Budget & 5-Year Capital Plan. Superintendent s Proposed

Transcription

1 Budget & 5-Year Capital Plan Superintendent s Proposed

2 TABLE of CONTENTS Superintendent s Proposed Budget for Fiscal Year Tab/Section Page Document Cover/Front Page Table of Contents INTRODUCTORY 1 Section Cover Page 3 Budget Transmittal Letter 5 Budget Summary ORGANIZATIONAL 39 Section Cover Page 40 Vision, Mission, Goals 41 School Board 42 ECPS At-A-Glance including a Listing of Schools 43 School Division Organizational Chart 44 Budget Calendar Cycle 45 Budget Calendar Narrative 48 Reader s Guide to the Budget

3 FINANCIAL 57 Section Cover Page Financial Summaries All Funds 58 Summary of Funds: Chart 59 Budget Components - Summary of Funds 60 Summary by State Object All Funds 62 FTEs by State Object All Funds Financial Summaries Operating Budget 63 Sub-Section Cover Page 65 Projected Operating Revenue by Source and Projected Expenditures by Function 66 Operating Budget Revenue Overview 68 Projected Revenue Summary: Chart 69 Revenue Summary 70 Projected Revenue Detail 73 Projected Operating Expenditures by State Function Categories: Chart 74 Projected Operating Expenditures by State Function Categories 75 Operating Summary by Function 76 Projected Expenditures by State Object Categories: Chart 77 Projected Operating Expenditures by State Object Categories 78 Operating Summary by State Object 80 FTE (Full Time Equivalent) History - Operating Fund Operating Fund - Line-Item Detail 81 Sub-Section Cover Page 83 Regular Elementary 85 Regular Intermediate 87 Vocational Education Secondary 89 Instructional Support Elementary 91 Special Education Elementary 93 Gifted Education Elementary 95 Regular Education Secondary 97 Alternative Education Secondary 99 Special Education Secondary 101 Vocational Education Secondary

4 103 Gifted Education Secondary 105 Athletics Secondary 107 Other Programs (Summer School) 109 Other Programs (VPI Pre-school) 111 Guidance 113 Homebound Instruction 115 Instructional Support Regular Education 117 Student Services 119 Instructional Support Special Education 121 Media/Library Services 123 Office of Principal 127 Board Services 129 Executive/Administrative Services 131 Personnel (HR) Services 133 Fiscal Services 135 Student Attendance Services 137 Student Health Services 139 Student Psychological Services 141 Transportation 143 Transportation - continued 145 Operational & Maintenance 147 Debt Service & Transfers 149 Technology 151 Technology - continued Financial Summaries Grants Fund 153 Sub-Section Cover Page 155 Title IIA 157 IDEA 6-B 159 Pre-school Perkins 163 Title III A 165 Title VIB-Rural and Low Income 167 Title I-A

5 169 Title I - ARRA (School Improvement) Financial Summaries Child Nutrition Services 171 Sub-Section Cover Page 173 Child Nutrition Services Summary 175 Child Nutrition Services Summary Financial Summaries Services Capital Improvements Plan (CIP) 176 Sub-Section Cover Page 177 Capital Improvement Plan (CIP) INFORMATIONAL 201 Section Cover Page 202 K-12 Enrollment Information 204 Comparison of ECPS and State Requirements: Ratio of Staff to Student Enrollment 208 Statistics - Teacher Salaries 210 Comprehensive Plan State Report Card 269 Glossary of Terms

6 INTRODUCTORY SECTION Superintendent's Proposed Budget 1 February 8, 2016

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8 Essex County Public Schools P.O. Box 756 Tappahannock, Virginia (fax) Dear Members of the School Board, BUDGET TRANSMITTAL LETTER February 8, 2016 The FY Proposed Operating Budget is $16,459,472, an increase of $451,128 or 2.8% over FY By law, this proposal must be balanced with revenue that equals expenditures. In so doing, this budget proposal largely relies on additional support from the County as state support of schools has decreased as a result of enrollment declines. This decrease could be substantially worse if the Governor s budget proposal for Revenue Loss is not approved. This one-time money amounts to $400,000. My hope is that the Revenue Loss funding is approved and gives the County time to prepare for the significant increase that will be needed in FY 2017/2018 which easily could amount to $1 million. Given the situation described, I have purposely limited funding for new items, except for a new alternative education teacher, which hopefully will be partially funded by the state under the Governor s proposal for new instructional positions. The proposal includes funding for a modest 2% pay increase for contracted faculty and staff and increases in VRS and health insurance. This budget s objective is to strike a balance between available resources and continued support of important division programs. We certainly face academic and financial challenges ahead, but with full funding of this proposal, we can continue our work on creating Pathways to Excellence. Sincerely, Superintendent In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. Superintendent's Proposed Budget 3 February 8, 2016

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10 Budget Summary Fiscal Year Superintendent s Proposed Budget Budget Development Overview The state code requires that the School Board presents a balanced budget, in which revenues equal expenditures, to the County, on or before April 1. This budget document covers the period from July 1, 2016 through June 30, 2017 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors) and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by the County). The annual budget process begins in September with the development of the budget calendar. In October/November, the administration seeks input and approval from the School Board in regard to the process that will be used for formulating next year s budget. The School Board, working with the Superintendent, forms the budget goals and priorities that the schools will use during budget development. This is a critical component to the process. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. The Superintendent's Proposed Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors. The locality must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. Financial Overview (Budget Fast Facts) The FY Proposed Operating Budget is $16,459,472 an increase of $451,128 or 2.8% over FY The budget includes staffing of Full-Time Equivalent (FTEs), an increase of 1 over FY Budgeted K-12 Fall enrollment is projected to be 1,383 which is a decrease of 62 as compared to , or a decrease of 4.3% K-12 (excluding Pre-K) Operating Budget Per Pupil spending is projected to be $11,755 2% average wage increase for full-time contracted employees Superintendent's Proposed Budget 5 February 8, 2016

11 Budget Summary FY Essex County Public Schools At-A-Glance Essex County Public Schools (ECPS) is comprised of one elementary school, one middle school, and one high school. For the School Year, the K-12 enrollment for the Essex County Public Schools continued to decrease. From the September 30, 2013 K-12 enrollment level of 1,500 students, the School Division experienced a decrease of 15 students, resulting in a September 30, 2014 K-12 total of 1,485 (enrollment report follows). This decrease of 15 students equates to a decline rate of 1 percent. Almost 70% of our students are eligible for free and reduced meals under the Federal Lunch Program. In , Essex County Public Schools had a staff of approximately 225 full-time employees. A Community Profile Located on Virginia's Middle Peninsula, Essex County is centrally situated just outside the Washington to Norfolk urban crescent. The historic cities of Fredericksburg (40 miles north) and Williamsburg (56 miles southeast) are within an hour's drive. Bounded on the northeast by the Rappahannock River, Essex County has water access to the Chesapeake Bay and its tributaries including major port facilities at Hampton Roads. The county's principal town, Tappahannock, dates back to a 17th century port settlement. Originally part of Old Rappahannock County, Essex County was formed in 1692 and named for either the English County or the Earl of Essex. Superintendent's Proposed Budget 6 February 8, 2016

12 MISSION Essex County Public Schools exists to serve the individual educational needs of our students. VISION In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. GOALS 1. We will partner with the community To do so, we will work in partnership with parents, students and the community in the shared responsibility of providing excellent education and growth opportunities for each student. We will actively seek creative partnerships within the community to ensure all students are inspired, engaged, and demonstrate continued improvement. 2. We will teach our students to be productive in the 21 st century To do so, we will continue to integrate technology as a natural part of classroom instruction and learning. To develop improved media literacy skills, students will access and critique information. 3. We will ensure the progress of our students To do so, we will create a positive, safe environment that is conducive to learning, which strives to educate all students to be literate problem solvers; reflective thinkers; and self-directed, healthy productive citizens. We recognize that all students have unique needs and we commit ourselves to serving them. We will have high expectations, combined with the necessary support for all students, faculty and staff. 4. We will help our students graduate To do so, we will know where all of our students are in their progress toward graduation, and provide resources, supports, and opportunities to ensure they graduate. Approved by School Board on August 11, 2014 Superintendent's Proposed Budget 7 February 8, 2016

13 Essex County Public Schools School Board 2016 Keren Ellis Chairperson Denise Hammond Vice Chairperson Larry Lenz Raymond Whitaker Jacob Plummer North District Tappahannock District At-Large District South District Central District Term: 1/1/ /31/2017 Term: 1/1/ /31/2017 Term: 1/1/ /31/2017 Term: 1/1/ /31/2019 Term: 1/1/ /31/2019 Superintendent & School Board Deputy Clerk Scott A. Burckbuchler, Ph.D. Executive Assistant to the Superintendent & School Board Clerk Sharon Saunders The Essex County School Board The Essex County School Board and the Essex Board of Supervisors are very supportive of quality educational services for all Essex children. The Essex School Board members are elected for terms of four years. Meetings are generally held the second Monday of each month at 7:00 pm at the School Board Office at 109 N. Cross Street in Tappahannock. These meetings are open to the public. Superintendent's Proposed Budget 8 February 8, 2016

14 This chart illustrates the steps in the budget cycle. These are procedures used by the Essex Public Schools to record all budget requests and prepare the budget proposal. Please note that constant adjustments are made to the budget throughout the cycle. May Adoption of the School Board Budget Essex County School Board Present Budget Calendar/ Development Plan to Administrative Council Superintendent/Director of Accounting Oct Present Budget Calendar/ Development Plan to School Board Superintendent Nov Mar Approval of the School Board Proposed Budget Essex County School Board VA Code requires submission to governing body by April 1st of each year. Distribute Instructions to Cost Center Managers Director of Accounting Nov Mar Update Revenue Estimates Based on General Assembly Action Essex County School Board Prepare Cost Center Budget Requests Cost Center Managers Nov Feb Conduct Public Hearing/Work Session on Proposed Budget Essex County School Board Submit Cost Center Budget Requests Cost Center Managers Dec Feb Presentation of Superintendent s Proposed Budget Superintendent Budget Calendar Cycle Consolidate Requests Director of Accounting Jan Feb Prepare Budget Document Superintendent Director of Accounting Develop and Present Preliminary Revenue Estimates Director of Accounting Jan Jan Budget Deliberations Administrative Council Review of Expenditure Requests and Estimated Revenue Superintendent Jan When the steps have been completed, the sequence starts over again in the next fiscal year. Superintendent's Proposed Budget 9 February 8, 2016

15 Essex County Public Schools Projected Operating Revenue by Source Description FY Budget % Total FY Budget % Total Change ($) Change (%) State Funds * $ 8,671, % $ 8,643, % $ (27,322) -0.3% Local Funds 7,247, % 7,723, % 476, % Other 89, % 92, % 2, % GRAND TOTAL OPERATING FUND $ 16,008, % $ 16,459, % $ 451, % Description Projected Operating Expenditures by State Function Categories FY Budget % Total FY Budget % Total Change ($) Change (%) Instruction $ 11,286, % $ 11,624, % $ 337, % Student Attendance and Health** 236, % 237, % 1, % Administration 745, % 763, % 17, % Pupil Transportation Services 1,520, % 1,613, % 92, % Operation and Maintenance Services 1,347, % 1,352, % 5, % Technology*** 871, % 868, % (3,223) -0.4% Total Operating Expenditures $ 16,008, % $ 16,459, % $ 451, % * Based on ADM of 1,375 **This function category includes Psychological Services ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and admin. costs. Superintendent's Proposed Budget 10 February 8, 2016

16 Budget Summary FY Summary of Major FY 2015/2016 Operating Budget Changes Operating Revenue Summary Proposed Proposed $ Change % Change State Funds $ 8,671,119 $ 8,643,797 $ (27,322) -0.32% Local Funds $ 7,247,397 $ 7,723,675 $ 476, % Other Funds $ 89,828 $ 92,000 $ 2, % Total Operating Funds $ 16,008,344 $ 16,459,472 $ 451, % Superintendent's Proposed Budget 11 February 8, 2016

17 Budget Summary FY Major/Significant Expenditure Increases 1. Health Insurance Increase This proposal increases the health insurance budget by 10% to pay for anticipated increases. Cost = $136, Employee Salary Increase In order to attract and retain highly qualified staff members, a modest average increase of 2% for contracted employees is proposed. Cost = $126, Alternative Education Teacher Funds are budgeted for an additional Alternative Learning Center for middle and high school students who are exhibiting persistent/unproductive behaviors at their home school. In so doing, the Administration recommends that this pilot program continue. Cost = $64, VRS Rates Under the Governor s Budget Proposal, VRS rates are proposed to be increased. Cost = $62, School Buses (Lease) Funds are needed to establish a school bus replacement schedule. The proposal calls for replacement of two buses a year which, for a 30 bus fleet, would translate to a 15-year replacement schedule. These buses would be under a 5-year lease-purchase agreement. Cost = $32, Language Translation Services Funds are needed to pay for translation services for documents and meetings as required by the State/Federal government. Cost = $10, Transportation (Special Education) Funds are needed to cover the additional cost of additional special education car transportation trips. Cost = $10,000 Superintendent's Proposed Budget 12 February 8, 2016

18 Budget Summary FY Affordable Care Act (ACA) IRS (PCORI) Funds are needed to cover required employer fees associated with the ACA. Cost = $8, Northern Neck Technical Center Funds are needed for increases associated with the Northern Neck Technical Center. Cost = $8,700 Major/Significant Expenditure Decreases 10. Unemployment A reduction in the unemployment rate results in budgetary savings. Savings = $9,999 Superintendent's Proposed Budget 13 February 8, 2016

19 Revenue Increases $ Amount % Inc. State $ (27) -0.3% Local $ % Other $ 2 2.4% Total Revenue Increase $ % Expenditure Increases (Major Changes-Net Budgetary Increases) $ Amount % Inc. Personnel Services $ % The increase includes the changes in staffing listed on next page and a 2% pay increase for contracted staff. Employee Benefits $ % The net increase reflects staffing changes and increases in heath insurance and VRS costs. Purchased Services $ % This increase is primarily due to student Occupational Therapy ($35K), health insurance consulting ($15K), language translation services ($10K), ACA IRS fees ($9K), increases for the NN Technical Center ($8K), student PT ($8K). Other Charges $ % The increase is primarily due to increased utility costs ($15K) and bus lease ($32K). Materials and Supplies $ 1 0.1% No significant change. Payments to Joint Operations $ - 0.0% No change proposed. However, in future years, Governor School payments will increase due to phase out of "free slots". Capital Outlay & Other $ 0 0.0% No significant change proposed. Other Uses of Funds $ - Total Expenditure Increase $ % * Numbers may not total to 100% due to rounding Summary of Major Operating Changes FY Budget In thousands Superintendent's Proposed Budget 14 February 8, 2016

20 Object/Description Summary of Operating Budget Personnel Changes FTE Net FTE Change Instructional Salaries & Wages 1.00 Alternative Education Teacher 1.00 Total FTE change 1.00 Superintendent's Proposed Budget 15 February 8, 2016

21 Teacher School Staffing Allocation Projected Enrollment Ratio Number of Core Teachers Art Music PE/H FL CTE Core/ Resource/ Electives Reading Specialist Total Operating Allocation Overall Ratio Grant Funded Elementary Core Staffing Allocations Resource TES Intermediate Core/Elective Allocations Resource EIS ** High Core/Elective Allocations Resource EHS In core/elective allocation Total 1, ** Provided in high school allocation Superintendent's Proposed Budget 16 February 8, 2016

22 Other Staffing Total Regular Ed. Teachers Special Education Teachers Instruct. Tech. Resource Teacher (ITRT 1.00 Pre-K 2.00 Guidance 4.00 Alternative Ed Gifted Coordinator 0.50 Curriculum Coach 0.40 Total Positions Required Current Budget Diff 1.0 Teachers & OT/Speech SPED Operating SPED Grants Media Guid. TES EIS EHS Total Grand Total Superintendent's Proposed Budget 17 February 8, 2016

23 Essex County Public Schools ENROLLMENT SUMMARY ENROLLMENT 1,800 1,600 1,400 1,200 1, ,651 1,621 1,599 1,609 1,602 1,576 1,547 1,500 1,485 1,445 1,383 1,352 1,297 1,264 1, ACTUAL ENROLLMENT PROJECTED - 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 High Middle Elementary ACTUAL as of September 30th PROJECTED as of Sep 30th Superintendent's Proposed Budget 18 February 8, 2016

24 Essex County Public Schools Enrollment History and Projection Elementary Total 2006/ / / / / / / / / / / / / / /21 ACTUAL PROJECTION K Intermediate Total High Total Grand Total 1,651 1,621 1,599 1,609 1,602 1,576 1,547 1,500 1,485 1,445 1,383 1,352 1,297 1,264 1,230 Annual Change % Change 4.4% -1.8% -1.4% 0.6% -0.4% -1.6% -1.8% -3.0% -1.0% -2.7% -4.3% -2.2% -4.1% -2.5% -2.7% DRAFT 11/6/2015 Superintendent's Proposed Budget 19 February 8, 2016

25 Budget Summary FY Overview of Operating Budget Revenue Funding As a public school system in the Commonwealth of Virginia, ECPS funding is from two main sources: the Commonwealth and the County. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In Essex County, the composite index for the FY budget year is This means that for every dollar of support called for by the SOQ 1, the County of Essex is required to pay about 40 cents and the state about 60 cents. Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions with the Essex County Board of Supervisors, who maintains overall budget appropriation authority, but decisions as to where those allocations are spent are made by the Essex County School Board. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Sales Tax for Education (Sales Tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts made up of all statewide revenue that is pooled and allocated based on number of students projected for each school division) Lottery Profits: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/Incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. Local revenue comes primarily through local real estate tax revenues. 1 NOTE: Not all positions and costs are included in SOQ. Superintendent's Proposed Budget 20 February 8, 2016

26 FY OPERATING BUDGET PROJECTED REVENUE SUMMARY 0.6% 46.9% 52.5% State 8,643, % Local $7,723, % Other $92, % * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 21 February 8, 2016

27 Essex County Public Schools Projected Revenue Detail Operating Fund Actual Actual Adopted Proposed $ Change % Change TOTAL STATE FUNDS $ 8,039,531 $ 8,639,277 $ 8,671,119 $ 8,643,797 $ (27,322) -0.3% * TOTAL LOCAL FUNDS $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,723,675 $ 476, % TOTAL OTHER FUNDS $ 96,679 $ 89,748 $ 89,828 $ 92,000 $ 2, % GRAND TOTAL OPERATING FUND $ 14,305,254 $ 15,165,502 $ 16,008,344 $ 16,459,472 $ 451, % * Average Daily Membership = 1,375 Superintendent's Proposed Budget 22 February 8, 2016

28 Budget Summary FY Operating Budget Expenditure Summary Reports Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating Budget are: Instruction further broken down by classifications within the function, e.g., regular instruction, special education, etc. Student Attendance and Health further broken down by classifications within the function, e.g., health, speech, etc. Administration further broken down by classifications within the function, e.g., executive, personnel services, etc. Pupil Transportation further broken down by classifications within the function, e.g., operation, maintenance, etc. Operations and Maintenance further broken down by classifications within the function, e.g., buildings, grounds, etc. Technology further broken down by classifications within the function, e.g., classroom, instructional support, etc. The categories are broken down further into the following expenditure types: Personnel Services further broken down by object classifications full time employees, substitutes, supplements, and part-time employees Fringe Benefits - further broken down by object classifications FICA, Virginia Retirement costs, health insurance subsidy, and other employee benefits Purchased Services - further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges - further broken down by object classifications utilities, fuel, postage Materials and Supplies - further broken down by object classifications instructional supplies, office supplies Capital Outlay - further broken down by object classifications school allocations, bus, vehicle and equipment replacements In addition, a program summary report is provided which breaks down expenses by the certain programmatic areas, e.g., Regular Education, Special Education, etc. Superintendent's Proposed Budget 23 February 8, 2016

29 FY 16/17 OPERATING EXPENDITURES by STATE FUNCTION CATEGORIES 4.6% 9.8% 1.4% 8.2% 5.3% 70.6% Instruction $11,624, % Student Attendance & Health $237, % Administration $763, % Pupil Transportation Svcs $1,613, % Operation & Maint. Svcs $1,352, % Technology $868, % * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 24 February 8, 2016

30 Essex County Public Schools Projected Operating Expenditures by State Function Categories Description FY Budget % Total FY Budget % Total Change ($) Change (%) Instruction $ 11,286, $ 11,624, $ 337, % Student Attendance and Health* 236, , , % Administration 745, , , % Pupil Transportation Services 1,520, ,613, , % Operation and Maintenance Services 1,347, ,352, , % Technology** 871, , (3,223) -0.4% Total $ 16,008, % $ 16,459, % $ 451, % *This function category includes Psychological Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. Superintendent's Proposed Budget 25 February 8, 2016

31 Function Description 2016 FTEs Essex County Public Schools Operating Summary by Function 2017 FTEs Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change Instruction $ 8,431,175 $ 8,791,309 $ 9,324,815 $ 9,629,023 $ 304, % Guidance Services , , , ,895 3, % 61230/1 Homebound Instruction 23,713 17,932 22,607 22,552 (55) -0.2% Instructional Improvement , , , ,879 21, % Media (Library) Services , , , ,053 11, % Office of the Principal , , , ,820 (2,846) -0.3% 61000's Instruction Function Total $ 10,242,310 $ 10,710,878 $ 11,286,667 $ 11,624,222 $ 337, % School Board Services ,023 48,837 55,764 55,588 (176) -0.3% Executive Services , , , ,578 9, % Personnel Services , , , ,974 2, % Fiscal Services , , , ,080 5, % 62100's Administration Function Total $ 695,933 $ 744,832 $ 745,918 $ 763,220 $ 17, % Health Services , , , ,539 4, % Psychological Services ,563 53,687 72,660 69,241 (3,419) -4.7% 62200's Attend. and Health Function Total $ 184,793 $ 205,582 $ 236,497 $ 237,780 $ 1, % Transportation-Mgt & Direction ,690 88,973 95,688 97,553 1, % Vehicle Operation , ,094 1,079,829 1,129,192 49, % Transportation - Monitoring Svcs ,556 18,462 19,337 19, % Vehicle Maintenance , , , ,396 9, % Other Vehicle and Equipment 58,437 98, ,000 32, % 63000's Transportation Function Total $ 1,160,449 $ 1,268,641 $ 1,520,732 $ 1,613,726 $ 92, % Oper. & Maint.-Mgt & Direction ,012 89,237 92,834 94,944 2, % Oper. & Maint.-Building Svcs ,238,474 1,311,500 1,234,943 1,233,550 (1,393) -0.1% Grounds Services 49,862 24,097 19,500 24,000 4, % 64/7000's OPS and Maint. Function Total $ 1,369,348 $ 1,424,834 $ 1,347,277 $ 1,352,494 $ 5, % Tech Classroom Instruction , , , ,167 (8,393) -1.3% Tech Instructional Support , , , ,772 2, % Technology Administration , , , ,091 2, % 68000's Technology Function Total $ 642,419 $ 811,718 $ 871,253 $ 868,030 $ (3,223) -0.4% % Change GRAND TOTAL $ 14,295,252 $ 15,166,485 $ 16,008,344 $ 16,459,472 $ 451, % Superintendent's Proposed Budget 26 February 8, 2016

