Budget & 5-Year Capital Plan School Board Adopted

Transcription

1 & 5-Year Capital Plan School Board

2 TABLE of CONTENTS School Board for Fiscal Year Page Document Cover/Front Page Table of Contents 1 Transmittal Letter 3 Overview 4 Projected Operating Revenue by Source and Projected Expenditures by Function 5 Summary of Major Operating Changes 6 Teacher Salary Schedule 7 Teacher Salary Regional Comparison Data 9 Summary of Major Operating Changes - continued 13 Operating Revenue Changes 14 Operating Revenue Overview 15 Projected Revenue Summary: Chart 16 Revenue Summary 17 Projected Revenue Detail 21 Projected Operating Expenditures by State Function Categories: Chart 22 Projected Operating Expenditures by State Function Categories 23 Operating Summary by Function 24 Projected Expenditures by State Object Categories: Chart 25 Projected Operating Expenditures by State Object Categories 26 Operating Summary by State Object 28 Projected Operating Expenditures by State Program Categories: Chart 29 Projected Operating Expenditures by State Program Categories 30 Components: Summary of Funds 31 Capital Improvement Plan (CIP) 35 Line-Item Detail - Operating 76 Federal Grants 87 Child Nutrition Services

3 Essex County Public Schools P.O. Box 756 Tappahannock, Virginia (fax) BUDGET TRANSMITTAL LETTER The FY School Board is $16,519,389, an increase of $381,039 or 2.4% over FY This amount reflects the approved appropriation from the Board of Supervisors. Whereas the amount reflects a significant reduction of the original request of $16,946,004, an increase of $807,654, we are appreciative of the support of the Board of Supervisors. Almost threequarters of the increase (or $275K) is for improved salaries, most of which ($200K) is targeted towards improving the teacher salary schedule. The teacher salary schedule has been revamped to become more regionally competitive in teacher pay. The teacher pay rates have been adjusted by an average of 3% (see proposal for specifics). This schedule has the positive of eliminating step compression (same pay for multiple years of service). This preliminary action was necessary in order to attract and retain highly qualified staff that can meet the specific needs of our students. Without good teachers and staff, improvement is impossible. It is time to restore the competitiveness of our teacher pay! In addition to salary increases, there are significant increases in mandated VRS retirement and health insurance costs. Other major increases include funding for school buses to commit to a 15-year replacement schedule and additional funds for custodial services. Assessment/testing and Governor s School tuition budget increases are proposed to meet current demands. By law, this proposal must be balanced with revenue that equals expenditures. In so doing, this budget proposal relies on targeted reductions of over $300,000 and additional (+$381,039) support from the County as state support of schools has decreased as a result of enrollment declines. Although we did not receive all the funds requested, this budget will allow us to continue our work on creating Pathways to Excellence for our students. Sincerely, Denise M. Hammond Chair of the Essex County School Board Scott A. Burckbuchler, Ph.D. Division Superintendent In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. School Board 1 May 8, 2017

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5 Superintendent s Proposed Fiscal Year Development Overview The state code requires that the School Board presents a balanced budget, in which revenues equal expenditures, to the County, on or before April 1. This budget document covers the period from July 1, 2017 through June 30, 2018 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed (administrative recommendation presented to the School Board), 2) School Board Proposed (School Board recommendation to the County Board of Supervisors) and 3) School Board (School Board adopted operating budget based on funding authorization/appropriation by the County). The annual budget process begins in September with the development of the budget calendar. In October/November, the administration seeks input and approval from the School Board in regard to the process that will be used for formulating next year s budget. The School Board, working with the Superintendent, forms the budget goals and priorities that the schools will use during budget development. This is a critical component to the process. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. The Superintendent's Proposed is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors. The locality must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. Financial Overview ( Fast Facts) The FY Operating is $16,519,389, an increase of $381,039 or 2.4% over FY The budget includes staffing of Full-Time Equivalent (FTEs), an decrease of 2.1 positions from FY ed K-12 Fall enrollment is projected to be 1,338 (ADM 1,319), a decrease of 28 as compared to , or -2% Revamped Teacher Salary Schedule 3% average increase - 2% salary for other contracted employees K-12 (excluding Pre-K) Operating Per Pupil spending is projected to be $12,183 State revenue -$67,136 (-0.8%): Local revenue $ 448,175 (+5.8%). Overall revenue increase of $381,039 (+2.4%) School Board 3 May 8, 2017

6 Essex County Public Schools Operating Revenue by Source FY % Total FY % Total Change ($) Change (%) State Funds * $ 8,277, % $ 8,210, % $ (67,136) -0.8% Local Funds 7,769, % 8,217, % 448, % Other 92, % 92, % - 0.0% GRAND TOTAL OPERATING FUND $ 16,138, % $ 16,519, % $ 381, % Operating Expenditures by State Function Categories FY % Total FY % Total Change ($) Change (%) Instruction $ 11,284, % $ 11,511, % $ 227, % Student Attendance and Health** 265, % 276, % 10, % Administration 738, % 751, % 13, % Pupil Transportation Services 1,542, % 1,703, % 160, % Operation and Maintenance Services 1,351, % 1,339, % (11,535) -0.9% Technology*** 956, % 937, % (18,932) -2.0% Total Operating Expenditures $ 16,138, % $ 16,519, % $ 381, % * Based on ADM of 1,319 **This function category includes Psychological Services ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and admin. costs. School Board 4 May 8, 2017

7 Summary FY Summary of Major Operating Expenditure Changes 1. Employee Salary Increase Teacher salary schedule has been revamped to become more regionally competitive in teacher pay. The teacher pay schedule rates have been adjusted by an average of 3% with increases ranging from 1.5% - 5.1%. This schedule has the positive of eliminating step compression (same pay for multiple years of service). Please see schedule on following page. Almost three-quarters of the increase (or $275K) is for improved salaries, most of which ($200K) is targeted towards improving the teacher salary schedule. Cost = $275,116 School Board 5 May 8, 2017

