ADOPTED BUDGET. Chesterfield County Public Schools has a vision for the future and a design for excellence

Transcription

1 ADOPTED BUDGET Chesterfield County Public Schools has a vision for the future and a design for excellence Chesterfield VA, mychesterfieldschools.com

2 Acknowledgements The Office of Management and Budget extends our sincere appreciation for the collaborative efforts in producing the School Board s FY2018 Adopted Budget. Staff from the school division and the county government, advisory groups, parents and other citizens worked together through countless hours and effort to assist us in presenting a comprehensive document that is both informative and transparent. \ Office of Management and Budget Chris Sorensen - Chief Finance Officer Susan Newton - Director David Miller - Assistant Director Chris Di Rienzo - Senior Budget Analyst Rick McDonnell - Senior Programmer Analyst Peggy Browning - Budget Analyst Amanda McLarin - Budget Analyst Kim Williams - Budget Analyst Sharon Jefferson - Admin. Assistant Senior This budget document is a publication of the Office of Management and Budget of Chesterfield County Public Schools. Questions or comments may be sent to Office of Management and Budget, P.O. Box 10, Chesterfield, VA 23832, phone (804) , fax (804) , or budget@ccpsnet.net. Chesterfield County Public Schools does not unlawfully discriminate on the basis of sex, race, color, age, religion, disability or national origin in employment or in its educational programs and activities. For more information, go to mychesterfieldschools.com. Innovative. Engaging. Relevant..P age i

3 CCPS Budget Document Recognitions Association of School Business Officials International Meritorious Budget Award Chesterfield County Public Schools was awarded ASBO International s Meritorious Budget Award (MBA) for excellence in budget presentation during the budget year. The Meritorious Budget Awards program promotes and recognizes excellence in school budget presentation and enhances school business officials skills in developing, analyzing, and presenting a school system budget. After a rigorous review by professional auditors, the award is conferred only on school districts that have met or exceeded the program s stringent criteria. In his letter dated January 6, 2017, John Musso, Executive Director of ASBO, stated: This award reflects your district s commitment to sound fiscal management and budgetary policies. The review team stated the document contains excellent spreadsheets, charts and graphs. The document provides sufficient information for the lay person as well as the detail-oriented expert to understand the budgeting process used by the District and detailed information about the various funds and their uses. The District is to be complimented for its efforts. Government Finance Officers Association Distinguished Budget Presentation Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Chesterfield County Public Schools, Virginia for the Annual Budget 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. Innovative. Engaging. Relevant..P age ii

4 Team Chesterfield, On behalf of the Chesterfield County School Board, I am pleased to present the Fiscal Year 2018 Adopted Budget for Chesterfield County Public Schools. This operating budget will support our work to prepare students for success during the school year. We are excited about the investment our residents continue to make in public education, understanding that a strong public school division is critical to the continued vitality of our community. Chesterfield County Public Schools is viewed as a leader in public education. Educators from across the country visit our schools to learn more about what we are doing, how we are doing it and why we are doing it. Our award-winning teachers, support staff members and leaders are models others seek to emulate, and we are proud to be a school division others aspire to be like. However, our schools would not be as successful were it not for the continued support of our community. The investment in public education has returned strong dividends. Student performance on state-mandated assessments continually betters state averages, as does the school division s graduation rate. Teachers, support staff members and administrators continue to be recognized throughout the state and country as leaders in their respective fields. And, our schools are nationally recognized with prestigious awards such as National Blue Ribbon seals, Schools to Watch designations and National Title I Distinguished School honors. In addition, our graduates continue to make a difference in our community, country and world. Past recipients of the Chesterfield Education Foundation s Bravo! Awards include judges and service men and women, business leaders and difference-making entrepreneurs, scientists and innovators, doctors and engineers, and educators and authors. The stories told about some of the graduates in the Class of 2017 were awe inspiring as well, and we cannot wait to see how high they will soar. Our school division is producing outstanding citizens who are knowledgeable, service-oriented and prepared for the next step in life. Realizing that tomorrow s leaders and service providers are sitting in today s classrooms, the FY 2018 operating budget will invest $621.9 million in preparing our students, supporting our staff members and enhancing the work done in our schools. Superintendent Dr. James Lane was charged during his first year to preserve the work that makes us nationally known and to enhance our work in ways that will make us even better. Through his transition plan, push for innovative work and his collaboration with the School Board, Chesterfield County Public Schools is positioned to be a premiere school division in the United States. The School Board firmly believes the adopted FY 2018 operating budget will help Chesterfield County Public Schools maintain its place as a national leader in public education while also providing avenues to become innovation leaders as we create the classroom of the future. This budget will allow us to begin to imagine tomorrow, a theme you will hear more about during the coming school year. Funding provided in this plan will allow us to: meet commitments identified in the School Board s five-year plan, including salary increases for all full-time employees; maintain the Supplemental Retirement Program with changes that will make the plan solvent; change high school starting times to better align with medical recommendations; address board priorities identified in fall 2016; and begin work to enhance the classroom experience in elementary, middle and high schools. Funding in the FY 2018 operating budget represents a $24 million increase from that which supported our work during the school year. We are a people-intensive business, with more than 75 percent of the new funding allocated to support our outstanding employees. In all, this budget has something for everyone, while remaining true to the School Board s desire to put as many resources as possible into our classrooms. Slightly more than 72 percent of the operating budget will go into the instruction category. More than 14 percent will fund school division operations and pupil transportation, and just over 8 percent will fund debt payments. Only 3.3 percent of the operating budget will go toward administration and attendance. The proposal has funding that continues the five-year initiative to reduce class size and increase student opportunities. There will be 28 additional teachers hired for the school year, as we target reducing class sizes for English language learners. Innovative. Engaging. Relevant..P age iii

5 Other budget highlights associated with the five-year operating plan include continuing the School Board s commitment to provide elementary schools with more special education coordinators; continuing the initiative to enhance safe, supportive and nurturing learning environments by having a nurse in each school; enhancing the school division s digital curriculum as an ongoing part of the Anytime, Anywhere Learning initiative; and purchasing new buses as we continue to replace an aging fleet. As we begin to imagine tomorrow and move toward a balanced assessment model that measures student growth over time as opposed to a one-day snapshot via a state-mandated test, there are new academic programs funded in the adopted operating budget as well Early College academies that will support students obtaining a high school diploma and a two-year associate degree during the four-year high school experience; CodeRVA enrollment to help meet a critical need in the business community; Phoenix Program designed to support alternative education needs; Remedial study skills program pilot at the middle school level; and Social emotional learning program expansion at the elementary school level. As our Superintendent noted earlier this spring, there is much to celebrate in this new budget. Working together, the School Board and Superintendent are committed to continuing to enhance education in Chesterfield County. We are extremely proud of the work our staff is doing daily whether it is driving children safely to school, teaching students once they are in the school building, providing support to them when they are in need or administering innovative programs at the school or county level. The work we will continue to do to imagine tomorrow and create classrooms for the future will translate to great experiences for children every day. Thank you for your continued support! Sincerely, Dr. Javaid Siddiqi Chair, Chesterfield County School Board Innovative. Engaging. Relevant..P age iv

6 TABLE OF CONTENTS ACKNOWLEDGEMENTS... i CCPS BUDGET DOCUMENT RECOGNITIONS... ii SCHOOL BOARD MESSAGE... iii TABLE OF CONTENTS... v INTRODUCTORY SECTION... 1 Organizational Component... 2 GET TO KNOW CHESTERFIELD COUNTY... 2 GET TO KNOW... 3 MISSION AND VISION... 5 PROFILES OF THE SCHOOL BOARD MEMBERS AND SUPERINTENDENT... 6 SUPERINTENDENT S SENIOR LEADERSHIP... 8 BUDGET CALENDAR... 9 BUDGET PROCESS ALLOCATION OF HUMAN AND FINANCIAL RESOURCES GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT Financial Component FY2018 ADOPTED BUDGET FUND SUMMARIES ADOPTED BUDGET FUND CHANGES FY2017 TO FY CAPITAL IMPROVEMENT FUND KEY FACTORS AFFECTING BUDGET DEVELOPMENT SIGNIFICANT TRENDS, INITIATIVES AND CHALLENGES FIVE YEAR PLAN Informational Component ENROLLMENT HISTORY, PROJECTION METHODOLOGY AND FORECAST TAX BASE AND RATE TRENDS RESOURCE ALLOCATIONS DEBT OBLIGATIONS BENCHMARK DATA PER PUPIL EXPENDITURES ESTIMATED REQUIRED LOCAL EFFORT ORGANIZATIONAL SECTION OVERVIEW ORGANIZATION OF THE SCHOOL BOARD BY MAGISTERIAL DISTRICT STAFF ORGANIZATIONAL CHARTS DEPARTMENTAL BUDGET SUMMARIES DESIGN FOR EXCELLENCE PROJECT E6: TRANSFORMING EDUCATION 2017 TRANSITION PLAN GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT SCHOOL BOARD FINANCIAL POLICIES COUNTY FINANCIAL POLICIES APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES FUND BALANCE BASIS OF ACCOUNTING, FUND STRUCTURE, AND BASIS OF BUDGETING BUDGET CALENDAR BUDGET PROCESS ALLOCATION OF HUMAN AND FINANCIAL RESOURCES BUDGET ADMINISTRATION AND MANAGEMENT PROCESS FINANCIAL SECTION FUND SUMMARY ALL FUNDS OPERATING FUND SUMMARY GRANTS FUND SUMMARY FEDERAL FOOD SERVICES FUND SUMMARY NON-FEDERAL FOOD SERVICES FUND SUMMARY APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES ADOPTED BUDGET FUND CHANGES FY2017 TO FY KEY FACTORS AFFECTING BUDGET DEVELOPMENT SIGNIFICANT TRENDS, INITIATIVES AND CHALLENGES FIVE YEAR PLAN CAPITAL IMPROVEMENT FUND CAPITAL IMPROVEMENT PLAN IMPACT ON THE OPERATING BUDGET DEBT ISSUANCE DEBT OBLIGATIONS PROJECTS FUNDED BY OUTSTANDING BOND ISSUES POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES INFORMATIONAL SECTION TAX BASE AND RATE TRENDS ENROLLMENT PROJECTION METHODOLOGY, HISTORY AND FORECAST RESOURCE ALLOCATIONS BOND AMORTIZATION SCHEDULE STUDENT PERFORMANCE SUCCESSES TEACHER SALARY SCALES BASE STAFFING ALLOCATION STANDARDS TARGETED PUPIL/TEACHER STAFFING STANDARDS GENERAL MATERIALS ALLOCATION STANDARDS GLOSSARY OF TERMS Innovative. Engaging. Relevant..P age v

7 INTRODUCTION ADOPTED BUDGET Table of Contents

8 INTRODUCTORY SECTION INTRODUCTORY SECTION EXECUTIVE SUMMARY The introductory section is intended to provide the reader with a comprehensive yet summarized look at Chesterfield County Public Schools, its strategic plan, financial structure, and the FY2018 annual financial plan, as well as other summary information meeting the requirements of the award programs for both the Association of School Business Officials International and the Government Finance Officers Association. Because CCPS began fiscal year under the leadership of a new superintendent, this document will also include numerous references to Dr. James Lane s 2017 transition plan (Project E6: Transforming Education) and the organizational re-alignment. In addition, some of the information that follows relates to Chesterfield County itself, but because this information has a direct impact on the school division and the annual development of its financial plan, it is presented here as well. In total, this section is considered to be an executive summary that is divided into these three components, Organizational, Financial, and Informational, and can serve as a stand-alone document for the reader. #ONECCPS Innovative. Engaging. Relevant..P age 1

9 INTRODUCTORY SECTION Organizational Component GET TO KNOW CHESTERFIELD COUNTY In the 17 th century, European colonists from Jamestown arrived in what would become Chesterfield County, seeking to establish a second permanent English settlement in Virginia near the fall line of the James River. Here they found a good air, wholesome and clear, fresh and plentiful water springs, much fair and open grounds and wood enough at hand. The colonists built homes and fortifications on what is known today as Farrar s Island, naming the community Citie of Henricus. Other settlers followed, establishing plantations, farms and villages, and manufacturing and transportation centers along the James and Appomattox Rivers. Although English colonists began moving into this area within four years of Jamestown s founding in 1607, Chesterfield was not created as a political unit until This new county was formed from the southern half of Henrico County, one of Virginia s original shires and was named for the Fourth Earl of Chesterfield, Phillip Dormer Stanhope. At that time, Chesterfield was a community of farms and small settlements. The James and Appomattox Rivers provided valuable transportation arteries. Many settlements such as Warwick, Bermuda Hundred, Osbornes, and Port Walthall were established along the river banks. Soon transportation improvements such as roads and railways gave rise to manufacturing centers along the rivers and roads, changing the economic and social landscape of the county. The seal of Chesterfield County depicts a coal miner, indicative of Chesterfield as the first place in the nation where coal was mined commercially. Over time, parts of the county transitioned from a rural to a suburban community. Today the county has a diversity of working and living choices ranging from rural to suburban to urban environments. According to data from the 2010 U.S. Census, Chesterfield County is the third largest county in Virginia at 446 square miles and is its fourth largest jurisdiction. Chesterfield County s population has seen a great deal of growth and change since As of January 1, 2017, the county s population is estimated to be 340,000. This estimate displays an 8 percent growth rate since the 2010 census. Between the 2000 and 2010 census, the county saw a population increase of 22 percent. The population is projected to grow 34 percent by In 2015, the population 14 and younger accounted for the largest age group in the county. This group includes the majority of school-aged children. On the other end of the spectrum, the population 65 and older is projected to grow faster than any other age group. This trend is known as the age wave and is being seen across the nation. In addition to an aging population, the county is becoming more racially and ethnically diverse. All minority racial groups have experienced increases. The Hispanic or Latino population increased 234 percent since Another indicator of a diversifying county is language spoken at home. Eleven percent of the population over the age of 5 speaks a language other than English at home. Of that group, approximately 4 percent speak English less than very well according to the American Community Survey. Chesterfield County s population is well-educated. Thirtyseven percent of the population 25 and older has attained a bachelor s degree or higher. The household median income is $72,609, which is higher than both the Richmond Region and Virginia. Average household size decreased from 2000 to 2010, but recently saw an increase to 2.78 in Chesterfield has a larger average household size and family size than the region and state. Chesterfield County Public Schools tracks enrollment data for each school every year. Between 2006 and 2016, the number of students at all school levels has remained fairly stable. Overall, the Chesterfield County demographic report for January 2017 indicates that Chesterfield County is growing moderately with an aging and increasingly diverse population. Chesterfield is within a two hour drive of Virginia s beaches, the Blue Ridge Parkway and Washington D.C. The county contains no incorporated cities or towns. Chesterfield County, the fourth most populous locality in Virginia, according to the April 1, 2010 census, provides complete local government services. It is divided into five magisterial districts, each represented by one supervisor elected to a four-year term. These officials form the Board of Supervisors, the legislative body of the county. The Board of Supervisors is responsible for establishing local public policy, raising local resources for the support of public programs, and overseeing the conduct of the county s affairs. Chesterfield is a nationally recognized leader in local government and is one of a select group of thirty-five localities nationwide to hold AAA bond ratings from all three of the major bond rating agencies. This status reflects exceptional management of financial operations and conservative fiscal policies. To learn more about Chesterfield County, visit its website at Chesterfield County has been and continues to be a leading destination for those looking to raise a family, start or grow a business, or enjoy one of the County s many cultural attractions. Innovative. Engaging. Relevant..P age 2

10 INTRODUCTORY SECTION GET TO KNOW The school division is governed by an elected School Board of five members (one for each magisterial district) serving concurrent four-year terms. The Board establishes policy and direction for the division and hires the Superintendent, who implements policy and organizes and manages the staff to pursue the direction set by the Board. A chief academic officer, a chief of schools, a chief of staff, a chief finance officer, and a chief operating officer assist the Superintendent in carrying out these responsibilities. Fiscally, the School Board approves a budget recommended by the Superintendent, which must be adopted and funded by the local Board of Supervisors in its budget process for the county as a whole. The annual financial plan is the foundation for financial management of the school division. The Superintendent is responsible for administering this plan. The School Board has designated the Superintendent and certain other individuals as agents and deputy agents with the authority to approve expenditures of school division funds. The school division s Office of Management and Budget monitors revenues and expenditures and coordinates development of the annual financial plan. The chief finance officer is responsible for presenting financial reports to the School Board on a scheduled basis. Financial records of the school division are audited annually by an external independent auditor, as well as routinely by the Internal Audit division of county government. To learn more about Chesterfield County Public Schools, visit its website at In Chesterfield County Public Schools, these goals of the Design for Excellence 2020 strategic plan guide all decisions: Goal 1: All learners will acquire, analyze, synthesize and evaluate information to solve meaningful problems and to achieve success as productive, thriving global citizens. Goal 2: All learners will demonstrate the 21st-century learning and technology skills and knowledge that will prepare them for success in school, postsecondary education, work and life in a global society. Goal 3: Working in partnership with school and family, all learners will understand, model and embrace the important attitudes and attributes necessary to be responsible global citizens. Innovative. Engaging. Relevant..P age 3

11 INTRODUCTORY SECTION GET TO KNOW Here are some important facts about Chesterfield County Public Schools: Chesterfield County Public Schools is one of the 100 largest school systems in the United States and the fifth largest in Virginia and educated more than 59,500 students in Student growth in the county has slowed over the past decade and projections suggest this student membership trend of less than 1% increases annually will continue for the foreseeable future. Chesterfield is a comprehensive K-12 environment. Our children are educated in 11 high schools, 12 middle schools, 38 elementary schools, and two career and technical education centers. The total operating budget for FY2018 is $621,852,200 and 7,002.8 full-time equivalent positions (FTEs). The estimated per pupil cost for the adopted budget is $10,442. Students Fall Student Membership 65,000 60,000 55,000 50,000 45,000 40,000 35,000 30,000 * Fall 2018 data is projection Year The base teacher staffing standard is 25-to-1 for elementary schools, 27-to-1 for middle schools, and 26-to-1 for high schools. An additional 223 teaching positions have been added over the past four budget years (including FY2018) for targeted pupilteacher ratio reductions. The student body is about 53% white, 26% black, 13% Hispanic, 4% two or more races, 3.5% Asian, 0.3% American Indian/Alaskan native, and 0.2% Hawaiian/Pacific Islander. 36% of students qualify for free or reduced-price lunch. Innovative. Engaging. Relevant..P age 4

12 INTRODUCTORY SECTION MISSION AND VISION The original Design for Excellence (the school division s strategic plan) contained five goals addressing student and employee goals and was adopted in December 2007, for the years 2007 through The strategic plan was updated as the Design for Excellence 2020 (DfE 2020) several years ago. The plan continues to address expectations for students and employees in accordance with Virginia Standards of Quality. This nationally recognized strategic plan has served the school division well since Blended learning, project-based learning, service learning and a focus on college and career readiness have created a well-rounded academic experience. Students have access to anytime, anywhere learning and integrate 21st-century skills and content socially and academically by using reasoning and problem-solving skills to promote higher-level thinking. They are gaining knowledge to understand and solve real-world situations. However, this work must continue to evolve given how quickly the world changes. Dr. James F. Lane started as Chesterfield County Public Schools new superintendent on July 1, During the first six months, Dr. Lane visited nearly every school and facility in the county, engaged with hundreds of stakeholders and participated in many meetings to learn more about the school division. Through the support of a local philanthropic organization, Dr. Lane commissioned PDK International to help create a transition plan. PDK leaders were granted access to students, staff members, parents, business officials and community leaders to learn more about the school division s successes and areas where there is room for opportunity. As CCPS moves through the transition with Dr. Lane as a visionary, energetic and accessible leader capable of guiding the school division to the next level, the goals in the Design for Excellence 2020 continue to state the School Board s expectations for achievement outcomes for all students in three areas: knowledge, skills and values. The goals, objectives and guiding principles are designed to lead to the fulfillment of the mission and vision and guide all decisions of Chesterfield County Public Schools. Here are the vision, mission, goals, and guiding principles. The complete DfE 2020 can be found in the Organizational Section, click here. The transition plan, entitled Project E6: Transforming Education, is also located in the Organizational Section, click here, of this document. Vision Chesterfield County Public Schools will provide an engaging and relevant education that prepares every student to adapt and thrive in a rapidly changing world. Mission Chesterfield County Public Schools, in partnership with students, families and communities, emphasizes and supports high levels of achievement through a global education for all, with options and opportunities to meet the diverse needs and interests of individual students. Goal 1: All learners will acquire, analyze, synthesize and evaluate information to solve meaningful problems and to achieve success as productive, thriving global citizens. Goal 2: All learners will demonstrate the 21st-century learning and technology skills and knowledge that will prepare them for success in school, postsecondary education, work and life in a global society. Goal 3: Working in partnership with school and family, all learners will understand, model and embrace the important attitudes and attributes necessary to be responsible global citizens. Guiding Principle: Student Engagement Learning is our core purpose. Guiding Principle: Community of Learners Effective teaching is the most essential factor in student learning, and effective leaders support learning. Guiding Principle: Quality Service and Operations Excellence requires planning and change. Guiding Principle: Community Investment Our citizens, parents, students and employees are partners in sustaining competence and investing in excellence. Guiding Principle: Safe, Supportive and Nurturing Learning Environments Trusting relationships and our core values respect, responsibility, honesty and accountability foster learning. Innovative. Engaging. Relevant..P age 5

13 INTRODUCTORY SECTION PROFILES OF THE SCHOOL BOARD MEMBERS AND SUPERINTENDENT Javaid E. Siddiqi - Chair Midlothian District Elected to the School Board in November 2015 to represent the Midlothian District, former Virginia Secretary of Education Javaid Siddiqi works as the executive director and CEO of the Hunt Institute, an affiliate of the University of North Carolina at Chapel Hill. Dr. Siddiqi leads his team in the recruitment and cultivation of senior education policy leaders providing them the core knowledge needed to develop reform-oriented education agendas. Under his leadership, the national, nonpartisan Fellowship has garnered praise from former governors and generous financial support from major funders across the country. Dr. Siddiqi began his career as a high school teacher, assistant principal and principal in Chesterfield County Public Schools, where he led the implementation of Expeditionary Learning. As a member of Governor Bob McDonnell s Cabinet, Dr. Siddiqi helped develop and implement Virginia s education policy and provided guidance to 16 public universities, the Virginia Community College System, five higher education and research centers, the Department of Education and state-supported museums. Earlier, he served as deputy secretary of education where he focused on teacher quality and improving educational outcomes for all students. Dr. Siddiqi has recently been appointed by Governor Terry McAuliffe to the Radford University Board of Visitors. Dr. Siddiqi earned an undergraduate degree from Virginia Commonwealth University, a master s degree from Virginia State University and a doctorate in educational leadership from VCU. He and his wife, Karen, have two children in Chesterfield County Public Schools. John M. Erbach - Vice-Chair Dale District John Erbach was elected to the Chesterfield County School Board in November 2015 to represent the Dale District. Mr. Erbach is a partner with the law firm Spotts Fain. A graduate of William & Mary (psychology) and the University of Richmond School of Law, he has worked in both the public and private sectors, including a stint as a research analyst with the Office of National Drug Control Policy, as a therapy technician with autistic children, three years in the federal court system and, now, in private law practice. At Spotts Fain, his practice focuses on business litigation and counseling businesses to avoid disputes. Additionally, Mr. Erbach has provided hundreds of hours of pro bono service representing members of the community who cannot afford a lawyer when they need one, and he formerly sat on the Board of Directors of Read to Them, a nonprofit organization devoted to creating a culture of literacy in every home. Mr. Erbach and his wife, Tiffany, have four daughters, three of whom currently attend Chesterfield County Public Schools. Dianne H. Smith Clover Hill District Elected to the School Board in 2011, Dianne H. Smith represents the Clover Hill District. She has served as both the Chairman and Vice Chairman of the Chesterfield County School Board and was appointed by the Governor in 2013 to the School Safety Task Force. Mrs. Smith worked in Chesterfield Schools for over 30 years serving as a classroom teacher, reading teacher, assistant principal and principal. At the central level, she served as the assistant director of human resources and director of leadership where she designed the first leadership model for school division administrators. While serving as the principal of Winterpock Elementary, her students and staff thrived in a positive educational environment that produced some of the highest SOL scores in Virginia. In 2016, Mrs. Smith was appointed by members of the Board of Supervisors to the Chesterfield County Social Services Board. She also serves on the board for the Swift Creek YMCA. Mrs. Smith and her husband have been married for over 45 years and are active members of Woodlake United Methodist Church. They have two sons and a daughter-in-law who graduated from Chesterfield Schools and another daughter-in-law who is a former Chesterfield teacher. The Smiths have four grandchildren. A graduate of public schools, Mrs. Smith holds a bachelor s and master s degree from Virginia Commonwealth University. Innovative. Engaging. Relevant..P age 6

14 INTRODUCTORY SECTION PROFILES OF THE SCHOOL BOARD MEMBERS AND SUPERINTENDENT Carrie E. Coyner Bermuda District Carrie Coyner was elected to the Chesterfield County School Board in November, She is the owner and founder of Rudy Coyner, Attorneys at Law, located in Chesterfield County, Virginia. Mrs. Coyner practices in the fields of real estate, construction, land use, estate matters, and corporate entity structuring. She holds bachelor's degrees in Spanish language and U.S. government from the University of Virginia and a juris doctorate from the University of Richmond, School of Law. Mrs. Coyner has served on the Board of Management for the Chester YMCA, the Comprehensive Plan Steering Committee for Chesterfield County ( ), the Board of Directors for the Chesterfield County Chamber of Commerce, Elizabeth Scott Elementary School PTA Board, Greenleigh Community Partners, Broadwater Partners as well as numerous other boards and committees. Ms. Coyner was a 2013 finalist for the NAWBO Community Leader Award for her efforts to develop partnerships in her community to support lower socioeconomic students. She was the recipient of the 2013 Virginia School Boards Association (VSBA) All Virginia School Board Award, and the entire Chesterfield County School Board was recognized as a VSBA Board of Distinction in Mrs. Coyner and her husband Matt have three children, all elementary students in Chesterfield County Public Schools. Robert W. Thompson Matoaca District Elected to the Chesterfield County School Board in November 2015, Rob Thompson represents the Matoaca District. He served for 20 years in the United States Navy, retiring as a naval intelligence officer in After retiring, Mr. Thompson started a Department of Defense contracting company serving the needs of the national intelligence community. He continues to work at the Pentagon as a liaison between the Navy and the National Reconnaissance Office, ensuring that the Navy s needs are captured in space-based requirements. Mr. Thompson earned a bachelor s degree in vocational education from Southern Illinois University, a bachelor s degree in electronics technology from Norfolk State University and a master s degree in systems technology specializing in scientific and technical intelligence from the Naval Postgraduate School. He and his wife, Karla, have two girls who attend Chesterfield County Public Schools. James F. Lane, Ed.D. Superintendent James Lane began working as the superintendent of Chesterfield County Public Schools, one of the largest 70 divisions in the nation, in July Lane was the Virginia Superintendent of the Year. He has been recognized by the White House for his innovative instructional programs and his work has been awarded a national recognition with the Flashlight Award for District Data Use for the district's work in creating a balanced and authentic assessment system. Dr. Lane was also recognized by Style Magazine as one of the Top 40 Under 40 in the Richmond region and by RichTech as Education Innovator of the Year. Lane holds a bachelor's and a master's degree in teaching from the University of North Carolina at Chapel Hill, a Master of School Administration degree from North Carolina State University, and a Doctor of Education degree from the University of Virginia. Innovative. Engaging. Relevant..P age 7

15 INTRODUCTORY SECTION SUPERINTENDENT S SENIOR LEADERSHIP James F. Lane Superintendent Wendell C. Roberts School Board Attorney Christopher Sorensen Chief Finance Officer Nita Mensia-Joseph Chief Operations Officer Donald R. Fairheart Chief of Staff John B. Gordon Chief of Schools Thomas W. Taylor Chief Academic Officer Francine G. Bouldin Executive Director of Human Resources & Employee Services Timothy W. Bullis Executive Director of Communications & Community Outreach Joseph D. Tylus Executive Director of Constituent Services & Student Leadership Brian D. Jones Executive Director of Technology Services Katina W. Otey Director of Elementary School Leadership-Title I Rachel E. Foglesong Director of Elementary School Leadership Elizabeth D. Stefanko Director of Elementary School Leadership Kume Goranson Director of Middle School Leadership Belinda Merriman Director of High School Leadership Innovative. Engaging. Relevant..P age 8

16 INTRODUCTORY SECTION BUDGET CALENDAR August 23, 2016 (Tuesday) September 13, 2016 (Tuesday) October 4, 2016 (Tuesday) October 18, 2016 (Tuesday) October 28, 2016 (Friday) November 2, 2016 (Wednesday) Review of Chesterfield Blueprint survey results during School Board Meeting (6:30 p.m. Public Meeting Room) Comparison - Chesterfield Blueprint and 5-year plan School Board Work Session (4:00 p.m. Public Meeting Room) School Board s Citizen Budget Advisory Committee 1 st Meeting (8-9:30 a.m. School Board Administration Building - Board Room) School Board s Citizen Budget Advisory Committee 2 nd Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Joint School Board/Board of Supervisors Work Session to discuss 5-year plan amendments (1:30 p.m. County Administration Building Room 502) School Board s Citizen Budget Advisory Committee 3 rd Meeting (8-9:30 a.m. Hull Room A225) Superintendent s Budget Advisory Committee 1st Meeting (4-5:30 p.m. School Board Administration Building - Board Room) November 9, 2016 (Wednesday) November 16, 2016 (Wednesday) December 6, 2016 (Tuesday) December 8, 2016 (Thursday) December 13, 2016 (Tuesday) Budget Update during School Board Work Session (4:00 p.m. Public Meeting Room) Joint CBAC Meeting during Audit and Finance Committee Meeting (1:30-2:30 p.m. County Administration Building Room 502) School Board s Citizen Budget Advisory Committee 4 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Superintendent s Budget Advisory Committee 2 nd Meeting (4-5:30 p.m. School Board Administration Building - Board Room) School Board s Citizen Budget Advisory Committee 5 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Budget Update during School Board Work Session (4:00 p.m. Public Meeting Room) December 14, 2016 (Wednesday) December 15, 2016 (Thursday) January 3, 2017 (Tuesday) January 9, 2017 (Monday) January 10, 2017 (Tuesday) January 18, 2017 (Wednesday) January 24, 2017 (Tuesday) February 7, 2017 (Tuesday) Meeting with County Administration Governor s Budget Released Meeting with County Administration Superintendent s Budget Advisory Committee 3 rd Meeting (4-5:30 p.m.-school Board Administration Building Board Room) School Board s Citizen Budget Advisory Committee 6 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Superintendent s Budget Advisory Committee 4 th Meeting (10:00-11:30 a.m. Hull) School Board Work Session Superintendent s FY2018 Proposed Financial Plan and FY2018-FY2022 Capital Improvement Plan presented to the School Board 4:00 p.m. Hull Hull Street) School Board Work Session (4:00 p.m. Hull Hull Street) Innovative. Engaging. Relevant..P age 9

17 INTRODUCTORY SECTION BUDGET CALENDAR February 13, 2017 (Monday) FY2018 budget overview provided to County Council of PTAs February 14, 2017 (Tuesday) School Board Meeting Final FY2018 report and recommendations of the School Board s Citizen Budget Advisory Committee presented to the School Board Public Hearing (6:30 p.m. Public Meeting Room) February 22, 2017 (Wednesday) February 23, 2017 (Thursday) Board of Supervisors advertises a not to exceed tax rate School Board Work Session 4:00 p.m. Hull Hull Street) February 28, 2017 (Tuesday) March 1, 2017 (Wednesday) March 15, 2017 (Wednesday) March 21, 2017 (Tuesday) March 29, 2017 (Wednesday) April 19, 2017 (Wednesday) April 25, 2017 (Tuesday) May 9, 2017 (Tuesday) May 10, 2017 (Wednesday) May 17, 2017 (Wednesday) June 20, 2017 (Tuesday) July 1, 2017 (Saturday) School Board Meeting FY2018 Financial Plan Draft and FY2018-FY2022 Capital Improvement Plan presented to the School Board for approval (6:30 p.m. Public Meeting Room) School Board s Financial Plan to be transmitted to Board of Supervisors and County Administrator as required by the County Charter Work session on the County Administrator s proposed FY2018 budget including School Board s Financial Plan (4:30 p.m. County Administration Building Room 502) School Board s Citizen Budget Advisory Committee 7 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Board of Supervisors holds Public Hearing to include input on School Board s Financial Plan Board of Supervisors adopts FY2018 Budget and Capital Improvement Plan School Board s Citizen Budget Advisory Committee 8 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) School Board adopts FY2018 Annual Financial Plan (6:30 p.m. Public Meeting Room) School Board s Citizen Budget Advisory Committee 9 th Meeting (8-9:30 a.m. Hull Room A256) -CANCELLED- Final budgets distributed to all schools and departments School Board s Citizen Budget Advisory Committee 10 th /Final FY2017 Meeting (8-9:30 a.m. School Board Administration Building - Board Room) School Board s FY2018 Approved Financial Plan posted Fiscal Year 2018 begins Notes: 1) In addition to these scheduled dates/meetings, there are periodic Finance and Audit Committee meetings on a scheduled basis. These meeting agendas include budget-related topics during the process. 2) Community meetings will be scheduled in conjunction with the county. 3) Dates, times, and/or locations may be subject to change. Adequate notice will be given for any necessary changes. Innovative. Engaging. Relevant..P age 10

18 INTRODUCTORY SECTION BUDGET PROCESS The Superintendent is required by the Code of Virginia to prepare, with the approval of the School Board, and submit to the governing body or bodies appropriating funds for the school division, the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education. The School Board is required to hold at least one public hearing before it gives final approval to its budget for submission to the governing body. Chesterfield County Public Schools budget process is closely aligned to the school division s strategic plan The Design for Excellence 2020 and will continue to be as we move through the transition (Project E6) toward a new strategic plan. In addition, as part of the FY2015 process, the School Board coordinated with the County to develop a 5-year plan to build on the FY2015 adopted budget, creating a roadmap for the future. Beginning with the FY2015 process as well, a Citizens Budget Advisory Committee (CBAC) was created to assist the Superintendent and School Board in evaluating and allocating resources in alignment with the Design for Excellence 2020 to ensure a high quality, effective and efficient school division. CBAC members serve two-year terms. The work of the committee includes: reviewing the school system s budget process; reviewing expenditure, staffing and performance data and reporting on whether resource allocations advance School Board priorities; working with staff members during budget development to advise the superintendent and School Board on resource allocation relative to alignment with strategic goals; and reviewing projected revenues and expenditures and providing advice on options to compensate for variances. The FY2018 budget process began during the summer of 2016 in a collaborative effort with the county budget office spearheading the Blueprint Chesterfield community engagement campaign an intense effort to involve more stakeholders in guiding the course of the County. The goal of the campaign was to hear what is most important to the citizens of Chesterfield County. The campaign validated what we have known for some time the community focus is on education and public safety. budget development begins, on an annual basis, in late summer/early fall with School Board guidance and direction for development of the budget. The work of the CBAC begins at the same time. Broad input is sought from the community at large, parents, staff members, and organizations such as the Advisory Council of Teachers and Staff (ACTS), Chesterfield Business Council (CBC), Chesterfield Public Education Foundation (CPEF), Chesterfield Education Association (CEA), the County Council of Parent Teacher Associations (CCPTA), Chesterfield Educational Office Professionals Association (CEOPA), and advisory groups. In the fall, each school and department receives a baseline allocation from which it will develop an operating budget request, reflecting its spending plan for the coming fiscal year. The baseline allocation for schools is determined primarily by the application of standards, which meet or exceed State Standards of Quality and/or Standards of Accreditation. These local standards are approved by the School Board. The baseline allocations received by departments are adjusted from year to year to remove one-time expenditures. The budgets developed by departments reflect the funding necessary to accomplish assigned missions and responsibilities and to continue the current level of operation for the school division. Departmental requests above and beyond the baseline allocation, generally called program enhancement requests or priorities (described below), must be justified in every case. An intensive deliberation process begins following the submission of the budget requests. The Superintendent s Senior Leadership members advise the Superintendent generally in the November timeframe of potential budget priorities (program/service enhancements). A budget priority is a recommendation made by one or more of the functional areas of the school division that, if approved, will have an effect on the base budget being developed by schools and departments. A budget priority may be the expansion of an existing program or the addition of a new program. It may also be a recommendation to discontinue a program already in place. These budget priorities submitted to the Superintendent must support one or more of the goals included in the Design for Excellence. Budget priorities meeting this criterion are then presented to the CBAC and the Superintendent s Budget Advisory Council (SBAC). This advisory group is composed of representatives from the organizations mentioned above. The CBAC meets throughout the year and the SBAC meets several times as necessary throughout the months of November and December to review budget requests within the context of available resources and makes recommendations for funding initiatives to the Superintendent. In early January, the Superintendent will determine a total budget that best reflects the school division's mission and vision. Near the end of January of each year, the Superintendent presents this financial plan to the School Board. This ends the first or proposed phase of the budget. The second, or approved, stage of the budget calls for consideration of the Superintendent's proposal by the School Board. Through a series of budget work sessions, a public hearing and a report from the Citizens Budget Advisory Committee, the School Board solicits input with which to develop a budget request to be submitted to the governing body, the Board of Supervisors. The County Charter requires the Superintendent to submit to the County Administrator an estimate of projected revenues and expenditures for the next fiscal year in a form requested by the County Administrator no later than March 1 of each year. The Board of Supervisors also conducts a series of work sessions and a public hearing as it develops the county s budget, which it is required by County Charter to adopt, including the School Board s annual financial plan, no later than May 1 of each year. The Innovative. Engaging. Relevant..P age 11

19 INTRODUCTORY SECTION BUDGET PROCESS School Board will then adopt its annual financial plan in final form, based on the County's adopted budget, incorporating any changes that may have taken place since the time the plan was approved at the end of February. The Capital Improvement Plan (CIP) process runs concurrently with the process for developing the operating budget described above. The Plan is developed in close coordination with Chesterfield County, which determines the availability of CIP funds in accordance with the Board of Supervisors established financial policies. The State Code of Virginia and the County charter require the development of a five year capital improvement plan. During the FY2015 process, the Board of Supervisors and the School Board agreed to develop a nine-year plan to include a revitalization plan for a number of schools. That plan was condensed to seven years with the adoption of the FY2017 budget. The plan also includes major maintenance to extend the useful life and maintain the security of our facilities, as well as a blended learning initiative and technology replacement plan. The plan is updated annually and aligned with the County s adopted Comprehensive Plan and Public Facilities Plan. The Capital Improvement Plan process receives public scrutiny and input similar to the operating budget process and is adopted on a similar schedule. The budget process is finalized each year with Board of Supervisors approving a budget by state appropriation category for the school division and adopting an appropriations resolution under which the County and the School Board operate for a given year (shown below in total for the County for FY2018). The School Board adopts its annual budget and capital improvement plan following action by the Board of Supervisors. FY2018 Appropriations Resolution RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES FOR FY2018 FOR THE OPERATING BUDGETS AND THE CAPITAL IMPROVEMENT PROGRAM FOR THE COUNTY OF CHESTERFIELD, VIRGINIA BE IT HEREBY RESOLVED by the Board of Supervisors of the County of Chesterfield: That for the fiscal year beginning on the first day of July 2017 and ending on the thirtieth day of June 2018, the following sections shall be adopted: Sec. 1 The following designated funds and accounts shall be appropriated from the designated estimated revenues for operations and to provide a capital improvement program for the County. It is the intent of the Board of Supervisors that general property taxes levied on January 1, 2017, and due December 5, 2017, be appropriated for FY2018. These appropriations will be made with revenues projected with a $.96 real estate tax rate for calendar year General Fund Estimated Revenue: FY2018 Adopted Local Sources General Property Taxes $432,322,500 Other Local Taxes 119,698,800 Licenses, Permits, & Fees 7,071,100 Fines, Forfeitures & Uses of Money & Property 3,332,700 Service Charges 12,784,600 Miscellaneous and Recovered Costs 5,752,200 Other Agencies State and Federal 144,074,600 Other Financing Sources Use of Restricted, Committed, or Assigned Fund 15,181,700 Balance Transfer from County Grants Fund 1,447,900 Transfer from Mental Health, Support Services 446,900 Transfer from Fleet Management 7,200 Transfer from Water Operating Fund 1,900 Transfer from Wastewater Operating Fund 1,300 Total Revenues $742,123,400 Innovative. Engaging. Relevant..P age 12

20 INTRODUCTORY SECTION BUDGET PROCESS FY2018 Adopted Appropriations: General Government $56,269,300 Administration of Justice 9,411,000 Public Safety 171,898,700 Public Works 18,533,500 Health & Welfare 29,229,200 Parks, Recreation, Cultural 21,684,200 Community Development 21,346,200 Debt Service 24,257,300 Operating Transfers 388,881,600 Assignments 612,400 Total General Fund $742,123,400 Comprehensive Services Fund Estimated Revenue: Reimbursement, Colonial Heights $469,500 State Aid, Comprehensive Services 8,663,900 Transfer from Social Services 445,200 Transfer from Schools 3,637,600 Transfer from General Fund 1,922,600 Use of Unrestricted Net Assets 556,000 Total Revenues and Funding Sources $15,694,800 Appropriations: Operating Expenses $14,973,600 Addition to Unrestricted Net Assets 721,200 Total Appropriations $15,694,800 School Operating Fund Estimated Revenue: Local Sources $20,223,200 State 268,743,500 Federal 37,893,940 Transfer from School CIP 74,000 Transfer from School Operating 450,400 Transfer from School Food Service 700,000 Use of Reserve 4,097,060 Transfer from General Fund: State Sales Tax 63,219,400 Local Taxes 266,007,200 Prior Year Revenue 7,036,600 Total General Fund 336,263,200 Use of Assigned Fund Balance 1,000,000 Total Revenues and Funding Sources $669,445,300 Appropriations: Instruction $465,370,134 Administration, Attendance & Health 20,776,870 Pupil Transportation 34,627,609 Operations & Maintenance 48,121,136 Technology 12,965,503 Debt Service 50,293,500 Food Service 26,998,148 Transfer to and/or Assignment for School Capital 9,292,400 Projects Unassigned Fund Balance, 6/30/2018 1,000,000 Total Appropriations $669,445,300 Note: Refer to Section 4 of the Appropriations Resolution for additional information. Innovative. Engaging. Relevant..P age 13

21 INTRODUCTORY SECTION BUDGET PROCESS Schools - Appomattox Regional Governor's School Fund Estimated Revenue: Appropriations FY2018 Adopted Local Sources $2,587,800 State 1,321,800 Total Revenues and Funding Sources $3,909,600 Education 3,909,600 Total Appropriations $3,909,600 County Grants Fund Estimated Revenue: Other Governments $12,387,300 Transfer from General Fund 1,334,300 Use of Restricted, Committed, or Assigned Fund Balance 21,200 Total Revenues and Funding Sources $13,742,800 Appropriations: Adult and Juvenile Drug Courts $972,200 Community Development Block Grant/HOME 1,592,600 Domestic Violence Prosecutor 84,900 Domestic Violence Victim Advocate (V-STOP) 60,400 Mental Health Support Services Grants 2,510,700 Fire and EMS Revenue Recovery 6,520,000 Police Grants 64,800 Technology Trust Fund 215,400 USDA Grant - Juvenile Detention Home 65,000 Victim/Witness Assistance 764,800 Virginia Juvenile Community Crime Control Act 892,000 (VJCCCA) Total Appropriations $13,742,800 County CIP Fund Estimated Revenue: Transfer from General Fund $28,404,000 General Obligation Bonds 12,900,000 Lease Financing 8,100,000 Developer Contributions/Interest Earnings 7,713,200 Transfer from Cash Proffers 513,200 State Funds 10,000,000 Total Revenues $67,630,400 Appropriations: County Capital Projects $59,917,200 Transfer to Capital Projects from Cash Proffers 7,713,200 Total County CIP Funds $67,630,400 Note: An additional $2,209,793 in county project savings is already appropriated in the capital project fund that will be reallocated for new projects. Schools CIP Fund Estimated Revenue: Bond Proceeds $64,924,500 Interest Earnings 74,000 Transfer from Cash Proffer Fund 7,200,000 Trf from School Grant Fund (State Technology Funds) 1,800,000 Transfer from School Food Service 484,000 Transfer from School Reserve for Future Capital Projects 7,008,400 Total Revenue and Transfers $81,490,900 Appropriations: School Capital Projects $81,416,900 Transfer to School Operating Fund 74,000 Total Appropriations $81,490,900 Innovative. Engaging. Relevant..P age 14

22 INTRODUCTORY SECTION Fleet Management and Radio Shop BUDGET PROCESS FY2018 Adopted Estimated Revenue: Fleet Management Charges $18,092,300 Radio Shop Charges 2,058,500 Total Revenue and Funding Sources $20,150,800 Appropriations: Fleet Management Operations $17,704,000 Radio Shop Operations 2,058,500 Addition to Unrestricted Net Assets 388,300 Total Appropriations $20,150,800 Risk Management Fund Estimated Revenue: Operating Revenues $9,339,000 Total Revenue $9,339,000 Appropriations: Risk Management Operations $9,339,000 Total Appropriations $9,339,000 Healthcare Fund Estimated Revenue: Employee Contributions $31,195,400 Employer Contributions 82,304,600 Total Revenue $113,500,000 Appropriations: Operating Expenditures $113,500,000 Total Appropriations $113,500,000 Airport Fund Estimated Revenue: Operating Revenue $753,700 State and Federal 200,000 Lease Financing 1,800,000 Total Revenue $2,753,700 Appropriations: Airport Operations and Capital Projects $2,753,700 Total Appropriations $2,753,700 Utilities Funds Estimated Revenue: Service Charges $93,700,000 Capital Cost Recovery Charges 19,291,000 Other 4,648,200 Use of Unrestricted Net Assets 57,904,300 Total Revenue $175,543,500 Appropriations: Operations $61,854,200 Debt Service 6,990,400 Transfer to Capital Projects Fund 106,698,900 Total Appropriations $175,543,500 Utilities Capital Project Funds Estimated Revenue: Transfer from Improvement/Replacement Fund $106,698,900 Total Revenue $106,698,900 Appropriations: Capital Projects $106,698,900 Total Appropriations $106,698,900 Stormwater Utility Fund Estimated Revenue: Transfer from Improvement/Replacement Fund $5,967,400 Total Revenue $5,967,400 Appropriations: Operating Expenses $5,967,400 Total Appropriations $5,967,400 Note: $1,987,100 in existing appropriations will also be used to fund FY2018 projects. Innovative. Engaging. Relevant..P age 15

23 INTRODUCTORY SECTION BUDGET PROCESS Mental Health Support Services FY2018 Adopted Estimated Revenue: State $5,019,500 Federal 907,400 Other Revenue 21,899,200 Transfer from GF 11,873,000 Total Revenue $39,699,100 Appropriations: Operating Expenses $38,860,100 Transfer to General Fund 446,900 Transfer to Grants 392,100 Total Appropriations $39,699,100 Sec. 2 Subsequent to the appropriations outlined in section 1, the Board of Supervisors may make additional appropriations if there is an unencumbered and unappropriated sum sufficient to appropriate. Sec. 3 The County Administrator may increase appropriations for non-budgeted revenue that may occur during the fiscal year as follows: insurance recoveries of any amount received for damage to any County property, including vehicles, for which County funds have been expended; refunds or reimbursements, in any amount, made to the County for which the County has expended funds directly related to that refund or reimbursement; and other revenue not to exceed $50,000. Budget Change Requests are required when transferring funds between appropriation categories and capital projects, when appropriating revenue and expenditures, or when using a reserve. Approval levels below the County Administrator s $50,000 threshold is delegated at the following increments: $0-10,000 Budget and Management Analyst, $10,001-20,000 Budget and Management Director, $20,001-50,000 County Administrator. Any budget change request above $50,000 will be taken to the Board of Supervisors for approval. Sec. 4 The County Administrator in concert with the Board of Supervisors may increase the general fund transfer to schools and make appropriations in the school operating fund, contingent upon availability of funds and other circumstances, based on the following schedule: $3 million on December 15, $3 million on February 15, and $3 million on May 5. Upon completion of the FY2017 audit, the County Administrator may transfer and appropriate up to $3 million in the Mental Health Fund to establish a fund balance. Sec. 5 The County Administrator may, as provided herein, authorize the transfer of any unencumbered balance or portion thereof from one classification of expenditure to another within the same department or appropriation category. Unless otherwise provided below, the County Administrator may transfer up to $50,000 from the unencumbered appropriated balance and prior year end carry forward assignments from one appropriation category (including assigned fund balance) to another appropriation category or between capital projects. No more than one transfer may be made for the same item unless the total amount to be transferred for the item does not exceed $50,000. The School Board or School Superintendent may make revenue and expenditure transfers among school appropriations categories or between capital projects during the fiscal year with approval delegated, in aggregate, in the following increments: $0-50,000 Superintendent, $50, ,999 School Board, $500,000+ Board of Supervisors. The School Board and/or the School Superintendent shall prepare a budget status report reflecting changes to the approved school budget between appropriation categories or capital projects, as amended, and present it to the County Administrator quarterly. Innovative. Engaging. Relevant..P age 16

24 INTRODUCTORY SECTION BUDGET PROCESS Sec. 6 The County Administrator may approve transfers among County and Utility funds to enable the capital projects or grants to be accounted for correctly as long as funding sources are consistent and total appropriation is not increased. The County Administrator is authorized to reallocate funding sources for capital projects, cash proffers, and debt service payments. Upon completion of a capital project or grant program, staff is authorized to close out the project and transfer any remaining balances to the original funding source. Savings in projects initiated as part of a major maintenance program are authorized to be transferred to the corresponding major maintenance account for future improvements. Staff is authorized to reprogram Community Development Block Grant funds by closing program cost centers and transferring funding to newly approved programs based on adoption by the Board of Supervisors. If outside contributions or external revenues do not materialize at the level budgeted, the County Administrator may reduce revenue and expenditure appropriations to the level received. The School Superintendent is authorized to reallocate funding sources for capital projects as long as funding sources are consistent and total appropriation is not increased. Upon completion of a capital project or grant program, staff is authorized to close out the project and transfer any remaining balances to the original funding source or the Reserve for Future Projects. Savings in projects initiated as part of a major maintenance or food services program are authorized to be transferred to the corresponding major maintenance or food services account for future improvements. If outside contributions or external revenues do not materialize at the level budgeted, the School Superintendent may reduce revenue and expenditure appropriations to the level received. Sec. 7 The County Administrator is authorized to transfer among appropriation categories and/or appropriate funds and assignments of fund balance in any amount for supplemental retirement, Workers Compensation, healthcare, and other compensation-related costs, as well as for transfers to departments to cover energy/fuel costs, and funds received from asset forfeitures for allowable expenditures. Within the healthcare fund, the County Administrator is authorized to appropriate use of reserves, interest earnings, and additional employee or employer contributions in any amount to pay claims, deductibles, settlements, and any costs associated with healthcare. Sec. 8 All outstanding encumbrances, both operating and capital, in all County funds up to $150 million, at June 30, 2107 shall be an amendment to the adopted budget and shall be reappropriated to the next fiscal year to the same department for which they were assigned in the previous year. At the close of the fiscal year, all unassigned appropriations lapse for budget items other than: those contained in life-to-date funds, budgeted general fund transfers to life-to-date funds; other use of restricted, committed, or assigned fund balances; District Improvement Funds; asset forfeiture funds; grant funds; construction assignments; assignments for County and School reserves for future capital improvements; donations received for specific purposes; tax revenues received for special assessment districts and interest earnings thereon; Fire and Emergency Medical Services apparatus and equipment funding; General Services vehicle and equipment funding; Economic Development incentive funds; and refunds for off-site and oversized water and wastewater facilities. Sec. 9 Any funds specifically budgeted to add to an assignment of fund balance shall be automatically assigned during the year end audit process. All excess revenues and unspent appropriations in the telecommunications program is authorized to be automatically assigned for future telecommunications upgrades. All excess revenues in the BPOL program is authorized to be reserved for future transportation or economic development initiatives. All revenues from the increased vehicle registration fee received in excess of those budgeted for the state revenue sharing program shall be authorized to be reserved for future transportation improvements. Any revenues received from the sale of real property to satisfy delinquent taxes is authorized to be reserved at year end. Staff is authorized to transfer and appropriate up to $937,000 from results at year end into the Stormwater Fund for TMDL related expenses. Innovative. Engaging. Relevant..P age 17

25 INTRODUCTORY SECTION BUDGET PROCESS Sec. 10 The County Administrator is authorized to make expenditures from Trust & Agency Funds for the specified reasons for which the funds were established. In no case shall the expenditure exceed the available balance in the fund. Sec. 11 Sec. 12 In accordance with the requirements set forth in Section (C)(2) and Section (E) of the Code of Virginia, as amended by Chapter 1 of the Acts of Assembly (2004 Special Session 1) and as set forth in Item 503.E (Personal Property Tax Relief Program) of Chapter 951 of the 2005 Acts of Assembly, any qualifying vehicle situated within the County, shall receive personal property tax relief in the following manner: a) Personal use vehicles valued at $1,000 or less will be eligible for 100% tax relief; b) Personal use vehicles valued at $1,001 to $20,000 will be eligible for 55% tax relief; c) Personal use vehicles valued at $20,001 or more shall receive 55% tax relief on the first $20,000 of value; d) All other vehicles which do not meet the definition of qualifying (business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program. Pursuant to authority conferred in Item 503.D of the 2005 State Appropriations Act, the County Treasurer shall issue a supplemental personal property tax bill in the amount of 100 percent of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005 or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become unavailable, whichever occurs first. e) Penalty and interest with respect to bills issued pursuant to this section shall be computed on the entire amount of tax owed. Interest shall be computed at the rate provided in Section 9-51 of the County code from the original due date of the tax. The County Administrator is authorized to assign position numbers from the Board approved unallocated pool to a specific department as long as there is sufficient funding appropriated to cover the personnel costs. No new full-time position numbers can be created without Board of Supervisor approval. Sec. 13 The County Administrator, on behalf of the Board of Supervisors, will ensure that the payment amounts for defined benefit pension plans for each liability is funded and paid annually. The County Administrator is authorized to withhold and adjust general fund contributions to other funds to make pension plan payments for the respective funds if not paid on the policy established timeline as applicable. Innovative. Engaging. Relevant..P age 18

26 INTRODUCTORY SECTION BUDGET PROCESS Amending the Adopted Budget The State Code of Virginia permits appropriation either by lump sum or by category. The governing body approves the Chesterfield County School Board's budget in the appropriation categories prescribed by the State Board of Education in accordance with the State Code of Virginia; i.e., (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operations and maintenance, (v) school food services and other non-instructional operations, (vi) facilities, (vii) debt and funds transfers, (viii) technology, and (ix) contingency reserves. The School Board, however, has been granted the authority by the Board of Supervisors to make expenditures and incur obligations for specific purposes beyond the funding level of an appropriation category as delineated in Chesterfield County s FY2018 Appropriations Resolution above. In addition, School Board Policy 7120 states: BUDGET - FUNDS TRANSFERS The adoption of the budget by the School Board includes the authority for the administration to make expenditures as appropriated by the Appropriation Resolution approved by the Board of Supervisors. Such appropriation may relate to its total only or to such major classifications prescribed by the State Board of Education pursuant to Va. Code Transfers between major object groups within a department/school or from one department/school to another in the same major classification shall require the approval of the Superintendent or the Superintendent's designee. In the event that the Board of Supervisors appropriates by major classifications and grants authority to the Superintendent and/or the School Board to transfer a portion of the funds from one major classification to another without the further approval of the Board of Supervisors, such transfer, or successive transfers, may be accomplished as authorized and limited by the Appropriation Resolution. In no event shall a major classification transfer exceeding $50,000 occur without the prior approval of the School Board. Major classification transfers approved by the Superintendent shall be reported to the School Board at its next occurring regular meeting. Proposed transfers in excess of the dollar limitations established in the Appropriation Resolution shall be submitted to the Board of Supervisors for prior approval. A budget status report reflecting changes to the adopted budget, as amended, shall be presented to the School Board and the Board of Supervisors as necessary, but no less often than semi-annually. Changes to major classifications, if any, shall be included in this report. Adopted: December 8, 2009 Innovative. Engaging. Relevant..P age 19

27 INTRODUCTORY SECTION Membership (M) ALLOCATION OF HUMAN AND FINANCIAL RESOURCES Projected September 30 membership is used to determine the majority of the staffing and materials allocations for each school for the budget year. The projected membership for the fall of 2017 (FY2018), as well as comparisons to actual September 30 membership in prior years, are shown below. FY2016 Membership FY2017 Membership FY2018 Projected Membership Change From FY2017 Elementary 26,164 26,393 26, Middle 13,868 13,975 14, High 19,044 19,163 19, TOTAL 59,076 59,531 60, Average Daily Membership (ADM) Projected March 31 average daily membership is used as the basis for projecting the distribution of Basic School Aid to the school division from the state. The projected March 31 ADM for FY2018 and comparisons to March 31 ADM in prior years are shown below. FY2016 ADM FY2017 ADM FY2018 Projected ADM Change From FY2017 Elementary 26,045 26,271 26, Middle 13,805 13,911 14, High 18,957 19,075 19, TOTAL 58,807 59,257 59, Budgeted Staffing Allocations Instructional staffing across individual schools is allocated primarily on School Board-approved standards (these FY2018 staffing standards are included in the Informational section) that meet or more often exceed state staffing standards. The School Boardapproved staffing standards are applied using projected student membership to develop the staffing allocation estimates for the budget year. These staffing allocations may be adjusted during the summer after approval of the budget if more accurate membership data warrants a change. In addition, teaching positions are provided beyond those generated by the staffing standards (differentiated staffing as described later) to reduce pupil-teacher ratio in targeted schools. These allocations are also approved by the School Board. Schools receive staffing sheets generally in the January/February timeframe for the following school year with a projected number of instructional staff. Innovative. Engaging. Relevant..P age 20

28 INTRODUCTORY SECTION ALLOCATION OF HUMAN AND FINANCIAL RESOURCES Differentiated Staffing The concept of differentiated or targeted staffing began in FY2015 in an effort to decrease the pupil to teacher ratio (PTR) to not only be better aligned with other divisions across Virginia, but also to target the greatest areas of need in the school division. This concept is a major part of the five-year plan developed by both the School Board and the Board of Supervisors. The components of this multiyear plan for FY2015-FY2018 are described below: FY2015 The school division was provided with 111 full time equivalent (FTE) teaching positions (an overall 1.0 reduction in the pupilteacher ratio) to reduce class sizes K 12 and expand elective offerings at the secondary level. Based on the allocation of the FTEs, the PTR was essentially reduced by an average of one at the elementary level (from 25:1 to 24:1), the middle school level (from 27:1 allocationto 26:1) and the high school level (from 26:1 to 25:1). However, the impact was intended to be targeted, making it greater in some schools and content areas than others. FY2016 An additional 56 teaching FTEs (an overall 0.5 reduction in the pupil-teacher ratio) was directed primarily to: 1) elementary schools with a poverty level at or above 30% to reduce class sizes in 4th and 5th grades. 2) middle schools to support redesign by promoting teaming at 6th and 7th grades and assuring a minimum number of offerings in world language, fine/performing arts, and career/technical education. 3) another portion of these positions was allocated to special education to reduce the number of special education students in collaborative classes and to focus on reducing performance gaps. 4) the remainder of the additional teaching positions was directed to ESOL (English Speakers of Other Languages) to support elementary schools with the greatest population of English Learners (3.0 teaching FTEs) and the expanding needs of secondary ESOL centers to appropriately support the needs of the English Learners (1.4 teaching FTEs). FY2017 An additional 28 teaching FTEs (an overall.25 reduction in the pupil-teacher ratio) was planned to support reading on grade level and was allocated primarily in this way: 1) approximately positions reduced K-2 class sizes in schools with a poverty level of 30% or greater (based on December 31, 2015 data); - 1 st and 2 nd grade classes capped at 24:1 - K classes capped at 23:1 2) surplus positions were used to support the addition of special education teachers FY2018 An additional 28 teaching FTEs (an overall.25 reduction in the pupil-teacher ratio) is planned to support English Speakers of Other Languages (ESOL) programs and will be allocated as need dictates. Essentially, these additional teaching positions over this four year time span will reduce overall division-wide pupil-teacher ratio by 2.0. A detailed presentation of all staffing allocations is included in the Informational Section. Innovative. Engaging. Relevant..P age 21

29 INTRODUCTORY SECTION ALLOCATION OF HUMAN AND FINANCIAL RESOURCES Benefits The following rates were used to calculate the School Board's cost of benefits for the budget year (compared to the current year s rates): FY2017 FY2018 Retirement (professional) 15.77% 17.55% Retirement (non-professional) 9.72% 9.72% Group Life Insurance 1.31% 1.31% FICA (social security) 7.65% 7.65% Health/Dental Insurance (estimate per employee) $6,428 $6,578 Estimates for the following employee benefits are calculated based on history: worker's compensation unemployment compensation annual leave sick leave School Materials Allocation Per pupil allocations for materials and supplies are distributed to the schools for budget purposes based on projected September 30 membership for the coming year. These allocations are adjusted (in October of the budget year) upward for additional students in actual September 30 membership beyond the projection and downward for students in actual September 30 membership less than the projection. An increase is calculated with the first additional student in actual membership; a reduction does not take effect until the student loss exceeds one percent (1.0%) of total membership. Each year, school principals receive a budget allocation based primarily on the projected number of students in membership and the applicable per pupil allocations. In several cases, per student allocations are weighted to target additional resources to the disadvantaged populations in each school. From those allocations, the principal develops a financial plan that best reflects the needs of the school community. The allocations are per-pupil based on the projected number of students in September 30 membership (unless otherwise indicated) and are shown below: General Per Pupil Allocations: Targeted Per Pupil Allocations Disadvantaged Non-disadvantaged Elementary $51.43 Middle $57.34 High $51.35 Tech Centers $51.35 Elementary $20.69 $14.33 Middle $20.69 $14.33 High $20.69 $14.33 Tech Centers $15.92 $15.92 These per pupil allocations include funding for instructional supplies, textbooks, travel, dues and memberships, the library, capital equipment, and medical supplies. Innovative. Engaging. Relevant..P age 22

30 INTRODUCTORY SECTION ALLOCATION OF HUMAN AND FINANCIAL RESOURCES There are several other allocations that are based on criteria other than total number of students. They are: Library Add-on Each school receives additional funding to support fixed costs for the library, such as equipment maintenance and periodical subscriptions. The purpose of this add-on funding is to provide the means for schools to use the library per pupil allocation entirely for the development and replacement of electronic and print collections. The allocation per school is shown below: Elementary $ Middle $1, High $1, Supplies for Audio-visual Equipment: (Per school allocation) Elementary $ Middle $ High $ Technical Center $ English for Speakers of Other Languages (ESOL) Allocation: (Per ESOL student in September 30 membership) Elementary $ 8.00 Middle $ 8.00 High $ 8.00 Gifted Education Allocation: (Per identified gifted student in September 30 membership) Elementary $ Middle $ High $ Departmental Budgets Each department receives a target operating allocation at the beginning of the process that is generally based on the prior year s adopted budget, less any one-time expenses and other adjustments. Likewise, the staffing allocation is based on the staffing level approved in the prior year s budget, adjusted for any changes that may have taken place after the budget was adopted. Fixed Charges There are a number of recurring costs included in the budget each year, most of which are not considered part of a particular school or departmental budget. Some examples of these costs are debt service, charges for county-provided services, and salary lapse. All of the fixed charges are calculated and/or included in the budget by the Office of Management and Budget. Innovative. Engaging. Relevant..P age 23

31 INTRODUCTORY SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT The five guiding principles established in the Design for Excellence 2020 are daily expectations in Chesterfield County Public Schools. The adopted FY2018 financial plan for all funds totaling $678,445,300 and 7,798.8 FTEs has been developed to support these five guiding principles and the recommendations of the transition plan. As discussed earlier, the superintendent s transition plan (Project E6) is effectively providing a bridge to our future strategic plan. Our superintendent firmly believes that it is his responsibility to preserve and enhance the work that has made Chesterfield County Public Schools nationally known and to identify opportunities for growth and modernization, taking CCPS to even greater heights. Clearly, the budget initiatives included for FY2018 and beyond reflect the emergence of innovation that will be continue to be emphasized in future budgets. The realignment of services included in this budget is intended to create more effective teams and foster better cross team collaboration as well as enhance the focus on instruction and organizational development. To this end, there is a shifting of resources in this budget from the central level to the school level and a re-organization of services to better meet school division needs and optimize our leaders capabilities. STUDENT ENGAGEMENT Develop schoolwide initiatives that promote student engagement by involving students in school activities and classroom work Incorporate teaching strategies that include high rigor and relevance, personalization of learning, active learning strategies, and a focus on reading Provide stimulating and comfortable classrooms, positive core values instruction, and insure student mastery of basic technical and social skills COMMUNITY OF LEARNERS Provide a sound and challenging learning environment for all employees and students Analyze student achievement data thoroughly with the goal of continuous improvement Support the needs of learners with professional growth and performance plans Support the process with professional and leadership development Ensure everyone has a voice through cultural competence QUALITY SERVICE AND OPERATIONS Assure compliance with applicable laws, regulations and policies Align appropriate resources by using proactive, flexible strategic planning and budgeting processes Develop and maintain a diverse workforce committed to student success in school and beyond high school COMMUNITY INVESTMENT Provide accurate regular, timely and consistent messages and information that build public support and help residents make informed educational decisions Provide opportunities for two-way communication and public engagement seeking citizen input for vital initiatives such as the budget process and comprehensive plan development Promote educational partnerships and volunteerism for schools and for the entire school division SAFE, SUPPORTIVE AND NURTURING LEARNING ENVIRONMENTS Collaborate with local and state health, safety and emergency personnel for a proactive approach to security Build positive relationships among students, teachers, staff members, parents, and volunteers Provide instruction to engage multiple learning styles; implement the Effective Schoolwide Discipline initiative and encourage healthy lifestyles Innovative. Engaging. Relevant..P age 24

32 INTRODUCTORY SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT STUDENT ENGAGEMENT The FY2018 budget was developed with a primary focus on preserving and expanding instructional programs consistent with the Design for Excellence 2020 and the transition plan and report, Project E6. A total of 28 additional teaching positions has been added to the budget for FY2018 to continue reducing the pupil/teacher ratio K-12. The impact of this division-wide initiative is intended to be targeted, affecting the schools with the greatest need first. For FY2018, the additional FTEs will be directed to English Speakers of Other Languages (ESOL) programs. The School Board also approved additional per-student materials allocations to schools based on need, increasing the per student amount for a school by a minimum of $14 per student a more than 25% increase. To provide widespread relief for elementary assistant principals and additional expertise in special education matters/procedures, the initiative begun last year continues with an additional five (5) special education coordinator positions (CSE) at the elementary level. With the conversion of 12 special education liaison positions to school level CSEs and twenty-one (21) CSEs added previously, there will be a total of 38 CSEs for the elementary level in FY2018 or 1 per school on average. The FY2018 adopted budget also includes 45.2 FTEs to address anticipated student growth an increase budget to budget of 865 students. Student furniture funding is also provided to address this growth. Chesterfield County Public Schools continues to have a wide range of course offerings including honors and advanced placement courses as well as dual enrollment courses in conjunction with area colleges and universities. Specialty centers, International Baccalaureate programs, center-based gifted programs at the elementary and middle schools levels as well as Technical Center courses are among the academic options for students in FY2018. A second career and technical center (Hull Street location) opened in the fall of A number of the courses currently offered at the Courthouse Technical Center are also offered at the second location, as well as a number of different courses. Programs for special populations disadvantaged students, disabled students and English Speakers of Other Languages will continue as well. FY2018 will see several new options for students such as Early College Academy, special education art and music programs at the secondary level, and an alternative education program - the Phoenix program. In addition to the core curriculum, our elementary schools offer instruction in art, music, physical education, library and technology as well as world languages at several of these schools. New for FY2018 is the introduction of an alternative resource for elementary students in several schools STEAM (Science, Technology, Engineering and Math) A full range of music and art instruction will be offered at our secondary schools, including orchestra, band, choral programs, photography and art. We will continue our integration of technology to ensure meaningful learning for each student and will maintain the utility of technology which has become as vital as other basic utilities such as electricity, water and gas. Chesterfield continues to be the largest participating division in both the Maggie Walker Governor s School and the Appomattox Regional Governor s School as well as the Math and Science Innovation Center. Chesterfield will also participate in a new regional school for FY2018 Code RVA. This new regional high school will focus on computer science, giving students the opportunity to complete high school requirements through a combination of blended learning, integrated coursework and project-based learning. In addition, the State Children s Services Act requires local governments and school boards to collectively serve mandated populations. The School Board funds about 70% of the costs incurred for this effort. The Design for Excellence 2020 has focused on the development of the whole child, to include an emphasis on closing achievement gaps. Schools use engaging instruction supplemented by multiple tiers of intervention to meet individual student needs. Funding in this adopted budget includes continuation of reading support such as PALS tutors and reading specialists in elementary schools, as well as professional development for teachers and other staff. The blended learning initiative is being funded from both the operating fund and the CIP, and it is important to note the continuation of this ambitious endeavor for our students for FY2018. Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime, anywhere learning. Students are provided access to technology and online applications that promote creativity, collaboration, communication skills and critical thinking across all curriculum areas. All secondary students are provided Chromebooks for use at home and school. Support is provided to ensure no student goes any more than one whole school day without a working Chromebook. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. As a part of the blended learning initiative, funding for digital curriculum is being increased by $125,000 in each year of the five year plan through FY2021. Teachers also have access to technology which allows real-time feedback on student performance. They also have access to online resources to replace traditional textbooks. By combining technology and traditional best practices, instruction can be differentiated to meet individual student needs and provide an engaging learning environment. Innovative. Engaging. Relevant..P age 25

33 INTRODUCTORY SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT COMMUNITY OF LEARNERS Chesterfield County Public Schools is a community of learners committed to providing a sound and challenging learning environment for all students and employees. Effective teaching is the most essential factor in student learning and effective leaders support learning. It is the policy of the Chesterfield County School Board and County Government to establish and maintain a coordinated compensation system that is internally and externally equitable and allows Chesterfield County Public Schools to attract, motivate and retain qualified employees at all levels of service. Budget constraints in recent years served to slow that progress. Education is, by nature, a people-intensive business and employee compensation is an integral part of the budget annually. After years of recessionary setbacks in the compensation arena, the 5 year plan provides sustained competitive across-the-board 2% salary increases for all eligible employees. In addition, the FY2018 budget addresses these two other salaryrelated issues. To address inequities affecting recruitment and retention of school-based leaders, funding has been included to increase principal salaries and to make one assistant principal at each secondary school a 12-month associate principal. In addition, while the School Board is pleased that our teacher pay is extremely competitive with surrounding county school divisions, they acknowledge there are several areas of our teacher pay scale in which compression exists. This means that several steps share the same salary. To address this compression issue and provide more internal equity for teachers, funding is provided to add at least $100 between the compressed steps. Benefits are an important component of our employee compensation package. The FY2018 budget is built with an increased Virginia Retirement System rate that is to bring the state s retirement fund to a fully funded status in FY2018. While this is excellent news for the health of the fund for our retirees, it does come at a cost with an increase in the rate of nearly 2 percentage points, the increase will cost more than $5M. Significant contributions by the School Board for employee and retiree health insurance will continue into FY2018. As we anticipate a 7% rate increase and additional participants, the increased cost division-wide at an additional cost of $2.2 million for estimated rate increases and additional participants. The Supplemental Retirement Program available to most employees hired or re-hired prior to July 1, 2013 will undergo eligibility and benefit changes for FY2018 and beyond to improve not only the affordability of the plan year over year but also to improve the unfunded liability in a shorter period of time. An additional $3.1 million has been set aside in the FY2018 budget to address the cost of this program. The School Board approved items related to other employee wage and benefit accounts for FY2018 as well. These include the continuation of a recruitment incentive for hard to staff positions and new coaching stipends for secondary lacrosse and swim. Federal law also requires the school system to make its contribution to the Social Security system on behalf of our employees. QUALITY SERVICE AND OPERATIONS Chesterfield County Public Schools efficiently and effectively exceeds minimum compliance standards, has a pervasive commitment to the highest quality service and maintains a culture of honesty and integrity. Along with the school system s commitment to continuous improvement, these principles create, support, and maintain and environment that is emotionally and physically safe and one that communicates high expectations for academic achievement and quality relationships. One ongoing activity that supports this goal is policy development and review. Others are more broadly related to the physical operation of the school division. Over the past year, the facilities department has undergone sweeping changes designed to improve service delivery, improve manpower utilization, and reduce long term operational costs. Some highlights of the organizational changes include streamlining maintenance management, providing principals with greater authority over school buildings, consolidating peripheral support groups, and consolidating construction and major maintenance efforts under one umbrella. This FY2018 budget reflects the finalization of this reorganization and the cost reductions associated with it. For FY2018, a structured bus replacement schedule continues to be in place, working toward more routine replacements over time. In order to retire the oldest buses in our fleet as quickly as possible, CCPS lease/purchased 100 buses at one time in FY2016, while purchasing additional replacements at the same time. The replacement purchase plan will permit CCPS to acquire between 30 and 39 buses each year over time in addition to the lease/purchase. Also, funding has been provided to increase the retention rates of our bus drivers by rewarding safe practices and decreasing absenteeism. Work continues on funding an operational plan to change school starting times and address a national conversation about how early high schools should start. The FY2018 budget includes funding to address inequities in our bus drivers salaries with future budgets addressing the capital and ongoing costs of the plan. Innovative. Engaging. Relevant..P age 26

34 INTRODUCTORY SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT COMMUNITY INVESTMENT Our citizens, parents, students and employees are partners in sustaining competence and investing in excellence. General Expectations Through partnerships with students, families and citizens, the school system s mission is to emphasize and support high levels of achievement through a global education for all with options and opportunities to meet individual students diverse needs and interests. The School Board counts as its partners not only students, parents and families but also PTAs, the faith community, businesses, other groups, such as the Chesterfield Education Foundation, and Chesterfield residents of all ages. Chesterfield County Public Schools promotes the active engagement of the community not only to nurture a better understanding of the goals and attributes of public education but also to create effective partnerships to benefit our students. The School Board is committed to establishing and sustaining a productive, mutually beneficial relationship with the community through a community relations program. The cornerstones of community relations, both at the division and school levels, are ongoing internal and external information sharing and communication, opportunities for community input and engagement, partnerships and volunteerism. The superintendent or the superintendent s designee is responsible for carrying out the division s community relations program. Principals are responsible for carrying out community relations efforts for their schools. Information Sharing and Communication All employees are expected to provide accurate, regular, timely and consistent messages and information that build public support and help residents make informed decisions about public education in Chesterfield County. Also, division-level employees are expected to release accurate and timely information so that residents, staff members and students understand School Board actions, policies and related issues. Among the ways that information will be distributed include but are not limited to: blasts to parents and key communicators, employee and community e-newsletters, the school system s website, social media, blogs, SchoolMessenger, Superintendent s Reports at televised School Board meetings, news releases, news conferences, regular communication to County Council of PTAs/PTSAs and local PTAs. Opportunities for Community Input and Engagement Employees at the division and school levels are expected to provide opportunities for two-way communication and public engagement seeking citizen input during the budget process, comprehensive plan development and other vital initiatives. Division-level employees and School Board members are also expected to be visible in schools, in the community and at community meetings and events. This includes attending or speaking at community, civic, business, division or school functions; serving as a formal or informal liaison to various groups such as the Chesterfield Education Foundation, County Council of PTAs/PTSAs, Communities In Schools, regional governor s schools and Chesterfield Business Council; hosting informational meetings for faith leaders, business leaders and others; and attending meetings with members of the Chesterfield County Board of Supervisors. The school system s methods of communicating and seeking citizen input include a speakers bureau, serving on boards of community organizations, holding School Board public engagement sessions, and soliciting feedback through digital means. Partnerships Employees are expected to promote educational partnerships for schools and for the entire school system. An educational partnership is a mutually beneficial, cooperative relationship in which the partners share values, objectives and human or financial resources to enhance student learning. Partners may include students, parents/guardians, families, businesses, community organizations, the faith community and other citizens. Because the involvement of parents/guardians and families is vital to student achievement, the School Board expects schools to provide a welcoming and supportive climate that facilitates parent/guardian involvement as volunteers, audiences, joint problemsolvers and supporters of their students learning. The School Board also endorses the voluntary involvement of the faith community in education-related activities such as mentoring, tutoring, crisis counseling, student and staff recognition and helping communicate school system priorities to the community. The School Board desires and encourages the involvement of businesses and other community groups in schools. This involvement enriches educational experiences for students, provides professional development for staff members and builds greater understanding between the school system and the broader community. Innovative. Engaging. Relevant..P age 27

35 INTRODUCTORY SECTION Volunteerism GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT The School Board values and appreciates parents and community members who volunteer their time, talents and expertise to Chesterfield County Public Schools and its students and staff members. Citizens are encouraged to take advantage of opportunities in schools to share their interests and experiences with students. Volunteers allow instructional staff members to spend more time with students, show students the relevance of the curriculum to real life and help individual students improve their academic skills. The School Board encourages parents and other community members to volunteer in schools and supports the recognition of volunteers by schools and the division. The School Board encourages local citizens to attend school events that are open to the public. Also, the School Board provides community members access to school facilities for recreation and learning opportunities. SAFE, SUPPORTIVE AND NURTURING LEARNING ENVIRONMENTS The primary objective here is to provide safe and secure school buildings and operations. The school division assumed the responsibility for school health nurses (these services were previously purchased from the county) in FY2017. The FY2018 budget begins a multi-year plan to increase the number of nurses in our schools by including nine additional nurse positions. Clinic assistant positions will be reduced through attrition simultaneously. For a number of years, the school division has had agreements to buy some of its services from the County, such as accounting, purchasing, and grounds maintenance, and school resource officers (at the secondary level). The same level of services will continue into FY2018, but, to reduce the administrative burden, interdepartmental charges for many of these services have been eliminated. In FY2015, the School Board began a plan to outsource custodial services and reduce the level of warehouse services provided previously. This plan, intended to create additional efficiencies and maximize funding for instruction, saved the school division about $2.0 million in FY2015. Custodial outsourcing continued in FY2016 with an additional 41 schools outsourced at a projected additional savings of $3.6 million. The remainder of our school buildings was outsourced in FY2017. The total savings related to this outsourcing effort is estimated to be nearly $8 million. Our capital improvement program, funded primarily with bond proceeds and pay as you go local funding, has provided new and renovated facilities over the years and includes significant funding for safety initiatives, major maintenance and energy improvements. The issuance of bonds requires significant principal and interest payments each year from the operating fund. Funding from special grants has enabled visitor management systems to be installed in every school and provided security cameras and limited access systems at the elementary level as well. The Capital Improvement Plan is designed to closely align with Chesterfield County s Comprehensive Plan and is based on three important tenants; ensuring sufficient and appropriate educational space for our students, properly maintaining all facilities, and striving for parity and equity among all schools. The public facilities plan included in the Comprehensive Plan states: high performing, high quality public schools contribute to the quality of life and economic vitality of Chesterfield County. The importance of providing school facilities equitably to all county residents is paramount, as is finding ways to plan and adapt to future needs on the basis of anticipated trends in demographics and technology. Innovative. Engaging. Relevant..P age 28

36 INTRODUCTORY SECTION Financial Component FY2018 ADOPTED BUDGET FUND SUMMARIES Note: here that totals throughout this section of the document may not add in all cases due to rounding. All Funds - Revenues by Source All Funds FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Description Adopted Adopted Difference Local $ 21,997,494 $ 21,287,732 $22,161,701 $ 19,911,000 $20,223,200 $ 312,200 State 226,156, ,010, ,680, ,093, ,743,500 16,649,700 State Sales Tax 55,980,750 58,539,698 60,640,194 63,400,200 63,219,400 (180,800) Federal 30,748,308 31,418,520 34,610,830 36,758,500 37,893,940 1,135,440 Transfers* 238,419, ,350, ,403, ,869, ,268,200 7,398,300 Transfer from CIP 82,834 67, Bond Refunding/Loan Proceeds 39,209,278 4,146, ,372, Use of Reserves ,756,100 4,097,060 1,340,960 Beginning Balance 55,539,717 52,601,254 57,322,837 1,000,000 1,000, $ 668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $ 678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures All Funds Expenditures by Fund Fund Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference 81 Operating Fund $ 569,932,036 $ 560,404,458 $ 667,437,591 $ 596,422,700 $ 620,852,200 $ 24,429, Grants Fund 23,151,529 26,382,214 26,958,596 29,035,100 28,887,700 (147,400) 83 Food Services Federal 17,749,545 17,565,508 24,219,734 25,331,700 27,705,400 2,373, Food Services Non-Federal 4,617,266 4,761,456 1,403, All Funds Total $ 615,450,377 $ 609,113,636 $ 720,019,063 $ 650,789,500 $ 677,445,300 $ 26,655,800 Fund Balance - Assigned 46,237,848 50,784,233 43,851,368 1,000,000 1,000,000 - Fund Balance - Inventory 625, , , Fund Balance - Restricted 5,737,676 5,845,504 8,861, Total Fund Balance $ 52,601,254 $ 57,322,837 $ 53,241,186 $ 1,000,000 $ 1,000,000 - All Funds Total $668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $ 678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 29

37 INTRODUCTORY SECTION All Funds Expenditures by Category FY2018 ADOPTED BUDGET FUND SUMMARIES All Funds FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Category Description Adopted Adopted Difference 61 Instruction $ 391,608,501 $412,364,876 $ 422,138,888 $ 451,608,800 $ 474,370,134 $ 22,761, Admin/Attendance & Health 20,421,372 20,636,689 20,213,144 23,042,000 20,776,870 (2,265,130) 63 Pupil Transportation 29,053,862 29,996,629 37,484,472 33,067,300 34,627,609 1,560, Operations & Maintenance 58,084,257 61,263,464 58,155,453 52,350,700 55,129,536 2,778, Food Service 22,062,852 21,983,167 24,274,012 24,989,800 26,998,148 2,008, Technology 11,639,196 19,146,082 20,406,583 17,830,000 15,249,503 (2,580,497) 99 Debt Service 43,410,918 43,722,729 45,486,158 47,900,900 50,293,500 2,392, Payment to Refund Bond 39,169,418-91,860, Escrow Agent Total Expenditures $ 615,450,376 $ 609,113,636 $ 720,019,063 $ 650,325,600 $ 677,445,300 $ 26,655,800 Fund Balance - Assigned 46,237,848 50,784,233 43,851,368 1,000,000 1,000,000 - Fund Balance - Inventory 625, , , Fund Balance - Restricted 5,737,676 5,845,504 8,861, Total Fund Balance $ 52,601,254 $ 57,322,837 $ 53,241,186 $ 1,000,000 $ 1,000,000 - All Funds Total $ 668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $ 678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 30

