INTRODUCTORY SECTION

Transcription

1 - School Board Adopted INTRODUCTORY Fiscal Year 2018 SECTION Adopted - May 1, 2017 Published - June 29, 2017 SCPS FY 2018 School Board Adopted 1 Fredericksburg, Virginia

2 Table of Contents Organizational Supplemental Acknowledgments... 4 Transmittal Letter... 5 School Board... 7 Superintendent s Cabinet Team... 8 Awards... 9 FY 2018 School Board Adopted Layout Strategic Management Components Management Structure Organizational Chart Process and Timeline Calendar Policies and Practices Overview Revenue Highlights All Funds Major Changes in Expenditures for All Funds Expenditure Highlights for All Funds FY 2018 Expenditure Summary Reports by Generic Objects for All Funds Expenditure Highlights by Generic Objects Retiree Health Insurance FY 2018 Expenditure Summary Report by Object for All Funds Allocation of Positions Fund Statement Summary All Funds Combined Fund Statements Fund 1 Commonwealth Governor s School (CGS) Fund 2 Rappahannock Regional Juvenile Detention Center (RRJDC) Fund 3 Food Service (FS) Fund 4 Regional Adult Education Fund 7 Fleet Service Fund 5 Operating Fund Debt Service Costs Student Support Services Student Enrollment Trends and Forecast Student Demographics Three Year Forecast Rates for Substitutes/Hourly Employees Stipends Athletic Fee Local Tax Base and Trend Information SCPS FY 2018 School Board Adopted 2

3 ORGANIZATIONAL SECTION SCPS FY 2018 School Board Adopted 3

4 Organizational Acknowledgements The Finance Department would like to thank Spotsylvania County Public Schools (SCPS) staff members for their assistance throughout the year in developing, formulating and executing the annual operating and capital budgets. The success of our budget processes are a culmination of various budgeting, tracking, analysis and reporting requirements that are made more effective by the collaboration that exist between schools and departments. It is through these joint efforts that SCPS is able to maximize our resources and provide opportunities that ultimately impact our schools, classrooms and operations, affecting each one of our students. Team LaShahn Gaines, CPA, CPM, MS, VSBO Chief Officer Marcia Stevens, MBA, CPA Director of and Payroll Philip Trayer, MS Director of Finance Bridgette Smith-Hurd, MBA, VSBO Senior Analyst Leah Underwood Program Analyst Doreen Flint Accounting Technician Melissa Webster Administrative Assistant SCPS FY 2018 School Board Adopted 4

5 EXECUTIVE SUMMARY Organizational February 28, 2017 Mr. David Ross, Chair Spotsylvania County Board of Supervisors P.O. Box 99 Spotsylvania, Virginia Dear Mr. Ross: The FY 2018 School Board s Adopted reflects a needs-based budget that preserves current investments for all students, protects employees, and partially restores budgetary items previously eliminated during the most recent recession. The major budget highlights of the FY 2018 School Board include: Managing mandatory cost increases in the VRS rate (11%), and medical and vision health insurance (5.3% employer and 5% employee); Modernization of health plan offerings. Employee s choice of medical only, dental only, or both; Dental coverage premium split 75%/25% between employer and employee, respectively; Key Care 200 employee premiums have been adjusted to bring plan in balance with the same employer contribution for all plans; Maintaining competitiveness in attracting and retaining highly skilled, dedicated and essential employees, by increasing compensation through 2% Cost of Living Adjustment (COLA); Increase Substitute rates by $5 per day; Reinstatement of hourly cafeteria aides at the elementary level, as a Pilot Program (funded from Food Service Funds); Pilot Academic and Athletic Activity Bus Program for Post Oak Middle School and Spotsylvania High School communities; Restore Academic and Athletic Stipends by 5%; REACH SPED program facility renovation at Massaponax High School (funded by CIP funds); Lower Athletic Fee from $75 to $50; Increases in debt service in accordance with the projects in the CIP; 5% Increase for parts markup for the Joint Fleet Service Program; Across the board non-compensation reductions; Due to budget revenue shortfall, reduced positions to balance the budget; and Due to the budget revenue shortfall, use of Health Insurance reserve funds to balance the budget. The first investment category includes mandatory and compliance increases. The significant increase of 11.3% in the Virginia Retirement System s professional rate for the division s teachers along with the increase in health insurance costs are major budget drivers for the coming year. The School Board realized savings of $850,000 by renegotiating prescription drug costs and increasing the stop-loss self-funded health insurance deductible for a projected savings of $450,000. In relation to the increasing health insurance costs, the School Board also decided to share the dental premium with the employee at a rate of 25% employee and 75% employer for an estimated savings of $400,000. The employee medical premium will increase by 5% as well. The Affordable Care Act (ACA) requires the division to provide affordable health care or be assessed a penalty. Level funding works well when the baseline remains the same. However, mandatory increases of $2.1 million for VRS and $1.4 million in health insurance costs, for compliance reasons, resulted in expenses significantly outpacing revenues. SCPS FY 2018 School Board Adopted 5

6 EXECUTIVE SUMMARY Organizational The second investment category includes items that help ensure the division remains competitive and includes a 2% COLA for contracted employees, and increasing the daily substitute rate by $5. These increases are in alignment with the State s direction of funding additional monies in the FY 2018 State budget. In addition, the proposed 2% cost of living adjustment for employees is consistent with the Department of Labor s Consumer Price Index and Spotsylvania, as the twelfth largest school division in the Commonwealth, competes with Stafford, Prince William, and Hanover Counties among others for highly qualified teachers. Maintaining highly skilled, dedicated, and essential teachers and staff is critical to the division s mission of preparing all students for their future and ensures that Spotsylvania remains competitive with surrounding districts. Teachers can and do make a difference in children s lives on a daily basis through human interaction and we believe our staff is the most important asset we can offer to the children of this community. Our goal is to retain our staff and be competitive in our recruiting of new staff members. We believe our retention rates are favorable because the division has found a way to provide annual compensation increases each of the past three years. Investing in the school division is ultimately an investment in the well-being of the county because more than 70% of the division s employees are Spotsylvania County residents who shop and pay taxes in the county. The third investment category includes operational increases to the budget that will provide a higher level of services for students, such as reinstating cafeteria aides at the elementary schools to allow more time for teachers and school staff to focus on instructional tasks; reinstating a pilot remedial, academic, athletic, and activity bus program to serve Post Oak Middle and Spotsylvania High Schools; restoring academic and athletic stipends that have been reduced over the years; relocating the REACH program to Massaponax High School, where there are opportunities for future expansion; and reducing the athletic fee from $75 per sport to $50 per sport, all of which will benefit students and families in Spotsylvania County. The cost of the Courtland High School renovation is driving our debt service upwards by $286,314. Without this project, debt service would be reduced by approximately $400,000. The renovations to Courtland High School are long overdue when considering the age and the condition of the facility. In an effort to address the mandatory costs and school needs listed above, the school division closed the budget gap by reallocating compensation budgets, eliminating 12 positions and utilizing $1 million of health reserve funds. The School Board has made every effort to maximize the impact of our budgetary resources while maintaining the instructional infrastructure needed to serve the children of Spotsylvania County. We look forward to working collaboratively with the Board of Supervisors, the General Assembly and Federal Government Officials, as we continue to ensure that together we meet the increased needs of the County s students, staff, families, and communities. In closing, we thank the Board of Supervisors for their continued funding support and commitment to education. We are confident that the Board of Supervisors investment in providing a quality education for all students within Spotsylvania County Public Schools, will yield significant returns as high quality schools drive economic development and community growth, while having a positive impact on bond ratings. Sincerely, Erin Grampp Chairperson Spotsylvania County School Board SCPS FY 2018 School Board Adopted 6

7 EXECUTIVE SUMMARY Organizational School Board Spotsylvania County Public Schools (SCPS) is governed by seven elected School Board members. Members are elected on staggered four-year terms and one member represents each of the county s seven districts. Board members elect a Chair and Vice Chair at the organizational meeting at the beginning of every calendar year. The School Board is charged by Virginia Law and the regulations of the Virginia Board of Education to establish policies, guidelines, and rules that will ensure the proper administration of the school division. In addition, all board members subscribe to and sign a Code of Ethics. Erin K. Grammp, Chair Berkeley District Amanda M. Blalock, Vice Chair Lee Hill District Baron Braswell Battlefield District William M. Blaine, Jr. Salem District Dr. James A. Meyer Courtland District Dawn A. Shelley Chancellor District Kirk Twigg Livingston District SCPS FY 2018 School Board Adopted 7

8 EXECUTIVE SUMMARY Organizational Superintendent s Cabinet Team Dr. S. Scott Baker Superintendent Mrs. Carol Flenard Assistant Superintendent of Instruction Mrs. LaShahn Gaines Chief Officer Mrs. Michelle Colbert Executive Director of Human Resources Mr. Keith Wolfe Executive Director of Secondary Education & Leadership Mr. Don Upperco Executive Director of Operations Ms. Tedra Richardson Executive Director of Student Support Services Dr. Dennis Martin Director of Administrative Services Mrs. René Daniels, Director of Communications & Community Engagement SCPS FY 2018 School Board Adopted 8

9 EXECUTIVE SUMMARY Organizational Government Finance Officers Association Award Awards The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished Presentation Award to Spotsylvania County Public Schools for its annual budget for the fiscal year beginning July, 1, In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. SCPS FY 2018 School Board Adopted 9

10 EXECUTIVE SUMMARY Organizational Association of School Business Officials International The Association of School Business Officials (ASBO) International presented a Meritorious Award to Spotsylvania County Public Schools for its annual budget for the fiscal year beginning July, 1, In order to receive this award, a school division must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to ASBO to determine its eligibility for another award. SCPS FY 2018 School Board Adopted 10

11 EXECUTIVE SUMMARY Organizational FY 2018 School Board Adopted Layout The format of the budget book continues to present the school division s budget information in an organized and comprehensive document. This facilitates the reader s knowledge of the school division s budget development, management, and processes along with prior year budget information. The document s format conforms to the standards set forth by the Association of School Business Officials Meritorious Award Program and the Government Finance Officers Association s Distinguished Presentation Award Program. This document is called the Executive Summary and it contains the three major sections listed and defined below. The Organizational Information Section includes the school division s organizational and management structure, organization chart, strategic plan (vision, mission, core values, goal and strategies), budget development process, and significant policy/practice changes. The Information Section includes summary and detailed budget data for all school division funds. This section is subdivided into the Commonwealth Governor s School Fund, the Rappahannock Regional Detention Center Fund, the Food Service Fund, the Regional Adult Education Funds, the Operating Fund (which includes Debt Service), the Capital Project Fund, and the Fleet Service-Internal Service Fund. Included in the Debt Service data is summary and individual bond amortization schedules for all current indebtedness. The Capital Project Fund section includes a summary of the Capital Improvement Plan (CIP), which is the school division s five-year long-range plan for capital projects. The Supplemental Information Section includes the following information of interest to school division employees and the community-at-large: such as cost per pupil, student enrollment trends and forecast and student demographics. SCPS FY 2018 School Board Adopted 11

12 EXECUTIVE SUMMARY Organizational Strategic Management Components In June 2013, the School Board adopted the revised strategic plan for FY 2014 through FY The key components are as follows: MISSION Together, we prepare our students for their future. VISION Spotsylvania County Public Schools is a leading school division that inspires and empowers all students to become creative thinkers, problem solvers, and effective communicators by: Ensuring an engaging and supportive learning environment. Providing a broad spectrum of innovative opportunities. Building lasting partnerships with the community to educate our students. CORE VALUE STATEMENTS STUDENT CENTERED We provide all students with the essential learning experiences that enable them to optimize their success with postsecondary experiences. LEADERSHIP We commit to building visionary leaders who embrace change and new possibilities. ACCOUNTABILITY We provide quality services to students, use resources efficiently, and engage the community as viable partners. CULTURAL PROFICIENCY We exhibit attitudes, skills, behaviors, and organizational practices that support the interests of a diverse population. EXCELLENCE We pursue the highest standards of organizational performance and academic achievement through innovative, research based practices. EFFECTIVE COMMUNICATION We support and utilize a variety of communication methods to connect parents, staff, and the entire community. TEAMWORK We depend upon and are accountable to one another to achieve our common purpose. CITIZENSHIP We believe in honor, integrity, and our responsibility to serve the community. SCPS FY 2018 School Board Adopted 12

13 EXECUTIVE SUMMARY Organizational STRATEGIC GOALS The strategic plan is comprised of three broad overarching goals to be achieved by the end of FY2019 (June 30, 2019): GOAL 1.0 TEACHING & LEARNING Prepare all students to be college and career ready. GOAL 2.0 COMMUNITY ENGAGEMENT & PARTNERSHIPS Family, students, staff and the entire community actively engage to seek resources and develop opportunities that meet future educational challenges and workforce needs. GOAL 3.0 ORGANIZATIONAL CLIMATES & SCHOOL SAFETY The learning and working environment is safe, caring, healthy, and values diversity. STRATEGIC GOALS & OBJECTIVES GOAL 1.0 TEACHING & LEARNING Prepare all students to be college and career ready. Rationale Statement: The economic vitality, democratic health and future of our communities, state, and nation depend upon the capacity of today s students to become tomorrow s extraordinary leaders, high performance workforce, and contributing citizens. SCPS focus is on optimizing the individualized potential of ALL students. High performing organizations, likewise, values diversity and support a framework for inclusivity of all individuals. As a whole, these practices give way to a favorable culture (i.e., the way people feel about the culture). OBJECTIVES: 1.1 Students will demonstrate the skills and standards necessary to be college and career ready. 1.2 Provide support services that optimize the physical and mental well-being of all students, staff and families. 1.3 Provide human resources services that support a diverse and talented work force that is aligned to ensure maximum performance in all areas. 1.4 Execute exemplary financial practices that maximize the organization s return on investment in all areas. 1.5 Enhance the food services program by providing exceptional nutrition and healthy meal alternatives in an enjoyable atmosphere with satisfaction by all consumers. 1.6 Provide school based health care services that optimize the physical well-being of students. 1.7 Enhance maintenance of the division s investment in buildings and grounds to ensure alignment with future educational needs. SCPS FY 2018 School Board Adopted 13

14 EXECUTIVE SUMMARY Organizational STRATEGIC GOALS & OBJECTIVES (CONTINUED) GOAL 2.0 COMMUNITY ENGAGEMENT & PARTNERSHIPS Family, students, staff, and the entire community actively engage to seek resources and to develop opportunities that meet future educational challenges and workforce needs. Rationale Statement: The academic and postsecondary success of our students requires the collective effort of the entire Spotsylvania County community. It is imperative that we not only work harmoniously together to support students, but that we also share the accountability for their success. OBJECTIVES: 2.1 Implement a comprehensive communications plan and strategy. 2.2 Strengthen productive partnerships for education and workforce needs. 2.3 Enhance outreach and communication tools for student families. 2.4 Increase visibility of school programs and needs with all stakeholders. GOAL 3.0 ORGANIZATIONAL CLIMATE & SCHOOL SAFETY This learning and working environment is safe, caring, healthy, and values diversity. Rationale Statement: A safe and caring educational environment is a prerequisite to establishing and maintaining a conducive environment for learning and working. Supporting and advancing healthy lifestyles is also critical to the students and the staff s well-being and success. OBJECTIVES: 3.1 Maximize safety and security in the educational environment for all. 3.2 Foster/build a positive climate that is conducive for learning. 3.3 Exemplify physical and mental wellness for students and staff. 3.4 Optimize the safety and efficiency of transportation and fleet services. SCPS FY 2018 School Board Adopted 14

15 EXECUTIVE SUMMARY Organizational Management Structure The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers. The Superintendent reports to the School Board and works closely with the senior executive leadership team to oversee the day-to-day operations of the division. The Assistant Superintendent of Instruction administers the overall instructional operations, division-wide professional development and technology. The Chief Officer administers the budget, procurement, accounts payable, payroll, and the accounting functions. The Director of Administrative Services administers the division-wide strategic plan, as well as assists Human Resources with various administrative functions. The Executive Director of Operations administers school food service, pupil transportation, fleet services, health services, maintenance, and capital improvement projects (CIP). The Executive Director of Human Resources administers recruiting and personnel management. The Executive Director of Secondary Education and Leadership provides oversight to the secondary schools and the school safety department. The Executive Director of Student Support Services provides oversight for special education, counseling, social services, and gifted programs. The Director of Elementary Education directly administers the instructional operations of the elementary schools. The Director of Communications and Community Engagement provides support for media relations, community relations, and business partnerships, as well as promotes the Division through social media, traditional media, community ties, and oversees the division s Print Shop. Organizational Chart SCPS FY 2018 School Board Adopted 15

16 EXECUTIVE SUMMARY Organizational Process and Timeline The Code of Virginia requires that school divisions prepare annual budgets. Spotsylvania County Public Schools FY 2018 budget planning process began in November The FY 2018 School Board Adopted was developed based on revenues and expenditures included in the Governor s Proposed for fiscal year Moreover, the FY 2018 School Board Adopted was compiled with input and feedback from a variety of stakeholders and key source documents, including, but not limited to: Building Principals; Teacher Advisory; Parent Advisory; Strategic Planning Team; Audit and Finance Committee; Compensation Focus Group; STAND (Student Advisory Team); TEAM Outreach Network Committee; Spotsylvania Education Association (SEA) officers and members; Citizen input at public hearings; Public comments in regular School Board meetings; The school division s Strategic Plan; and The Capital Improvement Plan. While engaging various stakeholders, the primary focus was discussing what resources are needed to ensure students are prepared to compete successfully locally, nationally, and globally. Our mission statement is, Together, we prepare our students for their future. SCPS FY 2018 School Board Adopted 16

17 EXECUTIVE SUMMARY Organizational Timeline Spotsylvania County Public Schools (SCPS) fiscal year is July 1 to June 30, which corresponds to the fiscal year of both the County of Spotsylvania and the Commonwealth of Virginia. SCPS is a fiscally dependent entity. Therefore, the school division s budget cycle is driven by statutory deadlines from the Commonwealth of Virginia and the County of Spotsylvania. The school division s FY 2018 budget timeline is below. Activity Timeframe Planning The budget planning process starts when the School Board adopts the budget calendar. The calendar includes the dates, times, and location of activities related to the budget development process. November 2016 Formulation The preparation of the budget is the process of projecting student enrollment; estimating expenditure needs to support schools, programs, and services; and projecting revenues as well as estimating capital project improvement needs and its impact on the operating budget. November January 2017 Engagement During the budget development process, budget work sessions are held with the School Board to set goals and these goals are reaffirmed throughout the budget process. December March 2017 Preparation Based on input from various sources, including the Advisory Committee, the Superintendent s Proposed is prepared. December March 2017 Approval Based on recommendations made by the Superintendent, input from the community and information shared at School Board budget work sessions, the School Board s Adopted is prepared and Adopted. February 2017 Adoption Prior to adopting the final budget, the School Board participates in a joint work session with the local governing board. The governing board adopts the tax rate and the County s budget in April and the School Board adopts its budget in May. April May 2017 Principals & Department managers amend budgets based on revised needs. July and on going Evaluation The results of operations for the fiscal year are set forth annually in the County s and school division s combined Comprehensive Annual Report (CAFR). September - December 2017 SCPS FY 2018 School Board Adopted 17

18 EXECUTIVE SUMMARY Organizational Spotsylvania County Public Schools SCHOOL BOARD MEETING CALENDAR November December 2017 All meetings are held in the School Board Meeting Room in the Administrative Services Building unless otherwise noted. Revised/Adopted January 9, 2017 NOVEMBER 2016 Meetings 11/07/2016 Monday 5:30 pm School Board Meeting 11/28/2016 Monday 6:30 pm School Board Meeting JANUARY 2017 Meetings 01/30/2017 Monday 6:30 pm Special School Board Meeting FEBRUARY 2017 Meetings 02/01/2017 Wednesday 6:30 pm Special School Board Meeting 02/07/2017 Tuesday 7:00 pm Special School Board Meeting 02/13/2017 Monday 5:30 pm School Board Meeting Work Session Pre-budget discussions by School Board Presentation of Proposed Capital Improvement Plan Regular Meeting Pre-budget Public Hearing Superintendent Presents Proposed FY 2018 to School Board Work Session Work Session Public Hearing on FY 2018 Regular Meeting School Board Approves FY 2018, CIP 02/14/2017 Tuesday 4:30 pm BOS Meeting County Administrator Presents FY 2018 Recommended to BOS 02/28/2017 Tuesday 6:00 pm BOS Meeting Work Session School Board Presents FY 2018 Adopted to BOS Location: Holbert Building MARCH 2017 Meetings 03/07/2017 Tuesday 6:00 pm BOS Meeting Work Session Joint Work Session with School Board Location: Holbert Building 03/14/2017 Tuesday 6:00 pm BOS Meeting Work Session Tax Rate Advertisement Decision Location: Holbert Building 03/28/2017 Tuesday 6:30 pm BOS Meeting BOS Public Hearing on the FY 2018, CIP, Tax Rate Location: Courtland High School APRIL 2017 Meetings 04/11/2017 Tuesday 4:30 pm BOS Meeting Work Session BOS Adopts FY 2018, CIP, Tax Rate Location: Holbert Building 04/12/2017 Wednesday 6:30 pm Special School Board Meeting MAY 2017 Meetings 05/01/2017 Monday 5:30 pm School Board Meeting Work Session Regular Meeting School Board Adopts the FY 2018 SCPS FY 2018 School Board Adopted 18

19 EXECUTIVE SUMMARY Organizational Accounting Policies and Practices Policies and Practices All funds are accounted for using the modified accrual basis of accounting except for the Joint Fleet Maintenance - Internal Service Fund, which uses full accrual basis of accounting. Revenues are generally recognized for all other funds when they are both measurable and available. SCPS considers all revenues available if they are collectible within 60 days after year end. However, intergovernmental revenues, consisting primarily of Federal, State, and other grants, for the purpose of specific funding, are recognized when earned or at the time of the specific reimbursable expenditure. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for certain compensated absences and principal and interest payments on general long-term debt, both of which are recognized when paid. ary Policies and Practices According to the Code of Virginia, the Commonwealth, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds. Consequently, SCPS maintains a chart of accounts that fulfills the requirements of the Virginia Department of Education and the annual school report as prescribed by the auditor of public accounts. The chart of accounts is composed of the following elements: funds, functions, cost centers, objects, programs, and projects. In order to maintain the integrity of the account structure, SCPS maintains distinct funds to account for financial transactions that remain separate from other transactions. SCPS maintains the following six (6) funds: 1 The Commonwealth Governor s School 2 Juvenile Detention Center 3 School Food Service Program 4 Regional Adult Education Program 5 Regular Education Operating Fund 7 Joint Fleet Maintenance Internal Service Fund The revenue accounts are charted according to the sources below. Revenues for the various funds are included on the fund statement sheets and the operating sheets of this budget document. 200 State Sales Tax 300 State Funds 400 Federal Funds 500 County Funds 700 Other Funds 800 Loans, Bonds, and Interest The expenditure accounts are divided according to function/sub-function as prescribed by the Auditor of Public Accounts. In order to record transactions, expenditures are charted according to cost center, object, program, and project. The functions (categories) of expenditures listed below define the type of activity Instruction 2000 Administration, Attendance, and Health 3000 Pupil Transportation Services 4000 Operation and Maintenance Services 5000 School Food Services 6000 Facilities and Technology 7000 Debt Service and Fund Transfer SCPS FY 2018 School Board Adopted 19

20 EXECUTIVE SUMMARY Organizational Policies and Practices (continued) SCPS code structure is based on the Commonwealth of Virginia s chart of accounts. The details are below. The function code is the category that defines the type of expenditure activity. The cost center code identifies the location of the activity. These codes include all distinct physical locations in the school division, including schools and administrative sites. The object code identifies the actual good or service purchased. Object codes are grouped into two main categories, compensation and non-compensation. The program code identifies the revenue or expenditure as an elementary, secondary, or administrative activity. The project code identifies the source of funds for the activity. Overall, SCPS operates under a quasi-site based management philosophy where schools and departments have full authority to plan and expend their non-compensation budgets, while the compensation budgets are managed and monitored by the central office. Compensation budgets, which are salaries and benefits, include the expenditures listed below: Object Description Code 1000 Compensation - Contracted pay, overtime pay, non-contracted pay, substitute pay, and supplemental pay Benefits - FICA, health/dental insurance, retirement benefits, group life insurance, disability insurance and annual and sick leave payoff Purchased Services - Services, professional development, lease/rental contracts, etc Other Charges - Utilities, memberships, travel, dues and licenses, etc Materials and Supplies - Office supplies, medical and dental supplies, commodities that are consumed, and minor equipment that is not capitalized, etc Payment to Joint Operations Not used by SCPS 8000 Capital Outlay New/replacement equipment and furnishings with unit price of $5,000 or higher Other Uses of Funds This series of codes is used for debt service and accounting control purposes (e.g., holdback accounts). The school division, as a part of the county audit process, assists with the preparation of a Comprehensive Annual Report (CAFR) to report results of all funds under School Board authorization. The school division prepares the Annual School Report for the Virginia Department of Education. Summary listings of individual school and department critical functions and activities as well as a discussion of their budgeted major changes for the coming year are presented for each department in the Section of this budget document. SCPS FY 2018 School Board Adopted 20

21 FINANCIAL SECTION SCPS FY 2018 School Board Adopted 21

22 Overview Spotsylvania County Public Schools is the 12th largest school division in the Commonwealth of Virginia with 31 schools and centers providing instructional programming for students. The division is primarily funded by a combination of state, local and federal funds. State funding from the General Assembly includes: Standards of Quality (SOQ) funding - Basic aid, Sales Tax, Special Ed, VRS, Remedial Summer school Incentive program funding - Commonwealth Governor s School, Technology funds Categorical program funding - Adult Education, School Lunch, Special Education Homebound Lottery Proceeds funding - Textbooks, English Learners, Early Reading Intervention The Virginia Code requires the locality to provide a share of funding to Spotsylvania County Public Schools in order for the school division to maintain an educational program that meets the commonwealth's Standards of Quality (SOQ). Direct Aid provided to school divisions is allocated primarily on a per pupil basis. One key formuladriven State funding component is the Local Composite Index (LCI). The LCI determines a locality s ability to pay education costs fundamental to the commonwealth s Standards of Quality (SOQ). The LCI is calculated using three indicators of a locality s ability-to-pay: (1.) true value of real property, (2.) adjusted gross income and (3.) taxable retail sales. Each locality s index is adjusted to maintain an overall statewide local share of 45 percent and an overall state share of 55 percent. Spotsylvania County Public Schools LCI for fiscal years 2017 & 2018 is 36.17%. From the chart below the division s LCI increased during the past two biennium s. When the LCI increases, state funding declines because there is an expectation of increased funding from the locality. Biennium Locality Share State Share % 66.74% % 64.45% % 63.83% While public education is primarily a state and local responsibility, the schools division does receive financial assistance from the federal government in support of specific federal initiatives and mandates. In summary, the fiscal year 2018 School Board revenue budget is as follows, which includes the use of $1,381,776 in Fund Balance to complete the funding of the FY18 : $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $- $134,648, % SALES TAX & STATE FUNDS $124,075, % CITY-COUNTY FUNDS $27,361, % LOANS, BONDS, ETC (CIP) $15,995,238 $14,648, % 4.6% FEDERAL FUNDS OTHER FUNDS* *Other Funds include Fund Balance of $1,381,776 SCPS FY 2018 School Board Adopted 22

23 Overview (Continued) Overall, the Division s challenges include increased expectations and accountability that have not been matched by appropriate resources at the federal, state, or local level. Spotsylvania County Public Schools acknowledges and respects the fiscal realities but is required to meet, maintain and enhance student services. Therefore, the School Board s FY 2018 budget is a needs-based budget that is broken out into three main investment categories: Mandatory and Compliance Increases Maintaining Competitiveness Restoration of Operational Students Needs Mandatory and Compliance increases References in the State Appropriation Act regarding Standards of Quality (SOQ) states there is State share responsibility and a local share responsibility. 2. School Employee Retirement Contributions Virginia Retirement System (VRS): a. This item provides funds to each local school board for the state share of the employer's retirement cost incurred by it, on behalf of instructional personnel, for subsequent transfer to the retirement allowance account as provided by Title 51.1, Chapter 1, Code of Virginia. b. Notwithstanding , Code of Virginia, the Commonwealth shall provide payments for only the state share of the Standards of Quality fringe benefit cost of the retiree health care credit. This Item includes payments in both years based on the state share of fringe benefit costs of 55 percent of the employer's cost on funded Standards of Quality instructional positions, distributed based on the composite index of the local ability-to-pay. The FY 2018 State budget includes an Instructional & Professional Support VRS (Employer Share) increase from 14.66% to 16.23% and the Retiree Health Care Credit increased from 1.11% to 1.23%. This 11.3% increase totals $2.3 million of which the State is partially funding approximately $900,000. The same references exist in the Appropriations Act as it pertains to Standards of Quality (SOQ) for health care costs. There is State share responsibility and a local share responsibility. Health Care paid through Basic Aid so based on state share of SOQ positions: a. Payments for health insurance fringe benefits are included in and distributed through Basic Aid (partially funded). SCPS FY 2018 School Board Adopted 23