8 16/17 STEP 16/17 # ESSEX COUNTY PUBLIC SCHOOLS TEACHER SALARY SCALE CALCULATIONS Day /17 BASE SALARY 16/17 % B/T STEPS 17/18 STEP 17/18 # 17/18 BASE SALARY 17/18 $ INC. 17/18 % INC $ 39,716 0 $40,105 $ % 17/18 % B/T STEPS 1 10 $ 40, % 1 12 $40,510 $ % 1.0% 2 10 $ 40, % 2 10 $40,915 $ % 1.0% 3 4 $ 41, % 3 10 $41,324 $ % 1.0% 4 5 $ 41, % 4 4 $41,737 $ % 1.0% 5 3 $ 41, % 5 5 $42,154 $ % 1.0% 6 4 $ 41, % 6 3 $42,576 $1, % 1.0% 7 3 $ 41, % 7 4 $43,002 $1, % 1.0% 8 3 $ 42, % 8 3 $43,432 $1, % 1.0% 9 2 $ 42, % 9 3 $43,866 $1, % 1.0% 10 9 $ 42, % 10 2 $44,305 $1, % 1.0% 11 2 $ 42, % 11 9 $44,748 $1, % 1.0% 12 2 $ 43, % 12 2 $45,195 $2, % 1.0% 13 1 $ 44, % 13 2 $45,647 $2, % 1.0% 14 1 $ 44, % 14 1 $46,103 $1, % 1.0% 15 3 $ 45, % 15 1 $46,564 $1, % 1.0% 16 6 $ 45, % 16 3 $47,030 $1, % 1.0% 17 0 $ 45, % 17 6 $47,500 $1, % 1.0% 18 2 $ 46, % 18 0 $47,975 $2, % 1.0% 19 0 $ 46, % 19 2 $48,455 $1, % 1.0% 20 2 $ 47, % 20 0 $48,940 $2, % 1.0% 21 1 $ 47, % 21 2 $49,429 $2, % 1.0% 22 1 $ 48, % 22 1 $49,923 $2, % 1.0% 23 3 $ 49, % 23 1 $50,422 $1, % 1.0% 24 1 $ 49, % 24 3 $50,926 $1, % 1.0% 25 5 $ 50, % 25 1 $51,435 $1, % 1.0% 26 3 $ 51, % 26 5 $51,949 $1, % 1.0% 27 0 $ 51, % 27 3 $52,468 $1, % 1.0% 28 0 $ 52, % 28 0 $52,993 $1, % 1.0% 29 4 $ 53, % 29 0 $53,523 $1, % 1.0% 30 2 $ 53, % 30* 4 $54,558 $1, % 1.9% 31 3 $ 54, % 31 2 $55,104 $1, % 1.0% 32 1 $ 55, % 32 3 $55,655 $1, % 1.0% 33 1 $56,212 $ % 1.0% 34 0 $56,774 $1, % 1.0% 35 0 $57,342 $1, % 1.0% * Includes $500 longevity supplement Off scale 1 $ 61,147 Off scale 1 $ 61,390 1 $61,758 $ % N/A 6 $ 63,248 1 $62,004 $ % N/A 6 $63,880 $ % N/A TOTAL 116 TOTAL 116 Avg. Inc. % 3.0% Placement Based on years of experience Educational Stipend: Master's Degree Only - $2,000 Positions included on this scale are Teachers, Media Specialists, and ITRT School Board 6 May 8, 2017

9 TEACHERS' SALARIES BACHELOR'S $65,000 $60,000 $55,000 SALARY $50,000 $45,000 $40,000 $35,000 0 years 5 years 10 years 15 years 20 years 25 years 30 years Essex $40,105 $41,737 $43,866 $46,103 $48,555 $50,296 $53,523 Lancaster $37,864 $40,187 $43,293 $46,639 $50,244 $54,127 $58,310 King & Queen $39,622 $41,230 $43,333 $45,770 $48,463 $51,443 $54,739 Middlesex $38,508 $40,231 $42,492 $44,881 $47,405 $50,070 $52,885 Northumberland $38,870 $40,439 $43,030 $45,788 $48,722 $51,844 $55,166 Richmond Co. $39,390 $40,804 $43,127 $46,056 $49,389 $55,247 $59,792 Westmoreland $39,585 $42,014 $45,261 $48,759 $52,527 $56,587 $60,059 School Board 7 May 8, 2017

10 Regional Teacher Salary Comparisons - BA FY Division 0-years Rank Division 5-years Rank Essex $ 40,105 1 Westmoreland $ 42,014 1 King & Queen $ 39,622 2 Essex $ 41,737 2 Westmoreland $ 39,585 3 King & Queen $ 41,230 3 Richmond Co. $ 39,390 4 Richmond Co. $ 40,804 4 Northumberland $ 38,870 5 Northumberland $ 40,439 5 Middlesex $ 38,508 6 Middlesex $ 40,231 6 Lancaster $ 37,864 7 Lancaster $ 40,187 7 Division 10-years Rank Division 15-years Rank Westmoreland $ 45,261 1 Westmoreland $ 48,759 1 Essex $ 43,866 2 Lancaster $ 46,639 2 King & Queen $ 43,333 3 Essex $ 46,103 3 Lancaster $ 43,293 4 Richmond Co. $ 46,056 4 Richmond Co. $ 43,127 5 Northumberland $ 45,788 5 Northumberland $ 43,030 6 King & Queen $ 45,770 6 Middlesex $ 42,492 7 Middlesex $ 44,881 7 Division 20-years Rank Division 25-years Rank Westmoreland $ 52,527 1 Westmoreland $ 56,587 1 Lancaster $ 50,244 2 Richmond Co. $ 55,247 2 Richmond Co. $ 49,389 3 Lancaster $ 54,127 3 Northumberland $ 48,722 4 Northumberland $ 51,844 4 Essex $ 48,555 5 King & Queen $ 51,443 5 King & Queen $ 48,463 6 Essex $ 50,296 6 Middlesex $ 47,405 7 Middlesex $ 50,070 7 Division 30-years Rank Westmoreland $ 60,059 1 Richmond Co. $ 59,792 2 Lancaster $ 58,310 3 Northumberland $ 55,166 4 King & Queen $ 54,739 5 Essex $ 53,523 6 Middlesex $ 52,885 7 School Board 8 May 8, 2017