38 INTRODUCTORY SECTION FY2018 ADOPTED BUDGET FUND SUMMARIES FY2018 Operating Fund: $621,852,200 Federal $ % Transfers $ % State Sales Tax $ % Operating Fund Revenue Sources ($ in millions) Beginning Balance $ % Local $ % State $ % Chesterfield County Public Schools receives revenue from the county, state and federal governments as well as local sources. The operating revenue included in this adopted financial plan totals $621,852,200, an increase of $24.4 million or 4.1% above the adopted operating budget for FY2017. The primary funding sources are the transfer from the county government, as well as state aid and state sales tax. A much lesser amount of funding is available for the operating fund from the federal government, tuition and fees, prior year results of the school system operation and other sources. Educating students is, by necessity, a labor intensive process. Nearly 80% of the total operating budget is dedicated to salaries and benefits for the school division s employees and retirees. Significant costs are budgeted in FY2018 in direct support of the instructional programs including, but not limited to materials and supplies, textbooks/digital content, technology and tuition. The physical plant, including 63 school buildings, requires a number of additional costs such as maintenance, safety, cleaning, and utilities. Debt service payments, at $50.3 million, are another significant portion of the operating budget at 8.1 percent for FY2018. Salaries $ % Fund Balance $ % Transfers $ % Debt Service $ % Operating Fund Expenditures by Major Object ($ in millions) Capital Outlay $ % Joint Operations Payments $ % Benefits $ % Purchased Svs $ % Internal Services $ % Other Charges $ % Materials & Supplies [VALUE] [PERCENTAGE] Innovative. Engaging. Relevant..P age 31

39 INTRODUCTORY SECTION FY2018 ADOPTED BUDGET FUND SUMMARIES Instruction $ % Operating Fund Expenditures by Appropriation Category ($ in millions) The Chesterfield County Board of Supervisors annually appropriates funds for the operation of the school division in these major classifications based on a budget from the School Board reflecting the needs of the school division for the coming year. As shown, the School Board consistently allocates the largest majority of its resources to instruction. Fund Balance $ % Debt Services $ % Technology $ % Operations & Maint. $ % Admin / Attendance & Health $ % Transportation $ % FY2018 Grants Fund: $28,887,700 Federal $ % Grants Fund Revenue Sources ($ in millions) Chesterfield County receives grant funds from both the state and federal government, as well as from public and private organizations. The largest majority of funding from the 43 grants received by Chesterfield County Public Schools comes from the federal government in the form of various Title grants. Transfers $ % State $ % Local $ % Innovative. Engaging. Relevant..P age 32

40 INTRODUCTORY SECTION FY2018 ADOPTED BUDGET FUND SUMMARIES Salaries and Benefits $ % Grants Fund Expenditures by Major Object ($ in millions) The largest majority of expenditures in the grants fund is salary and benefits and materials and supplies reflecting primarily teaching staff and instructional materials intended to supplement the instructional programs provided by the operating fund. Transfers $ % Capital $ % Materials and Supplies $ % Other Charges $ % Purchased Services $ % Internal Services $ % 98.8% of the expenditures in the grants fund are categorized as either instruction or technology indicative of Chesterfield s primary mission to emphasize and support high levels of achievement through a global education for all. Instruction $ % Grants Fund Expenditures by Appropriation Category ($ in millions) Admin / Attendance & Health $ % Technology $ % Pupil Transportation $ % Innovative. Engaging. Relevant..P age 33

41 INTRODUCTORY SECTION FY2018 ADOPTED BUDGET FUND SUMMARIES FY2018 Federal Food Service Fund: $27,705,400 Federal Food Service Revenue Federal $ % ($ in millions) Use of Reserves $ % Chesterfield County Schools operates a federal food services program in all of its schools. State and federal revenue as well as meal charges are received for the federal program. Chesterfield County Public Schools operated a non-federal food service program in its high schools for about twenty years, but as of FY2016, discontinued the program. State $ % Local $ % Capital $ % Federal Food Service Expenditures by Major Object ($ in millions) Transfers Out $ % The federal food service fund is self-supporting and has, in the past, transferred about $1.0 million each year to the operating fund for use of buildings. Approximately 70% of the expenditures for FY2018 will be for labor costs, food, and other supply costs. The remainder of the expenses are primarily for improvements and equipment replacement in the school cafeterias and use of buildings. Salaries and Benefits $ % Materials and Supplies $ % Other Charges $ % Internal Services $ % Purchased Services $ % Innovative. Engaging. Relevant..P age 34

42 INTRODUCTORY SECTION ADOPTED BUDGET FUND CHANGES FY2017 TO FY2018 Amount FY2017 Adopted Operating Fund Budget $ 597,422,700 Additional Resources State (includes Medicaid Reimbursement) 17,063,700 State Sales Tax (180,800) Federal 22,700 County 4,015,300 Prior Year savings 3,536,600 Local (27,900) 24,429,600 FY2018 Adopted Revenue $ 621,852,200 Baseline Changes Amount VRS and other benefit rate changes 5,139,600 Additional SRP payment 3,100,000 Pay As You Go Capital Reserve 2,870,100 Student growth 2,585,000 Debt Service 2,392,600 Increased healthcare costs (7% employer rate increase) 2,240,000 Children Services Act 273,100 Renewal of custodial contract 232,600 Transportation employee retention incentives 174,400 Furniture for student growth (one time funding for FY18) 110,000 Regional schools tuition increase 71,400 Contingency reduction (31,200) Technical Adjustments - Reduction in support positions (500,000) Facilities re-organization changes (1,565,000) Realignment of salaries (3,531,800) County services costs (net) (5,533,500) Total Baseline changes 8,027,300 Program/Service Enhancements Amount Salary adjustments (2% all eligible employees) 7,785,200 Coordinated Early Intervening Services 1,645,900 Additional PTR reductions 1,635,000 Strategic salary adjustments - school level leadership 958,900 Addition of nurse positions - one per school (9 FTEs FY18; 10 FTEs FY20; 10 FTEs FY21) 728,700 School starting times (ongoing costs) (25 FTEs FY19) 500,000 Addressing teacher salary scale compression 435,000 School-based discretionary spending 365,900 Additional special education coordinators (to have an average of 1 for each elementary school) 1,239,140 conversion of special education liaisons to elementary special education coordinators (952,900) additional special education support as part of instructional realignment 234,160 Code RVA (29 student slots) 281,300 Innovative. Engaging. Relevant..P age 35

43 INTRODUCTORY SECTION ADOPTED BUDGET FUND CHANGES FY2017 TO FY2018 Amount Bus fleet replacement 250,000 Special Education Music and Art Program ( includes 3.5 FTEs) 212,600 Coaching supplements - lacrosse and swim 171,600 Early College Academy 151,000 Reclassify technology resource assistant (TRA) positions to STEAM teachers - Ecoff, Enon, Ettrick, Woolridge and Spring Run Elementary Schools 144,700 Phoenix program (alternative education) phase I 140,500 Medicaid positions 130,000 Digital curriculum 125,000 Student focused wellness positions 114,800 Earth Science curriculum for middle schools 60,000 SOL/SAT/AP/W!SE Academies 50,000 Reclassify legal assistant position to attorney position 48,900 Elementary School Science Kit Replacements 42,000 Musical Instrument Replacement 20,000 Richmond Ballet, Partners in the Arts, Richmond Symphony contract increases 20,000 Student wellness operating supplies 11,250 Project based learning operating supplies 11,250 Interpreter services for Adult Ed hearing impaired students 10,000 Dual enrollment support for CTE programs 10,000 Additional funding for Richmond Symphony 10,000 Regional career exploration program 7,500 Community makerspace staffing - Bird High School 6,000 Economics and personal finance instruction resources 4,500 Elementary gifted screening tool pilot 1,700 Reduction of 1/2 clinic aide positions through attrition (207,300) Program/Service Enhancements 16,402,300 Total Expenditure Changes $ 24,429,600 FY2018 Adopted Budget $ 621,852,200 Innovative. Engaging. Relevant..P age 36

44 INTRODUCTORY SECTION ADOPTED BUDGET FUND CHANGES FY2017 TO FY2018 FY2017 Adopted Grants Fund Budget $ 29,035,100 Additional Resources Local (275,100) Transfers (13,500) State (414,000) Federal 555,200 Total Additional Resources $ (147,400) FY2018 Adopted Revenue $28,887,700 5-Year Plan Commitments Benefit Rate Increase 235,987 2% Salary Increase 557,653 Total 5-year Commitments $ 793,640 Other Division-wide Needs Contractual Services (399,713) Internal Services (printing, field trips) (193,901) Other Charges (mileage, travel, postage) (40,167) Materials/supplies (307,259) Total Other Division-wide Needs $(941,040) Total Expenditure Changes $ (147,400) FY2018 Adopted Grants Fund Expenditures $ 28,887,700 FY2017 Adopted Federal Food Service Budget $ 25,331,700 Additional Resources Use of Fund Balance and Reserves 1,810,960 Use of Money and Property 15,000 Service Charges (29,800) Misc and Recovered Costs 20,000 State Aid - Federal Aid 557,540 Total Additional Resources $ 2,373,700 FY2018 Adopted Revenue $27,705,400 5-Year Plan Commitments 2% Salary Increase + increase to Associates 219,942 Benefit Changes 142,235 Total 5-Year Plan Commitments $ 362,177 Other Division-wide Needs Purchased Services 167,750 Internal Services 441,016 Other Charges (75,524) Materials and Supplies (250,719) Transfer to School CIP Fund 484,000 Total Other Division-wide Needs $ 766,523 Total Operating 1,128,700 Total Capital Outlay $ 1,245,000 Total Expenditure Changes $ 2,373,700 FY2018 Adopted Federal Food Service Expenditures $ 27,705,400 Innovative. Engaging. Relevant..P age 37

45 INTRODUCTORY SECTION CAPITAL IMPROVEMENT FUND The Chesterfield County Charter Section 5.2 specifies that " No later than March 1 of each year, the superintendent of schools shall submit to the County Administrator his estimate of projected revenues and expenditures for the next fiscal year in a form requested by the County Administrator as well as a five-year capital improvement program." The first year of the plan is adopted by the Board of Supervisors and years two through five are utilized for planning. The County Administrator provides to the Superintendent annually a projection of the funding available to the School Board for capital needs. This funding consists of pay-as-you-go dollars referred to as the CIP Reserve, cash proffers negotiated at the time of rezoning to help defray the capital costs associated with the resultant development, and general obligation bonds of the County, if applicable. Debt service on bonds issued by the County on behalf of the School Board is included in the School Board s operating budget adopted annually. The Capital Improvement Plan (CIP) is designed to closely align with Chesterfield County s Comprehensive Plan and is based on three important tenants; ensuring sufficient and appropriate educational space for our students, properly maintaining all facilities, and striving for parity and equity among all schools. The public facilities plan included in the Comprehensive Plan states: high performing, high quality public schools contribute to the quality of life and economic vitality of Chesterfield County. The importance of providing school facilities equitably to all county residents is paramount, as is finding ways to plan and adapt to future needs on the basis of anticipated trends in demographics and technology. On November 5 th, 2013, voters in Chesterfield County approved a $304.0 million bond referendum for school projects to include renovations or replacement of ten older schools and the addition of a new elementary school over a seven year timeframe. Also included on the ballot was an initiative to institute a two percent meals tax that would have generated about $8 million annually, specifically restricted to fund the referendum projects. The meals tax proposal was not approved by the voters. Therefore, during the FY2015 budget process, the School Board approved a financially responsible nine-year capital improvement program (including revisions to FY2014), totaling $397,107,400 to encompass all planned renovation projects as well as ongoing initiatives such as major maintenance and technology. The 9-year revitalization plan was condensed to a 7-year plan in the FY2017 CIP and continues as a significant part of the overall adopted CIP totaling $223,599,600 for the years FY2018-FY2022. The condensed plan introduced more non-debt funding sources to minimize the impact of the plan on the division s debt service payments. The School Board, in adopting a CIP plan for FY FY2022, projects the following funds to be available: CIP Reserve at $56,201,800; cash proffers are estimated at $17,200,000; debt financing is $135,863,800, State technology funds of $9,000,000, a transfer from Food Services ($484,000) to fund capital projects for that program, and an additional transfer from the County ($4,850,000) which will fund a portion of the Ettrick renovation slated to begin in FY2021. Major Components of the FY2018 Adopted CIP 1. Revitalization or Replacement of Existing Facilities Due to continued minimal increases in student enrollment through FY2020, this Plan includes only minimal additional classroom seats. The remainder of the Plan focuses on full revitalization or replacement of schools. A full revitalization includes (to varying degrees based on the final scope) site improvements (parking, bus loop, playfields, storm water and utility improvements), building envelope (roof, insulation, exterior wall repair, windows and doors), finishes (floors, ceilings, interior wall repair, casework, and special finishes), mechanical, plumbing and electrical systems, life safety systems, and ADA compliance. 2. New School A new elementary school is planned for the Midlothian area to add capacity in that area of the County. 3. Major Maintenance The school division has 65 school buildings and 11 additional buildings totaling more than 8 million square feet under roof. Thirtynine schools are 40 or more years old, with twenty-three schools years old. Only six schools are less than ten years old. As the facilities age, regular renovations and improvements become even more critical. While eleven schools are included for total revitalization or replacement, the remaining buildings must be maintained, including roof replacements, floor coverings, mechanical systems replacement and upgrades, exterior facility repairs and maintenance, other building renovations, and grounds improvements. Committing funding to facility improvement projects enables the school division to make progress toward meeting the ongoing need for facility improvements as the buildings age. This funding commitment will increase the life expectancy as safe and productive environments for teaching and learning. A total of $40,894,800 is included in the CIP for major maintenance. The budget, was increased by $4,160,000 to address building safety concerns to include fire alarm panels, doors, and access control; and to ensure our students and faculty are housed in the safest and most secure environment possible. This increase augments the Safety and Security enhancement CIP budget that totals $1,758,000. Innovative. Engaging. Relevant..P age 38

46 INTRODUCTORY SECTION CAPITAL IMPROVEMENT FUND 4. Technology The CIP provides funding for the implementation and maintenance of Chesterfield County Public Schools Technology Master Plan. The plan incorporates the further integration and replacement of technology in the classroom, professional development of teachers, the connectivity of infrastructure, hardware and software, and the evaluation of the technology system. The Technology Master Plan is revised periodically and approved by the School Board. There are two components included in this project. They are 1) computer replacement, supporting the replacement of critical aging computer equipment throughout the school division after an average useful life of four years and 2) state technology grant funding which permits the update of needed IT infrastructure to accommodate on-line SOL testing. This CIP also supports the blended learning initiative. Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime, anywhere learning. Blended learning began in CCPS in FY2013 with targeted professional development for all instructional staff as well as selection of digital content. Blended learning continued into FY2015 with the purchase of Chromebooks for every middle school student, followed by the implementation at the high school level in FY2016. The funding in this project will be used to maintain the devices. The funding for purchase and replacement of these devices on a regular schedule resides in the operating fund, classified as a debt expenditure. A blended learning initiative for elementary schools began in FY2017. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. 5. School Furniture In future years of the adopted capital improvement plan, a schedule for regular replacement of student furniture has been funded with the CIP Reserve Transfer at $1.3 million annually. This may include student seating, library furniture and shelving, and other school furniture as needed. Needs are currently being assessed with the replacement schedule to begin in FY2019. Student seating to accommodate additional students is addressed in the operating fund. 6. Other Planned CIP related Expenditures/Amendments The adoption of the CIP for FY2018 includes amendments to FY2017 to fund a facility condition assessment for the school division overall as well as funding shifted from FY2018 to move ahead with the Enon Elementary replacement project. Also, funding is made available in FY2018 for capital expenditures related to Food Services equipment replacements. Innovative. Engaging. Relevant..P age 39

47 INTRODUCTORY SECTION CAPITAL IMPROVEMENT FUND FY2018 FY2022 CIP Sources: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22 CIP Reserve Transfer ("pay as you go" funding) $29,361,316 $7,008,400 $10,154,300 $10,738,300 $12,008,400 $16,292,400 $56,201,800 Pay as you go - County - - 4,850,000-4,850,000 Debt Financing - G.O. Bonds 145,681,384 64,924,500 22,660,100 48,279, ,863,800 State Technology Grant 9,000,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 9,000,000 School Nutrition Services 2,580, , ,000 Cash Proffers 10,000,000 7,200,000 2,500,000 2,500,000 2,500,000 2,500,000 17,200,000 Total 196,622,900 81,416,900 37,114,400 68,167,500 16,308,400 20,592, ,599,600 Non Referendum Uses: Security Enhancements 1,203, , , , , ,600 1,758,000 Technology Plan/replacements 12,430,000 2,140,000 2,140,000 2,140,000 2,140,000 2,140,000 10,700,000 Blended Learning Technology Program - elementary 317, ,850 1,999,850 1,999,850 1,999,850 1,999,850 8,999,250 Blended Learning Technology Program - middle 1,807, , , , , ,850 3,229,050 Blended Learning Technology Program - high 1,867,200 1,225, ,600 1,225,600 1,225,600 1,225,600 5,544,000 Blended Learning Technology Program - (gr. 6-12) 2,670,000 Major Maintenance - Non Referendum 6,317,500 10,601,500 16,919,000 Facility Condition Assessment 1,000,000 School Nutrition Service 2,124, , ,000 Replacement schedule - school furniture 1,300,000 1,300,000 1,300,000 1,300,000 5,200,000 Future Acquisitions - 2,500,000 2,500,000 2,500,000 2,500,000 10,000,000 Subtotal $ 23,419,300 $ 5,674,900 $ 9,836,800 $ 10,420,800 $ 16,308,400 $ 20,592,400 $62,833,300 * For FY14-FY17, this account includes revenue that was formerly included in Prior Year Balance and Pay as you go - savings. Referendum Uses: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22 Major Maintenance $ 18,184,200 $ 10,098,600 $ 6,938,600 $ 6,938,600 $ - $ - $23,975,800 GO Debt 6,771,100 6,481,100 2,321,100 2,321, ,123,300 Pay as you go 11,413,100 3,617,500 4,617,500 4,617,500 12,852,500 Providence Middle Renovation 27,970, GO Debt 25,148, Pay as you go 2,365, School Nutrition Services 456, Monacan High (Gym, Media Center, Admin.) 17,281, GO Debt 13,000, Pay as you go 3,281, Cash Proffers 1,000, Manchester Middle Renovation 38,100, GO Debt 38,096, Pay as you go 3, Beulah ES Replacement 29,692,600 1,714, ,714,400 GO Debt 27,692,600 1,714, ,714,400 County Pay-go Cash Proffers 2,000, Enon Elementary Replacement 30,975, GO Debt 28,975, Cash Proffers 2,000, Matoaca Elementary Replacement 4,000,000 29,760, ,760,000 GO Debt 1,999,000 24,660, ,660,000 Pay as you go 1, County Pay-go Cash Proffers 2,000,000 5,100, ,100,000 Innovative. Engaging. Relevant..P age 40

48 INTRODUCTORY SECTION CAPITAL IMPROVEMENT FUND Referendum Uses: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22 Administrative Space $ 2,000, GO Debt 1,999, Pay as you go 1, Harrowgate Elementary Renovation - 1,000,000 1,000,000 16,485, ,485,500 GO Debt - 1,000,000 1,000,000 16,485, ,485,500 Reams Elementary Renovation - 2,000,000 18,339, ,339,000 GO Debt - 2,000,000 18,339,000 20,339,000 Cash Proffers Crestwood Elementary Renovation - 1,000,000-16,410, ,410,900 GO Debt - 1,000,000-16,410, ,410,900 Cash Proffers New Elementary (Midlothian Area) 5,000,000 29,169, ,169,000 GO Debt 2,000,000 27,069, ,069,000 Cash Proffers 3,000,000 2,100, ,100,000 Ettrick Elementary Renovation - 1,000,000 1,000,000 17,911, ,911,700 GO Debt - 1,000,000 1,000,000 13,061, ,061,700 County Pay-go ,850,000 4,850,000 Referendum Funding Summary Subtotal GO Debt 145,681,384 64,924,500 22,660,100 48,279, ,863,800 Pay as you go 17,066,216 3,617,500 4,617,500 4,617, ,852,500 School Nutrition Services 456, County Pay-go ,850, ,850,000 Cash Proffers 10,000,000 7,200, ,200,000 0 Subtotal 173,203,600 75,742,000 27,277,600 57,746, ,766,300 Grand Total $ 196,622,900 $81,416,900 $37,114,400 $68,167,500 $16,308,400 $20,592,400 $ 223,599,600 Innovative. Engaging. Relevant..P age 41

49 INTRODUCTORY SECTION KEY FACTORS AFFECTING BUDGET DEVELOPMENT The key factors affecting budget development are typically those that will influence budgeting for baseline costs before consideration of new initiatives. Budget development is influenced in the early stages of the process not only by the projected cost of ongoing needs but also by the projection of revenues for the coming year. OPERATING BUDGET Operating fund revenue for FY2018 is projected to increase 4.1% over the FY2017 adopted budget, or $24.4 million. State revenue will increase $15.7 million in the second year of the biennium. The county s general fund transfer is also expected to provide a substantial increase at $4.0 million. State sales tax is expected to remain flat, while prior year savings will increase by about $3.5 million. We also anticipate receiving additional Medicaid reimbursement of $1.7M as part of State revenue as this program moves to the operating fund in FY18. The Composite Index determines a school division s ability to pay education costs fundamental to Virginia s Standards of Quality (SOQ). The Composite Index is calculated using these indicators of a locality s ability-to-pay: 1) true value of real property (weighted 50 percent), 2) adjusted gross income (weighted 40 percent), and 3) taxable retail sales (weighted 10 percent). Each locality s index is adjusted to maintain an overall statewide local share of 45 percent and an overall state share of 55 percent. Chesterfield County Public Schools composite index has hovered around 35% for the past 4 biennia, and is at.3510 for the biennium. Projected student membership drives staffing and operating budgets for 63 school locations as well as other instructional staffing. Membership is expected to be 60,025 at September 30, 2017, representing an anticipated increase of 494 students over actual September 30, 2016 and 865 more than the projection for FY2017. The ADM projection at March 31, 2018, is estimated to be 59,748. This strong student growth will require an estimated additional 45.2 positions and additional student seating. Instruction continues to receive the majority of funding in the operating budget at 72.2%, with 8.8% to operations and maintenance, 8.1% to debt, 5.6% to transportation, 3.3% to administration, attendance and health and 2.0% to technology. The Virginia Retirement System rate will increase in FY2018 to 17.55%, an increase of 1.78 percentage points above FY2017. Overall, VRS payments in FY2018 will increase more than 15% as compared to FY2017. This is inclusive of the rate increase, increased payments for the 2% salary increase, and the overall increase of 69.3 fulltime positions. Significant contributions by the School Board for employee and retiree health insurance will continue into FY2018. As we anticipate a 7% rate increase and additional participants, the increased cost division-wide is an additional cost of $2.2 million for estimated rate increases and additional participants (for both active and retired participants). Workers compensation expenditures are expected to remain stable in FY2018. Collaborative efforts to increase awareness and follow safety protocols between the school system and the risk management department are expected to produce these savings. The base contribution to the Supplemental Retirement Plan will increase for FY2018 by $3.1 million. This, in combination with all salary savings generated in FY2018 from current employees electing to retire and entering the plan at July 1, 2017, will provide additional funding to address required payments and begin to reduce the unfunded liability of the plan. To be eligible, employees must have been active as of June 30, The program was discontinued for all new employees beginning in FY2014. A significant mandate from the Virginia Department of Education will have an impact on both the operating fund and the IDEA grant for FY2017-FY2018 and beyond. Chesterfield County Public Schools has been identified as having significant disproportionality in discipline of black students with disabilities and is being required to set aside 15 percent of its IDEA grant award for the provision of Coordinated Early Intervening Services. To create capacity in the IDEA grant for the $1.78M CEIS mandated expense, the operating fund will absorb 27 teaching FTEs currently residing in IDEA. Pay-as-you-go funding, or the CIP Reserve Transfer, is cash to support capital improvement projects in lieu of incurring further debt for such projects, and had been limited in the past as a result of budget reductions. The five year plan addresses the rebuilding of that funding source, with an additional $2.9 million budgeted for FY2018. A portion of the total for pay as you go funding remains in the operating fund for debt service related to the Chromebook initiative. The five year plan will build on that amount so that we can move closer to the guideline of five percent of the county s general fund transfer over the next several years. This amount will be net of the debt service reallocation for the blended learning initiative. Continued full participation in the state s K-3 class size reduction program is funded to meet the requirements for FY2018. Continued participation at the area s two regional Governor s Schools (tuition increases planned for both) as well as participation in a new regional school CODE RVA in FY2018 will cost an additional $356,200. Innovative. Engaging. Relevant..P age 42

50 INTRODUCTORY SECTION KEY FACTORS AFFECTING BUDGET DEVELOPMENT The anywhere, anytime learning initiative (blended learning) is funded in the operating fund and the Capital Improvement Plan and began in the fall of 2014 when middle school students received Chromebooks. High school students received Chromebooks in the fall of This addresses the goals of the Design of Excellence 2020 strategic plan by providing students daily access to technology. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. As part of the Board s efforts to create additional efficiencies and maximize funding for instruction, CCPS embarked upon a plan to begin the outsourcing of custodial services - saving about $1.5 million in FY2015. The plan continued into FY2016 with an estimated 41 school buildings to be outsourced at a projected additional savings of $3.6 million and neared completion in FY2017 with the remaining school facilities to be outsourced at an additional savings of about $2.3M. The FY2018 budget includes an increase of $232,600 for the current contract as stipulated for renewal. In addition to custodial outsourcing, the Facilities department is nearing completion of a full realignment of service delivery to improve organizational efficiency and manpower utilization as well as reduce long-term operational costs. This effort has an impact on other areas of the school division by generating substantial savings (estimated at $1.6M) that has been redistributed in the FY2018 budget. The instructional realignment plan presented to the School Board in February, 2017, is designed to identify more efficient practices, create more effective teams, and enhance focus on instruction and organization development. The new structure is intended to also improve response times for constituents, foster better cross-team collaboration and encourage autonomy and innovation. The realignment is intended to reduce central office expenditures by placing even more emphasis on school level support positions. In an effort to reduce costs overall, a number of central support positions were identified for elimination through attrition, projected to save $500,000 over time. The anticipated increases in debt service for the startup of numerous CIP projects nearly simultaneously has been managed effectively by the use of a debt reserve funded over time by CCPS and held by Chesterfield County. Even so, budgeted debt service will increase approximately five percent over FY2017. In an effort to alleviate administrative burden, many of the Inter-Departmental (IDT) charges for county services provided to the school division have been eliminated for FY2018 and beyond. This covers areas like grounds maintenance, school resource officers, and shared functions like purchasing. This adjustment has no programmatic impact on the services provided to the school division. And, while this change does reduce the overall net county transfer to the school division, effectively, there is no impact to the local funding levels provided for FY2018. OTHER FUNDS The grants fund will remain relatively stable although the mix of expenditures in the IDEA fund has been impacted by the required set-aside for Coordinated Early Intervening Services. The federal food services fund adopted to adopted reflects changes to eliminate unused budgeted positions and re-directing resources to wage increases recommended for market competitiveness. Capital outlay has been increased to address the need for significant maintenance needs in kitchens across the district. Innovative. Engaging. Relevant..P age 43

51 INTRODUCTORY SECTION SIGNIFICANT TRENDS, INITIATIVES AND CHALLENGES 2017 TRANSITION PLAN - PROJECT E6: TRANSFORMING EDUCATION As the new superintendent of Chesterfield County Public Schools, Dr. Lane s goal is to preserve and enhance everything that makes Chesterfield County Public Schools special, identify opportunities for growth and modernization, and take our nationally recognized school division to even greater heights. To help Dr. Lane with this work, a transition team comprised of elected leaders, business officials, faith and nonprofit leaders, educators and parents was appointed. The purpose of the Superintendent s transition team and its final report is to understand culture and context, build relationships and establish credibility, assess and analyze emerging trends to adapt leadership strategies and engage stakeholders in meaningful partnerships that will support the work ahead. Transition team members identified these areas as points on which to focus in order to meet the needs of all students and become the premiere school division in the United States: Enhancing teaching and learning through student engagement Redefining equity by creating a level playing field for all students Restructuring leadership of school division and realigning resources through reorganization of duties Empowering and supporting staff members through training, compensation and recognition Creating effective, efficient operations through strategic change Expanding efforts to build a positive culture and climate. The strengths, opportunities and recommendations outlined in this report represent a chance for Chesterfield County Public Schools to take the next step toward academic excellence. These steps would include incorporating the transition report into operational practice, defining and implementing enhancements to the school division s current strategic innovation plan, reorganizing services to meet school division needs and optimizing leaders capabilities, developing an academic and operational road map that can be supported by a balanced budget and creating a climate where people (students, staff and families alike) love coming to school. For the full transition report, click here. OPERATING REVENUE - % CHANGE OVER TIME % of Change 8.0% 6.0% 4.0% 2.0% 0.0% -2.0% -4.0% -6.0% -8.0% -10.0% The operating fund experienced a significant downturn in revenue in the years following FY2009 as the recession settled in and the ensuing recovery was slow to take hold. As depicted in this chart, this had a serious impact on the budgets over the next five years. FY2015 was the first year after the five years preceding it in which CCPS began to make strides toward rebuilding, given first the reductions in revenue and slow growth afterward coupled with mandated expenditure increases such as the rate for the Virginia Retirement System, an increase in the number of health care participants, and increases in the cost of county-provided services. In this second year of the biennium, further gains will be made due primarily to a significant increase in state revenue for additional students, coupled with the continued benefit of process efficiencies on the expenditure side. Innovative. Engaging. Relevant..P age 44

52 INTRODUCTORY SECTION SIGNIFICANT TRENDS, INITIATIVES AND CHALLENGES ENROLLMENT HISTORY & PROJECTIONS: Total Enrollment 64,000 62,000 60,000 Students 58,000 56,000 54,000 52,000 50,000 Year * Fall data is projected From a historical perspective, student enrollment experienced significant increases year to year (over 1,000 per year) during most of the 1980s with continued strong growth during much of the 1990s and early 2000s. It began to level off around 2008 including two losses in the total number of students around the second decade of the century. In FY2013, enrollment began to increase slightly, although certainly not at the levels of the 1990s and early 2000s. Projections show enrollment is anticipated to increase at a somewhat faster pace through PER PUPIL EXPENDITURE ADOPTED BUDGET BY FISCAL YEAR: 12,000 10,000 Per Pupil Expenditure 8,000 6,000 4,000 2,000 - The per pupil expenditure began to decline after FY2009 as the recession took hold. While there were modest gains after FY2011, much of the additional funding was applied to fixed costs or mandates that did not directly further student instruction. While the estimated per pupil expenditure for FY2018 will be the highest since FY2009 and CCPS is making some important gains in instructional spending to further its goals, Chesterfield continues to rank in the bottom 11 percent of Virginia s school districts with regard to the amount spent per student. Innovative. Engaging. Relevant..P age 45

53 INTRODUCTORY SECTION NUMBER OF TEACHING STAFF BY YEAR: SIGNIFICANT TRENDS, INITIATIVES, AND CHALLENGES 4,200 4,100 # of Teaching Staff 4,000 3,900 3,800 3,700 3,600 3,500 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Teaching staff (as well as a number of other staff) was reduced significantly in FY2010 and FY2011, with an increase of one in the student/teacher ratio taking place in FY2011. During this time, student membership began to grow year over year, necessitating additional staff. For the first time in five years, CCPS was able to adequately address student growth, and began in FY2015 to address the need for lower student/teacher ratios and expanded electives as well with an overall reduction in the ratio of one. For FY2016, there was another 0.5 overall reduction in the pupil-teacher ratio as well as another.25 reduction for FY2017 and again planned for FY2018. The five year plan includes funding to further reduce student/-teacher ratio over the period. Also for FY2018, the significant increase in projected student membership has necessitated the addition of more than 45 teaching positions. BENEFIT CHANGES: Beginning in January 2014, the County and Schools converted their health care benefit to a joint self-insured model and began offering a plan with a health savings account to address rising health care costs. In addition, the state overhauled the Virginia Retirement System (VRS) to lower employer costs over time. School divisions were given five years to phase out the payment of the employee share into the plan. Chesterfield elected to turn those payments over to employees completely in FY2014, which lowered our per employee payment at that time. The General Assembly and the VRS have now committed to funding the contribution rates at 100% by FY2018 which will increase our payments significantly for this second year of the biennium. FACILITIES OUTSOURCING AND REALIGNMENT OF SERVICE DELIVERY: OUTSOURCING: In FY2015, the School Board eliminated much of its warehousing function and began outsourcing custodial services at eight of its school locations. For FY2016, outsourcing of custodial services continued at an additional thirty-three school buildings. These efforts to create additional efficiencies and maximize funding for instruction saved the school division about $2.0 million in FY2015 and an estimated additional $3.6 million in FY2016. For FY2017, the outsourcing of the custodial function was nearly complete and projected to save an additional $2.3 million. In total, the outsourcing of these two functions, when complete, will have saved the school division an estimated $7.9 million. REALIGNMENT OF SERVICE DELIVERY: In late 2016, a proposal was brought before the School Board to approve a major realignment of service delivery for the Operations Department that would primarily affect Facilities and Maintenance, Safety and Security and Construction. The stated goals were to improve organizational efficiency, improvement alignment of responsibility, accountability, and authority, improve manpower utilization, and reduce long-term operational costs. The FY2018 budget reflects the completion of the realignment and identifies $1.6M in savings related to the effort. Innovative. Engaging. Relevant..P age 46

54 INTRODUCTORY SECTION BLENDED LEARNING: SIGNIFICANT TRENDS, INITIATIVES, AND CHALLENGES The blended learning initiative is being funded from both the operating fund and the CIP, and it is important to note the continuation of this ambitious endeavor for our students for FY2017. Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime, anywhere learning. Students are provided access to technology and online applications that promote creativity, collaboration, communication skills and critical thinking across all curriculum areas. All secondary students are provided Chromebooks for use at home and school. Support is provided to ensure no student goes any more than one whole school day without a working Chromebook. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. Teachers have access to technology which allows real-time feedback on student performance. They also have access to online resources to replace traditional textbooks. By combining technology and traditional best practices, instruction can be differentiated to meet individual student needs and provide an engaging learning environment. BUS REPLACEMENTS: The economic downturn beginning in FY2010 had a serious negative impact on the division s ability to purchase replacement buses. As of FY2015, more than one-third of the active bus fleet (607 buses) was 15 years old or older. With funding of $2 million in FY2015, Chesterfield County Public Schools was able to purchase twenty-three replacement buses. Two of these were propane buses, an experimental step toward a cleaner, more cost-effective, and more maintenance-friendly fleet. For FY2016, a plan was developed to replace the majority of buses older than 15 years by entering into a one-time lease/purchase of 100 buses. This was coupled with a plan to also begin purchasing replacements during the life of the lease and beyond in an effort to replace our fleet on a more routine replacement schedule of 15 years. Purchases are funded from several sources: 1) operating funds not used for the lease, 2) maintenance savings derived from replacing the oldest 100 buses in the fleet immediately, and 3) a commitment to set aside $1,000,000 in remaining year-end operating funds over the term of the lease. In addition, the five year plan addresses further bus replacements over the next several years with additional funding of $250,000 per year. At the end of the bus lease, the funds released will be re-directed to the purchase of replacement buses. This should permit CCPS purchase an average of 35 replacement buses annually without continued reliance on anticipated year end balances. SCHOOL REVITALIZATION: In November, 2013, voters approved, by a margin of nearly 72%, a school revitalization program that will either replace or renovate ten schools: Providence Middle, Monacan High, Manchester Middle, Beulah Elementary, Enon Elementary, Matoaca Elementary, Harrowgate Elementary, Reams Elementary, Crestwood Elementary, and Ettrick Elementary. The plan also provided one new elementary school to relieve overcrowding in the Midlothian area of the county as well as renovations to the central office administrative space and additional funding for critical major maintenance needs. The FY2018 adopted capital improvement plan continues to support these same initiatives. Innovative. Engaging. Relevant..P age 47

55 INTRODUCTORY SECTION FIVE YEAR PLAN The five year plan reflects the direction of the division, and plays a key role in assisting the School Board and County in determining funding priorities and balancing the budget in subsequent years. Because the plan is an important planning tool, priority funding is given to items in the previous year s adopted plan before consideration of new requests. The plan is also an assurance to our citizens that the County is planning long term and financially positioning itself to meet the needs of the future. When reviewing the plan, it is important to remember that only the first year is adopted and appropriated by the Board of Supervisors. The remaining years of the plan are based on current programmatic and financial conditions. The dollars and positions in the plan are likely to change, but, if current needs and conditions remain relatively constant, the overall direction and emphasis reflected in the plan should remain consistent. This plan is not approved in total by the School Board nor the Board of Supervisors. Highlights of the plan include: Continued focus on reducing the pupil teacher ratio Increasing emphasis on growing special student populations Competitive salary adjustments annually Additional funding for the Supplemental Retirement Plan Continued funding for school bus replacements Funding plan for increased debt service for continued work on the 2013 projects A multi-year plan to increase the presence of licensed nurses in our schools Recruitment and retention incentives across a number of areas of the school division Additional funding to sustain the supplemental retirement program School start times Participation in Code RVA Other student offerings such as Early College Academy and the Phoenix program (alternative education) Expansion of digital curriculum for instruction Staffing and operating expenses for the new Midlothian area elementary school Staff computer replacement funding cycle Expansion of the student wellness initiative Operating Fund FY2018 FY2019 FY2020 FY2021 FY2022 School Revenue Adopted Plan Plan Plan Plan Local Sources $ 10,188,100 $ 10,188,100 $ 10,188,100 $ 10,188,100 $ 10,188,100 County Transfer - Estimated FY19 - FY22 281,287, ,371, ,626, ,294, ,049,900 Adjustments for Change in Shared Services Accounting Police (2,138,000) Parks and Recreation (2,043,300) Information Technology (293,200) Accounting (722,800) Internal Audit (95,900) Purchasing (986,600) Interest 74, , , , ,000 One-time Capital (for Ettrick) 4,850,000 Additional Recurring for PTR/Pay-go - - Prior Year Savings 7,036,600 7,055,400 4,264,200 2,228,200 1,130,700 State Sales Tax 63,219,400 64,483,800 65,773,500 67,089,000 68,430,800 State 264,507, ,829, ,246, ,915, ,633,509 Medicaid Reimbursement 1,400,000 1,250,000 1,250,000 1,250,000 1,250,000 Federal 419, , , , ,200 TOTAL REVENUE $621,852,200 $640,697,836 $659,717,896 $674,484,274 $691,202,209 Innovative. Engaging. Relevant..P age 48

56 INTRODUCTORY SECTION Operating Fund FIVE YEAR PLAN School Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 Baseline Increases Adopted Plan Plan Plan Plan Prior Year Total $597,422,700 $621,852,200 $640,810,912 $659,745,920 $674,414,261 Healthcare - 7% employer increase annually 2,240,000 2,396,801 2,564,580 2,744,115 2,936,181 VRS and other benefit changes (from rate changes only) 5,139, ,000 County service costs (net) (5,533,500) Workers Compensation Student Growth (45.2 FTEs) 2,585,000 Furniture for Student Growth (one time in FY18) 110,000 (110,000) Debt Service 2,392,600 2,372,200 (544,600) 439,000 (1,091,700) Pay-as-you-go Capital Funding 2,870,100 3,145,900 5,434,000 (3,579,900) 4,284,000 Additional SRP Payment 3,100, ,000 1,000,000 1,000,000 1,000,000 Children's Services Act 273, , , , ,300 Regional schools tuition increase 71,400 78,540 86,394 95, ,632 Facilities re-org savings (1,565,000) Reduction in support positions through attrition (-9 FTEs) (500,000) Other Changes (custodial, salary savings year over year, etc.) (2,575,729) (1,942,016) (1,444,157) (1,442,777) Realignment of salaries (3,531,800) Renewal of custodial contract 232,600 Transportation employee retention incentives 174,400 Contingency reduction (31,200) Technical adjustments (5.2 FTEs) - Baseline Expenditure Increase 8,027,300 5,937,212 6,740, ,741 5,962,635 BASELINE SUBTOTAL $605,450,000 $627,789,412 $647,551,670 $659,906,661 $680,376,897 Program/Service Enhancements Early College Academy (1 FTE FY18; 2.2 FTEs FY19; 2.2 FTEs FY20, 2.2 FTEs FY21) $151,000 $170,000 $191,000 $160,000 Student focused wellness positions (2 FTEs FY18, 3 FTEs FY19) 114, ,200 School based discretionary spending 365,900 Interpreter services for Adult Education hearing impaired students 10,000 Coordinator, SOL/W!SE/PSAT/SAT/AP Academy 95,000 Major Maintenance and Replacement Cycles for Student Furniture 114,500 2,327, ,000 Salary Adjustments (2% annually) 7,785,200 7,940,900 8,099,700 8,261,700 8,426,900 Additional PTR Reductions (approximately 28 FTEs each year) 1,635,000 1,632,000 1,664,649 1,697,900 1,731,900 Digital curriculum 125, , , ,000 Bus Fleet Replacement 250, , ,000 CODE RVA (29 students) 281, , ,000 Elementary special education coordinators (CSEs) (13 FTEs FY17; 17 FTEs FY18) 1,239,040 conversion of central office special ed liaisons to school based CSEs (952,900) additional special education support as part of instructional realignment (2 FTEs) 234,160 Phoenix Program (Alternative Education (2.4 FTEs FY18, 3.0 FTEs FY19 and 2 FTEs FY20) 140, , ,400 Student wellness operating supplies 11,250 Coordinated Early Intervening Services (CEIS) set-aside impact for operating fund (27 FTEs) 1,645,900 SOL/SAT/AP/W!SE Academies 50,000 50,000 Addition of nurse positions - one per school (9 FTEs FY18; 10 FTEs FY20; 10 FTEs FY21) 728, , ,000 Reduction of 1/2 clinic aide positions through attrition (-9 FTEs FY18; - 23 FTEs FY20) (207,300) (529,900) School starting times (ongoing costs) (25 FTEs FY19) 500,000 1,200,000 Special Education Music and Art Program (3.5 FTEs & operating costs) 212,600 Strategic salary adjustments - school level leadership 958,900 Coaching supplements - lacrosse and swim 171,600 Innovative. Engaging. Relevant..P age 49

57 INTRODUCTORY SECTION Operating Fund FIVE YEAR PLAN School Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 Program/Service Enhancements Adopted Plan Plan Plan Plan Reclassify technology resource assistant positions to STEAM teachers - Ecoff, Enon, Ettrick, Woolridge and Spring Run Elementary Schools 144,700 Earth Science curriculum for middle schools 60,000 Elementary School Science Kit Replacements 42,000 Musical Instrument Replacement 20,000 20,000 20,000 20,000 20,000 Reclassify legal assistant position to attorney position 48,900 Richmond Ballet, Partners in the Arts, Richmond Symphony contract increases 20,000 Project based learning operating supplies 11,250 Dual enrollment support for CTE programs 10,000 Regional career exploration program 7,500 Community makerspace staffing - Bird High School 6,000 Economics and personal finance instruction resources 4,500 Elementary gifted screening tool pilot 1,700 Addressing teacher salary scale compression 435,000 Additional funding for Richmond Symphony 10,000 Medicaid positions 130,000 Innovation grants 300, , ,000 Opening Midlothian area elementary school (2 FTEs FY19; 21 FTEs FY20) 165, ,900 Staff computer replacements 803, ,000 Enhanced Expenditure Increase $16,402,200 $13,021,500 $12,194,250 $14,507,600 $10,658,800 TOTAL EXPENDITURES (Base + Enhanced) $621,852,200 $640,810,912 $659,745,920 $674,414,261 $691,035,697 Total (Deficit)/Surplus $0 ($113,076) ($28,024) $70,012 $166,512 There are a number of high ranking priorities that could not be funded within the operating fund five-year plan above. These are: 2% increase for all supplemental pay $322,000 Temporary teachers for all programs, substitutes, supplemental pay for academics and athletics Supplemental Retirement Program (current plan - to phase in over next 5 years) Improve funded liability Learning Management System Teacher use with students to organize curriculum, collaborate and exchange assignments. Update online curriculum guides moving off CNET Additional 10 contract days Ettrick Elementary School and Falling Creek Middle School - Increase the number of contract days for teachers and instructional assistants to enhance instruction. Student Growth Measure To measure student growth to inform instructional practice, identify students for instructional interventions, and provide a measure of growth for students that could be aggregated to school and division level. Expansion of Online Learning opportunities/support for on-time graduation Teaching position to expand the online program and meet the anticipated enrollment increase. Transition, Workplace, Life Ready Career & Dropout Prevention Specialist for Secondary Alternative Education Staffing to increase efforts to reach out to students who have dropped-out or are at risk of dropping out of school. Additional funding for innovation grants Grants (using CCPS funds) provide resources to schools and departments to implement innovative approaches to instruction and other business operations. $4,000,000 $272,000 $431,000 $536,000 $56,000 $96,000 $300,000 Innovative. Engaging. Relevant..P age 50

58 INTRODUCTORY SECTION FIVE YEAR PLAN The grants and food service funds are anticipated to remain relatively stable with grants changing primarily to account for salary and benefit changes over the 5-year period (a 2% salary increase is included annually to maintain comparability to the operating fund). The food service fund increases over time in response to salary and benefit changes as well as changes in division-wide student membership, with one new school on the horizon for the scope of this plan. Grants Fund Description FY2018 FY2019 FY2020 FY2021 FY2022 Grants Revenue Local $ 596,600 $ 596,600 $ 596,600 $ 596,600 $ 596,600 Transfers 450, , , , ,400 State 2,441,300 2,441,300 2,441,300 2,441,300 2,441,300 Federal 25,399,400 25,907,388 24,743,536 25,238,407 25,743,175 Total Revenue $ 28,887,700 $ 29,395,688 $28,231,836 $28,726,707 $29,231,475 Description FY2018 FY2019 FY2020 FY2021 FY2022 Grants Expenditures Salaries $15,643,864 $15,956,741 $ 15,259,576 $ 15,564,768 $15,876,063 Benefits 6,111,806 6,567,126 6,545,811 6,616,760 6,873,504 Contractual Services 1,408,380 1,867,813 1,503,006 1,691,421 1,447,761 Internal Services 468, , , , ,557 Other Charges 276, , , , ,831 Materials/Supplies 3,157,177 2,474,980 2,329,415 2,237,730 2,448,119 Capital 20,640 20,640 20,640 20,640 20,640 Transfers 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 Total Expenditures $ 28,887,700 $ 29,395,688 $ 28,231,836 $ 28,726,707 $ 29,231,475 Federal Food Service Fund Description FY2018 FY2019 FY2020 FY2021 FY2022 Food Service Revenues Use of Fund Balance and Reserves $4,097,060 $2,241,530 $2,481,782 $2,798,285 $2,626,684 Use of Money and Property 25,000 25,000 25,000 25,000 25,000 Service Charges 11,008,500 11,104,010 11,323,830 11,548,047 11,776,748 Misc and Recovered Costs 105, , , , ,243 State Aid 394, , , , ,562 Federal Aid 12,075,340 10,965,000 11,184,300 11,407,986 11,636,146 TOTAL REVENUES $ 27,705,400 $ 24,841,930 $ 25,533,466 $26,310,340 $ 26,608,383 Description FY2018 FY2019 FY2020 FY2021 FY2022 Food Service Expenditures Personal Services $ 7,113,417 $ 7,248,935 $ 7,393,590 $ 7,541,138 $ 7,691,637 Employee Benefits 1,856,167 1,853,305 1,915,865 1,981,834 2,051,433 Purchased Services 1,013,000 1,188,500 1,238,500 1,289,000 1,340,000 Internal Services 2,028,716 2,073,200 2,075,500 2,135,200 2,196,200 Other Charges 1,028,600 1,177,000 1,207,000 1,239,000 1,271,500 Materials and Supplies 10,436,500 10,400,989 10,803,011 11,224,168 11,407,614 Transfers to School CP Fund 484,000 Total Operating 23,960,400 23,941,930 24,633,466 25,410,340 25,958,383 Total Capital Outlay 3,745, , , , ,000 Total Expenditures $ 27,705,400 $24,841,930 $25,533,466 $ 26,310,340 $ 26,608,383 NOTE: This document is presented as an illustration of various school division budget scenarios through FY2022; it is not intended to be a formal recommendation, nor it is inclusive of all the resource needs over the next five years. It should, however, serve as a starting point for strategic discussions moving forward. Innovative. Engaging. Relevant..P age 51

59 INTRODUCTORY SECTION Informational Component ENROLLMENT HISTORY, PROJECTION METHODOLOGY AND FORECAST SEPTEMBER 30 th MEMBERSHIP HISTORY Year Elementary Elem Middle Middle High High Total Total Growth ,053 9,058 10,302 34, , ,748 (310) 11, ,779 1, , ,368 (380) 11, ,935 1, ,145 1,430 8, , ,847 1, ,446 1,301 8, , ,435 1, ,489 1,043 9, ,942 (238) 41,557 1, ,628 1,139 9, ,919 (23) 42,967 1, , , , ,480 1, , , , ,691 1, , , , ,001 1, , , , , ,407 (558) 11, , , , , , ,057 1, , , , , ,786 (113) 12, , , , , , , ,766 (160) 12, , , ,449 (317) 12, , , , , , ,376 1, , , , ,545 1, , , , ,793 1, , , , , , , , ,750 1, , ,657 (37) 18, ,930 1, , ,656 (1) 18, , , ,581 (75) 18, , , , , , ,994 (227) 13, ,904 (136) 58,691 (235) ,963 (31) 13, ,874 (30) 58, ,788 (175) 13, ,732 (14)2 58,511 (196) , ,914 (77) 18, , , , , , ,164 (199) 13,868 (47) 19, ,076 (63) , , , , Innovative. Engaging. Relevant..P age 52

60 INTRODUCTORY SECTION ENROLLMENT HISTORY, PROJECTION METHODOLOGY AND FORECAST 64,000 62,000 60,000 Students 58,000 56,000 54,000 52,000 50,000 Year * Fall 2017 and future year data are projections 30,000 Enrollment by Level Elementary Middle High 25,000 20,000 Students 15,000 10,000 5,000 0 * Fall 2017 and future year data are projected Year Innovative. Engaging. Relevant..P age 53

61 INTRODUCTORY SECTION ENROLLMENT HISTORY, PROJECTION METHODOLOGY AND FORECAST STUDENT ENROLLMENT PROJECTION METHODOLOGY Membership projections are calculated annually and are based on the September 30 membership. Several projection models are used to calculate annual projections. The basis of the models is the Cohort Survival Model (CSM). The CSM is an enrollment projection method which essentially compares the number of students in a particular grade to the number of students in the previous grade during the previous year. Ratios are computed for each grade progression and are then used to project future enrollments. The ratio indicates whether a change in the number of students is indicative of enrollment that is stable, increasing, or decreasing. A ratio of one indicates stable enrollment, less than one indicates declining enrollment, while greater than one indicates increasing enrollment. If, for example, a school district had 100 fourth graders and the next year only has 95 fifth graders, the CSM would be The projections are first computed districtwide by grade level using two models, the DeJong Projection Model and the K-12 Enrollment Projection Model. The DeJong Model calculates three projections, low, moderate and high. Given information that staff has on live births, housing trends, zoning cases and certificates of occupancy, a low, moderate or high projection is selected. This number is then compared to the K-12 Enrollment Projection Model to determine the best possible projection. Individual school enrollment projections are then calculated by grade level based on the K-12 Enrollment Projection Model. The final numbers are then compared to the districtwide number and adjusted based on a thorough knowledge of each school zone. In addition, the membership data is geocoded to the county s GIS (Geographic Information System, ArcMap). The student data is then analyzed by school assignment and compared to historical data to determine where growth and decline have occurred Innovative. Engaging. Relevant..P age 54

62 INTRODUCTORY SECTION TAX BASE AND RATE TRENDS Assessed and Estimated Market Values of Taxable Property (1) Last Ten Fiscal Years (unaudited) Fiscal Year Real Estate (2) Residential Commercial/ industrial Personal property Assessed Values Machinery and tools Public service ,439,147,536 5,458,439,780 3,330,659, ,314, ,030,901 33,697,592, ,476,217,323 6,286,058,061 3,436,200, ,488,170 1,114,518,126 37,748,482, ,444,495,499 6,538,019,297 3,072,809, ,809,420 1,198,254,238 37,692,387, ,404,972,139 6,199,204,274 3,047,498, ,428,490 1,294,938,309 36,382,042, ,371,644,507 6,209,724,943 3,167,813, ,491,890 1,323,381,861 35,509,056, ,297,692,124 6,377,907,210 3,291,845, ,584,010 1,314,798,015 34,753,827, ,270,154,936 6,549,579,765 3,483,680, ,379,120 1,388,250,675 35,169,044, ,137,868,679 6,750,914,605 3,495,271, ,934,270 1,326,654,615 36,189,644, ,216,056,226 6,978,880,525 3,678,673, ,208,390 1,306,718,575 37,672,537, ,301,749,013 7,275,677,327 3,825,378, ,611,380 1,346,367,453 39,213,783,686 Source: County Assessor's Office (1) Property in the County is assessed each year. Assessed values of all classes of property approximate market value except for public service property, which is determined by the State Corporation Commission. (2) Real estate assessed values include both halves of the year's assessments. Property Tax Rates (Per $100 of assessed value) Last Ten Fiscal Years (unaudited) Total Motor vehicles Fiscal Year Real estate (5) clean Airplanes special fuels Motor (1) vehicles of voluntary personnel Wild or exotic animals Special equipped motor vehicles physically handicap Vehicle (2) trailer and semi-trailer All (3) others Machinery and tools Total (6) direct tax rate 2007 $ 1.04/0.97 (4) $ 0.50 $ 3.24 $ 0.96 $ 0.01 $ 0.01 $ 0.96 $ 3.60 $ 1.00 $ /0.95 (4) /0.96 (4) Source: Chesterfield County Accounting Department (1) Includes motor vehicles owned by members of volunteer rescue squads, volunteer fire departments, volunteer police chaplains, and auxiliary police officers. (2) Includes motor vehicles, trailers, and semi-trailers with a gross vehicle weight of 10,000 pounds or more to transport property for hire by a motor carrier engaged in interstate commerce. (3) Includes automobiles (except those mentioned above), boats, boat trailers, other motor vehicles and all tangible personal property used or held with any mining, manufacturing or other business, trade, occupation or profession, including furnishings, furniture, and appliances in rental units. (4) The real estate tax rate was different for each half of the fiscal year. (5) In 2006, the County initiated a supplemental property tax in the Powhite-Charter Colony Parkway Interchange Service District. Real property in the district is charged this supplemental tax rate of $0.15 per $100 in addition to the real estate rate. (6) The total direct tax rate for each fiscal year is per $100 of assessed valuation and is calculated on a weighted average basis with no adjustment for prorated personal property tax valuation Innovative. Engaging. Relevant..P age 55

63 INTRODUCTORY SECTION RESOURCE ALLOCATIONS The charts below provide information regarding the numbers of adopted (authorized) full-time equivalents (FTE) positions for FY2018 by fund with a comparison to the previous fiscal year. The chart also provides similar information for four prior years. The FY2018 adopted budget provides for student enrollment growth as well as a further reduction in the student/teacher ratio division-wide. It also complies with state requirements for programs such as the K-3 class size reduction and continues to provide additional school choice options for students. For the operating fund, the remainder of the changes in FTE positions represents support necessary for existing students, such as coordinators of special education at the elementary level, nurses, and the transfer of 27 teaching FTEs to the operating fund from the IDEA grant to create capacity in the grant for coordinated early intervening services (CEIS). Staffing changes reflected here for the operating fund also include the completion of the reorganization in Facilities as well as the organizational realignment, primarily in Instruction. Summary All Funds FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions 7, , , , , , Part Time Positions (46.6) Total Positions All Funds 7, , , , , , Operating Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions 6, , , , , , Part Time Positions Total Positions Operating Fund 6, , , , , , Grants Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions Part Time Positions (0.5) Total Positions Grants Fund Federal Food Services Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions Part Time Positions (50.0) Total Positions Federal Food Services Fund (47.0) Non-Federal Food Services Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions Part Time Positions Total Positions Non-Federal Food Services Fund Innovative. Engaging. Relevant..P age 56

64 INTRODUCTORY SECTION All Funds FULL-TIME POSITIONS RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Superintendent Assistant Superintendent Director Supervisor Assistant Director Database Administrator Other Administrative Staff Teacher 3, , , , , ,321.5 Librarian Guidance Counselor Instructional Specialist Administrative Assistant Principal Assistant Principal System Analyst Programmer Other Instructional Staff Nurse Psychologist Educational Diagnostician Social Worker Educational Liaison Occupational/Physical Therapist Accountant Technology Integrator Other Professional Instructional Aide Security Guard Tutor Monitor Printer Clinic Aide Center Based Educator Home/Family Educator Hearing Impaired Interpreter Technology Resource Assistant Secretary/Clerk Trades/Crafts Facility Coordinators Equip Operators Service Crew Bus Driver Custodian Warehouse Staff Food Service Manager Food Service Worker FULL-TIME POSITIONS 7, , , , , ,377.5 Innovative. Engaging. Relevant..P age 57

65 INTRODUCTORY SECTION All Funds PART-TIME POSITIONS RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Director Teacher Librarian Guidance Counselor Psychologist Educational Diagnostician Social Worker Nurse Occupational/Physical Therapist Administrative Assistant System Analyst Programmer Other Instructional Staff Other Professional Instructional Aide Tutor/Monitor Hearing Impaired Interpreter Technology Resource Assistant Clerical Trades/Craft Custodian Food Service Worker PART-TIME POSITIONS Total Positions All Funds 7, , , , , ,798.8 Innovative. Engaging. Relevant..P age 58

66 INTRODUCTORY SECTION Operating Fund FULL-TIME POSITIONS RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Superintendent Assistant Superintendent Director Supervisor Assistant Director Database Administrator Other Administrative Staff Teacher 3, , , , , ,117.5 Librarian Guidance Counselor Instructional Specialist Administrative Assistant Principal Assistant Principal System Analyst Programmer Other Instructional Staff Nurse Psychologist Educational Diagnostician Social Worker Educational Liaison Occupational/Physical Therapist Accountant Technology Integrator Other Professional Instructional Aide Security Guard Tutor Monitor Printer Clinic Aide Center Based Educator Home/Family Educator Hearing Impaired Interpreter Technology Resource Assistant Secretary/Clerk Trades/Crafts Facility Coordinators Equip Operator Service Crew Bus Driver Custodian Warehouse Staff Food Service Manager Food Service Worker FULL-TIME POSITIONS 6, , , , , ,932.5 Innovative. Engaging. Relevant..P age 59

67 INTRODUCTORY SECTION Operating Fund PART-TIME POSITIONS RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Director Teacher Librarian Guidance Counselor Psychologist Educational Diagnostician Social Worker Nurse Occupational/Physical Therapist Administrative Assistant System Analyst Programmer Other Instructional Staff Other Professional Instructional Aide Tutor/Monitor Hearing Impaired Interpreter Technology Resource Assistant Clerical Trades/Craft Custodian Food Service Worker PART-TIME POSITIONS Total Positions Operating Fund 6, , , , , ,002.8 Innovative. Engaging. Relevant..P age 60

68 INTRODUCTORY SECTION Grants Fund FULL-TIME POSITIONS RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Director Supervisor Assistant Director Database Administrator Other Administrative Staff Teacher Librarian Guidance Counselor Instructional Specialist Administrative Assistant Principal Assistant Principal System Analyst Programmer Other Instructional Staff Nurse Psychologist Educational Diagnostician Social Worker Educational Liaison Occupational/Physical Therapist Accountant Technology Integrator Other Professional Instructional Aide Tutor/Security Monitor Printer Clinic Aide Center Based Educator Home/Family Educator Hearing Impaired Interpreter Technology Resource Assistant Secretary/Clerk Trades/Crafts/Utility Worker Bus Driver Custodian Warehouse Staff Food Service Manager Food Service Worker FULL-TIME POSITIONS Innovative. Engaging. Relevant..P age 61

69 INTRODUCTORY SECTION Grants Fund PART-TIME POSITIONS RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Director Teacher Librarian Guidance Counselor Psychologist Educational Diagnostician Social Worker Nurse Occupational/Physical Therapist Administrative Assistant System Analyst Programmer Other Instructional Staff Other Professional Instructional Aide Tutor/Monitor Hearing Impaired Interpreter Technology Resource Assistant Clerical Trades/Craft Custodian Food Service Worker PART-TIME POSITIONS Total Positions Grants Fund Innovative. Engaging. Relevant..P age 62

70 INTRODUCTORY SECTION Federal Food Services Fund FULL-TIME POSITIONS RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Director Assistant Director Supervisor Other Professional System Analyst Programmer Accountant Secretary/Clerk Trades/Crafts Food Service Manager Food Service Worker FULL-TIME POSITIONS PART-TIME POSITIONS Food Service Worker PART-TIME POSITIONS Total Positions Federal Food Services Fund Non-Federal Food Services Fund FULL-TIME POSITIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Food Service Manager Food Service Worker FULL-TIME POSITIONS PART-TIME POSITIONS Food Service Worker PART-TIME POSITIONS Total Positions - Non-Federal Food Services Fund Innovative. Engaging. Relevant..P age 63

71 INTRODUCTORY SECTION DEBT OBLIGATIONS Bonded Debt Authorization and Issuance Policies The Constitution of Virginia and the Virginia Public Finance Act provide Virginia counties the authority to issue general obligation debt secured solely by the pledge of its full faith and credit, as well as debt secured by fee revenue generated by the system for which the bonds are issued and, if necessary, by general obligation tax revenues. The County is also authorized to issue debt secured solely by the revenues of the system for which the bonds are issued. There is no limitation imposed by state law or local ordinance on the amount of general obligation debt a county may issue; however, with certain exceptions, debt, which either directly or indirectly is secured by the general obligation of a county, must be approved at public referendum prior to issuance. Debt secured solely by the revenues generated by the system for which the bonds were issued may be issued in any amount without a public referendum. The County, as of June 30, 2016, had total general long-term outstanding obligations of $670.6 million (including obligations of the school division). Those obligations consisted of $381.8 million in general obligation bonds ($301.8 million for schools, $80 million for general County improvements); $19.8 million in sub-fund revenue bonds and $52.5 million in public facility lease revenue bonds, certificates of participation, capital leases, support agreements, revenue bonds, and taxable revenue notes. The County s commitment to established debt and financial management policies has enabled the County to achieve the highest bond ratings attainable from all three rating agencies (Fitch Ratings, Standard & Poor's, and Moody s Investors Services) for the County s general obligation bonds. Chesterfield County is one of fewer than 40 counties nationwide to hold the distinct honor of having a AAA bond rating from all three agencies. Included in the total long- term debt outstanding is $168.1 million in net pension liability and $48.4 million in judgments, claims, and compensated absences payable. Additionally, schools acquired equipment, chrome books, and buses under capital lease arrangements. These leases, which are liquidated by the School Operating Fund, carry an outstanding balance of approximately $12.7 million. These outstanding capital lease obligations are included in the County s debt ratio calculations; however, the net pension, judgements, claims, and compensated absences liabilities are not. See the appendices for further details regarding current debt obligations and future maturities by issue for general obligation bonds and facility lease revenue bonds, certificates of participation, and taxable redevelopment facility. Debt Management Guidance The Board of Supervisors has established policy guidelines that are used in making financial decisions on debt issuance. Adherence to these guidelines allows the County to plan for the necessary financing of capital projects while maintaining creditworthiness. Chesterfield County policy establishes target and ceiling numbers for certain ratios as a way of bracketing acceptable ranges that maintain the County s financial position. In the County s continuing effort to strengthen its financial standing, the Board of Supervisor s adopted additional metrics and policy revisions with the current year financial policy review. The additions include a Debt to Personal Income metric and the 10-Year Payout Ratio. Further, the debt policy was formally updated to include practices already in place on debt refundings and debt structure.. Debt Ratio Policies As part of its debt policy, Chesterfield County has established planning caps and ceiling numbers for certain ratios. These key debt ratios are shown below: Planning Planning Ratio 30-Jun-16 Cap Ceiling Debt as a Percentage of Assessed Value 1.19% 2.50% 3.00% Debt per Capita $1,389 $1,802 $2,027 Debt to Personal Income 2.86% 5.00% 6.00% Debt Service as a Percentage of General Government Expenditures 6.32% 10.00% 11.00% Unassigned General Fund Balance as a 6.00% Percentage of General Fund Expenditures 8.69% 8.00% (floor) 10 Year Payout Ratio 79.2% 65.00% 60.00% Note: Ratio calculations include general obligation bonds, certificates of participation, taxable revenue note, development agreements, public facility lease and obligations under capital lease. Excludes issuance premium or discount, EDA special assessment revenue notes and Enterprise Fund obligations. Innovative. Engaging. Relevant..P age 64

72 INTRODUCTORY SECTION Long-Term Debt Policy DEBT OBLIGATIONS The County will use debt financing for capital improvement projects and unusual equipment purchases when: a) the project is included in the County s CIP OR the project is a critical need whose timing was not anticipated during development of the CIP. b) the project's useful life will be equal to or exceed the term of the financing. c) there are designated revenues sufficient to service the debt. It is important to be clear in defining debt as it relates to the ratios described above. The calculation that is used most frequently among municipal rating agencies is the one that considers all debt supported by tax revenues. This debt position shows the amount of indebtedness serviced from the general fund; that is, it reflects the debt service payments made directly from the County s tax revenues. This is net tax-supported debt. Debt Refunding The County s portfolio of outstanding debt will be periodically reviewed for the opportunity to refinance existing debt when interest rate conditions are favorable for producing debt service savings. As a general rule, refundings will be considered only if the present value savings of a particular refunding issue will exceed 3 percent of the refunded principal and generate at least $500,000 in aggregate savings. Debt Structure The County will strive to repay new debt issues using a level principal repayment structure over the life of the issue in order to help maintain stated payout ratio goals. Innovative. Engaging. Relevant..P age 65

73 INTRODUCTORY SECTION DEBT OBLIGATIONS Summary of Outstanding Balances for Long-Term Debt Obligations as of 07/01/2017 Bond Issues Principal Interest Total VPSA 2002B $6,997,920 $1,021,113 $8,019,033 GO 2007B Refunding 14,663,416 1,780,467 16,443,883 GO 2008A 2,937, ,888 3,084,638 GO 2009A 5,611, ,849 6,032,169 VPSA ,710,000 3,812,268 15,522,268 VPSA 2012B 14,875,000 5,298,869 20,173,869 GO 2012B 36,522,517 7,118,531 43,641,048 VPSA 2013A 15,555,000 5,501,209 21,056,209 GO ,305,822 1,552,719 7,858,541 GO 2014 Refunding 21,491,265 3,722,534 25,213,799 GO ,225,000 11,248,338 42,473,338 GO 2015 Refunding 41,722,756 12,627,236 54,349,992 GO ,120,000 10,968,550 40,088,550 GO 2016 Refunding 34,270,280 10,299,154 44,569,434 GO ,013,700 16,282,195 47,295,895 Lease/Purchases Chromebook Middle Schools 7,093, ,121 7,223,319 Chromebook High Schools 9,606, ,983 9,818,298 Bus 6,881, ,149 7,235,311 Totals $327,602,421 $92,497,172 $420,099,593 Summary of FY2018 Debt Service Payments Bond Issues Principal Interest Other Total VPSA 2002B $1,166,320 $ 315,490 - $1,481,810 GO 2007 Refunding 4,003, ,919-4,727,576 GO 2008A 2,937, ,888-3,084,639 GO 2009A 2,805, ,563-3,086,194 VPSA , ,009-1,299,009 VPSA 2012B 930, ,280-1,597,280 GO 2012B 3,267,289 1,738,796-5,006,085 VPSA 2013A 915, ,349-1,581,349 GO , , ,418 GO 2014 Refunding 3,568,583 1,003,417-4,572,000 GO ,735,000 1,301,076-3,036,076 GO 2015 Refunding 2,130,897 1,827,932-3,958,829 GO ,536,269 1,224,732-2,761,001 GO 2016 Refunding 2,507,054 1,654,031-4,161,085 GO ,707,241 1,895,069-4,602,310 Chromebook Middle Schools L/P 1,674,977 27,640 1,702,617 Chromebook High Schools L/P 1,693,312 34,400-1,727,712 Bus Lease/Purchase 1,204, ,344-1,315,511 Totals $35,909,555 $14,383,944 - $50,293,500 Innovative. Engaging. Relevant..P age 66

74 INTRODUCTORY SECTION DEBT OBLIGATIONS Debt Service Fund FY FY2018 Comparison of Budgeted Payments FY17 FY17 FY18 FY18 Increase/ Adopted Adopted Adopted Adopted (Decrease) Bond Issues Principal/Interest Other Debt Principal/Interest Other Debt Total VPSA 1995A $ - $ - $- $- $- VPSA 1995C VPSA 2002B 1,541,292-1,481,810 - (59,482) GO 2005B L/P Financial System GO 2006A L/P Financial System GO 2007A 2,942, (2,942,304) GO 2007 Refunding 2,617,430-4,727,576-2,110,146 GO 2008A 3,495,923-3,084,638 - (411,285) GO 2009A 4,806,936-3,086,194 - (1,720,742) VPSA ,338,651-1,299,009 - (39,642) VPSA 2012B 1,644,245-1,597,280 - (46,965) GO 2012B 4,797,294-5,006, ,792 VPSA 2013A 1,618,406-1,581,349 - (37,057) GO , ,418 - (11,240) GO 2014 Refunding 6,057,138-4,572,000 - (1,485,138) GO ,105,475-3,036,075 - (69,400) GO 2015 Refunding 4,048,037-3,958,829 - (89,208) GO ,191,386-2,761, ,615 GO 2016 Refunding 1,325,314-4,161,085 2,835,771 GO ,496,810-4,602,310-3,105,500 Other Debt Expenditure: Chromebook Middle Schools L/P - 1,272,695-1,702, ,922 Chromebook High Schools L/P - 1,727,795-1,727,712 (83) Bus Lease/Purchase - 1,315,511-1,315,511 - Totals $43,630,299 $4,316,001 $45,547,660 $4,745,840 $2,347,200 $47,946,300 $50,293,500 Principal Payments increased from FY17 to FY18 by $1,979,264 Interest Payments decreased from FY17 to FY18 by $61,903 Other Debt Service increased from FY17 to FY18 by $429,839 Combined total increase of $2,347,200 Innovative. Engaging. Relevant..P age 67

75 INTRODUCTORY SECTION BENCHMARK DATA The following charts and graphs are intended to provide the reader a comparison of Chesterfield County Public Schools with neighboring school divisions in the Commonwealth as well as some others of similar size around the state. The data is taken from the state Department of Education website to insure a like comparison of the selected data. The bar graphs compare the school divisions in the latest year available FY2016. TOTAL COST PER STUDENT COMPARISON School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield $8,755 $9,276 $9,023 $9,486 $9,592 Chesapeake 10,680 10,474 10,692 10,810 10,765 Hanover 9,166 9,137 9,049 9,549 9,772 Henrico 9,041 9,110 8,978 9,305 9,644 Norfolk 10,419 11,022 10,671 11,297 11,417 Prince William 10,380 10,449 10,445 10,795 10,880 Richmond 13,730 12,945 12,731 13,413 13,843 Stafford 9,751 9,971 10,063 9,846 10,130 Virginia Beach 10,876 10,832 10,825 11,149 11,185 State Average $10,969 $11,257 $11,242 $11,253 $11,745 Cost Per Student 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 FY 2016 Total Cost Per Student School Division Source: Virginia Department of Education ( Innovative. Engaging. Relevant..P age 68

76 INTRODUCTORY SECTION BENCHMARK DATA Local Cost per Student Comparison School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield $3,556 $4,018 $3,792 $3,938 $3,931 Chesapeake 4,730 4,497 4,764 4,682 4,698 Hanover 4,300 4,290 4,147 4,287 4,512 Henrico 3,883 3,815 4,435 4,698 4,934 Norfolk 3,392 3,482 3,544 4,014 3,861 Prince William 4,812 4,776 4,664 4,943 4,911 Richmond 6,114 5,602 5,860 5,996 6,187 Stafford 4,331 4,521 4,525 4,193 4,444 Virginia Beach 5,172 5,237 5,277 5,392 5,450 State Average $5,549 $5,777 $5,823 $5,949 $6,084 State Cost per Student Comparison School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield $3,631 $3,764 $3,803 $4,060 $4,087 Chesapeake 3,890 4,108 4,232 4,329 4,310 Hanover 3,250 3,464 3,532 3,821 3,793 Henrico 3,339 3,638 2,888 3,044 3,114 Norfolk 4,153 4,759 4,711 4,758 4,802 Prince William 3,999 4,218 4,244 4,344 4,316 Richmond 3,641 3,844 3,818 4,200 4,288 Stafford 3,750 3,921 4,018 4,099 4,124 Virginia Beach 3,489 3,600 3,705 3,828 3,835 State Average $3,420 $3,652 $3,676 $3,798 $3,813 Source: Virginia Department of Education ( Innovative. Engaging. Relevant..P age 69

77 INTRODUCTORY SECTION BENCHMARK DATA Sales Tax Cost per Student Comparison School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield $859 $940 $946 $985 $1,017 Chesapeake ,024 1,062 Hanover ,008 1,033 Henrico ,010 1,039 Norfolk ,002 1,017 Prince William Richmond 1,153 1, ,059 1,049 Stafford Virginia Beach 1, ,016 1,051 State Average $935 $954 $959 $1,004 $1,036 Federal Funds Cost per Student Comparison School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield $710 $553 $481 $504 $557 Chesapeake Hanover Henrico Norfolk 1,956 1,815 1, ,737 Prince William Richmond 2,822 2,491 2,057 2,159 2,319 Stafford Virginia Beach 1,180 1, State Average $1,065 $875 $784 $772 $812 Source: Virginia Department of Education ( Innovative. Engaging. Relevant..P age 70

78 INTRODUCTORY SECTION BENCHMARK DATA STUDENT/TEACHER RATIO COMPARISON School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield Chesapeake Hanover Henrico Norfolk Prince William Richmond Stafford Virginia Beach State Average FY 2016 Student/Teacher Ratio Comparison Student Teacher Ratio School Division Source: Virginia Department of Education ( Innovative. Engaging. Relevant..P age 71

79 INTRODUCTORY SECTION BENCHMARK DATA Number of Instructional Positions per 1000 in Average Daily Membership School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield Chesapeake Hanover Henrico Norfolk Prince William Richmond Stafford Virginia Beach State Average # of instructional Positions Per 100 ADM FY 2016 Number of Instructional Positions per 1000 ADM School Division Source: Virginia Department of Education ( Innovative. Engaging. Relevant..P age 72

80 INTRODUCTORY SECTION BENCHMARK DATA Administrative, Service and Support Personnel Positions per 1000 in ADM School Division FY2012 FY2013 FY2014 FY2015 FY2016 Chesterfield Chesapeake Hanover Henrico Norfolk Prince William Richmond Stafford Virginia Beach State Average # Admin/Service/Support Positions per 100 ADM FY2016 Administrative, Service and Support Personnel Positions per 1000 ADM School Division Source: Virginia Department of Education ( Innovative. Engaging. Relevant..P age 73

81 INTRODUCTORY SECTION PER PUPIL EXPENDITURES Virginia State Code Section requires the following: Upon preparing the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division, each division superintendent shall also prepare and distribute, within a reasonable time as prescribed by the Board of Education, notification of the estimated average per pupil cost for public education in the school division for the coming school year in accordance with the budget estimates provided to the local governing body or bodies. Such notification shall also include actual per pupil state and local education expenditures for the previous school year. The notice may also include federal funds expended for public education in the school division. STATE AVERAGE 1 LOCAL DIVISION 1 LOCAL DIVISION LOCAL DIVISION SOURCES OF FINANCIAL SUPPORT FY2016 FY2016 FY2017 Budget Adopted FY2018 Budget Adopted STATE FUNDS $ 3,813 $ 4,087 $ 4,247 $ 4,498 SALES & USE TAX 1,036 1,017 1,077 1,058 FEDERAL FUNDS LOCAL FUNDS 3 6,084 3,931 4,245 4,315 TOTAL $ 11,745 $ 9,592 $ 10,155 $ 10,442 Amount Per Pupil $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $0 FY2016 STATE FY2016 CCPS Fiscal Year FY2017 CCPS Budget Adopted FY2018 CCPS Budget Adopted STATE FUNDS SALES & USE TAX FEDERAL FUNDS LOCAL FUNDS 1 From Virginia Department of Education Superintendents Annual Report (Table 15) 2 Excludes Capital Outlay for Food Service 3 Excludes budgeted expenditures for Debt Service Innovative. Engaging. Relevant..P age 74

82 INTRODUCTORY SECTION ESTIMATED REQUIRED LOCAL EFFORT Virginia State code section, Section requires the following: Upon approval of the school division s budget by the appropriating body, each school division shall publish the approved annual budget, including the estimated required local match, on its website and the document shall also be made available in hard copy as needed to citizens for inspection. Chesterfield County School Board Policy 7110 provides this direction as well. FY18 ESTIMATED REQUIRED LOCAL EFFORT SECTION 1: Qualifying Expenditures for Operations Total Budgeted Expenditures $718,902,952 (includes all appropriated funds, including operational and capital) (Less) Excluded Capital Expenditures: 1. Capital Outlay Additions (2,124,541) 2. Facilities - Capital Outlay Replacements (42,952,000) 3. Debt Service (50,293,500) (Less) School Nutrition Services (25,211,052) (Less) Excluded Intra-fund Transfers (3,634,900) (includes Operating Funds transfer to Grants and Transfer to County for Comprehensive Services) (Less) Excluded Inter-fund Transfers - Capital Purchased by Locality - (Less) Excluded Inter-fund Transfers - Transfer to Inter-Agency Fund (4,138,300) (includes Operating Funds transfer to CIP) (Less) Excluded Programs (includes Summer Session, Adult Ed, Preschool, Head Start and Detention Home) (7,563,393) Total Excluded Expenditures (135,917,686) SECTION 2: Adjustment for State Funds (Less) Sales Tax (63,219,400) (Less) Other State Funds (268,349,000) (Less) Carry-Forward State Textbook Funds from Prior Year - (Less) Carry-Forward Other State Funds from Prior Year - Algebra Readiness - (Plus) State Funds Passed Through - Excluding Regional Programs - (Plus) State Funds Passed Through to Regional Alternative Education Programs - (Plus) State Funds Passed Through to Regional Governor's School 1,321,800 (Plus) State Funds Passed Through to Regional Career & Technical Education Center - (Plus) State Funds Passed Through to Regional Special Education Program - (Plus) Unspent State Textbook Funds - (Anticipated as of June 30, 2015) (Plus) Unspent other State Funds - (Plus) Sum of Capital Expenditures Paid from State Funds - (Plus) Sum of Debt Service Expenditures Paid from State Funds - Total Excluded State Revenues (330,246,600) Innovative. Engaging. Relevant..P age 75

83 INTRODUCTORY SECTION ESTIMATED REQUIRED LOCAL EFFORT SECTION 3: Adjustment for Federal Funds (Less) Federal Funds (36,756,440) (Less) Carry-Forward Federal Funds From Prior Year - (Plus) Unspent Federal Funds - (Plus) Sum of Capital Expenditures Paid from Federal Funds 20,640 Total Excluded Federal Revenues (36,735,800) SECTION 4: Adjustment for Other Local Revenue (Less) Tuition and Other Payments from Another City or County (10,000) SECTION 5: Required Local Effort Net Local Expenditure for Operations: $215,992,866 Required Local Effort for SOQ Accounts: $129,589,728 Innovative. Engaging. Relevant..P age 76

84 ORGANIZATIONAL ADOPTED BUDGET Table of Contents

85 ORGANIZATIONAL SECTION ORGANIZATIONAL SECTION The organizational section is intended to provide the reader with a clear understanding of the organizational structure of the school division, both from an overall management perspective as well as budgeting/accounting perspective. Also included here are the policies governing the finances of Chesterfield County Public Schools (including applicable county policies), a discussion of the budget process including important dates during the process, the school division s current strategic plan The Design for Excellence 2020 (DfE 2020) and the transition plan (Project E6: Transforming Education). Innovative. Engaging. Relevant..P age 78

86 ORGANIZATIONAL SECTION OVERVIEW CCPS is governed by an elected School Board of five members serving concurrent four-year terms. The school division is fiscally dependent on the County of Chesterfield and does not have the authority to generate tax revenue nor incur debt. The Board establishes policy and direction for the system and hires the Superintendent, who implements policy and organizes and manages the staff to pursue the direction set by the Board. A chief academic officer, chief of schools, chief of staff, chief finance officer, and a chief operations officer assist the Superintendent in carrying out these responsibilities. Fiscally, the School Board approves a budget following a proposal by the Superintendent, which must be adopted and funded by the local Board of Supervisors in its budget process for the county as a whole. CCPS educated more than 59,500 students in Student growth in the county has slowed over the past decade and projections suggest this student membership trend will continue for the foreseeable future. CCPS is a comprehensive K-12 environment. Our children are educated in 11 high schools, 12 middle schools, 38 elementary schools, and two career and technical education centers. Innovative. Engaging. Relevant..P age 79

87 ORGANIZATIONAL SECTION ORGANIZATION OF THE SCHOOL BOARD BY MAGISTERIAL DISTRICT Innovative. Engaging. Relevant..P age 80