24 Overview (Continued) The health insurance rate quoted by Anthem for the upcoming plan year was originally 13%. This increase was based on actual claim experience. In an effort to lower costs while maintaining the overall quality of the employee benefits, the School Board is projecting $850,000 in savings by renegotiating prescription drug costs. In addition, the School Board is projecting $450,000 in savings by increasing its stop-loss self-funded health insurance deductible from $150,000 to $200,000. Finally, the School Board is projecting savings of $400,000 by having employees share in the dental premium payment (25% employee and 75% employer). The employee medical premium will increase by 5% as well. After these adjustments, the employer health rate increase is 5.3% totaling approximately $1.4 million. Maintaining Competitiveness The FY 2018 School Board budget includes a 2% cost of living adjustment (COLA) for all eligible staff. This proposed investment totals $3.5 million and it is in alignment with the State s direction whereby the state is funding $658K of the pay raise. This budget also includes a $5 daily substitute rate increase to assist the division with being more competitive with school divisions in the surrounding area. Over the past years, the division has seen continuous improvement to include a 5% rise in the on-time graduation rate since 2012; significant increases in math, reading, science, and social studies performance since 2014; closing achievement gaps among minority students, economically disadvantaged students, Hispanic students, and students with disabilities; and improving trends in advanced placement, SAT, ACT, and CTE participation and performance. SCPS FY 2018 School Board Adopted 24

25 Overview (Continued) Restoration of Operational Student Needs This section of the budget includes the following (all of these items are fully funded): $188,000 for the reinstatement of hourly cafeteria aides at the elementary level as a pilot program, which will be funded by the Food Service Fund. This will provide teachers, guidance counselors, principals and para-educators with more time to focus on instructional related duties. $200,000 for a pilot academic and athletic activity bus program (Operating Fund costs only, for Post Oak Middle and Spotsylvania High School Communities. $55,892 for restoring academic and athletic stipends by 5%. This still does not fully restore cuts that were made in this area over the past several years. It is anticipated that this will incentivize more teachers to serve as coaches. $116,364 for increasing the daily substitute rate by $5/day. $85,812 for lowering the athletic fee from $75 to $50 per sport. $135,000 for relocating the REACH Special Education program (funded by CIP funds) to Massaponax High School, which provides opportunities for future expansion. $286,314 for increases in debt service primarily due to the Courtland High School renovation. This renovation is long overdue due to the age and condition of the building. Overall, with the resources available, the Division has continued to set and keep pace with many other school divisions who are providing similar services. Spotsylvania County Public Schools is one of the top in the State in terms of the number of students who complete the two-year Career and Technical Education programs and industry certifications which are beginning to skyrocket in response to additional requirements. Also, the Division s Career & Technical Education (CTE) graduation rate exceeds the state average. Further, the Division is meeting or exceeding state averages in several other areas. SCPS FY 2018 School Board Adopted 25

26 Revenue Highlights All Funds The FY 2018 School Board s Adopted Revenue is $316,729,279. However, less Capital Improvement Plan (CIP) the revenue budget is $289,367,832 representing a net increase of 2.1% over fiscal 2017 Adopted Revenue. The total revenue budget consists of six revenue sources: State Sales Tax, Other State Funds, Federal Funds, City-County Funds, Other Funds, and Loans and Bonds Funds. The primary sources of revenue for SCPS are State Funds and City-County Appropriations. State Revenues The combined State Sales Tax and other State Funds equates to $134,648,395, an increase of $2,203,973 or 1.7% from FY 2017 to FY These revenues represent approximately 46.5% of SCPS s FY 2018 revenues less CIP. Federal Revenues Federal funds total $15,995,238, an increase of $1,131,605 or 7.6% from FY 2017 to FY This net increase is primarily due to a projected increase in Title federal funds and an increase in Food Service revenues. Federal revenues represent 5.5% of SCPS FY 2018 revenues less CIP. City-County (Local) Revenues This budget includes a City-County Appropriation of $124,075,315, an increase of $600,000 or 0.5%, including one-time funds of $333,222, from FY 2017 to FY Local revenues represent 42.9% of the SCPS FY 2018 revenues less CIP. Other Revenues The Other revenues total is $14,648,884, which include FY 2017 Fund Balance of $1,381,776. Excluding the Fund Balance of $1,381,776, other revenues increased by $613,162 over FY The majority of this variance is associated with the increase in projected E-Rate revenues of $518,000. Other revenues represent 5.1% of SCPS total budget in FY 2018 less CIP. Loans and Bonds Revenue (CIP) Loans and bonds revenue total $27,361,447, an increase of $3,902,835 or 16.6% more than FY This increase is primarily associated with the scheduled renovation of Courtland High School. SCPS FY 2018 School Board Adopted 26

27 Overview by Revenue Source - All Funds Revenue FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change STATE SALES TAX $ 22,937,498 $ 23,784,356 $ 24,566,289 $ 25,396,738 $ 25,441,630 $ 44, % STATE FUNDS TOTAL 98,406, ,785, ,498, ,047, ,206,765 2,159, % Subtotal $ 121,344,013 $ 125,570,322 $ 126,065,244 $ 132,444,422 $ 134,648,395 $ 2,203, % FEDERAL FUNDS $ 13,383,260 $ 14,183,588 $ 14,251,099 $ 14,863,633 $ 15,995,238 $ 1,131, % CITY-COUNTY FUNDS 129,749, ,367, ,580, ,475, ,075, , % OTHER FUNDS* 11,492,219 11,642,153 12,109,614 12,653,946 14,648,884 1,994, % LOANS, BONDS, ETC (CIP) 11,440,176 7,646,604 18,767,953 23,458,612 27,361,447 3,902, % Subtotal $ 166,064,807 $ 195,840,216 $ 180,709,093 $ 174,451,506 $ 182,080,884 $ 7,629, % Grand Total $ 287,408,820 $ 321,410,539 $ 306,774,337 $ 306,895,928 $ 316,729,279 $ 9,833, % $160,000,000 $140,000,000 $120,000,000 $100,000,000 $134,648,395 $124,075,315 Grand Total $316,729,279 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $- 42.5% SALES TAX & STATE FUNDS 39.2% CITY-COUNTY FUNDS $27,361, % LOANS, BONDS, ETC (CIP) $15,995,238 $14,648, % 4.6% FEDERAL FUNDS OTHER FUNDS* *Other Funds include Fund Balance of $1,381,776 SCPS FY 2018 School Board Adopted 27

28 Major Changes in Expenditures for All Funds To effectively remain focused and poised to meet the needs of all students, it is critical that the school division routinely reflects on the past, looks into the future, and analyzes trends to ensure we are providing the best instructional practices and programs. The adjustments included in the School Board Adopted exemplify this belief by providing a pay raise for all eligible contracted employees, recommending restoration of services that are valued by students, parents, staff, and the community, as well as addressing mandatory and compliance requirements. The FY 2018 School Board Adopted includes the major budget adjustments below: Major Highlights Description Amount 2% COLA for all Eligible Employees $ 3,482,935 Mandatory Cost Increase in Health Insurance $ 1,433,109 Mandatory Cost increase VRS (11%) - Includes Retiree Health Credit Increase $ 2,277,599 Increases in debt service in accordance with the projects in the CIP $ 286,314 Pilot Academic and Athletic Activity Bus Program for Post Oak Middle School and Spotsylvania High School communities - Fund 5 Only $ 200,000 Reinstatement of hourly cafeteria aides at the elementary levels as a Pilot Program $ 188,000 REACH SPED program renovation (funded by CIP funds) $ 135,000 Daily Rate Increase in Substitute Rates of $5 $ 116,364 Reduction of the Student Athletic Fee from $75 to $50 $ 85,812 Increase Private Transportation for SPED $ 84,000 Academic and Athletic Stipend Increase of 5% $ 55,892 Total $ 8,345,025 In order for the Division to remain financially viable and able to meet instructional needs moving forward, it is crucial that future revenue increases begin to cover increases in mandatory costs, compensation, and other critical needs. SCPS FY 2018 School Board Adopted 28

29 Overview Expenditures by Category All Funds Expenditures Summary - All Funds Expenditures FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change INSTRUCTION $ 171,928,427 $ 179,084,434 $ 181,434,825 $ 188,062,517 $ 192,260,513 $ 4,197, % ADMINISTRATION 8,813,355 9,369,637 9,715,960 10,295,640 10,479, , % TRANSPORTATION 18,819,537 19,229,915 19,526,940 20,469,543 20,764, , % MAINTENANCE 20,924,903 20,790,709 20,713,303 22,008,028 21,786,011 (222,017) (1.0%) CAPITAL PROJECTS 10,417,969 6,204,768 19,498,756 23,458,612 27,361,447 3,902, % TECHNOLOGY 6,885,105 7,287,846 7,421,013 8,223,139 8,714, , % DEBT SERVICE 37,185,483 65,870,221 39,222,690 25,295,582 25,581, , % FOOD SERVICE 8,589,061 8,518,146 8,843,068 9,082,867 9,781, , % Subtotal 315,102, ,563, ,355, ,527, ,806,654 26,279, % Grand Total $ 283,563,840 $ 316,355,676 $ 306,376,554 $ 306,895,928 $ 316,729,279 $ 9,833, % TECHNOLOGY 2.8% DEBT SERVICE 8.1% FOOD SERVICE 3.1% CAPITAL PROJECTS 8.6% MAINTENANCE 6.9% INSTRUCTION 60.7% TRANSPORTATION 6.5% ADMINISTRATION 3.3% SCPS FY 2018 School Board Adopted 29

30 Expenditure Highlights All Funds The FY 2018 School Board Adopted Expenditure is $316,729,279. Expenditure Adjustments by Category This Adopted budget includes eight major expenditure categories: instruction, administration (which includes administrative personnel as well as attendance and health services personnel), transportation/fleet services, maintenance services, capital projects, technology, debt service, and food services. Instruction The Adopted Instruction expenditure budget by category is $192,260,513 or 60.7% of the total budget. The net increase is $4,197,996 or 2.2%. The total Instruction budget includes: Fund 1 - $1,993,204, Fund 2 - $1,035,364, Fund 4 - $770,600, and Fund 5 - $188,461,345. Administrative Services/Attendance/Health and Psychological Services The Adopted Administration expenditure budget by category is $10,479,457, which reflects a net increase of $183,817 or 1.8%. Transportation/Fleet Services The Adopted Transportation/Fleet combined expenditure budget by category is $20,764,383, which includes an increase of $294,840 or 1.4%. The total Transportation budget includes: Fund 1 - $3,700, Fund 5 - $18,000,572 and Fund 7 - $2,760,111. Maintenance Services The Adopted Maintenance expenditure budget by category is $21,786,011 which reflects a decrease of $222,016 or 1.0%. The total Maintenance Services budget includes: Fund 3 $817,625 and Fund 5 $20,968,386. Food Services The Adopted Food Service expenditure budget by category is $9,781,505, which includes an increase of $698,638 or 7.7%. The total Food Service budget includes $9,781,505 plus $817,625, which is coded to the Maintenance budget category for a total of $10,599,130. Capital Projects The Adopted Capital Projects budget is $27,361,447, which includes a $3,902,835 increase or 16.6%. This increase is due to the division s planning to address deferred capital maintenance, transportation, and technology purchases as well as purchasing needed items in alignment with the school division s capital improvement plan and division-wide strategic plan. Technology Services The Adopted FY 2018 Technology Services expenditure budget by category is $8,714,067, which reflects a $490,928 increase or 6.0%. The total Technology budget includes: Fund 1 - $149,818 and Fund 5 - $8,564,249. Debt Service The Adopted budget for Debt Service is $25,581,896, which includes a $286,314 increase or 1.1%, due primarily to the issuance of new debt on bonds to fund the Adopted CIP for fiscal year SCPS FY 2018 School Board Adopted 30

31 FY 2018 Expenditure Summary Reports by Generic Objects Note: Salaries and Benefits represent 77% of the total budget excluding CIP. Salaries and benefits represent 85% of the total budget excluding CIP and Debt Service. SCPS FY 2018 School Board Adopted 31

32 Expenditure Highlights by Generic Objects Salaries/Wages The recommended salaries/wages expenditure budget is $149,652,877, which reflects a net increase of $1,394,221 or 0.9%. Increased accountability and compliance requirements means the division must have the personnel needed to meet the needs of our diverse student population. FY08 Adopted FTEs (Base Year) FY11 Adopted FTEs FY12 Adopted FTEs FY13 Adopted FTEs FY14 Adopted FTEs FY15 Adopted FTEs FY16 Adopted FTEs FY17 Adopted FTEs FY18 Adopted FTEs 3,307 3,054 3,026 3,027 3,010 3,018 3,079 3,107 3,095 Between FY 2008 and FY 2018 the division eliminated approximately 212 net full-time equivalent (FTE) positions, primarily through attrition (of which 64 were deleted from FY 2011, FY 2017 & FY2018). Most of the positions were eliminated through a voluntary Early Retirement Incentive Program (ERIP) with the effective dates of June 30, 2009, June 30, 2010, June 30, 2011, and June 30, FY18 s cuts were realized by not replacing vacant positions (attrition). Due to increases in mandatory expenditures outweighing revenue increases and the division s priority to minimize the negative impact on classroom instruction, the school division has provided minimal pay increases during the past 5 years as illustrated in the chart below. In FY 2016, the school division was able to provide a 3% COLA due to increased revenues at the state level coupled with reallocation of funds and an ERIP program coupled with no health insurance rate increases. In FY 2017, the division was able to provide a 2% COLA due to additional state and local revenues. In FY 2018, the division was able to provide a 2% COLA increase by strategically reallocating and restricting resources. Fiscal Year Salary Adjustment FY11 FY12 FY13 FY14 FY15 FY16 FY17 None (Note: Annual net deduction for directors and above - three furlugh days) 1% COLA & Prorated $600 Bonus None (Note: All employees were required to pick up the 5% VRS employee share. Thus a 5.8% pay raise offset was provided for employees below the director level with the intent of breaking even. A 5% pay raise offset Prorated $900 bonus Step Increase and 1% COLA FY18 Adopted 3% COLA 2% COLA 2% COLA SCPS FY 2018 School Board Adopted 32

33 Expenditure Highlights by Generic Objects (continued) Employee Benefits - The Adopted benefits expenditure budget is $73,166,118, which reflects an increase of $3,914,374 or 5.7%. The net increase is attributable to several factors including increased VRS and health insurance rates. The specific annual health insurance and VRS/GLI trend data are as follows in the chart below: Description 2014 Adopted 2015 Adopted 2016 Adopted 2017 Adopted 2018 Adopted VRS/Retiree Health Credit Rate (Professional Group) 17.77% (12.77% Paid by employer, 5% paid by employee) 20.56% (15.56% Paid by employer, 5% paid by employee) 20.12% (15.12% Paid by employer, 5% paid by employee) 20.77% (15.77% Paid by employer, 5% paid by employee) 22.55% (17.55% Paid by employer, 5% paid by employee) VRS Rates (Non-Professional Group) 15.19% (10.19% Paid by employer, 5% paid by employee) 13.17% (8.17% Paid by employer, 5% paid by employee) 13.17% (8.17% Paid by employer, 5% paid by employee) 11.62% (6.62% Paid by employer, 5% paid by employee) 11.62% (6.62% Paid by employer, 5% paid by employee) Health Insurance Rate Increases 9.3%* 2% Paid by the employer 1% paid by the employee No increases 11.8% Paid by the employer 5% paid by the employee 5.3% Paid by the employer 5% paid by the employee Group Life Insurance Rate Increases 1.19% (Paid by employer) 1.19% (Paid by employer) 1.19% (Paid by employer) 1.31% (Paid by employer) 1.31% (Paid by employer) Employee Benefits Trend - In FY 2014, the school division introduced a new health insurance plan that was a mid-level plan, which had benefits between the most robust plan and the lowest benefit plan. In introducing the new plan, the employee's rates for the most robust plan the prior year became the employee's rate for the new mid-level plan, essentially having the employee buy up to the most robust plan benefit. In addition, the employer rates were set to give the same contribution levels to the most robust and lowest plan. Thus, if an employee chose to remain on the more robust plan, as a single subscriber they saw a monthly increase in premium in the amount of $34.75 or 39%. In FY 2017, the division added a fourth health plan called the Bronze Plan for noncontracted employees to minimize potential Health Reform penalties. In FY 2018, the school division renegotiated prescription drug costs, lowered its stop-loss deductible, increased dental premiums to employee by 25%, and employee medical premiums by 5%. Overall, for the FY 2018 Adopted, salaries/wages and employee benefits comprise 70.3% or $222,818,995 million of the total budget. When CIP and debt service expenditures are excluded, salaries/wages and employee benefits make up 84.5% of the budget. SCPS FY 2018 School Board Adopted 33

34 Retiree Health Insurance (GASB45) In June 2004, the Government Accounting Standards Board (GASB) released Statement 45, which revised the Generally Accepted Accounting Principles (GAAP) accounting standards for post-employment benefits other than pensions. This standard applies to post-employment medical benefits that are provided to school and government employees. Prior to the new standard, these benefits were accounted on a pay-as-you-go basis. The new standard requires that these benefits be accounted for on an accrual basis. On June 27, 2011, the School Board established a trust fund with the contribution of $1.4 million. This trust fund contribution was funded by FY 2011 carryover funds. As of June 20, 2017, the trust fund market value is $2.8 million. An additional $1 million OPEB contribution was deposited in FY 2016 from FY 2014 carryover funds. SCPS retiree health, dental, and prescription insurance premium expenditures as follows: Retiree Insurance Premium Expenditure Trend Data FY 2009 Actual $1.8 million FY 2010 Actual $2.3 million FY 2011 Actual $2.7 million FY 2012 Actual $3.2 million FY 2013 Actual $3.5 million FY 2014 Actual $3.7 million FY 2016 Actual $4.9 million FY 2017 Adopted $3.9 million FY 2018 Adopted $4.9 million Over the past few years, the School Board has taken several actions to reduce its retiree health insurance liability. Several School Board policies were revised to modify retirement eligibility requirements and the division s retiree health insurance contribution amounts. In FY 2014, the school division added a mid-level health insurance plan for active employees and retired employees who are not yet Medicare eligible. In addition, the Division has outsourced custodial services and student dining services to reduce post-employment benefit payments. As medical costs continue to increase, the School Board will continue to implement initiatives to lower the school division s retiree health insurance expenditures over time. The school division is currently creating a five year health insurance strategic plan in hopes of providing quality insurance benefits within the available resources. SCPS FY 2018 School Board Adopted 34

35 Expenditure Highlights by Generic Objects (continued) Purchased Services The Purchased Services expenditure budget is $39,467,904, which reflects an increase of $8,363,486 or 26.9%. This object code primarily consists of services acquired from outside sources on a fee basis or fixed income contract basis. The majority of the increase is directly related to the beginning of the Courtland High School renovation within the CIP plan. Other Charges The Other Charges expenditure budget is $9,689,056, which reflects a decrease of $644,017 or 6.2%. This object code includes utility, travel, and insurance costs. This decrease is primarily due to projected savings in Fuel, Oil, and Gas as well as miscellaneous fees. Materials and Supplies The Materials and Supplies expenditure budget is $14,148,031, which reflects a decrease of $3,752,067 or 21.0%. This object code includes articles or commodities that are consumed or materially altered when used and minor equipment that is not capitalized, including any equipment costing less than $5,000. The majority of the decrease is directly related to the CIP plan and the loss of one time funding which was provided in FY Capital Outlay The Capital Outlay expenditure budget is $5,055,397, which reflects an increase of $271,050 or 5.7%. This object code includes outlays that result in the acquisition of or additions to capitalized assets costing $5,000 or more. This is primarily due to the increase in the CIP pertaining to the purchase of replacement buses and funding capital maintenance projects. Debt Services The budget for FY 2018 Debt Service is $25,549,896, which is a $286,314 increase or 1.1% over FY 2017 s budget. This is a net increase with new debt service issuances for FY 2018 CIP being offset by the retirement of older bond series. The total debt service budget is $25,581,896 after including $32,000 in bank fees. In summary, with the need to address mandatory increases in VRS, provide employee pay increases, address diverse student growth needs, and fund increases in health insurance costs, expenditures have outpaced revenues. Balancing each year s budget with continued reductions in revenue is not sustainable. Eventually continued reductions can potentially affect the quality of SCPS educational programs. The division will continue to advocate for additional funding at all levels; state, federal, and local. SCPS FY 2018 School Board Adopted 35

36 Fiscal Year 2018 Expenditure Summary by Object - All Funds Object Description Fund 1 Governor's School Fund 2 Detention Center Fund 3 Food Services Fund 4 Regional Adult Ed Fund 5 Cip* Fund 5 Operating 1110 COMP OF DIRECTORS $ 118,796 $ - $ - $ - $ - $ 2,098,091 $ 116,863 $ 2,333, COMP OF BOARD MEMBERS ,000-84, COMP OF SUPERINTENDENT , , COMP OF ASST SUPTS , , TRAVEL ALLOWANCE ,400-18, RECERTIFICATION SPCLST ,046-89, SPECIALISTS , , COMP OF TEACHERS 725, , ,794-94,525,806-96,256, COORDINATOR ,151,077-1,151, COMP OF INST SUPERVISORS , , COMP OF PRINCIPALS - 118, ,622,264-3,740, COMP OF ASS'T PRINCIPALS ,344,635-3,344, COMP-PROF SUPV PERSONNEL , ,167-1,155, COMP OF SCHOOL NURSES ,385,094-1,385, COMP OF PSYCHOLOGISTS , , COMP OF SOCIAL WORKERS ,096,854-1,096, SUPERVISOR , , SUPERVISOR - MAINTENANCE , , COMP OF THERAPISTS , , COMP-TECHNICAL PERSONNEL 89, ,530,526-1,619, COMP OF TEACHER ASS'TS ,774-8,712,869-8,727, COMP-HEALTH/SAFETY OFFICE , , COMP OF CAFETERIA WORKERS , , COMP OF CLERICAL STAFF 55,374 43,590 41,255 70,167-5,794,513 85,830 6,090, COMP OF MAINT EMPLOYEES , ,621,983-2,662, COMP OF MECHANICS , , DRIVER PAY ,394,340-5,394, COMP OF CUSTODIANS ,000,511-2,000, COMP OF MECHANICS - O/T ,500 3, COMP OF MAINTENANCE - O/T ,000-68, DRIVER OVER 20 HOURS ,010,419-1,010, DRIVER OVER 40 HOURS ,000-10, AIDES OVER 20 HOURS , , AIDES OVER 40 HOURS ,000-3, CUSTODIANS/OVERTIME/SUBS ,063-44, OVERTIME-FLSA ,000-70, COMP OF HOMEBOUND TCHRS , , THERAPISTS - PART-TIME ,836-73, DRIVER AIDE , , CLERICAL - PART-TIME ,625-54,281-60, MAINTENANCE - SUMMER , , COMP OF SUB TEACHERS - 6, ,060,008-2,066, COMP-NURSING SUBSTITUTE ,438-60, CAFETERIA MONITORS , , CLERICAL - SUBS/OVERTIME ,359-34, NON-CONTRACTED DRIVER ,400-92, NON-CONTRACTED BUS AIDE ,256-25,256 SCPS FY 2018 School Board Adopted 36 Fund 7 Fleet Service Total

37 Fiscal Year 2018 Expenditure Summary by Object - All Funds Object Description Fund 1 Governor's School Fund 2 Detention Center Fund 3 Food Services Fund 4 Regional Adult Ed Fund 5 Cip* Fund 5 Operating 1600 COMP - SUPPLEMENTS ,250,279 6,200 1,256, SUPPLEMENTAL PAY ,000 1,475-1,597,780-1,637, SUPP PAY/SUMMER ENRICHMT 3, , NON-CONTRACTED COMP ,128-8, FACILITY USE - OVERTIME - - 1, ,000-41, NATIONAL BOARD TCHR BONUS , , FICA 73,050 50,202 98,700 43,297-10,383,128 68,183 10,716, VRS (PLAN 1 & 2) 157,570 95, ,627 29,766-18,494,710 70,214 18,987, VRS (HYBRID) 3,854 15,880 7, ,807,355 13,643 2,848, HOSPITALIZATION 124, , ,302 44,239-29,093, ,349 30,125, RETIREE HEALTH INSURANCE , ,541,520 29,120 3,690, RETIREE PRESCRI DRUG PROG , ,631-1,064, DENTAL INSURANCE 5,739 5,259 24,814 2,084-1,313,932 8,830 1,360, RETIREE DENTAL INSURANCE - - 2, ,985 1, , GROUP LIFE INSURANCE 12,958 8,913 16,061 2,390-1,774,014 12,283 1,826, DISABILITY INS (PLAN 1&2) 2,434 1,548 4, ,106 1, , DISABILITY INS (HYBRID) , , SUPERINTENDENT'S ANNUITY ,000-12, ANNUITY FOR NON-VRS EMP ,000-36, RETIREE HEALTH CREDIT 12,166 8,370 8,390 2,244-1,564,406 2,763 1,598, RETIREE SICK LEAVE PAY , , , ANNUAL LEAVE PAYOFF ,991 4, , PURCHASED SERVICES 75,000 5,200 60,000 16,750 18,333,000 3,426,914 54,500 21,971, PROFESSIONAL IMPROVEMENT - 8, , ,128 2, , PRINTING/BINDING 4, ,024-25, PARTNERSHIPS ,500-1, WORKER'S COMPENSATION , , , RECRUITING EXPENSES ,010-12, STAFF TRAINING ,454-2, STUDENT TRAINING ,364-3, VERIZON MAINTENANCE 50, , FEES & RELATED SERVICES - - 7,125, ,605-7,144, UNIFORM RENTALS ,874 4,500 14, INSTRUCTIONAL DEVELOPMENT 10, , FIELD TRIPS 75, , MEDICAL SERVICES ,020-15, TESTING SERVICES ,000-15, LEGAL FEES , , VEHICLE REPAIRS 1, , , BUS REPAIRS ,985,426-1,985, REPAIRS TO EQUIPMENT , ,990 3, , MAINT SERVICES - BLDGS ,000-80, TECHNICAL MAINTENANCE , , OTHER BUS REPAIRS ,000-10, MAINTENANCE CONTRACTS ,512-2,966,012 14,197 2,981, LEASE/RENTAL CONTRACTS ,599-1, XEROX MAINTENANCE 3, , D P SOFTWARE SUPPORT , , IN-LIEU-OF TRANSPORTATION ,883-20, TRANS SERVICE BY CONTRACT , , ADVERTISING ,766-7, ROBOTICS/TEAM COACHING 5, , REGIONAL TUITION ,447,794-2,447, ELECTRICITY ,453,877 75,000 5,528, FUEL OIL/GAS ,500,000 15,000 1,515,000 SCPS FY 2018 School Board Adopted 37 Fund 7 Fleet Service Total