11 Summary FY Summary of Major Operating Changes - continued 2. VRS Rates Under the approved State, VRS rates are proposed to be increased (14.66% to 16.32%). Cost = $117, Health Insurance Increase This budget increases the health insurance to accommodate a 10% rate increase. Cost = $100, School Buses Funds are needed to establish a school bus replacement schedule. The proposal calls for replacement of 2 buses a year which, for a 30 bus fleet, would translate to a 15-year replacement schedule. Cost = $180, Assessment/Testing Increase As discussed in the School Board s assessment report, a different assessment tool (NWEA MAP) is purchased. The NWEA MAP tests will provide a computer-adaptive, standardized assessment in reading and mathematics that is correlated with SOL performance. Cost = $12, Chesapeake Bay Governor s School Funds are needed for increases associated with the Governor s School. Cost = $5, Dual Enrollment Funds are needed to cover expenses related to offering dual enrollment cources. Cost = $3, Net Increase Various accounts have been adjusted for current personnel costs, etc. Increase = $ 2,814 (Net) School Board 9 May 8, 2017

12 Summary FY Summary of Major Operating Changes - continued Major/Significant Expenditure Decreases 1. General education positions (2) Due to budgetary pressures, two teaching positions have been eliminated from the budget. Reduction = -$136, Bus leases In order to accomondate reductions in FY 2017/2018, the bus leases were paid off early. Remaining funds in the account will possibly (as funds allow) be used to purchase a bus. Reduction = -$34, Technology Equipment Grant (VPSA) Due to budgetary pressures, a reduction of $25,000 in technology funds have been made. In addition, under the State s budget, VPSA funds are projected to be reduced. Reduction = -$31, Special Education Salaries A reduction in salaries was made possible by employee attrition savings. Reduction = -$28, Fuel reduction Due to lower fuel rates as of late, a reduction of the fuel budget was made. Reduction = -$25, Substitutes Due to budgetary pressures, teacher substitute lines were reduced. Reduction = -$21,530 School Board 10 May 8, 2017

13 Summary FY Summary of Major Operating Changes - continued 7. Utility reduction Due to lower utility rates as of late, a reduction of the utility budget was made. Reduction = -$10, Misc. reductions Due to budgetary pressures, various reductions were made to balance the budget: Guidance -$8,899, Custodial -$7,822, Gifted -$5,705, Speech Services -$3,118, and Home-based instruction -$2,153. Reduction = -$27,697 School Board 11 May 8, 2017

14 Object/ Summary of Operating Personnel Changes FTE Net FTE Change Instructional Salaries & Wages Reduction of 2 Foreign Language positions (replaced by on-line opportunities) Reduction of 2 general education positions Reduction of gifted coordinator position Clerical Salaries & Wages 0.00 Eliminate School Board Clerk staff position Eliminate Transportation Clerk position Eliminate Admin./Clerical positions Instructional Aide Salaries & Wages 2.00 Addition of 2 paraprofessionals to monitor on-line foreign language classes 2.00 Total FTE change School Board 12 May 8, 2017

15 Summary FY Operating Revenue Changes 1. State Revenue Under the State s Approved, state revenue is projected to decrease with a state projected ADM of 1,319. Reduction = -$67, Local Revenue In order to meet the reduction in state revenue and budget for the expenditure increases noted below, an increase in local funds is proposed. Increase = $448,175 School Board 13 May 8, 2017

16 Summary FY Overview of Operating Revenue Funding As a public school system in the Commonwealth of Virginia, ECPS funding is from two main sources: the Commonwealth and the County. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In Essex County, the composite index for the FY budget year is This means that for every dollar of support called for by the SOQ 1, the County of Essex is required to pay about 43 cents and the state about 57 cents. Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions with the Essex County Board of Supervisors, who maintains overall budget appropriation authority, but decisions as to where those allocations are spent are made by the Essex County School Board. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Sales Tax for Education (Sales Tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts made up of all statewide revenue that is pooled and allocated based on number of students projected for each school division) Lottery Profits: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/Incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. Local revenue comes primarily through local real estate tax revenues. 1 NOTE: Not all positions and costs are included in SOQ. School Board 14 May 8, 2017

17 FY OPERATING BUDGET REVENUE SUMMARY 0.6% 49.7% 49.7% State 8,210, % Local $8,217, % Other $92, % * Percentage total may not equal 100% due to rounding School Board 15 May 8, 2017

18 Essex County Public Schools Revenue Detail Operating Fund FUND 1 - OPERATING FUNDS Actual 20 Actual $ Change % Change TOTAL STATE FUNDS* $ 8,039,531 $ 8,639,277 $ 8,671,119 $ 8,277,272 $ 8,210,136 $ (67,136) -0.8% TOTAL LOCAL FUNDS $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,769,078 $ 8,217,253 $ 448, % TOTAL OTHER FUNDS $ 96,679 $ 89,748 $ 89,828 $ 92,000 $ 92,000 $ - 0.0% GRAND TOTAL OPERATING FUN $ 14,305,254 $ 15,165,502 $ 16,008,344 $ 16,138,350 $ 16,519,389 $ 381, % * Average Daily Membership = 1,319 FUND 2 - SCHOOL GRANTS REVENUES FROM FEDERAL FUNDS FEDERAL GRANT FUNDS $ 1,101,893 $ 987,386 $ 1,374,313 $ 1,395,281 $ 1,385,554 $ (9,727) -0.7% FUND 3 - CHILD NUTRITION REVENUES FROM SCHOOL SCHOOL FOOD FUNDS $ 706,861 $ 752,331 $ 871,411 $ 878,832 $ 906,246 $ 27, % GRAND TOTAL ALL FUNDS $ 16,114,008 $ 16,905,218 $ 18,254,068 $ 18,412,463 $ 18,811,189 $ 398, % School Board 16 May 8, 2017