88 ORGANIZATIONAL SECTION STAFF ORGANIZATIONAL CHARTS Leadership Staff COMMUNITY PARENTS, SENIOR CITIZENS, BUSINESS LEADERS, OTHER PATRONS ASSISTANT SCHOOL BOARD ATTORNEY Stephanie Fitzgerald SCHOOL BOARD ATTORNEY Wendell Roberts CHESTERFIELD COUNTY SCHOOL BOARD SUPERINTENDENT James Lane EXEC ASST & CLERK SCHL BOARD Robert McDaniel CHIEF OF STAFF Rusty Fairheart CHIEF OF SCHOOLS John Gordon CHIEF ACADEMIC OFFICER Thomas Taylor CHIEF FINANCE OFFICER Chris Sorensen CHIEF OPERATIONS OFFICER Nita Mensia-Joseph EXECUTIVE DIRECTOR HUMAN RESOURCES AND EMPLOYEE SERVICES Francine Bouldin EXECUTIVE DIRECTOR COMMUNICATIONS AND COMMUNITY OUTREACH Tim Bullis DIRECTOR HIGH SCHOOL LEADERSHIP Belinda Merriman DEPARTMENT OF TEACHING AND LEARNING DIRECTOR MANAGEMENT AND BUDGET Susan Newton DIRECTOR STUDENT TRANSPORTATION Lori Carter-Evans DIRECTOR COMPENSATION AND BENEFITS Kim Carter COORDINATOR HUMAN RESOURCES Emily Massey DIRECTOR GOVERNMENT POLICY AND MEDIA SERVICES Shawn Smith COMMUNITY IN SCHOOLS ADMINISTRATOR Jay Swedenborg COORDINATOR FAMILY AND COMMUNITY ENGAGEMENT Amy Bartilotti EXECUTIVE DIRECTOR CONSTITUENT SERVICES AND STUDENT LEADERSHIP Joe Tylus DIRECTOR MIDDLE SCHOOL LEADERSHIP Kume Goranson DIRECTOR ELEMENTARY SCHOOL LEADERSHIP Rachel Foglesong DIRECTOR ELEMENTARY SCHOOL LEADERSHIP Elizabeth Stefanko DIRECTOR ELEMENTARY SCHOOL LEADERSHIP-Title I Katina Otey EXECUTIVE DIRECTOR TECHNOLOGY SERVICES Brian Jones DIRECTOR OF CAREER AND TECHNICAL EDUCATION David Eshelman DIRECTOR SPECIAL EDUCATION Samantha Hollins DIRECTOR OF ORGANIZATIONAL DEVELOPMENT Sharon Pope DIRECTOR EQUITY AND STUDENT SUPPORT SERVICES Tameshia Grimes DIRECTOR FINANCE (Vacant) DIRECTOR FOOD SERVICE Warren Grigg DIRECTOR FACILITIES, MAINTENANCE AND CONSTRUCTION Todd Marshall PLANNING ADMINISTRATOR Atonja Allen MANAGER SAFETY AND SECURITY Donald Green Innovative. Engaging. Relevant..P age 81

89 ORGANIZATIONAL SECTION STAFF ORGANIZATIONAL CHARTS Division of Human Relations Chief of Staff Rusty Fairheart Department of Human Resources and Employee Services Department of Constituent Services and Student Leadership Department of Communications and Community Engagement Executive Director Human Resources and Employee Services Francine Bouldin Executive Director Constituent Services and Student Leadership Joe Tylus Executive Director Communications and Community Engagement Tim Bullis Director Compensation and Benefits Kim Carter Coordinator Constituent Services Chad Knowles Director Government Policy and Media Relations Shawn Smith Coordinator Human Resources Emily Massey Administrator Community in Schools Jay Swedenborg Coordinator Family and Community Engagement Amy Bartilotti Supervisor Print Shop Brian Morris Innovative. Engaging. Relevant..P age 82

90 ORGANIZATIONAL SECTION STAFF ORGANIZATIONAL CHARTS Division of Student Learning and Organizational Development Chief Academic Officer Thomas Taylor Department of Teaching and Learning Department of Special Education Department of Career & Technical Education Department of Organizational Development Coordinator Online Learning David Rankin Director Special Education Samantha Hollins Director Career & Technical Education David Eshelman Director Organizational Development Sharon Pope Coordinator Gifted Education George Fohl Administrative Coordinator Amy Vineyard Strategic Planning, Leadership and Innovation Coordinator Tammy Hobson Specialist Instructional Grants Susan Dandridge Disability Support Coordinator Lisa Falvo Evaluation, Intervention and School Improvement Coordinator Bryan Shelly Coordinator Curriculum Special Education and Transition Services Coordinator Zenia Burnett Professional Development Coordinator Michelle Beavers Autumn Nabors Innovative. Engaging. Relevant..P age 83

91 ORGANIZATIONAL SECTION STAFF ORGANIZATIONAL CHARTS Division of School Leadership and Support Services Chief of Schools John Gordon Department of School Leadership Department of Equity and Student Support Services Department of Technology Services Director High School Leadership Belinda Merriman Director Equity and Student Support Services Tameshia Grimes Executive Director Technology Services Brian Jones Director Middle School Leadership Kume Goranson Directors Elementary School Leadership Rachel Foglesong / Beth Stefanko Director Elementary School Leadership Title I Katina Otey Early Childhood Services Coordinator VACANT Alternative Programs Coordinator Jeff Ellick ESOL Coordinator Brenda Russ Counseling Coordinator Bryan Carr Instructional Technology Coordinator Ernest Longworth Database Services Coordinator Gabriele Beyer Network Coordinator Achim Purdy School Tech Services Coordinator Ray Moss School Social Workers Coordinator Hope Murphy Psychological Services Coordinator James Russo Student Health Coordinator Tia Campbell Innovative. Engaging. Relevant..P age 84

92 ORGANIZATIONAL SECTION STAFF ORGANIZATIONAL CHARTS Division of Business and Finance Chief Finance Officer Chris Sorensen ` Department of Management and Budget Department of Finance Department of Food and Nutrition Services Director Management and Budget Susan Newton Director Finance Vacant Director Food & Nutrition Services Warren Grigg Assistant Director Management and Budget David Miller Assistant Director Payroll Debra Harris Assistant Director Food & Nutrition Services Therese Steele Innovative. Engaging. Relevant..P age 85

93 ORGANIZATIONAL SECTION STAFF ORGANIZATIONAL CHARTS Division of Operations Chief Operations Officer Nita Mensia-Joseph Department of Student Transportation Department of Facilities, Maintenance and Construction Office of Planning Office of Safety and Security Director of Student Transportation Lori Carter-Evans Director of Facilities Maintenance and Construction Todd Marshall Planning Administrator Atonja Allen Safety and Security Manager Donald Green Assistant Directors Transportation Administrator Construction Contract Assistant Manager Safety and Security Sharon Utley, Ester Van Gumster, Adrian Frierson, Michael Wilder, Everett Green Lloyd Schieldge Assistant Director Engineering and Construction Brian Gabriel Glen Pike Assistant Director Transportation (Field Trips) Assistant Director Trades Scott Rudd Walter Harris Assistant Director Support Services VACANT Innovative. Engaging. Relevant..P age 86

94 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The school division is governed by a School Board elected by the community. The Board consists of five members serving concurrent four-year terms. The School Board works within the community s values to establish the policies governing the school division to ensure the best educational opportunities for the students in Chesterfield County. Fiscally, the School Board approves a budget recommended by the Superintendent, which must be adopted and funded by the local Board of Supervisors in its budget process for the entire county. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE School Board $ 448, $ 450, $ 451, $ 1,457 - Superintendent 869, , , (366,634) (2.0) School Board Attorney 167, , , , Total $ 1,484, $ 1,468, $ 1,256, $ 212,000) (1.0) Innovative. Engaging. Relevant..P age 87

95 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES School Board Description and Major Services Provided The school division is governed by a School Board elected by the community. The Board consists of five members serving concurrent four-year terms. The School Board works within the community s values to establish the policies governing the school division to ensure the best educational opportunities for the students in Chesterfield County. Fiscally, the School Board approves a budget recommended by the Superintendent, which must be adopted and funded by the local Board of Supervisors in its budget process for the entire county. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 265, $ 249, $ 259, $ 9,283 - Operating 183, , ,800 - (7,826) - Total $ 448, $ 450, $ 451, $ 1,457 - FY2017 Accomplishments Continued to provide differentiated resources and supports to schools; allocated additional resources to schools that were not fully accredited Approved Fiscal Year 2018 operating budget and capital improvements plan Formed strong relationship with new superintendent and made changes to School Board meeting structure Continued to adopt and modify policies and regulations to help guide school division work Oversaw implementation of 2013 schools bond referendum and approved prototypes for new elementary and middle schools Approved changes to high school operating times in order to better align with medical research Provided all employees with a 3-percent salary increase FY2018 Priorities Develop five-year operating plan with appropriate levels of funding Continue to implement school division s capital improvements plan Provide all employees with a 2-percent salary increase and bring principals pay into market alignment Enhance opportunities for student success related to academics and behavior Monitor and support development of new strategic innovation plan Continue to allocate resources in an equitable manner to address needs of a diverse learning community Continue to enhance teaching and learning through additional supports targeting English language learners Continue to enhance safe, supportive and nurturing learning environments through expansion of social emotional learning curriculum and Positive Behavioral Intervention Strategies Budget Changes for FY2018 The FY2018 budget includes a 2% salary increase for all eligible employees as well as funding for the benefits increases for VRS and healthcare. This increase is offset almost entirely by a reduction in the operating budget for FY2018. Innovative. Engaging. Relevant..P age 88

96 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Superintendent Description and Major Services Provided The Superintendent oversees and directs a staff charged with managing the school division to ensure that all students receive an engaging and relevant education that prepares them to adapt and thrive in a rapidly changing world. This includes deploying and effectively utilizing the essential resources in support of the Chesterfield County Public Schools mission, vision and the strategic plan, the Design for Excellence Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 726, $ 661, $ 353, $ (308,154) (2.0) Operating 142, ,355-95,875 - (58,480) - Total $ 869, $ 815, $ 449, $ (366,634) (2.0) FY2017 Major Accomplishments Implemented a successful transition plan Developed strong working relationship with School Board and new county administrator Initiated review of current strategic innovation plan and started planning efforts for next plan Provided School Board with recommendations for a balanced Fiscal Year 2018 operating budget, with proposed changes to make the school division s Supplemental Retirement Program solvent Completed successful realignment of Central Office structure to maximize resources supporting school-level work Provided oversight for academic work that led to increased levels of student growth and the successful graduation of more than 4,300 Chesterfield County students Managed operational side of the school division, advancing projects identified in the 2013 school bond referendum as well as wellness-related initiatives FY2018 Priorities Manage School Board s approved Fiscal Year 2018 operating budget Develop new strategic innovation plan Continue to effectively implement school construction and renovation project schedule Develop five-year funding plan for school division Implement Early College Academy program, Code RVA, Phoenix Program and expand social emotional learning initiatives and other work that will support student achievement and behaviors Continue to communicate effectively with staff, parents and community Increase levels of family engagement and continue to support partnership development Budget Changes for FY2018 The reduction of two (2) FTEs is the result of the organizational realignment; one FTE was moved to its own division (Human Relations) as Chief of Staff. These reductions are offset to a small extent by the inclusion of the 2% salary increase for eligible employees and the associated benefit changes. The operating budget for this area has been reduced as well providing a savings that was redistributed across the operating budget as a whole. Innovative. Engaging. Relevant..P age 89

97 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES School Board Attorney Description and Major Services Provided The School Board Attorney touches every aspect of school division operations to provide ethical and timely legal representation from contract review and preparation, to the review of custody orders, to the drafting of Board Memoranda. The School Board Attorney also drafts and reviews various personnel actions, School Board policies, requests for proposal (RFPs), Memoranda of Understanding (MOUs) and Memoranda of Agreement (MOAs), and any other legal actions. In addition, the School Board Attorney works closely with the County Attorney on various legal matters. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 161, $ 171, $ 325, $ 153, Operating 5,701-30,300-29,790 - (510) - Total $ 167, $ 202, $ 355, $ 153, FY2017 Accomplishments While the caseload for the School Board Attorney has continued to increase, the office has successfully provided legal representation with limited resources and has achieved a high success rate of favorable results. The department continued to function with one attorney while other similar size school divisions typically have larger staffs to handle caseloads. FY2018 Priorities Efforts will continue into FY2018 and beyond to identify potential legal issues earlier, advise staff on legal processes, and participate in an environment that fosters communication. Efficient and cost-effective ways to affect the operation will continue to be investigated particularly in the area of technology. Budget Changes for FY2018 The adopted budget includes the transfer and upgrade of a position from Communications and Community Engagement to the School Board Attorney s office to assist with the increasing caseload and to coordinate the increasing numbers of Freedom of Information Act requests. The FY2018 budget also reflects the 2% salary increase and related benefits for all eligible employees. Innovative. Engaging. Relevant..P age 90

98 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The mission of the Division of Human Relations is to promote amicable relations among all internal and external stakeholders. Included within the Division is the Department of Human Resources and Employee Services which is tasked with attracting, hiring, supporting, and retaining the most highly qualified and competent employees. The Department of Communications and Community Engagement oversees the school division s communications efforts and provides support and direction regarding opportunities to engage parents and families. The Department of Constituent Services and Student Leadership supports the facilitation of investigations and resolution of constituent concerns and issues related to school level student services and school division practices. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Chief of Staff $ - - $ - - $ 201, $ 201, Human Resources and Employee Services 3,234, ,324, ,321, (3,532) (1.0) Communications and Community 1,645, ,956, ,096, , Engagement Constituent Services and Student Leadership 701, , ,070, , Total $ 5,581, $ 6,198, $ 6,688, $ 489, Innovative. Engaging. Relevant..P age 91

99 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Chief of Staff Description and Major Services Provided The Chief of Staff serves as executive administrator to the Superintendent and works collaboratively with the Superintendent, the Chief Academic Officer, Chief of Schools, Chief Operations Officer, Chief Finance Officer and other key leaders to ensure aligned support and services to schools. This area provides direction, coordination and supervision for the operations of the Division of Human Relations, to include Human Resources and Employee Services, Community Relations, and Constituent Services and Student Leadership. Performs work independently under general public policies and established budget; decisions/actions impact the entire school division and may require extensive evaluation to determine effect; directs and evaluates administrative and professional staff engaged in supervision at a departmental and school level.. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ - - $ - - $ 201, $ 201, Total $ - - $ - - $ 201, $ 201, FY2017 Accomplishments Served as acting administrator in the absence of the Superintendent Coordinated logistics surrounding the Superintendents Transition Team As Chairman of the Superintendent s Policy Review Committee, provided oversight for the development, revision, and interpretation of School Board policies and regulations. Assisted the Superintendent in the school division budget development and adoption process Coordinated meetings and developed agendas for all meetings of the Leadership team Provided direction and guidance to senior staff and school administrators on the application of law, policy and administrative direction regarding specific operational and instructional issues Responded in person, via telephone, or in writing to constituent inquires directed to the Superintendent and School Board Assisted the Clerk and Deputy Clerk of the School Board in the preparation of school board meeting agendas and action items of routine and priority nature Established and maintained effective working relationships with key stakeholders at all organizational levels both internal and external to the school division FY2018 Priorities Continue to provide administrative support to the Superintendent on all matters germane the effective operation of the school division Provide leadership and direction for the Division of Human Relations Provide oversight for the coordination of various human resources committees and facilitate processes for personnel grievances, dismissals, and hearings Provide leadership and administrative support for the development of the Office of Constituent Services and Student Leadership Continue to support senior staff and school administrators on the application of law, policy, and administrative direction on all matters relative to the effective operation of the school division Budget Changes for FY2018 Incorporated existing operating budgets from Human Resources and Employee Services, Community Relations, and Constituent Services and Student Leadership into the Division of Human Relations. Innovative. Engaging. Relevant..P age 92

100 ORGANIZATIONAL SECTION Human Resources and Employee Services DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The Department of Human Resources and Employee Services is comprised of the Office of Human Resources and the Office of Compensation and Benefits. The mission of the Department is to attract, hire, and retain, at all levels, the most highly qualified and competent employees who represent positive role models for an increasingly diverse student population; meet the high expectations of the school district; and strive to be lifelong learners. Integral to this mission is establishing and maintaining a compensation system that is internally and externally equitable, by offering and managing a comprehensive benefit package and providing and promoting a wellness program that encourages employees to live healthful lifestyles.. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 2,685, $ 2,778, $ 2,774, $ (3,532) (1.0) Operating 548, , ,319-5,000 - Capital - - 5, (5,000) - Total $ 3,234, $ 3,324, $ 3,321, $ (3,532) (1.0) FY2017 Accomplishments Processed 972 new hires, 210 rehires, 23 demotions, 198 promotions, 808 separations of employment, and 206 SRP participants (total of 2,417 personnel transactions as of June 29, 2017) Offered signing bonuses to candidates in "hard to staff" positions including secondary math and science, world languages, and special education Facilitated 200 student teacher placements Implemented a replacement substitute calling system Implemented an upgrade of the OneSolution HR/Payroll system Automated the recruitment and processing of Summer Session applicants Automated the dissemination of employee contracts and notices of assignment Facilitated and processed the division realignment of job departments and positions Trained principals, assistant principals, deans, and administrative assistants on personnel practices and procedures based on actual cases in CCPS and other school districts Procured a new health care contract resulting in matched contributions with County and no cost increase to employees Procured a new retirement savings plan contract (403b and 457b) resulting in lower fees to participants Implemented the first year of the wellness incentive plan through C-Fit Partnered with Anthem and Mobile Health Consumer to make major program improvements for year 2 of the wellness incentive Partnered with other local governments/school divisions, Bon Secours and HCA to create a regional RVA Educational Series Cross-trained on Visio providing additional support for division-wide Organization Charts Created a principal salary scale based on previous principal experience that allows CCPS to recruit and retain school based leadership Decompressed the teacher salary scale by adding $100 between previously shared years on the scale Hosted a VRS Roundtable for school divisions to hear all updates pertaining to VRS and Minnesota Life Prepared for and managed major changes to Supplemental Retirement Program as a result of County government modifications Innovative. Engaging. Relevant..P age 93

101 ORGANIZATIONAL SECTION Human Resources and Employee Services DEPARTMENTAL BUDGET SUMMARIES FY2018 Priorities Hire and train Human Resource Administrator for Licensure and Compensation Administrator Refine the automation of contract and notice of assignment dissemination Refine the automation of summer session recruitment and hiring Implement business practices that lead to efficiencies in the use of the One Solution HR/Payroll system Prepare for next phase of SRP program changes Collaborate with the Budget Department to uniformly manage Temporary Work Assignments (TWAs) Collaborate with the Budget Department on position control Continue to recommend salaries that are competitive internally and externally based on survey data Continue to build upon and increase participation in Lumenos HSA plan as a cost savings measure Continue to develop the incentive program by moving the program toward outcome based requirements Complete the update to the C-Fit strategic plan to include detailed communications and partnership items Restructure the fitness programs to better utilize available funding Seek opportunities to educate VRS hybrid employees on benefits of contributing toward their retirement plan Collaborate within and outside of department to build efficiencies within the system Budget Changes for FY2018 The budget for this area remains relatively stable overall including a reduction of one (1) FTE as a result of attrition. The 2% salary increase for all eligible employees is included here with associated benefit changes. Innovative. Engaging. Relevant..P age 94

102 ORGANIZATIONAL SECTION Communications and Community Engagement DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The Department of Communications and Community Engagement includes the Department of Government, Policy and Media Relations; the Family and Community Engagement Office; Communities In Schools Chesterfield; and Printing Services. The Department of Communications and Community Engagement oversees the school division s communications efforts, opportunities to engage parents and families, provide professional development to staff members on effective two-way communication and parent engagement practices, support needs of students and families through a comprehensive CIS program, and provide consolidated printing and documentation production services to schools and school division departments. The Department of Government, Policy and Media Relations is responsible for developing and implementing a strategic communication plans that build positive, supportive relationships between schools, the division and the community as well as fostering an understanding of the investment necessary in public education. This department engages in a number of initiatives designed to enhance the school division s standing in the community including: developing strategic issues-based communications plans; maintaining a dynamic website that includes information helpful to visitors and residents; issuing news releases promoting upcoming opportunities and celebrating outstanding accomplishments; weekly interactions with traditional and non-traditional media; sharing information and highlights via social media; developing television- and web-based media programs designed to inform and showcase staff and student work; creating, editing and publishing informative handbooks and documents designed to assist parents in advocating for their children; and preparing weekly communications to staff and community members. This department also serves as the main contact for elected representatives serving in the Virginia General Assembly and at the federal level. Through this work, the division is represented at daily General Assembly meetings, hosts an annual legislative update and provides on-call assistance regarding impact legislation could have on the school division. The Family and Community Engagement Office is responsible for creating and fostering partnerships between schools/the school division and various community entities including businesses, faith leaders, civic organizations, parent groups, etc. This department also is responsible for developing and implementing a strategic family engagement plan and for oversight of the Parent-Teacher Resource Center. The family engagement plan consists of support to schools for the development and implementation of programs, monthly themed-events and individual programs designed to help inform parents of resources available to support their child s academic development. In collaboration with community support, the department also manages a free teacher supply store, From Crayons to Computers. Communities in Schools (CIS) is a national program in place in six schools within the school division: Bellwood Elementary, Chalkley Elementary, Ettrick Elementary, Salem Church Middle, Falling Creek Middle and Carver College and Career Academy. The overall purpose of the CIS program is to coordinate and provide school-wide programming and direct services designed to address academic and non-academic barriers to success in school. The CIS program is currently served by an administrator, a clerical staff member, and six site coordinators (five of whom are school division employees and one position that is grant-funded). The school division s Print Shop is located in the Chesterfield Career and Technical Courthouse and provides printing services for schools and departments, as well as some County offices. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 1,187, $ 1,400, $ 1,495, $ 94, Operating 424, , ,924-44,662 - Capital 34,822-25,000-25, Total $ 1,645, $ 1,956, $ 2,096, $ 139, FY2017 Accomplishments Provided support for communications plan development to schools, departments and School Board Distributed an average of three news releases a week that highlighted student, staff and school successes or upcoming opportunities for community engagement Developed and implemented weekly e-newsletter format that shared information with staff and community members Partnered with local media for education-related spotlight segments that featured work done by students, staff members and schools Innovative. Engaging. Relevant..P age 95

103 ORGANIZATIONAL SECTION Communications and Community Engagement FY2017 Accomplishments DEPARTMENTAL BUDGET SUMMARIES Supported schools and departments through writing, editing and design of documents Assisted staff members with the use of SchoolMessenger, the school division s multiuse platform for instant communication Developed and implemented communication plan for transition to new superintendent; supported Superintendent in development of State of the Schools presentation and other similar introductory opportunities Hosted numerous recognition events celebrating the success of students, staff members and schools to include the annual Teachers of the Year Gala, the annual Students of the Year Gala and the annual retirement reception Developed and maintained community partnerships in support of schools and school division Provided support and access to resources to hundreds of families through CIS initiatives Made millions of printing impressions letters, report cards, fliers, banners, booklets, documents, etc. FY2018 Priorities Continue to support communications needs of schools, departments and School Board. Develop new communication plan related to the development of new strategic innovation plan Launch new dynamic, mobile supported website reflective of needs of parents and community members Release newly developed mobile app that will allow for division information to be shared easier via mobile devices Continue to provide high-quality customer service to onsite visitors and those calling in to learn more information about the school division Increase and enhance work to showcase school division efforts through the development of new, engaging media programs Develop dynamic, collaborative family engagement plan that informs parents of the many resources available to support their child s academic endeavors Foster new partnerships between community organizations and schools/the school division Develop strategic growth and fundraising plan to support future expansion of CIS sites Enhance printing technologies and look for additional efficiencies that can be gained by new technology Budget Changes for FY2018 Positions were transferred from Special Education to the Communications and Community Outreach Department to support family and community engagement efforts. Operating funds previously residing in Special Education are being transferred to the Communications and Community Outreach Department. In addition, the 2% salary increase and related benefit costs are included here for all eligible employees. Innovative. Engaging. Relevant..P age 96

104 ORGANIZATIONAL SECTION Constituent Services and Student Leadership DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The Department of Constituent Services supports the facilitation of investigations and resolution of constituent concerns and issues related to school level student services and school division practices. This responsibility incorporates work related to all school division programs and services, student conduct, residency, placement, and policy implementation while also supervising the Connections Alternative Program. The Department serves as the Division s designee for Title IX complaints and works directly as a liaison with the Office for Civil Rights on student-based concerns. The Department oversees the state mandated Threat Assessment Oversight Committee for the Division; serves as the Superintendent s liaison to the Virginia High School League; and facilitates the Superintendent s Student Advisory group (SSAGE). Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 665, $ 797, $ 957, $ 159, Operating 35, , ,911 - (7,037) - Total $ 701, $ 917, $ 1,070, $ 152, FY2017 Accomplishments Provided support to school staff in enhancing a safe and supportive environment through work with the student conduct office in assisting with disciplinary actions Assisted schools with residency and placement issues to reduce attendance by non-chesterfield residents Worked with schools to address student concerns related to Title IX and civil rights complaints Facilitated the use of the Superintendent s Student Advisory group (SSAGE) to support the Superintendent s Transition Team and help develop the Division Transition Plan Started work related to building a structure for the newly formed Department of Constituent Services FY2018 Priorities Create a format to assist schools with new regulations related to communication with incidents of suspected bullying Develop and implement communication protocols for the Office of Constituent Services with school leadership and central leadership to support schools as related to questions, concerns, and issues from various stakeholders Provide assistance to schools and community on issues related to waivers and residency issues Provide training to school level leadership in the areas of changing legislation and regulatory practices for Title IX, Office of Civil Rights, and student discipline investigations Continue to expand the role of the Superintendent s Student Advisory group (SSAGE) Support schools in work on reducing gaps with suspensions for various reporting groups Support school leadership with communication, interpretation and implementation of Virginia High School League regulations and sportsmanship expectations Budget Changes for FY2018 Created new Office of Constituent Services to support facilitating investigation and clarification of issues related to school level student services and school practices for various stakeholders. The funding for this new area was formerly assigned to the Office of Student Conduct. Aside from the 2% salary increase and the associated benefits for eligible employees, this budget remains relatively stable, having sufficient resources to sustain operations through FY2018. Innovative. Engaging. Relevant..P age 97

105 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The Division of School Leadership and Support Services provides vital support for the mission of Chesterfield County Public Schools providing an engaging and relevant education that prepares every student to adapt and thrive in a rapidly changing world and by enabling the development of leadership within students, staff, and the school community. It is also the goal of the Division of School Leadership and Support Services to support all students so that we obtain equity in education regardless of socioeconomic status, ethnicity, or any other community factors. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Chief of Schools $ - - $ - - $ 188, $ 188, Schools 315,404,364 5, ,191,705 5, ,540,465 5, ,348, School Leadership 6,043, ,593, ,441, (152,306) 9.0 Student Support Services 13,901, ,210, ,459, ,249, Technology Services 17,786, ,556, ,641, ,111 (2.0) Total $ 353,136,168 5,406.2 $ 371,551,752 5,539.1 $ 394,271,453 5,682.9 $ 22,719, Innovative. Engaging. Relevant..P age 98

106 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Chief of Schools Description and Major Services Provided The Chief of Schools is responsible for the Division of School Leadership and Support Services for Chesterfield County Public Schools. The Chief of Schools has direct reports that include: the Director of High School Leadership, Director of Middle School Leadership, three Directors of Elementary School Leadership, the Director of Equity and Student Support Services, and the Executive Director of Technology Services. The responsibilities of the directors of school leadership includes the supervision and evaluation of sixty-four principals, and twelve coordinators. Additional responsibilities include analyzing the academic performance of schools as measured by school improvement data. The primary mission of the Chief of Schools is to facilitate an innovative educational experience for all students of Chesterfield County, and to enable leadership amongst all stakeholders. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ - - $ - - $ 188, $ 188, Total $ - - $ - - $ 188, $ 188, FY2017 Accomplishments Establishment of principal leadership coaching model Streamlined principal meeting times and agendas Establishment of Early College Academies (ECA) Allocation of funds to support Annual Operating Plans Revised departmental organizational charts, plans and procedures Revised school based administrative selection and induction process Projected 62 of 63 schools to reach Full Accreditation by the Virginia Department of Education FY2018 Priorities 100% Full Accreditation for Chesterfield County Public Schools Improvement of Branding and Marketing of Chesterfield County Public Schools Review of Equity in Education for All Programs and Activities Minimum of 25% increase in Annual Operating Budget for each individual school Increase in student applications and acceptance into Code RVA for the Richmond Metropolitan Area Increase in extracurricular activities options for students to include Lacrosse and Swim Increase in salary for leadership positions to include Principals Establishment of Associate Principal position for leadership continuity at the school level Budget Changes for FY2018 In the instructional realignment, the position shown here was moved from the Chief Academic Office to its own division and the title was changed from Executive Director for School Administration to Chief of Schools. The budget changes for FY2018 include the 2% salary increase and benefit rate changes for the FTE shown. Innovative. Engaging. Relevant..P age 99

107 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Schools Description and Major Services Provided At the Elementary Level: Assure all students acquire the knowledge, skills and and habits necessary to make academic progress and function successfully in society. Principals and teachers are committed to provide engaging experiences to think, learn and develop socially and emotionally. At the Middle School Level: To provide an engaging and relevant education that prepares every student to adapt and thrive in a rapidly changing world. To work in partnership with students, families and communities, emphasizing and supporting high levels of achievement through a global education for all, with options and opportunities to meet the diverse needs and interests of individual students. At the High School Level: Assure that all students leave high school with the skills and knowledge to prepare them to be successful in the workforce and society. These skills include collaboration, creativity, critical thinking, communication, and citizenship. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 311,096,772 5,123.8 $ 331,833,326 5,206.7 $ 350,385,266 5,302.5 $ 18,551, Operating 4,055,720-3,330,889-4,117, ,709 - Capital 251,872-27,490-37,601-10,111 - Total $ 315,404,364 5,123.8 $ 335,191,705 5,206.7 $ 354,540,465 5,302.5 $ 19,348, FY2017 Accomplishments Coordinator of Special Education positions for 20 elementary schools Training for student engagement STEAM pilot in several elementary schools FY2018 Priorities Elementary Schools: Maintain 100% of elementary schools full accreditation Continue with a focus on student engagement Implement new math curriculum Improve the use of authentic technology integration instructional strategies with 1:1 devices Offer student leadership professional development in several schools Explore alternative assessments to the DRA for measuring reading levels Middle Schools: Achieve 100% of middle schools meeting full accreditation Develop plans with a focus on the middle school model to address schedule changes in school start times in Prepare for the dissolution of ESOL centers in Continue to provide equity in access to a broad range of middle school electives Pursue fidelity in implementation of programs such as PBIS, PBL, SEL, blended learning, school/student/staff wellness Innovative. Engaging. Relevant..P age 100

108 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Schools FY2018 Priorities High Schools: Achieve 100% of high schools meeting full accreditation Implement ECA at all high schools Roll out with the VDOE innovation planning grant at Monacan and Thomas Dale High School Continue to look for ways to increase student engagement and innovation Implement Profile of the Graduate changes Focus on PSAT/SAT/ACT Budget Changes for FY2018 The bulk of the personnel cost changes for this area are related to the planned response for anticipated student growth (45 instructional FTEs) as well as the transfer of 27 teaching positions from the IDEA grant to the operating fund to create capacity in the IDEA grant for a CEIS (Coordinated Early Intervening Services) required set-aside. In addition, funding is available to complete a two year initiative to provide special education coordinator services in every elementary school. Also, a new elective opportunity will be available to special education students at the secondary level for art and music. These additions are offset to a small extent by the planned reduction in clinic assistant positions as Chesterfield moves toward a model of full time nurses in each school. The cost of the 2% salary increase for all eligible employees and the associated benefit costs are also reflected here. Also included here are two targeted salary adjustments: 1) strategic salary adjustments to bring school level leadership to a more competitive level with peers in the region and 2) funding to address compression of the teacher salary scale. The operating budget for this area has increased significantly due to additional funding for individual schools. Funding formerly budgeted centrally for school needs was reallocated to schools during FY2017 and additional school operating funds were approved by the school board for FY2018. These funding amounts are allocated to schools based on a formula that provides additional funds to the schools most in need. These actions have increased school operating funds by a minimum of 25% over the FY2017 adopted budget. There is also operational funding to support anticipated student growth included here. Innovative. Engaging. Relevant..P age 101

109 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES School Leadership Description and Major Services Provided The Directors of Elementary, Middle, and High School Leadership will assist building level leaders in the development of annual operating plans, school improvement strategies, and areas of focus for each individual school. Directors of School Leadership will also foster ideas to increase feeder-pattern partnerships, branding and marketing of schools, and leadership development with current Chesterfield County Public School staff and students. The Directors of School Leadership will also collaborate with the level directors from the Division of Student Learning and Organizational Development in order to provide an innovative, engaging, and relevant educational experience for the students of Chesterfield County. At the Elementary Level: Visit schools regularly to provide leadership, guidance and support to principals. Evaluate and supervise elementary school principals and oversee development of individual professional growth plans. Additional focus areas include: working with and coaching principals to develop teachers leaders, address personnel issues, refine core literacy and math instruction, explore innovative instructional practices, improve positive school-wide discipline practices, address organizational or building issues. At the Middle School Level: In addition to the descriptions above and below, the Director of Middle School Leadership will assist in the professional development of Principals and Associate Principals. At the High School Level: In addition to the description above, the Director of High School Leadership provides leadership, guidance, and support to principals and their administrative teams as they strive to create innovative learning environments that prepare students for college and/or their career. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 4,282, $ 5,529, $ 5,373, $ (156,153) 9.0 Operating 1,760,886-3,064,096-3,067,943-3,847 - Total $ 6,043, $ 8,593, $ 8,441, $ (152,306) 9.0 FY2017 Accomplishments 100% of elementary schools are fully accredited CSEs (Coordinators of Special Education) added to ½ of the elementary schools Provided coaching and mentor support to 11 new principals Spotlighted two schools, Evergreen ES for innovative instructional practices in their DFE classrooms and Ecoff ES for the schoolwide implementation SEL Several principals awarded Innovation Grants to address site specific innovative goals: Bridge Classrooms, STEAM, etc Facilitated monitoring and support activities to have all high schools meet full accreditation benchmarks for the school year Instituted testing and remediation protocols and supports to meet the new state graduation requirement of an Industry Credential with a success rate of 100% of the students attaining the target in this first year required for graduation Initiated work for creation of Early College Academy structures at each high school for students to potentially earn an Associate Degree while in high school Innovative. Engaging. Relevant..P age 102

110 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES School Leadership FY2017 Accomplishments Expanded alternative education options for at-risk students with an expansion of the SOS program and the design of the Phoenix Academy Implemented Advanced Placement Human Geography in all high schools for school year which allows 9th Grade students access to college credit work Developed a summer academic readiness camp for incoming Grade 9 students to prepare them for Advanced Placement coursework in the 9th Grade Trained school staff at all high school sites on Khan Academy tools supported by the College Board to support student success on the SAT College Admissions and Placement Tests Explored various school level innovative practices to include research into the New Tech High format and opening of a community-based maker space lab through a high school site Expanded student athletic options with the adoption of swim as a VHSL sport for Initiated planning phase for implementation of new state accreditation and graduation requirements with the incoming class in September 2018 related to the Virginia Profile of a Graduate Supported 17 Title I schools (the largest number of Title I schools CCPS has had); all to full accreditation status Support personnel added to Title I department to provide more comprehensive and efficient service to schools in the areas of secretarial, family engagement, and prekindergarten Piloted AGILE work model through MS PPCs (Professional Practice Communities) at all 12 middle schools Schools to Watch Designation attained by three additional middle schools (Bailey Bridge, Robious, Swift Creek) RAMP Designation awarded to Bailey Bridge Middle School Active RVA Award given to 11 of 12 middle schools FY2018 Priorities STEAM resource to be piloted in various elementary schools (Spring Run, Woolridge, Ecoff, Enon, M Christian, Hopkins, Ettrick) Social Emotional Learning (SEL) to be piloted in various elementary schools (Crenshaw, Hening, Crestwood, Grange Hall, Curtis, Christian & Enon) Work with C&I to identify growth measurement tool(s) Work with K-12 Literacy committee to explore alternate reading level assessments 100% of high schools meeting full accreditation Implement ECA at all high schools Continue to work with high schools to refine the industry certification testing timeline and procedures Roll out with the VDOE innovation planning grant at Monacan and Thomas Dale High School Continue to look for ways to increase student engagement and innovation Continue planning for Implementation of new state accreditation and graduation requirements with the incoming class in September 2018 related to the Virginia Profile of the Graduate Focus on PSAT/SAT/ACT 100% of middle schools meeting full accreditation Develop plans with a focus on the middle school model to address schedule changes in school start times in and the dissolution of ESOL centers Equalize Dean of Students position at the middle school level to include +10 days Budget Changes for FY2018 The budget for FY2018 includes the 2% salary increase for all eligible employees as well as related benefit costs. These costs are more than offset by a transfer of funding to individual schools that was previously held centrally for the support of schools. This budget also contains funding for Early College Academy a program that permits high school students to complete coursework allowing them to graduate with not only a high school diploma, but also a two year associate s degree. In addition, the first year oa a multi-year plan to implement the Phoenix program, a comprehensive alternative education program that offers all students the opportunity to achieve success. The operating budget remains stable and is sufficient for continued operation of the area in FY2018. Innovative. Engaging. Relevant..P age 103

111 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Student Support Services Student Support Services is comprised of a variety of offices with missions focused on students academic, mental, physical, and social-emotional well-being through the provision of supports and/or information regarding available supports to students and their families. Offices that comprise the Department of Student Support Services are Alternative Programs (Adult Continuing Education, Homebound Instruction, Night School, and Phoenix Center), Early Childhood Education (Head Start, VPI, VPI+ and collaboration with Title I PreK), Early Childhood Special Education, ESL (Title III), School Counseling, School Psychological Services, School Social Work, and Student Health. Description and Major Services Provided The Director of Equity and Student Support Services works with each office s coordinator to ensure that initiatives remain in support of the department s mission - aligned to the Design for Excellence to maintain safe and supportive learning environments that also support student success in school. The Director also works closely with the Director and staff of the Department of Organizational Development to ensure that equity is a major factor considered through all initiatives, trainings, and communications with schools, departments, and offices and with the Teaching and Learning staff for collaboration among and between offices for equity in instruction as well as assurances that required and/or necessary differentiated supports are provided in the instructional setting. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 10,601, $ 14,824, $ 18,030, $ 3,206, Operating 3,300, , ,409-43,170 - Total $ 13,901, $ 15,210, $ 18,459, $ 3,249, FY2017 Accomplishments Implemented Signs of Suicide at James River High School; Implemented Social Emotional Learning curriculum school-wide at Ecoff Elementary and pilot at Hopkins Road Elementary; Redesigned the Division s Threat Assessment elearning training module for school-based teams and developed an elearning training module for all CCPS teachers/staff (Student Services) Plan finalized for shifting ESL instruction at the secondary level from a center-based model to a school-based model in which students receive services in their home schools; Created high school credit bearing courses tailored to meet the needs of students with limited or interrupted education (SLIFE): ESOL Literacy, ESOL Resource & ESOL Math; same courses for MS (non-credit bearing); Hosted 3 AAPPL testing sessions, resulting in approximately 100 students earning the Seal of Biliteracy (ESL) CLASS monitoring review - CCPS Head Start scores significantly exceeded the threshold determined by the Office of Head Start; Participated in the program wide Wolf Trap artist in residence program (STEM in the Arts); PreK classrooms implemented new GOLD assessment system to address physical, cognitive, academic, and social-emotional development; Secured a Mixed Delivery Preschool Grant to support expansion of preschool services in CCPS (Early Childhood Services) Coordinating services with Department of School Social Workers and Transportation Department to provide support to 700+ McKinney-Vento students, including adding a full-time McKinney-Vento Liaison (Title I & School Social Work) Facilitated Restorative Practices intervention training for over 400 educators (Psychological Services) Fully implemented Parchment document services at each HS and with all Alumni to batch and distribute student transcripts electronically; Three schools (Bailey Bridge MS, Chalkley ES, and Jacobs Road ES) earned the distinguished RAMP status by fully implementing the National ASCA Model for school counseling, representing less than one percent of all programs nationwide; The 2016 VA State Counselor of the Year, Jackie Slemaker, was recognized in January 2017 at the White House by First Lady Michelle Obama along with other state and national award winners; Successfully incorporated all homeschool students into the Synergy SIS for easier tracking and data collection (School Counseling) Addition of six (6) school social workers to bring the total number of SSWs on par with school psychologists, effective FY18 (School Social Work) Innovative. Engaging. Relevant..P age 104

112 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Student Support Services FY2018 Priorities Implementation of Signs of Suicide (SOS) curriculum by Student Services staff to 7th and 9th graders in every middle and high school in CCPS Expansion of SEL curriculum to 8 additional elementary schools; Provide support and training to the new SEL and RP specialists who will take over this work through the Department of Organizational Development Providing professional development and instructional supports for the transition to ESL services at the home-school vs a center-based model; Hosting more family engagement events, especially at the secondary level; Completing the curriculum for newcomers; Expansion of the high school ESOL curriculum Providing necessary supports for Early Childhood Special Education and Alternative Education (clerical support, professional development days, etc.) after the transition to Student Support Services More visible collaboration among school-based members of Student Services (school counseling, school psychological services, and school social work); Develop a student support services differentiated staffing model to guide the allocation of student support services Continue to advocate for "CARs" (Coordinators of Assessment and Remediation) at each of the middle schools to enhance testing and the use of data to improve achievement Increase services to families and students in the area of Mental Health; Adoption of the Head Start Learning Outcomes Framework; Review current research-based prekindergarten curriculum; Implement Mixed Delivery Preschool Grant Budget Changes for FY2018 Pupil-teacher ratio reduction positions are reflected here to be allocated to ESOL programs throughout the school division (28 teaching FTEs). The adopted budget also funds 9 additional nurse positions, part of a multi-year plan to have fulltime nursing services in every school. The budget for this area also includes the 2% salary increase and related benefits. The operating budget will remain relatively stable sufficient to support the continued operation of the area through FY2018. Innovative. Engaging. Relevant..P age 105

113 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Technology Services Technology Services provides instructional and technical leadership for computer-related systems, library services, student data management and accreditation testing for all schools and departments. Description and Major Services Provided Instructional areas of focus include providing professional development to enhance instructional technology integration, acquisition and distribution of online and traditional textbook resources. The department manages the state assessment process for all schools, including training, monitoring and reporting of assessment information. Technology Services also provides leadership for school library operations and library material acquisition and cataloging. Technical services include maintaining all customer facing equipment including computers, printers and projectors. Operating and maintaining the network infrastructure,including two data centers, and switches, routers and wireless access points in 70 school division buildings. The department manages the acquisition process for all technology equipment for schools and departments. Constant monitoring is provided for network connectivity, and to ensure 24/7 access to the division's online resource portal. Other technical services include online and document security and account management for 7,000 staff and 60,000 students. Technology Services is also responsible for maintaining all electronic student records, including transcripts, attendance, health, demographic and discipline data. Data is processed by the department to generating report cards and VDOE student, course and staff reports. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 7,651, $ 8,024, $ 8,192, $ 168,003 (2.0) Operating 4,054,420-4,478,785-4,400,663 - (78,122) - Capital 6,079,897-52,770-48,000 - (4,770) - Total $ 17,786, $ 12,556, $ 12,641, $ 85,111 (2.0) FY2017 Accomplishments Transitioned to new network provider at all school locations to increase bandwidth at larger elementary schools and reduce cost overall. Increased internet bandwidth for the school district to support expanded computer use at elementary schools.. Continued 1:1 implementation at all middle and high schools with the deployment of 33,000 Chromebooks. Deployed an additional 1400 Chromebooks to elementary schools. Implemented an application procurement process and student data privacy agreement with vendors. Extended the student information system parent portal to all grade levels by adding elementary schools. Implemented School Technology Cohort to build school-based technology leaders. Replaced 2200 teacher laptops. Implemented testing on Chromebooks for SOLs, ARDT, W!SE Testing and WIDA testing. Completed server consolidation project to remove all school servers from all but seven data centers. Managed the E-Rate application and reimbursement process to bring in over $1 million. FY2018 Priorities Implement a new middle school Chromebook lease in January Deploy 8000 Chromebooks to elementary schools with support and training. Host local and regional technology conferences including Camp Chromebook and OER VA Conference Implement online student registration module to allow parents to submit new or modify student information. Replace 2000 staff laptops Acquire and implement a learning management system Pilot print management solution Expand online resource to replace textbook content. Implement STEAM labs in six elementary schools Implement management of principal cell phone accounts with consolidated billing Develop a new technology plan for Expand the technology cohort training to include most every school. Innovative. Engaging. Relevant..P age 106

114 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Technology Services Budget Changes for FY2018 The personal services budget, while being reduced by two (2) FTEs, will increase overall with the 2% salary increase for all eligible employees and related benefits. The operating budget will remain relatively stable other than the elimination of the annual charge for information technology services provided by the County. Innovative. Engaging. Relevant..P age 107

115 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The Division of Student Learning and Organizational Development provides vital support for the mission of Chesterfield County Public Schools providing an engaging and relevant education that prepares every student to adapt and thrive in a rapidly changing world by establishing and supporting the school division s curriculum and by providing support for students and staff through continuous learning. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Chief Academic Officer $ 4,870, $ 5,512, $ 5,517, $ 4,363 - Teaching and Learning 9,642, ,827, ,184, , Career and Technical 6,780, ,932, ,131, ,774 - Education Special Education 20,039, ,331, ,146, (185,739) (22.0) Organizational Development 2,634, ,026, ,389, , Total $ 43,967, $ 47,631, $ 48,369, $ 737,964 (20.5) Innovative. Engaging. Relevant..P age 108

116 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Chief Academic Officer (CAO) Description and Major Services Provided The Chief Academic Officer provides leadership for the Division of Student Learning and Organizational Development. The current budget for personnel provides FTEs in the leadership roles of Chief Academic Officer, Curriculum Coordination, grants, Career & Technical Education, Gifted Education, Online Learning, Special Education, and Organizational Development. It also provides for a receptionist for the administrative offices at CTC@Hull. The main priority for FY2018 is to begin the transition between our current strategic plan (Design for Excellence 2020) to our new strategic plan. Our new plan will focus on personalized learning opportunities and student growth through the lens of innovation and continuous improvement. This will be achieved by assuring that schools have access to high quality resources provided by curriculum specialists, staff developers, and data managers. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 686, $ 998, $ 881, $ (117,180) - Operating 4,183,614-4,514,340-4,635, ,543 - Total $ 4,870, $ 5,512, $ 5,517, $ 4,363 - FY2017 Accomplishments Showed continuous implementation of the school division s strategic plan (The Design for Excellence) through SY2017. Demonstrated continuous academic achievement and improved performance on Standards of Learning tests, increasing the number of accredited schools. Provided opportunities for students to advance in SOL achievement through SOL Academies held during the summer and school year. Provided opportunities for students to advance in SAT and ACT achievement through SAT and ACT Academies. Provided ilearn opportunities for teachers to engage in professional development aligned with a focus on student engagement. Provided a new academy opportunity to support students in meeting the requirements for Economics and Personal Finance and the W!SE assessment to meet new 2017 graduation requirements. Provided AP Boot Camp opportunities to prepare students for the rigor of Advanced Placement classes. Implemented summer reading and summer learning plans. Increased interdisciplinary opportunities for STEAM and created STEAMMANIA to showcase integrated STEAM opportunities for students. Developed STEAM standards for elementary schools. Expanded opportunities for students to be engaged in visual and performing arts, culminating in a myriad of showcases. Developed instructional models to support lesson planning for personalized learning. Developed a long-term digital content and assessment strategy to support learning in a blended learning environment. Purchased digital resources to support curriculum and assessment needs in schools. Implemented social and emotional learning standards for elementary schools; began development of middle school standards. In collaboration with John Tyler Community College, began the planning for the establishment of Early College Academies. Established wellness specialist and increased student wellness integration at elementary schools. Bailey Bridge, Robious, and Swift Creek Middle Schools were named National Schools to Watch. Bensley Elementary School was named a National Title I Distinguished School. Collaborated with the Region I Study Group to launch CODE RVA regional school for coding. Implemented division-wide plan for project based learning and continuously onboarded schools and teachers through professional development opportunities provided by internal PBL capacity builders. Innovative. Engaging. Relevant..P age 109

117 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Chief Academic Officer (CAO) FY2017 Accomplishments Implemented Positive Behavioral Interventions and Support (PBIS) for schools and continuously onboarded schools. Revised the CCPS Continuum of Support for schools with accreditation concerns. Developed Principal Coaching Model that follows the Wallace Foundation research on principal coaching. Provide professional development to teachers and staff focused on varied Design for Excellence strategies. FY2018 Priorities Continue to show evidence towards implementation of the school division s strategic plan. Demonstrate continuous academic achievement on Standards of Learning tests. Begin the development of a new strategic plan. Develop and implement a K-12 Literacy Plan. Support full implementation of Early College Academies. Following the division balanced assessment model, implement student growth measures at all middle schools and selected elementary schools. Continue to increase interdisciplinary opportunities for STEAM through the creation of a STEAM elective at elementary schools. Continue implementation of Project Based Learning and continue to onboard schools and teachers with professional development training and support. Expand implementation of Positive Behavioral Interventions and Support (PBIS) to include support and training for Trauma Informed Care and Restorative Practices. Implement changes in standards for Mathematics following the 2016 VDOE standards adoption. Purchase digital resources to support curriculum needs in schools. Expand pilot to implement social and emotional learning standards in more schools. Expand wellness integration into schools, requiring all schools to develop school wellness councils. Focus ilearn opportunities for teachers on the 4Cs: communication, collaboration, critical thinking and creativity. Provide professional development to teachers and staff focused on varied Design for Excellence strategies. Revise program of study to include updates to graduation requirements and better reflect alignment between higher expectations of students and division goals. Improve service delivery model for gifted education and CCPSonline. Budget Changes for FY2018 The personal services portion of this budget reflects the transfer of a director level position to a separate division headed by the Chief of Schools. In addition, the 2% salary increase and related benefits are reflected in the FY2017 to FY2018 changes. Two teaching positions have been added as part of a multi-year plan to increase student focused wellness in our schools. The operating portion of this budget reflects the tuition for 29 student slots at Code RVA (a new regional school designed with the public education goal of better meeting the business community s needs for more computer science professionals) and increases for Maggie Walker and Appomattox Regional Governor s Schools. These increased costs are offset somewhat by a transfer of testing funds to the appropriate cost center. Innovative. Engaging. Relevant..P age 110

118 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Teaching and Learning Description and Major Services Provided Previously known as the Department of Curriculum and Instruction, the Department of Teaching and Learning provides FTEs in the roles of curriculum specialists, support specialists, instructional coaches, and supporting staff. The operating budget includes the following departments within Teaching and Learning: math (to include algebra readiness grant funding), elementary literacy, secondary literacy, science, social studies, gifted education, visual arts, performing arts, health and physical education, and online learning. The Department of Teaching and Learning is responsible for curriculum development, assessment development, and for providing instructional support directly to teachers. Current priorities include funding for a web-based federated search engine, web based vocabulary building application and funding to support curriculum development and implementation. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 7,919, $ 8,352, $ 8,534, $ 182, Operating 1,368,277-1,397,437-1,572, ,868 - Capital 354,326-78,000-78, Total $ 9,642, $ 9,827, $ 10,184, $ 357, FY2017 Accomplishments Provided support for all actions and initiatives listed as the major accomplishments for the Design for Excellence as detailed above and listed within the Division of Student Learning and Organizational Development. Supported school support teams to ensure academic excellence for all and continuous academic growth. Coordinated and facilitated the third year of ilearn professional development. Increased collaborative efforts for Curriculum and Instruction to partner specifically with the Office of Exceptional Education, Department of Technology, Department of Research and Evaluation, and Office of Professional Development. Facilitated multiple academic events for CCPS students to support the Design for Excellence 2020 that included: STEAM Expo, STEAM Mania, Innovator Educator Night, Fine Arts Festival, Model County Government, Summer Reading Programming, Little Feet Meet, etc. Developed a balanced assessment model for the school division, focusing on student growth. Facilitated a shift in assessment culture from a summative approach to a formative approach in which assessment information drives instructional decision making and resource allocation. Collaborated with Dr. Chris Gareis from William & Mary and Goochland Public Schools to create common vision of Performance Based Assessments, professional learning opportunities, and signature PBAs embedded in the curriculum. Redesigned learning walks and conducted over a dozen whole-school learning walks with new format. FY2018 Priorities Continue to show evidence towards implementation of Design for Excellence 2020, Project E6 Transition Plan, and the new strategic plan. Develop and implement a K-12 Literacy Plan. Demonstrate continuous academic achievement on Standards of Learning assessments and other forms of learning mastery and student growth. Continue to develop a strategic transition plan for moving from traditional instructional materials to digital content to support the blended learning initiative and 1:1 Chromebook program. Innovative. Engaging. Relevant..P age 111

119 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Teaching and Learning FY2018 Priorities Continue to develop performance assessments to support the assessment of learning across all content and levels within the division. Support building administration in the connection of ilearn professional development plans with the PGPP-T goal setting process. Adjust curricular framework resources and assessments to meet the needs of teachers during the transition to newly revised standards of learning in history, mathematics, and language arts. Implement gifted education service delivery recommendations. Explore improvements to CCPSonline service delivery. Budget Changes for FY2018 The personal services increase provides the 2% salary increase and related benefits costs for all eligible employees. The increase in the operating budgets for this department is for additional digital curriculum to support the blended learning initiative ($250,000) offset to an extent by transfers of specific costs to other departments providing those functions. Innovative. Engaging. Relevant..P age 112

120 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Career and Technical Education Description and Major Services Provided The Department of Career and Technical Education (CTE) includes all related course offerings in each secondary comprehensive middle and high school along with all CTE programs offered in each Career and Technical Education Center for the school division. The Director for CTE directs a staff of professional and support instructional personnel in support of CTE classroom teachers. This department works under state and federal guidelines that address staffing, financing and monitoring programs, training and purchasing of equipment for all secondary schools. Work is performed under broad policies and established objectives; the director independently interprets policies; decisions and actions impact the entire system. Contacts are regularly and frequently made at all organizational levels within and outside the school system to execute and explain programs and policies. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 6,112, $ 6,383, $ 6,539, $ 155,708 - Operating 555, , ,257-35,066 - Capital 112, ,000-8,000 - Total $ 6,780, $ 6,932, $ 7,131, $ 198,774 - FY2017 Accomplishments Planned the 3rd Annual Chesterfield SeaPerch competition at the middle level. Hosted STEAM EXPO for secondary students. Developed a job description for the new elementary positions, STEAM/Innovation teachers. Co-Hosted the CCPS K-5 STEAMmania event at the Science Museum of Virginia. Co-Hosted an Innovative Educator s Night in collaboration with our PBL Capacity Builders to recognize STEAM/PBL. Organized CTC summer camp field trip to Virginia Power s training facility. Organized all professional development for middle school Project Lead the Way Automation and Robotics curriculum. Helped to establish the first ever Project Lead the Way collaboration with Ettrick Elementary School and Career and Technical Education. Coordinated all Career and Technical Education Credential testing including W!SE Testing for students enrolled in economics and personal finance. Participated in Bridge Building competitions sponsored by the VDOT and the Virginia Science Museum Participated in Technology Engineering Education dual enrollment preparation class for Computer Aided Design (CAD) and Revit at John Tyler Community College. Organized Hidden Figures regional project Planned and present the Perkins Plan to the local advisory board and the school board. Continued Career and Technical Center collaboration and alignment with JTCC and J. Sargeant Reynolds Community College to ensure the inclusion of existing dual enrollment courses and pathways Virginia Technology and Engineering Education Association 2017 Program of the Year Award - High School Technology Education The Virginia Department of Education CTE 2017 Program of the Year Award for Environmental Biotechnology The Virginia Department of Education CTE 2017 Region I Business Partnership of the Year Award with the ChamberRVA Developed a division plan for enhancing CTE sequences across all secondary schools by feeder patterns to share with division staff Developed a plan to address the required course in career investigations identified in current legislation Proposed a single-block language arts honors format to open extra elective opportunities across all middle school Participated in Mission Tomorrow regional program. FY2018 Priorities Increase the number of local Industry Certifications for graduating students within selected career cluster. Provide additional Credential Testing-Workplace readiness opportunities. Develop promotional materials for career clusters, K-12 Career Expo, and Mission Tomorrow programs. Innovative. Engaging. Relevant..P age 113

121 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Career and Technical Education FY2018 Priorities Establish a 3D Printer Maintenance plan. Implement pathways opportunities at the middle level and revise secondary offerings to align better with student interest. Budget Changes for FY2018 The personal services budget reflects an adjustment for the 2% salary increase for eligible employees and the associated benefit costs. The operating budget remains relatively stable with funding sufficient to support the operations of the department through FY2018. Innovative. Engaging. Relevant..P age 114

122 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Special Education Description and Major Services Provided The Special Education Department budget funds the special education services, providing specialized instruction, personnel and training to benefit over 7,400 students with disabilities. Consistent with the division s mission for academic excellence and in compliance with federal regulations, CCPS funds personnel, resources, and professional development to provide for the individualized needs of students with identified disabilities. The budget provides funding for staffing positions that include: special education teachers, instructional assistants, speech language pathologists, occupational therapists, physical therapists and nurses, who mostly provide direct supports to students. Central office specialists and leaders support the school-based instruction and compliance needs through monitoring, programmatic support, professional development and allocation of resources. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 16,112, $ 18,312, $ 17,591, $ (721,364) (22.0) Operating 1,290,442-1,121,091-1,383, ,525 - Capital 14, Transfers 2,621,100-2,897,900-3,171, ,100 - Total $ 20,039, $ 22,331, $ 22,146, $ (185,739) (22.0) FY2017 Accomplishments Delivered instructional supports to schools by providing a wide variety of professional development, programmatic supports and coaching. Collaborated with Office of School Improvement to assist identified schools in addressing instructional needs and providing support on evidence-based practices with a goal of improving student achievement. Expanded online instructional resources for elementary and secondary special education teachers with a focus on curriculum materials and guidance. Conducted division-wide eligibility training for administrators and coordinators of special education, school psychologists, school social workers, diagnosticians, and other staff to reduce the over-representation of minority students in special education. Conducted training for required CCPS Instructional Assistants on the use of best practices for students with autism, as well as other critical areas relevant to our students with disabilities FY2018 Priorities Oversee implementation and oversight for Coordinated Early Intervening Services (CEIS) and mandated required setaside. Redefine roles and responsibilities of Special Education Department staff and service provision to schools within Chesterfield County Public Schools (CCPS). Identify and share roles, responsibilities and expectations for building level Coordinators of Special Education (CSE) across CCPS. Plan, provide and monitor targeted professional development and technical assistance through division level professional development opportunities. Include a focus on research based literacy instructional interventions (multisensory language instruction, etc.) Provide new teacher training for beginning teachers in autism specific programs/classrooms and beginning special education teachers. Conduct school level staffing audits to determine appropriate, effective, and efficient allocation of teacher and paraprofessional supports based upon student needs. Assist schools in assessing individual student needs, determining appropriate levels of service needed, and scheduling staff supports to address individual student needs. Conduct graduation audits and related technical assistance to CCPS high schools with a focus on increasing graduation rates of students with disabilities. Innovative. Engaging. Relevant..P age 115

123 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Special Education FY2018 Priorities Expand and support services and programs for students with autism division-wide. Continue participation in the working group of the Region I Autism Education Consortium, planning programs and professional development to expand capacity to serve students with autism in public school settings. Continue to provide preventative and non-violent behavior interventions and training in Functional Behavior Assessment (FBA) and development of Behavior Intervention Plans (BIP) for school-based staff, anticipating the development of a Virginia regulation governing restraint and seclusion practices pertaining to all CCPS students. Budget Changes for FY2018 The personal services portion of this budget reflects a shift of central office staff to individual schools to ensure coordinator of special education (CSE) staffing at all CCPS elementary schools and ten (10) special ed instructional assistants shifted from central administration to individual schools as well. Also, two additional positions have been added to this department to provide critical supports as part of the instructional realignment as well as two positions to provide needed support for the Medicaid reimbursement function. The personal services portion of the budget reflects the inclusion of the 2% salary increase and related benefit costs for eligible employees. The operating budget has been adjusted for an increased projected cost to fund the requirements of the Children s Services Act. In addition, the operating budget has been adjusted to reflect expenses previously funded in the grants fund for Medicaid reimbursement support. Innovative. Engaging. Relevant..P age 116

124 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Organizational Development Description and Major Services Provided The Department of Organizational Development is a new department in FY2018 and is the combination of the Office of Professional Development, the Department of Research and Evaluation, and parts of the Departments of Student Support Services and Instruction. The main priority for the Department of Organizational Development is the establishment and implementation of the division strategic plan. The budget provides funding for staffing specialist and coordinator positions to support strategic planning, innovation, and leadership development; evaluation, intervention, and school improvement; and professional development. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 2,087, $ 2,307, $ 2,509, $ 201, Operating 547, , , ,604 - Total $ 2,634, $ 3,026, $ 3,389, $ 363, FY2017 Accomplishments Team members in Research and Evaluation supported school improvement efforts, leading to an increase in the number of accredited schools. Team members in Professional Development supported school and division efforts aligned to Design for Excellence Team members in Student Support Services supported the implementation of Positive Behavior Supports and Interventions (PBIS). Team members in Curriculum and Instruction supported the implementation of student wellness, social and emotional learning, and Project Based Learning (PBL) opportunities. FY2018 Priorities Development of a new division strategic plan. Continue implementation of Project Based Learning and continue to onboard schools and teachers with professional development and support. Expand implementation of Positive Behavioral Interventions and Support (PBIS) to include support and training for Trauma Informed Care, Suicide Prevention, and Restorative Practices. Expand pilot to implement social and emotional learning standards in more schools. Expand wellness integration into schools, requiring all schools to develop school wellness councils. Provide professional learning opportunities for teachers focused on the existing strategic plan (Design for Excellence 2020) and the 4Cs: communication, collaboration, critical thinking and creativity. Budget Changes for FY2018 The combination of the departments as described above results in the majority of the staffing and operating changes shown in the financial summary. The personal services portion of this new budget also includes the 2% salary increase for eligible employees and associated benefit increases. Innovative. Engaging. Relevant..P age 117

125 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The primary mission of the division of Business and Finance is to be the steward of public funds entrusted to Chesterfield County Public Schools. The division works to ensure that funds are budgeted and managed to accomplish the goals and vision of the School Board in accordance with the laws and policies of the Commonwealth of Virginia and Chesterfield County. The division is also responsible for the implementation of the food services program. This includes providing nutritious meals to students in compliance with State and Federal program requirements. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Chief Finance Officer $ 381, $ 260, $ 192, $ (67,761) (1.0) Finance 2,863, ,434, ,657, (1,776,808) - Management and Budget 172,782, ,590, ,956, ,366,892 - Food and Nutrition Services 25,622, ,331, ,705, ,373,700 (47.0) Total $ 201,650, $ 111,617, $ 118,513, $ 6,896,023 (48.0) Innovative. Engaging. Relevant..P age 118

126 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Chief Finance Officer Description and Major Services Provided The Chief Finance Officer (CFO) is responsible for the daily financial operation and the long term financial planning of the school division. The CFO facilitates the budget process and works with other leadership staff to develop a budget that prioritizes funding based on the School Board s goals. The CFO also provides oversight to the division s food service program. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 381, $ 260, $ 192, $ (67,761) (1.0) Total $ 381, $ 260, $ 192, $ (67,761) (1.0) FY2017 Accomplishments Developed a balanced FY2018 Budget Facilitated the development of a revised financial model for the division s supplemental retirement plan Developed a Capital Improvement Plan that continues to implement the referendum projects approved by the community in 2013 FY2018 Priorities Continued emphasis on sound financial planning Development of a business review function to enhance the division s efficiency Budget Changes for FY2018 The FY2018 Adopted Budget reflects the elimination of a support staff position through attrition as well as the 2% salary increase and related benefit costs. Innovative. Engaging. Relevant..P age 119

127 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Finance Description and Major Services Provided The Finance Department has primary responsibility for processing a semi-monthly payroll including all full-time (contracted) and parttime employees (School Board members, substitutes, and temporary work assignments). The Finance Department is also responsible for oversight of student activity funds at each school, general ledger reconciliation, Federal grants, coordinating security for financial software packages, and serving as the purchasing liaison to the County Purchasing Department from whom CCPS purchases its services. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 1,337, $ 1,489, $ 1,501, $ 12,047 - Operating 1,525,569-1,945, ,671 - (1,788,855) - Total $ 2,863, $ 3,434, $ 1,657, $ (1,776,808) - FY2017 Accomplishments Continued timely and accurate payroll processing and the issuance of 1099 tax forms and Affordable Care Act reporting FY2018 Priorities Continued processes that result in successful Comprehensive Annual Financial Reporting (CAFR) Review of processes to maximize efficiency Hiring and integration of a new director and several other staff members due to attrition Budget Changes for FY2018 The increase in personal services is the result of a 2% pay increase and benefit rate changes. The reduction of nearly $1.8 million in Operating is the result of a change in the accounting for services provided by the County government accounting, purchasing, internal audit. Beginning in FY2018, the County will net these services from the revenue transfer provided to the school division. Innovative. Engaging. Relevant..P age 120

128 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Management and Budget Description and Major Services Provided The Office of Management and Budget (OMB) has primary responsibility for coordinating budget preparation for 63 schools and more than 50 departments as well as developing the annual financial plan and capital improvement plan (CIP) under the direction of the Superintendent and School Board. OMB also provides management oversight, including position control, for the adopted budget throughout the year. This office also has primary responsibility for financial reporting to the School Board, county government, as well as the state and Federal governments. Chesterfield County is the fiscal agent for the Appomattox Regional Governor s School, and as such, OMB provides assistance to the school in a number of financial matters, including budget development/execution and state financial reporting. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 27,521, $ 26,146, $ 27,434, $ 1,288,245 - Operating 2,187,986-5,256,406-5,085,853 - (170,553) - Debt 44,825,402-46,585,389-48,977,989-2,392,600 - Transfers 98,247,677-4,602,200-7,458,800-2,856,600 - Total $ 172,782, $ 82,590, $ 88,956, $ 6,366,892 - FY2017 Accomplishments During FY2017, the budget office garnered two awards for excellence in its budget document presentation from the Government Finance Officers Association (GFOA) and the Association of School Business Officials International (ASBO). Also during FY2017, the Office of Management and Budget successfully concluded the FY2018 budget process for operating budget and Capital Improvements Plan for FY2018-FY2022, while simultaneously and successfully managing the execution of the FY2017 adopted budget and capital improvement plan. FY2018 Priorities For FY2018, the department will sharpen its focus even further on continuous improvement in its financial reporting and analysis and will also continue to update its processes and procedures as warranted by changes in the organization and best practices. The department prides itself on superior customer service and plans to make this an even higher priority particularly given the numerous changes in the administrative ranks for FY2018. The FY2018 budget document will be completed in the required timeframe for publication and submission to GFOA and ASBO for consideration. Budget Changes for FY2018 Management and Budget includes FTEs for a director, assistant director and five analytical FTEs for OMB. The personal services portion of this budget includes a 2% salary increase and related benefits for these positions. These FTEs are paired with a small operating budget of less than $20,000. The OMB budget for FY2018 also includes funding for division-wide initiatives/budgets that cannot be appropriately categorized in any other departmental budget. Examples for personal services are retiree healthcare costs and various leave payout estimates. The operating portion includes debt service, including debt related to capital projects, the 100-bus lease, and the chromebook initiative. The changes in personal services are related to the following: 1) the reduction of the third percent of the salary increase budgeted in FY2017 to be disbursed to individual FTEs as of July 1, 2016 (the increase is 2% for FY2018), and 2) the addition of coaching supplements for lacrosse and swim for FY2018, 3) an increase in the CCPS share for retiree healthcare, and 4) an increase in the funding for the Supplemental Retirement Plan. The decrease in operating is related primarily to the elimination of charges for county provided services such as school resource officers, offset to a large extent by the creation of contingency accounts for utilities and fleet maintenance/fuel (funding transferred for facilities and transportation budgets). Debt service will increase about 5% reflecting the increase in the referendum project activity and transfers will more than double for an increase in pay-as-you-go funding for the capital improvement plan. Innovative. Engaging. Relevant..P age 121

129 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Food and Nutrition Services Description and Major Services Provided Food and Nutrition Services responsibility is the administration of the Federal Breakfast and Lunch Program for 63 school buildings. The program is regulated by the United States Department of Agriculture (USDA) and the Virginia Department of Education -School Nutrition Program. The department is responsible for financial and meal participation data that is required by the state and Federal governments. The department has primary responsibility for the management of the centralized vending program, procurement of all food and supplies, site improvements, equipment replacement, staff and food safety training and certifications. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 7,459, $ 8,607, $ 8,969, $ 362,177 (47.0) Operating 13,820,129-14,224,293-14,506, ,523 - Capital 2,051,259-2,500,000-3,745,000-1,245,000 - Transfers 2,291, , ,000 - Total $ 25,622, $ 25,331, $ 27,705, $ 2,373,700 (47.0) FY2017 Accomplishments The FUNDamentals Financial management information software system was installed. This software system was developed strictly for school food service operations and imports data from existing sources such as OneSource and Websmart that provides unique operational reports and graphs. Increased the number of alternative breakfast models in schools which increased participation. National School Breakfast Week kickoff was held in Chesterfield with the Governor and the First Lady attending. A pilot program using a kiosk at Meadowbrook High to sell cold sandwiches and salads increased sales overall Food Fair had over 600 students and parents attending. Over 30 items tested with many of them appearing on the menu for next year. Integrated equipment maintenance into the department from the Facilities Department FY2018 Priorities Enhance the service provided to students Focus groups and/or Student Advisory committee to be formed in secondary schools to test new food items and to give students an opportunity to share their opinions on how they view the service and menus. Develop the RFP to have the entire department evaluated to improve over all quality and efficiency for the customer. Increase breakfast penetration with new breakfast models and the participation of seven schools in Provision 2 free breakfast program. Budget Changes for FY2018 The personal services portion of this budget not only includes the 2% salary increase and related benefits costs for eligible employees, but targeted salary increases specifically for employee recruitment and retention. The removal of a number FTE positions not being utilized offsets the targeted salary adjustments. The operating portion of this budget has increased nearly 10% for FY2018 as a result of transferring 5.0 Kitchen Equipment Technician positions from Facilities including not only salaries and benefits, but vehicle maintenance, fuel, phones and the equipment for repairs. The responsibility of kitchen hood cleaning and the fire inspection of kitchen hoods has been transferred from Facilities to Food and Nutrition services. The salaries for Food Service Associates has also been increased in an attempt to better hire and retain staff.. The cost of food has also increased. The transfer of $484,000 reflected for FY2018 represents a transfer to the capital improvement plan for needed capital replacements. Innovative. Engaging. Relevant..P age 122

130 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The goal of Operations is to provide an infrastructure that effectively and efficiently supports the educational needs of the students. Each department within Operations is unique and requires a diverse set of skilled professionals to meet the challenge. The Department of Operations consists of these major areas: Facilities and Maintenance, Student Transportation, Safety and Security, and Planning. A reorganization plan effective July 2016, moved New Construction under Facilities and Maintenance. Consolidating the two departments under the same leadership increases economies of scale for project management of major maintenance and renovation projects, reduces duplication of efforts as projects transition from construction to end use, and increases the depth of knowledge within both groups. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Chief Operations Officer $ 119, $ 196, $ 266, $ 69, Facilities, Maintenance and 51,476, ,246, ,833, (5,413,362) (62.0) Construction Student Transportation 36,708, ,936, ,690, ,145 - Planning 154, , , ,540 - Safety and Security 654, , ,520, , Total $ 89,113, $ 84,286, $ 80,457, $ (3,828,418) (54.0) Innovative. Engaging. Relevant..P age 123

131 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Chief Operations Officer Description and Major Services Provided The COO develops and executes mid-range and long term strategies and provides tactical leadership on means and methods for operational programs; financial management and desired schedules are effectively balanced to achieve organizational success. The role serves as a change agent to implement sustainable best industry practices while insuring critical core competencies exist within the organization now and in the future.. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 106, $ 191, $ 261, $ 69, Operating 12,872-5,000-5, Total $ 119, $ 196, $ 266, $ 69, FY2017 Accomplishments Completed re-organization and custodial outsourcing of final schools for a total reduction of 62 FTE s Fully implemented the BOS (Building Operations Supervisor) position Consolidated Environmental Health and Safety responsibilities with the County s Risk Management Department resulting in the full elimination of the department; outsourced waste water management to mitigate risks associated with the activity. Reduced take-home work trucks by approximately 90% with the implementation of the newly approved School Board vehicle policy Started construction on Beulah and Enon Elementary replacement schools; three schools are in design phase: Old Hundred as a new elementary school, and Matoaca Elementary and Manchester Middle as replacement schools Obtained School Board approval of school start time change for high schools Departments completed development of strategic plan and Key Performance Indicators (KPI s). FY2018 Priorities Continue aggressive efforts in construction to deliver new and renovated schools on time and within budget Incorporate KPI s into data driven decision making culture within all levels of the organization Strengthen maintenance and transportation processes and infrastructure. Focus on delivering comprehensive redistricting plan that is currently underway Complete facility condition study for all schools Focus on correcting critical plant infrastructure supporting safety and security Budget Changes for FY2018 The budget changes effective for FY2018 includes the 2% salary increase for all eligible employees and related benefit changes including the significant increase in the VRS rate. The one additional FTE included here is the result of a transfer of one staff member from Environmental Health and Safety to the COO s office to provide administrative support. Innovative. Engaging. Relevant..P age 124

132 ORGANIZATIONAL SECTION Facilities, Maintenance and Construction DEPARTMENTAL BUDGET SUMMARIES Description and Major Services Provided The Construction area of this department administers the Division s capital improvement program and assists with major maintenance projects. A construction management firm is contracted to augment services and oversee the construction of four new elementary schools, while Schools staff will oversee capital renovation and major maintenance projects. The Department has expertise in architecture, engineering, contract administration, and construction quality assurance through School staff or through its contracted construction management provider for all phases ranging from preliminary design to final project accounting. The mission of Facilities and maintenance is to support the school division by providing a well maintained, safe, and clean learning environment for all students, the community, and employees in a highly efficient and effective manner. The department s responsibilities consist of: Maintenance Maintenance and repair is provided by specialized trades employees in the areas of audio/visual, boilers, carpentry, electrical, fire safety equipment, fleet management, HVAC and associated water treatment, heavy equipment operation, intercoms, masonry and tile, modular classrooms, office machine repair, painting, plumbing, roofing, signage, telephone equipment, utilities, and welding. Engineering and Construction Capital Construction and Major Maintenance projects for all schools are supported by contracted construction management for new school construction and in house staff for capital renovations and major maintenance. Custodial Personnel provide daily and specialized cleaning services for all division buildings (including rental functions), grounds maintenance, and snow removal. Contract administration is also provided for the buildings with outsourced staff. Logistics Provides the procurement and delivery of school furniture, and the delivery of textbooks, summer school items, and inter-school library book transfers. Facility Rentals Coordinates scheduling, approval, staffing, and utility needs for building rentals. Postal Services Financial management of postage procurement and delivery of U.S. Mail, County, intra-county, and school mail. Environmental Health and Safety provides oversight, guidance, and professional direction for the Schools environmental program, its Occupational Safety and Health Program, Waste Water Treatment Plants at Matoaca High School and Grange Hall Elementary School, asbestos program management and Asbestos Hazard Emergency Response Act (AHERA) compliance, Pest Management, and other environmental support. This department initially reported to the director of Facilities and Maintenance but due to the increasing complexity of regulations by the Occupational Health and Safety Administration (OSHA), the Victorian Institute of Occupational Safety and Health (VIOSH), the Environmental Protection Agency (EPA), and the Department of Environmental Quality (DEQ), the department reports directly to the Chief Operations Officer effective mid-year The delivery of executing the environmental and occupational safety and health requirements throughout the school district are achieved through Train the Trainer initiatives, training of facility coordinators (FCs) and/ or new building operations supervisors (BOS) positions as a result of the reorganization, department staff, and contracted consultants as required starting FY In addition, through verbal agreement with the County s Risk Management Department, the Manager of Environmental Health and Safety has a dotted line reporting structure to the County s Environmental Specialist. With the primary goal of establishing a program that models the program implemented by the County. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 17,485, $ 13,913, $ 11,270, $ (2,642,652) (62.0) Operating 32,194,077-36,333,351-33,562,641 - (2,770,710) - Capital 1,797, Transfers Total $ 51,476, $ 50,246, $ 44,833, $ (5,413,362) (62.0) Innovative. Engaging. Relevant..P age 125

133 ORGANIZATIONAL SECTION Facilities, Maintenance and Construction DEPARTMENTAL BUDGET SUMMARIES FY2017 Accomplishments - Construction Started construction on Enon and Beulah Elementary School replacement projects. Site selection completed for Old Hundred Elementary School. Began construction on Providence Middle School renovation Obtained prototype design for elementary and middle schools. Developed design and furniture standards for schools. Monthly and weekly construction reports now posted on CCPS web site to provide greater transparency. Improvements made in infrastructure with the development of additional procedures and project close out requirements Major maintenance projects effectively absorbed into construction with the Swift Creek Middle School and Falling Creek Elementary School HVAC projects in addition to other smaller projects. Implemented a collaborative cross departmental/agency project application procedure and process for philanthropic projects or other school projects to insure compliance with codes. FY2018 Priorities - Construction Begin construction on Manchester Middle School and Old Hundred Elementary Schools Complete site selection for Matoaca Elementary School Begin design on remaining CIP projects based on School Board priority and direction FY2017 Accomplishments Facilities and Maintenance Transitioned facility coordinators (FC) to Building Operations Supervisor (BOS) positions (46 total positions) and by doing so, effectively added 46 additional skilled tradesmen without increasing headcount. Implemented procurement of parts through work order system that provides direct shipment of parts to the work site and significantly eliminates the use of p-cards Key Performance Indicators (KPIs) for the department established and reported on monthly. Additional cost saving measures identified as a result of the reorganization (exclusive of the remainder of custodial outsourcing) leading to the reduction of approximately 55 FTE positions. Completed projects supporting future infrastructure improvements o District wide inventory of formal and informal warehouses and office equipment o School utility maps o Building inspection checklists o Design standards Developed plans for facility condition study to support capital improvement and major maintenance spending plans FY2018 Priorities Facilities and Maintenance Effectively incorporate KPI s into a culture of data driven performance management Continue to closely monitor the custodial contract with the new contract amendments Implement vertical and preventive maintenance programs (VM/PM) Complete the facility condition study Establish a process for prioritizing major maintenance projects and school requests Implement inventory management system and reduce on-hand inventory by 50% in FY2018 Work collaboratively with technology to pilot print management program Innovative. Engaging. Relevant..P age 126

134 ORGANIZATIONAL SECTION Facilities, Maintenance and Construction DEPARTMENTAL BUDGET SUMMARIES FY2017 Accomplishments Environmental Health and Safety Established KPI s and successfully integrated the data driven decision making into the management process. As a result, efficiencies were identified that supported the successful consolidation of the department with Risk Management. Completed the comprehensive Environmental Safety, and Occupational Safety and Health audit of the school system Outsourced waste water treatment plants at Grange Hall Elementary School and Matoaca High School FY2018 Priorities Environmental Health and Safety Effectively consolidate management services for aspects of this department within maintenance, i.e. pest applicator training and asbestos technician. Issue final report and implement corrective action plan as a result of the comprehensive Environmental Safety, and Occupational Safety and Health audit of the school system Develop procedures, corrective action, and training program in compliance with International Standards Organization (ISO) standards based on results of the comprehensive audit Budget Changes for FY2018 The re-organization of facilities as well as the consolidation of the environmental health and safety department and the outsourcing of the two wastewater treatment plants is reflected primarily in the personal services cost reduction. Offsetting this reduction to an extent is the adopted 2% salary increase and related benefit costs. Operating costs for FY2018 have been reduced primarily for the transfer for grounds maintenance (a county-provided service) of about $1.8M and a transfer to a contingency account to plan for potential unanticipated increases in utility costs. Innovative. Engaging. Relevant..P age 127

135 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Student Transportation Description and Major Services Provided The priorities in this area center around safety and timely student delivery to and from school. The primary focus in recent years has been to reduce costs while sustaining or increasing service to our students. We continue to work on the reducing the age of the fleet. In FY2016, a lease-purchase agreement was put in place to purchase 100 buses as replacements for the oldest buses in the fleet. During the 5-7 year payment schedule for the lease, CCPS also has a plan to purchase additional replacement buses which will move it toward a sustainable 15-year replacement cycle over time. Over the past year, Transportation has also been exploring the use of alternative fuels, having purchased 22 propane buses to date. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 18,412, $ 19,864, $ 20,883, $ 1,018,969 - Operating 9,092,977-10,099,747-9,584,923 - (514,824) - Capital 8,542,390-1,657,300-1,907, ,000 - Debt 660,756-1,315,511-1,315, Total $ 36,708, $ 32,936, $ 33,690, $ 754,145 - FY2017 Accomplishments Established key performance indicators (KPIs) for the department and issued reports monthly Continued safety initiatives to prevent employee injuries and reduce workman s compensation costs Developed plan for school start time change that was approved by the School Board Eliminated pay differential between special education and general education drivers with the plan to mainstream special education transportation where possible and to begin purchasing full size lift-buses to improve overall departmental efficiency FY2018 Priorities Incorporate key performance indicators (KPIs) into the department s culture for data driven decision making Continue safety initiatives to prevent employee injuries and reduce workman s compensation costs Implement an effective automated routing system Implement routing changes to support school start time change Budget Changes for FY2018 As with all other departments, the 2% salary increase and related benefit costs are reflected in the personal services budget for FY2018. In addition, the first phase of a change in school start times is included in the form of equity adjustments to bring all bus drivers to a similar level of competitiveness. Employee retention incentives are also built into the FY2018 personal services budget here. The operating portion of the budget includes funding for a multi-year bus replacement plan designed to reduce the age of the current fleet. There is also a transfer to a holding account for bus fuel and maintenance to provide a contingency for unanticipated cost increases. Innovative. Engaging. Relevant..P age 128

136 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Planning Description and Major Services Provided The primary responsibilities of the Planning Department include preparing student membership and projection reports, student waiver and demographic reports, conducting an annual Space Utilization Study used to calculate the functional capacities of all schools, maintaining school boundary data and adjusting school boundary lines. The CCPS Planning Department also works closely with the County Planning Department in determining the impact of new residential developments on school facilities, as well as tracking certificates of occupancy for new residences throughout the county. Planning works with other school departments and the County to provide accurate and timely data utilized in staffing and budgetary decisions. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 123, $ 128, $ 140, $ 11,540 - Operating 30,071-7,000-7, Total $ 154, $ 135, $ 147, $ 11,540 - FY2017 Accomplishments Transitioned building capacities to a Virginia Department of Education recommended format to improve reporting consistency Completed preliminary work on a redistricting plan. FY2018 Priorities Develop a comprehensive management process through strong collaboration with stakeholders to improve facility planning Deliver redistricting plan that is currently underway Work in partnership with County Planning to improve departmental efficiency and eliminate redundant efforts Continue plans to support professional development Budget Changes for FY2018 The budget changes for FY2018 are minimal and include the 2% salary increase for eligible employees and related benefits. The operating budget is sufficient to support the resources necessary to address the responsibilities and priorities of this department. Innovative. Engaging. Relevant..P age 129

