APPOMATTOX COUNTY PUBLIC SCHOOLS BUDGET

Transcription

1 APPOMATTOX COUNTY PUBLIC SCHOOLS BUDGET The following pages contain the school division budget for The budget is an estimate of the Revenues and Expenditures planned for the division over the next year. Development of the budget had many new aspects due to the economic collapse that began to appear in September and October 2008 just prior to work beginning on the budget. Original indications were that revenue would be short by approximately 2 million dollars compared to the budget. This level of shortfall would have necessitated layoffs, pay cuts, and capital expenditure cuts. Fortunately, the American Recovery and Reinvestment Act (ARRA) passed and the state received funds which were used to fund the state education budget. Appomattox County Public Schools will receive $909,000 from the ARRA funds. The ARRA funds are shown in the budget as State Fiscal Stabilization Funds (SFSF) under state revenue. Appomattox will receive these stimulus funds as well as additional stimulus funds under Title I and IDEA. Therefore, the revenue shortfall was considerably less. The final necessary reductions were achieved by eliminating pay raises for , reduction in positions by not filling vacancies and retirees when possible, and by reductions in capital expenditures and some line item operational expenses. The budget is structured according to categories set forth in the Code of Virginia. These major categories are as follows: Revenues Federal State Local Other Expenditures Instruction Administration, Attendance, & Health Pupil Transportation Operation & Maintenance Facilities Debt Service & Transfers Technology (New category for ) Funding for Appomattox County Public Schools is based on a number of factors. First, the Code of Virginia through the provisions of the Standards of Quality (SOQ) requires that the state fund its education initiates through formulas that incorporate the SOQ parameters. The locality is required to share in the funding based on its ability to pay as compared to the other areas of the state. The composite index, which is the relative measure of the ability to pay, is recalculated each biennium of the state budget. The composite index is then used as a factor in the formulas to calculate the amount of funding for SOQ categories that will be received from the state and the amount required of the locality. The composite index for Appomattox is Therefore for each dollar required to be spent by the SOQ, the state provides.7564 cents and the county

2 must provide.2423 cents. The following chart shows our composite index over the last few years. Composite Index CI Pupil count or membership is a second major part of the funding methodology. Each annual budget is based on an estimate of the number of students expected to enroll and attend through the year (ADM). This average daily membership estimate is used in the formula along with the composite index to set funding flow starting each July from the state. The Code of Virginia sets the March 31 ADM as the final count. At this point the state funding is adjusted up or down from the estimated funding to arrive at the actual funding for the year. The continual reduction in student population is therefore causing a loss of funding in many areas of the budget. The next graph shows the relationship of budgeted ADM to March 31 ADM. March ADM vs Budgeted ADM MAR. ADM BUDGETED ADM

3 In addition to SOQ funds the state provides Incentive Funding for programs that it wishes to promote. These categories may require the locality to match the state funds offered based on the composite index. A third area of state funding is called Categorical. This area contains funding for Adult programs and other specific areas. Beginning in , the state legislature restructured school funding to include a section titled Lottery Funded Programs. The school division receives the lottery money only if it matches it based on the composite index and it expends the funds within certain parameters. Some important programs funded under this section include At Risk, K-3 Class Size Reduction, and The Virginia Preschool Initiative. Also for the state has moved Career & Technical Ed. along with Special Ed. Regional funds into lottery and moved summer school remedial back into the SOQ section. Sales tax is another major area of funding for public schools. One and one eight percent of the state sales tax collected is distributed proportionally on a per student basis. The student count used in this distribution is based on the school age Census conducted every three years. It is significant to note that beginning in and forecasts for show a decline in sales tax collections which reduces school funding month by month through the year.

4 BUDGET SUMMARY TABLES Estimated Revenues Source of Funds Amount % of Budget State 12,860, % Sales Tax 1,908, % Federal 1,289, % Other 409, % County 3,741, % TOTAL 20,209, % Food Services 970,817 Budgeted Expenditures Category Amount % of Budget Instruction 14,303, % Administration, Attendance & Health 1,177, % Pupil Transportation 1,272, % Operation & Maintenance 2,177, % Facilities 20, % Debt Service (In County Budget) 0 0.0% Technology 1,258, % TOTAL 20,209, % Food Services 970,817 Per Pupil Expenditures 6/22/2009 Source of Financial Support for Actual Estimated Budgeted Operations* State 5,323 6,129 5,611 Sales Tax Federal Local 2,066 1,873 1,756 TOTAL 9,125 9,530 8,868 * Operations include regular day school, summer school, adult education, and other educational programs, but does not include facilities, debt service, and capital outlay additions.

