Fiscal Year 2018 School Board Adopted Budget

Transcription

1 Williamsburg-James City County Public Schools Fiscal Year 2018 School Board Adopted Budget Williamsburg, Virginia wjccschools.org

2 TABLE of CONTENTS for the School Board s Adopted Budget for Fiscal Year 2018 Tab/Section Page Document Cover/Front Page Table of Contents INTRODUCTORY 1 School Board 2 Budget Transmittal Letter 3 ASBO Meritorious Budget Award 4 Budget Summary ORGANIZATIONAL 29 WJCC At-A-Glance including a Listing of Schools 30 Vision Statement and Mission Statement 31 School Division Organizational Chart 32 Budget Calendar 33 Budget Process 34 Reader s Guide to the Budget 41 Budget Goals FINANCIAL Financial Summaries All Funds 44 Summary of Funds: Charts 45 Budget Components - Summary of Funds 46 Summary by State Object All Funds 48 FTEs by State Object All Funds 49 Fund Balance (unassigned and restricted) Financial Summaries Operating Budget 52 Projected Operating Revenue by Source and Projected Expenditures by Function 53 Operating Budget Revenue Overview 55 Projected Revenue Summary 56 Projected Revenue Detail 58 Five Year Revenue Summary 60 Projected Operating Expenditures by State Function Categories 61 Operating Summary by Function 62 Five Year Summary by Function 63 Projected Expenditures by State Object Categories

3 64 Operating Summary by State Object 66 Five Year FTE (Full Time Equivalent) History - Operating Fund Financial Summaries - Cost Center Detail 69 Operating Summary by Cost Center 70 FY FTE (Full Time Equivalent) Comparison to FY Cost Centers and Cost Center Managers 77 Cost Center 000: Pre-K to 12 (School Division) 78 Cost Center 100: Pre-School 79 Cost Center 200: Clara Byrd Baker Elementary School 80 Cost Center 205: D. J. Montague Elementary School 81 Cost Center 210: J. Blaine Blayton Elementary School 82 Cost Center 215: James River Elementary School 83 Cost Center 220: Matoaka Elementary School 84 Cost Center 225: Matthew Whaley Elementary School 85 Cost Center 230: Norge Elementary School 86 Cost Center 235: Rawls Byrd Elementary School 87 Cost Center 240: Stonehouse Elementary School 88 Cost Center 300: Berkeley Middle School 89 Cost Center 303: James Blair Middle School 90 Cost Center 305: Lois Hornsby Middle School 91 Cost Center 310: Toano Middle School 92 Cost Center 400: Jamestown High School 93 Cost Center 405: Lafayette High School 94 Cost Center 410: Warhill High School 95 Cost Center 500: Student Services 96 Cost Center 505: Media/Technology Services 97 Cost Center 510: Career & Technical Education 98 Cost Center 515: Gifted & Talented 99 Cost Center 520: Special Education Services 100 Cost Center 525: Health/Homebound Services 101 Cost Center 530: School Performance 102 Cost Center 535: Executive Services 103 Cost Center 540: Communication Services 104 Cost Center 545: Special Programs 105 Cost Center 550: Office of the Deputy Superintendent 106 Cost Center 555: Human Resources 107 Cost Center 560: Finance/Business Services 108 Cost Center 565: Technology Services 109 Cost Center 570: Transportation 110 Cost Center 575: Operations 111 Cost Center 999: Fund Balance Spending Financial Summaries Grants Fund 115 Grants Fund Five Year Summary 116 Grants Fund Budget Summary 117 Grants (Detail Pages)

4 Financial Summaries Child Nutrition Services Financial Summaries State Operated Programs Financial Summaries Capital Improvement Project Fund INFORMATIONAL 132 Child Nutrition Services Five Year Summary 133 Child Nutrition Services Summary 135 State Operated Programs Fund Five Year Summary 136 State Operated Programs Fund Summary 137 State Operated Programs (Detail Pages) 141 Capital Improvement Projects Fund Summary 144 Capital Improvement Projects Fund Five Year Summary 146 Capital Improvement Plan - Adopted 163 K-12 Enrollment Information 180 Free and Reduced Lunch Information 181 Five-Year History of Per Pupil Expenditures: Graph 182 Composite Index Comparison: Graph 183 Comparison of WJCC and State Requirements: Ratio of Staff to Student Enrollment 186 Teacher School Staffing Allocation 187 FTE District Employees by Type 190 Statistics - WJCC, James City County and the City of Williamsburg 192 Glossary of Terms

5 EXECUTIVE SUMMARY

6 Williamsburg-James City County Public Schools School Board 2017 Kyra Cook Chair City of Williamsburg Holly A. Taylor, M.S.Ed. Vice Chair Stonehouse District Julie Y. Hummel, M.Ed Parliamentarian City of Williamsburg Sandra Young Berkeley District James W. Beers, Ph.D. Roberts District Lisa L. Ownby, M.S.W. Powhatan District Jim Kelly, PE Jamestown District The School Board of the Williamsburg-James City County Public Schools is a seven (7) member group, serving overlapping terms, which reorganize each January. The election of County members coincides with the election of members of the Board of Supervisors in each respective district, and City members are appointed to four (4) year terms and serve at-large. The School Board generally meets on the first and third Tuesday of each month at 6:30pm. Refer to the website for more information: 1

7 Dear City Council, Board of Supervisors and Citizens, The FY2018 Adopted Operating Fund Budget totals $131,292,393, an increase of $3,722,589, or 2.9%, above the current year. As it has been in past years, our goal with this budget is to strike a balance between available resources and support of important division programs. Our focus is on students, a quality workforce and the goals established in our Strategic Plan. The adopted budget reflects a $1,414,228 increase in State funding for FY2018. This increase is due in part to supplemental lottery funds and a compensation supplement added to the budget by the General Assembly. WJCC enrollment for September 2016 was 11,431, which represents an increase of 128 students or 1.1%. The FY2018 budgeted enrollment is projected to be 11,459 students. Many of the School Board s FY2018 budget priorities were incorporated into the FY2018 budget. This budget includes funding for additional resources to assist with growing English Language Learning (ELL) and Special Education populations. With the opening of James Blair Middle School in fall 2018, the budget added a principal position to prepare for the opening of the fourth middle school. Funding to support redistricting was included in this budget, as well as strategic plan development and translation services for division documents. Additionally, funding for the expansion of the Early College Program to all division high schools was incorporated into the FY2018 budget. This budget also addresses the Board s priority to ensure competitive compensation with a step increase for teachers and a 1.5% salary increase for administration and support staff. The School Board Adopted Five-Year Capital Improvement Plan (CIP) totaled $32.9 million and included additional funds to support the construction of the fourth middle school. The CIP allows WJCC to address many of the capital needs within the division. Funding was provided to support roof and HVAC replacements at several schools, entrance redesigns for safety and security, updates to electrical systems, division-wide projects for brickwork, parking lot repairs, fire panel replacements, and Maker s Space and chemistry lab for Warhill High School. We are appreciative of the support we have received and continue to receive from our local funding partners. We certainly will face financial challenges ahead, and I am confident in the fact that we will maintain funding for our number one priority: teaching and learning. Sincerely, Kyra Cook School Board Chair 2

8 This Meritorious Budget Award is presented to WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS for excellence in the preparation and issuance of its budget for the Fiscal Year The budget adheres to the principles and standards of ASBO International s Meritorious Budget Award criteria. Mark C. Pepera, MBA, RSBO, SFO Acting President John D. Musso, CAE, RSBA Executive Director 3

9 Budget Summary FY 2018 School Board Adopted Budget Development Overview The state code requires that the School Board present a balanced budget, in which revenues equal expenditures, to the city and county on or before April 1. This budget document covers the period from July 1, 2017 through June 30, 2018 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors and the City Council, and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by County and City). The annual budget process begins in July with the development of the budget calendar. In August/September, the administration seeks approval from the School Board for the proposed calendar. The School Board develops budget priorities that guide the budget development. From September through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. A pre-budget public hearing is conducted in January to receive community input. The Superintendent's Proposed Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors and the City Council. The localities must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. Operating Fund Financial Overview (Budget Fast Facts) The FY2018 Operating Budget is $131,292,393, an increase of $3,722,589 or 2.9% over FY2017. The budget includes staffing of 1, Full Time Equivalent (FTEs), a net increase of over FY2017. Budgeted enrollment, used for revenue and staffing estimates, is projected to be 11,459 which is an increase of 28 students compared to September 2016, or an increase of 0.25%. K-12 Operating Budget (including grants and food service, but excluding capital outlay additions) Per pupil spending is projected to be $12,259. A step increase for teachers and a 1.5% wage increase for administration and support is included in this budget. 4

10 Budget Summary FY2018 Williamsburg-James City County Public Schools At-A-Glance Williamsburg-James City County Public Schools (WJCC) is comprised of nine elementary schools, three middle schools, and three high schools. For the 2017 School Year, enrollment for Williamsburg-James City County Public Schools has continued to rise. The September 30, 2016, K-12 enrollment was 11,431 representing an increase of 128 students or 1.1% from the prior year. For FY2017, City enrollment was 933 and James City County enrollment was 10,498. Approximately 33% of our students are eligible for free and reduced meals under the Federal lunch program. In , Williamsburg-James City County Public Schools had the equivalent staff of approximately 1,781 full-time employees. For a detailed map of the area and our locations, please click here: ,12z/data=!3m1!4b1!4m2!6m1!1s1BM2EVHrLyuW_5DhAMSasLLg1vx4 Core Values: Individualism, Integrity, Innovation, Accountability and Collaboration Vision: Pursuing excellence and championing the success of all students. Mission: WJCC provides every student with the knowledge, skills, and values to be a lifelong learner, communicate, think critically, work and live productively, and contribute constructively to the lives of others. WJCC is committed to providing the variety of programs necessary to address the range of students interests and needs as they grow academically, socially, and emotionally. 5

11 Budget Summary FY2018 Highlights of Williamsburg-James City County Schools Virginia Standards of Learning (SOL) Outcomes All 15 schools in the Williamsburg-James City County School Division were fully accredited again this year. The school division was one of 53 divisions across the state that received full accreditation for all schools. WJCC s overall SOL pass rate continued to outpace the state s SOL pass rate in all subject areas. This table represents WJCC s overall 2016 SOL Performance in comparison to the state s SOL Performance: Content Area/Subject WJCC SOL Overall Pass Rate Virginia s SOL Overall Pass Rate Points Better than VA Mean Reading Writing Math SS/History Science Additionally, WJCC closely monitors and acts on performance opportunities within reporting subgroups, as well. The following shows SOL pass rates for READING in WJCC across the past three school years: Subject Subgroup Pass Rate Pass Rate Pass Rate Reading All Students Reading African-American Reading Hispanic Reading Asian Reading Economically Disadvantaged Reading Limited English Proficient Reading Students with Disabilities Reading White The table below displays SOL pass rates for MATH in our school division for the past three school years: Subject Subgroup Pass Rate Pass Rate Pass Rate Math All Students Math African-American Math Hispanic Math Asian Math Economically Disadvantaged Math Limited English Proficient Math Students with Disabilities Math White

12 Budget Summary FY2018 College and Career Readiness In the school year, 1,346 Advanced Placement exams were taken in WJCC high schools. Furthermore, in , 72% of WJCC Advanced Placement tests earned a score of 3, 4, or 5. The state average of AP exams earning a score of 3, 4, or 5 is 63.2%. WJCC uses the ACT and SAT as two measures of students readiness for college or post-graduate studies. The following three-year trend shows how WJCC students performance (with mean scale scores up to 36) on the ACT outpaces Virginia and the nation: Average ACT Scores Three Year Trends for WJCC, State, and Nation English Mathematics Reading Year WJCC State Nation WJCC State Nation WJCC State Nation Additionally, the table below shows how WJCC students continue to outperform the state and nation on the SAT exams: Average SAT Scores Three Year Trends for WJCC, State, and Nation Critical Reading Mathematics Year WJCC State Nation WJCC State Nation Graduation WJCC s on-time graduation rate improved from 90.52% in to 91% in and increased to 91.5% in This rate exceeded Virginia s on-time graduation rate average of 91.3%. Moreover, WJCC s dropout rate in was 4.3% (compared to Virginia s dropout rate of 5.3%). Data Source: Office of Accountability and Assessment 7

13 Williamsburg-James City County Public Schools FY2018 Projected Operating Revenue by Source Description FY Budget % Total FY Budget % Total Change ($) Change (%) Local Appropriation: Williamsburg* $ 7,832, % $ 8,064, % $ 232, % James City County* 74,317, % 76,391, % 2,073, % Sub-total 82,149, % 84,455, % 2,306, % State Sales Tax: Williamsburg* 1,158, % 1,142, % (16,186) -1.4% James City County* 11,735, % 11,732, % (3,010) 0.0% Sub-total 12,894, % 12,875, % (19,196) -0.1% Total - Local 95,043, % 97,331, % 2,287, % State: Standards of Quality (SOQ) 29,778, % 30,181, % 403, % Categorical/Incentive 1,913, % 2,924, % 1,011, % Total - State 31,692, % 33,106, % 1,414, % Total - Federal 110, % 110, % - 0.0% Total - Other 724, % 745, % 21, % Total Operating Revenues $ 127,569, % $ 131,292, % $ 3,722, % Projected Operating Expenditures by State Function Categories Description FY Budget % Total FY Budget % Total Change ($) Change (%) Instruction 92,917, % 95,923, % $ 3,005, % Student Attendance and Health** 4,448, % 4,476, % 27, % Administration 2,922, % 3,340, % 418, % Pupil Transportation Services 8,165, % 8,256, % 90, % Operation and Maintenance Services 11,702, % 11,692, % (10,694) -0.1% Technology*** 7,411, % 7,602, % 190, % Total Operating Expenditures $ 127,569, % $ 131,292, % $ 3,722, % * Based on a City-County split of 9.46% for the City and 90.54% for the County. **This function category includes Psychological Services and Speech & Audiology Services. ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 8

14 Budget Summary FY2018 Summary of Major Budget Changes for FY2018 (School Board Adopted Budget) The Administration recommends the following budget adjustments to develop a balanced budget for FY2018. Expenditure Decreases 1. Reduce base budget (net) Impact: Due primarily to attrition savings associated with retirements and staff turnover. This savings is offset with various cost center adjustments associated with inflationary factors and contractual increases. Savings: $1,141, Modification of Health Insurance Charge Impact: Modification of employer health insurance cost due to the adjustment of health insurance tiers to incorporate a $50 per month charge for employees with spouses on the division s health plan. Savings: $189, Reduction of School Board Travel Impact: Reduction of School Board Travel Savings: $8,000 Expenditure Increases 4. Provide a step increase for teachers and 1.5% salary increase for all support and administrative staff. Cost: $ 1,118, Increase in Virginia Retirement System (VRS) rate from 14.66% to 16.32%. Increase in VRS Health Insurance Credit Rate increase from 1.11% to 1.23%. Cost: $ 1,516, Increase teacher allocations by 2 teaching positions for Pathways, Special Education, Enrollment (2.0 FTE) Cost: $150, Increase funding for 1.0 FTE: James Blair Principal. Cost: $135, Increased funding to support New Horizon s Program including additional special education needs. Cost: $251, Increase funding for Virtual Learning Program (VLP). Cost: $100, Increased funding for 1.0 FTE: ESL Teacher due to increased ELL enrollment. Cost: $75, Increase 4.0 FTE: Special Education Teachers to support case load due to increased enrollment and increased high-needs students Cost: $300,000 9

15 Budget Summary FY Increase 2.0 FTEs: Special Education Teacher Assistants to support case load due to increased enrollment and increased high-needs students. Cost: $70, Increase 3.0 FTEs: Addition of one School Improvement Specialist (SIS) at each middle school. Cost: $250, Increase funding for replacement of 1 white fleet vehicle. Cost: $75, Increase in school operating allocation based upon enrollment and allocation by level. Cost: $12, Increase funding for Early College Program expansion to all three high schools. Cost: $90, Increase funding for Pathways Program: Instructional Materials and Transportation cost. Cost: $45, Increase funding to support division contractual obligations (general liability insurance, property insurance, maintenance agreements, electricity, fuel costs, etc.) Cost: $667, Increase funding for division redistricting Cost: $150, Increase funding for strategic plan development Cost: $30, Increase funding for translation services Cost: $25,000 10

16 Summary of Operating Budget Personnel Changes Object/Description FTE Net FTE Change Administrative Salary & Wages 1.00 Chief of Staff Instructional Salaries & Wages 9.35 School Improvement Specialist 3.00 ESL Teacher 1.00 Reserve Positions 2.00 Special Education 4.00 Coordinator of Math (moved from Title II) 0.35 Coordinator of CTE Principal Salaries & Wages 1.00 James Blair Clerical Salaries & Wages 0.50 Student Services Instructional Aide Salaries & Wages 2.00 Special Education Aides 2.00 Total FTE change

17 Enrollment Desired Core Ratio Number of Core Teachers (100) Art FY Teacher School Staffing Allocation Music/ Instrumental PE/H Tech Core & Resource/ Electives Advan. Coaches/ SS/ School Improv.** Math Reading Total Operating Allocation Elementary Core Staffing Allocations Resource Specialized Staffing Clara Byrd Baker : Rawls Byrd : DJ Montague : Norge : Matthew Whaley : James River : Stonehouse : Matoaka : J. Blaine Blayton : Total 5,001 22: FY 16/17 Total 5,028 22: : Middle Core/Elective Allocations In core/elective allocation Specialized Staffing Berkeley : Toano : Hornsby : Total 2, : FY 16/17 Total 2, : : High Core/Elective Allocations In core/elective allocation Specialized Staffing Lafayette 1,146 20: Jamestown 1,322 20: Warhill 1,289 20: Total 3,757 20: FY 16/17 Total 3,703 20: Overall Ratio Grand Total/Avg. 11, FY 16/17 Budget Diff. 11, * Target ratio of 20:1 for Grades K-2; 22:1 for Grade 3; and 25:1 for 4-5. Class cap of 23 in Grades K-2; 25 in Grade 3; and 28 for 4-5 (across all classes). ** Elementary schools can use SS/At-Risk for any category of specialized staffing. *** Secondary caps 35:1 (excluding PE and Music) Other Staffing Total Regular Ed. Teachers (Prog. 100s & Spec. Ed. Teachers (Program 200s) Adult Ed. Teachers (Program 700) JR IB (Foreign Language and Coordinator) 2.00 Special Education teaching positions 96.0 Adult Ed. 2.0 School Performance Coordinators 8.40 Special Education Instructional Specialists 6.0 Total Positions 2.0 Gifted & Talented Coordinator 1.00 Assistive Technology Specialist 1.0 Student Services Coordinator 1.00 Total Positions IT integration teacher (ITRT) Total Pre-K (Program 800s) Technology Coordinator 1.00 Total Gifted Teachers (Program 400s) Pre-K Teaching Positions 33.0 HS Athletic Directors 3.00 Gifted Teaching Positions 13.5 Pre-K Inst. Specialist 1.0 Learning lab 2.00 Total Positions 13.5 Total Positions 34.0 ESL positions HS Athletic Trainer 3.00 Student Support Positions 2.00 Reserve Positions 2.00 Social School Improvement Specialists (Middle) 3.00 Media Guidance Gifted Workers Total positions required Elementary Middle High Division Total

18 11,622 11,665 13,000 Williamsburg-James City County Public Schools ACTUAL AND PROJECTED ENROLLMENT as of September 30th of each year 12,000 11,000 10,000 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 9, ,000 7,000 6,000 5,000 4,000 HISTORY PROJECTIONS 3,000 2,000 1,

19 Williamsburg-James City County Public Schools Revenue Summary Operating Fund - School Board Approved Budget Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change Local Revenue: Local Appropriation Williamsburg $ 7,414,270 7,832,238 8,064,808 $ 232, % James City County 68,803,501 74,317,087 76,391,074 2,073, % Sub-total 76,217,771 82,149,325 84,455,882 2,306, % State Sales Tax Williamsburg 1,083,517 1,158,903 1,142,717 (16,186) -1.4% James City County 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Sub-total 12,215,480 12,894,444 12,875,248 (19,196) -0.1% Total Local Revenue 88,433,251 95,043,769 97,331,130 2,287, % State Revenue: Standards of Quality (SOQ) 29,960,337 29,778,514 30,181, , % Categorical/Incentive 1,705,685 1,913,521 2,924,742 1,011, % Total State Revenue 31,666,022 31,692,035 33,106,263 1,414, % Federal Revenue 98, , , % Other Revenue 820, , ,000 21, % Grand Total $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722, % Enrollment Assumptions: * Based on a City-County split of 9.46% for the City and 90.54% for the County. **Other Federal revenue included in the grants fund 25.22% REVENUE SUMMARY BY SOURCE 0.65% 64.33% 9.81% TOTAL: $ 131,292,393 Local $84,455,882 Local (Sales Tax) $12,875,248 State $33,106,263 Other $855,000 14

20 Williamsburg-James City County Public Schools Projected Operating Expenditures by State Function Categories FY2018 Description FY2017 Budget % Total FY2018 Budget % Total Change ($) Change (%) Instruction $ 92,917, % $ 95,923, % $ 3,005, % Student Attendance and Health* 4,448, % 4,476, % 27, % Administration 2,922, % 3,340, % 418, % Pupil Transportation Services 8,165, % 8,256, % 90, % Operation and Maintenance Services 11,702, % 11,692, % (10,694) -0.1% Technology** 7,411, % 7,602, % 190, % Total $ 127,569, % $ 131,292, % $ 3,722, % *This function category includes Psychological Services and Speech & Audiology Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 6.3% 8.9% 5.8% 2.5% 73.1% 3.4% TOTAL: $131,292,393 Instruction Student Attendance & Health* Administration Pupil Transportation Operation & Maintenance Services Technology** 15

21 Williamsburg-James City County Public Schools Projected Operating Expenditures by State Object Categories FY 2018 Description FY Budget % Total FY Budget % Total Change ($) Change (%) Personnel Services $ 77,038, % $ 78,238, % $ 1,199, % Employee Benefits 34,045, % 35,696, % 1,650, % Purchased Services 5,413, % 5,611, % 197, % Internal Services 1, % 1, % - 0.0% Other Charges 5,086, % 5,160, % 74, % Materials and Supplies 4,360, % 4,610, % 250, % Payments to Joint Operations 1,413, % 1,665, % 251, % Capital Outlay 210, % 308, % 98, % Total $ 127,569, % $ 131,292, % $ 3,722, % 4.3% 3.9% 3.5% 1.3% 0.2% 59.6% 27.2% TOTAL: $131,292,393 Personnel Services Employee Benefits Purchased Services Other Charges Materials and Supplies Payments to Joint Operations Capital Outlay 16

22 Five-Year Personnel Full-Time Equivalents (FTE) History - Operating Fund Object Code Description FY2014 FY2015 FY2016 FY2017 FY Salary - Administrative Salary - Superintendent Salary - Teacher Salary - Librarian Salary - Guidance Counselor Salary - Supervisor Salary - Principal Salary - Assistant Principal Salary - Other Professional Salary - School Nurse Salary - Psychologist Salary - Social Worker Salary - Therapist Salary - Technical Salary - Technical Support Salary - Security Guard Salary - Other Technical Salary - Clerical Salary - Teacher Assistant Salary - Trades Salary - Mechanic Salary - Grounds worker Salary - Bus Driver Salary - Transit Aide Salary - Custodian Grand Total 1, , , , , ,700 Five-Year FTE History Operating Fund 1, , ,600 1, , , ,500 1,400 1,300 FY14 FY15 FY16 FY17 FY18 17

23 Budget Components - Summary of Funds In addition to the operating funds described above, Williamsburg-James City County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Child Nutrition Services (CNS) Fund, State-Operated Programs Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The CNS fund supports the food service program that serves breakfast and lunch to our students. The State Operated Programs Fund provides funding for educational services to students detained by the Justice system in the Middle Peninsula Juvenile Detention Center and students at Eastern State Hospital. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The City and County also support WJCC Schools through Capital Improvement Project (CIP) funds that are maintained on the Division's books, for major capital improvements in our schools. 3.7% 2.1% 0.8% 2.8% Operating Grants Capital Improvements (CIP) State Operated (ES,MC) Child Nutrition Services 90.6% FY 2016 Unassigned Fund FY2016 Budget FY2017 Budget FY2018 Budget $ Variance % change % of Total Fund Balance Operating $ 124,259,156 $ 127,569,804 $ 131,292,393 $ 3,722, % 90.6% $ 200,000 Grants 5,125,293 5,271,348 5,434, , % 3.7% - Capital Improvements (CIP) 27,013,415 10,077,181 3,040,645 (7,036,536) -69.8% 2.1% - State Operated (ES,MC) 1,060,436 1,081,883 1,092,285 10, % 0.8% - Child Nutrition Services 4,075,300 4,086,586 4,102,678 16, % 2.8% - Grand Total $ 161,533,600 $ 148,086,802 $ 144,962,292 $ (3,124,510) -2.1% 100.0% $ 200,000 * Percentage total may not equal 100% due to rounding 18

24 Williamsburg - James City County Public Schools Revenue & Expenditure Summary by Fund FY2018 Budget Summary - Other Funds Fund Budget 2017 Budget 2018 Change ($) Change (%) Grants Fund: Revenue by Source: Federal 3,747,123 3,952, , % State 898, ,062 (62,163) -6.9% Local 626, ,075 20, % Expenditures by Object Category: Total $ 5,271,348 $ 5,434,290 $ 162, % Personnel Services 3,080,848 3,106,842 25, % Employee Benefits 1,155,789 1,240,217 84, % Purchased Services 164, ,195 42, % Internal Services 23,000 24,200 1, % Other Charges 57,125 52,233 (4,892) -8.6% Materials and Supplies 697, ,433 (215,011) -30.8% Payments to Joint Operations 7,393 3,533 (3,860) -52.2% Capital Outlay 66, , , % Other uses of funds 19,529 31,000 11, % Total $ 5,271,348 $ 5,434,291 $ 162, % Child Nutrition Services Fund: Revenue by Source: Federal 2,200,000 2,168,534 (31,466) -1.4% State 60,000 59,375 (625) -1.0% Local 1,826,586 1,874,769 48, % Total $ 4,086,586 $ 4,102,678 $ 16, % Expenditures by Object Category: Personnel Services 1,335,095 1,393,025 57, % Employee Benefits 605, ,778 21, % Purchased Services 45,000 35,350 (9,650) -21.4% Other Charges 19,000 17,065 (1,935) -10.2% Materials and Supplies 2,082,419 2,000,460 (81,959) -3.9% Capital Outlay - 30,000 30, % Total $ 4,086,586 $ 4,102,678 $ 16, % 19

25 Williamsburg - James City County Public Schools Revenue & Expenditure Summary by Fund FY2018 Budget Summary - Other Funds Fund Budget 2017 Budget 2018 Change ($) Change (%) State Operated Programs Fund: Revenue by Source: State 1,081,883 1,092,285 10, % Total $ 1,081,883 $ 1,092,285 $ 10, % Expenditures by Object Category: Personnel Services 727, ,848 (1,197) -0.2% Employee Benefits 314, ,376 12, % Purchased Services 9,800 7,000 (2,800) -28.6% Other Charges 10,700 6,200 (4,500) -42.1% Materials and Supplies 9,900 25,861 15, % Capital Outlay 10,000 - (10,000) % Total $ 1,081,883 $ 1,092,285 $ 10, % Capital Projects Fund: Revenue by Source: Local 10,077,181 3,040,645 (7,036,536) -69.8% Total $ 10,077,181 $ 3,040,645 $ (7,036,536) -69.8% Expenditures by Object Category: Capital Outlay 10,077,181 3,040,645 (7,036,536) -69.8% Total $ 10,077,181 $ 3,040,645 $ (7,036,536) -69.8% 20

26 Capital Improvements Plan (CIP) The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of both James City County (County) and the City of Williamsburg (City). The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors and the City Council, represents the capital projects that the School Division intends to pursue. The Capital Improvement Budget development process continues to be collaborative. Input is gathered from a variety of sources. At the building level, principals and teachers identified needs of the building in priority order. A committee comprised of school and central office level administrators, met and reviewed the individual requests and determine which projects would be included in the proposed plan to be presented to the School Board for consideration and adoption. Once the School Division approves the CIP it is forwarded to the County Staff and the Board of Supervisors, as well as the City Staff and City Council. They review the Board's plans, request additional information as needed, and then incorporate those portions of the Board's CIP that are pertinent to each jurisdiction. The County Board and the City Council have until May to review, discuss and approve the capital budget, including the consideration of the appropriate financing necessary to support the approved projects. The current James City County and City of Williamsburg five-year school contract was negotiated and went into effect on July 1, The funding formula used to calculate operational costs was also decided for all capital project costs approved by the governing bodies, with the exception of new schools. The funding formula for new schools will be negotiated at that time. Once the capital projects are underway, the County, the City, and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department forwards reimbursement requests to the County and/or City for approved CIPrelated costs. 21

27 DJ Montague: Entrance redesign X 140, ,269 Replace interior floors (vinyl), repaint interior, replace carpet X 341, ,033 Replace walk-in fridge & freezer 57,964 57,964 Sidewalk and Parking lot corrections ADA 80,627 80,627 DJ Montague Total 220, , , ,893 Matthew Whaley: Replace chiller and hot water heaters X 136, ,856 Replace gym HVAC & makeup air 152, ,963 Window replacement 237, ,139 HVAC replacement 3,838,823 3,838,823 Parking lot expansion 319, ,815 Replace carpeting 143, ,782 Matthew Whaley Total - 456, ,782-3,838, , ,829,378 James River: Entrance redesign 39,669 39,669 Replace vinyl tiles + mitigation, repaint interior, replace carpet 294, ,920 Replace walk-in fridge & freezer 57,964 57,964 James River Total ,589-57, ,553 Stonehouse: Roof Replacement X 155, ,825 Entrance redesign X 162, ,055 Replace vinyl flooring + mitigation, interior painting, replace carpet 369, ,702 Replace walk-in fridge & freezer 59,703 59,703 HVAC replacement 629,359 4,816,281 5,445,640 Sports Field Lights 403, ,175 CIP Summary 05/16/2017 School Board Adopted Capital Improvement Plan FY2018 to FY2027 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Clara Byrd Baker: Exterior masonry repairs X 1,311,023 1,311,023 Restroom renovation X 196, ,964 Replace electric convectors 370, ,753 Clara Byrd Baker Total 1,311, , , ,878,740 Rawls Byrd: Replace electrical switch gear X 69,000 69,000 Replace 100 bldg roof & gutter repairs X 71,530 71,530 HVAC System Replacement 209,852 4,005,000 4,214,852 Entrance redesign X 93,159 93,159 Restroom renovations, replace vinyl tiles, repaint interior, replace carpeting X 462, ,467 Replace pitched asphalt roofs 148, ,508 Replace Gutters 81,550 81,550 Rawls Byrd Total 209,852 4,005, , , ,550 5,141, Norge: Entrance redesign X 104, ,926 Repaint interior X 169, ,646 Replace gym flooring X 58,245 58,245 Replace vinyl tiles X 439, ,297 Replace restroom finishes and fittings X 685, ,998 Replace electrical system 159, ,980 Replace carpeting 333, ,292 Replace Walk-in refridgerator/freezer 58,715 58,715 Norge Total 104, ,646 1,183, , ,715 2,010,099

28 Matoaka: Repaint metal roof X 216, ,192 Replace vinyl floors, repaint CMU walls, replace carpeting 358, ,789 Replace air-cooled chillers 153, ,442 Matoaka Total , , , ,423 J. Blaine Blayton: Replace vinyl flooring 117, ,103 Repaint interior 215, ,642 Replace carpeting 46,234 46,234 J. Blaine Blayton Total , ,980 Toano: Replace walk-in fridge & freezer X 82,836 82,836 Replace store-front entrance windows X 72,791 72,791 Entrance redesign X 129, ,814 Replace lift station generator 62,688 62,688 Refinish restrooms X 375, ,358 Repaint walls, replace carpeting, replace vinyl tiles X 649, ,238 Replace roof skylights 162, ,355 Field Lighting 540, ,927 Toano Total 82, ,605 1,024,596-62, , ,927 2,076,007 Hornsby: Replace vinyl tiles, replace carpeting, repaint interior 755, ,748 Hornsby Total , ,748 Lafayette: Roof replacement X 2,692,234 2,692,234 Replace main electrical switch gear X 225, ,707 Replace electrical panels X 152, ,505 Entrance redesign X 110, ,177 Deep sand and refinish gym floor 103, ,466 Repaint interior X 315, ,283 Power wash and refinish metal roof X 56,275 56,275 Replace carpeting 80,123 80,123 Lafayette Total - 3,180,623-56, , , ,283 3,735,771 Jamestown: Replace HVAC system X 320,000 5,580,000 5,900,000 EIFS repair 86,450 86,450 Replace walk-in fridge & freezer X 87,418 87,418 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Stonehouse Total , ,359 4,816,281 59, ,175 6,596, Berkeley: Replace electrical equip in 100&200 bldg X 180, ,031 Replace lighting fixtures X 85,822 85,822 Replace auditorium seating X 209, ,096 Entrance redesign X 110, ,176 Replace water source heat pumps/guidnce hvac X 382, ,783 Roof replacement X 296, ,700 Replace rubber roofs and canopy 122, ,651 Paint gym and refinish floor - 133, ,883 Replace rooftop HVAC 434, ,700 Replace vinyl tiles, repaint interior, & replace carpeting 828, ,291 Partial Roof Replacement 18,006 18,006 Baseball field refurbishment 106, ,136 Well removal 77,661 77,661 Berkeley Total 180, , , , ,651 1,047, , ,006 2,985,935