137 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Safety and Security Description and Major Services Provided Safety and Security strives to maintain a connection between physical plant safety and psychological safety for all students and staff through security badges, access control, response drills and training programs, and building surveys. The department effective July 2016 will oversee locksmiths, camera technicians, issue badges and manage the access control system. This department also provides support for School Resource Officers (SROs) from the Chesterfield County police department who police the high schools. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Personal Services $ 595, $ 715, $ 1,194, $ 479, Operating 59,192-54, , ,014 - Total $ 654, $ 770, $ 1,520, $ 750, FY2017 Accomplishments Continued to maintain an active presence in the schools with school visits and the completion school safety audit inspections Developed the Safety and Security CIP project schedule and obtained funding in FY 2018 to correct issues with fire alarms and doors; and to install security systems in all schools. Developed KPI s for the department and track them in the monthly report. FY2018 Priorities Incorporate KPI s into the department s culture of data driven decision making Begin implementation of capital improvement plan to correct building safety issues Budget Changes for FY2018 The personal services portion of this budget incorporates the 2% salary increase for all eligible employees and the related benefit costs. The increase of 7 FTEs represents a transfer of 1.0 Program Technician, 3.0 Locksmiths and 2.0 Security Electronic Equipment Technicians from Facilities as well as the transfer of a position from Facilities to serve as an Assistant Manager. The operating budget was increased significantly with a transfer from the facilities/maintenance budget to provide much needed support for the safety and security functions. Innovative. Engaging. Relevant..P age 130

138 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Federal and State Grants Description and Major Services Provided Chesterfield County Public Schools receives grant funding annually from federal, state and local sources. Some of these grants are entitlement grants which CCPS receives for various reasons. Others are awarded to CCPS through an application process and are intended for very specific purposes. Many of these grants are intended to supplement the educational programs currently in place in Chesterfield County Public Schools. Financial Data FY2016 FY2017 FY2018 FY2017-FY2018 FTE Adopted FTE Adopted FTE Difference FTE Grants $ 26,958, $ 29,035, $ 28,887, $ (147,400) 4.5 Total $ 26,958, $ 29,035, $ 28,887, $ (147,400) 4.5 Federal Funding Description Title I: Title I provides intervention and remediation to meet the needs of educationally disadvantaged children in selected elementary schools. Services are provided at schools with high concentrations of children from low-income families as determined by free and/or reduced lunch populations at the school. Funds are expended for teaching staff, administration, materials and supplies, professional development and parent involvement at each Title I school. There are nine school-wide programs and one targeted assistance school in CCPS. Funding also provides additional teachers, before and after school remediation, transportation, pre-kindergarten, and numerous other services in high-poverty schools. Title I-Part D: Neglected, Delinquent, or At Risk funds 1 part-time remedial teacher and supplies at the Juvenile Detention Home. Title I-Part D Prevention: Funds teachers to tutor students one on one who have been released from a detention home or who meet the definition of homeless Title II: Title II provides funding to support staff development, professional growth opportunities, and leadership training. Title III LEP/Immigrant Students: Staffing and support is provided for CCPS English Language Learner population, including a full time translator and non-contractual teaching staff. Carl Perkins Voc Ed: Tech training for teachers, purchasing equipment, and/or setting up labs at secondary schools for various vocational studies Full Time Amount Equivalents (FTEs) $6,500, , ,000-1,120, , ,000 - Headstart: CCPS serves 196 children and their families in eight locations. 1,100, Headstart Training: A separate award is made for all training costs associated with Head Start. Richmond Regional Homeless: Pass through for Richmond Regional Homeless Education Program to provide transportation for homeless students. JABG-Initiative: expands the school district's Restorative Practices initiative from the current four high schools to all Chesterfield middle and high schools to decrease student suspension rates, address disproportionate suspension rates for African American and exceptional education students, and reduce repeat offenses IDEA Special Education: Salaries and benefits for teachers, paraprofessionals, OT's, and transition job coordinators working with special needs children IDEA - CEIS: Salaries and benefits for a positive behavior support coordinator who works with special needs children Preschool Handicapped: Salaries and benefits for 2 teachers, 1 aide and materials and supplies for Early Childhood Sp Ed. 21 st Century Learning-Ettrick ES: 3-year grant to provide after school remediation and enrichment to 100 low income, low achieving 2 nd -5 th grade students 22,200-15,000-35,000-9,889, ,781, , ,000 - Innovative. Engaging. Relevant..P age 131

139 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Federal and State Grants Federal Funding Description Amount Full Time Equivalents (FTEs) 21 st Century Learning-Bellwood: 3-year grant to provide a comprehensive after school 180,000 - program for 48 targeted students. 21 st Century Learning-Falling Creek MS: 3-year grant to provide a comprehensive after 180,000 - school program for 48 targeted students. 21 st Century Learning-Falling Creek ES: 3-year grant to provide a comprehensive after school 188,200 - program for targeted students. 21 st Century Learning-Chalkley ES: 3-year grant to provide a comprehensive after school 181,000 - program for targeted students. 21 st Century Learning-Harrowgate ES: 3-year grant to provide a comprehensive after school 180,000 - program for targeted students. VCU Meta Grant: Salary and benefits for 1 teacher working at VCU to train beginning teacher 115, mentors. VPI Expansion Grant: New preschool classes 1,682, Safe Routes to Schools: Bike safety and parent awareness 35,000 - VAEL Civics: Provides integrative English Literacy and Civic Instruction to LEP learners 115,000 - AEFLA: Provides instruction and resources for ABE/GED/ESOL 325,000 - State Funding Description Amount Full Time Equivalents (FTEs) General Adult Education: Funds teachers for Adult Continuing Education for GED classes and also serves the ESOL adult population for GED classes. $ 45,000 - Gov Tech Initiative: Provides student access to computers at a ratio of one computer for every 2,027,100 - five students. Create internet ready local area network capability in every school. (started w/ high schools, then middle and now elementary) Ind Student Alt Ed Program (ISAEP): Salary and benefits for one teacher working with GED 67, program at Chesterfield Community HS JVG Grant: Jobs for Virginia Graduates: one teacher working with at risk students to 55,000 - encourage them to stay in school to receive a degree (diploma or GED) and help them to gain employment. JVG Grant: Jobs for Virginia Graduates Middle School: Serves the highest risk 8th grade 86,000 - students as part of an alternative middle school program, "Academy 360", housed at Hull to provide a better opportunity to complete middle school requirements JVG Grant: Jobs for Virginia Graduates Alternative Education: helps underserved students 25,000 - overcome barriers to graduation through mentoring, academic support, and links to social services among other interventions Teacher Mentor: Provide professional development and stipends for beginning teacher mentors 31,600 - Career Switcher: Supports beginning teacher mentor programs in hard-to-staff schools using 8,000 - one of three mentor programs while collaborating with institutions of higher education to develop and implement mentor teacher programs. Project Graduation: Provides funds to remediate students who have passed the course but 100,000 - failed the related SOL. Grants are received to support both summer and school-year academies. Race to GED: Serves the community with increased educational opportunities in Adult Basic and Secondary Education through a comprehensive outreach effort. 55,000 - Innovative. Engaging. Relevant..P age 132

140 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Federal and State Grants State Funding Description Peer Tech: Four grants: Workplace Transitioning Career Trips, Workplace Skills reinforcement, two-career Education Brochure Mailings 8 th and 9 th grade. Virginia Foundation Healthy Youth: Grant purchases student workbooks for the Life Skills program implemented in all health classes in middle school for three years. Middle School Teacher Corp: helps school divisions recruit and retain experienced mathematics teachers for middle schools that have been designated as "at risk in mathematics" as a result of being Accredited with Warning in mathematics Alternative Teacher Compensation: to explore alternative teacher compensation approaches that move toward compensation systems based on teacher performance and student progress Full Time Amount Equivalents (FTEs) 5,000-65,300-10, ,000 - Local Funding Description Allstate Safe Teen: Funds the Come Home Alive Program for driver education. Funds are used to print, mail, and post flyers/posters promoting the program CIS/CDBG Truancy: Funds provide after school and summer mentoring programs at Bellwood, Ettrick, and Chalkley ES CIS/Falling Creek MS: Funds add a 6th grade CIS site at FCMS and a site coordinator to serve students and families CDBG/Bensley Tutorial: Before school tutorial program that has been operating for a number of years. Funding provides teacher stipends. Grant Administration: Funds oversight of Federal, State, and Local grants to ensure compliance, includes approval of all purchase orders, and processing reimbursements Full Time Amount Equivalents (FTEs) $ 1,000-25,000-75, , , Grants Reserve Description Grants Reserve: Provides an appropriation for grants received or adjusted after the adoption of the FY2018 budget Full Time Amount Equivalents (FTEs) $ 500,000 - FY2017 Major Accomplishments Received over $1.2 million in competitive grants. Developed, submitted or coordinated submission of over $7.2 million in competitive grants including multi-year proposals. Received continuation funding for three existing 21 st Century Community Learning Center (21 st CCLC) programs. Received $62,000 from the Cameron Foundation to support new Lab School program at Ettrick. Received a notice of no findings as a result of 21 st CCLC program monitoring visit. Received $150,000 in competitive funding for the Chesterfield Education Foundation. Collaborated with Greater Richmond Smart Beginnings in successful $25,000 application for mixed delivery preschool. Managed programmatic elements of Title II-Part A. Served as division contact for private school participation in federal programs. Innovative. Engaging. Relevant..P age 133

141 ORGANIZATIONAL SECTION DEPARTMENTAL BUDGET SUMMARIES Federal and State Grants FY2018 Priorities Continue to seek external resources for Chesterfield County Public Schools. Continue to seek external resources for CodeRVA, the Chesterfield Education Foundation, and Communities In Schools of Chesterfield. Initiate renewed 21 st CCLC programs at Bellwood, Ettrick, and Falling Creek Elementary if awarded. Oversee Title II-A program. Changes for the FY2018 Budget The personal services portion of the grants budget reflects the 2% salary increase and related benefits for all eligible employees. The remainder of the grants budget will remain relatively stable with the anticipation of new grants being awarded during the budget year being addressed through the use of the established and approved grant reserve. Innovative. Engaging. Relevant..P age 134

142 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 The Design for Excellence 2020, the current strategic plan for Chesterfield County Public Schools, prepares students for success in the 21st century and guides the daily work of the school division. Project E6: Transforming Education, the 2017 transition plan follows, laying the groundwork for a new strategic plan. CCPS is a comprehensive K-12 environment.. Start to Finish. Innovative. Engaging. Relevant..P age 135

143 ORGANIZATIONAL SECTION Background DESIGN FOR EXCELLENCE 2020 The original Design for Excellence was adopted in December 2007, then modified in June 2008 and June That plan contained five goals addressing student goals and employee goals. The new Design for Excellence 2020 continues to address expectations for students and employees in accordance with Virginia Standards of Quality, Goals in the Design for Excellence 2020 state the School Board s expectations for achievement outcomes for all students in three areas: knowledge, skills and values. Subgoals specify what students should know and be able to do in the disciplines and reflect the skills and attitudes required by the state as well as School Board and community expectations. The goals and subgoals are designed to lead to the fulfillment of the mission and vision. Goals and subgoals were identified through an innovation team process. Innovation teams included community members, parents, teachers, administrators, students and other interested citizens. Teams analyzed future trends and reviewed the system s key measures of success. Innovation teams met weekly to analyze the current performance of students, community expectations, legal requirements and future needs. Finally, the innovation teams drafted goals and subgoals. School Board officials and community members commented on the proposals, which were revised before being adopted June 28. The goals and subgoals are the primary focus of the Design for Excellence School system staff members are now reviewing and modifying key measures of success to provide accountability for the goals and subgoals. Here are the vision, mission, goals, subgoals and guiding principles adopted in spring 2011 by the Chesterfield County School Board: Vision Chesterfield County Public Schools will provide an engaging and relevant education that prepares every student to adapt and thrive in a rapidly changing world. Mission Chesterfield County Public Schools, in partnership with students, families and communities, emphasizes and supports high levels of achievement through a global education for all, with options and opportunities to meet the diverse needs and interests of individual students. Goals and Subgoals Goal 1: All learners will acquire, analyze, synthesize and evaluate information to solve meaningful problems and to achieve success as productive, thriving global citizens. Students will learn through active engagement, collaboration and exploration of personal interests, talents and ambitions across disciplines. Student learning and achievement will be measured and reported using clearly defined standards and performance assessments that measure student progress toward personalized learning goals. 1.1 Learners will develop into independent, strategic readers, writers, thinkers and communicators across all fields of study, using diverse formats and media. 1.2 Learners will understand science, technology, engineering and mathematics as integrated fields of study that emphasize questioning and inquiry, develop analytical thinking and focus on problem-solving and design. 1.3 Learners will experience an interdisciplinary approach to the study of social sciences to become productive world citizens and gain an understanding of the interdependence and interrelationships of cultures. 1.4 Learners will be prepared to effectively communicate and interact in a multicultural, multilingual world. 1.5 Learners will develop their unique talents or interests in the arts for integration into all fields of study. 1.6 Learners will make healthy lifestyle choices and maintain a mentally healthy and physically active lifestyle that sustains and promotes personal, family and community health. 1.7 Learners will explore career opportunities, develop workplace readiness skills, understand personal finance, appreciate technical and business education and value initiative and engage in innovation. Goal 2: All learners will demonstrate the 21st-century learning and technology skills and knowledge that will prepare them for success in school, postsecondary education, work and life in a global society. 2.1 Learners will apply knowledge across disciplines to investigate and solve real-world problems. 2.2 Learners will understand and apply 21st-century interdisciplinary themes that are vital to success in communities and the workplace. These themes include digital-age literacy inventive thinking communication and collaboration global connections Innovative. Engaging. Relevant..P age 136

144 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE Learners will ethically use 21st-century tools to develop skills essential to everyday life and workplace technology, including the abilities to think and problem solve. Goal 3: Working in partnership with school and family, all learners will understand, model and embrace the important attitudes and attributes necessary to be responsible global citizens. 3.1 Learners will initiate, engage in and celebrate service, volunteerism and the spirit of giving in order to become responsible citizens and servant leaders in their school, community, country and world 3.2 Learners will make positive contributions to their schools, families, work and the greater diverse global community through opportunities provided by business and community partnerships. 3.3 Learners will develop characteristics and practice duties and responsibilities of citizenship and the core values of respect, responsibility, honesty and accountability. Guiding Principles for Employees Guiding Principle: Student Engagement Learning is our core purpose. General Expectations Members of the Chesterfield County Public Schools community work together to encourage and develop high student engagement with the curriculum. Positive relationships between student and teacher increase student motivation and engagement. It is primarily the teacher s responsibility to engage students using systematic teaching strategies. Schoolwide initiatives promote student engagement by creating a culture involving students in school activities and their classroom work. Parents and others also influence student engagement by their expectations of students. Preconditions for student engagement include a student-teacher relationship based on a teacher who takes an interest in students and cares that they learn. Preconditions also include a stimulating and comfortable classroom, positive core values instruction, classroom routines that are well taught and practiced and student mastery of basic technical and social skills. There are well-understood teaching strategies that support student engagement. These include high rigor and relevance, personalization of learning including well-differentiated instruction, active learning strategies and a focus on reading, including vocabulary and comprehension strategies. Reference: International Center for Leadership in Education Rigor and Relevance While achieving academic proficiency is an important goal toward achieving academic excellence and closing achievement gaps, it is only the starting line for students in Chesterfield County Public Schools. The ability for all students to learn in rigorous, relevant and real-world settings needs to be the finishing line. By teachers incorporating rigorous and relevant instruction and assessment, students will become highly engaged in learning, prepared for the future as 21st-century collaborators, communicators, creative thinkers and critical problem-solvers. During the 2009 Curriculum Academy, Chesterfield teachers and administrators were introduced to a model for rigor and relevance from the International Center for Leadership in Education. The center s rigor/relevance framework is a graphic tool that supports teachers in developing and teaching rigorous and relevant lessons and designing authentic assessments for students. Curriculum specialists in Chesterfield have used this tool to design highly rigorous and relevant lesson plans for teachers in all curriculum areas. To engage students in rigorous and relevant lessons, all Chesterfield teachers must first understand the two dimensions of the framework rigor and relevance as defined by the International Center for Leadership in Education: Rigor refers to academic rigor learning in which students demonstrate a comprehensive, in-depth mastery of challenging tasks to develop cognitive skills through reflective thought, analysis, problem-solving, evaluation or creativity. Rigorous learning can occur at any school grade and in any subject. Relevance refers to learning in which students apply core knowledge, concepts or skills to solve real-world problems. Relevant learning is interdisciplinary and contextual. Student work can range from routine to complex at any school grade and in any subject. Relevant learning is created, for example, through authentic problems or tasks, simulation, service learning, connecting concepts to current issues and teaching others. Innovative. Engaging. Relevant..P age 137

145 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 The rigor/relevance framework is a tool developed for teachers to design engaging curriculum, plan for instruction and develop authentic assessments. The rigor/relevance framework is based on the two dimensions of rigor/critical thinking (vertical dimension) and relevance (horizontal dimension): The vertical dimension represents the knowledge taxonomy, a continuum based on Bloom s taxonomy, which describes the increasingly complex ways in which students think: Level 1: knowledge or awareness Level 2: comprehension Level 3: application Level 4: analysis Level 5: synthesis Level 6: evaluation The low end involves acquiring knowledge and being able to recall or locate basic knowledge. The high end labels the more complex ways in which individuals use knowledge, such as taking several pieces of knowledge and combining them in both logical and creative ways. The horizontal continuum, known as the application model, is one of action. The five levels describe putting knowledge to use. While the low end is knowledge acquired for its own sake, the high end signifies using that knowledge to solve complex, relevant, real-world problems and to create unique projects, designs and other works for use in real-world situations. The rigor/relevance framework defined by the International Center for Leadership in Education has four quadrants. Each is labeled with a term that characterizes the learning or student performance at that level: Quadrant A: When instruction and expected student learning is in quadrant A, the focus is on teacher work. Teachers expend energy to create and assess learning activities providing lesson content, creating worksheets and grading student work. In this Innovative. Engaging. Relevant..P age 138

146 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 scenario, the student is a passive learner. Students gather and store bits of information and are primarily expected to remember or understand this acquired knowledge. Quadrant B: When instruction and expected learning move to quadrant B, the emphasis is on the student doing real-world work. This work involves more real-world tasks than quadrant A and generally takes more time for students to complete. Students use acquired knowledge to solve problems, design solutions and complete work. The highest level of application is to apply appropriate knowledge to new and unpredictable situations. Quadrant C: When instruction and expected learning falls in quadrant C, the student is required to think in complex ways to analyze, compare, create and evaluate. Students extend and refine their knowledge so that they can use that knowledge automatically and routinely to analyze and solve problems and create solutions. Quadrant D: Learning in quadrant D is demanding and requires the student to think and work. Roles have shifted from teachercentered instruction in quadrant A to student-centered learning. Quadrant D requires that students understand the standards being taught but, equally important, also requires that they understand and conceptualize relevant applications for the content being covered. Students have the competence to think in complex ways and apply knowledge and skills that they have acquired. Even when confronted with perplexing unknowns, students are able to use extensive knowledge and skills to create solutions and take action that further develops their skills and knowledge. Instruction in highly successful schools enables students to know what to do when they don t know what to do. To gain that competence, students need to acquire depth of knowledge and a rich set of skills, then be taught how to apply their skills/knowledge to unpredictable situations in the world beyond school. All teachers can use the rigor/relevance framework when planning and designing instruction. Teachers are encouraged to use these best practices to engage students in more rigorous and relevant instruction and engage students in quadrant D learning: Brainstorming stimulates thinking and allows students to generate vast amounts of information, then sort that information in an engaging learning process. Community service involves learning opportunities in which students do unpaid work that adds value to the community. Compare-and-contrast learning activities require analysis to identify similarities and differences. Cooperative learning places students in structured groups to solve problems by working cooperatively. Creative arts are artistic products or performances that can also be used to develop skills in other curriculum areas. Demonstration involves direct observation of physical tasks, such as the manipulation of materials and objects. Games are exciting, structured activities that engage students in individual or group competition to demonstrate knowledge or complete an academic task. Group discussion is any type of verbal dialogue among students used to explore ideas related to an instructional topic. Inquiry engages students in posing questions around an intriguing investigation, making observations and discussing them. Instructional technology means a multimedia computer application that provides a choice of learning paths and enables tailoring of programs to student questions or interests. Internship is a formal placement in an employment situation for additional learning while the student is still in school. Literature is reading to discover use of language, acquire information about people, history, cultures and society and develop skills of analysis, inquiry, logic and recall. Note-taking/graphic organizers involve organizing logical notes for reference and using graphics, diagrams and symbols to represent information. Presentations/exhibitions are oral presentations by students requiring them to organize ideas and express them in their own words. Problem-based learning introduces concepts through use of problem-solving skills on a real problem or investigation. Innovative. Engaging. Relevant..P age 139

147 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 Project design requires students to integrate their skills and knowledge to create their own literary, technological or artistic work, as individuals or in a group. Research means students locate and retrieve information from several sources, such as library references, textbooks, other individuals and electronic databases via the Internet. Simulation/role playing replicates the way skill or knowledge is used outside school, ranging from role playing to computergenerated reality. Socratic seminar combines the elements of teacher questions, inquiry and discussion around key topics, with the teacher asking probing questions as needed. Teacher questions stimulate significant student thinking in response to thoughtful queries about connections with new information. Writing makes students organize their knowledge and reinforces concepts in any form from a one-paragraph test question response to a multipage research report. Although each strategy is described separately, the strategies are rarely used independently. When creating instructional units or lessons, teachers may select several strategies. Quadrant A, B, C and D lessons have been developed to support the Standards of Learning and can be found throughout the school system s curriculum frameworks available here: curriculum frameworks. Relationships Students do their best work when they feel that teachers have an interest in them or care about their future. All of the characteristics that we know about building relationships are essential to contributing to highly engaged, rigorous and relevant instruction. Each student brings a unique set of characteristics to the classroom: different background knowledge, a unique learning style, a variety of interests and varied parental support and expectations. Students show increased effort in classroom activities when teachers take an interest in students as individuals, get to know them by name and talk with them not only in the classroom but also during other activities in the school. When students fail in the classroom, it is often the lack of personalizing learning that is the source of failure. There are many differentiated practices and strategies that contribute to overall personalization. Teachers can create more engaging classrooms by getting to know their students and using examples during instruction that relate to students backgrounds, cultures and experiences. As learning becomes more personalized, students will make connections to the learning and teachers will become facilitators in supporting learning. The core values of respect, responsibility, honesty and accountability offer a framework for building the strong positive relationships that are vital to the education process. Students are more likely to make a personal commitment to engage in rigorous learning when they know teachers, administrators, parents and other students care about how well they do. Students are willing to continue making the investment when they are encouraged, supported and assisted. Building good relationships complements rigor and relevance. For students to engage fully in challenging learning, they must have increased levels of support from the people around them. (Jones, 2008) Printed with permission from the International Center for Leadership in Education Guiding Principle: Community of Learners Effective teaching is the most essential factor in student learning, and effective leaders support learning. General Expectations Chesterfield County Public Schools is a community of learners committed to providing a sound and challenging learning environment for all employees and students, regardless of sex, race, color, age, religion, disability, national origin or socioeconomic status. A community of learners requires data analysis, professional learning communities built around the needs indicated by the data analysis, professional growth and performance plans to support the needs of adult learners, professional development designed to support the process, leadership development and cultural competence to ensure that everyone has a voice. Data Analysis A community of learners begins by thoroughly analyzing student achievement data broken into subgroups. For schools, in addition to looking at tests that indicate how well students know the material and comparing student scores, this involves teacher-made tests, diagnostic assessments, assignments, portfolios, grade retention, high school completion, reports of disciplinary actions, enrollment in advanced courses, performance tasks, participation in postsecondary education and other evidence of student learning. Data on individual tests can be analyzed to learn how far students advanced in one year as well as particular strengths and weaknesses associated with the focus of the test. These data are typically evaluated to show differences in learning among subgroups of students. The analysis of student achievement data helps monitor progress for individuals, subgroups, schools and the school division. The Innovative. Engaging. Relevant..P age 140

148 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 goal is to continuously improve student achievement. Further analysis of student achievement results strengths and weaknesses helps determine adult learning priorities. Data analysis in schools and departments involves evaluating information that is related to actions, goals and strategies and the extent to which schools and departments have successfully completed annual goals and expectations. Needs identified from the data analysis help determine professional growth goals, professional learning community strategies and professional development needs. Professional Learning Communities Professional learning communities are built around the needs identified through data analysis and the goals of schools, departments and the school division. Small groups of educators, school system employees and community members work together in professional learning communities to improve teaching and learning or to meet the goals and strategies of individual departments, schools or the school system. In professional learning communities, individuals learn in supportive, reflective communities of colleagues. The learning is deeper, more complex and more meaningful because it is based on the actual results and actions of the participants. Learning is concrete and specific, rather than abstract and theoretical. In professional learning communities, participants are engaged in job-embedded, results-driven, standards-based learning built on a shared vision of educational excellence and high achievement. Professional Growth and Performance Plans Professional Growth and Performance Plans form the foundation of a system to annually evaluate employees at every level. The plans include professional growth and performance evaluation, providing an opportunity for employees to self-evaluate and make suggestions for their own professional development. The plan is driven by departmental goals, individual needs and student learning needs. There are four Professional Growth and Performance Plan formats: The Professional Growth and Performance Plan for Teachers (PGPP-T) outlines a process that acknowledges and accepts developmental differences among teachers, encourages positive change and supports improving teaching and learning. The professional growth component outlines an annual process for all teachers and is based on student academic progress, the school improvement plan, a reflection on performance standards and their indicators and the teacher s previous performance evaluation results. The performance evaluation component consists of a process for examining teacher performance according to seven standards. The Professional Growth and Performance Plan for Administrators (PGPP-A) meets mandates established by the Virginia legislature in the 1999 Educational Accountability and Quality Enhancement Act. The Professional Growth and Performance Plan is an annual process that provides structure for performance accountability and professional growth. The PGPP-A provides options for professional growth for administrators in different stages of experience or performance and promotes collaboration between administrators and their supervisors. It provides targeted assistance and support for administrators who need improvement. The Professional Growth and Performance Plan for Classified Employees (PGPP-C) provides an annual structure for professional growth and performance accountability. The PGPP-C differentiates needs based on experience and performance. The purpose is to establish a comprehensive system for developing, evaluating, retaining and recognizing high-quality classified staff members in all schools and offices. The Professional Growth and Performance Plan for Instructional Support Providers (PGPP-I) process links providers professional growth to their annual performance evaluation. Moreover, the process acknowledges that the employees need additional education and varied levels of supervision to improve student services. Key features guide instructional support providers in analyzing their performance and refining their practice through targeted professional development goals and opportunities. Information about each Professional Growth and Performance Plan is available here: PGPPs. Professional Development Professional development provides education and professional growth opportunities to enhance learning at all levels for employees of Chesterfield County Public Schools with the ultimate goal of improving student learning. Professional development is delivered online, through individual courses and workshops from all departments, through the Superintendent s Learning Series, at CITE, internally in schools and departments and through numerous other venues during the school year. Professional development provides a comprehensive, sustained and intensive approach to improving the knowledge and effectiveness of education professionals and all school system employees. Professional development fosters collective responsibility for improved performance by students, schools and departments. Professional development comprises learning that is aligned with rigorous state academic achievement standards as well as related local educational agency and school improvement goals Innovative. Engaging. Relevant..P age 141

149 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 conducted among educators at the school and central office level and facilitated by well-prepared experts, educators, professional development coaches, mentors, department leaders or teacher leaders delivered on a regular basis among established teams of teachers, principals or school system employees that engage in a continuous cycle of improvement National standards for professional development can be seen here: Standards. Leadership Development Leadership development is extremely important if Chesterfield County Public Schools is to remain on the cutting edge in education. School leaders must develop, communicate and build momentum for clearly defined beliefs about teaching and learning. All members of the school and community must share ownership in the educational process. Effective leadership provides adequate direction and support to help schools achieve goals that promote student success. School leaders must be flexible to adapt to the school environment able to analyze the leadership characteristics of their schools knowledgeable about where a school community is and where it needs to be able to develop a vision about the future needs of students and deliver a coherent message so stakeholders can speak the same language about leadership in the school able to work with people in a manner that ignites their passions, talents and desire to attain that shared vision Chesterfield County Public Schools supports leadership development through high-quality professional development programs for all employees. Breakfast programs, book studies, mentorships and a variety of ongoing professional development opportunities are provided to all employees to expand and develop leadership potential. Partnerships with local universities and the guidance of the K12 Advisory Committee for Excellence in Education further support leadership development. Cultural Competence Keeping the needs of all employees and students in focus, professional development incorporates the school system s cultural competency model. Through their attitudes and behaviors, employees are expected to establish environments that are emotionally and physically safe and that communicate high expectations for academic achievement and quality relationships. Professional development related to these issues is particularly important when working with students or employees from a wide variety of backgrounds. High-quality professional development about cultural competency provides employees with opportunities to understand their attitudes regarding race, class and culture and how those attitudes affect their daily practices and expectations for student and employee learning and behavior. In addition, employees learn about the cultural backgrounds of students and colleagues to develop an appreciation for the benefits of diversity in classrooms, schools and departments. Professional development equips all employees with the knowledge and skills to establish safe and orderly learning environments characterized by mutual respect in which academic achievement and psychosocial development will occur. Guiding Principle: Quality Service and Operations Excellence requires planning and change. General Expectations Essential to actualizing any organization s vision and mission is the overarching dynamic that defines how the work is accomplished. Chesterfield County Public Schools is committed to providing the highest-quality programs and services by empowering all staff members to incorporate and engage in quality management principles and practices while efficiently managing resources. Chesterfield County Public Schools efficiently and effectively exceeds minimum compliance standards, has a pervasive commitment to the highest-quality service and maintains a culture of honesty and integrity. Along with the school system s commitment to continuous improvement, these principles create, support and maintain an environment that is emotionally and physically safe and that communicates high expectations for academic achievement and quality relationships. No matter what their title or job description is, employees of Chesterfield County Public Schools are expected to provide the highestquality service effectively and efficiently. Innovative. Engaging. Relevant..P age 142

150 ORGANIZATIONAL SECTION Compliance DESIGN FOR EXCELLENCE 2020 Compliance is a basic element of public education. Committed to the highest-quality service, Chesterfield County Public Schools continually exceeds basic compliance standards. The school system conforms to Chesterfield County School Board policies, Virginia Department of Education regulations and county, state and federal laws and regulations. It is the responsibility of every employee of Chesterfield County Public Schools to make sure their work complies with applicable laws, regulations and policies. Quality Chesterfield County Public Schools expects no less than the best from students and from employees. The days of that s how we ve always done it are over, replaced by a spirit of innovation and a determination to lead the way into the future. School system employees are expected to model for our students academic achievement, core values and technology and 21st-century skills. The school system continuously evaluates major goals and objectives and aligns appropriate resources on an annual basis by using proactive, flexible strategic planning and budgetary processes. Engaging and communicating with all stakeholders within and without Chesterfield County Public Schools is a vital part of highquality service and operations, strengthening policy, planning and development. The school system s community relations program, which seeks to build a productive relationship with the community, includes information sharing and communication plus opportunities for community input and engagement. That includes opportunities for internal and external stakeholders to offer ideas during the budget process, comprehensive plan development and other school system initiatives. Creating an organizational culture driven by continuous improvement requires consistent application and reinforcement by workforce performance systems that provide development support. Professional Growth and Performance Plans are used annually to evaluate all employees. Pairing professional growth with performance evaluation, the plans provide an opportunity for employees to self-evaluate and make suggestions for their own professional development. Culture of Respect, Responsibility, Honesty and Accountability Quality service begins with the core values of respect, responsibility, honesty and accountability. Since 1999, Chesterfield County Public Schools has embraced these core values in classrooms and offices. It is easy to see core values in action. Visit any school on any day to observe students bringing in food bank donations, mentoring younger children and studying hard. Visit any school on any day to see teachers making sure every child achieves academically, staff members going the extra mile and administrators and parents collaborating to solve problems. The entire school system demonstrates accountability by providing a quality education to the children of Chesterfield County and by using tax dollars effectively and efficiently. Guiding Principle: Community Investment Our citizens, parents, students and employees are partners in sustaining competence and investing in excellence. General Expectations Through partnerships with students, families and citizens, the school system s mission is to emphasize and support high levels of achievement through a global education for all with options and opportunities to meet individual students diverse needs and interests. The School Board counts as its partners not only students, parents and families but also PTAs, the faith community, businesses, other groups, such as the Chesterfield Public Education Foundation, and Chesterfield residents of all ages. Chesterfield County Public Schools promotes the active engagement of the community not only to nurture a better understanding of the goals and attributes of public education but also to create effective partnerships to benefit our students. The School Board is committed to establishing and sustaining a productive, mutually beneficial relationship with the community through a community relations program. The cornerstones of community relations, both at the division and school levels, are ongoing internal and external information sharing and communication, opportunities for community input and engagement, partnerships and volunteerism. The superintendent or the superintendent s designee is responsible for carrying out the division s community relations program. Principals are responsible for carrying out community relations efforts for their schools. Every employee is a representative of Chesterfield County Public Schools. Community investment is built on hundreds of daily interactions between employees and parents or other community members, so it is the daily responsibility of every employee to be a productive ambassador for Chesterfield County Public Schools. Information Sharing and Communication All employees are expected to provide accurate, regular, timely and consistent messages and information that build public support and help residents make informed decisions about public education in Chesterfield County. Also, division-level employees are expected to release accurate and timely information so that residents, staff members and students understand School Board actions, policies and related issues. Innovative. Engaging. Relevant..P age 143

151 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 Among the ways that information will be distributed are through employee and community newsletters, the school system s website, social media, blogs, publication of mythbusters and responses to frequently asked questions, ParentLink, School Board and superintendent s reports at televised School Board meetings, news releases, news conferences, employee orientations, regular communication to County Council of PTAs/PTSAs and local PTAs and accounts (to the School Board and school system) that allow community members and staff members to ask questions and comment on Chesterfield County Public Schools matters, key communicators network, ACTS meetings, graduation ceremonies, superintendent s presentations to school faculties, superintendent s TV spots and the PR network. Opportunities for Community Input and Engagement Employees at the division and school levels are expected to provide opportunities for two-way communication and public engagement seeking citizen input during the budget process, comprehensive plan development and other vital initiatives. Division-level employees and School Board members are also expected to be visible in schools, in the community and at community meetings and events. Principals are expected to be visible in their communities. This includes attending or speaking at community, civic, business, division or school functions; serving as a formal or informal liaison to various groups such as the Chesterfield Public Education Foundation, County Council of PTAs/PTSAs, Communities In Schools, regional governor s schools and Chesterfield Business Council; hosting informational meetings for faith leaders, business leaders and others; and attending meetings with members of the Chesterfield County Board of Supervisors. The school system s methods of communicating and seeking citizen input include a speakers bureau, serving on boards of community organizations, holding School Board public engagement sessions, involving community members and staff members on various advisory committees established by the School Board, involving community members and staff members in the development of the Design for Excellence 2020, conducting bus tours of Chesterfield schools for senior citizens, real estate agents and others and posting proposed School Board policies on the school system s website. Partnerships Employees are expected to promote educational partnerships for schools and for the entire school system. An educational partnership is a mutually beneficial, cooperative relationship in which the partners share values, objectives and human or financial resources to enhance student learning. Partners may include students, parents/guardians, families, businesses, community organizations, the faith community and other citizens. According to School Board policy, certain partnerships must be in writing. In addition, School Board policy limits the formal partnerships that principals may approve. Because the involvement of parents/guardians and families is vital to student achievement, the School Board expects schools to provide a welcoming and supportive climate that facilitates parent/guardian involvement as volunteers, audiences, joint problemsolvers and supporters of their students learning. The School Board also endorses the voluntary involvement of the faith community in education-related activities such as mentoring, tutoring, crisis counseling, student and staff recognition and helping communicate school system priorities to the community. The School Board desires and encourages the involvement of businesses and other community groups in schools. This involvement enriches educational experiences for students, provides professional development for staff members and builds greater understanding between the school system and the broader community. Volunteerism The School Board values and appreciates parents and community members who volunteer their time, talent and expertise to Chesterfield County Public Schools and its students and staff members. Citizens are encouraged to take advantage of opportunities in schools to share their interests and experiences with students. Volunteers allow instructional staff members to spend more time with students, show students the relevance of the curriculum to real life and help individual students improve their academic skills. The School Board encourages parents and other community members to volunteer in schools and supports the recognition of volunteers by schools and the division. The School Board encourages local citizens to attend school events that are open to the public. Also, the School Board provides community members access to school facilities for recreation and learning opportunities. Employees are expected to promote volunteerism in schools and throughout the division. This includes enlisting the assistance of supportive stakeholders to help schools through donations of time, talents and resources. The School Board desires that all students develop a strong sense of personal and social responsibility and that Chesterfield County students be perceived as a resource to the community. The School Board encourages students, with family support, to volunteer on weekends and after school. The School Board supports student engagement in school-sponsored community service activities and in school-sponsored service learning, which adds real-life perspective to classroom studies. Innovative. Engaging. Relevant..P age 144

152 ORGANIZATIONAL SECTION DESIGN FOR EXCELLENCE 2020 Guiding Principle: Safe, Supportive and Nurturing Learning Environments Trusting relationships and our core values respect, responsibility, honesty and accountability foster learning. General Expectations Learning is the core business of Chesterfield County Public Schools, but children cannot learn effectively if they do not feel safe, so providing safe, supportive and nurturing learning environments for students and staff members is a top priority. Although problems can sometimes occur, Chesterfield schools are safe and students learn every day in excellent academic environments. Safe Collaborating with local and state health, safety and emergency personnel, Chesterfield County Public Schools takes a proactive approach to security. The school system s security coordinator oversees efforts, but everyone has a responsibility to keep schools safe. Every school and the school division have emergency response plans, which include strategies to prevent problems and actions to take if there is an emergency. Emergency response plans are updated each year. Prevention efforts include security cameras, monitoring school entrances and computers in every school that scan visitor IDs and check names against an online sex offender registry. Each school has a crisis management team, trained to National Incident Management System standards. High schools and middle schools have school resource officers who are members of the Chesterfield County Police Department trained to work in a school environment. Communication is an important part of safety, and Chesterfield County Public Schools uses ParentLink to quickly communicate via phone and with parents. Safety efforts also include keeping schools clean and free of germs, making sure food is prepared safely and educating students about staying safe online. Supportive Students arrive at school with a variety of experiences from diverse backgrounds. Schools simultaneously prepare students for the world and offer a refuge from harsher realities. A supportive climate grows from positive relationships among students, teachers, staff members, parents and volunteers. The core values of respect, responsibility, honesty and accountability offer a framework for building positive relationships. Anti-bullying programs and kindness activities also help create environments where students and employees feel safe and supported. Nurturing Students stay committed to their education when they believe that teachers or other school staff members are interested in them and their future, so it is vital for every student to feel connected to at least one adult at school. With high expectations for every student, Chesterfield County Public Schools offers instruction to engage multiple learning styles, including nontraditional alternatives for students for whom traditional programs have not been successful; exceptional education and gifted instruction; high school specialty centers and governor s schools that allow students to deeply explore interests and talents; online instruction; and classes that carry college credit. Chesterfield schools are implementing Effective Schoolwide Discipline, a comprehensive initiative to improve student behavior using frequent positive feedback, consistent support and student-centered problem-solving. The school system serves healthy breakfasts and lunches and encourages students, staff members and families to choose healthy lifestyles. New buildings are energy efficient, and older buildings are being updated to become more efficient. Schools support recycling and conservation efforts. Innovative. Engaging. Relevant..P age 145

153 mychesterfieldschools.com Superintendent Dr. James F. Lane

154 Carrie Coyner, Bermuda District Dianne Smith, Clover Hill District John Erbach, Dale District Robert Thompson, Matoaca District Dr. Javaid Siddiqi, Midlothian District Dr. James Lane, Superintendent

155 SPECIAL THANKS Special thanks for the generous financial support provided by the Robins Foundation, which that helped fund the costs associated with the Transition Team s work. Special thanks to Dr. Jamelle Wilson, dean of the School of Professional and Continuing Studies at the University of Richmond and former Superintendent of Hanover County Public Schools, for her service as the Transition Team Chair. Special thanks to Dr. Josh Starr, chief executive officer of Phi Delta Kappa International, and Dr. Mort Sherman, associate executive director of leadership services and awards for The School Superintendent s Association (AASA), for their leadership in facilitating the Transition Team process.

156 CONTENT Message from the Superintendent Transition Team Overview Executive Summary Insights and Recommendations Areas of Focus

157 A MESSAGE FROM DR. JAMES LANE Team Chesterfield, Standing in front of a packed Fulghum Conference Center in late March 2016, I was awed by the number of people who had come out to welcome me as the next Superintendent of Chesterfield County Public Schools. As I looked across the room and saw locally elected leaders, influential members of the General Assembly, representatives from major local businesses, leaders in the faith community and members of our own school division, I was reminded just how important our award-winning school division is to our community and throughout the commonwealth. Chesterfield County Public Schools daily expectation is that students are provided a high-quality learning experience in a safe, supportive and nurturing learning environment. That learning opportunity should be one that is innovative, engaging and relevant and that shows real-life application to classroom lessons and keeps students thirsting for more. There s a reason that people come from all over the state and across the country to learn what we are doing here in Chesterfield County because we are doing it well. I am grateful for the opportunity to be a part of this school division, and am hopeful I can make our work even better. During my first six months as Superintendent, I have been extremely impressed with what I have seen throughout our schools and community. Since the announcement of my selection as Superintendent of Schools in Chesterfield County in March, I have spent a great deal of time studying the school division s strategic innovation plan (Design for Excellence 2020), its funding plan and its operations. As I noted when I was first introduced, it remains my goal to preserve and enhance everything that makes Chesterfield County Public Schools special, identify opportunities for growth and modernization, and take our nationally recognized school division to even greater heights. To help me with this work, a transition team comprised of elected leaders, business officials, faith and nonprofit leaders, educators and parents was appointed. This report highlights the team s work, the strengths it has pointed out and opportunities for enhancement the school division. We will work tirelessly with the amazing leaders and teachers in this school division to create optimal experiences for the youth of this community and will have a laser focus on maximizing their potential because every student deserves the opportunity to have a great life. At the same time, we will work diligently with the community to see that we are transparent with our operations and good stewards of the resources we are provided. This community expects that each child will have access to a high quality education. It will continue to be our responsibility to make sure those opportunities are available. We have 60,000 reasons why we must be successful. Working together, we can achieve our objectives. James F. Lane, Ed.D. Superintendent #oneccps

158 TRANSITION TEAM OVERVIEW #oneccps Chesterfield County Public Schools is deemed a high-performing school division with a long history of success. The division s schools are recognized nationally: There are six National Blue Ribbon Schools, six National Title I Distinguished schools and five National School Change Award winners. Staff members are routinely honored for their work and expertise. The school division boasts 12 of the last 15 Region I Teachers of the Year, features a large number of National Board Certified Teachers and has school-based and Central Office administrators recognized as leaders in their respective fields. Student achievement levels continue to fare favorably when compared to other Virginia school divisions. Chesterfield County s student pass rates meet or exceed state averages 75 percent of the time. In addition to Chesterfield County s 4-point differential in reading when compared to state averages, the school division s student pass rates in mathematics are 3 percentage points higher and 1 percentage point higher in science. In addition, 93 percent of the division s 61 comprehensive schools are fully accredited.

159 mychesterfieldschools.com The nationally recognized strategic plan, Design for Excellence 2020, has served the school division well since Blended learning, project-based learning, service learning and a focus on college and career readiness have created a well-rounded academic experience. Students have access to anytime, anywhere learning and integrate 21st-century skills and content socially and academically by using reasoning and problem-solving skills to promote higher-level thinking. They are gaining knowledge to understand and solve real-world situations. However, this work must continue to evolve given how quickly the world changes. Superintendent Dr. James F. Lane started as Chesterfield County Public Schools new leader on July 1, During the first six months, Dr. Lane visited nearly every school and facility in the county, engaged with hundreds of stakeholders and participated in many meetings to learn more about the school division. Through the support of a local philanthropic organization, Dr. Lane commissioned PDK International to help create a transition plan. PDK leaders were granted access to students, staff members, parents, business officials and community leaders to learn more about the school division s successes and areas where there is room for opportunity.

160 TRANSITION TEAM MEMBERS Education Leaders Tim Bullis, Director of Community Relations, CCPS Rachel Burgett, 2017 CCPS Elementary School Teacher of the Year Bessie Cooper, Principal, Bensley Elementary School Stella Edwards, Former President, Chesterfield County Council of PTAs Dr. David Ellena, Principal, Tomahawk Creek Middle School, VASSP Jeff Ellick, Principal of Alternative Schools, CCPS Rusty Fairheart, Chief of Staff, CCPS Sara Gilliam, President, Chesterfield County Council of PTAs Teresa Hockenberry, 2017 CCPS Middle School Teacher of the Year Lindsay Mottley, Principal, Bettie Weaver Elementary School and President of Chesterfield Association of Elementary School Principals Anne O Toole, Retired Principal, Robious Elementary School Renee Serrao, 2017 CCPS High School Teacher of the Year Dr. Joseph Tylus, Director of High Schools, CCPS Donald Wilms, President, Chesterfield Education Association Students Amari Bradshaw Elli Perkins Diego Rayas Faith Leaders Dr. Imad Damaj, President, Virginia Muslim Coalition for Public Affairs Shawn Franco, Pastor, Cornerstone Assembly of God

161 Government, Civic Leaders Dr. Billy Cannaday, President Virginia Board of Education and Former CCPS Superintendent Dr. Robert Corley, Interim Dean, Virginia State University Del. Kirk Cox, Majority Leader, Virginia House of Delegates Dr. Bill Fiege, VIce President of Learning and Student Success, John Tyler Community College, and Chair of Chesterfield Business Council L.J. McCoy, President, Chesterfield NAACP Dennis Proffitt, Former Sheriff, Chesterfield County Sarah Snead, Deputy County Administrator, Chesterfield County Michael Zajur, CEO, Virginia Hispanic Chamber of Commerce Business Leaders Chris Accashian, CEO, Bon Secours St. Francis Medical Center Dr. Chris Chin, Director, Community Partnerships, Robins Foundation Amy DuFour, Director of Marketing, Capital Ale House Bill Foster, President and CEO, Village Bank Lee Hopper, Retired, Hospital Administration Tim Joyce, CEO, YMCA of Greater Richmond John Loftis, CEO, ITAC John O Reilly, President-Elect, Richmond Association of Realtors Dr. Stewart Roberson, President and CEO, Moseley Architects, Superintendent Emeritus, Hanover County Public Schools Ken Shepard, Senior Vice President and U.S. Trust Investment Executive Chris Shockley, President and CEO, Virginia Credit Union Bobby Ukrop, President and CEO, Ukrop s Homestyle Foods

162 EXECUTIVE SUMMARY The purpose of the Superintendent s transition team and report is to understand culture and context, build relationships and establish credibility, assess and analyze emerging trends to adapt leadership strategies and engage stakeholders in meaningful partnerships that will support the work ahead. Transition team members identified these areas as points on which to focus in order to meet the needs of all students and become the premiere school division in the United States: Enhancing teaching and learning through student engagement Redefining equity by creating a level playing field for all students Restructuring leadership of school division and realigning resources through reorganization of duties Empowering and supporting staff members through training, compensation and recognition Creating effective, efficient operations through strategic change Expanding efforts to build a positive culture and climate #oneccps

163 INSIGHTS AND RECOMMENDATIONS The strengths, opportunities and recommendations outlined in this report represent a chance for Chesterfield County Public Schools to take the next step toward academic excellence. These steps would include incorporating the transition report into operational practice, defining and implementing enhancements to the school division s current strategic innovation plan, reorganizing services to meet school division needs and optimizing leaders capabilities, developing an academic and operational road map that can be supported by a balanced budget and creating a climate where people (students, staff and families alike) love coming to school. In addition to the recommendations, the transition team and facilitators discussed conditions necessary for success: Creating an impetus for change Developing a public understanding of goals with measurable standards There is no doubt that Dr. Lane has inherited a strong, successful school division. The reputation and outcomes have created an environment where people take pride in their work and their schools. While this is a strength, it can also create unintended barriers to transformation. Chesterfield County Public Schools has ample opportunities to build on the great work it is known for while simultaneously developing strategies to address the challenges it faces. Dr. Lane has been welcomed as a visionary, energetic and accessible leader capable of guiding the school division to the next level. Establishing an understanding for staff members about what skills will be needed in the future Determining multiple accountability measures that take into account what supports a successful learning environment Managing expectations for the proper rate of change Aligning division expectations with state and federal expectations, with efforts to push past minimum expectations Planning how to overcome roadblocks

164 AREAS OF FOCUS Project Engagement: Effective 21st Century Teaching and Learning Overall, the school division has a strong foundation of teaching and learning. This is evidenced by a strategic plan that guides the daily work of the district, as well as by its long history of student achievement and above average overall performance. The widespread agreement that these are strengths to learn and build from was matched by an equally widespread belief that the division must face many of the challenges that hinder its ability to move from good to great in the realm of teaching and learning. Strengths Opportunities Recommendations Strong history of academic achievement; solid strategic plan that has helped advance education Outstanding staff members widely recognized as some of the best in their professions Increased access to technology, network support and online resources Restore a love of learning by fostering an engaging learning environment and creating relevant learning experiences Reduce focus on statemandated tests and create other, more appropriate growth measures Continue expansion of technology integration to all levels of learning Redefine the purpose of learning to include lifereadiness skills in addition to college- and careerreadiness skills Enhance work around creating opportunities for deeper thinking and rebrand Project-Based Learning for All so it speaks to relevance and not more work Create additional measures for students, teachers and schools so success is not solely judged on one statemandated test

165 Project Equity: Creating a Level Playing Field for Success The term equity was most often brought up in discussions about topics such as resource allocation, opportunities across the division, diversity in offerings and access to special programs. Several members of the transition team used the term tale of two counties when describing the inequities they see. PDK s working definition of equity for this report is the practice of giving every student, according to strengths and needs, exactly what they need so they are able to learn, experience success and thrive. By this definition, equity does not mean equality; and, those who operate with an equity lens recognize that some students, because of circumstances both within and out of their control, will need more than others to experience a leveled playing field and success. Strengths Melting pot of cultures and experiences continuing to diversify Understanding that issues of inequity must be addressed, even if they are not school- or school division-based, courtesy of previous training that brought cultural competence to forefront Knowledge by many families of resources that are available to support them Opportunities Create a community conversation about the impact of poverty and change mindset about what true equity looks like Close student opportunity and achievement gaps by identifying diverse, rigorous pathways that lead to readiness/ success, reallocating resources to address school disparities, and promoting nonschool wraparound services and supports Address lack of racial and ethnic diversity among teacher workforce Recommendations Create an equity committee that fosters a deliberate equity-focused approach to division s work; develop and deliver additional professional development on supporting increasingly diverse community Enhance family engagement efforts to promote wraparound services available in the community Increase efforts to recruit a diverse workforce

166 Project Enable Leadership: Creating, Enacting and Guiding a Culture of Change While the strengths and successes of the school division are a powerful foundation to build on, there are numerous leadership and governance considerations that must be taken into account in order for the school division to transform. Shared governance was the request of many stakeholder groups, as all were interested in being involved in the decision-making process. Yet, the architecture of such involvement must be clearly delineated so that everyone knows and understands their roles. One of the greatest challenges facing Dr. Lane is the need to build the capacity of experienced leaders to do new work in a different way. Regardless of the strong expressed desire for leaders to transform the school division, saying so and doing so can be a challenge. Strengths Accessibility of Superintendent and belief that Superintendent s skill sets match division and community s needs Interest and involvement of the School Board, which brings variety of experiences and skill sets to the table Competency and professionalism of school division leaders Opportunities Review and enhance current leadership development program Recommendations Reorganize departments and restructure positions to better align responsibilities and work Align school division goals with state and federal plans Profile of a Graduate and Every Student Succeeds Act Codify approach to shared governance Review data, policies and structure to develop school-based, decisionmaking approach Create culture of transparency where messages are consistent Maintain consistency with policy regarding issues management; start at school level and work up the chain of command

167 Project Empowerment: Creating an Environment Where Staff Members Love to Work It became clear throughout the process that there is a general recognition that people are the school system s biggest asset, and any improvement is predicated on having high-quality teachers, leaders and staff who feel valued and appreciated. Transition team members and interviewees described the dedication and commitment that most teachers, support staff members and leaders demonstrate every day by their long hours of work and their belief and practice of going above and beyond, in spite of the lack of financial incentives. Strengths Award-winning, nationally recognized teachers, support team members and building-based and Central Office leaders High quality of work performed by staff at all levels Belief that the new Superintendent has a high level of interest, accessibility and visibility Opportunities Continue to reduce formal layers of authority and enhance transparency and communication Enhance financial compensation for quality of work done and to retain highly qualified staff Provide greater financial incentives to work in hard-to-staff locations Recommendations Establish a career ladder and competitive models for teacher growth and compensation Establish a model for school-based decision making that enables the right balance between innovation and accountability Establish a system that distributes leadership within schools. The more that teachers and staff are given opportunities to exercise their professionalism, the more engaged they are likely to be. #oneccps

168 Project Efficiency: Building a Culture of Effective Operations All stakeholders acknowledged that improvements must be made to the operations area, and many noted progress has been made in this area during the last year. The willingness of Central Office to embrace new ways of doing business is a critical component of operations transformation, as is the Board s desire to make progress. The main questions are (1.) a willingness to make the investments that need to be made in operations/infrastructure, which will realize savings and efficiencies later and (2.) managing expectations of all stakeholders, including elected officials. Strengths Understanding that operations must be managed more directly Eagerness of Central Office staff to take bold steps to reshape operations Budget process has received numerous recognitions Opportunities Conduct budget review to ensure resources are as student-centric as reasonably possible Address health concerns that arise from current school starting times Continue balancing expenditures to support older buildings in addition to managing student growth through new facilities Adopt technology-infused systems that will allow for less paper and better management of work Confront concerns about investing in work to save later and associated potential changes to staff responsibilities Recommendations Monitor in-progress changes to operations areas Change school starting times to meet medical recommendations Consider further consolidation of appropriate areas with county operations Establish a cross-functional team from instruction, technology and budget, with representation from teachers and students, to establish a clear vision for the infusion of technology into the instructional vision

169 Project Experience: Creating a Culture of Success for All Students The transition team defined culture as the beliefs, values, customs and ways of being and doing that are held by the organization, covertly and explicitly. Culture emerged as a theme as we considered how the school division is organized, how people are in relationship with one another, how the system responds to tensions and differences between its espoused values/ goals and what happens in reality/practice, and what gets celebrated or is held sacred. Strengths Opportunities Recommendations Biggest asset is the people working for the school division Honoring the success of the past Emerging culture of innovation and risk-taking Instill a culture of high expectations that is consistent from building to building Support infusion of workplaceready skills as being as important as college-ready skills Continue to build deeper relationships with students Broaden representation of stakeholders in the decisionmaking process Expand and enhance community partnerships to support school division s efforts Conduct divisionwide review of culture and climate; respond to findings with culture- and climatebuilding initiatives Create stronger partnerships between school and Central Office staff members, as well as the school division and community Continue to look for new communication platforms to reach a diversifying audience Elevate importance of family and community engagement

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171 mychesterfieldschools.com

172 ORGANIZATIONAL SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT The five guiding principles established in the Design for Excellence 2020 are daily expectations in Chesterfield County Public Schools. The adopted FY2018 financial plan for all funds totaling $678,445,300 and 7,798.8 FTEs has been developed to support these five guiding principles and the recommendations of the transition plan. As discussed earlier, the superintendent s transition plan (Project E6) is effectively providing a bridge to our future strategic plan. Our superintendent firmly believes that it is his responsibility to preserve and enhance the work that has made Chesterfield County Public Schools nationally known and to identify opportunities for growth and modernization, taking CCPS to even greater heights. Clearly, the budget initiatives included for FY2018 and beyond reflect the emergence of innovation that will be continue to be emphasized in future budgets. The realignment of services included in this budget is intended to create more effective teams and foster better cross team collaboration as well as enhance the focus on instruction and organizational development. To this end, there is a shifting of resources in this budget from the central level to the school level and a re-organization of services to better meet school division needs and optimize our leaders capabilities. STUDENT ENGAGEMENT Develop schoolwide initiatives that promote student engagement by involving students in school activities and classroom work Incorporate teaching strategies that include high rigor and relevance, personalization of learning, active learning strategies, and a focus on reading Provide stimulating and comfortable classrooms, positive core values instruction, and insure student mastery of basic technical and social skills COMMUNITY OF LEARNERS Provide a sound and challenging learning environment for all employees and students Analyze student achievement data thoroughly with the goal of continuous improvement Support the needs of learners with professional growth and performance plans Support the process with professional and leadership development Ensure everyone has a voice through cultural competence QUALITY SERVICE AND OPERATIONS Assure compliance with applicable laws, regulations and policies Align appropriate resources by using proactive, flexible strategic planning and budgeting processes Develop and maintain a diverse workforce committed to student success in school and beyond high school COMMUNITY INVESTMENT Provide accurate regular, timely and consistent messages and information that build public support and help residents make informed educational decisions Provide opportunities for two-way communication and public engagement seeking citizen input for vital initiatives such as the budget process and comprehensive plan development Promote educational partnerships and volunteerism for schools and for the entire school division SAFE, SUPPORTIVE AND NURTURING LEARNING ENVIRONMENTS Collaborate with local and state health, safety and emergency personnel for a proactive approach to security Build positive relationships among students, teachers, staff members, parents, and volunteers Provide instruction to engage multiple learning styles; implement the Effective Schoolwide Discipline initiative and encourage healthy lifestyles Innovative. Engaging. Relevant..P age 165

173 ORGANIZATIONAL SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT STUDENT ENGAGEMENT The FY2018 budget was developed with a primary focus on preserving and expanding instructional programs consistent with the Design for Excellence 2020 and the transition plan and report, Project E6. A total of 28 additional teaching positions has been added to the budget for FY2018 to continue reducing the pupil/teacher ratio K-12. The impact of this division-wide initiative is intended to be targeted, affecting the schools with the greatest need first. For FY2018, the additional FTEs will be directed to ESOL programs. The School Board also approved additional per-student materials allocations to schools based on need, increasing the per student amount for a school by a minimum of $14 per student a more than 25% increase. To provide widespread relief for elementary assistant principals and additional expertise in special education matters/procedures, the initiative begun last year continues with an additional five (5) special education coordinator positions (CSE) at the elementary level. With the conversion of 12 special education liaison positions to school level CSEs and twenty-one (21) CSEs added previously, there will be a total of 38 CSEs for the elementary level in FY2018 or 1 per school on average. The FY2018 adopted budget also includes 45.2 FTEs to address anticipated student growth an increase budget to budget of 865 students. Student furniture funding is also provided to address this growth. Chesterfield County Public Schools continues to have a wide range of course offerings including honors and advanced placement courses as well as dual enrollment courses in conjunction with area colleges and universities. Specialty centers, International Baccalaureate programs, center-based gifted programs at the elementary and middle schools levels as well as Technical Center courses are among the academic options for students in FY2018. A second career and technical center (Hull Street location) opened in the fall of A number of the courses currently offered at the Courthouse Technical Center are also offered at the second location, as well as a number of different courses. Programs for special populations disadvantaged students, disabled students and English Speakers of Other Languages will continue as well. FY2018 will see several new options for students such as Early College Academy, special education art and music programs at the secondary level, and an alternative education program - the Phoenix program. In addition to the core curriculum, our elementary schools offer instruction in art, music, physical education, library and technology as well as world languages at several of these schools. New for FY2018 is the introduction of an alternative resource for elementary students in several schools STEAM (Science, Technology, Engineering and Math) A full range of music and art instruction will be offered at our secondary schools, including orchestra, band, choral programs, photography and art. We will continue our integration of technology to ensure meaningful learning for each student and will maintain the utility of technology which has become as vital as other basic utilities such as electricity, water and gas. Chesterfield continues to be the largest participating division in both the Maggie Walker Governor s School and the Appomattox Regional Governor s School as well as the Math and Science Innovation Center. Chesterfield will also participate in a new regional school for FY2018 Code RVA. This new regional high school will focus on computer science, giving students the opportunity to complete high school requirements through a combination of blended learning, integrated coursework and project-based learning. In addition, the State Children s Services Act requires local governments and school boards to collectively serve mandated populations. The School Board funds about 70% of the costs incurred for this effort. The Design for Excellence 2020 has focused on the development of the whole child, to include an emphasis on closing achievement gaps. Schools use engaging instruction supplemented by multiple tiers of intervention to meet individual student needs. Funding in this adopted budget includes continuation of reading support such as PALS tutors and reading specialists in elementary schools, as well as professional development for teachers and other staff. The blended learning initiative is being funded from both the operating fund and the CIP, and it is important to note the continuation of this ambitious endeavor for our students for FY2018. Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime, anywhere learning. Students are provided access to technology and online applications that promote creativity, collaboration, communication skills and critical thinking across all curriculum areas. All secondary students are provided Chromebooks for use at home and school. Support is provided to ensure no student goes any more than one whole school day without a working Chromebook. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. As a part of the blended learning initiative, funding for digital curriculum is being increased by $125,000 in each year of the five year plan through FY2021. Teachers also have access to technology which allows real-time feedback on student performance. They also have access to online resources to replace traditional textbooks.. By combining technology and traditional best practices, instruction can be differentiated to meet individual student needs and provide an engaging learning environment. Innovative. Engaging. Relevant..P age 166

174 ORGANIZATIONAL SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT COMMUNITY OF LEARNERS Chesterfield County Public Schools is a community of learners committed to providing a sound and challenging learning environment for all students and employees. Effective teaching is the most essential factor in student learning and effective leaders support learning. It is the policy of the Chesterfield County School Board and County Government to establish and maintain a coordinated compensation system that is internally and externally equitable and allows Chesterfield County Public Schools to attract, motivate and retain qualified employees at all levels of service. Budget constraints in recent years served to slow that progress. Education is, by nature, a people-intensive business and employee compensation is an integral part of the budget annually. After years of recessionary setbacks in the compensation arena, the 5 year plan provides sustained competitive across-the-board 2% salary increases for all eligible employees. In addition, the FY2018 budget addresses these two other salaryrelated issues. To address inequities affecting recruitment and retention of school-based leaders, funding has been included to increase principal salaries and to make one assistant principal at each secondary school a 12-month associate principal. In addition, while the School Board is pleased that our teacher pay is extremely competitive with surrounding county school divisions, they acknowledge there are several areas of our teacher pay scale in which compression exists. This means that several steps share the same salary. To address this compression issue and provide more internal equity for teachers, funding is provided to add at least $100 between the compressed steps. Benefits are an important component of our employee compensation package. The FY2018 budget is built with an increased Virginia Retirement System rate that is to bring the state s retirement fund to a fully funded status in FY2018. While this is excellent news for the health of the fund for our retirees, it does come at a cost with an increase in the rate of nearly 2 percentage points, the increase will cost more than $5M. Significant contributions by the School Board for employee and retiree health insurance will continue into FY2018. As we anticipate a 7% rate increase and additional participants, the increased cost division-wide at an additional cost of $2.2 million for estimated rate increases and additional participants. The Supplemental Retirement Program available to most employees hired or re-hired prior to July 1, 2013 will undergo eligibility and benefit changes for FY2018 and beyond to improve not only the affordability of the plan year over year but also to improve the unfunded liability in a shorter period of time. An additional $3.1 million has been set aside in the FY2018 budget to address the cost of this program. The School Board approved items related to other employee wage and benefit accounts for FY2018 as well. These include the continuation of a recruitment incentive for hard to staff positions and new coaching stipends for secondary lacrosse and swim. Federal law also requires the school system to make its contribution to the Social Security system on behalf of our employees. QUALITY SERVICE AND OPERATIONS Chesterfield County Public Schools efficiently and effectively exceeds minimum compliance standards, has a pervasive commitment to the highest quality service and maintains a culture of honesty and integrity. Along with the school system s commitment to continuous improvement, these principles create, support, and maintain and environment that is emotionally and physically safe and one that communicates high expectations for academic achievement and quality relationships. One ongoing activity that supports this goal is policy development and review. Others are more broadly related to the physical operation of the school division. Over the past year, the facilities department has undergone sweeping changes designed to improve service delivery, improve manpower utilization, and reduce long term operational costs. Some highlights of the organizational changes include streamlining maintenance management, providing principals with greater authority over school buildings, consolidating peripheral support groups, and consolidating construction and major maintenance efforts under one umbrella. This FY2018 budget reflects the finalization of this reorganization and the cost reductions associated with it. For FY2018, a structured bus replacement schedule continues to be in place, working toward more routine replacements over time. In order to retire the oldest buses in our fleet as quickly as possible, CCPS lease/purchased 100 buses at one time in FY2016, while purchasing additional replacements at the same time. The replacement purchase plan will permit CCPS to acquire between 30 and 39 buses each year over time in addition to the lease/purchase. Also, funding has been provided to increase the retention rates of our bus drivers by rewarding safe practices and decreasing absenteeism. Work continues on funding an operational plan to change school starting times and address a national conversation about how early high schools should start. The FY2018 budget includes funding to address inequities in our bus drivers salaries with future budgets addressing the capital and ongoing costs of the plan. Innovative. Engaging. Relevant..P age 167

175 ORGANIZATIONAL SECTION GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT COMMUNITY INVESTMENT Our citizens, parents, students and employees are partners in sustaining competence and investing in excellence. General Expectations Through partnerships with students, families and citizens, the school system s mission is to emphasize and support high levels of achievement through a global education for all with options and opportunities to meet individual students diverse needs and interests. The School Board counts as its partners not only students, parents and families but also PTAs, the faith community, businesses, other groups, such as the Chesterfield Education Foundation, and Chesterfield residents of all ages. Chesterfield County Public Schools promotes the active engagement of the community not only to nurture a better understanding of the goals and attributes of public education but also to create effective partnerships to benefit our students. The School Board is committed to establishing and sustaining a productive, mutually beneficial relationship with the community through a community relations program. The cornerstones of community relations, both at the division and school levels, are ongoing internal and external information sharing and communication, opportunities for community input and engagement, partnerships and volunteerism. The superintendent or the superintendent s designee is responsible for carrying out the division s community relations program. Principals are responsible for carrying out community relations efforts for their schools. Information Sharing and Communication All employees are expected to provide accurate, regular, timely and consistent messages and information that build public support and help residents make informed decisions about public education in Chesterfield County. Also, division-level employees are expected to release accurate and timely information so that residents, staff members and students understand School Board actions, policies and related issues. Among the ways that information will be distributed include but are not limited to: blasts to parents and key communicators, employee and community e-newsletters, the school system s website, social media, blogs, SchoolMessenger, Superintendent s Reports at televised School Board meetings, news releases, news conferences, regular communication to County Council of PTAs/PTSAs and local PTAs. Opportunities for Community Input and Engagement Employees at the division and school levels are expected to provide opportunities for two-way communication and public engagement seeking citizen input during the budget process, comprehensive plan development and other vital initiatives. Division-level employees and School Board members are also expected to be visible in schools, in the community and at community meetings and events. This includes attending or speaking at community, civic, business, division or school functions; serving as a formal or informal liaison to various groups such as the Chesterfield Education Foundation, County Council of PTAs/PTSAs, Communities In Schools, regional governor s schools and Chesterfield Business Council; hosting informational meetings for faith leaders, business leaders and others; and attending meetings with members of the Chesterfield County Board of Supervisors. The school system s methods of communicating and seeking citizen input include a speakers bureau, serving on boards of community organizations, holding School Board public engagement sessions, and soliciting feedback through digital means. Partnerships Employees are expected to promote educational partnerships for schools and for the entire school system. An educational partnership is a mutually beneficial, cooperative relationship in which the partners share values, objectives and human or financial resources to enhance student learning. Partners may include students, parents/guardians, families, businesses, community organizations, the faith community and other citizens. Because the involvement of parents/guardians and families is vital to student achievement, the School Board expects schools to provide a welcoming and supportive climate that facilitates parent/guardian involvement as volunteers, audiences, joint problemsolvers and supporters of their students learning. The School Board also endorses the voluntary involvement of the faith community in education-related activities such as mentoring, tutoring, crisis counseling, student and staff recognition and helping communicate school system priorities to the community. The School Board desires and encourages the involvement of businesses and other community groups in schools. This involvement enriches educational experiences for students, provides professional development for staff members and builds greater understanding between the school system and the broader community. Innovative. Engaging. Relevant..P age 168

176 ORGANIZATIONAL SECTION Volunteerism GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT The School Board values and appreciates parents and community members who volunteer their time, talents and expertise to Chesterfield County Public Schools and its students and staff members. Citizens are encouraged to take advantage of opportunities in schools to share their interests and experiences with students. Volunteers allow instructional staff members to spend more time with students, show students the relevance of the curriculum to real life and help individual students improve their academic skills. The School Board encourages parents and other community members to volunteer in schools and supports the recognition of volunteers by schools and the division. The School Board encourages local citizens to attend school events that are open to the public. Also, the School Board provides community members access to school facilities for recreation and learning opportunities. SAFE, SUPPORTIVE AND NURTURING LEARNING ENVIRONMENTS The primary objective here is to provide safe and secure school buildings and operations. The school division assumed the responsibility for school health nurses (these services were previously purchased from the county) in FY2017. The FY2018 budget begins a multi-year plan to increase the number of nurses in our schools by including nine additional nurse positions. Clinic assistant positions will be reduced through attrition simultaneously. For a number of years, the school division has had agreements to buy some of its services from the County, such as accounting, purchasing, and grounds maintenance, and school resource officers (at the secondary level). The same level of services will continue into FY2018, but, to reduce the administrative burden, interdepartmental charges for many of these services have been eliminated. In FY2015, the School Board began a plan to outsource custodial services and reduce the level of warehouse services provided previously. This plan, intended to create additional efficiencies and maximize funding for instruction, saved the school division about $2.0 million in FY2015. Custodial outsourcing continued in FY2016 with an additional 41 schools outsourced at a projected additional savings of $3.6 million. The remainder of our school buildings was outsourced in FY2017. The total savings related to this outsourcing effort is estimated to be nearly $8 million. Our capital improvement program, funded primarily with bond proceeds and pay as you go local funding, has provided new and renovated facilities over the years and includes significant funding for safety initiatives, major maintenance and energy improvements. The issuance of bonds requires significant principal and interest payments each year from the operating fund. Funding from special grants has enabled visitor management systems to be installed in every school and provided security cameras and limited access systems at the elementary level as well. The Capital Improvement Plan is designed to closely align with Chesterfield County s Comprehensive Plan and is based on three important tenants; ensuring sufficient and appropriate educational space for our students, properly maintaining all facilities, and striving for parity and equity among all schools. The public facilities plan included in the Comprehensive Plan states: high performing, high quality public schools contribute to the quality of life and economic vitality of Chesterfield County. The importance of providing school facilities equitably to all county residents is paramount, as is finding ways to plan and adapt to future needs on the basis of anticipated trends in demographics and technology. Innovative. Engaging. Relevant..P age 169

177 ORGANIZATIONAL SECTION SCHOOL BOARD FINANCIAL POLICIES Fiscal integrity is a top priority for Chesterfield County as well as for the School Division. The County and School Division financial policies lay the foundation for financial planning and management and provide guidelines against which budgetary performance can be measured and proposals for future budgets can be evaluated. In all cases, the County and School Division will be in adherence with all financial policies with the adoption of the FY2018 budget FINANCIAL MANAGEMENT: The School Board shall manage and control the funds made available to the School Board for the public schools and may incur costs and expenses. At least once each year the School Board will submit a report of all its expenditures to the appropriating body on or before September 15 following the close of the fiscal year. Such report shall also be made available to the public either on the division website or in hard copy at the central division office on a template prescribed by the State Board of Education. The Superintendent or the Superintendent's designee shall be responsible for administering the division budget in accordance with School Board policies and applicable state and federal regulations and laws; therefore, the Superintendent or the Superintendent's designee will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division ANNUAL BUDGET: The annual school budget is the financial outline of the division's education program. It presents a proposed plan of expenditures and the expected means of financing those expenditures designed to accomplish the educational goals and priorities of the division. After adoption, it provides the primary means of managing expenditures. The fiscal year begins on the first day of July and ends on the thirtieth day of the following June. The Superintendent shall prepare an estimate of the amount of money needed during the next fiscal year for the support of the public schools of the division. Such estimate, upon the approval of the School Board, shall be submitted to County Board of Supervisors. The estimate shall set up the amount of money needed for each major classification prescribed by the State Board of Education and such other headings or items as may be necessary. The School Board recognizes the value of receiving input from staff, parents, students, and the community members throughout the budget process. To this end, the Superintendent may establish a Budget Advisory Committee for each budget development cycle to assist the Superintendent in establishing the budget priorities for the next two-year budget. Additionally, the Superintendent or the Superintendent's designee shall prepare a budget calendar identifying all deadlines for the annual budgetary process. The calendar shall include at least one work session for reviewing the budget and at least one public hearing on the budget. Notice of the time and place for the public hearing shall be published at least ten days in advance, in a newspaper having general circulation within the division. The budget shall be based on forecasts of changes in student enrollment and data on student achievement and progress in meeting the educational goals and priorities established in the School Board s long-range plan. Upon approval of the school division s budget by the appropriating body, the school division shall publish the approved budget, including the estimated required local match, on its website and the document shall also be made available in hard copy as needed to citizens for inspection BUDGET - FUNDS TRANSFERS: The adoption of the budget by the School Board includes the authority for the administration to make expenditures as appropriated by the Appropriation Resolution approved by the Board of Supervisors. Such appropriation may relate to its total only or to such major classifications prescribed by the State Board of Education pursuant to Va. Code Transfers between major object groups within a department/school or from one department/school to another in the same major classification shall require the approval of the Superintendent or the Superintendent's designee. In the event that the Board of Supervisors appropriates by major classifications and grants authority to the Superintendent and/or the School Board to transfer a portion of the funds from one major classification to another without the further approval of the Board of Supervisors, such transfer, or successive transfers, may be accomplished as authorized and limited by the Appropriation Resolution. In no event shall a major classification transfer exceeding $50,000 occur without the prior approval of the School Board. Major classification transfers approved by the Superintendent shall be reported to the School Board at its next occurring regular meeting. Proposed transfers in excess of the dollar limitations established in the Appropriation Resolution shall be submitted to the Board of Supervisors for prior approval. A budget status report reflecting changes to the approved budget, as amended, shall be presented to the School Board and the Board of Supervisors as necessary, but no less often than semi-annually. Changes to major classifications, if any, shall be included in this report. Innovative. Engaging. Relevant..P age 170

178 ORGANIZATIONAL SECTION SCHOOL BOARD FINANCIAL POLICIES FINANCIAL GRANTS: The School Board may seek as many sources of revenue as possible to supplement funds provided through state and local government funding. Applications for funds or reimbursement requests to grantors must be approved by the Superintendent or the Superintendent's designee prior to submission. To ensure coordination and avoid confusion in developing proposals and making application for specially funded programs, the Superintendent or the Superintendent s designee may establish standard procedures for the preparation of proposals and their review. The Superintendent or the Superintendent's designee shall also ensure that none of the conditions of acceptance is in conflict with the policies of the School Board, the objectives of the division, or state or federal law. The Superintendent or the Superintendent's designee may submit grant proposals or applications for special grants without the approval of the School Board. However, no such application or proposal shall in any way obligate or bind the School Board unless and until the School Board accepts the grant after full disclosure of the grant s provisions and funding availability PROCUREMENT: The purpose of this policy is to continue public confidence in purchasing by the School Board, to encourage competition in public purchasing among vendors or contractors, to administer fairly and equitably purchasing policies among bidders and to obtain high quality goods and services at the lowest possible price. All public contracts with non-governmental contractors for purchases involving goods, services and capital projects for the School Board shall be accomplished through the County of Chesterfield Purchasing Department and in compliance with its policies and procedures, with the following exceptions: 1. The Superintendent is the purchasing agent for School Board construction funds; and 2. The Director of Food Services is the purchasing agent for the School Board for purchasing food supplies for schools. Nothing in this policy shall prevent the School Board from complying with the terms and conditions of any grant, gift or bequest that are not prohibited by law. Note: As of July 1, 2016, the Purchasing Department of Chesterfield County became the purchasing agent for School Board construction funds. At the time of this publication, a revision to policy 7150 has not yet been approved by the School Board. Innovative. Engaging. Relevant..P age 171

179 ORGANIZATIONAL SECTION COUNTY FINANCIAL POLICIES (limited to those affecting school division operations) The following financial policies of Chesterfield County are included below to provide the reader with the additional guidelines that affect the fiscal planning and management of Chesterfield County Public Schools. BALANCED BUDGET The provisions of the Code of Virginia shall control the preparation, consideration, adoption, and execution of the County budget. In addition, the County Charter requires the budget to be balanced. The County s budget is considered balanced if estimated revenues meet planned expenditures. The budget shall control the levy of taxes and the expenditure of money for all County purposes during the ensuing fiscal year. Status: The FY2018 budget is balanced. REVENUE The County will strive to maintain a diversified and stable revenue system to shelter the organization from fluctuations in any single revenue source and ensure its ability to provide ongoing service. Fund Balance - The unassigned fund balance has been established over many years to provide the County with sufficient resources to finance unforeseen emergencies without borrowing. To conserve and avoid reliance on this balance, the County will not finance operations from the unassigned fund balance. Status: The County has not used unassigned fund balance to finance current operations. Revenue or Tax Anticipation Notes - The County does not intend to issue tax or revenue anticipation notes to fund government operations. Chesterfield County intends to manage cash in a fashion that will prevent any borrowing to meet working capital needs. Status: No revenue or tax anticipation notes have been issued to fund government operations. Bond Anticipation Notes - The County does not intend to issue Bond Anticipation Notes (BANs) for a period of longer than two years. If the County issues a bond anticipation note for a capital project, the BAN will be converted to a long-term bond or redeemed at its expiration. Status: No Bond Anticipation Notes have been issued for longer than two years or are currently outstanding. Fees and Charges - All fees established by the County for licenses, permits, fines, services, applications, and other miscellaneous charges shall be set to recover at least a portion of the County s expense in providing the associated service. All fees shall be reviewed annually. Status: Fees for services are reviewed annually. The Revenue Analysis section included in the adopted budget will include details on any fee adjustments. Restricted Revenue - Restricted revenue shall only be used for the intended purpose. Status: Restricted revenues have only been used for the explicit purposes for which they were received. Revenue Diversification - Current revenues will fund current expenditures and a diversified and stable revenue system will be maintained to protect programs from short-term fluctuations in any single revenue source. Status: The County s revenue base is diversified and stable. Please refer to the Revenue and Expenditure Summaries section of this document for details regarding the County s revenue sources. Revenue Collection - The County shall strive to achieve an overall property tax collection rate of 100 percent. Status: The property tax collection rate for FY2016 was 97.6 percent of the total tax levy, up from 95.7 percent in FY2015. Use of One-time Revenue/One-time Expenditure Savings - The use of one-time revenues and one-time expenditure savings will be used for non-recurring expenditures and can be appropriated for use in the current fiscal year or subsequent fiscal years. Status: One-time revenues and one-time expenditure savings are only used for non-recurring expenditures and can be appropriated for this use in either the current fiscal year or subsequent fiscal years. Innovative. Engaging. Relevant..P age 172

180 ORGANIZATIONAL SECTION COUNTY FINANCIAL POLICIES OPERATING BUDGET POLICIES Unassigned General Fund Balance as a Percentage of General Fund Expenditures - This ratio indicates the general ability of the County to cope with financial emergencies and fluctuations in revenue cycles. The County has established a target ratio of eight percent with a floor of six percent. Status: The actual percentage for June 30, 2016 was 8.7 percent, remaining steady over the past five years. Moreover, all five years embedded in the FY2018 budget are built at the 8.0 percent level. Additionally, in FY2017 the County projects a positive contribution to unassigned fund balance of approximately $1.3 million, and remains in compliance with policy in FY Fund Balance Levels - The unassigned fund balance target is funded for the upcoming fiscal year from prior year surpluses and budgeted additions. Both the general government and school system share in maintaining the County s fund balance. Status: Unassigned fund balance is not budgeted in FY2018 (see FY2018 Highlights above), but this remains in compliance with the 8.0 percent level. Current General Fund Revenues Supporting Current Expenditures - Ongoing operating costs should be supported by ongoing, stable revenues. Reserves or balances should be used only for one-time expenditures, such as unanticipated emergencies and projects. Status: Estimated revenues are equal to projected operating expenditures. Revenue and Expenditure Projections In order to facilitate prudent financial planning and decisions, the County prepares an annual budget with a four-year projection of general fund revenues and expenditures. In addition, the County includes a five-year plan that provides a roadmap for achieving the Board of Supervisors future programmatic goals. The Five-year Plan will project any major programmatic changes that would impact the operating budget between FY Status: The FY2018 budget includes revenue and expenditure projections for FY and a five-year plan for programmatic adjustments for FY Budget Performance Monitoring - The Budget and Management Department maintains contact with departments throughout the fiscal year to ensure the budget is implemented as planned. Expenditure and revenue projections are developed and reviewed with department directors, executive leadership, and the Audit and Finance Committee. The County Administrator, through the Budget and Management Department, exercises appropriate fiscal management to ensure that the County adheres to the adopted budget. Status: Revenue and expenditure projections are developed and reviewed throughout the year. Adjustments to the budget, as detailed in the appropriations resolution, are brought before the Board of Supervisors. School Board Preliminary Funding Formula - Each fall, the County Administrator provides the School Board with a preliminary estimate of local funding for the upcoming fiscal year. The School Board uses this preliminary estimate to formulate its budget. The formula begins with a baseline percentage of support for education and builds from there as needs dictate. Status: The FY2018 budget allocates $275 million in pure local funding to the school. Maintenance of Capital Assets - The multi-year capital plan and annual operational budget should provide sufficient funds, on an ongoing basis, for condition assessment, preventative maintenance, and repair of the County s capital assets. On average, the County should endeavor to reinvest 2.5 percent of the calculated replacement value of its facilities into major maintenance each year. Status: The County is working to achieve this goal; 2.5 percent of replacement costs is projected to be reached with the FY2022 projected budget. Payments for Defined Pension Benefits - The County is committed to making annual payments to an established trust in an amount that is the greater of a) the actuarially determined contribution or b) the expected benefit payments, to sustain funding levels associated with defined pension benefits offered by the employer. Initial payments to the respective trusts will be made annually prior to September 1 and any additional contributions, if needed, would occur prior to year-end and be paid from appropriated amounts or other sources targeted for trust deposits. Status: Payments made to the pension trusts during FY2017 were not subject to the financial policy adopted for the FY2018 budget. However, Chesterfield County Public Schools made contributions to the pension trust in December 2016 and March 2017 that exceeded the actuarially determined contribution amount and expected benefit payments. The Chesterfield County local government expects to make a payment greater than or equal to the actuarially determined contribution amount in June Innovative. Engaging. Relevant..P age 173

