Taylor County Board of Education. Proposed FY 2016 Operating Budget

Transcription

1 Taylor County Board of Education Proposed FY 2016 Operating Budget May 5, 2015

2 Table of Contents List of Schools and Administrative Staff....1 Statements of Estimated Revenues and Expenditures (Proposed) Consolidated Operating Budget of All Funds Chart District-Wide Revenues....8 Comparison of Final Computations for FY 2015 and FY FY16 State Final Computations Chart Medicaid Revenue Since FY Camp Towles Funding Analysis..52 FY16 Levy Order and Rate Sheet (Adopted April 21, 2015)..53 WVSAO Approval Letter of Proposed Levy Rates...54 FY16 Certificate of Valuation from Taylor Co. Assessor s Office MBC Bond Levy Letter for FY16.57 Official Excess Levy Ballot..58 Excess Levy Budgeted Expenditures List of Capital Improvement Projects for FY16.62 Chart District-Wide Expenditures at Function Level.63 Budgetary Highlights.64

3 Taylor County Board of Education School Listing For School Year Telephone Numbers Administrative Staff Name Address Land Line Fax Line Name/Position Address Student Grades Anna Jarvis Elementary 650 N. Pike Street Heather Mugnano, Principal PK - 4 Grafton, WV Holly Miller, Asst Principal holly.miller@k12.wv.us Jane McDaniel, Secretary tjmcdaniel@k12.wv.us Lisa Trickett, Secretary lmtricke@k12.wv.us Flemington Elementary 824 Simpson Rd Jeanne Gren, Principal jgren@k12.wv.us PK - 4 Flemington, WV Amanda Fernatt, Secretary West Taylor Elementary 200 Morrow Cross Rd Matthew Keener, Principal mkeener@k12.wv.us PK - 4 Flemington, WV Connie Mayle, Secretary cmayle@k12.wv.us Taylor County Middle 670 Spring Hills Rd Pamela Gallaher, Principal pgallahe@k12.wv.us 5-8 Grafton, WV Michelle Fleming, Asst Principal mlflemin@k12.wv.us Elaine Gilbert, Secretary egilbert@k12.wv.us Jeanie Conner, Secretary sjbolyar@k12.wv.us Grafton High 400 Riverside Drive Joseph Findley, Principal jfindley@k12.wv.us 9-12 Grafton, WV Lori Shumaker, Assistant Principal lrshumak@k12.wv.us Cheryl Snyder, Assistant Principal casnyder@k12.wv.us Vickie Lakatos, Secretary vickie.lakatos@k12.wv.us Tammy Cochran, Secretary tmcochran@k12.wv.us Taylor County Technical Center 115 Luby St Joseph Findley, Principal jfindley@k12.wv.us 9-12 Grafton, WV Lori Shumaker, Assistant Principal lrshumak@k12.wv.us Cheryl Snyder, Assistant Principal casnyder@k12.wv.us 4/22/2015, 11:38 AM School Listing for FY of 1 1

4 STATE OF WEST VIRGINIA, TAYLOR COUNTY, to wit: TAYLOR COUNTY BOARD OF EDUCATION STATEMENT OF ESTIMATED REVENUES AND EXPENDITURES FOR THE FISCAL YEAR ENDED JUNE 30, 2016 In accordance with West Virginia Code as amended, the Taylor County Board of Education proceeded to make an estimate of the amounts necessary to be raised by a levy of taxes for the 2015 fiscal year, and doth determine and estimate the several amounts to be as follows: The amount due and the amount that will become due and collectible from every source during the fiscal year INCLUDING THE LEVY OF TAXES, is as follows: Estimated revenues: GENERAL CURRENT EXPENSE FUND Local Sources: Property taxes (Net of allowances) $ 7,725,204 Other local sources 125,500 State Sources: State aid to schools 11,824,412 Other unrestricted - Federal sources: Unrestricted 170,000 Miscellaneous sources Total estimated revenues 19,845,116 Estimated transfers in and other financing sources 50,000 Estimated beginning balance 1,200,000 Total estimated revenues, other financing sources, and beginning balance $ 21,095,116 Estimated expenditures: WVDE Instruction $ 10,949,899 Supporting services: Students 880,100 Instructional staff 315,092 Central administration 517,257 School administration 1,113,695 Central services 785,371 Operation and maintenance of facilities 2,693,178 Student transportation 2,070,249 Other supporting services 8,901 Food services - Community services 44,626 Capital outlay - Debt service: Principal retirement 28,721 Interest and fiscal charges - Total estimated expenditures 19,407,089 Total estimated transfers and other financing uses 598,702 Estimated budgetary reserves 1,089,325 Total estimated expenditures, other financing uses, and reserves $ 21,095,116 2

5 TAYLOR COUNTY BOARD OF EDUCATION STATEMENT OF ESTIMATED REVENUES AND EXPENDITURES FOR THE FISCAL YEAR ENDED JUNE 30, 2016 SPECIAL REVENUE FUND Estimated revenues: Local Sources $ 115,371 State Sources: State aid to schools 962,394 Other - Federal sources 2,211,951 Miscellaneous sources - Total estimated revenues 3,289,716 Estimated transfers in and other financing sources 598,702 Estimated beginning balance - Total estimated revenues, other financing sources, and beginning balance $ 3,888,418 Estimated expenditures: Instruction $ 1,012,186 Supporting services: Students 89,619 Instructional staff 220,695 Central administration 46,898 School administration Business Operation and maintenance of facilities Student transportation 167,968 Food services 1,388,702 Community services Capital outlay Debt service: Principal retirement Interest and fiscal charges Total estimated expenditures 2,926,068 Total estimated transfers and other financing uses 962,350 Total estimated expenditures and other financing uses $ 3,888,418 WVDE

6 Estimated revenues: TAYLOR COUNTY BOARD OF EDUCATION STATEMENT OF ESTIMATED REVENUES AND EXPENDITURES FOR THE FISCAL YEAR ENDED JUNE 30, 2016 DEBT SERVICE FUND Local sources: Property Taxes (Net of allowances) $ 975,400 Other local sources - Miscellaneous sources - Total estimated revenues 975,400 Estimated transfers in and other financing sources - Estimated beginning balance - Total estimated revenues, transfers and beginning balance $ 975,400 Estimated expenditures: Debt service $ 975,400 Total estimated expenditures 975,400 Total estimated transfers and other financing uses - Total estimated expenditures and other financing uses $ 975,400 WVDE

7 TAYLOR COUNTY BOARD OF EDUCATION STATEMENT OF ESTIMATED REVENUES AND EXPENDITURES FOR THE FISCAL YEAR ENDED JUNE 30, 2016 STATE OF WEST VIRGINIA, Taylor County, to wit: I Charles R. Maynard, Secretary of the Taylor County Board of Education, do hereby certify that the foregoing is a true copy of the proposed budget being considered for adoption by the board of education on the 27th day of May, Secretary of the Board of Education WVDE

8 Taylor County Board of Education Consolidated Budget of All Funds For the Fiscal Year Ended June 30, 2016 Revenues Current Property Taxes 8,500,604 Prior Year Taxes 200,000 Bank Interest 10,000 Local Meal Collections 115,371 Building Rental 15,500 E-Rate 100,000 Basic State Aid 8,864,405 Retirement Allocation 975,772 PEIA Allocation 1,984,235 Medicaid 170,000 Indirect Cost 50,000 Other State & Federal Programs 3,174,345 Total Revenue 24,160,233 Expenditures Professional Salaries/Wages 9,641,021 Service Salaries/Wages 3,081,356 Prof Substitute Wages 360,788 Service Subs Wages 229,003 Temp/Part-Time Prof Wages 5,000 Temp/Part-Time Service Wages 250 Board Member Wages 46,000 Group Insurance 2,532,340 Social Security / Medicare 976,852 Retirement Contributions 1,114,484 Tuition Reimbursement - Unemployment Compensation 12,000 Workers' Compensation 138,364 Professional Educator Srv - Employee Training & Dev 17,410 Other Professional Srvcs 147,494 Technical Services 24,300 Utility Services 73,250 Cleaning Services 45,700 Repair/Maint Services 679,132 Rentals 12,040 Construction Service - Reg Student Transp Srv 1,600 Board Insurance Policies 138,475 Communications 202,786 6

9 Taylor County Board of Education Consolidated Budget of All Funds For the Fiscal Year Ended June 30, 2016 Advertising 8,250 Printing/Binding 10,358 Tuition - Food Service Management 31,000 Staff Travel 47,940 Intereducational Purc Srv 44,501 General Supplies 372,763 Energy 630,500 Food / Food Supplies 561,273 Books & Periodicals 168,969 Technology Supplies/Equip 385,253 Vehicle Supplies 357,350 Control Level Equipment 10,000 Capital Outlay 40,000 Bus Replacement 143,763 Dues And Fees 12,770 Debt-Related Expenditures 1,004,121 Miscellaneous Expenses 100 Fund Transfers Out 598,702 Other State & Federal Programs 363,648 Total Expenditures 24,270,908 Excess (Deficiency) of Revenues Over Expenditures (110,675) 7

10 Projected District-Wide Revenues FY 2016 PEIA Allocation 8.2% Retirement Allocation 4.0% Medicaid 0.7% Other State & Federal Programs 13.1% Current Property Taxes 35.2% Basic State Aid 36.7% E-Rate 0.4% Prior Year Taxes 0.8% Local Meal Collections 0.5% Building Rental 0.1% 8

11 TAYLOR COUNTY SCHOOLS FY16 FINAL COMPUTATIONS COMPARED WITH FY15 FINAL COMPUTATIONS FINAL FINAL STATE AID FORMULA COMPS COMPS STEP FY15 FY16 CHANGE (1) NET ALLOWANCE FOR PROFESSIONALS 7,861,487 7,684,663 (176,824) (2) ALLOWANCE FOR SERVICE PERSONNEL 2,617,870 2,556,068 (61,802) (3) ALLOWANCE FOR FIXED CHARGES 934, ,367 (23,769) (4) ALLOWANCE FOR TRANSPORTATION 488, ,262 (23,599) BUS REPLACEMENT 226, ,763 (82,863) (5) ALLOWANCE FOR STUDENT SUPPORT PERS 344, ,933 - (6a) ALLOWANCE FOR OTHER CURRENT EXPENSE 1,041,019 1,040,525 (494) (6b,c) ALLOWANCE FOR SUBSTITUTES OR CURRENT EXPENSE 259, ,590 (2,430) (6d) FACULTY SENATE 33,800 34, (7) ALLOWANCE FOR IMPROVED INSTRUCTION 470, ,673 21,940 21ST CENTURY TECH. 133, ,044 39,215 ADVANCED PLACEMENT 3,921 4, (8) TOTAL BASIC FOUNDATION 14,416,235 14,106,250 (309,985) (9) LOCAL SHARE DEDUCTION 3,981,062 4,394, ,941 (10) TOTAL BASIC STATE AID 10,435,173 9,712,247 (722,926) Unrestricted State Aid 9,552,207 8,851,119 (701,088) PEIA Allocation (03918) 1,975,856 1,984,235 8,379 Retirement Allocation (03911) 1,041, ,772 (65,589) Step 7 (01Y00) 470, ,673 21,940 21st Cent. Tech (08Y8X) 133, ,044 39,215 Advanced Placement (08Y6X) 3,921 4, Faculty Senate (08Y4X) 33,800 34, Bus Replacement (08Y3X) 226, ,763 (82,863) Prof Staff Development (08Y1X) 7,861 7,685 (177) Svc Staff Development (08Y2X) 2,618 2,556 (62) Curriculum Trips (08Y5X) 3,577 3,045 (532) PSSP Budget (03111) 9,566,264 8,864,405 (701,859) Total State Revenue 13,452,390 12,672,254 (780,136) Prepared by Drew M. Rottgen 4/3/2015 9