5 APPOMATTOX COUNTY PUBLIC SCHOOLS BUDGET REVENUES May 28, 2009 $20,209,508 $20,209, $0.00 6/29/2009 1:56:00 PM PAGES 6/29/2009 1:56 PM C:\BUDGET\Budget0910\web docs\rec xls REC xls COVER 1

6 5 5 06/29/09 10 FEDERAL FUNDS 10 1:58 PM RECEIPTS TITLE I- Part A & Part D (subpart 2); BASIC PROGRAMS BY LEA NCLB 459, , , % TITLE I-A; SCHOOL IMPROVEMENT TITLE II-A; IMPROVING TEACHER QUALITY NCLB 113, , , % 510/700/710/ >>>TEACHER / PRINCIPAL TRAINING & RECRUITMENT NCLB >>>ED. FOR ECONOMIC SECURITY (EESA) INACTIVE >>>EISENHOWER PROF. DEV. NCLB >>>CLASS SIZE REDUCTION NCLB TITLE II-D; ENHANCING EDUC. THROUGH TECHNOLOGY NCLB 4,950 4,950 4, % 500s 70 >>>ED. TECH. FORMULA GRANT NCLB >>>ED. TECH. COMPETITIVE GRANT NCLB TITLE IV-SUBPART 1; SAFE AND DRUG FREE SCHOOLS & CONCLB 10,171 10,171 8, % TITLE V-A; INNOVATIVE PROGRAMS NCLB 5,914 5,934 5, % 700s 90 >>>GIFTED NCLB >>>LIBRARY NCLB >>>PRIVATE SCHOOL NCLB TITLE VI; LIBRARY/MEDIA INACTIVE IDEA SECTION 611; SPECIAL EDUC. (Flow-Through) (CFDA #84.027A) SPED 437, , , % A 125 >>>INTERPRETER TRAINING GRANT SPED ASSISTIVE TECHNOLOGY SPED SLIVER GRANT ( is last year of this funding)(capacity build) SPED IDEA SECTION 619; PRESCHOOL HANDICAPPED GRANT SPED 17,630 17,630 17, % A SCHOOL TO WORK CTE VOCATIONAL EDUC. - FED. PAYMTS.(CARL PERKINS) CTE 44,857 44,857 44, % GOALS 2000 GRANT CTE >>>TECHNOLOGY LITERACY CHALLENGE CTE ADULT BASIC EDUCATION (ABE) (match application -15 % lm m CTE 31,087 23,457 23, % FAMILY LITERACY (match application - 15% minimum lm of tota CTE 2,743 2,743 2, % st Century Learning Grant (ETR)(APS) GNT 185,500 20, st Century Learning Grant (AMS) GNT 122, , , % TOTAL 1,435,222 1,359,492 1,289, % -70, /29/2009 1:59 PM C:\BUDGET\Budget0910\web docs\rec xls REC xls FEDERAL 1

7 /30/09 10 STATE FUNDS / :26 AM 20 RECEIPTS ,840,562 15,609,340 14,769, % 30 11,748,368 13,825,344 12,409, % <tax & soq 35 I SALES TAX SALES TAX nlm 2,109,793 2,096,641 1,908, % / I SOQ 9,638,575 11,728,703 10,501, % 55 BASIC AID - SOQ m 7,208,268 8,830,616 7,635, % PREVENTION, INTERVENTION & REMEDIATION - SOQm 180, , , % SPECIAL EDUCATION - SOQ m 848,068 1,003, , % TEXTBOOKS - SOQ m 163, , , % VOCATIONAL EDUCATION - SOQ m 190, , , % SOCIAL SECURITY - SOQ m 385, , , % RETIREMENT - VRS - SOQ (Incl. RHCC) m 576, , , % GROUP LIFE INSURANCE - SOQ m 19,533 20,445 16, % ENGLISH AS A SECOND LANGUAGE (ESL) - SOQ m 1, % GIFTED AND TALENTED - SOQ m 65,111 76,667 72, % SUMMER SCHOOL, REMEDIAL EDUC. - SOQ nlm 128, #DIV/0! II SCHOOL FACILITIES 133, , SCHOOL CONSTRUCTION GRANT (carryover) m 133, , III INCENTIVE 725, , , % 321, COMPENSATION SUPPLEMENTS - SOQ m 468, TECHNOLOGY VPSA (20% MATCH)(AMTS VAR YRS) m 154, , , % ISAEP FUNDING nlm 7,859 7, SPECIAL EDUCATION REGIONAL TUITION (nlm) nlm 95, , nlm IV CATEGORICAL 155,891 97,259 29, % 190 HOMEBOUND -SPED CAT. (nlm) nlm 75,148 18,451 16, % GENERAL ADULT EDUCATION (GAE) (% lm varies see m 3,386 3,386 3, % CAREER & TECH EDUC. EQUIPMENT (50% lm of total ie. Local m 6,063 5, CAREER & TECH EDUC. - Categorical (nlm) nlm 31,294 29, SPECIAL EDUCATION IN JAILS (nlm) Request nlm MEDICAID CLAIMS nlm 40,000 40,000 10, % /30/2009 7:26 AM C:\BUDGET\Budget0910\web docs\rec xls REC xls STATE 1