29 Facilities - New Construction Warhill High School Innovation Maker's Space/Chemistry Lab 300, ,420 High School Innovation Renovations 300, , ,000 Total 300, , , ,420 WJCC Grand Total 3,040,645 14,548,266 2,924,674 4,496,355 7,855,525 2,386,498 5,956,759 1,381, ,796 2,532,240 45,837,891 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Replace generator X 57,368 57,368 Partial roof replacement 697, ,728 Jamestown Total 406,450 5,580, , ,728 6,828,964 Warhill Overhaul cooling tower X 76,491 76,491 Replace media center carpet, repaint interior, replace flooring X 1,572,907 1,572,907 Replace rooftop heat pumps 56,856 56,856 Warhill Total ,491-1,572, ,856 1,706,254 Division Combined Projects: Brickwork X 86,569 86,569 Parking lots X 119, , , , , , , , , ,000 2,859,150 Sidewalks/Concrete Repairs X 95, , ,542 Playground Equipment 90,000 90, , , , , , , , ,000 Replace fire panels X 105,060 67, ,298 Division Combined Project Total 224, , , , , , , , , ,000 4,273,560 24

30 Future Budget Projections (Estimates Subject to Change) FIVE-YEAR ENROLLMENT and BUDGET PROJECTIONS Reference is made to the following Five-Year Enrollment and Budget Projections document. This report is devoted to estimating the costs (operating fund impact) associated with the enrollment increases and possible increased costs. These, and the revenue projections, are rough estimates. Some of the assumptions associated with the projections include: Expenditure Assumptions Assumes that staffing ratios will remain at a budgeted level (Elementary = 22:1, Middle = 18.5:1, and High = 20:1). Assumes the projected increase in enrollment (see following page) Assumes that costs will increase as depicted (e.g., 1.5% increase in wages and 9.0% increase in employee benefits each year. These estimates are reflected in the base budget increases. Revenue Assumptions (NOTE: These revenue projections will not be sufficient to cover expected costs.) Assumes that local funding will increase 3% each year Assumes that state funding will increase 3% each year. The assumptions contained herein are subject to change are only for discussion purposes. Actual cost and revenue numbers will be finalized with each year s respective budget proposals. The following analysis indicates a possible budget gap (difference between projected expenses and projected revenue) in all years, for example, FY2019 s projected budget gap is $3.5 million and that grows to a cumulative gap of $3.8 million in FY2022. This information represents estimates only and that are subject to change. The later year s information becomes less reliable as enrollment numbers and other variables change over time. WJCC provides the information for demonstrative purposes only for short and long term planning. 25

31 FIVE-YEAR ENROLLMENT and BUDGET PROJECTIONS FY2018 through FY2022 Williamsburg-James City County Public Schools and Low Projected Enrollment - Source: FutureThink (November 2016) Fiscal Year Grades K to 5 5,001 4,984 4,981 5,000 5,027 Grades 6 to 8 2,701 2,737 2,787 2,760 2,729 Grades 9 to 12 3,757 3,780 3,809 3,862 3,935 Grand Total 11,459 11,501 11,577 11,622 11,691 Increase from previous year % Increase 0.4% 0.7% 0.4% 0.6% Fiscal Year Estimated Expenditure Increases: FTE Amount FTE Amount FTE Amount FTE Amount Prior Year Base Budget $ 131,292,393 $ 138,408,899 $ 145,673,336 $ 153,166,431 Additional Building Allocations $ 9,785 $ 16,497 $ 12,430 $ 16,875 Base Budget Increase $ 4,149,570 $ 4,059,387 $ 4,283,883 $ 4,516,746 Additional Staffing Costs 4.0 $ 257, $ 407, $ 332, $ 260,572 New Middle School $ 2,700,000 $ 2,781,000 $ 2,864,430 $ 2,950,363 Total Estimated Expenditures $ 131,292, $ 138,408, $ 145,673, $ 153,166, $ 160,910,987 % Increase 5.4% 5.2% 5.1% 5.1% Fiscal Year Estimated Revenues Increases: % Amount FTE Amount FTE Amount FTE Amount Prior Year Base Budget $ 131,292,393 $ 138,408,899 $ 145,673,336 $ 153,166,431 James City County 3.0% $ 2,424, % $ 2,497, % $ 2,572, % $ 2,649,795 Williamsburg 3.0% $ 258, % $ 266, % $ 274, % $ 282,916 State 3.0% $ 937, % $ 965, % $ 994, % $ 1,024,429 Other 1.5% $ 11, % $ 11, % $ 11, % $ 11,607 Total Estimated Revenue $ 131,292, % $ 134,924, % $ 142,150, % $ 149,526, % $ 157,135,178 Cumulative Budget Gap - Projected additional revenue increases or expenditure reductions $ (3,484,062) $ (3,523,187) $ (3,639,776) $ (3,775,809) 26

32 Budget Summary FY2018 REQUESTS FOR INFORMATION This executive summary is designed to provide citizens, taxpayers, customers, and other interested parties with a general overview of the WJCC School Board s budget/finances. Additional information is provided in the budget document and other Williamsburg-James City County Public Schools support documents. Please direct questions or requests for additional financial information to Christina Berta, Chief Financial Officer, at Christina.Berta@wjccschools.org or call at (757)

33 This page intentionally left blank 28

34 ORGANIZATIONAL SECTION

35 WJCC PUBLIC SCHOOLS AT-A-GLANCE Williamsburg-James City County Public Schools (WJCC) is comprised of nine elementary schools, three middle schools, and three high schools. For the School Year, enrollment for Williamsburg-James City County Public Schools has continued to rise. The September 30, 2016, K-12 enrollment was 11,431 representing an increase of 128 students or 1.1% from the prior year. For FY2017, City enrollment was 933 and James City County enrollment was 10,498. Approximately 33% of our students are eligible for free and reduced meals under the Federal lunch program. In , Williamsburg-James City County Public Schools had the equivalent staff of approximately 1,778 full-time employees for all funds. WJCC Schools serve the public education needs for the City of Williamsburg and the County of James City in a unified school district in Virginia, a suburban community. The City and the County are located on the northern side of the Virginia Peninsula near the cities of Hampton and Newport News and located halfway between Hampton and Richmond. The 2010 Census data shows James City County as the 5 th fastest growing locality in the Commonwealth of Virginia, and it is the fastest growing locality in the Hampton Roads area. SCHOOL NAME STREET ADDRESS CITY/ COUNTY MAIL LOCATION ZIP 757- Elementary Schools: Clara Byrd Baker 3131 Ironbound Road James City County Williamsburg Laurel Lane 112 Laurel Lane James City County Williamsburg DJ Montague 5380 Centerville Road James City County Williamsburg Norge 7311 Richmond Road James City County Williamsburg Matthew Whaley 301 Scotland Street Williamsburg Williamsburg James River 8901 Pocahontas Trail James City County Williamsburg Stonehouse 3651 Rochambeau Drive James City County Williamsburg Matoaka 4001 Brick Bat Road James City County Williamsburg J. Blaine Blayton 800 Jolly Pond Road James City County Williamsburg Middle Schools: Berkeley 1118 Ironbound Road Williamsburg Williamsburg Toano 7817 Richmond Road James City County Toano Lois Hornsby 850 Jolly Pond Road James City County Williamsburg High Schools: Lafayette 4460 Longhill Road James City County Williamsburg Jamestown 3751 John Tyler James City Highway County Williamsburg Warhill 4615 Opportunity Way James City County Williamsburg School Board & Central Office 117 Ironbound Road Williamsburg Williamsburg

36 VALUES, VISION and MISSION STATEMENT Core Values: Individualism, Integrity, Innovation, Accountability and Collaboration Vision: Pursuing excellence and championing the success of all students. Mission: WJCC provides every student with the knowledge, skills, and values to be a lifelong learner, communicate, think critically, work and live productively, and contribute constructively to the lives of others. WJCC is committed to providing the variety of programs necessary to address the range of students interests and needs as they grow academically, socially, and emotionally. 30

37 Deputy Superintendent * Chief Financial Officer * Director PR & Engagement * Coordinator Family & Community Engagement Comptroller Accountant Coordinator Payroll Coordinator Accounts Payable Williamsburg-James City County Public Schools Organizational Chart School Board Superintendent Senior Director Talent Management & Organizational Development * Senior Director Student Services * Senior Director Operations * Principals Elementary & Secondary Senior Director School Performance * Director Special Programs * 31 HR Director Operations & Compliance HR Director Employment Director Special Education Director Technology * Director Transportation Supervisor Early Childhood Coordinator Benefits Coordinator Human Resources Supervisor Student Services Supervisor Instructional Technology & Innovation Supervisor Child Nutrition Services Coordinator School Counseling Coordinator Career Readiness & 21 st Century Learning Coordinator Accountability & Assessment Coordinator Human Resources Supervisor Health Services Senior Network Engineer Manager Facilities Coordinator Mathematics (Primary) Coordinator Reading/ELA Supervisor Merrimac Center Programmer/DBA SIS Coordinator Records Administration Coordinator Mathematics (Secondary) Coordinator Science Supervisor SHIP Programmer/DBA IFAS/Argos Coordinator Health/PE Coordinator World Languages & ESL Coordinator Gifted Coordinator Social Studies Coordinator Fine Arts *Denotes Member of Superintendent s Cabinet Revised Coordinator Multicultural Education

38 August 16, 2016 September 20, 2016 Approved Budget Calendar (Revised) Date Process Responsible Parties Detail October 4, 2016, 6:30 p.m. Public Hearing prior to School Board Meeting October 18, 2016 November 15, 2016 December 13, 2016 TBD January 17, 2017, 6:30 p.m. Public Hearing prior to School Board Meeting School Board approval of the Budget Calendar Presentation of the Capital Improvement Development Committee Recommendations Conduct Public Hearing on Recommended Capital Improvement Plan School Board Prioritization of Capital Improvement Plan recommendations Conduct Public Hearing on Recommended Capital Improvement Plan Adoption of the School Board Capital Improvement Plan (CIP) School Board Retreat Conduct pre-budget Public Hearing School Board Superintendent CFO Superintendent CFO Senior Director of Operations Superintendent CFO Senior Director of Operations School Board Superintendent CFO Senior Director of Operations School Board School Board Superintendent CFO and Cabinet School Board Superintendent Present proposed Budget Calendar and receive input from the School Board in regard to the budget process. Superintendent presents the recommended capital budget proposal for the School Board s consideration in accordance with Virginia Code Section Conduct budget public hearing in accordance with Virginia Code Section Prioritization of Capital Improvement Development Committee recommendations in preparation for approval of 10-Year Capital Improvement Plan Conduct budget public hearing in accordance with Virginia Code Section The School Board approves its budget proposal to forward to the County and City for their consideration. School Board Retreat to discuss the budget and enrollment projections. A public hearing is conducted to gather community input regarding budget priorities and suggestions. February 21, 2017 March 2017 (TBD) March 7, 2017, 6:30 p.m. Public Hearing prior to School Board Meeting March 21, 2017 Presentation of Superintendent s Proposed Operating Budget to School Board Joint Meeting Conduct Public Hearings on Proposed Operating Budget Approval of the School Board Proposed Operating Budget Superintendent CFO School Board JCC Board of Supervisors Williamsburg City Council School Board School Board Superintendent presents the recommended budget proposal for the School Board s consideration in accordance with Virginia Code Section A joint meeting is held to discuss budget, enrollment, and other matters of interest. Conduct budget public hearing in accordance with Virginia Code Section The School Board approves its budget proposal to forward to the County and City for their consideration. March 28, 2017 Approval of the School Board Proposed Operating Budget School Board The School Board approves its budget proposal to forward to the County and City for their consideration. May 16, 2017 Adoption of the School Board Operating Budget School Board Based upon the funding level provided by the County and City, the School Board is required to make any necessary adjustments to the proposed budget. 32

39 Budget Process From July to May of each fiscal year, the three primary phases in the budget development process include: 1) Superintendent s Proposed Budget (administrative recommendation presented to the School Board); 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors and the City Council); and 3) School Board Adopted Budget (School Board adopted budget based upon funding authorization/appropriation by the County and City). The process includes three opportunities to gather community input, one in the fall for the Capital Improvement Plan (CIP), and one prior to the development of the Superintendent s Proposed Operating Budget and another prior to approval of the School Board Proposed Budget. Williamsburg-James City County Public Schools personnel develop departmental and school budget requests using the WJCC Strategic Plan to provide direction. July/August The Chief Financial Officer (CFO) and Superintendent establish a budget calendar for presentation to the School Board in August. Budget development begins in July/August with the initiation of Capital Improvement Program (CIP) development committee meetings. September/October The Superintendent s Proposed Capital Improvement Plan (CIP) is presented to the School Board. A public hearing is conducted by the School Board to gather community input regarding the presented CIP in accordance with Virginia Code Section School division staff begin preparing budget request submissions during this timeframe for consideration during the Operating budget development process. December The School Board CIP is approved and transmitted to the County and City. Schools and departments submit budget proposals for consideration. The CFO and members of Cabinet meet with cost center managers to review budget requests and needs. Preliminary revenue estimates are formed based upon the Governor s Introduced Budget. January A pre-budget public hearing is conducted by the School Board to gather community input regarding budget priorities. The CFO analyzes budget requests for alignment with the Strategic Plan and cost/benefit justification. The CFO develops budget balancing strategies for consideration by Cabinet. A School Board retreat is held to discuss enrollment projections, the operating budget, and to receive mid-process guidance. February The Superintendent s Proposed Operating Budget is presented to the School Board. Revenue estimates are updated based upon General Assembly Action. March A joint meeting is held between the School Board, James City County Board of Supervisors and Williamsburg City Council. A public hearing is held to receive input on the Proposed Operating Budget in accordance with Virginia Code Section The School Board Proposed Budget is approved and transmitted to the County and City. May The School Board Adopted Budget is approved. 33

40 READER S GUIDE TO THE BUDGET The Williamsburg-James City County Public Schools Budget is a document summarizing all educational programs and related services provided by the Williamsburg-James City County School Board to the approximately 10,998 K-12 students enrolled in the public school system in the City of Williamsburg and James City County. It is a plan for the coordinating of revenues and expenditures. HISTORICAL INFORMATION Under the terms of an agreement dated January 14, 1954, (the Agreement) between the governing bodies and the School Board of the City of Williamsburg (the City) and James City County (the County), effective July 1, 1955, the localities consolidated the operations of their school systems (the Schools). The agreement has been periodically amended with the most recent amendment in April The Schools are responsible for elementary and secondary education for the City and the County. Two members of the School Board are appointed by the City Council of the City of Williamsburg. Five members of the School Board are elected by the citizens of James City County. SCHOOL BOARD COMPOSITION and RESPONSIBILITIES OF THE BOARD and BOARD OF SUPERVISORS and CITY COUNCIL The School Board is a seven-member body vested with legislative powers. The members serve four-year overlapping terms. The Board is responsible for elementary, secondary, adult, and vocational education at 15 school locations. The Board appoints the Superintendent, who is the executive and administrative head of the public school division. The Board is responsible for setting policy, while the Superintendent and his staff are charged with managing the School Division s operations. The School Division is fiscally dependent with no taxing or borrowing authority. WJCC derives almost all of its funding from the City of Williamsburg, James City County and the Commonwealth of Virginia. The City Council and Board of Supervisors approves the School Board s Operating Budget at the total appropriation level and approves a Capital Improvement Plan that includes school projects with identified funding sources.. The School Board is fiscally dependent upon the governing bodies to provide financial resources for the operation of the Schools and the acquisition or construction of facilities. Costs related to the operation of the Schools are apportioned between the two localities in accordance with the Agreement, as amended. Based upon of the Code of Virginia, local funds unexpended in any year shall become part of the appropriated funds of the City and County for the School Board for the following year. However, the governing bodies may approve a spending plan submitted by the School Board that allows for unexpended local funds at year-end to be retained by the Schools and used for school purposes. The city and county are also responsible for the redemption of debt and compliance with legal limits for debts.. The School Board has the responsibility to meet the educational needs of the community within the funds available. The Board of Supervisors and City Council are prohibited by law from exercising control over specific appropriations within the operating budget. The City and County appropriates funds by a single amount (lump sum). 34

41 READER S GUIDE TO THE BUDGET ACCOUNTING for SCHOOL BOARD FUNDS The accounts of the School Board are organized on the basis of funds and account groups, each of which is considered a separate accounting entity with a separate set of self-balancing accounts. The funds of the School Board consist of the General Fund (the Operating Budget), the Child Nutrition Fund (Food Services), and the School Grants Fund (various categorical grants). The School Board is also responsible for the planning, development, and execution of the approved schools Capital Improvement Program (CIP). The School Division utilizes the modified accrual basis for accounting and budgeting for all funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means the funds are collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, if measurable. Budgetary controls are maintained to ensure compliance with Virginia statutes governing public entities and school operations. These statutes provide legal standards for preparing, presenting, adopting, and administering the budget. The School Board presents a proposed budget to the City and the County, the governing bodies, who then adopt their own operating and capital project budgets incorporating their contributions to the School Division. The School Board makes any required adjustments, and then adopts an amended budget. The Superintendent is authorized to make expenditures and commitments of funds as approved by the Board in the adopted annual budget in accordance with the Board s policies and applicable state and federal regulations and laws. The accounting policies of the Schools conform to accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The following is a summary of the more significant accounting policies of the Schools: SOURCES of REVENUE Revenue for the operation of the School Division is received from three primary sources: federal, state (including State Sales tax), and local governing bodies. Federal Funds consist of categorical funds that are designated for specific programs. These funds are in addition to the operating budget and are recognized in the grants fund. The most significant federal grants include Class Size Reduction Initiative, Title 1 (No Child Left Behind Act-NCLB), and Title VIB IDEA (Individuals with Disabilities Education Act). These funds are subject to federal appropriation. State Funds consist of Standards of Quality (SOQ) payments and categorical amounts established by the General Assembly on a biennial basis. SOQ payments are derived by multiplying the per-pupil amounts determined by the General Assembly by the projected March 31 Average Daily Membership (ADM). The September 30 projected enrollment is used to estimate the March 31 ADM using historical rates of decline. SOQ payments are shared by the state and the local governments based upon a ratio entitled the Composite Index. The Composite Index is determined by the state with each biennium and represents the local governments ability to fund public education. In addition to SOQ payments, the state also provides categorical funds to pay the state s share of specific programs or expenditures, such as dropout prevention, vocational education, and special education. State Sales Tax, since 1985, is required by the Appropriations Act to be shown as a separate source of revenue in local budgets. One and one-eighth cent of the sales tax is returned by the state to localities for public education and is distributed to school divisions based on the number of school-aged children residing in each locality. An annual estimate of the school-age (5 to 19 year olds) population is provided to the Department of Education by the Weldon Cooper Center for Public Service at the University of Virginia.. The estimate is utilized by the state to determine the distribution of sales tax to each school division. 35

42 READER S GUIDE TO THE BUDGET Local Funds consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, as well as appropriations by the Board of Supervisors and City Council. The governing bodies must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the Standards of Quality. The local governments provide appropriations for education in excess of the Standards of Quality requirement. EXPENDITURE CATEGORIES Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating Budget are: Instruction Student Attendance and Health Administration Pupil Transportation Operations and Maintenance Technology The categories are then segregated by the following expenditure types: Personnel Services further segregated by object classifications full-time employees, substitutes, and part-time employees Fringe Benefits - further segregated by object classifications FICA, Virginia Retirement costs, Health Insurance, and other employee benefits Purchased Services - further segregated by object classifications tuition payments, consultants, school allocations, printing Other Charges - further segregated by object classifications utilities, fuel, postage Materials and Supplies - further segregated by object classifications instructional supplies, office supplies Capital Outlay - further segregated by object classifications school allocations, bus, vehicle and equipment replacements In addition, a cost center report is provided which breaks down expenses by the department or school which has control of those particular resources. BUDGET PROCESS The state code requires that the School Board present a balanced budget, in which revenues equal expenditures, to the City and County on or before April 1. This budget document covers the period from July 1 through June 30 and has been prepared based upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Operating Budget (administrative recommendation presented to the School Board); 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors and the City Council); and 3) School Board Adopted Budget (School Board adopted Operating Budget based upon funding authorization/appropriation by the County and City). The annual budget process begins in September with the development of the budget calendar. In October/November, the administration seeks approval from the School Board for the proposed calendar.. The School Board develops budget priorities that guide budget development. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. A pre-budget public hearing is conducted in January to receive community input. The Superintendent's Proposed 36

43 READER S GUIDE TO THE BUDGET Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors and the City Council. The localities must approve the appropriations for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. CAPITAL BUDGET PROCESS The budget calendar/timeline for the adoption of the Capital Improvement Program (CIP) closely follows that of the operating budget. The CIP process begins in October. The CIP is presented to the School Board for approval in February and is then sent to the City and County for consideration and approval. The City and County adopts the CIP in May along with the Operating Budget. BUDGET AMENDMENT PROCESS Amendments to the appropriated Operating Budget are made in accordance with Board Policy DA (Fiscal Management), which governs budget transfers. The policy states: The superintendent or his/her designee shall be responsible for administering the division budget in accordance with board policies and applicable state and federal regulations and laws; therefore, the superintendent or his/her designee is authorized to make expenditures and commitments of funds and will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division. 1. Funds may be transferred by the School Board from one category to another. These categories are defined as those contained under Section The superintendent or designee shall be authorized by the School Board to make line item transfers within a category, up to $100,000 per transfer. Transfers in excess of $100,000 will require School Board approval. The School Board shall manage and control the funds made available to the School Board for the public schools and may incur costs and expenses. Administrative control is also maintained at the cost center level; i.e., no budget (cost center) manager may expend or encumber more than the budgeted amount for the cost center. In addition, the policy does not permit capital outlay expenditures in excess of available capital outlay funds. CODE of VIRGINIA Estimate of moneys needed for public schools; notice of costs to be distributed. A. It shall be the duty of each division superintendent to prepare, with the approval of the school board, and submit to the governing body or bodies appropriating funds for the school division, by the date specified in , the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools 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 and such other headings or items as may be necessary. 37

44 READER S GUIDE TO THE BUDGET Upon preparing the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division, each division superintendent shall also prepare and distribute, within a reasonable time as prescribed by the Board of Education, notification of the estimated average per pupil cost for public education in the school division for the coming school year in accordance with the budget estimates provided to the local governing body or bodies. Such notification shall also include actual per pupil state and local education expenditures for the previous school year. The notice may also include federal funds expended for public education in the school division. The notice shall be made available in a form provided by the Department of Education and shall be published on the school division's website or in hard copy upon request. To promote uniformity and allow for comparisons, the Department of Education shall develop a form for this notice and distribute such form to the school divisions for publication. B. Before any school board gives final approval to its budget for submission to the governing body, the school board shall hold at least one public hearing to receive the views of citizens within the school division. A school board shall cause public notice to be given at least 10 days prior to any hearing by publication in a newspaper having a general circulation within the school division. The passage of the budget by the local government shall be conclusive evidence of compliance with the requirements of this section Time for preparation and approval of budget; contents. All officers and heads of departments, offices, divisions, boards, commissions, and agencies of every locality shall, on or before the first day of April of each year, prepare and submit to the governing body an estimate of the amount of money needed during the ensuing fiscal year for his department, office, division, board, commission or agency. If such person does not submit an estimate in accordance with this section, the clerk of the governing body or other designated person or persons shall prepare and submit an estimate for that department, office, division, board, commission or agency. The governing body shall prepare and approve a budget for informative and fiscal planning purposes only, containing a complete itemized and classified plan of all contemplated expenditures and all estimated revenues and borrowings for the locality for the ensuing fiscal year. The itemized contemplated expenditures shall include any discretionary funds to be designated by individual members of the governing body and the specific uses and funding allocation planned for those funds by the individual member; however, notwithstanding any provision of law to the contrary, general or special, an amendment to a locality's budget that changes the uses or allocation or both of such discretionary funds may be adopted by the governing body of the locality. The governing body shall approve the budget and fix a tax rate for the budget year no later than the date on which the fiscal year begins. The governing body shall annually publish the approved budget on the locality's website, if any, or shall otherwise make the approved budget available in hard copy as needed to citizens for inspection Of what school funds to consist. The funds available to the school board of a school division for the establishment, support and maintenance of the public schools in the school division shall consist of state funds appropriated for public school purposes and apportioned to the school board, federal funds appropriated for educational purposes and apportioned to the school board, local funds appropriated to the school board by a local governing body or such funds as shall be raised by local levy as authorized by law, donations or the income arising therefrom, and any other funds that may be set apart for public school purposes. 38

45 READER S GUIDE TO THE BUDGET Management of funds. Each school board shall manage and control the funds made available to the school board for public schools and may incur costs and expenses. If funds are appropriated to the school board by major classification as provided in , no funds shall be expended by the school board except in accordance with such classifications without the consent of the governing body appropriating the funds Annual report of expenditures. Every school board shall submit at least once each year to the governing body or bodies appropriating funds to the school board a report of all its expenditures. Such report shall also be made available to the public either on the official school division website, if any, or in hard copy at the central school division office, on a template prescribed by the Board of Education Limitation on expenditures; penalty. No school board shall expend or contract to expend, in any fiscal year, any sum of money in excess of the funds available for school purposes for that fiscal year without the consent of the governing body or bodies appropriating funds to the school board. Any member of a school board or any division superintendent or other school officer violating, causing to be violated or voting to violate any provision of this section shall be guilty of malfeasance in office Approval of annual budget for school purposes. Notwithstanding any other provision of law, including but not limited to Chapter 25 ( et seq.) of Title 15.2, the governing body of a county shall prepare and approve an annual budget for educational purposes by May first or within thirty days of the receipt by the county of the estimates of state funds, whichever shall later occur, and the governing body of a municipality shall prepare and approve an annual budget for educational purposes by May fifteen or within thirty days of the receipt by the municipality of the estimates of state funds, whichever shall later occur. Upon approval, each local school division shall publish the approved annual budget, including the estimated required local match, on the division's website, and the document shall also be made available in hard copy as needed to citizens for inspection. The Superintendent of Public Instruction shall, no later than the fifteenth day following final adjournment of the Virginia General Assembly in each session, submit estimates to be used for budgetary purposes relative to the Basic School Aid Formula to each school division and to the local governing body of each county, city and town that operates a separate school division. Such estimates shall be for each year of the next biennium or for the then next fiscal year Appropriations by county, city or town governing body for public schools. A governing body may make appropriations to a school board from the funds derived from local levies and from any other funds available, for operation, capital outlay and debt service in the public schools. Such appropriations shall be not less than the cost apportioned to the governing body for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by law. The amount appropriated by the governing body for public schools shall relate to its total only or to such major classifications prescribed by the Board of Education pursuant to The appropriations may be made on the same periodic basis as the governing body makes appropriations to other departments and agencies. 39

46 READER S GUIDE TO THE BUDGET WJCC PUBLIC SCHOOLS ACCOUNTING REQUIREMENTS Williamsburg-James City County Public Schools prepares audited financial statements at the conclusion of each fiscal year. These statements more fully discuss our accounting requirements and are available upon request. The items below are selected items from these statements. Basis of accounting determines when transactions are recorded in the financial records and reported in the financial statements. Government-wide statements are prepared using the accrual basis of accounting. Governmental funds use the modified accrual basis of accounting and fiduciary funds use the accrual basis of accounting. Differences in the accrual and modified accrual basis of accounting arise in the recognition of revenue, the recording of deferred revenue, and in the presentation of expenses versus expenditures. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual (i.e., both measurable and available). Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Schools consider collections within 45 days of year end as available. Expenditures, other than principal and interest on long-term debt which is recorded when due, are recorded when the related fund liability is incurred. In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as guidance. There are, however, essentially two types of these revenues. In one, monies must be expended for the specific purpose or project before any amounts will be paid to the schools; therefore, revenues are recognized based upon the expenditures recorded. In the other, monies are virtually unrestricted as to purpose of expenditure and are usually revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenues at the time of receipt or earlier if the accrual criteria are met. Under the accrual basis of accounting, revenues are recognized when earned. Deferred revenue arises when assets are recognized before revenue recognition criteria have been satisfied. Expenses are recognized at the time they are incurred. The following is a list of the major revenue sources which meet the susceptible to accrual criteria: (1) Commonwealth of Virginia, (2) state sales taxes, (3) federal government, (4) interest on deposits, and (5) insurance proceeds. 40

47 GOALS 1. Ensure student progress in mastering foundational academic skills and 21st Century skills. 2. Structure academic programs (e.g., length and frequency, blended learning) to meet the differential needs and interests of students. 3. Develop structures to ensure student and staff physical and emotional safety, student readiness to learn and student engagement in learning. 4. Employ flexible learning resources, particularly using new technologies, to accommodate varied learning styles. 5. Restructure the Division s organization and procedures to engage professionals in shared problem solving and decision-making. 6. Align curriculum, instruction and assessments with research-based, high-yield, best practices, to help professionals meet the diverse needs of students. 7. Encourage and celebrate innovation and excellence that inspires more creativity and depth in teaching. 8. Establish effective partnerships with families. 9. Engage parents and the community in ensuring student success. 10. Develop and maintain a transparent strategic management system linked to key budget decisions. 11. Employ effective and varied communication methods to involve WJCC stakeholders. 41

48 This page intentionally left blank 42

49 FINANCIAL SECTION

50 FISCAL YEAR 2018 FINANCIAL SUMMARIES All Funds 43

51 WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS Fiscal Year 2018 Operating $131,292,393 Grants $5,434,291 Child Nutrition Services $4,102,678 State-Operated Programs $1,092,285 Capital Improvement Project $3,040,645 44

52 Budget Components - Summary of Funds In addition to the operating funds described above, Williamsburg-James City County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Child Nutrition Services (CNS) Fund, State-Operated Programs Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The CNS fund supports the food service program that serves breakfast and lunch to our students. The State Operated Programs Fund provides funding for educational services to students detained by the Justice system in the Middle Peninsula Juvenile Detention Center and students at Eastern State Hospital. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The City and County also support WJCC Schools through Capital Improvement Project (CIP) funds that are maintained on the Division's books, for major capital improvements in our schools. 3.7% 2.1% 0.8% 2.8% Operating Grants Capital Improvements (CIP) State Operated (ES,MC) Child Nutrition Services 90.6% FY 2016 Unassigned Fund FY2016 Budget FY2017 Budget FY2018 Budget $ Variance % change % of Total Fund Balance Operating $ 124,259,156 $ 127,569,804 $ 131,292,393 $ 3,722, % 90.6% $ 200,000 Grants 5,125,293 5,271,348 5,434, , % 3.7% - Capital Improvements (CIP) 27,013,415 10,077,181 3,040,645 (7,036,536) -69.8% 2.1% - State Operated (ES,MC) 1,060,436 1,081,883 1,092,285 10, % 0.8% - Child Nutrition Services 4,075,300 4,086,586 4,102,678 16, % 2.8% - Grand Total $ 161,533,600 $ 148,086,802 $ 144,962,292 $ (3,124,510) -2.1% 100.0% $ 200,000 * Percentage total may not equal 100% due to rounding 45