38 Fiscal Year 2018 Expenditure Summary by Object - All Funds Object Description Fund 1 Governor's School Fund 2 Detention Center Fund 3 Food Services Fund 4 Regional Adult Ed Fund 5 Cip* Fund 5 Operating 5101 ELECTRICITY ,453,877 75,000 5,528, FUEL OIL/GAS ,500,000 15,000 1,515, WATER/SEWAGE FEES ,256 4, , POSTAGE 1,000-4, ,581-63, UPS SERVICE ,769-1, TELEPHONE 6,463-1, ,599 1, , DATA COMMUNICATION LINES , , SITE CONNECTIONS 130, , FIRE & LIABILITY INS 2, , , UNEMPLOYMENT COMP INS ,681-25, FLEET INSURANCE ,494 1, , LEASE/RENTALS 9,344 2,000 5, ,061 2, , TRAVEL 8,500-10,000 2, , , MISCELLANEOUS ,000-32, DUES/LICENSES , , SUBSCRIPTIONS/JOURNALS MEMBERSHIPS (PROGRAMS) ,981-18, MEMBERSHIPS (DIVISION) ,075-58, MATERIALS & SUPPLIES 93,578 23,016 77,600 39,973-2,314,057-2,548, OFFICE SUPPLIES , ,109 1, , TEXTBOOKS , , MEDICAL & DENTAL SUPPLIES ,747-63, CUSTODIAL SUPPLIES , , AGRICULTURAL SUPPLIES ,914-23, BUILDING SUPPLIES , , GASOLINE/OIL/LUBRICANTS 2, ,337,676 10,000 1,350, REPAIR PARTS/SUPPLIES , , ,177 1,571, LIBRARY BOOKS & SUPPLIES , , OTHER OPERATING SUPPLIES ,689 9,996 28, ATHLETIC SUPPLIES ,167-45, COMPUTER SUPPL/SOFTWARE 26, ,429,698 2,545 1,458, TESTING MATERIALS ,965-70, UNIFORMS ,229 1,000 3, SAFETY SUPPLIES ,877-1, OTHER EXPENSES FOR BOARD ,500-1, TECHNOLOGY SUPPLIES ,432,500 68,000-4,500, TIRES & TUBES - NEW , , TIRES - RECAPPED ,000 62, CLEANING SUPPLIES ,500 1, ASSISTIVE TECHNOLOGY ,300-32, COMPUTER SOFTWARE ,014-63, COMPUTER SUPPLIES , , SCHOOL SUPPORT SUPPLIES ,537-49, PARENT EDUCATION SUPPLIES ,500-1, BAND SUPPLIES ,591-56, ACADEMIC ACTIVITIES SUPP ,470-21, FLUIDS/LUBRICANTS ,000 63, FOOD ,158-25, EMPLOYEE RECOGNITION PROG ,000-6,000 Fund 7 Fleet Service Total SCPS FY 2018 School Board Adopted 38

39 Fiscal Year 2018 Expenditure Summary by Object - All Funds Object Description Fund 1 Governor's School Fund 2 Detention Center Fund 3 Food Services Fund 4 Regional Adult Ed Fund 5 Cip* Fund 5 Operating 6093 INSTRUCT PROGRAM SUPPLIES ,900-16, GUIDANCE SUPPLIES ,651-6, STRINGS PROGRAM SUPPLIES ,427-37, TESTING SUPPLIES ,137-16, SUPPLEMENTAL MATERIALS ,770-44, CHORUS PROGRAM ,072-18, REIMBURSEMENT-FACILTY USE ,795-2, ATHLETIC TRAINER SUPPLIES ,811-8, TRAINING MATERIALS ,213-3, FURNISHINGS-REPL-UNDER 5K , , INSTR. SUPPLEMENTAL MAT. 55, , TECH MAINT/UPGRADES 195, , SUM/NEW STUDENT ORIENT 1, , SUMMER ENRICHMENT 7, , DONATIONS-SPECIAL PROGRAM , , REPLACEMENT EQUIPMENT - 13, , ,131 27, , REPLACEMENT OF BUSES ,039, ,039, NEW EQUIPMENT ,794 18,675 4, , BUSES - ADDITIONAL , , PRINCIPAL - BONDS ,686,059-18,686, INTEREST - BONDS ,863,837-6,863,837 Grand Total $ 2,146,722 $ 1,035,364 $ 10,599,130 $ 770,600 $ 27,361,447 $ 272,055,905 $ 2,760,111 $ 316,729,279 Fund 7 Fleet Service Total SCPS FY 2018 School Board Adopted 39

40 Allocation of Positions Total full-time equivalent (FTE) positions in the FY 2018 School Board Adopted have been reduced by 12 positions. A shifting in the Instruction category produced a net decrease of 1.9 FTEs. Classroom instruction increased by 4.7 FTEs while positions in Improvement of Instruction decreased by 3.6 FTEs. Guidance Services, Social Workers Services and Media Services each experienced a loss of 1 FTE. FTE s in the Administration Category were increased by 3 FTEs as positions in Health and Psychological Services were increased by 2 FTEs and 1 FTE, respectively. Positions in Maintenance and Food Services were reduced by 10.5 FTEs and 3 FTEs, respectively. The reduction to personnel in Maintenance and Food Services was due to attrition. These positions were converted from contracted to outsourced positions as part the District strategic plan. FTE Trend by Category - ALL FUNDS FY14 FY15 FY16 FY17 FY18 % Actual Actual Actual Adopted Adopted Variance Change INSTRUCTION 2, , , , , (1.90) (0.1%) TRANSPORTATION % ADMINISTRATION % MAINTENANCE (10.53) (7.7%) TECHNOLOGY % FOOD SERVICE (3.00) (5.5%) Grand Total 3, , , , , (12.03) (0.4%) SCPS FY 2018 School Board Adopted 40

41 Allocation of Positions FTE Summary by Function - All Funds Function Description FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Adopted Adopted Total Variance % Change 1100 CLASSROOM INSTRUCTION % 1210 GUIDANCE SERVICES (1.00) (1.3%) 1220 SCHOOL SOCIAL WORKERS SVC (1.00) (4.4%) 1230 HOMEBOUND INSTRUCTION % 1310 IMPROVEMT OF INSTRUCTION (3.55) (8.7%) 1320 MEDIA SERVICES (1.00) (1.6%) 1410 OFFICE OF THE PRINCIPAL % INSTRUCTION - Subtotal (1.90) (0.1%) 2110 BOARD SERVICES % 2120 EXECUTIVE ADMIN SERVICES % 2130 PUBLIC INFORMATION % 2140 HUMAN RESOURCES % 2150 PLANNING SERVICES % 2160 FISCAL SERVICES % 2170 PURCHASING % ADMINISTRATION - Subtotal % 2220 HEALTH SERVICES % 2230 PSYCHOLOGICAL SERVICES % ATTENDANCE/HEALTH - Subtotal % 3100 TRANSP - MGMT & DIRECTION % 3200 VEHICLE OPERATION SVCS % 3400 VEHICLE MAINTENANCE SVCS % TRANSPORTATION - Subtotal % 4100 MAINT - MGMT & DIRECTION % 4200 BUILDING SERVICES (11.53) (8.7%) MAINTENANCE - Subtotal (10.53) (7.7%) 5100 SCHOOL FOOD SERVICES (3.00) (5.5%) SCHOOL FOOD - Subtotal (3.00) (5.5%) 6820 TECHNOLOGY -INSTRUCT. SUP % 6830 TECHNOLOGY-ADMINISTRATION % 6850 TECHNOLOGY-TRANSPORTATION % 6860 TECHNOLOGY-MAINTENANCE % TECHNOLOGY - Subtotal % Grand Total (12.03) (0.4%) SCPS FY 2018 School Board Adopted 41

42 Allocation of Positions FTE Summary by Object - All Funds Object FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Adopted Adopted Variance % Change 1110 COMP OF DIRECTORS % 1111 COMP OF BOARD MEMBERS % 1112 COMP OF SUPERINTENDENT % 1113 COMP OF ASST SUPTS % 1116 RECERTIFICATION SPCLST % 1117 SPECIALISTS (1.00) (33.3%) 1121 COMP OF TEACHERS (3.00) (0.2%) 1123 COORDINATOR % 1124 COMP OF INST SUPERVISORS % 1126 COMP OF PRINCIPALS % 1127 COMP OF ASS'T PRINCIPALS % 1130 COMP-PROF SUPV PERSONNEL % 1131 COMP OF SCHOOL NURSES (1.00) (3.2%) 1132 COMP OF PSYCHOLOGISTS % 1134 COMP OF SOCIAL WORKERS (1.00) (4.6%) 1135 SUPERVISOR % 1136 SUPERVISOR - MAINTENANCE % 1139 COMP OF THERAPISTS % 1140 COMP-TECHNICAL PERSONNEL (1.00) (4.0%) 1141 COMP OF TEACHER ASS'TS % 1142 COMP-HEALTH/SAFETY OFFICE % 1145 COMP OF CAFETERIA WORKERS (3.00) (8.1%) 1146 NURSE PRACTITIONER % 1147 EDUCATIONAL DIAGNOSTICIAN (1.00) (100.0%) 1150 COMP OF CLERICAL STAFF % 1161 COMP OF MAINT EMPLOYEES % 1165 COMP OF MECHANICS % 1170 DRIVER PAY % 1191 COMP OF CUSTODIANS (11.53) (16.4%) 1340 DRIVER AIDE % Grand Total (12.03) (0.4%) SCPS FY 2018 School Board Adopted 42

43 SCPS FY 2018 School Board Adopted 43

44 Combined Fund Statements The FY 2018 School Board Adopted for all funds is $316,729,279, less CIP, totals $289,367,832. The total budget consists of six funds for which operating and capital expenditures are reported in the same fund by differentiating budget codes. Fund 6 was eliminated due to changes in accounting principles. Expenditure Overview by Fund All Funds Fund Description FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change 1 GOVERNOR'S SCHOOL $ 1,788,550 $ 1,890,613 $ 1,892,234 $ 2,162,010 $ 2,146,722 $ (15,288) (0.7%) 2 DETENTION CENTER 919, , ,654 1,046,409 1,035,364 (11,045) (1.1%) 3 FOOD SERVICES 8,704,718 8,625,566 9,107,087 9,776,526 10,599, , % 4 REGIONAL ADULT ED 680, , , , ,600 (4,860) (0.6%) 5 CIP* 10,417,969 6,204,768 19,498,756 23,458,612 27,361,447 3,902, % 5 OPERATING 258,710, ,670, ,822, ,028, ,055,905 5,027, % 7 FLEET SERVICE 2,342,447 2,406,847 2,450,050 2,648,798 2,760, , % Grand Total $ 283,563,840 $ 316,355,676 $ 306,376,554 $ 306,895,928 $ 316,729,279 $ 9,833, % * CIP - Capital Improvement Plan SCPS FY 2018 School Board Adopted 44

45 Fund 1 - Commonwealth Governor s School Revenue and Expenditure Summary by Object Revenue FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change $ Actual Actual Actual Adopted Adopted Variance Change STATE FUNDS TOTAL $ 875,233 $ 903,792 $ 906,632 $ 1,110,328 $ 1,079,045 $ (31,283) (2.8%) Subtotal $ 875,233 $ 903,792 $ 906,632 $ 1,110,328 $ 1,079,045 $ (31,283) (2.8%) CITY-COUNTY FUNDS Fe 913, ,186 1,015,722 1,051,682 1,067,677 15, % Subtotal $ 913,618 $ 987,186 $ 1,015,722 $ 1,051,682 $ 1,067,677 $ 15, % Grand Total $ 1,788,851 $ 1,890,978 $ 1,922,354 $ 2,162,010 $ 2,146,722 $ (15,288) (0.7%) Expenditures Actual Actual Actual Adopted Adopted $ Variance Change SALARIES/WAGES $ 877,353 $ 929,079 $ 955,336 $ 977,259 $ 992,115 $ 14, % EMPLOYEE BENEFITS 307, , , , ,572 13, % Subtotal $ 1,184,424 $ 1,275,680 $ 1,304,820 $ 1,356,828 $ 1,384,687 $ 27, % PURCHASED SERVICES $ 143,059 $ 154,253 $ 195,509 $ 176,700 $ 223,700 $ 47, % OTHER CHARGES 113, ,604 87, , ,362 (29,884) (16.0%) MATERIALS & SUPPLIES 347, , , , ,973 (60,263) (13.7%) Subtotal $ 604,125 $ 614,933 $ 587,414 $ 805,182 $ 762,035 $ (43,147) (5.4%) Grand Total $ 1,788,550 $ 1,890,613 $ 1,892,234 $ 2,162,010 $ 2,146,722 $ (15,288) (0.7%) SCPS FY 2018 School Board Adopted 45

46 Commonwealth Governor's School (Fund 1) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 1100 CLASSROOM INSTRUCTION 1110 COMP OF DIRECTORS $ 105,910 $ 107,719 $ 107,720 $ 116,466 $ 118,796 $ 2, % 1121 COMP OF TEACHERS 634, , , , ,659 9, % 1140 COMP-TECHNICAL PERSONNEL 82, % 1150 COMP OF CLERICAL STAFF 50,930 52,167 53,510 54,433 55, % 1520 COMP OF SUB TEACHERS 1,046 2,370 3, % 1611 SUPP PAY/SUMMER ENRICHMT 2,275 2,800 2,538 3,000 3, % 2100 FICA 63,897 61,633 63,334 65,427 66, % 2210 VRS (PLAN 1 & 2) 111, , , , ,999 13, % 2220 VRS (HYBRID) ,854 3, % 2300 HOSPITALIZATION 114, , , , ,368 (6,712) (5.5%) 2310 DENTAL INSURANCE 6,864 6,165 6,220 7,279 5,241 (2,038) (28.0%) 2400 GROUP LIFE INSURANCE 10,401 10,003 10,270 11,616 11, % 2500 DISABILITY INS (PLAN 1&2) - 2,130 2,176 2,255 2,218 (37) (1.6%) 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 8,910 9,148 9,843 11,068 1, % 3000 PURCHASED SERVICES 51,478 66,649 80,279 65,000 75,000 10, % 3002 PRINTING/BINDING 2,234 2,250 2,895 4,000 4, % 3014 VERIZON MAINTENANCE 25,283 11,216 28,141 30,000 50,000 20, % 3101 INSTRUCTIONAL DEVELOPMENT 6,246 4,167 7,448 8,000 10,000 2, % 3104 FIELD TRIPS 49,009 61,863 67,167 60,000 75,000 15, % 3322 XEROX MAINTENANCE 3,685 2,689 2,732 3,000 3, % 3612 ROBOTICS/TEAM COACHING 5,000 5,000 5,500 5,500 5, % 5201 POSTAGE 230 1, ,000 1, % 5203 TELEPHONE 2,623 2,702 2,729 6,463 6, % 5205 SITE CONNECTIONS 94,405 93,236 69, , ,000 (30,000) (18.8%) 5300 FIRE & LIABILITY INS 1,911 2,135 2,029 2,029 2, % 5401 LEASE/RENTALS 9,655 8,175 8,131 9,344 9, % 5500 TRAVEL 4,498 4,356 4,821 8,410 8, % 5820 LATE FEES/SERVICE CHARGES % 6000 MATERIALS & SUPPLIES 33,240 30,786 32, ,830 93,578 (99,252) (51.5%) 6300 INSTR. SUPPLEMENTAL MAT. 30,967 31,477 36,168 49,653 55,000 5, % 6301 TECH MAINT/UPGRADES 247, , , , ,695 33, % 6302 SUM/NEW STUDENT ORIENT 1, ,200 1, % 6303 SUMMER ENRICHMENT 5,800 7,327 6,100 7,000 7, % Total $ 1,759,935 $ 1,748,759 $ 1,746,983 $ 2,012,700 $ 1,993,204 $ (19,496) (1.0%) Actual Actual Actual Adopted Adopted Variance Change 3400 VEHICLE MAINTENANCE SVCS 3308 VEHICLE REPAIRS $ 123 $ 418 $ 1,347 $ 1,200 $ 1,200 $ - 0.0% 6008 GASOLINE/OIL/LUBRICANTS 2,491 2,424 2,128 2,500 2, % Total $ 2,614 $ 2,842 $ 3,476 $ 3,700 $ 3,700 $ - 0.0% SCPS FY 2018 School Board Adopted 46

47 Commonwealth Governor's School (Fund 1) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 6810 TECHNOLOGY - CLASSROOM 6015 COMPUTER SUPPL/SOFTWARE $ 26,000 $ 26,000 $ 26,000 $ 26,000 $ 26,000 $ - 0.0% Total $ 26,000 $ 26,000 $ 26,000 $ 26,000 $ 26,000 $ - 0.0% Actual Actual Actual Adopted Adopted Variance Change 6820 TECHNOLOGY -INSTRUCT. SUP 1140 COMP-TECHNICAL PERSONNEL - $ 83,318 $ 85,818 $ 87,535 $ 89,286 $ 1, % 2100 FICA - 6,194 6,385 6,506 6, % 2210 VRS (PLAN 1 & 2) - 12,081 12,066 12,833 14,571 1, % 2300 HOSPITALIZATION - 8,847 8,874 9,837 10, % 2310 DENTAL INSURANCE (69) (12.2%) 2400 GROUP LIFE INSURANCE ,021 1,147 1, % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT , % Total $ - $ 113,011 $ 115,776 $ 119,610 $ 123,818 $ 4, % Grand Total $ 1,788,550 $ 1,890,613 $ 1,892,234 $ 2,162,010 $ 2,146,722 $ (15,288) (0.7%) SCPS FY 2018 School Board Adopted 47

48 Fund 2 - Rappahannock Regional Juvenile Detention Center Revenue and Expenditure Summary by Object Revenue FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change $ Actual Actual Actual Adopted Adopted Variance Change ReSTATE FUNDS TOTAL $ 896,355 $ 889,928 $ 908,286 $ 971,409 $ 959,364 $ (12,045) (1.2%) Subtotal 896, , , , ,364 (12,045) (1.2%) FEDERAL FUNDS Fe 53,639 58,157 38,696 75,000 76,000 1, % Subtotal 53,639 58,157 38,696 75,000 76,000 1, % Grand Total $ 949,994 $ 948,085 $ 946,982 $ 1,046,409 $ 1,035,364 $ (11,045) (1.1%) Expenditures Actual Actual Actual Adopted Adopted $ Variance Change ExSALARIES/WAGES $ 667,677 $ 642,170 $ 631,142 $ 667,793 $ 686,467 $ 18, % EMPLOYEE BENEFITS 229, , , , ,381 20, % Subtotal 896, , , , ,848 39, % PURCHASED SERVICES $ 4,630 $ 6,605 $ 9,192 $ 14,200 $ 13,200 $ (1,000) (7.0%) OTHER CHARGES ,227 3,800 2,300 (1,500) (39.5%) MATERIALS & SUPPLIES 16,935 16,155 23,117 70,835 23,016 (47,819) (67.5%) CAPITAL OUTLAY - - 6,285 13,000 13, % Subtotal 22,385 23,683 39, ,835 51,516 (50,319) (49.4%) Grand Total $ 919,262 $ 918,175 $ 916,654 $ 1,046,409 $ 1,035,364 $ (11,045) (1.1%) SCPS FY 2018 School Board Adopted 48

49 Rappahannock Regional Juvenile Detention Center (Fund 2) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 1100 CLASSROOM INSTRUCTION Actual Actual Actual Adopted Adopted Variance Change 1121 COMP OF TEACHERS $ 512,863 $ 490,147 $ 475,086 $ 503,105 $ 518,604 $ 15, % 1520 COMP OF SUB TEACHERS 11, ,000 6, % 2100 FICA 38,536 36,131 34,795 37,459 38, % 2210 VRS (PLAN 1 & 2) 65,575 64,828 53,708 59,971 68,757 8, % 2220 VRS (HYBRID) - 6,283 12,961 13,784 15,880 2, % 2300 HOSPITALIZATION 68,534 75,520 74,540 89,198 93,721 4, % 2310 DENTAL INSURANCE 4,152 4,436 4,436 5,480 4,366 (1,114) (20.3%) 2400 GROUP LIFE INSURANCE 6,111 5,836 5,643 6,590 6, % 2500 DISABILITY INS (PLAN 1&2) - 1,203 1,032 1,094 1, % 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 5,198 5,061 5,585 6, % 3000 PURCHASED SERVICES 2,786 3,035 2,991 5,200 5, % 3001 PROFESSIONAL IMPROVEMENT 1,844 3,570 6,201 9,000 8,000 (1,000) (11.1%) 5204 DATA COMMUNICATION LINES % 5401 LEASE/RENTALS ,227 2,000 2, % 5500 TRAVEL ,500 - (1,500) (100.0%) 6000 MATERIALS & SUPPLIES 16,935 16,155 23,117 70,835 23,016 (47,819) (67.5%) 8100 REPLACEMENT EQUIPMENT - - 6,285 13,000 13, % Total $ 729,315 $ 714,388 $ 707,867 $ 830,411 $ 811,905 $ (18,506) (2.2%) Actual Actual Actual Adopted Adopted Variance Change 1410 OFFICE OF THE PRINCIPAL 1126 COMP OF PRINCIPALS $ 104,100 $ 110,367 $ 113,679 $ 115,953 $ 118,273 $ 2, % 1150 COMP OF CLERICAL STAFF 39,554 40,676 41,897 42,735 43, % 2100 FICA 10,343 10,848 11,181 11,563 11, % 2210 VRS (PLAN 1 & 2) 18,345 21,901 21,874 23,264 26,416 3, % 2300 HOSPITALIZATION 14,866 15,235 15,285 17,088 17, % 2310 DENTAL INSURANCE 1, , (241) (21.3%) 2400 GROUP LIFE INSURANCE 1,709 1,797 1,851 2,079 2, % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT - 1,601 1,649 1,761 1, % Total $ 189,947 $ 203,787 $ 208,787 $ 215,998 $ 223,459 $ 7, % Grand Total $ 919,262 $ 918,175 $ 916,654 $ 1,046,409 $ 1,035,364 $ (11,045) (1.1%) SCPS FY 2018 School Board Adopted 49

50 Fund 3 - Food Service Revenue and Expenditure Summary by Object Revenue FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change $ Actual Actual Actual Adopted Adopted Variance Change FUND BALANCE $ - $ - $ - $ - $ 337,638 $ 337, % Subtotal , , % STATE FUNDS TOTAL Sta 207, , , , ,749 19, % Subtotal 207, , , , ,749 19, % CITY-COUNTY FUNDS Fe 55,870 63,870 63,870 63,870 63, % FEDERAL FUNDS 4,438,245 4,676,955 4,873,904 4,696,700 5,190, , % OTHER FUNDS 4,636,663 4,696,072 4,618,998 4,799,336 4,771,075 (28,261) (0.6%) Subtotal 9,130,778 9,436,896 9,556,772 9,559,906 10,025, , % Grand Total $ 9,338,314 $ 9,640,593 $ 9,774,498 $ 9,776,526 $ 10,599,132 $ 822, % Expenditures Actual Actual Actual Adopted Adopted $ Variance Change SALARIES/WAGES $ 1,402,213 $ 1,313,573 $ 1,286,871 $ 1,313,355 $ 1,472,423 $ 159, % EMPLOYEE BENEFITS 1,003,752 1,027, ,590 1,052,819 1,062,329 9, % Subtotal 2,405,965 2,341,041 2,271,461 2,366,174 2,534, , % PURCHASED SERVICES $ 6,205,004 $ 6,182,995 $ 6,587,049 $ 6,713,912 $ 7,252,874 $ 538, % OTHER CHARGES 10,041 16,458 14,434 28,620 20,350 (8,270) (28.9%) MATERIALS & SUPPLIES 83,708 85, , , , % CAPITAL OUTLAY , , , , % Subtotal 6,298,753 6,284,525 6,835,626 7,410,352 8,064, , % Grand Total $ 8,704,718 $ 8,625,566 $ 9,107,087 $ 9,776,526 $ 10,599,130 $ 822, % Note: The Food Service fund balance will be utilized to replace equipment and renovate a middle school cafeteria. In addition, this budget includes the restoration of cafeteria aides at the elementary level. SCPS FY 2018 School Board Adopted 50

51 Food Service - (Fund 3) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 4200 BUILDING SERVICES 1161 COMP OF MAINT EMPLOYEES $ 36,903 $ 37,514 $ 38,640 $ 39,413 $ 40,202 $ % 2100 FICA 2,807 2,854 2,941 3,015 3, % 2210 VRS (PLAN 1 & 2) 3,760 3,065 3,157 2,609 2, % 2400 GROUP LIFE INSURANCE % 2500 DISABILITY INS (PLAN 1&2) % Total $ 43,910 $ 43,981 $ 45,301 $ 45,658 $ 46,571 $ % Actual Actual Actual Adopted Adopted Variance Change 4400 EQUIPMENT SERVICES 3310 REPAIRS TO EQUIPMENT $ 8,130 $ 1,950 $ 9,685 $ 18,000 $ 18,000 $ - 0.0% 6000 MATERIALS & SUPPLIES ,012 70,000 70, % 6009 REPAIR PARTS/SUPPLIES 63,618 61,489 74, , , % 8100 REPLACEMENT EQUIPMENT , , , , % Total $ 71,747 $ 63,439 $ 218,718 $ 648,000 $ 771,054 $ 123, % Actual Actual Actual Adopted Adopted Variance Change 5100 SCHOOL FOOD SERVICES 1130 COMP-PROF SUPV PERSONNEL$ 687,906 $ 638,229 $ 616,004 $ 628,332 $ 640,907 $ 12, % 1145 COMP OF CAFETERIA WORKERS 565, , , , ,419 (29,745) (5.3%) 1150 COMP OF CLERICAL STAFF 38,115 35,467 39,652 40,446 41, % 1535 CAFETERIA MONITORS , , % 1610 SUPPLEMENTAL PAY 19,699 19,648 16,859 38,000 38, % 1630 FACILITY USE - OVERTIME ,000 1, % 1998 BONUS - ONE TIME 54, % 2100 FICA 88,421 81,552 80,508 83,683 95,625 11, % 2210 VRS (PLAN 1 & 2) 145, , , , ,966 10, % 2220 VRS (HYBRID) - - 5,575 5,929 7,714 1, % 2300 HOSPITALIZATION 542, , , , ,302 (8,003) (1.4%) 2301 RETIREE HEALTH INSURANCE 105, , , , , % 2303 RETIREE PRESCRI DRUG PROG 56,194 62,772 60,651 63,466 67,274 3, % 2310 DENTAL INSURANCE 32,674 32,689 31,188 34,956 24,814 (10,142) (29.0%) 2311 RETIREE DENTAL INSURANCE 3,420 3,313 3,067 3,647 2,914 (733) (20.1%) 2400 GROUP LIFE INSURANCE 14,825 14,497 14,114 15,653 15,534 (119) (0.8%) 2500 DISABILITY INS (PLAN 1&2) - 4,395 4,160 4,111 3,922 (189) (4.6%) 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 7,222 6,950 7,426 8, % 2800 RETIREE SICK LEAVE PAY 7, ,025 14,355 14, % 2812 ERIP INCENTIVE - 10, % 3000 PURCHASED SERVICES 32,467 24,317 18,871 81,524 60,000 (21,524) (26.4%) 3001 PROFESSIONAL IMPROVEMENT % 3006 WORKER'S COMPENSATION 38,590 36,711 39,585 49,254 49, % 3015 FEES & RELATED SERVICES 6,125,817 6,119,869 6,518,535 6,565,134 7,125, , % 5201 POSTAGE - 4,562 3,035 6,000 4,000 (2,000) (33.3%) 5203 TELEPHONE , % 5401 LEASE/RENTALS 1,477 1,683 2,045 2,000 5,000 3, % 5500 TRAVEL 8,083 9,333 8,504 19,400 10,000 (9,400) (48.5%) 5801 DUES/LICENSES % 6000 MATERIALS & SUPPLIES 4,274 1,916 2,594 7,320 7, % 6001 OFFICE SUPPLIES 15,406 21,231 22,367 30,000 30, % 6008 GASOLINE/OIL/LUBRICANTS % Total $ 8,589,061 $ 8,518,146 $ 8,843,068 $ 9,082,868 $ 9,781,505 $ 698, % Grand Total $ 8,704,718 $ 8,625,566 $ 9,107,087 $ 9,776,526 $ 10,599,130 $ 822, % SCPS FY 2018 School Board Adopted 51

52 Fund 4 - Regional Adult Education Revenue and Expenditure Summary by Object Revenue FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change $ Actual Actual Actual Adopted Adopted Variance Change STATE FUNDS TOTAL $ 202,494 $ 201,353 $ 201,353 $ 201,380 $ 202,608 $ 1, % Subtotal 202, , , , ,608 1, % CITY-COUNTY FUNDS Fe 15,079 13,476 16,052 13,926 20,534 6, % FEDERAL FUNDS 343, , , , ,200 (12,700) (3.6%) OTHER FUNDS 120, , , , , % Subtotal 478, , , , ,988 (6,092) (1.1%) Grand Total $ 680,801 $ 638,975 $ 689,249 $ 775,460 $ 770,596 $ (4,864) (0.6%) Expenditures Actual Actual Actual Adopted Adopted $ Variance Change SALARIES/WAGES $ 525,945 $ 494,984 $ 537,333 $ 627,461 $ 579,835 $ (47,626) (7.6%) EMPLOYEE BENEFITS 76,683 76,827 87, , ,520 19, % Subtotal 602, , , , ,355 (27,722) (3.8%) PURCHASED SERVICES $ 21,410 $ 14,115 $ 17,114 $ 9,405 $ 22,262 $ 12, % OTHER CHARGES 3,511 3,176 2,769 5,982 4,010 (1,972) (33.0%) MATERIALS & SUPPLIES 45,648 49,859 44,734 27,996 39,973 11, % CAPITAL OUTLAY 7, % Subtotal 78,156 67,150 64,617 43,383 66,245 22, % Grand Total $ 680,784 $ 638,961 $ 689,177 $ 775,460 $ 770,600 $ (4,860) (0.6%) SCPS FY 2018 School Board Adopted 52