32 FY 16/17 OPERATING EXPENDITURES by STATE OBJECT CATEGORIES 7.8% 6.2% 5.3% 0.6% 2.4% 22.8% 55.1% Personnel Services $9,062, % Employee Benefits $3,750, % Purchased Services $1,275, % Other Charges $1,015, % Materials & Supplies $864, % Payments to Joint Operations $92, % Capital Outlay $397, % * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 27 February 8, 2016

33 Essex County Public Schools Projected Operating Expenditures by State Object Categories Description FY Budget % Total FY Budget % Total Change ($) Change (%) Personnel Services $ 8,942, % $ 9,062, % $ 119, % Employee Benefits 3,553, % 3,750, % 197, % Purchased Services 1,178, % 1,275, % 97, % Other Charges 979, % 1,015, % 36, % Materials and Supplies 864, % 864, % % Payments to Joint Operations 92, % 92, % - 0.0% Capital Outlay 397, % 397, % % Total $ 16,008, % $ 16,459, % $ 451, % Superintendent's Proposed Budget 28 February 8, 2016

34 Object Description 2016 FTEs 2017 FTEs Essex County Public Schools Operating Summary by State Object Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change % Change 1110 Administrative Salary & Wages $ 191,888 $ 182,949 $ 189,323 $ 193,109 $ 3, % 1111 School Board Salaries ,640 29,640 29,640 29, % 1112 Superintendent Salaries & Wages , , , ,293 3, % 1120 Instructional Salaries & Wages ,330,168 5,340,079 5,572,630 5,606,564 33, % 1122 Librarian Salaries & Wages , , , ,183 5, % 1126 Principal Salaries & Wages , , , ,604 (3,587) -1.3% 1127 Asst. Principal Salary & Wages , , , ,659 3, % 1130 Other Prof. Salaries & Wages , , , ,642 7, % 1131 School Nurse Salaries & Wages , , , ,218 3, % 1132 School Psychologist Salaries & Wages ,355 18,357 47,813 46,303 (1,510) -3.2% 1141 Tech Support Salaries & Wages ,191 86,895 89,502 91,292 1, % 1150 Clerical Salaries & Wages , , , ,152 3, % 1151 Instr. Aides Salaries & Wages , , , ,862 19, % 1160 Trades Salaries & Wages , , , ,871 (4,116) -2.6% Bus Driver Salaries & Wages , , , ,839 13, % Laborer Salaries & Wages 15,842 26,346 29,400 31,500 2, % Service Salaries & Wages ,521 19,536 17,639 20,500 2, % Substitute Salaries & Wages , , , ,000 21, % Supplemental Salaries & Wages , , , ,810 3, % 1000's Personnel Services (Wages) Total ,787,704 8,551,329 8,942,469 9,062, , % #DIV/0! 2100 FICA Benefits , , , ,170 9, % VRS Benefits ,572 1,133,231 1,153,468 1,208,014 54, % HMP Benefits ,849 1,035,595 1,368,311 1,505, , % 2400 Group Life Insurance ,468 94,401 98,417 98, % 2500 Disability Insurance (VLDP) ,653 2,965 5,062 2, % 2600 Unemployment Insurance ,166 23,208 51,138 41,141 (9,997) -19.5% 2700 Worker's Compensation ,760 46,272 62,623 62, % 2750 Retiree Health Care Credit ,550 78,711 82,305 87,061 4, % 2800 Other Benefits - - 8,722 81,671 50,000 50, % 2000's Fringe Benefits Total - - 2,704,686 3,118,607 3,553,326 3,750, , % 1/2000's Wages & Fringe Benefits Total ,492,390 11,669,936 12,495,795 12,812, , % Superintendent's Proposed Budget 29 February 8, 2016

35 Essex County Public Schools Operating Summary by State Object Object Description 2016 FTEs 2017 FTEs Continued Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change % Change Purchased Services , , , ,710 87, % Tuition Paid-Other Divisions In-State , , , ,200 9, % 3000's Purchased Services Total ,779 1,270,964 1,178,877 1,275,910 97, % 4000's Internal Services Total Telecommunications ,880 63,716 95,000 96,060 1, % 5100 Utilities 525, , , ,000 15, % 5200 Communications ,212 22,966 57,472 51,160 (6,312) -11.0% 5300 Insurance ,066 75, , , % 5400 Leases and Rentals , , , ,706 31, % 5500 Travel - - 7,478 5,674 21,500 17,400 (4,100) -19.1% 5800 Miscellaneous (e.g., dues) ,067 10,543 13,687 13,137 (550) -4.0% 5000's Other Charges Total , , ,109 1,015,463 36, % Materials and Supplies , , , ,235 10, % 6008 Vehicle/Powered Equip Fuels , , , , % 6009 Vehicle/Powered Equip Supplies ,990 87,779 65,000 70,000 5, % 6020/3 Textbooks and Workbooks , , , ,700 (3,000) -1.9% 6030/7 Instructional Materials ,207 67,839 81,164 81, % Tech-Software/Online Content ,190 96, , ,100 (12,660) -10.1% 6000's Materials and Supplies Total , , , , % 7000's Tuition Payments to Joint Ops ,000 76,480 92,500 92, % s Capital Outlay Replacement , , , ,493 (765) -0.6% 8200s Capital Outlay Additions , ,153 90,000 90, % 8310 Technology-Additions (VPSA) , , , % 8000's Capital/Equip. Outlay Total , , , , % 9000's Other Uses of Funds (e.g., Debt P&I) TOTAL OPERATING FUND $ 14,305,254 $ 15,166,480 $ 16,008,344 $ 16,459,472 $ 451, % - Superintendent's Proposed Budget 30 February 8, 2016

36 FY OPERATING EXPENDITURES by STATE PROGRAM CATEGORIES 29.4% 1.2% 0.9% 0.0% 0.8% 4.1% 51.0% 12.6% Regular Education $8,398, % Special Education $2,069, % Vocational Education $670, % Gifted Education $137, % Athletics $142, % Adult Education $3, % Pre-K $201, % Systemwide/Other $4,835, % * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 31 February 8, 2016

37 Essex County Public Schools Projected Operating Expenditures by State Program Categories Description FY Budget % Total FY Budget % Total Change ($) Change (%) Regular Education $ 8,176, $ 8,398, $ 222, % Special Education 1,968, ,069, , % Vocational Education 674, , (4,177) -0.6% Gifted Education 133, , , % Athletics 132, , , % Adult Education 3, , % Pre-K 197, , , % System wide/other* 4,721, ,835, , % Total $ 16,008, % $ 16,459, % $ 451, % *Includes transportation, facilities, technology, and central expenses. Superintendent's Proposed Budget 32 February 8, 2016

38 Budget Components - Summary of Funds In addition to the operating funds described above, Essex County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Food Service Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The Food Service Fund supports the food service program that serves breakfast and lunch to our students. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The County also supports ECPS through Debt Service funds that are maintained on the County's books (starting in FY 13-14), for major capital improvements in our schools. 4.2% 9.8% 6.7% Operating Grants Child Nutrition (Food Service) Capital (CIP) 79.2% * Percentage total may not equal 100% due to rounding Fund FY 16 FTEs FY 17 FTEs FY 2015/16 Adopted Budget FY 2016/17 Budget $ Variance % change over Adopted % of Budget Operating $ 16,008,344 $ 16,459,472 $ 451, % 79.2% Grants ,374,313 1,395,281 20, % 6.7% Child Nutrition (Food Service) , ,832 7, % 4.2% Capital (CIP) Funds* - 2,039,000 Grand Total $ 18,254,068 $ 20,772,585 NOTE: Percentage total may not equal 100% due to rounding * ECPS' comprehensive capital request not funded to date. Superintendent's Proposed Budget 33 February 8, 2016

39 Budget Summary FY CAPITAL IMPROVEMENT PLAN: CIP BUDGET The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of Essex County (County), which essentially makes it a proposed planning document. The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors, is an indication of the capital projects that the School Division intends to pursue; the expected timing and approximate cost for each project and program area; and the anticipated levels of capital improvement financing. Once the capital projects are underway, the County and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department then forwards reimbursement requests to the County for approved CIP-related costs. The CIP summary is provided on the following pages. PLEASE NOTE: The following plan was not funded but is included for future discussions. Superintendent's Proposed Budget 34 February 8, 2016

40 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year Priority Code FY2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 TOTAL (FY17-FY21) Tappahannock Elementary School (TES) HVAC Replacement 3 14,000 14,000 14,000 14,000 14,000 70,000 Lighting Retrofit 3 12,000 12,000 12,000 12,000 12,000 60,000 Second Grade Building Renovation ,000, ,000,000 Main Building Renovation ,000,000 9,000,000 Site Reconfiguration 2-1,000, ,000,000 TES Projects Sub-Total $ 26,000 $ 1,026,000 $ 3,026,000 $ 26,000 $ 9,026,000 $ 13,130,000 Essex Intermediate School (EIS) Eliminate Oil Boiler in Gym Area 3 150, ,000 Gym Locker Renovation 3-200, ,000 Building Renovation (future CIP proposal) EIS Projects Sub-Total $ 150,000 $ 200,000 $ - $ - $ - $ 350,000 Essex High School (EHS) Atheltic Facilities 3 500,000 2,500, ,000,000 EHS Projects Sub-Total $ 500,000 $ 2,500,000 $ - $ - $ - $ 3,000,000 Superintendent's Proposed Budget 35 February 8, 2016

41 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year Priority Code FY2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 TOTAL (FY17-FY21) Other Bus Garage Expansion (Amount TBD) 2 450, ,000 SBO/Central Office Roof Replacement , ,000 TES Bus Loop / SBO Pavement Replace $125, ,000 Other Projects Sub-Total $ 450,000 $ - $ 110,000 $ 125,000 $ - $ 685,000 Facility Projects Total $ 1,126,000 $ 3,726,000 $ 3,136,000 $ 151,000 9,026,000 - $ $ 17,165,000 Technology Projects Classroom Technology (TIP) 3 468, ,000 Network Switches 3 150, ,000 VoIP Telecommunications 3 170, ,000 Student Computer Casework 3 55, ,000 Server Refresh 3-50, ,000 Storage Area Network (SAN) 3-50, ,000 Wireless Equipment 3-80, ,000 Electronic Locks & Access Control 2 50, ,000 Technology Projects Total $ 893,000 $ 180,000 $ - $ - $ - $ 1,073,000 Transportation Projects Vehicle Replacement 2 & 3 20,000 20,000 20,000 20,000 20, ,000 Transportation Projects Total $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000 GRAND TOTAL: Facilities, Technology, & Transpo $ 2,039,000 $ 3,926,000 $ 3,156,000 $ 171,000 $ 9,046,000 $ 18,338,000 Priority Codes 1 = Required by Ordinance or Code; 2 = Essential to the safety of citizens or employees; 3 = Necessary to maintain service levels; 4 = Desired Superintendent's Proposed Budget 36 February 8, 2016

42 Budget Summary FY REQUESTS FOR INFORMATION This executive summary is designed to provide citizens, taxpayers, customers, and other interested parties with a general overview of the ECPS School Board s budget/finances. We will be happy to provide other information you may need. Questions concerning any of the information provided in this report or requests for additional financial information may be addressed to Dr. Scott A. Burckbuchler, Superintendent, at sburckbuchler@essex.k12.va.us Superintendent's Proposed Budget 37 February 8, 2016

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44 ORGANIZATIONAL SECTION Superintendent's Proposed Budget 39 February 8, 2016

45 MISSION Essex County Public Schools exists to serve the individual educational needs of our students. VISION In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. GOALS 1. We will partner with the community To do so, we will work in partnership with parents, students and the community in the shared responsibility of providing excellent education and growth opportunities for each student. We will actively seek creative partnerships within the community to ensure all students are inspired, engaged, and demonstrate continued improvement. 2. We will teach our students to be productive in the 21 st century To do so, we will continue to integrate technology as a natural part of classroom instruction and learning. To develop improved media literacy skills, students will access and critique information. 3. We will ensure the progress of our students To do so, we will create a positive, safe environment that is conducive to learning, which strives to educate all students to be literate problem solvers; reflective thinkers; and self-directed, healthy productive citizens. We recognize that all students have unique needs and we commit ourselves to serving them. We will have high expectations, combined with the necessary support for all students, faculty and staff. 4. We will help our students graduate To do so, we will know where all of our students are in their progress toward graduation, and provide resources, supports, and opportunities to ensure they graduate. Approved by School Board on August 11, 2014 Superintendent's Proposed Budget 40 February 8, 2016

46 Essex County Public Schools School Board 2016 Keren Ellis Chairperson Denise Hammond Vice Chairperson Larry Lenz Raymond Whitaker Jacob Plummer North District Tappahannock District At-Large District South District Central District Term: 1/1/ /31/2017 Term: 1/1/ /31/2017 Term: 1/1/ /31/2017 Term: 1/1/ /31/2019 Term: 1/1/ /31/2019 Superintendent & School Board Deputy Clerk Scott A. Burckbuchler, Ph.D. Executive Assistant to the Superintendent & School Board Clerk Sharon Saunders The Essex County School Board The Essex County School Board and the Essex Board of Supervisors are very supportive of quality educational services for all Essex children. The Essex School Board members are elected for terms of four years. Meetings are generally held the second Monday of each month at 7:00 pm at the School Board Office at 109 N. Cross Street in Tappahannock. These meetings are open to the public. Superintendent's Proposed Budget 41 February 8, 2016

47 ECPS AT-A-GLANCE Essex County Public Schools (ECPS) is comprised of one elementary school, one middle school, and one high school. For the School Year, the K-12 enrollment for the Essex County Public Schools continued to decrease. K-12 Fall Enrollment in 2015 was 1,445 (enrollment report follows). Almost 70% of our students are eligible for free and reduced meals under the Federal Lunch Program. In , Essex County Public Schools had a staff of approximately 225 fulltime employees. A Community Profile Located on Virginia's Middle Peninsula, Essex County is centrally situated just outside the Washington to Norfolk urban crescent. The historic cities of Fredericksburg (40 miles north) and Williamsburg (56 miles southeast) are within an hour's drive. Bounded on the northeast by the Rappahannock River, Essex County has water access to the Chesapeake Bay and its tributaries including major port facilities at Hampton Roads. The county's principal town, Tappahannock, dates back to a 17th century port settlement. Originally part of Old Rappahannock County, Essex County was formed in 1692 and named for either the English County or the Earl of Essex. LOGO SCHOOL NAME MASCOT STREET ADDRESS COUNTY Elementary School (Grades Pre-K to 4) MAIL LOCATION ZIP 804 Tappahannock Elementary Rockfish 205 Elementary School Circle Essex Tappahannock Intermediate School (Grades 5 to 8) Essex Intermediate Bulldogs 912 Intermediate School Circle Essex Tappahannock High School (Grades 9 to 12) Essex High Trojans 833 High School Circle Essex Tappahannock School Board & Central Office Essex County School Board & Central Office 109 N. Cross Street Essex Tappahannock Superintendent's Proposed Budget 42 February 8, 2016

48 School Board Superintendent Dr. Scott A. Burckbuchler Executive Assistant to Superintendent/ Board Clerk Sharon Saunders Director of Accounting* Annette Thompson Director of Technology* Jon Barnes Assistant Superintendent Instruction & Federal Programs* Dr. Lori Harper Director of Special Education & Student Services* Tara Roane Director of Human Resources* Nan Alga Payroll Specialist Mary Coggin Child Nutrition Consultant Lori Beckwith Technology Specialist Todd "Brad" Lewis Child Nutrition Staff System Info Specialist Matt Ponish Principals Andrew Hipple Heather Gentry Angela Gross Assistant Principals Fontella Calhoun Patrick Doyle Princess Blanding Administrative Assistant Beverly Carter School Psychologist Erin Wahl Maintenance Supervisor Brad Hall Maintenance Staff ServiceMaster Faculty/Teachers Paraprofessionals Nurses Transportation Supervisor Ronnie Fones Bus Drivers/Aides Mechanics Instruct. Coaches RuthE Tobey Maureen Dunn Brian Risley ITRT Jason Bellows Gifted Dir. Don Ashburn Dotted lines represent a strong coordination link * Denotes Superintendent s Leadership Team (SLT) member Effective 7/15 Superintendent's Proposed Budget 43 February 8, 2016

49 This chart illustrates the steps in the budget cycle. These are procedures used by the Essex Public Schools to record all budget requests and prepare the budget proposal. Please note that constant adjustments are made to the budget throughout the cycle. May Adoption of the School Board Budget Essex County School Board Present Budget Calendar/ Development Plan to Administrative Council Superintendent/Director of Accounting Oct Present Budget Calendar/ Development Plan to School Board Superintendent Nov Mar Approval of the School Board Proposed Budget Essex County School Board VA Code requires submission to governing body by April 1st of each year. Distribute Instructions to Cost Center Managers Director of Accounting Nov Mar Update Revenue Estimates Based on General Assembly Action Essex County School Board Prepare Cost Center Budget Requests Cost Center Managers Nov Feb Conduct Public Hearing/Work Session on Proposed Budget Essex County School Board Submit Cost Center Budget Requests Cost Center Managers Dec Feb Presentation of Superintendent s Proposed Budget Superintendent Budget Calendar Cycle Consolidate Requests Director of Accounting Jan Feb Prepare Budget Document Superintendent Director of Accounting Develop and Present Preliminary Revenue Estimates Director of Accounting Jan Jan Budget Deliberations Administrative Council Review of Expenditure Requests and Estimated Revenue Superintendent Jan When the steps have been completed, the sequence starts over again in the next fiscal year. Superintendent's Proposed Budget 44 February 8, 2016

50 BUDGET CALENDAR NARRATIVE Budget Process Summary As a prelude to developing the Superintendent s Proposed Operating Budget, a public hearing is conducted to gather community input. Essex County Public Schools personnel develop departmental and school budget requests. ECPS s Strategic Goals serve as the budget goals and priorities that will be used during budget development. There are three primary phases in the budget development process: 1) Superintendent s Proposed Operating Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors), and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by County). Changes are made throughout each phase and opportunities for public input are provided throughout the budget process, which generally runs from October to May. DATE October 2015 Nov. 9, 2015 School Board Meeting November 2015 November 2015 PROCESS Presentation of Budget Plans to Superintendent s Leadership Team Initial Budget Discussion Distribute Instructions to Cost Center Managers Prepare Cost Center Budget Requests RESPONSIBLE PARTIES DETAIL Superintendent The Administrative Council discusses the proposed budget formation process. Director of Accounting ECPS School Board Superintendent Director of Accounting The administration seeks input from the School Board in regard to the process that will be used for formulating next year s budget. ECPS s Strategic Goals serve as the budget goals and priorities that ECPS will use during budget development. Director of Accounting Distribute instructions to Cost Center Managers. Cost Center Managers With guidance from the ECPS Finance Department, schools and departments prepare their respective budget request. Superintendent's Proposed Budget 45 February 8, 2016

51 DATE PROCESS RESPONSIBLE PARTIES DETAIL December 2015 Submit Cost Center Budget Requests Cost Center Managers After developing their respective budget requests, schools and departments submit their budget proposals to central office for consideration. Dec.2015/ Jan Consolidate Budget Requests Director of Accounting The Finance Department compiles proposals made by individual schools and departments. In addition, cost estimates for system-wide costs are calculated. January 2016 Present Preliminary Revenue Estimates Director of Accounting Preliminary revenue estimates are formed after the Governor introduces the Commonwealth s budget. January 2016 Review of Expenditure Requests and Estimated Superintendent Proposed cost center expenditure plans are reviewed and clarification sought where appropriate. Revenues January 2016 Budget Deliberations Superintendent Prior to the Superintendent s Budget being finalized, the Administrative Council Administrative Council meets to review proposals and offer input for the Superintendent s consideration. February 2016 Prepare Budget Document Director of Accounting In preparation for presentation to the School Board, the final Superintendent s Proposed Budget is prepared for distribution and released. February 8, 2016 School Board Meeting Superintendent February 10, 2016 Budget Work Session February 24, 2016 Public Hearing Special Called Meeting February 24, 2016 Budget Work Session March 2016 Presentation of Superintendent s Proposed Budget to School Board Budget Deliberations Conduct Public Hearing on Proposed Budget Budget Deliberations Update Revenue Estimates based on General Assembly ECPS School Board Superintendent presents the recommended budget proposal for the School Board s consideration. VA Estimate of moneys needed for public schools; notice of costs to be distributed. states It shall be the duty of each division superintendent to prepare, with the approval of the school board, and submit to the governing body or bodies appropriating funds for the school division, by the date specified in , the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education and such other headings or items as may be necessary. School Board meets to deliberate on budget proposal. So that the School Board has the benefit of hearing public opinion in regard to the budget, a public hearing is conducted to gather input. The applicable law is VA Estimate of moneys needed for public schools; notice of costs to be distributed which states Before any school board gives final approval to its budget for submission to the governing body, the school board shall hold at least one public hearing to receive the views of citizens within the school division. School Board meets to deliberate on budget proposal. Director of Accounting Revenue estimates are refined based on any General Assembly action or on the basis of current information related to other revenue sources. March 14, 2016 Approval of School ECPS School Board After deliberation, the School Board approves its budget proposal to forward to the Superintendent's Proposed Budget 46 February 8, 2016

52 DATE School Board Meeting May 9, 2016 PROCESS Board Proposed Budget Adoption of the School Board Budget RESPONSIBLE PARTIES ECPS School Board DETAIL County for their consideration of appropriation levels. Based on the funding level provided by the County and City, the School Board is required to make any necessary adjustments to the proposed budget so that it meets the approved funding level. Superintendent's Proposed Budget 47 February 8, 2016

53 READER S GUIDE TO THE BUDGET The Essex County Public Schools Budget is a document summarizing all educational programs and related services provided by the Essex County School Board to the approximately 1,500 PK-12 students enrolled in the public school system in Essex County. It is a plan for the coordinating of revenues and expenditures. HISTORICAL INFORMATION The Essex County School Board and the Essex Board of Supervisors are very supportive of quality educational services for all Essex children. The Essex School Board members are elected for terms of four years. Meetings are held the second Monday of each month at 7:00 pm at the School Board Office at 109 N. Cross Street in Tappahannock. These meetings are open to the public. SCHOOL BOARD COMPOSITION and RESPONSIBILITIES OF THE BOARD and BOARD OF SUPERVISORS The Schools are responsible for elementary and secondary education for the County. The School Board is an elected five-member (four members represent specific parts of the County and one serves at-large) body vested with legislative powers. The members serve four-year overlapping terms. The Board is responsible for elementary, secondary, adult, and vocational education at 3 school locations. The Board appoints the Superintendent who is the executive and administrative head of the public school division. The Board is responsible for setting policy, while the Superintendent and his staff are charged with managing the School Division s operations. The School Division is fiscally dependent; i.e., it does not have taxing or levying (borrowing) authority and derives most of its funding from the Commonwealth of Virginia and the County of Essex. The Board of Supervisors approves the School Board s Operating Budget total appropriation level, levies the necessary taxes to finance the operations, and approves the borrowing of money and the issuance of bonds when necessary. In other words, the School Board is fiscally dependent upon the governing bodies that levy the necessary taxes and provide the financial resources to be used for the operation of the Schools and acquisition or construction of facilities. Based on of the Code of Virginia, local funds unexpended in any year shall become part of the appropriated funds of the County for the following year. However, based on a spending plan submitted by the School Board, unexpended local funds at year-end may be appropriated by the County for school purposes beyond those previously funded. The County is also responsible for the redemption of debt, and compliance with legal limits for debts. The School Board has the responsibility to meet the educational needs of the community within the funds remaining for operations. The Board of Supervisors are prohibited by law from exercising control over specific appropriations within the operating budget. The County appropriates funds by a single amount (lump sum). Superintendent's Proposed Budget 48 February 8, 2016