19 Essex County Public Schools Revenue Detail Operating Fund FUND 1 - OPERATING FUND 20 Actual ADM 1,427 1,462 1,375 1, $ Change % Change REVENUES FROM STATE FUNDS Sales Tax $ 1,717,635 $ 1,708,044 $ 1,714,229 $ 1,689,575 $ (24,654) -1.44% Basic School Aid 4,091,530 4,085,108 3,743,849 3,580,972 $ (162,877) -4.35% Remedial Summer School 45,035 52,541 49,834 34,742 $ (15,092) % SOL Algebra Readiness 23,313 23,313 22,876 22,523 $ (353) -1.54% Gifted Education 41,270 41,079 37,514 36,738 $ (776) -2.07% Remedial Education - SOQ 239, , , ,676 $ (9,949) -4.07% Compensation Supplement - 71,980 59,140 36,861 $ (22,279) % Special Education - SOQ 563, , , ,106 $ (19,547) -4.07% Textbooks 84,490 84,097 85,798 82,309 $ (3,489) -4.07% Vocational Education - SOQ 88,687 88,276 77,373 74,227 $ (3,146) -4.07% Social Security - Instructional 253, , , ,430 $ (8,690) -3.74% Retirement - Instructional 516, , , ,090 $ 33, % Group Life 15,806 15,732 15,631 14,995 $ (636) -4.07% Early Reading Intervention 28,427 28,427 25,983 24,127 $ (1,856) -7.14% Industry Certification 915 1,100 1,400 1,400 $ % Homebound - Special Education 13,206 13,471 9,625 6,757 $ (2,868) % At Risk 309, , , ,076 $ (10,253) -3.75% Reduced K-3 Class Size 254, , , ,165 $ (22,609) -7.62% VPSA Technology 176, , , ,400 $ (5,200) -2.93% School Security Systems Grants $ % Add'l Assistance (Ret., Infl.& PK) $ % VA Preschool Initiative 129, , , ,851 $ (3,481) -2.78% Career & Technical Education 3,214 2,986 3,214 3,494 $ % GED Program (ISAEP) 7,859 7,859 7,859 7,859 $ % English as a second language 17,126 17,811 13,601 17,135 $ 3, % Middle School Teacher Corps - - 5,000 - $ (5,000) % Natl. Board Certification $ % EpiPen Grant $ % VA Workplace Readiness Skills Assessmen $ % School Board 17 May 8, 2017

20 20 Actual $ Change % Change PBIS 3, $ % Career Switcher Mentoring Grant $ % Mentor Teacher Program 3,614 3,614 3,614 2,317 $ (1,297) % Foster Care ,099 $ 12, % No-Loss $ % Project Graduation ,257 $ 4, % Additional Instructional Positions $ % Supplemental Lottery per pupil allocation 40, ,525 $ 164, % Bonus Payment $ % Math/Reading Specialist ,430 $ 38, % Medicaid 10,785 4,000 50,000 50,000 $ % $ - TOTAL STATE FUNDS $ 8,639,277 $ 8,671,119 $ 8,277,272 $ 8,210,136 $ (67,136) -0.81% REVENUES FROM LOCAL FUNDS County Funds - Operation $ 6,436,477 $ 7,247,397 $ 7,769,078 $ 8,217,253 $ 448, % Net change in Debt Service/add request TOTAL LOCAL FUNDS $ 6,436,477 $ 7,247,397 $ 7,769,078 $ 8,217,253 $ 448, % REVENUES FROM OTHER FUNDS Facilities use $ 10,836 $ 2,500 $ 2,000 $ 2,000 $ % Tuition $ % Refunds and Rebates 2,293 1,000 1,000 1,000 $ % Driver Education Fees 7,750 7,000 7,000 7,000 $ % Transportation of Students 3, $ % Transportation of Students non public 1,228 $ % Sale of Buses $ % Sale of other Equipment $ % Insurance Adjustments - - 2,000 2,000 $ % Miscellaneous - 2,000 2,000 2,000 $ % S.A.F.E. Program $ % E-Rate Reimbursement 64,502 77,328 78,000 78,000 $ % TOTAL OTHER FUNDS $ 89,748 $ 89,828 $ 92,000 $ 92,000 $ % $ - FEDERAL TAX CREDIT/DEBT SERVICE REFUND $ - $ - $ - $ - $ % $ - GRAND TOTAL OPERATING FUND $ 15,165,502 $ 16,008,344 $ 16,138,350 $ 16,519,389 $ 381, % School Board 18 May 8, 2017