12 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM Step 1a Step 1b Step 1 Step 1 Step 1 Basic Salary Increment Basic Equity Total Allowance For Principals Allowance Allowance Allowance Professional & Assistant Professional Professional Professional Educators Principals Educators Educators Educators County (WVC 18-9A-4) (WVC 18-9A-4) (WVC 18-9A-4) (WVC 18-9A-4) (WVC 18-9A-4) Barbour 7,378,583 34,555 7,413, ,403 8,078,541 Berkeley 53,894, ,738 54,115,940 1,930,786 56,046,726 Boone 12,722,541 83,425 12,805, ,254 13,076,220 Braxton 6,257,391 34,982 6,292, ,284 6,850,657 Brooke 9,237,775 52,534 9,290, ,261 9,583,570 Cabell 38,381, ,760 38,518,523 1,741,478 40,260,001 Calhoun 3,568,819 22,783 3,591, ,496 3,896,098 Clay 6,008,362 15,179 6,023, ,306 6,514,847 Doddridge 3,501,785 19,662 3,521, ,607 3,698,054 Fayette 19,785, ,405 19,886, ,545 20,802,316 Gilmer 3,017,074 21,960 3,039, ,104 3,298,138 Grant 5,475,931 26,826 5,502, ,501 5,988,258 Greenbrier 15,299,765 73,546 15,373, ,224 16,356,535 Hampshire 10,146,272 44,718 10,190, ,767 11,097,757 Hancock 12,181,083 54,729 12,235,812 31,316 12,267,128 Hardy 6,830,274 33,256 6,863, ,752 7,472,282 Harrison 32,698, ,728 32,839,104 1,003,168 33,842,272 Jackson 15,298,695 72,302 15,370, ,840 15,894,837 Jefferson 25,865,319 99,114 25,964,433 1,036,861 27,001,294 Kanawha 83,333, ,111 83,745,762 1,839,775 85,585,537 Lewis 7,645,981 34,407 7,680, ,480 8,221,868 Lincoln 11,183,415 49,291 11,232, ,384 12,014,090 Logan 17,840,182 84,432 17,924, ,941 18,854,555 Marion 24,401, ,261 24,512, ,237 25,195,026 Marshall 13,703,861 60,864 13,764, ,765,212 Mason 12,533,117 55,648 12,588, ,885 13,081,650 McDowell 9,851,214 46,903 9,898, ,002 10,434,119 Mercer 27,678, ,603 27,817,929 1,449,190 29,267,119 Mineral 12,796,296 68,533 12,864, ,534 13,567,363 Mingo 12,694,113 73,794 12,767, ,463 13,462,370 Monongalia 33,730, ,637 33,854,973 1,276,368 35,131,341 Monroe 5,375,664 20,989 5,396, ,518 5,875,171 Morgan 6,819,845 38,224 6,858, ,189 7,140,258 Nicholas 11,669,621 54,618 11,724, ,346 12,477,585 Ohio 16,200,103 68,404 16,268, ,227 16,393,734 Pendleton 3,841,734 16,451 3,858, ,194 4,199,379 Pleasants 3,986,397 26,992 4,013,389 17,201 4,030,590 Pocahontas 4,191,893 21,218 4,213, ,247 4,585,358 Preston 13,544,184 53,441 13,597,625 1,203,856 14,801,481 Putnam 29,542, ,192 29,653, ,637 29,826,090 Raleigh 36,068, ,634 36,226,902 1,441,080 37,667,982 Randolph 12,544,178 67,971 12,612,149 1,129,561 13,741,710 Ritchie 4,374,522 26,255 4,400, ,088 4,793,865 Roane 6,703,242 33,793 6,737, ,223 7,297,258 Summers 4,687,814 28,556 4,716, ,951 5,128,321 Taylor 7,138,609 30,038 7,168, ,016 7,684,663 Tucker 3,566,566 16,672 3,583, ,097 3,901,335 Tyler 3,976,642 20,854 3,997, ,051 4,227,547 Upshur 11,620,594 52,585 11,673,179 1,032,273 12,705,452 Wayne 21,078,119 97,050 21,175,169 1,142,705 22,317,874 Webster 4,373,074 19,071 4,392, ,930 4,786,075 Wetzel 7,817,860 41,651 7,859, ,072 8,199,583 Wirt 3,240,189 16,659 3,256, ,198 3,439,046 Wood 39,198, ,817 39,359,988 1,310,198 40,670,186 Wyoming 12,520,158 68,931 12,589, ,208 13,259,297 State 829,021,104 3,803, ,824,856 36,930, ,755,621 03/15/15 COMPS

13 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State Step 2 Step 2 Step 2 Basic Equity Total Allowance Allowance Allowance Service Service Service Personnel Personnel Personnel (WVC 18-9A-5) (WVC 18-9A-5) (WVC 18-9A-5) 2,422, ,701 2,602,717 18,332, ,245 19,121,643 4,408, ,779 4,571,415 2,162, ,290 2,321,359 3,203, ,147 3,395,471 13,240, ,084 13,902,688 1,246,321 84,933 1,331,254 2,011, ,948 2,158,880 1,199,183 42,217 1,241,400 6,872, ,135 7,097,817 1,130,068 81,533 1,211,601 1,934, ,562 2,071,888 5,178, ,676 5,462,068 3,413, ,552 3,666,830 4,073,237 55,681 4,128,918 2,375, ,376 2,550,001 11,126, ,017 11,291,188 5,220, ,783 5,421,781 8,656, ,299 9,209,670 27,685,586 1,531,910 29,217,496 2,497, ,041 2,640,981 3,644, ,903 3,877,823 6,127, ,134 6,545,015 8,097,422-8,097,422 4,599,885 33,715 4,633,600 4,354, ,963 4,588,098 3,529, ,367 3,651,975 9,135, ,535 9,566,762 4,312, ,307 4,598,416 4,382, ,732 4,643,546 11,087, ,068 11,690,234 1,874, ,250 2,012,629 2,486, ,777 2,610,194 3,936, ,595 4,201,906 5,400, ,465 5,646,900 1,414,312 99,118 1,513,430 1,324,728-1,324,728 1,449, ,340 1,554,699 4,593, ,173 4,932,959 9,721, ,236 9,913,073 12,140, ,731 12,629,542 4,138, ,952 4,444,837 1,514, ,465 1,625,272 2,370, ,368 2,547,329 1,679, ,948 1,802,239 2,402, ,863 2,556,068 1,229,808 90,289 1,320,097 1,322,266 68,648 1,390,914 3,860, ,831 4,142,965 7,360, ,698 7,704,122 1,463, ,124 1,572,010 2,690, ,886 2,849,386 1,122,821 33,225 1,156,046 13,269, ,361 14,067,486 4,191, ,626 4,462, ,621,177 13,870, ,491,779 03/15/15 COMPS

14 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State Step 4 Step 3 Allowance Step 4 Step 4 Step 4 Allowance for for Transportation Allowance Allowance Total Fixed Charges Excluding Allowance for Bus for Additional Allowance for 8.60% For Buses Replacement Buses Transportation (WVC 18-9A-6) (WVC 18-9A-7) (WVC 18-9A-7) (WVC 18-9A-7) (WVC 18-9A-7) 949, , , ,720 6,687,782 4,728, , ,618 6,082,147 1,555,677 1,200, ,310-1,451, , , , ,276 1,151, , , ,838 4,790,013 1,857, , ,830 2,606, , ,794 85, , , , , , , ,063 88, ,904 2,478,167 1,622, ,510-2,031, , ,700 75, , , , , ,209 1,953,324 1,102, ,761-1,441,113 1,313, , ,547-1,094,604 1,452, , ,520-1,169, , , ,081 95, ,157 4,002,892 1,676, ,433-2,160,013 1,897, , ,799-1,259,598 3,205,399 1,711, ,201-2,257,117 10,305,684 3,966, ,752-4,814, , , , ,918 1,395,394 1,251, ,187-1,489,715 2,239,863 1,825, ,164-2,210,605 2,948,153 1,685, , ,252 2,262,556 1,646, , ,953-1,303,565 1,557, , ,565-1,164,980 1,253,777 1,105, ,561-1,420,138 3,440,884 1,862, ,604-2,276,426 1,625,044 1,130, ,479-1,422,060 1,596,305 1,265, ,013-1,578,259 4,150,249 2,172, , ,062 2,807, , , , , , , , ,876 1,476,220 1,137, ,164-1,400,483 1,953, , ,121 73,226 1,242, , ,594 93, , , ,139 78, , , , , ,172 1,744,063 1,052, ,670-1,437,060 3,524,264 1,683, ,833-2,100,806 4,492,830 3,066, ,596-3,671,856 1,626, , ,359-1,051, , ,719 89, , , , , , , , , , , , , , , ,308 67, , , , , ,087 1,495, , , ,232 2,648,326 1,776, ,829-2,219, , ,637 91, , , , , , , ,813 67, ,590 4,867,586 1,977, ,393-2,448,256 1,555, , ,884-1,278, ,387,072 60,073,956 15,000,000 1,149,389 76,223,345 03/15/15 COMPS

15 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State Step 5 Step 5 Step 5 Basic Equity Total Allowance Allowance for Allowance for For Professional Professional Student Professional Student Student Support Support Personnel Support Personnel Personnel (WVC 18-9A-8) (WVC 18-9A-8) (WVC 18-9A-8) 330,798 30, ,953 2,497,455 99,088 2,596, ,853 7, , ,129 20, , ,585 13, ,538 1,469,186 65,946 1,535, ,317 10, , ,315 11, , ,507 6, , ,571 47, , ,605 11, , ,826 17, , ,145 54, , ,941 41, , ,074 1, , ,735 25, ,204 1,362,005 49,789 1,411, ,267 25, ,559 1,016,976 44,147 1,061,123 4,914, ,210 5,030, ,066 24, , ,359 22, , ,728 30, , ,642 23, , , , ,152 17, , ,500 24, ,708 1,117,851 58,547 1,176, ,000 40, , ,492 22, ,766 1,384,971 52,165 1,437, ,280 19, , ,870 9, , ,649 29, , ,215 3, , ,164 11, , , , ,427 18, , ,973 45, ,364 1,235,320 5,326 1,240,646 1,863,966 80,715 1,944, ,167 60, , ,706 10, , ,099 16, , ,904 25, , ,512 22, , ,591 11, , ,100 11, , ,723 44, , ,561 39, , ,689 15, , ,783 15, , ,862 10, ,750 1,799,346 62,818 1,862, ,622 16, ,321 36,323,703 1,604,147 37,927,850 03/15/15 COMPS

16 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State Step 6 Step 6a Step 6b Step 6c Step 6d Total Allowance Allowance Allowance for Allowance for Allowance Current Expense, for Other Prof. Pers Service Personnel for Faculty Substitute Costs, & Current Expense Substitute Costs Substitute Costs Senates Faculty Senates (WVC 18-9A-9(1)) (WVC 18-9A-9(2)) (WVC 18-9A-9(3)) (WVC 18-9A-9(4)) (WVC 18-9A-9) 1,050, ,163 64,729 33,996 1,345,425 7,934,579 1,512, , ,500 10,212,785 1,932, , ,335 78,500 2,482, , ,355 57,060 29,282 1,164,018 1,360, ,558 81,209 51,850 1,744,855 5,598,313 1,055, , ,290 7,183, , ,773 32,400 17, , , ,244 52,639 28,360 1,083, ,683 97,166 32,595 21, ,194 2,926, , ,731 96,200 3,749, ,864 83,746 29,206 14, , , ,945 49,277 25,800 1,007,804 2,216, , ,162 76,080 2,851,734 1,471, ,521 90,826 49,970 1,889,396 1,762, , ,046 63,700 2,267,746 1,001, ,370 62,464 32,500 1,282,822 4,676, , , ,186 6,013,264 2,114, , ,620 74,920 2,722,105 3,887, , , ,600 4,963,707 11,976,730 2,286, , ,106 15,408,056 1,099, ,478 67,768 38,440 1,410,082 1,593, ,030 98,435 53,200 2,040,163 2,659, , ,752 90,720 3,406,140 3,496, , , ,700 4,490,029 2,012, , ,993 71,720 2,587,941 1,830, , ,125 62,230 2,347,566 1,450, ,570 90,997 52,600 1,872,335 4,037, , , ,890 5,173,034 1,815, , ,937 61,348 2,328,675 1,885, , ,308 61,600 2,410,605 4,834, , , ,250 6,198, , ,141 49,523 26, ,027 1,072, ,739 63,785 37,124 1,368,601 1,694, , ,718 59,050 2,175,351 2,358, , ,982 80,050 3,016, , ,465 35,506 18, , , ,202 34,307 21, , , ,658 37,735 19, ,841 1,958, , ,497 65,632 2,513,360 4,263, , , ,170 5,455,360 5,316,458 1,009, , ,548 6,833,253 1,765, , ,596 61,258 2,270, , ,018 39,570 21, ,315 1,014, ,520 63,177 34,182 1,298, , ,389 44,042 23, ,812 1,040, ,819 62,771 34,100 1,331, ,054 96,674 32,343 16, , , ,038 35,376 20, ,277 1,636, , ,314 56,599 2,109,647 3,176, , , ,700 4,070, , ,094 38,732 20, ,724 1,179, ,080 71,754 48,150 1,515, ,413 91,826 30,497 16, ,036 5,588,150 1,066, , ,300 7,190,325 1,800, , ,816 63,350 2,307, ,217,525 22,692,087 7,362,294 4,164, ,436,697 03/15/15 COMPS

17 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State Step 7a Step 7b Step 7c Step 7 Allowance for Allowance for Allowance Total Allow for Improvement of 21st Century For Advanced Improvement of Instructional Technology Placement Instructional Programs Systems Programs Programs (WVC 18-9A-10(1)) (WVC 18-9A-10(2)) (WVC 18-9A-10(3)) (WVC 18-9A-10) 495, ,420 2, ,387 2,763,075 1,120,790 21,480 3,905, , ,662 7,174 1,089, , ,595 5, , , ,996 5, ,108 1,993, ,616 27,557 2,820, ,401 96,122 1, , , ,120 2, , , ,892 2, ,591 1,113, ,250 10,803 1,556, ,566 89,095 1, , , ,474 2, , , ,715 5,950 1,220, , ,233 5, , , ,279 3,967 1,006, , ,677 3, ,040 1,690, ,906 20,383 2,383, , ,649 12,533 1,179,455 1,430, ,435 21,227 2,015,944 4,094,267 1,676,476 52,961 5,823, , ,137 4, , , ,063 3, ,349 1,025, ,612 11,394 1,432,860 1,301, ,685 21,100 1,833, , ,624 9,284 1,128, , ,675 12,829 1,047, , ,359 5, ,003 1,479, ,055 9,748 2,074, , ,644 7,934 1,035, , ,260 6,457 1,066,795 1,742, ,655 37,516 2,474, , ,342 9, , , ,502 4, , , ,890 6, , , ,165 11,014 1,291, ,608 97,878 1, , , ,102 2, , , ,962 1, , , ,279 7,512 1,101,871 1,554, ,164 21,438 2,191,805 1,900, ,869 20,551 2,682, , ,718 6,077 1,010, , ,575 4, , , ,468 2, , , ,006 1, , , ,044 4, , ,424 96,132 1, , , ,108 2, , , ,945 4, ,291 1,195, ,635 8,229 1,670, , ,887 4, , , ,122 7, , ,333 91,920 1, ,603 1,990, ,219 36,377 2,824, , ,548 7,343 1,027,922 47,840,943 18,176, ,406 66,544,000 03/15/15 COMPS