53 Regional Adult Education (Fund 4) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 1100 CLASSROOM INSTRUCTION Actual Actual Actual Adopted Adopted Variance Change 1121 COMP OF TEACHERS $ 474,270 $ 435,482 $ 468,617 $ 541,856 $ 486,794 $ (55,062) (10.2%) 1141 COMP OF TEACHER ASS'TS 5,709 10,173 13,841 12,042 14,774 2, % 1150 COMP OF CLERICAL STAFF 43,290 43,403 47,237 72,088 70,167 (1,921) (2.7%) 1350 CLERICAL - PART-TIME 1,175 4,426 6,163-6,625 6, % 1610 SUPPLEMENTAL PAY 1,500 1,500 1,475 1,475 1, % 2100 FICA 39,818 37,330 40,476 47,322 43,297 (4,025) (8.5%) 2210 VRS (PLAN 1 & 2) 16,390 17,973 18,270 26,064 29,766 3, % 2300 HOSPITALIZATION 17,909 17,459 23,761 24,923 44,239 19, % 2310 DENTAL INSURANCE 1, ,451 1,512 2, % 2400 GROUP LIFE INSURANCE 1,527 1,475 1,554 2,329 2, % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT - 1,314 1,384 1,974 2, % 3000 PURCHASED SERVICES 7,721 7,480 5,309 2,689 16,750 14, % 3001 PROFESSIONAL IMPROVEMENT 4,523 5,541 10,422 5,326 4,000 (1,326) (24.9%) 3013 PEM PPURCHASED SERVICES 7, % 3320 MAINTENANCE CONTRACTS 2,101 1,094 1,384 1,390 1, % 5203 TELEPHONE (100) (12.8%) 5401 LEASE/RENTALS % 5500 TRAVEL 440 2,001 1,700 4,806 2,933 (1,873) (39.0%) 6000 MATERIALS & SUPPLIES 45,648 49,859 44,734 27,996 39,973 11, % 8100 REPLACEMENT EQUIPMENT 7, % Total $ 678,916 $ 638,961 $ 689,177 $ 775,460 $ 770,600 $ (4,860) (0.6%) Actual Actual Actual Adopted Adopted Variance Change 1410 OFFICE OF THE PRINCIPAL 5500 TRAVEL $ 1,868 $ - $ - $ - $ - $ - 0.0% Total $ 1,868 $ - $ - $ - $ - $ - 0.0% Grand Total $ 680,784 $ 638,961 $ 689,177 $ 775,460 $ 770,600 $ (4,860) (0.6%) SCPS FY 2018 School Board Adopted 53

54 Fund 7 - Fleet Service Revenue and Expenditure Summary by Object - Fund 7 Revenue FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change $ Actual Actual Actual Adopted Adopted Variance Change FUND BALANCE $ - $ - $ - $ - $ 27,000 $ 27, % Subtotal ,000 27, % OTHER FUNDS Fe 2,315,610 2,489,996 2,456,320 2,648,798 2,733,110 84, % Subtotal 2,315,610 2,489,996 2,456,320 2,648,798 2,733,110 84, % Grand Total $ 2,315,610 $ 2,489,996 $ 2,456,320 $ 2,648,798 $ 2,760,110 $ 111, % Expenditures Actual Actual Actual Adopted Adopted $ Variance Change SALARIES/WAGES $ 827,087 $ 832,691 $ 860,572 $ 935,933 $ 948,051 $ 12, % EMPLOYEE BENEFITS 383, , , , ,102 (25,085) (5.8%) Subtotal 1,210,797 1,242,732 1,227,291 1,368,120 1,355,153 (12,967) (0.9%) PURCHASED SERVICES $ 49,220 $ 70,066 $ 112,414 $ 78,304 $ 79,501 $ 1, % OTHER CHARGES 101,365 90,937 89,212 99,821 99, % MATERIALS & SUPPLIES 980,141 1,003, ,907 1,084,909 1,193, , % CAPITAL OUTLAY ,225 17,644 31,644 14, % Subtotal 1,131,650 1,164,115 1,222,759 1,280,678 1,404, , % Grand Total $ 2,342,447 $ 2,406,847 $ 2,450,050 $ 2,648,798 $ 2,760,111 $ 111, % Note: The Fleet budget includes a 5% increase for markup on parts for a total markup of 20%, which is more in line with surrounding fleet operations to help cover Fleet operational expenses. The Fleet fund balance will be used to fund equipment replacements. SCPS FY 2018 School Board Adopted 54

55 Joint Fleet Maintenance Services (Fund 7) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 3400 VEHICLE MAINTENANCE SVCS 1110 COMP OF DIRECTORS $ 107,222 $ 109,052 $ 112,324 $ 114,571 $ 116,863 $ 2, % 1150 COMP OF CLERICAL STAFF 62,073 60,640 67,024 84,146 85,830 1, % 1165 COMP OF MECHANICS 640, , , , ,658 8, % 1260 COMP OF MECHANICS - O/T ,280 3,500 3, % 1600 COMP - SUPPLEMENTS ,200 6, % 1998 BONUS - ONE TIME 16, % 2100 FICA 58,667 59,635 61,897 66,765 68,183 1, % 2210 VRS (PLAN 1 & 2) 86,576 74,171 69,038 67,793 70,214 2, % 2220 VRS (HYBRID) 2,298 7,583 13,076 11,178 13,643 2, % 2300 HOSPITALIZATION 183, , , , ,349 (26,677) (12.1%) 2301 RETIREE HEALTH INSURANCE 24,295 28,364 23,268 29,120 29, % 2310 DENTAL INSURANCE 11,974 10,406 9,995 13,605 8,830 (4,775) (35.1%) 2311 RETIREE DENTAL INSURANCE 1,373 1,396 1,150 1,826 1,370 (456) (25.0%) 2400 GROUP LIFE INSURANCE 9,820 9,969 10,102 12,124 12, % 2500 DISABILITY INS (PLAN 1&2) - 2,024 1,851 2,059 1,977 (82) (4.0%) 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 2,228 2,296 2,444 2, % 2800 RETIREE SICK LEAVE PAY - 7, % 2810 ANNUAL LEAVE PAYOFF 4,626 18,443 5,212 4,690 4, % 2812 ERIP INCENTIVE - 14, % 3000 PURCHASED SERVICES 23,239 51,686 90,990 54,500 54, % 3001 PROFESSIONAL IMPROVEMENT ,804 2, % 3017 UNIFORM RENTALS 3,694 3,610 3,956 4,500 4, % 3310 REPAIRS TO EQUIPMENT 9,093 1,338 3,685 3,500 3, % 3320 MAINTENANCE CONTRACTS 12,992 13,382 13,783 13,000 14,197 1, % 5101 ELECTRICITY 67,340 74,178 74,415 75,000 75, % 5102 FUEL OIL/GAS 26,720 8,921 7,083 15,000 15, % 5103 WATER/SEWAGE FEES 3,741 4,383 5,189 4,389 4, % 5203 TELEPHONE 980 1,030-1,043 1, % 5309 FLEET INSURANCE 1,366 1, ,500 1, % 5401 LEASE/RENTALS ,037 2,300 2, % 5500 TRAVEL % 5801 DUES/LICENSES % 6001 OFFICE SUPPLIES 1,561 1,476 1,464 1,500 1, % 6008 GASOLINE/OIL/LUBRICANTS 8,770 7,227 4,726 10,000 10, % 6009 REPAIR PARTS/SUPPLIES 653, , , , ,177 75, % 6012 OTHER OPERATING SUPPLIES 11,438 7,901 7,891 9,996 9, % 6015 COMPUTER SUPPL/SOFTWARE 1,025 2,745 3,165 3,742 2,545 (1,197) (32.0%) 6017 UNIFORMS 978 1, ,000 1, % 6028 TIRES & TUBES - NEW 180, , , , ,000 30, % 6029 TIRES - RECAPPED 49,930 75,858 59,326 60,000 62,000 2, % 6030 CLEANING SUPPLIES 1,900 1,824 1,672 1,500 1, % 6049 FLUIDS/LUBRICANTS 71,341 63,691 60,196 60,000 63,000 3, % 6500 DONATIONS-SPECIAL PROGRAM % 8100 REPLACEMENT EQUIPMENT ,225 5,000 27,000 22, % 8200 NEW EQUIPMENT ,644 4,644 (8,000) (63.3%) Grand Total $ 2,342,447 $ 2,406,847 $ 2,450,050 $ 2,648,798 $ 2,760,111 $ 111, % SCPS FY 2018 School Board Adopted 55

56 Fund 5 Only Less CIP Overview by Revenue Source - Fund 5 Only Revenue FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change STATE SALES TAX $ 22,937,498 $ 23,784,356 $ 24,566,289 $ 25,396,738 $ 25,441,630 $ 44, % STATE FUNDS TOTAL 96,224,897 99,587,197 99,264, ,547, ,729,999 2,182, % Subtotal $ 119,162,395 $ 123,371,553 $ 123,831,247 $ 129,944,685 $ 132,171,629 $ 2,226, % FEDERAL FUNDS $ 8,548,339 $ 9,133,478 $ 8,993,712 $ 9,736,033 $ 10,385,238 $ 649, % CITY-COUNTY FUNDS $ 128,764,584 $ 161,303,339 $ 134,484,783 $ 122,345,837 $ 122,923,234 $ 577, % OTHER FUNDS* $ 4,419,756 $ 4,346,938 $ 4,907,238 $ 5,001,558 $ 6,575,804 $ 1,574, % Subtotal $ 141,732,679 $ 174,783,755 $ 148,385,733 $ 137,083,428 $ 139,884,276 $ 2,800, % Grand Total $ 260,895,074 $ 298,155,308 $ 272,216,980 $ 267,028,113 $ 272,055,905 $ 5,027, % $140,000,000 $120,000,000 $132,171,629 $122,923,234 Grand Total $272,055,905 $100,000,000 $80,000,000 $60,000,000 $40,000, % $20,000, % $6,575,804 $10,385,238 $- SALES TAX & STATE FUNDS CITY-COUNTY FUNDS 2.4% 3.8% OTHER FUNDS* FEDERAL FUNDS *Includes the use of $1,017,135 Operating Fund Balance SCPS FY 2018 School Board Adopted 56

57 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 1100 CLASSROOM INSTRUCTION 1000 SALARIES/WAGES $ 92,756,305 $ 93,469,029 $ 95,454,929 $ 97,656,806 $ 98,658,649 $ 1,001, % 2000 EMPLOYEE BENEFITS 38,359,095 42,642,948 38,985,596 44,124,918 46,926,818 2,801, % Personnel Related $ 131,115,400 $ 136,111,977 $ 134,440,525 $ 141,781,724 $ 145,585,467 $ 3,803, % 3000 PURCHASED SERVICES $ 1,601,850 $ 1,613,618 $ 1,728,619 $ 1,587,602 $ 1,475,866 $ (111,736) (7.0%) 5000 OTHER CHARGES 53,197 51,147 45, ,967 94,443 (226,524) (70.6%) 6000 MATERIALS & SUPPLIES 2,672,141 2,674,477 5,081,706 2,612,518 2,577,860 (34,658) (1.3%) 8000 CAPITAL OUTLAY 51,611 37,966 13,617 31,933 31, % Non-Personnel Related $ 4,378,799 $ 4,377,209 $ 6,869,284 $ 4,553,020 $ 4,180,102 $ (372,918) (8.2%) Total for Function $ 135,494,199 $ 140,489,185 $ 141,309,809 $ 146,334,744 $ 149,765,569 $ 3,430, % 1210 GUIDANCE SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 4,105,362 $ 4,084,757 $ 4,098,836 $ 4,183,960 $ 4,242,808 $ 58, % 2000 EMPLOYEE BENEFITS 1,550,963 1,816,172 1,669,389 1,808,460 1,895,533 87, % Personnel Related $ 5,656,325 $ 5,900,929 $ 5,768,224 $ 5,992,420 $ 6,138,341 $ 145, % 6000 MATERIALS & SUPPLIES $ 27,748 $ 29,525 $ 61,684 $ 25,141 $ 35,000 $ 9, % Non-Personnel Related $ 27,748 $ 29,525 $ 61,684 $ 25,141 $ 35,000 $ 9, % Total for Function $ 5,684,073 $ 5,930,454 $ 5,829,908 $ 6,017,561 $ 6,173,341 $ 155, % 1220 SCHOOL SOCIAL WORKERS SVC Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 867,516 $ 941,029 $ 1,165,079 $ 1,237,182 $ 1,215,304 $ (21,878) (1.8%) 2000 EMPLOYEE BENEFITS 330, , , , ,774 26, % Personnel Related $ 1,198,048 $ 1,335,555 $ 1,635,323 $ 1,769,710 $ 1,774,078 $ 4, % 3000 PURCHASED SERVICES $ 83,374 $ 160,136 $ 229,425 $ 172,840 $ 162,048 $ (10,792) (6.2%) 5000 OTHER CHARGES 9,927 10,642 14,768 9,268 9, % 6000 MATERIALS & SUPPLIES 32,996 17,254 22,455 24,479 39,243 14, % Non-Personnel Related $ 126,297 $ 188,032 $ 266,648 $ 206,587 $ 210,709 $ 4, % Total for Function $ 1,324,345 $ 1,523,588 $ 1,901,971 $ 1,976,297 $ 1,984,787 $ 8, % 1230 HOMEBOUND INSTRUCTION Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 161,875 $ 194,289 $ 199,461 $ 117,348 $ 117,348 $ - 0.0% 2000 EMPLOYEE BENEFITS 12,336 14,805 15,199 8,977 8, % Personnel Related $ 174,211 $ 209,094 $ 214,660 $ 126,325 $ 126,325 $ - 0.0% 5000 OTHER CHARGES $ 4,048 $ 5,930 $ 5,834 $ 8,703 $ 8,703 $ - 0.0% 6000 MATERIALS & SUPPLIES (169) (22.4%) Non-Personnel Related $ 4,048 $ 5,930 $ 6,556 $ 9,457 $ 9,288 $ (169) (1.8%) Total for Function $ 178,259 $ 215,024 $ 221,215 $ 135,782 $ 135,613 $ (169) (0.1%) SCPS FY 2018 School Board Adopted 57

58 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change 1310 IMPROVEMT OF INSTRUCTION Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 2,441,212 $ 2,685,246 $ 2,951,512 $ 3,237,533 $ 3,121,036 $ (116,497) (3.6%) 2000 EMPLOYEE BENEFITS 1,354,595 1,723,366 2,263,723 2,552,826 2,664, , % Personnel Related $ 3,795,807 $ 4,408,612 $ 5,215,235 $ 5,790,359 $ 5,785,289 $ (5,070) (0.1%) 3000 PURCHASED SERVICES $ 2,503,616 $ 2,682,428 $ 3,716,221 $ 3,492,145 $ 3,657,992 $ 165, % 5000 OTHER CHARGES 49,427 66,785 99, , ,554 (755) (0.6%) 6000 MATERIALS & SUPPLIES 1,172,919 1,108, , , ,950 84, % 8000 CAPITAL OUTLAY ,500-1,500 1, % Non-Personnel Related $ 3,725,962 $ 3,857,561 $ 4,193,706 $ 3,878,953 $ 4,129,996 $ 251, % Total for Function $ 7,521,769 $ 8,266,173 $ 9,408,941 $ 9,669,312 $ 9,915,285 $ 245, % Actual Actual Actual Adopted Adopted Variance Change 1311 GUIDANCE SERVICES 1000 SALARIES/WAGES $ - $ 1,200 $ 885 $ - $ 135 $ % 2000 EMPLOYEE BENEFITS % Personnel Related $ - $ 1,292 $ 947 $ - $ 145 $ % 3000 PURCHASED SERVICES $ 21,907 $ 9,374 $ 20,654 $ 19,371 $ 11,140 $ (8,231) (42.5%) 5000 OTHER CHARGES 2, ,305 1,661 1, % 6000 MATERIALS & SUPPLIES 16,296 20,002 9,545 11,151 15,152 4, % Non-Personnel Related $ 40,772 $ 30,285 $ 31,504 $ 32,183 $ 27,953 $ (4,230) (13.1%) Total for Function $ 40,772 $ 31,577 $ 32,451 $ 32,183 $ 28,098 $ (4,085) (12.7%) Actual Actual Actual Adopted Adopted Variance Change 1312 TESTING SERVICES 3000 PURCHASED SERVICES $ 4,962 $ 743 $ 922 $ 2,250 $ 1,867 $ (383) (17.0%) 6000 MATERIALS & SUPPLIES 30,749 35,714 73,848 36,666 36, % Non-Personnel Related $ 35,711 $ 36,457 $ 74,770 $ 38,916 $ 38,533 $ (383) (1.0%) Total for Function $ 35,711 $ 36,457 $ 74,770 $ 38,916 $ 38,533 $ (383) (1.0%) Actual Actual Actual Adopted Adopted Variance Change 1320 MEDIA SERVICES 1000 SALARIES/WAGES $ 3,049,493 $ 3,022,883 $ 3,032,097 $ 3,073,940 $ 2,989,834 $ (84,106) (2.7%) 2000 EMPLOYEE BENEFITS 1,079,949 1,143,052 1,151,203 1,242,852 1,286,869 44, % Personnel Related $ 4,129,442 $ 4,165,935 $ 4,183,300 $ 4,316,792 $ 4,276,703 $ (40,089) (0.9%) 6000 MATERIALS & SUPPLIES $ 257,288 $ 260,128 $ 214,816 $ 209,251 $ 205,320 $ (3,931) (1.9%) Non-Personnel Related $ 257,288 $ 260,128 $ 214,816 $ 209,251 $ 205,320 $ (3,931) (1.9%) Total for Function $ 4,386,730 $ 4,426,063 $ 4,398,116 $ 4,526,043 $ 4,482,023 $ (44,020) (1.0%) SCPS FY 2018 School Board Adopted 58

59 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 1400 INSTRUC SUPPORT-SCH ADMIN 1000 SALARIES/WAGES $ 223 $ 23,554 $ 56,597 $ 26,000 $ 26,000 $ - 0.0% 2000 EMPLOYEE BENEFITS 17 1,802 4,330 1,989 1, % Personnel Related $ 240 $ 25,356 $ 60,927 $ 27,989 $ 27,989 $ - 0.0% 3000 PURCHASED SERVICES $ 20,135 $ 21,126 $ 39,964 $ 24,699 $ 21,069 $ (3,630) (14.7%) 5000 OTHER CHARGES % 6000 MATERIALS & SUPPLIES 68,344 66,260 25,467 24,102 18,730 (5,372) (22.3%) Non-Personnel Related $ 88,647 $ 87,386 $ 65,431 $ 48,801 $ 39,799 $ (9,002) (18.4%) Total for Function $ 88,887 $ 112,742 $ 126,358 $ 76,790 $ 67,788 $ (9,002) (11.7%) 1410 OFFICE OF THE PRINCIPAL Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 9,445,827 $ 9,663,887 $ 9,925,007 $ 10,169,170 $ 10,357,851 $ 188, % 2000 EMPLOYEE BENEFITS 3,600,275 4,112,032 4,114,548 4,431,060 4,737, , % Personnel Related $ 13,046,102 $ 13,775,919 $ 14,039,555 $ 14,600,230 $ 15,095,112 $ 494, % 3000 PURCHASED SERVICES $ 92,665 $ 83,777 $ 86,913 $ 162,355 $ 147,243 $ (15,112) (9.3%) 5000 OTHER CHARGES 403, , , , ,262 (10,904) (2.4%) 6000 MATERIALS & SUPPLIES 271, , , , ,691 (18,878) (9.5%) Non-Personnel Related $ 767,598 $ 971,358 $ 738,918 $ 820,090 $ 775,196 $ (44,894) (5.5%) Total for Function $ 13,813,700 $ 14,747,277 $ 14,778,473 $ 15,420,320 $ 15,870,308 $ 449, % 2110 BOARD SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 127,145 $ 128,652 $ 129,992 $ 130,912 $ 131,851 $ % 2000 EMPLOYEE BENEFITS 50,255 55,814 59,015 64,639 67,436 2, % Personnel Related $ 177,400 $ 184,466 $ 189,007 $ 195,551 $ 199,287 $ 3, % 3000 PURCHASED SERVICES $ 24,286 $ 23,906 $ 23,043 $ 31,013 $ 28,958 $ (2,055) (6.6%) 5000 OTHER CHARGES 12,399 12,816 12,694 16,645 14,187 (2,458) (14.8%) 6000 MATERIALS & SUPPLIES 1, ,500 1, % Non-Personnel Related $ 38,438 $ 37,243 $ 36,106 $ 49,158 $ 44,645 $ (4,513) (9.2%) Total for Function $ 215,838 $ 221,709 $ 225,113 $ 244,709 $ 243,932 $ (777) (0.3%) 2120 EXECUTIVE ADMIN SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 450,715 $ 468,178 $ 526,958 $ 516,700 $ 530,128 $ 13, % 2000 EMPLOYEE BENEFITS 233, , , , ,750 7, % Personnel Related $ 683,929 $ 719,554 $ 777,495 $ 792,649 $ 813,878 $ 21, % 3000 PURCHASED SERVICES $ 75,795 $ 125,300 $ 110,756 $ 132,662 $ 118,740 $ (13,922) (10.5%) 5000 OTHER CHARGES 56,104 66,946 81, ,507 95,507 (10,000) (9.5%) 6000 MATERIALS & SUPPLIES 9,284 6,679 9,320 10,307 8,216 (2,091) (20.3%) 8000 CAPITAL OUTLAY - 2,086-2,090 2, % Non-Personnel Related $ 141,183 $ 201,011 $ 201,137 $ 250,566 $ 224,553 $ (26,013) (10.4%) Total for Function $ 825,112 $ 920,565 $ 978,632 $ 1,043,215 $ 1,038,431 $ (4,784) (0.5%) SCPS FY 2018 School Board Adopted 59

60 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 2130 PUBLIC INFORMATION 1000 SALARIES/WAGES $ 195,958 $ 206,356 $ 288,165 $ 317,643 $ 324,006 $ 6, % 2000 EMPLOYEE BENEFITS 50,358 57,745 87,627 97, ,979 3, % Personnel Related $ 246,316 $ 264,101 $ 375,792 $ 415,263 $ 424,985 $ 9, % 3000 PURCHASED SERVICES $ 138,972 $ 56,603 $ 58,040 $ 71,746 $ 65,285 $ (6,461) (9.0%) 5000 OTHER CHARGES 44,005 66,703 76,711 52,834 50,174 (2,660) (5.0%) 6000 MATERIALS & SUPPLIES 66,981 55,356 63,014 62,340 61,340 (1,000) (1.6%) Non-Personnel Related $ 249,958 $ 178,663 $ 197,765 $ 186,920 $ 176,799 $ (10,121) (5.4%) Total for Function $ 496,274 $ 442,764 $ 573,557 $ 602,183 $ 601,784 $ (399) (0.1%) 2140 HUMAN RESOURCES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 827,115 $ 755,999 $ 843,699 $ 861,567 $ 879,377 $ 17, % 2000 EMPLOYEE BENEFITS 398, , , , ,609 (20,364) (4.5%) Personnel Related $ 1,226,027 $ 1,117,952 $ 1,262,527 $ 1,310,540 $ 1,307,986 $ (2,554) (0.2%) 3000 PURCHASED SERVICES $ 103,385 $ 97,910 $ 107,772 $ 115,425 $ 106,925 $ (8,500) (7.4%) 5000 OTHER CHARGES 3,719 5,187 4,057 4,446 4, % 6000 MATERIALS & SUPPLIES 28,694 22,904 17,107 14,239 13,178 (1,061) (7.5%) Non-Personnel Related $ 135,798 $ 126,001 $ 128,936 $ 134,110 $ 124,549 $ (9,561) (7.1%) Total for Function $ 1,361,825 $ 1,243,954 $ 1,391,462 $ 1,444,650 $ 1,432,535 $ (12,115) (0.8%) 2150 PLANNING SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 62,981 $ 64,004 $ 65,925 $ 67,244 $ 68,589 $ 1, % 2000 EMPLOYEE BENEFITS 21,074 23,472 23,661 25,622 27,486 1, % Personnel Related $ 84,055 $ 87,477 $ 89,586 $ 92,866 $ 96,075 $ 3, % Total for Function $ 84,055 $ 87,477 $ 89,586 $ 92,866 $ 96,075 $ 3, % 2160 FISCAL SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 783,773 $ 870,398 $ 891,909 $ 919,829 $ 929,884 $ 10, % 2000 EMPLOYEE BENEFITS 281, , , , ,238 44, % Personnel Related $ 1,064,970 $ 1,222,087 $ 1,248,574 $ 1,306,050 $ 1,360,122 $ 54, % 3000 PURCHASED SERVICES $ 47,718 $ 77,724 $ 45,436 $ 48,187 $ 43,013 $ (5,174) (10.7%) 5000 OTHER CHARGES 5,671 2,488 2,215 3,689 3, % 6000 MATERIALS & SUPPLIES 11,475 14,386 20,692 7,439 5,774 (1,665) (22.4%) Non-Personnel Related $ 64,863 $ 94,598 $ 68,343 $ 59,315 $ 52,476 $ (6,839) (11.5%) Total for Function $ 1,129,833 $ 1,316,685 $ 1,316,916 $ 1,365,365 $ 1,412,598 $ 47, % SCPS FY 2018 School Board Adopted 60

61 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 2170 PURCHASING 1000 SALARIES/WAGES $ 94,168 $ 103,020 $ 107,566 $ 109,718 $ 111,913 $ 2, % 2000 EMPLOYEE BENEFITS 45,898 51,801 49,494 53,047 56,821 3, % Personnel Related $ 140,066 $ 154,821 $ 157,060 $ 162,765 $ 168,734 $ 5, % 3000 PURCHASED SERVICES $ 965 $ 1,558 $ 1,441 $ 2,095 $ 1,588 $ (507) (24.2%) 5000 OTHER CHARGES ,472 1, % Non-Personnel Related $ 1,035 $ 2,213 $ 1,441 $ 3,567 $ 3,060 $ (507) (14.2%) Total for Function $ 141,101 $ 157,034 $ 158,501 $ 166,332 $ 171,794 $ 5, % 2220 HEALTH SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 2,186,983 $ 2,157,169 $ 2,115,488 $ 2,315,833 $ 2,349,848 $ 34, % 2000 EMPLOYEE BENEFITS 755, , , ,652 1,128, , % Personnel Related $ 2,942,931 $ 3,119,919 $ 2,960,559 $ 3,305,485 $ 3,478,148 $ 172, % 3000 PURCHASED SERVICES $ 621,081 $ 739,978 $ 706,889 $ 683,195 $ 533,005 $ (150,190) (22.0%) 5000 OTHER CHARGES 13,774 11,044 11,523 16,474 16, % 6000 MATERIALS & SUPPLIES 119,921 57,573 84,540 48,213 48, % Non-Personnel Related $ 754,777 $ 808,595 $ 802,952 $ 747,882 $ 597,692 $ (150,190) (20.1%) Total for Function $ 3,697,708 $ 3,928,515 $ 3,763,511 $ 4,053,367 $ 4,075,840 $ 22, % 2230 PSYCHOLOGICAL SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 656,113 $ 712,370 $ 801,650 $ 910,228 $ 1,000,573 $ 90, % 2000 EMPLOYEE BENEFITS 191, , , , ,578 38, % Personnel Related $ 847,932 $ 942,221 $ 1,060,868 $ 1,240,712 $ 1,369,151 $ 128, % 3000 PURCHASED SERVICES $ - $ 61,218 $ 128,935 $ 9,060 $ 9,060 $ - 0.0% 5000 OTHER CHARGES 7,538 7,141 6,511 10,681 10, % 6000 MATERIALS & SUPPLIES 6,140 40,355 22,367 22,500 17,576 (4,924) (21.9%) Non-Personnel Related $ 13,678 $ 108,714 $ 157,813 $ 42,241 $ 37,317 $ (4,924) (11.7%) Total for Function $ 861,610 $ 1,050,935 $ 1,218,682 $ 1,282,953 $ 1,406,468 $ 123, % 3100 TRANSP - MGMT & DIRECTION Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 669,408 $ 687,785 $ 697,008 $ 801,242 $ 820,468 $ 19, % 2000 EMPLOYEE BENEFITS 472, , , , ,177 28, % Personnel Related $ 1,142,354 $ 1,287,431 $ 1,298,866 $ 1,477,093 $ 1,524,645 $ 47, % 3000 PURCHASED SERVICES $ 50,758 $ 58,247 $ 145,685 $ 156,658 $ 152,370 $ (4,288) (2.7%) 5000 OTHER CHARGES 40,328 42,049 43,280 42,481 42, % 6000 MATERIALS & SUPPLIES 43,068 10,490 15,200 7,449 7, % 8000 CAPITAL OUTLAY (193) (40.5%) Non-Personnel Related $ 134,251 $ 110,785 $ 204,165 $ 207,064 $ 202,776 $ (4,288) (2.1%) Total for Function $ 1,276,605 $ 1,398,216 $ 1,503,030 $ 1,684,157 $ 1,727,421 $ 43, % SCPS FY 2018 School Board Adopted 61