181 ORGANIZATIONAL SECTION COUNTY FINANCIAL POLICIES Budget Document Standards - The County will annually seek the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award. Status: The County has received this award for the past 31 consecutive years. Assumption of Program Costs - The County s general policy is to eliminate programs that are predominately supported by outside funding when federal, state, or other grant funding is terminated. In recent years, limited exceptions to this policy have been made, specifically in the areas of public safety and criminal justice. Status: The Board of Supervisors will evaluate local assumption of the program on a case-by-case basis, upon termination of outside funding. CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program Preparation - In accordance with the County Charter and in order to meet the debt ratio targets, schedule debt issuance, and systematically improve the County s infrastructure, the County annually adopts a five-year Capital Improvement Program. The first year of the Capital Improvement Program becomes the capital budget, and years beyond the first year are utilized for planning purposes. Status: Each year the Board of Supervisors adopts a five-year Capital Improvement Program. Transfer to the Reserve for Capital Improvement Program (RFCIP) - The County is committed to funding a significant portion of capital improvements with current revenues. The Board of Supervisors established policy annually allocates an amount equal to five percent of general fund departmental expenditures (excluding transfers, grants, unassigned fund balance, debt service, and respective flow-through expenditures). The School Board also strives to allocate an amount equal to five percent of the local portion of the general fund transfer to schools to RFCIP. Status: Seventy-eight percent of the County s general government FY CIP is funded with current revenues. For FY2018, the percentage of general fund departmental expenditures allocated to RFCIP, including the portion of the vehicle registration fee that is dedicated for transportation improvements (and associated reserves), is 8.9 percent and averages 8.0 percent over the five-year period. Capital Improvement Assignment - The County s policy of funding a large portion of capital expenditures as we go by consistently setting aside five percent of operating expenditures for capital investments further enhances debt management. Annually, some portion of the assignment is not allocated to specific projects and remains available to deal with unforeseen circumstances for future capital projects. Status: The unallocated CIP amount remaining in the reserve for future capital projects in FY2018 is $541,700. DEBT The Board of Supervisors established financial policies also include the guidelines below which direct any financial decisions on debt issuance. Adherence to these guidelines allows the County to plan for the necessary financing of capital projects while maintaining creditworthiness. In addition, adherence to these policies has enhanced Chesterfield County's financial position. As mentioned in the FY2018 highlight section above, the Debt Ratio Policy included an amendment to the planning cap and ceiling of the Debt as a Percentage of Assessed Value as well as the addition of two ratios: Debt to Personal Income and the 10-Year Payout Ratio. These changes are highlighted in the following chart. Innovative. Engaging. Relevant..P age 174

182 ORGANIZATIONAL SECTION COUNTY FINANCIAL POLICIES Debt Ratio Policies As part of its debt policy, Chesterfield County has established planning caps and ceiling numbers for certain ratios. These key debt ratios are shown below: Planning Planning Ratio 30-Jun-16 Cap Ceiling Debt as a Percentage of Assessed Value 1.19% 2.50% 3.00% Debt per Capita $1,389 $1,802 $2,027 Debt to Personal Income 2.86% 5.00% 6.00% Debt Service as a Percentage of General Government Expenditures 6.32% 10.00% 11.00% Unassigned General Fund Balance as a 6.00% Percentage of General Fund Expenditures 8.69% 8.00% (floor) 10 Year Payout Ratio 79.2% 65.00% 60.00% (1) Ratio calculations include general obligation bonds, certificates of participation, taxable revenue note, development agreements, public facility lease and obligations under capital lease. Excludes issuance premium or discount, EDA special assessment revenue notes and Enterprise Fund obligations. Long Term Debt Policy The County will use debt financing for capital improvement projects and unusual equipment purchases when: a) the project is included in the County s CIP OR the project is a critical need whose timing was not anticipated during development of the CIP. b) the project's useful life will be equal to or exceed the term of the financing. c) there are designated revenues sufficient to service the debt. It is important to be clear in defining debt as it relates to the ratios described above. The calculation that is used most frequently among municipal rating agencies is the one that considers all debt supported by tax revenues. This debt position shows the amount of indebtedness serviced from the general fund; that is, it reflects the debt service payments made directly from the County s tax revenues. This is net tax-supported debt. Debt Refunding The County s portfolio of outstanding debt will be periodically reviewed for the opportunity to refinance existing debt when interest rate conditions are favorable for producing debt service savings. As a general rule, refundings will be considered only if the present value savings of a particular refunding issue will exceed 3 percent of the refunded principal and generate at least $500,000 in aggregate savings. Debt Structure The County will strive to repay new debt issues using a level principal repayment structure over the life of the issue in order to help maintain stated payout ratio goals. INVESTMENT POLICIES (excerpts from the County Treasurer s Investment Policy) Cash and investment programs will be maintained in accordance with the County investment policy and will ensure that proper controls and safeguards are maintained. County funds will be managed in a prudent and diligent manner with an emphasis on safety of principal, liquidity, and financial return on principal. The Investment Policy has been established to ensure effective management of the day-to-day investment activity for the County and is designed to increase non-tax revenues by investing funds when not needed for current obligations. The objective is to obtain the highest possible yield on available financial assets, consistent with constraints imposed by safety objectives, cash flow considerations, and the laws of the Commonwealth of Virginia that restrict the placement of public funds. Innovative. Engaging. Relevant..P age 175

183 ORGANIZATIONAL SECTION COUNTY FINANCIAL POLICIES The County s investment portfolios shall be managed in a manner to attain a market rate of return throughout budgetary and economic cycles while preserving and protecting capital in the overall portfolio. Investment Policy goals have been established with a priority emphasis on safety, liquidity, and yield. Investment in derivatives is prohibited by County policy and procedures. Maturities Maturity scheduling shall be timed according to anticipated need. Investment maturities for operating funds shall be scheduled to coincide with projected cash flow needs, taking into account large routine expenditures as well as considering sizable blocks of anticipated revenues. Investment of capital project funds shall be timed to meet contractor payments. Current certificate of deposit maturities in governmental funds shall not exceed twelve months. Diversified Investing The County will diversify use of the investment instruments to avoid incurring unreasonable risk inherent in over-investing in specific instruments, individual financial securities, or maturities while attaining market average rates of return. Investment of Bond Proceeds Bond proceeds are invested exclusively through the State Non-Arbitrage Program (SNAP). The program consists of a professionally managed money market investment pool that provides local governments with a convenient method of pooling proceeds of bonds and notes for temporary investment accounts within the program. Innovative. Engaging. Relevant..P age 176

184 ORGANIZATIONAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES Accounting Hierarchy for Expenditures: Section of the Code of Virginia sets forth requirements for a system of accounting, statements of funds available, classification of expenditures. The State Board, 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, state and local, and the treasurer or other fiscal agent of each school division shall render each month to the school board a statement of the funds in his hands available for school purposes. The Board shall prescribe the following major classifications for expenditures of school funds: (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operation and maintenance, (v) school food services and other non-instructional operations, (vi) facilities, (vii) debt and fund transfers, (viii) technology, and (ix) contingency reserves. Building on this requirement, the following is the hierarchy for Chesterfield County Public Schools expenditures: 1. Funds (described below) 2. Appropriation categories (as shown above in Section of the Code of Virginia) 3. Functions 4. Programs/locations 5. Objects of Expense - Object codes are used to specify the actual service or item procured by the school division. This level of detail provides accurate accounting of expenditures within the various school and central office budgets. Description of School Funds: The FY2018 financial plan for Chesterfield County Public Schools is comprised of four funds. These funds are described in summary below and in much greater detail throughout this document. Operating Fund: This fund totals $621,852,200 and 7,002.8 full-time equivalent positions or FTEs for FY2018 and finances the majority of the division s daily operating functions. Nearly 100% of the revenue supporting this fund is derived from state and local sources, primarily state aid, sales tax and the county transfer. Grants Fund: Funding is received to support this fund from both the state and federal governments, as well as from public and private organizations. The estimate for FY2018 for the grants fund is $28,887,700 including 333 full-time equivalents (FTEs). In total, CCPS receives funding from approximately 43 grant sources on an ongoing annual basis. This funding supports programs such as the Individuals with Disabilities Education Act (IDEA), Title I, Title II, Title V, Headstart, Drug-free Schools. Governor s Technology Initiative, Carl Perkins Vocational Education and Adult Education. Federal Food Services Fund: Chesterfield County Public Schools operates a federal school lunch program in all schools. Federal and state funds are received as well as revenue from sale of meals. State revenue is received for the State's share of the Federal program. This fund is not supported by County resources. Federal revenue is distributed based on the number of breakfasts and lunches served in the participating schools. Planned expenditures of $27,705,400 and FTEs in FY2018 include all operating and administrative costs for all K-12 food services, including a transfer to the School Operating Fund annually to partially offset the cost of building usage. A breakfast program is also available in all of our elementary and middle schools. Capital Improvement Fund: This fund supports construction and renovation projects, major maintenance for our facilities, and the technology plan. The budget for this fund generally spans five years; however, the current CIP adopted for FY2018 is part of a 7-year plan. Funding sources include debt proceeds, cash proffers, funding from the governor s state technology initiative and pay-as-you go cash funding. Innovative. Engaging. Relevant..P age 177

185 ORGANIZATIONAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES SUMMARY OBJECT CODE DEFINITIONS: 51 Series Personnel The 51 series of object codes ( ) includes salaries and wages for employees of the school division as well as overtime expenditures, supplements, and other allowances. The 3rd digit of the object code determines full-time, part-time, temporary, etc. as follows: 1 = Full-time, 2 = Overtime, 3 = Part-time, 4 = Temporary, 5 = Substitute, 6 = Supplemental Pay, 7 = SRP. 52 Series Benefits The 52 series object classification codes are used for payment of benefits provided as part of an employee s overall compensation and includes FICA, pensions, insurance, and allowances. 53 Series Contractual Services The 53 series of object classification codes are used for contractual services from institutions and individuals. 54 Series Internal Charges The 54 series object classification codes are charges from one activity/element of the local government to another for the use of intragovernmental services such as purchasing, risk management, fleet maintenance, and accounting. 55 Series Other Charges The 55 series of object classification codes are used for the procurement of other services such as travel, utilities, rentals and registration fees. 56 Series Supplies and Materials The 56 series of object classification codes are used for the procurement of instructional and general use supplies and materials of all types with a per-item cost up to $4, Series Payment to Joint Operations These are payments for operations that are jointly operated by two or more local governments. An operation is jointly operated if the local governments has responsibility for ownership and policymaking. 58 Series Capital Outlay The 58 series of object classification codes are used for the procurement of all additional and replacement items of a capital outlay nature. As a general rule, capital outlay items are those that have a useful life of several years, and have a per-item cost of at least $5, Series Other Uses of Funds The 59 series of object codes denotes other uses of funds such as redemption of principal and interest on long-term debt as well as lease-purchase payments. 61 Series Transfers Out The 61 series of object codes are used to classify transfers out of the operating fund to other funds such as matching funds for grants and reserve set-aside for capital projects. Innovative. Engaging. Relevant..P age 178

186 ORGANIZATIONAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES REVENUE OBJECT CODE DEFINITIONS: LOCAL REVENUE The School Board approves and the Board of Supervisors appropriates a number of miscellaneous revenue sources such as facility rentals, tuition and student fees. These sources are described below. Room Rental Many of the schools in Chesterfield County are used by faith-based organizations, dance companies, non-school sports programs, and Boy and Girl Scout troops. These funds partially offset the costs of custodial services and utilities. Student Parking Fees CCPS charges fees to high school students who choose to drive personal vehicles to school. The schools retain $5.00 per student fee to cover the cost of parking decals, and the remaining funds are a general revenue source for the operating fund. Chromebook Fees In FY2015, CCPS began implementing the Chromebook Initiative, providing (over two years) all secondary school students with a Chromebook. Each student pays a $50.00 fee. $25.00 of this fee is retained in the operating funds for costs associated with lost cords, damages to equipment, etc., while the other $25.00 is transferred to the CIP fund to help offset the cost of the initiative. Print Shop Charges The CCPS Print Shop is located in the Chesterfield Tech Center at Courthouse and provides printing services for schools and departments, as well as some County offices. Food Service Use of Buildings The Food Services fund is charged for use of school buildings and other services provided by the operating fund annually. The amount charged is determined by the allowable unrestricted Indirect Recovery Rate set by the Virginia Department of Education annually. Tuition - Other Localities Tuition is charged for students who do not reside in Chesterfield County but who have been approved to attend Chesterfield County Public Schools in accordance with the Code of Virginia, Section Tuition - Summer Session Summer Session tuition rates are set prior to the beginning of the summer school session each year. These funds offset a portion of the costs of the various programs offered in summer school. Tuition - Summer Online Learning Online summer courses are offered to CCPS students, as well as students from other localities. These funds offset the costs associated with the summer program. Tuition - Driver's Education County students who enroll in a driver's education course are assessed a fee. Innovative. Engaging. Relevant..P age 179

187 ORGANIZATIONAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES Adult Education The Adult Education program collects fees and tuition in support of its various programs, including the nursing program and alternative day school classes. Sale of Equipment Funds are received from the sale of obsolete equipment, vehicles, and textbooks by the school division. Postage Sales The Chesterfield County Public Schools mailroom processes all mail for the County and the Schools. Activity Trip Transportation Charges Chesterfield County school buses are used throughout the school year for a variety of activity trips (related to curricular needs as well as athletics). Donations CCPS receives donated funds from outside organizations, as well as individual schools activity funds for various expenses throughout the year. Reimbursed Services CCPS receives reimbursements for various expenditures throughout the year, such as wellness, recertification, COBRA insurance, and personnel expenditures covered by school activity funds. Insurance Recovery Schools and departments file for losses or damages to property and materials, and pay for repairs or replacements. CCPS receives funds from Risk Management to reimburse for those repairs or replacements. Miscellaneous Revenue Funds are received annually for ERATE (a federal program sponsored by the Federal Communications Commission (FCC) to provide discounts for telecommunication services) and Anthem health insurance refunds. FEDERAL REVENUE Federal revenue in the operating fund consists of general funds that are paid directly to the school division for the operation of instructional programs. These funding sources constitute a small portion of the total operating fund. All Federal funds, except Impact Aid, are also appropriated by the General Assembly through the Appropriation Act and administered by DOE. Impact Aid Chesterfield County Public Schools receives Federal funds from the Federal Department of Education based on information submitted annually as a local education agency (LEA) that serves significant numbers of federally connected children. Junior Reserve Officers Training Corps (JROTC) Chesterfield County Public Schools receives funds from the federal government for its participation in Junior Reserve Officer's Training Corps at five of our high schools. The Air Force program is offered at Monacan High School, the Naval program at James River High School, and the Army program at Midlothian, Meadowbrook and Thomas Dale High Schools. The funds received partially offset salary costs for administrators of this program. Innovative. Engaging. Relevant..P age 180

188 ORGANIZATIONAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES COUNTY REVENUE County General Fund Transfer The Chesterfield County General Fund Transfer supports the school division's operations and debt service. Prior Year Fund Balance In recent years, the school division has been dependent on the appropriation by the Board of Supervisors of 2 years prior remaining balance to fully fund the annual operating budget. Limiting dependency on this funding source, at one time as much as $12 million, is a priority in the five-year plan. Beginning Balance As required by County Government, Chesterfield County Public Schools budgets $1,000,000 as a beginning balance annually. STATE REVENUE State funding is provided to local school divisions through the Direct Aid to Public Education budget in the Appropriation Act. The General Assembly appropriates the funds and the Department of Education is charged with administering the funds. Funding is provided in these five major categories which are described in more detail below: I. Standards of Quality (SOQ) including State Sales Tax II. Incentive Programs III. Categorical Programs IV. Programs funded with Lottery Proceeds V. Supplemental Programs I. Standards of Quality Funding The Virginia Constitution requires the Board of Education to formulate the Standards of Quality (SOQ) for public schools. The General Assembly may revise the SOQ, determines the cost of the SOQ, and apportions the cost between the state and localities. The SOQ is established in the Virginia Constitution as the minimum educational program school divisions must provide. The specific requirements of the SOQ are set forth in the Code of Virginia and the Appropriation Act and include programs and staffing. State funding must be matched by the locality ( required local effort ) and is primarily based on the Composite Index. Funding for the Standards of Quality is provided through a number of accounts, mostly on a per student (in average daily membership) basis. These accounts include: Basic Aid (including health care) Fringe Benefits for funded positions Special Education (VRS, Social Security, Group Life Insurance) Career & Technical Education Sales Tax (1.125%) Prevention, Intervention, and Textbooks Remediation Early Reading Intervention Gifted Education Algebra Readiness English as a Second Language The per pupil amounts for these accounts are determined by an established formula (commonly referred to as the JLARC Methodology developed in the mid/late 1980s). The methodology recognizes three major components: 1. Required number of instructional positions based on the staffing standards contained in the SOQ, Appropriation Act, and Board of Education regulations, with funded salaries and benefits applied to the positions. 2. Recognized support positions with funded salaries and benefits. 3. Recognized non-personnel support costs (i.e. utilities, supplies, etc.). The support position and non-personnel support costs are based mostly on prevailing costs (a formula comprised of spending by local school divisions for these items). Support positions are now capped based on a ratio to funded instructional positions. Innovative. Engaging. Relevant..P age 181

189 ORGANIZATIONAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES Almost all school divisions hire more instructional positions than those required by the SOQ and funded by the state. Any positions over and above the required number are funded 100% by the locality. Once per pupil amounts have been determined, apportionment of the costs between the state and locality is based upon the Composite Index of Locality Ability-to-Pay. This formula is determined by the General Assembly and set forth in the Appropriation Act. The formula uses three indicators to determine ability to pay : 1. True value of real property in the locality (50%) 2. Virginia adjusted gross income in the locality (40%) 3. Taxable retail sales in the locality (10%). To account for varying sizes of localities, each indicator is expressed on a per capita basis (using local population) and weighted 1/3 and on a per student basis (using student enrollment) and weighted 2/3. The composite index value is the proportion of local values relative to state averages. Each index is adjusted to establish an overall local share of 45% and a state share of 55%. The maximum index is.8000 (meaning a locality will not have to pay more than 80% of the calculated SOQ costs). II. Incentive Funding Incentive programs are voluntary programs. In order to receive the state funds, school divisions must agree to meet the requirements of the various programs. They must certify that they will offer the programs, meet the requirements and provide the required local effort for those programs. Examples include Governor s Schools, Governor s Technology, the Compensation Supplement, Math/Reading Instructional Specialists, Early Reading Specialists, Special Education Endorsement Program and Clinical Faculty Program. Chesterfield County Public Schools does not participate in the all of these programs. III. Categorical Funding Programs in this area are primarily driven by state or federal requirements and may exist in some public school divisions and not in others. Programs are usually targeted to the particular needs of specific student populations such as students that are homebound, housed in local jails, or in regional detention facilities. Other programs include Virtual Virginia, School Lunch and Adult Education and Literacy. IV. Lottery Proceeds State law requires that revenue from the Lottery Proceeds Fund be designated for public education. To ensure this occurs, funding for specific programs is included in the Appropriation Act from this Fund. All of these programs are SOQ, Incentive, or Categorical programs but are included in this category to clearly illustrate that lottery proceeds are being used to support public education. However, all of these programs were at one time funded with state general fund dollars. Therefore, additional funding was not provided to public education, rather general fund dollars were freed up to be used for other non-education purposes. For FY2018, a total of seventeen programs are funded from the Lottery Proceeds Fund. Some are SOQ accounts, such as textbook funding which is split-funded with the SOQ, SOL Algebra Readiness, Early Reading Intervention, English as a Second Language, K-3 Primary Class Size Reduction, the Virginia Preschool Initiative, Mentor Teacher Program, School Breakfast Program, Foster Care, At- Risk, ISAEP and Career and Technical Education among others. V. Supplemental Education Programs Funding in this category is directed to specific regional programs, selected school divisions or even individuals for specific purposes and are not available on a statewide basis. Examples include the Virginia Teaching Scholarship Loan Program and National Board Certification teacher bonuses. GRANTS FUND REVENUE The Grants Fund for Chesterfield County Public School is funded primarily with federal revenue. Federal funds supporting education in the Commonwealth are derived from the U.S. Department of Education and the U.S. Department of Agriculture. Grants from these entities are provided to the Commonwealth and then passed through to local school divisions for specific purposes. These federal funds are appropriated by the General Assembly in the Appropriation Act. Grant awards are made to the local school divisions with payments made on a reimbursement basis. The federal programs included in the FY2018 Budget are: 1. Elementary and Secondary Education Act (No Child Left Behind Title 1) - $6,618, Individuals with Disabilities Act - $11,671, Preschool Handicapped - $207, Carl Perkins Act - $620, Headstart - $1,122,200 Innovative. Engaging. Relevant..P age 182

190 ORGANIZATIONAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES 6. Title II - $1,120, Title III - $378, st Century Learning - $1,089, VCU META - $115, Richmond Regional Homeless - $15, Adult Education - $340, Safe Routes to Schools - $35, Virginia Preschool Expansion - $1,682, Juvenile Justice - $35,000 State revenue is included in the FY2018 budget for grants such as the Governor s Technology Initiative ($1,689,200); Project Graduation ($100,000); Foundation for Healthy Youth ($65,300); General Adult Ed and Race to GED ($85,000); and Jobs for Virginia Graduates ($75,000); Individual Student Alternative Education Plan ($47,200); Peer Tech ($5,000), Teacher Mentor Grants ($31,600); Alternative Teacher Compensation ($200,000); Middle School Teacher Corps ($10,000) and Career Switcher ($8,000). Local funds are also included in the FY2018 budget for grants. These funds include a transfer from the Operating Fund for various grants of $450,400; as well as tuition collected, donations, and indirect recovery funds totaling $571,600. A grant reserve is budgeted for FY2018 at $500,000 to provide an appropriation for new grants that may be awarded throughout the school year, or those for which CCPS receives larger than budgeted awards. FEDERAL FOOD SERVICES REVENUE The FY2018 Adopted Budget includes funds totaling $27,705,400 in FY2018 for the operation of Food Service programs for all schools. The Federal Food Service Fund includes federal funds of $12,075,340. Those funds support the following programs: 1. Federal Breakfast Program - $1,732, Federal Fresh Fruits and Vegetables Program - $275, Federal Lunch Program - $8,712, USDA Program - $1,355,000 State funds of $394,500 are included in the Federal Food Service fund for state programs such as State Breakfast ($203,500) and State School Lunch ($191,000). Local funds totaling $15,235,560 are included in the Federal Food Service fund for Sale of Student Lunches ($4,795,000); Pupil Breakfasts ($577,500); Adult Lunch Sales ($165,000) Ala Carte ($3,268,000); Vending Sales ($200,000); Management Charges ($1,970,000); Use of Reserves (balances from prior years) of $4,097,060 and other local revenue totaling $163,000. Innovative. Engaging. Relevant..P age 183

191 ORGANIZATIONAL SECTION FUND BALANCE Chesterfield County Public Schools In accordance with the following section from the State Code of Virginia, schools divisions are not permitted to hold a fund balance from year to year Limitation on expenditures; penalty. No school board shall expend or contract to expend, in any fiscal year, any sum of money in excess of the funds available for school purposes for that fiscal year without the consent of the governing body or bodies appropriating funds to the school board. Any member of a school board or any division superintendent or other school officer violating, causing to be violated or voting to violate any provision of this section shall be guilty of malfeasance in office. Code 1950, ; 1980, c Chesterfield County The General Fund Balance Analysis shown below is taken from Chesterfield County s FY2018 budget document for reference purposes. Chesterfield County s FY2018 General Fund Balance Analysis Beginning with the adoption of the FY2018 budget, the County is no longer appropriating unassigned fund balance. The premise for the change is that the County does not intend to use fund balance as a revenue source for operational expenses. Budgeting (appropriating) the unassigned fund balance inflates the total as there is no offsetting expenditure planned. Should an unforeseen emergency or project arise, an action of the Board of Supervisors will be required to appropriate funds, as needed, to address the situation. This ability to cope with financial emergencies is measured through the ratio of fund balance as a percentage of general fund expenditures. The County has set the target ratio at eight percent; however, the ratio at June 30, 2016 was 8.7 percent. This ratio has remained steady over the past five years reflecting the County s strong financial position. Accordingly, FY2017 projections include a positive contribution to unassigned fund balance of approximately $1.3 million, and remains in compliance with policy in FY FY2018 Unassigned Fund Balance Projected beginning fund balance $ 60,004,400 Budgeted addition to fund balance $ 0 (not required, beginning balance exceeds FY18 requirements) Projected FY2018 ending fund balance $ 60,004,400 Innovative. Engaging. Relevant..P age 184

192 ORGANIZATIONAL SECTION FUND ACCOUNTING: BASIS OF ACCOUNTING, FUND STRUCTURE, AND BASIS OF BUDGETING The accounts of Chesterfield County Public Schools (CCPS), are organized on the basis of funds. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures. For government-wide reporting, the activities of the County are reported as governmental activities or business-type activities with component unit information discretely presented in separate rows/columns or blended with County funds, as appropriate. BASIS OF ACCOUNTING: Chesterfield County uses either the accrual or the modified accrual basis of accounting, as appropriate, for each funding type or activity, in accordance with the U.S. generally accepted accounting principles (GAAP) applicable to governmental units. The modified accrual basis of accounting focuses on the flow of current financial resources. Revenues are recorded when measurable and available. According to County policy, revenues due on or before the last day of the fiscal year end that are received within 45 days after fiscal year end are considered available. Expenditures are generally recognized when the related fund liability is incurred. An exception to this general rule is principal and interest on general long-term debt which is recorded as an expenditure when paid. In applying the accrual concept to revenues, the legal and contractual requirements of the individual programs are used as guidance. Certain revenues must be expended for a specific purpose and others are virtually unrestricted as to purpose of expenditure. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when liabilities are incurred without regard to receipts or disbursements of cash. Unbilled accounts receivable are accrued when earned in the Enterprise Funds. FUND TYPES: These are the funds through which most functions of the school board are financed. All expendable financial resources and the related liabilities are accounted for through these funds. The following four funds are maintained by the school division: Operating Fund The operating fund is used to account for all financial resources except those required to be accounted for in another fund. It finances the majority of the daily operations of the school division and accounts for nearly 92% of the total adopted budget for FY2018. Nearly all of the revenues accounted for in this fund are received from state and local sources. Grants Fund Chesterfield County Public Schools receives grant funding from state and federal sources, as well as public and private organizations for specific purposes. These funds are accounted for in the grants fund which comprises about 4% of the total adopted financial plan for FY2018. Federal Food Services Fund CCPS operates a federal school lunch program in all schools. These programs are not supported by county resources, but rely on state and federal funds as well as revenue from the sale of meals. These funds make up the remaining 4% of the total adopted budget for FY2018. Capital Projects Fund The Capital Projects Fund is used to account for financial resources that are restricted, committed or assigned to expenditures for capital outlay, including the acquisition or construction of capital facilities and other capital assets. BASIS OF BUDGETING: Annual budgets are adopted for all funds including capital projects. The Capital Improvement Plan is budgeted on a project-by-project basis which spans multiple fiscal years. All budgets are consistent with GASB and GAAP requirements. The budget period is the same as the accounting reporting period. The budget document contains fund statements for all school funds. Budgetary Basis refers to the basis of accounting used to estimate financing sources and uses in the budget. Modified accrual basis indicates expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred, and revenues are recorded when they become susceptible to accrual, that is both measurable and available. Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received. Innovative. Engaging. Relevant..P age 185

193 ORGANIZATIONAL SECTION BUDGET CALENDAR August 23, 2016 (Tuesday) September 13, 2016 (Tuesday) October 4, 2016 (Tuesday) October 18, 2016 (Tuesday) October 28, 2016 (Friday) November 2, 2016 (Wednesday) Review of Chesterfield Blueprint survey results during School Board Meeting (6:30 p.m. Public Meeting Room) Comparison - Chesterfield Blueprint and 5-year plan School Board Work Session (4:00 p.m. Public Meeting Room) School Board s Citizen Budget Advisory Committee 1 st Meeting (8-9:30 a.m. School Board Administration Building - Board Room) School Board s Citizen Budget Advisory Committee 2 nd Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Joint School Board/Board of Supervisors Work Session to discuss 5-year plan amendments (1:30 p.m. County Administration Building Room 502) School Board s Citizen Budget Advisory Committee 3 rd Meeting (8-9:30 a.m. Hull Room A225) Superintendent s Budget Advisory Committee 1st Meeting (4-5:30 p.m. School Board Administration Building - Board Room) November 9, 2016 (Wednesday) November 16, 2016 (Wednesday) December 6, 2016 (Tuesday) December 8, 2016 (Thursday) December 13, 2016 (Tuesday) Budget Update during School Board Work Session (4:00 p.m. Public Meeting Room) Joint CBAC Meeting during Audit and Finance Committee Meeting (1:30-2:30 p.m. County Administration Building Room 502) School Board s Citizen Budget Advisory Committee 4 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Superintendent s Budget Advisory Committee 2 nd Meeting (4-5:30 p.m. School Board Administration Building - Board Room) School Board s Citizen Budget Advisory Committee 5 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Budget Update during School Board Work Session (4:00 p.m. Public Meeting Room) December 14, 2016 (Wednesday) December 15, 2016 (Thursday) January 3, 2017 (Tuesday) January 9, 2017 (Monday) January 10, 2017 (Tuesday) January 18, 2017 (Wednesday) January 24, 2017 (Tuesday) February 7, 2017 (Tuesday) Meeting with County Administration Governor s Budget Released Meeting with County Administration Superintendent s Budget Advisory Committee 3 rd Meeting (4-5:30 p.m.-school Board Administration Building Board Room) School Board s Citizen Budget Advisory Committee 6 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Superintendent s Budget Advisory Committee 4 th Meeting (10:00-11:30 a.m. Hull) School Board Work Session Superintendent s FY2018 Proposed Financial Plan and FY2018-FY2022 Capital Improvement Plan presented to the School Board 4:00 p.m. Hull Hull Street) School Board Work Session (4:00 p.m. Hull Hull Street) Innovative. Engaging. Relevant..P age 186

194 ORGANIZATIONAL SECTION BUDGET CALENDAR February 13, 2017 (Monday) FY2018 budget overview provided to County Council of PTAs February 14, 2017 (Tuesday) School Board Meeting Final FY2018 report and recommendations of the School Board s Citizen Budget Advisory Committee presented to the School Board Public Hearing (6:30 p.m. Public Meeting Room) February 22, 2017 (Wednesday) February 23, 2017 (Thursday) Board of Supervisors advertises a not to exceed tax rate School Board Work Session 4:00 p.m. Hull Hull Street) February 28, 2017 (Tuesday) March 1, 2017 (Wednesday) March 15, 2017 (Wednesday) March 21, 2017 (Tuesday) March 29, 2017 (Wednesday) April 19, 2017 (Wednesday) April 25, 2017 (Tuesday) May 9, 2017 (Tuesday) May 10, 2017 (Wednesday) May 17, 2017 (Wednesday) June 20, 2017 (Tuesday) July 1, 2017 (Saturday) School Board Meeting FY2018 Financial Plan Draft and FY2018-FY2022 Capital Improvement Plan presented to the School Board for approval (6:30 p.m. Public Meeting Room) School Board s Financial Plan to be transmitted to Board of Supervisors and County Administrator as required by the County Charter Work session on the County Administrator s proposed FY2018 budget including School Board s Financial Plan (4:30 p.m. County Administration Building Room 502) School Board s Citizen Budget Advisory Committee 7 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) Board of Supervisors holds Public Hearing to include input on School Board s Financial Plan Board of Supervisors adopts FY2018 Budget and Capital Improvement Plan School Board s Citizen Budget Advisory Committee 8 th Meeting (8-9:30 a.m. School Board Administration Building - Board Room) School Board adopts FY2018 Annual Financial Plan (6:30 p.m. Public Meeting Room) School Board s Citizen Budget Advisory Committee 9 th Meeting (8-9:30 a.m. Hull Room A256) -CANCELLED- Final budgets distributed to all schools and departments School Board s Citizen Budget Advisory Committee 10 th /Final FY2017 Meeting (8-9:30 a.m. School Board Administration Building - Board Room) School Board s FY2018 Approved Financial Plan posted Fiscal Year 2018 begins Notes: 1) In addition to these scheduled dates/meetings, there are periodic Finance and Audit Committee meetings on a scheduled basis. These meeting agendas include budget-related topics during the process. 2) Community meetings will be scheduled in conjunction with the county. 3) Dates, times, and/or locations may be subject to change. Adequate notice will be given for any necessary changes. Innovative. Engaging. Relevant..P age 187

195 ORGANIZATIONAL SECTION BUDGET PROCESS The Superintendent is required by the Code of Virginia to prepare, with the approval of the School Board, and submit to the governing body or bodies appropriating funds for the school division, the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education. The School Board is required to hold at least one public hearing before it gives final approval to its budget for submission to the governing body. Chesterfield County Public Schools budget process is closely aligned to the school division s strategic plan The Design for Excellence 2020 and will continue to be as we move through the transition (Project E6) toward a new strategic plan. In addition, as part of the FY2015 process, the School Board coordinated with the County to develop a 5-year plan to build on the FY2015 adopted budget, creating a roadmap for the future. Beginning with the FY2015 process as well, a Citizens Budget Advisory Committee (CBAC) was created to assist the Superintendent and School Board in evaluating and allocating resources in alignment with the Design for Excellence 2020 to ensure a high quality, effective and efficient school division. CBAC members serve two-year terms. The work of the committee includes: reviewing the school system s budget process; reviewing expenditure, staffing and performance data and reporting on whether resource allocations advance School Board priorities; working with staff members during budget development to advise the superintendent and School Board on resource allocation relative to alignment with strategic goals; and reviewing projected revenues and expenditures and providing advice on options to compensate for variances. The FY2018 budget process began during the summer of 2016 in a collaborative effort with the county budget office spearheading the Blueprint Chesterfield community engagement campaign an intense effort to involve more stakeholders in guiding the course of the County. The goal of the campaign was to hear what is most important to the citizens of Chesterfield County. The campaign validated what we have known for some time the community focus is on education and public safety. budget development begins, on an annual basis, in late summer/early fall with School Board guidance and direction for development of the budget. The work of the CBAC begins at the same time. Broad input is sought from the community at large, parents, staff members, and organizations such as the Advisory Council of Teachers and Staff (ACTS), Chesterfield Business Council (CBC), Chesterfield Public Education Foundation (CPEF), Chesterfield Education Association (CEA), the County Council of Parent Teacher Associations (CCPTA), Chesterfield Educational Office Professionals Association (CEOPA), and advisory groups. In the fall, each school and department receives a baseline allocation from which it will develop an operating budget request, reflecting its spending plan for the coming fiscal year. The baseline allocation for schools is determined primarily by the application of standards, which meet or exceed State Standards of Quality and/or Standards of Accreditation. These local standards are approved by the School Board. The baseline allocations received by departments are adjusted from year to year to remove one-time expenditures. The budgets developed by departments reflect the funding necessary to accomplish assigned missions and responsibilities and to continue the current level of operation for the school division. Departmental requests above and beyond the baseline allocation, generally called program enhancement requests or priorities (described below), must be justified in every case. An intensive deliberation process begins following the submission of the budget requests. The Superintendent s Senior Leadership members advise the Superintendent generally in the November timeframe of potential budget priorities (program/service enhancements). A budget priority is a recommendation made by one or more of the functional areas of the school division that, if approved, will have an effect on the base budget being developed by schools and departments. A budget priority may be the expansion of an existing program or the addition of a new program. It may also be a recommendation to discontinue a program already in place. These budget priorities submitted to the Superintendent must support one or more of the goals included in the Design for Excellence. Budget priorities meeting this criterion are then presented to the CBAC and the Superintendent s Budget Advisory Council (SBAC). This advisory group is composed of representatives from the organizations mentioned above. The CBAC meets throughout the year and the SBAC meets several times as necessary throughout the months of November and December to review budget requests within the context of available resources and makes recommendations for funding initiatives to the Superintendent. In early January, the Superintendent will determine a total budget that best reflects the school division's mission and vision. Near the end of January of each year, the Superintendent presents this financial plan to the School Board. This ends the first or proposed phase of the budget. The second, or approved, stage of the budget calls for consideration of the Superintendent's proposal by the School Board. Through a series of budget work sessions, a public hearing and a report from the Citizens Budget Advisory Committee, the School Board solicits input with which to develop a budget request to be submitted to the governing body, the Board of Supervisors. The County Charter requires the Superintendent to submit to the County Administrator an estimate of projected revenues and expenditures for the next fiscal year in a form requested by the County Administrator no later than March 1 of each year. The Board of Supervisors also conducts a series of work sessions and a public hearing as it develops the county s budget, which it is required by County Charter to adopt, including the School Board s annual financial plan, no later than May 1 of each year. The Innovative. Engaging. Relevant..P age 188

196 ORGANIZATIONAL SECTION BUDGET PROCESS School Board will then adopt its annual financial plan in final form, based on the County's adopted budget, incorporating any changes that may have taken place since the time the plan was approved at the end of February. The Capital Improvement Plan (CIP) process runs concurrently with the process for developing the operating budget described above. The Plan is developed in close coordination with Chesterfield County, which determines the availability of CIP funds in accordance with the Board of Supervisors established financial policies. The State Code of Virginia and the County charter require the development of a five year capital improvement plan. During the FY2015 process, the Board of Supervisors and the School Board agreed to develop a nine-year plan to include a revitalization plan for a number of schools. That plan was condensed to seven years with the adoption of the FY2017 budget. The plan also includes major maintenance to extend the useful life and maintain the security of our facilities, as well as a blended learning initiative and technology replacement plan. The plan is updated annually and aligned with the County s adopted Comprehensive Plan and Public Facilities Plan. The Capital Improvement Plan process receives public scrutiny and input similar to the operating budget process and is adopted on a similar schedule. The budget process is finalized each year with Board of Supervisors approving a budget by state appropriation category for the school division and adopting an appropriations resolution under which the County and the School Board operates for a given year (shown below in total for the County for FY2018). The School Board adopts its annual budget and capital improvement plan following action by the Board of Supervisors. FY2018 Appropriations Resolution RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES FOR FY2018 FOR THE OPERATING BUDGETS AND THE CAPITAL IMPROVEMENT PROGRAM FOR THE COUNTY OF CHESTERFIELD, VIRGINIA BE IT HEREBY RESOLVED by the Board of Supervisors of the County of Chesterfield: That for the fiscal year beginning on the first day of July 2017 and ending on the thirtieth day of June 2018, the following sections shall be adopted: Sec. 1 The following designated funds and accounts shall be appropriated from the designated estimated revenues for operations and to provide a capital improvement program for the County. It is the intent of the Board of Supervisors that general property taxes levied on January 1, 2017, and due December 5, 2017, be appropriated for FY2018. These appropriations will be made with revenues projected with a $.96 real estate tax rate for calendar year General Fund Estimated Revenue: FY2018 Adopted Local Sources General Property Taxes $432,322,500 Other Local Taxes 119,698,800 Licenses, Permits, & Fees 7,071,100 Fines, Forfeitures & Uses of Money & Property 3,332,700 Service Charges 12,784,600 Miscellaneous and Recovered Costs 5,752,200 Other Agencies State and Federal 144,074,600 Other Financing Sources Use of Restricted, Committed, or Assigned Fund 15,181,700 Balance Transfer from County Grants Fund 1,447,900 Transfer from Mental Health, Support Services 446,900 Transfer from Fleet Management 7,200 Transfer from Water Operating Fund 1,900 Transfer from Wastewater Operating Fund 1,300 Total Revenues $742,123,400 Innovative. Engaging. Relevant..P age 189

197 ORGANIZATIONAL SECTION BUDGET PROCESS FY2018 Adopted Appropriations: General Government $56,269,300 Administration of Justice 9,411,000 Public Safety 171,898,700 Public Works 18,533,500 Health & Welfare 29,229,200 Parks, Recreation, Cultural 21,684,200 Community Development 21,346,200 Debt Service 24,257,300 Operating Transfers 388,881,600 Assignments 612,400 Total General Fund $742,123,400 Comprehensive Services Fund Estimated Revenue: Reimbursement, Colonial Heights $469,500 State Aid, Comprehensive Services 8,663,900 Transfer from Social Services 445,200 Transfer from Schools 3,637,600 Transfer from General Fund 1,922,600 Use of Unrestricted Net Assets 556,000 Total Revenues and Funding Sources $15,694,800 Appropriations: Operating Expenses $14,973,600 Addition to Unrestricted Net Assets 721,200 Total Appropriations $15,694,800 School Operating Fund Estimated Revenue: Local Sources $20,223,200 State 268,743,500 Federal 37,893,940 Transfer from School CIP 74,000 Transfer from School Operating 450,400 Transfer from School Food Service 700,000 Use of Reserve 4,097,060 Transfer from General Fund: State Sales Tax 63,219,400 Local Taxes 266,007,200 Prior Year Revenue 7,036,600 Total General Fund 336,263,200 Use of Assigned Fund Balance 1,000,000 Total Revenues and Funding Sources $669,445,300 Appropriations: Instruction $465,370,134 Administration, Attendance & Health 20,776,870 Pupil Transportation 34,627,609 Operations & Maintenance 48,121,136 Technology 12,965,503 Debt Service 50,293,500 Food Service 26,998,148 Transfer to and/or Assignment for School Capital 9,292,400 Projects Unassigned Fund Balance, 6/30/2018 1,000,000 Total Appropriations $669,445,300 Note: Refer to Section 4 of the Appropriations Resolution for additional information. Innovative. Engaging. Relevant..P age 190

198 ORGANIZATIONAL SECTION BUDGET PROCESS Schools - Appomattox Regional Governor's School Fund Estimated Revenue: Appropriations FY2018 Adopted Local Sources $2,587,800 State 1,321,800 Total Revenues and Funding Sources $3,909,600 Education 3,909,600 Total Appropriations $3,909,600 County Grants Fund Estimated Revenue: Other Governments $12,387,300 Transfer from General Fund 1,334,300 Use of Restricted, Committed, or Assigned Fund Balance 21,200 Total Revenues and Funding Sources $13,742,800 Appropriations: Adult and Juvenile Drug Courts $972,200 Community Development Block Grant/HOME 1,592,600 Domestic Violence Prosecutor 84,900 Domestic Violence Victim Advocate (V-STOP) 60,400 Mental Health Support Services Grants 2,510,700 Fire and EMS Revenue Recovery 6,520,000 Police Grants 64,800 Technology Trust Fund 215,400 USDA Grant - Juvenile Detention Home 65,000 Victim/Witness Assistance 764,800 Virginia Juvenile Community Crime Control Act 892,000 (VJCCCA) Total Appropriations $13,742,800 County CIP Fund Estimated Revenue: Transfer from General Fund $28,404,000 General Obligation Bonds 12,900,000 Lease Financing 8,100,000 Developer Contributions/Interest Earnings 7,713,200 Transfer from Cash Proffers 513,200 State Funds 10,000,000 Total Revenues $67,630,400 Appropriations: County Capital Projects $59,917,200 Transfer to Capital Projects from Cash Proffers 7,713,200 Total County CIP Funds $67,630,400 Note: An additional $2,209,793 in county project savings is already appropriated in the capital project fund that will be reallocated for new projects. Schools CIP Fund Estimated Revenue: Bond Proceeds $64,924,500 Interest Earnings 74,000 Transfer from Cash Proffer Fund 7,200,000 Trf from School Grant Fund (State Technology Funds) 1,800,000 Transfer from School Food Service 484,000 Transfer from School Reserve for Future Capital Projects 7,008,400 Total Revenue and Transfers $81,490,900 Appropriations: School Capital Projects $81,416,900 Transfer to School Operating Fund 74,000 Total Appropriations $81,490,900 Innovative. Engaging. Relevant..P age 191

199 ORGANIZATIONAL SECTION Fleet Management and Radio Shop BUDGET PROCESS FY2018 Adopted Estimated Revenue: Fleet Management Charges $18,092,300 Radio Shop Charges 2,058,500 Total Revenue and Funding Sources $20,150,800 Appropriations: Fleet Management Operations $17,704,000 Radio Shop Operations 2,058,500 Addition to Unrestricted Net Assets 388,300 Total Appropriations $20,150,800 Risk Management Fund Estimated Revenue: Operating Revenues $9,339,000 Total Revenue $9,339,000 Appropriations: Risk Management Operations $9,339,000 Total Appropriations $9,339,000 Healthcare Fund Estimated Revenue: Employee Contributions $31,195,400 Employer Contributions 82,304,600 Total Revenue $113,500,000 Appropriations: Operating Expenditures $113,500,000 Total Appropriations $113,500,000 Airport Fund Estimated Revenue: Operating Revenue $753,700 State and Federal 200,000 Lease Financing 1,800,000 Total Revenue $2,753,700 Appropriations: Airport Operations and Capital Projects $2,753,700 Total Appropriations $2,753,700 Utilities Funds Estimated Revenue: Service Charges $93,700,000 Capital Cost Recovery Charges 19,291,000 Other 4,648,200 Use of Unrestricted Net Assets 57,904,300 Total Revenue $175,543,500 Appropriations: Operations $61,854,200 Debt Service 6,990,400 Transfer to Capital Projects Fund 106,698,900 Total Appropriations $175,543,500 Utilities Capital Project Funds Estimated Revenue: Transfer from Improvement/Replacement Fund $106,698,900 Total Revenue $106,698,900 Appropriations: Capital Projects $106,698,900 Total Appropriations $106,698,900 Stormwater Utility Fund Estimated Revenue: Transfer from Improvement/Replacement Fund $5,967,400 Total Revenue $5,967,400 Appropriations: Operating Expenses $5,967,400 Total Appropriations $5,967,400 Note: $1,987,100 in existing appropriations will also be used to fund FY2018 projects. Innovative. Engaging. Relevant..P age 192

200 ORGANIZATIONAL SECTION BUDGET PROCESS Mental Health Support Services FY2018 Adopted Estimated Revenue: State $5,019,500 Federal 907,400 Other Revenue 21,899,200 Transfer from GF 11,873,000 Total Revenue $39,699,100 Appropriations: Operating Expenses $38,860,100 Transfer to General Fund 446,900 Transfer to Grants 392,100 Total Appropriations $39,699,100 Sec. 2 Subsequent to the appropriations outlined in section 1, the Board of Supervisors may make additional appropriations if there is an unencumbered and unappropriated sum sufficient to appropriate. Sec. 3 The County Administrator may increase appropriations for non-budgeted revenue that may occur during the fiscal year as follows: insurance recoveries of any amount received for damage to any County property, including vehicles, for which County funds have been expended; refunds or reimbursements, in any amount, made to the County for which the County has expended funds directly related to that refund or reimbursement; and other revenue not to exceed $50,000. Budget Change Requests are required when transferring funds between appropriation categories and capital projects, when appropriating revenue and expenditures, or when using a reserve. Approval levels below the County Administrator s $50,000 threshold is delegated at the following increments: $0-10,000 Budget and Management Analyst, $10,001-20,000 Budget and Management Director, $20,001-50,000 County Administrator. Any budget change request above $50,000 will be taken to the Board of Supervisors for approval. Sec. 4 The County Administrator in concert with the Board of Supervisors may increase the general fund transfer to schools and make appropriations in the school operating fund, contingent upon availability of funds and other circumstances, based on the following schedule: $3 million on December 15, $3 million on February 15, and $3 million on May 5. Upon completion of the FY2017 audit, the County Administrator may transfer and appropriate up to $3 million in the Mental Health Fund to establish a fund balance. Sec. 5 The County Administrator may, as provided herein, authorize the transfer of any unencumbered balance or portion thereof from one classification of expenditure to another within the same department or appropriation category. Unless otherwise provided below, the County Administrator may transfer up to $50,000 from the unencumbered appropriated balance and prior year end carry forward assignments from one appropriation category (including assigned fund balance) to another appropriation category or between capital projects. No more than one transfer may be made for the same item unless the total amount to be transferred for the item does not exceed $50,000. The School Board or School Superintendent may make revenue and expenditure transfers among school appropriations categories or between capital projects during the fiscal year with approval delegated, in aggregate, in the following increments: $0-50,000 Superintendent, $50, ,999 School Board, $500,000+ Board of Supervisors. The School Board and/or the School Superintendent shall prepare a budget status report reflecting changes to the approved school budget between appropriation categories or capital projects, as amended, and present it to the County Administrator quarterly. Innovative. Engaging. Relevant..P age 193

201 ORGANIZATIONAL SECTION BUDGET PROCESS Sec. 6 The County Administrator may approve transfers among County and Utility funds to enable the capital projects or grants to be accounted for correctly as long as funding sources are consistent and total appropriation is not increased. The County Administrator is authorized to reallocate funding sources for capital projects, cash proffers, and debt service payments. Upon completion of a capital project or grant program, staff is authorized to close out the project and transfer any remaining balances to the original funding source. Savings in projects initiated as part of a major maintenance program are authorized to be transferred to the corresponding major maintenance account for future improvements. Staff is authorized to reprogram Community Development Block Grant funds by closing program cost centers and transferring funding to newly approved programs based on adoption by the Board of Supervisors. If outside contributions or external revenues do not materialize at the level budgeted, the County Administrator may reduce revenue and expenditure appropriations to the level received. The School Superintendent is authorized to reallocate funding sources for capital projects as long as funding sources are consistent and total appropriation is not increased. Upon completion of a capital project or grant program, staff is authorized to close out the project and transfer any remaining balances to the original funding source or the Reserve for Future Projects. Savings in projects initiated as part of a major maintenance or food services program are authorized to be transferred to the corresponding major maintenance or food services account for future improvements. If outside contributions or external revenues do not materialize at the level budgeted, the School Superintendent may reduce revenue and expenditure appropriations to the level received. Sec. 7 The County Administrator is authorized to transfer among appropriation categories and/or appropriate funds and assignments of fund balance in any amount for supplemental retirement, Workers Compensation, healthcare, and other compensation-related costs, as well as for transfers to departments to cover energy/fuel costs, and funds received from asset forfeitures for allowable expenditures. Within the healthcare fund, the County Administrator is authorized to appropriate use of reserves, interest earnings, and additional employee or employer contributions in any amount to pay claims, deductables, settlements, and any costs associated with healthcare. Sec. 8 All outstanding encumbrances, both operating and capital, in all County funds up to $150 million, at June 30, 2107 shall be an amendment to the adopted budget and shall be reappropriated to the next fiscal year to the same department for which they were assigned in the previous year. At the close of the fiscal year, all unassigned appropriations lapse for budget items other than: those contained in life-to-date funds, budgeted general fund transfers to life-to-date funds; other use of restricted, committed, or assigned fund balances; District Improvement Funds; asset forfeiture funds; grant funds; construction assignments; assignments for County and School reserves for future capital improvements; donations received for specific purposes; tax revenues received for special assessment districts and interest earnings thereon; Fire and Emergency Medical Services apparatus and equipment funding; General Services vehicle and equipment funding; Economic Development incentive funds; and refunds for off-site and oversized water and wastewater facilities. Sec. 9 Any funds specifically budgeted to add to an assignment of fund balance shall be automatically assigned during the year end audit process. All excess revenues and unspent appropriations in the telecommunications program is authorized to be automatically assigned for future telecommunications upgrades. All excess revenues in the BPOL program is authorized to be reserved for future transportation or economic development initiatives. All revenues from the increased vehicle registration fee received in excess of those budgeted for the state revenue sharing program shall be authorized to be reserved for future transportation improvements. Any revenues received from the sale of real property to satisfy delinquent taxes is authorized to be reserved at year end. Staff is authorized to transfer and appropriate up to $937,000 from results at year end into the Stormwater Fund for TMDL related expenses. Innovative. Engaging. Relevant..P age 194

202 ORGANIZATIONAL SECTION BUDGET PROCESS Sec. 10 The County Administrator is authorized to make expenditures from Trust & Agency Funds for the specified reasons for which the funds were established. In no case shall the expenditure exceed the available balance in the fund. Sec. 11 Sec. 12 In accordance with the requirements set forth in Section (C)(2) and Section (E) of the Code of Virginia, as amended by Chapter 1 of the Acts of Assembly (2004 Special Session 1) and as set forth in Item 503.E (Personal Property Tax Relief Program) of Chapter 951 of the 2005 Acts of Assembly, any qualifying vehicle situated within the County, shall receive personal property tax relief in the following manner: f) Personal use vehicles valued at $1,000 or less will be eligible for 100% tax relief; g) Personal use vehicles valued at $1,001 to $20,000 will be eligible for 55% tax relief; h) Personal use vehicles valued at $20,001 or more shall receive 55% tax relief on the first $20,000 of value; i) All other vehicles which do not meet the definition of qualifying (business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program. Pursuant to authority conferred in Item 503.D of the 2005 State Appropriations Act, the County Treasurer shall issue a supplemental personal property tax bill in the amount of 100 percent of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005 or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become unavailable, whichever occurs first. j) Penalty and interest with respect to bills issued pursuant to this section shall be computed on the entire amount of tax owed. Interest shall be computed at the rate provided in Section 9-51 of the County code from the original due date of the tax. The County Administrator is authorized to assign position numbers from the Board approved unallocated pool to a specific department as long as there is sufficient funding appropriated to cover the personnel costs. No new full-time position numbers can be created without Board of Supervisor approval. Sec. 13 The County Administrator, on behalf of the Board of Supervisors, will ensure that the payment amounts for defined benefit pension plans for each liability is funded and paid annually. The County Administrator is authorized to withhold and adjust general fund contributions to other funds to make pension plan payments for the respective funds if not paid on the policy established timeline as applicable. Innovative. Engaging. Relevant..P age 195

203 ORGANIZATIONAL SECTION BUDGET PROCESS Amending the Adopted Budget The State Code of Virginia permits appropriation either by lump sum or by category. The governing body approves the Chesterfield County School Board's budget in the appropriation categories prescribed by the State Board of Education in accordance with the State Code of Virginia; i.e., (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operations and maintenance, (v) school food services and other non-instructional operations, (vi) facilities, (vii) debt and funds transfers, (viii) technology, and (ix) contingency reserves. The School Board, however, has been granted the authority by the Board of Supervisors to make expenditures and incur obligations for specific purposes beyond the funding level of an appropriation category as delineated in Chesterfield County s FY2018 Appropriations Resolution above. In addition, School Board Policy 7120 states: BUDGET - FUNDS TRANSFERS The adoption of the budget by the School Board includes the authority for the administration to make expenditures as appropriated by the Appropriation Resolution approved by the Board of Supervisors. Such appropriation may relate to its total only or to such major classifications prescribed by the State Board of Education pursuant to Va. Code Transfers between major object groups within a department/school or from one department/school to another in the same major classification shall require the approval of the Superintendent or the Superintendent's designee. In the event that the Board of Supervisors appropriates by major classifications and grants authority to the Superintendent and/or the School Board to transfer a portion of the funds from one major classification to another without the further approval of the Board of Supervisors, such transfer, or successive transfers, may be accomplished as authorized and limited by the Appropriation Resolution. In no event shall a major classification transfer exceeding $50,000 occur without the prior approval of the School Board. Major classification transfers approved by the Superintendent shall be reported to the School Board at its next occurring regular meeting. Proposed transfers in excess of the dollar limitations established in the Appropriation Resolution shall be submitted to the Board of Supervisors for prior approval. A budget status report reflecting changes to the adopted budget, as amended, shall be presented to the School Board and the Board of Supervisors as necessary, but no less often than semi-annually. Changes to major classifications, if any, shall be included in this report. Adopted: December 8, 2009 Innovative. Engaging. Relevant..P age 196

204 ORGANIZATIONAL SECTION Membership (M) ALLOCATION OF HUMAN AND FINANCIAL RESOURCES Projected September 30 membership is used to determine the majority of the staffing and materials allocations for each school for the budget year. The projected membership for the fall of 2017 (FY2018), as well as comparisons to actual September 30 membership in prior years, are shown below. FY2016 Membership FY2017 Membership FY2018 Projected Membership Change From FY2017 Elementary 26,164 26,393 26, Middle 13,868 13,975 14, High 19,044 19,163 19, TOTAL 59,076 59,531 60, Average Daily Membership (ADM) Projected March 31 average daily membership is used as the basis for projecting the distribution of Basic School Aid to the school division from the state. The projected March 31 ADM for FY2018 and comparisons to March 31 ADM in prior years are shown below. FY2016 ADM FY2017 ADM FY2018 Projected ADM Change From FY2017 Elementary 26,045 26,271 26, Middle 13,805 13,911 14, High 18,957 19,075 19, TOTAL 58,807 59,257 59, Budgeted Staffing Allocations Instructional staffing across individual schools is allocated primarily on School Board-approved standards (these FY2018 staffing standards are included in the Informational section) that meet or more often exceed state staffing standards. The School Boardapproved staffing standards are applied using projected student membership to develop the staffing allocation estimates for the budget year. These staffing allocations may be adjusted during the summer after approval of the budget if more accurate membership data warrants a change. In addition, teaching positions are provided beyond those generated by the staffing standards (differentiated staffing as described later) to reduce pupil-teacher ratio in targeted schools. These allocations are also approved by the School Board. Schools receive staffing sheets generally in the January/February timeframe for the following school year with a projected number of instructional staff. Innovative. Engaging. Relevant..P age 197

205 ORGANIZATIONAL SECTION ALLOCATION OF HUMAN AND FINANCIAL RESOURCES Differentiated Staffing The concept of differentiated or targeted staffing began in FY2015 in an effort to decrease the pupil to teacher ratio (PTR) to not only be better aligned with other divisions across Virginia, but also to target the greatest areas of need in the school division. This concept is a major part of the five-year plan developed by both the School Board and the Board of Supervisors. The components of this multiyear plan for FY2015-FY2018 are described below: FY2015 The school division was provided with 111 full time equivalent (FTE) teaching positions (an overall 1.0 reduction in the pupilteacher ratio) to reduce class sizes K 12 and expand elective offerings at the secondary level. Based on the allocation of the FTEs, the PTR was essentially reduced by an average of one at the elementary level (from 25:1 to 24:1), the middle school level (from 27:1 allocationto 26:1) and the high school level (from 26:1 to 25:1). However, the impact was intended to be targeted, making it greater in some schools and content areas than others. FY2016 An additional 56 teaching FTEs (an overall 0.5 reduction in the pupil-teacher ratio) was directed primarily to: 1) elementary schools with a poverty level at or above 30% to reduce class sizes in 4th and 5th grades. 2) middle schools to support redesign by promoting teaming at 6th and 7th grades and assuring a minimum number of offerings in world language, fine/performing arts, and career/technical education. 3) another portion of these positions was allocated to special education to reduce the number of special education students in collaborative classes and to focus on reducing performance gaps. 4) the remainder of the additional teaching positions was directed to ESOL (English Speakers of Other Languages) to support elementary schools with the greatest population of English Learners (3.0 teaching FTEs) and the expanding needs of secondary ESOL centers to appropriately support the needs of the English Learners (1.4 teaching FTEs). FY2017 An additional 28 teaching FTEs (an overall.25 reduction in the pupil-teacher ratio) was planned to support reading on grade level and was allocated primarily in this way: 1) approximately positions reduced K-2 class sizes in schools with a poverty level of 30% or greater (based on December 31, 2015 data); - 1 st and 2 nd grade classes capped at 24:1 - K classes capped at 23:1 2) surplus positions were used to support the addition of special education teachers FY2018 An additional 28 teaching FTEs (an overall.25 reduction in the pupil-teacher ratio) is planned to support English Speakers of Other Languages (ESOL) programs and will be allocated as need dictates. Essentially, these additional teaching positions over this four year time span will reduce overall division-wide pupil-teacher ratio by 2.0. A detailed presentation of all staffing allocations is included in the Informational Section. Innovative. Engaging. Relevant..P age 198

206 ORGANIZATIONAL SECTION ALLOCATION OF HUMAN AND FINANCIAL RESOURCES Benefits The following rates were used to calculate the School Board's cost of benefits for the budget year (compared to the current year s rates): FY2017 FY2018 Retirement (professional) 15.77% 17.55% Retirement (non-professional) 9.72% 9.72% Group Life Insurance 1.31% 1.31% FICA (social security) 7.65% 7.65% Health/Dental Insurance (estimate per employee) $6,428 $6,578 Estimates for the following employee benefits are calculated based on history: worker's compensation unemployment compensation annual leave sick leave School Materials Allocation Per pupil allocations for materials and supplies are distributed to the schools for budget purposes based on projected September 30 membership for the coming year. These allocations are adjusted (in October of the budget year) upward for additional students in actual September 30 membership beyond the projection and downward for students in actual September 30 membership less than the projection. An increase is calculated with the first additional student in actual membership; a reduction does not take effect until the student loss exceeds one percent (1.0%) of total membership. Each year, school principals receive a budget allocation based primarily on the projected number of students in membership and the applicable per pupil allocations. In several cases, per student allocations are weighted to target additional resources to the disadvantaged populations in each school. From those allocations, the principal develops a financial plan that best reflects the needs of the school community. The allocations are per-pupil based on the projected number of students in September 30 membership (unless otherwise indicated) and are shown below: General Per Pupil Allocations: Targeted Per Pupil Allocations Disadvantaged Non-disadvantaged Elementary $51.43 Middle $57.34 High $51.35 Tech Centers $51.35 Elementary $20.69 $14.33 Middle $20.69 $14.33 High $20.69 $14.33 Tech Centers $15.92 $15.92 These per pupil allocations include funding for instructional supplies, textbooks, travel, dues and memberships, the library, capital equipment, and medical supplies. Innovative. Engaging. Relevant..P age 199

207 ORGANIZATIONAL SECTION ALLOCATION OF HUMAN AND FINANCIAL RESOURCES There are several other allocations that are based on criteria other than total number of students. They are: Library Add-on Each school receives additional funding to support fixed costs for the library, such as equipment maintenance and periodical subscriptions. The purpose of this add-on funding is to provide the means for schools to use the library per pupil allocation entirely for the development and replacement of electronic and print collections. The allocation per school is shown below: Elementary $ Middle $1, High $1, Supplies for Audio-visual Equipment: (Per school allocation) Elementary $ Middle $ High $ Technical Center $ English for Speakers of Other Languages (ESOL) Allocation: (Per ESOL student in September 30 membership) Elementary $ 8.00 Middle $ 8.00 High $ 8.00 Gifted Education Allocation: (Per identified gifted student in September 30 membership) Elementary $ Middle $ High $ Departmental Budgets Each department receives a target operating allocation at the beginning of the process that is generally based on the prior year s adopted budget, less any one-time expenses and other adjustments. Likewise, the staffing allocation is based on the staffing level approved in the prior year s budget, adjusted for any changes that may have taken place after the budget was adopted. Fixed Charges There are a number of recurring costs included in the budget each year, most of which are not considered part of a particular school or departmental budget. Some examples of these costs are debt service, charges for county-provided services, and salary lapse. All of the fixed charges are calculated and/or included in the budget by the Office of Management and Budget. Innovative. Engaging. Relevant..P age 200

208 ORGANIZATIONAL SECTION BUDGET ADMINISTRATION AND MANAGEMENT PROCESS The monitoring of the fiscal year revenues and expenditures is an ongoing responsibility of the Office of Management and Budget. Revenues are monitored to ensure that actual receipts are posted and that adjustments are made to individual revenue accounts when the revenue budget and actual receipts do not agree. Expenditures are monitored to ensure they do not exceed appropriated amounts and that they are expended for intended, appropriate, and legal purposes. Revenues: The school division receives revenues from federal, state, and county sources as well as from tuition and fees for instructional programs such as online learning, summer school, adult education and driver education. Most federal and state revenues are received via electronic transfer, the county fund transfer is posted monthly by the county, and other revenues are received by check or cash and are posted on a daily basis by the Chesterfield County Accounting Office. After recording all receipts, they are forwarded to the county government s treasurer s office for posting and deposit. Reconciliation of revenue receipts with the financial reporting system is done on a monthly basis, and any required adjustments are completed monthly or more often as needed. Requests for adjustments to the revenue budget are submitted to the County s Office of Budget and Management for processing based upon guidelines determined by the County Board of Supervisors appropriation resolution. Revenue reports can be generated from the budgeting and accounting application on a real time basis to provide departments with assistance in budget management. Expenditures: Although each department or school administrator is responsible for the maintenance of the department or school budget, the school division s budgeting and accounting software application prohibits a school or department budget from over-expending. Two appropriation unit designations are assigned to each school or department budget. One of these units controls the expenses for salaries and benefits; the other controls the expenses for all other budgeted expenses. When the total budgeted appropriation amount is obligated, the accounting system prohibits the school or department from entering a purchasing or payment document. Each school and department has on-line access to budget and expense data necessary for the day-to-day management of its budget. Expenditure reports can be generated as needed, and are available to individual schools and departments through the online software application. School/department administrators may reallocate budgeted non-position funds within their budgets through online access to the online accounting software. These intra-school/department budget reallocations are approved or denied online by the School Board s Office of Management and Budget based upon guidelines determined by the Director of Management and Budget. Requested reallocations between schools/departments are submitted in writing to the Office of Management and Budget for review, approval, and processing. Reporting: The school division s Office of Management and Budget prepares the Annual School Report for the Virginia Department of Education as well as a number of other state financial reports throughout the fiscal year. As part of the county audit process, the school division s Office of Management and Budget provides the results of all funds under School Board authority to County Accounting in order to prepare the Comprehensive Annual Financial Report (CAFR). Innovative. Engaging. Relevant..P age 201

209 FINANCIAL ADOPTED BUDGET Table of Contents

210 FINANCIAL SECTION FINANCIAL SECTION The financial section includes revenue and expenditure summaries for all funds including FTE data and highlights significant revenues and expenditures and changes therein. It also includes data supporting the adopted Capital Improvement Plan. Please note the following regarding the reporting of three years of actual data: 1) For the combined funds portion of this section (All Funds), total revenue and expenditures for each of the three years matches the Comprehensive Annual Financial Report (CAFR) totals for those years. To avoid duplication, the transfer from the operating fund to grants is not included. 2) However, the operating fund section of this document is a stand-alone fund report and the transfer to grants is reflected in each year of actual data. Consequently, the sum of all of the fund sections will not match the total of the combined funds section. It should also be noted here that totals throughout this section of the document may not add in all cases due to rounding. Innovative. Engaging. Relevant..P age 203

211 FINANCIAL SECTION FUND SUMMARY ALL FUNDS Revenues by Source All Funds FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Description Adopted Adopted Difference Local $ 21,997,494 $ 21,287,732 $ 22,161,701 $ 19,911,000 $ 20,223,200 $ 312,200 State 226,156, ,010, ,680, ,093, ,743,500 16,649,700 State Sales Tax 55,980,750 58,539,698 60,640,194 63,400,200 63,219,400 (180,800) Federal 30,748,308 31,418,520 34,610,830 36,758,500 37,893,940 1,135,440 Transfers* 238,419, ,350, ,403, ,869, ,268,200 7,398,300 Transfer from CIP 82,834 67, Bond Refunding/Loan Proceeds 39,209,278 4,146, ,372, Use of Reserves ,756,100 4,097,060 1,340,960 Beginning Balance 55,539,717 52,601,254 57,322,837 1,000,000 1,000, $ 668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $ 678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Transfers $ % FY2017 Adopted ($ in millions) Use of Reserves $ % Beginning Balance $ % Local $ % Federal $ % State Sales Tax $ % State $ % Transfers $ % FY2018 Adopted ($ in millions) Use of Reserves $4.1 Beginning 0.6% Balance $ % Local $ % Federal $ % State Sales Tax $ % State $ % Innovative. Engaging. Relevant..P age 204

212 FINANCIAL SECTION Expenditures by Fund All Funds Fund Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference 81 Operating Fund $ 569,932,036 $ 560,404,458 $ 667,437,591 $ 596,422,700 $ 620,852,200 $ 24,429, Grants Fund 23,151,529 26,382,214 26,958,596 29,035,100 28,887,700 (147,400) 83 Food Services Federal 17,749,545 17,565,508 24,219,734 25,331,700 27,705,400 2,373, Food Services Non-Federal 4,617,267 4,761,456 1,403, All Funds Total $ 615,450,376 $ 609,113,636 $ 720,019,063 $ 650,789,500 $ 677,445,300 $ 26,655,800 Fund Balance Assigned 46,237,848 50,784,233 43,851,368 1,000,000 1,000,000 - Fund Balance Inventory 625, , , Fund Balance Restricted 5,737,676 5,845,504 8,861, Total Fund Balance $ 52,601,254 $ 57,322,837 $ 53,241,186 $ 1,000,000 $ 1,000,000 - All Funds Total $ 668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $ 678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Appropriation Category All Funds All Funds FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Category Description Adopted Adopted Difference 61 Instruction $ 391,608,501 $412,364,876 $ 422,138,888 $ 451,608,800 $ 474,370,134 $ 22,761, Admin/Attendance & Health 20,421,372 20,636,689 20,213,144 23,042,000 20,776,870 (2,265,130) 63 Pupil Transportation 29,053,862 29,996,629 37,484,472 33,067,300 34,627,609 1,560, Operations & Maintenance 58,084,257 61,263,464 58,155,453 52,350,700 55,129,536 2,778, Food Service 22,062,852 21,983,167 24,274,012 24,989,800 26,998,148 2,008, Technology 11,639,196 19,146,082 20,406,583 17,830,000 15,249,503 (2,580,497) 99 Debt Service 43,410,918 43,722,729 45,486,158 47,900,900 50,293,500 2,392, Payment to Refund Bond Escrow Agent 39,169,418-91,860, Total Expenditures $ 615,450,376 $ 609,113,636 $ 720,019,063 $ 650,789,500 $ 677,445,300 $ 26,655,800 Fund Balance Assigned 46,237,848 50,784,233 43,851,368 1,000,000 1,000,000 - Fund Balance Inventory 625, , , Fund Balance Restricted 5,737,676 5,845,504 8,861, Total Fund Balance $ 52,601,254 $ 57,322,837 $ 53,241,186 $ 1,000,000 $ 1,000,000 - All Funds Total $ 668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $ 678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 205

213 FINANCIAL SECTION Instruction $ % FY2017 Adopted ($ in millions) Attendance & Health $ % Fund Balance $ % Debt Service $ % Technology $ % Food Services $ % Transportation $33.1 Operations & 5.1% Maintenance $ % Instruction $ % FY2018 Adopted ($ in millions) Fund Balance $ % Attendance & Health $ % Debt Service $ % Technology $ % Food Services $ % Transportation $34.6 Operations & 5.1% Maintenance $ % Expenditures by Function All Funds All Funds Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Classrm Instruction $ 282,629,796 $ 297,781,631 $ 306,668,948 $ 328,307,634 $ 346,313,438 $ 18,005, Classrm Instruction ESOL 4,029,849 4,507,080 4,939,880 5,162,501 7,199,659 2,037, Classrm Instr - Driver Ed 660, , , , , Classrm Instr - Alternative Ed 2,393,049 2,490,127 2,395,893 2,577,763 2,820, , Classrm Instr - Family Life 698, , , , ,269 30, Classrm Instr - Gifted 3,970,573 4,178,158 4,149,219 4,356,484 4,621, , Classrm Instr - CSA 921,100 1,981,077 2,621,100 2,897,900 3,171, , Classrm Instr - Specialty Ctr 845, ,308 1,100, ,218 1,011,079 87, Classrm Instr - Aop Response 182, , ,499 1,274, ,102 (680,562) Retiree Health Benefits 11,094,870 11,245,342 11,399,000 11,728,880 13,164,500 1,435, Classrm Instr - Detention Home 801, , , , ,449 77, Classrm Instr - Parent Res Ctr 56,898 92, , ,684 - (100,684) Classrm Instr - Cats 257, , , , ,821 8, Classrm Instr - Online Learn 708, , , , ,513 26, Classrm Instr - Summer School 1,727,886 1,658,521 1,656,678 1,826,346 1,825,416 (930) Classrm Instr - Adult Ed 823, , , , ,688 (7,815) Student Support Adm , , Student Supp - Guidance Adm 167, , , , ,103 7,527 Innovative. Engaging. Relevant..P age 206

214 FINANCIAL SECTION All Funds Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Student Supp - Guidance Ser 12,181,816 12,798,611 13,019,113 13,741,920 14,247, , Student Supp - Student Conduct 541, , , , , , Student Supp - Pre - Referral Srv ,933 - (143,933) Student Supp - Record Maint 7,503 2,744 2,308 7,738 7, Student Supp - Soc Worker Srv 1,826,048 1,929,445 1,953,801 2,212,257 2,349, , Student Supp - Homebound Instr 1,250,794 1,117,393 1,167,076 1,413,229 1,383,189 (30,040) Staff Supp - Administration 6,235,653 6,808,905 6,657,924 7,773,791 8,552, , Staff Supp - Mgt & Direction 3,284,837 3,272,660 3,185,063 3,909,029 3,643,325 (265,704) Organizational Development 1,194,714 1,331,503 1,752,386 2,109,689 2,131,937 22, Staff Supp - Library Admin 487, , , , ,391 20, Staff Supp - Library Services 8,183,873 8,456,731 8,373,610 9,277,821 9,374,097 96, Staff Supp - Tech Coord 364, , , , ,660 7, Staff Supp - Leadership 65,408 67,531 69, School Site Management 32,813,157 34,174,393 32,707,408 36,040,192 35,735,660 (304,532) Instruction - Budgetary Control 11,201,994 11,471,962 11,516,178 9,831,173 9,741,929 (89,244) School Board Management & Dir 373, , , , ,929 (98,543) Office Of Superintendent 818, , , , ,181 (315,924) School Board Attorney 164, , , , , , Chief Of Staff , , Business & Govt Relations Chief Operations Officer , , ,020 69, Information Services M&d 866, , ,574 1,080,269 1,182, , Community Rel Internal Ser 11,818 6,490 6,497 60,891 60, Human Resources - Mgt & Dir 281, , , ,434 - (306,434) Human Resources - Personnel 1,694,876 1,708,351 1,828,845 1,878,406 2,140, , Hr - Compensation & Benefits 722, , , , ,749 27, Human Resources - Recert 16,260 7,500 7,000 10,000 10, Human Resources - Wellness 356, , , , ,509 5, Human Resources - Systems 71,578 74,044 78,888 78,007 86,484 8, Planning Mgt & Direction 183,152 74, , , ,306 11, School Improvement 999, , , ,794 1,129, , School Impr / Tech 69,856 54, Chief Finance Officer 834, , , , ,433 (347,161) Management And Budget 599, , , , ,612 24, Finance / Payroll 1,968,641 2,001,932 2,024,217 2,303,051 1,486,337 (816,714) Technology 214, , , , ,385 (16,620) Internal Audit 93,200 94,400 93,700 94,900 - (94,900) Purchasing 651, , , ,274 74,267 (844,007) Adm / A&h - Budgetary Control 534,162 1,125, , , ,940 (213,415) School CIP Management 753, , , ,813 - (994,813) Pupil Services Administration 58, , ,801 99, , , Pupil Services Medical 5,311,324 5,173,430 5,430,461 6,337,950 6,798, , Pupil Serv Psychological Ser 2,770,870 2,598,886 2,634,722 2,892,301 2,960,151 67, Pupil Transportation - Admin 1,081,505 1,115,930 1,107,080 1,145,539 1,190,219 44, Pupil Trans - Vehicle Oper 18,169,838 20,269,911 27,616,815 22,248,461 23,631,202 1,382, Pupil Transp - Vehicle Maint 9,227,987 8,114,214 8,046,884 9,020,876 8,453,224 (567,652) Pupil Trans - Budgetary Control 574, , , ,424 1,352, , O&M - Administration 1,419,958 1,427,486 1,259,849 1,396,867 2,518,164 1,121, O&M - Bldg Services 20,295,896 18,949,751 16,507,745 15,225,851 14,973,814 (252,037) O&M - Bldg Srv - Supervision 527, , , ,806 37,678 (425,128) O&M - Bldg Svc - Trades 2,138,339 2,143, O&M - Bldg Svc - Equip Op O&M - Bldg Svc - Rental 217, , ,677 21,521 21, O&M - Bldg Rental Parks / Rec 86,220 79,749 37, O&M - Rental Staffing - 24, , , , O&M - Utilities 12,389,773 12,517,872 11,687,444 13,614,043 12,336,000 (1,278,043) O&M Bldg Maintenance 3,960,539 4,881,047 8,865,567 6,987,200 6,939,938 (47,262) O&M Bldg Maint - Hvac 1,089,086 1,092,809 1,116,216 1,232, ,125 (263,034) O&M Maint - Plumbing 431, , , , ,556 (135,758) Innovative. Engaging. Relevant..P age 207

215 FINANCIAL SECTION All Funds Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference O&M Maint - Boilers 248, , , , ,142 (50,357) O&M Maint - Electricians 432, , , , ,994 (109,274) O&M Maint Water Treatment 98,871 97, , ,176 - (101,176) O&M Maint Energy Monitoring 245, , , , ,894 79, O&M Maint Kitchen Equip 426, , , ,564 65,551 (379,013) O&M Maint Carpentry 284, , , , , , O&M Maint - Signs & Cabinets 64,078 64,910 66,318 67,251 - (67,251) O&M Maint Roofing 230, , , , ,508 (122,098) O&M Maint Mobile Classrm 177, , , ,861 - (190,861) O&M Maint - Locksmith 184, , , ,358 - (186,358) O&M Maint - Fire / Shop Eq 257, , , , ,940 3, O&M Maint - Painting 195, , , , ,580 (37,751) O&M Maint Pest Control 104, ,070 73, ,633 60,766 (49,867) O&M Maint Asbestos 60,967 62,581 63,190 62,272 64,000 1, O&M Maint Glass Repair 125, , , , ,254 (67,674) O&M Maint Masonry 58,000 58,737 59,599 60,940 58,506 (2,434) O&M Maint - Av Equip Rep 299, , , , ,423 (185,281) O&M Maint - Office Mach Rep 471, , , , ,260 (92,353) O&M Maint - Small Motor Repair 53,732 54,365 55,822 55,735 57,266 1, O&M - Vehicle Maintenance 58,506 59,674 60,923 60,657 - (60,657) O&M Bld Maint - Eq Oper 402, , , ,269 - (411,269) O&M Environmental Health 247, , , , , , O&M Grounds 1,862,828 1,848,700 1,789,860 1,839,500 10,000 (1,829,500) O&M - Vehicle Services 1,258,954 1,183,215 1,223,639 1,302,870 1,269,961 (32,909) O&M - Security Services 475, , , ,187 1,520, , Warehouse Services 529,656 37,882 47,924 45,000 45, O&M - Warehouse Operations 921, , , , ,592 (133,838) O&M Warehouse - Postal Ops 743, , , , ,543 4, O&M Budgetary Control 5,006,704 9,439,228 8,193,389 2,542,817 6,121,523 3,578, Food Service Fed Operating 1,075,682 1,302,175 1,405,648 1,352,235 1,752, , FS - Fed Cafeteria Operations 16,178,684 15,740,786 21,258,785 23,149,341 25,537,139 2,387, Non - Fed Food Ser Operating 4,222,504 4,382,027 1,403, Food Service Vending 191, , , , ,438 (295,786) Non - Fed FS Vending 394, , Technology Classrm 675,197 7,241,274 7,848,204 2,073,131 2,073, Classrm Instr - Technology 784, , , , ,075 (90,145) Technology Instr Supp 7,224,255 7,937,152 8,658,714 8,564,514 8,684, , Technology Administration 2,651,736 2,845,544 2,843,756 5,894,235 5,957,302 63, Technology Food Service 303, , , , ,252 (118,648) Ds Debt Service 82,580,337 43,722, ,346,511 47,900,900 50,293,500 2,392,600 Total Expenditures All Funds $ 615,450,376 $ 609,113,636 $ 720,019,063 $ 650,789,500 $ 677,445,300 $ 26,655,800 Fund Balance - Assigned 46,237,848 50,784,233 43,851,368 1,000,000 1,000,000 - Fund Balance - Inventory 625, , , Fund Balance - Restricted 5,737,676 5,845,504 8,861, Total Fund Balance $ 52,601,254 $ 57,322,837 53,241,186 $ 1,000,000 $ 1,000,000 - All Funds Total $ 668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 208

216 FINANCIAL SECTION Expenditures by Object All Funds All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Board Member $ 83,779 $ 85,083 $ 84,533 $ 85,081 $ 85, Superintendent 224, , , , ,800 3, Assistant Superintendent 464, , , , , , Director FT 2,184,690 2,280,819 2,433,850 2,568,137 2,525,397 (42,740) Asst Director FT 1,688,483 1,726,489 1,767,692 2,118,089 1,061,777 (1,056,312) Supervisor FT 1,693,069 1,580,935 1,477,735 2,070,539 1,716,669 (353,870) Tech Database Admin 195, , , ,474 - (207,474) Other Admin Staff 873, , , , ,124 57, Teacher FT 184,547, ,409, ,979, ,674, ,765,609 11,090, Librarian FT 4,541,096 4,514,662 4,399,086 5,193,199 5,149,805 (43,394) Guidance Counselor FT 8,065,159 8,340,307 8,463,621 9,050,339 9,224, , Inst Specialist FT 2,417,459 2,199,970 2,245,166 2,481,267 3,588,897 1,107, Principal FT 5,535,789 5,678,672 4,859,340 6,031,843 6,435, , Assistant Principal FT 6,582,027 6,849,188 6,454,627 7,200,917 7,708, , Admin Asst FT 1,604,740 1,622,818 1,684,068 1,815,753 2,021, , Other Inst Staff FT 1,293,588 1,187,582 1,360,171 1,627, ,091 (1,314,165) Technology Integrator 1,960,967 1,893,645 1,977,183 2,098,607 2,095,938 (2,669) Other Professional FT 2,693,128 2,241,140 2,435,677 2,889,463 5,011,578 2,122, Nurse FT 387, , ,301 2,340,848 3,006, , Psychologist FT 2,031,433 1,731,195 1,783,362 2,012,964 1,932,631 (80,333) Ed Diagnostician FT 680, , , , ,491 (9,023) Edu Liaisons FT 1,272,235 1,288,758 1,382,398 1,502, ,613 (1,396,822) Occup Phys Therapy FT 1,155,830 1,204,900 1,062,428 1,275,675 1,181,115 (94,560) Social Worker FT 1,313,292 1,387,813 1,357,161 1,563,221 1,943, , System Analyst Programmer FT 3,145,957 3,227,673 3,283,878 3,507,643 3,508, Accountant Auditor 530, , , , ,239 (38,977) Security Guard FT 831, , , , ,220 15, Tutor Monitor , , ,914 3, Center Based Edu FT 103,407 36, Hearing Imp Interpreter FT 570, , , , ,044 (56,376) Clerical FT 11,325,707 11,372,415 11,355,541 12,253,456 12,302,652 49, Inst Aide FT 13,698,119 13,829,995 14,049,543 15,523,466 16,102, , Tech Resource Asst FT 507, , , , ,043 (15,216) Clinic Aide FT 1,064,508 1,064,857 1,027,850 1,157,856 1,018,077 (139,779) Printer FT 157, , , , ,675 5, Trades Crafts FT 5,842,522 5,691,791 4,039,583 4,751,625 3,852,984 (898,641) Facility Coordinator - - 1,597,052 1,799,631 2,391, , Bus Driver FT 9,856,804 9,909,796 9,953,378 10,908,740 11,550, , Equip Operator FT 416, , , ,138 - (305,138) Service Crew , ,138 88, Custodian FT 10,468,623 9,170,655 3,282, , ,359 (158,315) Warehouse FT 696, , , , ,682 (149,148) Food Svc Manager FT 1,866,988 2,166,236 2,176,188 2,285,593 2,321,377 35, Salaries/Wages - Regular $ 294,575,771 $ 299,138,528 $ 297,269,579 $ 323,918,216 $ 336,401,250 $ 12,483, Salaries And Wages OT $ 3,182,364 $ 3,506,079 $ 3,343,111 $ 250,240 $ 326,150 $ 75, Clerical Overtime ,392 13,398 4, Inst Aide OT - 21, , ,000 1, Printer OT ,965 1, Trades Crafts OT , ,000 10, Bus Driver OT ,548,360 1,670, , Equipment Operator OT ,200 - (10,200) Warehouse OT ,526 5,000 (6,526) Food Svc Manager OT 5, ,550 8, Salaries/Wages - Overtime $ 3,187,864 $ 3,527,329 $ 3,343,369 $ 2,530,833 $ 2,728,330 $ 197, Director PT $ 23, Teacher PT 1,891,570 2,175,168 1,873,160 2,703,939 3,084, ,963 Innovative. Engaging. Relevant..P age 209