18 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State Step 8 Step 10 Total Basic Basic State Aid Program Step 9 Allowance for Allowance Local Share County Boards (WVC 18-9A-12) (WVC 18-9A-11) (WVC 18-9A-12) 14,610,373 3,669,066 10,941, ,652,971 21,428,175 83,224,796 24,668,144 7,882,612 16,785,532 12,509,847 2,967,122 9,542,725 18,052,884 5,680,013 12,372,871 73,098,471 18,348,984 54,749,487 7,328,724 1,165,215 6,163,509 12,189,191 1,405,197 10,783,994 7,085,949 5,978,293 1,107,656 38,631,520 7,963,600 30,667,920 6,259,711 1,794,528 4,465,183 10,975,724 6,125,437 4,850,287 30,179,871 7,964,988 22,214,883 20,439,052 5,964,679 14,474,373 22,789,590 5,255,285 17,534,305 14,019,358 4,593,463 9,425,895 61,104,845 20,598,318 40,506,527 29,127,198 6,750,585 22,376,613 49,714,254 14,256,546 35,457, ,185,466 51,228, ,956,481 15,077,543 5,587,685 9,489,858 22,078,127 2,764,210 19,313,917 35,334,382 8,867,362 26,467,020 45,814,892 13,513,437 32,301,455 25,812,395 21,687,273 4,125,122 24,232,822 5,386,065 18,846,757 19,987,055 5,605,592 14,381,463 52,975,106 9,311,442 43,663,664 25,307,267 4,398,010 20,909,257 25,213,646 6,179,420 19,034,226 63,889,963 26,809,392 37,080,571 10,904,752 1,925,898 8,978,854 13,661,898 4,459,721 9,202,177 23,195,083 5,108,355 18,086,728 30,220,737 12,148,153 18,072,584 8,014,734 2,107,729 5,907,005 7,525,235 3,994,981 3,530,254 8,506,312 3,386,461 5,119,851 27,076,158 6,708,800 20,367,358 54,252,044 13,341,916 40,910,128 69,922,420 16,721,952 53,200,468 24,873,603 6,063,933 18,809,670 8,812,782 3,361,796 5,450,986 13,709,376 2,371,544 11,337,832 9,770,723 2,402,267 7,368,456 14,106,250 4,394,003 9,712,247 7,183,833 3,329,210 3,854,623 8,231,645 3,110,930 5,120,715 22,876,301 5,686,397 17,189,904 41,403,344 6,579,038 34,824,306 8,944,510 1,483,519 7,460,991 15,584,897 12,078,012 3,506,885 6,456, ,740 5,763,451 73,930,931 16,163,395 57,767,536 24,256,264 5,385,892 18,870,372 1,602,766, ,137,621 1,148,628,743 03/15/15 COMPS

19 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM ENROLLMENT INFORMATION Net Additional Net 2nd Month Adjustments Enrollment Adjustments/ Enrollment Headcount Headcount to FTE Certified With Certified WVC & Adjusted For County Enrollment FTE Enrollment Adults Adults WVC 18-9A-2 SA Funding Barbour 2,449 (4.92) 2, , , Berkeley 18,668 (60.94) 18, , , Boone 4,449 (40.00) 4, , , Braxton 2,127 (10.01) 2, , , Brooke 3,131 (1.38) 3, , , Cabell 13,204 (56.36) 13, , , Calhoun 1,066 (0.96) 1, , , Clay 1,978-1, , , Doddridge 1,160 (2.50) 1, , , Fayette 6,788 (0.87) 6, , , Gilmer 904 (1.00) , Grant 1,800 (6.78) 1, , , Greenbrier 5,159 (4.96) 5, , , Hampshire 3,418 (5.08) 3, , , Hancock 4,170 (6.40) 4, , , Hardy 2,352 (10.20) 2, , , Harrison 10,947 (17.63) 10, , , Jackson 4,902 (7.20) 4, , , Jefferson 9,066 (99.94) 8, , , Kanawha 27,936 (3.97) 27, , , Lewis 2,576 (0.50) 2, , , Lincoln 3,711 (12.44) 3, , , Logan 6,156 (0.50) 6, , , Marion 8,168 (1.80) 8, , , Marshall 4,691 (10.49) 4, , , Mason 4,251 (0.80) 4, , , McDowell 3,417-3, , , Mercer 9,461 (75.90) 9, , , Mineral 4,192 (9.32) 4, , , Mingo 4,351 (1.00) 4, , , Monongalia 11,296 (20.01) 11, , , Monroe 1,839 (1.62) 1, , , Morgan 2,505 (51.08) 2, , , Nicholas 3,953 (18.10) 3, , , Ohio 5,453 (19.90) 5, , , Pendleton 946 (0.50) , Pleasants 1,212-1, , , Pocahontas 1,074-1, , , Preston 4,583 (16.37) 4, , , Putnam 9,792 (0.90) 9, , , Raleigh 12,428 (19.30) 12, , , Randolph 4,073 (6.82) 4, , , Ritchie 1,500 (6.90) 1, , , Roane 2,378-2, , , Summers 1,635 (1.00) 1, , , Taylor 2,406 (8.30) 2, , , Tucker 1,023-1, , , Tyler 1,304 (1.50) 1, , , Upshur 3,832 (20.79) 3, , , Wayne 7,412 (23.70) 7, , , Webster 1,438 (1.00) 1, , , Wetzel 2,729 (18.87) 2, , , Wirt 1,039 (1.00) 1, , , Wood 13,259 (65.77) 13, , , Wyoming 4,142-4, , , State 279,899 (757.28) 279, , , , /15/15 COMPS

20 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM PROFESSIONAL EDUCATOR DATA PE Allowed Per Net Enr Limits S Proration Number State Aid Student L Multi-County Employed in Eligible PE Population M Vocational Excess of Number PE Number PE County Employed Density H Centers Limits Funded Chargeable Barbour Low (1.78) (0.92) Berkeley 1, High 1, (74.05) 1, , Boone Low (82.96) Braxton Sparse Brooke High (42.43) Cabell High (5.45) Calhoun Sparse (1.32) Clay Low (0.88) Doddridge Sparse (2.45) (24.42) Fayette Medium (2.12) Gilmer Sparse (5.83) (1.04) Grant Sparse (0.96) Greenbrier Low (16.26) Hampshire Low (4.17) Hancock High (28.11) Hardy Sparse (3.44) (0.75) Harrison High (59.38) Jackson Medium (21.20) Jefferson High (4.57) (12.82) Kanawha 2, High 2, (73.16) 2, , Lewis Low (4.38) (15.40) Lincoln Low (5.67) Logan Medium (23.33) Marion High (33.71) Marshall Medium (26.50) Mason Low (9.14) McDowell Low (21.35) Mercer High (19.06) Mineral Medium (12.81) Mingo Medium (8.84) Monongalia High (2.06) Monroe Sparse Morgan Medium (3.50) (16.13) Nicholas Low (15.48) Ohio High (17.94) Pendleton Sparse (1.55) (0.01) Pleasants Low (15.30) Pocahontas Sparse (0.14) Preston Low (0.54) Putnam High (14.03) Raleigh High (39.38) Randolph Sparse (17.29) Ritchie Sparse (4.10) (10.44) Roane Sparse (4.99) (7.31) Summers Sparse (0.08) Taylor Medium (0.93) (1.56) Tucker Sparse (1.25) Tyler Sparse (2.01) (10.10) Upshur Medium (9.80) Wayne Medium (20.72) Webster Sparse (0.46) Wetzel Low (2.25) (50.49) Wirt Sparse (1.38) Wood High (27.13) Wyoming Low (27.14) State 21, , (934.37) 20, , /15/15 COMPS

21 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM SERVICE PERSONNEL DATA SP Allowed Per Net Enr Limits S Proration Number State Aid Student L Multi-County Employed Number Number Eligible SP Population M Vocational in Excess of Serv Pers Service Pers County Employed Density H Centers Limits Funded Chargeable Barbour Low (0.534) (1.106) Berkeley High (76.948) Boone Low (48.060) Braxton Sparse (3.493) Brooke High (36.242) Cabell High (22.855) Calhoun Sparse (3.161) Clay Low (8.640) Doddridge Sparse (1.137) (17.606) Fayette Medium (23.819) Gilmer Sparse (1.499) (3.360) Grant Sparse Greenbrier Low (48.365) Hampshire Low (26.508) Hancock High (21.984) Hardy Sparse (1.115) (2.498) Harrison High (22.072) Jackson Medium (17.286) Jefferson High (1.551) (72.330) Kanawha 1, High 1, ( ) 1, , Lewis Low (1.314) (29.794) Lincoln Low (17.431) Logan Medium (48.322) Marion High (70.341) Marshall Medium (75.389) Mason Low (37.483) McDowell Low (53.170) Mercer High (38.344) Mineral Medium (29.050) Mingo Medium (32.039) Monongalia High (31.426) Monroe Sparse (2.261) Morgan Medium (1.188) (7.372) Nicholas Low (9.468) Ohio High (21.225) Pendleton Sparse (0.503) (1.572) Pleasants Low (19.678) Pocahontas Sparse (13.454) Preston Low Putnam High (29.401) Raleigh High (33.066) Randolph Sparse (14.894) Ritchie Sparse (1.146) (12.006) Roane Sparse (1.585) (13.198) Summers Sparse (2.817) Taylor Medium (0.433) (1.011) Tucker Sparse (0.521) Tyler Sparse (0.562) (17.150) Upshur Medium (22.602) Wayne Medium (38.835) Webster Sparse (9.828) Wetzel Low (0.629) (33.146) Wirt Sparse (1.274) Wood High (33.040) Wyoming Low (34.326) State 14, , (1, ) 12, , /15/15 COMPS

22 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM PERSONNEL RATIOS PER 1,000 STUDENTS Professional Educators Servicel Personnel Chargeable Actual Chargeable Actual Net Net Net Net Enrollment Enrollment Enrollment Enrollment County Ratio/1,000 Ratio/1,000 Ratio/1,000 Ratio/1,000 Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State /15/15 COMPS

23 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM PROFESSIONAL INSTRUCTIONAL PERSONNEL DATA PI Required Under Proration Professional S PI Limits Net Enrollment Student Professional Multi-County Professional Instructional L Without With Total Population Instructional Vocational Instructional Chargeable M Enrollment County Adjustments Density Employed Centers Chargeable Ratio/1, H Increase Barbour 2, Low Berkeley 18, High 1, (7.30) 1, , Boone 4, Low Braxton 2, Sparse Brooke 3, High Cabell 13, High Calhoun 1, Sparse (5.00) Clay 1, Low Doddridge 1, Sparse Fayette 6, Medium Gilmer 1, Sparse Grant 1, Sparse (4.05) Greenbrier 5, Low Hampshire 3, Low Hancock 4, High Hardy 2, Sparse Harrison 10, High (3.01) Jackson 4, Medium (4.44) Jefferson 8, High Kanawha 27, High 1, , , Lewis 2, Low Lincoln 3, Low Logan 6, Medium Marion 8, High Marshall 4, Medium Mason 4, Low McDowell 3, Low Mercer 9, High Mineral 4, Medium Mingo 4, Medium Monongalia 11, High Monroe 1, Sparse Morgan 2, Medium Nicholas 3, Low Ohio 5, High Pendleton 1, Sparse Pleasants 1, Low (7.16) Pocahontas 1, Sparse Preston 4, Low Putnam 9, High Raleigh 12, High Randolph 4, Sparse Ritchie 1, Sparse Roane 2, Sparse Summers 1, Sparse Taylor 2, Medium Tucker 1, Sparse Tyler 1, Sparse Upshur 3, Medium (5.04) Wayne 7, Medium Webster 1, Sparse Wetzel 2, Low Wirt 1, Sparse Wood 13, High Wyoming 4, Low State 280, , , , /15/15 COMPS

24 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM PROFESSIONAL EDUCATOR AND PROFESSIONAL STUDENT SUPPORT PERSONNEL DATA Number Step 5 Under Adjusted Prof. Student Allowance Number Number PI Limits Total Number Support Pers Divided by SSP Prof. Student Prof. Student Number PE Without Professional Professional Employed Avg. State Support Pers Support Pers Allowed Enrollment Educators Educators County SA Eligible Funded Salary Not Funded Funded For Funding Increase Not Funded Funded Barbour (0.92) Berkeley (7.95) , (74.05) 1, Boone (9.25) (82.96) Braxton Brooke (1.22) (42.43) Cabell (1.44) (5.45) Calhoun (1.32) Clay (0.11) (0.88) Doddridge (2.54) (24.42) Fayette (1.61) (2.12) Gilmer (0.13) (1.04) Grant (0.96) Greenbrier (0.92) (16.26) Hampshire (1.47) (4.17) Hancock (2.32) (28.11) Hardy (0.29) (0.75) Harrison (2.43) (59.38) Jackson (3.93) (21.20) Jefferson (7.29) (12.82) Kanawha (16.76) , (73.16) 2, Lewis (15.40) Lincoln (3.36) (5.67) Logan (2.25) (23.33) Marion (2.97) (33.71) Marshall (26.50) Mason (4.93) (9.14) McDowell (0.95) (21.35) Mercer (2.97) (19.06) Mineral (0.05) (12.81) Mingo (5.25) (8.84) Monongalia (2.38) (2.06) Monroe (1.19) Morgan (3.33) (16.13) Nicholas (15.48) Ohio (0.30) (17.94) Pendleton (0.09) (0.01) Pleasants (1.23) (15.30) Pocahontas (0.65) (0.14) Preston (2.28) (0.54) Putnam (3.45) (14.03) Raleigh (39.38) Randolph (0.06) (17.29) Ritchie (0.05) (10.44) Roane (0.52) (7.31) Summers (0.30) (0.08) Taylor (1.56) Tucker (1.25) Tyler (1.29) (10.10) Upshur (9.80) Wayne (20.72) Webster (0.42) (0.46) Wetzel (4.61) (50.49) Wirt (0.52) (1.38) Wood (6.83) (27.13) Wyoming (2.36) (27.14) State (106.70) , (934.37) 20, /15/15 COMPS