8 230 V LOTTERY FUNDED PROGRAMS 1,076,770 1,231,236 1,116, % 235 AT RISK m 148, , , % EARLY READING INTERVENTION m 24,067 41,773 32, % ENROLLEMENT LOSS - SOQ nlm 34, , #DIV/0! FOSTER CARE (nlm) nlm 24,653 26,897 36, % K - 3 PRIMARY CLASS SIZE REDUCTION m 248, , , % SUMMER SCHOOL, REMEDIAL EDUC. - SOQ nlm 82, , SOL ALGEBRA READINESS (carryover cancelled 0708) m 22,650 23,705 26, % VIRGINIA PRESCHOOL INITIATIVE (4YR OLD - AT RIS m 129, , , % MENTOR TEACHER PROGRAM (50% lm) lm 2,241 3,785 3, % MENTOR TEACHER PROGRAM - Hard-to Staff (CI lm) lm ADDITIONAL SUPPORT for SCHOOL 285 CONSTRUCTION & OPERATING COSTS lm 359, , , % 290 ISAEP FUNDING nlm moved by state moved by state 7, #VALUE! SPECIAL EDUCATION REGIONAL TUITION (nlm) nlm moved by state moved by state 173, #VALUE! CAREER & TECH EDUC. EQUIPMENT (50% lm of total ie. Local m moved by state moved by state 5, #VALUE! CAREER & TECH EDUC. - Categorical (nlm) nlm moved by state moved by state 28, #VALUE! FUNDING LOSS CAP nlm GRANTS , #DIV/0! 325 VTSF Grant (Wingspan, Als Pals) (lm in kind) SPECIAL EDUC REGIONAL TUITION (Laurel Non-Ctr Banlm 150, #DIV/0! 388 # STATE FISCAL STABILIZATION FUND (SFSF) nlm 909, #DIV/0! 388 # TOTAL 13,840,562 15,609,340 14,769, % -839, TOTAL LESS SALES TAX 11,730,769 13,512,699 12,860, % -651,889 6/30/2009 7:26 AM C:\BUDGET\Budget0910\web docs\rec xls REC xls STATE 2

9 /29/09 10 COUNTY FUNDS <<local budgeted 1:59 PM <<state budgeted RECEIPTS < state est. 25 4,177,779 4,196,387 3,741, % 30 DEBT SERVICE DEBT SERVICE ( BONDS & LOANS) CAPITAL SPECIAL PROJECTS CAPITAL IMPROVEMENT (SNAP Acct Bal. - Mobile,Aps Roof, Parking Lot, Water main,) CONSTRUCTION (NEW) LOCAL PROGRAM SUPPORT , #DIV/0! - 75 PROGRAM SUPPORT 0 140, #DIV/0! SUPPLEMENT TO STATE & FEDERAL PROGRAMS I SOQ 3,549,762 3,777,250 3,278, % 95 BASIC AID - SOQ 2,661,118 2,843,916 2,458, % TEXTBOOKS -SOQ 60,251 65, VOCATIONAL EDUCATION - SOQ 70, , , % GIFTED AND TALENTED - SOQ 24,033 24,691 23, % SPECIAL EDUCATION - SOQ 313, , , % PREVENTION, INTERVENTION & REMEDIATION - SOQ 66,692 61,453 58, % ENGLISH AS A SECOND LANGUAGE (ESL) - SOQ % RETIREMENT - VRS - SOQ (Incl. RHCC) 204, , , % SOCIAL SECURITY - SOQ 142, , , % GROUP LIFE - SOQ 7,210 6,584 5, % II SCHOOL FACILITIES 36,052 32, SCHOOL CONSTRUCTION GRANT 36,052 32, III INCENTIVE 203,839 30,800 30, % 190 COMPENSATION SUPPLEMENTS - SOQ 173, TECHNOLOGY VPSA (20% MATCH) 30,800 30,800 30, % IV CATEGORICAL /29/2009 2:00 PM C:\BUDGET\Budget0910\web docs\rec xls REC xls COUNTY 1

10 220 V LOTTERY FUNDED PROGRAMS 352, , , % AT RISK m 58,193 55,991 48, % EARLY READING INTERVENTION m 8,883 13,453 10, % K - 3 PRIMARY CLASS SIZE REDUCTION m 91,458 92,427 84, % SOL ALGEBRA READINESS (carryover cancelled 0708) m 12,062 7,634 8, % VIRGINIA PRESCHOOL INITIATIVE (4YR OLD - AT RISK) m 47,638 54,079 54, % MENTOR TEACHER PROGRAM (50% lm) lm 1,120 1, MENTOR TEACHER PROGRAM - Hard-to Staff (CI lm) lm ADDITIONAL SUPPORT for SCHOOL CONSTRUCTION & OPERATING COSTS lm 132, , FEDERAL & STATE FLOW THRU 35, , #DIV/0! 280 GENERAL ADULT EDUCATION (GAE) (lm varies depending on app) 8, , #DIV/0! CAREER & TECH EDUC. EQUIPMENT (Must equal state amount) 2, , #DIV/0! ADULT BASIC EDUCATION (ABE) (match application -15 % lm minimum) 24, , #DIV/0! FAMILY LITERACY (match application - 15% minimum lm of total) #DIV/0! IDEA SECTION 619; PRESCHOOL HANDICAPPED Amount not covered by grant 0 73, #DIV/0! 440/ TOTAL 4,177,779 4,196,387 3,741, % -455, /29/2009 2:00 PM C:\BUDGET\Budget0910\web docs\rec xls REC xls COUNTY 2