62 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 3200 VEHICLE OPERATION SVCS 1000 SALARIES/WAGES $ 7,426,216 $ 7,517,956 $ 8,267,330 $ 7,756,654 $ 7,953,041 $ 196, % 2000 EMPLOYEE BENEFITS 3,677,371 3,645,667 3,800,083 4,382,454 4,562, , % Personnel Related $ 11,103,587 $ 11,163,622 $ 12,067,414 $ 12,139,108 $ 12,515,433 $ 376, % 3000 PURCHASED SERVICES $ 169,893 $ 210,267 $ 215,605 $ 261,312 $ 370,312 $ 109, % 5000 OTHER CHARGES 97,200 92,730 84, , ,928 (21,000) (16.8%) 6000 MATERIALS & SUPPLIES 1,818,616 1,423, ,250 1,528,251 1,239,627 (288,624) (18.9%) 8000 CAPITAL OUTLAY 188, , ,702 95,200 - (95,200) (100.0%) Non-Personnel Related $ 2,274,190 $ 2,364,380 $ 1,584,293 $ 2,009,691 $ 1,713,867 $ (295,824) (14.7%) Total for Function $ 13,377,778 $ 13,528,003 $ 13,651,706 $ 14,148,799 $ 14,229,300 $ 80, % 3400 VEHICLE MAINTENANCE SVCS Actual Actual Actual Adopted Adopted Variance Change 3000 PURCHASED SERVICES $ 1,820,094 $ 1,894,007 $ 1,918,678 $ 1,984,089 $ 2,043,851 $ 59, % Non-Personnel Related $ 1,820,094 $ 1,894,007 $ 1,918,678 $ 1,984,089 $ 2,043,851 $ 59, % Total for Function $ 1,820,094 $ 1,894,007 $ 1,918,678 $ 1,984,089 $ 2,043,851 $ 59, % 4100 MAINT - MGMT & DIRECTION Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 303,961 $ 299,878 $ 313,221 $ 323,640 $ 423,418 $ 99, % 2000 EMPLOYEE BENEFITS 437, , , , ,556 62, % Personnel Related $ 741,815 $ 734,947 $ 809,164 $ 868,458 $ 1,030,974 $ 162, % 3000 PURCHASED SERVICES $ 42,956 $ 9,326 $ 7,597 $ 8,757 $ 4,486 $ (4,271) (48.8%) 5000 OTHER CHARGES 18,230 13,930 15,757 15,260 11,797 (3,463) (22.7%) 6000 MATERIALS & SUPPLIES 7,529 6,195 7,641 7,817 6,000 (1,817) (23.2%) 8000 CAPITAL OUTLAY 10, % Non-Personnel Related $ 79,043 $ 29,451 $ 30,995 $ 31,834 $ 22,283 $ (9,551) (30.0%) Total for Function $ 820,858 $ 764,398 $ 840,158 $ 900,292 $ 1,053,257 $ 152, % 4200 BUILDING SERVICES Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 4,907,419 $ 4,996,145 $ 4,913,879 $ 5,192,904 $ 4,872,368 $ (320,536) (6.2%) 2000 EMPLOYEE BENEFITS 2,242,268 2,366,365 2,048,577 2,218,540 2,156,415 (62,125) (2.8%) Personnel Related $ 7,149,687 $ 7,362,510 $ 6,962,456 $ 7,411,444 $ 7,028,783 $ (382,661) (5.2%) 3000 PURCHASED SERVICES $ 2,619,322 $ 2,693,329 $ 2,911,690 $ 2,794,732 $ 3,057,255 $ 262, % 5000 OTHER CHARGES 7,967,199 7,521,345 7,363,123 8,393,564 8,063,825 (329,739) (3.9%) 6000 MATERIALS & SUPPLIES 1,287,568 1,443,096 1,521,206 1,082,482 1,041,639 (40,843) (3.8%) 8000 CAPITAL OUTLAY , % Non-Personnel Related $ 11,874,089 $ 11,657,770 $ 11,846,380 $ 12,270,778 $ 12,162,719 $ (108,059) (0.9%) Total for Function $ 19,023,777 $ 19,020,280 $ 18,808,835 $ 19,682,222 $ 19,191,502 $ (490,720) (2.5%) SCPS FY 2018 School Board Adopted 62

63 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 4300 GROUNDS SERVICES 3000 PURCHASED SERVICES $ 170,730 $ 206,378 $ 153,742 $ 93,653 $ 110,000 $ 16, % 5000 OTHER CHARGES 6,014 8,436 12,595 6,048 15,000 8, % 6000 MATERIALS & SUPPLIES 89,294 89, ,525 54,841 75,298 20, % Non-Personnel Related $ 266,038 $ 303,868 $ 266,862 $ 154,542 $ 200,298 $ 45, % Total for Function $ 266,038 $ 303,868 $ 266,862 $ 154,542 $ 200,298 $ 45, % 4400 EQUIPMENT SERVICES Actual Actual Actual Adopted Adopted Variance Change 3000 PURCHASED SERVICES $ 335,914 $ 267,685 $ 231,306 $ 297,853 $ 262,304 $ (35,549) (11.9%) 6000 MATERIALS & SUPPLIES 87,096 66,498 51,355 32,417 25,149 (7,268) (22.4%) 8000 CAPITAL OUTLAY 25,602 25,882 25, % Non-Personnel Related $ 448,613 $ 360,065 $ 308,264 $ 330,270 $ 287,453 $ (42,817) (13.0%) Total for Function $ 448,613 $ 360,065 $ 308,264 $ 330,270 $ 287,453 $ (42,817) (13.0%) 4500 VEHICLE SERVICES Actual Actual Actual Adopted Adopted Variance Change 3000 PURCHASED SERVICES $ 89,167 $ 100,167 $ 119,690 $ 113,452 $ 125,376 $ 11, % 5000 OTHER CHARGES 10,858 10,518 9,325 14,000 10,000 (4,000) (28.6%) 6000 MATERIALS & SUPPLIES 149, ,993 96, , ,500 (19,091) (16.0%) Non-Personnel Related $ 249,961 $ 234,678 $ 225,165 $ 247,043 $ 235,876 $ (11,167) (4.5%) Total for Function $ 249,961 $ 234,678 $ 225,165 $ 247,043 $ 235,876 $ (11,167) (4.5%) 6810 TECHNOLOGY - CLASSROOM Actual Actual Actual Adopted Adopted Variance Change 5000 OTHER CHARGES $ 37,867 $ 65,418 $ 10,843 $ 11,383 $ 11,383 $ - 0.0% 6000 MATERIALS & SUPPLIES 935, , , ,617 1,400, , % Non-Personnel Related $ 973,193 $ 879,818 $ 866,950 $ 894,000 $ 1,412,000 $ 518, % Total for Function $ 973,193 $ 879,818 $ 866,950 $ 894,000 $ 1,412,000 $ 518, % 6820 TECHNOLOGY -INSTRUCT. SUP Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 2,701,714 $ 2,877,655 $ 2,951,749 $ 3,124,682 $ 3,143,824 $ 19, % 2000 EMPLOYEE BENEFITS 1,053,732 1,219,297 1,248,884 1,426,864 1,453,487 26, % Personnel Related $ 3,755,446 $ 4,096,952 $ 4,200,633 $ 4,551,546 $ 4,597,311 $ 45, % 3000 PURCHASED SERVICES $ 626,938 $ 522,747 $ 776,571 $ 726,205 $ 643,311 $ (82,894) (11.4%) 5000 OTHER CHARGES 117, , , , , % 6000 MATERIALS & SUPPLIES 228, , , , ,081 (594) (0.4%) Non-Personnel Related $ 972,018 $ 1,016,719 $ 1,075,804 $ 1,097,216 $ 1,013,728 $ (83,488) (7.6%) Total for Function $ 4,727,464 $ 5,113,671 $ 5,276,437 $ 5,648,762 $ 5,611,039 $ (37,723) (0.7%) SCPS FY 2018 School Board Adopted 63

64 Expenditure Trends by Function - Operating (Less CIP) Function FY14 FY15 FY16 FY17 FY18 $ % Generic Object/Description Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 6830 TECHNOLOGY-ADMINISTRATION 1000 SALARIES/WAGES $ 470,123 $ 462,686 $ 395,113 $ 444,067 $ 458,827 $ 14, % 2000 EMPLOYEE BENEFITS 262, , , , ,947 30, % Personnel Related $ 733,017 $ 722,054 $ 660,628 $ 741,413 $ 786,774 $ 45, % 3000 PURCHASED SERVICES $ 103,354 $ 107,100 $ 149,294 $ 400,541 $ 390,303 $ (10,238) (2.6%) 5000 OTHER CHARGES 5,142 5,611 4,600 5,782 5, % 6000 MATERIALS & SUPPLIES 21,400 14,539 6,237 60,886 13,886 (47,000) (77.2%) Non-Personnel Related $ 129,896 $ 127,250 $ 160,131 $ 467,209 $ 409,971 $ (57,238) (12.3%) Total for Function $ 862,912 $ 849,304 $ 820,759 $ 1,208,622 $ 1,196,745 $ (11,877) (1.0%) 6850 TECHNOLOGY-TRANSPORTATION Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 148,191 $ 149,237 $ 155,588 $ 160,321 $ 163,529 $ 3, % 2000 EMPLOYEE BENEFITS 47,860 53,541 54,178 58,266 71,017 12, % Personnel Related $ 196,051 $ 202,778 $ 209,766 $ 218,587 $ 234,546 $ 15, % Total for Function $ 196,051 $ 202,778 $ 209,766 $ 218,587 $ 234,546 $ 15, % 6860 TECHNOLOGY-MAINTENANCE Actual Actual Actual Adopted Adopted Variance Change 1000 SALARIES/WAGES $ 70,218 $ 77,804 $ 80,139 $ 81,742 $ 83,377 $ 1, % 2000 EMPLOYEE BENEFITS 29,267 25,460 25,187 25,816 26, % Personnel Related $ 99,485 $ 103,264 $ 105,326 $ 107,558 $ 109,919 $ 2, % Total for Function $ 99,485 $ 103,264 $ 105,326 $ 107,558 $ 109,919 $ 2, % 7100 DEBT SERVICE Actual Actual Actual Adopted Adopted Variance Change 5000 OTHER CHARGES $ 17,400 $ 552,076 $ 9,600 $ 32,000 $ 32,000 $ - 0.0% 9000 DEBT SERVICES 37,168,083 65,318,146 39,213,090 25,263,582 25,549, , % Non-Personnel Related $ 37,185,483 $ 65,870,221 $ 39,222,690 $ 25,295,582 $ 25,581,896 $ 286, % Total for Function $ 37,185,483 $ 65,870,221 $ 39,222,690 $ 25,295,582 $ 25,581,896 $ 286, % Grand Total $ 258,710,111 $ 295,670,748 $ 271,822,597 $ 267,028,113 $ 272,055,905 $ 5,027, % SCPS FY 2018 School Board Adopted 64

65 SCPS FY 2018 School Board Adopted 65

66 Fund 5 Only- Instruction Fund 5 Operating Instruction - provides for the day-to-day teaching and learning of the school division. The instruction category increased by $4,233,397. The FY 2018 Adopted for Fund 5 Operating Instruction is $188,461,345 (Fund 5 Only). Instruction: Fund 5 Only Total - $188,461,345 Homebound Instruction $135, % Social Worker $1,984, % Improvement of Instruction $9,915, % Testing $38, % Media Services $4,482, % Instruction Support $67, % Office of the Principal $15,870, % Guidance Services $6,201, % Classroom Instruction $149,765, % SCPS FY 2018 School Board Adopted 66

67 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 1100 CLASSROOM INSTRUCTION Actual Actual Actual Adopted Adopted Variance Change 1121 COMP OF TEACHERS $ 80,344,034 $ 81,964,583 $ 83,524,713 $ B d t 86,013,215 $ B d t 86,805,254 $ 792, % 1123 COORDINATOR 200, , , , ,392 6, % 1139 COMP OF THERAPISTS 45,801 3, % 1141 COMP OF TEACHER ASS'TS 6,977,562 7,595,877 7,767,430 7,444,870 7,524,110 79, % 1142 COMP-HEALTH/SAFETY OFFICE 253, , , , ,809 (6,245) (2.3%) 1147 EDUCATIONAL DIAGNOSTICIAN 139,483 89,371 74,432 65,681 - (65,681) (100.0%) 1150 COMP OF CLERICAL STAFF 2,580 2,667 2,374 2,550 29,628 27, % 1520 COMP OF SUB TEACHERS 1,518,975 1,644,462 1,931,428 1,945,233 2,053, , % 1600 COMP - SUPPLEMENTS 1,271,378 1,102,278 1,141,569 1,170,512 1,224,887 54, % 1610 SUPPLEMENTAL PAY 316, , , , ,736 6, % 1620 NON-CONTRACTED COMP % 1650 NATIONAL BOARD TCHR BONUS - 270, , , , % 1998 BONUS - ONE TIME 1,686, % 2100 FICA 6,701,042 6,784,141 6,906,776 7,089,575 7,097,973 8, % 2210 VRS (PLAN 1 & 2) 11,101,218 12,319,305 11,333,089 12,324,512 13,068, , % 2220 VRS (HYBRID) 1, ,483 1,314,867 1,342,052 2,251, , % 2300 HOSPITALIZATION 16,662,783 15,392,256 14,491,207 17,803,009 19,035,807 1,232, % 2301 RETIREE HEALTH INSURANCE 1,811,570 2,847,953 1,603,024 1,835,071 1,835, % 2310 DENTAL INSURANCE 876, , ,348 1,067, ,732 (203,730) (19.1%) 2311 RETIREE DENTAL INSURANCE 91,436 83,320 70,218 80,024 60,018 (20,006) (25.0%) 2400 GROUP LIFE INSURANCE 1,031,313 1,049,074 1,072,034 1,221,224 1,229,674 8, % 2500 DISABILITY INS (PLAN 1&2) - 230, , , ,734 (12,305) (5.4%) 2510 DISABILITY INS (HYBRID) 35 10,535 30,929 30,210 45,978 15, % 2750 RETIREE HEALTH CREDIT - 934, ,393 1,034,783 1,154, , % 2800 RETIREE SICK LEAVE PAY 81, ,613 68,386 69,957 69, % 2810 ANNUAL LEAVE PAYOFF , % 2811 MAKE WHOLE PROVISION % 2812 ERIP INCENTIVE - 1,434, % 3000 PURCHASED SERVICES 1,276,926 1,351,485 1,437,568 1,282,455 1,174,671 (107,784) (8.4%) 3001 PROFESSIONAL IMPROVEMENT 76,441 69,350 83,299 95,828 97,828 2, % 3002 PRINTING/BINDING 1, ,000 1, % 3006 WORKER'S COMPENSATION 246, , , , ,055 (6,000) (2.9%) 3008 STAFF TRAINING % 3320 MAINTENANCE CONTRACTS 1, % 5203 TELEPHONE 821 1,465 1,356 1,936 2, % 5401 LEASE/RENTALS 12,253 9,548 8,430 9,059 7,257 (1,802) (19.9%) 5500 TRAVEL 40,123 40,133 35,556 84,972 84,866 (106) (0.1%) 5807 MISC. FEES/CHARGES ,000 - (225,000) (100.0%) 6000 MATERIALS & SUPPLIES 2,133,720 2,111,437 1,992,143 2,027,335 1,983,334 (44,001) (2.2%) 6001 OFFICE SUPPLIES 2,926 4,241 1,869 1, (1,000) (90.4%) 6002 TEXTBOOKS 112, ,613 2,699, , , % 6004 MEDICAL & DENTAL SUPPLIES 18,482 18,280 17,466 18,453 18,062 (391) (2.1%) 6014 ATHLETIC SUPPLIES 65,134 49,108 51,295 44,767 45, % 6015 COMPUTER SUPPL/SOFTWARE - - 5, % 6034 ASSISTIVE TECHNOLOGY 5,163 7,189 7,006 32,300 32, % 6036 COMPUTER SUPPLIES 135, , , , , % 6042 PARENT EDUCATION SUPPLIES 6,687 10,335 10, % 6045 BAND SUPPLIES 51,981 50,020 49,168 49,595 56,591 6, % 6046 ACADEMIC ACTIVITIES SUPP 25,660 30,256 23,326 30,793 21,470 (9,323) (30.3%) 6060 FOOD 6,565 8,381 9,782 1,000 12,366 11, % 6100 STRINGS PROGRAM SUPPLIES 36,168 34,223 34,146 34,444 37,427 2, % 6102 SUPPLEMENTAL MATERIALS 43,791 35,083 31,479 51,711 44,770 (6,941) (13.4%) 6104 CHORUS PROGRAM 14,491 14,170 14,120 13,691 18,072 4, % 6151 ATHLETIC TRAINER SUPPLIES 13,889 8,473 8,463 8,466 8, % 8100 REPLACEMENT EQUIPMENT 23, ,258 13, % 8200 NEW EQUIPMENT 28,005 37,966 13,617 18,675 18, % Total $ 135,494,199 $ 140,489,185 $ 141,309,809 $ 146,334,744 $ 149,765,569 $ 3,430, % SCPS FY 2018 School Board Adopted 67

68 FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 1210 GUIDANCE SERVICES Operating Fund (Fund 5) Expenditure Trends by Function and Object Actual Actual Actual Adopted Adopted Variance Change 1121 COMP OF TEACHERS $ 3,332,431 $ 3,388,758 $ 3,387,356 $ 3,464,552 $ 3,536,932 $ 72, % 1123 COORDINATOR 78,306 81,068 83,501 85,172 86,876 1, % 1124 COMP OF INST SUPERVISORS 89,222 90,906 93,634 95,507 97,418 1, % 1150 COMP OF CLERICAL STAFF 500, , , , ,582 (17,147) (3.2%) 1520 COMP OF SUB TEACHERS 20,679 13,350 9, % 1998 BONUS - ONE TIME 84, % 2100 FICA 297, , , , ,335 4, % 2210 VRS (PLAN 1 & 2) 512, , , , ,598 53, % 2220 VRS (HYBRID) - 12,407 37,307 37,541 62,828 25, % 2300 HOSPITALIZATION 582, , , , ,508 6, % 2301 RETIREE HEALTH INSURANCE 68,930 68,736 52,375 58,885 58, % 2310 DENTAL INSURANCE 35,231 35,544 34,884 40,247 30,878 (9,369) (23.3%) 2311 RETIREE DENTAL INSURANCE 2,719 2,656 1,533 1,824 1,368 (456) (25.0%) 2400 GROUP LIFE INSURANCE 47,769 48,538 48,721 54,810 55, % 2500 DISABILITY INS (PLAN 1&2) - 10,582 10,132 10,360 10,095 (265) (2.6%) 2510 DISABILITY INS (HYBRID) , % 2750 RETIREE HEALTH CREDIT - 43,237 43,399 46,443 52,187 5, % 2800 RETIREE SICK LEAVE PAY 3,848 12,045 1, % 2812 ERIP INCENTIVE - 95, % 6016 TESTING MATERIALS 27,748 29,525 61,684 25,141 35,000 9, % Total $ 5,684,073 $ 5,930,454 $ 5,829,908 $ 6,017,561 $ 6,173,341 $ 155, % Actual Actual Actual Adopted Adopted Variance Change 1220 SCHOOL SOCIAL WORKERS SVC 1110 COMP OF DIRECTORS $ - $ - $ 105,490 $ 107,600 $ 109,752 $ 2, % 1124 COMP OF INST SUPERVISORS 87,657 89, % 1134 COMP OF SOCIAL WORKERS 774, ,162 1,049,372 1,120,884 1,096,854 (24,030) (2.1%) 1600 COMP - SUPPLEMENTS 2,116 2,116 2,116 2,116 2, % 1610 SUPPLEMENTAL PAY 2,913 7,427 8,102 6,582 6, % 2100 FICA 62,405 67,438 84,186 89,669 87,436 (2,233) (2.5%) 2210 VRS (PLAN 1 & 2) 109, , , , ,412 16, % 2220 VRS (HYBRID) - 8,758 25,110 27,415 27, % 2300 HOSPITALIZATION 139, , , , ,456 13, % 2310 DENTAL INSURANCE 8,435 9,338 10,625 13,038 10,615 (2,423) (18.6%) 2400 GROUP LIFE INSURANCE 10,199 11,085 13,801 16,122 15,835 (287) (1.8%) 2500 DISABILITY INS (PLAN 1&2) - 2,318 2,556 2,750 2,737 (13) (0.5%) 2510 DISABILITY INS (HYBRID) (53) (8.6%) 2750 RETIREE HEALTH CREDIT - 9,874 12,302 13,659 14,868 1, % 2810 ANNUAL LEAVE PAYOFF 1,060 1,085 2, % 3000 PURCHASED SERVICES 82, , , , ,546 (9,488) (5.6%) 3001 PROFESSIONAL IMPROVEMENT 510 1,820 1,414 2,306 1,502 (804) (34.9%) 3600 ADVERTISING (500) (100.0%) 5203 TELEPHONE (500) (100.0%) 5500 TRAVEL 9,927 10,642 14,768 8,568 9, % 5801 DUES/LICENSES (100) (50.0%) 6000 MATERIALS & SUPPLIES 32,996 17,254 22,455 24,479 39,243 14, % Total $ 1,324,345 $ 1,523,588 $ 1,901,971 $ 1,976,297 $ 1,984,787 $ 8, % Actual Actual Actual Adopted Adopted Variance Change 1230 HOMEBOUND INSTRUCTION 1321 COMP OF HOMEBOUND TCHRS $ 161,875 $ 194,289 $ 199,461 $ 117,348 $ 117,348 $ - 0.0% 2100 FICA 12,336 14,805 15,199 8,977 8, % 5500 TRAVEL 4,048 5,930 5,834 8,703 8, % 6000 MATERIALS & SUPPLIES (169) (22.4%) Total $ 178,259 $ 215,024 $ 221,215 $ 135,782 $ 135,613 $ (169) (0.1%) SCPS FY 2018 School Board Adopted 68

69 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 1310 IMPROVEMT OF INSTRUCTION Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS $ 450,883 $ 538,060 $ 611,586 $ 629,423 $ 708,861 $ 79, % 1113 COMP OF ASST SUPTS 132, , , , ,654 2, % 1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 4, % 1117 SPECIALISTS 52,820 53,907 55,525 56,636 59,389 2, % 1121 COMP OF TEACHERS 561, , , , ,490 (164,478) (19.8%) 1123 COORDINATOR 227, , , , ,377 32, % 1124 COMP OF INST SUPERVISORS 70,965 90,115 92,819 94,676 96,570 1, % 1141 COMP OF TEACHER ASS'TS 25,275 4,827-19,645 - (19,645) (100.0%) 1150 COMP OF CLERICAL STAFF 547, , , , ,001 (2,186) (0.4%) 1520 COMP OF SUB TEACHERS 7, ,208 17,545 2,545 (15,000) (85.5%) 1600 COMP - SUPPLEMENTS 13,253 11,638 11,638 11,638 11, % 1610 SUPPLEMENTAL PAY 259, , , , ,311 (34,369) (8.0%) 1998 BONUS - ONE TIME 87, % 2100 FICA 176, , , , ,809 (8,521) (3.6%) 2210 VRS (PLAN 1 & 2) 257, , , , ,820 36, % 2220 VRS (HYBRID) - - 7,450 7,923 8,997 1, % 2300 HOSPITALIZATION 257, , , , ,611 (12,062) (3.1%) 2301 RETIREE HEALTH INSURANCE 176, , , , , % 2303 RETIREE PRESCRI DRUG PROG 426, , , , , , % 2310 DENTAL INSURANCE 15,990 16,433 17,032 22,978 16,957 (6,021) (26.2%) 2311 RETIREE DENTAL INSURANCE 8,706 10,528 33,488 38,448 26,725 (11,723) (30.5%) 2400 GROUP LIFE INSURANCE 24,003 26,702 29,681 36,321 35,626 (695) (1.9%) 2500 DISABILITY INS (PLAN 1&2) - 5,761 6,219 7,167 6,913 (254) (3.5%) 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 23,785 26,436 30,776 33,448 2, % 2800 RETIREE SICK LEAVE PAY 7,650 22,208 5,996 2,880 2, % 2810 ANNUAL LEAVE PAYOFF 3,364 1,974 11,967 11,941 11, % 2812 ERIP INCENTIVE - 69, % 3000 PURCHASED SERVICES 887, , , , ,580 23, % 3001 PROFESSIONAL IMPROVEMENT 185, , , , ,312 42, % 3002 PRINTING/BINDING 4, ,704 6,800 6, % 3009 STUDENT TRAINING % 3015 FEES & RELATED SERVICES 8,000 11,581 56,306 19,605 19, % 3180 LEGAL FEES 26,570 25, ,468 44,514 44, % 3320 MAINTENANCE CONTRACTS 11,190 11,373 10,592 12,045 12, % 3420 IN-LIEU-OF TRANSPORTATION 12, ,883 17, % 3600 ADVERTISING % 3840 REGIONAL TUITION 1,367,131 1,461,523 2,113,881 2,347,794 2,447, , % 5201 POSTAGE 4,880 5, % 5203 TELEPHONE % 5302 UNEMPLOYMENT COMP INS 7, ,659 18,208 18, % 5401 LEASE/RENTALS 3,294 3,641 2,993 6,221 6, % 5500 TRAVEL 8,288 9,811 9,519 31,621 31, % 5801 DUES/LICENSES ,210 2, % 5810 MEMBERSHIPS (PROGRAMS) ,029 13,124 13, % 5811 MEMBERSHIPS (DIVISION) 25,415 46,015 54,661 59,500 58,075 (1,425) (2.4%) 6000 MATERIALS & SUPPLIES 126, , , , ,240 84, % 6001 OFFICE SUPPLIES 19,703 15,665 13,103 21,741 21, % 6011 LIBRARY BOOKS & SUPPLIES 76,997 79,033 92,209 86,217 83,855 (2,362) (2.7%) 6042 PARENT EDUCATION SUPPLIES 1,384 1,228 1,996 1,500 1, % 6060 FOOD ,100 2, % 6093 INSTRUCT PROGRAM SUPPLIES 935, ,573 10,723 17,000 16,900 (100) (0.6%) 6101 TESTING SUPPLIES 12,329 12,109 12,350 15,436 15, % 6500 DONATIONS-SPECIAL PROGRAM ,178 12, % 8100 REPLACEMENT EQUIPMENT ,500 1, % 8115 FURNISHINGS - REPLACEMENT , % Total $ 7,521,769 $ 8,266,173 $ 9,408,941 $ 9,669,312 $ 9,915,285 $ 245, % SCPS FY 2018 School Board Adopted 69