54 READER S GUIDE TO THE BUDGET ACCOUNTING for SCHOOL BOARD FUNDS The accounts of the School Board are organized on the basis of funds and account groups, each of which is considered a separate accounting entity with a separate set of self-balancing accounts. The funds of the School Board consist of the General Fund (the Operating Budget), the Child Nutrition (Food Services) Fund and the School Grants Fund (various categorical grants). The School Board is also responsible for the planning, development, and execution of the approved schools Capital Improvement Program (CIP). The school division utilizes the modified accrual basis for accounting and budgeting for all funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means the funds are collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, if measurable. Budgetary controls are maintained to ensure compliance with Virginia statutes governing public entities and school operations. These statutes provide legal standards for preparing, presenting, adopting, and administering the budget. The School Board presents a proposed budget to the County, the governing body, who then adopts their own operating and capital project budgets, incorporating their contributions to the School Division. The School Board makes any required adjustments, and then adopts an amended budget. The Superintendent is authorized to make expenditures and commitments of funds, as approved by the Board in the adopted annual budget, in accordance with the Board s policies and applicable state and federal regulations and laws. The accounting policies of the Schools conform to accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The following is a summary of the more significant accounting policies of the Schools: SOURCES of REVENUE Revenue for the operation of the school division is received from three primary sources: federal, state (including State Sales tax), and the local governing body. Federal Funds consist of categorical funds that are designated for specific programs. These funds are in addition to the operating budget which represents the nuts and bolts of the system, the district receives significant (see grants section) supplemental funding, particularly from the federal government, in the form of specific purpose grants including Class Size Reduction Initiative, Title 1 (No Child Left Behind Act-NCLB), IDEA (Individuals with Disabilities Education Act), etc. These funds are subject to the federal budget process. State Funds consist of Standards of Quality (SOQ) payments and categorical amounts established by the General Assembly on a biennial basis. SOQ payments are derived by multiplying the per-pupil amounts determined by the General Assembly by the projected March 31 Average Daily Membership (ADM). The September 30 Projected Enrollment is used to estimate the March 31 ADM using historical rates. SOQ payments are shared by the state and the local government based upon a ratio entitled the Composite Index. The Composite Index is determined by the state with each biennium and represents the local government s ability to fund public education. Superintendent's Proposed Budget 49 February 8, 2016

55 READER S GUIDE TO THE BUDGET In addition to SOQ payments, the state also provides categorical funds to pay the state s share of certain specific courses or activities, such as dropout prevention, vocational education, and special education. State Sales Tax, since 1985, is required by the Appropriations Act to be shown as a separate source of revenue in local budgets. One and one-eighth cent of the sales tax is returned by the state to localities for public education and is distributed to school divisions based on the number of school-aged children residing in each locality. A census is conducted every three years by each locality to determine the number of school-aged children who reside there. The results of the census are utilized by the state to determine the distribution of sales tax to each school division. Local Funds consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, as well as the appropriation by the Board of Supervisors. The County of Essex must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the Standards of Quality. The local government provides an appropriation for education in excess of the Standards of Quality payments and determines the level of total education support. EXPENDITURE CATEGORIES Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating Budget are: Instruction further broken down by classifications within the function Student Attendance, and Health further broken down by classifications within the function Administration further broken down by classifications within the function Pupil Transportation further broken down by classifications within the function Operations and Maintenance further broken down by classifications within the function Technology further broken down by classifications within the function The categories are broken down further into the following expenditure types: Personnel Services further broken down by object classifications full time employees, substitutes, workshops and part-time employees Fringe Benefits - further broken down by object classifications FICA, Virginia Retirement costs, Health Insurance subsidy, and other employee benefits Purchased Services - further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges - further broken down by object classifications utilities, fuel postage Materials and Supplies - further broken down by object classifications instructional supplies, office supplies Capital Outlay - further broken down by object classifications school allocations, bus, vehicle and equipment replacements In addition, a program summary report is provided which break down expenses by the certain programmatic areas, e.g., Regular Education, Special Education, etc. Superintendent's Proposed Budget 50 February 8, 2016

56 READER S GUIDE TO THE BUDGET BUDGET PROCESS The state code requires that the School Board presents a balanced budget, in which revenues equal expenditures, to the county on or before April 1. This budget document covers the period from July 1 through June 30 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Operating Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors), and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by County). Changes are made throughout each phase and opportunities for public input are provided throughout the budget process, which generally runs from September to May. The annual budget process begins in October with the development of the budget calendar. In October/November, the administration seeks input and approval from the School Board in regard to the process that will be used for formulating next year s budget. The School Board, working with the Superintendent, forms the budget goals and priorities that will be used during budget development. This is a critical component to the process. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. The Superintendent's Proposed Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March and it is then brought before the County Board of Supervisors. The locality must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. BUDGET AMENDMENT PROCESS Amendments to the appropriated operating budget are made in accordance with Board Policy DA (Fiscal Management), which governs budget transfers. The policy states: The superintendent or his/her designee shall be responsible for administering the division budget in accordance with board policies and applicable state and federal regulations, and laws; therefore, the superintendent or his/her designee is authorized to make expenditures and commitments of funds and will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division. 1. Funds may be transferred by the School Board from one category to another. These categories are defined as those contained under Section The superintendent or designee shall be authorized by the School Board to make line item transfers between categories, up to $100,000 per transfer. Transfers in excess of $100,000 will require School Board approval. Superintendent's Proposed Budget 51 February 8, 2016

57 READER S GUIDE TO THE BUDGET 2. The superintendent or designee shall be authorized by the School Board to make line item transfers within a category, up to $200,000 per transfer. Transfers in excess of $200,000 will require School Board approval. The Superintendent or his/her designee shall manage and control the funds made available to the School Board for the public schools and may incur costs and expenses. Administrative control is also maintained at the cost center level; i.e., no budget (cost center) manager may expend or encumber more than the budgeted amount for the cost center. In addition, the policy does not permit capital outlay expenditures in excess of available capital outlay funds. The following procedures are used for budget amendments: Initiation of Transfer Approval of Transfer (within category) Transfer documents initiated by budget (cost center) managers and submitted to the Finance Department for verification of availability of funds and proper authorization. Must be approved by the Transfers up to $200,000 within category Superintendent or his/her designee Approval of Transfer (between category) Transfers in excess of $200,000 within function Transfers up to $100,000 within category Transfers in excess of $100,000 within function Must be approved by the School Board Must be approved by the Superintendent or his/her designee Must be approved by the School Board CODE of VIRGINIA Estimate of moneys needed for public schools; A. It shall be the duty of each division superintendent to prepare, with the approval of the school board, and submit to the governing body or bodies appropriating funds for the school division, by the date specified in , the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education and such other headings or items as may be necessary. B. Before any school board gives final approval to its budget for submission to the governing body, the school board shall hold at least one public hearing to receive the views of citizens within the school division. A school board shall cause public notice to be given at least ten days prior to any Superintendent's Proposed Budget 52 February 8, 2016

58 READER S GUIDE TO THE BUDGET hearing by publication in a newspaper having a general circulation within the school division. The passage of the budget by the local government shall be conclusive evidence of compliance with the requirements of this section. A county school board is vested with the use and control of all school funds, whether derived from state appropriations, local taxation, or other sources, and has exclusive authority to expend the funds set apart by law for school purposes Time for Preparation and Approval of Budget; Contents. All heads of departments, offices, divisions, boards and agencies of every locality shall, on or before the first day of April of each year, prepare and submit to the governing body an estimate of the amount of money needed during the ensuing fiscal year for his department, office, division, board, commission or agency. If such person does not submit an estimate in accordance with this section, the clerk of the governing body or other designated person or persons shall prepare and submit an estimate for that department, office, division, board, commission or agency. The governing body shall prepare and approve a budget for informative and fiscal planning purposes only, containing a complete itemized and classified plan of all contemplated expenditures and all estimated revenues and borrowings for the locality for the ensuing fiscal year. The governing body shall approve the budget and fix a tax rate for the budget year no later than the date on which the fiscal year begins Of What School Funds To Consist. The funds available to the school board of a school division for the establishment, support, and maintenance of the public schools in the school division shall consists of state funds appropriated for public school purposes and apportioned to the school board, federal funds appropriated for educational purposes and apportioned to the school board, local funds appropriated to the school board by a local governing body or such funds as shall be raised by local levy as authorized by law, donations, or the income arising there from, and any other funds that may be set apart for the public school purposes Management of Funds. Each school board shall manage and control the funds made available to the school board for public schools and may incur costs and expenses. If funds are appropriated to the school board by major classification as provided in , no funds shall be expended by the school board except in accordance with such classifications without the consent of the governing body appropriating the funds Annual Report of Expenditures. Every school board shall submit at least once each year, to the governing body or bodies appropriating funds to the school board, a report of all its expenditures Limitation on Expenditures; Penalty. No school board shall expend or contract to expend, in any fiscal year, any sum of money in excess of the funds available for school purposes for that fiscal year without the consent of the governing body or bodies appropriating funds to the school board. Any member of a school board or any division superintendent or other school officer violating, causing to be violated or voting to violate any provision of this section shall be guilty of malfeasance in office Approval of Annual Budget for School Purposes. Notwithstanding any other provision of law, including but not limited to Chapter 25 ( et seq.) of Title 15.2, the governing body of a county shall prepare and approve an annual budget for educational purposes by May 1 st or within thirty days of the receipt by the county of the estimates of state funds, whichever shall later occur, and the governing body of a municipality shall prepare and approve an annual budget for educational purposes by May 15 th or within thirty days of the receipt by the municipality of the Superintendent's Proposed Budget 53 February 8, 2016

59 READER S GUIDE TO THE BUDGET estimates of state funds, whichever shall later occur. The Superintendent of Public Instruction shall, no later than the fifteenth day following final adjournment of the Virginia General Assembly in each Basic School Aid Formula to each school division and to the local governing body of each county, city and town that operates a separate school division. Such estimates shall be for each year of the next biennium or for the then next fiscal year Appropriations by County, City or Town Governing Body for Public Schools. A governing body may make appropriations to a school board from the funds derived from local levies and from any other funds available, for operation, capital outlay and debt service in the public schools. Such appropriations shall be not less than the cost apportioned to the governing body for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by law. The amount appropriated by the governing body for public schools shall relate to its total only or to such major classifications prescribed by the Board of Education pursuant to The appropriations may be made on the same periodic basis as the governing body makes appropriations to other departments and agencies. ESSEX COUNTY PUBLIC SCHOOLS SIGNIFICANT BUDGET and ACCOUNTING REQUIREMENTS Basis of Accounting: The accounting and financial reporting treatment related to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the combined balance sheet in the fund statements. Long-term assets and long-term liabilities are included in the government-wide statements. Operating statements of governmental funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The fund financial statements of the General/Grants, Non-major (Child Nutrition and Capital Projects), and Agency Funds are maintained and reported on the modified accrual basis of accounting using the current financial resources measurement focus. Under this method of accounting, revenues are recognized in the period in which they become measurable and available. With respect to federal, state, and local revenues, the term available is limited to collection within 60 days of fiscal year-end. Interest income is recorded when earned. Tuition and various fee revenues are not susceptible to accrual because they generally are not measurable until received in cash. Federal and State reimbursement-type grants are recorded as revenue when related eligible expenditures are incurred. Expenditures are recorded when the fund liability is incurred, except for principal and interest on general long term debt, which is recognized when due and certain compensated balances, which are recognized when the obligations are expected to be liquidated with expendable, available financial resources. Budgets and Budgetary Accounting: The Superintendent is required by Section of the Code of Virginia, as amended, to prepare, with the approval of the School Board, and submit to the County Board of Supervisors the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public school division. Before the School Board gives final approval to its general operating, grants, child nutrition, and capital projects budgets, the School Board is required to hold at least one public hearing. The proposed operating budget must be balanced with projected expenditures equal to estimated revenues and/or the required financing from the proper undesignated fund balances. The necessary budget ordinances are also submitted at this time. Annual budgets are legally adopted for the General, Grants, Child Nutrition, and Capital Projects Funds. The budgets are integrated into the accounting system, and the budgetary data, as presented in the financial statements for all funds with annual budgets, compare the expenditures with the amended budgets. All budgets are presented on the modified accrual basis of accounting. Revenue that is reported on a cash basis (recorded upon actual receipt). Accordingly the Budgetary Comparison Schedule for the General Fund Superintendent's Proposed Budget 54 February 8, 2016

60 READER S GUIDE TO THE BUDGET presents the actual expenditures in accordance with the accounting principles generally accepted in the United States on a basis consistent with the legally adopted budgets as amended. Unexpended appropriations on the annual budgets lapse at the end of each fiscal year except as permitted to be carried over by the localities. SCHOOL BOARD FUNDS This budget consists of four funds under the control of the School Board. They are as follows: Funding Source Purpose State Code Operating Budget The School Board Operating Budget is the basic funding plan for the schools. It includes funds for the fiscal operation of the school system. The budget is divided into four Budget major categories: Instruction; Administration, Attendance, and Health; Transportation; and Operations and Maintenance. Capital Improvement (CIP fund) Grants Funds Child Nutrition (Food Services) The Capital Improvement Budget is the basic financing plan for capital needs, including school facilities. While the capital budget addresses the current year's needs, the Capital Improvement Program has capital projects programmed over a six-year span. Categorical Grants provide assistance to school divisions for particular program purposes of federal and state interest. These grants encourage recipient divisions to expand expenditures to support certain instructional funds. The Food Services (Cafeteria) fund is a special revenue fund that supports cafeteria and food services operations and is separate from the basic School Board Operating Budget. The purpose of the fund is the management and control of resources and funding for cafeteria food services. Code of Virginia, Section Code of Virginia, Section Code of Virginia Sections and Code of Virginia, Section Superintendent's Proposed Budget 55 February 8, 2016

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62 FINANCIAL SECTION Superintendent's Proposed Budget 57 February 8, 2016

63 Essex County Public Schools Summary of Funds FY Total Funds $20,772,585 Grant Funds $1,395,281 Operating Budget Funds $16,459,472 Child Nutrition Funds $878,832 Capital (CIP) Funds* $2,039,000 * These funds are appropriated under a County Capital Improvement Plan (CIP), as applicable. The dotted lines represent a strong coordination link between the County and Schools in proposing and expending these funds. Superintendent's Proposed Budget 58 February 8, 2016

64 Budget Components - Summary of Funds In addition to the operating funds described above, Essex County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Food Service Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The Food Service Fund supports the food service program that serves breakfast and lunch to our students. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The County also supports ECPS through Debt Service funds that are maintained on the County's books (starting in FY 13-14), for major capital improvements in our schools. 4.2% 9.8% 6.7% Operating Grants Child Nutrition (Food Service) Capital (CIP) 79.2% * Percentage total may not equal 100% due to rounding Fund FY 16 FTEs FY 17 FTEs FY 2015/16 Adopted Budget FY 2016/17 Budget $ Variance % change over Adopted % of Budget Operating $ 16,008,344 $ 16,459,472 $ 451, % 79.2% Grants ,374,313 1,395,281 20, % 6.7% Child Nutrition (Food Service) , ,832 7, % 4.2% Capital (CIP) Funds* - 2,039,000 Grand Total $ 18,254,068 $ 20,772,585 NOTE: Percentage total may not equal 100% due to rounding * ECPS' comprehensive capital request not funded to date. Superintendent's Proposed Budget 59 February 8, 2016

65 Essex County Public Schools Operating Summary by State Object Object Description Operating Grants Child Nutrician CIP Total 1110 Administrative Salary & Wages $ 193,109 $ 193, School Board Salaries 29,640 29, Superintendent Salaries & Wages 154, , Instructional Salaries & Wages 5,606, ,451 5,999, Librarian Salaries & Wages 156, , Principal Salaries & Wages 264, , Asst. Principal Salary & Wages 218, , Other Prof. Salaries & Wages 392,642 34,866 30, , School Nurse Salaries & Wages 115, , School Psychologist Salaries & Wages 46,303 46, Tech Support Salaries & Wages 91,292 91, Clerical Salaries & Wages 336, , Instr. Aides Salaries & Wages 388, , , Trades Salaries & Wages 156,871 81, , Bus Driver Salaries & Wages 543, , Laborer Salaries & Wages 31,500 15,100 46, Service Salaries & Wages 20, , , Substitute Salaries & Wages 156,000 5, , Supplemental Salaries & Wages 159,810 93, , 's Personnel Services (Wages) Total 9,062, , ,163-10,029, FICA Benefits 693,170 53,846 20, , VRS Benefits 1,208,014 83,755 32,042 1,323, HMP Benefits 1,505, ,730 99,792 1,734, Group Life Insurance 98,599 7,153 2, , Disability Insurance (VLDP) 5, , Unemployment Insurance 41, , Worker's Compensation 62,623 1,240 63, Retiree Health Care Credit 87,061 6,729 1,002 94, Other Benefits 50,000 50, 's Fringe Benefits Total 3,750, , ,154-4,191, /2000's Wages & Fringe Benefits Total 12,812, , ,317-14,221,274 Superintendent's Proposed Budget 60 February 8, 2016

66 Essex County Public Schools Operating Summary by State Object Object Description Operating Grants Child Nutrician CIP Total Continued Purchased Services 885, ,970 26,440 1,194, Tuition Paid-Other Divisions In-State 390, , 's Purchased Services Total 1,275, ,970 26,440-1,584, 's Internal Services Total - 3,360 3, Telecommunications 96,060 96, Utilities 535, , Communications 51, , Insurance 115, , Leases and Rentals 187, , Travel 17,400 7, , Miscellaneous (e.g., dues) 13,137 13, 's Other Charges Total 1,015,463 7, ,023, Materials and Supplies 241,235 8, , , Vehicle/Powered Equip Fuels 205, , Vehicle/Powered Equip Supplies 70,000 70, /3 Textbooks and Workbooks 154, , /7 Instructional Materials 81,964 81, , Tech-Software/Online Content 112, , 's Materials and Supplies Total 864,999 89, ,025-1,373, 's Tuition Payments to Joint Ops 92, , s Capital Outlay Replacement 128, , s Capital Outlay Additions 90,000 25,275 12, , Technology-Additions (VPSA) 179, , 's Capital/Equip. Outlay Total 397,693 25,275 12, , 's Other Uses of Funds (e.g., Debt P&I) TOTAL $ 16,459,472 $ 1,395,281 $ 878,832 $ - $ 18,733,585 Superintendent's Proposed Budget 61 February 8, 2016

67 Essex County Public Schools FTEs by State Object - All Funds FY Child Nutrition Total FTEs Object Code Description Operating Grants 1110 Administrative Salary & Wages School Board Salaries Superintendent Salaries & Wages Instructional Salaries & Wages Librarian Salaries & Wages Principal Salaries & Wages Asst. Principal Salary & Wages Other Prof. Salaries & Wages School Nurse Salaries & Wages School Psychologist Salaries & Wages Tech Support Salaries & Wages Clerical Salaries & Wages Instr. Aides Salaries & Wages Trades Salaries & Wages Bus Driver Salaries & Wages Service Salaries & Wages Grand Total Superintendent's Proposed Budget 62 February 8, 2016

68 FINANCIAL SECTION Financial Summaries Operating Superintendent's Proposed Budget 63 February 8, 2016

69 Essex County Public Schools Projected Operating Revenue by Source Description FY Budget % Total FY Budget % Total Change ($) Change (%) State Funds * $ 8,671, % $ 8,643, % $ (27,322) -0.3% Local Funds 7,247, % 7,723, % 476, % Other 89, % 92, % 2, % GRAND TOTAL OPERATING FUND $ 16,008, % $ 16,459, % $ 451, % Description Projected Operating Expenditures by State Function Categories FY Budget % Total FY Budget % Total Change ($) Change (%) Instruction $ 11,286, % $ 11,624, % $ 337, % Student Attendance and Health** 236, % 237, % 1, % Administration 745, % 763, % 17, % Pupil Transportation Services 1,520, % 1,613, % 92, % Operation and Maintenance Services 1,347, % 1,352, % 5, % Technology*** 871, % 868, % (3,223) -0.4% Total Operating Expenditures $ 16,008, % $ 16,459, % $ 451, % * Based on ADM of 1,375 **This function category includes Psychological Services ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and admin. costs. Superintendent's Proposed Budget 64 February 8, 2016

70 OPERATING BUDGET REVENUE OVERVIEW Overview of Operating Budget Revenue Funding As a public school system in the Commonwealth of Virginia, ECPS funding is from two main sources: the Commonwealth and the County. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In Essex County, the composite index for the FY budget year is This means that for every dollar of support called for by the SOQ 1, the County of Essex is required to pay about 43 cents and the state about 57 cents. Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions with the Essex County Board of Supervisors, who maintains overall budget appropriation authority, but decisions as to where those allocations are spent are made by the Essex County School Board. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Sales Tax for Education (Sales Tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts made up of all statewide revenue that is pooled and allocated based on number of students projected for each school division) Lottery Profits: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/Incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. Local revenue comes primarily through local real estate tax revenues. 1 NOTE: Not all positions and costs are included in SOQ. Superintendent's Proposed Budget 65 February 8, 2016

71 OPERATING BUDGET REVENUE OVERVIEW Basic School Aid (SOQ) Based upon average daily membership; calculated by formula State Sales Tax Sales Tax revenue returned to the locality for education Salary Supplement State share of salary increase for SOQ instructional personnel Foster Home Children Funds for pupils from other localities placed in ECPS General Adult Education Funds for adults seeking a diploma and needing English as a Second Language Gifted and Talented (SOQ) State share of support costs for gifted education program Special Education (SOQ) State reimbursements for additional cost of special education Special Education (Homebound) State share of Homebound costs for special education programs Special Education (Regional Tuition) Costs for New Horizons special education placements Remedial Summer School Remedial Education costs for Summer School STATE REVENUE SUMMARY and DEFINITIONS Sales Tax Revenue Prevention, Intervention & Remediation SOQ Remedial Education payments Vocational Education (SOQ) Vocational Education; includes some funds for Adult Education Vocational Education-Categorical State share of support costs for Vocational Education programs Social Security State share of Social Security for SOQ personnel Virginia Retirement System State share of Virginia Retirement System for SOQ personnel State Employee Insurance State share of life insurance for SOQ personnel Other State Funds State funds for enrollment loss English as a Second Language Funds for the English as a Second Language program At-Risk Initiative Funds to assist in the instruction of at-risk students Class Size Initiative Funds to reduce class sizes in Grades K-3 State sales tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts. All statewide revenue is pooled and allocated based on number of students that school divisions have in their systems. Local Revenue Local revenues consist of the appropriations by Board of Supervisors. The School Board is a fiscally dependent body. Therefore, the School Board must rely on the County to levy taxes and appropriate the required funds and to approve the total budget. The County must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the SOQ. However, the local governments provide appropriations for education that are in excess of the SOQ payments. The appropriations come from local tax resources. Other Revenue Other revenues consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, etc. Superintendent's Proposed Budget 66 February 8, 2016