11 5 5 06/29/09 10 OTHER FUNDS 10 1:59 PM RECEIPTS RENTS TUITION - PRIVATE SOURCES - DAY SCH. 15,500 15,500 15, % SPECIAL FEES FROM PUPILS % SALE OF TEXTBOOKS PAYMTS. FROM OTHER STATE AGENCIES (TRANS) 4,200 4,200 4, % TUITION - PRIVATE SOURCES -ADULT 6,200 6,200 6, % TUITION - PRIVATE SOURCES - SUMMER SCH. 2,800 2,800 2, % REBATES AND REFUNDS (30,000 Dual CVCC Rebate) 40,000 40,000 40, % DONATIONS AND SPECIAL GIFTS SALE OF SUPPLIES 2,500 2,500 2, % SALE OF SCHOOL BUSES 2,000 2,000 2, % SALE OF OTHER EQUIPMENT 2,500 2,500 2, % INSURANCE ADJUSTMENTS 6,000 6,000 6, % OTHER FUNDS (Facility use/opt Life Ins) 12,500 12,500 12, % OTHER FUNDS - Dental Premiums (Appropriation Requested Quarterly) 10,000 10,000 10, % OTHER FUNDS - United Way ( Spot & Dot)(Appropriation Requested Quarterly) Trigon Employee Health Care Fund TUITION - FROM ANOTHER CITY OR COUNTY 3,000 3,000 3, % PAYMTS. FROM ANOTHER CITY OR COUNTY 2,000 2,000 2, % TEXTBOOK BOOK APPROPRIATION - FUND 6 300, , , % TOTAL 409, , , % /29/2009 2:01 PM C:\BUDGET\Budget0910\web docs\rec xls REC xls OTHER 1

12 5 5 06/29/09 10 RECAPITULATION 10 1:59:23 PM RECEIPTS % % 95.50% 25 % inc STATE $11,730,769 $13,512,699 $11,951, % % 62.6% 59.1% % 45 SALES TAX $2,109,793 $2,096,641 $1,908, % % 9.7% 9.4% % 55 FEDERAL $1,435,222 $1,359,492 $1,289, % % 6.3% 6.4% % 65 COUNTY 4,177,779 4,196,387 3,741, % % 19.5% 18.5% % 75 OTHER 409, , , % % 1.9% 2.0% % 85 FSFS 909, #DIV/0! % 90 #DIV/0! 95 TOTALS 19,863,363 21,575,019 20,209, % 100 INCEASE OVER PREVIOUS YEAR 8.62% -6.33% ,365, SCHOOL FOOD 936, , , % % 2.60% % TOTAL 20,799,516 22,521,189 21,180, % % -5.95% /29/2009 2:01 PM C:\BUDGET\Budget0910\web docs\rec xls REC xls RECAP 1

13 REVENUE STATE $11,951, % FSFS 909, % OTHER 409, % COUNTY 3,741, % FEDERAL $1,289, % SALES TAX $1,908, % 6/29/2009 2:02 PM C:\BUDGET\Budget0910\web docs\rec xlschart0910 1

14 APPOMATTOX COUNTY PUBLIC SCHOOLS BUDGET EXPENDITURES May 28, 2009 $20,209, $20,209, $0.00 6/29/2009 2:03:50 PM ADM 2130 COMPOSITE INDEX PAGES VRSp= VRSn= GLIp= GLIn= RHCCp=0.0104RHCCn= /29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls COVER 1

15 5 06/29/ I INSTRUCTION 2:03 PM ,214,462 13,690,588 12,766, EXPENDITURES COMPENSATION OF EMPLOYEES / / Func. 10,084,356 10,530,326 9,735, % COMPENSATION OF OTHER PROFESSIONAL PERS.(E&S) 101, , , % COMPENSATION OF ELEMENTARY TEACHERS 3,931,457 4,061,229 3,824, % COMPENSATION OF SECONDARY TEACHERS 3,237,698 3,465,886 3,144, % COMPENSATION OF DISTRICT TEACHERS NRDS - 4yr old At RISK - VPI 127, ,061 74, % COMPENSATION OF HOMEBOUND TEACHERS 45,000 45,000 45, % COMPENSATION OF SUMMER SCHOOL TEACHERS 72,500 72,500 72, % COMPENSATION OF ADULT ED. INST. PERS. 70,530 76,677 46, % COMPENSATION OF LIBRARIANS 154, , , % COMPENSATION OF ELEMENTARY PRINCIPALS 177, , , % COMPENSATION OF SECONDARY PRINCIPALS 101, , , % /1140 COMPENSATION OF DISTRICT TEACHER & AIDE PRESCH HANDICAPPED 619- NRDS 68,247 65, % COMPENSATION OF ASSISTANT ELEM. PRINCIPALS 138, ,387 93, % COMPENSATION OF ASSISTANT SEC. PRINCIPALS 138, , , % COMPENSATION OF INSTRUCTIONAL SUPPORT - SOCIAL WORKER 39,930 44,687 44, % COMPENSATION OF INSTRUCTIONAL AIDES - NRDS - 4yr old At Risk-VPI 37,630 39,370 24, % COMPENSATION OF CLERICAL SERVICES 318, , , % COMPENSATION OF INSTRUCTIONAL AIDES 485, , , % COMPENSATION OF ELEMENTARY SUBSTITUTES 135, , , % COMPENSATION OF SECONDARY SUBSTITUTES 60,000 60,000 50, % COMPENSATION OF SUPPLEMENTAL PAY 461, , , % /1151 COMPENSATION OF INSTRUCTIONAL PERSONEL - 21ST Century Learning Gnt. 250, , , % EMPLOYER CONTRIBUTION - BENEFITS / / ,325,891 3,353,180 3,212, % SOCIAL SECURITY 778, , , % VRS RETIREMENT 1,461,181 1,393,783 1,284, % GROUP HEALTH INSURANCE 795, , , % GROUP LIFE INSURANCE 95,157 82,279 73, % DISABILITY INSURANCE UNEMPLOYMENT INSURANCE 3,500 3,500 3, % WORKER'S COMPENSATION 29,000 28,200 28, % HEALTH CARE RETIREMENT CREDIT (VRS) 110, ,217 96, % OTHER PAID BENEFITS (EARLY RETIRE) 53,001 53,001 53, % OPERATIONAL COSTS / / ,116,866 1,205,960 1,355, % /29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls INST 2