25 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM PROFESSIONAL EDUCATOR AND PROFESSIONAL STUDENT SUPPORT PERSONNEL DATA Professional Student Support Personnel Professional Educators Total Professional Personnel State Aid No. Employed No. Student State Aid No. Employed Adjusted No. State Aid No. Employed Adjusted No. Eligible In Excess Support Pers Eligible In Excess Prof Educ. Eligible In Excess Prof. Pers. County Employed Of Limits Funded Employed Of Limits Funded Employed Of Limits Funded Barbour (0.92) (0.79) Berkeley (7.95) , (74.05) 1, , (82.00) 1, Boone (9.25) (82.96) (92.21) Braxton Brooke (1.22) (42.43) (43.65) Cabell (1.44) (5.45) (6.89) Calhoun (1.32) (1.06) Clay 4.37 (0.11) (0.88) (0.99) Doddridge 6.00 (2.54) (24.42) (26.96) Fayette (1.61) (2.12) (3.73) Gilmer 3.00 (0.13) (1.04) (1.17) Grant (0.96) (0.76) Greenbrier (0.92) (16.26) (17.18) Hampshire (1.47) (4.17) (5.64) Hancock (2.32) (28.11) (30.43) Hardy 7.50 (0.29) (0.75) (1.04) Harrison (2.43) (59.38) (61.81) Jackson (3.93) (21.20) (25.13) Jefferson (7.29) (12.82) (20.11) Kanawha (16.76) , (73.16) 2, , (89.92) 2, Lewis (15.40) (14.94) Lincoln (3.36) (5.67) (9.03) Logan (2.25) (23.33) (25.58) Marion (2.97) (33.71) (36.68) Marshall (26.50) (26.08) Mason (4.93) (9.14) (14.07) McDowell (0.95) (21.35) (22.30) Mercer (2.97) (19.06) (22.03) Mineral (0.05) (12.81) (12.86) Mingo (5.25) (8.84) (14.09) Monongalia (2.38) (2.06) (4.44) Monroe 7.00 (1.19) (1.19) Morgan (3.33) (16.13) (19.46) Nicholas (15.48) (14.48) Ohio (0.30) (17.94) (18.24) Pendleton 2.62 (0.09) (0.01) (0.10) Pleasants 6.00 (1.23) (15.30) (16.53) Pocahontas 5.00 (0.65) (0.14) (0.79) Preston (2.28) (0.54) (2.82) Putnam (3.45) (14.03) (17.48) Raleigh (39.38) (39.35) Randolph (0.06) (17.29) (17.35) Ritchie 3.00 (0.05) (10.44) (10.49) Roane 6.75 (0.52) (7.31) (7.83) Summers 7.00 (0.30) (0.08) (0.38) Taylor (1.56) (0.80) Tucker (1.25) (1.22) Tyler 6.00 (1.29) (10.10) (11.39) Upshur (9.80) (8.55) Wayne (20.72) (18.71) Webster 5.29 (0.42) (0.46) (0.88) Wetzel (4.61) (50.49) (55.10) Wirt 4.00 (0.52) (1.38) (1.90) Wood (6.83) (27.13) , (33.96) Wyoming (2.36) (27.14) (29.50) State (106.70) , (934.37) 20, , (1,041.07) 21, /15/15 COMPS

26 Estimated Annual Estimated Total Total PEIA Premium Annual Estimated Annualized Employees Costs - Current PEIA Premium Administrative Fee PEIA Costs - Insured But County Employees Costs - Retirees County Boards All Insureds Not Allowed Barbour 1,967, ,776 14,850 2,179, Berkeley 14,263, , ,400 14,569, Boone 3,855, ,836 33,400 4,087, Braxton 1,784, ,358 13,200 1,923, Brooke 2,843, ,490 22,450 3,016, Cabell 10,393, ,845 78,500 10,788, Calhoun 855,163 72,734 6, , Clay 1,622, ,755 12,300 1,752, Doddridge 1,221,441 65,677 9,350 1,296, Fayette 5,574, ,700 41,400 5,931, Gilmer 782,098 75,798 6, , Grant 1,332,481 83,218 10,500 1,426, Greenbrier 4,575, ,853 34,300 4,788, Hampshire 2,825,187 81,687 22,100 2,928, Hancock 3,237,918 79,227 26,600 3,343, Hardy 1,696,582 92,285 14,000 1,802, Harrison 8,742, ,600 68,250 9,121, Jackson 3,894, ,117 30,650 4,078, Jefferson 6,372, ,298 51,350 6,585, Kanawha 21,885, , ,500 22,804, Lewis 1,992, ,510 17,050 2,150, Lincoln 3,092,069 88,451 23,650 3,204, Logan 4,562, ,210 39,650 4,813, Marion 6,743, ,967 52,300 6,989, Marshall 4,052, ,916 32,750 4,343, Mason 3,374, ,932 27,500 3,545, McDowell 2,611, ,074 23,900 2,969, Mercer 7,967, ,151 58,350 8,307, Mineral 3,159, ,618 27,100 3,290, Mingo 3,215, ,496 28,500 3,418, Monongalia 7,980, ,491 66,000 8,381, Monroe 1,543, ,583 11,500 1,670, Morgan 1,930,707 59,790 15,600 2,006, Nicholas 3,294, ,198 25,450 3,461, Ohio 4,132, ,113 34,150 4,475, Pendleton 1,118,929 93,983 7,850 1,220, Pleasants 1,188,136 41,790 8,700 1,238, Pocahontas 1,215, ,405 9,150 1,326, Preston 3,278, ,206 26,850 3,506, Putnam 7,942, ,768 61,350 8,175, Raleigh 9,998, ,744 77,500 10,374, Randolph 3,329, ,471 26,200 3,570, Ritchie 1,221,083 89,093 9,750 1,319, Roane 1,974, ,749 15,100 2,119, Summers 1,252,268 94,603 10,200 1,357, Taylor 1,880, ,838 14,550 1,996, Tucker 937,097 66,856 7,450 1,011, Tyler 1,219, ,645 9,200 1,329, Upshur 3,342, ,656 23,500 3,574, Wayne 6,021, ,234 46,500 6,262, Webster 1,098, ,766 9,450 1,246, Wetzel 2,550, ,307 20,500 2,747, Wirt 931,703 55,158 6, , Wood 10,392, ,279 79,850 10,825, Wyoming 3,506, ,948 27,800 3,713, Total 223,782,488 9,605,551 1,773, ,161,239 2, /30/15 PEIA Preliminary Allocation 16 Final Comps 24

27 County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total 03/30/15 PEIA Prelimin Calculated Estimated Estimated Total Estimated Average PEIA Cost For Cost Net of Prel. PEIA Health Employees Limits For the Allocation Premium Rate Over Formula year County Boards 6, ,727 2,166,662 2,166,662 6, ,604 13,615,657 13,615,657 5, ,633 3,274,498 3,274,498 6, ,255 1,905,794 1,905,794 6, ,200 2,510,971 2,510,971 6, ,063 10,593,882 10,593,882 6, , , ,951 6, ,720 1,688,993 1,688,993 6, ,421 1,009,047 1,009,047 6, ,308 5,747,969 5,747,969 5, , , ,530 6, ,523 1,421,676 1,421,676 6, ,795 4,352,553 4,352,553 6, ,206 2,723,768 2,723,768 6, ,203 3,031,542 3,031,542 6, ,310 1,781,557 1,781,557 6, ,590 8,591,800 8,591,800 6, ,141 3,818,697 3,818,697 6, ,197 6,071,729 6,071,729 6, ,631,533 21,173,213 21,173,213 5, ,964 1,894,798 1,894,798 6, ,532 3,028,638 3,028,638 5, ,404 4,394,103 4,394,103 6, ,209 6,318,672 6,318,672 6, ,632 3,721,610 3,721,610 6, ,453 3,233,973 3,233,973 5, ,391 2,564,261 2,564,261 6, ,121 7,897,193 7,897,193 5, ,708 3,046,989 3,046,989 5, ,087 3,154,262 3,154,262 6, ,438 8,173,528 8,173,528 6, ,723 1,646,618 1,646,618 6, ,551 1,841,546 1,841,546 6, ,388 3,302,078 3,302,078 6, ,048 4,236,164 4,236,164 7, ,795 1,208,967 1,208,967 6, ,335 1,019,291 1,019,291 6, ,468 1,231,734 1,231,734 6, ,858 3,490,128 3,490,128 6, ,937 7,868,577 7,868,577 6, ,271 9,907,810 9,907,810 6, ,958 3,366,478 3,366,478 6, ,322 1,179,604 1,179,604 6, ,143 1,981,167 1,981,167 6, ,811 1,337,260 1,337,260 6, ,845 1,984,235 1,984,235 6, ,177 1,000,226 1,000,226 6, ,662 1,142,514 1,142,514 7, ,411 3,363,608 3,363,608 6, ,974 5,891,605 5,891,605 5, ,786 1,182,242 1,182,242 6, ,198 2,197,637 2,197,637 6, , , ,567 6, ,194 10,399,271 10,399,271 6, ,401 3,312,966 3,312,966 6, ,440, ,720, ,720,809 25

28 County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total 03/30/15 PEIA Prelimin Estimated Total Amount Premium Estimated Prel. PEIA Required & Allocated Admin Fee Allocation MCVC PEIA Premium Allocation (Including MCVCs) MCVC MCVC Costs - Retirees MCVC preliminary ,166,662 1,600 $198, , ,712 13,822, ,274, ,905, ,510, ,593, ,028 6, ,468 1,025, ,688, ,009, ,747, , $92, ,824 1,514, ,352, ,723, ,031, ,781,557 1, ,888 13, ,750 8,772,550 1, ,424 13, ,616 3,941, ,071, ,173, ,894, ,028, ,394, ,318, ,721, ,233, ,564, ,897, ,046, ,154, ,173, ,646, ,841, ,302, ,236, ,208, , ,103 1,120, ,231, ,490, ,868, ,907, ,366, ,179, ,981, ,337, ,984, ,000, ,142, ,112 20, ,338 3,485, ,891, ,182, ,197, , ,399, ,312,966 7, ,404 61, , ,661,621 26

29 COUNTY BOARDS OF EDUCATION FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES Step 1 Step Co. Co. Supplement Co. Supplement Total Amount Salary Allowance Supplement In Excess Of Upon Which Upon Which Prof. Educators Professional Required Equity Retirement Based Retirement Based County (Basic & Equity) Educators Prof. Educators Prof. Educators Prof. Educators Barbour 8,078, ,078,541 Berkeley 56,046,726 2,960,258-2,960,258 59,006,984 Boone 13,076,220 1,086,438 14,577 1,071,861 14,148,081 Braxton 6,850, ,850,657 Brooke 9,583, , ,281 10,210,851 Cabell 40,260,001 1,656,261-1,656,261 41,916,262 Calhoun 3,896,098 9,222-9,222 3,905,320 Clay 6,514,847 48,143-48,143 6,562,990 Doddridge 3,698, , ,200 3,867,254 Fayette 20,802, , ,330 21,643,646 Gilmer 3,298,138 7,642-7,642 3,305,780 Grant 5,988, ,988,258 Greenbrier 16,356, , ,384 16,746,919 Hampshire 11,097, ,097,757 Hancock 12,267,128 1,217,195 79,447 1,137,747 13,404,875 Hardy 7,472, ,472,282 Harrison 33,842,272 2,051, ,050,215 35,892,487 Jackson 15,894, , ,910 16,797,747 Jefferson 27,001,294 1,283, ,283,789 28,285,083 Kanawha 85,585,537 5,803,888-5,803,888 91,389,425 Lewis 8,221, , ,400 8,380,268 Lincoln 12,014, , ,980 12,236,070 Logan 18,854, , ,340 19,533,895 Marion 25,195,026 1,580,300 1,160 1,579,140 26,774,166 Marshall 13,765,212 1,712, ,523 1,309,651 15,074,863 Mason 13,081, , ,131 13,722,781 McDowell 10,434, , ,947 10,798,066 Mercer 29,267,119 1,048,888-1,048,888 30,316,007 Mineral 13,567, , ,084 14,025,447 Mingo 13,462, , ,500 13,899,870 Monongalia 35,131,341 1,719,642-1,719,642 36,850,983 Monroe 5,875, ,875,171 Morgan 7,140, , ,421 7,486,679 Nicholas 12,477, , ,145 12,778,730 Ohio 16,393,734 1,418,830 39,885 1,378,945 17,772,679 Pendleton 4,199, ,199,379 Pleasants 4,030, ,921 25, ,951 4,421,541 Pocahontas 4,585, ,585,358 Preston 14,801, ,801,481 Putnam 29,826,090 2,535,979 26,498 2,509,481 32,335,571 Raleigh 37,667,982 1,827,264-1,827,264 39,495,246 Randolph 13,741, ,741,710 Ritchie 4,793, ,793,865 Roane 7,297,258 35,072-35,072 7,332,330 Summers 5,128, ,128,321 Taylor 7,684, , ,080 7,806,743 Tucker 3,901, ,901,335 Tyler 4,227, , ,031 4,370,578 Upshur 12,705, ,705,452 Wayne 22,317, , ,100 23,056,974 Webster 4,786, ,786,075 Wetzel 8,199, , ,000 8,640,583 Wirt 3,439, , ,625 3,543,671 Wood 40,670,186 2,240,616-2,240,616 42,910,802 Wyoming 13,259, , ,031 13,750,328 Total 869,755,621 39,239, ,056 38,648, ,404,217 3/31/15 Retirement - Budget - Final