72 FY OPERATING BUDGET PROJECTED REVENUE SUMMARY 0.6% 46.9% 52.5% State 8,643, % Local $7,723, % Other $92, % * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 67 February 8, 2016

73 Essex County Public Schools Projected Revenue Detail Operating Fund Actual Actual Adopted Proposed $ Change % Change TOTAL STATE FUNDS $ 8,039,531 $ 8,639,277 $ 8,671,119 $ 8,643,797 $ (27,322) -0.3% * TOTAL LOCAL FUNDS $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,723,675 $ 476, % TOTAL OTHER FUNDS $ 96,679 $ 89,748 $ 89,828 $ 92,000 $ 2, % GRAND TOTAL OPERATING FUND $ 14,305,254 $ 15,165,502 $ 16,008,344 $ 16,459,472 $ 451, % * Average Daily Membership = 1,375 Superintendent's Proposed Budget 68 February 8, 2016

74 Essex County Public Schools Projected Revenue Detail Operating Fund FUND 1 - OPERATING FUND Actual Actual Actual Adopted ADM 1,580 1,520 1,427 1,462 1, Proposed $ Change % Change REVENUES FROM STATE FUNDS Sales Tax $ 1,660,847 $ 1,674,808 $ 1,717,635 $ 1,708,044 $ 1,727,085 $ 19, % Basic School Aid 3,797,874 3,712,541 4,091,530 4,085,108 3,736,542 $ (348,566) -8.53% Remedial Summer School 61,048 35,722 45,035 52,541 49,834 $ (2,707) -5.15% SOL Algebrea Readiness 25,137 25,305 23,313 23,313 22,876 $ (437) -1.87% Gifted Education 39,666 38,964 41,270 41,079 37,514 $ (3,565) -8.68% Remedial Education - SOQ 216, , , , ,625 $ 6, % Compensation Supplement - 92,586-71,980 - $ (71,980) % Special Education - SOQ 498, , , , ,653 $ (80,466) % Textbooks 77,375 76,005 84,490 84,097 85,799 $ 1, % Vocational Euducation - SOQ 81,057 79,622 88,687 88,276 77,373 $ (10,903) % Social Security - Instructional 239, , , , ,120 $ (20,471) -8.10% Retirement - Instructional 400, , , , ,090 $ (20,848) -4.17% Group Life 14,659 14,400 15,806 15,732 14,068 $ (1,664) % Early Reading Intervention 22,875 26,394 28,427 28,427 25,983 $ (2,444) -8.60% Industry Certification ,100 1,400 $ % Homebound - Special Education 8,536 7,081 13,206 13,471 9,625 $ (3,846) % At Risk 281, , , , ,740 $ 4, % Reduced K-3 Class Size 241, , , , ,774 $ 46, % VPSA Technology 155, , , , ,600 $ (800) -0.45% School Security Systems Grants 11, $ % Add'l Assistance (Ret., Infl.& PK) 70,446 71, $ % VA Preschool Intiative 121, , , , ,774 $ (9,915) -7.47% Career & Technical Education 3,762 2,986 3,214 2,986 3,214 $ % GED Program (ISAEP) 7,859 7,859 7,859 7,859 7,859 $ % English as a second language 9,745 20,163 17,126 17,811 13,596 $ (4,215) % Natl. Board Certification 5, $ % EpiPen Grant $ % Superintendent's Proposed Budget 69 February 8, 2016

75 Actual Actual Actual Adopted Proposed $ Change % Change VA Workplace Readiness Skills Assessmen $ % PBIS - 6,377 3, $ % Career Switcher Mentoring Grant - 2,000 $ % Mentor Teacher Program 2,943 1,363 3,614 3,614 3,614 $ % Foster Care % No-Loss ,902 $ 395, % Additional Instructional Positions ,897 $ 34, % Medicaid - 16,038 10,785 4,000 50,000 $ 46, % $ - TOTAL STATE FUNDS $ 8,044,381 $ 8,039,531 $ 8,639,277 $ 8,671,119 $ 8,643,797 $ (27,322) -0.32% REVENUES FROM LOCAL FUNDS County Funds - Operation $ 6,932,437 $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,723,675 $ 476, % Net change in Debt Service/add request 734,965 $ - $ - TOTAL LOCAL FUNDS $ 7,667,402 $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,723,675 $ 476, % REVENUES FROM OTHER FUNDS Facilities use $ 2,273 $ 4,468 $ 10,836 $ 2,500 $ 2,000 $ (500) -4.61% Tuition 3, $ % Refunds and Rebates 755 1,033 2,293 1,000 1,000 $ % Driver Education Fees 6,000 10,365 7,750 7,000 7,000 $ % Transportation of Students - - 3, $ % Transportation of Students non public 1, % Sale of Buses - ` $ % Sale of other Equipment $ % Insurance Adjustments - 2, ,000 $ 2, % Miscellaneous 3,697-2,000 2,000 $ % S.A.F.E. Program 5, $ % E-Rate Reimbursement 150,508 77,913 64,502 77,328 78,000 $ % TOTAL OTHER FUNDS $ 171,233 $ 96,679 $ 89,748 $ 89,828 $ 92,000 $ 2, % $ - FEDERAL TAX CREDIT/DEBT SERVICE REFUND $ 406,512 $ - $ - $ - $ - $ % $ - GRAND TOTAL OPERATING FUND $ 16,289,528 $ 14,305,254 $ 15,165,502 $ 16,008,344 $ 16,459,472 $ 451, % $ - Superintendent's Proposed Budget 70 February 8, 2016

76 Actual Actual Actual Adopted Proposed $ Change % Change $ - FUND 2 - SCHOOL GRANTS $ - $ - REVENUES FROM FEDERAL FUNDS $ Title IIA $ 113,377 $ 85,648 $ 72,045 $ 126,284 $ 157,418 $ 31, % Title II D Technology $ % IDEA VI-B Special Ed 489, , , , ,350 $ (10,065) -2.69% IDEA Preschool 26,878 21,880 11,399 21,500 19,095 $ (2,405) % Vocational Education 34,436 29,293 34,178 33,362 33,362 $ % Title III ESL 3,050 5,341 4,161 3,023 $ (1,138) % Title VI Part B Rural & Low Income 29,269 25,252 35,428 55,216 57,028 $ 1, % Title I 378, , , , ,005 $ 1, % Title I School Improvement 383, $ % Education Job Fund $ % FEDERAL GRANT FUNDS $ 1,458,142 $ 1,101,893 $ 987,386 $ 1,374,313 $ 1,395,281 $ 20, % $ - FUND 3 - CHILD NUTRITION $ - $ - REVENUES FROM SCHOOL $ Sales TES 64,536 39,613 28,576 59,631 55,000 $ (4,631) % Sales EIS 43,495 34,698 35,592 49,000 45,000 $ (4,000) % Sales EHS 64,512 51,461 43,918 66,492 60,000 $ (6,492) % Headstart - 12,872 9,701 13,540 9,000 $ (4,540) % Summer Feeding Program ,000 $ 5, % Other Rebates & Refunds % Interest $ % Breakfast after Bell Initiative $ (899) % State School Lunch 18,082 8,369 8,802 8,369 8,802 $ % School Breakfast 8,306 7,720 7,847 25,266 $ 17, % SNP Equipment , % Free and Reduced Federal Payments 529, , , , ,564 $ 5, % $ - SCHOOL FOOD FUNDS $ 720,517 $ 706,861 $ 765,847 $ 871,411 $ 878,832 $ 7, % $ - GRAND TOTAL ALL FUNDS $ 18,468,187 $ 16,114,008 $ 16,918,735 $ 18,254,068 $ 18,733,585 $ 479, % Superintendent's Proposed Budget 71 February 8, 2016

77 FY 16/17 OPERATING EXPENDITURES by STATE FUNCTION CATEGORIES 4.6% 9.8% 1.4% 8.2% 5.3% 70.6% Instruction $11,624, % Student Attendance & Health $237, % Administration $763, % Pupil Transportation Svcs $1,613, % Operation & Maint. Svcs $1,352, % Technology $868, % * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 72 February 8, 2016

78 Essex County Public Schools Projected Operating Expenditures by State Function Categories Description FY Budget % Total FY Budget % Total Change ($) Change (%) Instruction $ 11,286, $ 11,624, $ 337, % Student Attendance and Health* 236, , , % Administration 745, , , % Pupil Transportation Services 1,520, ,613, , % Operation and Maintenance Services 1,347, ,352, , % Technology** 871, , (3,223) -0.4% Total $ 16,008, % $ 16,459, % $ 451, % *This function category includes Psychological Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. Superintendent's Proposed Budget 73 February 8, 2016

79 Function Description 2016 FTEs Essex County Public Schools Operating Summary by Function 2017 FTEs Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change Instruction $ 8,431,175 $ 8,791,309 $ 9,324,815 $ 9,629,023 $ 304, % Guidance Services , , , ,895 3, % 61230/1 Homebound Instruction 23,713 17,932 22,607 22,552 (55) -0.2% Instructional Improvement , , , ,879 21, % Media (Library) Services , , , ,053 11, % Office of the Principal , , , ,820 (2,846) -0.3% 61000's Instruction Function Total $ 10,242,310 $ 10,710,878 $ 11,286,667 $ 11,624,222 $ 337, % School Board Services ,023 48,837 55,764 55,588 (176) -0.3% Executive Services , , , ,578 9, % Personnel Services , , , ,974 2, % Fiscal Services , , , ,080 5, % 62100's Administration Function Total $ 695,933 $ 744,832 $ 745,918 $ 763,220 $ 17, % Health Services , , , ,539 4, % Psychological Services ,563 53,687 72,660 69,241 (3,419) -4.7% 62200's Attend. and Health Function Total $ 184,793 $ 205,582 $ 236,497 $ 237,780 $ 1, % Transportation-Mgt & Direction ,690 88,973 95,688 97,553 1, % Vehicle Operation , ,094 1,079,829 1,129,192 49, % Transportation - Monitoring Svcs ,556 18,462 19,337 19, % Vehicle Maintenance , , , ,396 9, % Other Vehicle and Equipment 58,437 98, ,000 32, % 63000's Transportation Function Total $ 1,160,449 $ 1,268,641 $ 1,520,732 $ 1,613,726 $ 92, % Oper. & Maint.-Mgt & Direction ,012 89,237 92,834 94,944 2, % Oper. & Maint.-Building Svcs ,238,474 1,311,500 1,234,943 1,233,550 (1,393) -0.1% Grounds Services 49,862 24,097 19,500 24,000 4, % 64/7000's OPS and Maint. Function Total $ 1,369,348 $ 1,424,834 $ 1,347,277 $ 1,352,494 $ 5, % Tech Classroom Instruction , , , ,167 (8,393) -1.3% Tech Instructional Support , , , ,772 2, % Technology Administration , , , ,091 2, % 68000's Technology Function Total $ 642,419 $ 811,718 $ 871,253 $ 868,030 $ (3,223) -0.4% % Change GRAND TOTAL $ 14,295,252 $ 15,166,485 $ 16,008,344 $ 16,459,472 $ 451, % Superintendent's Proposed Budget 74 February 8, 2016

80 FY 16/17 OPERATING EXPENDITURES by STATE OBJECT CATEGORIES 7.8% 6.2% 5.3% 0.6% 2.4% 22.8% 55.1% Personnel Services $9,062, % Employee Benefits $3,750, % Purchased Services $1,275, % Other Charges $1,015, % Materials & Supplies $864, % Payments to Joint Operations $92, % Capital Outlay $397, % * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 75 February 8, 2016

81 Essex County Public Schools Projected Operating Expenditures by State Object Categories Description FY Budget % Total FY Budget % Total Change ($) Change (%) Personnel Services $ 8,942, % $ 9,062, % $ 119, % Employee Benefits 3,553, % 3,750, % 197, % Purchased Services 1,178, % 1,275, % 97, % Other Charges 979, % 1,015, % 36, % Materials and Supplies 864, % 864, % % Payments to Joint Operations 92, % 92, % - 0.0% Capital Outlay 397, % 397, % % Total $ 16,008, % $ 16,459, % $ 451, % Superintendent's Proposed Budget 76 February 8, 2016

82 Object Description 2016 FTEs 2017 FTEs Essex County Public Schools Operating Summary by State Object Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change % Change 1110 Administrative Salary & Wages $ 191,888 $ 182,949 $ 189,323 $ 193,109 $ 3, % 1111 School Board Salaries ,640 29,640 29,640 29, % 1112 Superintendent Salaries & Wages , , , ,293 3, % 1120 Instructional Salaries & Wages ,330,168 5,340,079 5,572,630 5,606,564 33, % 1122 Librarian Salaries & Wages , , , ,183 5, % 1126 Principal Salaries & Wages , , , ,604 (3,587) -1.3% 1127 Asst. Principal Salary & Wages , , , ,659 3, % 1130 Other Prof. Salaries & Wages , , , ,642 7, % 1131 School Nurse Salaries & Wages , , , ,218 3, % 1132 School Psychologist Salaries & Wages ,355 18,357 47,813 46,303 (1,510) -3.2% 1141 Tech Support Salaries & Wages ,191 86,895 89,502 91,292 1, % 1150 Clerical Salaries & Wages , , , ,152 3, % 1151 Instr. Aides Salaries & Wages , , , ,862 19, % 1160 Trades Salaries & Wages , , , ,871 (4,116) -2.6% Bus Driver Salaries & Wages , , , ,839 13, % Laborer Salaries & Wages 15,842 26,346 29,400 31,500 2, % Service Salaries & Wages ,521 19,536 17,639 20,500 2, % Substitute Salaries & Wages , , , ,000 21, % Supplemental Salaries & Wages , , , ,810 3, % 1000's Personnel Services (Wages) Total ,787,704 8,551,329 8,942,469 9,062, , % #DIV/0! 2100 FICA Benefits , , , ,170 9, % VRS Benefits ,572 1,133,231 1,153,468 1,208,014 54, % HMP Benefits ,849 1,035,595 1,368,311 1,505, , % 2400 Group Life Insurance ,468 94,401 98,417 98, % 2500 Disability Insurance (VLDP) ,653 2,965 5,062 2, % 2600 Unemployment Insurance ,166 23,208 51,138 41,141 (9,997) -19.5% 2700 Worker's Compensation ,760 46,272 62,623 62, % 2750 Retiree Health Care Credit ,550 78,711 82,305 87,061 4, % 2800 Other Benefits - - 8,722 81,671 50,000 50, % 2000's Fringe Benefits Total - - 2,704,686 3,118,607 3,553,326 3,750, , % 1/2000's Wages & Fringe Benefits Total ,492,390 11,669,936 12,495,795 12,812, , % Superintendent's Proposed Budget 77 February 8, 2016

83 Essex County Public Schools Operating Summary by State Object Object Description 2016 FTEs 2017 FTEs Continued Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change % Change Purchased Services , , , ,710 87, % Tuition Paid-Other Divisions In-State , , , ,200 9, % 3000's Purchased Services Total ,779 1,270,964 1,178,877 1,275,910 97, % 4000's Internal Services Total Telecommunications ,880 63,716 95,000 96,060 1, % 5100 Utilities 525, , , ,000 15, % 5200 Communications ,212 22,966 57,472 51,160 (6,312) -11.0% 5300 Insurance ,066 75, , , % 5400 Leases and Rentals , , , ,706 31, % 5500 Travel - - 7,478 5,674 21,500 17,400 (4,100) -19.1% 5800 Miscellaneous (e.g., dues) ,067 10,543 13,687 13,137 (550) -4.0% 5000's Other Charges Total , , ,109 1,015,463 36, % Materials and Supplies , , , ,235 10, % 6008 Vehicle/Powered Equip Fuels , , , , % 6009 Vehicle/Powered Equip Supplies ,990 87,779 65,000 70,000 5, % 6020/3 Textbooks and Workbooks , , , ,700 (3,000) -1.9% 6030/7 Instructional Materials ,207 67,839 81,164 81, % Tech-Software/Online Content ,190 96, , ,100 (12,660) -10.1% 6000's Materials and Supplies Total , , , , % 7000's Tuition Payments to Joint Ops ,000 76,480 92,500 92, % s Capital Outlay Replacement , , , ,493 (765) -0.6% 8200s Capital Outlay Additions , ,153 90,000 90, % 8310 Technology-Additions (VPSA) , , , % 8000's Capital/Equip. Outlay Total , , , , % 9000's Other Uses of Funds (e.g., Debt P&I) TOTAL OPERATING FUND $ 14,305,254 $ 15,166,480 $ 16,008,344 $ 16,459,472 $ 451, % - Superintendent's Proposed Budget 78 February 8, 2016

84 FINANCIAL SECTION Financial Summaries Operating Line-Item Detail Superintendent's Proposed Budget 79 February 8, 2016

85 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Tappahannock Elementary School Cost Center 21 Cost Center Manager: Angela Gross Cost Center Description: Tappahannock Elementary School is a Title I school serving Pre-k through 4th grade. The number of students receiving free and reduced lunch exceeds 70%. Demographics are as follows: 59.6% black, 33.0 % white, 2.7% Hispanic, 1.8% Asian, 1.7% American Indian, and 1.2% other. The school serves Essex County Virginia. The county is mostly rural and includes the town of Tappahannock. Students live in single family homes, apartments and trailers. Public housing is available. There are currently 542 students enrolled in K-4th grades. There are an additional 52 students enrolled in Pre-K. Superintendent's Proposed Budget 80 February 8, 2016

86 Essex County Public Schools Propsed Budget FY Budget Line-Item Detail Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Regular Elementary Instruction - Elementary Teacher Salaries ,534,821 1,554,645 1,495,523 1,529,375 1,521,208 $ (8,167) -0.5% Paraprofessional Salaries , , , , ,008 $ 2, % Substitute Salaries 45,238 32,270 22,520 42,500 40,000 $ (2,500) -5.9% Long Term Substitute 7, ,375 6,000 6,000 $ - 0.0% Supplemental Wages - Stipends 7,748 4,467 4,950 5,650 4,950 $ (700) -12.4% Mentor Teacher - 1, ,205 1,000 $ (205) -17.0% Kindergarten Screening Stipend 1, $ - 0.0% National Board Certification 5, $ - 0.0% FICA Benefits 199, , , , ,522 $ (679) -0.5% VRS Retirement Benefits 306, , , , ,303 $ (18,206) -8.2% VRS Hybrid ,108 17,782 38,205 $ 20, % Health Insurance Benefits 228, , , , ,376 $ 75, % VRS Group Life Insurance 31,311 19,873 19,292 19,750 19,520 $ (231) -1.2% VLDP $ % Unemployment - - 4,138 3,924 3,120 $ (804) -20.5% VRS Health Insurance Credit 29,208 18,537 17,184 17,593 18,362 $ % Other Benefits - Payouts 10, ,938 10,000 10,000 $ - 0.0% Purchased Service $ % Health Insurance Benefit Cons.Fee ,720 $ 3, % Communication 5,032 5,701 5,283 9,000 8,000 $ (1,000) -11.1% Rental 13,450 15,762 17,445 19,230 18,000 $ (1,230) -6.4% Travel $ - 0.0% Dues $ - 0.0% Instructional Materials 19,292 20,664 21,490 22,000 22,000 $ - 0.0% Capital Outlay $ - 0.0% Replacement $ - 0.0% Regular Elementary Totals $ 3,573,767 $ 2,256,063 $ 2,316,421 $ 2,412,925 $ 2,483,323 $ 70, % 2/5/2016 Superintendent's Proposed Budget 81 February 8, 2016

87 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex Intermediate School Cost Center 23 Cost Center Manager: Heather Gentry- Principal Cost Center Description: Essex Intermediate School contains 5 th -8 th grade and has a current enrollment of 446 students. EIS averaged approximately 450 students for the school year as well as the current school year. We have six core teachers at each grade level along with electives teachers, a guidance counselor, special education teachers, office staff, and paraprofessionals. Superintendent's Proposed Budget 82 February 8, 2016

88 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Regular Intermediate Instruction - Intermediate School Teacher Salaries ,185,842 1,156,496 1,192,909 1,197,815 $ 4, % Paraprofessional Salaries ,877 59,760 65,475 63,541 $ (1,934) -3.0% Substitute Salaries 35,364 25,945 17,507 35,400 35,000 $ (400) -1.1% Long Term Substitute $ 21,836 20,724-7,500 10,000 $ 2, % Supplemental Wages - 4,867 6,500 5,500 6,950 $ 1, % Mentor Teacher - - 2,339 1,205 1,205 $ - 0.0% FICA Benefits - 87,495 89, , ,560 $ % VRS Retirement Benefits - 139, , , ,440 $ 2, % VRS Hybrid Retirement Benefits - 2,882 52,322 51,511 57,475 $ 5, % Health Insurance Benefits - 128, , , ,584 $ % VRS Group Life Insurance - 14,524 14,473 14,975 14,884 $ (91) -0.6% VLDP ,048 1,033 1,038 $ 4 0.4% Unemployment - - 3,642 3,052 2,080 $ (972) -31.8% VRS Health Insurance Credit - 13,543 12,891 13,339 14,001 $ % Other Benefits - Payout - - 2, $ - 0.0% Purchased Service $ - 0.0% Health Insurance Benefit Cons.Fee ,580 $ 2, % Communication 5,512 5,919 2,587 7,000 8,400 $ 1, % Rental 12,949 17,555 16,459 18,456 18,942 $ % Travel $ (500) % Instructional Materials 21,722 9,762 12,600 25,000 25,000 $ - 0.0% Band 1, ,116 1,000 1,000 $ - 0.0% Replacement ,000 - $ (1,000) % Regular Intermediate School Totals $ 99,663 $ 1,701,387 $ 1,732,194 $ 1,869,630 $ 1,887,495 $ 17, % 2/5/2016 Superintendent's Proposed Budget 83 February 8, 2016

89 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex Intermediate School Cost Center 23 Cost Center Manager: Heather Gentry- Principal Cost Center Description: Essex Intermediate School contains 5 th -8 th grade and has a current enrollment of 446 students. EIS averaged approximately 450 students for the school year as well as the current school year. We have six core teachers at each grade level along with electives teachers, a guidance counselor, special education teachers, office staff, and paraprofessionals. Superintendent's Proposed Budget 84 February 8, 2016

90 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Vocational Education Secondary Instruction - Secondary Teacher Salaries Vocational EIS ,296 47,112 46,655 $ (457) -1.0% Long Term Substitute - - 7, $ - 0.0% FICA Benefits - - 2,814 3,604 3,569 $ (35) -1.0% VRS Retirement Benefits - - 4,643 6,666 6,840 $ % Health Insurance Benefits ,304 8,316 $ % VRS Group Life Insurance $ (10) -1.8% VLDP $ % Unemployment $ (35) -40.4% VRS Health Insurance Credit $ % Materials $ - 0.0% Totals ,144 67,471 67,336 $ (135) -0.2% 2/5/2016 Superintendent's Proposed Budget 85 February 8, 2016