21 20 Actual $ Change % Change $ - $ - FUND 2 - SCHOOL GRANTS $ - $ - REVENUES FROM FEDERAL FUNDS $ Title IIA $ 72,045 $ 126,284 $ 157,418 $ 157,418 $ % Title II D Technology $ % IDEA VI-B Special Ed 374, , , ,238 $ (29,836) -4.91% IDEA Preschool 11,399 21,500 19,095 19,095 $ % Vocational Education 34,178 33,362 33,362 29,686 $ (3,676) % Title III ESL 5,341 4,161 3,023 3,023 $ % Title VI Part B Rural & Low Income 35,428 55,216 56,749 57,233 $ % Title I 454, , , ,861 $ 23, % Title I School Improvement $ % Education Job Fund $ % FEDERAL GRANT FUNDS $ 987,386 $ 1,374,313 $ 1,395,281 $ 1,385,554 $ (9,727) -0.70% FUND 3 - CHILD NUTRITION REVENUES FROM SCHOOL Sales TES 28,576 59,631 50,000 59,000 $ 9, % Sales EIS 35,592 49,000 49,000 49,000 $ % Sales EHS 43,918 66,492 64,000 68,000 $ 4, % Headstart 9,701 13,540 9,000 9,485 $ % Summer Feeding Program - - 5,000 5,000 $ % Other Rebates & Refunds % Interest $ (100) % Breakfast after Bell Initiative $ % State School Lunch 8,802 8,369 8,802 8,351 $ (451) -5.12% School Breakfast 7,720 7,847 25,266 26,209 $ % SNP Equipment 13, % Free and Reduced Federal Payments 617, , , ,101 $ 13, % $ - SCHOOL FOOD FUNDS $ 765,847 $ 871,411 $ 878,832 $ 906,246 $ 27, % GRAND TOTAL ALL FUNDS $ 16,918,735 $ 18,254,068 $ 18,412,463 $ 18,811,189 $ 398, % School Board 19 May 8, 2017

22 Summary FY Operating Expenditure Summary Reports Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating are: Instruction further broken down by classifications within the function, e.g., regular instruction, special education, etc. Student Attendance and Health further broken down by classifications within the function, e.g., health, speech, etc. Administration further broken down by classifications within the function, e.g., executive, personnel services, etc. Pupil Transportation further broken down by classifications within the function, e.g., operation, maintenance, etc. Operations and Maintenance further broken down by classifications within the function, e.g., buildings, grounds, etc. Technology further broken down by classifications within the function, e.g., classroom, instructional support, etc. The categories are broken down further into the following expenditure types: Personnel Services further broken down by object classifications full time employees, substitutes, supplements, and part-time employees Fringe Benefits - further broken down by object classifications FICA, Virginia Retirement costs, health insurance subsidy, and other employee benefits Purchased Services - further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges - further broken down by object classifications utilities, fuel, postage Materials and Supplies - further broken down by object classifications instructional supplies, office supplies Capital Outlay - further broken down by object classifications school allocations, bus, vehicle and equipment replacements In addition, a program summary report is provided which breaks down expenses by the certain programmatic areas, e.g., Regular Education, Special Education, etc. School Board 20 May 8, 2017

23 FY 17/18 OPERATING EXPENDITURES by STATE FUNCTION CATEGORIES 4.5% 10.3% 1.7% 8.1% 5.7% 69.7% Instruction $11,511, % Student Attendance & Health $276, % Administration $751, % Pupil Transportation Svcs $1,703, % Operation & Maint. Svcs $1,339, % Technology $937, % * Percentage total may not equal 100% due to rounding School Board 21 May 8, 2017

24 Essex County Public Schools Operating Expenditures by State Function Categories FY % Total FY % Total Change ($) Change (%) Instruction $ 11,284, $ 11,511, $ 227, % Student Attendance and Health* 265, , , % Administration 738, , , % Pupil Transportation Services 1,542, ,703, , % Operation and Maintenance Services 1,351, ,339, (11,535) -0.9% Technology** 956, , (18,932) -2.0% Total $ 16,138, % $ 16,519, % $ 381, % *This function category includes Psychological Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. School Board 22 May 8, 2017

25 Function 2017 FTEs 2018 FTEs Essex County Public Schools Operating Summary by Function Actual FY Instruction $ 8,431,175 $ 8,791,309 $ 9,094,679 $ 9,341,066 $ 9,500,066 $ 159, % Guidance Services , , , , ,660 9, % 61230/1 Homebound Instruction 23,713 17,932 12,565 22,552 18,674 (3,878) -17.2% Instructional Improvement , , , , ,175 19, % Media (Library) Services , , , , ,150 11, % Office of the Principal , , , , ,382 32, % 61000's Instruction Function Total $ 10,242,310 $ 10,710,878 $ 10,970,152 $ 11,284,078 $ 11,511,107 $ 227, % School Board Services ,023 48,837 50,958 55,588 55,556 (32) -0.1% Executive Services , , , , ,236 8, % Personnel Services , , , , ,678 2, % Fiscal Services , , , , ,828 1, % 62100's Administration Function Total $ 695,933 $ 744,832 $ 707,282 $ 738,286 $ 751,298 $ 13, % Health Services , , , , ,493 7, % Psychological Services ,563 53,687 63,732 67,935 71,552 3, % 62200's Attend. and Health Function Total $ 184,793 $ 205,582 $ 226,077 $ 265,422 $ 276,045 $ 10, % Transportation-Mgt & Direction ,690 88,973 91,588 96, ,002 3, % Vehicle Operation , , ,320 1,096,597 1,104,432 7, % Transportation - Monitoring Svcs ,556 18,462 21,086 19,585 19,559 (26) -0.1% Vehicle Maintenance , , , , ,196 3, % 63600/63700 Other Vehicle and Equipment 58, ,330 98, , , % 63000's Transportation Function Total $ 1,160,449 $ 1,268,641 $ 1,440,894 $ 1,542,831 $ 1,703,673 $ 160, % Oper. & Maint.-Mgt & Direction ,012 89,237 92,036 93,828 97,627 3, % Oper. & Maint.-Building Svcs ,238,474 1,311,500 1,215,523 1,233,635 1,218,301 (15,334) -1.2% 64300/64600 Grounds Services 49,862 24, ,824 24,000 24, % 64/7000's OPS and Maint. Function Total $ 1,369,348 $ 1,424,834 $ 1,454,383 $ 1,351,463 $ 1,339,928 $ (11,535) -0.9% Tech Classroom Instruction , , , , ,710 (26,341) -4.2% Tech Instructional Support , , , , ,595 2, % Technology Administration , , , , ,033 5, % 68000's Technology Function Total $ 642,419 $ 811,718 $ 913,784 $ 956,270 $ 937,338 $ (18,932) % GRAND TOTAL $ 14,295,252 $ 15,166,485 $ 15,712,572 $ 16,138,350 $ 16,519,389 $ 381, % Actual FY 2015 Actual FY 2016 FY 2017 FY 2018 $ Change % Change School Board 23 May 8, 2017