30 COUNTY BOARDS OF EDUCATION FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Step 2 Step Co. Co. Supplement Co. Supplement Total Amount Salary Allowance Supplement In Excess Of Upon Which Upon Which Service Pers Service Required Equity Retirement Based Retirement Based (Basic & Equity) Personnel Service Personnel Service Personnel Service Personnel 2,602, ,602,717 19,121, , ,762 19,737,405 4,571, , ,425 4,775,840 2,321, ,321,359 3,395,471 43,619-43,619 3,439,090 13,902, , ,815 14,204,503 1,331,254 5,831-5,831 1,337,085 2,158, ,158,880 1,241,400 64,255-64,255 1,305,655 7,097, , ,250 7,393,067 1,211, ,211,601 2,071, ,071,888 5,462, , ,783 5,581,851 3,666, ,666,830 4,128, ,261 26, ,341 4,404,259 2,550, ,550,001 11,291, , ,640 11,950,828 5,421, , ,687 5,595,468 9,209, , ,819 9,320,489 29,217, , ,885 29,783,381 2,640,981 58,060-58,060 2,699,041 3,877,823 46,247-46,247 3,924,070 6,545,015 40,457-40,457 6,585,472 8,097, , , ,783 8,805,205 4,633, , , ,131 5,054,731 4,588,098 97,769-97,769 4,685,867 3,651, , ,855 3,828,830 9,566, , ,969 9,838,731 4,598,416 23,794-23,794 4,622,210 4,643,546 67,984-67,984 4,711,530 11,690, , ,221 11,918,455 2,012, ,012,629 2,610,194 57,974-57,974 2,668,168 4,201,906 28,158-28,158 4,230,064 5,646, , ,112 5,807,012 1,513, ,513,430 1,324, ,893 48, ,043 1,452,771 1,554, ,554,699 4,932, ,932,959 9,913, , ,833 10,469,906 12,629, , ,651 13,066,193 4,444, ,444,837 1,625, ,625,272 2,547, ,547,329 1,802, ,802,239 2,556,068 21,572-21,572 2,577,640 1,320, ,320,097 1,390,914 38,684-38,684 1,429,598 4,142, ,142,965 7,704, , ,588 7,925,710 1,572, ,572,010 2,849,386 52,665-52,665 2,902,051 1,156,046 53,187-53,187 1,209,233 14,067, , ,262 14,233,748 4,462,991 44,591-44,591 4,507, ,491,779 7,895, ,146 7,542, ,034,481 3/31/15 Retirement - Budget - Final

31 COUNTY BOARDS OF EDUCATION FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Step 5 Step 5 Salary Allowance 1984 Co. Co. Supplement Co. Supplement Total Amount Prof Student Supplement In Excess Of Upon Which Upon which Support Pers. Prof. Student Required Equity Retirement Based Retirement Based (Basic & Equity) Support Pers. Support Pers. Support Pers. Support Pers. 360, ,953 2,596, , ,053 2,737, ,634 55, , , , , ,538 25,884-25, ,422 1,535,132 66,688-66,688 1,601, , , ,235 1,430-1, , ,896 9,400-9, , ,768 35,700-35, , , , , , ,463 21,000-21, , , , ,919 57,122 3,155 53, , , ,204 1,411,794 80,400-80,400 1,492, ,559 49,770-49, ,329 1,061,123 62,335-62,335 1,123,458 5,030, , ,926 5,408, ,116 6,400-6, , ,593 9,250-9, , ,344 26,400-26, , ,401 69,200-69,200 1,057, ,959 82,570 15,619 66, , ,229 31,195-31, , ,708 17,550-17, ,258 1,176,398 45,700-45,700 1,222, ,087 23,157-23, , ,766 23,400-23, ,166 1,437,135 74,553-74,553 1,511, , , ,776 19,530-19, , ,863 10,000-10, , ,427 61,109 1,984 59, , , , ,429 22,064 1,281 20, , , , , ,364 1,240, , ,731 1,358,377 1,944,681 86,775-86,775 2,031, , , , , ,985 1,350-1, , , , ,933 5,250-5, , , , ,557 8,300-8, , , , ,498 22,100-22, , , , ,434 21,600-21, , ,750 5,000-5, ,750 1,862, , ,585 1,977, ,321 16,780-16, ,101 37,927,850 1,908,418 23,658 1,884,761 39,812,611 3/31/15 Retirement - Budget - Final

32 COUNTY BOARDS OF EDUCATION FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Retirement Total Amount MCVC Total Total Amount Employer's Allocation Upon Which Upon Which Upon Which Average For Budgeting Retirement Based Retirement Retirement Based Contribution Purposes Total Pers. Allocated Excluding MCVCs Rate Co Bds. 11,042,211-11,042, % 959,568 81,481,985 1,366,508 80,115, % 6,793,792 19,420,498-19,420, % 1,718,714 9,429,366-9,429, % 777,923 14,086,363-14,086, % 1,291,719 57,722,585-57,722, % 5,137,310 5,378, ,713 4,672, % 382,246 8,892,535-8,892, % 765,647 5,323,205-5,323, % 460,990 29,988,181-29,988, % 2,599,975 4,654,578-4,654, % 379,814 8,281, ,650 7,753, % 686,157 23,244,233-23,244, % 1,980,409 15,269,791-15,269, % 1,320,837 18,360,020-18,360, % 1,575,290 10,335,487-10,335, % 899,187 49,335,509 1,029,203 48,306, % 4,231,632 23,194,544 1,005,551 22,188, % 1,994,790 38,729,030-38,729, % 3,326, ,581, ,581, % 11,468,260 11,454,825-11,454, % 974,806 16,502,983-16,502, % 1,529,827 26,791,111-26,791, % 2,456,745 36,636,972-36,636, % 3,311,982 20,943,504-20,943, % 1,838,840 18,885,072-18,885, % 1,603,343 15,137,154-15,137, % 1,365,371 41,376,836-41,376, % 3,661,850 19,400,901-19,400, % 1,802,344 19,090,566-19,090, % 1,672,334 50,281,126-50,281, % 4,389,542 8,133,992-8,133, % 683,255 10,461,153-10,461, % 893,382 17,504,657-17,504, % 1,549,162 24,315,243-24,315, % 2,112,995 5,846,617-5,846, % 553,090 6,087, ,039 5,437, % 493,724 6,358,950-6,358, % 576,121 20,279,804-20,279, % 1,813,014 44,163,854-44,163, % 3,820,173 54,592,895-54,592, % 4,744,123 18,914,914-18,914, % 1,796,917 6,551,734-6,551, % 566,070 10,118,994-10,118, % 861,126 7,235,562-7,235, % 680,866 10,734,566-10,734, % 975,772 5,357,240-5,357, % 452,151 6,020,033-6,020, % 570,097 17,394, ,393 16,821, % 1,508,919 31,777,282-31,777, % 2,615,270 6,557,551-6,557, % 601,327 11,898,668-11,898, % 1,036,374 4,931,654-4,931, % 415,738 59,122,299-59,122, % 5,356,480 18,639,011-18,639, % 1,848,990 1,250,251,309 5,858,055 1,244,393, % 109,883,204 3/31/15 Retirement - Budget - Final

33 COUNTY BOARDS OF EDUCATION FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Monthly Monthly Monthly Monthly Monthly Monthly Monthly Allocation Allocation Allocation Allocation Allocation Allocation Allocation July August September October November December January % 6.67% 7.44% 7.44% 7.44% 7.64% 63,907 64,003 64,003 71,392 71,392 71,392 73, , , , , , , , , , , , , , ,310 51,810 51,887 51,887 57,877 57,877 57,877 59,433 86,028 86,158 86,158 96,104 96,104 96,104 98, , , , , , , ,490 25,458 25,496 25,496 28,439 28,439 28,439 29,204 50,992 51,069 51,069 56,964 56,964 56,964 58,495 30,702 30,748 30,748 34,298 34,298 34,298 35, , , , , , , ,638 25,296 25,334 25,334 28,258 28,258 28,258 29,018 45,698 45,767 45,767 51,050 51,050 51,050 52, , , , , , , ,303 87,968 88,100 88,100 98,270 98,270 98, , , , , , , , ,352 59,886 59,976 59,976 66,900 66,900 66,900 68, , , , , , , , , , , , , , , , , , , , , , , , , , , , ,180 64,922 65,020 65,020 72,526 72,526 72,526 74, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,495 90,934 91,070 91, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,361 45,505 45,573 45,573 50,834 50,834 50,834 52,201 59,499 59,589 59,589 66,468 66,468 66,468 68, , , , , , , , , , , , , , ,433 36,836 36,891 36,891 41,150 41,150 41,150 42,256 32,882 32,931 32,931 36,733 36,733 36,733 37,721 38,370 38,427 38,427 42,863 42,863 42,863 44, , , , , , , , , , , , , , , , , , , , , , , , , , , , ,284 37,700 37,757 37,757 42,116 42,116 42,116 43,248 57,351 57,437 57,437 64,068 64,068 64,068 65,790 45,346 45,414 45,414 50,656 50,656 50,656 52,018 64,986 65,084 65,084 72,597 72,597 72,597 74,549 30,113 30,158 30,158 33,640 33,640 33,640 34,544 37,968 38,025 38,025 42,415 42,415 42,415 43, , , , , , , , , , , , , , ,807 40,048 40,109 40,109 44,739 44,739 44,739 45,941 69,023 69,126 69,126 77,106 77,106 77,106 79,179 27,688 27,730 27,730 30,931 30,931 30,931 31, , , , , , , , , , , , , , ,263 7,318,221 7,329,210 7,329,210 8,175,310 8,175,310 8,175,310 8,395,077 3/31/15 Retirement - Budget - Final

34 COUNTY BOARDS OF EDUCATION FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Monthly Monthly Monthly Monthly Monthly Total Allocation Allocation Allocation Allocation Allocation Annual February March April May June Allocation 7.64% 7.64% 11.58% 11.58% 11.60% % 73,311 73, , , , , , , , , ,079 6,793, , , , , ,372 1,718,714 59,433 59,433 90,083 90,083 90, ,923 98,687 98, , , ,840 1,291, , , , , ,929 5,137,310 29,204 29,204 44,264 44,264 44, ,246 58,495 58,495 88,662 88,662 88, ,647 35,220 35,220 53,383 53,383 53, , , , , , ,599 2,599,975 29,018 29,018 43,982 43,982 44, ,814 52,422 52,422 79,457 79,457 79, , , , , , ,731 1,980, , , , , ,217 1,320, , , , , ,732 1,575,290 68,698 68, , , , , , , , , ,869 4,231, , , , , ,397 1,994, , , , , ,913 3,326, , ,180 1,328,027 1,328,027 1,330,303 11,468,260 74,475 74, , , , , , , , , ,461 1,529, , , , , ,983 2,456, , , , , ,192 3,311, , , , , ,304 1,838, , , , , ,988 1,603, , , , , ,383 1,365, , , , , ,776 3,661, , , , , ,075 1,802, , , , , ,991 1,672, , , , , ,188 4,389,542 52,201 52,201 79,121 79,121 79, ,255 68,254 68, , , , , , , , , ,702 1,549, , , , , ,106 2,112,995 42,256 42,256 64,048 64,048 64, ,090 37,721 37,721 57,173 57,173 57, ,724 44,016 44,016 66,715 66,715 66, , , , , , ,311 1,813, , , , , ,139 3,820, , , , , ,318 4,744, , , , , ,443 1,796,917 43,248 43,248 65,551 65,551 65, ,070 65,790 65,790 99,718 99,718 99, ,126 52,018 52,018 78,844 78,844 78, ,866 74,549 74, , , , ,772 34,544 34,544 52,359 52,359 52, ,151 43,555 43,555 66,017 66,017 66, , , , , , ,034 1,508, , , , , ,370 2,615,270 45,941 45,941 69,634 69,634 69, ,327 79,179 79, , , ,220 1,036,374 31,762 31,762 48,142 48,142 48, , , , , , ,353 5,356, , , , , ,481 1,848,990 8,395,077 8,395,077 12,724,475 12,724,475 12,746, ,883,204 3/31/15 Retirement - Budget - Final

35 MULTI-COUNTY VOCATIONAL CENTER FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES Step 1 Step Co. Co. Supplement Co. Supplement Total Amount Salary Allowance Supplement In Excess Of Upon Which Upon Which Prof. Educators Professional Required Equity Retirement Based Retirement Based County (Basic & Equity) Educators Prof. Educators Prof. Educators Prof. Educators Barbour Berkeley 1,069,409 54,148-54,148 1,123,557 Boone Braxton Brooke Cabell Calhoun 599,865 1,400-1, ,265 Clay Doddridge Fayette Gilmer Grant 448, ,601 Greenbrier Hampshire Hancock Hardy Harrison 743,962 43,200-43, ,162 Jackson 806,172 42,660-42, ,832 Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants 514,094 47,921 4,658 43, ,357 Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur 495, ,796 Wayne Webster Wetzel Wirt Wood Wyoming Total 4,677, ,329 4, ,671 4,862,570 03/31/15 Retirement - Budget - Final