53 Williamsburg - James City County Public Schools FY2018 Summary by State Object - All Funds Object Description Operating Grants Child Nutrition State Operated CIP Total 1110 Administrative Salary & Wages $ 1,539,515 $ - $ 99,157 $ 99,934 $ - $ 1,738, Superintendent Salaries & Wages 189, , Instructional Salaries & Wages 46,711,470 1,959, ,572-49,203, Librarian Salaries & Wages 1,020, ,020, Counselor Salaries & Wages 1,597, ,597, Supervisor Salaries & Wages 343,776 80, , Principal Salaries & Wages 1,415, ,415, Asst Principal Salary & Wages 1,289, ,289, Other Prof. Salaries & Wages 2,517, ,427 47,565 58,613-2,926, School Nurse Salaries & Wages 813,788 46, , Psychologist Salaries & Wages 429, , Technical Salaries & Wages 1,651, , ,754, Tech Support Salaries & Wages 482, , Security Guard Salaries & Wages 347, , Clerical Salaries & Wages 3,599,471 63,647 42,054 28,329-3,733, Instr Aides Salaries & Wages 4,297, , ,527, Trades Salaries & Wages 1,412, ,412, Bus Driver Salaries & Wages 2,205, ,205, Bus Aids Salaries & Wages 583, , Laborer Salaries & Wages 16, , Service Salaries & Wages 2,487,354-1,204, ,691, Substitute Salaries & Wages 1,644,080 7,000-6,400-1,657, Supplemental Salaries & Wages 640, , , Stipends 1,001,704 68, ,070, 's Personnel Services (Wages) Total 78,238,211 3,106,842 1,393, ,848-83,463, FICA Benefits 5,984, , ,046 55,527-6,382, VRS Benefits Plan 1 & 2 11,349, ,308 98, ,016-11,985, VRS Benefits Hybrid 19,258 15, , HMP Benefits 15,980, , , ,088-17,024, Group Life Insurance 974,087 35,224 7,937 9,152-1,026, Disability Insurance Hybrid Unemployment Insurance 55, , Worker's Compensation 335, , Retiree Health Care Credit 884,173 33,071 7,450 8, , Other Benefits 112, , 's Fringe Benefits Total 35,696,099 1,240, , ,376-37,890,470 1/2000's Wages & Fringe Benefits Total 113,934,310 4,347,059 2,019,803 1,053, ,354, Purchased Services 5,319, ,195 35,350 7,000-5,568, Tuition Paid-Oth Div In-State 22, , Tuition Paid-Private Schools 270, , 's Purchased Services Total 5,611, ,195 35,350 7,000-5,860, Internal Services 1,200 24, , 's Internal Services Total 1,200 24, ,400 46

54 Williamsburg - James City County Public Schools FY2018 Summary by State Object - All Funds Object Description Operating Grants Child Nutrition State Operated CIP Total 5001 Telecommunications 454, , Electricity 2,440, ,440, Heating Fuel 351, , Water/Sewer Services 240, , Refuse Removal 99, , Communications 67, , Insurance 268, , Leases and Rentals 395, , Travel 227,000 47,572 13,500 5, , Miscellaneous 40, , , Dues & Memberships 118, , Graduation Expenditures 57, , Staff Development 119,853 4, , Testing Services 280, , 's Other Charges Total 5,160,774 52,233 17,065 6,200-5,236, Materials and Supplies 1,622,018 6, ,235 1,300-1,785, Food Supplies 1,075,000-1,845, ,920, Vehicle/Powered Equip Fuels 476, , Vehicle/Powered Equip Supplies 352, , Textbooks and Workbooks 1,000, ,000-1,001, Instructional Materials 84, ,833-8, , Tech-Software/On line Content - 8,000-5,558-13, Technology Supplies ,000-10, Non-Capitalized Tech Hardware - 220, , 's Materials and Supplies Total 4,610, ,433 2,000,460 25,861-7,119, 's Tuition Payments to Joint Ops 1,665,346 3, ,668, Capital Outlay Replacement 200,803-30,000-3,040,645 3,271, Technology-Hardware Replace 43, , Capital Outlay Additions 41,900 21, , Technology-Hardware Additions 22, , , 's Capital/Equip. Outlay Total 308, ,638 30,000-3,040,645 3,666, 's Other Uses of Funds - 31, ,000 GRAND TOTAL $ 131,292,393 $ 5,434,291 $ 4,102,678 $ 1,092,285 $ 3,040,645 $ 144,962,292 47

55 Williamsburg - James City County Public Schools FTEs by State Object - All Funds FY2018 Child Nutrition State Operated Object Code Description Operating Grants CIP Total FTEs Salary - Administrative Salary - Superintendent Salary - Teacher Salary - Librarian Salary - Guidance Counselor Salary - Supervisor Salary - Principal Salary - Assistant Principal Salary - Other Professional Salary - School Nurse Salary - Psychologist Salary - Social Worker Salary - Therapist Salary - Technical Salary - Technical Support Salary - Security Guard Salary - Other Technical Salary - Clerical Salary - Teacher Assistant Salary - Trades Salary - Mechanic Salary - Grounds worker Salary - Bus Driver Salary - Transit Aide Salary - Custodian Salary - Cafeteria Worker Salary - Cafeteria Manager Grand Total 1, ,

56 Fund Balance (Unassigned/Restricted) Please note that as a dependent school division we are only allowed to carry a relatively small operating fund balance as approved by the City/County. Child Nutrition Services as an enterprise fund may carry a fund balance to cover future liabilities. Fund FY 2013 Actual Unassigned/ Restricted Fund Balance FY 2014 Actual Unassigned/ Restricted Fund Balance FY 2015 Actual Unassigned/ Restricted Fund Balance FY 2016 Actual Unassigned/ Restricted Fund Balance Operating - Unassigned $ 500,000 $ 500,000 $ 500,000 $ 200,000 Child Nutrition Services - Restricted 672, , , ,895 Grand Total $ 1,172,806 $ 1,133,524 $ 918,541 $ 697,895 49

57 This page intentionally left blank 50

58 FISCAL YEAR 2018 FINANCIAL SUMMARIES Operating Budget 51

59 Williamsburg-James City County Public Schools FY2018 Projected Operating Revenue by Source Description FY Budget % Total FY Budget % Total Change ($) Change (%) Local Appropriation: Williamsburg* $ 7,832, % $ 8,064, % $ 232, % James City County* 74,317, % 76,391, % 2,073, % Sub-total 82,149, % 84,455, % 2,306, % State Sales Tax: Williamsburg* 1,158, % 1,142, % (16,186) -1.4% James City County* 11,735, % 11,732, % (3,010) 0.0% Sub-total 12,894, % 12,875, % (19,196) -0.1% Total - Local 95,043, % 97,331, % 2,287, % State: Standards of Quality (SOQ) 29,778, % 30,181, % 403, % Categorical/Incentive 1,913, % 2,924, % 1,011, % Total - State 31,692, % 33,106, % 1,414, % Total - Federal 110, % 110, % - 0.0% Total - Other 724, % 745, % 21, % Total Operating Revenues $ 127,569, % $ 131,292, % $ 3,722, % Projected Operating Expenditures by State Function Categories Description FY Budget % Total FY Budget % Total Change ($) Change (%) Instruction 92,917, % 95,923, % $ 3,005, % Student Attendance and Health** 4,448, % 4,476, % 27, % Administration 2,922, % 3,340, % 418, % Pupil Transportation Services 8,165, % 8,256, % 90, % Operation and Maintenance Services 11,702, % 11,692, % (10,694) -0.1% Technology*** 7,411, % 7,602, % 190, % Total Operating Expenditures $ 127,569, % $ 131,292, % $ 3,722, % * Based on a City-County split of 9.46% for the City and 90.54% for the County. **This function category includes Psychological Services and Speech & Audiology Services. ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 52

60 OPERATING BUDGET REVENUE OVERVIEW Overview of Operating Budget Revenue Funding As a public school system in the Commonwealth of Virginia, WJCC funding is from two main sources: the Commonwealth and the County/City. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In James City County, the composite index for FY 2018 is This means that for every dollar of support called for by the SOQ, the County of James City is required to pay about 56.4 cents and the state about 43.6 cents (Williamsburg has a composite index of ). Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions between the County of James City and City of Williamsburg. Williamsburg and James City County have established a funding contract which delineates the funding split each locality provides. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Lottery: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. State sales tax, which helps support Williamsburg-James City County local appropriations, revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts. All statewide revenue is pooled and allocated based on number of students that school divisions have in their systems. 53

61 OPERATING BUDGET REVENUE OVERVIEW STATE REVENUE SUMMARY and DEFINITIONS Basic School Aid (SOQ) - Based upon average daily membership; calculated by formula Salary Supplement - State share of salary increase for SOQ instructional personnel Foster Home Children - Funds for pupils from other localities placed in WJCC PS General Adult Education -Funds for adults seeking a diploma and needing English as a Second Language Gifted and Talented (SOQ) - State share of support costs for gifted education program Textbook (SOQ & Lottery) - State funding on a per pupil basis Special Education (SOQ) - State reimbursements for additional cost of special education Special Education (Homebound) - State share of Homebound costs for special education programs Special Education (Regional Tuition) - Costs for New Horizons special education placements Remedial Summer School - Remedial Education costs for Summer School Prevention, Intervention & Remediation (SOQ) - Remedial Education payments Early Reading Initiative (SOQ) Funding for early reading specialist positions Vocational Education (SOQ) - Vocational Education; includes some funds for Adult Education Vocational Education-Categorical - State share of support costs for Vocational Education programs Social Security - State share of Social Security for SOQ personnel Virginia Retirement System - State share of Virginia Retirement System for SOQ personnel State Employee Insurance - State share of life insurance for SOQ personnel Other State Funds - State funds for enrollment loss English as a Second Language - Funds for the English as a Second Language program At-Risk Initiative - Funds to assist in the instruction of at-risk students Class Size Initiative Funds to reduce class sizes in Grades K-3 Algebra Readiness Funds for at-risk of failing the Algebra I end-of-course. Sales Tax Revenue State sales tax, which helps support Williamsburg-James City County local appropriations, revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts. All statewide revenue is pooled and allocated based on number of students that school divisions have in their systems. Local Revenue Local revenues consist of the appropriations by Board of Supervisors and City Council. The School Board is a fiscally dependent body. Therefore, the School Board must rely on City/County to levy taxes and appropriate the required funds and to approve the total budget. The County and City must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the SOQ. However, the local governments provide appropriations for education that are in excess of the SOQ payments. Federal Revenue Includes federal revenue not recognized in the grants fund, primarily impact aid. Other Revenue Other revenues consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, etc. 54

62 Williamsburg-James City County Public Schools Revenue Summary Operating Fund - School Board Approved Budget Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change Local Revenue: Local Appropriation Williamsburg $ 7,414,270 7,832,238 8,064,808 $ 232, % James City County 68,803,501 74,317,087 76,391,074 2,073, % Sub-total 76,217,771 82,149,325 84,455,882 2,306, % State Sales Tax Williamsburg 1,083,517 1,158,903 1,142,717 (16,186) -1.4% James City County 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Sub-total 12,215,480 12,894,444 12,875,248 (19,196) -0.1% Total Local Revenue 88,433,251 95,043,769 97,331,130 2,287, % State Revenue: Standards of Quality (SOQ) 29,960,337 29,778,514 30,181, , % Categorical/Incentive 1,705,685 1,913,521 2,924,742 1,011, % Total State Revenue 31,666,022 31,692,035 33,106,263 1,414, % Federal Revenue 98, , , % Other Revenue 820, , ,000 21, % Grand Total $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722, % Enrollment Assumptions: * Based on a City-County split of 9.46% for the City and 90.54% for the County. **Other Federal revenue included in the grants fund 25.22% REVENUE SUMMARY BY SOURCE 0.65% 64.33% 9.81% TOTAL: $ 131,292,393 Local $84,455,882 Local (Sales Tax) $12,875,248 State $33,106,263 Other $855,000 55

63 Object Code Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change LOCAL REVENUE Williamsburg-James City County Public Schools Projected Revenue Detail Operating Fund - School Board Approved Budget Appropriation-Operations-Wmsbg $ 7,414,270 7,832,238 8,064,808 $ 232, % Appropriation-Operations-JCC 68,803,501 74,317,087 76,391,074 2,073, % Total: Local Appropriations 76,217,771 82,149,325 84,455,882 2,306,557 - #DIV/0! 2.8% Sales Tax Receipts - Wmsbg 1,083,517 1,158,903 1,142,717 (16,186) -1.4% Sales Tax Receipts - JCC 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Total: Sales Tax 12,215,480 12,894,444 12,875,248 #REF! (19,196) #REF! -0.1% TOTAL LOCAL REVENUE* 88,433,251 95,043,769 97,331,130 2,287,361 - #DIV/0! 2.4% STATE REVENUE Basic School Aid - JCC 21,385,153 20,622,671 20,616,278 (6,393) 0.0% Remedial Summer - JCC 66,457 66,389 68,446 2, % Gifted & Talented - JCC 211, , , % Remedial Education - JCC 386, , , % Special Education SOQ - JCC 2,469,232 2,559,143 2,559, % Textbook Payments - JCC 431, , , % Vocational SOQ - JCC 121, , , % Social Security-Instruct-JCC 1,158,294 1,215,364 1,215, % Retirement - Instructional-JCC 2,289,652 2,508,694 2,793, , % Group Life-Instructional-JCC 71,832 82,553 82, % English as 2nd Language-JCC 137, , ,251 54, % Basic School Aid - Wmsbg 885, , ,339 38, % Remedial Summer - Wmsbg 8,211 9,256 9, % Gifted & Talented - Wmsbg 9,107 10,064 10, % Remedial Education - Wmsbg 17,026 20,538 21, % Special Education SOQ - Wmsbg 108, , ,642 3, % Textbook Payments - Wmsbg 19,049 22,547 23, % Vocational SOQ - Wmsbg 5,345 5,135 5, % Social Security-Instruct-Wmsbg 51,077 54,837 56,576 1, % Retirement - Instructional-Wmsbg 100, , ,619 16, % Group Life-Instructional-Wmsbg 3,168 3,697 3, % English as 2nd Language-Wmsbg 23,219 27,684 34,402 6, % Total: State - SOQ 29,960,337 29,778,514 30,181, , % At Risk 4 Year-Olds - JCC 274, , ,088 (99) 0.0% Compensation Supp - JCC 338, , ,786 (108,710) -34.7% Early Reading - JCC 105, , ,250 14, % Reduced K-3 Class Size - JCC 376, , ,727 2, % Regional Programs-Spec Ed-JCC 265, , ,000 50, % Foster Care -JCC or Wmsbg 10,703 10,020 21,769 11, % At Risk 4 Year-Olds - Wmsbg 11,528 12,617 13, % Compensation Supp - Wmsbg 14,723 14,458 9,738 (4,720) -32.6% Early Reading - Wmsbg 5,707 6,621 7, % Reduced K-3 Class Size - Wmsbg 30,856 37,190 35,308 (1,882) -5.1% Regional Programs-Spec Ed-Wmsb 20,842 25,000 17,450 (7,550) -30.2% CTE/Vocational Occup./Tech Ed Wmsbg - 23,000 9,417 (13,583) -59.1% Homebound - Wmsbg 11,399 13,098 14,599 1, % HCD Indirect Costs 34,335 32,000 35,000 3, % Supplemental Lottery Per Pupil Allocation - Wmsbg - 10,766 57,868 47, % Supplemental Lottery Per Pupil Allocation - JCC - 240,413 1,257,262 1,016, % National Board Certification Payments 137, % 56

64 Williamsburg-James City County Public Schools Projected Revenue Detail Operating Fund - School Board Approved Budget Object Code Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change Industry Certifications - Wmsbg 7, % Career Switchers 2, % Algebra Readiness - Wmsbg 2,600 3,022 2,252 (770) -25.5% Algebra Readiness - JCC 56,790 61,402 61, % Total: State - Categorical/Incentive 1,705,685 1,913,521 2,924,742 1,011, % - TOTAL STATE REVENUE 31,666,022 31,692,035 33,106,263 1,414, % FEDERAL REVENUE Impact Aid 98,076 90,000 90, % Medicaid - 20,000 20, % TOTAL FEDERAL REVENUE** 98, , , % Interest on Investments 447 3,000 2,000 (1,000) -33.3% Rents 95,710 90,000 50,000 (40,000) -44.4% WHRO-Lease Berkeley Tower 52,613 45,000 50,000 5, % Tuition - Day School 9,471 10,000 10, % Special Fees from Students 86,713 80,000 80, % Athletic Fees 84, , , % Tuition - Summer School 7,125 10,000 10, % Refunds - Other 12,281 1,000 3,000 2, % Insurance Adjustments 6, % Sale of Other Equipment 2,643 5,000 5, % Other Funds 93,343 45,000 70,000 25, % Custodial contract payments 252, , , % E RATE 116,259 85, ,000 30, % Total: Other 820, , ,000 21, % TOTAL OTHER REVENUE 820, , ,000 21, % GRAND TOTAL $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722, % 57

65 Williamsburg-James City County Public Schools 5 Year Revenue Summary Object Code Description 2014 Actual 2015 Actual 2016 Actual 2017 Budget 2018 Budget $ Difference % Change LOCAL REVENUE Appropriation-Operations-Wmsbg $ 7,183,634 $ 7,434,698 $ 7,414,270 7,832,238 8,064,808 $ 232, % Appropriation-Operations-JCC 67,128,131 69,064,264 68,803,501 74,317,087 76,391,074 2,073, % Total: Local Appropriations 74,311,765 76,498,962 76,217,771 82,149,325 84,455,882 2,306,557 - #DIV/0! 2.8% Sales Tax Receipts - Wmsbg 985,974 1,094,254 1,083,517 1,158,903 1,142,717 (16,186) -1.4% Sales Tax Receipts - JCC 10,337,543 10,515,793 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Total: Sales Tax 11,323,517 11,610,047 12,215,480 12,894,444 12,875,248 #REF! (19,196) #REF! -0.1% TOTAL LOCAL REVENUE* 85,635,282 88,109,009 88,433,251 95,043,769 97,331,130 2,287,361 - #DIV/0! 2.4% STATE REVENUE Basic School Aid - JCC 18,918,012 20,959,945 21,385,153 20,622,671 20,616,278 (6,393) 0.0% Remedial Summer - JCC 61,418 74,603 66,457 66,389 68,446 2, % Gifted & Talented - JCC 200, , , , , % Remedial Education - JCC 322, , , , , % Special Education SOQ - JCC 2,397,297 2,431,219 2,469,232 2,559,143 2,559, % Textbook Payments - JCC 391, , , , , % Vocational SOQ - JCC 113, , , , , % Social Security-Instruct-JCC 1,102,757 1,140,463 1,158,294 1,215,364 1,215, % Retirement - Instructional-JCC 1,843,740 2,320,709 2,289,652 2,508,694 2,793, , % Group Life-Instructional-JCC 69,740 70,726 71,832 82,553 82, % English as 2nd Language-JCC 142, , , , ,251 54, % Basic School Aid - Wmsbg 875, , , , ,339 38, % Remedial Summer - Wmsbg 14,758 8,583 8,211 9,256 9, % Gifted & Talented - Wmsbg 9,655 8,849 9,107 10,064 10, % Remedial Education - Wmsbg 15,369 16,192 17,026 20,538 21, % Special Education SOQ - Wmsbg 113, , , , ,642 3, % Textbook Payments - Wmsbg 17,681 18,117 19,049 22,547 23, % Vocational SOQ - Wmsbg 5,517 5,084 5,345 5,135 5, % Social Security-Instruct-Wmsbg 52,414 48,577 51,077 54,837 56,576 1, % Retirement - Instructional-Wmsbg 87,488 98, , , ,619 16, % Group Life-Instructional-Wmsbg 3,350 3,013 3,168 3,697 3, % English as 2nd Language-Wmsbg 21,465 22,923 23,219 27,684 34,402 6, % Total: State - SOQ 27,125,837 29,440,851 29,960,337 29,778,514 30,181, , % At Risk 4 Year-Olds - JCC 212, , , , ,088 (99) 0.0% Compensation Supp - JCC 431, , , ,786 (108,710) -34.7% Early Reading - JCC 92, , , , ,250 14, % Reduced K-3 Class Size - JCC 198, , , , ,727 2, % Regional Programs-Spec Ed-JCC 268, , , , ,000 50, % Foster Care -JCC or Wmsbg 38,524 17,399 10,703 10,020 21,769 11, % At Risk 4 Year-Olds - Wmsbg 9,765 10,997 11,528 12,617 13, % Compensation Supp - Wmsbg 20,358-14,723 14,458 9,738 (4,720) -32.6% Early Reading - Wmsbg 5,620 6,341 5,707 6,621 7, % Reduced K-3 Class Size - Wmsbg 31,538 31,690 30,856 37,190 35,308 (1,882) -5.1% Regional Programs-Spec Ed-Wmsb 26,069 18,634 20,842 25,000 17,450 (7,550) -30.2% CTE/Vocational Occup./Tech Ed Wmsbg 20,799 20,854-23,000 9,417 (13,583) -59.1% Homebound - Wmsbg 7,580 9,444 11,399 13,098 14,599 1, % HCD Indirect Costs 32,723 32,736 34,335 32,000 35,000 3, % Foster Care-Special Education 42,509 15, % Supplemental Lottery Per Pupil Allocation - Wmsbg ,766 57,868 47, % Supplemental Lottery Per Pupil Allocation - JCC ,413 1,257,262 1,016, % National Board Certification Payments 122, , , % Industry Certifications - Wmsbg 7,395 7,630 7, % Career Switchers - - 2, % Algebra Readiness - Wmsbg 2,557 2,600 2,600 3,022 2,252 (770) -25.5% Algebra Readiness - JCC 50,308 56,790 56,790 61,402 61, % Total: State - Categorical/Incentive 1,639,871 1,412,834 1,705,685 1,913,521 2,924,742 1,011, % TOTAL STATE REVENUE 28,765,707 30,853,685 31,666,022 31,692,035 33,106,263 1,414, % FEDERAL REVENUE Impact Aid 92,639 87,634 98,076 90,000 90, % Medicaid ,000 20, % TOTAL FEDERAL REVENUE** 101,696 87,634 98, , , % 58

66 Williamsburg-James City County Public Schools 5 Year Revenue Summary Object Code Description 2014 Actual 2015 Actual 2016 Actual 2017 Budget 2018 Budget $ Difference % Change Interest on Investments 3,599 3, ,000 2,000 (1,000) -33.3% Rents 122, ,161 95,710 90,000 50,000 (40,000) -44.4% WHRO-Lease Berkeley Tower 46,866 46,768 52,613 45,000 50,000 5, % Tuition - Day School 45,251 9,439 9,471 10,000 10, % Special Fees from Students 73,995 86,510 86,713 80,000 80, % Athletic Fees 105,516 98,597 84, , , % Tuition - Summer School 9,078 12,325 7,125 10,000 10, % Refunds - Other 2,209-12,281 1,000 3,000 2, % Insurance Adjustments - - 6, % Sale of Other Equipment 15, ,643 5,000 5, % Other Funds 75,387 91,748 93,343 45,000 70,000 25, % Custodial contract payments 250, , , , , % E RATE 122, , ,259 85, ,000 30, % Total: Other 949, , , , ,000 21, % TOTAL OTHER REVENUE 949, , , , ,000 21, % GRAND TOTAL $ 115,451,902 $ 119,876,931 $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722, % 59

67 Williamsburg-James City County Public Schools Projected Operating Expenditures by State Function Categories FY2018 Description FY2017 Budget % Total FY2018 Budget % Total Change ($) Change (%) Instruction $ 92,917, % $ 95,923, % $ 3,005, % Student Attendance and Health* 4,448, % 4,476, % 27, % Administration 2,922, % 3,340, % 418, % Pupil Transportation Services 8,165, % 8,256, % 90, % Operation and Maintenance Services 11,702, % 11,692, % (10,694) -0.1% Technology** 7,411, % 7,602, % 190, % Total $ 127,569, % $ 131,292, % $ 3,722, % *This function category includes Psychological Services and Speech & Audiology Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 6.3% 8.9% 5.8% 2.5% 73.1% 3.4% TOTAL: $131,292,393 Instruction Student Attendance & Health* Administration Pupil Transportation Operation & Maintenance Services Technology** 60

68 Williamsburg - James City County Public Schools Operating Summary by Function Function Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change 1100 Instruction (Regular) $ 54,478,362 $ 55,721,822 $ 57,657,242 $ 1,935, % 1200 Instruction - Special Education ,064,447 12,951,947 13,827, , % 1210 Guidance Services ,643,354 2,772,436 2,812,061 39, % 1220 School Social Worker Services , , ,114 3, % 1230 Homebound Instruction , , ,953 5, % 1300 Instruction - Career & Technical ,674,889 1,817,328 1,689,613 (127,715) -7.0% 1310 Instructional Improvement ,011,837 3,202,257 3,287,892 85, % 1313 Staff Training ,638 - (110,638) % 1320 Media Services ,197,647 2,308,788 2,313,291 4, % 1400 Instruction - Gifted & Talented ,242,923 1,355,636 1,374,052 18, % 1410 Office of the Principal ,043,498 6,392,691 6,569, , % 1500 Instruction - Athletics ,113,847 1,140,589 1,135,337 (5,252) -0.5% 1600 Instruction - Summer School , , ,686 (13,350) -5.4% 1700 Instruction - Adult Education , , ,177 6, % 1800 Instruction - Preschool ,540,126 3,989,283 4,099, , % 1000's Instruction Function Total 1, , $ 89,083,820 $ 92,917,772 $ 95,923,609 $ 3,005, % 2110 School Board Services , , , , % 2120 Executive Services , , , , % 2140 Personnel Services ,006,194 1,098,304 1,134,373 36, % 2160 Fiscal Services , , ,174 (12,622) -1.5% 2170 Purchasing Services ,328 41,000 41, % 2180 Reprographic Services - - 6,820 4,636 8,054 3, % 2100's Administration Function Total $ 2,857,644 $ 2,922,795 $ 3,340,824 $ 418, % 2220 Health Services ,326,393 2,423,518 2,408,258 (15,260) -0.6% 2230 Psychological Services , , ,828 2, % 2240 Speech & Audiology Services ,289,055 1,387,184 1,428,181 40, % 2200's Attend. and Health Function Total $ 4,217,836 $ 4,448,428 $ 4,476,267 $ 27, % 3100 Transportation-Mgt & Direction , , ,935 23, % 3200 Vehicle Operation ,006,462 5,420,091 5,455,100 35, % 3211 Transportation - Training ,500 - (1,500) % 3300 Transportation - Monitoring Svcs ,610 1,047, ,497 (61,908) -5.9% 3400 Vehicle Maintenance , ,949 1,021,414 95, % 3000's Transportation Function Total $ 7,684,468 $ 8,165,959 $ 8,256,946 $ 90, % 4100 Oper. & Maint.-Mgt & Direction , , ,283 6, % 4200 Oper. & Maint.-Building Svcs ,621,954 10,255,685 10,155,960 (99,725) -1.0% 4300 Grounds Services , , ,872 45, % 4600 Security Services , , ,077 36, % 6300 Architecture & Engineering , % 6600 Mobile Classrooms ,604 48,576 49, % 4/6/7000's OPS and Maint. Function Total $ 10,988,255 $ 11,702,886 $ 11,692,192 $ (10,694) -0.1% 8100 Tech Classroom Instruction ,750,902 3,444,490 3,548, , % 8200 Tech Instructional Support , ,332 1,134, , % 8300 Technology Administration ,305,106 2,508,142 2,437,898 (70,244) -2.8% 8600 Tech Operations & Maintenance , , ,000 9, % 8000's Technology Function Total $ 6,456,282 $ 7,411,964 $ 7,602,555 $ 190, % 0 GRAND TOTAL 1, , $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722, % 61

69 Williamsburg - James City County Public Schools Operating Summary by Function 5 Year Summary Function Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change 1100 Instruction (Regular) $ 49,518,868 $ 53,004,628 $ 54,478,362 $ 55,721,822 $ 57,657,242 $ 1,935, % 1200 Instruction - Special Education 11,255,602 11,730, ,064, ,951,947 13,827, , % 1210 Guidance Services 2,687,352 2,641, ,643, ,772,436 2,812,061 39, % 1220 School Social Worker Services 577, , , , ,114 3, % 1230 Homebound Instruction 78,609 93, , , ,953 5, % 1300 Instruction - Career & Technical 1,788,840 1,734, ,674, ,817,328 1,689,613 (127,715) -7.0% 1310 Instructional Improvement 2,673,407 2,710, ,011, ,202,257 3,287,892 85, % 1313 Staff Training 70,101 50, ,638 - (110,638) % 1320 Media Services 2,072,009 2,196, ,197, ,308,788 2,313,291 4, % 1400 Instruction - Gifted & Talented 1,296,778 1,378, ,242, ,355,636 1,374,052 18, % 1410 Office of the Principal 6,037,003 6,200, ,043, ,392,691 6,569, , % 1500 Instruction - Athletics 1,121,386 1,160, ,113, ,140,589 1,135,337 (5,252) -0.5% 1600 Instruction - Summer School 209, , , , ,686 (13,350) -5.4% 1700 Instruction - Adult Education 274, , , , ,177 6, % 1800 Instruction - Preschool 3,380,235 3,492, ,540, ,989,283 4,099, , % 1000's Instruction Function Total $ 83,041,577 $ 87,352,799 $ 89,083,820 $ 92,917,772 $ 95,923,609 $ 3,005, % 2110 School Board Services 314, , , , , , % 2120 Executive Services 580, , , , , , % 2140 Personnel Services 747, , ,006, ,098,304 1,134,373 36, % 2160 Fiscal Services 780, , , , ,174 (12,622) -1.5% 2170 Purchasing Services , , ,000 41, % 2180 Reprographic Services 4,001 3, , ,636 8,054 3, % 2100's Administration Function Total $ 2,427,622 $ 2,824,305 $ 2,857,644 $ 2,922,795 $ 3,340,824 $ 418, % 2220 Health Services 2,076,522 2,186, ,326, ,423,518 2,408,258 (15,260) -0.6% 2230 Psychological Services 550, , , , ,828 2, % 2240 Speech & Audiology Services 1,158,333 1,346, ,289, ,387,184 1,428,181 40, % 2200's Attend. and Health Function Total $ 3,784,896 $ 4,155,979 $ 4,217,836 $ 4,448,428 $ 4,476,267 $ 27, % 3100 Transportation-Mgt & Direction 637, , , , ,935 23, % 3200 Vehicle Operation 5,730,807 6,130, ,006, ,420,091 5,455,100 35, % 3211 Transportation - Training 5,715 1, ,500 - (1,500) % 3300 Transportation - Monitoring Svcs 650, , , ,047, ,497 (61,908) -5.9% 3400 Vehicle Maintenance 825, , , ,949 1,021,414 95, % 3000's Transportation Function Total $ 7,850,008 $ 8,484,197 $ 7,684,468 $ 8,165,959 $ 8,256,946 $ 90, % 4100 Oper. & Maint.-Mgt & Direction 289, , , , ,283 6, % 4200 Oper. & Maint.-Building Svcs. 9,704,799 9,745, ,621, ,255,685 10,155,960 (99,725) -1.0% 4300 Grounds Services 360, , , , ,872 45, % 4600 Security Services 523, , , , ,077 36, % 6300 Architecture & Engineering , % 6600 Mobile Classrooms 16,332 46, , ,576 49, % 4/6/7000's OPS and Maint. Function Total $ 10,894,696 $ 10,995,344 $ 10,988,255 $ 11,702,886 $ 11,692,192 $ (10,694) -0.1% 8100 Tech Classroom Instruction 2,774,468 3,608, ,750, ,444,490 3,548, , % 8200 Tech Instructional Support 1,038, , , ,332 1,134, , % 8300 Technology Administration 2,036,994 2,012, ,305, ,508,142 2,437,898 (70,244) -2.8% 8600 Tech Operations & Maintenance 354, , , , ,000 9, % 8000's Technology Function Total $ 6,204,696 $ 6,841,251 $ 6,456,282 $ 7,411,964 $ 7,602,555 $ 190, % 0 GRAND TOTAL $ 114,203,495 $ 120,653,876 $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722, % 62

70 Williamsburg-James City County Public Schools Projected Operating Expenditures by State Object Categories FY 2018 Description FY Budget % Total FY Budget % Total Change ($) Change (%) Personnel Services $ 77,038, % $ 78,238, % $ 1,199, % Employee Benefits 34,045, % 35,696, % 1,650, % Purchased Services 5,413, % 5,611, % 197, % Internal Services 1, % 1, % - 0.0% Other Charges 5,086, % 5,160, % 74, % Materials and Supplies 4,360, % 4,610, % 250, % Payments to Joint Operations 1,413, % 1,665, % 251, % Capital Outlay 210, % 308, % 98, % Total $ 127,569, % $ 131,292, % $ 3,722, % 4.3% 3.9% 3.5% 1.3% 0.2% 59.6% 27.2% TOTAL: $131,292,393 Personnel Services Employee Benefits Purchased Services Other Charges Materials and Supplies Payments to Joint Operations Capital Outlay 63