26 FY 17/18 OPERATING EXPENDITURES by STATE OBJECT CATEGORIES 8.8% 5.7% 5.1% 0.6% 2.2% 23.0% 54.5% Personnel Services $9,005, % Employee Benefits $3,806, % Purchased Services $1,458, % Other Charges $941, % Materials & Supplies $844, % Payments to Joint Operations $97, % Capital Outlay $365, % * Percentage total may not equal 100% due to rounding School Board 24 May 8, 2017

27 Essex County Public Schools Operating Expenditures by State Object Categories FY % Total FY % Total Change ($) Change (%) Personnel Services $ 9,039, % $ 9,005, % $ (34,169) -0.4% Employee Benefits 3,496, % 3,806, % 309, % Purchased Services 1,263, % 1,458, % 194, % Other Charges 982, % 941, % (40,739) -4.1% Materials and Supplies 866, % 844, % (21,792) -2.5% Payments to Joint Operations 92, % 97, % 5, % Capital Outlay 397, % 365, % (31,800) -8.0% Total $ 16,138, % $ 16,519, % $ 381, % School Board 25 May 8, 2017

28 Essex County Public Schools Operating Summary by State Object Object 2017 FTEs 2018 FTEs Actual FY 2014 Actual FY 2015 Actual FY 2016 FY 2017 FY 2018 $ Change % Change 1110 Administrative Salary & Wages $ 191,888 $ 182,949 $ 189,323 $ 193,109 $ 196,972 $ 3, % 1111 School Board Salaries ,640 29,640 28,966 29,640 29, % 1112 Superintendent Salaries & Wages , , , , , % 1120 Instructional Salaries & Wages ,330,168 5,340,079 5,424,846 5,479,645 5,385,493 (94,152) -1.7% 1122 Librarian Salaries & Wages , , , , ,785 4, % 1126 Principal Salaries & Wages , , , , ,235 (5,369) -2.0% 1127 Asst. Principal Salary & Wages , , , , ,640 2, % 1130 Other Prof. Salaries & Wages , , , , ,312 7, % 1131 School Nurse Salaries & Wages , , , , ,366 2, % 1132 School Psychologist Salaries & Wages ,355 18,357 43,332 46,303 47, % 1141 Tech Support Salaries & Wages ,191 86,895 89, , ,129 (2,448) -1.5% 1150 Clerical Salaries & Wages , , , , ,244 15, % 1151 Instr. Aides Salaries & Wages , , , , ,884 9, % 1160 Trades Salaries & Wages , , , , ,008 3, % Bus Driver Salaries & Wages , , , , ,526 7, % Laborer Salaries & Wages 15,842 26,346 25,622 31,500 31, % Service Salaries & Wages ,521 19,536 20,289 20,500 20, % Substitute Salaries & Wages , , , , ,100 (17,900) -11.9% Supplemental Salaries & Wages , , , , ,460 27, % 1000's Personnel Services (Wages) Total ,787,704 8,551,329 8,803,825 9,039,441 9,005,272 (34,169) -0.4% 2100 FICA Benefits , , , , ,368 (10,156) -1.5% VRS Benefits ,572 1,133,231 1,132,451 1,190,838 1,297, , % HMP Benefits ,849 1,035,595 1,280,903 1,302,860 1,501, , % 2400 Group Life Insurance ,468 94,401 97,122 99, ,937 8, % 2500 Disability Insurance (VLDP) ,653 4,732 3,892 5,697 1, % 2600 Unemployment Insurance ,166 23,208 15,760 21,141 18,098 (3,043) -14.4% 2700 Worker's Compensation ,760 46,272 47,052 62,623 62, % 2750 Retiree Health Care Credit ,550 78,711 81,263 87,183 94,866 7, % 2800 Other Benefits - - 8,722 81,671 27,680 30,000 30, % 2000's Fringe Benefits Total - - 2,704,686 3,118,607 3,337,247 3,496,457 3,806, , % 1/2000's Wages & Fringe Benefits Total ,492,390 11,669,936 12,141,072 12,535,898 12,811, , % School Board 26 May 8, 2017

29 Essex County Public Schools Operating Summary by State Object Object 2017 FTEs 2018 FTEs Actual FY 2014 Actual FY 2015 Actual FY 2016 FY 2017 FY 2018 $ Change % Change Continued Purchased Services , , , ,154 1,041, , % Tuition Paid-Other Divisions In-State , , , , , % 3000's Purchased Services Total ,779 1,270,964 1,264,436 1,263,654 1,458, , % 4000's Internal Services Total Telecommunications ,880 63,716 72,090 96,060 96, % 5100 Utilities 525, , , , ,000 (10,000) -1.9% 5200 Communications ,212 22,966 23,316 51,160 54,667 3, % 5300 Insurance ,066 75,734 89, , , % 5400 Leases and Rentals , , , , ,441 (33,265) -21.4% 5500 Travel - - 7,478 5,674 8,100 17,400 15,850 (1,550) -8.9% 5800 Miscellaneous (e.g., dues) ,067 10,543 9,727 13,137 13, % 5000's Other Charges Total , , , , ,655 (40,739) % Materials and Supplies , , , , ,235 (562) -0.2% 6008 Vehicle/Powered Equip Fuels , , , , ,000 (25,000) -12.2% 6009 Vehicle/Powered Equip Supplies ,990 87, ,750 70,000 70, % 6020/3 Textbooks and Workbooks , , , , ,284 2, % 6030/7 Instructional Materials ,207 67,839 65,696 81,964 82, % Tech-Software/Online Content ,190 96, , , , % 6000's Materials and Supplies Total , , , , ,419 (21,792) % 7000's Tuition Payments to Joint Ops ,000 76,480 83,218 92,500 97,620 5, % s Capital Outlay Replacement , , , , ,493 (25,000) -19.5% 8200s Capital Outlay Additions , , ,558 90,000 90, % 8310 Technology-Additions (VPSA) , , , ,400 (6,800) -3.8% 8000's Capital/Equip. Outlay Total , , , , ,893 (31,800) % 9000's Other Uses of Funds (e.g., Debt P&I) TOTAL OPERATING FUND $ 14,305,254 $ 15,166,480 $ 15,712,572 $ 16,138,350 $ 16,519,389 $ 381, % - School Board 27 May 8, 2017