70 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 1311 GUIDANCE SERVICES 1520 COMP OF SUB TEACHERS $ - $ 1,200 $ 885 $ - $ 135 $ % 2100 FICA % 3000 PURCHASED SERVICES 15,631 5,004 3,857 8,656 3,506 (5,150) (59.5%) 3001 PROFESSIONAL IMPROVEMENT 6,276 4,369 16,798 10,715 7,634 (3,081) (28.8%) 5810 MEMBERSHIPS (PROGRAMS) 2, ,305 1,661 1, % 6015 COMPUTER SUPPL/SOFTWARE 3,115 3,465 3,465 3,465 8,501 5, % 6095 GUIDANCE SUPPLIES 13,181 16,537 6,080 7,686 6,651 (1,035) (13.5%) Total $ 40,772 $ 31,577 $ 32,451 $ 32,183 $ 28,098 $ (4,085) (12.7%) Actual Actual Actual Adopted Adopted Variance Change 1312 TESTING SERVICES 3000 PURCHASED SERVICES $ 907 $ 475 $ 371 $ 1,150 $ 1,150 $ - 0.0% 3001 PROFESSIONAL IMPROVEMENT 4, , (383) (34.8%) 6016 TESTING MATERIALS 30,749 35,714 72,984 35,965 35, % 6101 TESTING SUPPLIES % Total $ 35,711 $ 36,457 $ 74,770 $ 38,916 $ 38,533 $ (383) (1.0%) Actual Actual Actual Adopted Adopted Variance Change 1320 MEDIA SERVICES 1121 COMP OF TEACHERS $ 2,251,924 $ 2,173,292 $ 2,192,870 $ 2,244,458 $ 2,199,077 $ (45,381) (2.0%) 1141 COMP OF TEACHER ASS'TS 440, , , , ,088 (41,154) (8.7%) 1150 COMP OF CLERICAL STAFF 331, , , , ,669 2, % 1520 COMP OF SUB TEACHERS 25,888 50,248 26, % 2100 FICA 219, , , , ,794 (8,061) (3.6%) 2210 VRS (PLAN 1 & 2) 388, , , , ,972 28, % 2220 VRS (HYBRID) - 9,320 14,238 15,143 23,968 8, % 2300 HOSPITALIZATION 411, , , , ,394 18, % 2310 DENTAL INSURANCE 24,431 22,344 23,495 27,019 21,631 (5,388) (19.9%) 2400 GROUP LIFE INSURANCE 36,178 35,441 35,842 40,269 39,167 (1,102) (2.7%) 2500 DISABILITY INS (PLAN 1&2) - 7,922 7,935 8,091 7,683 (408) (5.0%) 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 31,569 31,927 34,121 36,775 2, % 6011 LIBRARY BOOKS & SUPPLIES 257, , , , ,320 (3,931) (1.9%) 6082 INSTRUCTIONAL SUPERVISION % Total $ 4,386,730 $ 4,426,063 $ 4,398,116 $ 4,526,043 $ 4,482,023 $ (44,020) (1.0%) Actual Actual Actual Adopted Adopted Variance Change 1400 INSTRUC SUPPORT-SCH ADMIN 1520 COMP OF SUB TEACHERS $ 223 $ 3,560 $ 1,240 $ 2,000 $ 2,000 $ - 0.0% 1610 SUPPLEMENTAL PAY - 19,994 55,357 24,000 24, % 2100 FICA 17 1,802 4,330 1,989 1, % 3000 PURCHASED SERVICES 6,108 7,874 11,255 5,580 5, % 3001 PROFESSIONAL IMPROVEMENT 7,702 8,918 24,922 13,255 9,625 (3,630) (27.4%) 3002 PRINTING/BINDING 6,324 4,333 3,787 5,864 5, % 5810 MEMBERSHIPS (PROGRAMS) % 6000 MATERIALS & SUPPLIES 68,344 66,260 25,467 24,102 18,730 (5,372) (22.3%) Total $ 88,887 $ 112,742 $ 126,358 $ 76,790 $ 67,788 $ (9,002) (11.7%) SCPS FY 2018 School Board Adopted 70

71 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 1410 OFFICE OF THE PRINCIPAL 1110 COMP OF DIRECTORS $ 67,957 $ 72,466 $ 77,538 $ 79,089 $ 80,671 $ 1, % 1123 COORDINATOR 87,263 89,899 92,596 94,448 96,337 1, % 1126 COMP OF PRINCIPALS 3,358,716 3,441,787 3,464,717 3,544,655 3,622,264 77, % 1127 COMP OF ASS'T PRINCIPALS 2,889,986 3,063,840 3,197,983 3,266,880 3,344,635 77, % 1141 COMP OF TEACHER ASS'TS 293, , , , ,719 9, % 1150 COMP OF CLERICAL STAFF 2,568,531 2,649,262 2,749,837 2,801,659 2,822,225 20, % 1291 OVERTIME-FLSA 25,792 28,448 23,457 70,000 70, % 1520 COMP OF SUB TEACHERS 3,098 2,768 10, % 1540 CLERICAL - SUBS/OVERTIME 8, , % 1998 BONUS - ONE TIME 142, % 2100 FICA 678, , , , ,078 11, % 2210 VRS (PLAN 1 & 2) 1,180,951 1,380,204 1,352,697 1,442,732 1,634, , % 2220 VRS (HYBRID) - 10,327 30,201 33,419 39,673 6, % 2300 HOSPITALIZATION 1,298,837 1,316,247 1,361,491 1,534,300 1,632,668 98, % 2301 RETIREE HEALTH INSURANCE 154, , , , , % 2310 DENTAL INSURANCE 81,787 77,538 80,142 92,964 74,813 (18,151) (19.5%) 2311 RETIREE DENTAL INSURANCE 6,117 6,024 6,805 7,295 6,762 (533) (7.3%) 2400 GROUP LIFE INSURANCE 110, , , , ,370 2, % 2500 DISABILITY INS (PLAN 1&2) - 24,513 24,644 25,979 26, % 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 101, , , ,163 14, % 2800 RETIREE SICK LEAVE PAY 7,200 19,854 28,055 7,647 7, % 2810 ANNUAL LEAVE PAYOFF 82, , , , , % 2812 ERIP INCENTIVE - 81, % 3000 PURCHASED SERVICES 24,594 22,026 25,704 88,557 73,582 (14,975) (16.9%) 3001 PROFESSIONAL IMPROVEMENT 2,051 2,134 2,232 2,767 1,803 (964) (34.8%) 3006 WORKER'S COMPENSATION 30,555 25,340 27,324 33,998 33, % 3320 MAINTENANCE CONTRACTS 35,465 34,276 31,652 37,033 37, % 5201 POSTAGE 33,661 36,053 24,257 35,372 26,265 (9,107) (25.7%) 5203 TELEPHONE 99, ,256 91, , ,806 (8,307) (6.0%) 5401 LEASE/RENTALS 255, , , , ,080 7, % 5500 TRAVEL 14,718 13,439 14,290 18,641 17,641 (1,000) (5.4%) 5801 DUES/LICENSES % 5810 MEMBERSHIPS (PROGRAMS) ,010 1,010 1, % 6000 MATERIALS & SUPPLIES 2,747 2,496 2,611 2,760 2,142 (618) (22.4%) 6001 OFFICE SUPPLIES 152, , , , ,320 (9,343) (7.3%) 6041 SCHOOL SUPPORT SUPPLIES 116, , ,745 69,146 49,537 (19,609) (28.4%) 6060 FOOD ,692 10, % Total $ 13,813,700 $ 14,747,277 $ 14,778,473 $ 15,420,320 $ 15,870,308 $ 449, % Grnnd Total $ 168,568,445 $ 175,778,539 $ 178,082,011 $ 184,227,948 $ 188,461,345 $ 4,233, % SCPS FY 2018 School Board Adopted 71

72 Fund 5 Administration Fund 5 Administration - provides for the day-to-day operations and management of the school division. The administration category increased by $37,829. The FY 2018 Adopted for Fund 5 Administration is $4,997,149. Administration: Fund 5 Only Total - $4,997,149 Planning Services $96, % Fiscal Services $1,412, % Purchasing $171, % Board Services $243, % Human Resources $1,432, % Public Information $601, % Executive Admin Services $1,038, % SCPS FY 2018 School Board Adopted 72

73 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 2110 BOARD SERVICES Actual Actual Actual Adopted Adopted Variance Change 1111 COMP OF BOARD MEMBERS $ 84,000 $ 84,000 $ 84,000 $ B d t 84,000 $ B d t 84,000 $ - 0.0% 1150 COMP OF CLERICAL STAFF 43,145 44,652 45,992 46,912 47, % 2100 FICA 8,804 8,790 8,843 8,859 8,820 (39) (0.4%) 2210 VRS (PLAN 1 & 2) 5,510 6,475 6,466 6,877 7, % 2300 HOSPITALIZATION 33,397 37,258 40,245 44,994 47,378 2, % 2310 DENTAL INSURANCE 2,030 2,163 2,300 2,645 2,083 (562) (21.2%) 2400 GROUP LIFE INSURANCE % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT % 3000 PURCHASED SERVICES 16,607 17,061 17,805 25,113 25, % 3001 PROFESSIONAL IMPROVEMENT 7,679 6,845 5,238 5,900 3,845 (2,055) (34.8%) 5500 TRAVEL ,912 1,454 (2,458) (62.8%) 5801 DUES/LICENSES 12,183 12,665 12,694 12,733 12, % 6019 OTHER EXPENSES FOR BOARD 1, ,500 1, % Total $ 215,838 $ 221,709 $ 225,113 $ 244,709 $ 243,932 $ (777) (0.3%) Actual Actual Actual Adopted Adopted Variance Change 2120 EXECUTIVE ADMIN SERVICES 1110 COMP OF DIRECTORS $ 128,165 $ 130,311 $ 134,221 $ 136,906 $ 139,645 $ 2, % 1112 COMP OF SUPERINTENDENT 170, , , , ,000 5, % 1115 TRAVEL ALLOWANCE 6,000 7,000 7,000 7,000 10,000 3, % 1150 COMP OF CLERICAL STAFF 134, , , , ,086 2, % 1350 CLERICAL - PART-TIME 1,687 5,484 52,383 22,397 22, % 1540 CLERICAL - SUBS/OVERTIME 10,048 11,331 11,594 26,000 26, % 2100 FICA 28,841 29,965 32,774 38,973 40,284 1, % 2210 VRS (PLAN 1 & 2) 56,950 66,779 66,105 69,759 79,839 10, % 2300 HOSPITALIZATION 66,156 60,335 60,285 66,139 61,546 (4,593) (6.9%) 2301 RETIREE HEALTH INSURANCE 59,430 66,594 63,668 71,602 71, % 2310 DENTAL INSURANCE 3,962 3,426 3,374 3,817 2,611 (1,206) (31.6%) 2311 RETIREE DENTAL INSURANCE 2,567 2,820 2,628 2,918 2,189 (729) (25.0%) 2400 GROUP LIFE INSURANCE 5,307 5,480 5,595 6,234 6, % 2500 DISABILITY INS (PLAN 1&2) - 1,099 1,123 1,225 1, % 2705 SUPERINTENDENT'S ANNUITY 10,000 10,000 10,000 10,000 12,000 2, % 2750 RETIREE HEALTH CREDIT - 4,876 4,984 5,282 6, % 3000 PURCHASED SERVICES 1,957 37, ,009 18,481 (12,528) (40.4%) 3001 PROFESSIONAL IMPROVEMENT 3,269 2,828 3,379 4,000 2,606 (1,394) (34.9%) 3002 PRINTING/BINDING % 3006 WORKER'S COMPENSATION 6,882 7,798 8,409 10,463 10, % 3180 LEGAL FEES 51,592 65,079 92,699 72,740 72, % 3320 MAINTENANCE CONTRACTS 6,744 7,148-7,878 7, % 3321 LEASE/RENTAL CONTRACTS 805 1,167 2,288 1,599 1, % 3600 ADVERTISING 4,030 3,525 3,768 4,423 4, % 5201 POSTAGE ,967 25,000 25,000 25, % 5202 UPS SERVICE 1,337 1, ,769 1, % 5203 TELEPHONE 24,411 26,354 24,270 45,300 34,000 (11,300) (24.9%) 5302 UNEMPLOYMENT COMP INS ,512 1, % 5401 LEASE/RENTALS 22,987 11,970 23,752 23,789 23, % 5500 TRAVEL ,798 1, % 5801 DUES/LICENSES 6,752 6,125 6,517 6,339 7,639 1, % 6000 MATERIALS & SUPPLIES - - 1,417 5,000 2,909 (2,091) (41.8%) 6001 OFFICE SUPPLIES 9,224 5,348 7,903 5,032 5, % 6011 LIBRARY BOOKS & SUPPLIES 60 1, % 8100 REPLACEMENT EQUIPMENT - 2,086-2,090 2, % Total $ 825,112 $ 920,565 $ 978,632 $ 1,043,215 $ 1,038,431 $ (4,784) (0.5%) SCPS FY 2018 School Board Adopted 73

74 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 2130 PUBLIC INFORMATION Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS $ 95,553 $ 98,440 $ 100,470 $ B d t 103,422 $ B d t 105,491 $ 2, % 1123 COORDINATOR ,113 89,946 91,745 1, % 1140 COMP-TECHNICAL PERSONNEL 52,361 52,885 54,472 55,562 - (55,562) (100.0%) 1150 COMP OF CLERICAL STAFF 10,181 8,088 10,013 10,213 47,093 36, % 1350 CLERICAL - PART-TIME 11,099 16,959 19,278 17,500 17, % 1610 SUPPLEMENTAL PAY 26,764 29,984 21,819 41,000 62,177 21, % 2100 FICA 14,631 15,338 21,372 23,600 24, % 2210 VRS (PLAN 1 & 2) 20,193 23,236 34,688 37,990 39,875 1, % 2300 HOSPITALIZATION 12,863 14,308 23,993 27,425 28,875 1, % 2310 DENTAL INSURANCE ,412 1,663 1,362 (301) (18.1%) 2400 GROUP LIFE INSURANCE 1,882 1,907 2,936 3,395 3,201 (194) (5.7%) 2500 DISABILITY INS (PLAN 1&2) (31) (4.6%) 2750 RETIREE HEALTH CREDIT - 1,696 2,615 2,877 3, % 3000 PURCHASED SERVICES 123,787 33,932 37,585 41,798 37,653 (4,145) (9.9%) 3001 PROFESSIONAL IMPROVEMENT 2,900 1,811 4,980 3,123 2,207 (916) (29.3%) 3002 PRINTING/BINDING 5,876 2,440 3,137 7,696 6,696 (1,000) (13.0%) 3005 PARTNERSHIPS ,500 1, % 3310 REPAIRS TO EQUIPMENT 1,054 9,825 2,530 5,000 6,000 1, % 3320 MAINTENANCE CONTRACTS 4,146 6,469 6,469 10,000 10, % 3600 ADVERTISING 1,210 1,315 3,322 2,629 1,229 (1,400) (53.3%) 5201 POSTAGE 1, ,595 - (1,595) (100.0%) 5401 LEASE/RENTALS 41,881 65,558 75,335 48,331 48, % 5500 TRAVEL (365) (53.7%) 5801 DUES/LICENSES ,130 1, % 5806 SUBSCRIPTIONS/JOURNALS , (700) (63.8%) 6000 MATERIALS & SUPPLIES 64,234 43,819 49,683 53,287 52,287 (1,000) (1.9%) 6001 OFFICE SUPPLIES 2,208 4,386 5,851 3,097 3, % 6011 LIBRARY BOOKS & SUPPLIES % 6035 COMPUTER SOFTWARE - 1, ,029 1, % 6152 TRAINING MATERIALS - 3,225 2,532 2,625 2, % 6500 DONATIONS-SPECIAL PROGRAM 305 1,668 4,214 2,000 2, % Total $ 496,274 $ 442,764 $ 573,557 $ 602,183 $ 601,784 $ (399) (0.1%) SCPS FY 2018 School Board Adopted 74

75 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 2140 HUMAN RESOURCES Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS $ 229,602 $ 233,606 $ 306,540 $ B d t 312,672 $ B d t 316,467 $ 3, % 1116 RECERTIFICATION SPCLST 80,265 83,095 85,588 87,300 89,046 1, % 1117 SPECIALISTS 196, , , ,392 76,785 (70,607) (47.9%) 1135 SUPERVISOR ,334 92, % 1150 COMP OF CLERICAL STAFF 277, , , , ,361 (9,458) (3.2%) 1350 CLERICAL - PART-TIME 11,160 12,426 13,900 14,384 14, % 1610 SUPPLEMENTAL PAY 1,175 1,029 1, % 1998 BONUS - ONE TIME 30, % 2100 FICA 59,438 55,685 61,732 62,663 64,737 2, % 2210 VRS (PLAN 1 & 2) 100, , , , ,810 (9,387) (7.6%) 2220 VRS (HYBRID) ,357 26, % 2300 HOSPITALIZATION 99, , , ,726 87,610 (42,116) (32.5%) 2303 RETIREE PRESCRI DRUG PROG 25,982 29,164 31,178 30,321 35,526 5, % 2310 DENTAL INSURANCE 6,314 6,244 7,010 8,125 4,017 (4,108) (50.6%) 2400 GROUP LIFE INSURANCE 9,333 8,836 9,885 11,098 11, % 2500 DISABILITY INS (PLAN 1&2) - 1,879 2,078 2,187 1,797 (390) (17.8%) 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 7,871 8,805 9,404 10,639 1, % 2800 RETIREE SICK LEAVE PAY 10,699 23,102 25,673 2,138 2, % 2810 ANNUAL LEAVE PAYOFF 84,532 17,601 40,574 69,114 69, % 2812 ERIP INCENTIVE 3, % 3000 PURCHASED SERVICES 52,471 49,695 58,107 63,677 56,972 (6,705) (10.5%) 3001 PROFESSIONAL IMPROVEMENT 3,223 3,657 4,606 5,151 3,356 (1,795) (34.8%) 3007 RECRUITING EXPENSES 14,371 10,418 11,661 12,010 12, % 3320 MAINTENANCE CONTRACTS 32,322 31,976 32,727 32,360 34,040 1, % 3600 ADVERTISING 997 2, , (1,680) (75.4%) 5203 TELEPHONE % 5302 UNEMPLOYMENT COMP INS - 1, % 5401 LEASE/RENTALS 3,719 4,057 4,057 4,080 4, % 6000 MATERIALS & SUPPLIES 17,065 10,693 9,823 4,739 3,678 (1,061) (22.4%) 6092 EMPLOYEE RECOGNITION PROG 6,614 8,647 4,502 6,000 6, % 6500 DONATIONS-SPECIAL PROGRAM 5,015 3,564 2,782 3,500 3, % Total $ 1,361,825 $ 1,243,954 $ 1,391,462 $ 1,444,650 $ 1,432,535 $ (12,115) (0.8%) Actual Actual Actual Adopted Adopted Variance Change 2150 PLANNING SERVICES 1110 COMP OF DIRECTORS $ 62,981 $ 64,004 $ 65,925 $ 67,244 $ 68,589 $ 1, % 2100 FICA 4,334 4,493 4,620 4,856 4, % 2210 VRS (PLAN 1 & 2) 8,043 9,281 9,269 9,858 11,194 1, % 2300 HOSPITALIZATION 7,433 7,617 7,642 8,544 8, % 2310 DENTAL INSURANCE (121) (21.3%) 2400 GROUP LIFE INSURANCE % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT % Total $ 84,055 $ 87,477 $ 89,586 $ 92,866 $ 96,075 $ 3, % SCPS FY 2018 School Board Adopted 75

76 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 2160 FISCAL SERVICES Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS $ 213,876 $ 217,532 $ 219,976 $ B d t 228,540 $ B d t 233,112 $ 4, % 1113 COMP OF ASST SUPTS 137, , , , ,406 2, % 1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 4, % 1130 COMP-PROF SUPV PERSONNEL - 71,358 76,039 77,560 79,112 1, % 1150 COMP OF CLERICAL STAFF 428, , , , ,054 1, % 2100 FICA 55,125 61,176 62,378 67,717 66,994 (723) (1.1%) 2210 VRS (PLAN 1 & 2) 99, , , , ,878 14, % 2220 VRS (HYBRID) - 9,812 17,289 18,387 20,879 2, % 2300 HOSPITALIZATION 109, , , , ,087 27, % 2310 DENTAL INSURANCE 6,908 7,887 8,067 8,881 8,235 (646) (7.3%) 2400 GROUP LIFE INSURANCE 9,314 10,316 10,605 12,050 12, % 2500 DISABILITY INS (PLAN 1&2) - 2,056 1,959 2,108 2, % 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 9,189 9,446 10,210 11,438 1, % 3000 PURCHASED SERVICES 9,360 44,343 20,689 25,687 22,327 (3,360) (13.1%) 3001 PROFESSIONAL IMPROVEMENT 22,726 17,710 8,704 6,624 4,316 (2,308) (34.8%) 3320 MAINTENANCE CONTRACTS 15,632 15,670 16,043 15,876 16, % 5500 TRAVEL % 5801 DUES/LICENSES 2,346 1,759 1,865 2,968 2, % 5810 MEMBERSHIPS (PROGRAMS) 2, % 6000 MATERIALS & SUPPLIES 11,475 14,386 20,692 7,439 5,774 (1,665) (22.4%) Total $ 1,129,833 $ 1,316,685 $ 1,316,916 $ 1,365,365 $ 1,412,598 $ 47, % Actual Actual Actual Adopted Adopted Variance Change 2170 PURCHASING 1123 COORDINATOR $ 52,100 $ 59,255 $ 62,488 $ 63,738 $ 65,013 $ 1, % 1150 COMP OF CLERICAL STAFF 42,068 43,765 45,078 45,980 46, % 2100 FICA 6,409 6,903 7,398 7,696 8, % 2210 VRS (PLAN 1 & 2) 12,064 14,410 15,124 16,085 18,264 2, % 2300 HOSPITALIZATION 24,651 26,345 22,898 24,810 26,125 1, % 2310 DENTAL INSURANCE 1,649 1,643 1,369 1,512 1,190 (322) (21.3%) 2400 GROUP LIFE INSURANCE 1,124 1,183 1,280 1,437 1, % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT - 1,053 1,140 1,218 1, % 3000 PURCHASED SERVICES , (178) (15.5%) 3001 PROFESSIONAL IMPROVEMENT 965 1,558 1, (329) (34.9%) 5801 DUES/LICENSES ,472 1, % Total $ 141,101 $ 157,034 $ 158,501 $ 166,332 $ 171,794 $ 5, % Grnnd Total $ 4,254,037 $ 4,390,188 $ 4,733,767 $ 4,969,320 $ 4,997,149 $ 37, % SCPS FY 2018 School Board Adopted 76

77 Fund 5 Attendance & Health Fund 5 Attendance & Health- provides for the day-to-day psychological and health services management of the school division. The attendance and health category increased by $145,988. The FY 2018 Adopted for Fund 5 Attendance & Health is $5,482,308. Attendance & Health: Fund 5 Only Total - $5,482,308 Psychological Services $1,406, % Health Services $4,075, % SCPS FY 2018 School Board Adopted 77

78 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 2220 HEALTH SERVICES 1131 COMP OF SCHOOL NURSES $ 1,324,433 $ 1,369,264 $ 1,344,438 $ 1,417,969 $ 1,385,094 $ (32,875) (2.3%) 1135 SUPERVISOR ,268 95,507 82,994 (12,513) (13.1%) 1139 COMP OF THERAPISTS 406, , , , , , % 1146 NURSE PRACTITIONER 105, ,856 5, % 1150 COMP OF CLERICAL STAFF 28,765 29,782 30,676 31,290 31, % 1339 THERAPISTS - PART-TIME 121,173 87,978 99, ,600 73,836 (62,764) (45.9%) 1520 COMP OF SUB TEACHERS ,000 2, % 1521 COMP-NURSING SUBSTITUTE 83,252 59,510 38,262 60,438 60, % 1600 COMP - SUPPLEMENTS 6,969 8,432 6,311 6,348 6, % 1610 SUPPLEMENTAL PAY 62,972 89,048 87,628 69,534 67,534 (2,000) (2.9%) 1620 NON-CONTRACTED COMP 4, ,252 6,128 8,128 2, % 1998 BONUS - ONE TIME 42, % 2100 FICA 159, , , , ,725 (421) (0.2%) 2210 VRS (PLAN 1 & 2) 229, , , , ,162 17, % 2220 VRS (HYBRID) 1,785 17,216 91,473 93, ,344 31, % 2300 HOSPITALIZATION 255, , , , ,778 86, % 2301 RETIREE HEALTH INSURANCE 68,398 70,153 57,029 70,317 70, % 2310 DENTAL INSURANCE 15,538 15,362 17,252 22,863 21,625 (1,238) (5.4%) 2311 RETIREE DENTAL INSURANCE 3,626 3,450 2,656 3,282 2,462 (820) (25.0%) 2400 GROUP LIFE INSURANCE 21,626 22,636 21,693 26,469 27,734 1, % 2500 DISABILITY INS (PLAN 1&2) - 4,761 3,266 3,724 3,708 (16) (0.4%) 2510 DISABILITY INS (HYBRID) ,140 2,109 2, % 2750 RETIREE HEALTH CREDIT - 20,163 19,343 22,428 26,040 3, % 2800 RETIREE SICK LEAVE PAY - 7, % 2810 ANNUAL LEAVE PAYOFF - 5,136 19, % 2812 ERIP INCENTIVE - 122, % 3000 PURCHASED SERVICES 605, , , , ,313 (147,656) (22.3%) 3001 PROFESSIONAL IMPROVEMENT 5,020 3,090 4,403 7,274 4,740 (2,534) (34.8%) 3110 MEDICAL SERVICES 928 1, ,702 3, % 3320 MAINTENANCE CONTRACTS 9,250 9,250 9,250 9,250 9, % 5401 LEASE/RENTALS ,555 1, % 5500 TRAVEL 9,155 6,724 6,457 12,403 12, % 5810 MEMBERSHIPS (PROGRAMS) 4,104 3,805 4,650 2,516 2, % 6001 OFFICE SUPPLIES 3,383 3,153 3,887 1,153 2,153 1, % 6004 MEDICAL & DENTAL SUPPLIES 116,188 54,045 79,954 46,685 45,685 (1,000) (2.1%) 6035 COMPUTER SOFTWARE % Total $ 3,697,708 $ 3,928,515 $ 3,763,511 $ 4,053,367 $ 4,075,840 $ 22, % Actual Actual Actual Adopted Adopted Variance Change 2230 PSYCHOLOGICAL SERVICES 1132 COMP OF PSYCHOLOGISTS $ 640,772 $ 703,061 $ 799,005 $ 907,583 $ 997,928 $ 90, % 1600 COMP - SUPPLEMENTS 15,341 9,309 2,645 2,645 2, % 2100 FICA 47,879 52,138 58,719 67,133 74,034 6, % 2210 VRS (PLAN 1 & 2) 76,340 88,629 90, , ,900 18, % 2220 VRS (HYBRID) - 6,717 14,760 17,429 27,815 10, % 2300 HOSPITALIZATION 57,092 62,293 72, , , % 2310 DENTAL INSURANCE 3,394 3,423 4,053 6,235 4,664 (1,571) (25.2%) 2400 GROUP LIFE INSURANCE 7,114 7,835 8,951 11,274 12,419 1, % 2500 DISABILITY INS (PLAN 1&2) - 1,691 1,790 2,072 2, % 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 6,970 7,973 9,553 11,661 2, % 3000 PURCHASED SERVICES - 61, ,935 9,060 9, % 5500 TRAVEL 7,538 7,141 6,511 10,681 10, % 6000 MATERIALS & SUPPLIES 5,650 40,355 21,876 22,000 17,076 (4,924) (22.4%) 6500 DONATIONS-SPECIAL PROGRAM % Total $ 861,610 $ 1,050,935 $ 1,218,682 $ 1,282,953 $ 1,406,468 $ 123, % Grnnd Total $ 4,559,318 $ 4,979,450 $ 4,982,193 $ 5,336,320 $ 5,482,308 $ 145, % SCPS FY 2018 School Board Adopted 78

79 Fund 5 Transportation Fund 5 Transportation- provides for the day-to-day student transportation needs and management for the school division. The transportation category increased by $183,527. The FY 2018 Adopted for Fund 5 Transportation is $18,000,572. Transportation: Fund 5 Only Total - $18,000,572 Vehicle Maintenance Svcs $2,043, % Transp - Mgmt & Direction $1,727, % Vehicle Operation Svcs $14,229, % SCPS FY 2018 School Board Adopted 79

80 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 3100 TRANSP - MGMT & DIRECTION 1110 COMP OF DIRECTORS $ 109,200 $ 111,064 $ 110,382 $ 115,874 $ 118,192 $ 2, % 1123 COORDINATOR 142, , , , ,642 2, % 1130 COMP-PROF SUPV PERSONNEL ,664 77, % 1135 SUPERVISOR 63,632 65,636 67, ,158 70,339 (85,819) (55.0%) 1140 COMP-TECHNICAL PERSONNEL 120, , , , ,573 3, % 1150 COMP OF CLERICAL STAFF 218, , , , ,939 18, % 1540 CLERICAL - SUBS/OVERTIME 15,299 10,671 16,017 8,359 8, % 1610 SUPPLEMENTAL PAY ,760 8, % 2100 FICA 48,593 49,606 49,870 57,600 58,925 1, % 2210 VRS (PLAN 1 & 2) 82,172 96,758 93, , ,603 15, % 2300 HOSPITALIZATION 106, , , , ,259 3, % 2301 RETIREE HEALTH INSURANCE 134, , , , , % 2303 RETIREE PRESCRI DRUG PROG 76,564 89,041 97,715 97, ,045 9, % 2310 DENTAL INSURANCE 6,339 6,597 7,632 9,825 7,439 (2,386) (24.3%) 2311 RETIREE DENTAL INSURANCE 4,422 4,545 6,051 6,747 5,369 (1,378) (20.4%) 2400 GROUP LIFE INSURANCE 7,657 7,941 7,886 10,074 10, % 2500 DISABILITY INS (PLAN 1&2) - 1,814 1,801 2,094 2, % 2750 RETIREE HEALTH CREDIT - 7,074 7,024 8,536 9,692 1, % 2800 RETIREE SICK LEAVE PAY 705 6,165-7,705 7, % 2810 ANNUAL LEAVE PAYOFF 5,278 23,149 23,757 3,540 3, % 2812 ERIP INCENTIVE - 48, % 3000 PURCHASED SERVICES ,226 98,570 98, % 3001 PROFESSIONAL IMPROVEMENT 9,424 16,025 11,678 12,309 8,021 (4,288) (34.8%) 3310 REPAIRS TO EQUIPMENT % 3320 MAINTENANCE CONTRACTS 41,334 41,334 45,781 44,985 44, % 5101 ELECTRICITY 22,447 24,726 24,805 25,815 25, % 5103 WATER/SEWAGE FEES 1,247 1,461 1,779 1,256 1, % 5203 TELEPHONE 9,587 10,834 10,024 9,072 9, % 5302 UNEMPLOYMENT COMP INS 2,254 1, ,964 2, % 5401 LEASE/RENTALS 1,755 2,459 4,055 1,680 1, % 5500 TRAVEL 3,039 1,463 2,141 1,694 1, % 6001 OFFICE SUPPLIES 10,774 9,695 13,902 7,084 7, % 6015 COMPUTER SUPPL/SOFTWARE 32, , % 8100 REPLACEMENT EQUIPMENT (193) (40.5%) Total $ 1,276,605 $ 1,398,216 $ 1,503,030 $ 1,684,157 $ 1,727,421 $ 43, % SCPS FY 2018 School Board Adopted 80