71 Williamsburg - James City County Public Schools Operating Summary by State Object Object Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change 1110 Administrative Salary & Wages $ 1,382,347 $ 1,425,376 $ 1,539,515 $ 114, % 1112 Superintendent Salaries & Wages , , ,000 (18,113) -8.7% 1120 Instructional Salaries & Wages ,405,703 45,950,369 46,711, , % 1122 Librarian Salaries & Wages ,956 1,048,384 1,020,430 (27,954) -2.7% 1123 Counselor Salaries & Wages ,546,648 1,610,979 1,597,859 (13,120) -0.8% 1124 Supervisor Salaries & Wages , , ,776 5, % 1126 Principal Salaries & Wages ,290,443 1,322,907 1,415,219 92, % 1127 Asst Principal Salary & Wages ,232,488 1,278,140 1,289,636 11, % 1130 Other Prof. Salaries & Wages ,403,003 2,500,722 2,517,534 16, % 1131 School Nurse Salaries & Wages , , ,788 (27,818) -3.3% 1132 Psychologist Salaries & Wages , , ,599 5, % 1140 Technical Salaries & Wages ,522,778 1,564,954 1,651,727 86, % 1141 Tech Support Salaries & Wages , , ,628 13, % 1142 Security Guard Salaries & Wages , , ,051 (10,980) -3.1% 1150 Clerical Salaries & Wages ,462,968 3,596,755 3,599,471 2, % 1151 Instr Aides Salaries & Wages ,868,139 4,179,061 4,297, , % 1160 Trades Salaries & Wages ,294,514 1,412,287 1,412, % 1170 Bus Driver Salaries & Wages ,783,496 2,220,443 2,205,943 (14,500) -0.7% 1175 Bus Aide Salaries & Wages , , ,327 10, % 1180 Laborer Salaries & Wages ,024 16,000 16, % 1190 Service Salaries & Wages ,370,952 2,491,287 2,487,354 (3,933) -0.2% 1520 Substitute Salaries & Wages - - 1,695,589 1,625,691 1,644,080 18, % 1620 Supplemental Salaries & Wages , , ,726 58, % 1650 National Board Teacher Supplement , % 1700 Stipends ,191 1,001,704 1,001, % 1000's Personnel Services (Wages) Total 1, , ,903,050 77,038,482 78,238,211 1,199, % 2100 FICA Benefits - - 5,486,334 5,887,377 5,984,794 97, % 2210 VRS Benefits Plan 1 & ,230,034 10,032,399 11,349,182 1,316, % 2220 VRS Benefits Hybrid ,057-19,258 19, % 2300 HMP Benefits ,395,461 15,854,764 15,980, , % 2400 Group Life Insurance , , ,087 20, % 2510 Disability Insurance , % 2600 Unemployment Insurance ,891 75,000 55,753 (19,247) -25.7% 2700 Worker's Compensation , , ,554 (25,298) -7.0% 2750 Retiree Health Care Credit , , , , % 2800 Other Benefits , , , % 2000's Fringe Benefits Total ,141,807 34,045,142 35,696,099 1,650, % 1/2000's Wages & Fringe Benefits Total 1, , ,044, ,083, ,934,310 2,850, % 3000 Purchased Services - - 4,571,233 5,129,140 5,319, , % 3810 Tuition Paid-Oth Div In-State ,906 34,632 22,000 (12,632) -36.5% 3830 Tuition Paid-Private Schools , , ,000 20, % 3000's Purchased Services Total - - 4,796,480 5,413,772 5,611, , % 4000's Internal Services Total ,200 1, % 64

72 Williamsburg - James City County Public Schools Operating Summary by State Object Object Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Continued 5001 Telecommunications , , ,000 8, % 5101 Electricity - - 2,065,444 2,440,729 2,440, % 5102 Heating Fuel , , ,000 (24,000) -6.4% 5103 Water/Sewer , , ,400 25, % 5104 Refuse Removal ,776 96,820 99,000 2, % 5200 Communications ,924 70,490 67,290 (3,200) -4.5% 5300 Insurance , , ,735 (7,658) -2.8% 5400 Leases and Rentals , , ,732 24, % 5500 Travel , , ,000 (14,450) -6.0% 5800 Miscellaneous ,495 42,900 40,900 (2,000) -4.7% 5801 Dues & Memberships , , ,900 13, % 5804 Graduation Expenditures ,822 52,000 57,000 5, % 5805 Staff Development ,465 87, ,853 32, % 5806 Testing Services , , ,235 14, % 5000's Other Charges Total - - 4,279,048 5,086,648 5,160,774 74, % 6000 Materials and Supplies - - 1,545,617 1,535,665 1,622,018 86, % 6008 Vehicle/Powered Equip Fuels ,405 1,075,000 1,075, % 6009 Vehicle/Powered Equip Supplies , , ,000 30, % 6020 Textbooks and Workbooks , , ,974 24, % 6030 Instructional Materials , ,596 1,000, , % 6040 Tech-Software/On line Content ,984 87,387 84,450 (2,937) -3.4% 6050 Non-Capitalized Tech Hardware % 6000's Materials and Supplies Total - - 3,817,489 4,360,822 4,610, , % 7000's Tuition Payments to Joint Ops - - 1,483,994 1,413,709 1,665, , % 8100 Capital Outlay Replacement ,569 96, , , % 8110 Technology-Hardware Replace ,339 35,265 43,150 7, % 8200 Capital Outlay Additions ,532 29,887 41,900 12, % 8210 Technology-Hardware Additions ,996 48,552 22,500 (26,052) -53.7% 8000's Capital/Equip. Outlay Total , , ,353 98, % GRAND TOTAL 1, , $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722, % 65

73 Five-Year Personnel Full-Time Equivalents (FTE) History - Operating Fund Object Code Description FY2014 FY2015 FY2016 FY2017 FY Salary - Administrative Salary - Superintendent Salary - Teacher Salary - Librarian Salary - Guidance Counselor Salary - Supervisor Salary - Principal Salary - Assistant Principal Salary - Other Professional Salary - School Nurse Salary - Psychologist Salary - Social Worker Salary - Therapist Salary - Technical Salary - Technical Support Salary - Security Guard Salary - Other Technical Salary - Clerical Salary - Teacher Assistant Salary - Trades Salary - Mechanic Salary - Grounds worker Salary - Bus Driver Salary - Transit Aide Salary - Custodian Grand Total 1, , , , , ,700 Five-Year FTE History Operating Fund 1, , ,600 1, , , ,500 1,400 1,300 FY14 FY15 FY16 FY17 FY18 66

74 This page intentionally left blank 67

75 FISCAL YEAR 2018 FINANCIAL SUMMARIES Cost Center Detail 68

76 Williamsburg - James City County Public Schools Operating Summary by Cost Center FY2018 Budget Cost Center Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change 000 K-12 School Board $ 2,834,692 $ 3,300,577 $ 3,394,582 $ 94, % 100 Preschool ,506,226 3,938,201 4,047, , % 200 Clara Byrd Baker Elementary ,665,407 3,771,207 3,834,905 63, % 205 DJ Montague Elementary ,371,497 3,234,686 3,318,852 84, % 210 J Blaine Blayton Elementary ,292,270 3,224,177 3,400, , % 215 James River Elementary ,535,231 3,540,915 3,543,215 2, % 220 Matoaka Elementary ,533,367 4,572,498 4,603,107 30, % 225 Matthew Whaley Elementary ,313,024 3,367,583 3,507, , % 230 Norge Elementary ,759,988 3,890,077 3,876,736 (13,341) -0.3% 235 Rawls Byrd Elementary ,150,990 3,167,235 3,407, , % 240 Stonehouse Elementary ,402,761 4,579,794 4,690, , % 300 Berkeley Middle ,313,021 5,317,180 5,494, , % 303 James Blair Middle , , , , % 305 Lois Hornsby Middle ,958,324 5,254,889 5,380, , % 310 Toano Middle ,445,649 4,730,819 4,813,055 82, % 400 Jamestown High ,463,407 7,570,448 7,655,272 84, % 405 Lafayette High ,058,477 7,419,293 7,227,623 (191,670) -2.6% 410 Warhill High ,376,174 6,468,852 6,904, , % 500 Student Services ,902,289 2,299,743 2,351,040 51, % 505 Media/Technology Services ,271,140 1,341,463 1,562, , % 510 Vocational Education , , ,635 (103,694) -21.7% 515 Gifted & Talented , , ,819 19, % 520 Special Education Services ,420,977 14,447,856 15,341, , % 525 Health/Homebound Services ,419,162 2,521,664 2,514,725 (6,939) -0.3% 530 School Performance ,620,523 2,758,748 3,106, , % 535 Executive Services , , , , % 540 Communications Services , , ,328 54, % 543 Chief of Staff , , % 545 Asst. Supt. of Elem School Leadrshp , , ,557 27, % 550 Asst. Supt. of Sec School Leadrshp , , ,516 (64,477) -15.7% 555 Human Resources ,047,253 1,179,372 1,219,903 40, % 560 Finance/Business Services , ,728 1,010,888 20, % 565 Technology Services ,067,893 5,113,818 5,162,049 48, % 570 Transportation Services ,491,069 8,069,820 8,187, , % 575 Operations ,690,782 8,474,125 8,289,680 (184,445) -2.2% 999 Fund Balance Spending , % TOTAL 1, , $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722, % 69

77 FY FTE (Full-Time Equivalents) Comparison to FY Object Description FTEs FTEs Change % Change Cost Center PreK-12 Division 1120 Instructional Salaries & Wages % % Cost Center Preschool 1120 Instructional Salaries & Wages % 1124 Supervisor Salaries & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center Clara Byrd Baker 1120 Instructional Salaries & Wages (1.00) -2.9% 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages (1.00) -12.5% (2.00) -4.0% Cost Center DJ Montague 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center J. Blaine Blayton 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % 70

78 FY FTE (Full-Time Equivalents) Comparison to FY Object Description FTEs FTEs Change % Change Cost Center James River 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center Matoaka 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center Matthew Whaley 1120 Instructional Salaries & Wages (1.50) -4.5% 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % (1.50) -3.1% Cost Center Norge 1120 Instructional Salaries & Wages (2.00) -5.3% 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % (2.00) -3.8% Cost Center Rawls Byrd 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % 71

79 FY FTE (Full-Time Equivalents) Comparison to FY Object Description FTEs FTEs Change % Change Cost Center Stonehouse 1120 Instructional Salaries & Wages (1.00) -2.3% 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % (1.00) -1.6% Cost Center Berkeley 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center James Blair 1126 Principal Salaries & Wages % % Cost Center Lois Hornsby 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center Toano 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % 72

80 FY FTE (Full-Time Equivalents) Comparison to FY Object Description FTEs FTEs Change % Change Cost Center Jamestown 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1142 Security Guard Salaries & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center Lafayette 1120 Instructional Salaries & Wages (4.00) -6.1% 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1142 Security Guard Salaries & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % (4.00) -4.6% Cost Center Warhill 1120 Instructional Salaries & Wages % 1122 Librarian Salaries & Wages % 1123 Counselor Salaries & Wages % 1126 Principal Salaries & Wages % 1127 Asst Principal Salary & Wages % 1142 Security Guard Salaries & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center Student Services 1110 Administrative Salary & Wages % 1120 Instructional Salaries & Wages % 1124 Supervisor Salaries & Wages % 1130 Other Prof. Salaries & Wages % 1132 Psychologist Salaries & Wages % 1150 Clerical Salaries & Wages % % Cost Center Media/Technology Services 1120 Instructional Salaries & Wages % 1124 Supervisor Salaries & Wages % % 73

81 FY FTE (Full-Time Equivalents) Comparison to FY Object Description FTEs FTEs Change % Change Cost Center Career & Technical Services 1120 Instructional Salaries & Wages (1.00) % (1.00) % Cost Center Gifted & Talented 1120 Instructional Salaries & Wages % % Cost Center Special Education Services 1110 Administrative Salary & Wages % 1120 Instructional Salaries & Wages % 1130 Other Prof. Salaries & Wages % 1140 Technical Salaries & Wages % 1150 Clerical Salaries & Wages % 1151 Instr Aides Salaries & Wages % % Cost Center Health/Homebound Services 1124 Supervisor Salaries & Wages % 1130 Other Prof. Salaries & Wages % 1131 School Nurse Salaries & Wages % % Cost Center School Performance 1110 Administrative Salary & Wages % 1120 Instructional Salaries & Wages % 1150 Clerical Salaries & Wages % % Cost Center Executive Services 1112 Superintendent Salaries & Wages % 1150 Clerical Salaries & Wages % % Cost Center Communications Services 1110 Administrative Salary & Wages % 1130 Other Professional Salaries & Wages % 1150 Clerical Salaries & Wages % % Cost Center Chief of Staff 1110 Administrative Salary & Wages % % Cost Center Asst. Superintendent of Elem. School Leadership 1110 Administrative Salary & Wages % 1120 Instructional Salaries & Wages % 1140 Technical Salaries & Wages % 1150 Clerical Salaries & Wages % % 74

82 FY FTE (Full-Time Equivalents) Comparison to FY Object Description FTEs FTEs Change % Change Cost Center Asst. Superintendent of Secondary School Leadership 1110 Administrative Salary & Wages % 1150 Clerical Salaries & Wages % % Cost Center Human Resources 1110 Administrative Salary & Wages % 1130 Other Professional Salaries & Wages % 1140 Technical Salaries & Wages % 1150 Clerical Salaries & Wages % % Cost Center Finance/Business Services 1110 Administrative Salary & Wages % 1140 Technical Salaries & Wages % 1150 Clerical Salaries & Wages % % Cost Center Technology Services 1110 Administrative Salary & Wages % 1120 Instructional Salaries & Wages % 1140 Technical Salaries & Wages % 1141 Tech Support Salaries & Wages % 1150 Clerical Salaries & Wages % % Cost Center Transportation 1110 Administrative Salary & Wages % 1140 Technical Salaries & Wages % 1150 Clerical Salaries & Wages % 1160 Trades Salaries & Wages % 1170 Bus Driver Salaries & Wages % 1175 Bus Aide Salaries & Wages % % Cost Center Operations 1110 Administrative Salary & Wages % 1140 Technical Salaries & Wages % 1150 Clerical Salaries & Wages % 1160 Trades Salaries & Wages % 1190 Service Salaries & Wages % % GRAND TOTAL 1, , % 75

83 Fiscal Year 2018 COST CENTERS No. Cost Center CC Manager 000 Pre-K through 12 School Divison Christina Berta 100 Pre-School Renee Dino 200 Clara Byrd Baker Elementary Michael Hurley 205 DJ Montague Elementary Cathy Vazquez 210 J Blaine Blayton Elementary Amy Stamm 215 James River Elementary Mike Stutt 220 Matoaka Elementary Andrew Jacobs 225 Matthew Whaley Elementary Robin Ford 230 Norge Elementary Veronda Matthews 235 Rawls Byrd Elementary Karen Swann 240 Stonehouse Elementary Melissa White 300 Berkeley Middle School Amour Mickel 305 Lois Hornsby Middle School Jessica Ellison 310 Toano Middle School Tracey Jones 400 Jamestown High School Cathy Worley 405 Lafayette High School Kimberly Nunnally 410 Warhill High School Mark Hudson 500 Student Services Stephanie Bourgeois 505 Media Technology Services Pattie Bowen 510 Career Readiness Valerie DiPaola 515 Gifted and Talented Allison Sheppard 520 Special Education Services Stacia Barreau 525 Health/Homebound Services Janice Fowler 530 School Performance Valerie DiPaola 535 Superintendent's Office Olwen Herron 540 Communication Services Betsy Overkamp-Smith 543 Chief of Staff Corey Murphy 545 Asst. Supt. For Elem School Leadership Scott Thorpe 550 Asst. Supt. For Sec School Leadership Jeff Carroll 555 Human Resources Tim Baker 560 Finance Christina Berta 565 Technology Brian Landers 570 Transportation Christina Simpson 575 Operations Marcellus Snipes 580 Construction Marcellus Snipes 585 Child Nutrition Services Jane Haley 590 Merrimac Juv. Detention Center John Whalen 595 Eastern State Hospital John Whalen 76

84 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center PreK-12 Division 1120 Instructional Salaries & Wages $ 56,063 $ 100,000 $ 121,004 $ 21, % 1520 Substitute Salaries & Wages , ,335 1,143, , % 1620 Supplemental Salaries & Wages , , ,680 (23,320) -16.7% 1700 Stipends ,191 1,001,704 1,001, % 2100 FICA Benefits , , ,088 16, % 2210 VRS Benefits ,660 19,747 5, % 2300 HMP Benefits ,731 77,492 30,450 (47,042) -60.7% 2400 Group Life Insurance ,310 1, % 2600 Unemployment Insurance ,891 75,000 55,753 (19,247) -25.7% 2700 Worker's Compensation , , ,554 (25,298) -7.0% 2750 Retiree Health Care Credit ,110 1, % 2800 Other Benefits , , , % 3000 Purchased Services - - 2, % 5300 Insurance , , ,735 (7,658) -2.8% 5800 Miscellaneous - - (30) % $ 2,834,692 $ 3,300,577 $ 3,394,582 $ 94, % 77

85 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Preschool 1120 Instructional Salaries & Wages ,656,695 1,877,794 1,919,846 42, % 1124 Supervisor Salaries & Wages ,151 89,473 90,815 1, % 1150 Clerical Salaries & Wages ,151 74,504 76,615 2, % 1151 Instr Aides Salaries & Wages , , ,903 3, % 1520 Substitute Salaries & Wages ,050 - (1,050) % 1620 Supplemental Salaries & Wages ,200 3, % 1650 National Board Teacher Bonus - - 7, % 2100 FICA Benefits , , ,636 3, % 2210 VRS Benefits Plan 1 & , , ,557 51, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,101 1, % 2400 Group Life Insurance ,522 34,395 35, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,389 29,143 32,902 3, % 2800 Other Benefits - - 5, % 3000 Purchased Services - - 2,151 2,340 2,012 (328) -14.0% 5200 Communications % 5400 Leases and Rentals - - 2,705 2,705 2, % 5500 Travel - - 4,305 4,400 4, % 5800 Miscellaneous (400) % 5801 Dues & Memberships (135) -37.0% 5805 Staff Development ,000 - (6,000) % 5806 Testing Services - - 3,873 3,000 - (3,000) % 6000 Materials and Supplies - - 9,339 7,500 11,200 3, % 6020 Textbooks and Workbooks ,850 2, % 6030 Instructional Materials ,160 24,468 24,000 (468) -1.9% 6040 Tech-Software/On line Content - - 1,424 3,614 2,800 (814) -22.5% % 8100 Capital Outlay Replacement - - 1, (600) % 8110 Technology-Hardware Replacement % 8200 Capital Outlay Additions - - 7,725-2,100 2, % $ 3,506,226 $ 3,938,201 $ 4,047,714 $ 109, % 78

86 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Clara Byrd Baker 1120 Instructional Salaries & Wages ,901,869 1,927,254 1,971,919 44, % 1122 Librarian Salaries & Wages ,596 60,613 62,128 1, % 1123 Counselor Salaries & Wages ,738 79,760 80, % 1126 Principal Salaries & Wages ,055 93,436 72,573 (20,863) -22.3% 1127 Asst Principal Salary & Wages ,287 58,146 59, % 1150 Clerical Salaries & Wages , , ,038 1, % 1151 Instr Aides Salaries & Wages , , ,949 6, % 1520 Substitute Salaries & Wages - - 1,805 7,225 - (7,225) % 1620 Supplemental Salaries & Wages - - 2, % 2100 FICA Benefits , , ,546 3, % 2210 VRS Benefits Plan 1 & , , ,602 38, % 2210 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,236 (25,654) -5.2% 2400 Group Life Insurance ,952 32,617 33, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,608 27,638 31,281 3, % 3000 Purchased Services - - 5,741 4,701 4, % 5101 Electricity ,005 83,000 88,000 5, % 5102 Heating Fuel - - 3,001 3,500 3, % 5103 Water/Sewer Services ,463 15,600 20,000 4, % 5200 Communications ,590 1, % 5400 Leases and Rentals ,234 9,240 11,393 2, % 5500 Travel % 5801 Dues & Memberships % 5805 Staff Development - - 1, % 6000 Materials and Supplies ,759 21,848 24,422 2, % 6020 Textbooks and Workbooks % 6030 Instructional Materials ,366 28,013 28, % $ 3,665,407 $ 3,771,207 $ 3,834,905 $ 63, % 79

87 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center DJ Montague 1120 Instructional Salaries & Wages ,700,629 1,597,340 1,643,761 46, % 1122 Librarian Salaries & Wages ,700 73,687 74,741 1, % 1123 Counselor Salaries & Wages ,342 49,492 49, % 1126 Principal Salaries & Wages ,295 91,649 93,024 1, % 1127 Asst Principal Salary & Wages ,691 59,571 60, % 1150 Clerical Salaries & Wages ,197 91,586 93,015 1, % 1151 Instr Aides Salaries & Wages , , ,670 1, % 1520 Substitute Salaries & Wages - - 5,341 5,500 - (5,500) % 1620 Supplemental Salaries & Wages - - 2, % 1650 National Board Teacher Bonus - - 5, % 2100 FICA Benefits , , ,914 4, % 2210 VRS Benefits Plan 1 & , , ,815 46, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,488 (30,400) -6.2% 2400 Group Life Insurance ,754 27,303 28, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,870 23,135 26,516 3, % 2800 Other Benefits - - 5, % 3000 Purchased Services , % 5101 Electricity ,063 65,000 68,000 3, % 5102 Heating Fuel - - 1,605 2,200 2, % 5103 Water/Sewer Services - - 7,991 13,000 13, % 5200 Communications % 5400 Leases and Rentals ,990 11,000 11, % 5801 Dues & Memberships % 5805 Staff Development % 6000 Materials and Supplies ,646 17,433 19,500 2, % 6030 Instructional Materials ,772 24,771 26,275 1, % 8100 Capital Outlay Replacement ,089 4, % $ 3,371,497 $ 3,234,686 $ 3,318,852 $ 84, % 80

88 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center J Blaine Blayton 1120 Instructional Salaries & Wages ,654,766 1,591,075 1,668,116 77, % 1122 Librarian Salaries & Wages ,260 62,122 63,676 1, % 1123 Counselor Salaries & Wages ,929 43,489 44, % 1126 Principal Salaries & Wages ,950 81,149 82,366 1, % 1127 Asst Principal Salary & Wages ,246 73,330 74,429 1, % 1150 Clerical Salaries & Wages ,220 91,828 93,295 1, % 1151 Instr Aides Salaries & Wages , , ,837 (1,138) -1.0% 1520 Substitute Salaries & Wages - - 4,366 3,750 - (3,750) % 1620 Supplemental Salaries & Wages - - 4,100-2,924 2, % 1650 National Board Teacher Bonus , % 2100 FICA Benefits , , ,960 7, % 2210 VRS Benefits Plan 1 & , , ,912 50, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,797 27, % 2400 Group Life Insurance ,996 26,939 28,249 1, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,054 22,826 26,523 3, % 2800 Other Benefits - - 1, % 3000 Purchased Services - - 7, % 5101 Electricity , , , % 5102 Heating Fuel - - 1,348 2,000 2, % 5103 Water/Sewer Services ,262 22,000 22, % 5200 Communications % 5400 Leases and Rentals ,249 15,249 14,500 (749) -4.9% 5500 Travel % 5801 Dues & Memberships % 5805 Staff Development - - 2,179-1,500 1, % 6000 Materials and Supplies ,924 11,950 13,000 1, % 6020 Textbooks and Workbooks ,250 3,200 (50) -1.5% 6030 Instructional Materials ,365 28,756 30,420 1, % 8100 Capital Outlay Replacement ,500 1, % $ 3,292,270 $ 3,224,177 $ 3,400,637 $ 176, % 81

89 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center James River 1120 Instructional Salaries & Wages ,777,152 1,688,855 1,738,246 49, % 1122 Librarian Salaries & Wages ,492 61,629 48,517 (13,112) -21.3% 1123 Counselor Salaries & Wages ,317 87,164 50,992 (36,172) -41.5% 1126 Principal Salaries & Wages ,000 83,230 84,478 1, % 1127 Asst Principal Salary & Wages ,298 82,517 65,975 (16,542) -20.0% 1150 Clerical Salaries & Wages , , ,393 1, % 1151 Instr Aides Salaries & Wages , , ,098 (2,775) -1.9% 1520 Substitute Salaries & Wages - - 3,851 7,000 - (7,000) % 1650 National Board Teacher Bonus - - 5, % 2100 FICA Benefits , , ,788 (536) -0.3% 2210 VRS Benefits Plan 1 & , , ,614 37, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,649 (14,606) -3.1% 2400 Group Life Insurance ,605 29,567 29, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,914 25,054 27,782 2, % 2800 Other Benefits - - (255) % 3000 Purchased Services ,429 13,260 7,000 (6,260) -47.2% 5101 Electricity , , , % 5102 Heating Fuel - - 5,375 9,500 9, % 5103 Water/Sewer Services - - 3,575 14,300 7,800 (6,500) -45.5% 5200 Communications % 5400 Leases and Rentals ,200 9,960 5, % 5500 Travel - - 7,946 6,500 7,500 1, % 5801 Dues & Memberships ,730 11,600 12, % 5805 Staff Development - - 3,715 2,709 2, % 6000 Materials and Supplies ,908 26,732 29,732 3, % 6020 Textbooks and Workbooks - - 2,854 1,500 1, % 6030 Instructional Materials ,106 23,500 22,600 (900) -3.8% 6040 Tech-Software/On line Content ,012 2, % 8100 Capital Outlay Replacement ,075 4,000 7,131 3, % $ 3,535,231 $ 3,540,915 $ 3,543,215 $ 2, % 82

90 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Matoaka 1120 Instructional Salaries & Wages ,351,107 2,360,547 2,315,307 (45,240) -1.9% 1122 Librarian Salaries & Wages ,890 50,061 50, % 1123 Counselor Salaries & Wages ,858 70,726 74,532 3, % 1126 Principal Salaries & Wages , , ,652 1, % 1127 Asst Principal Salary & Wages ,679 59,559 60, % 1150 Clerical Salaries & Wages , , ,931 1, % 1151 Instr Aides Salaries & Wages , , ,955 6, % 1520 Substitute Salaries & Wages - - 4,444 7,150 - (7,150) % 1620 Supplemental Salaries & Wages - - 3,065 1,000 11,000 10, % 1650 National Board Teacher Bonus - - 7, % 2100 FICA Benefits , , ,013 (1,727) -0.8% 2210 VRS Benefits Plan 1 & , , ,026 46, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,894 10, % 2400 Group Life Insurance ,267 38,697 38,531 (166) -0.4% 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,184 32,790 36,178 3, % 2800 Other Benefits - - 7, % 3000 Purchased Services ,500 2,300 (1,200) -34.3% 5101 Electricity , , ,000 1, % 5102 Heating Fuel ,851 19,000 19, % 5103 Water/Sewer Services - - 6,703 6,000 7,000 1, % 5200 Communications ,400 1,500 (900) -37.5% 5400 Leases and Rentals ,203 14,500 14, % 5801 Dues & Memberships % 5805 Staff Development - - 1,606 2,500 3, % 6000 Materials and Supplies ,779 27,000 26,500 (500) -1.9% 6020 Textbooks and Workbooks - - 7,869 12,000 9,000 (3,000) -25.0% 6030 Instructional Materials ,905 27,000 29,000 2, % 6040 Tech-Software/On line Content , % $ 4,533,367 $ 4,572,498 $ 4,603,107 $ 30, % 83

91 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Matthew Whaley 1120 Instructional Salaries & Wages ,720,377 1,751,482 1,755,423 3, % 1122 Librarian Salaries & Wages ,535 52,776 53, % 1123 Counselor Salaries & Wages ,773 57,692 59,135 1, % 1126 Principal Salaries & Wages ,317 74,417 75,533 1, % 1127 Asst Principal Salary & Wages ,936 71,050 72,381 1, % 1150 Clerical Salaries & Wages , , ,224 1, % 1151 Instr Aides Salaries & Wages , , ,465 1, % 1520 Substitute Salaries & Wages - - 7,874 3,400 - (3,400) % 1620 Supplemental Salaries & Wages ,000 5, % 1650 National Board Teacher Bonus - - 2, % 2100 FICA Benefits , , ,324 1, % 2210 VRS Benefits Plan 1 & , , ,892 42, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,774 56, % 2400 Group Life Insurance ,981 29,464 29, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,974 24,966 28,028 3, % 2800 Other Benefits - - 5, % 3000 Purchased Services , ,550 3, % 4000 Internal Services ,200 1, % 5101 Electricity ,474 72,000 97,000 25, % 5102 Heating Fuel ,121 24,500 24, % 5103 Water/Sewer Services - - 6,092 9,700 9, % 5200 Communications (300) -54.5% 5400 Leases and Rentals - - 8,972 10,000 6,000 (4,000) -40.0% 5500 Travel % 5801 Dues & Memberships - - 2, ,600 1, % 5805 Staff Development ,500 - (1,500) % 6000 Materials and Supplies ,915 20,750 20,500 (250) -1.2% 6030 Instructional Materials ,187 21,001 19,233 (1,768) -8.4% 6040 Tech-Software/On line Content ,000 4,000 3, % 8100 Capital Outlay Replacement ,000 4,500 1, % 8200 Capital Outlay Additions ,727 1,800 3,800 2, % $ 3,313,024 $ 3,367,583 $ 3,507,432 $ 139, % 84

92 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Norge 1120 Instructional Salaries & Wages ,924,032 1,976,628 1,951,152 (25,476) -1.3% 1122 Librarian Salaries & Wages ,776 48,517 49, % 1123 Counselor Salaries & Wages ,133 44,033 44, % 1126 Principal Salaries & Wages ,904 72,065 73,146 1, % 1127 Asst Principal Salary & Wages ,467 66,990 67,995 1, % 1150 Clerical Salaries & Wages , , ,474 2, % 1151 Instr Aides Salaries & Wages , , ,508 2, % 1520 Substitute Salaries & Wages - - 4,554 7,450 - (7,450) % 1620 Supplemental Salaries & Wages - - 2, % 1650 National Board Teacher Bonus - - 5, % 2100 FICA Benefits , , ,879 (669) -0.4% 2210 VRS Benefits Plan 1 & , , ,074 41, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,333 (35,135) -6.0% 2400 Group Life Insurance ,520 32,533 32,516 (17) -0.1% 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,404 27,566 30,529 2, % 2800 Other Benefits , % 3000 Purchased Services - - 6,241 3,797 3,423 (374) -9.8% 5101 Electricity , , ,000 1, % 5102 Heating Fuel - - 5,612 10,762 10, % 5103 Water/Sewer Services ,718 16,500 16, % 5200 Communications , (800) -53.3% 5400 Leases and Rentals - - 4,508 6,000 5,410 (590) -9.8% 5500 Travel % 5801 Dues & Memberships (51) -16.9% 5805 Staff Development ,000 1, % 6000 Materials and Supplies ,157 27,813 29,600 1, % 6020 Textbooks and Workbooks ,600 8,000 (600) -7.0% 6030 Instructional Materials ,404 22,679 25,500 2, % 8100 Capital Outlay Replacement - - 9,421 3,825 4, % $ 3,759,988 $ 3,890,077 $ 3,876,736 $ (13,341) -0.3% 85

93 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Rawls Byrd 1120 Instructional Salaries & Wages ,681,543 1,696,048 1,764,582 68, % 1122 Librarian Salaries & Wages ,296 50,992 52,266 1, % 1123 Counselor Salaries & Wages ,086 54,912 56,285 1, % 1126 Principal Salaries & Wages ,627 79,806 81,003 1, % 1127 Asst Principal Salary & Wages ,796 56,728 57, % 1150 Clerical Salaries & Wages , ,416 98,672 (13,744) -12.2% 1151 Instr Aides Salaries & Wages , , ,237 19, % 1520 Substitute Salaries & Wages - - 2,485 5,000 - (5,000) % 1620 Supplemental Salaries & Wages % 1650 National Board Teacher Bonus - - 5, % 2100 FICA Benefits , , ,313 7, % 2210 VRS Benefits Plan 1 & , , ,599 51, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,532 93, % 2400 Group Life Insurance ,983 28,240 29,506 1, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,230 23,930 27,706 3, % 2800 Other Benefits , % 3000 Purchased Services - - 7, % 5101 Electricity ,363 80,000 84,000 4, % 5102 Heating Fuel ,741 14,500 14, % 5103 Water/Sewer Services - - 6,926 7,700 7, % 5200 Communications (200) -40.0% 5400 Leases and Rentals ,731 12,087 13,315 1, % 5801 Dues & Memberships % 5805 Staff Development - - 1, ,344 2, % 6000 Materials and Supplies ,800 24,200 20,500 (3,700) -15.3% 6030 Instructional Materials ,464 18,500 20,700 2, % 8100 Capital Outlay Replacement - - 1, % 8200 Capital Outlay Additions ,087 8,000 5, % 8210 Technology-Hardware Additions ,300 - (3,300) % $ 3,150,990 $ 3,167,235 $ 3,407,139 $ 239, % 86

94 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Stonehouse 1120 Instructional Salaries & Wages ,299,628 2,410,864 2,449,286 38, % 1122 Librarian Salaries & Wages ,659 47,090 47, % 1123 Counselor Salaries & Wages ,605 68,711 68,402 (309) -0.4% 1126 Principal Salaries & Wages ,904 72,065 73,146 1, % 1127 Asst Principal Salary & Wages ,215 63,148 58,362 (4,786) -7.6% 1150 Clerical Salaries & Wages , , ,817 (1,196) -1.1% 1151 Instr Aides Salaries & Wages , , ,431 4, % 1520 Substitute Salaries & Wages - - 8,018 7,500 - (7,500) % 1620 Supplemental Salaries & Wages - - 5,102 5,500 - (5,500) % 1650 National Board Teacher Bonus - - 7, % 2100 FICA Benefits , , ,571 3, % 2210 VRS Benefits Plan 1 & , , ,880 58, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , , % 2400 Group Life Insurance ,251 38,750 39, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,618 32,834 37,072 4, % 2800 Other Benefits - - 1, % 3000 Purchased Services , % 5101 Electricity , , ,000 5, % 5102 Heating Fuel ,947 30,000 30, % 5103 Water/Sewer Services - - 8,287 10,100 10, % 5200 Communications % 5400 Leases and Rentals - - 7,935 9,000 15,900 6, % 5500 Travel - - 1,425 1,700 2, % 5800 Miscellaneous - - 3, % 5801 Dues & Memberships (500) % 5805 Staff Development ,000 1, % 6000 Materials and Supplies ,174 22,900 31,500 8, % 6020 Textbooks and Workbooks - - 6,042 2,500 2, % 6030 Instructional Materials ,365 38,186 40,561 2, % 8100 Capital Outlay Replacement ,000 2, % 8210 Technology-Hardware Additions ,555 8,900 2,000 (6,900) -77.5% $ 4,402,761 $ 4,579,794 $ 4,690,298 $ 110, % 87