30 FY OPERATING EXPENDITURES by STATE PROGRAM CATEGORIES 0.0% 1.3% 0.8% 0.8% 30.3% 50.4% 4.0% 12.3% Regular Education $8,323, % Special Education $2,033, % Vocational Education $663, % Gifted Education $136, % Athletics $131, % Adult Education $3, % Pre-K $218, % Systemwide/Other $5,008, % * Percentage total may not equal 100% due to rounding School Board 28 May 8, 2017

31 Essex County Public Schools Operating Expenditures by State Program Categories FY % Total FY % Total Change ($) Change (%) Regular Education $ 8,084, $ 8,323, $ 239, % Special Education 2,073, ,033, (40,514) -2.0% Vocational Education 658, , , % Gifted Education 137, , (902) -0.7% Athletics 129, , , % Adult Education 3, , % Pre-K 197, , , % System wide/other* 4,854, ,008, , % Total $ 16,138, % $ 16,519, % $ 381, % *Includes transportation, facilities, technology, and central expenses. School Board 29 May 8, 2017

32 Components - Summary of Funds In addition to the operating funds described above, Essex County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Food Service Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The Food Service Fund supports the food service program that serves breakfast and lunch to our students. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The County also supports ECPS through Debt Service funds that are maintained on the County's books (starting in FY 13-14), for major capital improvements in our schools. 7.4% 4.8% Operating Grants Child Nutrition (Food Service) 87.8% * Percentage total may not equal 100% due to rounding Fund FY 17 FTEs FY 18 FTEs FY 2016/17 FY 2017/18 $ Variance % change over % of Operating $ 16,138,350 $ 16,519,389 $ 381, % 87.8% Grants ,395,281 1,385,554 (9,727) -0.7% 7.4% Child Nutrition (Food Service) , ,246 27, % 4.8% Grand Total $ 18,412,463 $ 18,811,189 $ 398,726 NOTE: Percentage total may not equal 100% due to rounding School Board 30 May 8, 2017

33 Summary FY CAPITAL IMPROVEMENT PLAN: CIP BUDGET The School Division's Capital Improvement is a part of the larger Capital Improvement Program of Essex County (County), which essentially makes it a proposed planning document. The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors, is an indication of the capital projects that the School Division intends to pursue; the expected timing and approximate cost for each project and program area; and the anticipated levels of capital improvement financing. Once the capital projects are underway, the County and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department then forwards reimbursement requests to the County for approved CIP-related costs. The CIP summary is provided on the following pages. PLEASE NOTE: The following plan has not funded to date but is included for future discussions. School Board 31 May 8, 2017

34 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Fiscal Year through Fiscal Year Amounts are estimated/approximate costs (DRAFT 7/11/17) Priority Code FY2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 TOTAL (FY18-FY22) Tappahannock Elementary School (TES) HVAC Replacement 3 15,000 15,000 15,000 15,000 15,000 75,000 Lighting Retrofit 3 15,000 15,000 15,000 15,000 15,000 75,000 Building Renovation ,000,000 10,000,000 TES Projects Sub-Total $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 10,030,000 $ 10,150,000 Essex Intermediate School (EIS) Eliminate Oil Boiler (& tank) in Gym Area 1 250, ,000 Gym Locker Renovation 3-200, ,000 Building Renovation (future CIP proposal) EIS Projects Sub-Total $ 250,000 $ 200,000 $ - $ - $ - $ 450,000 Essex High School (EHS) Athletic Facilities 3 500,000 3,000, ,500,000 EHS Projects Sub-Total $ 500,000 $ 3,000,000 $ - $ - $ - $ 3,500,000 School Board 32 May 8, 2017

35 Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Fiscal Year through Fiscal Year Amounts are estimated/approximate costs (DRAFT 7/11/17) Priority Code FY2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 TOTAL (FY18-FY22) Other Bus Garage Expansion 2 300, ,000 EIS to EHS Marsh Street Connector/Path 4 $ 200, ,000 SBO/Central Office Roof Replacement , ,000 Other Projects Sub-Total $ 300,000 $ 200,000 $ 150,000 $ - $ - $ 650,000 Facility Projects Total $ 1,080,000 $ 3,430,000 $ 180,000 $ 30,000 $ 10,030,000 $ 14,750,000 Technology Projects Classroom Technology (TIP) 3 150, , , , , ,000 Network Switches 3 150, ,000 VoIP Telecommunications 3 175, ,000 Wireless Equipment 3 75, ,000 Technology Projects Total $ 550,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 1,150,000 Transportation Projects Bus/other vehicle replacements 2 & 3 200, , , , ,000 1,000,000 Transportation Projects Total $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 GRAND TOTAL: Facilities, Technology, & Transpo $ 1,830,000 $ 3,780,000 $ 530,000 $ 380,000 $ 10,380,000 $ 16,900,000 Priority Codes 1 = Required by Ordinance or Code; 2 = Essential to the safety of citizens or employees; 3 = Necessary to maintain service levels; 4 = Desired School Board 33 May 8, 2017