81 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 3200 VEHICLE OPERATION SVCS Actual Actual Actual Adopted Adopted Variance Change 1170 DRIVER PAY $ 4,695,400 $ 4,790,212 $ 5,040,988 $ B d t 5,321,039 $ B d t 5,394,340 $ 73, % 1282 DRIVER OVER 20 HOURS 956,202 1,056,821 1,166,577 1,010,419 1,010, % 1284 DRIVER OVER 40 HOURS 61, , ,709 10,000 10, % 1285 AIDES OVER 20 HOURS 149, , , , , % 1286 AIDES OVER 40 HOURS 10,015 24,220 36,945 3,000 3, % 1288 NON-CONTRACT DRIVER > 40 2,164 7,696 12, % 1292 DRIVER TRAINING - 14,781 26, % 1294 NON-CONTRACT AIDES > 40 2,029 2,511 5, % 1296 BUS AIDE TRAINING - 1,163 4, % 1340 DRIVER AIDE 425, , , , ,879 1, % 1544 NON-CONTRACTED DRIVER 311, , ,104 92,400 92, % 1545 NON-CONTRACTED BUS AIDE 138, , ,723 25,256 25, % 1610 SUPPLEMENTAL PAY 364, , , , , , % 1997 ATTENDANCE BONUS - 7,567 28, % 1998 BONUS - ONE TIME 308, % 2100 FICA 501, , , , ,588 8, % 2210 VRS (PLAN 1 & 2) 442, , , , ,602 (15,366) (5.5%) 2220 VRS (HYBRID) 1,114 28,719 50,760 38,860 59,481 20, % 2300 HOSPITALIZATION 2,520,506 2,519,917 2,601,458 3,246,869 3,456, , % 2310 DENTAL INSURANCE 142, , , , ,105 (44,388) (22.6%) 2400 GROUP LIFE INSURANCE 51,964 52,662 54,666 63,091 64,131 1, % 2500 DISABILITY INS (PLAN 1&2) - 19,166 19,458 21,306 20,321 (985) (4.6%) 2510 DISABILITY INS (HYBRID) 54 1,172 2,088 1,937 2,965 1, % 2710 ANNUITY FOR NON-VRS EMP. 8,560 10,400 13,450 36,000 36, % 2800 RETIREE SICK LEAVE PAY 8,085 15,579 17, % 2812 ERIP INCENTIVE - 9, % 3000 PURCHASED SERVICES 13,797 13,350 16,272 18,451 18, % 3006 WORKER'S COMPENSATION 131, , , , ,411 (5,000) (3.0%) 3008 STAFF TRAINING 4,451 1,251 2,218 1,842 1, % 3009 STUDENT TRAINING ,263 3, % 3110 MEDICAL SERVICES 6,359 7,183 8,582 10,318 10, % 3308 VEHICLE REPAIRS 8,574 11,237 8,724 9,933 9, % 3310 REPAIRS TO EQUIPMENT 4,762 4, ,771 7, % 3420 IN-LIEU-OF TRANSPORTATION - - 3,458-3,000 3, % 3430 TRANS SERVICE BY CONTRACT - 46,843 39,715 40, , , % 3600 ADVERTISING - - 1,276 1,323 1, % 5201 POSTAGE 5,678 5,958 7,810 7,316 7, % 5203 TELEPHONE ,000 2, % 5309 FLEET INSURANCE 91,522 86,773 76, ,494 94,494 (21,000) (18.2%) 5801 DUES/LICENSES % 6008 GASOLINE/OIL/LUBRICANTS 1,813,996 1,405, ,524 1,515,001 1,226,377 (288,624) (19.1%) 6012 OTHER OPERATING SUPPLIES 4,448 15,569 10,295 12,662 12, % 6152 TRAINING MATERIALS 172 2, % 8100 REPLACEMENT EQUIPMENT , % 8101 REPLACEMENT OF BUSES - 427, ,128 95,200 - (95,200) (100.0%) 8201 BUSES - ADDITIONAL 188, , % Total $ 13,377,778 $ 13,528,003 $ 13,651,706 $ 14,148,799 $ 14,229,300 $ 80, % Actual Actual Actual Adopted Adopted Variance Change 3400 VEHICLE MAINTENANCE SVCS 3309 BUS REPAIRS $ 1,785,116 $ 1,887,927 $ 1,867,451 $ 1,925,664 $ 1,985,426 $ 59, % 3310 REPAIRS TO EQUIPMENT ,425 48, % 3314 OTHER BUS REPAIRS 34,978 6,080 51,227 10,000 10, % Total $ 1,820,094 $ 1,894,007 $ 1,918,678 $ 1,984,089 $ 2,043,851 $ 59, % Grnnd Total $ 16,474,477 $ 16,820,226 $ 17,073,415 $ 17,817,045 $ 18,000,572 $ 183, % SCPS FY 2018 School Board Adopted 81

82 Fund 5 Maintenance Fund 5 Maintenance - provides for the day-to-day facility upkeep and facility management for the school division. The maintenance category decreased by ($345,983). The FY 2018 Adopted for Fund 5 Maintenance is $20,968,386. Maintenance: Fund 5 Only Total - $20,968,386 Grounds Services $200, % Equipment Services $287, % Vehicle Services $235, % Maint - Mgmt & Direction $1,053, % Building Services $19,191, % SCPS FY 2018 School Board Adopted 82

83 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 4100 MAINT - MGMT & DIRECTION Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS $ 106,938 $ 100,370 $ 103,382 $ B d t 105,450 $ B d t 107,559 $ 2, % 1136 SUPERVISOR - MAINTENANCE 73,699 83,872 95,259 97, ,679 98, % 1150 COMP OF CLERICAL STAFF 123, , , , ,180 (845) (0.7%) 2100 FICA 22,086 21,282 22,130 22,768 29,844 7, % 2210 VRS (PLAN 1 & 2) 38,836 30,150 24,786 27,835 40,181 12, % 2220 VRS (HYBRID) - 13,118 19,715 19,502 28,801 9, % 2300 HOSPITALIZATION 42,585 53,083 63,144 71,997 93,229 21, % 2301 RETIREE HEALTH INSURANCE 198, , , , , % 2303 RETIREE PRESCRI DRUG PROG 89,807 99, , , ,622 12, % 2310 DENTAL INSURANCE 2,504 3,155 3,859 4,535 4,464 (71) (1.6%) 2311 RETIREE DENTAL INSURANCE 8,022 7,476 8,434 9,514 7,136 (2,378) (25.0%) 2400 GROUP LIFE INSURANCE 3,619 3,551 3,767 4,230 5,537 1, % 2500 DISABILITY INS (PLAN 1&2) % 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 3,162 3,355 3,584 5,199 1, % 2800 RETIREE SICK LEAVE PAY 5, ,254 1, % 2810 ANNUAL LEAVE PAYOFF 26, ,901 2, % 3000 PURCHASED SERVICES % 3001 PROFESSIONAL IMPROVEMENT 11,317 7,988 5,438 5,349 3,486 (1,863) (34.8%) 3110 MEDICAL SERVICES - - 1,424-1,000 1, % 3180 LEGAL FEES 31, % 3310 REPAIRS TO EQUIPMENT ,778 - (2,778) (100.0%) 3320 MAINTENANCE CONTRACTS (630) (100.0%) 5203 TELEPHONE 10,923 9,633 5,847 8,955 6,000 (2,955) (33.0%) 5302 UNEMPLOYMENT COMP INS 4,978 1,911 7,648 2,997 2, % 5401 LEASE/RENTALS 2,318 2,337 2,262 2,300 2, % 5500 TRAVEL , (508) (50.4%) 6001 OFFICE SUPPLIES 7,529 6,195 7,641 7,817 6,000 (1,817) (23.2%) 8100 REPLACEMENT EQUIPMENT 10, % Total $ 820,858 $ 764,398 $ 840,158 $ 900,292 $ 1,053,257 $ 152, % SCPS FY 2018 School Board Adopted 83

84 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 4200 BUILDING SERVICES 1161 COMP OF MAINT EMPLOYEES $ 2,183,479 $ 2,333,321 $ 2,340,592 $ 2,492,488 $ 2,538,606 $ 46, % 1191 COMP OF CUSTODIANS 2,240,732 2,307,302 2,148,105 2,332,165 2,000,511 (331,654) (14.2%) 1261 COMP OF MAINTENANCE - O/T 97,548 98, ,252 68,000 68, % 1290 CUSTODIANS/OVERTIME/SUBS 96,242 84, ,081 44,063 44, % 1361 MAINTENANCE - SUMMER 157, , , , , % 1630 FACILITY USE - OVERTIME 11,305 5,397 10,724 75,000 40,000 (35,000) (46.7%) 1998 BONUS - ONE TIME 121, % 2100 FICA 346, , , , ,699 (25,575) (6.9%) 2210 VRS (PLAN 1 & 2) 469, , , , ,979 (5,284) (1.4%) 2220 VRS (HYBRID) 1,636 10,737 33,432 33,189 36,734 3, % 2300 HOSPITALIZATION 1,284,165 1,145,562 1,096,185 1,250,235 1,237,521 (12,714) (1.0%) 2310 DENTAL INSURANCE 68,251 64,499 61,515 72,174 53,405 (18,769) (26.0%) 2400 GROUP LIFE INSURANCE 51,747 54,008 52,162 61,150 57,904 (3,246) (5.3%) 2500 DISABILITY INS (PLAN 1&2) - 13,164 11,917 12,480 11,470 (1,010) (8.1%) 2510 DISABILITY INS (HYBRID) ,350 1,654 1, % 2750 RETIREE HEALTH CREDIT - 12,662 12,454 13,590 14, % 2800 RETIREE SICK LEAVE PAY 1,260 32,680 3,413 10,848 10, % 2810 ANNUAL LEAVE PAYOFF 19, ,044 34,091 19,683 19, % 2812 ERIP INCENTIVE - 138, % 3000 PURCHASED SERVICES 214, , , , , % 3006 WORKER'S COMPENSATION 73,024 82,752 89, , ,026 (3,000) (2.7%) 3017 UNIFORM RENTALS 9,749 9,445 10,232 9,874 9, % 3133 TESTING SERVICES 6,892 3,834 16,785 6,900 15,000 8, % 3310 REPAIRS TO EQUIPMENT 79,943 82,897 48,223 60,462 75,000 14, % 3311 MAINT SERVICES - BLDGS 77,443 77,138 74,822 80,000 80, % 3320 MAINTENANCE CONTRACTS 2,134,576 2,176,040 2,206,145 2,308,422 2,543, , % 3330 D P SOFTWARE SUPPORT 23,303 23,123 39,852 26,846 34,573 7, % 5101 ELECTRICITY 4,946,484 5,120,807 5,270,062 5,141,911 5,428, , % 5102 FUEL OIL/GAS 2,086,113 1,392, ,782 2,085,233 1,500,000 (585,233) (28.1%) 5103 WATER/SEWAGE FEES 619, , , , ,000 (13,117) (1.6%) 5203 TELEPHONE 28,285 27,726 13,642 29,647 13,642 (16,005) (54.0%) 5300 FIRE & LIABILITY INS 279, , , , , % 5401 LEASE/RENTALS % 5500 TRAVEL , (1,250) (71.4%) 5801 DUES/LICENSES 7,048 7,542 7,789 8,074 7,789 (285) (3.5%) 6005 CUSTODIAL SUPPLIES 252, , , , , % 6007 BUILDING SUPPLIES 280, , , , , , % 6009 REPAIR PARTS/SUPPLIES 474, , , , ,000 44, % 6012 OTHER OPERATING SUPPLIES 4,394 2,057 9,153 6,027 6, % 6017 UNIFORMS 390 1,601 5, ,229 1, % 6018 SAFETY SUPPLIES 2,061 5,905 9,034 1,877 1, % 6099 MAINTENANCE SUPPLIES - 1,579 24, % 6150 REIMBURSEMENT-FACILTY USE 16,065 2,795 7,440 9,797 2,795 (7,002) (71.5%) 6157 FURNISHINGS-NEW UNDER 5K 255, % 6158 FURNISHINGS-REPL-UNDER 5K - 288, , , ,000 (232,023) (69.9%) 8200 NEW EQUIPMENT , % Total $ 19,023,777 $ 19,020,280 $ 18,808,835 $ 19,682,222 $ 19,191,502 $ (490,720) (2.5%) SCPS FY 2018 School Board Adopted 84

85 Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 4300 GROUNDS SERVICES Actual Actual Actual Adopted Adopted Variance Change 3000 PURCHASED SERVICES $ 161,199 $ 195,571 $ 135,777 $ B d t 74,280 $ B d t 100,000 $ 25, % 3310 REPAIRS TO EQUIPMENT 4,738 6,900 7,278 14,373 5,000 (9,373) (65.2%) 3320 MAINTENANCE CONTRACTS 4,794 3,908 10,688 5,000 5, % 5401 LEASE/RENTALS 6,014 8,436 12,595 6,048 15,000 8, % 6006 AGRICULTURAL SUPPLIES 39,044 20,668 53,646 23,914 23, % 6008 GASOLINE/OIL/LUBRICANTS 24,405 14,021 6,645 11,150 11, % 6009 REPAIR PARTS/SUPPLIES 25,845 54,364 40,234 19,777 40,234 20, % Total $ 266,038 $ 303,868 $ 266,862 $ 154,542 $ 200,298 $ 45, % Actual Actual Actual Adopted Adopted Variance Change 4400 EQUIPMENT SERVICES 3310 REPAIRS TO EQUIPMENT $ 66,486 $ 48,933 $ 37,549 $ 60,549 $ 25,000 $ (35,549) (58.7%) 3320 MAINTENANCE CONTRACTS 269, , , , , % 6007 BUILDING SUPPLIES - - 7, % 6008 GASOLINE/OIL/LUBRICANTS , (1,426) (90.5%) 6009 REPAIR PARTS/SUPPLIES 86,586 63,317 38,047 30,842 25,000 (5,842) (18.9%) 6099 MAINTENANCE SUPPLIES - 3,045 5, % 8100 REPLACEMENT EQUIPMENT 2, % 8200 NEW EQUIPMENT 23,168 25,882 25, % Total $ 448,613 $ 360,065 $ 308,264 $ 330,270 $ 287,453 $ (42,817) (13.0%) Actual Actual Actual Adopted Adopted Variance Change 4500 VEHICLE SERVICES 3000 PURCHASED SERVICES $ 1,143 $ 813 $ - $ - $ - $ - 0.0% 3308 VEHICLE REPAIRS 88,024 99, , , ,376 11, % 5309 FLEET INSURANCE 10,858 10,518 9,325 14,000 10,000 (4,000) (28.6%) 6008 GASOLINE/OIL/LUBRICANTS 146, ,985 94, , ,000 (18,000) (15.3%) 6009 REPAIR PARTS/SUPPLIES 3,239 2,008 2,006 1, (1,091) (68.6%) Total $ 249,961 $ 234,678 $ 225,165 $ 247,043 $ 235,876 $ (11,167) (4.5%) Grnnd Total $ 20,809,246 $ 20,683,289 $ 20,449,284 $ 21,314,369 $ 20,968,386 $ (345,983) (0.7%) SCPS FY 2018 School Board Adopted 85

86 Fund 5 Technology Fund 5 Technology - provides for the day-to-day information technology management and implementation for the school division. The technology category increased by $486,720. The FY 2018 Adopted for Fund 5 Technology is $8,564,249. Technology: Fund 5 Only Total - $8,564,249 Technology - Transporation $234, % Technology - Maintenance $109, % Technology - Administration $1,196, % Technology - Classroom $1,412, % Technology - Instruct. Sup $5,611, % SCPS FY 2018 School Board Adopted 86

87 Operating Fund (Fund 5) Less CIP Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 6810 TECHNOLOGY - CLASSROOM Actual Actual Actual Adopted Adopted Variance Change 5204 DATA COMMUNICATION LINES $ 37,867 $ 65,418 $ 10,843 $ B d t 11,383 $ B d t 11,383 $ - 0.0% 6015 COMPUTER SUPPL/SOFTWARE 935, , , ,617 1,400, , % Total $ 973,193 $ 879,818 $ 866,950 $ 894,000 $ 1,412,000 $ 518, % Actual Actual Actual Adopted Adopted Variance Change 6820 TECHNOLOGY -INSTRUCT. SUP 1110 COMP OF DIRECTORS $ 67,719 $ 68,875 $ 70,923 $ 72,360 $ - $ (72,360) (100.0%) 1121 COMP OF TEACHERS 1,169,731 1,235,501 1,196,478 1,244,783 1,318,053 73, % 1123 COORDINATOR 49,735 56,637 58,337 59,504 60,695 1, % 1130 COMP-PROF SUPV PERSONNEL 128,124 88,910 91,422 93,147 94,906 1, % 1140 COMP-TECHNICAL PERSONNEL 864, ,463 1,090,682 1,178,041 1,190,424 12, % 1141 COMP OF TEACHER ASS'TS 330, , , , ,952 2, % 1150 COMP OF CLERICAL STAFF 13,076 26,954 27,763 28,318 28, % 1291 OVERTIME-FLSA % 1520 COMP OF SUB TEACHERS % 1600 COMP - SUPPLEMENTS ,645 2, % 1610 SUPPLEMENTAL PAY 20,471 50,701 3,838 12,264 12, % 1998 BONUS - ONE TIME 56, % 2100 FICA 195, , , , ,064 1, % 2210 VRS (PLAN 1 & 2) 332, , , , ,504 29, % 2220 VRS (HYBRID) 1,575 12,668 39,488 35,414 61,135 25, % 2300 HOSPITALIZATION 465, , , , ,529 (23,148) (3.7%) 2310 DENTAL INSURANCE 26,894 27,860 30,284 37,298 26,892 (10,406) (27.9%) 2400 GROUP LIFE INSURANCE 31,260 33,593 35,027 40,739 40, % 2500 DISABILITY INS (PLAN 1&2) - 7,178 6,915 7,451 7,103 (348) (4.7%) 2510 DISABILITY INS (HYBRID) , % 2750 RETIREE HEALTH CREDIT - 29,876 31,148 34,519 38,485 3, % 2800 RETIREE SICK LEAVE PAY - 4,208-3,787 3,550 (237) (6.3%) 2812 ERIP INCENTIVE - 24, % 3000 PURCHASED SERVICES 93,624 93, , , , % 3001 PROFESSIONAL IMPROVEMENT 16,906 15,669 13,726 13,414 8,741 (4,673) (34.8%) 3313 TECHNICAL MAINTENANCE 516, , , , ,186 (78,221) (13.5%) 5204 DATA COMMUNICATION LINES 101, , , , , % 5500 TRAVEL 15,870 19,344 23,028 28,280 28, % 5806 SUBSCRIPTIONS/JOURNALS % 6000 MATERIALS & SUPPLIES 1,156 1,851 1,411 2,653 2,059 (594) (22.4%) 6015 COMPUTER SUPPL/SOFTWARE 17, ,594 11,233 20,022 20, % 6024 TECHNOLOGY SUPPLIES 184, , ,196 68,000 68, % 6035 COMPUTER SOFTWARE 25,209 47,627 51,624 60,000 60, % Total $ 4,727,464 $ 5,113,671 $ 5,276,437 $ 5,648,762 $ 5,611,039 $ (37,723) (0.7%) SCPS FY 2018 School Board Adopted 87

88 Operating Fund (Fund 5) Less CIP Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 6830 TECHNOLOGY-ADMINISTRATION Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS $ 88,277 $ 90,944 $ 93,673 $ B d t 95,547 $ B d t 109,752 $ 14, % 1130 COMP-PROF SUPV PERSONNEL 238, , , , ,485 5, % 1140 COMP-TECHNICAL PERSONNEL 103,141 83,710 7, % 1150 COMP OF CLERICAL STAFF 39,554 40,676 35,939 42,735 38,143 (4,592) (10.7%) 1291 OVERTIME-FLSA % 1610 SUPPLEMENTAL PAY ,447 48, % 2100 FICA 34,321 33,852 29,010 33,187 33, % 2210 VRS (PLAN 1 & 2) 59,960 66,739 53,015 57,998 60,749 2, % 2220 VRS (HYBRID) - - 1,289-6,225 6, % 2300 HOSPITALIZATION 50,837 46,891 45,626 44,485 64,828 20, % 2301 RETIREE HEALTH INSURANCE 74,090 79,804 87,999 99,263 99, % 2303 RETIREE PRESCRI DRUG PROG 7,110 8,063 8,261 8,611 9, % 2310 DENTAL INSURANCE 3,069 2,629 2,656 2,645 3, % 2311 RETIREE DENTAL INSURANCE 3,949 4,135 4,600 5,274 3,956 (1,318) (25.0%) 2400 GROUP LIFE INSURANCE 5,588 5,477 4,596 5,183 5, % 2500 DISABILITY INS (PLAN 1&2) - 1, (49) (5.0%) 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 4,879 4,094 4,391 5, % 2810 ANNUAL LEAVE PAYOFF 23,970 5,758 23,410 35,333 35, % 3000 PURCHASED SERVICES 6,614 31,014 39,636 45,800 45, % 3001 PROFESSIONAL IMPROVEMENT 32,531 7,224 15,816 15,000 9,774 (5,226) (34.8%) 3320 MAINTENANCE CONTRACTS - 6,672 6,055 7,000 7, % 3330 D P SOFTWARE SUPPORT 64,209 62,190 87, , ,729 (5,012) (1.5%) 5203 TELEPHONE 4,906 5,021 3,832 4,968 4, % 5500 TRAVEL % 6001 OFFICE SUPPLIES 4,325 2,533 1,363 2,576 2, % 6035 COMPUTER SOFTWARE 13,053 1, ,610 1,610 (47,000) (96.7%) 6036 COMPUTER SUPPLIES 4,022 10,915 4,523 9,700 9, % Total $ 862,912 $ 849,304 $ 820,759 $ 1,208,622 $ 1,196,745 $ (11,877) (1.0%) Actual Actual Actual Adopted Adopted Variance Change 6850 TECHNOLOGY-TRANSPORTATION 1140 COMP-TECHNICAL PERSONNEL $ 148,191 $ 149,237 $ 155,588 $ 160,321 $ 163,529 $ 3, % 2100 FICA 10,892 11,019 11,522 11,954 12, % 2210 VRS (PLAN 1 & 2) 18,995 22,126 22,099 23,503 26,688 3, % 2300 HOSPITALIZATION 15,345 15,731 15,781 17,559 26,617 9, % 2310 DENTAL INSURANCE , % 2400 GROUP LIFE INSURANCE 1,770 1,816 1,870 2,100 2, % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT - 1,617 1,666 1,780 2, % Total $ 196,051 $ 202,778 $ 209,766 $ 218,587 $ 234,546 $ 15, % Actual Actual Actual Adopted Adopted Variance Change 6860 TECHNOLOGY-MAINTENANCE 1161 COMP OF MAINT EMPLOYEES $ 70,218 $ 77,804 $ 80,139 $ 81,742 $ 83,377 $ 1, % 2100 FICA 4,736 5,487 5,685 5,916 6, % 2210 VRS (PLAN 1 & 2) 7,732 6,357 6,547 5,411 5, % 2300 HOSPITALIZATION 14,866 11,786 11,146 12,461 13, % 2310 DENTAL INSURANCE 1, (161) (21.3%) 2400 GROUP LIFE INSURANCE ,071 1, % 2500 DISABILITY INS (PLAN 1&2) % Total $ 99,485 $ 103,264 $ 105,326 $ 107,558 $ 109,919 $ 2, % Grnnd Total $ 6,859,105 $ 7,148,835 $ 7,279,237 $ 8,077,529 $ 8,564,249 $ 486, % SCPS FY 2018 School Board Adopted 88

89 Fund 5 Debt Service Cost The projected debt service budget for FY 2018 is $25,581,896 and includes payments on the principal and interest on bonds issued for capital improvement projects, as well as some administrative fees required by the bank servicing the bonds. This is a net increase of $286,314 over the FY 2017 Adopted. The school division works closely with County Finance to develop debt service projections and interest rates are updated based on the most recent issuance as well as advice from the County s bond counsel. The chart below shows the interest rate assumptions currently being used for budgeting purposes. Description 2018 Out Years 7 years 2.25% 3.25% (Technology) 12 years 2.75% 3.75% (Transportation) 20 years (Maintenance) 3.75% 5.00% Based on the Adopted CIP, debt service is estimated to increase by $286,314, $2,778,383, ($801,283) in FY18, FY19, and FY20, respectively. Capital project needs are reviewed annually and both CIP and debt service costs are revised accordingly. Operating Fund (Fund 5) Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 7100 DEBT SERVICE Actual Actual Actual Adopted Adopted Variance Change 5800 MISCELLANEOUS $ 17,400 $ 20,500 $ 9,600 $ 32,000 $ 32,000 $ - 0.0% 5808 BOND ISSUENCE EXPENSES - 531, % 9101 PRINCIPAL - BONDS 17,856,330 15,311,694 16,479,242 18,735,576 18,686,059 (49,517) (0.3%) 9103 BOND REFINANCE DEBT SERV 11,697,014 43,145,636 16,510, % 9201 INTEREST - BONDS 7,491,047 6,854,616 6,223,708 6,528,006 6,863, , % 9203 VSPA BOND CREDIT 123,692 6, % Total $ 37,185,483 $ 65,870,221 $ 39,222,690 $ 25,295,582 $ 25,581,896 $ 286, % SCPS FY 2018 School Board Adopted 89

90 Supplemental Supplemental Section SCPS FY 2018 School Board Adopted 90

91 Supplemental Student Support Services Students with Disabilities Trend Data Fiscal Year Students with Disabilities Dec 1 Count Fiscal Year *Special Education Allocation FY ,623 FY ,683 FY ,756 FY ,834 FY , Actual 2014 Actual 2015 Actual 2016 Actual 2017 Adopted 2018 Adopted $31,833,743 $32,809,623 $34,980,733 $37,525,044 $39,211,948 $40,086,072 Since FY 2013, Special Education costs have increased by $8 million or 26%, while the SPED student population has increased by 10%. This is due to the division serving more students with increasingly severe disabilities since FY SCPS FY 2018 School Board Adopted 91