217 FINANCIAL SECTION All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Librarian PT - 23,022 36,777 47,090 87,277 40, Guidance Counselor PT 150, , , , ,743 82, Other Professional Pr 63,313 64,580 98, , ,667 42, Nurse PT 67,989 46,982-45,487 - (45,487) Ed Diagnostician PT 2, Occupational Phys Therapy PT 100,757 93,514 95, , ,834 3, System Analyst Programmer PT 44,429 45,309 46,215 47,139 48,554 1, Inst Aide PT 14,104 17,169 18,915 18,899 25,560 6, Tech Resource Asst PT 25,143 32,091 36,148 75,521 41,717 (33,804) Printer PT Trades Crafts PT 32,562 33,206 (671) Custodian PT 147,145 3, Food Svc Manager PT 2,586 2,967 2,244-4,000 4, Food Svc Worker PT 1,969,567 1,889,250 1,934,290 2,858,268 2,694,700 (163,568) 513 Salaries/Wages - Part-time $ 4,536,050 $ 4,644,212 $ 4,315,800 $ 6,232,636 $ 6,551,954 $ 319, Temp Wages Long Term Absences - - $ 85 - $ 150,000 $ 150, Temp Asst Superintendent - 13, Director Temp 52,829 46,671 50,020 52,139 52, Asst Director Temp Other Administrative Temporary Teacher Temp 5,010,821 5,238,117 5,399,370 6,174,350 5,482,189 (692,161) Librarian Temp 45,963 49,388 45,191 45,000 45, Guidance Counselor Temp 35,375 17,666 37, Instruct Specialist, Temporary 47, , Principal Temp 87, ,338 82, Asst Principal Temp 272, , , , , Admin Asst - Temp 11,692 36,211 12, Other Instructional - Temp 8,477 50,190 31,529 5,000 5, Other Professional Temp 147, , ,369 99,013 25,000 (74,013) Nurse Temp 9,766 9,203 9,945 51,700 47,675 (4,025) Psychologist Temporary ,235 56,554 60,000 60, Ed Diagnotician Temp , OT / PT Temporary , Accountant Auditor Temp , Security Guard Temp 26,290 29,786 28,788 37,535 37, Hearing Imp Interpreter Temp - 9,614 16, Esol Interpreter Temp 2,243 2,650 6,485 13,000 13, Clerical Temp 236, , , , ,667 4, Inst Aide Temp 200, , , , , Other Technical Temp Clinical Aide Temp 150 2,688 2, Printer Temp 2,761 2,794 1,501 3,000 4,000 1, Trades Crafts Temp 51,528 45,065 44,539 45,000 45, Bus Driver Temp 430, , , , ,000 (120,000) Custodian Temp 154, , , Warehouse Temp 16, ,500 - (6,500) Food Svc Manager Temp 57,703 53,967 53,943 65,100 60,000 (5,100) Food Svc Worker Temp 76,186 56,815 50,854 49,800 50, Other Sal Nonexempt Temp 23,445 48,620 70,989 30,000 66,000 36, Other Salaries Temp 343, , , , ,000 40, Salaries/Wages - Temporary $ 7,354,217 $ 7,637,214 $ 7,684,112 $ 8,098,987 $ 7,429,205 $ (669,782) Teacher Sub $ 4,059,285 $ 4,069,155 $ 4,152,621 $ 3,631,082 $ 3,911,234 $ 280, Librarian Sub 56,181 54,924 80, Nurse Sub 3, Security Guard Sub 5,303 6, Tutor Monitor Substitute - - 4,754 7,020 - (7,020) Center Based Edu Sub 12,455 13,619 21, Inst Aide Sub 270, , , , ,381 (33,269) Innovative. Engaging. Relevant..P age 210

218 FINANCIAL SECTION All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Tech Resource Asst Sub 22,761 19,319 12,524 20,000 - (20,000) Clinical Aide Sub 46,920 35,714 43,865 37,504 19,100 (18,404) Bus Driver Sub 253, , , , ,000 (1,907) Custodian Sub 221, , , Food Svc Worker Sub 193, , , , ,000 32, Salaries/Wages - Substitutes $ 5,145,704 $ 5,076,273 $ 5,266,530 $ 4,440,163 $ 4,671,715 $ 231, Teacher Academic Supplement $ 591,839 $ 638,760 $ 754,743 $ 898,073 $ 898, Teacher Athletic Supplement 1,201,135 1,382,801 1,369,842 1,747,430 1,919, , Food Svc Manager Supplement 31,905 43,771 31,175 44,150 - (44,150) Other Salaries Supplement 1,298,128 1,530,508 2,086,474 1,698,022 1,914, , Supplements $ 3,123,006 $ 3,595,839 $ 4,242,235 $ 4,387,675 $ 4,731,291 $ 343, Director, SRP $ 36, Assistant Director, SRP 89,317 20, Supervisor SRP - 17,642 56, Other Admin Staff, SRP , Teacher SRP 1,312,043 1,615,115 1,426, Librarian SRP 151, , , Guidance Counselor SRP 192,022 96, , Inst Specialist SRP - 61,807 55, Principal SRP 64,432 36, , Assistant Principal SRP 38, , Other Inst Staff SRP , Technology Integrator SRP - 41, Other Professional SRP - 129,678 57, Psychologist SRP - 89,326 52, Edu Liaisons SRP 18,683 17,891 19, Occupational Phys Therapy SRP , Social Worker SRP , System Analyst Programmer SRP 36,793-30, Security Guards SRP 9, Tutor Monitor - SRP - - 9, Clerical SRP 107, , , Inst Aide SRP 83, , , Tech Resource Asst SRP 8,881 17, Clinical Aide SRP 1,254 8,247 16, Trades Crafts SRP 25,771 97,451 65, Facility Coordinator , Bus Driver SRP 38,063 48,962 91, Equipment Operator SRP , Custodian SRP 42, , , Food Svc Manager SRP 9, Salaries/Wages - SRP $ 2,266,072 $ 2,800,825 $ 3,439, Annual Leave Payout $ 467,585 $ 592,963 $ 1,066,185 $ 425,000 $ 413,000 $ (12,000) Sick Leave Payout 607, , , , ,000 (7,000) Personal Day Payout 532, , , , ,500 9, Comp Plan ,948,739 - (3,948,739) Salary Lapse (5,267,930) (5,483,010) (215,080) Other Salaries 3,741-1, , , , Other Salaries $ 1,612,140 $ 1,883,493 $ 2,599,673 $ 352,809 $ (3,386,010) $ (3,738,819) 51 Personal Services $ 321,800,824 $ 328,303,714 $ 328,160,681 $ 349,961,319 $ 359,127,735 $ 9,166, FICA Expense $ 22,970,112 $ 23,373,389 $ 23,355,158 $ 25,921,463 $ 26,726,206 $ 804, Social Security $ 22,970,112 $ 23,373,389 $ 23,355,158 $ 25,921,463 $ 26,726,206 $ 804,743 Innovative. Engaging. Relevant..P age 211

219 FINANCIAL SECTION All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference VRS Retirement $ 34,309,910 $ 40,367,939 $ 36,861,362 $ 49,923,259 $ 57,519,528 $ 7,596, VRS Hybrid Plan Contribution 85,035 2,228,011 4,290, VRS Retiree Healthcare Credit 2,960,297 2,888,687 2,945, Supplemental Retirement 9,386,241 11,161,699 10,305,625 2,500,000 5,600,000 3,100, Retirement $ 46,741,482 $ 56,646,336 $ 54,403,428 $ 52,423,259 $ 63,119,528 $ 10,696, Anthem Ins Active $ 25,806,130 $ 37,905,311 $ 38,830,347 $ 46,693,726 $ 47,717,463 $ 1,023, Anthem Ins Retiree 2,385,168 4,560,375 4,477,971 5,528,880 5,909, , Healthkeepers 15,723,960 (8,099) (490) Health Savings Account Exp 315,624 1,425,990 2,409, Dental Ins Active 1,113,215 1,012,340 1,010, , ,457 (22,200) Medicare Ins Expense 4,669,297 4,968,458 5,190,000 5,200,000 5,894, , Health Insurance Reimb 153, , , , , Health Premiums $ 50,166,818 $ 50,081,974 $ 52,215,260 $ 58,115,263 $ 60,552,420 $ 2,437, VRS Group Life Insurance $ 3,504,420 $ 3,557,491 $ 3,546,846 $ 4,242,457 $ 4,403,804 $ 161, Other Employee Benefits 40,000 40,000 40,000 19,000 20,900 1, Group Life Insurance $ 3,544,420 $ 3,597,491 $ 3,586,846 $ 4,261,457 $ 4,424,704 $ 163, VRS Hybrid Disability $ 2,701 $ 55,054 $ 108, Disability Insurance $ 2,701 $ 55,054 $ 108, State Unemployment Ins Vec $ 77,797 $ 58,989 $ 121,606 $ 125,000 $ 125, Unemployment Insurance $ 77,797 $ 58,989 $ 121,606 $ 125,000 $ 125, Workers Comp Indemnity $ 530,040 $ 774,447 $ 973,406 $ 44,040 $ 45,000 $ Workers Comp Medical And Other 3,298,605 2,012,224 2,093, , , Workers Comp And Other Chgs 60,859 92, ,175-5,000 5, Workers Comp Exp Year End Adj ,519,212 2,519, Workers Compensation $ 3,889,504 $ 2,878,861 $ 3,200,895 $ 2,673,252 $ 2,679,212 $ 5, Education Tuition Assist - - $ 326,447 $ 380,000 $ 380, Car Allowances 12,500 12,500 12,500 12,000 12, Required Medical Exams 45,210 52,811 43,479 50,000 50, Other Post Employment Benefits 919,894 1,152,889 1,032,476 1,000,000 1,000, Other Benefits $ 977,604 $ 1,218,200 $ 1,414,903 $ 1,442,000 $ 1,442, Employee Benefits $ 128,370,439 $ 137,910,294 $ 138,406,763 $ 144,961,694 $ 159,069,070 $ 14,107, Professional Health Svcs $ 819,293 $ 893,761 $ 1,378,289 $ 890,875 $ 671,566 $ (219,309) Assessment / Evaluation Services , , ,500 (15,500) Developmental Services 1,440 3, Accounting Auditing Finance 113, ,660 92, ,800 - (108,800) Mgmt Consulting Svc 64,601 41,706 36,887 20,371 3,655 (16,716) Consultant Svcs 34,231 29,971 32, Professional Inservice Trainin Professional Education Svc 307, , , , ,025 (114,733) Engineering Svcs - 64,341 91,122-80,000 80, Legal Svcs 169, , , , ,710 (2,500) Tech Svcs 79, ,816 80, , ,088 73, Tech Support Svcs 7,500 13,144 8,650 20,000 20, Other Professional Svcs 348, , , , , , Professional Services $ 1,945,704 $ 2,023,431 $ 2,731,693 $ 2,437,822 $ 2,345,246 $ (92,576) Repair Maint - $ 123 $ Bldg Repair Maint - - 1, Communicatn Equip Repair - - 1, Computer Equip Repair Maint , , , ,000 - Innovative. Engaging. Relevant..P age 212

220 FINANCIAL SECTION All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Electrical Equip Repair Maint 1, , Hvac Repair Maint 1,142 18,777 16,575 1,500 - (1,500) Other Equip Repair Maint - - 1, Paving Repair Maint - - 1, Plumbing Equip Repair Maint Roof Repair Maint , Other Repair Maint 44,871 64,972 38,791 58,960 55,430 (3,530) Annual Maint Svc Contract 2, Copier Annual Maint Contract 4,057 2,193 3,921 5,300 5, Hvac Annual Maint Contract ,250 1, Software Maint Annual Contract 39, ,620 40,101 39,035 92,600 53, Other Maint Svc Cont 2,662,097 3,719,413 3,940,886 3,320,722 2,797,839 (522,883) 533 Maintenance Services $ 2,755,725 $ 4,286,826 $ 4,977,429 $ 4,076,767 $ 3,603,169 $ (473,598) Transportation Svcs - $ 2,415 $ 4, Transportation Services - $ 2,415 $ 4, Printing And Binding Svcs $ 126,538 $ 129,063 $ 108,100 $ 157,820 $ 134,300 $ (23,520) 535 Printing & Binding $ 126,538 $ 129,063 $ 108,100 $ 157,820 $ 134,300 $ (23,520) Media Advertising $ 32,032 $ 35,234 $ 32,424 $ 42,250 $ 35,700 $ (6,550) Other Advertising 703 3,726-2,000 - (2,000) 536 Advertising $ 32,735 $ 38,960 $ 32,424 $ 44,250 $ 35,700 $ (8,550) Laundry And Drycleaning Svcs $ 1,662 $ 859 $ 1,315 $ 2,450 $ 2,500 $ Laundry & Drycleaning $ 1,662 $ 859 $ 1,315 $ 2,450 $ 2,500 $ Tuition Paid Division Instate $ 2,531,707 $ 2,552,750 $ 2,600,217 $ 2,702,470 $ 3,058,670 $ 356, Tuition Paid Private Schs 22,540 53,938 86, , ,354 10, Services from Other Govt $ 2,554,247 $ 2,606,688 $ 2,686,237 $ 2,868,624 $ 3,235,024 $ 366, Fingerprint Fees $ 7,215 $ 8,547 $ 9,213 $ 15,000 $ 15, Permits And Licenses 9,362 11,194 11,528 15,000 15, Indirect Cost Recovery 978,844 1,059, , , ,384 57, Training Svcs 34,034 36,566 44,986 13,960 20,400 6, Testing Svcs ,647 21,000 21, Parent Involvement 43,304 45,264 74,856 55,000 55, Late Fee Movement Of Trailers 94,549 71,624 84, , , , Food Processing 429, , , , , , Payment To Parents In Lieu Tra ,000 1, Other Contractual Svcs 1,960,448 3,212,528 9,136,548 13,956,920 13,901,804 (55,116) 539 Contractual Services $ 3,557,701 $ 4,834,732 $ 10,098,098 $ 14,758,830 $ 15,078,588 $ 319, Purchased Services $ 10,974,312 $ 13,922,974 $ 20,639,488 $ 24,346,563 $ 24,434,527 $ 87, Incty IST Chgs $ 480,100 $ 429,200 $ 321,900 $ 321,700 - $ (321,700) 541 Data Processing $ 480,100 $ 429,200 $ 321,900 $ 321,700 - $ (321,700) Incty Fleet Vehicle Operation $ 5,397,121 $ 5,514,999 $ 6,242,135 $ 4,957,400 $ 6,237,800 $ 1,280, Incty Fleet Motor Pool 16,925-2,018-3,000 3, Incty Fleet Fuel Sales 4,583,590 3,322,997 2,397,997 5,033,900 3,764,300 (1,269,600) 542 Fleet Services $ 9,997,636 $ 8,837,996 $ 8,642,149 $ 9,991,300 $ 10,005,100 $ 13, Incty Purchasing Chgs $ 608,800 $ 632,100 $ 581,900 $ 868,500 - $ (868,500) 543 Central Purchasing $ 608,800 $ 632,100 $ 581,900 $ 868,500 - $ (868,500) Innovative. Engaging. Relevant..P age 213

221 FINANCIAL SECTION All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Incty Print Shop Chgs $ 265,079 $ 266,431 $ 255,217 $ 330,550 $ 312,275 $ (18,275) 544 Central Printing $ 265,079 $ 266,431 $ 255,217 $ 330,550 $ 312,275 $ (18,275) Incty Risk Mgmt Chgs $ 200,000 $ 507,400 $ 307, Incty Risk Mgmt Self Ins 3,903,300 3,926,000 4,247,200 4,229,859 4,271,300 41, Risk Management $ 3,903,300 $ 3,926,000 $ 4,247,200 $ 4,429,859 $ 4,778,700 $ 348, Incty Sch Bus Chgs $ 186,695 $ 264,055 $ 331,291 $ 608,086 $ 537,815 $ (70,271) Incty Sch Food Svc Admin 1,542,172 1,573,368 1,683,048 1,519,000 1,970, , Incty Sch Food Svc Cty 47,780 44,407 41,869 15,000 11,000 (4,000) Incty Accounting Chgs 618, , , ,600 - (633,600) Incty Internal Audit Fee 93,200 94,400 93,700 94,900 - (94,900) Incty Health Services 2,736,100 2,606,500 2,893, Incty Energy Mgmt Fees 19,600 28,000 38,200 46,700 - (46,700) Incty Grounds Maint 1,844,400 1,831,100 1,777,600 1,829,500 - (1,829,500) Incty Telephone Chgs 49,106 47,096 47,949 40,900 46,600 5, Incty Police Svcs 2,043,653 2,077,697 2,077,815 2,189, (2,189,200) Incty Fireman Chgs 28,919 25,395 28,800 29,800 11,200 (18,600) Incty Radio Shop Chgs 33,803 59,413 78,773 71,913 77,700 5, Incty Radio Shop Annual 215, , , , , Intra County Services $ 9,459,231 $ 9,435,570 $ 9,785,565 $ 7,257,599 $ 2,833,315 $ (4,424,284) 54 Internal Services $ 24,714,145 $ 23,527,297 $ 23,833,932 $ 23,199,508 $ 17,929,390 $ (5,270,118) Electric Svcs $ 9,035,093 $ 9,263,762 $ 8,885,553 $ 9,802,500 $ 9,817,500 $ 15, Electric Svc Connection 25, Heating Natural Gas 1,146,635 1,102, ,909 1,695,573 1,697,073 1, Heating Gas 20,770 42,343 8,658 45,000 45, Heating Propane 414, , , , , Water Svc 289, , , , ,000 (43,350) Sewer Svc 347, , , , ,000 43, Utilities $ 11,279,483 $ 11,340,700 $ 10,653,075 $ 12,533,273 $ 12,549,573 $ 16, Postal Svcs $ 621,467 $ 669,646 $ 657,689 $ 717,069 $ 699,100 $ (17,969) Private Courier Chgs ,030 1,000 (30) Telecommunications 905, , , , ,524 (4,550) Wireless Phone Svc Chgs 179, , , , ,060 53, Other Local Telephone Service 1,823 1,427 1,809 4,648 4, Data Lines 1,278,042 1,399,449 1,611,213 1,489,400 1,487,144 (2,256) 552 Communications $ 2,985,790 $ 3,236,264 $ 3,239,507 $ 3,267,411 $ 3,296,476 $ 29, General Liability Premium $ 28,198 $ 28,054 $ 29,337 $ 29,500 $ 29, Insurance $ 28,198 $ 28,054 $ 29,337 $ 29,500 $ 29, Lease Rent Equip $ 55,666 $ 52,746 $ 43,799 $ 75,391 $ 77,377 $ 1, Bldg Rent Or Lease 1,538,577 1,164, , , ,000 (70,000) Facility Rental 10,841 7,548 10,449 7,300 8,784 1, Cold Storage Facility Rental 3,110-8,039 15,000 10,000 (5,000) Other Leases Rentals Leases/Rentals $ 1,608,594 $ 1,224,994 $ 888,229 $ 1,067,691 $ 996,161 $ (71,530) Mileage $ 404,788 $ 382,783 $ 388,078 $ 470,867 $ 472,554 $ 1, Education And Conferences 3, ,384 2,500 3,500 1, Lodging 18,162 15,486 8,116 16,174 6,500 (9,674) Air Fares 9,176 19,346 3,695 8,500 5,500 (3,000) Registration Fees 45,977 58, ,529 47,412 69,225 21, Tolls Parking 1,350 1,735 1, , Meals Per Diem ,500 14,600 (4,900) Innovative. Engaging. Relevant..P age 214

222 FINANCIAL SECTION All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Misc Travel Exp 625, , , , ,911 47, Travel $ 1,108,979 $ 1,231,450 $ 1,361,037 $ 1,188,985 $ 1,244,143 $ 55, Contrib To Other Entities - $ 33 - $ 5,000 - $ (5,000) 556 Contributions to Other Entity - $ 33 - $ 5,000 - $ (5,000) Purchased Services $ 1, Purchased Services $ 1, Dues Association Membership $ 158,522 $ 210,227 $ 199,727 $ 222,621 $ 250,333 $ 27, Refunds 29,517 9, Other Chgs And Services 1,180 3,093 11,836 4,000 17,425 13, Business Meals - - 2,373-2,500 2, Miscellaneous Charges $ 189,219 $ 222,745 $ 214,009 $ 226,621 $ 270,258 $ 43, Other Fees And Charges $ 271,415 $ 19,715 $ 450 $ 15,500 $ 500 $ (15,000) 559 Miscellaneous Fees and Charges $ 271,415 $ 19,715 $ 450 $ 15,500 $ 500 $ (15,000) 55 Other Charges $ 17,473,179 $ 17,303,956 $ 16,385,643 $ 18,333,981 $ 18,386,611 $ 52, Office Supplies $ 376,542 $ 375,524 $ 378,941 $ 460,767 $ 435,281 $ (25,486) Identification Supplies ,000 - (15,000) Doc Svcs Printing Forms 1, Testing Supplies 10,244 9,967 10,562 12,711 16,000 3, Food And Food Srv Supplies 4,778 5,974-5,000 5, Food 7,342,600 7,172,293 7,446,886 7,865,977 7,694,264 (171,713) Usda Donated Foods 1,073, ,513 1,090,775 1,050,800 1,300, , Agricultural Supplies 18,149 13,436 12,260 10,000 10, Medical And Lab Supplies Medical Supplies 41,403 53,702 60,841 39, ,734 97, Janitorial Supplies 1,581, , , , ,000 5, Repair Maint Supply 2,317,432 2,576,430 2,448,068 2,886,703 2,482,640 (404,063) Ground Maint Supplies Vehicle Fuel Tires And Tubes 27,173 25,545 23,130 35,000 - (35,000) Vehicle Parts 4, Uniforms 144,192 90, ,706 93,900 99,400 5, Books Subscriptions 612, , , , ,914 (4,212) Printing Supplies 1, Copier / Printer Supplies - 599, , , ,385 71, Inst Supplies 2,656,994 2,691,452 2,760,485 4,458,202 4,897, , Av Materials And Supplies 42,170 55,914 73,634 71,512 84,175 12, Training Supplies 1,793 5,507 7, Special Training Other Operating Supplies 1,223,286 1,336,420 1,528,841 2,626,005 2,559,319 (66,686) Exp Software 750,036 1,287,998 1,857,911 1,299,374 2,569,202 1,269, Safety Supplies 1,787 1, Electronic Subscriptions - 1,010 2,965 2,700 1,200 (1,500) Chemicals - - 4,088-5,000 5, Merchandise For Resale 230, Textbooks 1,137, , , , ,715 (27,866) Other Materials And Supplies Supplies $ 19,601,670 $ 19,493,029 $ 20,183,542 $ 22,913,594 $ 24,321,596 $ 1,408, Exp Site Improvement - - $ 76, Exp Mach And Equip - 4,841 4,070 55,000 5,000 (50,000) Exp Furniture And Equip Rpl 342, , , , ,907 (34,922) Exp Office Equip Rpl 2,680 8,760 4,276 5,000 5,000 - Innovative. Engaging. Relevant..P age 215

223 FINANCIAL SECTION All Funds FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Object Description Adopted Adopted Difference Exp Telecom Equip Rpl - 1, ,000 39, Exp Computer Equip Rpl 148,413 1,124, ,575 75,300 5,850 (69,450) Exp Education Equip Rpl 11,965 11,924 18, , ,379 (5,392) Exp Audio Visual Equip Rpl 565 2, ,500 1,000 (500) Expendable Equipment 561 Replacement $ 505,643 $ 1,694,345 $ 1,425,657 $ 1,149,900 $ 1,029,136 $ (120,764) Exp Furniture And Equip Add $ 122,020 $ 121,779 $ 170,079 $ 59,950 $ 34,134 $ (25,816) Exp Office Equip Add 4, ,559-2,000 2, Exp Radio Equip Add - 85, Telecom Eq Exp Add - 23,123 1, Exp Computer Equip Add 1,254,725 6,463,691 2,173,701 1,025,077 1,259, , Exp Education Equip Add 293, , , , ,046 (14,849) Exp Audio Visual Equip Add 76,148 57,866 73,474 46,201 41,034 (5,167) 562 Expendable Equipment Additional $ 1,751,443 $ 7,251,228 $ 3,189,348 $ 1,428,623 $ 1,619,228 $ 190, Inventory Purchases $ 268,489 $ 1,261 $ 14, Encumbrance Carry Overs $ 268,489 $ 1,261 $ 14, Fund Balance Funded $ 1,741,249 $ 1,265,297 $ (475,952) 564 Unallocated Appropriation $ 1,741,249 $ 1,265,297 $ (475,952) 56 Materials & Supplies $ 22,127,245 $ 28,439,863 $ 24,813,315 $ 27,233,366 $ 28,235,257 $ 1,001, Pmt To Joint Operations $ 1,067,577 $ 1,113,785 $ 1,113,785 $ 1,185,869 $ 1,185, Joint Payments $ 1,067,577 $ 1,113,785 $ 1,113,785 $ 1,185,869 $ 1,185, Joint Operation Payments $ 1,067,577 $ 1,113,785 $ 1,113,785 $ 1,185,869 $ 1,185, Capital Mach And Equip Rpl $ 59,381 $ 1,024,313 $ 1,256,934 $ 2,500,000 $ 2,706,000 $ 206, Capital Furniture Fixture Rpl 407,499 18, , Capital Security Equip - 9, Capital Telecom Equip Rpl 97,518 20, Capital Passengr Vehicle Rpl 99, , ,521 78,000 78, Capital Computer Equip Rpl 9,995 47, Capital Software Rpl - 11, , Capital Education Equip Rpl - 121, ,296-9,000 9, Capital Bus Rpl - 1,821,050 8,542,390 1,657,300 1,907, , Capital Equipment Replacement $ 674,003 $ 3,215,099 $ 12,036,073 $ 4,235,300 $ 4,700,300 $ 465, Capital Mach And Equip Add $ 30,481 $ 59,605 $ 298,975 - $ 1,050,000 $ 1,050, Capital Furniture Fixture Add - 17, , Capital Office Equip Add - 5, Capital Passengr Vehicle Add - 31, Capital Computer Equip Add 31, ,789 6,409,560 52,770 48,000 (4,770) Capital Educational Equip Add 185,331 90, ,488 78,130 71,241 (6,889) Capital Bus Add 45, , Capital Equipment Additional $ 292,713 $ 1,202,706 $ 7,322,919 $ 130,900 $ 1,169,241 $ 1,038, Site Improv - - $ 525, Site Improvements - - $ 525, Bldg Improv - $ 158,111 $ 7, Capital Other - $ 158,111 $ 7, Capital Outlay $ 966,716 $ 4,575,916 $ 19,891,717 $ 4,366,200 $ 5,869,541 $ 1,503, Bond Principal $ 28,343,085 $ 29,016,797 $ 28,055,651 $ 29,312,435 $ 31,337,099 $ 2,024,664 Innovative. Engaging. Relevant..P age 216

224 FINANCIAL SECTION All Funds Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Lease Purchase Principal 314,000 1,988,977 4,401,922 4,091,909 4,572, , Bond Interest 14,522,209 12,666,888 12,254,991 14,272,464 14,210,560 (61,904) Lease Purchase Interest 31,213 46, , , ,385 (50,707) Issuance Costs 187, , Other Debt Exp 12,644 3,700 3, Debt $ 43,410,918 $ 43,722,729 $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392, Debt Service $ 43,410,918 $ 43,722,729 $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392, Trf To County CP Fund - $ 18, Transfer to Other Fund - $ 18, Trf To CSA Fund $ 921,100 $ 1,981,077 $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273, Transfer to County - Comp Services $ 921,100 $ 1,981,077 $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273, Trf To Sch Operations Trf To Sch Special Rev Fund , ,400 (13,500) Trf To Sch Food Svc Fund Trf To Sch CIP Fund 4,454,503 8,293,432 6,806,130 5,938,300 9,292,400 3,354,100 $ 4,454, Transfer to School Grants / CIP $ 8,293,432 $ 6,806,130 $ 6,402,200 $ 9,742,800 $ 3,340, Transfers $ 5,927,894 $ 10,293,109 $ 9,427,230 $ 9,300,100 $ 12,913,800 $ 3,613, Payment To Ref Bond Escrow Agt $ 39,169,418 - $ 91,860, Other Bond Expenses $ 39,169,418 - $ 91,860, Bonds $ 39,169,418 - $ 91,860, Total Expenditures All Funds $ 615,450,376 $ 609,113,636 $ 720,019,063 $ 650,789,500 $ 677,445,300 $ 26,655,800 Fund Balance - Assigned 46,237,848 50,784,233 43,851,368 1,000,000 1,000,000 - Fund Balance - Inventory 625, , , Fund Balance - Restricted 5,737,676 5,845,504 8,861, Total Fund Balance $ 52,601,254 $ 57,322,837 $ 53,241,186 $ 1,000,000 $ 1,000,000 - All Funds Total $ 668,051,630 $ 666,436,473 $ 773,260,250 $ 651,789,500 $ 678,445,300 $ 26,655,800 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 217

225 FINANCIAL SECTION OPERATING FUND SUMMARY Revenues by Source Operating Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Description Adopted Adopted Difference Local $ 8,545,565 $ 8,933,404 $ 10,964,155 $ 8,376,000 $ 8,488,100 $ 112,100 State 224,926, ,088, ,816, ,844, ,907,700 17,063,700 State Sales Tax 55,980,750 58,539,698 60,640,194 63,400,200 63,219,400 (180,800) Federal 416, , , , ,200 22,700 Transfers 238,419, ,350, ,703, ,406, ,817,800 7,411,800 Transfer from CIP 61,259 67,435 Bond Refunding/Loan Proceeds 39,209,278 4,146, ,372, Beginning Balance 37,461,820 34,476,187 40,158,391 1,000,000 1,000,000 - Total Revenues $ 604,960,514 $600,985,339 $ 707,139,560 $ 597,422,700 $ 621,852,200 $24,429,500 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Transfers $ % FY2017 Adopted ($ in millions) Beginning Balance $ % Local $ % Federal $ % State Sales Tax $ % State $ % Transfers $ % FY2018 Adopted ($ in millions) Beginning Balance $ % Local $ % Federal $ % State Sales Tax $ % State $ % Innovative. Engaging. Relevant..P age 218

226 FINANCIAL SECTION Expenditures by Appropriation Category Operating Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Category - Description Adopted Adopted Difference 61 Instruction $370,190,711 $ 390,130,796 $398,324,887 $425,215,800 $447,845,134 $ 22,629, Admin/Attendance & Health 19,911,813 20,109,786 19,758,069 22,442,000 20,456,270 (1,985,730) 63 Pupil Transportation 29,038,562 29,991,242 37,460,930 33,052,300 34,612,609 1,560, Operations & Maintenance 58,084,257 61,155,589 58,454,356 52,350,700 55,129,536 2,778, Technology 10,678,649 15,716,807 17,965,815 15,461,000 12,515,151 (2,945,849) 99 Debt Service 43,410,918 43,722,729 45,486,158 47,900,900 50,293,500 2,392, Payment to Refund Bond Escrow Agent 39,169,418-91,860, Total Expenditures $ 570,484,327 $ 560,826,948 $ 669,310,568 $ 596,422,700 $ 620,852,200 $ 24,429,500 Fund Balance - Assigned 33,819,870 39,465,292 37,300,489 1,000,000 1,000,000 - Fund Balance - Inventory 625, , , Fund Balance - Restricted 30, Total Fund Balance $ 34,476,187 $ 40,158,391 $ 37,828,992 $ 1,000,000 $ 1,000,000 - Operating Fund Total $ 604,960,514 $ 600,985,339 $ 707,139,560 $ 597,422,700 $ 621,852,200 $ 24,429,500 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Instruction $ % FY2017 Adopted ($ in millions) Fund Balance $ % Debt Service $ % Technology $ % Operations & Maint. $ % Admin / Attendance & Health $ % Transportation $ % Instruction $ % FY2018 Adopted ($ in millions) Admin / Attendance & Health $ % Fund Balance $ % Debt Service Technology $50.3 $ % 2.0% Operations & Maint. $ % Transportation $ % Innovative. Engaging. Relevant..P age 219

227 FINANCIAL SECTION Expenditures by Function Operating Fund Operating Fund Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Classrm Instruction $ 263,812,976 $ 277,990,958 $ 285,001,572 $ 304,934,204 $ 322,147,306 $ 17,213, Classrm Instruction ESOL 4,029,849 4,507,080 4,939,880 5,162,501 7,199,659 2,037, Classrm Instr - Driver Ed 660, , , , , Classrm Instr - Alternative Ed 2,393,049 2,490,127 2,395,893 2,577,763 2,820, , Classrm Instr - Family Life 698, , , , ,269 30, Classrm Instr - Gifted 3,970,573 4,178,158 4,149,219 4,356,484 4,621, , Classrm Instr - CSA 921,100 1,981,077 2,621,100 2,897,900 3,171, , Classrm Instr - Specialty Ctr 845, ,308 1,100, ,218 1,011,079 87, Classrm Instr - Aop Response 182, , ,499 1,274, ,102 (680,562) Retiree Health Benefits 11,094,870 11,245,342 11,399,000 11,728,880 13,164,500 1,435, Classrm Instr - Detention Home 801, , , , ,449 77, Classrm Instr - Parent Res Ctr 56,898 92, , ,684 - (100,684) Classrm Instr - Cats 257, , , , ,821 8, Classrm Instr - Online Learn 708, , , , ,513 26, Classrm Instr - Summer School 1,727,886 1,658,521 1,656,678 1,826,346 1,825,416 (930) Classrm Instr - Adult Ed 480, , , , ,688 91, Student Support Adm , , Student Supp - Guidance Adm 167, , , , ,103 7, Student Supp - Guidance Ser 12,181,816 12,798,611 13,019,113 13,741,920 14,247, , Student Supp - Student Conduct 541, , , , , , Student Supp - Pre - Referral Srv ,933 - (143,933) Student Supp - Record Maint 7,503 2,744 2,308 7,738 7, Student Supp - Soc Worker Srv 1,826,048 1,929,445 1,953,801 2,212,257 2,349, , Student Supp - Homebound Instr 1,250,794 1,117,393 1,167,076 1,413,229 1,383,189 (30,040) Staff Supp - Administration 4,066,581 4,901,588 5,173,660 5,828,221 6,718, , Staff Supp - Mgt & Direction 3,194,992 3,161,778 2,951,728 3,259,029 3,443, , Organizational Development 1,194,714 1,331,503 1,752,386 2,109,689 2,131,937 22, Staff Supp - Library Admin 487, , , , ,391 20, Staff Supp - Library Services 8,183,873 8,456,731 8,373,610 9,277,821 9,374,097 96, Staff Supp - Tech Coord 364, , , , ,660 7, Staff Supp - Leadership 65,408 67,531 69, School Site Management 32,813,157 34,174,393 32,707,408 36,040,192 35,735,660 (304,532) Instruction - Budgetary Control 11,201,994 11,471,962 11,516,178 9,831,173 9,741,929 (89,244) School Board Management & Dir 373, , , , ,929 (98,543) Office Of Superintendent 818, , , , ,181 (315,924) School Board Attorney 164, , , , , , Chief Of Staff , , Business & Govt Relations Chief Operations Officer , , ,020 69, Information Services M&d 866, , ,574 1,080,269 1,182, , Community Rel Internal Ser 11,818 6,490 6,497 60,891 60, Human Resources - Mgt & Dir 281, , , ,434 - (306,434) Human Resources - Personnel 1,694,876 1,708,351 1,828,845 1,878,406 2,140, , Hr - Compensation & Benefits 722, , , , ,749 27, Human Resources - Recert 16,260 7,500 7,000 10,000 10, Human Resources - Wellness 356, , , , ,509 5, Human Resources - Systems 71,578 74,044 78,888 78,007 86,484 8, Planning Mgt & Direction 183,152 74, , , ,306 11, School Improvement 999, , , ,794 1,129, , School Impr / Tech 69,856 54, Chief Finance Officer 324, , , , ,833 (67,761) Management And Budget 599, , , , ,612 24, Finance / Payroll 1,968,641 2,001,932 2,024,217 2,303,051 1,486,337 (816,714) Technology 214, , , , ,385 (16,620) Internal Audit 93,200 94,400 93,700 94,900 - (94,900) Purchasing 651, , , ,274 74,267 (844,007) Adm / A&h - Budgetary Control 534,162 1,125, , , ,940 (213,415) Innovative. Engaging. Relevant..P age 220

228 FINANCIAL SECTION Operating Fund Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference School CIP Management 753, , , ,813 - (994,813) Pupil Services Administration 58, , ,801 99, , , Pupil Services Medical 5,311,324 5,173,430 5,430,461 6,337,950 6,798, , Pupil Serv Psychological Ser 2,770,870 2,598,886 2,634,722 2,892,301 2,960,151 67, Pupil Transportation - Admin 1,081,505 1,115,930 1,107,080 1,145,539 1,190,219 44, Pupil Trans - Vehicle Oper 18,154,538 20,264,523 27,593,273 22,233,461 23,616,202 1,382, Pupil Transp - Vehicle Maint 9,227,987 8,114,214 8,046,884 9,020,876 8,453,224 (567,652) Pupil Trans - Budgetary Control 574, , , ,424 1,352, , O&M - Administration 1,419,958 1,427,486 1,259,849 1,396,867 2,518,164 1,121, O&M - Bldg Services 20,295,896 18,949,751 16,507,745 15,225,851 14,973,814 (252,037) O&M - Bldg Srv - Supervision 527, , , ,806 37,678 (425,128) O&M - Bldg Svc - Trades 2,138,339 2,143, O&M - Bldg Svc - Equip Op O&M - Bldg Svc - Rental 217, , ,677 21,521 21, O&M - Bldg Rental Parks / Rec 86,220 79,749 37, O&M - Rental Staffing - 24, , , , O&M - Utilities 12,389,773 12,517,872 11,687,444 13,614,043 12,336,000 (1,278,043) O&M Bldg Maintenance 3,960,539 4,881,047 9,165,567 6,987,200 6,939,938 (47,262) O&M Bldg Maint - Hvac 1,089,086 1,092,809 1,116,216 1,232, ,125 (263,034) O&M Maint - Plumbing 431, , , , ,556 (135,758) O&M Maint - Boilers 248, , , , ,142 (50,357) O&M Maint - Electricians 432, , , , ,994 (109,274) O&M Maint Water Treatment 98,871 97, , ,176 - (101,176) O&M Maint Energy Monitoring 245, , , , ,894 79, O&M Maint Kitchen Equip 426, , , ,564 65,551 (379,013) O&M Maint Carpentry 284, , , , , , O&M Maint - Signs & Cabinets 64,078 64,910 66,318 67,251 - (67,251) O&M Maint Roofing 230, , , , ,508 (122,098) O&M Maint Mobile Classrm 177, , , ,861 - (190,861) O&M Maint - Locksmith 184, , , ,358 - (186,358) O&M Maint - Fire / Shop Eq 257, , , , ,940 3, O&M Maint - Painting 195, , , , ,580 (37,751) O&M Maint Pest Control 104, ,070 73, ,633 60,766 (49,867) O&M Maint Asbestos 60,967 62,581 63,190 62,272 64,000 1, O&M Maint Glass Repair 125, , , , ,254 (67,674) O&M Maint Masonry 58,000 58,737 59,599 60,940 58,506 (2,434) O&M Maint - Av Equip Rep 299, , , , ,423 (185,281) O&M Maint - Office Mach Rep 471, , , , ,260 (92,353) O&M Maint - Small Motor Repair 53,732 54,365 55,822 55,735 57,266 1, O&M - Vehicle Maintenance 58,506 59,674 60,923 60,657 - (60,657) O&M Bld Maint - Eq Oper 402, , , ,269 - (411,269) O&M Environmental Health 247, , , , , , O&M Grounds 1,862,828 1,848,700 1,789,860 1,839,500 10,000 (1,829,500) O&M - Vehicle Services 1,258,954 1,183,215 1,223,639 1,302,870 1,269,961 (32,909) O&M - Security Services 475, , , ,187 1,520, , Warehouse Services 529,656 37,882 47,924 45,000 45, O&M - Warehouse Operations 921, , , , ,592 (133,838) O&M Warehouse - Postal Ops 743, , , , ,543 4, O&M Budgetary Control 5,006,704 9,439,228 8,193,389 2,542,817 6,121,523 3,578, Technology Classrm 18,609 4,155,796 5,653,158 46,031 46, Classrm Instr - Technology 784, , , , ,075 (90,145) Technology Instr Supp 7,224,255 7,937,152 8,658,714 8,564,514 8,684, , Technology Administration 2,651,736 2,845,544 2,843,756 5,894,235 5,957,302 63, Ds Debt Service 82,580,337 43,722, ,346,511 47,900,900 50,293,500 2,392,600 Total Expenditures Operating Fund $ 570,484,327 $ 560,826,948 $ 669,310,568 $ 596,422,700 $ 620,852,200 $ 24,429,500 Innovative. Engaging. Relevant..P age 221

229 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Fund Balance - Assigned 33,819,870 39,465,292 37,300,489 1,000,000 1,000,000 - Fund Balance - Inventory 625, , , Fund Balance - Restricted 30, Total Fund Balance $ 34,476,187 $ 40,158,391 $ 37,828,992 $ 1,000,000 $ 1,000,000 - Operating Fund Total $ 604,960,514 $ 600,985,339 $ 707,139,560 $ 597,422,700 $ 621,852,200 $ 24,429,500 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Object Operating Fund Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Board Member $ 83,779 $ 85,083 $ 84,533 $ 85,081 $ 85, Superintendent 224, , , , ,800 3, Assistant Superintendent 464, , , , , , Director FT 2,068,096 2,161,884 2,312,537 2,444,398 2,333,862 (110,536) Asst Director FT 1,616,967 1,653,536 1,693,281 2,042, ,600 (1,058,589) Supervisor FT 1,346,131 1,260,930 1,098,856 1,667,173 1,286,667 (380,506) Tech Database Admin 195, , , ,474 - (207,474) Other Admin Staff 873, , , , ,124 57, Teacher FT 175,551, ,710, ,563, ,707, ,950,934 10,243, Librarian FT 4,541,096 4,514,662 4,399,086 5,193,199 5,149,805 (43,394) Guidance Counselor FT 8,065,159 8,340,307 8,463,621 9,050,339 9,224, , Inst Specialist FT 2,228,058 2,115,173 2,089,284 2,403,138 3,101, , Principal FT 5,535,789 5,678,672 4,859,340 6,031,843 6,435, , Assistant Principal FT 6,582,027 6,849,188 6,454,627 7,200,917 7,708, , Admin Asst FT 1,604,740 1,622,818 1,639,063 1,764,914 1,968, , Other Inst Staff FT 606, , , , ,151 (472,928) Technology Integrator 1,960,967 1,893,645 1,977,183 2,098,607 2,095,938 (2,669) Other Professional FT 2,457,354 1,986,630 2,176,077 2,624,671 4,856,783 2,232, Nurse FT 387, , ,301 2,340,848 3,006, , Psychologist FT 2,031,433 1,731,195 1,783,362 2,012,964 1,932,631 (80,333) Ed Diagnostician FT 680, , , , ,491 (9,023) Edu Liaisons FT 1,022,814 1,055,259 1,040,049 1,135,711 46,157 (1,089,554) Occup Phys Therapy FT 1,155,830 1,204,900 1,062,428 1,275,675 1,181,115 (94,560) Social Worker FT 1,313,292 1,387,813 1,357,161 1,563,221 1,565,360 2, System Analyst Programmer FT 3,090,017 3,124,915 3,173,995 3,395,561 3,393,082 (2,479) Accountant Auditor 296, , , , ,530 (46,511) Security Guard FT 831, , , , ,220 15, Tutor Monitor , , ,914 3, Hearing Imp Interpreter FT 570, , , , ,044 (56,376) Clerical FT 11,108,640 11,188,001 11,100,899 11,948,448 11,992,378 43, Inst Aide FT 12,348,836 12,339,861 12,366,258 13,689,824 14,158, , Tech Resource Asst FT 507, , , , ,043 (15,216) Clinic Aide FT 1,064,508 1,064,857 1,027,850 1,157,856 1,018,077 (139,779) Printer FT 157, , , , ,675 5, Trades Crafts FT 5,842,522 5,691,791 4,039,583 4,724,383 3,563,352 (1,161,031) Facility Coordinator - - 1,597,052 1,799,631 2,391, , Bus Driver FT 9,856,804 9,909,796 9,953,378 10,908,740 11,550, , Equip Operator FT 416, , , ,138 - (305,138) Service Crew , ,138 88, Custodian FT 10,468,623 9,170,655 3,282, , ,359 (158,315) Warehouse FT 696, , , , ,682 (149,148) 511 Salaries/Wages - Regular $ 279,856,108 $ 284,569,396 $ 281,078,575 $ 306,744,052 $318,328,979 $ 11,584, Salaries And Wages OT $ 2,939,581 $ 3,267,786 $ 3,001,901 $ 73,790 $ 76,150 $ 2, Clerical Overtime ,392 13,398 4, Inst Aide OT - 21, , ,000 1,200 Innovative. Engaging. Relevant..P age 222

230 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Printer OT ,965 1, Trades Crafts OT , ,000 10, Bus Driver OT ,548,360 1,670, , Equipment Operator OT ,200 - (10,200) Warehouse OT ,526 5,000 (6,526) 512 Salaries/Wages - Overtime $ 2,939,581 $ 3,289,036 $ 3,002,096 $ 2,345,833 $ 2,469,780 $ 123, Director PT $ 23, Teacher PT 1,891,570 2,175,168 1,873,160 2,703,939 3,084, , Librarian PT - 23,022 36,777 47,090 87,277 40, Guidance Counselor PT 150, , , , ,743 82, Other Professional Pr 63,313 64,580 65,877 67,195 69,210 2, Nurse PT 67,989 46,982-45,487 - (45,487) Occupational Phys Therapy PT 100,757 93,514 95, , ,834 3, System Analyst Programmer PT 44,429 45,309 46,215 47,139 48,554 1, Inst Aide PT 14,104 17,169 18,915 18,899 25,560 6, Tech Resource Asst PT 25,143 32,091 36,148 75,521 41,717 (33,804) Printer PT Trades Crafts PT 32,562 33,206 (671) Custodian PT 147,145 3, Salaries/Wages - Part-time $ 2,561,841 $ 2,751,995 $ 2,346,266 $ 3,340,708 $ 3,778,797 $ 438, Temp Wages Long Term Absences - - $ 85 - $ 150,000 $ 150, Temp Asst Superintendent - 13, Director Temp 52,829 46,671 50,020 52,139 52, Asst Director Temp Other Administrative Temporary Teacher Temp 4,260,638 4,030,432 4,268,977 5,280,415 4,689,709 (590,706) Librarian Temp 45,763 49,388 45,191 45,000 45, Guidance Counselor Temp 35,375 17,666 37, Instruct Specialist, Temporary , Principal Temp 87, ,338 82, Asst Principal Temp 270, , , , , Admin Asst - Temp 11,692 36,211 12, Other Instructional - Temp 5,350 34,476-5,000 5, Other Professional Temp 31,501 21,193 27,427 28,142 25,000 (3,142) Nurse Temp 9,766 9,203 9,945 51,700 47,675 (4,025) Psychologist Temporary ,235 56,554 60,000 60, Ed Diagnotician Temp , OT / PT Temporary , Accountant Auditor Temp , Security Guard Temp 26,468 29,786 28,788 37,535 37, Hearing Imp Interpreter Temp - 9,614 16, Esol Interpreter Temp 2,243 2,650 5,035 13,000 13, Clerical Temp 190, , , , ,667 3, Inst Aide Temp 195, , , , , Clinical Aide Temp 150 2,688 2, Printer Temp 2,761 2,794 1,501 3,000 4,000 1, Trades Crafts Temp 51,528 45,065 44,539 45,000 45, Bus Driver Temp 430, , , , ,000 (120,000) Custodian Temp 154, , , Warehouse Temp 16, ,500 - (6,500) Other Sal Nonexempt Temp 23,445 48,620 65,791 30,000 66,000 36, Other Salaries Temp 341, , , , ,000 40, Salaries/Wages - Temporary $ 6,247,191 $ 6,155,952 $ 6,266,551 $ 6,984,281 $ 6,490,725 $ (493,556) Teacher Sub $ 3,891,531 $ 3,862,390 $ 3,954,271 $ 3,590,282 $ 3,870,434 $ 280, Librarian Sub 56,181 54,924 80, Nurse Sub 3, Security Guard Sub 5,303 6, Tutor Monitor Substitute - - 4,754 7,020 - (7,020) Innovative. Engaging. Relevant..P age 223

231 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Center Based Edu Sub Inst Aide Sub 244, , , , ,231 (33,269) Tech Resource Asst Sub 22,664 19,271 12,524 20,000 - (20,000) Clinical Aide Sub 46,920 35,714 43,865 37,504 19,100 (18,404) Bus Driver Sub 253, , , , ,000 (1,907) Custodian Sub 221, , , Salaries/Wages - Substitutes $ 4,745,723 $ 4,563,588 $ 4,789,874 $ 4,205,213 $ 4,404,765 $ 199, Teacher Academic Supplement $ 591,772 $ 638,760 $ 754,743 $ 898,073 $ 898, Teacher Athletic Supplement 1,201,135 1,382,801 1,369,842 1,747,430 1,919, , Other Salaries Supplement 758, ,367 1,344,546 1,052,907 1,238, , Supplements $ 2,551,724 $ 2,906,928 $ 3,469,132 $ 3,698,410 $ 4,055,918 $ 357, Director, SRP $ 36, Assistant Director, SRP 89,317 20, Supervisor SRP , Other Admin Staff, SRP , Teacher SRP 1,238,788 1,512,694 1,388, Librarian SRP 151, , , Guidance Counselor SRP 192,022 96, , Inst Specialist SRP - 27,372 55, Principal SRP 64,432 36, , Assistant Principal SRP 38, , Other Inst Staff SRP , Technology Integrator SRP - 41, Other Professional SRP - 129,678 57, Psychologist SRP - 89,326 52, Edu Liaisons SRP 18,683-19, Occupational Phys Therapy SRP , Social Worker SRP , System Analyst Programmer SRP 36,793-30, Security Guards SRP 9, Tutor Monitor - SRP - - 9, Clerical SRP 107, , , Inst Aide SRP 66,712 95, , Tech Resource Asst SRP 8,881 17, Clinical Aide SRP 1,254 8,247 16, Trades Crafts SRP 25,771 97,451 65, Facility Coordinator , Bus Driver SRP 38,063 48,962 91, Equipment Operator SRP , Custodian SRP 42, , , Salaries/Wages - SRP $ 2,166,707 $ 2,608,322 $ 3,402, Annual Leave Payout $ 467,585 $ 589,169 $ 1,058,835 $ 420,000 $ 400,000 $ (20,000) Sick Leave Payout 584, , , , ,000 (5,000) Personal Day Payout 531, , , , ,000 10, Comp Plan ,704,900 - (3,704,900) Salary Lapse (5,017,930) (5,233,010) (215,080) Other Salaries , , , Other Salaries $ 1,584,470 $ 1,850,913 $ 2,558,981 $ 341,470 $ (3,158,510) $ (3,499,980) 51 Personal Services $ 302,653,345 $ 308,696,129 $ 306,913,491 $ 327,659,967 $336,370,454 $ 8,710, FICA Expense $ 21,604,676 $ 21,976,122 $ 21,835,108 $ 24,259,781 $ 25,033,998 $ 774, Social Security $ 21,604,676 $ 21,976,122 $ 21,835,108 $ 24,259,781 $ 25,033,998 $ 774, VRS Retirement $ 32,592,548 $ 38,376,545 $ 34,795,483 $ 47,250,733 $ 54,407,852 $ 7,157, VRS Hybrid Plan Contribution 81,770 2,117,978 4,080, VRS Retiree Healthcare Credit 2,800,869 2,738,248 2,777, Supplemental Retirement 9,092,773 10,630,325 10,187,043 2,500,000 5,600,000 3,100, Retirement $ 44,567,960 $ 53,863,095 $ 51,840,265 $ 49,750,733 $ 60,007,852 $ 10,257,119 Innovative. Engaging. Relevant..P age 224

232 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Anthem Ins Active $ 24,306,939 $ 35,838,010 $ 36,536,320 $ 44,160,360 $ 44,989,178 $ 828, Anthem Ins Retiree 2,385,168 4,560,375 4,477,971 5,528,880 5,909, , Healthkeepers 15,041,931 (7,185) Health Savings Account Exp 294,687 1,342,028 2,272, Dental Ins Active 1,070, , , , ,085 (21,565) Medicare Ins Expense 4,669,297 4,968,458 5,190,000 5,200,000 5,894, , Health Insurance Reimb 153, , , , , Health Premiums $ 47,921,626 $ 47,894,634 $ 49,745,690 $ 55,541,890 $ 57,784,763 $ 2,242, VRS Group Life Insurance $ 3,328,729 $ 3,383,554 $ 3,353,139 $ 4,018,200 $ 4,167,372 $ 149, Other Employee Benefits 40,000 40,000 40,000 19,000 20,900 1, Group Life Insurance $ 3,368,729 $ 3,423,554 $ 3,393,139 $ 4,037,200 $ 4,188,272 $ 151, VRS Hybrid Disability $ 2,593 $ 52,317 $ 103, Disability Insurance $ 2,593 $ 52,317 $ 103, State Unemployment Ins Vec $ 77,797 $ 58,989 $ 121,606 $ 125,000 $ 125, Unemployment Insurance $ 77,797 $ 58,989 $ 121,606 $ 125,000 $ 125, Workers Comp Indemnity $ 473,955 $ 701,763 $ 834, Workers Comp Medical And Other 2,904,572 1,826,061 1,903, Workers Comp And Other Chgs 46,494 72, , Workers Comp Exp Year End Adj ,519,212 2,519, Workers Compensation $ 3,425,020 $ 2,600,240 $ 2,840,531 $ 2,519,212 $ 2,519, Education Tuition Assist - - $ 326,447 $ 380,000 $ 380, Car Allowances 12,500 12,500 12,500 12,000 12, Required Medical Exams 45,210 52,811 43,479 50,000 50, Other Post Employment Benefits 919,894 1,152,889 1,032,476 1,000,000 1,000, Other Benefits $ 977,604 $ 1,218,200 $ 1,414,903 $ 1,442,000 $ 1,442, Employee Benefits $ 121,946,006 $ 131,087,152 $ 131,294,495 $ 137,675,816 $151,101,097 $ 13,425, Professional Health Svcs $ 815,179 $ 888,761 $ 1,234,252 $ 885,875 $ 666,566 $ (219,309) Assessment / Evaluation Services , , ,500 (15,500) Developmental Services 1,440 3, Accounting Auditing Finance 92,200 93,240 92, ,800 - (102,800) Mgmt Consulting Svc 61,359 39,501 35,035 17,000 2,000 (15,000) Consultant Svcs , Professional Inservice Trainin Professional Education Svc 255, , , , ,699 (115,233) Legal Svcs 168, , , , ,710 (2,500) Tech Svcs 76, ,816 77, , ,088 68, Tech Support Svcs 7,500 13,144 8,650 20,000 20, Other Professional Svcs 347, , , , , , Professional Services $ 1,826,795 $ 1,826,504 $ 2,320,629 $ 2,142,365 $ 2,172,515 $ 30, Computer Equip Repair Maint - $ 67,102 $ 323,205 $ 650,000 $ 650, Roof Repair Maint , Other Repair Maint 44,401 63,998 37,189 58,110 55,430 (2,680) Copier Annual Maint Contract 4,057 2,193 3,921 5,300 5, Software Maint Annual Contract 39, ,620 39,870 39,035 37,600 (1,435) Other Maint Svc Cont 2,538,283 3,328,455 3,643,886 3,083,522 2,558,839 (524,683) 533 Maintenance Services $ 2,625,778 $ 3,874,368 $ 4,655,392 $ 3,835,967 $ 3,307,169 $ (528,798) Transportation Svcs - $ 700 $ 3, Transportation Services - $ 700 $ 3, Printing And Binding Svcs $ 108,994 $ 121,039 $ 98,427 $ 139,320 $ 119,300 $ (20,020) 535 Printing & Binding $ 108,994 $ 121,039 $ 98,427 $ 139,320 $ 119,300 $ (20,020) Innovative. Engaging. Relevant..P age 225

233 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Media Advertising $ 30,797 $ 24,162 $ 13,059 $ 22,250 $ 22,200 $ (50) 536 Advertising $ 30,797 $ 24,162 $ 13,059 $ 22,250 $ 22,200 $ (50) Tuition Paid Division Instate $ 2,531,707 $ 2,552,750 $ 2,598,242 $ 2,702,470 $ 3,058,670 $ 356, Tuition Paid Private Schs 22,540 53,938 70, , ,354 10, Services from Other Govt $ 2,554,247 $ 2,606,688 $ 2,668,242 $ 2,868,624 $ 3,235,024 $ 366, Permits And Licenses $ 9,362 $ 11,194 $ 11,528 $ 15,000 $ 15, Training Svcs 4,764 8,671 22,319 13,460 19,900 6, Testing Svcs ,647 21,000 21, Movement Of Trailers 94,549 71,624 84, , , , Payment To Parents In Lieu Tra ,000 1, Other Contractual Svcs 743,923 2,348,890 8,437,718 12,485,401 12,850, , Contractual Services $ 852,651 $ 2,440,884 $ 8,589,243 $ 12,684,861 $ 13,156,939 $ 472, Purchased Services $ 7,999,263 $ 10,894,345 $ 18,348,285 $ 21,693,387 $ 22,013,147 $ 319, Incty IST Chgs $ 456,890 $ 410,190 $ 321,900 $ 302,690 - $ (302,690) 541 Data Processing $ 456,890 $ 410,190 $ 321,900 $ 302,690 - $ (302,690) Incty Fleet Vehicle Operation $ 5,392,522 $ 5,510,517 $ 6,239,394 $ 4,951,900 $ 6,224,200 $ 1,272, Incty Fleet Motor Pool 16,547-2,018-3,000 3, Incty Fleet Fuel Sales 4,574,548 3,316,349 2,393,451 5,026,900 3,752,300 (1,274,600) 542 Fleet Services $ 9,983,617 $ 8,826,865 $ 8,634,863 $ 9,978,800 $ 9,979,500 $ Incty Purchasing Chgs $ 587,215 $ 610,515 $ 560,315 $ 846,915 - $ (846,915) 543 Central Purchasing $ 587,215 $ 610,515 $ 560,315 $ 846,915 - $ (846,915) Incty Print Shop Chgs $ 234,012 $ 241,535 $ 222,931 $ 287,425 $ 271,120 $ (16,305) 544 Central Printing $ 234,012 $ 241,535 $ 222,931 $ 287,425 $ 271,120 $ (16,305) Incty Risk Mgmt Chgs $ 200,000 $ 507,400 $ 307, Incty Risk Mgmt Self Ins 3,894,976 3,917,478 4,239,452 4,204,659 4,263,214 58, Risk Management $ 3,894,976 $ 3,917,478 $ 4,239,452 $ 4,404,659 $ 4,770,614 $ 365, Incty Sch Bus Chgs $ 45,030 $ 59,667 $ 63,214 $ 73,407 $ 95,992 $ 22, Incty Accounting Chgs 557, , , ,150 - (573,150) Incty Internal Audit Fee 93,200 94,400 93,700 94,900 - (94,900) Incty Health Services 2,736,100 2,606,500 2,893, Incty Energy Mgmt Fees 19,600 28,000 38,200 46,700 - (46,700) Incty Grounds Maint 1,844,400 1,831,100 1,777,600 1,829,500 - (1,829,500) Incty Telephone Chgs 49,106 47,096 47,949 40,900 46,600 5, Incty Police Svcs 2,043,653 2,077,697 2,077,815 2,189, (2,189,200) Incty Fireman Chgs 28,919 25,395 28,800 29,800 11,200 (18,600) Incty Radio Shop Chgs 33,803 56,858 76,173 71,913 77,700 5, Incty Radio Shop Annual 215, , , , , Intra County Services $ 7,667,163 $ 7,550,402 $ 7,729,522 $ 5,128,470 $ 410,492 $ (4,717,978) 54 Internal Services $ 22,823,873 $ 21,556,985 $ 21,708,983 $ 20,948,959 $ 15,431,726 $ (5,517,233) Electric Svcs $ 9,022,301 $ 9,250,644 $ 8,871,499 $ 9,802,500 $ 9,802, Electric Svc Connection 25, Heating Natural Gas 1,145,206 1,100, ,872 1,695,573 1,695, Heating Gas 20,770 42,343 8,628 45,000 45, Heating Propane 414, , , , , Water Svc 289, , , , ,000 (43,350) Sewer Svc 347, , , , ,000 43, Utilities $ 11,265,262 $ 11,325,777 $ 10,637,954 $ 12,533,273 $ 12,533,073 $ (200) Innovative. Engaging. Relevant..P age 226

234 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Postal Svcs $ 613,796 $ 652,739 $ 645,462 $ 691,569 $ 677,600 $ (13,969) Private Courier Chgs ,030 1,000 (30) Telecommunications 904, , , , ,524 (4,700) Wireless Phone Svc Chgs 169, , , , ,460 52, Other Local Telephone Service ,148 3, Data Lines 1,278,042 1,399,449 1,611,213 1,489,400 1,487,144 (2,256) 552 Communications $ 2,966,298 $ 3,204,505 $ 3,215,754 $ 3,220,461 $ 3,251,876 $ 31, General Liability Premium $ 28,198 $ 28,054 $ 29,337 $ 29,500 $ 29, Insurance $ 28,198 $ 28,054 $ 29,337 $ 29,500 $ 29, Lease Rent Equip $ 55,666 $ 52,746 $ 43,799 $ 75,391 $ 77,377 $ 1, Bldg Rent Or Lease 463, ,328 11, Facility Rental 5,443 2,040 4, , Other Leases Rentals Leases/Rentals $ 524,553 $ 252,114 $ 60,426 $ 76,191 $ 79,161 $ 2, Mileage $ 338,357 $ 328,382 $ 320,014 $ 397,267 $ 401,054 $ 3, Education And Conferences 3, ,366 2,500 3, Lodging Air Fares 408 5, Registration Fees 9,769 17,427 54,796 14,125 47,938 33, Tolls Parking 1,350 1,701 1, Meals Per Diem Misc Travel Exp 361, , , , ,813 79, Travel $ 715,478 $ 796,498 $ 891,759 $ 817,478 $ 935,758 $ 118, Contrib To Other Entities - $ 33 - $ 5,000 - $ (5,000) 556 Contributions to Other Entity - $ 33 - $ 5,000 - $ (5,000) Dues Association Membership $ 152,618 $ 203,267 $ 192,891 $ 211,621 $ 233,833 $ 22, Other Chgs And Services 685 1,748 4,806 4,000 17,425 13, Miscellaneous Charges $ 153,303 $ 205,015 $ 197,697 $ 215,621 $ 251,258 $ 35, Other Fees And Charges - $ 806 $ 450 $ 15,500 $ 500 $ (15,000) 559 Miscellaneous Fees and Charges - $ 806 $ 450 $ 15,500 $ 500 $ (15,000) 55 Other Charges $ 15,653,091 $ 15,812,803 $ 15,033,377 $ 16,913,024 $ 17,081,126 $ 168, Office Supplies $ 274,555 $ 250,239 $ 256,527 $ 327,772 $ 313,865 $ (13,907) Identification Supplies ,000 - (15,000) Doc Svcs Printing Forms Testing Supplies 10,244 9,967 10,562 12,711 16,000 3, Food 131, , ,877 80, ,224 72, Agricultural Supplies 18,149 13,436 12,260 10,000 10, Medical Supplies 38,932 53,702 59,685 39, ,734 97, Janitorial Supplies 1,417, , ,702 25,000 25, Repair Maint Supply 2,315,852 2,564,142 2,439,871 2,877,203 2,373,640 (503,563) Ground Maint Supplies Vehicle Fuel Tires And Tubes 27,173 25,545 23,130 35,000 - (35,000) Uniforms 97,226 61,976 81,079 58,900 59, Books Subscriptions 441, , , , ,914 (2,045) Copier / Printer Supplies - 592, , , ,385 77, Inst Supplies 2,232,181 2,270,868 1,914,656 3,050,520 3,658, , Av Materials And Supplies 42,133 55,730 73,284 71,512 84,175 12, Other Operating Supplies 551, , ,271 1,891,218 1,513,411 (377,807) Innovative. Engaging. Relevant..P age 227

235 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Exp Software 555, ,648 1,593, ,718 2,270,884 1,360, Safety Supplies - 1, Electronic Subscriptions - 1,010 1,301 2, (2,000) Merchandise For Resale 230, Textbooks 1,079, , , , ,715 (32,866) 560 Supplies $ 9,463,273 $ 9,576,539 $ 9,480,705 $ 11,099,550 $ 12,350,656 $ 1,251, Exp Site Improvement - - $ 73, Exp Mach And Equip Exp Furniture And Equip Rpl 136, , , , , , Exp Computer Equip Rpl 5,177 4,009 20, ,850 5, Exp Education Equip Rpl 6,009 6,285 18, , ,379 (5,392) Exp Audio Visual Equip Rpl 565 2, ,500 1,000 (500) 561 Expendable Equipment Replacement $ 148,318 $ 150,825 $ 350,592 $ 373,400 $ 624,136 $ 250, Exp Furniture And Equip Add $ 27,614 $ 30,203 $ 121,504 $ 52,950 $ 23,134 $ (29,816) Exp Radio Equip Add Telecom Eq Exp Add Exp Computer Equip Add 522,577 5,076, , , , , Exp Education Equip Add 182, , , , ,046 (22,849) Exp Audio Visual Equip Add 63,473 39,500 65,010 26,660 25,040 (1,620) 562 Expendable Equipment Additional $ 796,644 $ 5,417,238 $ 1,509,529 $ 494,994 $ 566,788 $ 71, Inventory Purchases $ 268,489 $ 1,261 $ 14, Encumbrance Carry Overs $ 268,489 $ 1,261 $ 14, Fund Balance Funded $ 1,131,174 $ 1,100,000 $ (31,174) 564 Unallocated Appropriation $ 1,131,174 $ 1,100,000 $ (31,174) 56 Materials & Supplies $ 10,676,725 $ 15,145,864 $ 11,355,593 $ 13,099,118 $ 14,641,580 $ 1,542, Pmt To Joint Operations $ 1,067,577 $ 1,113,785 $ 1,113,785 $ 1,185,869 $ 1,185, Joint Payments $ 1,067,577 $ 1,113,785 $ 1,113,785 $ 1,185,869 $ 1,185, Joint Operation Payments $ 1,067,577 $ 1,113,785 $ 1,113,785 $ 1,185,869 $ 1,185, Capital Mach And Equip Rpl - $ 31,083 $ 133,333 - $ 11,000 $ 11, Capital Furniture Fixture Rpl 23,832 18, , Capital Security Equip - 9, Capital Telecom Equip Rpl 97,518 20, Capital Passengr Vehicle Rpl 99, , ,521 78,000 78, Capital Computer Equip Rpl 9, Capital Software Rpl , Capital Education Equip Rpl - 121, ,296-9,000 9, Capital Bus Rpl - 1,821,050 8,542,390 1,657,300 1,907, , Capital Equipment Replacement $ 230,956 $ 2,162,410 $ 10,015,035 $ 1,735,300 $ 2,005,300 $ 270, Capital Mach And Equip Add $ 12,391 $ 24,929 $ 60, Capital Furniture Fixture Add - 17, , Capital Computer Equip Add 8,731 69,192 6,055,968 52,770 48,000 (4,770) Capital Educational Equip Add 147,286 57, ,940 57,490 50,601 (6,889) Capital Bus Add 45, , Capital Equipment Additional $ 213,702 $ 389,464 $ 6,639,864 $ 110,260 $ 98,601 $ (11,659) Site Improv - - $ 525, Site Improvements - - $ 525, Innovative. Engaging. Relevant..P age 228

236 FINANCIAL SECTION Operating Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Bldg Improv - $ 158,111 $ 7, Capital Other - $ 158,111 $ 7, Capital Outlay $ 444,658 $ 2,709,985 $ 17,187,625 $ 1,845,560 $ 2,103,901 $ 258, Bond Principal $ 28,343,085 $ 29,016,797 $ 28,055,651 $ 29,312,435 $ 31,337,099 $ 2,024, Lease Purchase Principal 314,000 1,988,977 4,401,922 4,091,909 4,572, , Bond Interest 14,522,209 12,666,888 12,254,991 14,272,464 14,210,560 (61,904) Lease Purchase Interest 31,213 46, , , ,385 (50,707) Issuance Costs 187, , Other Debt Exp 12,644 3,700 3, Debt $ 43,410,918 $ 43,722,729 $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392, Debt Service $ 43,410,918 $ 43,722,729 $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392, Trf To County CP Fund - $ 18, Transfer to Other Fund - $ 18, Trf To CSA Fund $ 921,100 $ 1,981,077 $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273, Transfer to County - Comp Services $ 921,100 $ 1,981,077 $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273, Trf To Sch Special Rev Fund $ 552,291 $ 422,490 $ 469,835 $ 463,900 $ 450,400 $ (13,500) Trf To Sch CP Fund 3,166,061 7,665,003 5,917,488 4,138,300 7,008,400 2,870, Transfer to School Grants / CIP $ 3,718,352 $ 8,087,493 $ 6,387,323 $ 4,602,200 $ 7,458,800 $ 2,856, Transfers $ 4,639,452 $ 10,087,170 $ 9,008,423 $ 7,500,100 $ 10,629,800 $ 3,129, Payment To Ref Bond Escrow Agt $ 39,169,418 - $ 91,860, Other Bond Expenses $ 39,169,418 - $ 91,860, Bonds $ 39,169,418 - $ 91,860, Total Expenditures Operating Fund $ 570,484,327 $ 560,826,948 $ 669,310,568 $ 596,422,700 $620,852,200 $ 24,429,500 Fund Balance - Assigned 33,819,870 39,465,292 37,300,489 1,000,000 1,000,000 - Fund Balance - Inventory 625, , , Fund Balance - Restricted 30, Total Fund Balance $ 34,476,187 $ 40,158,391 $ 37,828,992 $ 1,000,000 $ 1,000,000 - Operating Fund Total $ 604,960,514 $ 600,985,339 $ 707,139,560 $ 597,422,700 $ 621,852,200 $ 24,429,500 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 229

237 FINANCIAL SECTION GRANTS FUND SUMMARY Revenues by Source Grants Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Description Adopted Adopted Difference Local $ 1,122,599 $ 1,191,621 $ 342,081 $ 401,700 $ 596,600 $194,900 State 869,709 3,557,683 3,489,507 2,855,300 2,441,300 (414,000) Federal 21,148,351 21,915,812 23,228,574 24,844,200 25,399, ,200 Transfers 552, , , , ,400 (13,500) Transfer from CIP 21, Use of Reserves - 470,000 - (470,000) Beginning Balance 163, ,461 1,431, Total Revenues $ 23,855,991 $ 27,813,642 $ 28,961,644 $ 29,035,100 $ 28,887,700 $ (147,400) *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Federal $ % FY2017 Adopted ($ in millions) Transfers $ % Use of Reserves $ % State $ % Local $ % Federal $ % FY2018 Adopted ($ in millions) Transfers $ % State $ % Local $ % Innovative. Engaging. Relevant..P age 230

238 FINANCIAL SECTION Expenditures by Appropriation Category Grants Fund Grants Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY16 to FY17 Category Description Adopted Adopted Difference 61 Instruction $ 21,970,081 $ 22,656,570 $ 24,283,836 $ 26,393,000 $ 26,525,000 $ 132, Admin/Attendance & Health 509, , , , ,600 (279,400) 63 Pupil Transportation 15,300 5,388 23,542 15,000 15, Operations & Maintenance 0 107,875 1, Technology 656,588 3,085,478 2,195,046 2,027,100 2,027,100 - Total Expenditures $ 23,151,529 $ 26,382,214 $ 26,958,596 $ 29,035,100 $ 28,887,700 $ (147,400) Fund Balance Assigned 602,493 1,431,428 2,003, Fund Balance Inventory Fund Balance Restricted 101, Total Fund Balance $ 704,462 $ 1,431,428 $ 2,003, Grants Fund Total $ 23,855,991 $ 27,813,642 $ 28,961,644 $ 29,035,100 $ 28,887,700 $ (147,400) *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Instruction $ % FY2017 Adopted ($ in millions) Admin / Attendance & Health $ % Technology $ % Pupil Transportation $ % Instruction $ % FY2018 Adopted ($ in millions) Admin / Attendance & Health $ % Technology $ % Pupil Transportation $ % Innovative. Engaging. Relevant..P age 231

239 FINANCIAL SECTION Expenditures by Function Grants Fund Grants Fund Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Classrm Instruction $ 19,369,112 $ 20,213,163 $ 22,137,211 $ 23,373,430 $ 24,166,132 $ 792, Classrm Instr - Adult Ed 342, , , , ,000 (99,000) Staff Supp - Administration 2,169,072 1,907,317 1,484,264 1,945,570 1,833,868 (111,702) Staff Supp - Mgt & Direction 89, , , , ,000 (450,000) Chief Finance Officer 509, , , , ,600 (279,400) Pupil Trans - Vehicle Oper 15,300 5,388 23,542 15,000 15, O&M - Security Services - 107,875 1, Technology Classrm 656,588 3,085,478 2,195,046 2,027,100 2,027,100 - Total Expenditures Grants Fund $ 23,151,529 $ 26,382,214 $ 26,958,596 $ 29,035,100 $ 28,887,700 $ (147,400) Fund Balance - Assigned 602,493 1,431,428 2,003, Fund Balance - Inventory Fund Balance - Restricted 101, Total Fund Balance $ 704,462 $ 1,431,428 $ 2,003, Grants Fund Total $ 23,855,991 $ 27,813,642 $ 28,961,644 $ 29,035,100 $ 28,887,700 $ (147,400) *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Object Grants Fund Grants Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Director FT $ 64,083 $ 64, Supervisor FT 32,035 32,652 33,306 33,971 34,991 1, Teacher FT 8,996,217 8,699,099 9,415,554 9,967,756 10,814, , Inst Specialist FT 189,401 84, ,882 78, , , Admin Asst FT ,005 50,839 52,364 1, Other Inst Staff FT 686, , ,763 1,028, ,940 (841,237) Other Professional FT 199, , , ,803 71,824 (154,979) Edu Liaisons FT 249, , , ,724 59,456 (307,268) Social Worker FT , , Accountant Auditor 93,894 95,780 97,695 99, ,639 2, Center Based Edu FT 103,407 36, Clerical FT 105, , , , ,500 41, Inst Aide FT 1,349,283 1,490,134 1,683,285 1,833,642 1,943, , Salaries/Wages - Regular $ 12,005,301 $ 11,560,774 $ 13,037,048 $ 13,801,820 $ 14,353,362 $ 551, Salaries And Wages OT $ 68,400 $ 78,796 $ 92, Salaries/Wages - Overtime $ 68,400 $ 78,796 $ 92, Other Professional Pr - - $ 33,000 $ 33,660 $ 74,457 $ 40, Ed Diagnostician PT 2, Salaries/Wages - Part-time $ 2,056 - $ 33,000 $ 33,660 $ 74,457 $ 40, Teacher Temp $ 750,183 $ 1,207,685 $ 1,130,393 $ 893,935 $ 792,480 $ (101,455) Librarian Temp Instruct Specialist, Temporary 47, Asst Principal Temp 1, ,000 2, Other Instructional - Temp 3,127 15,714 31, Other Professional Temp 116, , ,942 70,871 - (70,871) OT / PT Temporary - - 3, Security Guard Temp (178) Esol Interpreter Temp - - 1, Clerical Temp 13,114 3, Inst Aide Temp 5,467 7, Innovative. Engaging. Relevant..P age 232

240 FINANCIAL SECTION Grants Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Other Technical Temp Other Sal Nonexempt Temp - - 5, Other Salaries Temp 2, Salaries/Wages - Temporary $ 939,667 $ 1,341,309 $ 1,278,889 $ 966,806 $ 794,480 $ (172,326) Teacher Sub $ 167,754 $ 206,765 $ 198,350 $ 40,800 $ 40, Center Based Edu Sub 12,404 13,619 21, Inst Aide Sub 26,116 24,663 37,789 1,150 1, Tech Resource Asst Sub Salaries/Wages - Substitutes $ 206,370 $ 245,095 $ 257,903 $ 41,950 $ 41, Teacher Academic Supplement $ Other Salaries Supplement 539, , , , ,615 (15,500) 516 Supplements $ 539,377 $ 645,141 $ 741,929 $ 645,115 $ 629,615 $ (15,500) Teacher SRP $ 73,255 $ 102,421 $ 37, Inst Specialist SRP - 34, Edu Liaisons SRP - 17, Inst Aide SRP 16,494 8, Salaries/Wages - SRP $ 89,749 $ 162,994 $ 37, Annual Leave Payout - $ 3, Sick Leave Payout - 7,680 7, Personal Day Payout - 18,724 15, Comp Plan ,526 - (168,526) Salary Lapse (250,000) (250,000) Other Salaries 3,460-1, Other Salaries $ 3,460 $ 29,416 $ 24,647 $ (81,474) $ (250,000) $ (168,526) 51 Personal Services $ 13,854,379 $ 14,063,525 $ 15,503,258 $ 15,407,877 $ 15,643,864 $ 235, FICA Expense $ 978,845 $ 994,027 $ 1,101,125 $ 1,185,695 $ 1,218,985 $ 33, Social Security $ 978,845 $ 994,027 $ 1,101,125 $ 1,185,695 $ 1,218,985 $ 33, VRS Retirement $ 1,402,447 $ 1,592,068 $ 1,688,237 $ 2,168,063 $ 2,513,851 $ 345, VRS Hybrid Plan Contribution 2,963 91, , VRS Retiree Healthcare Credit 133, , , Supplemental Retirement 273, , , Retirement $ 1,812,399 $ 2,245,819 $ 2,100,165 $ 2,168,063 $ 2,513,851 $ 345, Anthem Ins Active $ 1,117,411 $ 1,556,909 $ 1,773,594 $ 2,008,116 $ 2,160,460 $ 152, Healthkeepers 530,826 (457) (490) Health Savings Account Exp 19,271 76, , Dental Ins Active 32,956 27,934 30,761 29,997 30, Health Premiums $ 1,700,464 $ 1,660,748 $ 1,920,823 $ 2,038,113 $ 2,191,244 $ 153, VRS Group Life Insurance $ 143,432 $ 138,141 $ 155,959 $ 180,075 $ 187,726 $ 7, Group Life Insurance $ 143,432 $ 138,141 $ 155,959 $ 180,075 $ 187,726 $ 7, VRS Hybrid Disability $ 99 $ 2,201 $ 3, Disability Insurance $ 99 $ 2,201 $ 3, Workers Comp Indemnity $ 3,567 $ 8,617 $ 12, Workers Comp Medical And Other 102,448 79, , Workers Comp And Other Chgs 650 2,059 1, Workers Compensation $ 106,666 $ 89,892 $ 114, Innovative. Engaging. Relevant..P age 233

241 FINANCIAL SECTION Grants Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Object Description Adopted Adopted Difference 52 Employee Benefits $ 4,741,904 $ 5,130,828 $ 5,396,496 $ 5,571,946 $ 6,111,806 $ 539, Professional Health Svcs $ 4,114 $ 5,000 $ 144,038 $ 5,000 $ 5, Accounting Auditing Finance 21,000 21,420-6,000 - (6,000) Mgmt Consulting Svc 2,767 1,911 1,628 2,871 1,155 (1,716) Professional Education Svc 52,350 56,088 63,160 44,826 44, Legal Svcs Other Professional Svcs , , ,260 35,750 (200,510) 531 Professional Services $ 81,284 $ 102,742 $ 316,804 $ 294,957 $ 86,731 $ (208,226) Paving Repair Maint - - $ 1, Annual Maint Svc Contract 2, Other Maint Svc Cont 113, ,270 97, , , Maintenance Services $ 115,942 $ 274,270 $ 98,964 $ 112,000 $ 112, Transportation Svcs - $ 1,715 $ Transportation Services - $ 1,715 $ Printing And Binding Svcs $ 3,283 $ 1,040 $ Printing & Binding $ 3,283 $ 1,040 $ Media Advertising $ (8,306) - $ 6, Advertising $ (8,306) - $ 6, Tuition Paid Private Schs - - $ 16, Services from Other Govt - - $ 16, Indirect Cost Recovery $ 978,844 $ 1,059,183 $ 112,593 $ 141,950 $ 199,384 $ 57, Training Svcs 29,270 27,895 22, Parent Involvement 43,304 45,264 74,856 55,000 55, Other Contractual Svcs 891, , ,264 1,203, ,765 (248,754) 539 Contractual Services $ 1,943,213 $ 1,728,004 $ 646,380 $ 1,400,969 $ 1,209,649 $ (191,320) 53 Purchased Services $ 2,135,416 $ 2,107,771 $ 1,085,815 $ 1,807,926 $ 1,408,380 $ (399,546) Incty IST Chgs $ 23,210 $ 19,010 - $ 19,010 - $ (19,010) 541 Data Processing $ 23,210 $ 19,010 - $ 19,010 - $ (19,010) Incty Fleet Vehicle Operation $ Incty Fleet Motor Pool Fleet Services $ Incty Purchasing Chgs $ 21,585 $ 21,585 $ 21,585 $ 21,585 - $ (21,585) 543 Central Purchasing $ 21,585 $ 21,585 $ 21,585 $ 21,585 - $ (21,585) Incty Print Shop Chgs $ 19,332 $ 9,807 $ 18,434 $ 27,125 $ 27, Central Printing $ 19,332 $ 9,807 $ 18,434 $ 27,125 $ 27, Incty Sch Bus Chgs $ 141,665 $ 204,388 $ 268,076 $ 534,679 $ 441,823 $ (92,856) Incty Sch Food Svc Cty , Incty Accounting Chgs 60,450 60,450 60,450 60,450 - (60,450) Incty Radio Shop Chgs - 2, Intra County Services $ 202,115 $ 267,393 $ 359,546 $ 595,129 $ 441,823 $ (153,306) 54 Internal Services $ 266,672 $ 317,795 $ 399,565 $ 662,849 $ 468,948 $ (193,901) Innovative. Engaging. Relevant..P age 234