16 PURCHASED SERVICES - ATTORNEY,ADVERTISING, VTSF 14K(not in 0708), SERVICE CONTRACTS,P 89,000 90,000 90, % PURCHASED PROF. SERV. (PHYS) 3,800 1,600 1, % WORKSHOPS & CONFERENCE REGISTRATIONS 23,000 29,000 29, % PROFESSIONAL SVCS. (OT/PT) 72,000 75,000 90, % TUITION - CVCC DUAL ENROLLMENT (ENG., CALC., ENGNR & VOC.) 40,000 47,000 47, % TUITION - ASSISTANCE FOR TEACHERS 60,000 60,000 50, % TUITION - OUT OF STATE 1,700 1,250 1, % LEASE & RENTAL-EQUIPMENT % TRAVEL - INSTRUCTIONAL PERSONNEL 50,000 59,000 49, % DUES & ASSOCIATION MEMBERSHIPS/ OTHER INST COSTS 10,500 10,500 5, % MATERIALS & SUPPLIES 35,000 35,000 25, % INSTRUCTIONAL SUPPLIES -(Ag Sp) 10,000 8,000 8, % INSTRUCTIONAL SUPPLIES 152, , , % DISCRETIONARY INSTRUCTIONAL SUPPLIES , , , % TUITION - REGIONAL SCHOOL (LAUREL) 70, , , % TUITION - GOVERNOR'S SCHOOL 27,500 28,000 28, % CAPITAL REPLACEMENTS - FURNITURE,FIXTURES,MACH,EQUIP >=5K 6,000 6,000 25, % CAPITAL ADDITIONS - FURNITURE,FIXTURES,MACH,EQUIP >=5K TEXTBOOK PURCHASES 300, , , % TOTAL 14,527,113 15,089,466 14,303, % /29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls INST 3

17 5 06/29/ II ADMINISTRATION, ATTENDANCE & HEALTH 2:03 PM , , , EXPENDITURES Func COMPENSATION OF EMPLOYEES / / , , , % COMPENSATION OF OTHER PROF. ADMIN.PERS. AD 106, , , % COMPENSATION OF BOARD MEMBERS AD 24,000 24,000 24, % COMPENSATION OF SUPERINTENDENT AD 98, , , % COMPENSATION OF ASST. SUPERINTENDENT AD 85, COMPENSATION CENSUS (due Aug 8, 2008) AD 6,000 6, COMPENSATION OF OTHER ATT/HEALTH PROF. PERS. AH 46,330 53,707 53, % COMPENSATION OF SCHOOL NURSES AH 85,953 90,070 90, % COMPENSATION OF ADM. SECRETARIES/CLERICAL AD 220, , , % EMPLOYER CONTRIBUTION - BENEFITS / / , , , % SOCIAL SECURITY 56,509 53,076 52, % VRS RETIREMENT 105,258 88,178 88, % GROUP HEALTH INSURANCE 57,378 58,910 67, % GROUP LIFE INSURANCE 7,008 5,330 5, % DISABILITY INSURANCE UNEMPLOYMENT INSURANCE WORKER'S COMPENSATION 2,000 2,200 2, % HEALTH CARE RETIREMENT CREDIT (VRS) 7,951 6,847 6, % OTHER PAID BENEFITS (EARLY RET., tsa) 19,988 25,971 25, % OPERATIONAL COSTS / / , , , % PURCHASED SERVICES (ATTORNEY FEES,RECORD CKS,NEWSPAPER ADS,FINGER PRINTING,) AD 34,000 34,000 40, % PURCHASED SERVICES AH % WORKSHOPS & CONFERENCE REGISTRATIONS AD 7,000 8,000 8, % WORKSHOPS & CONFERENCE REGISTRATIONS AH % PROFESSIONAL SERVICES - SPEECH AD/AH 72,000 85,000 95, % TUITION - IN STATE AD 3,750 3,750 3, % LEASES & RENTALS - EQUIPMENT & BUILDING AD % TRAVEL EXPENSES ADMIN PERSONNEL & BOARD MEMBERS AD 6,000 9,000 8, % TRAVEL - ATTENDANCE & HEALTH AH % OTHER ADMINISTRATION COSTS (dental & Cobra medical) AD 23,750 28,500 40, % OTHER ATTENDANCE & HEALTH COSTS AH MATERIALS & SUPPLIES - STATIONERY, OFFICE SUPPLIES, ETC. AD 24,000 26,000 30, % MEDICAL & DENTAL SUPPLIES AH 5,750 6,500 9, % CAPITAL REPLACEMENTS - FURNITURE,FIXTURES,MACH,EQUIP >=5K AD 5,000 5,000 5, % CAPITAL ADDITIONS - FURNITURE,FIXTURES,MACH,EQUIP >=5K AD TOTAL 1,111,568 1,141,953 1,177, % AD = administration, & AH = Attendance / Health in the Func. (function ) column 275 6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls ADMIN 4