95 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Berkeley 1120 Instructional Salaries & Wages ,877,310 2,887,476 2,956,536 69, % 1122 Librarian Salaries & Wages ,984 77,344 48,517 (28,827) -37.3% 1123 Counselor Salaries & Wages , , ,724 3, % 1126 Principal Salaries & Wages ,500 79,170 80,358 1, % 1127 Asst Principal Salary & Wages , , ,083 7, % 1150 Clerical Salaries & Wages , , , % 1151 Instr Aides Salaries & Wages ,340 31,990 44,898 12, % 1520 Substitute Salaries & Wages - - 7,475 10,831 - (10,831) % 1620 Supplemental Salaries & Wages - - 2, % 1650 National Board Teacher Bonus - - 7, % 2100 FICA Benefits , , ,988 4, % 2210 VRS Benefits Plan 1 & , , ,272 69, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,491 42, % 2400 Group Life Insurance ,905 45,671 46, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,165 38,698 43,730 5, % 2800 Other Benefits - - 4, % 3000 Purchased Services ,627 2,597 - (2,597) % 5101 Electricity , , , % 5102 Heating Fuel ,478 22,000 22, % 5103 Water/Sewer Services ,885 11,700 15,000 3, % 5200 Communications - - 2,477 3,500 2,500 (1,000) -28.6% 5400 Leases and Rentals ,932 16,000 17,115 1, % 5500 Travel ,000 2, % 5800 Miscellaneous , (250) -25.0% 5801 Dues & Memberships - - 1,761 1,000 1, % 5805 Staff Development ,000 - (1,000) % 6000 Materials and Supplies ,482 29,150 29,000 (150) -0.5% 6020 Textbooks and Workbooks ,165 16,524 16, % 6030 Instructional Materials ,946 52,925 52, % 6040 Tech-Software/On line Content - - 6,201 7,000 6,000 (1,000) -14.3% $ 5,313,021 $ 5,317,180 $ 5,494,966 $ 177, % 88

96 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center James Blair 1126 Principal Salaries & Wages ,854 94, % 2100 FICA Benefits ,256 7, % 2210 VRS Benefits Plan 1 & ,480 15, % 2300 HMP Benefits ,000 15, % 2400 Group Life Insurance ,243 1, % 2750 Retiree Health Care Credit ,167 1, % 5101 Electricity ,396 85,000 85, % 5102 Heating Fuel - - 7,016 12,000 8,000 (4,000) -33.3% 5103 Water/Sewer Services - - 6,337 8,400 6,400 (2,000) -23.8% $ 101,749 $ 105,400 $ 234,400 $ 129, % 89

97 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Lois Hornsby 1120 Instructional Salaries & Wages ,790,127 2,986,650 3,039,842 53, % 1122 Librarian Salaries & Wages ,659 47,090 47, % 1123 Counselor Salaries & Wages , , ,887 1, % 1126 Principal Salaries & Wages ,234 89,783 91,089 1, % 1127 Asst Principal Salary & Wages ,693 70,738 71,799 1, % 1150 Clerical Salaries & Wages , , ,728 (3,161) -2.0% 1151 Instr Aides Salaries & Wages ,336 33,637 30,052 (3,585) -10.7% 1520 Substitute Salaries & Wages - - 7,478 7,600 - (7,600) % 1620 Supplemental Salaries & Wages - - 2,583 3,500 3, % 1650 National Board Teacher Bonus - - 2, % 2100 FICA Benefits , , ,800 4, % 2210 VRS Benefits Plan 1 & , , ,839 69, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,899 (19,557) -3.3% 2400 Group Life Insurance ,928 42,182 46,546 4, % 2510 Disability Insurance Hybrid - - 1, % 2750 Retiree Health Care Credit ,528 38,667 43,704 5, % 2800 Other Benefits , % 3000 Purchased Services ,107 12,000 6,500 (5,500) -45.8% 5101 Electricity , , ,000 4, % 5102 Heating Fuel - - 2,878 3,200 3, % 5103 Water/Sewer Services* % 5200 Communications - - 2,108 3,500 3,000 (500) -14.3% 5400 Leases and Rentals ,972 17,000 23,000 6, % 5500 Travel % 5801 Dues & Memberships - - 4,207 2,500 5,000 2, % 5805 Staff Development - - 3,467 3,000 2,000 (1,000) -33.3% 6000 Materials and Supplies ,993 43,300 42,600 (700) -1.6% 6020 Textbooks and Workbooks ,500 - (2,500) % 6030 Instructional Materials ,533 39,428 57,981 18, % 6040 Tech-Software/On line Content - - 5,178 11,673 7,000 (4,673) -40.0% 8100 Capital Outlay Replacement ,000 5,000 3, % $ 4,958,324 $ 5,254,889 $ 5,380,127 $ 125, % *Budgeted under Blayton's cost center as there is only one meter for both schools. 90

98 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Toano 1120 Instructional Salaries & Wages ,434,700 2,630,307 2,621,345 (8,962) -0.3% 1122 Librarian Salaries & Wages ,766 60,607 62,122 1, % 1123 Counselor Salaries & Wages , , ,425 1, % 1126 Principal Salaries & Wages ,617 79,796 80,993 1, % 1127 Asst Principal Salary & Wages ,762 66,748 65,975 (773) -1.2% 1150 Clerical Salaries & Wages , , , % 1151 Instr Aides Salaries & Wages ,335 31,357 31, % 1520 Substitute Salaries & Wages - - 4,972 4,850 - (4,850) % 1620 Supplemental Salaries & Wages - - 3,906 2,000 - (2,000) % 1650 National Board Teacher Bonus - - 5, % 2100 FICA Benefits , , , % 2210 VRS Benefits Plan 1 & , , ,977 53, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,366 7, % 2400 Group Life Insurance ,572 40,665 40, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,904 34,457 38,363 3, % 2800 Other Benefits , % 3000 Purchased Services ,853 7,000 7, % 5101 Electricity , , , % 5102 Heating Fuel - - 5,074 10,000 10, % 5103 Water/Sewer Services ,574 20,500 26,000 5, % 5200 Communications - - 2,906 2,500 3, % 5400 Leases and Rentals ,227 13,000 14,000 1, % 5805 Staff Development % 6000 Materials and Supplies ,987 23,750 18,250 (5,500) -23.2% 6020 Textbooks and Workbooks % 6030 Instructional Materials ,653 68,482 89,200 20, % 8100 Capital Outlay Replacement - - 2,442-3,701 3, % 8210 Technology Hardware Additions ,000 3,500 1, % $ 4,445,649 $ 4,730,819 $ 4,813,055 $ 82, % 91

99 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Jamestown 1120 Instructional Salaries & Wages ,632,156 3,703,932 3,800,897 96, % 1122 Librarian Salaries & Wages , , ,508 2, % 1123 Counselor Salaries & Wages , , ,536 2, % 1126 Principal Salaries & Wages , , ,336 1, % 1127 Asst Principal Salary & Wages , , ,109 2, % 1142 Security Guard Salaries & Wages , , ,932 1, % 1150 Clerical Salaries & Wages , , ,871 7, % 1151 Instr Aides Salaries & Wages ,975 24,384 24,235 (149) -0.6% 1520 Substitute Salaries & Wages ,416 15,000 - (15,000) % 1620 Supplemental Salaries & Wages ,000 - (1,000) % 1650 National Board Teacher Bonus , % 2100 FICA Benefits , , ,508 8, % 2210 VRS Benefits Plan 1 & , , , , % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits - - 1,028,855 1,044, ,597 (164,653) -15.8% 2400 Group Life Insurance ,623 61,732 63,463 1, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,379 51,458 59,587 8, % 2800 Other Benefits - - 9, % 3000 Purchased Services ,453 54,800 54, % 5101 Electricity , , , % 5102 Heating Fuel ,067 20,000 20, % 5103 Water/Sewer Services ,776 17,000 22,000 5, % 5200 Communications ,309 9,500 9, % 5400 Leases and Rentals ,346 20,000 20, % 5500 Travel ,129 11,000 13,200 2, % 5800 Miscellaneous - - 6,414 3,000 3, % 5801 Dues & Memberships ,000 2,000 1, % 5804 Graduation Expenditures ,000 3, % 5805 Staff Development ,000 9, % 6000 Materials and Supplies ,809 43,950 43, % 6020 Textbooks and Workbooks - - 7,571 18,800 18,600 (200) -1.1% 6030 Instructional Materials , , ,538 12, % 6040 Tech-Software/On line Content - - 6,285 6,000 6, % 8100 Capital Outlay Replacement ,000 3, % $ 7,463,407 $ 7,570,448 $ 7,655,272 $ 84, % 92

100 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Lafayette 1120 Instructional Salaries & Wages ,555,190 3,746,295 3,539,723 (206,572) -5.5% 1122 Librarian Salaries & Wages , , ,346 1, % 1123 Counselor Salaries & Wages , , ,736 3, % 1126 Principal Salaries & Wages , , ,752 1, % 1127 Asst Principal Salary & Wages , , ,140 2, % 1142 Security Guard Salaries & Wages , , ,201 1, % 1150 Clerical Salaries & Wages , , ,408 (4,481) -1.5% 1151 Instr Aides Salaries & Wages ,062 20,854 21,887 1, % 1520 Substitute Salaries & Wages - - 9,425 11,000 - (11,000) % 1620 Supplemental Salaries & Wages - - 2, % 1650 National Board Teacher Bonus , % 2100 FICA Benefits , , ,180 (16,103) -4.4% 2210 VRS Benefits Plan 1 & , , ,971 56, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,631 (13,941) -1.5% 2400 Group Life Insurance ,725 62,063 59,638 (2,425) -3.9% 2510 Disability Insurance Hybrid - - 1, % 2750 Retiree Health Care Credit ,493 51,823 55,996 4, % 2800 Other Benefits , % 3000 Purchased Services ,472 49,750 44,000 (5,750) -11.6% 5101 Electricity , , , % 5102 Heating Fuel ,811 40,000 40, % 5103 Water/Sewer Services ,805 17,700 17, % 5200 Communications - - 9,490 9,500 10, % 5400 Leases and Rentals ,583 17,000 18,500 1, % 5500 Travel - - 4,144 4,200 4,100 (100) -2.4% 5800 Miscellaneous - - 2,098 4,000 4, % 5801 Dues & Memberships (100) -20.0% 5805 Staff Development ,000 3, % 6000 Materials and Supplies ,295 37,200 45,800 8, % 6020 Textbooks and Workbooks ,552 20,000 18,500 (1,500) -7.5% 6030 Instructional Materials , ,653 92,014 (13,639) -12.9% 8210 Technology-Hardware Additions ,365 16,000 15,000 (1,000) -6.3% $ 7,058,477 $ 7,419,293 $ 7,227,623 $ (191,670) -2.6% 93

101 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Warhill 1120 Instructional Salaries & Wages ,110,869 3,124,407 3,307, , % 1122 Librarian Salaries & Wages , , ,381 1, % 1123 Counselor Salaries & Wages , , ,121 2, % 1126 Principal Salaries & Wages , , ,916 1, % 1127 Asst Principal Salary & Wages , , ,873 13, % 1142 Security Guard Salaries & Wages , , ,918 1, % 1150 Clerical Salaries & Wages , , ,761 (911) -0.3% 1151 Instr Aides Salaries & Wages ,049 26,689 27, % 1520 Substitute Salaries & Wages ,601 9,500 - (9,500) % 1620 Supplemental Salaries & Wages - - 1,622 5,500 5, % 1650 National Board Teacher Bonus , % 2100 FICA Benefits , , ,187 15, % 2210 VRS Benefits Plan 1 & , , , , % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,327 68, % 2400 Group Life Insurance ,945 53,671 56,902 3, % 2510 Disability Insurance Hybrid - - 2, % 2750 Retiree Health Care Credit ,651 44,679 53,427 8, % 2800 Other Benefits - - (2,330) % 3000 Purchased Services ,268 35,000 35, % 5101 Electricity , , , % 5102 Heating Fuel - - 8,247 12,994 13, % 5103 Water/Sewer Services ,738 23,800 23, % 5200 Communications - - 8,992 9,000 9, % 5400 Leases and Rentals ,958 35,000 34,000 (1,000) -2.9% 5500 Travel ,480 10,000 10, % 5800 Miscellaneous - - 1,961 4,500 4,400 (100) -2.2% 5801 Dues & Memberships ,700 1, % 5805 Staff Development - - 2,175 8,775 8, % 6000 Materials and Supplies ,194 28,200 27,200 (1,000) -3.5% 6020 Textbooks and Workbooks ,658 11,000 11, % 6030 Instructional Materials , , ,424 34, % 6040 Tech-Software/On line Content - - 3,352 2,788 2, % 8100 Capital Outlay Replacement - - 3,594 4,000 4, % 8110 Technology-Hardware Replacement - - 4,134 4,000 4, % 8200 Capital Outlay Additions ,062 3,500 3, % 8210 Technology-Hardware Additions ,000 2, % $ 6,376,174 $ 6,468,852 $ 6,904,025 $ 435, % 94

102 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Student Services 1110 Administrative Salary & Wages , , ,118 1, % 1120 Instructional Salaries & Wages , , ,076 (6,633) -2.3% 1124 Supervisor Salaries & Wages ,875 78,028 79,199 1, % 1130 Other Prof. Salaries & Wages , , ,069 16, % 1132 Psychologist Salaries & Wages , , ,599 5, % 1142 Security Guard Salaries & Wages - - 6,604 15,000 - (15,000) % 1150 Clerical Salaries & Wages ,666 77, ,273 38, % 1520 Substitute Salaries & Wages - - 2,820 1,000 - (1,000) % 1620 Supplemental Salaries & Wages ,631 17,280 20,500 3, % 2100 FICA Benefits , , ,972 3, % 2210 VRS Benefits Plan 1 & , , ,796 35, % 2300 HMP Benefits , , ,992 (49,532) -16.6% 2400 Group Life Insurance ,986 18,296 19, % 2750 Retiree Health Care Credit ,458 15,503 18,072 2, % 3000 Purchased Services ,373 96,070 98,695 2, % 5400 Leases and Rentals - - 2,749 3,000 3, % 5500 Travel - - 8,210 16,300 20,300 4, % 5800 Miscellaneous - - (2,117) - 2,500 2, % 5801 Dues & Memberships % 5804 Graduation Expenditures ,420 49,000 54,000 5, % 5805 Staff Development ,232 7,000 12,000 5, % 6000 Materials and Supplies ,898 9,700 9,650 (50) -0.5% 6030 Instructional Materials ,137 15,700 12,500 (3,200) -20.4% 8110 Technology-Hardware Replacement - - 5,619 4,000 8,500 4, % 8210 Technology-Hardware Additions ,832 - (6,832) % $ 1,902,289 $ 2,299,743 $ 2,351,040 $ 51, % 95

103 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Media/Technology Services 1120 Instructional Salaries & Wages , , ,681 4, % 1124 Supervisor Salaries & Wages ,206 79,379 80,530 1, % 1520 Substitute Salaries & Wages - - 4,345 8,000 - (8,000) % 1620 Supplemental Salaries & Wages , ,600 89, % 1650 National Board Teacher Bonus - - 2, % 2100 FICA Benefits ,906 53,319 68,377 15, % 2210 VRS Benefits Plan 1 & , , ,128 13, % 2220 VRS Benefits Hybrid - - 7, % 2300 HMP Benefits , , ,780 1, % 2400 Group Life Insurance - - 8,024 9,649 9, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit - - 7,147 8,176 9, % 2800 Other Benefits - - 8, % 3000 Purchased Services , , ,480 67, % 5500 Travel - - 3,803 12,500 11,500 (1,000) -8.0% 5801 Dues & Memberships % 5805 Staff Development - - 2,844 5,110 10,125 5, % 6000 Materials and Supplies ,810 1,900 9,900 8, % 6020 Textbooks and Workbooks ,575 60,000 90,900 30, % 6040 Tech-Software/On line Content ,453 19,000 19, % 8210 Technology-Hardware Additions ,000 - (8,000) % $ 1,271,140 $ 1,341,463 $ 1,562,354 $ 220, % 96

104 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Career & Technical Education 1124 Supervisor Salaries & Wages ,367 82,588 - (82,588) % 1520 Substitute Salaries & Wages % 1620 Supplemental Salaries & Wages ,000 1, % 2100 FICA Benefits - - 6,304 6,395 - (6,395) % 2210 VRS Benefits Plan 1 & ,440 12,107 - (12,107) % 2300 HMP Benefits % 2400 Group Life Insurance ,082 - (1,082) % 2750 Retiree Health Care Credit (917) % 3000 Purchased Services ,200 3,000 (2,200) -42.3% 5500 Travel ,500 6, % 5800 Miscellaneous - - 1, % 5801 Dues & Memberships % 5806 Testing Services ,292 30,000 35,000 5, % 6000 Materials and Supplies - - 1,802 2,500 1,500 (1,000) -40.0% 6020 Textbooks and Workbooks - - 1,368 9,500 9,000 (500) -5.3% 6030 Instructional Materials - - 3,297 16,100 9,000 (7,100) -44.1% 6040 Tech-Software/On line Content ,000 7,000 2, % 7000 Tuition Payments to Joint Ops , , ,255 (185) -0.1% 8100 Capital Outlay Replacement - - 1,581 2,000 2, % 8200 Capital Outlay Additions ,000 2, % $ 446,660 $ 477,329 $ 373,635 $ (103,694) -21.7% 97

105 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Gifted & Talented 1120 Instructional Salaries & Wages ,089 86,365 87,661 1, % 1520 Substitute Salaries & Wages - - 1,618 3,500 - (3,500) % 1620 Supplemental Salaries & Wages - - 3,617 4,000 8,000 4, % 2100 FICA Benefits - - 6,870 7,181 7, % 2210 VRS Benefits Plan 1 & ,963 12,661 14,306 1, % 2300 HMP Benefits - - 7,178 7,362 7,320 (42) -0.6% 2400 Group Life Insurance - - 1,012 1,131 1, % 2750 Retiree Health Care Credit , % 3000 Purchased Services (500) % 3810 Tuition Paid-Oth Div In-State ,906 34,632 22,000 (12,632) -36.5% 5500 Travel ,000 1, % 5801 Dues & Memberships % 5805 Staff Development - - 2,300 2,000 4,000 2, % 5806 Testing Services ,157 20,000 30,000 10, % 6000 Materials and Supplies - - 2, , % 6030 Instructional Materials - - 2,718 4,000 5,000 1, % 7000 Tuition Payments to Joint Ops , , ,788 17, % 8200 Capital Outlay Additions - - 1, % 8210 Technology-Hardware Additions ,520 - (1,520) % $ 275,191 $ 329,225 $ 348,819 $ 19, % 98

106 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Special Education Services 1110 Administrative Salaries & Wages , , ,817 1, % 1120 Instructional Salaries & Wages ,888,520 5,277,072 5,482, , % 1130 Other Prof. Salaries & Wages , , ,548 33, % 1140 Technical Salaries & Wages ,363 95,005 96,430 1, % 1150 Clerical Salaries & Wages ,252 68,401 32,029 (36,372) -53.2% 1151 Instr Aides Salaries & Wages ,834,797 2,075,166 2,139,257 64, % 1520 Substitute Salaries & Wages ,130 8,500 - (8,500) % 1620 Supplemental Salaries & Wages ,000 10, % 1650 National Board Teacher Bonus , % 2100 FICA Benefits , , ,243 19, % 2210 VRS Benefits Plan 1 & ,651 1,250,512 1,442, , % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits - - 2,119,573 2,190,413 2,305, , % 2400 Group Life Insurance , , ,800 4, % 2510 Disability Insurance Hybrid - - 3, % 2750 Retiree Health Care Credit ,918 94, ,726 14, % 2800 Other Benefits - - 3, % 3000 Purchased Services , , ,050 10, % 3830 Tuition Paid-Private Schools , , ,000 20, % 5500 Travel ,205 18,500 24,500 6, % 5800 Miscellaneous - - 9, % 5805 Staff Development ,886 7,000 6,000 (1,000) -14.3% 5806 Testing Services - - 4,865 7,000 5,000 (2,000) -28.6% 6000 Materials and Supplies - - 7,753 2,300 4,500 2, % 6030 Instructional Materials ,935 73,500 80,000 6, % 6040 Tech-Software/On line Content ,250 11, % 7000 Tuition Payments to Joint Ops - - 1,058, ,755 1,209, , % 8100 Capital Outlay Replacement - - 2,703 12,000 12, % 8110 Technology - Hardware Replacement - - 1,643 5,000 5, % 8200 Capital Outlay Additions ,000 20, % $ 13,420,977 $ 14,447,856 $ 15,341,299 $ 893, % 99

107 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Health/Homebound Services 1120 Instructional Salaries & Wages* , , ,500 5, % 1124 Supervisor Salaries & Wages ,497 91,854 93,232 1, % 1130 Other Prof. Salaries & Wages , , ,886 (39,781) -5.2% 1131 School Nurse Salaries & Wages , , ,788 (27,594) -3.3% 1520 Substitute Salaries & Wages - - 1,401 2,000 - (2,000) % 1620 Supplemental Salaries & Wages - - 1,450 1,525 - (1,525) % 2100 FICA Benefits , , ,064 (4,906) -3.6% 2210 VRS Benefits Plan 1 & , , ,837 17, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,193 36, % 2400 Group Life Insurance ,160 22,203 21,339 (864) -3.9% 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,129 18,813 20,036 1, % 2800 Other Benefits - - (630) % 3000 Purchased Services - - 9,923 12,000 7,500 (4,500) -37.5% 5500 Travel - - 5,544 5,000 5, % 5801 Dues & Memberships % 5805 Staff Development - - 4,221 4,000 5,500 1, % 6000 Materials and Supplies ,235 17,500 26,500 9, % 6030 Instructional Materials - - 5,418 5,000 5, % 8110 Technology - Hardware Replacement - - 2,425 2,715 4,200 1, % $ 2,419,163 $ 2,521,664 $ 2,514,725 $ (6,939) -0.3% *Note: Includes dollars for part time homebound teachers but no fte's. 100

108 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center School Performance 1110 Administrative Salaries & Wages , , ,089 1, % 1110 Summer School Admin Salaries ,832 42,931 25,431 (17,500) -40.8% 1120 Instructional Salaries & Wages* ,215,879 1,264,699 1,388, , % 1131 School Nurse Salaries & Wages - - 4,224 4,224 4,000 (224) -5.3% 1140 Technical Salaries & Wages ,642 4,642 (3,000) -39.3% 1150 Clerical Salaries & Wages* , , ,040 20, % 1151 Instr Aides Salaries & Wages - - 2,025-1,600 1, % 1520 Substitute Salaries & Wages ,224 38,350 - (38,350) % 1620 Supplemental Salaries & Wages ,157 65,000 54,000 (11,000) -16.9% 2100 FICA Benefits , , ,308 4, % 2210 VRS Benefits Plan 1 & , , ,453 40, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,418 93, % 2400 Group Life Insurance ,333 17,714 19,140 1, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,768 15,009 17,972 2, % 3000 Purchased Services , , , , % 5400 Leases and Rentals ,705 2, % 5500 Travel ,471 61,000 36,500 (24,500) -40.2% 5800 Miscellaneous ,309 5, (4,750) -95.0% 5801 Dues & Memberships ,137 21,800 21,590 (210) -1.0% 5805 Staff Development ,189 5,000 22,500 17, % 6000 Materials and Supplies ,846 10,000 21,750 11, % 6020 Textbooks and Workbooks , , , % 6030 Instructional Materials ,119 31,033 59,850 28, % 6040 Tech-Software/On line Content ,800 - (19,800) % 8100 Capital Outlay Replacement ,902 50,500 60,500 10, % 8110 Technology-Hardware Replacement - - 9,041 3,000 4,000 1, % 8200 Capital Outlay Additions , % $ 2,620,523 $ 2,758,748 $ 3,106,833 $ 348, % *Note: Includes dollars for summer school employees but no fte's. 101

109 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Executive Services 1112 Superintendent Salaries & Wages , , ,000 (18,113) -8.7% 1150 Clerical Salaries & Wages , , ,143 2, % 1620 Supplemental Salaries & Wages ,406 25,000 15,000 (10,000) -40.0% 2100 FICA Benefits ,106 27,483 25,692 (1,791) -6.5% 2210 VRS Benefits Plan 1 & ,093 49,001 51,627 2, % 2220 VRS Benefits Hybrid - - 2, % 2300 HMP Benefits ,570 19,712 24,288 4, % 2400 Group Life Insurance - - 4,183 4,379 4, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit - - 3,726 3,710 4, % 3000 Purchased Services ,798 62, , , % 5001 Telecommunications - - 1,982 3,000 2,000 (1,000) -33.3% 5500 Travel ,559 27,150 23,150 (4,000) -14.7% 5800 Miscellaneous ,510 14,000 17,500 3, % 5801 Dues & Memberships ,279 29,200 30, % 6000 Materials and Supplies - - 3,853 2,550 6,800 4, % 8110 Technology-Hardware Replacement - - 7,366 2,000 3,500 1, % $ 761,452 $ 604,184 $ 763,265 $ 159, % 102

110 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Communications Services 1110 Administrative Salary & Wages ,742 96,163 97,606 1, % 1130 Other Prof. Salaries & Wages , , ,199 3, % 1150 Clerical Salaries & Wages ,649 34, % 2100 FICA Benefits ,569 19,644 20, % 2210 VRS Benefits Plan 1 & ,908 37,643 42,751 5, % 2300 HMP Benefits ,096 25,912 44,508 18, % 2400 Group Life Insurance - - 2,616 3,364 3, % 2750 Retiree Health Care Credit - - 2,330 2,850 3, % 3000 Purchased Services ,481 79, ,102 23, % 5200 Communications - - 8,475 9,000 9, % 5400 Leases and Rentals - - 1,964 2,100 2, % 5500 Travel - - 1,472 5,200 5, % 5800 Miscellaneous - - 1,724 1,000 1, % 5801 Dues & Memberships ,440 23,500 24, % 6000 Materials and Supplies - - 1,989 2,350 2, % 8110 Technology-Hardware Replacement - - 2,737 1,950 1, % 8210 Technology-Hardware Additions 1, % $ 380,837 $ 470,641 $ 525,328 $ 54, % 103

111 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Chief of Staff 1110 Administrative Salary & Wages , , % 2100 FICA Benefits ,027 9, % 2210 VRS Benefits Plan 1 & ,258 19, % 2300 HMP Benefits ,640 14, % 2400 Group Life Insurance ,546 1, % 2750 Retiree Health Care Credit ,452 1, % 3000 Purchased Services ,600 30, % 5500 Travel ,500 2, % 5801 Dues & Memberships % 5805 Staff Development % 6000 Materials and Supplies ,800 1, % 8110 Technology-Hardware Replacement ,000 1, % $ - $ - $ 200,823 $ 200, % 104

112 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Asst. Superintendent of Elementary School Leadership 1110 Administrative Salary & Wages , , ,598 1, % 1120 Instructional Salaries & Wages* ,348 69,020 70,055 1, % 1140 Technical Salaries & Wages ,330 10,485 10, % 1141 Tech Support Salaries & Wages ,519 47, % 1150 Clerical Salaries & Wages ,656 58,722 34,264 (24,458) -41.7% 1620 Supplemental Salaries & Wages ,000 21, % 2100 FICA Benefits ,506 18,533 20,508 1, % 2210 VRS Benefits Plan 1 & ,248 35,516 43,750 8, % 2300 HMP Benefits ,041 52,677 59,578 6, % 2400 Group Life Insurance - - 2,983 3,174 3, % 2750 Retiree Health Care Credit - - 2,657 2,689 3, % 3000 Purchased Services ,060 50, (49,600) -98.8% 5200 Communications % 5500 Travel - - 2,490 4,100 4, % 5801 Dues & Memberships ,000 5, % 5805 Staff Development ,000 1, % 5806 Testing Services , , ,485 2, % 6000 Materials and Supplies - - 2,754 7,300 7, % 6030 Instructional Materials - - 3,347 3,150 6,550 3, % 8110 Technology-Hardware Replacement ,000 1, % $ 621,663 $ 627,264 $ 654,557 $ 27, % 105

113 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Asst. Superintendent of Secondary School Leadership 1110 Administrative Salary & Wages , , ,064 (4,766) -3.1% 1150 Clerical Salaries & Wages ,334 53,171 53, % 1520 Substitute Salaries & Wages ,500 - (3,500) % 1620 Supplemental Salaries & Wages ,200 35,000 14,000 (21,000) -60.0% 2100 FICA Benefits ,762 18,704 13,347 (5,357) -28.6% 2210 VRS Benefits Plan 1 & ,446 30,104 28,474 (1,630) -5.4% 2300 HMP Benefits ,356 14,723 14,640 (83) -0.6% 2400 Group Life Insurance - - 2,407 2,690 2,286 (404) -15.0% 2750 Retiree Health Care Credit - - 2,144 2,279 2,196 (83) -3.6% 3000 Purchased Services ,520 66,892 50,700 (16,192) -24.2% 5500 Travel - - 7,759 12,000 9,500 (2,500) -20.8% 5801 Dues & Memberships ,500 1,500 (1,000) -40.0% 5805 Staff Development , (250) -25.0% 6000 Materials and Supplies - - 2,069 6,500 3,200 (3,300) -50.8% 6030 Instructional Materials - - 4,931 5,100 1,050 (4,050) -79.4% 8110 Technology-Hardware Replacement ,000 2,000 (1,000) -33.3% $ 340,001 $ 409,993 $ 345,516 $ (64,477) -15.7% 106

114 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Human Resources 1110 Administrative Salary & Wages , , ,985 4, % 1130 Other Prof. Salaries & Wages , , ,832 3, % 1140 Technical Salaries & Wages ,203 83,668 84,885 1, % 1150 Clerical Salaries & Wages ,783 98, ,091 2, % 1520 Substitute Salaries & Wages ,500 - (2,500) % 1620 Supplemental Salaries & Wages ,000 20, % 2100 FICA Benefits ,259 54,545 54, % 2210 VRS Benefits Plan 1 & , , ,880 13, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits ,703 80,043 88,845 8, % 2400 Group Life Insurance - - 7,649 9,000 9, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit - - 6,814 7,626 8, % 2800 Other Benefits % 3000 Purchased Services , , , % 5500 Travel - - 8,931 14,750 14,500 (250) -1.7% 5800 Miscellaneous ,950 15,000 16,000 1, % 5801 Dues & Memberships - - 1,390 1,040 1, % 5805 Staff Development - - 1,517 3,500 3,000 (500) -14.3% 6000 Materials and Supplies ,244 16,150 15,800 (350) -2.2% 6040 Tech-Software/On line Content ,000 14,000 5, % 8110 Technology-Hardware Replace ,500 2, % $ 1,047,253 $ 1,179,372 $ 1,219,903 $ 40, % 107

115 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Finance/Business Services 1110 Administrative Salary & Wages , , ,494 1, % 1140 Technical Salaries & Wages , , ,436 2, % 1150 Clerical Salaries & Wages , , ,705 (10,111) -4.0% 1520 Substitute Salaries & Wages (200) % 2100 FICA Benefits ,521 40,754 40,288 (466) -1.1% 2210 VRS Benefits Plan 1 & ,551 75,724 85,947 10, % 2300 HMP Benefits ,676 77,185 76,827 (358) -0.5% 2400 Group Life Insurance - - 6,056 6,767 6, % 2750 Retiree Health Care Credit - - 5,394 5,734 6, % 3000 Purchased Services , , ,660 13, % 5200 Communications - - 8,868 13,500 12,500 (1,000) -7.4% 5400 Leases and Rentals - - 3,627 3,636 4, % 5500 Travel - - 2,227 3,000 3, % 5800 Miscellaneous - - (8,854) (12,000) (9,000) 3, % 5801 Dues & Memberships - - 5,287 5,500 5, % 5805 Staff Development - - 3,355 4,000 4, % 6000 Materials and Supplies ,059 15,600 15,100 (500) -3.2% 8110 Technology-Hardware Replacement - - 3,113 3,000 3, % 8200 Capital Outlay Additions - - 2,500 2, % $ 944,406 $ 990,728 $ 1,010,888 $ 20, % 108