242 FINANCIAL SECTION Grants Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Postal Svcs $ 1,891 $ 2,996 $ 1,696 $ 10,500 $ 10, Telecommunications ,206 10,000 10, Wireless Phone Svc Chgs 2,850 2, Other Local Telephone Service 1,226 1,427 1,809 1,500 1, Communications $ 6,564 $ 7,884 $ 4,711 $ 22,000 $ 22, Facility Rental $ 348 $ 354 $ Leases/Rentals $ 348 $ 354 $ Mileage $ 31,109 $ 16,703 $ 31,107 $ 43,100 $ 38,000 $ (5,100) Education And Conferences Lodging - - 1, Air Fares 2,409 3, Registration Fees 26,389 29,211 44,357 21,787 14,787 (7,000) Tolls Parking Meals Per Diem Misc Travel Exp 247, , , , ,098 (32,848) 555 Travel $ 307,730 $ 342,490 $ 402,023 $ 283,833 $ 238,885 $ (44,948) Purchased Services $ 1, Purchased Services $ 1, Dues Association Membership $ 5,438 $ 6,390 $ 6,147 $ 11,000 $ 16,000 $ 5, Other Chgs And Services 412 1,344 7, Miscellaneous Charges $ 5,850 $ 7,734 $ 13,177 $ 11,000 $ 16,000 $ 5, Other Charges $ 321,992 $ 358,462 $ 420,050 $ 316,833 $ 276,885 $ (39,948) Office Supplies $ 14,083 $ 15,322 $ 18,638 $ 34,628 $ 19,416 $ (15,212) Identification Supplies - (30) Doc Svcs Printing Forms 1, Food And Food Srv Supplies Food 37,109 33,012 37,537 46,257 41,040 (5,217) Medical Supplies 333-1, Repair Maint Supply - 11, Books Subscriptions 169,129 28,354 12,654 29,167 27,000 (2,167) Copier / Printer Supplies - 6,561 12,178 8,000 2,000 (6,000) Inst Supplies 424, , ,830 1,407,682 1,238,758 (168,924) Av Materials And Supplies Training Supplies 1,793 5,507 7, Special Training Other Operating Supplies 5,790 3,959 5,873 49, , , Exp Software 183, , , , ,318 (20,338) Textbooks 57,764 44,486 61,417 51,000 56,000 5, Other Materials And Supplies Supplies $ 895,729 $ 949,992 $ 1,194,270 $ 1,925,325 $ 1,953,440 $ 28, Exp Furniture And Equip Rpl - $ 5, Exp Computer Equip Rpl - 900, , Expendable Equipment 561 Replacement - $ 905,410 $ 666, Exp Furniture And Equip Add $ 16,134 $ 46,929 $ 16,942 $ 5,000 $ 4,000 $ (1,000) Exp Radio Equip Add - 84, Telecom Eq Exp Add - 23,123 1, Exp Computer Equip Add 723,305 1,381,517 1,390, , , , Exp Education Equip Add 110, , , , ,000 8,000 Innovative. Engaging. Relevant..P age 235

243 FINANCIAL SECTION Grants Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Object Description Adopted Adopted Difference Exp Audio Visual Equip Add 12,675 18,365 8,464 19,541 15,994 (3,547) Expendable Equipment 562 Additional $ 862,727 $ 1,778,917 $ 1,640,114 $ 911,629 $ 1,038,440 $ 126, Fund Balance Funded $ 610,075 $ 165,297 $ (444,778) 564 Unallocated Appropriation $ 610,075 $ 165,297 $ (444,778) 56 Materials & Supplies $ 1,758,457 $ 3,634,319 $ 3,500,580 $ 3,447,029 $ 3,157,177 $ (289,852) Capital Software Rpl - - $ 210, Capital Equipment Replacement - - $ 210, Capital Mach And Equip Add $ 11,787 $ 22,876 $ 7, Capital Office Equip Add - 5, Capital Computer Equip Add 22, , , Capital Educational Equip Add 38,045 33,362 80,547 20,640 20, Capital Equipment Additional $ 72,708 $ 769,515 $ 442,055 $ 20,640 $ 20, Capital Outlay $ 72,708 $ 769,515 $ 652,833 $ 20,640 $ 20, Trf To Sch CP Fund $ 1,800,000 $ 1,800, Transfer to School Grants / CIP $ 1,800,000 $ 1,800, Transfers $ 1,800,000 $ 1,800,000 - Total Expenditures Grants Fund $ 23,151,529 $ 26,382,214 $ 26,958,596 $ 29,035,100 $ 28,887,700 $ (147,400) Fund Balance - Assigned 602,493 1,431,428 2,003, Fund Balance - Inventory Fund Balance - Restricted 101, Total Fund Balance $ 704,462 $ 1,431,428 $ 2,003, Grants Fund Total $ 23,855,991 $ 27,813,642 $ 28,961,644 $ 29,035,100 $ 28,887,700 $(147,400) *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 236

244 FINANCIAL SECTION FEDERAL FOOD SERVICES FUND SUMMARY Revenues by Source Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Description Adopted Adopted Difference Local $ 7,735,693 $ 6,956,538 $ 10,855,465 $ 11,133,300 $ 11,138,500 $ 5,200 State 358, , , , ,500 - Federal 9,183,124 9,112,248 10,965,932 11,517,800 12,075, ,540 Use of Reserves ,286,100 4,097,060 1,810,960 Transfer from Non-Federal Food Service 1,103, Beginning Balance 15,935,538 15,463,509 14,329,876 Total Food Services Federal $ 33,213,054 $ 31,895,383 $ 37,628,880 $ 25,331,700 $ 27,705,400 $ 2,373,700 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Appropriation Category Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Category-Description Adopted Adopted Difference 65 Food Service $ 17,445,586 $ 17,221,711 $ 23,974,012 $ 24,989,800 $ 26,998,148 $ 2,008, Technology 303, , , , , ,352 Total Expenditures $ 17,749,545 $ 17,565,508 $ 24,219,734 $ 25,331,700 $ 27,705,400 $ 2,373,700 Fund Balance - Assigned 9,858,389 8,782,873 4,547, Fund Balance - Inventory Fund Balance - Restricted 5,605,120 5,547,003 8,861, Total Fund Balance $ 15,463,509 $ 14,329,876 $ 13,409, Total Food Services Federal $ 33,213,054 $ 31,895,383 $ 37,628,880 $ 25,331,700 $ 27,705,400 $ $ 2,373,700 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Function Federal Food Services Federal Food Services Fund Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Food Service Fed Operating $ 1,075,682 $ 1,302,175 $ 1,405,648 $ 1,352,235 $ 1,752,571 $ 400, FS - Fed Cafeteria Operations 16,178,684 15,740,786 22,361,927 23,149,341 25,537,139 2,387, Food Service Vending 191, , , , ,438 (295,786) Technology Food Service 303, , , , ,252 (118,648) Total Food Services Federal $ 17,749,545 $ 17,565,508 $ 24,219,734 $ 25,331,700 $ 27,705,400 $ 2,373,700 Fund Balance - Assigned 9,858,389 8,782,873 4,547, Fund Balance - Inventory Fund Balance - Restricted 5,605,120 5,547,003 8,861, Total Fund Balance $ 15,463,509 $ 14,329,876 $ 13,409, Total Food Services Federal $ 33,213,054 $ 31,895,383 $ 37,628,880 $ 25,331,700 $ 27,705,400 $ $ 2,373,700 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Object Federal Food Services Federal Food Services Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Director FT $ 116,594 $ 118,935 $ 121,313 $ 123,739 $ 127,452 $ 3, Asst Director FT 71,517 72,953 74,412 75,900 78,177 2, Supervisor FT 314, , , , ,011 25, Other Professional FT 35,795 36,513 37,244 37,989 82,971 44,982 Innovative. Engaging. Relevant..P age 237

245 FINANCIAL SECTION Federal Food Services Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference System Analyst Programmer FT 55, , , , ,445 3, Accountant Auditor 140, , , , ,070 4, Clerical FT 112,021 80, , , ,774 (36,104) Trades Crafts FT , , , Food Svc Manager FT 1,450,555 1,635,419 2,176,188 2,285,593 2,321,377 35, Salaries/Wages - Regular $ 2,297,929 $ 2,477,541 $ 3,153,957 $ 3,372,344 $ 3,718,909 $ 346, Salaries And Wages OT $ 122,437 $ 114,748 $ 248,732 $ 176,450 $ 250,000 $ 73, Food Svc Manager OT 3, ,550 8, Salaries/Wages - Overtime $ 126,403 $ 114,748 $ 248,795 $ 185,000 $ 258,550 $ 73, Food Svc Manager PT $ 1,850 $ 2,376 $ 2,244 - $ 4,000 $ 4, Food Svc Worker PT 1,408,684 1,360,352 1,934,290 2,858,268 2,694,700 (163,568) 513 Salaries/Wages - Part-time $ 1,410,534 $ 1,362,728 $ 1,936,534 $ 2,858,268 $ 2,698,700 $ (159,568) Clerical Temp $ 33,471 $ 29,172 $ 33,876 $ 33,000 $ 34,000 $ 1, Food Svc Manager Temp 46,494 42,961 53,943 65,100 60,000 (5,100) Food Svc Worker Temp 66,135 46,687 50,854 49,800 50, Salaries/Wages - Temporary $ 146,101 $ 118,819 $ 138,673 $ 147,900 $ 144,000 $ (3,900) Food Svc Worker Sub $ 158,891 $ 203,195 $ 218,752 $ 193,000 $ 225,000 $ 32, Salaries/Wages - Substitutes $ 158,891 $ 203,195 $ 218,752 $ 193,000 $ 225,000 $ 32, Food Svc Manager Supplement $ 12,927 $ 18,835 $ 31,175 $ 44,150 - $ (44,150) Other Salaries Supplement ,758 45, Supplements $ 12,927 $ 18,835 $ 31,175 $ 44,150 $ 45,758 $ 1, Supervisor SRP - $ 17, Clerical SRP - 11, Salaries/Wages - SRP - $ 29, Annual Leave Payout - $ 782 $ 7,350 $ 5,000 $ 13,000 $ 8, Sick Leave Payout 6,423-7,437 10,000 8,000 (2,000) Personal Day Payout ,258 2,500 1,500 (1,000) Comp Plan ,313 - (75,313) 519 Other Salaries $ 7,386 $ 1,196 $ 16,046 $ 92,813 $ 22,500 $ (70,313) 51 Personal Services $ 4,160,172 $ 4,326,570 $ 5,743,931 $ 6,893,475 $ 7,113,417 $ 219, FICA Expense $ 304,198 $ 314,485 $ 418,925 $ 475,987 $ 473,223 $ (2,764) 521 Social Security $ 304,198 $ 314,485 $ 418,925 $ 475,987 $ 473,223 $ (2,764) VRS Retirement $ 263,861 $ 334,881 $ 377,641 $ 504,463 $ 597,825 $ 93, VRS Hybrid Plan Contribution ,635 55, VRS Retiree Healthcare Credit 22,774 23,520 29, Supplemental Retirement - 91, Retirement $ 286,936 $ 462,894 $ 462,998 $ 504,463 $ 597,825 $ 93, Anthem Ins Active $ 295,147 $ 401,360 $ 520,433 $ 525,250 $ 567,825 $ 42, Healthkeepers 119, Health Savings Account Exp - 3,967 19, Dental Ins Active 7,903 7,190 8,714 10,010 8,588 (1,422) 523 Health Premiums $ 422,741 $ 412,517 $ 548,747 $ 535,260 $ 576,413 $ 41, VRS Group Life Insurance $ 27,016 $ 29,408 $ 37,749 $ 44,182 $ 48,706 $ 4, Group Life Insurance $ 27,016 $ 29,408 $ 37,749 $ 44,182 $ 48,706 $ 4,524 Innovative. Engaging. Relevant..P age 238

246 FINANCIAL SECTION Federal Food Services Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference VRS Hybrid Disability $ 9 $ 337 $ 1, Disability Insurance $ 9 $ 337 $ 1, Workers Comp Indemnity $ 46,313 $ 43,688 $ 125,623 $ 44,040 $ 45,000 $ Workers Comp Medical And Other 181,602 93,118 89, , , Workers Comp And Other Chgs 13,715 14,235 30,764-5,000 5, Workers Compensation $ 241,630 $ 151,041 $ 245,783 $ 154,040 $ 160,000 $ 5, Employee Benefits $ 1,282,532 $ 1,370,682 $ 1,715,772 $ 1,713,932 $ 1,856,167 $ 142, Mgmt Consulting Svc $ 474 $ 294 $ 224 $ 500 $ Consultant Svcs 34,231 29, Professional Education Svc Engineering Svcs - 64,341 91,122-80,000 80, Tech Svcs - - 2,914-5,000 5, Professional Services $ 34,705 $ 94,185 $ 94,260 $ 500 $ 86,000 $ 85, Repair Maint - $ 123 $ Bldg Repair Maint - - 1, Communicatn Equip Repair - - 1, Computer Equip Repair Maint Electrical Equip Repair Maint 1, , Hvac Repair Maint 857 4,750 16,575 1,500 - (1,500) Other Equip Repair Maint - - 1, Plumbing Equip Repair Maint Other Repair Maint - - 1, (850) Hvac Annual Maint Contract ,250 1, Software Maint Annual Contract ,000 55, Other Maint Svc Cont 3, , , , ,000 1, Maintenance Services $ 5,931 $ 117,672 $ 223,072 $ 128,800 $ 184,000 $ 55, Printing And Binding Svcs $ 14,260 $ 6,984 $ 9,085 $ 18,500 $ 15,000 $ (3,500) 535 Printing & Binding $ 14,260 $ 6,984 $ 9,085 $ 18,500 $ 15,000 $ (3,500) Media Advertising $ 9,540 $ 11,072 $ 13,205 $ 20,000 $ 13,500 $ (6,500) Other Advertising 703 3,726-2,000 - (2,000) 536 Advertising $ 10,243 $ 14,798 $ 13,205 $ 22,000 $ 13,500 $ (8,500) Laundry And Drycleaning Svcs $ 1,662 $ 859 $ 1,315 $ 2,450 $ 2,500 $ Laundry & Drycleaning $ 1,662 $ 859 $ 1,315 $ 2,450 $ 2,500 $ Tuition Paid Division Instate - - $ 1, Services from Other Govt - - $ 1, Fingerprint Fees $ 7,215 $ 8,547 $ 9,213 $ 15,000 $ 15, Late Fee Food Processing 429, , , , , , Other Contractual Svcs 206, , , ,000 97,000 (171,000) 539 Contractual Services $ 643,615 $ 557,807 $ 862,475 $ 673,000 $ 712,000 $ 39, Purchased Services $ 710,417 $ 792,304 $ 1,205,387 $ 845,250 $ 1,013,000 $ 167, Incty Fleet Vehicle Operation $ 4,546 $ 4,482 $ 2,740 $ 5,500 $ 13,600 $ 8, Incty Fleet Fuel Sales 9,042 6,649 4,546 7,000 12,000 5, Fleet Services $ 13,588 $ 11,131 $ 7,286 $ 12,500 $ 25,600 $ 13,100 Innovative. Engaging. Relevant..P age 239

247 FINANCIAL SECTION Federal Food Services Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Incty Print Shop Chgs $ 11,735 $ 15,089 $ 13,852 $ 16,000 $ 14,030 $ (1,970) 544 Central Printing $ 11,735 $ 15,089 $ 13,852 $ 16,000 $ 14,030 $ (1,970) Incty Risk Mgmt Self Ins $ 8,324 $ 8,522 $ 7,748 $ 25,200 $ 8,086 $ (17,114) 545 Risk Management $ 8,324 $ 8,522 $ 7,748 $ 25,200 $ 8,086 $ (17,114) Incty Sch Food Svc Admin $ 1,191,652 $ 1,201,560 $ 1,683,048 $ 1,519,000 $ 1,970,000 $ 451, Incty Sch Food Svc Cty 10,799 9,693 10,849 15,000 11,000 (4,000) Incty Radio Shop Chgs - - 2, Intra County Services $ 1,202,451 $ 1,211,253 $ 1,696,498 $ 1,534,000 $ 1,981,000 $ 447, Internal Services $ 1,236,098 $ 1,245,996 $ 1,725,384 $ 1,587,700 $ 2,028,716 $ 441, Electric Svcs - - $ 14,053 - $ 15,000 $ 15, Heating Natural Gas - - 1,037-1,500 1, Heating Gas Utilities - - $ 15,120 - $ 16,500 $ 16, Postal Svcs $ 5,779 $ 13,911 $ 10,531 $ 15,000 $ 11,000 $ (4,000) Telecommunications , Wireless Phone Svc Chgs 6,870 9,737 8,308 9,100 10,600 1, Communications $ 12,928 $ 23,875 $ 19,041 $ 24,950 $ 22,600 $ (2,350) Bldg Rent Or Lease $ 739,824 $ 655,735 $ 814,122 $ 970,000 $ 900,000 $ (70,000) Facility Rental 5,050 5,154 5,503 6,500 7, Cold Storage Facility Rental 3,110-8,039 15,000 10,000 (5,000) 554 Leases/Rentals $ 747,985 $ 660,890 $ 827,665 $ 991,500 $ 917,000 $ (74,500) Mileage $ 29,748 $ 30,037 $ 36,957 $ 30,500 $ 33,500 $ 3, Education And Conferences Lodging 18,029 15,353 6,407 16,174 6,500 (9,674) Air Fares 6,359 10,461 2,881 8,500 5,500 (3,000) Registration Fees 9,820 11,780 6,375 11,500 6,500 (5,000) Tolls Parking Meals Per Diem ,500 14,500 (5,000) Misc Travel Exp 16,241 17,170 14,602 1,500 2, Travel $ 80,198 $ 84,802 $ 67,255 $ 87,674 $ 69,500 $ (18,174) Dues Association Membership $ 466 $ 570 $ $ 500 $ Refunds 1 8, Other Chgs And Services Business Meals - - 2,373-2,500 2, Miscellaneous Charges $ 550 $ 8,828 $ 3,135 - $ 3,000 $ 3, Other Fees And Charges $ 172,257 $ 13, Miscellaneous Fees and 559 Charges $ 172,257 $ 13, Other Charges $ 1,013,917 $ 792,177 $ 932,217 $ 1,104,124 $ 1,028,600 $ (75,524) Office Supplies $ 87,890 $ 109,906 $ 103,776 $ 98,367 $ 102,000 $ 3, Food And Food Srv Supplies 4,731 5,974-5,000 5, Food 5,312,259 5,145,221 7,212,473 7,739,200 7,500,000 (239,200) Usda Donated Foods 1,073, ,513 1,090,775 1,050,800 1,300, , Medical And Lab Supplies Medical Supplies 2, Janitorial Supplies 134, , , , ,000 5, Repair Maint Supply 1, ,197 9, ,000 99, Vehicle Parts 4, Uniforms 36,734 19,933 30,627 35,000 40,000 5,000 Innovative. Engaging. Relevant..P age 240

248 FINANCIAL SECTION Federal Food Services Fund Object Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Books Subscriptions 2,409 2,645 2,219 1,000 1, Printing Supplies 1, Copier / Printer Supplies Other Operating Supplies 541, , , , ,000 70, Exp Software 11,401 54,761 73,160 90,000 20,000 (70,000) Safety Supplies 1, Electronic Subscriptions - - 1, Chemicals - - 4,088-5,000 5, Supplies $ 7,216,073 $ 6,969,760 $ 9,508,568 $ 9,888,719 $ 10,017,500 $ 128, Exp Site Improvement - - $ 2, Exp Mach And Equip - 4,841 3,880 55,000 5,000 (50,000) Exp Furniture And Equip Rpl 194, , , , ,000 (286,000) Exp Office Equip Rpl 2,680 8,760 4,276 5,000 5, Exp Telecom Equip Rpl - 1, ,000 39, Exp Computer Equip Rpl 138, ,842 3,619 75,000 - (75,000) Exp Education Equip Rpl 5,956 4, Expendable Equipment Replacement $ 340,908 $ 519,298 $ 408,869 $ 776,500 $ 405,000 $ (371,500) Exp Furniture And Equip Add $ 67,573 $ 42,119 $ 31,634 $ 2,000 $ 7,000 $ 5, Exp Office Equip Add 4,956-3,559-2,000 2, Exp Computer Equip Add 8,843 5,457 4,512 20,000 5,000 (15,000) 562 Expendable Equipment Additional $ 81,371 $ 47,576 $ 39,705 $ 22,000 $ 14,000 $ (8,000) 56 Materials & Supplies $ 7,638,352 $ 7,536,633 $ 9,957,142 $ 10,687,219 $ 10,436,500 $ (250,719) Capital Mach And Equip Rpl $ 59,381 $ 866,381 $ 1,123,601 $ 2,500,000 $ 2,695,000 $ 195, Capital Furniture Fixture Rpl 353, , Capital Computer Equip Rpl - 47, Capital Software Rpl - 11, Capital Equipment Replacement $ 413,313 $ 925,841 $ 1,810,260 $ 2,500,000 $ 2,695,000 $ 195, Capital Mach And Equip Add $ 6,303 - $ 230,271 - $ 1,050,000 $ 1,050, Capital Furniture Fixture Add , Capital Passengr Vehicle Add - 31, Capital Equipment Additional $ 6,303 $ 31,927 $ 241,000 - $ 1,050,000 $ 1,050, Capital Outlay $ 419,616 $ 957,768 $ 2,051,259 $ 2,500,000 $ 3,745,000 $ 1,245, Trf To Sch CP Fund $ 1,288,442 $ 543,378 $ 888,642 - $ 484,000 $ 484,000 Transfer to School Grants / 618 CIP $ 1,288,442 $ 543,378 $ 888,642 - $ 484,000 $ 484, Transfers $ 1,288,442 $ 543,378 $ 888,642 - $ 484,000 $ 484,000 Total Food Services Federal $ 17,749,545 $ 17,565,508 $ 24,219,734 $ 25,331,700 $ 27,705,400 $ 2,373,700 Fund Balance - Assigned 9,858,389 8,782,873 4,547, Fund Balance - Inventory Fund Balance - Restricted 5,605,120 5,547,003 8,861, Total Fund Balance $ 15,463,509 $ 14,329,876 $ 13,409, Total Food Services Federal $ 33,213,054 $ 31,895,383 $ 37,628,880 $ 25,331,700 $ 27,705,400 $ $ 2,373,700 *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 241

249 FINANCIAL SECTION NON-FEDERAL FOOD SERVICES FUND SUMMARY Revenues by Source Non-Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Description Adopted Adopted Difference Local $ 4,593,637 $ 4,206,169 $ - $ - $ - $ - State - 1, Federal Use of Reserves Transfers Beginning Balance 1,979,319 1,957,096 1,403, Total Non-Federal Food Services Fund $ 6,574,363 $ 6,164,599 $ 1,403,142 $ - $ - $ - *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Appropriation Category Non-Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Category Description Adopted Adopted Difference 65 Food Services $ 4,617,267 $ 4,761,456 $ 1,403, Total Expenditures $ 4,617,267 $ 4,761,456 $ 1,403, Fund Balance - Assigned 1,957,096 1,403, Total Fund Balance 1,957,096 1,403, Total Non-Federal Food Services Fund 6,574,363 6,164,598 1,403, *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Function Non-Federal Food Services Non-Federal Food Service Fund Function Description FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FY17 to FY18 Difference Non - Fed Food Ser Operating $ 4,222,504 $ 4,382,027 $ 1,403, Non - Fed FS Vending 394, , Total Food Services Non-Federal $ 4,617,267 $ 4,761,456 $ 1,403, Fund Balance - Assigned 1,957,096 1,403, Total Fund Balance $ 1,957,096 $ 1,403, Total Food Services Non-Federal $ 6,574,363 $ 6,164,598 $ 1,403, *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Expenditures by Object Non-Federal Food Service Non-Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Object Description Adopted Adopted Difference Food Svc Manager FT $ 416,433 $ 530, Salaries/Wages - Regular $ 416,433 $ 530, Salaries And Wages OT $ 51,947 $ 44, Food Svc Manager OT 1, Salaries/Wages - Overtime $ 53,480 $ 44, Food Svc Manager PT $ 735 $ Food Svc Worker PT 560, , Innovative. Engaging. Relevant..P age 242

250 FINANCIAL SECTION Non-Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Object Description Adopted Adopted Difference 513 Salaries/Wages - Part-time $ 561,619 $ 529, Food Svc Manager Temp $ 11,209 $ 11, Food Svc Worker Temp 10,050 10, Salaries/Wages - Temporary $ 21,259 $ 21, Food Svc Worker Sub $ 34,720 $ 64, Salaries/Wages - Substitutes $ 34,720 $ 64, Food Svc Manager Supplement $ 18,977 $ 24, Supplements $ 18,977 $ 24, Food Svc Manager SRP $ 9, Salaries/Wages - SRP $ 9, Sick Leave Payout $ 16,824 $ 1, Personal Day Payout Other Salaries $ 16,824 $ 1, Personal Services $ 1,132,928 $ 1,217, FICA Expense $ 82,393 $ 88, Social Security $ 82,393 $ 88, VRS Retirement $ 51,054 $ 64, VRS Hybrid Plan Contribution - 6, VRS Retiree Healthcare Credit 2,895 3, Supplemental Retirement 20, Retirement $ 74,187 $ 74, Anthem Ins Active $ 86,633 $ 109, Healthkeepers 31,512 (457) Health Savings Account Exp 1,667 3, Dental Ins Active 2,176 1, Health Premiums $ 121,987 $ 114, VRS Group Life Insurance $ 5,243 $ 6, Group Life Insurance $ 5,243 $ 6, VRS Hybrid Disability - $ Disability Insurance - $ Workers Comp Indemnity $ 6,205 $ 20, Workers Comp Medical And Other 109,983 13, Workers Comp And Other Chgs - 3, Workers Compensation $ 116,188 $ 37, Employee Benefits $ 399,997 $ 321, Tech Svcs $ 2, Professional Services $ 2, Hvac Repair Maint $ 286 $ 14, Other Repair Maint Other Maint Svc Cont 7,319 5, Innovative. Engaging. Relevant..P age 243

251 FINANCIAL SECTION Non-Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Object Description Adopted Adopted Difference 533 Maintenance Services $ 8,074 $ 20, Other Contractual Svcs $ 118,222 $ 108, Contractual Services $ 118,222 $ 108, Purchased Services $ 129,216 $ 128, Incty Sch Food Svc Admin $ 350,521 $ 371, Incty Sch Food Svc Cty 36,981 34, Intra County Services $ 387,502 $ 406, Internal Services $ 387,502 $ 406, Electric Svcs $ 12,792 $ 13, Heating Natural Gas 1,429 1, Utilities $ 14,221 $ 14, Bldg Rent Or Lease $ 335,709 $ 311, Leases/Rentals $ 335,709 $ 311, Mileage $ 5,574 $ 7, Travel $ 5,574 $ 7, Refunds $ 29,516 $ 1, Miscellaneous Charges $ 29,516 $ 1, Other Fees And Charges $ 99,158 $ 5, Miscellaneous Fees and Charges $ 99,158 $ 5, Other Charges $ 484,179 $ 340, Office Supplies $ 15 $ Food 1,862,091 1,823, Medical And Lab Supplies Janitorial Supplies 29,509 26, Repair Maint Supply Uniforms 10,232 8, Other Operating Supplies 124, , Supplies $ 2,026,595 $ 1,996, Exp Furniture And Equip Rpl $ 11,227 $ 58, Exp Computer Equip Rpl 5,190 59, Exp Education Equip Rpl - 1, Expendable Equipment Replacement $ 16,417 $ 118, Exp Furniture And Equip Add $ 10,700 $ 2, Exp Office Equip Add Exp Education Equip Add - 4, Expendable Equipment Additional $ 10,700 $ 7, Materials & Supplies $ 2,053,711 $ 2,123, Capital Mach And Equip Rpl - $ 126, Capital Furniture Fixture Rpl 29, Innovative. Engaging. Relevant..P age 244

252 FINANCIAL SECTION Non-Federal Food Services Fund FY2014 FY2015 FY2016 FY2017 FY2018 FY17 to FY18 Object Description Adopted Adopted Difference 581 Capital Equipment Replacement $ 29,734 $ 126, Capital Mach And Equip Add - $ 11, Capital Equipment Additional - $ 11, Capital Outlay $ 29,734 $ 138, Trf To Sch Operations - - $ 300, Trf To Sch Food Svc Fund - - 1,103, Trf To Sch CP Fund - 85, Transfer to School Grants / CIP - $ 85,051 $ 1,403, Transfers - $ 85,051 $ 1,403, Total Non Federal Food Services $ 4,617,267 $ 4,761,456 $ 1,403, Fund Balance - Assigned 1,957,096 1,403, Total Fund Balance $ 1,957,096 $ 1,403, Total Non-Federal Food Services $ 6,574,363 $ 6,164,598 $ 1,403, *Note: columns do not include transfer to grants from operating to avoid duplication of actual expenditures Innovative. Engaging. Relevant..P age 245

253 FINANCIAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES Accounting Hierarchy for Expenditures: Section of the Code of Virginia sets forth requirements for a system of accounting, statements of funds available, classification of expenditures. The State Board, 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, state and local, and the treasurer or other fiscal agent of each school division shall render each month to the school board a statement of the funds in his hands available for school purposes. The Board shall prescribe the following major classifications for expenditures of school funds: (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operation and maintenance, (v) school food services and other non-instructional operations, (vi) facilities, (vii) debt and fund transfers, (viii) technology, and (ix) contingency reserves. Building on this requirement, the following is the hierarchy for Chesterfield County Public Schools expenditures: 1. Funds (described below) 2. Appropriation categories (as shown above in Section of the Code of Virginia) 3. Functions 4. Programs/locations 5. Objects of Expense - Object codes are used to specify the actual service or item procured by the school division. This level of detail provides accurate accounting of expenditures within the various school and central office budgets. Description of School Funds: The FY2018 financial plan for Chesterfield County Public Schools is comprised of four funds. These funds are described in summary below and in much greater detail throughout this document. Operating Fund: This fund totals $621,852,200 and 7,002.8 full-time equivalent positions or FTEs for FY2018 and finances the majority of the division s daily operating functions. Nearly 100% of the revenue supporting this fund is derived from state and local sources, primarily state aid, sales tax and the county transfer. Grants Fund: Funding is received to support this fund from both the state and federal governments, as well as from public and private organizations. The estimate for FY2018 for the grants fund is $28,887,700 including 333 full-time equivalents (FTEs). In total, CCPS receives funding from approximately 43 grant sources on an ongoing annual basis. This funding supports programs such as the Individuals with Disabilities Education Act (IDEA), Title I, Title II, Title V, Headstart, Drug-free Schools. Governor s Technology Initiative, Carl Perkins Vocational Education and Adult Education. Federal Food Services Fund: Chesterfield County Public Schools operates a federal school lunch program in all schools. Federal and state funds are received as well as revenue from sale of meals. State revenue is received for the State's share of the Federal program. This fund is not supported by County resources. Federal revenue is distributed based on the number of breakfasts and lunches served in the participating schools. Planned expenditures of $27,705,400 and FTEs in FY2018 include all operating and administrative costs for all K-12 food services, including a transfer to the School Operating Fund annually to partially offset the cost of building usage. A breakfast program is also available in all of our elementary and middle schools. Capital Improvement Fund: This fund supports construction and renovation projects, major maintenance for our facilities, and the technology plan. The budget for this fund generally spans five years; however, the current CIP adopted for FY2018 is part of a 7-year plan. Funding sources include debt proceeds, cash proffers, funding from the governor s state technology initiative and pay-as-you go cash funding. Innovative. Engaging. Relevant..P age 246

254 FINANCIAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES SUMMARY OBJECT CODE DEFINITIONS: 51 Series Personnel The 51 series of object codes ( ) includes salaries and wages for employees of the school division as well as overtime expenditures, supplements, and other allowances. The 3rd digit of the object code determines full-time, part-time, temporary, etc. as follows: 1 = Full-time, 2 = Overtime, 3 = Part-time, 4 = Temporary, 5 = Substitute, 6 = Supplemental Pay, 7 = SRP. 52 Series Benefits The 52 series object classification codes are used for payment of benefits provided as part of an employee s overall compensation and includes FICA, pensions, insurance, and allowances. 53 Series Contractual Services The 53 series of object classification codes are used for contractual services from institutions and individuals. 54 Series Internal Charges The 54 series object classification codes are charges from one activity/element of the local government to another for the use of intragovernmental services such as purchasing, risk management, fleet maintenance, and accounting. 55 Series Other Charges The 55 series of object classification codes are used for the procurement of other services such as travel, utilities, rentals and registration fees. 56 Series Supplies and Materials The 56 series of object classification codes are used for the procurement of instructional and general use supplies and materials of all types with a per-item cost up to $4, Series Payment to Joint Operations These are payments for operations that are jointly operated by two or more local governments. An operation is jointly operated if the local governments has responsibility for ownership and policymaking. 58 Series Capital Outlay The 58 series of object classification codes are used for the procurement of all additional and replacement items of a capital outlay nature. As a general rule, capital outlay items are those that have a useful life of several years, and have a per-item cost of at least $5, Series - Other Uses of Funds The 59 series of object codes denotes other uses of funds such as redemption of principal and interest on long-term debt as well as lease-purchase payments. 61 Series Transfers Out The 61 series of object codes are used to classify transfers out of the operating fund to other funds such as matching funds for grants and reserve set-aside for capital projects. Innovative. Engaging. Relevant..P age 247

255 FINANCIAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES REVENUE OBJECT CODE DEFINITIONS: LOCAL REVENUE The School Board approves and the Board of Supervisors appropriates a number of miscellaneous revenue sources such as facility rentals, tuition and student fees. These sources are described below. Room Rental Many of the schools in Chesterfield County are used by faith-based organizations, dance companies, non-school sports programs, and boy and girl scout troops. These funds partially offset the costs of custodial services and utilities. Student Parking Fees CCPS charges fees to high school students who choose to drive personal vehicles to school. The schools retain $5.00 per student fee to cover the cost of parking decals, and the remaining funds are a general revenue source for the operating fund. Chromebook Fees In FY2015, CCPS began implementing the Chromebook Initiative, providing (over two years) all secondary school students with a Chromebook. Each student pays a $50.00 fee. $25.00 of this fee is retained in the operating funds for costs associated with lost cords, damages to equipment, etc., while the other $25.00 is transferred to the CIP fund to help offset the cost of the initiative. Print Shop Charges The CCPS Print Shop is located in the Chesterfield Tech Center at Courthouse and provides printing services for schools and departments, as well as some County offices. Food Service Use of Buildings The Food Services fund is charged for use of school buildings and other services provided by the operating fund annually. The amount charged is determined by the allowable unrestricted Indirect Recovery Rate set by the Virginia Department of Education annually. Tuition - Other Localities Tuition is charged for students who do not reside in Chesterfield County but who have been approved to attend Chesterfield County Public Schools in accordance with the Code of Virginia, Section Tuition - Summer Session Summer Session tuition rates are set prior to the beginning of the summer school session each year. These funds offset a portion of the costs of the various programs offered in summer school. Tuition - Summer Online Learning Online summer courses are offered to CCPS students, as well as students from other localities. These funds offset the costs associated with the summer program. Tuition - Driver's Education County students who enroll in a driver's education course are assessed a fee. Innovative. Engaging. Relevant..P age 248

256 FINANCIAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES Adult Education The Adult Education program collects fees and tuition in support of its various programs, including the nursing program and alternative day school classes. Sale of Equipment Funds are received from the sale of obsolete equipment, vehicles, and textbooks by the school division. Postage Sales The Chesterfield County Public Schools mailroom processes all mail for the County and the Schools. Activity Trip Transportation Charges Chesterfield County school buses are used throughout the school year for a variety of activity trips (related to curricular needs as well as athletics). Donations CCPS receives donated funds from outside organizations, as well as individual schools activity funds for various expenses throughout the year. Reimbursed Services CCPS receives reimbursements for various expenditures throughout the year, such as wellness, recertification, COBRA insurance, and personnel expenditures covered by school activity funds. Insurance Recovery Schools and departments file for losses or damages to property and materials, and pay for repairs or replacements. CCPS receives funds from Risk Management to reimburse for those repairs or replacements. Miscellaneous Revenue Funds are received annually for ERATE (a federal program sponsored by the Federal Communications Commission (FCC) to provide discounts for telecommunication services) and Anthem health insurance refunds. FEDERAL REVENUE Federal revenue in the operating fund consists of general funds that are paid directly to the school division for the operation of instructional programs. These funding sources constitute a small portion of the total operating fund. All Federal funds, except Impact Aid, are also appropriated by the General Assembly through the Appropriation Act and administered by DOE. Impact Aid Chesterfield County Public Schools receives Federal funds from the Federal Department of Education based on information submitted annually as a local education agency (LEA) that serves significant numbers of federally connected children. Junior Reserve Officers Training Corps (JROTC) Chesterfield County Public Schools receives funds from the federal government for its participation in Junior Reserve Officer's Training Corps at five of our high schools. The Air Force program is offered at Monacan High School, the Naval program at James River High School, and the Army program at Midlothian, Meadowbrook and Thomas Dale High Schools. The funds received partially offset salary costs for administrators of this program. Innovative. Engaging. Relevant..P age 249

257 FINANCIAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES COUNTY REVENUE County General Fund Transfer The Chesterfield County General Fund Transfer supports the school division's operations and debt service. Prior Year Fund Balance In recent years, the school division has been dependent on the appropriation by the Board of Supervisors of 2 years prior remaining balance to fully fund the annual operating budget. Limiting dependency on this funding source, at one time as much as $12 million, is a priority in the five-year plan. Beginning Balance As required by County Government, Chesterfield County Public Schools budgets $1,000,000 as a beginning balance annually. STATE REVENUE State funding is provided to local school divisions through the Direct Aid to Public Education budget in the Appropriation Act. The General Assembly appropriates the funds and the Department of Education is charged with administering the funds. Funding is provided in these five major categories which are described in more detail below: VI. Standards of Quality (SOQ) including State Sales Tax VII. Incentive Programs VIII. Categorical Programs IX. Programs funded with Lottery Proceeds X. Supplemental Programs I. Standards of Quality Funding The Virginia Constitution requires the Board of Education to formulate the Standards of Quality (SOQ) for public schools. The General Assembly may revise the SOQ, determines the cost of the SOQ, and apportions the cost between the state and localities. The SOQ is established in the Virginia Constitution as the minimum educational program school divisions must provide. The specific requirements of the SOQ are set forth in the Code of Virginia and the Appropriation Act and include programs and staffing. State funding must be matched by the locality ( required local effort ) and is primarily based on the Composite Index. Funding for the Standards of Quality is provided through a number of accounts, mostly on a per student (in average daily membership) basis. These accounts include: Basic Aid (including health care) Fringe Benefits for funded positions Special Education (VRS, Social Security, Group Life Insurance) Career & Technical Education Sales Tax (1.125%) Prevention, Intervention, and Textbooks Remediation Early Reading Intervention Gifted Education Algebra Readiness English as a Second Language The per pupil amounts for these accounts are determined by an established formula (commonly referred to as the JLARC Methodology developed in the mid/late 1980s). The methodology recognizes three major components: 4. Required number of instructional positions based on the staffing standards contained in the SOQ, Appropriation Act, and Board of Education regulations, with funded salaries and benefits applied to the positions. 5. Recognized support positions with funded salaries and benefits. 6. Recognized non-personnel support costs (i.e. utilities, supplies, etc.). The support position and non-personnel support costs are based mostly on prevailing costs (a formula comprised of spending by local school divisions for these items). Support positions are now capped based on a ratio to funded instructional positions. Innovative. Engaging. Relevant..P age 250

258 FINANCIAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES Almost all school divisions hire more instructional positions than those required by the SOQ and funded by the state. Any positions over and above the required number are funded 100% by the locality. Once per pupil amounts have been determined, apportionment of the costs between the state and locality is based upon the Composite Index of Locality Ability-to-Pay. This formula is determined by the General Assembly and set forth in the Appropriation Act. The formula uses three indicators to determine ability to pay : 4. True value of real property in the locality (50%) 5. Virginia adjusted gross income in the locality (40%) 6. Taxable retail sales in the locality (10%). To account for varying sizes of localities, each indicator is expressed on a per capita basis (using local population) and weighted 1/3 and on a per student basis (using student enrollment) and weighted 2/3. The composite index value is the proportion of local values relative to state averages. Each index is adjusted to establish an overall local share of 45% and a state share of 55%. The maximum index is.8000 (meaning a locality will not have to pay more than 80% of the calculated SOQ costs). II. Incentive Funding Incentive programs are voluntary programs. In order to receive the state funds, school divisions must agree to meet the requirements of the various programs. They must certify that they will offer the programs, meet the requirements and provide the required local effort for those programs. Examples include Governor s Schools, Governor s Technology, the Compensation Supplement, Math/Reading Instructional Specialists, Early Reading Specialists, Special Education Endorsement Program and Clinical Faculty Program. Chesterfield County Public Schools does not participate in the all of these programs. III. Categorical Funding Programs in this area are primarily driven by state or federal requirements and may exist in some public school divisions and not in others. Programs are usually targeted to the particular needs of specific student populations such as students that are homebound, housed in local jails, or in regional detention facilities. Other programs include Virtual Virginia, School Lunch and Adult Education and Literacy. IV. Lottery Proceeds State law requires that revenue from the Lottery Proceeds Fund be designated for public education. To ensure this occurs, funding for specific programs is included in the Appropriation Act from this Fund. All of these programs are SOQ, Incentive, or Categorical programs but are included in this category to clearly illustrate that lottery proceeds are being used to support public education. However, all of these programs were at one time funded with state general fund dollars. Therefore, additional funding was not provided to public education, rather general fund dollars were freed up to be used for other non-education purposes. For FY2018, a total of seventeen programs are funded from the Lottery Proceeds Fund. Some are SOQ accounts, such as textbook funding which is split-funded with the SOQ, SOL Algebra Readiness, Early Reading Intervention, English as a Second Language, K-3 Primary Class Size Reduction, the Virginia Preschool Initiative, Mentor Teacher Program, School Breakfast Program, Foster Care, At- Risk, ISAEP and Career and Technical Education among others. V. Supplemental Education Programs Funding in this category is directed to specific regional programs, selected school divisions or even individuals for specific purposes and are not available on a statewide basis. Examples include the Virginia Teaching Scholarship Loan Program and National Board Certification teacher bonuses. GRANTS FUND REVENUE The Grants Fund for Chesterfield County Public School is funded primarily with federal revenue. Federal funds supporting education in the Commonwealth are derived from the U.S. Department of Education and the U.S. Department of Agriculture. Grants from these entities are provided to the Commonwealth and then passed through to local school divisions for specific purposes. These federal funds are appropriated by the General Assembly in the Appropriation Act. Grant awards are made to the local school divisions with payments made on a reimbursement basis. The federal programs included in the FY2018 Budget are: 15. Elementary and Secondary Education Act (No Child Left Behind Title 1) - $6,618, Individuals with Disabilities Act - $11,671, Preschool Handicapped - $207, Carl Perkins Act - $620, Headstart - $1,122,200 Innovative. Engaging. Relevant..P age 251

259 FINANCIAL SECTION APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES 20. Title II - $1,120, Title III - $378, st Century Learning - $1,089, VCU META - $115, Richmond Regional Homeless - $15, Adult Education - $340, Safe Routes to Schools - $35, Virginia Preschool Expansion - $1,682, Juvenile Justice - $35,000 State revenue is included in the FY2018 budget for grants such as the Governor s Technology Initiative ($1,689,200); Project Graduation ($100,000); Foundation for Healthy Youth ($65,300); General Adult Ed and Race to GED ($85,000); and Jobs for Virginia Graduates ($75,000); Individual Student Alternative Education Plan ($47,200); Peer Tech ($5,000), Teacher Mentor Grants ($31,600); Alternative Teacher Compensation ($200,000); Middle School Teacher Corps ($10,000) and Career Switcher ($8,000). Local funds are also included in the FY2018 budget for grants. These funds include a transfer from the Operating Fund for various grants of $450,400; as well as tuition collected, donations, and indirect recovery funds totaling $571,600. A grant reserve is budgeted for FY2018 at $500,000 to provide an appropriation for new grants that may be awarded throughout the school year, or those for which CCPS receives larger than budgeted awards. FEDERAL FOOD SERVICES REVENUE The FY2018 Adopted Budget includes funds totaling $27,705,400 in FY2018 for the operation of Food Service programs for all schools. The Federal Food Service Fund includes federal funds of $12,075,340. Those funds support the following programs: 5. Federal Breakfast Program - $1,732, Federal Fresh Fruits and Vegetables Program - $275, Federal Lunch Program - $8,712, USDA Program - $1,355,000 State funds of $394,500 are included in the Federal Food Service fund for state programs such as State Breakfast ($203,500) and State School Lunch ($191,000). Local funds totaling $15,235,560 are included in the Federal Food Service fund for Sale of Student Lunches ($4,795,000); Pupil Breakfasts ($577,500); Adult Lunch Sales ($165,000) Ala Carte ($3,268,000); Vending Sales ($200,000); Management Charges ($1,970,000); Use of Reserves (balances from prior years) of $4,097,060 and other local revenue totaling $163,000. Innovative. Engaging. Relevant..P age 252

260 FINANCIAL SECTION ADOPTED BUDGET FUND CHANGES FY2017 TO FY2018 Amount FY2017 Adopted Operating Fund Budget $ 597,422,700 Additional Resources State (including Medicaid Reimbursement) 17,063,700 State Sales Tax -180,800 Federal 22,700 County 4,015,300 Prior Year savings 3,536,600 Local -27,900 24,429,600 FY2018 Adopted Revenue $ 621,852,200 Baseline Changes Amount VRS and other benefit rate changes 5,139,600 Additional SRP payment 3,100,000 Pay As You Go Capital Reserve 2,870,100 Student growth 2,585,000 Debt Service 2,392,600 Increased healthcare costs (7% employer rate increase) 2,240,000 Children Services Act 273,100 Renewal of custodial contract 232,600 Transportation employee retention incentives 174,400 Furniture for student growth (one time funding for FY18) 110,000 Regional schools tuition increase 71,400 Contingency reduction (31,200) Technical Adjustments - Reduction in support positions (500,000) Facilities re-organization changes (1,565,000) Realignment of salaries (3,531,800) County services costs (net) (5,533,500) Total Baseline changes 8,027,300 Program/Service Enhancements Amount Salary adjustments (2% all eligible employees) 7,785,200 Coordinated Early Intervening Services 1,645,900 Additional PTR reductions 1,635,000 Strategic salary adjustments - school level leadership 958,900 Addition of nurse positions - one per school (9 FTEs FY18; 10 FTEs FY20; 10 FTEs FY21) 728,700 School starting times (ongoing costs) (25 FTEs FY19) 500,000 Addressing teacher salary scale compression 435,000 School-based discretionary spending 365,900 Additional special education coordinators (to have an average of 1 for each elementary school) 1,239,140 conversion of special education liaisons to elementary special education coordinators (952,900) additional special education support as part of instructional realignment 234,160 Code RVA (29 student slots) 281,300 Innovative. Engaging. Relevant..P age 253

261 FINANCIAL SECTION ADOPTED BUDGET FUND CHANGES FY2017 TO FY2018 Amount Bus fleet replacement 250,000 Special Education Music and Art Program ( includes 3.5 FTEs) 212,600 Coaching supplements - lacrosse and swim 171,600 Early College Academy 151,000 Reclassify technology resource assistant (TRA) positions to STEAM teachers - Ecoff, Enon, Ettrick, Woolridge and Spring Run Elementary Schools 144,700 Phoenix program (alternative education) phase I 140,500 Medicaid positions 130,000 Digital curriculum 125,000 Student focused wellness positions 114,800 Earth Science curriculum for middle schools 60,000 SOL/SAT/AP/W!SE Academies 50,000 Reclassify legal assistant position to attorney position 48,900 Elementary School Science Kit Replacements 42,000 Musical Instrument Replacement 20,000 Richmond Ballet, Partners in the Arts, Richmond Symphony contract increases 20,000 Student wellness operating supplies 11,250 Project based learning operating supplies 11,250 Interpreter services for Adult Ed hearing impaired students 10,000 Dual enrollment support for CTE programs 10,000 Additional funding for Richmond Symphony 10,000 Regional career exploration program 7,500 Community makerspace staffing - Bird High School 6,000 Economics and personal finance instruction resources 4,500 Elementary gifted screening tool pilot 1,700 Reduction of 1/2 clinic aide positions through attrition (207,300) Program/Service Enhancements 16,402,300 Total Expenditure Changes $24,429,600 FY2018 Adopted Budget $ 621,852,200 Innovative. Engaging. Relevant..P age 254

262 FINANCIAL SECTION ADOPTED BUDGET FUND CHANGES FY2017 TO FY2018 Amount FY2017 Adopted Grants Fund Budget $ 29,035,100 Additional Resources Local (275,100) Transfers (13,500) State (414,000) Federal 555,200 Total Additional Resources $ (147,400) FY2018 Adopted Revenue $28,887,700 5-Year Plan Commitments Benefit Rate Increase 235,987 2% Salary Increase 557,653 Total 5-year Commitments $ 793,640 Other Division-wide Needs Contractual Services (399,713) Internal Services (printing, field trips) (193,901) Other Charges (mileage, travel, postage) (40,167) Materials/supplies (307,259) Total Other Division-wide Needs $(941,040) Total Expenditure Changes $ (147,400) FY2018 Adopted Grants Fund Expenditures $ 28,887,700 FY2017 Adopted Federal Food Service Budget $ 25,331,700 Additional Resources Use of Fund Balance and Reserves 1,810,960 Use of Money and Property 15,000 Service Charges (29,800) Misc and Recovered Costs 20,000 State Aid - Federal Aid 557,540 Total Additional Resources $ 2,373,700 FY2018 Adopted Revenue $27,705,400 5-Year Plan Commitments 2% Salary Increase + increase to Associates 219,942 Benefit Changes 142,235 Total 5-Year Plan Commitments $ 362,177 Other Division-wide Needs Purchased Services 167,750 Internal Services 441,016 Other Charges (75,524) Materials and Supplies (250,719) Transfer to School CIP Fund 484,000 Total Other Division-wide Needs $ 766,523 Total Operating 1,128,700 Total Capital Outlay $ 1,245,000 Total Expenditure Changes $ 2,373,700 FY2018 Adopted Federal Food Service Expenditures $ 27,705,400 Innovative. Engaging. Relevant..P age 255

263 FINANCIAL SECTION KEY FACTORS AFFECTING BUDGET DEVELOPMENT The key factors affecting budget development are typically those that will influence budgeting for baseline costs before consideration of new initiatives. Budget development is influenced in the early stages of the process not only by the projected cost of ongoing needs but also by the projection of revenues for the coming year. OPERATING BUDGET Operating fund revenue for FY2018 is projected to increase 4.1% over the FY2017 adopted budget, or $24.4 million. State revenue will increase $15.7 million in the second year of the biennium. The county s general fund transfer is also expected to provide a substantial increase at $4.0 million. State sales tax is expected to remain flat, while prior year savings will increase by about $3.5 million. We also anticipate receiving additional Medicaid reimbursement of $1.4M as this program moves to the operating fund in FY18. The Composite Index determines a school division s ability to pay education costs fundamental to Virginia s Standards of Quality (SOQ). The Composite Index is calculated using these indicators of a locality s ability-to-pay: 1) true value of real property (weighted 50 percent), 2) adjusted gross income (weighted 40 percent), and 3) taxable retail sales (weighted 10 percent). Each locality s index is adjusted to maintain an overall statewide local share of 45 percent and an overall state share of 55 percent. Chesterfield County Public Schools composite index has hovered around 35% for the past 4 biennia, and is at.3510 for the biennium. Projected student membership drives staffing and operating budgets for 63 school locations as well as other instructional staffing. Membership is expected to be 60,025 at September 30, 2017, representing an anticipated increase of 494 students over actual September 30, 2016 and 865 more than the projection for FY2017. The ADM projection at March 31, 2018, is estimated to be 59,748. This strong student growth will require an estimated additional 45.2 positions and additional student seating. Instruction continues to receive the majority of funding in the operating budget at 72.2%, with 8.8% to operations and maintenance, 8.1% to debt, 5.6% to transportation, 3.3% to administration, attendance and health and 2.0% to technology. The Virginia Retirement System rate will increase in FY2018 to 17.55%, an increase of 1.78 percentage points above FY2017. Overall, VRS payments in FY2018 will increase more than 15% as compared to FY2017. This is inclusive of the rate increase, increased payments for the 2% salary increase, and the overall increase of 69.3 fulltime positions. Significant contributions by the School Board for employee and retiree health insurance will continue into FY2018. As we anticipate a 7% rate increase and additional participants, the increased cost division-wide is an additional cost of $2.2 million for estimated rate increases and additional participants (for both active and retired participants). Workers compensation expenditures are expected to remain stable in FY2018. Collaborative efforts to increase awareness and follow safety protocols between the school system and the risk management department are expected to produce these savings. The base contribution to the Supplemental Retirement Plan will increase for FY2018 by $3.1 million. This, in combination with all salary savings generated in FY2018 from current employees electing to retire and entering the plan at July 1, 2017, will provide additional funding to address required payments and begin to reduce the unfunded liability of the plan. To be eligible, employees must have been active as of June 30, The program was discontinued for all new employees beginning in FY2014. A significant mandate from the Virginia Department of Education will have an impact on both the operating fund and the IDEA grant for FY2017-FY2018 and beyond. Chesterfield County Public Schools has been identified as having significant disproportionality in discipline of black students with disabilities and is being required to set aside 15 percent of its IDEA grant award for the provision of Coordinated Early Intervening Services. To create capacity in the IDEA grant for the $1.78M CEIS mandated expense, the operating fund will absorb 27 teaching FTEs currently residing in IDEA. Pay-as-you-go funding, or the CIP Reserve Transfer, is cash to support capital improvement projects in lieu of incurring further debt for such projects, and had been limited in the past as a result of budget reductions. The five year plan addresses the rebuilding of that funding source, with an additional $2.9 million budgeted for FY2018. A portion of the total for pay as you go funding remains in the operating fund for debt service related to the Chromebook initiative. The five year plan will build on that amount so that we can move closer to the guideline of five percent of the county s general fund transfer over the next several years. This amount will be net of the debt service reallocation for the blended learning initiative. Continued full participation in the state s K-3 class size reduction program is funded to meet the requirements for FY2018. Continued participation at the area s two regional Governor s Schools (tuition increases planned for both) as well as participation in a new regional school CODE RVA in FY2018 will cost an additional $356,200. Innovative. Engaging. Relevant..P age 256

264 FINANCIAL SECTION KEY FACTORS AFFECTING BUDGET DEVELOPMENT The anywhere, anytime learning initiative (blended learning) is funded in the operating fund and the Capital Improvement Plan and began in the fall of 2014 when middle school students received Chromebooks. High school students received Chromebooks in the fall of This addresses the goals of the Design of Excellence 2020 strategic plan by providing students daily access to technology. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. As part of the Board s efforts to create additional efficiencies and maximize funding for instruction, CCPS embarked upon a plan to begin the outsourcing of custodial services - saving about $1.5 million in FY2015. The plan continued into FY2016 with an estimated 41 school buildings to be outsourced at a projected additional savings of $3.6 million and neared completion in FY2017 with the remaining school facilities to be outsourced at an additional savings of about $2.3M. The FY2018 budget includes an increase of $232,600 for the current contract as stipulated for renewal. In addition to custodial outsourcing, the Facilities department is nearing completion of a full realignment of service delivery to improve organizational efficiency and manpower utilization as well as reduce long-term operational costs. This effort has an impact on other areas of the school division by generating substantial savings (estimated at $1.6M) that has been redistributed in the FY2018 budget. The instructional realignment plan presented to the School Board in February, 2017, is designed to identify more efficient practices, create more effective teams, and enhance focus on instruction and organization development. The new structure is intended to also improve response times for constituents, foster better cross-team collaboration and encourage autonomy and innovation. The realignment is intended to reduce central office expenditures by placing even more emphasis on school level support positions. In an effort to reduce costs overall, a number of central support positions were identified for elimination through attrition, projected to save $500,000 over time. The anticipated increases in debt service for the startup of numerous CIP projects nearly simultaneously has been managed effectively by the use of a debt reserve funded over time by CCPS and held by Chesterfield County. Even so, budgeted debt service will increase approximately five percent over FY2017. In an effort to alleviate administrative burden, many of the Inter-Departmental (IDT) charges for county services provided to the school division have been eliminated for FY2018 and beyond. This covers areas like grounds maintenance, school resource officers, and shared functions like purchasing. This adjustment has no programmatic impact on the services provided to the school division. And, while this change does reduce the overall net county transfer to the school division, effectively, there is no impact to the local funding levels provided for FY2018. OTHER FUNDS The grants fund will remain relatively stable although the mix of expenditures in the IDEA fund has been impacted by the required set-aside for Coordinated Early Intervening Services. The food service fund adopted to adopted reflects changes to eliminate unused budgeted positions and re-directing resources to wage increases recommended for market competitiveness. Capital outlay has been increased to address the need for significant maintenance needs in kitchens across the district. Innovative. Engaging. Relevant..P age 257

265 FINANCIAL SECTION SIGNIFICANT TRENDS, INITIATIVES AND CHALLENGES 2017 TRANSITION PLAN - PROJECT E6: TRANSFORMING EDUCATION As the new superintendent of Chesterfield County Public Schools, Dr. Lane s goal is to preserve and enhance everything that makes Chesterfield County Public Schools special, identify opportunities for growth and modernization, and take our nationally recognized school division to even greater heights. To help Dr. Lane with this work, a transition team comprised of elected leaders, business officials, faith and nonprofit leaders, educators and parents was appointed. The purpose of the Superintendent s transition team and its final report is to understand culture and context, build relationships and establish credibility, assess and analyze emerging trends to adapt leadership strategies and engage stakeholders in meaningful partnerships that will support the work ahead. Transition team members identified these areas as points on which to focus in order to meet the needs of all students and become the premiere school division in the United States: Enhancing teaching and learning through student engagement Redefining equity by creating a level playing field for all students Restructuring leadership of school division and realigning resources through reorganization of duties Empowering and supporting staff members through training, compensation and recognition Creating effective, efficient operations through strategic change Expanding efforts to build a positive culture and climate. The strengths, opportunities and recommendations outlined in this report represent a chance for Chesterfield County Public Schools to take the next step toward academic excellence. These steps would include incorporating the transition report into operational practice, defining and implementing enhancements to the school division s current strategic innovation plan, reorganizing services to meet school division needs and optimizing leaders capabilities, developing an academic and operational road map that can be supported by a balanced budget and creating a climate where people (students, staff and families alike) love coming to school. For the full transition report, click here. OPERATING REVENUE - % CHANGE OVER TIME % of Change 8.0% 6.0% 4.0% 2.0% 0.0% -2.0% -4.0% -6.0% -8.0% -10.0% The operating fund experienced a significant downturn in revenue in the years following FY2009 as the recession settled in and the ensuing recovery was slow to take hold. As depicted in this chart, this had a serious impact on the budgets over the next five years. FY2015 was the first year after the five years preceding it in which CCPS began to make strides toward rebuilding, given first the reductions in revenue and slow growth afterward coupled with mandated expenditure increases such as the rate for the Virginia Retirement System, an increase in the number of health care participants, and increases in the cost of county-provided services. In this second year of the biennium, further gains will be made due primarily to a significant increase in state revenue for additional students, coupled with the continued benefit of process efficiencies on the expenditure side. Innovative. Engaging. Relevant..P age 258

266 FINANCIAL SECTION ENROLLMENT HISTORY & PROJECTIONS: SIGNIFICANT TRENDS, INITIATIVES AND CHALLENGES 64,000 62,000 60,000 Students 58,000 56,000 54,000 52,000 50,000 Year * Fall 2017 and future year data are projections From a historical perspective, student enrollment experienced significant increases year to year (over 1,000 per year) during most of the 1980s with continued strong growth during much of the 1990s and early 2000s. It began to level off around 2008 including two losses in the total number of students around the second decade of the century. In FY2013, enrollment began to increase slightly, although certainly not at the levels of the 1990s and early 2000s. Projections show enrollment is anticipated to increase at a somewhat faster pace through PER PUPIL EXPENDITURE ADOPTED BUDGET BY FISCAL YEAR: 12,000 10,000 Per Pupil Expenditure 8,000 6,000 4,000 2,000 - The per pupil expenditure began to decline after FY2009 as the recession took hold. While there were modest gains after FY2011, much of the additional funding was applied to fixed costs or mandates that did not directly further student instruction. While the estimated per pupil expenditure for FY2018 will be the highest since FY2009 and CCPS is making some important gains in instructional spending to further its goals, Chesterfield continues to rank in the bottom 11 percent of Virginia s school districts with regard to the amount spent per student. Innovative. Engaging. Relevant..P age 259

267 FINANCIAL SECTION NUMBER OF TEACHING STAFF BY YEAR: SIGNIFICANT TRENDS, INITIATIVES, AND CHALLENGES 4,200 4,100 # of Teaching Staff 4,000 3,900 3,800 3,700 3,600 3,500 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Teaching staff (as well as a number of other staff) was reduced significantly in FY2010 and FY2011, with an increase of one in the student/teacher ratio taking place in FY2011. During this time, student membership began to grow year over year, necessitating additional staff. For the first time in five years, CCPS was able to adequately address student growth, and began in FY2015 to address the need for lower student/teacher ratios and expanded electives as well with an overall reduction in the ratio of one. For FY2016, there was another 0.5 overall reduction in the pupil-teacher ratio as well as another.25 reduction for FY2017 and again planned for FY2018. The five year plan includes funding to further reduce student/-teacher ratio over the period. Also for FY2018, the significant increase in projected student membership has necessitated the addition of more than 45 teaching positions. BENEFIT CHANGES: Beginning in January 2014, the County and Schools converted their health care benefit to a joint self-insured model and began offering a plan with a health savings account to address rising health care costs. In addition, the state overhauled the Virginia Retirement System (VRS) to lower employer costs over time. School divisions were given five years to phase out the payment of the employee share into the plan. Chesterfield elected to turn those payments over to employees completely in FY2014, which lowered our per employee payment at that time. The General Assembly and the VRS have now committed to funding the contribution rates at 100% by FY2018 which will increase our payments significantly for this second year of the biennium. FACILITIES OUTSOURCING AND REALIGNMENT OF SERVICE DELIVERY: OUTSOURCING: In FY2015, the School Board eliminated much of its warehousing function and began outsourcing custodial services at eight of its school locations. For FY2016, outsourcing of custodial services continued at an additional thirty-three school buildings. These efforts to create additional efficiencies and maximize funding for instruction saved the school division about $2.0 million in FY2015 and an estimated additional $3.6 million in FY2016. For FY2017, the outsourcing of the custodial function was nearly complete and projected to save an additional $2.3 million. In total, the outsourcing of these two functions, when complete, will have saved the school division an estimated $7.9 million. REALIGNMENT OF SERVICE DELIVERY: In late 2016, a proposal was brought before the School Board to approve a major realignment of service delivery for the Operations Department that would primarily affect Facilities and Maintenance, Safety and Security and Construction. The stated goals were to improve organizational efficiency, improvement alignment of responsibility, accountability, and authority, improve manpower utilization, and reduce long-term operational costs. The FY2018 budget reflects the completion of the realignment and identifies $1.6M in savings related to the effort. Innovative. Engaging. Relevant..P age 260

268 FINANCIAL SECTION BLENDED LEARNING: SIGNIFICANT TRENDS, INITIATIVES, AND CHALLENGES The blended learning initiative is being funded from both the operating fund and the CIP, and it is important to note the continuation of this ambitious endeavor for our students for FY2017. Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime, anywhere learning. Students are provided access to technology and online applications that promote creativity, collaboration, communication skills and critical thinking across all curriculum areas. All secondary students are provided Chromebooks for use at home and school. Support is provided to ensure no student goes any more than one whole school day without a working Chromebook. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. Teachers have access to technology which allows real-time feedback on student performance. They also have access to online resources to replace traditional textbooks. By combining technology and traditional best practices, instruction can be differentiated to meet individual student needs and provide an engaging learning environment. BUS REPLACEMENTS: The economic downturn beginning in FY2010 had a serious negative impact on the division s ability to purchase replacement buses. As of FY2015, more than one-third of the active bus fleet (607 buses) was 15 years old or older. With funding of $2 million in FY2015, Chesterfield County Public Schools was able to purchase twenty-three replacement buses. Two of these were propane buses, an experimental step toward a cleaner, more cost-effective, and more maintenance-friendly fleet. For FY2016, a plan was developed to replace the majority of buses older than 15 years by entering into a one-time lease/purchase of 100 buses. This was coupled with a plan to also begin purchasing replacements during the life of the lease and beyond in an effort to replace our fleet on a more routine replacement schedule of 15 years. Purchases are funded from several sources: 1) operating funds not used for the lease, 2) maintenance savings derived from replacing the oldest 100 buses in the fleet immediately, and 3) a commitment to set aside $1,000,000 in remaining year-end operating funds over the term of the lease. In addition, the five year plan addresses further bus replacements over the next several years with additional funding of $250,000 per year. At the end of the bus lease, the funds released will be re-directed to the purchase of replacement buses. This should permit CCPS purchase an average of 35 replacement buses annually without continued reliance on anticipated year end balances. SCHOOL REVITALIZATION: In November, 2013, voters approved, by a margin of nearly 72%, a school revitalization program that will either replace or renovate ten schools: Providence Middle, Monacan High, Manchester Middle, Beulah Elementary, Enon Elementary, Matoaca Elementary, Harrowgate Elementary, Reams Elementary, Crestwood Elementary, and Ettrick Elementary. The plan also provided one new elementary school to relieve overcrowding in the Midlothian area of the county as well as renovations to the central office administrative space and additional funding for critical major maintenance needs. The FY2018 adopted capital improvement plan continues to support these same initiatives. Innovative. Engaging. Relevant..P age 261

269 FINANCIAL SECTION FIVE YEAR PLAN The five year plan reflects the direction of the division, and plays a key role in assisting the School Board and County in determining funding priorities and balancing the budget in subsequent years. Because the plan is an important planning tool, priority funding is given to items in the previous year s adopted plan before consideration of new requests. The plan is also an assurance to our citizens that the County is planning long term and financially positioning itself to meet the needs of the future. When reviewing the plan, it is important to remember that only the first year is adopted and appropriated by the Board of Supervisors. The remaining years of the plan are based on current programmatic and financial conditions. The dollars and positions in the plan are likely to change, but, if current needs and conditions remain relatively constant, the overall direction and emphasis reflected in the plan should remain consistent. This plan is not approved in total by the School Board nor the Board of Supervisors. Highlights of the plan include: Continued focus on reducing the pupil teacher ratio Increasing emphasis on growing special student populations Competitive salary adjustments annually Additional funding for the Supplemental Retirement Plan Continued funding for school bus replacements Funding plan for increased debt service for continued work on the 2013 projects A multi-year plan to increase the presence of licensed nurses in our schools Recruitment and retention incentives across a number of areas of the school division Additional funding to sustain the supplemental retirement program School start times Participation in Code RVA Other student offerings such as Early College Academy and the Phoenix program (alternative education) Expansion of digital curriculum for instruction Staffing and operating expenses for the new Midlothian area elementary school Staff computer replacement funding cycle Expansion of the student wellness initiative Operating Fund FY2018 FY2019 FY2020 FY2021 FY2022 School Revenue Adopted Plan Plan Plan Plan Local Sources $ 10,188,100 $ 10,188,100 $ 10,188,100 $ 10,188,100 $ 10,188,100 County Transfer - Estimated FY19 - FY22 281,287, ,371, ,626, ,294, ,049,900 Adjustments for Change in Shared Services Accounting Police (2,138,000) Parks and Recreation (2,043,300) Information Technology (293,200) Accounting (722,800) Internal Audit (95,900) Purchasing (986,600) Interest 74, , , , ,000 One-time Capital (for Ettrick) 4,850,000 Additional Recurring for PTR/Pay-go - - Prior Year Savings 7,036,600 7,055,400 4,264,200 2,228,200 1,130,700 State Sales Tax 63,219,400 64,483,800 65,773,500 67,089,000 68,430,800 State 264,507, ,829, ,246, ,915, ,633,509 Medicaid Reimbursement 1,400,000 1,250,000 1,250,000 1,250,000 1,250,000 Federal 419, , , , ,200 TOTAL REVENUE $621,852,200 $640,697,836 $659,717,896 $674,484,274 $691,202,209 Innovative. Engaging. Relevant..P age 262

270 FINANCIAL SECTION FIVE YEAR PLAN Operating Fund School Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 Baseline Increases Adopted Plan Plan Plan Plan Prior Year Total $597,422,700 $621,852,200 $640,810,912 $659,745,920 $674,414,261 Healthcare - 7% employer increase annually 2,240,000 2,396,801 2,564,580 2,744,115 2,936,181 VRS and other benefit changes (from rate changes only) 5,139, ,000 County service costs (net) (5,533,500) Workers Compensation Student Growth (45.2 FTEs) 2,585,000 Furniture for Student Growth (one time in FY18) 110,000 (110,000) Debt Service 2,392,600 2,372,200 (544,600) 439,000 (1,091,700) Pay-as-you-go Capital Funding 2,870,100 3,145,900 5,434,000 (3,579,900) 4,284,000 Additional SRP Payment 3,100, ,000 1,000,000 1,000,000 1,000,000 Children's Services Act 273, , , , ,300 Regional schools tuition increase 71,400 78,540 86,394 95, ,632 Facilities re-org savings (1,565,000) Reduction in support positions through attrition (-9 FTEs) (500,000) Other Changes (custodial, salary savings year over year, etc.) (2,575,729) (1,942,016) (1,444,157) (1,442,777) Realignment of salaries (3,531,800) Renewal of custodial contract 232,600 Transportation employee retention incentives 174,400 Contingency reduction (31,200) Technical adjustments (5.2 FTEs) - Baseline Expenditure Increase 8,027,300 5,937,212 6,740, ,741 5,962,635 BASELINE SUBTOTAL $605,450,000 $627,789,412 $647,551,670 $659,906,661 $680,376,897 Program/Service Enhancements Early College Academy (1 FTE FY18; 2.2 FTEs FY19; 2.2 FTEs FY20, 2.2 FTEs FY21) $151,000 $170,000 $191,000 $160,000 Student focused wellness positions (2 FTEs FY18, 3 FTEs FY19) 114, ,200 School based discretionary spending 365,900 Interpreter services for Adult Education hearing impaired students 10,000 Coordinator, SOL/W!SE/PSAT/SAT/AP Academy 95,000 Major Maintenance and Replacement Cycles for Student Furniture 114,500 2,327, ,000 Salary Adjustments (2% annually) 7,785,200 7,940,900 8,099,700 8,261,700 8,426,900 Additional PTR Reductions (approximately 28 FTEs each year) 1,635,000 1,632,000 1,664,649 1,697,900 1,731,900 Digital curriculum 125, , , ,000 Bus Fleet Replacement 250, , ,000 CODE RVA (29 students) 281, , ,000 Elementary special education coordinators (CSEs) (13 FTEs FY17; 17 FTEs FY18) 1,239,040 conversion of central office special ed liaisons to school based CSEs (952,900) additional special education support as part of instructional realignment (2 FTEs) 234,160 Phoenix Program (Alternative Education (2.4 FTEs FY18, 3.0 FTEs FY19 and 2 FTEs FY20) 140, , ,400 Student wellness operating supplies 11,250 Coordinated Early Intervening Services (CEIS) set-aside impact for operating fund (27 FTEs) 1,645,900 SOL/SAT/AP/W!SE Academies 50,000 50,000 Addition of nurse positions - one per school (9 FTEs FY18; 10 FTEs FY20; 10 FTEs FY21) 728, , ,000 Reduction of 1/2 clinic aide positions through attrition (-9 FTEs FY18; - 23 FTEs FY20) (207,300) (529,900) School starting times (ongoing costs) (25 FTEs FY19) 500,000 1,200,000 Special Education Music and Art Program (3.5 FTEs & operating costs) 212,600 Strategic salary adjustments - school level leadership 958,900 Coaching supplements - lacrosse and swim 171,600 Innovative. Engaging. Relevant..P age 263

271 FINANCIAL SECTION FIVE YEAR PLAN Operating Fund School Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 Program/Service Enhancements Adopted Plan Plan Plan Plan Reclassify technology resource assistant positions to STEAM teachers - Ecoff, Enon, Ettrick, Woolridge and Spring Run Elementary Schools 144,700 Earth Science curriculum for middle schools 60,000 Elementary School Science Kit Replacements 42,000 Musical Instrument Replacement 20,000 20,000 20,000 20,000 20,000 Reclassify legal assistant position to attorney position 48,900 Richmond Ballet, Partners in the Arts, Richmond Symphony contract increases 20,000 Project based learning operating supplies 11,250 Dual enrollment support for CTE programs 10,000 Regional career exploration program 7,500 Community makerspace staffing - Bird High School 6,000 Economics and personal finance instruction resources 4,500 Elementary gifted screening tool pilot 1,700 Addressing teacher salary scale compression 435,000 Additional funding for Richmond Symphony 10,000 Medicaid positions 130,000 Innovation grants 300, , ,000 Opening Midlothian area elementary school (2 FTEs FY19; 21 FTEs FY20) 165, ,900 Staff computer replacements 803, ,000 Enhanced Expenditure Increase $16,402,200 $13,021,500 $12,194,250 $14,507,600 $10,658,800 TOTAL EXPENDITURES (Base + Enhanced) $621,852,200 $640,810,912 $659,745,920 $674,414,261 $691,035,697 Total (Deficit)/Surplus $0 ($113,076) ($28,024) $70,012 $166,512 There are a number of high ranking priorities that could not be funded within the operating fund five-year plan above. These are: 2% increase for all supplemental pay $322,000 Temporary teachers for all programs, substitutes, supplemental pay for academics and athletics Supplemental Retirement Program (current plan - to phase in over next 5 years) Improve funded liability Learning Management System Teacher use with students to organize curriculum, collaborate and exchange assignments. Update online curriculum guides moving off CNET Additional 10 contract days Ettrick Elementary School and Falling Creek Middle School - Increase the number of contract days for teachers and instructional assistants to enhance instruction. Student Growth Measure To measure student growth to inform instructional practice, identify students for instructional interventions, and provide a measure of growth for students that could be aggregated to school and division level. Expansion of Online Learning opportunities/support for on-time graduation Teaching position to expand the online program and meet the anticipated enrollment increase. Transition, Workplace, Life Ready Career & Dropout Prevention Specialist for Secondary Alternative Education Staffing to increase efforts to reach out to students who have dropped-out or are at risk of dropping out of school. Additional funding for innovation grants Grants (using CCPS funds) provide resources to schools and departments to implement innovative approaches to instruction and other business operations. $4,000,000 $272,000 $431,000 $536,000 $56,000 $96,000 $300,000 Innovative. Engaging. Relevant..P age 264

272 FINANCIAL SECTION FIVE YEAR PLAN The grants and food service funds are anticipated to remain relatively stable with grants changing primarily to account for salary and benefit changes over the 5-year period (a 2% salary increase is included annually to maintain comparability to the operating fund). The food service fund increases over time in response to salary and benefit changes as well as changes in division-wide student membership, with one new school on the horizon for the scope of this plan. Grants Fund Description FY2018 FY2019 FY2020 FY2021 FY2022 Grants Revenue Local $ 596,600 $ 596,600 $ 596,600 $ 596,600 $ 596,600 Transfers 450, , , , ,400 State 2,441,300 2,441,300 2,441,300 2,441,300 2,441,300 Federal 25,399,400 25,907,388 24,743,536 25,238,407 25,743,175 Total Revenue $ 28,887,700 $ 29,395,688 $28,231,836 $28,726,707 $29,231,475 Description FY2018 FY2019 FY2020 FY2021 FY2022 Grants Expenditures Salaries $15,643,864 $15,956,741 $ 15,259,576 $ 15,564,768 $15,876,063 Benefits 6,111,806 6,567,126 6,545,811 6,616,760 6,873,504 Contractual Services 1,408,380 1,867,813 1,503,006 1,691,421 1,447,761 Internal Services 468, , , , ,557 Other Charges 276, , , , ,831 Materials/Supplies 3,157,177 2,474,980 2,329,415 2,237,730 2,448,119 Capital 20,640 20,640 20,640 20,640 20,640 Transfers 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 Total Expenditures $ 28,887,700 $ 29,395,688 $ 28,231,836 $ 28,726,707 $ 29,231,475 Federal Food Service Fund Description FY2018 FY2019 FY2020 FY2021 FY2022 Food Service Revenues Use of Fund Balance and Reserves $4,097,060 $2,241,530 $2,481,782 $2,798,285 $2,626,684 Use of Money and Property 25,000 25,000 25,000 25,000 25,000 Service Charges 11,008,500 11,104,010 11,323,830 11,548,047 11,776,748 Misc and Recovered Costs 105, , , , ,243 State Aid 394, , , , ,562 Federal Aid 12,075,340 10,965,000 11,184,300 11,407,986 11,636,146 TOTAL REVENUES $ 27,705,400 $ 24,841,930 $ 25,533,466 $26,310,340 $ 26,608,383 Description FY2018 FY2019 FY2020 FY2021 FY2022 Food Service Expenditures Personal Services $ 7,113,417 $ 7,248,935 $ 7,393,590 $ 7,541,138 $ 7,691,637 Employee Benefits 1,856,167 1,853,305 1,915,865 1,981,834 2,051,433 Purchased Services 1,013,000 1,188,500 1,238,500 1,289,000 1,340,000 Internal Services 2,028,716 2,073,200 2,075,500 2,135,200 2,196,200 Other Charges 1,028,600 1,177,000 1,207,000 1,239,000 1,271,500 Materials and Supplies 10,436,500 10,400,989 10,803,011 11,224,168 11,407,614 Transfers to School CP Fund 484,000 Total Operating 23,960,400 23,941,930 24,633,466 25,410,340 25,958,383 Total Capital Outlay 3,745, , , , ,000 Total Expenditures $ 27,705,400 $24,841,930 $25,533,466 $ 26,310,340 $ 26,608,383 NOTE: This document is presented as an illustration of various school division budget scenarios through FY2022; it is not intended to be a formal recommendation, nor it is inclusive of all the resource needs over the next five years. It should, however, serve as a starting point for strategic discussions moving forward. Innovative. Engaging. Relevant..P age 265

273 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND The Chesterfield County Charter Section 5.2 specifies that " No later than March 1 of each year, the superintendent of schools shall submit to the County Administrator his estimate of projected revenues and expenditures for the next fiscal year in a form requested by the County Administrator as well as a five-year capital improvement program." The first year of the plan is adopted by the Board of Supervisors and years two through five are utilized for planning. The County Administrator provides to the Superintendent annually a projection of the funding available to the School Board for capital needs. This funding consists of pay-as-you-go dollars referred to as the CIP Reserve, cash proffers negotiated at the time of rezoning to help defray the capital costs associated with the resultant development, and general obligation bonds of the County, if applicable. Debt service on bonds issued by the County on behalf of the School Board is included in the School Board s operating budget adopted annually. The Capital Improvement Plan (CIP) is designed to closely align with Chesterfield County s Comprehensive Plan and is based on three important tenants; ensuring sufficient and appropriate educational space for our students, properly maintaining all facilities, and striving for parity and equity among all schools. The public facilities plan included in the Comprehensive Plan states: high performing, high quality public schools contribute to the quality of life and economic vitality of Chesterfield County. The importance of providing school facilities equitably to all county residents is paramount, as is finding ways to plan and adapt to future needs on the basis of anticipated trends in demographics and technology. On November 5 th, 2013, voters in Chesterfield County approved a $304.0 million bond referendum for school projects to include renovations or replacement of ten older schools and the addition of a new elementary school over a seven year timeframe. Also included on the ballot was an initiative to institute a two percent meals tax that would have generated about $8 million annually, specifically restricted to fund the referendum projects. The meals tax proposal was not approved by the voters. Therefore, during the FY2015 budget process, the School Board approved a financially responsible nine-year capital improvement program (including revisions to FY2014), totaling $397,107,400 to encompass all planned renovation projects as well as ongoing initiatives such as major maintenance and technology. The 9-year revitalization plan was condensed to a 7-year plan in the FY2017 CIP and continues as a significant part of the overall adopted CIP totaling $223,599,600 for the years FY2018-FY2022. The condensed plan introduced more non-debt funding sources to minimize the impact of the plan on the division s debt service payments. The School Board, in adopting a CIP plan for FY FY2022, projects the following funds to be available: CIP Reserve at $56,201,800; cash proffers are estimated at $17,200,000; debt financing is $135,863,800, State technology funds of $9,000,000, a transfer from Food Services ($484,000) to fund capital projects for that program, and an additional transfer from the County ($4,850,000) which will fund a portion of the Ettrick renovation slated to begin in FY2020. Major Components of the FY2018 Adopted CIP 1. Revitalization or Replacement of Existing Facilities Due to continued minimal increases in student enrollment through FY2020, this Plan includes only minimal additional classroom seats. The remainder of the Plan focuses on full revitalization or replacement of schools. A full revitalization includes (to varying degrees based on the final scope) site improvements (parking, bus loop, playfields, storm water and utility improvements), building envelope (roof, insulation, exterior wall repair, windows and doors), finishes (floors, ceilings, interior wall repair, casework, and special finishes), mechanical, plumbing and electrical systems, life safety systems, and ADA compliance. 2. New School A new elementary school is planned for the Midlothian area to add capacity in that area of the County. 3. Major Maintenance The school division has 64 school buildings and 11 additional buildings totaling more than 8 million square feet under roof. Thirtynine schools are 40 or more years old, with twenty-three schools years old. Only six schools are less than ten years old. As the facilities age, regular renovations and improvements become even more critical. While eleven schools are included for total revitalization or replacement, the remaining buildings must be maintained, including roof replacements, floor coverings, mechanical systems replacement and upgrades, exterior facility repairs and maintenance, other building renovations, and grounds improvements. Committing funding to facility improvement projects enables the school division to make progress toward meeting the ongoing need for facility improvements as the buildings age. This funding commitment will increase the life expectancy as safe and productive environments for teaching and learning. A total of $40,894,800 is included in the CIP for major maintenance. The budget, was increased by $4,160,000 to address building safety concerns to include fire alarm panels, doors, and access control; and to ensure our students and faculty are housed in the safest and most secure environment possible. This increase augments the Safety and Security enhancement CIP budget that totals $1,758,000.. Innovative. Engaging. Relevant..P age 266