91 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Elementary Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 86 February 8, 2016

92 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Instructional Support Elementary Coaches - Elementary Curriculum Coaches ,119 28,645 $ % FICA Benefits ,151 2,191 $ % VRS Retirement Benefits ,979 4,199 $ % Health Insurance Benefits ,322 3,326 $ 5 0.1% VRS Group Life Insurance $ 3 1.0% Unemployment $ (14) -40.4% VRS Health Insurance Credit $ % Totals ,238 39,039 $ % 2/5/2016 Superintendent's Proposed Budget 87 February 8, 2016

93 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Elementary Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 88 February 8, 2016

94 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Special Education Elementary Instruction - Elementary Teacher Salaries , , , , ,654 $ (9,832) -1.5% Paraprofessional Salaries ,399 82,574 63,947 37,118 81,427 $ 44, % Substitute Salaries - 3,069 7,815 7,000 18,000 $ 11, % Supplemental Wages - - 2,800 1,400 1,400 $ - 0.0% FICA Benefits 51,710 50,022 52,323 52,020 55,499 $ 3, % VRS Retirement Benefits 87,532 80,589 96,319 88,913 97,799 $ 8, % VRS Hybrid Retirement Benefits - - 6,623 5,514 5,713 $ % Health Insurance Benefits 71,145 55,585 94, , ,056 $ 16, % VRS Group Life Insurance 8,928 8,218 8,489 7,992 8,332 $ % VLDP $ % Unemployment - - 1,679 1,744 1,040 $ (704) -40.4% VRS Health Insurance Credit 8,208 7,502 7,384 7,119 7,837 $ % Other Benefits - Payout 88-5, $ - 0.0% Purchased Services 73,826 82,043-20,000 20,000 $ - 0.0% Speech Services 111, , ,215 90,000 90,000 $ - 0.0% OT Services ,000 $ 35, % Vision Services ,758 65,000 66,000 $ 1, % Physical Therapy - 4,100 21,500 18,000 22,500 $ 4, % Health Insurance Benefit Cons.Fee ,980 $ 1, % Materials 409 6,139 1,673 3,000 2,500 $ (500) -16.7% Special Education Elementar Totals $ 1,162,899 $ 1,119,597 $ 1,212,279 $ 1,155,676 $ 1,273,018 $ 117, % 2/5/2016 Superintendent's Proposed Budget 89 February 8, 2016

95 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Gifted Education Elementary Cost Center 29 Cost Center Manager: Don Ashburn, Director of Gifted Services Cost Center Description: Provides testing, identification, and servicing of gifted students PK-12 in Essex County Public Schools. Services include both curricular and co-curricular programs both during the school day as well as after school and summer programs. Superintendent's Proposed Budget 90 February 8, 2016

96 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Gifted Education Elementary Instruction - Elementary Gifted Coordinator ,000 2,800 1,000 14,125 14,408 $ % Supplements Odyssey of the Mind - 1,000 1,000-2,000 $ 2, % FICA Benefits ,081 1,255 $ % Unemployment $ % Purchased Service $ - 0.0% Summer School Tuition Gov ,000 2,000 $ - 0.0% Travel $ - 0.0% Dues $ - 0.0% Materials ,736 2,000 2,000 $ - 0.0% Gifted Education ElementaryTotals $ 7,406 $ 5,313 $ 5,096 $ 20,356 $ 22,839 $ 2, % 2/5/2016 Superintendent's Proposed Budget 91 February 8, 2016

97 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex High School Cost Center 33 Cost Center Manager: Andrew Hipple, Principal Cost Center Description: Instructional program site for students in grades 9-12 Superintendent's Proposed Budget 92 February 8, 2016

98 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Regular Secondary Instruction - Secondary Teacher Salaries ,278,921 1,051,672 1,113,489 1,115,258 1,112,809 $ (2,449) -0.2% After School Remediation 1,835-4,344 3,800 3,800 $ - 0.0% Paraprofessional Salaries ,910 20,984 21,181 21,816 24,396 $ 2, % Substitutes 34,920 21,023 13,590 20,000 20,000 $ - 0.0% Long Term Substitute 17,049 8,151 9,590 5,500 5,500 $ - 0.0% Instructional Stipends 30,238 6,416 7,000 6,960 7,500 $ % Drivers Ed Salaries 7,850 7,250 8,000 12,500 12,500 $ - 0.0% Mentor Teacher - 1, ,205 1,205 $ - 0.0% Signing Bonus $ - 0.0% SAT Prep $ - 0.0% Dual Enrollment US History - 6,000 6,000 $ - 0.0% SOL Remediation 3,500 7, $ - 0.0% FICA Benefits 95,857 81,298 84,692 91,268 91,319 $ % VRS Retirement Benefits 136, , , , ,127 $ (9,518) -7.0% VRS Hybrid ,276 23,228 42,587 $ 19, % Health Insurance Benefits 109, , , , ,900 $ 17, % VRS Group Life Insurance 13,964 12,397 13,315 13,576 13,419 $ (157) -1.2% VLDP $ % Unemployment - - 2,879 2,616 1,820 $ (796) -30.4% VRS Health Insurance Credit 13,025 11,569 11,860 12,093 12,665 $ % Other Benefits - Payout 175 8,722 3,963 20,000 20,000 $ - 0.0% Purchased Service 8,528 21,492 3,300 5,500 5,500 $ - 0.0% AP Exam Fee's - - 5,862 7,500 7,000 $ (500) -6.7% Health Insurance Benefit Cons.Fee ,820 $ 2, % Dual Enrollment - 2,222 2,665 1,500 2,000 $ % Communications 7,722 7,901 2,939 8,400 8,400 $ - 0.0% Lease & Rentals 10,410 13,140 12,269 12,424 12,424 $ - 0.0% Travel 1, ,500 1,500 $ - 0.0% Materials - Testing ,500 1,500 $ - 0.0% Band ,068 6,000 6,000 $ - 0.0% Materials 16,913 13,575 16,159 16,800 16,800 $ - 0.0% Replacement $ - 0.0% Regular Secondary Totals $ 1,791,520 $ 1,536,202 $ 1,654,652 $ 1,745,083 $ 1,775,343 $ 30, % 2/5/2016 Superintendent's Proposed Budget 93 February 8, 2016

99 Fiscal Year Budget ~ Cost Center Profile ~ Cost Center Name: Alternative Education Cost Center 39 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 94 February 8, 2016

100 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Alternative Education Secondary Instruction - Secondary Teacher Salaries , ,158 $ 57, % Paraprofessional Salaries $ - 0.0% Substitute Salaries $ - 0.0% FICA Benefits ,443 7,815 $ 4, % VRS Retirement Benefits ,327 14,976 $ 8, % Health Insurance Benefits ,304 16,632 $ 8, % VRS Group Life Insurance ,205 $ % Unemployment $ (158) -60.3% VRS Health Insurance Credit ,134 $ % Instructional Materials $ (200) -40.0% Alternative Education Secon Totals $ - $ - $ - $ 64,848 $ 144,325 $ 79, % 2/5/2016 Superintendent's Proposed Budget 95 February 8, 2016

101 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Secondary Cost Center 39 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 96 February 8, 2016

102 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Special Education Secondary Instruction - Secondary Teacher Salaries , , , , ,171 $ 1, % Paraprofessional Salaries ,352 64,298 64,892 63,282 38,110 $ (25,172) -39.8% Substitute Salaries ,700 10,000 10,000 $ - 0.0% Supplemental Wages 913 1, , $ (500) -41.7% FICA Benefits 27,070 28,410 30,097 33,335 31,517 $ (1,818) -5.5% VRS Retirement Benefits 46,122 47,210 59,842 59,692 52,671 $ (7,021) -11.8% VRS Hybrid Retirement Benefits - - 6,157 $ 6, % Health Insurance Benefits 41,850 50,915 58,734 74,736 74,844 $ % VRS Group Life Insurance 4,707 4,818 4,956 5,052 4,735 $ (317) -6.3% VLDP $ % Unemployment - - 1,018 1, $ (422) -40.4% VRS Health Insurance Credit 4,391 4,494 4,415 4,500 4,454 $ (46) -1.0% Other Benefits - Payout 5, $ - 0.0% Purchased Services - - 4, $ (500) % Health Insurance Benefit Cons.Fee $ % Materials 100 3,634 1,768 3,000 2,500 $ (500) -16.7% Special Education Secondary Totals $ 525,177 $ 547,375 $ 602,606 $ 617,610 $ 590,505 $ (27,104) -4.4% 2/5/2016 Superintendent's Proposed Budget 97 February 8, 2016

103 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex High School Vocational Cost Center 33 Cost Center Manager: Andrew Hipple, Principal Cost Center Description: Instructional program site for students in grades 9-12 Superintendent's Proposed Budget 98 February 8, 2016

104 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Vocational Education Secondary Instruction - Secondary Teacher Salaries , , , , ,460 $ (6,929) -5.2% Substitute Wages - - 2,830-3,000 $ 3, % Supplemental Wages - 3,500 3,500 3,500 3,500 $ - 0.0% FICA Benefits 15,488 12,604 10,348 10,396 10,095 $ (301) -2.9% VRS Retirement Benefits 24,634 18,853 18,637 18,614 6,394 $ (12,220) -65.7% VRS Hybrid Retirement Benefits ,999 $ 11, % Health Insurance Benefits 9,300 9,572 7,127 24,912 16,632 $ (8,280) -33.2% VRS Group Life Insurance 2,514 1,924 1,529 1,575 1,480 $ (95) -6.0% Unemployment $ (141) -40.4% VRS Health Insurance Credit 2,345 1,795 1,362 1,403 1,393 $ (11) -0.8% Purchased Service $ - 0.0% ISAEP 7,859 7,859 7,859 7,859 7,859 $ - 0.0% Tuition NN Technical Center 276, , , , ,700 $ 8, % Travel $ - 0.0% Industry Certification Tests - - 1,170 1,250 1,250 $ - 0.0% Materials 5,738 8,333 1,466 1,864 1,864 $ - 0.0% N.N. Tech. Ctr. Roof 25,000 25,000 25,000 25,000 25,000 $ - 0.0% State Equipment (State reimbursement) 3,087 3,068 3,214 3,258 3,493 $ % Vocational Education Second Totals $ 579,051 $ 569,437 $ 557,221 $ 607,369 $ 603,326 $ (4,043) -0.7% 2/5/2016 Superintendent's Proposed Budget 99 February 8, 2016

105 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Gifted Education Secondary Cost Center 39 Cost Center Manager: Don Ashburn, Director of Gifted Services Cost Center Description: Provides testing, identification, and servicing of gifted students PK-12 in Essex County Public Schools. Services include both curricular and co-curricular programs both during the school day as well as after school and summer programs. Superintendent's Proposed Budget 100 February 8, 2016

106 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Gifted Education Secondary Instruction - Secondary Gifted Coordinator ,698 2,700 1,500 14,125 14,408 $ % Supplements Odyssey of the Mind ,000 $ 1, % Fica ,081 1,102 $ % Unemployment $ % Purchased Service 2,542-2, $ - 0.0% Tuition ,000 2,500 $ % Travel $ - 0.0% Dues $ - 0.0% Materials ,000 2,000 $ - 0.0% Tuition Gov. School - 72,000 76,480 92,500 92,500 $ - 0.0% Gifted Education Secondary Totals $ 12,480 $ 75,374 $ 80,799 $ 113,106 $ 114,936 $ 1, % 2/5/2016 Superintendent's Proposed Budget 101 February 8, 2016

107 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex High School Athletics Cost Center 33 Cost Center Manager: Andrew Hipple, Principal Cost Center Description: Instructional program site for students in grades 9-12 Superintendent's Proposed Budget 102 February 8, 2016

108 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Athletics Secondary Instruction - Secondary Stipends 85,836 91,448 97,960 91,800 93,800 $ 2, % FICA Benefits 6,737 6,996 7,494 7,023 7,176 $ % Unemployment $ - 0.0% Purchased Service 19,763 4,479 1,610 1,000 1,000 $ - 0.0% Security - 17,592 16,555 20,000 20,000 $ - 0.0% Dues - 2,678 2,648 3,000 2,750 $ (250) -8.3% Materials 7,004 1,043 10,010 10,000 18,000 $ 8, % Athletics Secondary Totals $ 119,340 $ 124,235 $ 136,811 $ 132,823 $ 142,726 $ 9, % 2/5/2016 Superintendent's Proposed Budget 103 February 8, 2016

109 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Summer School Cost Center 90 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 104 February 8, 2016

110 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Other Programs (Summer School) Instruction - Remedial Teacher Salaries 55,734 65,961 52,550 61,875 63,250 $ 1, % Nurse Salaries 1,350-2,500 2,750 2,750 $ - 0.0% Clerical Salaries 1,350 6,244 1,350 2,750 2,000 $ (750) -27.3% Paraprofessional Salaries 11,036 11,285-5,500 3,875 $ (1,625) -29.5% Substitute Salaries , ,000 $ % FICA Benefits 5,134 6,397 4,451 5,613 5,575 $ (38) -0.7% Unemployment $ - 0.0% Materials ,000 1,000 $ - 0.0% Other Programs (Summer ScTotals $ 75,590 $ 89,962 $ 62,645 $ 79,988 $ 79,450 $ (538) -0.7% Other Programs (Adult) Instruction - Remedial MP Race Purchased Service ,000 3,000 $ - 0.0% Totals $ - $ - $ - $ 3,000 $ 3,000 $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 105 February 8, 2016

111 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Preschool Cost Center 90 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 106 February 8, 2016

112 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Other Programs (VPI Preschool) Instruction - Other Teacher Salaries ,183 79,185 80,768 83,192 84,856 $ 1, % Paraprofessional Salaries ,693 40,483 44,402 45,734 44,505 $ (1,229) -2.7% Substitute Salaries - - 2,452-3,000 $ 3, % FICA Benefits 6,194 8,877 9,459 9,863 10,126 $ % VRS Retirement Benefits 13,511 13,822 18,150 18,127 18,964 $ % Health Insurance Benefits 16,740 14,183 23,270 33,216 33,264 $ % VRS Group Life Insurance 1,379 1,411 1,489 1,534 1,526 $ (8) -0.5% Unemployment $ (176) -40.4% VRS Health Insurance Credit 1,286 1,316 1,327 1,367 1,436 $ % Purchased Service $ - 0.0% Travel $ - 0.0% Materials 3,506 2,566 3,996 4,000 4,000 $ - 0.0% Other Programs (VPI PreschTotals $ 158,707 $ 162,087 $ 185,788 $ 197,469 $ 201,937 $ 4, % 2/5/2016 Superintendent's Proposed Budget 107 February 8, 2016

113 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Guidance Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 108 February 8, 2016

114 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Guidance Instruction - Guidance Elementary Salaries Elementary ,192 93, , , ,303 $ 2, % FICA Benefits 7,216 6,423 8,510 9,678 9,892 $ % VRS Retirement Benefits 12,693 11,284 17,810 17,788 18,956 $ 1, % Health Insurance Benefits 11,160 8,005 14,109 16,608 16,632 $ % VRS Group Life Insurance 1,295 1,152 1,462 1,506 1,526 $ % Unemployment $ (70) -40.4% VRS Health Insurance Credit 1,208 1,074 1,302 1,341 1,435 $ % Purchased Service ,000 1,000 $ - 0.0% Travel ,000 1,000 $ - 0.0% Materials - - 1,681 2,000 2,000 $ - 0.0% Instruction - Guidance Secondary Salaries Secondary , , , , ,584 $ (1,025) -1.0% FICA Benefits 6,889 7,488 6,744 8,079 8,001 $ (78) -1.0% VRS Retirement Benefits 11,031 11,989 14,867 14,849 8,677 $ (6,172) -41.6% VRS Hybrid - - 6,655 $ 6, % Health Insurance Benefits 11,625 12,585 14,157 16,608 16,632 $ % VRS Group Life Insurance 1,126 1,224 1,220 1,257 1,234 $ (23) -1.8% Unemployment $ (70) -40.4% VRS Health Insurance Credit 1,050 1,141 1,087 1,119 1,161 $ % Purchased Service ,000 1,000 $ - 0.0% Travel ,000 1,000 $ - 0.0% Materials - - 3,337 2,000 2,000 $ - 0.0% Guidance Totals $ 270,656 $ 261,072 $ 313,646 $ 329,306 $ 332,895 $ 3, % 2/5/2016 Superintendent's Proposed Budget 109 February 8, 2016

115 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Homebound Instruction Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 110 February 8, 2016

116 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Homebound Instruction Instruction - Homebound Elementary Salaries Elementary Reg ,735 4,500 4,000 $ (500) -11.1% FICA Benefits $ (38) -11.1% Unemployment $ % Salaries Elementary Special Ed ,310 5,000 4,000 $ (1,000) -20.0% FICA Benefits $ (77) -20.0% Unemployment $ % Instruction - Homebound Secondary Salaries Secondary Regular 6,023 14,387 4,825 4,500 4,500 $ - 0.0% FICA Benefits 461 1, $ - 0.0% Unemployment $ % Salaries Secondary Special Ed 5,608 7,260 8,450 5,000 5,000 $ - 0.0% FICA Benefits $ - 0.0% Unemployment $ % Homebased Secondary 1, ,000 1,000 $ - 0.0% FICA Benefits $ - 0.0% Unemployemt $ % Homebased Secondary Sped ,000 1,000 $ - 0.0% FICA Benefits $ - 0.0% Unemployment $ % Homebound Instruction Totals $ 15,253 $ 23,713 $ 17,932 $ 22,607 $ 22,552 $ (55) -0.2% 2/5/2016 Superintendent's Proposed Budget 111 February 8, 2016

117 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 112 February 8, 2016

118 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Instructional Support Regular Education Instruction - Regular Elementary Unemployment Elementary 15,253 13, ,000 12,500 $ (2,500) -16.7% Workers' Compensation Elementary 8,327 17,881 23,136 27,000 27,000 $ - 0.0% Language Translation Services ,000 $ 5, % Textbooks TES & EIS 89, ,522 91,388 93,000 90,000 $ (3,000) -3.2% Purchased Service Elementary 8,247 70,389-5,569 3,298 $ (2,271) -40.8% Professional Development Elementary - - 3,058 2,500 5,000 $ 2, % PCORI Fees ,000 $ 3, % Dues Elementary 1, $ % Materials Elementary , $ % Assistant Supt. Salary , , , ,435 $ 2, % Director of Support Services 83, $ - 0.0% Division Translation Services $ - 0.0% FICA Benefits 6,345 7,608 7,641 7,983 8,142 $ % VRS Retirement Benefits 9,853 11,581 14,690 14,671 15,603 $ % Health Insurance Benefits - - 4,703 8,304 8,316 $ % VRS Group Life Insurance 996 1,182 1,206 1,242 1,256 $ % Unemployment $ (35) -40.4% VRS Health Insurance Credit 929 1,102 1,074 1,106 1,181 $ % Purchased Service Secondary 31,135 20,306 5,569 3,298 $ (2,271) -40.8% Program Support $ - 0.0% Professional Development Secondary ,500 5,000 $ 2, % Health Insurance Benefit Cons.Fee $ % PCORI Fees ,000 $ 3, % Language Translation Services ,000 $ 5, % Communication 348 1, ,000 $ % Student Insurance ,000 10,000 $ - 0.0% Travel $ - 0.0% Dues Secondary $ - 0.0% Materials Secondary 4, ,220 1,000 1,000 $ - 0.0% Unemployment Secondary 15,253 13, ,000 12,500 $ (2,500) -16.7% Workers Compensation Secondary 8,237 17,880 23,137 28,763 28,763 $ - 0.0% Textbooks EHS 23,213 68,404 59,853 58,700 58,700 $ - 0.0% Instructional Support Regula Totals $ 276,440 $ 489,433 $ 437,550 $ 404,112 $ 417,179 $ 13,067 $ 8 2/5/2016 Superintendent's Proposed Budget 113 February 8, 2016

119 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Services Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 114 February 8, 2016

120 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Student Services Student Services - Elementary Purchased Services $ - 0.0% Materials ,925 1,000 $ (925) -48.1% Student Services - Secondary Purchased Services - - 2,130 1,500 2,000 $ % Materials ,850 2,000 $ (850) -29.8% Totals 0 0 2,130 7,025 5,750 $ (1,275) -18.1% 2/5/2016 Superintendent's Proposed Budget 115 February 8, 2016

121 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 116 February 8, 2016

122 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Instructional Support Special Education Instruction - Instructional Support Special Education Administrative Salaries ,063 92,565 81,640 84,975 86,675 $ 1, % Other Salaries 15,560 15, $ - 0.0% Clerical Salaries ,156 30,759 32,504 32,982 33,642 $ % Supplemental Compensation $ - 0.0% FICA Benefits 8,246 10,617 9,734 9,024 9,204 $ % VRS Retirement Benefits 13,136 14,380 17,022 16,585 17,638 $ 1, % Health Insurance Benefits ,915 16,608 16,632 $ % VRS Group Life Insurance 1,341 1,467 1,397 1,404 1,420 $ % Unemployment $ % VRS Health Insurance Credit 1,250 1,369 1,244 1,250 1,336 $ % Purchased Services 18,895 15,665 4,353 10,000 12,000 $ 2, % Legal Fees - 1,050 3,900 3,000 3,000 $ - 0.0% Medicaid Consultant ,000 $ 4, % Health Insurance Benefit Cons.Fee $ % PCORI Fees $ % Communication 1,620 1,778 1,746 1,300 1,800 $ % Travel ,000 1,500 $ (500) -25.0% Materials 2, ,517 4,500 4,500 $ - 0.0% Capital Outlay $ - 0.0% Instructional Support SpecialTotals $ 157,444 $ 186,459 $ 179,988 $ 183,627 $ 194,374 $ 10, % 2/5/2016 Superintendent's Proposed Budget 117 February 8, 2016

123 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Media (Library) Services Cost Center 21 Cost Center Manager: School Principals Cost Center Description: See school profiles Superintendent's Proposed Budget 118 February 8, 2016