116 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Technology Services 1110 Administrative Salary & Wages , , ,640 1, % 1120 Instructional Salaries & Wages ,694 67,694 68,710 1, % 1140 Technical Salaries & Wages , , ,125 93, % 1141 Tech Support Salaries & Wages , , ,109 (33,668) -7.2% 1150 Clerical Salaries & Wages ,143 67,470 69,027 1, % 1520 Substitute Salaries & Wages ,500 2, % 2100 FICA Benefits , , , % 2210 VRS Benefits Plan 1 & , , ,576 32, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits , , ,688 (5,170) -1.7% 2400 Group Life Insurance ,185 18,287 18, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,526 15,494 17,830 2, % 2800 Other Benefits - - 6, % 3000 Purchased Services - - 1,590,992 2,456,000 2,371,209 (84,791) -3.5% 5001 Telecommunications , , ,000 9, % 5500 Travel - - 4,958 7,200 8,700 1, % 5801 Dues & Memberships % 5805 Staff Development - - 2,511 4,000 7,500 3, % 6000 Materials and Supplies , , ,050 22, % 8110 Technology-Hardware Replacement - - 5,122 5,000 5, % $ 4,067,893 $ 5,113,818 $ 5,162,049 $ 48, % 109

117 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Transportation 1110 Administrative Salary & Wages ,146 84,393 85,659 1, % 1140 Technical Salaries & Wages , , ,402 60, % 1150 Clerical Salaries & Wages , , ,104 6, % 1160 Trades Salaries & Wages , , , % 1170 Bus Driver Salaries & Wages ,799,163 2,220,443 2,220, % 1175 Bus Aides Salaries & Wages , , ,827 (4,136) -0.7% 1520 Substitute Salaries & Wages , , ,275 26, % 1620 Supplemental Salaries & Wages , , ,022 (1,978) -1.0% 2100 FICA Benefits , , , % 2210 VRS Benefits Plan 1 & , , ,769 8, % 2220 VRS Benefits Hybrid , % 2300 HMP Benefits - - 1,356,499 1,483,834 1,404,880 (78,954) -5.3% 2400 Group Life Insurance ,356 46,366 45,821 (545) -1.2% 2510 Disability Insurance Hybrid - - 5, % 2750 Retiree Health Care Credit - - 7,093 31,270 12,549 (18,721) -59.9% 2800 Other Benefits - - 3, % 3000 Purchased Services ,865 51,400 68,200 16, % 5104 Refuse Removal ,712 12,820 13, % 5400 Leases and Rentals ,263 76,263 76, % 5500 Travel - - 1,696 5,000 5, % 5801 Dues & Memberships % 5805 Staff Development - - 1,810 4,500 4, % 6000 Materials and Supplies - - 9,867 7,489 7, % 6008 Vehicle/Powered Equip Fuels ,405 1,075,000 1,075, % 6009 Vehicle/Powered Equip Supplies , , ,000 30, % 6030 Instructional Materials - - 1,282 1,500 1, % 8100 Capital Outlay Replacement ,097 15,000 85,000 70, % $ 7,491,069 $ 8,069,820 $ 8,187,594 $ 117, % 110

118 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Operations 1110 Administrative Salary & Wages ,226 93,609 95,014 1, % 1140 Technical Salaries & Wages , , ,165 (68,671) -27.7% 1150 Clerical Salaries & Wages , , ,395 1, % 1160 Trades Salaries & Wages ,410 1,078,533 1,078,376 (157) 0.0% 1180 Laborer Salaries & Wages ,024 16,000 16, % 1190 Service Salaries & Wages ,370,862 2,491,287 2,487,354 (3,933) -0.2% 1520 Substitute Salaries & Wages ,292 37,500 35,000 (2,500) -6.7% 1620 Supplemental Salaries & Wages - - 8,860 10,000 10, % 2100 FICA Benefits , , ,629 (7,257) -2.3% 2210 VRS Benefits Plan 1 & , , ,515 (5,775) -2.5% 2220 VRS Benefits Hybrid 7, % 2300 HMP Benefits ,794 1,010, ,299 (13,025) -1.3% 2400 Group Life Insurance ,325 51,573 50,357 (1,216) -2.4% 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,288 12,544 47,282 34, % 2800 Other Benefits , % 3000 Purchased Services - - 1,120,476 1,122,854 1,044,777 (78,077) -7.0% 5101 Electricity , , ,729 (48,000) -12.5% 5102 Heating Fuel - - 2, , ,738 (20,106) -14.5% 5103 Water/Sewer Services ,224 1,000 15,700 14, % 5104 Refuse Removal ,064 84,000 85,200 1, % 5200 Communications - - 1,430 1,500 1, % 5400 Leases and Rentals ,302 74,576 75, % 5500 Travel - - 2,976 3,750 2,250 (1,500) -40.0% 5800 Miscellaneous - - 3,753 7,000 2,000 (5,000) -71.4% 5805 Staff Development ,500 1, % 6000 Materials and Supplies , , ,600 17, % 8100 Capital Outlay Replacement , % 8200 Capital Outlay Additions , % $ 7,690,782 $ 8,474,125 $ 8,289,680 $ (184,445) -2.2% 111

119 Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description Actual 2016 Budget 2017 Budget 2018 $ % Cost Center Fund Balance Spending 3000 Purchased Services , % 6020 Textbooks & Workbooks , % 8200 Capital Outlay Additions , % - - $ 504,753 $ - $ - $ - 0.0% GRAND TOTAL 1, , $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722, % 112

120 This page intentionally left blank 113

121 FISCAL YEAR 2018 FINANCIAL SUMMARIES Grants Fund 114

122 Williamsburg - James City County Public Schools Grants Fund 5 Year Summary Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Federal $ 3,764,105 $ 4,119,147 $ 3,822,338 $ 3,749,642 $ 3,952,153 $ 202, % State 818, , , , ,062 (66,250) -7.3% Other 575, , , , ,075 13, % Total Revenue 5,157,606 5,579,020 5,310,713 5,284,347 5,434, , % Expenditures Title VI-B 1,825,856 1,840,813 1,938,560 1,916,270 2,012,416 96, % Title I 1,138,998 1,535,514 1,320,033 1,325,001 1,438, , % Title I, D 26,897 15,291 35,988 2,000 1,000 (1,000) -50.0% Title II, Part A, Teacher Quality 296, , , , ,560 (7,030) -2.9% Carl D. Perkins Grant 126, , , , ,386 (736) -0.6% Title III, Part A, Limited English Proficient 28,316 19,284 32,163 47,021 46,374 (648) -1.4% Federal Preschool Grant (Section 619) 21,896 21,852 21,824 21,824 24,689 2, % Project Hope 18,600 12,813 17,882 18,000 20,000 2, % Adult Ed 45,419 45,651 39,556 45,814 43,269 (2,545) -5.6% Carol M White Physical Education 171, , % Impact Aid 63,137 63, % SOL Web Based Technology Initiative 440, , , , , % Virginia Preschool Initiative 258, , , , ,000 (65,567) -20.3% Special Education in Jails 104, , , , ,345 1, % Individualized Student Alternative Education Program (ISAEP) 15,717 17,717 19,207 17,717 15,717 (2,000) -11.3% School Health Initiative Grant 575, , , , ,075 13, % Total Expenditures $ 5,157,606 $ 5,579,020 $ 5,310,713 $ 5,284,347 $ 5,434,291 $ 149, % 115

123 Williamsburg - James City County Public Schools Grants Fund Budget Summary Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Federal $ 3,822,338 $ 3,749,642 $ 3,952,153 $ 202, % State , , ,062 (66,249) -7.3% Other , , ,075 13, % Total Revenue ,310,713 5,284,347 5,434, , % Expenditures Title VI-B ,938,560 1,916,270 2,012,416 96, % Title I ,320,033 1,325,001 1,438, , % Title I, D ,988 2,000 1,000 (1,000) -50.0% Title II, Part A, Teacher Quality , , ,560 (7,030) -2.9% Carl D. Perkins Grant , , ,386 (736) -0.6% Title III, Part A, Limited English Proficient ,163 47,021 46,374 (648) -1.4% Federal Preschool Grant (Section 619) ,824 21,824 24,689 2, % Project Hope ,882 18,000 20,000 2, % Adult Ed ,556 45,814 43,269 (2,545) -5.6% SOL Web Based Technology Initiative , , , % Virginia Preschool Initiative , , ,000 (65,567) -20.3% Special Education in Jails , , ,345 1, % Individualized Student Alternative Education Program (ISAEP) ,207 17,717 15,717 (2,000) -11.3% School Health Initiative Grant , , ,075 13, % Total Expenditures $ 5,310,713 $ 5,284,347 $ 5,434,291 $ 149, % 116

124 Williamsburg - James City County Public Schools Grants Fund Title VI-B Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 897,064 $ 968,233 $ 990,067 $ 21, % 1130 Other Professional Salaries & Wages , , ,534 20, % 1150 Clerical Salaries & Wages ,014 10,768 10,033 (735) -6.8% 1151 Instructional Aides Salaries & Wages ,599 79, ,355 33, % 1520 Substitute Wages - - 5, % 1620 Supplemental Salaries & Wages ,214 72,736 - (72,736) % Total Wages ,318,787 1,353,115 1,355,989 2, % 2100 FICA Benefits , , , % 2210 VRS Benefits Plan 1 & , , ,661 23, % 2220 VRS Benefits Hyrbrid ,570-12,000 12, % 2300 HMP Benefits , , ,546 51, % 2400 Group Life Insurance ,264 15,108 17,632 2, % 2510 Disability Insurance Hybrid % 2750 Retiree Health Care Credit ,705 13,458 16,555 3, % Total Benefits , , ,427 93, % Total Wages & Employee Benefits ,885,773 1,916,270 2,012,416 96, % Other Expenditures 3000 Purchased Services , % Total Other Expenditures , % TOTAL $ 1,938,560 $ 1,916,270 $ 2,012,416 $ 96, % Grant Description The Individuals with Disabilities Education Act (IDEA) was created to implement, expand, and improve educational resources for children and youth with disabilities in public schools. Funding is included to help local schools develop and implement individualized education plans (IEP) to meet the unique educational needs of children with disabilities. In Williamsburg-James City County Schools, these funds support the division s special education program. The grant is used to fund teacher and paraprofessional salaries and benefits. 117

125 Williamsburg - James City County Public Schools Grants Fund Title I Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 565,968 $ 572,291 $ 529,913 $ (42,378) -7.4% 1140 Technical Salaries ,320 41,940 42, % 1150 Clerical Salaries & Wages ,467 41,562 39,531 (2,031) -4.9% 1520 Substitute Salaries & Wages - - 2, % 1620 Supplemental Salaries & Wages , , ,434 25, % Total Wages , , ,447 (18,489) -2.3% 2100 FICA Benefits ,057 62,037 60,622 (1,414) -2.3% 2210 VRS Benefits Plan 1 & , ,025 99,881 (7,145) -6.7% 2300 HMP Benefits ,689 80,092 92,862 12, % 2400 Group Life Insurance - - 7,760 8,591 8,017 (574) -6.7% 2750 Retiree Health Care Credit - - 6,715 8,066 7,527 (539) -6.7% Total Employee Benefits , , ,909 3, % Total Wages & Employee Benefits ,036,461 1,076,748 1,061,356 (15,392) -1.4% Other Expenditures 3000 Purchased Services ,093 76, ,890 48, % 4000 Internal Services-Transportation , (1,300) -65.0% 5500 Travel - - 8,823 6,000 13,400 7, % 5800 Miscellaneous % 6000 Materials & Supplies ,468 4,000 4, % 6030 Instructional Materials , , ,614 56, % 9400 Parental Involvement ,441 12,473 30,000 17, % Total Other Expenditures , , , , % TOTAL $ 1,320,033 $ 1,325,001 $ 1,438,460 $ 113, % Grant Description Title I is the largest source of federal assistance to local school divisions and is authorized by the Improving America s School Act of 1994 under Title I of the NCLB Act which reauthorized the Elementary and Secondary Education Act of Title I funds are allocated to school divisions according to the division s concentrations of children from low income families. Funds are used to supplement regular instructional activities and make available services designed to enrich and accelerate the core curriculum in eligible schools in order to help all children move toward achieving high state performance standards. In Williamsburg-James City County Schools, Title I funding is used to support the Reading Recovery Program at seven elementary schools: James River, Matthew Whaley, DJ Montague, Norge, Rawls Byrd, Clara Byrd Baker, and J. B. Blayton 118

126 Williamsburg - James City County Public Schools Grants Fund Title I-D, Neglected and Delinquent Youth Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Other Expenditures 5500 Travel - - $ 950 $ 1,000 $ - $ (1,000) % 6030 Instructional Materials ,552 1,000 1, % 8210 Technology - Hardware Additions - - 9, % Total Other Expenditures ,988 2,000 1,000 (1,000) -50.0% TOTAL - - $ 35,988 $ 2,000 $ 1,000 $ (1,000) -50.0% Grant Description Title 1, D is part of the No Child Left Behind funding. It is directed at neglected and delinquent youth. In the WJCC division, the funds support a reading program for the youth population at Merrimac Center. 119

127 Williamsburg - James City County Public Schools Grants Fund Title II, Part A Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 128,990 $ 130,925 $ 132,908 $ 1, % 1150 Clerical Salaries & Wages ,207 2,187 2,083 (104) -4.8% 1520 Substitute Salaries & Wages - - 6,785-7,000 7, % 1620 Supplemental Salaries & Wages - - 5,760 4,800 - (4,800) % Total Wages , , ,991 4, % 2100 FICA Benefits ,673 10,550 10, % 2210 VRS Benefits Plan 1 & ,171 21,724 22, % 2300 HMP Benefits ,552 20,487 24,992 4, % 2400 Group Life Insurance - - 1,551 1,744 1, % 2750 Retiree Health Care Credit - - 1,370 1,637 1, % Total Employee Benefits ,316 56,142 61,314 5, % Total Wages & Employee Benefits , , ,305 9, % Other Expenditures 3000 Purchased Services ,152 40,811 25,755 (15,056) -36.9% 4000 Internal Services-Transportation % 5500 Travel ,225 4,000 1, % 5805 Staff Development Expense ,000 - (1,000) % 6030 Instructional Materials ,500 1,000 (2,500) -71.4% Total Other Expenditures ,152 47,536 31,255 (16,281) -34.2% TOTAL $ 284,210 $ 241,590 $ 234,560 $ (7,030) -2.9% Grant Description These Title II, Part A funds were authorized by the No Child Left Behind (NCLB) statute. The purpose of this grant is to increase the academic achievement of all students by helping schools and school divisions improve the quality of teachers and principals. The school division has the responsibility to determine the activities that will be funded and this decision must be based on a local needs assessment. The specific use of the funds will be determined after a needs assessment is finalized. 120

128 Williamsburg - James City County Public Schools Grants Fund Carl D. Perkins Grant Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1620 Supplemental Salaries & Wages - - $ - $ 3,251 $ 5,714 $ 2, % Total Wages ,251 5,714 2, % 2100 FICA Benefits (249) % Total Employee Benefits (249) % Total Wages & Employee Benefits ,500 5,714 2, % Other Expenditures 3000 Purchased Services ,839 23,000 23, % 5500 Travel - - 7,069 23,000 25,500 2, % 6040 Tech-Software/On line Content - - 3,401 20,000 6,000 (14,000) -70.0% 7005 New Horizons - Tuition - - 7,393 7,393 3,533 (3,860) -52.2% 8200 Capital Outlay Additions ,690-20,873 20, % 8210 Technology - Hardware Additions ,730 55,229 46,265 (8,964) -16.2% Total Other Expenditures , , ,672 (2,950) -2.3% TOTAL - - $ 132,122 $ 132,122 $ 131,386 $ (736) -0.6% Grant Description The Virginia Department of Education administers annually the Carl D. Perkins vocational federal grant to our school division. These funds will be used to expand and update the Business Education and Technology Education programs at Lafayette, Jamestown, and Warhill High Schools. Staff development is included to promote the integration of academic and vocational education. 121

129 Williamsburg - James City County Public Schools Grants Fund Title III, Part A Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 Change % Change Wages & Employee Benefits 1520 Substitute Salaries & Wages - - $ 2,310 $ 500 $ - $ (500) % 1620 Supplemental Salaries & Wages - - 4,985 12,000 17,200 5, % Total Wages - - 7,295 12,500 17,200 4, % 2100 FICA Benefits , % Total Empoyee Benefits , % Total Wages & Employee Benefits - - 7,853 13,456 19,150 5, % Other Expenditures 3000 Purchased Services ,750 9,000 20,000 11, % 4000 Internal Services ,000 1, % 5500 Travel , (576) -38.4% 5800 Miscellaneous Expense % 6000 Materials & Supplies ,000 - (4,000) % 6030 Instructional Materials - - 8,805 18,065 5,300 (12,765) -70.7% Total Other Expenditures ,309 33,565 27,224 (6,341) -18.9% TOTAL - - $ 32,163 $ 47,021 $ 46,374 $ (648) -1.4% Grant Description Title III supports children who have limited English proficiency (LEP). These are defined as students ages 3 to 21 whose native language is not English. The grant provides additional resources and services to increase the students ability to perform in an English instructed classroom, meet a proficient level of achievement on State accessments, and have the opportunity to participate fully in society. 122

130 Williamsburg - James City County Public Schools Grants Fund Federal Preschool Grant (Section 619) Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1131 Nurse Salaries & Wages $ 21,824 $ 21,824 $ 24,689 $ 2, % Total Wages ,824 21,824 24,689 2, % Total Wages & Employee Benefits ,824 21,824 24,689 2, % TOTAL $ 21,824 $ 21,824 $ 24,689 2, % Grant Description This annual grant is based on the number of two to five year old children under an active IEP on December 1 of the previous year. The grant monies are used to pay a portionof the salary for the nurse located at the NEED Center. The nurse provides services to meet the diverse and extensive medical needs of the preschool children with disabilities, especially those that are medically fragile. 123

131 Williamsburg - James City County Public Schools Grants Fund Project HOPE Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1150 Clerical Salaries & Wages $ 6,293 $ 10,136 $ 12,000 $ 1, % Total Wages ,293 10,136 12,000 1, % 2100 FICA Benefits % Total Benefits % Total Wages & Employee Benefits ,774 10,911 12,918 2, % Other Expenditures 4000 Internal Services-Transportation - - 6,770-5,000 5, % 5500 Travel ,000 1,260 (4,740) -79.0% 5805 Staff Development Expense - - 3, % 6000 Materials & Supplies % 6030 Instructional Materials , (267) -24.5% Total Other Expenditures ,108 7,089 7,082 (7) -0.1% TOTAL $ 17,882 $ 18,000 $ 20,000 $ 2, % Grant Description Project HOPE - Virginia, the Virginia Education Program for Homeless Children and Youth, is a federally-funded grant authorized by the McKinney-Vento Homeless Education Assistance Act. Project HOPE - Virginia ensures the enrollment, attendance, and the success of homeless children and youth in school through public awareness efforts across the commonwealth and subgrants to local school divisions. Local Education Agencies (LEA) develop customized programs to meet the needs of homeless children and youth in their area. Project HOPE - Virginia funds activities throughout the school year, including early childhood education, mentoring, tutoring, parent education, summer enrichment programs, and domestic violence prevention programs. In addition, emergency services, referrals for health services, transportation, school supplies, and costs related to obtaining school records may be provided through the local Homeless Education Program 124

132 Williamsburg - James City County Public Schools Grants Fund Adult Education Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 33,079 $ 24,107 $ 26,000 $ 1, % 1620 Supplemental Salaries & Wages ,542 10,643 (2,899) -21.4% Total Wages ,148 37,649 36,643 (1,006) -2.7% 2100 FICA Benefits - - 2,503 2,880 2,803 (77) -2.7% Total Benefits - - 2,503 2,880 2,803 (77) -2.7% Total Wages & Employee Benefits ,651 40,529 39,446 (1,083) -2.7% Other Expenditures 3000 Purchased Services ,680 1,550 (130) -8% 5500 Travel (97) -20% 6030 Instructional Materials - - 3,234 3,120 1,885 (1,235) -39.6% Total Other Expenditures - - 3,905 5,285 3,823 (1,462) -27.7%.. TOTAL $ 39,556 $ 45,814 $ 43,269 $ (2,545) -5.6% Grant Description Adult Education offers instruction and support to individuals over 18 desiring to improve their mathematical and/or language skills. At the conclusion of the instruction, individuals may take the General Education Development examination and receive a high school graduation equivalency certificate. 125

133 Williamsburg - James City County Public Schools Grants Fund SOL Web Based Technology Initiative Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Other Expenditures 3000 Purchased Services - - $ 17,520 $ - $ - $ - 0.0% 6050 Non-Capitalized Tech Hardware , ,000 (220,000) -50.0% 6060 Technology Infrastructure , % 8210 Technology - Hardware Additions , , % Total Other Expenditures , , , % TOTAL - - $ 440,000 $ 440,000 $ 440,000 $ - 0.0% Grant Description SOL Web Based Technology Initiative funds are targeted to achieve the following four goals: (1) Provide student access to computers at a ratio of one computer for every five students, (2) Create an Internet-ready local area network capability in every school, (3) Assure adequate high-speed, high-bandwidth capability for instructional, remedial, and testing needs and (4) Establish a statewide Standards of Learning test delivery system. 126

134 Williamsburg - James City County Public Schools Grants Fund Virginia Preschool Initiative Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 50,225 $ 51,954 $ 37,962 $ (13,992) -26.9% 1130 Other Professional Salaries & Wages ,531 16,779 17, % 1131 Nurse Salaries & Wages ,253 21,572 21, % 1151 Instructional Aides Salaries & Wages ,701 97, ,209 19, % 1620 Supplemental Salaries & Wages - - 3,467 5,000 3,000 (2,000) -40.0% Total Wages , , ,774 3, % 2100 FICA Benefits ,922 14,718 14, % 2210 VRS Benefits Plan 1 & ,219 22,800 25,063 2, % 2220 VRS Benefits Hybrid - - 7,354-3, HMP Benefits ,325 33,872 4,126 (29,746) -87.8% 2400 Group Life Insurance - - 1,886 1,432 2, % 2510 Disability Insurance Hybrid Retiree Health Care Credit - - 1,626 1,079 2,154 1, % 2800 Other Benefits % Total Employee Benefits ,484 73,902 52,264 (25,288) -34.2% Total Wages & Employee Benefits , , ,038 (21,907) -8.2% Other Expenditures 5500 Travel ,400 - (3,400) % 5800 Miscellaneous % 5805 Staff Development - - 5,324 4,015 2,500 (1,515) -37.7% 6000 Materials and Supplies , (4,028) -97.6% 6030 Instructional Materials - - 5,439 25,573 3,862 (21,711) -84.9% 6040 Tech-Software/On line Content - - 2, ,000 1, % 6045 Technology Supplies ,400 - (2,400) % 8100 Capital Outlay Replacement ,000 - (4,000) % 8200 Capital Outlay Additions - - 2,760 4, (3,500) -87.5% 8210 Technology - Hardware Additions ,800 - (2,800) % 9400 Parental Involvement - - 1,474 6,056 1,000 (5,056) -83.5% Total Other Expenditures ,339 57,272 9,962 (47,310) -82.6% TOTAL $ 294,000 $ 323,567 $ 258,000 $ (69,217) -21.4% Grant Description Virginia Preschool Initiative funds support the provision of a comprehensive preschool program for four-year-old students identified at risk. The program includes four hours per day of preschool classroom instruction along with an intensive parent involvement component. Children identified to participate in this program display risk factors that put them at potential risk of school failure. The primary goal of the Virginia Preschool Initiative is to provide early intervention services and family support to ensure a solid foundation for success in kindergarten and early elementary school. 127

135 Williamsburg - James City County Public Schools Grants Fund Special Education in Jails Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 76,925 $ 79,573 $ 80,766 $ 1, % Total Wages ,925 79,573 80,766 1, % 2100 FICA Benefits - - 5,374 6,087 6, % 2210 VRS Benefits ,816 12,986 13, % 2300 HMP Benefits ,592 18,360 18,168 (192) -1.0% 2400 Group Life Insurance ,042 1, % 2750 Retiree Health Care Credit % Total Employee Benefits ,512 39,455 39, % Total Wages & Employee Benefits , , ,345 1, % Other Expenditures 5500 Travel % 6000 Materials & Supplies % 6030 Instructional Materials ,000 1,300 (700) -35.0% Total Other Expenditures ,000 2, % TOTAL $ 112,869 $ 121,028 $ 122,345 $ 1, % Grant Description In accordance with the Regulations Governing Special Education Programs for the Children with Disabilities in Virginia, the WJCC schools provides a program for children with disabilities who are incarcerated for 10 or more days in a regional or local jail in its jurisdiction. The term children with disabilities means identified students through the age of 22 if they are 22 on or before September 30 th of that school year. Students may be identified while incarcerated following procedures developed from the VDOE. The program has been in effect at the Virginia Peninsula Regional Jail since the school year and it is the responsibility of the WJCC schools to provide instruction to all identified individuals as long as they are incarcerated in this facility. 128

136 Williamsburg - James City County Public Schools Grants Fund Individualized Student Alternative Education Program (ISAEP) Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages - - $ 6,227 $ 7,000 $ 5,672 $ (1,328) -19.0% Total Wages - - 6,227 7,000 5,672 (1,328) -19.0% 2100 FICA Benefits (102) -19.0% Total Employee Benefits (102) -19.0% Total Wages & Employee Benefits - - 6,703 7,536 6,106 (1,430) -19.0% Other Expenditures 5500 Travel , (800) -80.0% 5800 Miscellaneous - - 4,629 2, (1,939) -84.3% 6030 Instructional Materials - - 7,643 6,881 9,050 2, % Total Other Expenditures ,504 10,181 9,611 (570) -5.6% TOTAL - - $ 19,207 $ 17,717 $ 15,717 $ (2,000) -11.3% Grant Description As stated in the State approved ISAEP application narrative, the main goal of the ISAEP program is to provide an opportunity for capable students who are not being successful in the traditional high school to earn a high school credential. Through academic instruction and vocational guidance, it is expected that the participants will leave school more ready to enter the next level of education or the workforce. 129

137 Williamsburg - James City County Public Schools Grants Fund School Health Initiative Grant Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 148,099 $ 153,973 $ 156,508 $ 2, % 1124 Supervisor Salaries & Wages ,992 79,033 80,198 1, % 1130 Other Professional Salaries & Wages ,604 42,228 42, % 1140 Technical Salaries & Wages ,836 59,559 60, % 1620 Supplemental Salaries & Wages ,828 29,204 29, % 1700 Stipends ,530 73,300 68,674 (4,626) -6.3% Total Wages , , , % 2100 FICA Benefits ,608 33,453 33, % 2210 VRS Benefits ,873 54,638 55, % 2300 HMP Benefits ,040 45,594 57,987 12, % 2400 Group Life Insurance - - 3,882 4,386 4, % 2750 Retiree Health Care Credit - - 3,458 4,118 4, % Total Employee Benefits , , ,618 13, % Total Wages & Employee Benefits , , ,575 14, % Other Expenditures 3000 Purchased Services ,401 13,500 10,500 (3,000) -22.2% 4000 Internal Services ,990 20,000 17,000 (3,000) -15.0% 5500 Travel - - 2,044 1,700 1,500 (200) -11.8% 5805 Staff Development - - 1,116 3,500 1,800 (1,700) -48.6% 6000 Materials and Supplies ,399 2,000 1,700 (300) -15.0% 6030 Instructional Materials ,503 11,208 20,000 8, % 9400 Parental Involvement 1,093 1,000 - (1,000) % Total Other Expenditures ,548 52,908 52,500 (408) -0.8% TOTAL $ 622,298 $ 632,394 $ 646,075 $ 13, % Grant Description This grant is provided by the Williamsburg Community Health Foundation in an effort to evaluate and expand WJC s programs affecting students and wellness. The results will be the development of an action plan and implementation of services that will address ways to improve nutrition, increase physical activity, and help families throughout the division to enroll in insurance programs and access medical care. 130

138 FISCAL YEAR 2018 FINANCIAL SUMMARIES Child Nutrition Services 131

139 Williamsburg - James City County Public Schools Child Nutrition Services Fund Budget Summary Currently, Williamsburg-James City County serves an average of 7,500 meals and 300 after-school snacks each day. Child Nutrition Services provides breakfasts, lunches, and snacks which meet the nutritional requirements of the U.S. Department of agriculture. Meals are provided free or at a reduced cost to students who qualify based on federal guidelines for the National School Breakfast and Lunch Programs. Account Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Sales $ 1,722,311 $ 1,658,141 $ 1,718,485 $ 1,745,086 $ 1,768,169 $ 23, % Federal 2,117,740 2,154,512 2,285,323 2,200,000 2,168,534 (31,466) -1.5% State 57,024 53,253 52,726 60,000 59,375 (625) -1.1% Catering 29,159 44,649 67,074 45,000 68,800 23, % Vending 25,708 14,156 12,721 20,000 15,500 (4,500) -29.0% Interest Earnings (200) -66.7% Other 9,808 15,396 21,941 16,000 22,000 6, % Total Revenue $ 3,962,238 $ 3,940,454 $ 4,158,505 $ 4,086,586 $ 4,102,678 $ 16, % Expenditures 1110 Administrative Salaries & Wages 90,238 94,226 96,582 98,030 99,157 1, % 1130 Other Professional Salaries & Wages ,565 47, % 1150 Clerical Salaries & Wages 39,211 39,953 40,460 40,488 42,054 1, % 1190 Service Salaries & Wages 1,106,106 1,161,696 1,125,898 1,149,012 1,204,249 55, % Total Wages 1,235,554 1,295,875 1,262,940 1,335,095 1,393,025 57, % 2100 FICA Benefits 89,287 94,255 90, , ,046 3, % 2210 VRS Benefits 74,135 77,915 73,520 81,183 98,855 17, % , % 2300 HMP Benefits 356, , , , ,490 (2,583) -0.6% 2400 Group Life Insurance 6,239 6,394 6,492 6,535 7,937 1, % 2500 Disability Insurance % 2750 Retiree Health Care Credit 5,819 5,695 5,782 6,147 7,450 1, % 2800 Other Benefits (868) 4,672 (886) % Total Employee Benefits 530, , , , ,778 21, % 0.0% Total Wages & Employee Benefits 1,766,384 1,891,191 1,861,430 1,940,167 2,019,803 79, % Other Expenditures 3000 Contracted Services 39,722 31,791 35,848 45,000 35,350 (9,650) -27.3% 5500 Travel 8,499 9,810 8,341 14,000 13,500 (500) -3.7% 5800 Miscellaneous 249, , ,918 5,000 3,565 (1,435) -40.3% 6000 Materials and Supplies 124, , , , ,235 25, % 6002 Food Supplies 1,787,847 1,833,588 1,773,272 1,952,419 1,845,225 (107,194) -5.8% 8100 Capital Outlay Replacement 100,954 9,857 19,183-30,000 30, % Total Other Expenditures 2,311,380 2,264,245 2,217,722 2,146,419 2,082,875 (63,544) -3.1% Total Expenditures $ 4,077,764 $ 4,155,437 $ 4,079,151 $ 4,086,586 $ 4,102,678 $ 16, % Excess of Revenues over Expenditures (115,526) (214,983) 79,354 (0) - Fund Balance - Beginning of year 749, , , , ,895 Fund Balance - End of Year $ 633,524 $ 418,541 $ 497,895 $ 497,895 $ 497,

140 Williamsburg - James City County Public Schools Child Nutrition Services Fund Budget Summary Currently, Williamsburg-James City County serves an average of 7,500 meals and 300 after-school snacks each day. Child Nutrition Services provides breakfasts, lunches, and snacks which meet the nutritional requirements of the U.S. Department of agriculture. Meals are provided free or at a reduced cost to students who qualify based on federal guidelines for the National School Breakfast and Lunch Programs. Account Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Sales - - $ 1,718,485 $ 1,745,086 $ 1,768,169 $ 23, % Federal - - 2,285,323 2,200,000 2,168,534 (31,466) -1.4% State ,726 60,000 59,375 (625) -1.0% Catering ,074 45,000 68,800 23, % Vending ,721 20,000 15,500 (4,500) -22.5% Interest Earnings (200) -40.0% Other ,941 16,000 22,000 6, % Total Revenue - - $ 4,158,505 $ 4,086,586 $ 4,102,678 $ 16, % Expenditures 1110 Administrative Salaries & Wages ,582 98,030 99,157 1, % 1130 Other Professional Salaries & Wages ,565 47, % 1150 Clerical Salaries & Wages ,460 40,488 42,054 1, % 1190 Service Salaries & Wages ,125,898 1,149,012 1,204,249 55, % Total Wages ,262,940 1,335,095 1,393,025 57, % 2100 FICA Benefits , , ,046 3, % 2210 VRS Benefits Plan 1 & ,520 81,183 98,855 17, % 2220 VRS Benefits Hybrid 3, % 2300 HMP Benefits , , ,490 (2,583) -0.6% 2400 Group Life Insurance - - 6,492 6,535 7,937 1, % 2500 Disability Insurance Retiree Health Care Credit - - 5,782 6,147 7,450 1, % 2800 Other Benefits - - (886) % Total Employee Benefits , , ,778 21, % 0.0% Total Wages & Employee Benefits ,861,430 1,940,167 2,019,803 79, % Other Expenditures 3000 Contracted Services ,848 45,000 35,350 (9,650) -21.4% 5500 Travel - - 8,341 14,000 13,500 (500) -3.6% 5800 Miscellaneous ,918 5,000 3,565 (1,435) -28.7% 6000 Materials and Supplies , , ,235 25, % 6002 Food Supplies - - 1,773,272 1,952,419 1,845,225 (107,194) -5.5% 8100 Capital Outlay Replacement ,183-30,000 30, % Total Other Expenditures - - 2,217,721 2,146,419 2,082,875 (63,544) -3.0% Total Expenditures $ 4,079,151 $ 4,086,586 $ 4,102,678 $ 16, % Excess of Revenues over Expenditures 79,354 (0) - Fund Balance - Beginning of year 418, , ,895 Fund Balance - End of Year $ 497,895 $ 497,895 $ 497,