92 Supplemental Special Ed - All Funds Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 1310 IMPROVEMT OF INSTRUCTION Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS $ 117,757 $ 122,750 $ 126,433 $ 128,962 $ 131,542 $ 2, % 1121 COMP OF TEACHERS 67,318 69,690 71,781 73,217 74,682 1, % 1123 COORDINATOR 222, , , , ,684 7, % 1124 COMP OF INST SUPERVISORS 70,965 90,115 92,819 94,676 96,570 1, % 1141 COMP OF TEACHER ASS'TS 25,275 4,827-19,645 - (19,645) (100.0%) 1150 COMP OF CLERICAL STAFF 219, , , , ,211 4, % 1600 COMP - SUPPLEMENTS 7,963 6,348 6,348 6,348 6, % 1610 SUPPLEMENTAL PAY - 1, ,253 4, % 2100 FICA 53,576 55,513 60,709 66,892 67, % 2210 VRS (PLAN 1 & 2) 87, , , , ,356 14, % 2300 HOSPITALIZATION 76,283 87,692 81, , ,128 (11,355) (8.9%) 2310 DENTAL INSURANCE 4,616 5,189 4,693 7,559 5,056 (2,503) (33.1%) 2400 GROUP LIFE INSURANCE 8,197 8,587 9,416 11,927 11,907 (20) (0.2%) 2500 DISABILITY INS (PLAN 1&2) - 1,844 1,987 2,411 2,377 (34) (1.4%) 2750 RETIREE HEALTH CREDIT - 7,649 8,387 10,106 11,181 1, % 3000 PURCHASED SERVICES 167, , , , ,499 (15,806) (8.6%) 3001 PROFESSIONAL IMPROVEMENT 12,018 29,325 20,706 32,723 21,979 (10,744) (32.8%) 3002 PRINTING/BINDING % 3180 LEGAL FEES 26,570 25, ,468 44,514 44, % 3320 MAINTENANCE CONTRACTS % 3420 IN-LIEU-OF TRANSPORTATION 12, ,883 17, % 3600 ADVERTISING % 3840 REGIONAL TUITION 1,367,131 1,461,523 2,113,881 2,347,794 2,447, , % 5203 TELEPHONE % 5401 LEASE/RENTALS 3,294 3,641 2,993 6,221 6, % 5500 TRAVEL 5,281 6,577 6,567 8,833 8, % 6000 MATERIALS & SUPPLIES 7,816 6,305 9,965 7,850 6,021 (1,829) (23.3%) 6001 OFFICE SUPPLIES 5,160 6,875 4,834 6,899 6, % 6042 PARENT EDUCATION SUPPLIES 1,384 1,228 1,996 1,500 1, % 6500 DONATIONS-SPECIAL PROGRAM ,000 1, % Total $ 2,571,942 $ 2,764,987 $ 3,597,495 $ 3,934,545 $ 4,007,953 $ 73, % Actual Actual Actual Adopted Adopted Variance Change 1410 OFFICE OF THE PRINCIPAL 1123 COORDINATOR $ 87,263 $ 89,899 $ 92,596 $ 94,448 $ 96,337 $ 1, % 1150 COMP OF CLERICAL STAFF 35,565 34,843 34,733 35,428 36, % 2100 FICA 8,790 8,892 9,079 9,477 9, % 2210 VRS (PLAN 1 & 2) 15,701 18,085 17,903 19,040 21,620 2, % 2300 HOSPITALIZATION 17,570 17,994 18,053 20,183 21,253 1, % 2310 DENTAL INSURANCE 1, , (241) (21.3%) 2400 GROUP LIFE INSURANCE 1,463 1,484 1,515 1,701 1, % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT - 1,322 1,350 1,442 1, % Total $ 167,382 $ 173,825 $ 176,540 $ 183,184 $ 189,571 $ 6, % SCPS FY 2018 School Board Adopted 92

93 Supplemental Special Ed - All Funds Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change 2220 HEALTH SERVICES Actual Actual Actual Adopted Adopted Variance Change 1139 COMP OF THERAPISTS $ 406,165 $ 401,381 $ 444,436 $ 490,019 $ 631,560 $ 141, % 1339 THERAPISTS - PART-TIME 121,173 87,978 99, ,600 73,836 (62,764) (45.9%) 1520 COMP OF SUB TEACHERS ,000 2, % 1600 COMP - SUPPLEMENTS 6,969 8,432 6,311 6,348 6, % 2100 FICA 39,435 36,259 40,931 46,741 51,318 4, % 2210 VRS (PLAN 1 & 2) 43,850 52,551 39,307 48,949 85,068 36, % 2220 VRS (HYBRID) - 6,977 19,928 21,182 16,062 (5,120) (24.2%) 2300 HOSPITALIZATION 48,144 56,106 49,313 78, ,573 51, % 2310 DENTAL INSURANCE 2,800 3,341 2,793 4,724 6,151 1, % 2400 GROUP LIFE INSURANCE 4,086 4,885 4,967 6,267 8,118 1, % 2500 DISABILITY INS (PLAN 1&2) , % 2510 DISABILITY INS (HYBRID) (152) (31.9%) 2750 RETIREE HEALTH CREDIT - 4,352 4,424 5,310 7,622 2, % 3000 PURCHASED SERVICES 593, , , , ,516 (144,656) (22.8%) 3110 MEDICAL SERVICES 928 1, ,702 3, % 5500 TRAVEL 9,023 6,668 5,590 10,769 10, % Total $ 1,276,104 $ 1,375,761 $ 1,403,071 $ 1,495,272 $ 1,522,326 $ 27, % Actual Actual Actual Adopted Adopted Variance Change 2230 PSYCHOLOGICAL SERVICES 1132 COMP OF PSYCHOLOGISTS $ 640,772 $ 703,061 $ 799,005 $ 907,583 $ 997,928 $ 90, % 1600 COMP - SUPPLEMENTS 15,341 9,309 2,645 2,645 2, % 2100 FICA 47,879 52,138 58,719 67,133 74,034 6, % 2210 VRS (PLAN 1 & 2) 76,340 88,629 90, , ,900 18, % 2220 VRS (HYBRID) - 6,717 14,760 17,429 27,815 10, % 2300 HOSPITALIZATION 57,092 62,293 72, , , % 2310 DENTAL INSURANCE 3,394 3,423 4,053 6,235 4,664 (1,571) (25.2%) 2400 GROUP LIFE INSURANCE 7,114 7,835 8,951 11,274 12,419 1, % 2500 DISABILITY INS (PLAN 1&2) - 1,691 1,790 2,072 2, % 2510 DISABILITY INS (HYBRID) % 2750 RETIREE HEALTH CREDIT - 6,970 7,973 9,553 11,661 2, % 3000 PURCHASED SERVICES - 61, ,935 9,060 9, % 5500 TRAVEL 7,538 7,141 6,511 10,681 10, % 6000 MATERIALS & SUPPLIES 5,650 40,355 21,876 22,000 17,076 (4,924) (22.4%) 6500 DONATIONS-SPECIAL PROGRAM % Total $ 861,610 $ 1,050,935 $ 1,218,682 $ 1,282,953 $ 1,406,468 $ 123, % Actual Actual Actual Adopted Adopted Variance Change 3100 TRANSP - MGMT & DIRECTION 1123 COORDINATOR $ 94,886 $ 95,554 $ 85,391 $ 94,374 $ 96,262 $ 1, % 1150 COMP OF CLERICAL STAFF ,547 41,894 15, % 2100 FICA 7,105 7,162 6,007 8,316 9,778 1, % 2210 VRS (PLAN 1 & 2) 12,117 14,017 11,975 17,727 22,547 4, % 2300 HOSPITALIZATION 13,358 13,193 21,122 37,272 34,256 (3,016) (8.1%) 2310 DENTAL INSURANCE ,208 2,267 1,488 (779) (34.4%) 2400 GROUP LIFE INSURANCE 1,129 1,150 1,014 1,584 1, % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT - 1, ,342 1, % Total $ 129,276 $ 132,993 $ 127,854 $ 189,771 $ 210,112 $ 20, % SCPS FY 2018 School Board Adopted 93

94 Supplemental Special Ed - All Funds Expenditure Trends by Function and Object FY14 FY15 FY16 FY17 FY18 $ % Function/Object Actual Actual Actual Adopted Adopted Variance Change Actual Actual Actual Adopted Adopted Variance Change 3200 VEHICLE OPERATION SVCS 3420 IN-LIEU-OF TRANSPORTATION $ - $ - $ 3,458 - $ 3,000 $ % 3430 TRANS SERVICE BY CONTRACT - 46,843 39,715 40, , % Total $ - $ 46,843 $ 43,173 $ 40,000 $ 154,000 $ 114, % Actual Actual Actual Adopted Adopted Variance Change 6820 TECHNOLOGY -INSTRUCT. SUP 1123 COORDINATOR $ 49,735 $ 56,637 $ 58,337 $ 59,504 $ 60,695 $ % 2100 FICA 3,486 4,038 4,141 4,214 4, % 2210 VRS (PLAN 1 & 2) 6,351 8,212 8,202 8,723 9, % 2300 HOSPITALIZATION 10,928 10,217 11,146 12,461 13, % 2310 DENTAL INSURANCE (161) (21.3%) 2400 GROUP LIFE INSURANCE % 2500 DISABILITY INS (PLAN 1&2) % 2750 RETIREE HEALTH CREDIT % Total $ 71,749 $ 81,130 $ 83,948 $ 87,252 $ 90,289 $ 3, % Grand Total $ 32,809,623 $ 34,980,733 $ 37,525,044 $ 39,211,948 $ 40,086,072 $ 874, % SCPS FY 2018 School Board Adopted 94

95 Supplemental FTE Trends by Object - Operating - Special Education (Programs ) Function FY14 FY15 FY16 FY17 FY18 % Actual Actual Actual Adopted Adopted Variance Change 1110 COMP OF DIRECTORS % 1121 COMP OF TEACHERS % 1123 COORDINATOR % 1124 COMP OF INST SUPERVISORS % 1132 COMP OF PSYCHOLOGISTS % 1134 COMP OF SOCIAL WORKERS % 1139 COMP OF THERAPISTS % 1141 COMP OF TEACHER ASS'TS (1.0) (0.5%) 1147 EDUCATIONAL DIAGNOSTICIAN (1.0) (100.0%) 1150 COMP OF CLERICAL STAFF % Grand Total % SCPS FY 2018 School Board Adopted 95

96 Supplemental Student Enrollment Trends and Forecast Beginning in FY 2017, the methodology used in projecting student enrollment is based on the completion of new residential units in respective attendance zones as well as birth dates and student progression. Residential projects and their potential impact on school enrollments will continue to be monitored and the school division will continue to work with the County Planning Department in this process to update this information accordingly. The FY 2018 (10/1/2017) total student enrollment (including Pre-Kindergarten Speech, Head Start, Early Childhood Special Education, and the Virginia Preschool Initiative (VPI) program) is projected to be 23,539, a decrease of 58 students or 0.24% less than FY 2017 (10/1/2016) enrollment of 23,597. Although we experienced a decline in enrollment and project to lose some additional students next school year, the decline in the general population enrollment is not as significant as the increase in special education enrollment. The decline in total enrollment in FY 2017 was 81; however the increase to special education enrollment from FY 2016 through midspring FY 2017 was 278, with special education enrollment peaking at 3,112. The shifting mix of students is significant as Special Education students require more resources in order to meet their needs. 25,000 Enrollment Trend - October 1 24,000 23,000 22,000 21,000 20,000 19,000 18,000 23,811 24,186 24,390 24,197 24,216 23,868 23,775 23,725 23,773 23,817 23,678 23,597 23,539 23,610 23,834 24,005 SCPS FY 2018 School Board Adopted 96

97 Supplemental Average Daily Membership (ADM) Per the Virginia Department of Education Fall Membership is determined by counting all Virginia public school students enrolled on September 30th of the current school year. The Funded Fall Membership is calculated based on school-age students in kindergarten through grade 12. In contrast per VDOE the Average daily membership is determined by dividing the TOTAL aggregate daily membership by the number of days school was in session, from the first day of the school term through the last school day in March Fiscally, the ADM count is very important to each district as it is used for the basis funding distribution by the State. The chart below shows an increase in the ADM for Fiscal Year s 2012 to Modest declines in ADM are reported and projected from FY16 through FY18. The loss of revenue in FY18 due to a decline of 242 ADM s is projected to be $1.2M. Actual ADM March Adopted 22, Estimated 23, , , , , ,265 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 SCPS FY 2018 School Board Adopted 97

98 Supplemental Student Demographics Student demographics are anticipated to remain fairly constant. Special education enrollment has averaged 12% of the total student enrollment for the past several years. However, the number and percentage of students with disabilities has fluctuated slightly over the past years with a high of 3,317 or 14% of the total enrollment in 2006 to 2,881 or 12% of total enrollment in FY Overall, the severity of the disability in regards to needing individualized support has increased significantly. The number of students who are supported by the English Language Learners (ELL) program has increased significantly since FY The number of students eligible for free and reduced price lunches has increased from 11% in FY 2002 to 38% in FY The ethnic composition of Spotsylvania County Public Schools student enrollment is shown in the chart below. FY 2007 Statewide FY 2017 Statewide FY 2007 Spotsylvania FY 2017 Spotsylvania 70% 68.5% 60% 50% 58.0% 49.7% 57.7% 40% 30% 20% 26.1% 22.6% 19.2% 18.0% 15.1% 15.0% 10% 0% 0.3% 0.3% 0.3% 0.2% American Indian 5.2% 6.8% 2.5% 2.5% 0.1% 0.2% 0.1% 0.1% 8.1% 7.8% 0.0% 5.3% 0.0% 6.5% Asian Black White Hawaiian Hispanic 2 or More Ethnicities 2.2% 0.0% 1.7% 0.0% Unspecified SCPS FY 2018 School Board Adopted 98

99 INTRODUCTORY SECTION Informational Objective of the Three-Year Forecast Three Year Forecast To protect all employee groups. To maintain core instructional programs and services. To provide quality services to approximately 24,000 students. To complete all critical capital projects identified in the latest Capital Improvement Plan The three-year cost of meeting these objectives calculated using assumptions for inflation and growth. Long-Range Assumptions Expand program opportunities to enrich college and career readiness for all students. Employee compensation is increased by a Step + 1% COLA in FY19, FY20 and FY21 ADM changes in FY19, FY20 and FY21 based on division enrollment projections State funding is not adjusted for changes in composite index for the biennium Federal funds 1.5% forfy19, FY20 and FY21 Other funds are steady in FY18, FY19, FY20 and FY21 VRS professional rates are steady in adjusted in FY18, and steady for FY19, FY20 and FY21 Sales Tax is increased by 3.0% in FY19, then by 3% in FY20 and FY21 Electricity costs remain relatively unchanged with 1% increases in FY19, FY20 and FY21 Non-utility/fuel accounts (object 5000) remain relatively unchanged with1% increases in FY19, FY20 and FY21 Assumes funding of approved CIP Health insurance premiums increase by 5% per year County transfer remains constant SCPS FY 2018 School Board Adopted 99

100 INTRODUCTORY SECTION Informational Three Year Expenditure Projections Categories FY18 FY19 FY20 FY21 Instruction $ 192,260,513 $ 198,017,796 $ 203,900,512 $ 209,981,501 Administration $ 10,479,457 $ 10,793,267 $ 11,113,913 $ 11,445,367 Transportation $ 20,764,384 $ 21,386,178 $ 22,021,519 $ 22,678,274 Maintenance $ 21,786,011 $ 22,438,398 $ 23,104,998 $ 23,794,066 Food Service $ 9,781,505 $ 10,074,414 $ 10,373,705 $ 10,683,083 Capital Projects $ 27,361,447 $ 39,276,642 $ 11,423,766 $ 11,813,119 Technology $ 8,714,067 $ 8,975,012 $ 9,241,641 $ 9,517,258 Debt Service $ 25,581,896 $ 28,360,285 $ 27,559,003 $ 27,884,986 Totals $ 316,729,280 $ 339,321,992 $ 318,739,057 $ 327,797,654 Objects FY18 FY19 FY19 FY Salaries/Wages $ 149,652,877 $ 154,142,463 $ 158,766,737 $ 163,529, Employee Benefits $ 73,166,118 $ 76,173,629 $ 79,206,569 $ 82,368, Purchased Services $ 39,467,904 $ 52,581,573 $ 25,318,839 $ 26,820, Other Charges $ 9,689,056 $ 9,777,989 $ 9,875,769 $ 9,974, Materials & Supplies $ 14,148,031 $ 13,425,490 $ 13,436,563 $ 12,767, Capital Outlay $ 5,055,397 $ 4,892,563 $ 4,607,578 $ 4,484, Debt Service $ 25,549,896 $ 28,328,285 $ 27,527,003 $ 27,852,986 Totals $ 316,729,279 $ 339,321,992 $ 318,739,057 $ 327,797,654 Three year Revenue Projections FY18 FY19 FY19 FY19 State Sales Tax $ 25,441,630 $ 26,204,879 $ 26,991,025 $ 27,800,756 State Funds $ 109,206,765 $ 109,206,765 $ 109,206,765 $ 109,206,765 Federal Funds $ 15,995,238 $ 16,235,167 $ 16,478,694 $ 16,725,874 City-County Funds $ 124,075,315 $ 124,075,315 $ 124,075,315 $ 124,075,315 Other Funds $ 14,648,884 $ 14,648,884 $ 14,648,884 $ 14,648,884 Loans, Bonds, Etc. $ 27,361,447 $ 39,276,642 $ 11,423,766 $ 11,813,119 Totals $ 316,729,279 $ 329,647,651 $ 302,824,449 $ 304,270,714 Cumulative Gap $ - $ (9,674,340) $ (15,914,608) $ (23,526,940) Annual Gap $ - $ (9,674,340) $ (6,240,267) $ (7,612,333) SCPS FY 2018 School Board Adopted 100

101 INTRODUCTORY SECTION Informational Rates for Substitutes/Hourly Employees Adopted FY17 Adopted FY18 Adopted (Position) (Type) Instructional Administration Transportation Maintenance Food Service Adult Education Teacher Hourly Homebound Teacher Hourly Extra/Co Curriculum Interpreting (Level I & Level II Skilled) Hourly Extra/Co Curriculum Interpreting (Level III Skilled) Hourly Substitute Bookkeeper Hourly Substitute Bookkeeper/Secretary Hourly Substitute Nurse, Non-Bachelor's Degree Daily Substitute Nurse, Bachelor's Degree Daily Substitute Secretary Hourly Online Blended Facilitator Daily Substitute Paraeducator Daily Substitute Teacher, Degreed Daily Substitute Teacher, Non-degreed Daily Substitute Teacher, Long-term, endorsed Daily Substitute Teacher, Long-term, non-endorsed Daily Summer School Teacher, Librarian, Sub/ Hourly Teacher Hourly Summer School Paraeducator/Hourly Paraeducator Hourly SOL Remediation Hourly Light & Sound Technician Hourly Athletic Trainer Hourly High School Clinic Assistants Hourly Employee's Hourly Rate Employee's Hourly Rate Activity Route Hourly Employee's Hourly Rate Employee's Hourly Rate Field Trips Hourly Employee's Hourly Rate Employee's Hourly Rate First Aid/CPR Training Hourly Employee's Hourly Rate Employee's Hourly Rate Governor's School Route Hourly Non-contracted Bus Aide Hourly Non-contracted Bus Driver Hourly Employee's Hourly Rate Employee's Hourly Rate Training Classes Hourly Employee's Hourly Rate Employee's Hourly Rate Vocational Route Hourly Employee's Hourly Rate Employee's Hourly Rate Summer School Driver (Contracted during year) Hourly Employee's Hourly Rate Employee's Hourly Rate Summer School Driver Assistant (Contracted during year) Hourly Employee's Hourly Rate Employee's Hourly Rate Transportation Hotline Hourly Bus Driver Training Hourly Bus Aide Training Hourly Maintenance, Part-time grounds Hourly Substitute Custodian Hourly 9.50 Café Monitors Hourly SCPS FY 2018 School Board Adopted 101

102 INTRODUCTORY SECTION Informational Stipends FY17 Adopted FY18 Approved Grade Level Chairperson $ 468 $ 491 Special Education Chairperson $ 1,000 $ 1,000 * Mentor Teacher $ 468 $ 491 Extra Duty Assignments $ 468 $ 491 Middle School Supplements FY17 Adopted FY18 Approved Athletic Director $ 2,772 $ 2,772 Middle School Coach $ 1,386 $ 1,455 Band $ 1,138 $ 1,195 Chorus $ 1,138 $ 1,195 Strings $ 1,138 $ 1,195 James Farmer Sponsor $ 735 $ 772 Honor Society Sponsor $ 468 $ 491 SCA Sponsor $ 468 $ 491 Year Book Sponsor $ 468 $ 491 Drama Sponsor $ 468 $ 491 Subject Area Coordinator $ 936 $ 983 Special Education Chairperson $ 1,000 $ 1,000 * Lead Teacher - MS World Languages $ 468 $ 491 Mentor Teacher $ 468 $ 491 Webmaster $ 468 $ 491 Certamen $ 468 $ 491 Debate $ 468 $ 491 Post Season Game/Events - Per Game FY17 FY18 Football $ 68 $ 71 Field Hockey $ 57 $ 60 Cross County $ 47 $ 49 Basketball $ 47 $ 49 All Others $ 42 $ 44 SCPS FY 2018 School Board Adopted 102

103 INTRODUCTORY SECTION Informational High School Supplements FY17 Adopted FY18 Approved Advanced Placement Coordinators $ 1,871 $ 1,965 Battle of the Brains $ 1,444 $ 1,516 Certamen $ 468 $ 491 Debate Team Coach $ 1,403 $ 1,473 Department Chairperson $ 2,116 $ 2,116 * Drama Director $ 2,376 $ 2,495 Forensics Coach $ 1,403 $ 1,473 James Farmer Sponsor $ 735 $ 772 Magazine Sponsor $ 936 $ 983 Mentor Teacher $ 468 $ 491 National Honor Society Sponsor $ 1,444 $ 1,516 Newspaper Sponsor $ 1,966 $ 2,064 SCA Sponsor $ 1,966 $ 2,064 Year Book Sponsor $ 1,966 $ 2,064 Baseball Assistant $ 1,871 $ 1,965 Baseball Head $ 2,339 $ 2,456 Boys Basketball Assistant $ 1,871 $ 1,965 Boys Basketball Head $ 2,807 $ 2,947 Boys' Soccer Assistant $ 1,871 $ 1,965 Boys' Soccer Head $ 2,339 $ 2,456 Boys Tennis Head $ 1,871 $ 1,965 Boys Track Assistant $ 1,871 $ 1,965 Boys Track Head $ 2,339 $ 2,456 Cheerleader Assistant $ 1,871 $ 1,965 Cheerleader Head $ 2,339 $ 2,456 Cheerleader Competitive Cheer Coach $ 1,871 $ 1,965 Chorus $ 2,376 $ 2,495 Cross Country Assistant (For >30) $ 1,871 $ 1,965 Cross Country Head $ 2,339 $ 2,456 Field Hockey Assistant $ 1,871 $ 1,965 Field Hockey Head $ 2,339 $ 2,456 Football Assistant $ 2,339 $ 2,456 Football Head $ 3,649 $ 3,831 SCPS FY 2018 School Board Adopted 103

104 INTRODUCTORY SECTION Informational High School Supplements (Cont.) Girls Basketball Assistant $ 1,871 $ 1,965 Girls Basketball Head $ 2,807 $ 2,947 Girls' Soccer Assistant $ 1,871 $ 1,965 Girls' Soccer Head $ 2,339 $ 2,456 Girls Tennis Head $ 1,871 $ 1,965 Girls Track Assistant $ 1,871 $ 1,965 Girls Track Head $ 2,339 $ 2,456 Golf Head $ 1,871 $ 1,965 Indoor Track - Assistant $ 1,404 $ 1,474 Indoor Track - Head $ 1,871 $ 1,965 Marching Band Assistant $ 1,966 $ 2,064 Marching Band Director $ 2,993 $ 3,143 Softball Assistant $ 1,871 $ 1,965 Softball Head $ 2,339 $ 2,456 Strings $ 1,444 $ 1,516 Swimming Assistant $ 1,871 $ 1,965 Swimming - Head $ 2,339 $ 2,456 Volley Ball Assistant $ 1,871 $ 1,965 Volley Ball Head $ 2,339 $ 2,456 Webmaster $ - $ 491 Wrestling Assistant $ 1,871 $ 1,965 Wrestling Head $ 2,339 $ 2,456 * No Change in Stipend Rate for FY18 SCPS FY 2018 School Board Adopted 104

105 INTRODUCTORY SECTION Informational Athletic Fee In FY 2011, the school division implemented a $100 athletic fee per sport per student. The Athletic Fee was instituted to assist the Division in covering the following expenses: transportation supplement for high schools, 9th grade coaching stipends, transportation supplement for middle schools, and all middle school sports coaches. The goal is to eliminate this fee over time. In FY 2016, the fee was reduced from $100 to $75. In FY 2018, the Athletic Fee is recommend to be lowed to $ Athletic Fee Trends FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 $ $ $ $ $ $75.00 $75.00 $50.00 Athletic Revenue Trends are as follows: Operating (All Funds) Revenue - Athletic Fee Account Number Other Funds FY14 FY15 FY16 FY17 FY18 $ % Actual Actual Actual Adopted Adopted Variance Change HIGH SCH ATHLETIC FEE $ 238,435 $ 246,900 $ 189,160 $ 177,611 $ 118,407 $ (59,204) (33.3%) MIDDLE SCH ATHLETIC FEE 116, ,529 79,705 79,852 53,244 (26,608) (33.3%) Grand Total $ 355,119 $ 357,429 $ 268,865 $ 257,463 $ 171,651 $ (85,812) (33.3%) SCPS FY 2018 School Board Adopted 105

106 INTRODUCTORY SECTION Informational Local Tax Base and Trend Information #1 - Assessed Value & Market Value of Taxable Property Real Property Personal Property (3) Calendar Year Assessed Value (1) Market Value (2) Assessed Value Market Value (4) 2007 $13,821,769,200 $17,106,150,000 $686,429,684 $1,372,859, * $16,015,619,200 $14,626,136,256 $732,059,780 $1,464,119, $16,249,939,800 $12,154,031,264 $660,360,808 $1,320,721, * $12,637,661,700 $13,995,195,681 $733,708,427 $1,467,416, $12,790,018,108 $13,505,826,936 $747,950,998 $1,495,901, * $12,333,057,500 $13,657,870,986 $777,973,916 $1,555,947, $12,415,274,557 $15,012,423,890 $785,133,554 $1,570,267, * $12,930,408,800 $15,266,126,092 $777,870,449 $1,555,740, $13,095,404,100 $15,724,548,631 $792,608,168 $1,585,216, * $13,920,390,000 N/A $823,339,771 $1,646,679, $14,259,033,734 N/A $828,542,733 $1,657,085,466 * Reassessment year (1) Assessed values are as of January 1 of each year. (2) Market Value for each year is determined by qualified sales that take place during the 12 months following each January 1 assessed value. Source of market value is the Virginia Dept. of Taxation. (3) Includes Personal Property and Business Property as of January 1 or each year. (4) Personal Property is taxed based on an assessment of 50% of the market value, while business personal property is based on an assessment of no greater than 50% of purchase price. Source: Spotsylvania County Finance Office SCPS FY 2018 School Board Adopted 106

107 INTRODUCTORY SECTION Informational Local Tax Base and Trend Information (continued) #2 - Property Tax Rates and Collections Real Property Regular Personal Property Rate (7) Personal Property (5) Business Property Rate Revenue (8) Calendar Year Rate (6) Revenues 2007 $0.62 $79,889,431 $5.00/$5.00 $5.00 $36,055, $0.62 $87,632,222 $5.00/$5.00 $5.00 $36,954, $0.62 $93,855,338 $6.26/$6.26 $5.95 $37,947, $0.86 $98,897,152 $6.26/$6.26 $5.95 $40,718, $0.86 $102,824,613 $6.26/$6.26 $5.95 $43,337, $0.88 $101,979,953 $6.37/$6.37 $5.95 $46,005, $0.88 $102,041,298 $6.37/$6.37 $5.95 $47,070, (9) $0.86 $103,470,612 $6.78/$6.78 $5.95 $48,216, (9) $0.86 $105,705,270 $6.73/$6.25 $5.95 $50,262, (9) $0.85 $108,798,413 $6.55/$6.25 $5.95 $51,474, est (9) $0.85 $112,102,236 $6.55/$6.25 $5.95 $52,322,668 Machinery & Tools Heavy Construction Equipment Calendar Year Rate (7) Revenue Rate (7) Revenue 2007 $2.50 $1,068,770 $2.00 $431, $2.50 $1,013,397 $2.00 $410, $2.50 $943,973 $2.00 $350, $2.50 $763,443 $2.00 $242, $2.50 $919,819 $2.00 $261, $2.50 $716,325 $2.00 $270, $2.50 $996,059 $2.00 $278, $2.50 $724,175 $2.00 $290, $2.50 $669,784 $2.00 $267, $2.50 $696,140 $2.00 $320, est $2.50 $646,012 $2.00 $278,521 (5) Includes Personal Property and Business Property. Per $100 at 50% of assessed value for Personal Property and no greater than 50% for Business Prope (6) Per $100 of assessed value. (7) The first rate displayed is for campers, motor homes, motorcycles, pickups, and trucks. The second rate is for boats and boat trailers. (8) Includes State revenue from the Personal Property Tax Relief Act. (9) The tax on airplanes was the same as for all other regular personal property types until 2014 when it was lowered to $ per $100. General Note: Rates shown are for the calendar year while the revenues shown are for the fiscal year. Source: Spotsylvania County Finance Office SCPS FY 2018 School Board Adopted 107

108 INTRODUCTORY SECTION Informational Local Tax Base and Trend Information (continued) SCPS FY 2018 School Board Adopted 108