124 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Media (Library) Services Instruction - Media Services Elementary Library Salaries TES ,492 46,537 48,132 49,576 50,439 $ % Substitute Salaries ,500 $ 1, % FICA Benefits 3,098 3,418 3,640 3,793 3,973 $ % VRS Retirement Benefits 4,868 5,517 6,979 6,970 7,394 $ % Health Insurance Benefits - 6,219 7,127 8,304 8,316 $ % VRS Group Life Insurance $ 5 0.9% Unemployment $ (35) -40.4% VRS Health Insurance Credit $ % Purchased Service 929 1,965 1,000 1,000 0 $ (1,000) % Materials 3,358 5,835 5,954 6,000 7,000 $ 1, % Salaries EIS ,741 44,574 45,740 47,112 50,506 $ 3, % Substitute Salaries ,500 $ 1, % FICA Benefits 2,862 3,271 3,396 3,604 3,978 $ % VRS Retirement Benefits 5,100 5,197 6,632 6,624 7,404 $ % Health Insurance Benefits 5,580 6,219 7,127 8,304 8,316 $ % VRS Group Life Insurance $ % Unemployment $ (35) -40.4% VRS Health Insurance Credit $ % Purchased Service 800 3,129 1,667 2,500 2,500 $ - 0.0% Materials 5,858 4,094 3,249 4,000 4,000 $ - 0.0% Instruction - Media Services Secondary Salaries Secondary ,865 41,814 52,636 54,215 55,238 $ 1, % Substitute Salaries - - 1,385-1,500 $ 1, % FICA Benefits 3,945 2,962 3,966 4,147 4,340 $ % VRS Retirement Benefits 6,747 4,875 7,632 7,623 8,098 $ % Health Insurance Benefits 5,580 6,219 7,127 8,304 8,316 $ % VRS Group Life Insurance $ 7 1.0% Unemployment $ (35) -40.4% VRS Health Insurance Credit $ % Purchased Service 769 3,004 1,000 1,000 - $ (1,000) % Materials 5,496 4,126 4,712 4,000 4,000 $ - 0.0% Capital Outlay $ - 0.0% Media (Library) Services Totals $ 200,384 $ 202,051 $ 223,459 $ 230,733 $ 242,053 $ 11, % 2/5/2016 Superintendent's Proposed Budget 119 February 8, 2016

125 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Office of the Principal Cost Center 21, 23, 33 Cost Center Manager: School Principals Cost Center Description: See school profiles Superintendent's Proposed Budget 120 February 8, 2016

126 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Office of Principal Instruction - Office of Principal Elementary Principal Salaries TES ,180 86,191 86,190 88,776 90,552 $ 1, % Assistant Principal Salaries ,620 72,033 68,354 70,405 71,813 $ 1, % Clerical Salaries ,490 80,732 57,450 59,112 60,294 $ 1, % FICA Benefits 17,541 18,280 15,325 16,699 17,033 $ % VRS Retirement Benefits 26,992 27,718 30,730 30,692 32,642 $ 1, % Health Insurance Benefits 31,641 25,401 28,751 33,216 33,264 $ % VRS Group Life Insurance 2,728 2,855 2,522 2,598 2,627 $ % Unemployment $ (141) -40.4% VRS Health Insurance Credit 2,544 2,652 2,247 2,314 2,472 $ % Purchased Service 119 1, $ 7 5.9% Travel $ - 0.0% Dues $ - 0.0% Materials 9,541 2,158 8,007 9,000 9,000 $ - 0.0% Capital Outlay Additions - - 9, $ - 0.0% Principal Salaries EIS ,684 80,763 86,190 88,776 81,600 $ (7,176) -8.1% Assistant Principal Salaries ,900 57,148 68,391 68,289 69,655 $ 1, % Clerical Salaries ,138 73,427 57,390 59,112 58,128 $ (984) -1.7% FICA Benefits 18,492 13,773 15,084 16,537 16,018 $ (520) -3.1% VRS Retirement Benefits 28,523 25,110 30,628 30,394 30,695 $ % Health Insurance Benefits 25,110 12,827 15,273 33,216 33,264 $ % VRS Group Life Insurance 2,876 2,780 2,514 2,572 2,471 $ (102) -4.0% Unemployment $ (141) -40.4% VRS Health Insurance Credit 2,683 2,378 2,239 2,291 2,324 $ % Other Benefits - Payout - - 7,093 $ - 0.0% Purchased Service $ - 0.0% Travel $ - 0.0% Dues $ (800) % Materials 9,021 12,530 7,235 11,187 11,000 $ (187) -1.7% Capital Outlay Additions - - 7,153 - $ - 0.0% Instruction - Office of Principal Secondary Principal Salaries Secondary ,785 83,640 84,700 90,640 92,453 $ 1, % Assistant Principal Salaries ,821 67,014 73,474 76,199 77,192 $ % Clerical Salaries ,041 75,558 74,433 77,747 79,301 $ 1, % FICA Benefits 16,853 16,832 16,701 18,711 19,044 $ % VRS Retirement Benefits 26,874 27,087 33,295 34,389 36,495 $ 2, % Health Insurance Benefits 11,625 17,142 27,594 41,520 33,264 $ (8,256) -19.9% VRS Group Life Insurance 2,743 2,764 2,732 2,911 2,938 $ % Unemployment $ (176) -40.4% VRS Health Insurance Credit 2,558 2,576 2,434 2,593 2,763 $ % Purchased Service $ - 0.0% Travel $ - 0.0% Dues $ - 0.0% Materials 5,036 2,785 8,949 10,000 10,000 $ - 0.0% Capital Outlay Additions - - 7,153 $ - 0.0% Office of Principal Totals $ 941,664 $ 896,095 $ 942,724 $ 983,666 $ 980,820 $ (2,845) -0.3% 2/5/2016 Superintendent's Proposed Budget 121 February 8, 2016

127 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Cost Center 39 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 122 February 8, 2016

128 Essex County Public Schools Propsed Budget Account PBIS State Funds Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff PBIS Supplemental Wages $ - 0.0% Fica $ - 0.0% Purchased Service PBIS $ - 0.0% Travel $ - 0.0% Materials 5,533 1, $ - 0.0% Totals 6,457 1, $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 123 February 8, 2016

129 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: School Board, Administration Cost Center 90 Cost Center Manager: Dr. Scott A. Burckbuchler, Superintendent Cost Center Description: Expenditures in this cost center are for activities concerned with establishing and administering policy for the administration of the division, broken down by activity type and then by expenditure object code. The School Board is responsible for establishing policy and hiring the Superintendent who serves as the division Chief Executive Officer. Expenses in this area include: SB office, legal, dues, etc., expenses Superintendent's Proposed Budget 124 February 8, 2016

130 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Board Services Administration - Board Services Board Member Salaries ,640 29,640 29,640 29,640 29,640 $ - 0.0% Board Clerical Salaries 30,000 21, $ - 0.0% Board Clerk Stipend 3,000 4,000 4,000 4,000 $ - 0.0% FICA Benefits 4,160 3,835 2,573 2,573 2,573 $ - 0.0% Health Insurance Benefits 3,720 2, $ - 0.0% Unemployment $ (176) -40.4% Purchased Service 5,622 9,061 5,225 10,935 10,935 $ - 0.0% Travel 1,752 3,336 1,457 2,700 2,700 $ - 0.0% Dues & Membership - - 5,423 5,280 5,280 $ - 0.0% Materials $ - 0.0% Board Services Totals $ 75,268 $ 73,023 $ 48,837 $ 55,764 $ 55,588 $ (176) -0.3% 2/5/2016 Superintendent's Proposed Budget 125 February 8, 2016

131 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: School Board, Administration Cost Center 90 Cost Center Manager: Dr. Scott A. Burckbuchler, Superintendent Cost Center Description: Expenditures in this cost center are for activities concerned with establishing and administering policy for the administration of the division, broken down by activity type and then by expenditure object code. The School Board is responsible for establishing policy and hiring the Superintendent who serves as the division Chief Executive Officer. Expenses in this area include: SB office, legal, dues, etc., expenses \ Superintendent's Proposed Budget 126 February 8, 2016

132 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Executive Aministrative Services Administration - Executive Administrative Services Superintendent Salary , , , , ,293 $ 3, % Assistant Supt. Salary 47, $ - 0.0% Clerical Salaries ,814 48,637 49,559 51,046 52,067 $ 1, % Supplemental Compensation 1,800 4,200 3,600 3,600 3,600 $ - 0.0% FICA Benefits 16,715 15,166 13,463 15,752 16,062 $ % VRS Retirement Benefits 11,738 17,182 27,685 28,445 30,252 $ 1, % Health Insurance Benefits 15,949 25,550 26,914 28,140 30,768 $ 2, % Health Insurance Benefits Retire 49,934 25, $ - 0.0% VRS Group Life Insurance 1,900 2,180 2,272 2,408 2,435 $ % Unemployment $ (70) -40.4% VRS Health Insurance Credit 1,773 2,034 2,024 2,145 2,291 $ % Superintendent - TSA 21, ,000 15,000 15,000 $ - 0.0% Purchased Services 45,586 28,762 31,943 15,071 15,071 $ - 0.0% Legal Services 2,719 20,081 32,901 23,000 23,000 $ - 0.0% Advertising $ - 0.0% Health Insurance Benefit Cons. Fee $ % PCORI Fees $ % Communications 4,230 2,094 3,853 2,500 2,500 $ - 0.0% Lease & Rentals 6,352 4,157 4,383 6,340 6,340 $ - 0.0% Travel 1,888 2,307 2,124 2,500 2,500 $ - 0.0% Dues & Membership 170 6, ,745 1,745 $ - 0.0% Materials 8,857 7,522 10,110 7,500 7,500 $ - 0.0% Transfer to EEA $ - 0.0% Executive Aministrative ServTotals $ 410,889 $ 361,263 $ 369,383 $ 356,934 $ 366,578 $ 9, % 2/5/2016 Superintendent's Proposed Budget 127 February 8, 2016

133 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Human Resources Cost Center 90 Cost Center Manager: HR Director Cost Center Description: The Human Resources Department serves the school division by providing the following: recruiting, hiring, retaining, and training employees; management of mentoring and evaluation processes; information/assistance for licensure/renewal for all certificated staff; employee discipline; retirements/resignations; employee recognitions; and maintenance of all personnel files and records. Superintendent's Proposed Budget 128 February 8, 2016

134 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Personnel (HR) Services Administration - Personnel Services Salaries ,750 82,279 84,975 86,675 $ 1, % FICA Benefits - 4,413 6,234 6,501 6,631 $ % VRS Retirement Benefits - 6,850 11,938 11,947 12,706 $ % Health Insurance Benefits - 5,055 7,030 8,304 8,316 $ % VRS Group Life Insurance ,011 1,023 $ % Unemployment $ (35) -40.4% VRS Health Insurance Credit $ % Purchased Services 333 2,890 2,833 5,500 3,500 $ (2,000) -36.4% Advertising ,500 $ 1, % Communication $ - 0.0% Travel - Recruiting ,000 2,500 $ (2,500) -50.0% Dues $ - 0.0% Materials - 1,693 5,273 2,584 6,000 $ 3, % Personnel (HR) Services Totals $ 333 $ 81,123 $ 118,771 $ 128,420 $ 130,974 $ 2, % 2/5/2016 Superintendent's Proposed Budget 129 February 8, 2016

135 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Finance Cost Center 90 Cost Center Manager: Annette Thompson Cost Center Description: The purpose of the Finance Department is to develop and maintain systems and processes that promote accountability. Functions of the department include budget development, monitoring, general accounting, grant accounting, accounts payable, payroll administration and purchasing. Superintendent's Proposed Budget 130 February 8, 2016

136 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Fiscal Services Administration - Fiscal Services Other Professional Salaries ,296 80,882 82,500 84,975 86,675 $ 1, % Support Salaries ,340 44,880 48,278 49,726 50,721 $ % FICA Benefits 8,420 8,467 9,205 10,305 10,511 $ % VRS Retirement Benefits 15,467 14,664 18,963 18,939 20,142 $ 1, % Health Insurance Benefits 12,090 11,928 13,597 16,608 16,632 $ % VRS Group Life Insurance 1,579 1,497 1,556 1,603 1,621 $ % Unemployment $ (70) -40.4% VRS Health Insurance Credit 1,472 1,396 1,386 1,428 1,525 $ % Purchased Services - 13,138 31,663 18,000 19,000 $ 1, % Communication ,000 $ % Travel $ (100) -50.0% Dues $ - 0.0% Materials 988 2, ,000 2,000 $ - 0.0% Fiscal Services Totals $ 170,845 $ 180,524 $ 207,841 $ 204,800 $ 210,080 $ 5, % 2/5/2016 Superintendent's Proposed Budget 131 February 8, 2016

137 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Attendance Cost Center 90 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 132 February 8, 2016

138 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Student Attendance Services Student Attendance and Health Services - Attendance Visiting Teacher Salaries 61, $ - 0.0% FICA Benefits 4, $ - 0.0% VRS Retirement Benefits 6, $ - 0.0% Health Insurance Benefits 4, $ - 0.0% VRS Group Life Insurance $ - 0.0% VRS Health Insurance Credit $ - 0.0% Contracted Services $ - 0.0% Student Attendance Services Totals $ 78,980 $ - $ - $ - $ - $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 133 February 8, 2016

139 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Health Services Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 134 February 8, 2016

140 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Student Health Services Student Attendance and Health Services - Health Nurse Salary licensed ,188 43, , , ,468 $ 3, % Nurse Salaries - unlicensed ,601 52, $ - 0.0% FICA Benefits 7,882 7,112 7,542 8,372 8,604 $ % VRS Retirement Benefits 12,526 11,868 15,407 15,387 16,488 $ 1, % Health Insurance Benefits 5,580 10,175 20,913 24,912 24,948 $ % VRS Group Life Insurance 1,278 1,211 1,264 1,302 1,327 $ % Unemployment $ (106) -40.4% VRS Health Insurance Credit 1,192 1,130 1,126 1,160 1,248 $ % Purchased Service $ - 0.0% Health Insurance Benefit Cons. Fee $ % Travel $ - 0.0% Supplies 2,808 1,749 2,925 2,000 2,000 $ - 0.0% Equipment $ - 0.0% Student Health Services Totals $ 138,055 $ 130,230 $ 151,895 $ 163,837 $ 168,539 $ 4, % 2/5/2016 Superintendent's Proposed Budget 135 February 8, 2016

141 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Psychological Services Cost Center 90 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 136 February 8, 2016

142 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Student Psychological Services Student Attendance and Health Services - Psychological Psychologist Salaries ,324 38,355 18,357 47,813 46,303 $ (1,510) -3.2% FICA Benefits 3,539 2,937 1,399 3,658 3,542 $ (115) -3.2% VRS Hybrid Retirement 5,713 5,311 3,060 6,722 6,788 $ % Health Insurance Benefits 5, ,304 8,316 $ % VRS Group Life Insurance $ (23) -4.0% VLDP $ % Unemployment $ (35) -40.4% VRS Health Insurance Credit $ 7 1.4% Purchased Service - 7,000 28,201 1, $ (750) -75.0% Health Insurance Benefit Cons. Fee $ % Travel , $ (500) -50.0% Supplies - - 2,196 3,000 2,000 $ (1,000) -33.3% Student Psychological ServiceTotals $ 65,283 $ 54,563 $ 53,687 $ 72,660 $ 69,241 $ (3,419) -4.7% 2/5/2016 Superintendent's Proposed Budget 137 February 8, 2016

143 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Transportation Cost Center 90 Cost Center Manager: Ronnie Fones, Supervisor of Transportation Cost Center Description: The Transportation Department supports all eligible student riders (Pre-K - Grade 12) with safe and reliable bus service to and from school, between schools, for after school programs, athletic games and team practices. We inspect, repair and maintain the fleet of 37 buses and 44 automobiles Superintendent's Proposed Budget 138 February 8, 2016

144 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Transportation Transporation - Management Supervisor of Transportation ,844 65,112 66,579 68,406 69,972 $ 1, % Clerical Salaries 14,549 14, $ - 0.0% FICA Benefits 4,650 5,056 4,106 5,233 5,353 $ % VRS 6,803 7,592 9,630 9,618 10,258 $ % Health Insurance Benefits 8,370 8,935 7,030 8,304 8,316 $ % VRS Group Life Insurance $ % Unemployment $ (35) -40.4% VRS Health Insurance Credit $ % Purchased Service $ (500) % Travel ,000 1,000 $ - 0.0% Materials ,000 1,000 $ - 0.0% Transporation - Vehicle Operation Bus Driver Salaries , , , , ,620 $ 7, % Substitute Drivers 30,051 35,599 14,205 35,000 35,000 $ - 0.0% Summer School 7,253 9,712 6,720 10,000 10,000 $ - 0.0% Special Ed Bus Drivers ,232 28,032 30,526 30,509 31,119 $ % Activity Drivers 13,502 1,629 5,476 13,000 10,000 $ (3,000) -23.1% Car Drivers - Regular - 0 1,189 6,600 6,600 $ - 0.0% Athletics 12,171 9,148 8,601 15,000 12,000 $ (3,000) -20.0% Car Driver Special Ed 42,727 45,295 54,859 50,000 60,000 $ 10, % Governor's School 5,728 5,030 3,810 6,000 6,000 $ - 0.0% Field Trips Regular 1,381 1,388 3,054 3,000 4,500 $ 1, % Driver - Vocational Center 7,740 9,940 16,460 16,000 15,000 $ (1,000) -6.3% Alt. Education - King William 5,640 5,647 3,294 8,400 8,400 $ - 0.0% Bus Driver Training ,000 $ % Field Trips Special Education ,500 $ 1, % Project Graduation - - 1,152 1,000 1,000 $ - 0.0% Mail Run - - 3,440 3,600 3,600 $ - 0.0% Field Trips - Non School Related - - 1,014-1,000 $ 1, % FICA Benefits 30,741 34,198 37,174 42,831 44,013 $ 1, % VRS Retirement Benefits 41,364 39,005 31,151 37,341 34,652 $ (2,690) -7.2% VRS Hybrid - - 6,180 6,549 10,119 $ 3, % Health Insurance Benefits 89,280 76,361 80, , ,490 $ 32, % VRS Group Life Insurance 4,067 3,836 3,969 4,663 4,757 $ % VLDP $ % Unemployment - - 3,009 3,488 2,600 $ (888) -25.5% Workers' Compensation ,360 4,360 $ - 0.0% Other Benefits - - 5,925 5,000 5,000 $ - 0.0% Purchased Services 24,779 18,435 12,028 21,300 18,000 $ (3,300) -15.5% Health Insurance Benefit Cons. Fee ,920 $ 1, % PCORI Fees $ % Communication - Phones 31,126 2,640 14,200 14,500 $ % Insurance - 33,420 32,088 42,000 42,000 $ - 0.0% Travel $ - 0.0% Materials - - 4, $ - 0.0% Fuel 174, , , , ,000 $ - 0.0% Parts $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 139 February 8, 2016

145 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Transportation Cost Center 90 Cost Center Manager: Ronnie Fones, Supervisor of Transportation Cost Center Description: The Transportation Department supports all eligible student riders (Pre-K - Grade 12) with safe and reliable bus service to and from school, between schools, for after school programs, athletic games and team practices. We inspect, repair and maintain the fleet of 37 buses and 44 automobiles Superintendent's Proposed Budget 140 February 8, 2016

146 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Transportation-continued Transporation - Monitoring Services Bus Monitors ,408 17,238 17,013 17,639 18,000 $ % FICA Benefits 1,332 1,319 1,302 1,349 1,377 $ % Unemployment $ (141) -40.4% Transportation Transporation - Vehicle Maintenance Mechanic Salaries ,109 78,366 99, , ,931 $ 2, % FICA Benefits 5,862 5,772 7,088 8,170 8,333 $ % VRS Retirement Benefits 9,572 9,228 6,181 6,529 6,605 $ % VRS Hybrid - - 4,931 5,432 5,595 $ % Health Insurance Benefits 5,580 9,962 14,061 16,608 16,632 $ % VRS Group Life Insurance ,192 1,271 1,296 $ % VLDP $ - 0.0% Unemployment $ (70) -40.4% VRS Health Insurance Credit $ - 0.0% Purchased Service 4,304 8,841 7,103 5,000 7,000 $ 2, % Communication $ - 0.0% Travel $ - 0.0% Materials 11,218 11,506 14,410 12,000 12,000 $ - 0.0% Parts- Buses 59,175 65,990 87,697 65,000 70,000 $ 5, % Transporation - Lease Purchase Purchased Service - - 3,548-0 $ Lease & Rental ,889 98, ,000 $ 32, % Transportation Totals $ 1,152,398 $ 1,160,450 $ 1,268,641 $ 1,520,732 $ 1,613,727 $ 92, % 2/5/2016 Superintendent's Proposed Budget 141 February 8, 2016

147 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Operations & Maintenance Cost Center 90 Cost Center Manager: C.Brad Hall Jr. Gen. Supervisor of Maintenance Cost Center Description: The Maintenance Departments goal is to provide safe, clean, efficient and attractive buildings that are conducive to learning through general maintenance protocols and new project initiatives. Superintendent's Proposed Budget 142 February 8, 2016

148 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Operations & Maintenance Operations & Maintenance-Management Supervisor of Maintenance ,627 61,840 66,137 68,121 69,483 $ 1, % FICA Benefits 4,463 4,554 4,904 5,211 5,315 $ % VRS 7,069 7,211 9,590 9,578 10,186 $ % Health Insurance Benefits 5,580 5,985 7,030 8,304 8,316 $ % VRS Group Life Insurance $ 9 1.1% Unemployment $ (35) -40.4% VRS Retire Health Care Credit $ % Operations & Maintenance Maintenance Salaries ,570 51,582 52,614 54,192 47,940 $ (6,252) -11.5% Custodial Salaries 297, , $ - 0.0% Use of Facilities 4,500 2,380 2,523-2,500 $ 2, % Custodial Substitutes 13,231 11, $ - 0.0% FICA Benefits 26,113 24,523 6,642 4,146 3,859 $ (287) -6.9% VRS Retirement Benefits 41,547 39,425 5,893 6,070 5,369 $ (700) -11.5% Health Insurance Benefits 46,035 41,896 7,030 8,304 8,316 $ % VRS Group Life Insurance 4,160 3, $ (74) -11.5% VLDP $ % Unemployment $ (35) -40.4% Workers Compensation 2, ,500 2,500 $ - 0.0% VRS Health Insurance Credit $ - 0.0% Other Benefits , $ - 0.0% Purchased Service 86, ,206 95,702 55,000 45,000 $ (10,000) -18.2% Service Contracts Service Master - 3, , , ,000 $ 6, % Facilites Use - Billed Service Master - - 3,768 3,000 3,000 $ - 0.0% Service Contracts - Other ,383 40,000 40,000 $ - 0.0% Health Insurance Benefit Cons. Fee $ % PCORI Fees $ % Utilities 451, , , , ,000 $ 15, % Communications 58,923 11,451 1,937 12,000 4,000 $ (8,000) -66.7% Insurance - 43,646 43,646 63,000 63,000 $ - 0.0% Lease & Rentals 1,257 1, ,000 2,000 $ - 0.0% Materials 45,889 48,483 57,901 60,000 60,000 $ - 0.0% Supplies - Buildings 26,085 17,516 17,576 25,000 25,000 $ - 0.0% Capital Outlay Replacements 3,995 5,528 92,505 75,000 75,000 $ - 0.0% Capital Outlay Additions $ - 0.0% Operations & Maintenance Grounds Purchased Service 13,739 12,647 17,312 17,000 19,000 $ 2, % Materials 1,345 3,259 6,785 2,500 5,000 $ 2, % Capital Outlay 0 33, $ - 0.0% Operations & Maintenance Security Capital Outlay Additions , $ - 0.0% Operations & Maintenance/BTotals $ 1,254,774 $ 1,369,348 $ 1,424,833 $ 1,347,277 $ 1,352,494 $ 5, % 2/5/2016 Superintendent's Proposed Budget 143 February 8, 2016