141 FISCAL YEAR 2018 FINANCIAL SUMMARIES State Operated Programs 134

142 Williamsburg - James City County Public Schools State Operated Programs Fund 5 Year Summary Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue State $ 1,029,825 $ 1,031,973 $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10,402 1% Total Revenue 1,029,825 1,031,973 1,026,139 1,081,883 1,092,285 10, % Expenditures Merrimac Juvenile Detention Center 828, , , , ,165 6, % Eastern State Hospital 201, , , , ,120 3, % Total Expenditures $ 1,029,825 $ 1,031,973 $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10, % 135

143 Williamsburg - James City County Public Schools State Operated Programs Fund Budget Summary Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue State $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10, % Total Revenue 1,026,139 1,081,883 1,092,285 10, % Expenditures Merrimac Juvenile Detention Center , , ,165 6, % Eastern State Hospital , , ,120 3, % Total Expenditures $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10, % 136

144 Williamsburg - James City County Public Schools State Operated Programs Fund Merrimac Juvenile Detention Center Detail Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages $ 486,348 $ 506,711 $ 511,747 $ 5, % 1130 Other Professional Salaries & Wages ,088 57,945 58, % 1520 Substitute Salaries & Wages - - 5,400 15,000 6,400 (8,600) -57.3% 1620 Supplemental Salaries & Wages % Total Wages , , ,760 (2,896) -0.5% 2100 FICA Benefits ,675 44,344 44,122 (222) -0.5% 2210 VRS Benefits ,423 82,779 93,083 10, % 2300 HMP Benefits , , ,752 (1,145) -1.1% 2400 Group Life Insurance - - 6,468 6,663 7, % 2750 Retiree Health Care Credit - - 5,761 6,268 7, % Total Employee Benefits , , ,444 10, % Total Wages & Employee Benefits , , ,204 7, % Other Expenditures 3000 Purchased Services - - 9,203 9,800 7,000 (2,800) -28.6% 5500 Travel - - 7,710 9,700 5,400 (4,300) -44.3% 5800 Miscellaneous , (300) -30.0% 6000 Materials and Supplies , % 6020 Textbooks and Workbooks ,000 1, % 6030 Instructional Materials ,126 7,900 8, % 6040 Technology-Software/Online Content - 5,558 5, % 6045 Technology Supplies ,000 10, % 8210 Technology - Hardware Additions - - 3,509 10,000 - (10,000) % Total Other Expenditures ,421 39,900 38,961 (939) -2.4% TOTAL $ 816,643 $ 864,506 $ 871,165 $ 6, % Grant Description The Merrimac Center is a state operated program overseen by Williamsburg-James City County Public Schools. Funding provides educational services to students detained by the Justice System in the Middle Peninsula Juvenile Detention Center 137

145 Williamsburg - James City County Public Schools State Operated Programs Fund Eastern State Hospital Detail Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1110 Administrative Salaries & Wages $ 97,337 $ 98,797 $ 99,934 $ 1, % 1120 Instructional Salaries & Wages ,072 20,587 20, % 1150 Clerical Salaries & Wages ,592 28,005 28, % Total Wages , , ,088 1, % 2100 FICA Benefits ,351 11,275 11, % 2210 VRS Benefits ,565 18,589 20,933 2, % 2300 HMP Benefits ,733 36,720 36,336 (384) -1.0% 2400 Group Life Insurance - - 1,486 1,496 1, % 2750 Retiree Health Care Credit - - 1,324 1,408 1, % Total Employee Benefits ,460 69,488 71,932 2, % Total Wages & Employee Benefits , , ,020 4, % Other Expenditures 5800 Miscellaneous % 6000 Materials & Supplies (500) % Total Other Expenditures (400) -80.0% TOTAL $ 209,496 $ 217,377 $ 221,120 $ 3, % Grant Description The Virginia Department of Education provides funding to support the instruction of students, at Eastern State Hospital, who are under twenty-two years of age. The grant amount will support the personnel and non-personnel services expenses for the school year. 138

146 FISCAL YEAR 2018 FINANCIAL SUMMARIES Capital Improvement Projects (CIP) Funds 139

147 Capital Improvements Plan (CIP) The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of both James City County (County) and the City of Williamsburg (City). The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors and the City Council, represents the capital projects that the School Division intends to pursue. The Capital Improvement Budget development process continues to be collaborative. Input is gathered from a variety of sources. At the building level, principals and teachers identified needs of the building in priority order. A committee comprised of school and central office level administrators, met and reviewed the individual requests and determine which projects would be included in the proposed plan to be presented to the School Board for consideration and adoption. Once the School Division approves the CIP it is forwarded to the County Staff and the Board of Supervisors, as well as the City Staff and City Council. They review the Board's plans, request additional information as needed, and then incorporate those portions of the Board's CIP that are pertinent to each jurisdiction. The County Board and the City Council have until May to review, discuss and approve the capital budget, including the consideration of the appropriate financing necessary to support the approved projects. The current James City County and City of Williamsburg five-year school contract was negotiated and went into effect on July 1, The funding formula used to calculate operational costs was also decided for all capital project costs approved by the governing bodies, with the exception of new schools. The funding formula for new schools will be negotiated at that time. Once the capital projects are underway, the County, the City, and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department forwards reimbursement requests to the County and/or City for approved CIPrelated costs. 140

148 DJ Montague: Entrance redesign X 140, ,269 Replace interior floors (vinyl), repaint interior, replace carpet X 341, ,033 Replace walk-in fridge & freezer 57,964 57,964 Sidewalk and Parking lot corrections ADA 80,627 80,627 DJ Montague Total 220, , , ,893 Matthew Whaley: Replace chiller and hot water heaters X 136, ,856 Replace gym HVAC & makeup air 152, ,963 Window replacement 237, ,139 HVAC replacement 3,838,823 3,838,823 Parking lot expansion 319, ,815 Replace carpeting 143, ,782 Matthew Whaley Total - 456, ,782-3,838, , ,829,378 James River: Entrance redesign 39,669 39,669 Replace vinyl tiles + mitigation, repaint interior, replace carpet 294, ,920 Replace walk-in fridge & freezer 57,964 57,964 James River Total ,589-57, ,553 Stonehouse: Roof Replacement X 155, ,825 Entrance redesign X 162, ,055 Replace vinyl flooring + mitigation, interior painting, replace carpet 369, ,702 Replace walk-in fridge & freezer 59,703 59,703 HVAC replacement 629,359 4,816,281 5,445,640 Sports Field Lights 403, ,175 CIP Summary 05/16/2017 School Board Adopted Capital Improvement Plan FY2018 to FY2027 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Clara Byrd Baker: Exterior masonry repairs X 1,311,023 1,311,023 Restroom renovation X 196, ,964 Replace electric convectors 370, ,753 Clara Byrd Baker Total 1,311, , , ,878,740 Rawls Byrd: Replace electrical switch gear X 69,000 69,000 Replace 100 bldg roof & gutter repairs X 71,530 71,530 HVAC System Replacement 209,852 4,005,000 4,214,852 Entrance redesign X 93,159 93,159 Restroom renovations, replace vinyl tiles, repaint interior, replace carpeting X 462, ,467 Replace pitched asphalt roofs 148, ,508 Replace Gutters 81,550 81,550 Rawls Byrd Total 209,852 4,005, , , ,550 5,141, Norge: Entrance redesign X 104, ,926 Repaint interior X 169, ,646 Replace gym flooring X 58,245 58,245 Replace vinyl tiles X 439, ,297 Replace restroom finishes and fittings X 685, ,998 Replace electrical system 159, ,980 Replace carpeting 333, ,292 Replace Walk-in refridgerator/freezer 58,715 58,715 Norge Total 104, ,646 1,183, , ,715 2,010,099

149 Matoaka: Repaint metal roof X 216, ,192 Replace vinyl floors, repaint CMU walls, replace carpeting 358, ,789 Replace air-cooled chillers 153, ,442 Matoaka Total , , , ,423 J. Blaine Blayton: Replace vinyl flooring 117, ,103 Repaint interior 215, ,642 Replace carpeting 46,234 46,234 J. Blaine Blayton Total , ,980 Toano: Replace walk-in fridge & freezer X 82,836 82,836 Replace store-front entrance windows X 72,791 72,791 Entrance redesign X 129, ,814 Replace lift station generator 62,688 62,688 Refinish restrooms X 375, ,358 Repaint walls, replace carpeting, replace vinyl tiles X 649, ,238 Replace roof skylights 162, ,355 Field Lighting 540, ,927 Toano Total 82, ,605 1,024,596-62, , ,927 2,076,007 Hornsby: Replace vinyl tiles, replace carpeting, repaint interior 755, ,748 Hornsby Total , ,748 Lafayette: Roof replacement X 2,692,234 2,692,234 Replace main electrical switch gear X 225, ,707 Replace electrical panels X 152, ,505 Entrance redesign X 110, ,177 Deep sand and refinish gym floor 103, ,466 Repaint interior X 315, ,283 Power wash and refinish metal roof X 56,275 56,275 Replace carpeting 80,123 80,123 Lafayette Total - 3,180,623-56, , , ,283 3,735,771 Jamestown: Replace HVAC system X 320,000 5,580,000 5,900,000 EIFS repair 86,450 86,450 Replace walk-in fridge & freezer X 87,418 87,418 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Stonehouse Total , ,359 4,816,281 59, ,175 6,596, Berkeley: Replace electrical equip in 100&200 bldg X 180, ,031 Replace lighting fixtures X 85,822 85,822 Replace auditorium seating X 209, ,096 Entrance redesign X 110, ,176 Replace water source heat pumps/guidnce hvac X 382, ,783 Roof replacement X 296, ,700 Replace rubber roofs and canopy 122, ,651 Paint gym and refinish floor - 133, ,883 Replace rooftop HVAC 434, ,700 Replace vinyl tiles, repaint interior, & replace carpeting 828, ,291 Partial Roof Replacement 18,006 18,006 Baseball field refurbishment 106, ,136 Well removal 77,661 77,661 Berkeley Total 180, , , , ,651 1,047, , ,006 2,985,935

150 Facilities - New Construction Warhill High School Innovation Maker's Space/Chemistry Lab 300, ,420 High School Innovation Renovations 300, , ,000 Total 300, , , ,420 WJCC Grand Total 3,040,645 14,548,266 2,924,674 4,496,355 7,855,525 2,386,498 5,956,759 1,381, ,796 2,532,240 45,837,891 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Replace generator X 57,368 57,368 Partial roof replacement 697, ,728 Jamestown Total 406,450 5,580, , ,728 6,828,964 Warhill Overhaul cooling tower X 76,491 76,491 Replace media center carpet, repaint interior, replace flooring X 1,572,907 1,572,907 Replace rooftop heat pumps 56,856 56,856 Warhill Total ,491-1,572, ,856 1,706,254 Division Combined Projects: Brickwork X 86,569 86,569 Parking lots X 119, , , , , , , , , ,000 2,859,150 Sidewalks/Concrete Repairs X 95, , ,542 Playground Equipment 90,000 90, , , , , , , , ,000 Replace fire panels X 105,060 67, ,298 Division Combined Project Total 224, , , , , , , , , ,000 4,273,

151 Williamsburg - James City County Public Schools Capital Improvement Projects Fund 5 Year Summary Project Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change Existing Facilities Clara Byrd Baker Elementary Refurbishment/Safety & Security Upgrade $ - $ - $ 859,624 $ - $ - $ - Expand parking , Exterior Masonry ,311,023 1,311,023 Partial roof replacement , Laurel Lane Elementary HVAC (gym) 21, , HVAC , ,852 Perimeter enclosure 14, , D J Montague Elementary Bus Loop Canopy , Entrance Redesign , ,269 Parking lot and sidewalk ,627 80,627 Cafeteria Flooring ,269 - (66,269) Norge Elementary Entrance Redesign , ,926 HVAC ,665,557 - (3,665,557) Roof replacement ,000 - (613,000) Window replacement ,200 - (95,200) Matthew Whaley Elementary Dry pipe sprinkler 50, HVAC (chiller and auditorium) 43, ,559 6, James River Elementary HVAC 1,989, , Roof replacement , Stonehouse Elementary Bus loop canopy ,569 - (236,569) Chiller replacement ,000 - (150,000) Matoaka Elementary School Playground repairs 122, , Berkeley Middle School Electrical , ,031 Cafeteria expansion 30, , Toano Middle School Freezer/Walk in Refrigerator ,836 82,836 HVAC 2,058,607 8, Parking lot 187, Refurbishment 1,324, , Roof replacement 475, Lafayette High School Auxiliary gym ,380,605 - (1,380,605) HVAC 2,492,838 1,146,118 3, Refurbishment 811, Refurbish practice fields 36,499 86, Roof replacement ,765 - (507,765) Walkin refrigerator ,000 - (50,000) Jamestown High School Bleachers - 117, EIFS ,956 86,450 23,494 HVAC , ,000 Multi purpose space Refurbishment 77,195 1,454, , Track Resurfacing , Tennis Court Resurfacing , Roof underlayment , Warhill High School Chemistry Lab , ,420 Walkway to Warhill Cooley Field New field lighting ,744 - (169,744) Renovations ,644 - (180,644) Replace fence and gates ,406 - (91,406) 144

152 Williamsburg - James City County Public Schools Capital Improvement Projects Fund 5 Year Summary Project Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change Division Wide BackFlow Preventers ,000 - (71,000) Brickwork ,916 - (207,916) Bus garage equipment 51, ,800 - (98,800) Bus Safety Equipment 107, Gas canopy (Transportation) Gym/Garage Lighting 9, HVAC energy management controls ,000 - (108,000) IP Camera Conversion - 89, , Mobile Classrooms 36, , Operations HVAC 451,584 50, Repair parking lots - 71, , ,150 Replace fire panels , ,060 Security card access system 198, ,701-50,000 - (50,000) Sidewalks/concrete repair ,750 - (71,750) Technology 497, Total Existing Facilities 11,088,787 5,311,873 3,242,220 7,877,181 3,040,645 (4,836,536) Proposed New Facilities 4th Middle School-Phase I - 39,740 1,732,838 2,200,000 - (2,200,000) Total Proposed New Facilities - 39,740 1,732,838 2,200,000 - (2,200,000) TOTAL $ 11,088,787 $ 5,351,613 $ 4,975,058 $ 10,077,181 $ 3,040,645 $ (7,036,536) 145

153 1 146 School Board Adopted Capital Improvement Plan Fiscal Years

154 Summary Page 3 Capital Projects Pages 4-12 Capital Projects Description Pages Table of Contents 147

155 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL FY17 FY18 FY19 FY20 FY21 TOTAL Total School Board Approved Capital Improvement Plan FY2017 4,804,997 9,084,973 7,504,008 2,807,350 7,423,108 31,624,436 3 School Board Adopted Capital Improvement Plan Fiscal Years Summary Fiscal Years 2018 through 2027 are Recommended Total Capital Projects 3,040, ,548,266 2,924,67 4 4,496,35 5 7,855,092 2,386,498 5,956,759 1,381, ,796 2,532,240 45,837, Footnotes: 1. All projects presented within the Capital Improvement Plan include anticipated A&E costs (10%), contingency (5%) and escalati on at a rate of 3% annually. 2. With enrollment projections in the later years of the CIP, there is some uncertainty surrounding the exact placement of construction projects to accommodate the classroom space needs. With the development of future capital plans shifts in projects could occur. 3. Due to evaluation of projects annually there may be a need to shift projects to different years within the CIP than previously presented. 4. A new project may appear in the Capital Improvement Plan for the first time due to new or updated information being received (emergency, state requirement, safety, etc.) 5. With the opening of James Blair Middle School, new buses may be needed in FY19. Once a redistricting plan has been approved b y the School Board, the number of needed buses will be determined. 6. The School Board Adopted a Five-Year Capital Improvement Plan totaling $32,865,032 on May 16, Years 6 through 10 are for planning purposes only. Total City & County Adopted Capital Improvement Plan FY2017 Difference between School Board requested and City/County Adopted CIP FY ,077,18 1 5,272,184 4,279,876 4,074,442 5,004,418 4,826,596 28,262,513 (4,805,097 ) (3,429,566) 2,197,068 (2,596,512) (3,361,923)

156 CAPITAL PROJECTS School Board Approved Capital Improvement Plan SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL New Requests HVAC REPAIR OR REPLACEMENT/ WINDOW REPLACEMENT/ENERGY MANAGEMENT NORGE ELEMENTARY HVAC replacement 3,665,557 NORGE ELEMENTARY Repair failing windows 95,200 STONEHOUSE ELEMENTARY Chiller replacement 150,000 RAWLS BYRD ELEMENTARY HVAC replacement 209,852 4,005,000 4,214,852 MATTHEW WHALEY ELEMENTARY Replace chiller & hot water heaters 136, ,856 MATTHEW WHALEY ELEMENTARY Replace HVAC 3,838,823 3,838,823 MATTHEW WHALEY ELEMENTARY Window replacements 237, ,139 MATTHEW WHALEY ELEMENTARY Replace gym HVAC & makeup air 152, ,963 STONEHOUSE ELEMENTARY HVAC replacement 629,359 4,816,281 5,445,640 MATOAKA ELEMENTARY Replace air-cooled chillers 153, ,442 BERKELEY MIDDLE Replace water-source heat pumps/guidance HVAC 382, ,783 BERKELEY MIDDLE Replace rooftop HVAC 434, ,700 TOANO MIDDLE Replace store-front entrance windows 72,791 72,791 JAMESTOWN HIGH Replace HVAC system 320,000 5,580,000 5,900,000 WARHILL HIGH Overhaul cooling tower 76,491 76,491 WARHILL HIGH Replace rooftop heat pumps 56,856 56,856

157 CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 5 SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL ROOF REPLACEMENT/REPAIR NORGE ELEMENTARY Roof replacement (includes Needs Center) LAFAYETTE HIGH Roof replacement 2,692,234 2,692,234 RAWLS BYRD ELEMENTARY Replace bldg. 100 roof & gutter repairs 71,530 71,530 RAWLS BYRD ELEMENTARY Replace pitched asphalt roofs 148, ,508 STONEHOUSE ELEMENTARY Roof replacement 155, ,825 MATOAKA ELEMENTARY Replace metal roof 216, ,192 BERKELEY MIDDLE Roof replacement 296, ,700 BERKELEY MIDDLE Replace rubber roof and canopy 122, ,651 BERKELEY MIDDLE Partial roof replacement 18,006 18,006 LAFAYETTE HIGH Power wash and refinish metal roof 56,275 56,275 JAMESTOWN HIGH Partial roof replacement 697, ,

158 CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests SCHOOL REFURBISHMENT (FLOORING, TILE, PAINTING, ENTRANCE REDESIGN) DJ MONTAGUE ELEMENTARY Replace cafeteria flooring + moisture mitigation FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL CLARA BYRD BAKER ELEMENTARY Restroom renovation 196, ,964 RAWLS BYRD ELEMENTARY Entrance redesign 93,159 93,159 RAWLS BYRD ELEMENTARY Restroom renovation, replace vinyl tiles, repaint interior & replace carpeting 462, ,467 DJ MONTAGUE ELEMENTARY Entrance redesign (*) 140, ,269 DJ MONTAGUE ELEMENTARY Replace interior floors (vinyl), repaint interior, replace carpet 341, ,033 NORGE ELEMENTARY Entrance redesign (*) 104, ,926 NORGE ELEMENTARY Repaint interior (FY20), replace gym flooring (FY21), replace interior vinyl floors (FY21), replace carpeting (FY22) 169, , ,292 1,000,480 NORGE ELEMENTARY Replace restroom finishes and fittings 685, ,998 MATTHEW WHALEY ELEMENTARY Replace carpeting 143, ,782 JAMES RIVER ELEMENTARY Entrance redesign (*) 39,669 39,669 JAMES RIVER ELEMENTARY Replace vinyl tile + mitigation, repaint interior, replace carpet 294, ,920 STONEHOUSE ELEMENTARY Entrance redesign (*) 162, ,055

159 CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests SCHOOL REFURBISHMENT (FLOORING, TILE, PAINTING, ENTRANCE REDESIGN) (continued) STONEHOUSE ELEMENTARY Replace interior floors (vinyl) + mitigation, repaint interior, & replace carpet MATOAKA ELEMENTARY Replace vinyl floors, repaint CMU walls, replace carpeting J. BLAINE BLAYTON ELEMENTARY Replace vinyl floors, repaint interior, replace carpeting FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL 369, , , , , ,980 BERKELEY MIDDLE Entrance redesign (*) 110, ,176 BERKELEY MIDDLE Replace vinyl tiles, repaint interior, replace carpeting 828, ,291 TOANO MIDDLE Entrance redesign (*) 129, ,814 TOANO MIDDLE Refinish restrooms 375, ,358 TOANO MIDDLE Repaint walls, replace carpeting, replace vinyl tile 649, ,238 HORNSBY MIDDLE Repaint interior, replace carpeting, replace vinyl tile 755, ,748 LAFAYETTE HIGH Entrance redesign (*) 110, ,177 LAFAYETTE HIGH Repaint interior 315, ,283 LAFAYETTE HIGH Replace carpeting 80,123 80,123 WARHILL HIGH Replace media center carpet, repaint interior, replace flooring 1,572,907 1,572,907

160 CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL OTHER PROJECTS STONEHOUSE ELEMENTARY Bus loop canopy 236,569 LAFAYETTE HIGH Replace walk-in refrigerator & freezer 50,000 COOLEY FIELD Replace fence & gate 91,406 COOLEY FIELD New field lighting 169,744 COOLEY FIELD Renovations 180,644 CLARA BYRD BAKER ELEMENTARY Exterior masonry repairs 1,311,023 1,311,023 CLARA BYRD BAKER ELEMENTARY Replace electric convectors 370, ,753 RAWLS BYRD ELEMENTARY Replace electrical switch gear 69,000 69,000 RAWLS BYRD ELEMENTARY Replace gutters 81,550 81,550 DJ MONTAGUE ELEMENTARY Replace walk-in refrigerator & freezer 57,964 57,964 DJ MONTAGUE ELEMENTARY Parking lot and sidewalk ADA correction (*) 80,627 80,627 MATTHEW WHALEY ELEMENTARY Parking lot expansion (*) 319, ,815 NORGE ELEMENTARY Replace walk-in refrigerator & freezer 58,715 58,715 NORGE ELEMENTARY Replace electrical finishes and fittings 159, ,980 JAMES RIVER ELEMENTARY Replace walk-in refrigerator & freezer 57,964 57,964 STONEHOUSE ELEMENTARY Replace walk-in refrigerator & freezer 59,703 59,703 STONEHOUSE ELEMENTARY Sports Field Lights 403, ,175

161 CAPITAL PROJECTS School Board Approved Capital Improvement Plan SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL New Requests OTHER PROJECTS (continued) BERKELEY MIDDLE Replace electrical equipment in 100 & 200 areas 180, ,031 BERKELEY MIDDLE Replace auditorium seating 209, ,096 BERKELEY MIDDLE Replace light fixtures 85,822 85,822 BERKELEY MIDDLE Paint gym and refinish floor 133, ,883 BERKELEY MIDDLE Baseball field refurbishment (*) 106, ,136 BERKELEY MIDDLE Well removal (*) 77,661 77,661 TOANO MIDDLE Replace walk-in refrigerator & freezer 82,836 82,836 TOANO MIDDLE Replace lift station generator 62,688 62,688 TOANO MIDDLE Replace roof skylights 162, ,355 TOANO MIDDLE Field lighting 540, ,927 LAFAYETTE HIGH Replace main electrical switch gear 225, ,707 LAFAYETTE HIGH Replace electrical panels 152, ,613 LAFAYETTE HIGH Deep sand & finish gym floor 103, ,466 JAMESTOWN HIGH EIFS repair 86,450 86,450 JAMESTOWN HIGH Replace walk-in refrigerator & freezer 87,418 87,418 JAMESTOWN HIGH Replace generator 57,368 57,368

162 CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 10 SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL DVISION COMBINED PROJECTS: Brickwork 86,569 86,569 Sidewalks/concrete repairs 95, , ,542 Backflow preventers Playground equipment 90,000 90, , , , , , , , ,000 HVAC energy management controls Card access system replacement Bus maintenance garage equipment Parking lots 119, , , , , , , , , ,000 2,859,150 Replace fire panels 105,060 67, ,

163 CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL TOTAL CAPITAL PROJECTS 3,040,645 14,548,266 2,924,674 4,496,355 7,855,092 2,386,498 5,956,759 1,381, ,796 2,253,240 45,837, NEW CONSTRUCTION/BUILDING ADDITIONS LAFAYETTE HIGH Auxiliary Gym 4 TH MIDDLE SCHOOL Construction cost Williamsburg funding WARHILL HIGH SCHOOL INNOVATION MAKERSPACE & CHEMISTRY LAB 300, ,420 HIGH SCHOOL INNOVATION RENOVATIONS 300, , ,

164 CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL CLARA BYRD BAKER ELEMENTARY 1,311, , ,753 1,878,989 RAWLS BYRD ELEMENTARY 209,852 4,005, , ,508 81,550 5,141,066 DJ MONTAGUE ELEMENTARY 220,896 57, , ,893 NORGE ELEMENTARY 104, ,646 1,183, ,272 58,715 2,010,099 MATTHEW WHALEY ELEMENTARY 456, ,782 3,838, ,102 4,829,378 JAMES RIVER ELEMENTARY 334,589 57, ,553 STONEHOUSE ELEMENTARY 687, ,359 4,816,281 59, ,175 6,596,100 MATOAKA ELEMENTARY 216, , , ,423 J. BLAINE BLAYTON ELEMENTARY 378, ,980 BERKELEY MIDDLE 180, , , , ,651 1,047, ,700 18,006 2,985,935 TOANO MIDDLE 82, ,605 1,024,596 62, , ,927 2,076,007 HORNSBY MIDDLE 755, ,748 LAFAYETTE HIGH 3,180,623 56, ,466 80, ,283 3,735,771 JAMESTOWN HIGH 406,500 5,580, , ,728 6,828,964 WARHILL HIGH 76,491 1,572,907 56,856 1,706,254 DIVISION COMBINED PROJECTS 224, , , , , , , , , ,000 4,273,560 FACILITIES NEW CONSTRUCTION 300, , , ,420 TOTAL CAPITAL IMPROVEMENT REQUESTS 3,040,645 14,548,266 2,924,674 4,496,355 7,855,525 2,386,498 5,956,759 1,381, ,796 2,532,240 45,837,891

165 Jamestown High HVAC replacement FY18-20 $153,776 decrease HVAC replacement project cost decreased due to updated estimates obtained by operations staff for this project. This project will occur over the course of three years. No $ change The School Board Approved CIP included this project in FY2019 as outlined in our Facility Condition Index study. The County and City pushed this project to FY2020. We are recommending moving it back to the fiscal year where the FCI originally called for replacement because the systems are beyond estimated useful life. The Facility Condition Index (FCI) study proposed replacing components (chiller & heat pump for $146,775) of the system rather than a total system replacement. Based on staff evaluation, the system is past its estimated useful life (installed in 1990) and a change in components would create issues with controls. Recommendation is to complete a total HVAC system replacement over 3 years, with design occurring in FY2018 and replacement in FY2019 & FY2020. Design and installation costs verified through MJT Mechanical. Stonehouse Elementary HVAC replacement FY22 $4,586,934 increase Design cost for the HVAC replacement was included in the adopted CIP in FY2021. The replacement costs are being recommended in FY2022 for a total HVAC system replacement. This project was included in the School Board Approved 10-Year CIP. This is the first year this project would appear on the recommended Five-Year CIP. 13 CAPITAL PROJECTS The following is a list of the major changes from the FY17 adopted CIP that have been included in the FY18-22 CIP HVAC Repair or Replacement/Window Replacement/Energy Management Matthew Whaley Elementary Replace chiller & hot water heaters FY Rawls Byrd Elementary HVAC replacement FY18-20 $4,071,417 increase

166 Lafayette High School Roof replacement FY18 $1,427,601 increase $1,279,201 increase The original scope of the project was a FCI recommendation from Faithful + Gould (F + G). F + G noted the built-up single-ply roofing system has extensive blistering, missing sealant, ridging, and surface erosion on both structures and all roof levels. Evidence of current and reoccurring leaks were also noted within the interior of the building. This roof was installed in 1997 (20 years). Increased cost and condition verified through Moseley Architects ($1,427,601) and Roof Engineering ($1,279,201). The existing roof is approximately 212,000 square feet (s.f.). The scope of this project and type of roof will be determined based upon selection of vendor. DJ Montague Elementary Entrance redesign FY18 $20,000 increase Rawls Byrd Elementary Entrance redesign FY21 $24,200 increase Project increased due to change in scope and moved from FY19 to FY21. The change in scope includes the addition of hardware for a badge access system. The change in date is due to staff recommendations to align with school refurbishment. Stonehouse Elementary Entrance redesign FY20 $20,000 increase 14 Roof Repair & Replacement Refurbishments (Flooring, Tile, Painting, Entrance Redesign) 159 Project increased due to change in scope. The change in scope includes the addition of hardware for a badge access system. James River Elementary Entrance redesign FY20 $20,000 increase Project increased due to change in scope. The change in scope includes the addition of hardware for a badge access system. Project increased resulting from change in scope. The change in scope includes the addition of hardware for a badge access system.

167 Berkeley Middle Lighting fixtures FY23 $15,478 increase This project was previously requested in the CIP in FY21. The recommendation is to move this project to FY23 to align with the school s refurbishment. This project is new in the CIP for FY18. This will address parking lot and sidewalk modifications to meet accessibility requirements. This project must be completed in order to correct deficiencies identified in ADA regulations. Estimates provided by VHB Engineering and David Nice. Jamestown High EIFS FY18 $86,500 increase The Superintendent s recommendation is to remove this project from the CIP. The Superintendent, administrative staff, and the athletic director at Lafayette High School have identified an alternative solution to provide field lighting for practice fields. Lafayette High Walkway to Warhill FY19 $1,177,184 decrease Matthew Whaley Elementary Parking lot expansion FY19 $319,815 increase This project was previously requested during the CIP development process; however, it was not funded. This modification would provide paved parking spaces by removing the current stone section of parking while accommodating the city s BMP requirements. Division-wide Parking lots FY18 FY22 $368,740 decrease There is a cumulative decrease over the next 5 years in funding requested for parking lots. In the FY2017 adopted CIP, funding was requested in the years that the FCI identified need. The division is proposing a smoothing plan to address numerous parking lot repairs and replacements that are needed to update lots. 15 Other Projects DJ Montague Elementary Parking lot and sidewalk corrections FY18 $80,500 increase 160 This project is new in the CIP for FY18. A request for funding to address the EIFS at JHS, as outlined in the FCI, was included in the adopted FY2017 CIP. The FCI study proposed pressure washing these systems ($63,500). Upon further investigation, approximate area to repair is 25% of the entire building. A&E design costs are added to the estimated cost. Additional cost, condition and estimates provided by a vendor. Lafayette High Football Practice & Field Hockey Lighting FY23 $689,216 decrease The Superintendent s recommendation is to remove this project from the CIP due to safety concerns for students.