36 Summary FY REQUESTS FOR INFORMATION This executive summary is designed to provide citizens, taxpayers, customers, and other interested parties with a general overview of the ECPS School Board s budget/finances. We will be happy to provide other information you may need. Questions concerning any of the information provided in this report or requests for additional financial information may be addressed to Dr. Scott A. Burckbuchler, Superintendent, at sburckbuchler@essex.k12.va.us School Board 34 May 8, 2017

37 FY BUDGET LINE-ITEM DETAIL School Board School Board 35 May 8, 2017

38 $ Diff. % Diff. Regular Elementary Instruction - Elementary Teacher Salaries ,495,523 1,472,501 1,456,208 1,297,448 $ (158,760) -10.9% Paraprofessional Salaries , , , ,713 $ 9, % Substitute Salaries 22,520 20,088 40,000 20,000 $ (20,000) -50.0% Long Term Substitute 10,375 8,438 6,000 6,000 $ - 0.0% Supplemental Wages - Stipends 4,950 4,950 4,950 4,950 $ - 0.0% Mentor Teacher ,000 1,000 $ - 0.0% Kindergarten Screening Stipend $ - 0.0% National Board Certification $ - 0.0% FICA Benefits 121, , , ,616 $ (17,905) -13.7% VRS Retirement Benefits 215, , , ,925 $ (11,378) -5.6% VRS Hybrid 20,108 36,642 38,205 42,109 $ 3, % Health Insurance Benefits 206, , , ,360 $ 22, % VRS Group Life Insurance 19,292 19,110 19,520 18,866 $ (654) -3.3% VLDP ,026 $ % Unemployment 4,138 2,475 3,120 2,736 $ (384) -12.3% VRS Health Insurance Credit 17,184 17,022 18,362 17,714 $ (648) -3.5% Other Benefits - Payouts 7,938 6,225 10,000 10,000 $ - 0.0% Purchased Service $ 2 0.2% Health Insurance Benefit Cons. Fee - 2,788 3,720 4,431 $ % Communication 5,283 5,153 8,000 9,600 $ 1, % Rental 17,445 19,085 18,000 17,283 $ (717) -4.0% Travel $ (250) Dues $ - 0.0% Instructional Materials 21,490 19,725 22,000 22,000 $ - 0.0% Capital Outlay $ - 0.0% Replacement $ - 0.0% Totals $ 2,316,421 $ 2,325,074 $ 2,357,695 $ 2,185,768 $ (171,927) -7.3% School Board 36 May 8, 2017

39 $ Diff. % Diff. Regular Intermediate Instruction - Intermediate School Teacher Salaries ,156,496 1,190,922 1,197,815 1,111,269 $ (86,546) -7.2% Paraprofessional Salaries ,760 62,084 63,541 58,446 $ (5,095) -8.0% Substitute Salaries 17,507 18,429 30,000 25,000 $ (5,000) -16.7% Long Term Substitute - 9,611 10,000 10,000 $ - 0.0% Supplemental Wages 6,500 5,500 6,950 7,450 $ % Mentor Teacher 2, ,205 1,205 $ - 0.0% Middle School Teacher Corps - 6,000 5,000 $ - $ (5,000) % FICA Benefits 89,946 94, ,560 92,823 $ (7,737) -7.7% VRS Retirement Benefits 123, , , ,221 $ 4, % VRS Hybrid Retirement Benefits 52,322 55,627 57,475 58,676 $ 1, % Health Insurance Benefits 155, , , ,840 $ 41, % VRS Group Life Insurance 14,473 15,062 14,884 15,323 $ % VLDP 1,048 1,148 1,034 1,241 $ % Unemployment 3,642 2,173 2,080 1,824 $ (256) -12.3% VRS Health Insurance Credit 12,891 13,417 14,001 14,387 $ % Other Benefits - Payout 2, $ - 0.0% Purchased Service ,400 $ 4, % Health Insurance Benefit Cons. Fee - 1,901 2,580 3,000 $ % Communication 2,587 2,239 8,400 10,080 $ 1, % Rental 16,459 17,330 18,942 20,834 $ 1, % Travel $ - 0.0% Instructional Materials 12,600 15,848 25,000 25,000 $ - 0.0% Band 1, ,000 1,000 $ - 0.0% Replacement $ - 0.0% Totals $ 1,732,194 $ 1,809,614 $ 1,860,706 $ 1,808,019 $ (52,687) -2.8% School Board 37 May 8, 2017

40 $ Diff. % Diff. Vocational Education Secondary Instruction - Secondary Teacher Salaries Vocational EIS ,296 26,996 46,655 42,550 $ (4,104) -8.8% Long Term Substitute 7,375 7, $ - 0.0% FICA Benefits 2,814 2,610 3,569 3,255 $ (314) -8.8% VRS Retirement Benefits 4,643 4,271 6,840 6,944 $ % Health Insurance Benefits - - 7,200 7,920 $ % VRS Group Life Insurance $ 7 1.3% VLDP $ (13) -8.8% Unemployment $ (6) -12.3% VRS Health Insurance Credit $ 6 1.1% Materials $ - 0.0% Totals ,144 42,118 66,029 62,428 $ (3,601) -5.5% School Board 38 May 8, 2017

41 $ Diff. % Diff. Instructional Support Elementary Coaches - Elementary Curriculum Coaches ,084 28,645 29,489 $ % FICA Benefits - 2,170 2,191 2,256 $ % VRS Retirement Benefits - 3,948 4,199 4,813 $ % Health Insurance Benefits - 2,496 5,016 3,168 $ (1,848) -36.8% VRS Group Life Insurance $ % Unemployment $ (3) -12.3% VRS Health Insurance Credit $ % Totals ,350 40,729 40,493 $ (236) -0.6% School Board 39 May 8, 2017