18 5 06/29/ III TRANSPORTATION 2:03 PM , , , EXPENDITURES Func COMPENSATION OF EMPLOYEES / , , , % COMPENSATION OF SUPERVISOR 55,789 58,609 58, % COMPENSATION OF TRADE EMPLOYEES 59,590 62,590 63, % COMPENSATION OF BUS DRIVERS (Incls 21 Century Grants ) 515, , , % COMPENSATION OF BUS AIDES/MONITORS 6,420 24,420 11, % COMPENSATION OF CROSSING GUARDS 19,486 20,200 20, % COMPENSATION OF NON-REGULAR ROUTE TRIPS 38,000 40,000 47, % COMPENSATION OF CONTRACT SERVICE EMPLOYEES 26,920 27,690 27, % COMPENSATION OF HOURLY SERVICE EMPLOYEES 7,000 10,000 10, % EMPLOYER CONTRIBUTION - BENEFITS / , , , % SOCIAL SECURITY 55,742 60,622 58, % VRS RETIREMENT- PRO & NONPRO 20,221 20,777 19, % GROUP HEALTH INSURANCE 15,228 25,080 23, % GROUP LIFE INSURANCE - PRO & NONPRO & PT 10,141 10,453 9, % DISABILITY INSURANCE UNEMPLOYMENT INSURANCE % WORKER'S COMPENSATION 21,000 21,500 21, % HEALTH CARE RETIREMENT CREDIT (VRS) (PRO & NONPRO 0708)) 2,093 2,109 1, % OTHER PAID BENEFITS (SICK LV BUYBACK)(BOND PRG) 21,250 22,000 22, % OPERATIONAL COSTS / , , , % PURCHASED SERVICES 19,000 18,000 22, % PURCHASED SERVICES T DRIVER PHYSICALS 4,100 3,900 3, % DRUG & ALCOHOL TESTING 1,250 1,250 1, % WORKSHOPS & CONFERENCE REGISTRATIONS % PAYMENTS TO PARENTS IN LIEU OF BUS TRANS. 6,500 7,000 9, % INSURANCE - BUS/AUTO LIABILITY 26,800 26,800 26, % LEASES & RENTALS % TRAVEL 1,200 1,400 1, % OTHER TRANSPORTATION COSTS % MATERIALS & SUPPLIES % FUELS, OIL, AND OTHER LUBRICANTS 125, , , % VEHICLE PARTS & SUPPLIES 28,500 35,000 42, % TIRES 14,000 18,000 23, % OTHER TRANSPORTATION SUPPLIES 12,500 12,000 7, % TOOLS 1,000 1,600 2, % CAPITAL REPLACEMENT OF BUSES 5K (2-53p,2-20p, 1-53p whc) 0 294, CAPITAL REPLACEMENTS - SERVICE VEHICLES,FIXTURES,MACH,EQUIP >=5K CAPITAL ADDITIONS - SERVICE VEHICLES, FIXTURES, MACH, EQUIP >=5K 5,000 5,000 5, % CAPITAL ADDITIONS OF BUSES >=5K OTHER USES OF FUNDS TOTAL 1,121,470 1,586,935 1,272, % 6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls TRANS 5

19 5 06/29/ IV OPERATION AND MAINTENANCE 2:03 PM , , , EXPENDITURES Func COMPENSATION OF EMPLOYEES / , , , % COMPENSATION OF CLERICAL PERSONNEL 5,000 5,150 5, % COMPENSATION OF TRADE EMPLOYEES 105, , , % COMPENSATION OF MAINTENANCE EMPLOYEES 54,580 56,850 56, % COMPENSATION OF CUSTODIAL PERSONNEL 368, , , % EMPLOYER CONTRIBUTION - BENEFITS / , , , % SOCIAL SECURITY 40,871 44,149 42, % VRS RETIREMENT 60,957 59,196 56, % GROUP HEALTH INSURANCE 76,140 87, , % GROUP LIFE INSURANCE 4,873 4,347 4, % DISABILITY INSURANCE UNEMPLOYMENT INSURANCE % WORKER'S COMPENSATION 12,500 13,000 13, % HEALTH CARE RETIREMENT CREDIT (VRS) (NONPRO STARTED 0708) 6,086 5,516 5, % OTHER PAID BENEFITS % OPERATIONAL COSTS / ,218,425 1,524,475 1,396, % PURCHASED SERVICES 225, , , % WORKSHOPS & CONFERENCE REGISTRATIONS % WATER/SEWAGE SERVICES/WASTE REMOVAL 46,000 75,000 75, % 5100 BALLFIELD MAINTENANCE - WATER 50, % ELECTRICAL SERVICE 445, , , % FUEL - HEATING 90, , , % PROPANE 44,000 80,000 85, % POSTAGE 21,000 21,000 27, % TELEPHONE SERVICE 17,000 16,500 16, % INSURANCE - PACKAGE (LIABILITY, PROPERTY, CRIME, BOILER & MACHINERY,AUTO LIABILITY) 55,000 55,000 55, % INSURANCE INSURANCE INSURANCE - AUTO 4,800 4,800 4, % INSURANCE - BOND % INSURANCE INSURANCE - GARAGE LIABILITY % LEASES & RENTALS 10,500 11,000 11, % TRAVEL % OTHER MAINTENANCE COSTS % MATERIALS & SUPPLIES 52,000 65,000 65, % CUSTODIAL SUPPLIES 53,000 75,000 75, % MAINTENANCE SUPPLIES 110, , , % EQUIPMENT & VEHICLES FUEL 3,000 12,500 16, % EQUIPMENT & VEHICLE PARTS & SUPPLIES 4,000 8,000 8, % EQUIPMENT & VEHICLE TIRES % CAPITAL REPLACEMENT- VEHICLES (TRUCK) >=5K (2-pickups,1 dump, 1 box) 59, CAPITAL REPLACEMENTS - FURNITURE,FIXTURES,MACH,EQUIP >=5K 35,000 50,000 28, % CAPITAL ADDITIONS - FURNITURE,FIXTURES,MACH,EQUIP >=5K (forklift) 28, OTHER USES OF FUNDS TOTAL 1,955,062 2,316,563 2,177, % /29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls MAINT 6