168 Division-wide Playground equipment FY19 FY22 $480,000 increase Elementary playground equipment is in need of replacement per the FCI and operations staff analysis. A replacement schedule is recommended over the next 9 years to replace division elementary playground equipment. Over the next 4 years the following playground equipment is recommended for replacement: Matthew Whaley (FY19), Rawls Byrd (FY20), Clara Byrd Baker (FY21), and Norge (FY22). The division received state grants to plan and implement High School Innovations. In that process, requests for changes in current academic space have been brought forward. In FY18, Warhill High has requested creating a chemistry lab and creating makerspace for the Pathways Project. In FY19 & FY20 funding is requested to support Jamestown and Lafayette in anticipation of requested innovation-related space changes. This project request is to expand the cafeteria/core space by enclosing a portion of the courtyard to accommodate additional space for students. The new area would also be utilized as commons space. The Superintendent is recommending this project be completed in advance of the High School Expansions slated for FY22 to address immediate capacity issues in advance of the expansions. 16 New Construction/Building Additions Division-wide High school innovation renovations FY18 FY20 $900,000 increase 161 Division-wide High school capacity expansion construction FY22 $2,008,500 decrease This project is being reduced in FY22. This will allow for core space expansions to occur in advance of the expansion construction to address immediate capacity issues. Jamestown High Cafeteria/Core Space expansion FY19 $2,008,500 increase

169 Berkeley Middle Partial roof replacement $18,006 Jamestown High Partial roof replacement $697,728 Lafayette High Repaint interior $315,283 Norge Elementary Replace walk-in refrigerator/freezer $58,715 Rawls Byrd Elementary Replace gutters $81,550 Stonehouse Elementary Sports field lights $403,175 Toano Middle (moved from FY26) Field lighting $540,927 Warhill High Replace rooftop heat pumps $56,856 Division-wide Parking lot replacement/repair $260,000 Division-wide Playground equipment $100, The following is a list of additions to the recommended CIP FY2027 CAPITAL PROJECTS 162

170 INFORMATIONAL SECTION

171 FISCAL YEAR 2018 K 12 ENROLLMENT 163

172 For the School Year, the enrollment for the Williamsburg-James City County Public Schools increased by 1.1 percent. From the September 30, 2015 K-12 enrollment level of 11,303 students, the School Division experienced an increase of 128 additional students, resulting in a September 30, 2016 K- 12 total of 11,431. It is important to remember that predicting enrollment for the entire school district can be done to a much greater level of confidence than that of specific grades within specific schools. Projections beyond two or three years are less reliable. For this reason, projections are updated annually based upon the September 30th enrollment. INTRODUCTION 164 This document provides detailed information regarding enrollment by schools for the current and previous years. Enrollment history is kept by grade and school for the past ten years. These enrollment projections were prepared by FutureThink in November The numbers in this report reflect the low enrollment projections.

173 11,622 11,665 13,000 Williamsburg-James City County Public Schools ACTUAL AND PROJECTED ENROLLMENT as of September 30th of each year 12,000 11,000 10,000 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 9, ,000 7,000 6,000 5,000 4,000 HISTORY PROJECTIONS 3,000 2,000 1,

174 Enrollment by Grade School Year 1,100 1,000 1, Number of Students K Grade Level

175 Williamsburg-James City County Public Schools SUMMARY by GRADE LEVEL ACTUAL as of September 30th PROJECTED as of Sep 30th Elementary Total 4,444 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 K Middle Total High Total 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2, ,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3, , , ,016 1,012 1,061 1, , Division Total 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 11,622 11,665 Annual Change % 1.1% 2.5% 0.4% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.2% 0.4% 0.7% 0.4% 0.4%

176 K-12 Enrollment by Ethnicity School Year Hispanic, 1,294, 11% White, 7,673, 67% 168 Asian, 313, 3% Breakdown of "Other" Students: 17 Native Hawaiian 50 Native Alaskan/American Indian 690 Combination (Multiple Races) Does not include Pre-K Students Black, 2,151, 19%

177 Enrollment by Gender School Year 6,000 5,562 5,869 5, Number of Students 5,000 4,500 4, % 51.5% 3,500 3,000 Female Male

178 County, 10,498, 92% K-12 Enrollment by Jurisdiction School Year City, 933, 8% 170

179 11,622 11,665 14,000 Williamsburg-James City County Public Schools ENROLLMENT SUMMARY As of September 30th 12,000 10,000 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11, ENROLLMENT 8,000 6,000 4,000 2,000 ACTUAL ENROLLMENT PROJECTED High 3,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 Middle 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 Elementary 4,444 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027

180 172 Sep Williamsburg-James City County Public Schools K-12 CLASSROOM CAPACITIES and ENROLLMENTS as of September 30th ENROLLMENT (Historical) Effective Cost Center/School Capacity (1) (2) (3) Clara Byrd Baker Rawls Byrd DJ Montague Norge Matthew Whaley James River Stonehouse Matoaka Blayton Elementary TOTAL 5,470 4,446 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 Available Capacity Berkeley James Blair Toano Hornsby Middle TOTAL 2,521 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 Available Capacity (2) (39) (31) (25) (46) (98) (107) (180) (216) (266) (239) (208) 36-Lafayette 1,314 1,266 1,099 1,114 1,108 1,077 1,098 1,158 1,160 1,209 1,152 1,146 1,154 1,163 1,179 1, Jamestown 1,208 1,344 1,261 1,232 1,217 1,186 1,211 1,263 1,313 1,308 1,328 1,322 1,329 1,340 1,359 1, Warhill 1, ,037 1,132 1,149 1,136 1,109 1,128 1,164 1,188 1,295 1,289 1,297 1,306 1,324 1,349 High TOTAL 3,963 3,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 Available Capacity TOTALS 11,954 10,139 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 11,622 11,665 Increase % Increase 0.3% 1.1% 2.5% 0.4% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.2% 0.4% 0.7% 0.4% 0.4% Projection Source: FutureThink, November 2016 (1) The Effective Capacity represents the "realistic and practical" number of students that the school facility can house as calculated by Moseley A in December Effective capacity was revised in 2006 and in (2) Middle school capacity totals were revised in November 2011 based on RRMM study. (3) Berkeley Middle School classrooms removed and converted to cafeteria seating. Note: The "boxed" areas in the PROJECTED columns indicate when projected enrollment will exceed the school's effective capac as of September 30th PROJECTED

181 Total Annual Change % 1.9% 4.3% -6.8% 16.9% -3.4% 1.0% -3.5% 1.2% 7.0% -6.5% 1.7% 2.6% -1.3% -0.1% LIVE BIRTHS (5 Years Prior) Williamsburg-James City County Public Schools KINDERGARTEN: Enrollment History and Projection 173 ACTUAL as of September 30th PROJECTIONS as of Sep 30th Cost Center/School CB Baker Rawls Byrd DJ Montague Norge Matthew Whaley James River Stonehouse Matoaka Blayton

182 174 Williamsburg-James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year Baker K Byrd K DJ Montague K

183 175 Williamsburg-James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year Norge K Whaley K James River K

184 176 Williamsburg-James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year Stonehouse K Matoaka K Blayton K Total-Elem 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 K Annual Change

185 Williamsburg-James City County Public Schools MIDDLE SCHOOL: Enrollment History and Projection as of September 30th of each year Berkeley James Blair Toano Hornsby Total-Middle 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2, Annual Change

186 Williamsburg-James City County Public Schools HIGH SCHOOL: Enrollment History and Projection as of September 30th of each year Lafayette 1,077 1,098 1,158 1,160 1,209 1,152 1,146 1,154 1,163 1,179 1, Jamestown 1,186 1,211 1,263 1,313 1,308 1,328 1,322 1,329 1,340 1,359 1, Warhill 1,136 1,109 1,128 1,164 1,188 1,295 1,289 1,297 1,306 1,324 1, Total 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3, , , ,016 1,012 1,061 1, , Annual Change

187 36-Lafayette 1,266 1,099 1,114 1,108 1,077 1,098 1,158 1,160 1,209 1,152 1,146 1,154 1,163 1,179 1, Jamestown 1,344 1,261 1,232 1,217 1,186 1,211 1,263 1,313 1,308 1,328 1,322 1,329 1,340 1,359 1, Warhill 756 1,037 1,132 1,149 1,136 1,109 1,128 1,164 1,188 1,295 1,289 1,297 1,306 1,324 1,349 Total: High 3,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 Change (4) (75) (18) Grand Total 10,139 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 11,622 11,665 Total Change Total Change (%) 0.3% 1.1% 2.5% 0.4% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.2% 0.4% 0.7% 0.4% 0.4% 179 Williamsburg-James City County Public Schools PROJECTED ENROLLMENT HISTORY and FORECAST SUMMARY ACTUAL as of September 30th School Baker Byrd DJ Montague Norge Matthew Whaley James River Stonehouse Matoaka Blayton Total: Elementary 4,446 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 Change (54) (27) (17) (3) Berkeley James Blair Toano Hornsby Total: Middle 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 Change - (44) (8) (6) (27) (31)

188 Students whose parents or legal guardians meet certain income levels can qualify for free or reduced lunch prices. The free or reduced lunch program is funded by the federal government. The data below provides summary information on students that qualify for the federal free or reduced lunch program in the school division. September 30, 2014 FY15 September 30, 2015-FY16 September 30, 2016-FY17 Number of Students Receiving Free or Reduced Lunch 180 SCHO O L FREE REDUCED TO TAL ENRO LLMENT % FREE REDUCED TO TAL ENRO LLMENT % FREE REDUCED TO TAL ENRO LLMENT % Clara Byrd Baker % % % Rawls Byrd % % % D. J. Montague % % % Norge % % % Matthew Whaley % % % James River % % % Stonehouse % % % Matoaka % % % JB Blayton % % % Berkeley % % % Toano % % % L Hornsby % % % Lafayette , % , % , % Jamestown , % , % , % Warhill , % , % , % Total 2, ,700 11, % 3, ,759 11, % 3, ,762 11, %

189 Five Year History of Per Pupil Expenditures $12,000 $10,916 $11,123 $10,898 $10,974 $11,450 $10,500 $9,000 $7,500 $6,000 $4,500 $3,000 $1,500 $ Source: Table 15 of the Superintendent's Annual Report for Virginia, Sources of Financial Support for Expenditures. Local State Sales Tax Federal 181

190 Composite Index Williamsburg and James City County City County 182

191 Comparison of Williamsburg-James City Public Schools and State Requirements: Ratio of Staff to Student Enrollment Below is a comparison of Williamsburg-James City County Public Schools staffing standards with those required by state regulations: GRADE LEVEL: ELEMENTARY SCHOOLS (K-5) Position State Requirement (student enrollment) W-JCC Staffing (budgeted) Principal One half-time to 299 One full-time at 300 Assistant Principal One half-time at 600 One full-time at 900 Media One part-time to 299 One full-time at 300 Full-time principal for each elementary school Full-time assistant principal at each elementary school. Full-time librarian at each elementary school Guidance Counselor Clerical Classroom Teachers One hour per day per 100 students One full-time position at 500 students and one hour per day additional time per 100 students or major fraction thereof. Part-time to 299 students One full-time at 300 students SOQ Standards Kindergarten 24:1 without assistant; no class larger than 29; class sizes larger than 24 require a full-time assistant. Grade 1 24:1 no class larger than 30 Grade 2 24:1 no class larger than 30 Grade 3 24:1 no class larger than 30 Grade 4 25:1 no class larger than 35 Grade 5 25:1 no class larger than 35 State K-3 Primary Class Size Reduction Program Between 30 and 45% Free Lunch (Ratio 19, Max Class 24) Between 16 and 30% Free Lunch (Ratio 20, Max Class 25) The revised SOQ calls for resource teachers (PE, art, music, etc.) of a ratio of five (5) per Full-time counselor for each elementary school. An additional half-time counselor is added for schools with more than 600 students and a fulltime counselor for schools over 750. Three and one-half (3.5) clerical positions for each elementary school (includes Sr. Admin Asst., Attendance Associate, and Media Assistant, and part-time receptionist) School wide 22:1 student/ teacher ratio (Target ratio of 20:1 for Grades K-2; 22:1 for Grade 3; and 25:1 for 4-5. Class cap of 23 in Grades K-2; 25 in Grade 3; and 28 for across all classes). Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, gifted, guidance counselors, resource teachers (health and physical education, art, and music teachers), media specialists, instructional technology, ESL, and all other positions funded by special funds, i.e. grants. 183

192 Comparison of Williamsburg-James City Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: MIDDLE SCHOOLS (6-8) Position State Requirement (student enrollment) W-JCC Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal for each middle school Assistant Principal One full-time for each 600 students Full-time assistant principal at each middle school. Media Guidance Counselor Clerical Classroom Teachers One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 80 students One full-time at 400 plus an additional period per 80 students or each major fraction thereof. One full-time and one additional full-time for each 600 students beyond 200 One full-time for the library at 750 students SOQ Standards Middle School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Full-time librarian at each middle school Two Full-time per middle school Four (4) clerical positions for each middle school (includes Sr. Admin Asst., Guidance Assistant, Attendance Associate, and receptionist) One full time clerical for media center WJCC Standards Middle School 18.5:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, guidance counselors, At-Risk/Alt. Ed., media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. 184

193 Comparison of Williamsburg-James City Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: HIGH SCHOOLS (9-12) Position State Requirement (student enrollment) W-JCC Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal for each high school Assistant Principal One full-time for each 600 students Two full-time assistant principals at each high school. Librarian Guidance Counselor One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 70 students One full-time counselor at 350 students plus One additional period for each 70 students or major fraction thereof. State standard Four full-time per high school Clerical One full-time and an additional full-time for each 600 students beyond 200. One full-time for the library at 750 students Nine (9) clerical positions for each high school (includes Sr. Admin. Asst., Attendance Associate, Clinic Assistant, Admin. Asst., Data Entry Operator, Admin. Asst./Registrar, Receptionist, Treasurer. State standard Classroom Teachers SOQ Standards High School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. WJCC Standards High School 20:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, adult education, guidance counselors, At-Risk/Alt. Ed., media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. 185

194 Enrollment Desired Core Ratio Number of Core Teachers (100) Art FY Teacher School Staffing Allocation Music/ Instrumental PE/H Tech Core & Resource/ Electives Advan. Coaches/ SS/ School Improv.** Math Reading Total Operating Allocation Elementary Core Staffing Allocations Resource Specialized Staffing Clara Byrd Baker : Rawls Byrd : DJ Montague : Norge : Matthew Whaley : James River : Stonehouse : Matoaka : J. Blaine Blayton : Total 5,001 22: FY 16/17 Total 5,028 22: : Middle Core/Elective Allocations In core/elective allocation Specialized Staffing Berkeley : Toano : Hornsby : Total 2, : FY 16/17 Total 2, : : High Core/Elective Allocations In core/elective allocation Specialized Staffing Lafayette 1,146 20: Jamestown 1,322 20: Warhill 1,289 20: Total 3,757 20: FY 16/17 Total 3,703 20: Overall Ratio Grand Total/Avg. 11, FY 16/17 Budget Diff. 11, * Target ratio of 20:1 for Grades K-2; 22:1 for Grade 3; and 25:1 for 4-5. Class cap of 23 in Grades K-2; 25 in Grade 3; and 28 for 4-5 (across all classes). ** Elementary schools can use SS/At-Risk for any category of specialized staffing. *** Secondary caps 35:1 (excluding PE and Music) Other Staffing Total Regular Ed. Teachers (Prog. 100s & Spec. Ed. Teachers (Program 200s) Adult Ed. Teachers (Program 700) JR IB (Foreign Language and Coordinator) 2.00 Special Education teaching positions 96.0 Adult Ed. 2.0 School Performance Coordinators 8.40 Special Education Instructional Specialists 6.0 Total Positions 2.0 Career & Technical Coordinator 1.00 Assistive Technology Specialist 1.0 Gifted & Talented Coordinator 1.00 Total Positions IT integration teacher (ITRT) Total Pre-K (Program 800s) Technology Coordinator 1.00 Total Gifted Teachers (Program 400s) Pre-K Teaching Positions 33.0 HS Athletic Directors 3.00 Gifted Teaching Positions 13.5 Pre-K Inst. Specialist 1.0 Learning lab 2.00 Total Positions 13.5 Total Positions 34.0 ESL positions HS Athletic Trainer 3.00 Student Support Positions 2.00 Reserve Positions 2.00 Social School Improvement Specialists (Middle) 3.00 Media Guidance Gifted Workers Total positions required Elementary Middle High Division Total

195 Full Time Equivalent (FTE) District Employees by Type Approved Full-Time Equivalent Employees Description Deputy Superintendent Senior Director for Student Services Senior Director for Accountability, Quality & Innovation Senior Director for School Performance Director of Special Programs Supervisor for Accountability & Assessment Curriculum Coordinators Coordinator for Multicultural Education Supervisors for Instruction Hearing Officer Student Services Supervisor Coordinator of Student Interventions Coordinator for Family & Community Engagement Principals Assistant Principals Supervisor for Preschool Instruction Guidance Counselors Librarians Classroom Teachers Preschool Teachers Preschool Instructional Specialist Special Education Teachers Instructional Specialist for Special Education Assistive Technology Specialist Career and Technical Teachers Gifted and Talented Teachers Adult Education Teachers Athletic Directors Athletic Trainers (prior to 2015, included in classroom teachers) Teacher Assistants Social Workers Interpreters Records Management Specialist Clerical INSTRUCTION 1, , , , ,

196 Full Time Equivalent (FTE) District Employees by Type Description Approved Full-Time Equivalent Employees Supervisor for Health Services Nurses Psychologists Occupational Therapists Physical Therapists Speech Therapists ATTENDANCE and HEALTH SERVICES Superintendent Chief Financial Officer Comptroller Senior Director for Human Resources Senior Director of Organizational Development Human Resources Supervisor Human Resources Directors Human Resources Coordinators Benefits Coordinator Human Resources Specialist Accountant Director of Public Relations & Community Engagement Clerical ADMINISTRATION Director for Transportation Coordinators Technicians Clerical Bus Drivers Bus Aides Mechanics PUPIL TRANSPORTATION Senior Director for Operations Energy Manager Facilities Coordinator Trades Security Guards Groundsworkers Clerical Custodians OPERATIONS and MAINTENANCE

197 Full Time Equivalent (FTE) District Employees by Type Approved Full-Time Equivalent Employees Description Director for Technology Coordinator for Technology Supervisor for Media/Technology ITRT Integration Specialist LAN Administrator Internetwork Administrator Network Specialist Programmer/Analyst Database Administrator Computer Repair Technicians Communications & Digital Design Specialist Technology Teachers Technology Support Clerical TECHNOLOGY TOTAL POSITIONS - OPERATING BUDGET 1, , , , , * Federal Grants * State Grants * Other Grants State Operated Programs Food Services Fund TOTAL POSITIONS - ALL FUNDS 1, , , , , Note (*): Positions in the grants may fluctuate due to changes in approved funding levels or modifications to the grant as approved by the granting agency after the budget has been adopted and appropriated. 189

198 WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS General Statistical Data Encompassing School Division Area Debt Service and Application of Funds for Education and Other Purposes for the City of Williamsburg and the County of James City (combined) Debt for all Debt Debt interest Total Total debt Total Fiscal Debt for other uses or Total interest for for all other debt service for debt Year education applications debt education applications interest education service 2015 $ 12,525,890 5,324,952 17,850,842 5,215,363 2,824,413 8,039,776 17,741,253 25,890, ,170,600 4,930,716 17,101,316 6,172,777 2,862,765 9,035,542 18,343,377 26,136, ,655,185 12,576,881 24,232,066 6,613,640 3,048,833 9,662,473 18,268,825 33,894, ,982,506 10,315,505 21,298,011 6,727,441 2,907,653 9,635,094 17,709,947 30,933, ,936,524 6,418,694 17,355,218 7,139,441 2,989,372 10,128,813 18,075,965 27,484, ,737,262 6,424,112 17,161,374 7,710,273 2,774,701 10,484,974 18,447,535 27,646, ,543,170 4,001,011 15,544,181 8,314,606 2,647,068 10,961,674 19,857,776 26,505, ,368,365 5,066,141 16,434,506 8,834,585 2,856,913 11,691,498 20,202,950 28,126, ,668,683 3,687,444 15,356,127 6,764,961 2,558,927 9,323,888 18,433,644 24,680, ,635,313 8,327,326 12,962,639 4,856,090 1,611,803 6,467,893 9,491,403 19,430,532 Source: Comparative Report of Local Government Revenues and Expenditures, an annual report prepared by Auditor of Public Accounts, Commonwealth of Virginia, Richmond, VA 190 Demographic and Economic Statistics for the City of Williamsburg and the County of James City (combined) Per Capita Calendar Area Personal Personal Interstate Miles Land Area House- Real Estate Year Population income Income Miles of Roads Square Holds Tax Rates ,289 ** ** Primary Secondary Miles in 2009 FY ,187 ** ** City , per $ ,711 ** ** County , per $ ,376 ** ** Total , ,451 4,610,247 54, ,500 4,316,358 53, ,745 4,037,513 49, ,135 3,840,913 48, ,195 3,985,612 51, ,867 3,641,841 47,825

199 WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS General Economical Data for The City of Williamsburg and James City County Operating Expenses for the City of Williamsburg Total General Health Parks, Community Non Gov't Fiscal Government Judicial Public Public and Recreation Develop- depart- Interest Activities Year Administration Administr. Safety Works Welfare Education & Cultural ment mental Expense Expenses 2016 $ 4,072, ,421 10,290,497 3,721,977 2,452,903 8,929,127 2,285,504 5,055, ,452 37,518, ,998, ,778 9,777,938 5,056,076 2,208,356 9,132,615 2,455,296 4,666, ,260 37,962, ,070, ,441 10,122,867 4,526,929 2,309,325 9,170,571 2,399,212 4,684, ,563 37,898, ,252, ,565 9,671,016 4,142,471 2,251,382 8,205,970 2,430,750 4,512, ,847 36,091, ,067, ,239 9,638,966 4,505,943 2,414,154 7,756,817 2,424,850 4,418, ,343 36,074, ,563, ,416 9,275,831 4,750,649 2,245,513 7,736,481 2,314,517 4,482, ,738 35,059, ,350, ,247 9,200,629 3,314,209 2,319,951 8,439,060 2,362,491 4,788, ,123 35,602, ,206, ,159 9,626,052 4,493,041 2,335,735 7,913,290 2,535,481 5,091, ,129 36,983, ,925, ,459 9,410,409 4,504,611 2,415,272 8,446,319 2,275,707 5,694, ,896 37,509, ,556, ,945 8,840,146 7,196,599 2,176,382 7,044,990 2,170,492 5,328, ,307 37,245,394 Source: Comprehensive Annual Financial Report, City of Williamsburg, Commonwealth of Virginia 191 Operating Expenses for James City County Interest Total General Health Parks, Community on long- Non Gov't Fiscal Government Judicial Public Public and Recreation Develop- Storm term depart- Activities Year Administration Administr. Safety Works Welfare Education & Cultural ment Costs Debt mental Expenses 2016 $ 8,807,519 $ 5,682,096 $ 30,842,789 $ 7,986,260 $ 7,368,295 $ 87,508,710 $ 10,650,141 $ 12,787,069 $ - $ 5,869, ,502, ,278,147 5,598,594 23,996,973 6,985,073 7,013,325 87,713,464 9,386,351 10,692,736-7,787, ,452, ,847,977 5,768,152 27,483,149 7,474,088 7,061,327 85,595,145 11,451,751 11,196,507-8,822, ,700, ,304,134 5,505,727 27,750,476 7,963,622 6,785,380 84,309,615 8,536,371 11,139,632-9,522, ,817, ,103,421 5,513,976 23,768,668 6,119,246 7,042,619 82,082,568 8,744,156 14,832,661-9,384, ,592, ,061,671 5,394,548 15,003,864 7,332,972 7,582,994 83,737,593 8,980,597 9,467,357-9,853, ,415, ,962,622 5,321,244 22,477,094 19,240,014 7,332,607 81,441,066 8,938,509 11,472,198-10,671, ,856, ,347,839 5,515,309 23,267,505 5,925,566 7,171,131 83,021,945 10,302,398 13,575,967-10,582, ,710, ,873,491 5,151,971 24,704,720 5,990,017 7,116,193 75,880,133 6,534,492 16,633,166-11,198, ,082, ,835,827 5,053,351 23,500,193 3,361,025 6,762,204 63,874,870 2,131,929 17,214, ,546 9,857, ,757,573 Source: Comprehensive Annual Financial Report, James City County, Commonwealth of Virginia

200 GLOSSARY OF TERMS This glossary includes definitions of terms used in this budget document and other terms as deemed necessary for an understanding of financial accounting procedures for the Williamsburg-James City County Public Schools (WJCC). Account Code A system of numbering or otherwise designating accounts, entries, invoices, vouchers, etc., in such a manner that the symbol/code used quickly reveals certain required information Accrual Basis A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Activity Departmental efforts which contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget. Allocation - The amount of funding appropriated to a school or cost center. Types of allocations include the per pupil allocation for specific purposes, activities, or objects such as instructional supplies, postage, staff development, and certain categories of capital equipment. Allot To divide an appropriation into amounts that may be encumbered or expenses during an allotment period. Annualize Taking changes that occurred mid-year and calculating their cost for a full year, for the purpose of preparing an annual budget. Appropriation An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in purpose, amount, and as to the time when it may be expended. Assessed Valuation The valuation set upon real estate and certain personal property the assessor as a basis for levying property taxes. Asset Resources owned or held by an entity, which have monetary value. Attrition A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, retirement, or means other than layoffs. Authorized Positions Employee positions, which are authorized in the adopted budget, to be filled during the year. Balance Sheet A financial statement that discloses the assets, liabilities, reserves, and fund balance of a school division by fund type at a specified date. Basis of Accounting The school division uses, for budgetary purposes, the modified accrual basis of accounting where revenues are recorded when susceptible to accrual (i.e., both measurable and available). Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures, other than principal and interest on long-term debt which is recorded when due, are recorded when the related fund liability is incurred. 192

201 GLOSSARY OF TERMS Bond A written promise to pay a specified sum of money called the face value or principal amount together with periodic interest, at a specified rate, over a specific period of time. Bonds for school purposes are either General Obligation Bonds or Virginia Public School Authority Bonds. Budget A plan of financial operation/activity embodying an estimate or proposed expenditures for a given period and the proposed means of financing them. Budget Calendar The schedule of key dates which the government follows in the preparation and adoption of the budget. Budgetary Basis This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, Cash, or modified accrual. Budgetary Control The control or key management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Budget The appropriation by the City/County of funds for improvements to facilities and other infrastructure. Capital Expenditures Capital expenditures are usually regarded as long-term, while operating expenditures even though recurring are short-term. A project generally will be suitable for the capital improvement budget if: It requires extensive architectural/engineering services. It requires expenditures of $50,000 or more. It has a useful life of ten (10) years or longer. It takes four (4) or more weeks to complete. It significantly improves the value of the asset. Capital Improvements Expenditures related to the acquisition, expansion or rehabilitation of an element of the government s physical plant; sometimes referred to as infrastructure. Capital Improvements Program/Capital Improvement Plan (CIP) A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government s longterm needs. Capital Outlay Expenditures which result in the acquisition of or addition to fixed assets such as land, buildings and equipment. 193

202 GLOSSARY OF TERMS Capital Project Major construction, acquisition, or renovation activities that add value to a government s physical assets or significantly increase their useful life - also called capital improvements. Cash Basis A basis of accounting in which transactions are recognized only when cash is increased or decreased. Commodities Expendable items that are consumable or have a short life span; i.e., office supplies, gasoline, minor equipment and asphalt. Consumer Price Index (CPI) A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. Cost of Living Adjustment (COLA) An increase in salaries to offset the adverse effect of inflation on compensation. Current Level Budget Cost of continuing the existing levels of service in the current year. Debt Service The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit The excess of an entity s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department The basic organizational unit of government which is functionally unique in its delivery of services. Disbursement The expenditure of monies from an account. Distinguished Budget Presentation Awards Program A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. Employee Benefit Costs/Fringe Benefits All expenditures for job related costs provided to employees as part of their compensation. Fringe benefit costs include employer s portion of FICA, Medicare, retirement, group insurance (health, dental, and life), unemployment, workers compensation, and tuition assistance. 194

203 GLOSSARY OF TERMS Encumbrance The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Entitlements Payments to which local governmental unites are entitled, pursuant to an allocation formula determined by the agency providing monies, usually the state or the federal government. Expenditures The cost of goods delivered or services rendered, whether paid or unpaid. Expense Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fiscal Period Any period of time at the end of which an entity determines its financial position and results of operations. WJCC has a fiscal year of July 1 to June 30. Fiscal Policy A government s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreedupon set of principles for the planning and programming of government budgets and their funding. Fiscal Year A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. WJCC has a fiscal year of July 1 to June 30. Fixed Assets Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. Assets of significant value and having a useful life of several years. Fixed assets are also called capital assets. Full-Time Equivalent (FTE) Position This represents the number of full-time positions in a given area. A 1.0 refers to a position which is full-time and a.5 FTE refers to a position which is equivalent to half-time. Function A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., education). The term function in this budget also refers to the State-defined categories and WJCC defined sub-categories. The six categories in the budget are: Instruction: further broken down by classifications within the function, e.g., regular instruction, special education, etc. Student Attendance, and Health: further broken down by classifications within the function, e.g., heath, speech, etc. Administration: further broken down by classifications within the function, e.g., executive, personnel services, etc. Pupil Transportation: further broken down by classifications within the function, e.g., operation, maintenance, etc. Operations and Maintenance: further broken down by classifications within the function, e.g., buildings, grounds, etc. Technology: further broken down by classifications within the function, e.g., classroom, instructional support, etc. 195

204 GLOSSARY OF TERMS Fund A fiscal and accounting entity with a self-balancing set of accounts, recording assets, and liabilities for a specific purpose or activity of the school system. Fund Balance The excess of assets of a fund over its liabilities and reserves. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. Goal A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. Grants A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending on the grantee. Hourly An employee who fills a temporary or short-termed position. Such employees provide contingency staffing for government operations during peak workloads, or to address temporary staffing needs. Hourly employees are paid on a per-hour basis and receive limited benefits. Indirect Cost A cost is necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. Infrastructure The physical assets of a government (e.g., streets, water, sewer, public buildings and parks). Instruction Instruction includes the activities that deal directly with the interaction between teachers and students. Interfund Transfers The movement of monies between funds of the same governmental entity. Intergovernmental Revenue Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Line-Item Budget A budget prepared along departmental lines that focuses on what is to be bought. Long-Term Debt Debt with a maturity of more than one year after the date of issuance. Material and Supplies Expendable materials and operating supplies necessary to conduct departmental operations. Modified Accrual Under this method of accounting, revenues are recognized in the period in which they become measurable and available. Expenditures are recorded when the fund liability is incurred. 196

205 GLOSSARY OF TERMS Object Code (Object of Expenditure) An expenditure classification, referring to the lowest and most detailed level of classification, such as salaries, health insurance, electricity, supplies, and equipment. Object categories are broken down further into the following expenditure types: Personnel Services: further broken down by object classifications full time employees, substitutes, workshops and part-time employees Fringe Benefits: further broken down by object classifications FICA, Virginia Retirement costs, Health Insurance subsidy, and other employee benefits Purchased Services: further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges: further broken down by object classifications utilities, fuel postage Materials and Supplies: further broken down by object classifications instructional supplies, office supplies Capital Outlay: further broken down by object classifications school allocations, bus, vehicle and equipment replacements Objective Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific time frame. Obligations Amounts that a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. Operating Expenses The cost for personnel, materials, and equipment required for a department t function. Operating Revenue Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. Pay-As-You-Go Basis A term used to describe a financial policy by which capital outlays are finances from current revenues rather than through borrowing. Per Pupil Allocation An amount provided to a school based on the number of students enrolled. Performance Budget A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. Performance Indicators Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Performance Measure Data collected to determine how effective or efficient a program is in achieving its objectives. Personnel Services Expenditures for salaries, wages, and fringe benefits of a government s employees. 197

206 GLOSSARY OF TERMS Prior Year Encumbrances Obligations from previous fiscal years in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligation are paid or otherwise terminated. Program Revenue (Income) Revenues earned by a program, including fees for services, license and permit fees, and fines. Purpose A broad statement of the goals, in terms of meeting the public service needs, that a department is organized to meet. Reserve An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific purpose. Resolution A special or temporary order of a legislative body; an order of a legislative body less legal formality than an ordinance or statute. Resources Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Revenue The sources of income of a governmental agency from taxation and other sources to finance operations. Service Level Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Site-Based Budgeting A decentralized budget process whereby budget preparation and development are based on individual schools (and departmental) sites. Source of Revenue Revenues are classified according to their source or point of origin. State Categories The broad expenditure categories for school divisions determined by the State Board of Education. Current state categories are as follows: Instruction Transportation Facilities Administration Operations and Maintenance Debt Service Student Attendance and Health Child Nutrition Services Technology Supplemental Appropriation An additional appropriation made by the governing body after the budget year or biennium has started. Target Budget Desirable expenditure levels provided to departments in developing the coming year s recommended budget. Based on the prior year s adopted budget, excluding one-time expenditures, projected revenues and reserve requirements. Tax Levy The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. 198

207 GLOSSARY OF TERMS Taxes Compulsory charges levied by a government for the purpose of financing services for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfers In/Out Amounts transferred from one fund to another to assist in financing the services for the recipient fund. Unencumbered Balance The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance the portion of a fund s balance that is not restricted for a specific purpose and is available for general appropriation. User Charges The payment of a fee for direct receipt of a public service by the party who benefits from the service. Variable Cost A cost that increases/decreases with increases/decreases in the amount of service provided such as the payment of a salary. 199

208 This page intentionally left blank 200