149 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Debt Service & Transfers Cost Center 90 Cost Center Manager: County of Essex Cost Center Description: These are principal and interest payments for new High School. Per State Code, the County is responsible for borrowing and, therefore, this area has been transferred to County budget. Superintendent's Proposed Budget 144 February 8, 2016

150 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Debt Service & Transfers Debt Service& Transfers Redemption of Principal 1,178, $ - 0.0% Interest 1,174, $ - 0.0% Transfer CB Gov. School Debt Service & Transfers Totals $ 2,352,805 $ - $ - $ - $ - $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 145 February 8, 2016

151 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Technology Budget Year Cost Center 90 Cost Center Manager: Jon Barnes Director of Technology Cost Center Description: This Cost Center is the Technology Budget for the School Year. This budget encompasses the technology needs of the entire school division. The budget is broken down into three main categories, Student/Instruction, Staff/Instruction, and Administration. Superintendent's Proposed Budget 146 February 8, 2016

152 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Technology Technology Salaries ,550 53,755 37,602 56,475 49,879 $ (6,596) -11.7% Webmaster Supplement - - 1,016 1,500 1,500 $ - 0.0% VPSA Technology Training 6,183 8,600 8,350 8,920 6,400 $ (2,520) -28.3% FICA Benefits 4,307 4,710 3,569 5,117 4,420 $ (697) -13.6% VRS Retirement Benefits 6,244 6,268 5,855 7,940 7,312 $ (628) -7.9% Health Insurance Benefits 6,045 6,102 4,655 8,304 8,316 $ % VRS Group Life Insurance $ (83) -12.4% Unemployment $ (35) -40.4% VRS Health Insurance Credit $ (45) -7.5% Purchased Service 21,052 4, ,000 $ 13, % Service Contracts $ - 0.0% Telecommunications 95,076 80,880 63,716 95,000 96,060 $ 1, % Materials 11,297 7,282 9,277 12,785 12,785 $ - 0.0% Materials TES 4,497 3,160 9,721 9,000 9,000 $ - 0.0% Materials EIS 4,448 8,657 11,191 9,000 9,000 $ - 0.0% Materials EHS 10,920 1,223 14,407 9,000 9,000 $ - 0.0% Technology Software/Online Content 38,191 41,942 34,804 78,000 78,000 $ - 0.0% Technology Non Capitalized - 6,723 29,206 26,760 25,600 $ (1,160) -4.3% Technology Non Cap. Infrastructure - 20,525 27,611 15,000 3,500 $ (11,500) -76.7% Technology Hardware Replacements 62,073 90,587 1, $ - 0.0% Technology Infrastructure Replacements 12,028-18,700 25,000 25,000 $ - 0.0% Capitalized Software Replacement $ - 0.0% Technology Hardware Additions 27,577 20, ,928 90,000 90,000 $ - 0.0% Infrastructure Additions 67,441 40, $ - 0.0% Capitalized Software Additions $ - 0.0% State Technology - VPSA , , ,200 $ % 2/5/2016 Superintendent's Proposed Budget 147 February 8, 2016

153 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Technology Budget Year Cost Center 90 Cost Center Manager: Jon Barnes Director of Technology Cost Center Description: This Cost Center is the Technology Budget for the School Year. This budget encompasses the technology needs of the entire school division. The budget is broken down into three main categories, Student/Instruction, Staff/Instruction, and Administration. Superintendent's Proposed Budget 148 February 8, 2016

154 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Technology - continued Technology- Instructional Support Technical Support ,939 85,191 86,895 89,502 91,292 $ 1, % FICA Benefits 5,930 6,181 6,389 6,847 6,984 $ % VRS 5,054 5,352 6,789 6,454 6,729 $ % Health Insurance Benefits 10,695 11,970 14,061 16,608 16,632 $ % VRS Group Life Insurance $ (5) -0.8% Unemployment $ (70) -40.4% RHCC $ % Purchased Service , $ - 0.0% Service Contracts $ - 0.0% Health Insurance Benefit Cons. Fee $ % PCORI Fees $ % Communications $ - 0.0% Travel $ - 0.0% Materials $ - 0.0% Technology Software/Online Content $ - 0.0% Capitalized Software Replacement $ - 0.0% Capital Outlay Additions - 26, $ - 0.0% Technology Technology- Administration Administration ,258 74,902 75,992 78,272 79,837 $ 1, % Supplemental Compensation $ - 0.0% FICA Benefits 4,749 5,588 5,737 6,034 6,153 $ % VRS Retirement Benefits 7,493 8,687 11,019 11,005 11,704 $ % Health Insurance Benefits 5,115 5,985 7,030 8,304 8,316 $ % VRS Group Life Insurance $ % Unemployment $ % VRS Health Insurance Credit $ % Purchased Service , $ - 0.0% Communication $ - 0.0% Travel $ - 0.0% Materials ,000 1,000 $ - 0.0% Technology Software Online Content 1, ,291 5,000 5,000 $ - 0.0% Technology Totals $ 625,518 $ 642,419 $ 811,719 $ 871,253 $ 868,030 $ (3,223) -0.4% 2/5/2016 Superintendent's Proposed Budget 149 February 8, 2016

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156 FINANCIAL SECTION Financial Summaries Grants Superintendent's Proposed Budget 151 February 8, 2016

157 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title IIA Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title IIA funds are designed to supplement school division operating funds by Improving Teacher Quality. The purpose of Title IIA is to increase student academic achievement by improving teacher and administrator quality. Superintendent's Proposed Budget 152 February 8, 2016

158 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. GRANTS FUND FEDERAL GRANTS Title II A Title II A Supplemental Wages ES 21,450 18,600 9,438 28,000 13,370 $ (14,630) -52.3% FICA Benefits 1,641 1, ,142 1,023 $ (1,119) -52.3% Purchased Service 35,952 25,719 31,786 30,000 63,454 $ 33, % Travel ,000 1,500 $ % Materials 2,538 6,583-2,000 3,589 $ 1, % Supplemental Wages SEC 21,175 15,950 2,513 28,000 13,370 $ (14,630) -52.3% FICA Benefits 1,618 1, ,142 1,023 $ (1,119) -52.3% Purchased Service 24,873 15,944 24,779 30,000 55,000 $ 25, % Travel 1, ,023 1,000 1,500 $ % Materials 1, ,000 3,589 $ 1, % Title II A Totals $ 113,377 $ 86,682 $ 72,045 $ 126,284 $ 157,418 $ 85, % 2/5/2016 Superintendent's Proposed Budget 153 February 8, 2016

159 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education IDEA VI-B (611) and Preschool (619) Grants Cost Center 29 Cost Center Manager: Director of Special Education and Student Services Cost Center Description: The Individual with Disabilities Education Act (IDEA) federal grant funding is used to help meet the educational needs of children with disabilities for the K-12 population. The grant provides funding to help the school division implement individualized education plans (IEP s), support academic programs, provide materials, and technology for children with disabilities in grades K-12. The grant also funds special teacher and paraprofessional salaries. The Preschool grant provides funding to support special education services for children with disabilities in the Preschool population, ages 2-5. Superintendent's Proposed Budget 154 February 8, 2016

160 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. IDEA VI-B Special Ed VI-B Teacher Salaries , , , , ,877 $ (26,276) -15.8% Other Salaries ,749 39,603 70,310 34,866 $ (35,444) -50.4% Paraprofessional Salaries , , , , ,615 $ 9, % Substitute Salaries - - 4,092 5,000 5,500 $ % Supplemental Wages - 1, $ - 0.0% FICA Benefits 18,559 23,298 19,109 29,736 25,770 $ (3,967) -13.3% VRS Retirement Benefits 30,242 38,157 32,559 30,808 40,531 $ 9, % VRS Hybrid - - 2,144 2,796 2,935 $ % Health Insurance Benefits 27,900 46,272 34,329 66,432 83,160 $ 16, % VRS Group Life Insurance 3,085 3,894 2,850 4,566 3,910 $ (656) -14.4% VLDP $ 3 4.7% Unemployment - - 1,138 1, $ (548) -51.3% VRS Health Insurance Credit 2,837 3,633 2,556 4,067 3,678 $ (389) -9.6% Purchased Service - 3,683 1,125 5,000 5,000 $ - 0.0% Contracted Service 10, ,000 50,000 $ 45, % Travel 580 1,211-1, $ (500) -50.0% Instructional Supplies 53,600 18,339 16,938 6,000 4,335 $ (1,665) -27.8% Teacher Salaries ,279 42,120-45,000 - $ (45,000) % Paraprofessional Salaries , ,252 $ 22, % FICA Benefits 3,867 3,227-3,443 1,702 $ (1,740) -50.6% VRS Retirement Benefits 6,770 4,911-6,327 3,262 $ (3,065) -48.4% Health Insurance Benefits 8, ,304 8,316 $ % VRS Group Life Insurance $ (273) -51.0% Unemployment $ (35) -40.4% VRS Health Insurance Credit $ (230) -48.2% Purchased Service Sec 220 1,943-2,000 2,000 $ - 0.0% Travel ,000 1,000 $ - 0.0% Materials - - 2,705 3,000 9,000 $ 6, % IDEA VI-B Special Ed Totals $ 489,071 $ 524,542 $ 374,300 $ 615,415 $ 605,350 $ (10,065) -1.6% 2/5/2016 Superintendent's Proposed Budget 155 February 8, 2016

161 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education IDEA VI-B (611) and Preschool (619) Grants Cost Center 29 Cost Center Manager: Director of Special Education and Student Services Cost Center Description: The Individual with Disabilities Education Act (IDEA) federal grant funding is used to help meet the educational needs of children with disabilities for the K-12 population. The grant provides funding to help the school division implement individualized education plans (IEP s), support academic programs, provide materials, and technology for children with disabilities in grades K-12. The grant also funds special teacher and paraprofessional salaries. The Preschool grant provides funding to support special education services for children with disabilities in the Preschool population, ages 2-5. Superintendent's Proposed Budget 156 February 8, 2016

162 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Preschool 619 Pre-K Supplemental Wages - Driver 9,289 8,870-10,000 8,000 $ (2,000) -20.0% FICA Benefits $ (153) -20.0% Professional In-Service & PT Services - - 2,155 5,370 6,100 $ % Travel ,500 $ 1, % Instructional Supplies 16,878 13,010 9,244 5,365 2,883 $ (2,482) -46.3% $ - Preschool 619 Totals $ 26,878 $ 21,880 $ 11,399 $ 21,500 $ 19,095 $ (2,405) -11.2% 2/5/2016 Superintendent's Proposed Budget 157 February 8, 2016

163 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Perkins Grant Cost Center 39 Cost Center Manager: Cost Center Description: Chandra Smotherman- Career and Technical Education Coordinator The Carl D. Perkins Career and Technical Education Grant is a source of federal funds that emphasizes student academic achievement in career and technical education. The purpose of the grant is to increase awareness of technical education, strengthen the connections between secondary education and postsecondary education and improve accountability. Superintendent's Proposed Budget 158 February 8, 2016

164 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Perkins Perkins Supplemental Wages 1,610 1,500 1,500 1,500 1,500 $ - 0.0% FICA Benefits $ - 0.0% Purchased Services 7,380 5,402 6,226 5,586 5,586 $ - 0.0% Travel 1, ,000 1,000 $ - 0.0% Equipment Business 23,950 22,391 25,187 25,275 25,275 $ - 0.0% $ - Perkins Totals $ 34,436 $ 29,293 $ 33,907 $ 33,362 $ 33,362 $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 159 February 8, 2016

165 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title III Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title III supports ECPS students with Language Instruction for Limited English Proficient and Immigrant Students. Title III funds are obtained through a local consortium and support student language acquisition. Superintendent's Proposed Budget 160 February 8, 2016

166 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Title III A Title III A Supplemental Salaries - - 2,231 2, $ (1,900) -66.7% FICA Benefits $ (145) -66.7% Unemployment Benefit 8 $ - 0.0% Purchased Service $ - 0.0% Materials 3, ,931 1,093 2,000 $ % Title III A Totals $ 3,050 $ - $ 5,341 $ 4,161 $ 3,023 $ (1,138) -27.4% 2/5/2016 Superintendent's Proposed Budget 161 February 8, 2016

167 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title VI, Part B, subpart 2 Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title VI funds are designed to supplement school division operating funds by supporting Rural and Low Income School Programs. The purpose of Title VI is to supplement programs to support student academic achievement in schools in which 20% or more children come from homes from below the poverty line. Superintendent's Proposed Budget 162 February 8, 2016

168 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Title VI Part B Rural & Low Income Title VI Part B Rural & Low Income Supplemental Salaries ,549 10,867 16,000 $ 5, % FICA Benefits ,224 $ % VRS Retirement Benefits - - 1,530 1,528 2,346 $ % Health Insurance Benefits - - 1,416 1,661 2,079 $ % VRS Group Life Insurance $ % Unemployment $ (4) -25.5% VRS Health Insurance Credit $ % Purchased Service 17,605 21,092 8,330 39,630 30,000 $ (9,630) -24.3% Travel 1, $ - 0.0% Materials 9,545 3,166 12, ,000 $ 4, % Title VI Part B Rural & Low Totals $ 29,269 $ 25,252 $ 35,428 $ 55,216 $ 57,028 $ 1, % 2/5/2016 Superintendent's Proposed Budget 163 February 8, 2016

169 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title I Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title I funds are designed to supplement school division operating funds by Improving the Academic Achievement of the Disadvantaged. The purpose of Title I is to ensure all children receive a high-quality education and achieve at a proficient or higher level on state academic assessments. Superintendent's Proposed Budget 164 February 8, 2016

170 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Title I - Part A Title I - Part A Literacy Coaches , , , , ,581 $ 2, % Match Coach ,466 41,515 $ (1,951) -4.5% Teachers English/Math ,000 80,478 $ (9,522) -10.6% Substitute $ - 0.0% Supplemental Wages 22,379 17,613-7,500 7,500 $ - 0.0% Tutoring 38,325 15,191 45,256 49,000 49,000 $ - 0.0% FICA Benefits 14,447 15,079 16,717 23,137 22,420 $ (717) -3.1% VRS Retirement Benefits 18,035 19,640 25,903 33,700 23,115 $ (10,585) -31.4% VRS Hybrid Retirement Benefits ,567 $ 11, % Health Insurance Benefits 11,160 12,194 12,741 39,859 36,175 $ (3,685) -9.2% VRS Group Life Insurance 1,841 2,004 2,126 2,927 2,792 $ (135) -4.6% VLPD $ % Unemployment $ (169) -40.4% VRS Health Insurance Credit 1,687 1,870 1,893 2,607 2,626 $ % Purchased Service 71, ,446 56,505 78,865 57,831 $ (21,034) -26.7% Internal Services - 3,360 3,360 3,360 3,360 $ - 0.0% Other Charges - Travel $ - 0.0% Materials 35,607 17,850 84, ,670 $ 35, % ` Parental Involvement ,000 1,000 $ - 0.0% Instructional Materials ,992 22,560 22,560 $ - 0.0% $ - 0.0% Administration 7, $ - 0.0% Clerical Salaries $ - 0.0% FICA Benefits $ - 0.0% VRS Retirement Benefits $ - 0.0% Health Insurance Benefits $ - 0.0% VRS Group Life Insurance $ - 0.0% VRS Health Insurance Credit $ - 0.0% Purchased Service - 0 7,080 6,999 6,999 $ - 0.0% Title I - Part A Totals $ 378,347 $ 414,244 $ 454,029 $ 518,375 $ 520,005 $ 1, % 2/5/2016 Superintendent's Proposed Budget 165 February 8, 2016

171 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title I (ARRA) Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title I funds are designed to supplement school division operating funds by Improving the Academic Achievement of the Disadvantaged. The purpose of Title I is to ensure all children receive a high-quality education and achieve at a proficient or higher level on state academic assessments. Superintendent's Proposed Budget 166 February 8, 2016

172 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Title I ARRA - School Improvement Title I ARRA - School Improvement Teacher Salaries 173, % Other Salaries 4, % Supplements 64, % FICA Benefits 17, % VRS Retirement Benefits 16, % Health Insurance Benefits 9, % VRS Group Life Insurance 1, % VRS Health Insurance Credit 1, % Purchased Service 89, % Travel % Materials 3, % - Title I ARRA - School Impro Totals $ 383,715 $ $ - 0.0% ARRA Fiscal Stabilization ARRA Basic Aid ARRA Education Job Fund ARRA Special Education ARRA Preschool ARRA Technology ARRA Title I School Improvement 2/5/2016 Superintendent's Proposed Budget 167 February 8, 2016

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174 FINANCIAL SECTION Financial Summaries Child Nutrition Superintendent's Proposed Budget 169 February 8, 2016

175 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Child Nutrition Cost Center 90 Cost Center Manager: Cost Center Description: Supervisor of Child Nutrition Programs The Essex County Public School Child Nutrition Services, as a partner in education, contributes to a successful academic experience. We provide an innovative, nutritious and cost efficient program which strives to encourage a lifetime of good nutrition. Superintendent's Proposed Budget 170 February 8, 2016

176 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff. Child Nutrition Child Nutrition Other Prof. Salaries & Wages ,636 31,420 45,835 30,600 $ (15,235) -33.2% Clerical Salaries 16,203 14, $ - 0.0% Summer School 4,536 6,374 4,218 4,680 4,850 $ % Facilities Use $ (250) -33.3% FICA Benefits 1,458 2,837 1,198 3,922 2,750 $ (1,172) -29.9% VRS Hybrid Retirement Benefits - 2,721 1,613 5,566 4,486 $ (1,080) -19.4% Health Insurance Benefits 2,790 3,035 7,184 8,304 8,316 $ % VRS Group Life Insurance $ (184) -33.8% VLPD % Unemployment $ (35) -40.4% Workers Compensation ,000 1,000 $ - 0.0% VRS Health Insurance Credit $ (146) -30.1% Purchased Service - - 1,250 3,000 7,000 $ 4, % Health Insurance Benefit Con. Fee ,020 $ 1, % PCORI Fees $ % Communication $ - 0.0% Travel $ (25) -9.1% Materials & Supplies 1,359 29, $ % Food Summer School - 1,076 5,969 5,500 6,500 $ 1, % Capital Outlay Replacements - 7, ,500 $ 12, % Manager TES ,938 20,210 25,614 26,383 26,910 $ % Substitute TES 1,770 1,410 4,255 3,200 4,650 $ 1, % Food Service Workers TES ,406 44,104 47,654 50,680 53,274 $ 2, % Fica TES 4,374 4,782 5,740 6,140 6,490 $ % VRS TES 6,670 6,678 8,034 8,508 9,912 $ 1, % Health Insurance Benefits TES 12,555 6,219 12,797 24,912 33,264 $ 8, % GLI TES $ % Unemployment $ (176) -40.4% RHCC TES $ % Purchased Service TES 10,052 21,095 7,256 6,800 6,000 $ (800) -11.8% Materials TES - 3,985 10,855 15,000 15,000 $ - 0.0% Food TES 172, , , , ,600 $ 10, % Capital Outlay , $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 171 February 8, 2016

177 Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Child Nutrition Cost Center 90 Cost Center Manager: Cost Center Description: Supervisor of Child Nutrition Programs The Essex County Public School Child Nutrition Services, as a partner in education, contributes to a successful academic experience. We provide an innovative, nutritious and cost efficient program which strives to encourage a lifetime of good nutrition. Superintendent's Proposed Budget 172 February 8, 2016

178 Essex County Public Schools Propsed Budget Account Description FTE's FTE's FTE's Act. Exp Act. Exp Act. Exp Adopted Proposed $ Diff. % Diff Manager EIS ,036 26,291 17,178 21,232 21,657 $ % Substitute EIS 10,519 7,227 2,761 3,000 3,000 $ - 0.0% Food Service Workers EIS ,998 30,616 38,179 37,150 37,149 $ (1) 0.0% Fica EIS 3,936 4,200 4,195 4,696 4,728 $ % VRS EIS 7,083 6,674 4,427 6,271 5,114 $ (1,157) -18.5% VRS Hybrid - - 2,631 2,682 2,722 $ % Health Insurance Benefits EIS 14,880 18,657 16,143 24,912 24,948 $ % GLI EIS $ 5 0.7% VLPD $ - 0.0% Unemployment $ (141) -40.4% RHCC EIS $ % Other Benefits $ - 0.0% Purchased Service EIS 154 9,801 7,918 15,000 6,000 $ (9,000) -60.0% Materials EIS - 3,978 11,014 12,000 6,000 $ (6,000) -50.0% Food EIS 118,360 86,518 95, , ,000 $ (5,000) -4.5% Manager EHS ,282 30,532 31,143 32,077 32,719 $ % Substitute EHS 3,155 1,279 1,929 2,000 2,100 $ % Food Service Workers EHS ,501 41,895 42,153 43,879 44,757 $ % Fica EHS 4,197 4,573 4,739 5,964 6,087 $ % VRS EHS 8,134 8,613 9,287 9,425 9,809 $ % Health InsuranceBenefits EHS 21,390 18,657 23,270 24,912 33,264 $ 8, % GL EHS $ % Unemployment $ (141) -40.4% RHCC EHS $ % Purchased Service EHS 157 9,991 2,644 5,750 6,000 $ % Materials EHS - 6,313 4,932 8,700 5,425 $ (3,275) -37.6% Food EHS 104,718 84,588 82, ,000 95,000 $ (5,000) -5.0% Food Service Totals $ 716,815 $ 734,784 $ 776,132 $ 871,411 $ 878,832 $ 7, % 2/5/2016 Superintendent's Proposed Budget 173 February 8, 2016

179 FINANCIAL SECTION Financial Summaries Child Nutrition Superintendent's Proposed Budget 174 February 8, 2016

180 DRAFT Essex County Public Schools CAPITAL IMPROVEMENT PLAN Fiscal Years through Superintendent's Proposed Budget 175 February 8, /5/2016

181 CAPITAL IMPROVEMENT PLAN (CIP) for FISCAL YEARS TABLE of CONTENTS Section Section Name Page A Introduction 3 5 CIP Overview 6 CIP Budget Development Calendar B Budget Summary 7 9 CIP Summary C School Details and Project Descriptions Tappahannock Elementary School 14 Essex Intermediate School 16 Essex High School 18 Other Facilities D Project Descriptions (Technology Projects) 19 Technology E Project Descriptions (Transportation Projects) 21 Transportation Superintendent's Proposed Budget 176 February 8, 2016

182 Section A INTRODUCTION Superintendent's Proposed Budget 177 February 8, 2016

183 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year This page intentionally left blank Superintendent's Proposed Budget 178 February 8, 2016

184 ESSEX COUNTY PUBLIC SCHOOLS CAPITAL IMPROVEMENT PLAN: CIP BUDGET OVERVIEW The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of Essex County (County), which essentially makes it a proposed planning document. The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors, is an indication of the capital projects that the School Division intends to pursue; the expected timing and approximate cost for each project and program area; and the anticipated levels of capital improvement financing. Once the capital projects are underway, the County and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department then forwards reimbursement requests to the County for approved CIP-related costs. The calendar for the budget cycle is shown on the following page. Superintendent's Proposed Budget 179 February 8, 2016