20 5 06/29/ V FACILITIES / :03 PM EXPENDITURES SITE ACQUISITIONS SITE IMPROVEMENTS ARCHITECTURAL & ENGINEERING FEES 20,000 20,000 20, % 40 SPECIFICATIONS BUILDING ACQUISTIONS BUILDING IMPROVEMENTS ( APS parking lot, water main, smoke detection, electric upgrades) SNAP FUND BALANCE TECHNOLOGY TOTAL 20,000 20,000 20, % VI DEBT SERVICE & FUND TRANSFER / EXPENDITURES PAYMENT OF BONDS PAYMENT OF LITERARY FUND LOANS PAYMENT OF INTEREST ON BONDS PAYMENT OF INTEREST ON LITERARY FUND LOANS FUND TRANSFERS (TEXTBOOKS) TOTAL VII CONTINGENCY RESERVE / EXPENDITURES STATE FUNDS CARRIED OVER (NOT REQUIRED FOR SOQ)( ) TOTAL /29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls FACIL_DEBT 7

21 5 6/29/ II TECHNOLOGY 2:03 PM , , EXPENDITURES Func COMPENSATION OF EMPLOYEES , , % COMPENSATION OF TECHNOLOGY ADMINISTRATIVE T 66,870 60, % COMPENSATION OF TECHNOLOGY ADMINISTRATIVE T COMPENSATION OF TECHNOLOGY INSTRUCTIONAL T 345, , % COMPENSATION OF TECHNOLOGY INSTRUCTIONAL T COMPENSATION OF TECHNOLOGY TECHNICAL (does not capture tech supps on teachet 84,421 84, % COMPENSATION OF TECHNOLOGY TECHNICAL T COMPENSATION OF TECHNOLOGY CLERICAL T 16,578 16, % COMPENSATION OF TECHNOLOGY CLERICAL T EMPLOYER CONTRIBUTION - BENEFITS , , % SOCIAL SECURITY T 39,294 38, % VRS RETIREMENT T 64,488 65, % GROUP HEALTH INSURANCE T 37,620 47, % GROUP LIFE INSURANCE T 3,936 3, % DISABILITY INSURANCE T UNEMPLOYMENT INSURANCE T WORKER'S COMPENSATION T 1,800 1, % HEALTH CARE RETIREMENT CREDIT (VRS) T 5,151 5, % OTHER PAID BENEFITS (EARLY RET., tsa) T OPERATIONAL COSTS , , % PURCHASED SERVICES T 73,600 82, % WORKSHOPS & CONFERENCE REGISTRATIONS T 2,800 2, % TUITION - IN STATE T 800 1, % TELECOMMUNICATIONS (Internet & WAN net e-rate) T 35,000 35, % TRAVEL T 7,750 5, % OTHER TECHNOLOGY COSTS T % MATERIALS & SUPPLIES - TECHNOLOGY T 60,850 60, % SOFTWARE / ONLINE CONTENT T 205, , % HARDWARE NON-CAP T 355, , % INFRASTRUCTURE NON-CAP T 12,000 12, % INFRASTRUCTURE NON-CAP T CAPITAL HARDWARE REPLACEMENTS >=5K T CAPITAL INFRASTRUCTURE REPLACEMENTS >=5K T CAPITAL HARDWARE ADDITIONS >=5K T CAPITAL INFRASTRUCTURE ADDITIONS >=5K T 10, % TOTAL 1,420,102 1,258, % /29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls TECH 8