36 MULTI-COUNTY VOCATIONAL CENTER FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Step 2 Step Co. Co. Supplement Co. Supplement Total Amount Salary Allowance Supplement In Excess Of Upon Which Upon Which Service Pers Service Required Equity Retirement Based Retirement Based (Basic & Equity) Personnel Service Personnel Service Personnel Service Personnel 208,461 6,273-6, , , ,448 80, , ,469 11,180-11, , ,546 4,173-4, ,719 86,261 8,767 2,346 6,421 92,682 76, , ,470 30,753 2,346 28, ,877 03/31/15 Retirement - Budget - Final

37 MULTI-COUNTY VOCATIONAL CENTER FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Step 5 Step 5 Salary Allowance 1984 Co. Co. Supplement Co. Supplement Total Amount Prof Student Supplement In Excess Of Upon Which Upon which Support Pers. Prof. Student Required Equity Retirement Based Retirement Based (Basic & Equity) Support Pers. Support Pers. Support Pers. Support Pers. 27,119 1,098-1,098 28, ,192 1,200-1,200 29, ,311 2,298-2,298 57,609 03/31/15 Retirement - Budget - Final

38 MULTI-COUNTY VOCATIONAL CENTER FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Retirement MCVC Total Employer's Allocation Upon Which Average For Budgeting Retirement Based Contribution Purposes Total Pers. Rate MCVC 1,366, % 117, , % 59, , % 46,415 1,029, % 90,879 1,005, % 88, , % 52, , % 49,111 5,858, % 505,112 03/31/15 Retirement - Budget - Final

39 COUNTY BOARDS OF EDUCATION NET STATE AID TO BE BUDGETED AS UNRESTRICTED REVENUES AND EXPENDITURES - (BASED ON FINAL COMPUTATIONS) Total Distributed Faculty Faculty Faculty State Aid State Aid State Aid Senate Senate Senate Allowance Allowance Allowance Allowance Allowance Allowance County (Step 10) MCVCs County Bds Total MCVCs County Bds Barbour 10,941,307-10,941,307 33,996-33,996 Berkeley 83,224,796 1,585,142 81,639, ,500 4, ,700 Boone 16,785,532-16,785,532 78,500-78,500 Braxton 9,542,725-9,542,725 29,282-29,282 Brooke 12,372,871-12,372,871 51,850-51,850 Cabell 54,749,487-54,749, , ,290 Calhoun 6,163, ,887 5,308,622 17,100 2,400 14,700 Clay 10,783,994-10,783,994 28,360-28,360 Doddridge 1,107,656-1,107,656 21,750-21,750 Fayette 30,667,920-30,667,920 96,200-96,200 Gilmer 4,465,183-4,465,183 14,392-14,392 Grant 4,850, ,895 4,208,392 25,800 1,700 24,100 Greenbrier 22,214,883-22,214,883 76,080-76,080 Hampshire 14,474,373-14,474,373 49,970-49,970 Hancock 17,534,305-17,534,305 63,700-63,700 Hardy 9,425,895-9,425,895 32,500-32,500 Harrison 40,506,527 1,182,458 39,324, ,186 3, ,786 Jackson 22,376,613 1,164,208 21,212,405 74,920 3,200 71,720 Jefferson 35,457,708-35,457, , ,600 Kanawha 104,956, ,956, , ,106 Lewis 9,489,858-9,489,858 38,440-38,440 Lincoln 19,313,917-19,313,917 53,200-53,200 Logan 26,467,020-26,467,020 90,720-90,720 Marion 32,301,455-32,301, , ,700 Marshall 4,125,122-4,125,122 71,720-71,720 Mason 18,846,757-18,846,757 62,230-62,230 McDowell 14,381,463-14,381,463 52,600-52,600 Mercer 43,663,664-43,663, , ,890 Mineral 20,909,257-20,909,257 61,348-61,348 Mingo 19,034,226-19,034,226 61,600-61,600 Monongalia 37,080,571-37,080, , ,250 Monroe 8,978,854-8,978,854 26,086-26,086 Morgan 9,202,177-9,202,177 37,124-37,124 Nicholas 18,086,728-18,086,728 59,050-59,050 Ohio 18,072,584-18,072,584 80,050-80,050 Pendleton 5,907,005-5,907,005 18,072-18,072 Pleasants 3,530, ,430 2,800,824 21,700 2,400 19,300 Pocahontas 5,119,851-5,119,851 19,710-19,710 Preston 20,367,358-20,367,358 65,632-65,632 Putnam 40,910,128-40,910, , ,170 Raleigh 53,200,468-53,200, , ,548 Randolph 18,809,670-18,809,670 61,258-61,258 Ritchie 5,450,986-5,450,986 21,692-21,692 Roane 11,337,832-11,337,832 34,182-34,182 Summers 7,368,456-7,368,456 23,290-23,290 Taylor 9,712,247-9,712,247 34,100-34,100 Tucker 3,854,623-3,854,623 16,836-16,836 Tyler 5,120,715-5,120,715 20,694-20,694 Upshur 17,189, ,968 16,494,936 56,599 1,800 54,799 Wayne 34,824,306-34,824, , ,700 Webster 7,460,991-7,460,991 20,418-20,418 Wetzel 3,506,885-3,506,885 48,150-48,150 Wirt 5,763,451-5,763,451 16,300-16,300 Wood 57,767,536-57,767, , ,300 Wyoming 18,870,372-18,870,372 63,350-63,350 State 1,148,628,743 6,852,988 1,141,775,755 4,164,791 19,700 4,145,091 04/03/15 PBNSA

40 COUNTY BOARDS OF EDUCATION NET STATE AID TO BE BUDGETED AS UNRESTRICTED REVENUES AND EXPENDITURES - (BASED ON FINAL COMPUTATIONS) County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State 04/03/15 PBNSA 16 Step 7a Step 7b Step 7c Step 4 Step 4 Step 4 Amt To Be Amt To Be Amt To Be Amt To Be Amt To Be Total To Be Budgeted For Budgeted For Budgeted For Budgeted For Budgeted For Budgeted For Instructional 21st Century Advanced Replacement Additional Purchase Of Improvement Tech. Systems Placement Of Buses Buses Buses 495, ,420 2, , ,096 2,763,075 1,120,790 21, , ,618 1,353, , ,662 7, , , , ,595 5, , , , ,996 5, , ,914 1,993, ,616 27, , , , ,401 96,122 1,857 85,761-85, , ,120 2, , , , ,892 2,870 88,841-88,841 1,113, ,250 10, , , ,566 89,095 1,435 75,460-75, , ,474 2, , , , ,715 5, , , , ,233 5, , , , ,279 3, , , , ,677 3, ,081 95, ,482 1,690, ,906 20, , , , ,649 12, , ,799 1,430, ,435 21, , ,201 4,094,267 1,676,476 52, , , , ,137 4, , , , ,063 3, , ,187 1,025, ,612 11, , ,164 1,301, ,685 21, , , , , ,624 9, , , , ,675 12, , , , ,359 5, , ,561 1,479, ,055 9, , , , ,644 7, , , , ,260 6, , ,013 1,742, ,655 37, , , , , ,342 9, , , , ,502 4, , , , ,890 6, , , , ,165 11, ,121 73, , ,608 97,878 1,561 93,867-93, , ,102 2,194 78,864-78, , ,962 1, , , , ,279 7, , ,670 1,554, ,164 21, , ,833 1,900, ,869 20, , , , ,718 6, , , , ,575 4,304 89,893-89, , ,468 2, , , , ,006 1, , , , ,044 4, , , ,424 96,132 1,561 67,538-67, , ,108 2, , , , ,945 4, , ,247 1,195, ,635 8, , , , ,887 4,642 91,767-91, , ,122 7, , , ,333 91,920 1,350 67,777-67,777 1,990, ,219 36, , , , ,548 7, , ,884 47,840,943 18,176, ,406 15,000,000 1,149,389 16,149,

41 COUNTY BOARDS OF EDUCATION NET STATE AID TO BE BUDGETED AS UNRESTRICTED REVENUES AND EXPENDITURES - (BASED ON FINAL COMPUTATIONS) County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State 04/03/15 PBNSA 16 Net State Aid to Be Budgeted As Unrestricted MCVCs Net State Aid to Be Budgeted As Unrestricted County Beds - 10,084,828 1,580,342 76,104,107-15,367,471-8,786,451-11,317,999-50,991, ,487 4,801,781-9,977, ,474-28,605,535-3,993, ,195 3,533,352-20,579,408-13,281,797-16,240,440-8,494,873 1,179,058 36,293,428 1,161,008 19,692,431-32,766,963-97,865,919-8,577,928-18,095,181-24,558,276-29,768,691-2,585,867-17,473,551-13,152,299-41,039,687-19,520,808-17,592,818-33,809,938-8,263,012-8,327,945-16,786,839-16,431,443-5,383, ,030 2,272,243-4,565,770-18,815,185-38,158,320-49,728,048-17,504,807-4,857,729-10,448,122-6,713,034-8,864,405-3,364,132-4,533, ,168 15,262,599-32,602,918-6,875,924-2,586,923-5,287,771-54,278,915-17,497,216 6,833,288 1,054,937,

42 COUNTY BOARDS OF EDUCATION AMOUNT TO BE RESERVED FOR STAFF DEVELOPMENT COUNCILS (BASED ON FINAL COMPUTATIONS) Amt For Amt For Prof Pers Prof Pers Total Step 1 Step 1 Staff Dev Staff Dev Step 1 Allowance Allowance Councils Councils County Allowance MCVCs County Bds MCVCs County Bds Barbour 8,078,541-8,078,541-8,079 Berkeley 56,046,726 1,069, ,977,317 1,069 54,977 Boone 13,076,220-13,076,220-13,076 Braxton 6,850,657-6,850,657-6,851 Brooke 9,583,570-9,583,570-9,584 Cabell 40,260,001-40,260,001-40,260 Calhoun 3,896, ,865 3,296, ,296 Clay 6,514,847-6,514,847-6,515 Doddridge 3,698,054-3,698,054-3,698 Fayette 20,802,316-20,802,316-20,802 Gilmer 3,298,138-3,298,138-3,298 Grant 5,988, ,601 5,539, ,540 Greenbrier 16,356,535-16,356,535-16,357 Hampshire 11,097,757-11,097,757-11,098 Hancock 12,267,128-12,267,128-12,267 Hardy 7,472,282-7,472,282-7,472 Harrison 33,842, , ,098, ,098 Jackson 15,894, ,172 15,088, ,089 Jefferson 27,001,294-27,001,294-27,001 Kanawha 85,585,537-85,585,537-85,586 Lewis 8,221,868-8,221,868-8,222 Lincoln 12,014,090-12,014,090-12,014 Logan 18,854,555-18,854,555-18,855 Marion 25,195,026-25,195,026-25,195 Marshall 13,765,212-13,765,212-13,765 Mason 13,081,650-13,081,650-13,082 McDowell 10,434,119-10,434,119-10,434 Mercer 29,267,119-29,267,119-29,267 Mineral 13,567,363-13,567,363-13,567 Mingo 13,462,370-13,462,370-13,462 Monongalia 35,131,341-35,131,341-35,131 Monroe 5,875,171-5,875,171-5,875 Morgan 7,140,258-7,140,258-7,140 Nicholas 12,477,585-12,477,585-12,478 Ohio 16,393,734-16,393,734-16,394 Pendleton 4,199,379-4,199,379-4,199 Pleasants 4,030, ,094 3,516, ,516 Pocahontas 4,585,358-4,585,358-4,585 Preston 14,801,481-14,801,481-14,801 Putnam 29,826,090-29,826,090-29,826 Raleigh 37,667,982-37,667,982-37,668 Randolph 13,741,710-13,741,710-13,742 Ritchie 4,793,865-4,793,865-4,794 Roane 7,297,258-7,297,258-7,297 Summers 5,128,321-5,128,321-5,128 Taylor 7,684,663-7,684,663-7,685 Tucker 3,901,335-3,901,335-3,901 Tyler 4,227,547-4,227,547-4,228 Upshur 12,705, ,796 12,209, ,210 Wayne 22,317,874-22,317,874-22,318 Webster 4,786,075-4,786,075-4,786 Wetzel 8,199,583-8,199,583-8,200 Wirt 3,439,046-3,439,046-3,439 Wood 40,670,186-40,670,186-40,670 Wyoming 13,259,297-13,259,297-13,259 State 869,755,621 4,677, ,077,722 4, ,077 04/03/15 PBNSA