185 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget BUDGET DEVELOPMENT CALENDAR for Fiscal Years Month Fall 2015 Fall 2015 Fall 2015 January 2016 February 2016 March 2016 April/May 2016 Activity Develop Capital Improvement Budget Calendar Discuss Preliminary Projects Submit Draft Projects to County Review with School Board Presentation of Proposed Capital Improvement Plan as part of Superintendent's Proposed Budget School Board Adoption of FY Capital Improvement Plan County Review and Approval of Capital Improvement Plan Budget Superintendent's Proposed Budget 180 February 8, 2016

186 Section B BUDGET SUMMARY Superintendent's Proposed Budget 181 February 8, 2016

187 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year This page intentionally left blank Superintendent's Proposed Budget 182 February 8, 2016

188 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year Priority Code FY2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 TOTAL (FY17-FY21) Tappahannock Elementary School (TES) HVAC Replacement 3 14,000 14,000 14,000 14,000 14,000 70,000 Lighting Retrofit 3 12,000 12,000 12,000 12,000 12,000 60,000 Second Grade Building Renovation ,000, ,000,000 Main Building Renovation ,000,000 9,000,000 Site Reconfiguration 2-1,000, ,000,000 TES Projects Sub-Total $ 26,000 $ 1,026,000 $ 3,026,000 $ 26,000 $ 9,026,000 $ 13,130,000 Essex Intermediate School (EIS) Eliminate Oil Boiler in Gym Area 3 150, ,000 Gym Locker Renovation 3-200, ,000 Building Renovation (future CIP proposal) EIS Projects Sub-Total $ 150,000 $ 200,000 $ - $ - $ - $ 350,000 Essex High School (EHS) Atheltic Facilities 3 500,000 2,500, ,000,000 EHS Projects Sub-Total $ 500,000 $ 2,500,000 $ - $ - $ - $ 3,000,000 Superintendent's Proposed Budget 183 February 8, 2016

189 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year Priority Code FY2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 TOTAL (FY17-FY21) Other Bus Garage Expansion (Amount TBD) 2 450, ,000 SBO/Central Office Roof Replacement , ,000 TES Bus Loop / SBO Pavement Replace $125, ,000 Other Projects Sub-Total $ 450,000 $ - $ 110,000 $ 125,000 $ - $ 685,000 Facility Projects Total $ 1,126,000 $ 3,726,000 $ 3,136,000 $ 151,000 9,026,000 - $ $ 17,165,000 Technology Projects Classroom Technology (TIP) 3 468, ,000 Network Switches 3 150, ,000 VoIP Telecommunications 3 170, ,000 Student Computer Casework 3 55, ,000 Server Refresh 3-50, ,000 Storage Area Network (SAN) 3-50, ,000 Wireless Equipment 3-80, ,000 Electronic Locks & Access Control 2 50, ,000 Technology Projects Total $ 893,000 $ 180,000 $ - $ - $ - $ 1,073,000 Transportation Projects Vehicle Replacement 2 & 3 20,000 20,000 20,000 20,000 20, ,000 Transportation Projects Total $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000 GRAND TOTAL: Facilities, Technology, & Transpo $ 2,039,000 $ 3,926,000 $ 3,156,000 $ 171,000 $ 9,046,000 $ 18,338,000 Priority Codes 1 = Required by Ordinance or Code; 2 = Essential to the safety of citizens or employees; 3 = Necessary to maintain service levels; 4 = Desired Superintendent's Proposed Budget 184 February 8, 2016

190 Section C PROJECT DESCRIPTIONS Facility Projects Superintendent's Proposed Budget 185 February 8, 2016

191 Tappahannock Elementary School 205 Elementary School Circle, Tappahannock, VA TYPE of SCHOOL Elementary GRADES SERVED Pre-K through 4 SIZE of SITE Acres AREA of BUILDING 58,000 sq ft COMPLETION DATE (Original Building) 1977 COMPLETION DATE (Improvements) Pre K & K sections,administration Area 2001 STUDENT ENROLLMENT ( ) K and PK 42 EFFECTIVE CAPACITY 690 Superintendent's Proposed Budget 186 February 8, 2016

192 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year TAPPAHANNOCK ELEMENTARY SCHOOL Project Description Year Amount HVAC Replacement Begin a scheduled replacement of HVAC units that date back to FY FY 2021 $ 70,000 Lighting Retrofit T-12 flourescent bulbs are being phased out. This leaves existing T-12 fixtures to be retrofitted with T-8 or LED technology. FY FY 2021 $ 60,000 Second Grade Building Renovation Building in its entirety is aged. Operating systems are outdated to include electrical, plumbing, HVAC, data and life safety. FY 2018/19 $ 3,000,000 Main Building Renovation Building interior is aged. Operating systems are outdated to include electrical, plumbing, HVAC, food preparation, data and life safety. FY 2000/21 $ 9,000,000 Site Reconfiguration Site parking for staff and visitors as well as pick-up needs to be logistically coordinated for safer pedestrian and traffic flow. FY 2017/18 $ 1,000,000 Superintendent's Proposed Budget 187 February 8, 2016

193 Essex Intermediate School 912 Intermediate School Circle, Tappahannock, VA TYPE of SCHOOL Intermediate GRADES SERVED Grades 5-8 SIZE of SITE acres AREA of BUILDING 91,390 sq ft COMPLETION DATE (Original Building) 1951 COMPLETION DATE (Improvements) STUDENT ENROLLMENT ( ) 444 EFFECTIVE CAPACITY Gym / 1989 Art & Band / 2001 Media & 8th Grd 2008 Classroom / Kitchen Additions & Renovations Superintendent's Proposed Budget 188 February 8, 2016

194 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year ESSEX INTERMEDIATE SCHOOL Project Description Year Amount Eliminate Oil Boiler Boiler is circa 1960's. It is used to heat the gymnasium and both locker room areas.the operational portion is antiquated. FY 2016/17 $ 150,000 Gym Locker Renovation Locker rooms are circa 1960's. The tile and fixtures have deteriorated over time.these areas lacked attention during the last renovation. FY 2017/18 $ 200,000 Building Renovation (future) This continuing process would aid in keeping our facilities functionally better prepared for our students and staff. TBD TBD Superintendent's Proposed Budget 189 February 8, 2016

195 Essex High School 833 High School Circle, Tappahannock, VA TYPE of SCHOOL High GRADES SERVED Grades 9-12 SIZE of SITE 51.8 acres AREA of BUILDING 116,700 sq ft COMPLETION DATE (Original Building) 1970 COMPLETION DATE (Improvements) 2014 New Classrooms & Total Renovation STUDENT ENROLLMENT ( ) 476 EFFECTIVE CAPACITY 620 Superintendent's Proposed Budget 190 February 8, 2016

196 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year ESSEX HIGH SCHOOL Project Description Year Amount Athletic Facilties After a discusion with the School Board, the proposed budget was increased to $3 million. Below is the prior listed of items to be completed. FY 2016/17 & FY 2017/18 $ 3,000,000 Prior Listing Tennis Courts New construction of courts to replace the older ones that were demolished during construction. FY 2020/21 $ 343,000 Practice Field Grade and Seed Proper preparation of this area to allow football & soccer practices to take place relieving wear to the primary field. FY 2016/17 $ 70,500 Football Field Lighting Home and Visitor Grandstands and Press Box Existing lighting is marginal by VHSL standards. Keeping the existing lighting functional at its present level will require replacement wiring. Existing grandstand and press box remains marginally acceptable by construction standards. FY 2017/18 $ 360,000 FY 2016/17 $ 374,000 Field Houses/CTE Athletic Area Concessions Building Declining conditions due to age and abuse have led to the need for structural and internal systems to be addressed. Also, some funds to address signage issues have been added. Concessions area limited in space and electrical system support. The adjoining restrooms are not ADA compliant. FY 2017/18 $ 65,000 FY 2018/19 $ 387,000 Superintendent's Proposed Budget 191 February 8, 2016

197 Resurfacing Track Area The track surface is cinder based which does not meet the requirements for hosting track & field events. FY 2019/20 $ 533,000 Superintendent's Proposed Budget 192 February 8, 2016

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199 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year OTHER FACILITIES Project Description Year Amount Bus Expansion The existing working conditions due to a lack of appropriate equipment and size constraints makes this area hazardous at best. Thius project would add on to building to allow for lift(s). Amount TBD FY 2016/17 $ 450,000 SBO/Central Office Roof ReplacemenDue to its age and condition, roof surface has begun to fail. Requiring numerous repairs to maintain effectiveness. FY 2018/19 $ 110,000 TES Bus Loop / SBO Pavement Asphalted area has become alligated with sections breaking apart, making continuous repairs futile. FY 2019/20 $ 125,000 Superintendent's Proposed Budget 194 February 8, 2016

200 Section D PROJECT DESCRIPTIONS Technology Projects Superintendent's Proposed Budget 195 February 8, 2016

201 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year TECHNOLOGY Project Description Year Amount Classroom Technology Technology Integration Packages (TIP) Complete Technology Package for the Classroom including: Projector, Mounting, Projection Screen, Aurora Multimedia System, Ceiling Speakers, Teacher Laptop, Teacher Tablet, Teacher Multimedia Cart. FY 2016/17 $ 468,000 Network Switches Network switch replacement throughout the division. These switches distribute the core data services required for all technology. FY 2016/17 $ 150,000 VoIP Telecommunications Student Computer Casework Replace all phone systems and move from the old POTS service to a highly integrated and feature rich service to improve communication inside and outside of the district. Casework designed for computer use, this will allow the division to remove 6' and 8' fold out tables where they are in use currently. FY 2016/17 $ 170,000 FY 2016/17 $ 55,000 Server Refresh Replacement server hardware required to run the technology services in the division. FY 2017/18 $ 50,000 Storage Area Network (SAN) Replacement storage used for mission critical data required by all technology services used in the division. FY 2017/18 $ 50,000 Wireless Equipment Wireless equipment refresh designed to allow for updated wireless communications. FY 2017/18 $ 80,000 Electronic Locks & Access Control Electronic card locks that allow programable access FY 2016/17 $ 50,000 Superintendent's Proposed Budget 196 February 8, 2016

202 Section E PROJECT DESCRIPTIONS Transportation Projects Superintendent's Proposed Budget 197 February 8, 2016

203 Project Description Year Amount Bus Replacements 2 new bus leases per year are being budgeted in Operating Budget to allow for a 15 year replacement schedule. If this is not funded in Operating Budget, this would be a Capital Budget item. FY 2016/17 - FY 2020/21 Vehicle Replacements Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year TRANSPORTATION Replacement of vehicles at SBO for staff and teachers to use to go to meetings. FY 2016/17 - FY 2020/21 $ 100,000 Superintendent's Proposed Budget 198 February 8, 2016

204 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year through Fiscal Year Last Page This page intentionally left blank Superintendent's Proposed Budget 199 February 8, 2016

205 This page intentionally left blank. Superintendent's Proposed Budget 200 February 8, 2016

206 INFORMATIONAL SECTION Superintendent's Proposed Budget 201 February 8, 2016

207 Essex County Public Schools ENROLLMENT SUMMARY ENROLLMENT 1,800 1,600 1,400 1,200 1, ,651 1,621 1,599 1,609 1,602 1,576 1,547 1,500 1,485 1,445 1,383 1,352 1,297 1,264 1, ACTUAL ENROLLMENT PROJECTED - 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 High Middle Elementary ACTUAL as of September 30th PROJECTED as of Sep 30th Superintendent's Proposed Budget 202 February 8, 2016

208 Essex County Public Schools Enrollment History and Projection Elementary Total 2006/ / / / / / / / / / / / / / /21 ACTUAL PROJECTION K Intermediate Total High Total Grand Total 1,651 1,621 1,599 1,609 1,602 1,576 1,547 1,500 1,485 1,445 1,383 1,352 1,297 1,264 1,230 Annual Change % Change 4.4% -1.8% -1.4% 0.6% -0.4% -1.6% -1.8% -3.0% -1.0% -2.7% -4.3% -2.2% -4.1% -2.5% -2.7% DRAFT 11/6/2015 Superintendent's Proposed Budget 203 February 8, 2016

209 Comparison of Essex County Public Schools and State Requirements: Ratio of Staff to Student Enrollment Below is a comparison of Essex County Public Schools staffing standards with those required by state regulations: GRADE LEVEL: ELEMENTARY SCHOOL (K-4) Position State Requirement (student enrollment) ECPS Staffing (budgeted) Principal One half-time to 299 One full-time at 300 Assistant Principal One half-time at 600 One full-time at 900 Media One part-time to 299 One full-time at 300 Full-time principal Full-time assistant principal Full-time librarian Guidance Counselor Clerical Classroom Teachers One hour per day per 100 students One full-time position at 500 students and one hour per day additional time per 100 students or major fraction thereof. Part-time to 299 students One full-time at 300 students SOQ Standards Kindergarten 24:1 without assistant; no class larger than 29 Grade 1 24:1 no class larger than 30 Grade 2 24:1 no class larger than 30 Grade 3 24:1 no class larger than 30 Grade 4 25:1 no class larger than 35 Grade 5 25:1 no class larger than 35 State K-3 Primary Class Size Reduction Program Between 30 and 45% Free Lunch (Ratio 19, Max Class 24) Between 16 and 30% Free Lunch (Ratio 20, Max Class 25) The revised SOQ calls for resource teachers (PE, art, music, etc.) of a ratio of five (5) per Full-time counselor Two (2) clerical positions Classroom 22:1 student/ teacher ratio (Target ratio of 20:1 for Grades K-3 and 25:1 for Grade 4. Class cap of 21 in Grades K-3; 25 for Grade 4 - across all classes). Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, gifted, guidance counselors, resource teachers (health and physical education, art, and music teachers), media specialists, instructional technology, ESL, and all other positions funded by special funds, i.e. grants. Superintendent's Proposed Budget 204 February 8, 2016

210 Comparison of Essex County Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: INTERMEDIATE SCHOOL (5-8) Position State Requirement (student enrollment) ECPS Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal Assistant Principal One full-time for each 600 students Full-time assistant principal Media Guidance Counselor One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 80 students One full-time at 400 plus an additional period per 80 students or each major fraction thereof. Full-time librarian One Full-time counselor Clerical One full-time and one additional full-time for each 600 students beyond 200 Two (2) clerical positions Classroom Teachers One full-time for the library at 750 students SOQ Standards Grade 5 see elementary above Middle School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. ECPS Standards Middle School 20:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, guidance counselors, Art, Music, PE/H, Foreign Language, and CTE, media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. Superintendent's Proposed Budget 205 February 8, 2016

211 Comparison of Essex County Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: HIGH SCHOOL (9-12) Position State Requirement (student enrollment) ECPS Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal Assistant Principal One full-time for each 600 students Full-time assistant principal Librarian Guidance Counselor One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 70 students One full-time counselor at 350 students plus One additional period for each 70 students or major fraction thereof. Full-time librarian Two full-time counselors Clerical One full-time and an additional full-time for each 600 students beyond 200. Three (3) clerical positions Classroom Teachers One full-time for the library at 750 students SOQ Standards High School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. ECPS Standards High School 17:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, guidance counselors, At-Risk/Alt. Ed., media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. Superintendent's Proposed Budget 206 February 8, 2016

212 Basic Instructional Standards for Basic Aid Funding in the Biennium Standards of Quality Class Sizes/Ratios Standards of Quality School-level Staffing School-wide Division-wide Division-wide Maximum Pupil-Teacher Pupil-Teacher English Pupil- Guidance Assistant Grade Class Sizes Ratio Ratio Teacher Ratio Counselor Librarian Principal Principal K 24; 29 w/ aide Elementary School Positions: to 1.20 per 100 students (500 to 1) less than 300 students=.50; 300 or greater students=1.0 less than 600 students=0.0; 600 to 899 students=.50; 900 or greater students=1.0 less than 300 students=.50; 300 or greater students= to 1.20 per 80 students (400 to 1) Middle School Positions: less than 300 students=.50; 300 to 999 students=1.0; 1,000 or greater students= to 1 24 to 1 9 High School Positions: less than 600 students=0.0; 600 to 1199 students=1.0; 1200 to 1799 students=2.0; 1800 to 2399 students=3.0; greater than 2400 students = Ungraded.20 per 70 students (350 to 1) less than 300 students=.50; 300 to 999 students=1.0; 1,000 or greater students=2.0 less than 600 students=0.0; 600 or greater students = 1.0 per 600 students up to maximum of Other funded division-wide SOQ standards adopted by the General Assembly: Five elementary resource teachers in art, music, and physical education per 1,000 students in grades kindergarten through five. One technology support position and one instructional technology position per 1,000 students in grades kindergarten through full-time equivalent instructional positions per 1,000 students identified as having limited English proficiency (ESL account). Superintendent's Proposed Budget 207 February 8, 2016

213 14-15 Teachers' Salaries BACHELOR'S $65,000 $60,000 $55,000 Salary $50,000 $45,000 $40,000 $35,000 0 years 5 years 10 years 15 years 20 years 25 years 30 years Essex $38,805 $39,846 $41,471 $43,740 $46,132 $49,306 $52,698 Caroline $38,166 $41,973 $46,254 $49,210 $53,032 $59,520 $62,219 King & Queen $38,267 $40,680 $43,367 $47,416 $55,503 $58,279 $58,279 Middlesex $37,655 $38,937 $40,543 $42,455 $45,624 $49,234 $52,301 Northumberland $37,000 $39,274 $41,791 $44,469 $47,318 $50,351 $55,583 Richmond Co. $38,610 $39,315 $41,940 $44,870 $48,405 $55,120 $59,560 Westmoreland $36,566 $39,485 $42,266 $45,048 $47,829 $51,054 $54,391 Superintendent's Proposed Budget 208 February 8, 2016

214 14-15 Teachers' Salaries MASTER'S $65,000 $60,000 $55,000 Salary $50,000 $45,000 $40,000 $35,000 0 years 5 years 10 years 15 years 20 years 25 years 30 years Essex $40,805 $41,846 $43,471 $45,740 $48,132 $51,306 $54,698 Caroline $39,916 $43,723 $48,004 $50,960 $54,782 $61,270 $63,969 King & Queen $40,367 $42,780 $45,467 $49,516 $57,603 $60,379 $60,379 Middlesex $39,655 $40,937 $42,543 $44,455 $47,624 $51,234 $54,301 Northumberland $39,000 $41,274 $43,791 $46,469 $49,318 $52,351 $57,583 Richmond Co. $40,710 $41,415 $44,040 $46,970 $50,505 $57,220 $61,660 Westmoreland $39,716 $42,635 $45,416 $48,198 $50,979 $54,204 $57,541 Superintendent's Proposed Budget 209 February 8, 2016

215 Essex County Public Schools Comprehensive Plan Dr. Scott A. Burckbuchler, Superintendent Originally Approved March 10, 2014 Updates Approved December 14,2015 Superintendent's Proposed Budget 210 February 8, 2016

216 COMPREHENSIVE PLAN TABLE OF CONTENTS Page Overview School Board 2 Steering Committee 2 Academic Review Team 2 Superintendent s Message 3 Division Profile 4 Enrollment Summary 5-6 Standards of Quality Requirements 7 Regional Services 8 Comprehensive Plan Goals and Objectives Goal #1: We will partner with the community Goal #2: We will teach our students to be productive in the 21 st century Goal #3: We will ensure the progress of our students Goal #4: We will help our students graduate Appendix: ECPS State Report Card 30 Superintendent's Proposed Budget 211 February 8,

217 COMPREHENSIVE PLAN ESSEX COUNTY PUBLIC SCHOOLS SCHOOL BOARD Mrs. Elizabeth Martin, Chair Mrs. Denise Hammond, Vice Chair Mrs. Keren R. Ellis Mr. Larry Lenz Mr. Raymond Whitaker STEERING COMMITTEE MEMBERS Dr. Scott A. Burckbuchler, Superintendent Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs Dr. Anthony Walker, Executive Director for Student Services Nan Alga, Director of Human Resources Jon Barnes, Director of Technology COMPREHENSIVE PLAN REVIEW COMMITTEE MEMBERS Dr. Scott A. Burckbuchler, Superintendent Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs Tara Roane, Director of Special Education and Student Services Nan Alga, Director of Human Resources Jon Barnes, Director of Technology Angela Gross, TES Principal Heather Gentry, EIS Principal Andy Hipple, EHS Principal Ruth Tobey, Curriculum Coach Maureen Dunn, Literacy Coach Brian Risley, Mathematics Coach Jessica Emery, TES Teacher Elizabeth Longest, EIS Teacher Jeff Smith, EHS Teacher Leanne Davis, TES Parent Andea Beazley, EIS Parent Corey Beazley, EIS Parent Kimberly Rector, EHS Parent Superintendent's Proposed Budget 212 February 8,

218 COMPREHENSIVE PLAN SUPERINTENDENT S MESSAGE It is my distinct pleasure to serve as Division Superintendent for Essex County Public Schools where we are Building a Pathway to Excellence, and serving the individual needs of our students. Our Vision is bold but achievable: In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. Please join me in helping us realize progress toward our Vision by: o Partnering with the community; o Teaching our students to be productive in the 21 st century; o Ensuring the progress of our students; and o Helping our students graduate. Above all else, our efforts should focus on our students and the community. If we align our activities to this, we will succeed. I value the foundation which has been built in the system; and with our collective dedication, we will continue to make progress. I value passion for our students welfare, hard work, family, loyalty and integrity and promise to be supportive of actions which align to these notions. I promise to exhibit these same characteristics while executing my part in moving our system forward. In these efforts, we will partner with the School Board, County and Town officials, faculty, staff, parents, and our many stakeholders. The following Comprehensive Plan represents the essential actions we must make to continue to move the Division forward. This plan does not represent all school and department actions but, rather, some of the most important actions which have an impact on all our students. This is an evolving plan as we will critically evaluate and take the necessary actions to ensure that we make progress for the benefit of our students and the community. Thank you for all you do for our students, parents, and the community. It is because of your commitment and hard work that I am confident that the best days of Essex County Public Schools are ahead of us. Sincerely, Scott A. Burckbuchler Superintendent Superintendent's Proposed Budget 213 February 8,

219 COMPREHENSIVE PLAN DIVISION PROFILE Essex County Public Schools (ECPS) is comprised of one elementary school, one intermediate school, and one high school. For the School Year, the K-12 enrollment for the Essex County Public Schools continued to decrease. From the September 30, 2012 K- 12 enrollment level of 1,547 students, the School Division experienced a decrease of 47 students, resulting in a September 30, 2012 K-12 total of 1,500 (enrollment report follows). This decrease of 47 students equates to a decline rate of 3 percent. Almost 70% of our students are eligible for free and reduced meals under the Federal Lunch Program. In , Essex County Public Schools had a staff of approximately 250 full-time employees. A Community Profile centrally situated just outside the Washington to Norfolk urban crescent. Located on Virginia's Middle Peninsula, Essex County is The historic cities of Fredericksburg (40 miles north) and Williamsburg (56 miles southeast) are within an hour's drive. Bounded on the northeast by the Rappahannock River, Essex County has water access to the Chesapeake Bay and its tributaries including major port facilities at Hampton Roads. The county's principal town, Tappahannock, dates back to a 17th century port settlement. Originally part of Old Rappahannock County, Essex County was formed in 1692 and named for either the English County or the Earl of Essex. Please see the Virginia State Report Card located in the Appendix. Superintendent's Proposed Budget 214 February 8,