22 5 06/29/ /29/09 10 EXPENDITURES - RECAPITULATION 2:03 PM 10 2:03 PM EXPENDITURES - RECAPITULATION % 100.0% 25 % inc INSTRUCTION - ALL EDUCATIONAL PROGRAMS 14,527,113 15,089,466 14,303, % % 69.9% 70.8% ADMINISTRATION, ATTENDANCE & HEALTH 1,111,568 1,141,953 1,177, % % 5.3% 5.8% PUPIL TRANSPORTATION 1,121,470 1,586,935 1,272, % % 7.4% 6.3% OPERATION & MAINTENANCE 1,955,062 2,316,563 2,177, % % 10.7% 10.8% FACILITIES 20,000 20,000 20, % % 0.1% 0.1% DEBT SERVICE & FUND TRANSFERS % 0.0% 0.0% TECHNOLOGY 0 1,420,102 1,258, % % 6.6% 6.2% TOTALS 18,735,213 21,575,019 20,209, % SCHOOL FOOD 936, , , % 130 #REF! 1.07% 2.60% % TOTAL 19,671,366 22,521,189 21,180, % 145 #REF! 14.49% -5.95% /29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls SUMMARY 9

23 EXPENDITURES ADMINISTRATION, ATTENDANCE & HEALTH 1,177,151 INSTRUCTION - ALL EDUCATIONAL PROGRAMS 14,303,156 PUPIL TRANSPORTATION 1,272,721 OPERATION & MAINTENANCE 2,177,894 TECHNOLOGY 1,258,586 FACILITIES 20,000 DEBT SERVICE & FUND TRANSFERS 0

24 APPOMATTOX COUNTY PUBLIC SCHOOLS BUDGET FOOD SERVICE FUND 2: Functions & May 28, 2009 $970, $970, PAGES 6/29/ :05 6/29/200912:05 PM C:\BUDGET\Budget0910\web docs\cafbud0910.xlscover 1

25 5 10 SCHOOL FOOD SERVICE / REVENUES SCHOOL LUNCH & BREAKFAST SALES A LA CARTE & ADULT MEAL SALES REBATES INTEREST EARNED 50 APPROPRIATIONS/LOANS OTHER REVENUES - CATERING OTHER REVENUES - MISC FEDERAL REIMBURSED FUNDS (BREAKFAST) FEDERAL REIMBURSED FUNDS (LUNCH) STATE FUNDS - LUNCH 75 STATE FUNDS - BREAKFAST 80 ACCOUNT BALANCE (NONPROFIT REG.) 85 TOTAL REVENUES EXPENDITURES 100 COMPENSATION OF EMPLOYEES COMPENSATION OF ADMINISTRATIVE PERSONNEL COMPENSATION OF CLERICAL PERSONNEL COMPENSATION OF MANAGERIAL PERSONNEL COMPENSATION OF STAFF COMPENSATION OF SUBSTITUTES 135 TOTAL COMPENSATION 140 EMPLOYER CONTRIBUTION FOR FRINGE BENEFITS SOCIAL SECURITY VRS RETIREMENT GROUP HEALTH INSURANCE GROUP LIFE INSURANCE DISABILITY INSURANCE UNEMPLOYMENT INSURANCE WORKER'S COMPENSATION HEALTH CARE RETIREMENT CREDIT (VRS) (Started Non OTHER PAID BENEFITS (BOND) TOTAL BENEFITS 6/29/ :02 PM , , , % 170, , , % 2,000 1,600 3, % 15,000 16,000 6, % ,000 18,000 22, % 250 1,000 2, % 80,000 81,000 92, % 330, , , % 13,456 13,161 13, % ,447 80,409 95, % 936, , , % , , , ,173 28,273 30, % 15,343 24,440 30, % 64,232 66,749 66, % 199, , , % 12,550 15,000 15, % 354, , , % ,339 25,671 26, % 37,761 34,104 30, % 53,298 62,700 73, % 4,061 3,493 3, % % 6,000 6,000 6, % 3,483 3,247 2, % 2,250 2,250 2, % , , , % 6/29/2009 2:03 PM C:\BUDGET\Budget0910\web docs\ CAFBUD0910.xls BUDGET 1

26 205 OPERATIONAL COSTS /3003 PURCHASED SERVICES PURCHASED SERVICES T INTERNAL SERVICES (ALLOWABLE)- ADJUSTED OTHER CHARGES - LEASES & RENTS OTHER CHARGES - TRAVEL OTHER CHARGES - MISCELLANEOUS MATERIALS & SUPPLIES FOOD PRODUCTS SOFTWARE & ON-LINE CONTENT T HARDWARE EQUIP. - NON-CAPITAL T INFRASTRUCTURE EQUIP. -NON-CAPITAL T CAPITAL OUTLAY REPLACEMENT >=5K HARDWARE EQUIP. REPLACEMENT - CAP. >=5K T INFRASTRUCTURE EQUIP. REPLACEMENT - CAP. >=5T CAPITAL OUTLAY ADDITIONS >=5K HARDWARE EQUIP. ADDITIONS - CAP. >=5K T INFRASTRUCTURE EQUIP. ADDITIONS - CAP. >=5K T OTHER USES OF FUNDS TOTAL OPERATION TOTAL EXPENDITURES ,000 13,500 14, % 12,000 5,500 5, % % % 40,000 45,000 46, % 360, , , % 1,000 1,000 1, % 14,000 3,000 3, % 0 0 7, #DIV/0! 10,000 10,000 15, % ,000 2, % % , , , % , , , % 6/29/2009 2:03 PM C:\BUDGET\Budget0910\web docs\ CAFBUD0910.xls BUDGET 2