43 County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State 04/03/15 PBNSA 16 COUNTY BOARDS OF EDUCATION AMOUNT TO BE RESERVED FOR STAFF DEVELOPMENT COUNCILS (BASED ON FINAL COMPUTATIONS) Amt For Amt For Service Pers Service Pers Total Step 2 Step 2 Staff Dev Staff Dev Step 2 Allowance Allowance Councils Councils Allowance MCVCs County Bds MCVCs County Bds 2,602,717-2,602,717-2,603 19,121, ,461 18,913, ,913 4,571,415-4,571,415-4,571 2,321,359-2,321,359-2,321 3,395,471-3,395,471-3,395 13,902,688-13,902,688-13,903 1,331, ,088 1,227, ,227 2,158,880-2,158,880-2,159 1,241,400-1,241,400-1,241 7,097,817-7,097,817-7,098 1,211,601-1,211,601-1,212 2,071,888 80,049 1,991, ,992 5,462,068-5,462,068-5,462 3,666,830-3,666,830-3,667 4,128,918-4,128,918-4,129 2,550,001-2,550,001-2,550 11,291, ,469 11,089, ,090 5,421, ,546 5,269, ,269 9,209,670-9,209,670-9,210 29,217,496-29,217,496-29,217 2,640,981-2,640,981-2,641 3,877,823-3,877,823-3,878 6,545,015-6,545,015-6,545 8,097,422-8,097,422-8,097 4,633,600-4,633,600-4,634 4,588,098-4,588,098-4,588 3,651,975-3,651,975-3,652 9,566,762-9,566,762-9,567 4,598,416-4,598,416-4,598 4,643,546-4,643,546-4,644 11,690,234-11,690,234-11,690 2,012,629-2,012,629-2,013 2,610,194-2,610,194-2,610 4,201,906-4,201,906-4,202 5,646,900-5,646,900-5,647 1,513,430-1,513,430-1,513 1,324,728 86,261 1,238, ,238 1,554,699-1,554,699-1,555 4,932,959-4,932,959-4,933 9,913,073-9,913,073-9,913 12,629,542-12,629,542-12,630 4,444,837-4,444,837-4,445 1,625,272-1,625,272-1,625 2,547,329-2,547,329-2,547 1,802,239-1,802,239-1,802 2,556,068-2,556,068-2,556 1,320,097-1,320,097-1,320 1,390,914-1,390,914-1,391 4,142,965 76,597 4,066, ,066 7,704,122-7,704,122-7,704 1,572,010-1,572,010-1,572 2,849,386-2,849,386-2,849 1,156,046-1,156,046-1,156 14,067,486-14,067,486-14,067 4,462,991-4,462,991-4, ,491, , ,582, ,

44 County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State 04/03/15 PBNSA 16 COUNTY BOARDS OF EDUCATION AMOUNT TO BE RESERVED FOR STAFF DEVELOPMENT COUNCILS (BASED ON FINAL COMPUTATIONS) Total Total Total Amt For Amt For Amt For Staff Dev Staff Dev Staff Dev Councils Councils Councils MCVCs County Bds 10,682-10,682 75,167 1,277 73,890 17,647-17,647 9,172-9,172 12,979-12,979 54,163-54,163 5, ,523 8,674-8,674 4,939-4,939 27,900-27,900 4,510-4,510 8, ,532 21,819-21,819 14,765-14,765 16,396-16,396 10,022-10,022 45, ,188 21, ,358 36,211-36, , ,803 10,863-10,863 15,892-15,892 25,400-25,400 33,292-33,292 18,399-18,399 17,670-17,670 14,086-14,086 38,834-38,834 18,165-18,165 18,106-18,106 46,821-46,821 7,888-7,888 9,750-9,750 16,680-16,680 22,041-22,041 5,712-5,712 5, ,754 6,140-6,140 19,734-19,734 39,739-39,739 50,298-50,298 18,187-18,187 6,419-6,419 9,844-9,844 6,930-6,930 10,241-10,241 5,221-5,221 5,619-5,619 16, ,276 30,022-30,022 6,358-6,358 11,049-11,049 4,595-4,595 54,737-54,737 17,722-17,722 1,164,244 5,587 1,158,

45 County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming State COUNTY BOARDS OF EDUCATION AMOUNT TO BE RESERVED FOR STAFF DEVELOPMENT COUNCILS (BASED ON FINAL COMPUTATIONS) Amt For Amt For Total Prof Pers Service Pers Amt For Staff Dev Staff Dev Staff Dev Councils Councils Councils Co. Bds Co. Bds Co. Bds 8,079 2,603 10,682 54,977 18,913 73,890 13,076 4,571 17,647 6,851 2,321 9,172 9,584 3,395 12,979 40,260 13,903 54,163 3,296 1,227 4,523 6,515 2,159 8,674 3,698 1,241 4,939 20,802 7,098 27,900 3,298 1,212 4,510 5,540 1,992 7,532 16,357 5,462 21,819 11,098 3,667 14,765 12,267 4,129 16,396 7,472 2,550 10,022 33,098 11,090 44,188 15,089 5,269 20,358 27,001 9,210 36,211 85,586 29, ,803 8,222 2,641 10,863 12,014 3,878 15,892 18,855 6,545 25,400 25,195 8,097 33,292 13,765 4,634 18,399 13,082 4,588 17,670 10,434 3,652 14,086 29,267 9,567 38,834 13,567 4,598 18,165 13,462 4,644 18,106 35,131 11,690 46,821 5,875 2,013 7,888 7,140 2,610 9,750 12,478 4,202 16,680 16,394 5,647 22,041 4,199 1,513 5,712 3,516 1,238 4,754 4,585 1,555 6,140 14,801 4,933 19,734 29,826 9,913 39,739 37,668 12,630 50,298 13,742 4,445 18,187 4,794 1,625 6,419 7,297 2,547 9,844 5,128 1,802 6,930 7,685 2,556 10,241 3,901 1,320 5,221 4,228 1,391 5,619 12,210 4,066 16,276 22,318 7,704 30,022 4,786 1,572 6,358 8,200 2,849 11,049 3,439 1,156 4,595 40,670 14,067 54,737 13,259 4,463 17, , ,580 1,158,657 04/03/15 PBNSA

46 COUNTY BOARDS OF EDUCATION AMOUNT TO BE BUDGETED FOR ACADEMIC CURRICULUM TRIPS (BASED ON FINAL COMPUTATIONS) Step 4 One half of 1% Allowance for to be Reserved for County Transportation Curriculum Trips Barbour 599,720 2,999 Berkeley 6,082,147 30,411 Boone 1,451,034 7,255 Braxton 497,276 2,486 Brooke 946,838 4,734 Cabell 2,606,360 13,032 Calhoun 466,555 2,333 Clay 925,245 4,626 Doddridge 477,904 2,390 Fayette 2,031,676 10,158 Gilmer 274,160 1,371 Grant 426,209 2,131 Greenbrier 1,441,113 7,206 Hampshire 1,094,604 5,473 Hancock 1,169,439 5,847 Hardy 861,157 4,306 Harrison 2,160,013 10,800 Jackson 1,259,598 6,298 Jefferson 2,257,117 11,286 Kanawha 4,814,487 24,072 Lewis 771,918 3,860 Lincoln 1,489,715 7,449 Logan 2,210,605 11,053 Marion 2,262,556 11,313 Marshall 1,303,565 6,518 Mason 1,164,980 5,825 McDowell 1,420,138 7,101 Mercer 2,276,426 11,382 Mineral 1,422,060 7,110 Mingo 1,578,259 7,891 Monongalia 2,807,847 14,039 Monroe 533,637 2,668 Morgan 707,876 3,539 Nicholas 1,400,483 7,002 Ohio 1,242,001 6,210 Pendleton 601,461 3,007 Pleasants 372,003 1,860 Pocahontas 469,172 2,346 Preston 1,437,060 7,185 Putnam 2,100,806 10,504 Raleigh 3,671,856 18,359 Randolph 1,051,693 5,258 Ritchie 402,612 2,013 Roane 805,073 4,025 Summers 515,802 2,579 Taylor 609,025 3,045 Tucker 332,846 1,664 Tyler 722,087 3,610 Upshur 928,232 4,641 Wayne 2,219,517 11,098 Webster 556,404 2,782 Wetzel 969,526 4,848 Wirt 296,590 1,483 Wood 2,448,256 12,241 Wyoming 1,278,606 6,393 State 76,223, ,115 04/03/15 PBNSA

47 MULTI-COUNTY VOCATIONAL CENTERS NET STATE AID TO BE BUDGETED AS UNRESTRICTED REVENUES AND EXPENDITURES (BASED ON FINAL COMPUTATIONS) Total Net State State Aid Faculty Aid To Be Allowance Senate Budgeted As Center MCVCs MCVCs Unrestricted James Rumsey 1,585,142 4,800 1,580,342 Calhoun-Gilmer 854,887 2, ,487 South Branch 641,895 1, ,195 United 1,182,458 3,400 1,179,058 Roane-Jackson 1,164,208 3,200 1,161,008 Mid-Ohio Valley 729,430 2, ,030 Fred W. Eberle 694,968 1, ,168 Total 6,852,988 19,700 6,833,288 4/3/2015 PBNSA

48 MULTI-COUNTY VOCATIONAL CENTERS TOTAL AMOUNT TO BE RESERVED FOR STAFF DEVELOPMENT COUNCILS (BASED ON FINAL COMPUTATIONS) Amt For Amt For Total Prof Pers Service Pers Amt For Staff Dev Staff Dev Staff Dev Councils Councils Councils Center MCVCs MCVCs MCVCs James Rumsey 1, ,277 Calhoun-Gilmer South Branch United Roane-Jackson Mid-Ohio Valley Fred W. Eberle TOTAL 4, ,587 04/03/15 PBNSA

49 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM TRANSPORTATION ALLOWANCE Allowance Operation, Percents Maintenance, & 95.0% County Add'l Allowance Contracted Student 92.5% Transportation Oper & Maint. Services Population 90.0% Allowance For Alt. Fuel Buses Insurance 100% Density Allow Pct. (Add'l 100% Barbour 371,860 Low 92.5% 343,971 18,593 87,056 Berkeley 4,508,983 High 87.5% 3,945, , ,951 Boone 1,081,469 Low 92.5% 1,000,359 50, ,534 Braxton 302,592 Sparse 95.0% 287,462-80,000 Brooke 734,602 High 87.5% 642,777 32,915 87,948 Cabell 1,715,276 High 87.5% 1,500, ,016 Calhoun 349,043 Sparse 95.0% 331,591 13,222 31,602 Clay 663,170 Low 92.5% 613,432 33,159 67,749 Doddridge 361,344 Sparse 95.0% 343,277-41,228 Fayette 1,519,521 Medium 90.0% 1,367,569 32, ,174 Gilmer 191,468 Sparse 95.0% 181,895 9,573 - Grant 281,962 Sparse 95.0% 267,864-53,670 Greenbrier 964,943 Low 92.5% 892,572 48, ,554 Hampshire 714,272 Low 92.5% 660,702 35, ,262 Hancock 923,887 High 87.5% 808,401 46,194 89,903 Hardy 542,527 Sparse 95.0% 515,401 24,386 69,324 Harrison 1,425,359 High 87.5% 1,247,189 71, ,111 Jackson 969,588 Medium 90.0% 872, ,371 Jefferson 1,680,135 High 87.5% 1,470,118 80, ,511 Kanawha 3,004,301 High 87.5% 2,628, , ,000 Lewis 533,789 Low 92.5% 493,755-98,111 Lincoln 1,105,389 Low 92.5% 1,022,485 55, ,374 Logan 1,704,659 Medium 90.0% 1,534,193 83, ,528 Marion 1,635,996 High 87.5% 1,431,497 81, ,500 Marshall 1,012,132 Medium 90.0% 910,919 50,607 2,802 Mason 776,229 Low 92.5% 718, ,119 McDowell 996,629 Low 92.5% 921, ,127 Mercer 1,781,531 High 87.5% 1,558,840 89, ,473 Mineral 1,097,573 Medium 90.0% 987, ,923 Mingo 1,165,233 Medium 90.0% 1,048,710 58, ,000 Monongalia 2,100,035 High 87.5% 1,837, , ,221 Monroe 299,030 Sparse 95.0% 284,079 14,952 91,002 Morgan 513,684 Medium 90.0% 462,316 23,131 64,456 Nicholas 1,017,494 Low 92.5% 941,182 50, ,178 Ohio 978,210 High 87.5% 855,934 48,911 67,525 Pendleton 454,809 Sparse 95.0% 432,069 22,703 47,379 Pleasants 262,953 Low 92.5% 243,232 13,148 35,672 Pocahontas 314,366 Sparse 95.0% 298,648-61,653 Preston 1,028,822 Low 92.5% 951,660 48,941 49,231 Putnam 1,268,141 High 87.5% 1,109,623 63, ,996 Raleigh 3,063,290 High 87.5% 2,680, , ,285 Randolph 662,078 Sparse 95.0% 628,974 26, ,231 Ritchie 252,283 Sparse 95.0% 239,669 12,614 50,424 Roane 542,360 Sparse 95.0% 515,242 27,118 56,994 Summers 358,227 Sparse 95.0% 340,316 17,911 28,311 Taylor 397,945 Medium 90.0% 358,151 15,135 90,062 Tucker 226,497 Sparse 95.0% 215,172 11,325 38,811 Tyler 563,863 Sparse 95.0% 535,670-65,385 Upshur 593,064 Medium 90.0% 533,758 29, ,947 Wayne 1,615,764 Medium 90.0% 1,454, ,647 Webster 389,253 Sparse 95.0% 369,790 18,866 75,697 Wetzel 841,437 Low 92.5% 778,329-50,543 Wirt 188,667 Sparse 95.0% 179,234 8,927 40,652 Wood 1,731,041 High 87.5% 1,514,661 86, ,103 Wyoming 952,765 Low 92.5% 881,308 47,638 62,376 Total 54,731, ,191,423 2,137,102 7,601,702 03/15/15 Trans Allow 16 - Final Comps

50 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM TRANSPORTATION ALLOWANCE County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Current Replacement Pupils Amount In Lieu Operation & Operation & Replace Val Value Paid Paid Allowance Maintenance Maintenance Bus Fleet Adjusted to In Lieu In Avg. of MCVC Share MCVC 8.33% Appropriation ($284.21) 100% (Add'l 10%) 219, , ,038 1,004 1,382, , ,221 90,947 73,362 7, , , ,055 16, , , ,857 11, , , , , , , , ,529 85, ,362 1,989 23,899 2, , , ,218 9, ,073 88, ,318 2,558 19,997 2, , , , ,331 75, ,163 6,253 9, , , ,875 1, , , ,727 3, , , ,800 9, , , ,530 1, , , ,143 2,274 22,903 2, , , ,191 1,137 48,747 4, , , ,540 4,547 42,518 4, , , ,129 1,421 31,703 3,170 1,250, ,752 1, , , , , ,075 1,137 30,536 3, , , ,449 5, , , ,369 50, , , , , , , , , , , , ,947 26, , , ,733 2, , , ,902 2, , , ,334 86, , , ,791 1, , , ,877 5, , , ,170 11, , , ,489 93, ,423 3,126 23,174 2, ,353 78, , , , ,524 3, , , ,544 2, , , , , , , ,954 66, , , ,047 2, ,626 89, ,797 9,095 9, , , ,219 3,979 24,466 2, , , ,965 1, , , ,455 1,346 99,643 67, , , ,615 2, , , ,854 1,421 12,061 1, , , , ,390 91, , , ,137 54,181 5,418 99,998 67, , , ,223 4, , , ,709 5, ,130,537 15,000,000 3,923 1,114,946 1,114, ,396 54,542 03/15/15 Trans Allow 16 - (7,130,537) Adjustment 15,000,000 Limit per H.B

51 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM TRANSPORTATION ALLOWANCE County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Total Max. Allowance Allowance Avg. Allow. Transportation Transportation Allowance (1/3 Above State In Excess Per Mile After Allowance Funding Allowance Before Limit Average) Of Limit Limit W/O Without Add'l For Add'l With Add'l ($1.7239) ($2.2985) ($2.2985) Add'l Buses Buses Buses Buses 599, , , ,720 5,665,529 6,004, ,665, ,618 6,082,147 1,451,034 1,893, ,451,034-1,451, , , , , ,838 1,170, , ,838 2,401,530 3,193, ,401, ,830 2,606, , , , , ,245 1,274, , , , , , ,904 2,031,676 3,457, ,031,676-2,031, , , , , , , , ,209 1,441,113 1,990, ,441,113-1,441,113 1,094,604 1,345, ,094,604-1,094,604 1,169,439 1,488, ,169,439-1,169, , , ,756 95, ,157 2,160,013 2,617, ,160,013-2,160,013 1,259,598 1,772, ,259,598-1,259,598 2,257,117 3,336, ,257,117-2,257,117 4,814,487 6,607, ,814,487-4,814, ,918 1,129, , ,918 1,489,715 1,798, ,489,715-1,489,715 2,236,371 2,210,605 (25,766) ,210,605-2,210,605 2,072,304 2,216, ,072, ,252 2,262,556 1,303,565 1,882, ,303,565-1,303,565 1,164,980 1,524, ,164,980-1,164,980 1,420,138 1,972, ,420,138-1,420,138 2,276,426 3,169, ,276,426-2,276,426 1,422,060 1,812, ,422,060-1,422,060 1,578,259 2,537, ,578,259-1,578,259 2,638,785 4,186, ,638, ,062 2,807, , , , , ,876 1,125, , ,876 1,400,483 1,578, ,400,483-1,400,483 1,168,775 1,841, ,168,775 73,226 1,242, , , , , , , , , , , , ,172 1,437,060 2,106, ,437,060-1,437,060 2,100,806 2,652, ,100,806-2,100,806 3,671,856 4,581, ,671,856-3,671,856 1,051,693 1,325, ,051,693-1,051, , , , , ,073 1,204, , , , , , , , , , , , , , , , , , , ,232 1,288, , ,232 2,219,517 3,468, ,219,517-2,219, , , , , ,526 1,070, , , , , , ,590 2,448,256 3,305, ,448,256-2,448,256 1,278,606 1,901, ,278,606-1,278,606 75,099, ,134,082 (25,766) ,073,956 1,149,389 76,223,345 03/15/15 Trans Allow

52 FINAL COMPUTATIONS PUBLIC SCHOOL SUPPORT PROGRAM TRANSPORTATION ALLOWANCE County Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Total Alternative Fuel Allocation MCVC Allocation Mileage Mileage Allocation Mileage Allocation Factor Factor 379, , , ,612,555 2,607, , , , , , , ,389, , , , , , , , ,504, , , , , , , , , , , , , , , , ,138,657 1,138, , , , ,451,507 1,394, , ,874,775 2,874, , , , , , , , , , , , , ,378,816 1,378, , ,103,922 1,103, ,821,246 1,821, , , , , , , , , , , , , , , , , , , ,153,862 1,153, ,993,393 1,983, , , , , , , , , , , , , , , , , , , , , ,508, , , , , , , ,437,963 1,437, , , ,564,968 33,659, , /15/15 Trans Allow

53 700,000 Medicaid Revenue Since FY , , , , , , , , , , ,000 (Estmated) 170,000 (Estimated) 100,

54 Camp Towles Funding Analysis Since the Fiscal Year Ended June 30, 2011 FY11 FY12 FY13 FY14 FY15 FY16 Revenue 9, , , , , , Expenditures (24,468.17) (28,760.94) (28,576.07) (32,620.83) (29,336.36) (34,625.50) Taxpayer Subsidy 15, , , , , , (Projected) (Projected) *Figures for FY15 are estimated projections as of 4/16/

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60 OFFICIAL LEVY BALLOT Special Election to authorize the continuation of additional levies for the fiscal years beginning July 1, 2011, July 1, 2012, July 1, 2013, July 1, 2014, and July 1, The purposes for which additional funds are needed and the approximate annual amounts for each purpose are as follows: 1. To provide funds for the purchase of instructional equipment, teaching supplies, library books, technology materials, school furniture, copying and operating expenses of school. $188, To provide funds for the purchase of elementary textbooks and materials. $ 50, To provide funds for the purchase of secondary textbooks and materials. $ 50, To provide funds for technology equipment, computers and materials. $ 54, To provide funds for capital improvements, including $13,000 for Flemington Elementary School that is not eligible for State SBA funding. $300, To provide funds to continue extracurricular academic, music, athletic, student monitoring and student/teacher ratio supplements. $170, To provide funds for community service support for Taylor County Extension Service & Camp Towles, with a minimum of $2,000 for 4-H. $ 10, To provide funds for transportation services including extra duty for academic activities, band, sports and for on-site educational activities. $ 55, To provide professional and service staff needed to operate the system that are not funded by the state aid formula. $ 50, To provide funds to continue extended employment supplements for professional employees and for professional substitute salaries. $250, To provide funds to continue local salary supplements and benefits for certified personnel. $220, To provide funds to continue extracurricular contracts, extended employment, substitutes, and local salary supplements and benefits for service personnel. $420,000 This special election was authorized according to an order of the Board of Education of the County of Taylor, State of West Virginia, entered on the 28 day of September The total approximate amount for said purposes after making due allowance for discounts, delinquencies, and exonerations, is $1,817,642 annually or an aggregate of $9,088,210 for the 5 year period. That if the increased levy proposed herein be approved, as required by law, the Board of Education of the County of Taylor will not issue bonds as authorized by Section 16, Article 8, Chapter 11 of the Code of West Virginia, as amended. Any funds derived from the levy in excess of $1,817,642 annually shall be used as follows: fifty percent for capital improvements and preventative maintenance, thirty percent for technology and the remaining twenty percent for additional school system needs. The renewed additional levy shall be on Class I property cents per One Hundred Dollar Valuation; on Class II property cents per One Hundred Dollar Valuation; on Class III property 45.9 cents per One Hundred Dollar Valuation; and on Class IV property 45.9 cents per One Hundred Dollar Valuation. 7A 58

61 Taylor County Board of Education Summary of Budget Breakdown of Excess Levy in Relation to Ballot Fiscal Year Ending June 30, 2016 Line Number Official Levy Ballot Line Description Breakdown of How Allocated in Budget Approved Amount Description Amount 1 To provide funds for the purchase of instructional equipment, teaching supplies, library books, technology materials, school furniture, copying and operating expenses of school. $ 188,000 Supply allocations to schools $ 100,200 Allocations to schools for copiers $ 86,000 Allocations to schools for driver education and lease of car $ 1,800 Total of Line 1 Budget Amounts $ 188,000 2 To provide funds for the purchase of elementary textbooks and materials. $ 50,000 Budgeted for textbooks $ 50,000 Total of Line 2 Budget Amounts $ 50,000 3 To provide funds for the purchase of secondary textbooks and materials. $ 50,000 Budgeted for textbooks $ 50,000 Total of Line 3 Budget Amounts $ 50,000 4 To provide funds for technology equipment, computers and materials. $ 54,642 Budgeted for technology $ 54,642 Total of Line L Budget Amounts $ 54,642 5 To provide funds for capital improvements, including $10,000 for Flemington Elementary School that is not eligible for State SBA funding. $ 300,000 Budgeted for materials and supplies for maintenance $ 300,000 Total of Line E Budget Amounts $ 300,000 6 To provide funds to continue extra curricular academic, music, athletic, student monitoring and student/teacher ratio supplements. $ 170,000 Budgeted for additional supplements $ 170,000 Total of Line F Budget Amounts $ 170,000 7 To provide funds for community service support fot Taylor County Extension Service & Camp Towles, with a minimum of $2,000 for 4- H. $ 10,000 Appropriated to the Taylor County Extension Service for 4-H and Camp Towles support $ 10,000 Total of Line K Budget Amounts $ 10,000 59

62 Taylor County Board of Education Summary of Budget Breakdown of Excess Levy in Relation to Ballot Fiscal Year Ending June 30, 2016 Line Number Official Levy Ballot Line Description Breakdown of How Allocated in Budget Approved Amount Description Amount 8 To provide funds for transportation services including extra duty for academic trips, band, sports and for on-site educational activities. $ 55,000 Budgeted for transportation services $ 55,000 Total of Line D Budget Amounts $ 55,000 9 To provide professional and service staff needed to operate the system that not funded by the state aid formula. $ 50,000 Budgeted for staff not provided for by formula $ 50,000 Total of Line G Budget Amounts $ 50, To provide funds to continue extended employment supplements for professional employees and professional substitute salaries. $ 250,000 Budgeted for professional supplements and substitutes $ 250,000 Total of Line H Budget Amounts $ 250, To provide funds to continue local salary supplements and benefits for certified personnel. $ 220,000 Budgeted for additional supplements $ 220,000 Total of Line I Budget Amounts $ 220, To provide funds to continue extra curricular contracts, extended employment, substitutes, and local salary supplements and benefits for service personnel. $ 420,000 Budgeted for additional supplements and substitutes $ 420,000 Total of Line J Budget Amounts $ 420,000 TOTAL (Annual Amount) $ 1,817,642 Total $ 1,817,642 Any funds derived from the levy in excess of $1,817, annual shall be used as follows: 50% Capital Improvements $ 507,385 30% Technology $ 304,431 20% Additional School System Needs $ 202,953 Additional Budgeted Amount $ 1,014,769 60

63 Taylor County Board of Education Excess Levy - Funds Budgeted Over Original Call Fiscal Year Ended June 30, 2016 Projected Excess Levy Collections $ 2,832, Original Excess Levy Call $ 1,817, Additional Amount to be Budgeted $ 1,014, Any funds derived from the levy in excess of $1,817,642 annually shall be used as follows: Capital Improvements and 50% Preventative Maintenance $ 507, % Technology $ 304, % Additional School System Needs $ 202, Additional Budgeted Amount $ 1,014, Technology: Technology Department $ 304, $ 304, Capital Improvements and Preventative Maintenance: Maintenance Department $ 507, $ 507, Additional School System Needs: Copiers $ 34, Maintenance Department $ 19, Custodial Supplies $ 90, Addt'l School Allocations ? $ 5, Addt'l Extra-Curricular Funds ? $ 10, Excess Levy Election $ 28, PRO Officer $ 15, $ 202,

64 Capital Improvement Projects Under Consideration by the Taylor County Board of Education To Be Completed by June 30, 2016 School Projects Under Consideration Est. Cost AJES Replace 1 Front Door, 2 East Doors, 2 Doors in Addition 7,950 AJES Seal Parking Lot 10,082 FES Install Grease Trap 5,381 FES Purchase 5 Electric Heaters for Restrooms 2,000 FES Upper Roof Replacement (10-Year Roof) 43,505 WTES Install Cameras 3,600 WTES Make Back Entrance Handicap Accessible (Sidewalk) 4,700 TCMS Convert 4 Lounges From Carpet To Tile 6,086 TCMS New LED Lights in Gym 15,860 TCMS New LED Parking Lot Lights (Material-only) 1,780 GHS Install Grease Trap at GHS Concession Stand 5,875 CO New Heating Boiler w/ Asbestos Abatement of Existing Boiler WH Storage Building for Maintenance Department 3,200 Est. Total Cost of Projects Under Consideration**: 110,019 **Excludes cost of boiler project. Quote expected in late spring. Prepared by Drew M. Rottgen 4/13/

65 District-Wide Expenditures at the Function Level Capital Outlay 0% Debt Service 4% Student Transportation 10% Food Services 6% Maintenance / Operations 12% Instruction 51% Central Services 3% School Administration 5% Central Administration 3% Instructional Support 2% Student Support 4% 63