274 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND 4. Technology The CIP provides funding for the implementation and maintenance of Chesterfield County Public Schools Technology Master Plan. The plan incorporates the further integration and replacement of technology in the classroom, professional development of teachers, the connectivity of infrastructure, hardware and software, and the evaluation of the technology system. The Technology Master Plan is revised periodically and approved by the School Board. There are two components included in this project. They are 1) computer replacement, supporting the replacement of critical aging computer equipment throughout the school division after an average useful life of four years and 2) state technology grant funding which permits the update of needed IT infrastructure to accommodate on-line SOL testing. This CIP also supports the blended learning initiative. Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime, anywhere learning. Blended learning began in CCPS in FY2013 with targeted professional development for all instructional staff as well as selection of digital content. Blended learning continued into FY2015 with the purchase of Chromebooks for every middle school student, followed by the implementation at the high school level in FY2016. The funding in this project will be used to maintain the devices. The funding for purchase and replacement of these devices on a regular schedule resides in the operating fund, classified as a debt expenditure. A blended learning initiative for elementary schools began in FY2017. Elementary students are being provided high levels of classroom technology over the next four years to allow 1:1 access for fourth and fifth grade students, 1:2 access for students in grades second and third and 1:4 access in kindergarten and grade one. 5. School Furniture In future years of the adopted capital improvement plan, a schedule for regular replacement of student furniture has been funded with the CIP Reserve Transfer at $1.3 million annually. This may include student seating, library furniture and shelving, and other school furniture as needed. Needs are currently being assessed with the replacement schedule to begin in FY2019. Student seating to accommodate additional students is addressed in the operating fund. 6. Other Planned CIP related Expenditures/Amendments The adoption of the CIP for FY2018 includes amendments to FY2017 to fund a facility condition assessment for the school division overall as well as funding shifted from FY2018 to move ahead with the Enon Elementary replacement project. Also, funding is made available in FY2018 for capital expenditures related to Food Services equipment replacements. Information provided on the following pages: o FY Capital Improvement Plan o Data on functional capacity, enrollment and mobile classrooms as of fall of 2016 o Enrollment data at the elementary, middle, and high school level for the past thirty(+) years o School CIP summary with project descriptions and fund sources o Capital Improvement Plan Impact on Operating Budget o Debt Issuance information Innovative. Engaging. Relevant..P age 267

275 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND FY2018 FY2022 CIP Sources: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22 CIP Reserve Transfer ("pay as you go" funding) $29,361,316 $7,008,400 $10,154,300 $10,738,300 $12,008,400 $16,292,400 $56,201,800 Pay as you go - County - - 4,850,000-4,850,000 Debt Financing - G.O. Bonds 145,681,384 64,924,500 22,660,100 48,279, ,863,800 State Technology Grant 9,000,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 9,000,000 School Nutrition Services 2,580, , ,000 Cash Proffers 10,000,000 7,200,000 2,500,000 2,500,000 2,500,000 2,500,000 17,200,000 Total 196,622,900 81,416,900 37,114,400 68,167,500 16,308,400 20,592, ,599,600 Non Referendum Uses: Security Enhancements 1,203, , , , , ,600 1,758,000 Technology Plan/replacements 12,430,000 2,140,000 2,140,000 2,140,000 2,140,000 2,140,000 10,700,000 Blended Learning Technology Program - elementary 317, ,850 1,999,850 1,999,850 1,999,850 1,999,850 8,999,250 Blended Learning Technology Program - middle 1,807, , , , , ,850 3,229,050 Blended Learning Technology Program - high 1,867,200 1,225, ,600 1,225,600 1,225,600 1,225,600 5,544,000 Blended Learning Technology Program - (gr. 6-12) 2,670,000 Major Maintenance - Non Referendum 6,317,500 10,601,500 16,919,000 Facility Condition Assessment 1,000,000 School Nutrition Service 2,124, , ,000 Replacement schedule - school furniture 1,300,000 1,300,000 1,300,000 1,300,000 5,200,000 Future Acquisitions - 2,500,000 2,500,000 2,500,000 2,500,000 10,000,000 Subtotal $ 23,419,300 $ 5,674,900 $ 9,836,800 $ 10,420,800 $ 16,308,400 $ 20,592,400 $62,833,300 * For FY14-FY17, this account includes revenue that was formerly included in Prior Year Balance and Pay as you go - savings. Referendum Uses: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22 Major Maintenance $ 18,184,200 $ 10,098,600 $ 6,938,600 $ 6,938,600 $ - $ - $23,975,800 GO Debt 6,771,100 6,481,100 2,321,100 2,321, ,123,300 Pay as you go 11,413,100 3,617,500 4,617,500 4,617,500 12,852,500 Providence Middle Renovation 27,970, GO Debt 25,148, Pay as you go 2,365, School Nutrition Services 456, Monacan High (Gym, Media Center, Admin.) 17,281, GO Debt 13,000, Pay as you go 3,281, Cash Proffers 1,000, Manchester Middle Renovation 38,100, GO Debt 38,096, Pay as you go 3, Beulah ES Replacement 29,692,600 1,714, ,714,400 GO Debt 27,692,600 1,714, ,714,400 County Pay-go Cash Proffers 2,000, Enon Elementary Replacement 30,975, GO Debt 28,975, Cash Proffers 2,000, Matoaca Elementary Replacement 4,000,000 29,760, ,760,000 GO Debt 1,999,000 24,660, ,660,000 Pay as you go 1, County Pay-go Cash Proffers 2,000,000 5,100, ,100,000 Innovative. Engaging. Relevant..P age 268

276 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Referendum Uses: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22 Administrative Space $ 2,000, GO Debt 1,999, Pay as you go 1, Harrowgate Elementary Renovation - 1,000,000 1,000,000 16,485, ,485,500 GO Debt - 1,000,000 1,000,000 16,485, ,485,500 Reams Elementary Renovation - 2,000,000 18,339, ,339,000 GO Debt - 2,000,000 18,339,000 20,339,000 Cash Proffers Crestwood Elementary Renovation - 1,000,000-16,410, ,410,900 GO Debt - 1,000,000-16,410, ,410,900 Cash Proffers New Elementary (Midlothian Area) 5,000,000 29,169, ,169,000 GO Debt 2,000,000 27,069, ,069,000 Cash Proffers 3,000,000 2,100, ,100,000 Ettrick Elementary Renovation - 1,000,000 1,000,000 17,911, ,911,700 GO Debt - 1,000,000 1,000,000 13,061, ,061,700 County Pay-go ,850,000 4,850,000 Referendum Funding Summary Subtotal GO Debt 145,681,384 64,924,500 22,660,100 48,279, ,863,800 Pay as you go 17,066,216 3,617,500 4,617,500 4,617, ,852,500 School Nutrition Services 456, County Pay-go ,850, ,850,000 Cash Proffers 10,000,000 7,200, ,200,000 0 Subtotal 173,203,600 75,742,000 27,277,600 57,746, ,766,300 Grand Total $ 196,622,900 $81,416,900 $37,114,400 $68,167,500 $16,308,400 $20,592,400 $ 223,599,600 Innovative. Engaging. Relevant..P age 269

277 FINANCIAL SECTION School CAPITAL IMPROVEMENT FUND Building Functional Capacity and Fall Student Membership Year Built Building Capacity Functional Capacity Membership 1 09/30/16 Percent Capacity Elementary School Alberta Smith Elementary % Bellwood Elementary % Bensley Elementary % Beulah Elementary % Bon Air Elementary % Chalkley Elementary , % Clover Hill Elementary % Crenshaw Elementary % Crestwood Elementary % Curtis Elementary , % Davis Elementary % Ecoff Elementary , % Elizabeth Scott Elementary , % Enon Elementary % Ettrick Elementary % Evergreen Elementary ,250 1,126 1,083 96% Falling Creek Elementary % Gates Elementary , % Gordon Elementary % Grange Hall Elementary % Greenfield Elementary % Harrowgate Elementary % Hening Elementary % Hopkins Road Elementary % Jacobs Road Elementary % Marguerite Christian Elementary , % Matoaca Elementary % Providence Elementary % Reams Road Elementary % Robious Elementary % Salem Church Elementary % Spring Run Elementary , % Swift Creek Elementary % Watkins Elementary , , % Weaver Elementary % Wells Elementary % Winterpock Elementary , % Woolridge Elementary % Average Year Built / Totals ,225 28,641 27,100 95% Innovative. Engaging. Relevant..P age 270

278 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND School Year Built Building Capacity Functional Capacity Membership 1 09/30/16 Percent Capacity Middle School Academy Bailey Bridge Middle ,875 1,455 1,397 96% Carver Middle ,675 1, % Elizabeth Davis Middle ,675 1,324 1,249 94% Falling Creek Middle ,600 1,232 1,163 94% Manchester Middle ,675 1,356 1, % Matoaca Middle ,875 1, % Midlothian Middle ,975 1,376 1,281 93% Providence Middle , % Robious Middle ,750 1,358 1,290 95% Salem Church Middle , % Swift Creek Middle ,325 1, % Tomahawk Creek Middle ,675 1,301 1, % Average Year Built / Totals 1,976 19,950 14,795 13,975 94% School Year Built Building Capacity Functional Capacity Membership 1 09/30/16 Percent Capacity High School Bird High ,500 2,291 1,841 80% Carver College & Career Academy % Clover Hill High ,850 1,904 1, % Cosby High ,850 1,918 2, % James River High ,575 2,318 2,084 90% Manchester High ,675 2,344 1,983 85% Matoaca High ,975 1,913 1,756 92% Meadowbrook High ,950 1,948 1,710 88% Midlothian High ,075 1,957 1,544 79% Monacan High ,100 2,005 1,428 71% Thomas Dale High ,325 3,215 2,266 70% Average Year Built / Totals 1,984 23,650 22,516 18,806 84% Appomattox Reg Gov Sch 129 Maggie Walker Reg Gov Sch 228 Grand Total with Governor s Schools 77,825 65,952 60,238 1 Includes pre-kindergarten membership for capacity purposes 2 Center Based Gifted program sites Notes: -Matoaca Middle School's capacity and membership numbers include the West Campus which was built in 1975 and has a functional capacity of 574 students. Thomas Dale High School's capacity and membership numbers include the West Campus which was built in 1941 and has a functional capacity of 1,026 students. -Information provided by the CCPS Planning Department Innovative. Engaging. Relevant..P age 271

279 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND September 30th Membership History Year Elementary Elem Middle Middle High High Total Total Growth ,053 9,058 10,302 34, , ,748 (310) 11, ,779 1, , ,368 (380) 11, ,935 1, ,145 1,430 8, , ,847 1, ,446 1,301 8, , ,435 1, ,489 1,043 9, ,942 (238) 41,557 1, ,628 1,139 9, ,919 (23) 42,967 1, , , , ,480 1, , , , ,691 1, , , , ,001 1, , , , , ,407 (558) 11, , , , , , ,057 1, , , , , ,786 (113) 12, , , , , , , ,766 (160) 12, , , ,449 (317) 12, , , , , , ,376 1, , , , ,545 1, , , , ,793 1, , , , , , , , ,750 1, , ,657 (37) 18, ,930 1, , ,656 (1) 18, , , ,581 (75) 18, , , , , , ,994 (227) 13, ,904 (136) 58,691 (235) ,963 (31) 13, ,874 (30) 58, ,788 (175) 13, ,732 (14)2 58,511 (196) , ,914 (77) 18, , , , , , ,164 (199) 13,868 (47) 19, ,076 (63) , , , , Innovative. Engaging. Relevant..P age 272

280 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Providence Middle School Project Highlights Approved in November 2013 referendum Original school built in 1968 Major renovation to existing school building Planned increased capacity from 1,080 to 1,100 Projected move in of January 2019 Amended budget of $27,970,000 funded with general revenue bonds, cash and a transfer from Food Services Operating Impact No significant impact anticipated Funding Summary Funding Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $2,365,600 $ - $ - $ - $ - $ - $ 2,365,000 Debt 25,148, ,148,400 Other 456, ,000 Cash Proffers Total $27,970,000 $ - $ - $ - $ - $ - $27,970,000 Innovative. Engaging. Relevant..P age 273

281 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Monacan High School Project Highlights Approved in November 2013 referendum School built in 1979 Renovation includes an additional gym, additional space for fine arts, and improvements to the administrative area to improve security Project planned for completion in August 2016 Adopted budget of $14,000,000 funded with general revenue bonds and proffers Amended budget of $17,281,800 approved on May 26, 2015 included Reserve for CIP Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ 3,281,800 $ - $ - $ - $ - $ - $ 3,281,800 Debt 13,000, ,000,000 Other Cash Proffers 1,000, ,000,000 Total $17,281,800 $ - $ - $ - $ - $ - $17,281,800 Innovative. Engaging. Relevant..P age 274

282 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Manchester Middle School Project Highlights Approved in November 2013 referendum Original school built in 1964 Originally a major renovation but changed to replacement school in September of 2016 Planned decreased capacity from 1,317 to 1,100 Projected move in of January 2020 Adopted budget of $38,100,000 funded almost entirely with general revenue bonds Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ 3,716 $ - $ - $ - $ - $ - $ 3,716 Debt 38,096, ,096,284 Other Cash Proffers Total $38,100,000 $- $ - $ - $ - $ - $38,100,000 Innovative. Engaging. Relevant..P age 275

283 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Beulah Elementary School Project Highlights Approved in November 2013 referendum Original school built in 1928 Replacement of existing school on a new site Anticipated new school will have a capacity of 750; current school s capacity is 546 Construction projected began May 2017 Projected move in of August 2018 Adopted budget of $31,407,000 includes general revenue bonds and proffers Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $ - $ - $ - $ - $ - Debt 27,692,600 1,714, ,407,000 Other Cash Proffers 2,000, ,000,000 Total $29,692,600 $1,714,400 $ - $ - $ - $ - $31,407,000 Innovative. Engaging. Relevant..P age 276

284 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Enon Elementary School Project Highlights Approved in November 2013 referendum Original school built in 1928 Replacement of existing school on a site Anticipated new school will have a capacity up to 750; current school s capacity is 577 Construction began June 2017 Projected move in of January 2019 Adopted budget of $30,975,000 includes general revenue bonds and proffers Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $ - $ - $ - $ - $ - Debt 28,975, ,975,000 Other Cash Proffers 2,000, ,000,000 Total $30,975,000 $ - $ - $ - $ - $ - $30,975,000 Innovative. Engaging. Relevant..P age 277

285 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Matoaca Elementary School Project Highlights Approved in November 2013 referendum Original school built in 1937 Replacement of existing school on a site to be determined Anticipated new school will have a capacity up to 750; current school s capacity is 454 Construction projected to begin: (Date to be determined pending site selection) Projected move in of September 2020 Adopted budget of $33,760,000 includes general revenue bonds and proffers Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ 1,000 $ - $ - $ - $ - $ - $1,000 Debt 1,999,000 24,660, ,659,000 Other Cash Proffers 2,000,0000 5,100, ,100,000 Total $4,000,000 $29,760,000 $ - $ - $ - $ - $33,760,000 Innovative. Engaging. Relevant..P age 278

286 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND School Administration Building (Central Office) Project Highlights Approved in November 2013 referendum Original building constructed in 1968 Funding targeted for major system replacement Project dates have not been finalized Adopted budget of $2,000,000 includes general revenue bonds and a small amount of cash. Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $1,000 $ - $ - $ - $ - $ - $1,000 Debt 1,999, ,999,000 Other Cash Proffers Total $2,000,000 $ - $ - $ - $ - $ - $2,000,000 Innovative. Engaging. Relevant..P age 279

287 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Harrowgate Elementary School Project Highlights Approved in November 2013 referendum Original school built in 1959 Major renovation to existing school building No change to capacity is anticipated Construction projected to begin January 2020 Projected move in of July 2021 Adopted budget of $18,485,500 funded entirely with general revenue bonds Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $ - $ - $ - $ - $ - Debt - 1,000,000 1,000,000 16,485, ,485,500 Other Cash Proffers Total $ - $1,000,000 $ 1,000,000 $16,485,500 $ - $ - $18,485,500 Innovative. Engaging. Relevant..P age 280

288 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Reams Road Elementary School Project Highlights Approved in November 2013 referendum Original school built in 1968 Major renovation to existing school building No change to capacity is anticipated Construction projected to begin June 2019 Projected move in of January 2021 Adopted budget of $20,339,000 funded entirely with general revenue bonds Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $ - $ - $ - $ - $ - Debt - 2,000,000 18,339, ,339,000 Other Cash Proffers Total $ - $2,000,000 $18,339,000 $ - $ - $ - $20,339,000 Innovative. Engaging. Relevant..P age 281

289 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Crestwood Elementary School Project Highlights Approved in November 2013 referendum Original school built in 1962 Major renovation to existing school building No change to capacity is anticipated Construction projected to begin June 2020 Projected move in of January 2022 Adopted budget of $17,410,900 funded entirely with general revenue bonds Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $ - $ - $ - $ - $ - Debt - 1,000,000-16,410, ,410,900 Other Cash Proffers Total $ - $1,000,000 $ - $16,410,900 $ - $ - $17,410,900 Innovative. Engaging. Relevant..P age 282

290 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND New Elementary School: Old Hundred Elementary School Project Highlights Approved in November 2013 referendum Planned to provide additional capacity in Midlothian area Site of new school is on Old Hundred Road Anticipated new school will have a capacity of 900 Construction projected to begin March 2018 Projected move in of August 2019 Adopted budget of $34,169,000 includes general revenue bonds and proffers Operating Impact The school will add staffing to the school division The Five Year Plan contains $988,800 for 23 FTEs in FY2019 and FY2020 Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $ - $ - $ - $ - $ - Debt 2,000,000 27,069, ,069,000 Other Cash Proffers 3,000,000-2,100, ,100,000 Total $5,000,000 $- $29,169,000 $ - $ - $ - $34,169,000 Innovative. Engaging. Relevant..P age 283

291 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Ettrick Elementary School Project Highlights Approved in November 2013 referendum Original school built in 1967 Major renovation to existing school building No change to capacity is anticipated Construction projected to begin January 2021 Projected move in of July 2022 Adopted budget of $19,911,700 includes general revenue bonds and cash Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $ - $ - $ - $ - $ - Debt - 1,000,000 1,000,000 13,061, ,061,700 Other ,850, ,850,000 Cash Proffers Total $ - $ 1,000,000 $1,000,000 $17,911,700 $ - $ - $19,911,700 Innovative. Engaging. Relevant..P age 284

292 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Major Maintenance/ Security (Referendum Use) Project Highlights Approved in November 2013 referendum Annual funding provided for projects at all 64 school buildings and 11 additional buildings totaling more than 8 million square feet Projects include roof repairs and replacements, floor coverings, mechanical system upgrades and replacements, security improvements, and minor renovations Adopted budget includes general revenue bonds and cash Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $11,413,100 $3,617,500 $4,617,500 $4,617,500 $- $- $24,265,600 Debt 6,771,100 6,481,100 2,321,100 2,321, ,894,400 Other Cash Proffers Total $18,184,200 $10,098,600 $6,938,600 $6,938,600 $ - $ - $42,160,000 Innovative. Engaging. Relevant..P age 285

293 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Major Maintenance/ Security (Non-Referendum Uses) Project Highlights Annual funding provided for projects at all 64 school buildings and 11 additional buildings totaling more than 8 million square feet Projects include roof repairs and replacements, floor coverings, mechanical system upgrades and replacements, new doors, new security and access systems, and minor renovations Adopted budget and plan years are funded from CIP transfer (cash) Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $1,203,200 $351,600 $351,600 $351,600 $6,669,100 $10,953,100 $19,880,200 Debt Other Cash Proffers Total $1,203,200 $351,600 $351,600 $351,600 $6,669,100 $10,953,100 $19,880,200 Innovative. Engaging. Relevant..P age 286

294 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND School Furniture Project Highlights Annual funding beginning in FY2019 for routine school furniture replacement Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $ - $ - $1,300,000 $1,300,000 $1,300,000 $1,300,000 $5,200,000 Debt Other Cash Proffers Total $ - $ - $ 1,300,000 $1,300,000 $1,300,000 $1,300,000 $5,200,000 Innovative. Engaging. Relevant..P age 287

295 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Technology Blended Learning Program ( grades K-12) Project Highlights Annual funding for the maintenance of computers utilized in blended learning Funding for the computers is budgeted as debt in the operating budget Operating Impact No significant impact anticipated related to maintenance Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $6,661,900 $2,699,300 $3,545,200 $4,129,200 $3,699,300 $3,699,300 $24,434,200 Debt Other Cash Proffers Total $6,661,900 $2,699,300 $3,545,200 $4,129,200 $3,699,300 $3,699,300 $24,434,200 Note: for FY14-FY17, Reserve for CIP includes revenue formerly included in prior year balance and pay-as-you-go savings. Innovative. Engaging. Relevant..P age 288

296 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Technology Plan / Replacements Project Highlights Annual funding for the Technology Master Plan Includes integration and replacement of technology in the classroom, professional development for teachers, connectivity, software, and infrastructure Funding includes cash and the State technology grant Operating Impact No significant impact anticipated Financing Summary Financing Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $12,430,000 $2,140,000 $2,140,000 $2,140,000 $2,140,000 $2,140,000 $23,130,000 Debt Other Cash Proffers Total $12,430,000 $2,140,000 $2,140,000 $2,140,000 $2,140,000 $2,140,000 $23,130,000 Note: for FY14-FY17, Reserve for CIP includes revenue formerly included in prior year balance and pay-as-you Innovative. Engaging. Relevant..P age 289

297 FINANCIAL SECTION CAPITAL IMPROVEMENT FUND Food Service Project Highlights Funding from the federal food services fund reserves is committed in FY2018 to install new or enlarge existing walk-in freezer/refrigerators at these schools: Bon Air Elementary, Robious Elementary, and Midlothian Middle. Aging freezers and refrigerators will be replaced with more energy efficient equipment and damaged floors repaired. Operating Impact No significant impact anticipated Funding Summary Funding Prior Years FY2018 FY2019 FY2020 FY2021 FY2022 Total Reserve for CIP $- $ - $ - $ - $ - $ - $ - Debt Other 2,124, , ,608,200 Cash Proffers Total $ 2,124,200 $ 484,000 $ - $ - $ - $ - $2,608,200 Innovative. Engaging. Relevant..P age 290

298 FINANCIAL SECTION CAPITAL IMPROVEMENT PLAN IMPACT ON THE OPERATING BUDGET The implementation of capital projects can impact future operating budgets. Consequently, it is important to evaluate capital commitments in the context of their ongoing operating impact. Examples of new operating costs might include additional personnel or utility costs to operate a new facility, additional software maintenance costs for a new technology project, or for debt funded projects, debt service expense for the life of the debt issue. These future operating impacts are weighed and considered before a capital project is recommended for funding. Chesterfield County Public Schools generally adds any expected operating costs associated with new facilities to the operating budget in the year the facility is projected to open, although, for a new school, staff to plan for the opening of the facility are usually included during the budget year prior to the school opening. Conversely, revitalization projects associated with existing facilities may actually reduce operating expenditures due to decreases in necessary maintenance or utility costs. Details regarding these impacts are examined and changes to the operating budget will be detailed in each individual project narrative in the budget year in which the project is expected to be complete. The operating budget is adjusted in the same year. For FY2018, there is an increase to the operating budget associated with capital improvements (debt service). Innovative. Engaging. Relevant..P age 291

299 FINANCIAL SECTION DEBT ISSUANCE The Board of Supervisors established financial policies also include the guidelines listed below which direct any financial decisions on debt issuance. Adherence to these guidelines allows the County to plan for the necessary financing of capital projects while maintaining creditworthiness. In addition, adherence to these policies has enhanced Chesterfield's financial position. Moody's Investor Service, Standard & Poor's Corporation, and Fitch Ratings all rate Chesterfield as a strong credit risk. The County s credit ratings as of January 2017 are reflected below and reflect the highest credit rating available: Moody s Investors Service Standard & Poor s Rating Services Fitch Ratings AAA AAA AAA There is no limitation imposed by state law or local ordinance on the amount of general obligation debt a County may issue; however, with certain exceptions, debt, which either directly or indirectly is secured by the general obligation of a County, must be approved at public referendum prior to issuance. Debt secured solely by the revenues generated by the system for which the bonds were issued may be issued in any amount without a public referendum. For general obligation debt issues to be placed on the ballot, the Board must approve the proposals by a majority vote. County residents must then vote for the projects placed on the ballot for the debt to be issued. The most recent bond referendum for school and County projects was approved by the voters in November The 2013 referendum gives authority to issue up to $304 million for school projects, which include renovations or replacements of 10 older schools and one new elementary school, and $49 million for a replacement of the County s public safety emergency communication system. Current approved referendum debt projects are planned through FY2020 but the issuance schedule may be modified based on the ability of the County to afford debt service as well as adhere to established financial policies. Planned debt issuances schedules are included in this document s appendices. Innovative. Engaging. Relevant..P age 292

300 FINANCIAL SECTION DEBT OBLIGATIONS Bonded Debt Authorization and Issuance Policies The Constitution of Virginia and the Virginia Public Finance Act provide Virginia counties the authority to issue general obligation debt secured solely by the pledge of its full faith and credit, as well as debt secured by fee revenue generated by the system for which the bonds are issued and, if necessary, by general obligation tax revenues. The County is also authorized to issue debt secured solely by the revenues of the system for which the bonds are issued. There is no limitation imposed by state law or local ordinance on the amount of general obligation debt a county may issue; however, with certain exceptions, debt, which either directly or indirectly is secured by the general obligation of a county, must be approved at public referendum prior to issuance. Debt secured solely by the revenues generated by the system for which the bonds were issued may be issued in any amount without a public referendum. The County, as of June 30, 2016, had total general long-term outstanding obligations of $670.6 million (including obligations of the school division). Those obligations consisted of $381.8 million in general obligation bonds ($301.8 million for schools, $80 million for general County improvements); $19.8 million in sub-fund revenue bonds and $52.5 million in public facility lease revenue bonds, certificates of participation, capital leases, support agreements, revenue bonds, and taxable revenue notes. The County s commitment to established debt and financial management policies has enabled the County to achieve the highest bond ratings attainable from all three rating agencies (Fitch Ratings, Standard & Poor's, and Moody s Investors Services) for the County s general obligation bonds. Chesterfield County is one of fewer than 40 counties nationwide to hold the distinct honor of having a AAA bond rating from all three agencies. Included in the total long- term debt outstanding is $168.1 million in net pension liability and $48.4 million in judgments, claims, and compensated absences payable. Additionally, schools acquired equipment, chrome books, and buses under capital lease arrangements. These leases, which are liquidated by the School Operating Fund, carry an outstanding balance of approximately $12.7 million. These outstanding capital lease obligations are included in the County s debt ratio calculations; however, the net pension, judgements, claims, and compensated absences liabilities are not. See the appendices for further details regarding current debt obligations and future maturities by issue for general obligation bonds and facility lease revenue bonds, certificates of participation, and taxable redevelopment facility. Debt Management Guidance The Board of Supervisors has established policy guidelines that are used in making financial decisions on debt issuance. Adherence to these guidelines allows the County to plan for the necessary financing of capital projects while maintaining creditworthiness. Chesterfield County policy establishes target and ceiling numbers for certain ratios as a way of bracketing acceptable ranges that maintain the County s financial position. In the County s continuing effort to strengthen its financial standing, the Board of Supervisor s adopted additional metrics and policy revisions with the current year financial policy review. The additions include a Debt to Personal Income metric and the 10-Year Payout Ratio. Further, the debt policy was formally updated to include practices already in place on debt refundings and debt structure.. Debt Ratio Policies As part of its debt policy, Chesterfield County has established planning caps and ceiling numbers for certain ratios. These key debt ratios are shown below: Planning Planning Ratio 30-Jun-16 Cap Ceiling Debt as a Percentage of Assessed Value 1.19% 2.50% 3.00% Debt per Capita $1,389 $1,802 $2,027 Debt to Personal Income 2.86% 5.00% 6.00% Debt Service as a Percentage of General Government Expenditures 6.32% 10.00% 11.00% Unassigned General Fund Balance as a 6.00% Percentage of General Fund Expenditures 8.69% 8.00% (floor) 10 Year Payout Ratio 79.2% 65.00% 60.00% Note: calculations include general obligation bonds, certificates of participation, taxable revenue note, development agreements, public facility lease and obligations under capital lease. Excludes issuance premium or discount, EDA special assessment revenue notes and Enterprise Fund obligations. Innovative. Engaging. Relevant..P age 293

301 FINANCIAL SECTION DEBT OBLIGATIONS Long-Term Debt Policy The County will use debt financing for capital improvement projects and unusual equipment purchases when: a) the project is included in the County s CIP OR the project is a critical need whose timing was not anticipated during development of the CIP. b) the project's useful life will be equal to or exceed the term of the financing. c) there are designated revenues sufficient to service the debt. It is important to be clear in defining debt as it relates to the ratios described above. The calculation that is used most frequently among municipal rating agencies is the one that considers all debt supported by tax revenues. This debt position shows the amount of indebtedness serviced from the general fund; that is, it reflects the debt service payments made directly from the County s tax revenues. This is net tax-supported debt. Debt Refunding The County s portfolio of outstanding debt will be periodically reviewed for the opportunity to refinance existing debt when interest rate conditions are favorable for producing debt service savings. As a general rule, refundings will be considered only if the present value savings of a particular refunding issue will exceed 3 percent of the refunded principal and generate at least $500,000 in aggregate savings. Debt Structure The County will strive to repay new debt issues using a level principal repayment structure over the life of the issue in order to help maintain stated payout ratio goals. Innovative. Engaging. Relevant..P age 294

302 FINANCIAL SECTION DEBT OBLIGATIONS Debt Service Fund FY FY2018 Comparison of Budgeted Payments FY17 FY17 FY18 FY18 Increase/ Adopted Adopted Adopted Adopted (Decrease) Bond Issues Principal/Interest Other Debt Principal/Interest Other Debt Total VPSA 1995A $- $- $- $- $- VPSA 1995C VPSA 2002B 1,541,292-1,481,810 - (59,482) GO 2005B L/P Financial System GO 2006A L/P Financial System GO 2007A 2,942, (2,942,304) GO 2007 Refunding 2,617,430-4,727,576-2,110,146 GO 2008A 3,495,923-3,084,638 - (411,285) GO 2009A 4,806,936-3,086,194 - (1,720,742) VPSA ,338,651-1,299,009 - (39,642) VPSA 2012B 1,644,245-1,597,280 - (46,965) GO 2012B 4,797,294-5,006, ,792 VPSA 2013A 1,618,406-1,581,349 - (37,057) GO , ,418 - (11,240) GO 2014 Refunding 6,057,138-4,572,000 - (1,485,138) GO ,105,475-3,036,075 - (69,400) GO 2015 Refunding 4,048,037-3,958,829 - (89,208) GO ,191,386-2,761, ,615 GO 2016 Refunding 1,325,314-4,161,085 2,835,771 GO ,496,810-4,602,310-3,105,500 Other Debt Expenditure: Chromebook Middle Schools L/P - 1,272,695-1,702, ,922 Chromebook High Schools L/P - 1,727,795-1,727,712 (83) Bus Lease/Purchase - 1,315,511-1,315,511 - Totals $43,630,299 $4,316,001 $45,547,660 $4,745,840 $2,347,200 $47,946,300 $50,293,500 Principal Payments increased from FY17 to FY18 by $1,979,264 Interest Payments decreased from FY17 to FY18 by $61,903 Other Debt Service increased from FY17 to FY18 by $429,839 Combined total increase of $2,347,200 Innovative. Engaging. Relevant..P age 295

303 FINANCIAL SECTION DEBT OBLIGATIONS FINANCIAL DETAIL Summary of Outstanding Balances for Long-Term Debt Obligations as of 07/01/2017 Bond Issues Principal Interest Total VPSA 2002B $6,997,920 $1,021,113 $8,019,033 GO 2007B Refunding 14,663,416 1,780,467 16,443,883 GO 2008A 2,937, ,888 3,084,638 GO 2009A 5,611, ,849 6,032,169 VPSA ,710,000 3,812,268 15,522,268 VPSA 2012B 14,875,000 5,298,869 20,173,869 GO 2012B 36,522,517 7,118,531 43,641,048 VPSA 2013A 15,555,000 5,501,209 21,056,209 GO ,305,822 1,552,719 7,858,541 GO 2014 Refunding 21,491,265 3,722,534 25,213,799 GO ,225,000 11,248,338 42,473,338 GO 2015 Refunding 41,722,756 12,627,236 54,349,992 GO ,120,000 10,968,550 40,088,550 GO 2016 Refunding 34,270,280 10,299,154 44,569,434 GO ,013,700 16,282,195 47,295,895 Lease/Purchases Chromebook Middle Schools 7,093, ,121 7,223,319 Chromebook High Schools 9,606, ,983 9,818,298 Bus 6,881, ,149 7,235,311 Totals $ 327,602,421 $ 92,497,172 $ 420,099,593 Summary of FY2018 Debt Service Payments Bond Issues Principal Interest Other Total VPSA 2002B $1,166,320 $315,490 - $1,481,810 GO 2007 Refunding 4,003, ,919-4,727,576 GO 2008A 2,937, ,888-3,084,639 GO 2009A 2,805, ,563-3,086,194 VPSA , ,009-1,299,009 VPSA 2012B 930, ,280-1,597,280 GO 2012B 3,267,289 1,738,796-5,006,085 VPSA 2013A 915, ,349-1,581,349 GO , , ,418 GO 2014 Refunding 3,568,583 1,003,417-4,572,000 GO ,735,000 1,301,076-3,036,076 GO 2015 Refunding 2,130,897 1,827,932-3,958,829 GO ,536,269 1,224,732-2,761,001 GO 2016 Refunding 2,507,054 1,654,031-4,161,085 GO ,707,241 1,895,069-4,602,310 Chromebook Middle Schools L/P 1,674,977 27,640 1,702,617 Chromebook High Schools L/P 1,693,312 34,400-1,727,712 Bus Lease/Purchase 1,204, ,344-1,315,511 Totals $ 35,909,555 $ 14,383,944 - $ 50,293,500 Innovative. Engaging. Relevant..P age 296

304 FINANCIAL SECTION PROJECTS FUNDED BY OUTSTANDING BOND ISSUES New Schools Matoaca High Cosby High Clover Hill High Scott Elementary Manchester Middle Beulah Elementary Tomahawk Creek Middle Winterpock Elementary Davis Middle New Midlothian Elementary Matoaca Elementary Enon Elementary Facility Renovations Chester Middle Chalkley Elementary Greenfield Elementary Hening Elementary Manchester High Meadowbrook High Courthouse Bird High Monacan High Midlothian Middle Swift Creek Middle Midlothian High Bon Air Elementary Ecoff Elementary Ettrick Elementary Harrowgate Elementary Falling Creek Elementary Bellwood Elementary Watkins Elementary Hull Gates Elementary Robious Middle Salem Middle Beulah Elementary Providence Middle Manchester Middle Bailey Bridge Middle Falling Creek Middle Matoaca Elementary Administration Building Crestwood Elementary Reams Elementary Other Projects 1) Major maintenance at various school locations including paving, HVAC, roof repair, plumbing, flooring, wastewater, flooring, lighting, lockers, bleachers, painting, abatement, communications, athletic tracks, ADA compliance 2) Energy Improvements 3) Monacan High School Specialty Center Innovative. Engaging. Relevant..P age 297

305 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES Supplemental Retirement Program Component Unit - School Board The School Board contributes to the Supplemental Retirement Program (Program), a single- employer, defined benefit pension plan established in 1996 and administered by the School Board to provide pension benefits for certain qualified School Board employees in addition to any benefits which may be received under the VRS Local and VRS Teachers Pool Plans or Social Security. The Program was closed to employees hired or re-hired after June 30, Summary of Significant Accounting Policies a) Basis of Accounting: The Program's financial statements are prepared using the accrual basis of accounting. Employer contributions are recognized when due and the employer has made a formal commitment to provide the contribution. Benefits and refunds are recognized when due and payable in accordance with the terms of the Program. It is included in the School Board Component Unit reporting entity as a Pension Trust Fund. The Program does not issue separately audited financial statements. b) Valuation of Investments: Investments are reported at fair value. Securities traded on a national or international exchange are valued at the last reported sales prices at current exchange rates. Investments that do not have an established market are reported at estimated fair value. The Program s assets do not include any securities issued by the County. 2. Program Description and Membership a) Program Description: The School Board's Program is provided for full-time employees covered by the VRS plans with at least ten years employment by Chesterfield County Public Schools, including the five years immediately preceding retirement. Employees must have at least twenty years in VRS and/or education, be at least age of 50, and not be retired on disability. An employee is vested under the Program when he reaches his normal retirement age defined as the time when services have been rendered in the part- time position classification selected by the employee. During the period the employee is providing services to the School Board in the part-time position, the employee's benefit is paid from the general assets of the School Board. If the employee does not complete the service required, the employee's benefits are forfeited. Benefit payments made after the first year shall be made from the Program s assets. Upon becoming eligible for benefits from the Program, the employee shall select a part-time option to provide supplemental service to the School Board in the same or equivalent position as when the employee was permanently employed. The employee shall receive a monthly retirement benefit, beginning as of the date the employee commenced part-time employment under the provisions of the Program, equal to one twelfth (1/12) of one percent (1%) of the employee's final annual compensation; multiplied times the number of obligated days; divided by the duration of the payout period. The number of obligated days and amount of the monthly retirement benefit shall be determined and paid based on one of the part-time employment options selected by the employee and on the employee's employment classification. The minimum monthly benefit payable is $50. Benefits under the Program cease upon completion of the elected payout installment period. In the event of the death or total disability of the employee during the first year of receipt of benefits, the employee will only receive payment for the time actually worked. b) Membership: Membership of the Program consisted of the following at June 30, 2016: Active participants 4,596 Retirees (vested) 592 Retirees (non-vested) 423 Total 5,611 Innovative. Engaging. Relevant..P age 298

306 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES 3. Contributions The Program provides for annual employer contributions based on actuarially determined rates. The actuarially determined contribution for the fiscal year ended June 30, 2016, was determined as part of the June 30, 2016 valuation. contributions are based upon savings derived from employees electing to retire under the Program along with a supplement from the School Operating Fund. For a particular Program year, the actual contribution may not equal the recommended level of contribution; however, it is expected that the contribution will be sufficient to meet funding requirements over the longer term. The Program is funded from available budget allocations and interest earned from the Program. The School Board contributed $10,305,625, which was less than the actuarially determined contribution, to the Program. 4. Rate of Return As of June 30, 2016, the annual money-weighted rate of return on cash flows on the Program investments, net of investment expense, was 0.33%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. 5. Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows or Resources Related to Pensions a) Pension liabilities: As of June 30, 2016, the School Board reported a net pension liability of $99,198,200. The net pension liability was measured as of June 30, The total pension liability used to calculate the net pension liability was determined by the June 30, 2016 actuarial valuation date, with a measurement date and reporting date of June 30, b) Pension expense: For the year ended June 30, 2016, the School Board recognized pension expense of $8,183,700. c) Deferred outflows of resources and deferred inflows of resources related to pensions: Deferred outflows of resources and deferred inflows of resources related to pensions were reported from the following sources: Deferred Overflow of Resources Deferred Inflows of Resources Net difference between projected and actual earnings on plan investments $ 1,221,751 $ - Difference between actual and expected experience 7,158,480 - Change in assumptions 9,088,900 1,708,705 Total $ 17,469,131 $ 1,708,705 Innovative. Engaging. Relevant..P age 299

307 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES Amounts reported as deferred outflows of resources deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year ending June 30: Deferred Inflows/ Outflows of Resources 2017 $ 2,189, ,189, ,189, ,018, ,081, ,092,763 $ 15,760, Changes in Net Pension Liability Total Pension Plan Fiduciary Net Net Liability Position Pension Liability Balance at June 30, 2015 $ 78,844,274 $ 20,787,893 $ 58,056,381 Service cost 1,915,218 1,915,218 Interest 4,964,736 4,964,736 Differences between expected and actual experience 34,341,399 34,341,399 Change in assumptions 10,225,013 10,225,013 Contributions - employer 10,305,625 (10,305,625) Net investment income (72,592) Administrative expenses (73,670) 73,670 Benefit payments (11,252,201) (11,252,201) Net changes 40,194,165 (947,654) 41,141,819 Balance at June 30, 2016 $ 119,038,439 $ 19,840,239 $ 99,198, Actuarial Method and Significant Assumptions a) Actuarial methods and significant assumptions: The total pension liability was determined as part of the actuarial valuation at June 30, 2016, with a measurement date and reporting date of June 30, Projected salary increase % Inflation rate... No inflation rate assumed Mortality... RP-2000 Mortality Table for males and females projected to 2020 with Scale AA Innovative. Engaging. Relevant..P age 300

308 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES b) Discount Rate: The projection of cash flows used to determine the discount rate assumed that School Board contributions will be made at the current contribution rates. Based on this assumption, the Program s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members through June 30, The long-term expected rate of return on Program investments was applied to periods of projected benefit payments through this date and a municipal bond rate (2.4%) was used for the period thereafter to determine the total pension liability. This is equivalent to an average assumed rate of return of approximately 4.73%. Sensitivity analysis: The following represents net pension liability calculated using the stated discount rate of 1.0% lower or 1.0% higher than the current rate. 1% Decrease Current Discount 1% Increase 3.7% 4.7% 5.7% Net pension liability $ 105,926,996 $ 99,198,200 $ 93,009, Fiduciary Net Position As of June 30, 2016, the Plan fiduciary net position of $ 19,840,238 as a percentage of the pension total liability was 16.67%. Chesterfield County, Virginia Discretely Presented Component-Unit Supplemental Retirement Program Pension Trust Assets Cash, cash equivalents and investments $ 19,838,361 Interest Receivable 1,877 Total assets 19,840,238 Fiduciary Net Position Restricted for pension benefits $ 19,840,238 Additions: Contributions $ 10,305,625 Investment earnings 72,592 Total additions 10,378,217 Deductions: Benefit payments 11,245,933 Administrative expenses 79,939 Total deductions 11,325,872 Decrease in net position restricted for pension benefits (947,655) Fiduciary net position - July 1, ,787,893 Fiduciary net position - June 30, 2016 $ 19,840,238 Innovative. Engaging. Relevant..P age 301

309 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES Postemployment Retiree Healthcare Benefits Component Unit School Board 1. Plan Description The Other Postemployment Benefit (OPEB) Trust is a single employer defined benefit plan that provides health and dental insurance during retirement for certain qualified retirees and their dependents. Benefit provisions are established by the County Board and may be amended at any time. The Board of Trustees, appointed by the County Board, administers the plan. The OPEB Trust is considered part of the County s reporting entity and is included in the County s financial statements as an OPEB Trust Fund. No separately audited financial statements are available. The County joined other Virginia localities by opting to participate in the Virginia Municipal League/Virginia Association of Counties (VML/VACO) Trust Fund for the purpose of investing OPEB contributions. VML/VACO issues audited financial statements which can be obtained by contacting the VML/VACO Finance Program, 919 E. Main Street Suite 1100, Richmond, Virginia Employees with a combination of age and fulltime service greater than or equal to 60 years as of July 1, 2007, including at least 10 years of service, will be grandfathered. Non-grandfathered employees will receive health benefits at age 55 or older with at least 15 years of service. Employees retiring before age 55 will be allowed to purchase retiree healthcare at the School Board s group rate with no School Board contribution from the time of retirement until age 55. At age 55, they will begin to receive the School Board contribution based on years of service. School Board contributions for pre-65 health and dental benefits at July 1, 2015, are: Years of Service Grandfathered Nongrandfathered 0 to to %* - 15 to %* $185 per month 20 to %* $276 per month %* $369 per month *as a percentage of the School Board's contribution, not the total premium Non-grandfathered School Board contributions are subject to an annual 3% increase based on inflation but will never exceed the contribution for an active employee. All retired employees and active employees who are age 65 and over and with 30 or more years of service (all as of January 1, 2009), will receive a School Board contribution toward their post- Medicare coverage no greater than $214 per month indexed at 3% per year plus $40 reimbursement for prescription coverage. For all other employees, the School Board limits its contribution toward post-medicare coverage based on years of service. The School Board will contribute $4 per month for each year of service plus a static $40 per month for a Medicare Part D plan cost reimbursement. Employees hired after July 1, 2006, who retire at age 55 or older, with 15 or more years of full- time service, will be permitted to purchase retiree health benefits for themselves and their dependents at the School Board s group rate, but will receive no School Board contribution toward the cost. 2. Funding Policy As of July 1, 2016, the School Board has $10,989,579 in plan assets accumulated for payment of future benefits. The School Board made contributions and paid premiums to the trust in amounts approximately equal to the annual required contribution (ARC) for the fiscal year ended June 30, 2016, and intends to fund at least the ARC amount in future fiscal years. contributions to the plan are appropriated on an annual basis. Employees contributions vary according to individual elections of coverage and the level of County contribution which is based on eligibility requirements. 3. Annual OPEB cost and Net OPEB (Asset) The School Board s annual OPEB cost (expense) is calculated based on the ARC, an amount actuarially determined in accordance GAAP. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. Innovative. Engaging. Relevant..P age 302

310 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES The following table shows the components of the School Board s annual OPEB cost for the year, the amount contributed to the plan, and changes in the School Board s net OPEB asset. Net Other Postemployment Benefits Obligation (NOPEBO) (ASSET) Annual required contribution (ARC) $ 17,877,831 Interest on NOPEBO (99,267) Adjustment to the ARC (1,207,626) Annual OPEB Cost 16,570,938 Contributions made ( 17,876,107) Increase in NOPEBO (asset) (1,305,169) NOPEBO (asset) beginning of year (112,925) NOPEBO (asset) end of year $ ( 1,418,094) Three-year Trend Information Fiscal Year Ended Annual OPEB Cost Percent Contributed Net OPEB Obligation (Asset) 6/30/2016 $ 16,570, % $ (1,418,094) 6/30/ ,632, (112,925) 6/30/ ,756, (112,925) 4. Funded Status and Funding Progress As of July 1, 2016, the plan was 5.20% funded. The actuarial accrued liability for benefits was $211,428,436 and the actuarial value of assets was $10,989,579 leaving $200,438,858 unfunded. The ratio of the unfunded actuarial liability to annual covered payroll of $311,222,914 was 64.4%. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents trend information since inception that shows whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. 5. Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plan (the plan understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and the plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future and are subject to continued revision as actual results are compared to past expectations and new estimates are made about the future. The actuarial assumptions at June 30, 2016, included (a) 7.0% discount rate (b) medical benefit cost trend increases of 5.7% in plan year 2016 (c) dental cost trend of 5.0% annually (d) payroll growth rate of 2.5% and (e) inflation rate of return of 2.3%. Plan liabilities were determined using the projected unit of credit actuarial cost method. The plan s unfunded actuarial accrued liability is being amortized as a level percentage of projected payroll over a closed period of 23 years. Innovative. Engaging. Relevant..P age 303

311 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES Assets Chesterfield County, Virginia Postemployment Retiree Healthcare Benefits Trust Schools Cash and investments $ 12,022,055 Liabilities Due to broker 1,032,476 Fiduciary Net Position Restricted for other postemployment benefits $ 10,989,579 Additions: Contributions $ 20,817,462 Investment earnings (42,895) Less investment expenses (10,482) Net investment loss (53,377) Total additions, net 20,764,085 Deductions: Benefit payments 19,784,986 Administrative expenses 500 Total deductions 19,785,486 Increase in net position restricted for other postemployment benefits 978,599 Fiduciary net position - July 1, ,010,980 Fiduciary net position - June 30, 2016 $ 10,989,579 School Board Component Unit Other Postemployment Benefits Plan - Retiree Healthcare Schedule of Funding Progress Actuarial Valuation Actuarial Value of Actuarial Accrued Liability (AAL) Unfunded Funded Covered UAAL as a Percentage of Covered Date Assets Unit Credit AAL Ratio Payroll Payroll 7/1/2016 $ 10,989,579 $ 211,428,436 $ 200,438, % $ 311,222, % 7/1/ ,010, ,375, ,364, ,632, /1/2014 8,673, ,546, ,872, ,226, /1/2013 6,877, ,951,407 % 212,074, ,001, /1/2012 5,423, ,569, ,146, ,171, /1/2011 5,494, ,508, ,014, ,795, Innovative. Engaging. Relevant..P age 304

312 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES Notes to Schedule: County of Chesterfield, Virginia Required Supplementary Information (Unaudited) School Board Component Unit (See Accompanying Report of the Independent Auditor) Virginia Retirement System - Local Plan Schedule of Changes in Net Pension Liability and Related Ratios* Total pension liability Service cost $ 2,949,849 $ 2,915,998 Interest 7,295,839 7,583,876 Difference between expected and actual experience - 406,101 Benefit payments, including refunds of member contributions (5,762,476) (6,499,271) Net change in total pension liability 4,483,212 4,406,704 Plan total pension liability - beginning 107,107, ,590,718 Plan total pension liability - ending $ 111,590,718 $ 115,997,422 Plan fiduciary net position Contributions - employer $ 3,168,042 $ 2,839,204 Contributions - employee 1,388,336 1,317,080 Net investment income 12,967,640 4,266,413 Benefit payments, including refunds of member contributions (5,762,476) (6,499,271) Administrative expense (70,338) (59,811) Other changes 683 (897) Net change in Plan fiduciary net position 11,691,887 1,862,718 Plan fiduciary net position - beginning 82,963,489 94,655,376 Plan fiduciary net position - ending $ 94,655,376 $ 96,518,094 Plan net pension liability - ending $ 16,935,342 $ 19,479,328 Plan fiduciary net position as a percentage of the total pension liability 84.82% 83.21% Covered-employee payroll $ 27,158,776 $ 25,240,789 Plan net position liability as a percentage of covered-employee payroll 62.36% 77.17% There have been no significant changes to the benefit provisions since the prior actuarial valuation. Per GAAP, net pension liabilities are reported using the measurement date, which is one year prior to the reporting date. Schedule of School Board Contributions* Contractually required contribution $ 2,839,118 $ 2,166,398 Contributions in relation to contractually required contribution 2,839,118 2,166,398 Contribution excess $ - $ - Covered-employee payroll $ 27,158,776 $ 25,240,789 Contributions as a percentage of covered-employee payroll 10.90% 8.58% Notes to Schedule: Actuarially determined contributions are developed using the entry age cost method for both normal costs and amortization of the unfunded actuarial accrued liability. There have been no significant changes to the benefit Methods and assumptions used to determine contribution rates: Actuarial cost method Amortization method Amortization period Asset valuation method Entry age normal cost method Level percent closed 29 years 5-year smoothed market Inflation rate 2.5% Projected salary increases Investment rate of return 3.5% % per annum, compounded annually 7.0% per annum, compounded annually * Schedules are intended to show information for 10 years. Since 2015 was the first year of this presentation, no other data is available. Additional years will be included as they become available. Innovative. Engaging. Relevant..P age 305

313 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES County of Chesterfield, Virginia Required Supplementary Information (Unaudited) School Board Component Unit (See Accompanying Report of the Independent Auditor) Virginia Retirement System - Teachers' Pool Schedule of School Board's Proportionate Share of the Net Pension Liability* Proportionate Share of the Net Pension Liability % % Proportionate Share of the Net Pension Liability $ 442,048,000 $ 463,287,000 Covered employee payroll 2 72,561, ,295,731 Proportionate Share of the Net Pension Liability as a percentage of covered employee payroll % % Plan Fiduciary Net Position as percentage of the Total Pension Liability 70.88% 70.68% Notes to Schedule: Per GAAP, net pension liabilities are reported using the measurement date, which is one year prior to the reporting date. Schedule of School Board Contributions* Contractually required contribution $ 39,521,472 $ 38,757,881 Contributions in relation to contractually required contribution 39,521,472 38,757,881 Contribution excess $ - $ - Covered-employee payroll $ 272,561,876 $ 267,295,731 Contributions as a percentage of covered-employee payroll 14.50% 14.50% Notes to Schedule: Actuarially determined contributions are developed using the entry age cost method for both normal costs and amortization of the unfunded actuarial accrued liability. There have been no significant changes to the benefit provisions since the prior actuarial valuation. Methods and assumptions used to determine contribution rates: Actuarial cost method Entry Age Actuarial Cost Amortization method Level percent closed Amortization period 29 years Asset valuation method 5-year smoothed market Inflation rate 2.5% Projected salary increases 3.5% % per annum, compounded annually Investment rate of return 7.0% per annum, compounded annually * Schedules are intended to show information for 10 years. Since 2015 is the first year of this presentation, no other data is available. Additional years will be included as they become available. Innovative. Engaging. Relevant..P age 306

314 FINANCIAL SECTION POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES County of Chesterfield, Virginia Required Supplementary Information (Unaudited) School Board Component Unit (See Accompanying Report of the Independent Auditor) Supplemental Retirement Program (Program) Schedule of Changes in Net Pension Liability and Related Ratios* Total pension liability Service cost $ 1,938,164 $ 1,668,165 $ 1,915,218 Interest 6,885,837 5,057,421 4,964,736 Difference between expected and actual experience (5,862,476) - 8,053,289 Changes of assumptions 3,954,534 (2,088,417) 10,225,013 Benefit payments, including refunds of member contributions (12,252,008) (12,268,111) (11,252,201) Net change in total pension liability (5,335,949) (7,630,942) 13,906,055 Program total pension liability - beginning 91,811,165 86,475, ,132,384 Program total pension liability - ending $ 86,475,216 $ 78,844,274 $ 119,038,439 Program fiduciary net position Contributions - employer $ 9,386,241 $ 11,161,699 $ 10,305,625 Net investment income 3,277, ,611 72,592 Benefit payments, including refunds of member contributions (12,252,008) (12,268,111) (11,252,201) Administrative expense (63,582) (84,314) (73,670) Net change in Program fiduciary net position 348,004 (668,115) (947,654) Program fiduciary net position - beginning 21,108,004 21,456,008 20,787,893 Program fiduciary net position - ending $ 21,456,008 $ 20,787,893 $ 19,840,239 Program net pension liability - ending $ 65,019,208 $ 58,056,381 $ 99,198,200 Program fiduciary net position as a percentage of the total pension liability 24.81% 26.37% 16.67% Covered-employee payroll $ 258,789,820 $ 267,847,464 $ 205,589,540 Program net position liability as a percentage of covered-employee payroll 25.12% 21.68% 48.25% Notes to Schedule: Beginning balance for FY2016 was adjusted to correct for the application of retirement eligibility criteria consistent with the plan. Changes in assumptions: Projected salary increases were changed from 3.5% to 3.0% effective June 30, The increase in assumed contribution as a percentage of the recommended contribution is based on the actual experience over the last 5 years Discount rate used to estimate total pension liabilty 6.16% 6.60% 4.73% Annual money-weighted rate of return 15.75% 2.36% 0.33% Schedule of School Board Contributions* Actuarially determined contribution $ 14,424,056 $ 13,306,271 $ 13,352,847 Contributions in relation to the actuarially determined contribution 9,386,241 11,161,699 10,305,625 Contribution deficiency $ 5,037,815 $ 2,144,572 $ 3,047,222 Covered-employee payroll $ 258,789,820 $ 267,847,464 $ 205,589,540 Contributions as a percentage of covered-employee payroll 3.63% 4.17% 5.01% Notes to Schedule: The actuarially determined contribution is the estimated amount necessary to finance the costs of benefits earned by plan members during the year, with an additional amount to finance any unfunded accrued liability. Methods and assumptions used to determine contribution rates: Actuarial cost method Entry Age Normal Amortization method Level Dollar Amortization period 20 years rolling for actives, 3 year layered for retirees Asset valuation method Fair Market Value Inflation rate No inflation rate assumed Projected salary increases 3.5% per annum, compounded annually Investment rate of return 7.5% Retirement age Participants eligible for an unreduced pension from VRS are assumed to retire at higher rates Mortality Based on the RP-2000 Mortality Table for males and females projected to 2020 with Scale AA Other information: The Program was closed to all employees hired or rehired with an effective date on or after July 1, * Schedules are intended to show information for 10 years. Since 2014 was the first year of this presentation, no other data is available. Additional years will be included as they become available. Innovative. Engaging. Relevant..P age 307

315 INFORMATIONAL ADOPTED BUDGET Table of Contents

316 INFORMATIONAL SECTION INFORMATIONAL SECTION The information section is intended to provide the reader with supporting information to give a broader picture of Chesterfield County Public Schools. Innovative. Engaging. Relevant..P age 309

317 INFORMATIONAL SECTION TAX BASE AND RATE TRENDS Assessed and Estimated Market Values of Taxable Property (1) Last Ten Fiscal Years (unaudited) Fiscal Year Real Estate (2) Residential Commercial/ industrial Personal property Assessed Values Machinery and tools Public service ,439,147,536 5,458,439,780 3,330,659, ,314, ,030,901 33,697,592, ,476,217,323 6,286,058,061 3,436,200, ,488,170 1,114,518,126 37,748,482, ,444,495,499 6,538,019,297 3,072,809, ,809,420 1,198,254,238 37,692,387, ,404,972,139 6,199,204,274 3,047,498, ,428,490 1,294,938,309 36,382,042, ,371,644,507 6,209,724,943 3,167,813, ,491,890 1,323,381,861 35,509,056, ,297,692,124 6,377,907,210 3,291,845, ,584,010 1,314,798,015 34,753,827, ,270,154,936 6,549,579,765 3,483,680, ,379,120 1,388,250,675 35,169,044, ,137,868,679 6,750,914,605 3,495,271, ,934,270 1,326,654,615 36,189,644, ,216,056,226 6,978,880,525 3,678,673, ,208,390 1,306,718,575 37,672,537, ,301,749,013 7,275,677,327 3,825,378, ,611,380 1,346,367,453 39,213,783,686 Source: County Assessor's Office (1) Property in the County is assessed each year. Assessed values of all classes of property approximate market value except for public service property, which is determined by the State Corporation Commission. (2) Real estate assessed values include both halves of the year's assessments. Total Property Tax Rates (Per $100 of assessed value) Last Ten Fiscal Years (unaudited) Motor vehicles Fiscal Year Real estate (5) clean Airplanes special fuels Motor (1) vehicles of voluntary personnel Wild or exotic animals Special equipped motor vehicles physically handicap Vehicle (2) trailer and semi-trailer All (3) others Machinery and tools Total (6) direct tax rate 2007 $ 1.04/0.97 (4) $ 0.50 $ 3.24 $ 0.96 $ 0.01 $ 0.01 $ 0.96 $ 3.60 $ 1.00 $ /0.95 (4) /0.96 (4) Source: Chesterfield County Accounting Department (1) Includes motor vehicles owned by members of volunteer rescue squads, volunteer fire departments, volunteer police chaplains, and auxiliary police officers. (2) Includes motor vehicles, trailers, and semi-trailers with a gross vehicle weight of 10,000 pounds or more to transport property for hire by a motor carrier engaged in interstate commerce. (3) Includes automobiles (except those mentioned above), boats, boat trailers, other motor vehicles and all tangible personal property used or held with any mining, manufacturing or other business, trade, occupation or profession, including furnishings, furniture, and appliances in rental units. (4) The real estate tax rate was different for each half of the fiscal year. (5) In 2006, the County initiated a supplemental property tax in the Powhite-Charter Colony Parkway Interchange Service District. Real property in the district is charged this supplemental tax rate of $0.15 per $100 in addition to the real estate rate. (6) The total direct tax rate for each fiscal year is per $100 of assessed valuation and is calculated on a weighted average basis with no adjustment for prorated personal property tax valuation Innovative. Engaging. Relevant..P age 310

318 INFORMATIONAL SECTION ENROLLMENT PROJECTION METHODOLOGY, HISTORY AND FORECAST STUDENT ENROLLMENT PROJECTION METHODOLOGY Membership projections are calculated annually and are based on the September 30 membership. Several projection models are used to calculate annual projections. The basis of the models is the Cohort Survival Model (CSM). The CSM is as an enrollment projection method which essentially compares the number of students in a particular grade to the number of students in the previous grade during the previous year. Ratios are computed for each grade progression and are then used to project future enrollments. The ratio indicates whether a change in the number of students is indicative of enrollment that is stable, increasing, or decreasing. A ratio of one indicates stable enrollment, less than one indicates declining enrollment, while greater than one indicates increasing enrollment. If, for example, a school district had 100 fourth graders and the next year only has 95 fifth graders, the CSR would be The projections are first computed districtwide by grade level using two models, the DeJong Projection Model and the K-12 Enrollment Projection Model. The DeJong Model calculates three projections, low, moderate and high. Given information that staff has on live births, housing trends, zoning cases and certificates of occupancy, a low, moderate or high projection is selected. This number is then compared to the K-12 Enrollment Projection Model to determine the best possible projection. Individual school enrollment projections are then calculated by grade level based on the K-12 Enrollment Projection Model. The final numbers are then compared to the districtwide number and adjusted based on a thorough knowledge of each school zone. In addition, the membership data is geocoded to the county s GIS (Geographic Information System, ArcMap). The student data is then analyzed by school assignment and compared to historical data to determine where growth and decline have occurred. 64,000 62,000 60,000 Students 58,000 56,000 54,000 52,000 50,000 Year * Fall 2017 and future year data are projections Innovative. Engaging. Relevant..P age 311

319 INFORMATIONAL SECTION ENROLLMENT PROJECTION METHODOLOGY, HISTORY AND FORECAST ENROLLMENT HISTORY AND PROJECTIONS FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 Projected Projected Projected Projected ELEMENTARY Alberta Smith Elementary Bellwood Elementary Bensley Elementary Beulah Elementary Bon Air Elementary Chalkley, Ja Elementary Clover Hill Elementary Crenshaw, Thelma Elementary Crestwood Elementary Curtis, Ce Elementary Davis, Am Elementary Ecoff Elementary Elizabeth N. Scott Elementary ,002 1,017 1,030 1,043 Enon Elementary Ettrick Elementary Evergreen Elementary 1,022 1,055 1,034 1,081 1,094 1,118 1,142 1,174 Falling Creek Elementary Gates, Ob Elementary Gordon, Ww Elementary Grange Hall Elementary Greenfield Elementary Harrowgate Elementary Hening, Jg Elementary Hopkins Road Elementary Jacobs Road Elementary Marguerite F Christian Elementary Matoaca Elementary Providence Elementary Reams Road Elementary Robious Elementary Salem Church Elementary Spring Run Elementary Swift Creek Elementary Watkins, Jb Elementary 1,002 1,011 1,071 1,148 1,225 1,274 1,288 1,299 Weaver, Bettie Elementary Wells, Cc Elementary Winterpock Elementary ,060 1,086 1,079 Woolridge Elementary Total-Elementary School 25,997 26,363 26,164 26,393 26,637 26,828 27,003 27,065 Innovative. Engaging. Relevant..P age 312

320 INFORMATIONAL SECTION ENROLLMENT PROJECTION METHODOLOGY, HISTORY AND FORECAST FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 Projected Projected Projected Projected MIDDLE SCHOOL Academy Bailey Bridge Middle 1,429 1,379 1,366 1,397 1,427 1,465 1,479 1,448 Carver Middle Elizabeth B. Davis Middle 1,189 1,243 1,235 1,249 1,233 1,246 1,217 1,219 Falling Creek Middle 1,226 1,186 1,189 1,163 1,207 1,247 1,323 1,341 Manchester Middle 1,431 1,465 1,399 1,388 1,414 1,453 1,484 1,468 Matoaca Middle Midlothian Middle 1,206 1,225 1,245 1,281 1,304 1,276 1,281 1,307 Providence Middle Robious Middle 1,278 1,255 1,294 1,290 1,331 1,315 1,297 1,303 Salem Church Middle Swift Creek Middle 1,036 1,015 1, Tomahawk Creek Middle 1,294 1,339 1,385 1,505 1,560 1,594 1,630 1,755 Total-Middle School 13,914 13,915 13,868 13,975 14,215 14,291 14,408 14,519 HIGH SCHOOL Bird, Lloyd C. High 1,843 1,799 1,829 1,841 1,853 1,867 1,873 1,875 Carver College & Career Academy Clover Hill High 1,875 1,861 1,868 1,898 1,869 1,885 1,828 1,846 Cosby High 2,025 1,987 2,027 2,054 2,124 2,182 2,185 2,195 James River High 2,023 2,070 2,083 2,084 2,071 2,147 2,160 2,245 Manchester High 1,895 1,925 2,001 1,983 1,964 1,984 1,960 2,029 Matoaca High 1,860 1,838 1,803 1,756 1,693 1,667 1,623 1,631 Meadowbrook High 1,625 1,644 1,650 1,710 1,734 1,722 1,715 1,733 Midlothian High 1,424 1,472 1,499 1,544 1,590 1,657 1,725 1,818 Monacan High 1,366 1,399 1,424 1,428 1,386 1,394 1,361 1,318 Thomas Dale Hs 2,271 2,239 2,252 2,266 2,288 2,265 2,287 2,261 Total-High School 18,471 18,506 18,690 18,806 18,816 19,020 18,966 19,216 Appomattox Governor's School Maggie Walker Governor's School GRAND TOTAL 58,717 59,139 59,076 59,531 60,025 60,496 60,734 61,157 Innovative. Engaging. Relevant..P age 313

321 INFORMATIONAL SECTION RESOURCE ALLOCATIONS The charts below provide information regarding the numbers of adopted (authorized) full-time equivalents (FTE) positions for FY2018 by fund with a comparison to the previous fiscal year. The chart also provides similar information for four prior years. The FY2018 adopted budget provides for student enrollment growth as well as a further reduction in the student/teacher ratio division-wide. It also complies with state requirements for programs such as the K-3 class size reduction and continues to provide additional school choice options for students. For the operating fund, the remainder of the changes in FTE positions represents support necessary for existing students, such as coordinators of special education at the elementary level, nurses, and the transfer of 27 teaching FTEs to the operating fund from the IDEA grant to create capacity in the grant for coordinated early intervening services (CEIS). Staffing changes reflected here for the operating fund also include the completion of the reorganization in Facilities as well as the organizational realignment, primarily in Instruction. Summary All Funds FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions 7, , , , , , Part Time Positions (46.6) Total Positions All Funds 7, , , , , , Operating Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions 6, , , , , , Part Time Positions Total Positions Operating Fund 6, , , , , , Grants Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions Part Time Positions (0.5) Total Positions Grants Fund Federal Food Services Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions Part Time Positions (50.0) Total Positions Federal Food Services Fund (47.0) Non-Federal Food Services Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted Difference Full Time Positions Part Time Positions Total Positions Non-Federal Food Services Fund Innovative. Engaging. Relevant..P age 314

322 INFORMATIONAL SECTION All Funds RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FULL-TIME POSITIONS Superintendent Assistant Superintendent Director Supervisor Assistant Director Database Administrator Other Administrative Staff Teacher 3, , , , , ,321.5 Librarian Guidance Counselor Instructional Specialist Administrative Assistant Principal Assistant Principal System Analyst Programmer Other Instructional Staff Nurse Psychologist Educational Diagnostician Social Worker Educational Liaison Occupational/Physical Therapist Accountant Technology Integrator Other Professional Instructional Aide Security Guard Tutor Monitor Printer Clinic Aide Center Based Educator Home/Family Educator Hearing Impaired Interpreter Technology Resource Assistant Secretary/Clerk Trades/Crafts Facility Coordinators Equip Operators Service Crew Bus Driver Custodian Warehouse Staff Food Service Manager Food Service Worker FULL-TIME POSITIONS 7, , , , , ,377.5 Innovative. Engaging. Relevant..P age 315

323 INFORMATIONAL SECTION All Funds RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted PART-TIME POSITIONS Director Teacher Librarian Guidance Counselor Psychologist Educational Diagnostician Social Worker Nurse Occupational/Physical Therapist Administrative Assistant System Analyst Programmer Other Instructional Staff Other Professional Instructional Aide Tutor/Monitor Hearing Impaired Interpreter Technology Resource Assistant Clerical Trades/Craft Custodian Food Service Worker PART-TIME POSITIONS Total Positions All Funds 7, , , , , ,798.8 Innovative. Engaging. Relevant..P age 316

324 INFORMATIONAL SECTION Operating Fund RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FULL-TIME POSITIONS Superintendent Assistant Superintendent Director Supervisor Assistant Director Database Administrator Other Administrative Staff Teacher 3, , , , , ,117.5 Librarian Guidance Counselor Instructional Specialist Administrative Assistant Principal Assistant Principal System Analyst Programmer Other Instructional Staff Nurse Psychologist Educational Diagnostician Social Worker Educational Liaison Occupational/Physical Therapist Accountant Technology Integrator Other Professional Instructional Aide Security Guard Tutor Monitor Printer Clinic Aide Center Based Educator Home/Family Educator Hearing Impaired Interpreter Technology Resource Assistant Secretary/Clerk Trades/Crafts Facility Coordinators Equip Operator Service Crew Bus Driver Custodian Warehouse Staff Food Service Manager Food Service Worker FULL-TIME POSITIONS 6, , , , , ,932.5 Innovative. Engaging. Relevant..P age 317

325 INFORMATIONAL SECTION Operating Fund RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted PART-TIME POSITIONS Director Teacher Librarian Guidance Counselor Psychologist Educational Diagnostician Social Worker Nurse Occupational/Physical Therapist Administrative Assistant System Analyst Programmer Other Instructional Staff Other Professional Instructional Aide Tutor/Monitor Hearing Impaired Interpreter Technology Resource Assistant Clerical Trades/Craft Custodian Food Service Worker PART-TIME POSITIONS Total Positions Operating Fund 6, , , , , ,002.8 Innovative. Engaging. Relevant..P age 318

326 INFORMATIONAL SECTION Grants Fund RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FULL-TIME POSITIONS Director Supervisor Assistant Director Database Administrator Other Administrative Staff Teacher Librarian Guidance Counselor Instructional Specialist Administrative Assistant Principal Assistant Principal System Analyst Programmer Other Instructional Staff Nurse Psychologist Educational Diagnostician Social Worker Educational Liaison Occupational/Physical Therapist Accountant Technology Integrator Other Professional Instructional Aide Tutor/Security Monitor Printer Clinic Aide Center Based Educator Home/Family Educator Hearing Impaired Interpreter Technology Resource Assistant Secretary/Clerk Trades/Crafts/Utility Worker Bus Driver Custodian Warehouse Staff Food Service Manager Food Service Worker FULL-TIME POSITIONS Innovative. Engaging. Relevant..P age 319

327 INFORMATIONAL SECTION Grants Fund RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted PART-TIME POSITIONS Director Teacher Librarian Guidance Counselor Psychologist Educational Diagnostician Social Worker Nurse Occupational/Physical Therapist Administrative Assistant System Analyst Programmer Other Instructional Staff Other Professional Instructional Aide Tutor/Monitor Hearing Impaired Interpreter Technology Resource Assistant Clerical Trades/Craft Custodian Food Service Worker PART-TIME POSITIONS Total Positions Grants Fund Innovative. Engaging. Relevant..P age 320

328 INFORMATIONAL SECTION Federal Food Services Fund RESOURCE ALLOCATIONS FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FULL-TIME POSITIONS Director Assistant Director Supervisor Other Professional System Analyst Programmer Accountant Secretary/Clerk Trades/Crafts Food Service Manager Food Service Worker FULL-TIME POSITIONS PART-TIME POSITIONS Food Service Worker PART-TIME POSITIONS Total Positions Federal Food Services Fund Non-Federal Food Services Fund FY2013 FY2014 FY2015 FY2016 FY2017 Adopted FY2018 Adopted FULL-TIME POSITIONS Food Service Manager Food Service Worker FULL-TIME POSITIONS PART-TIME POSITIONS Food Service Worker PART-TIME POSITIONS Total Positions - Non-Federal Food Services Fund Innovative. Engaging. Relevant..P age 321

329 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE Virginia Public School Authority Bonds 2002B Original Bond Amount $23,375,200 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $1,171,200 $1,229,559 $2,400,759 $22,204, % 1,171, ,251 2,165,451 21,032, % 1,171, ,232 2,117,432 19,861, % 1,171, ,213 2,069,413 18,690, % 1,171, ,194 2,021,394 17,519, % 1,171, ,174 1,973,374 16,348, % 1,171, ,155 1,925,355 15,176, % 1,171, ,136 1,877,336 14,005, % 1,171, ,117 1,829,317 12,834, % 1,171, ,634 1,779,834 11,663, % 1,166, ,419 1,719,739 10,496, % 1,166, ,937 1,660,257 9,330, % 1,166, ,454 1,600,774 8,164, % 1,166, ,972 1,541,292 6,997, % 1,166, ,490 1,481,810 5,831, % 1,166, ,007 1,422,327 4,665, % 1,166, ,525 1,362,845 3,498, % 1,166, ,958 1,306,278 2,332, % 1,166,320 84,850 1,251,170 1,166, % 1,166,320 28,283 1,194,603 - Totals $23,375,200 $11,325,560 $34,700,760 BOND AMORTIZATION SCHEDULE General Obligation Bonds Refunding Original Bond Amount $17,195,361 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $728,618 $843,247 $1,571,865 $16,466, % 1,803, ,103 2,617,430 14,663, % 4,003, ,936 4,727,686 10,659, % 4,007, ,748 4,531,141 6,652, % 2,925, ,378 3,248,775 3,726, % 2,896, ,109 3,073, , % 830,623 32, ,919 - Totals $17,195,361 $3,437,817 $20,633,178 Innovative. Engaging. Relevant..P age 322

330 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE General Obligation Bonds Refunded 2016 Original Bond Amount $28,531,428 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $2,083,844 $1,843,627 $3,927,471 $26,447, % 2,941,667 2,519,414 5,461,081 23,505, % 2,937,750 2,401,748 5,339,498 20,568, % 2,941,667 2,284,238 5,225,905 17,626, % 2,937,750 2,181,279 5,119,029 14,688, % 2,937,750 2,063,769 5,001,519 11,751, % 2,937,750 1,960,948 4,898,698 8,813, % 2,937,750 1,281,593 4,219,343 5,875, % 2,937, ,775 3,231,525 2,937, % 2,937, ,888 3,084,638 - Totals $28,531,428 $16,977,280 $45,508,708 General Obligation Bonds 2009 GO Original Bond Amount $25,945,488 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $686,700 $1,231,030 $1,917,730 $25,258, % 2,805,660 2,421,270 5,226,930 22,453, % 2,809,584 2,309,043 5,118,627 19,643, % 2,809,584 2,168,564 4,978,148 16,833, % 2,805,660 2,028,085 4,833,745 14,028, % 2,805,660 1,887,802 4,693,462 11,222, % 2,805,660 1,775,576 4,581,236 8,416, % 2,805, ,849 3,226,509 5,611, % 2,805, ,566 3,086,226 2,805, % 2,805, ,283 2,945,943 - Totals $25,945,488 $14,663,068 $40,608,556 Innovative. Engaging. Relevant..P age 323

331 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE Virginia Public School Authority Bonds 2011 Original Bond Amount $15,630,000 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $- $475,583 $475,583 $15,630, % 780, ,845 1,456,845 14,850, % 785, ,879 1,441,879 14,065, % 785, ,011 1,414,011 13,280, % 785, ,294 1,378,294 12,495, % 785, ,651 1,338,651 11,710, % 785, ,009 1,299,009 10,925, % 785, ,366 1,259,366 10,140, % 780, ,850 1,214,850 9,360, % 780, ,460 1,175,460 8,580, % 780, ,070 1,136,070 7,800, % 780, ,680 1,096,680 7,020, % 780, ,290 1,057,290 6,240, % 780, ,800 1,021,800 5,460, % 780, , ,210 4,680, % 780, , ,620 3,900, % 780, , ,030 3,120, % 780, , ,440 2,340, % 780,000 83, ,363 1,560, % 780,000 50, , , % 780,000 16, ,770 - Totals $15,630,000 $7,397,531 $23,027,531 Virginia Public School Authority Bonds 2012B Original Bond Amount $18,595,000 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal $- $563,141 $563,141 $18,595, % 930, ,615 1,745,615 17,665, % 930, ,575 1,719,575 16,735, % 930, ,560 1,686,560 15,805, % 930, ,245 1,644,245 14,875, % 930, ,280 1,597,280 13,945, % 930, ,315 1,550,315 13,015, % 930, ,350 1,503,350 12,085, % 930, ,385 1,456,385 11,155, % 930, ,420 1,409,420 10,225, % 930, ,455 1,362,455 9,295, % 930, ,490 1,315,490 8,365, % 930, ,525 1,268,525 7,435, % 930, ,560 1,221,560 6,505, % 930, ,895 1,183,895 5,575, % 930, ,880 1,150,880 4,645, % 930, ,565 1,108,565 3,715, % 930, ,900 1,070,900 2,785, % 930, ,560 1,035,560 1,855, % 930,000 63, , , % 925,000 21, ,044 - Totals $18,595,000 $8,938,005 $27,533,005 Innovative. Engaging. Relevant..P age 324

332 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE GO Bonds 2012B Refunding Original Bond Amount $43,897,560 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $380,018 $1,639,204 $2,019,222 $43,517, % 735,400 2,088,548 2,823,948 42,782, % 2,846,770 2,051,778 4,898,548 39,935, % 500,000 1,909,439 2,409,439 39,435, % 2,912,855 1,884,439 4,797,294 36,522, % 3,267,289 1,738,796 5,006,085 33,255, % 5,655,277 1,575,432 7,230,709 27,599, % 5,689,985 1,292,668 6,982,653 21,909, % 5,729,693 1,008,169 6,737,862 16,180, % 5,764, ,684 6,486,085 10,415, % 3,449, ,464 3,882,970 6,966, % 3,473, ,989 3,734,172 3,493, % 3,493,183 87,330 3,580,513 - Totals $43,897,560 $16,691,939 $60,589,499 Virginia Public School Authority Bonds 2013A Original Bond Amount $18,305,000 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal $- $531,567 $531,567 $18,305, % 920, ,873 1,683,873 17,385, % 915, ,889 1,650,889 16,470, % 915, ,406 1,618,406 15,555, % 915, ,349 1,581,349 14,640, % 915, ,291 1,544,291 13,725, % 915, ,659 1,502,659 12,810, % 915, ,451 1,456,451 11,895, % 915, ,244 1,410,244 10,980, % 915, ,036 1,364,036 10,065, % 915, ,829 1,317,829 9,150, % 915, ,621 1,271,621 8,235, % 915, ,414 1,225,414 7,320, % 915, ,206 1,179,206 6,405, % 915, ,999 1,132,999 5,490, % 915, ,366 1,091,366 4,575, % 915, ,884 1,058,884 3,660, % 915, ,689 1,028,689 2,745, % 915,000 81, ,206 1,830, % 915,000 48, , , % 915,000 16, ,241 - Totals $18,305,000 $8,235,943 $26,540,943 Innovative. Engaging. Relevant..P age 325

333 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE General Obligation Bonds 2014 Original Bond Amount $7,500,000 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $375,716 $111,731 $487,447 $7,124, % 410, , ,248 6,713, % 407, , ,684 6,305, % 406, , ,443 5,899, % 401, , ,372 5,497, % 397, , ,301 5,100, % 390, , ,907 4,709, % 386, , ,953 4,323, % 381, , ,997 3,941, % 377, , ,042 3,563, % 373,210 97, ,087 3,190, % 368,828 85, ,132 2,821, % 364,447 72, ,178 2,457, % 361,379 63, ,308 2,095, % 358,312 55, ,440 1,737, % 355,245 46, ,572 1,382, % 352,178 37, ,704 1,029, % 346,569 28, , , % 343,305 18, , , % 340,039 9, ,404 - Totals $7,500,000 $2,066,920 $9,566,920 General Obligation Bonds 2014 Refunding Original Bond Amount $34,964,591 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $4,551,851 $796,882 $5,348,733 $30,412, % 4,062,119 1,360,278 5,422,397 26,350, % 4,859,357 1,197,794 6,057,151 21,491, % 3,568,590 1,003,420 4,572,010 17,922, % 4,065, ,990 4,890,905 13,856, % 4,050, ,694 4,672,424 9,806, % 2,691, ,158 3,110,786 7,114, % - 284, ,576 7,114, % 2,376, ,576 2,661,105 4,737, % 2,372, ,514 2,562,247 2,365, % 2,365,140 94,606 2,459,746 - Totals $34,964,592 $7,077,488 $42,042,080 Innovative. Engaging. Relevant..P age 326

334 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE General Obligation Bonds 2015 Original Bond Amount $34,690,000 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $1,730,000 $466,223 $2,196,223 $32,960, % 1,735,000 1,370,476 3,105,476 31,225, % 1,735,000 1,301,076 3,036,076 29,490, % 1,735,000 1,214,326 2,949,326 27,755, % 1,735,000 1,127,576 2,862,576 26,020, % 1,735,000 1,040,826 2,775,826 24,285, % 1,735, ,076 2,689,076 22,550, % 1,735, ,326 2,602,326 20,815, % 1,735, ,576 2,515,576 19,080, % 1,735, ,826 2,428,826 17,345, % 1,735, ,076 2,342,076 15,610, % 1,735, ,326 2,255,326 13,875, % 1,735, ,276 2,203,276 12,140, % 1,735, ,888 2,146,888 10,405, % 1,735, ,500 2,090,500 8,670, % 1,735, ,112 2,034,112 6,935, % 1,735, ,726 1,977,726 5,200, % 1,735, ,000 1,917,000 3,465, % 1,735, ,276 1,856,276 1,730, % 1,730,000 60,550 1,790,550 - Totals $34,690,000 $13,085,037 $47,775,037 General Obligation Bonds 2015 Refunding Original Bond Amount $43,857,586 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $- $627,177 $627,177 $43,857, % 2,134,830 1,913,422 4,048,252 41,722, % 2,131,011 1,828,030 3,959,041 39,591, % - 1,721,480 1,721,480 39,591, % - 1,721,480 1,721,480 39,591, % 2,604,569 1,721,480 4,326,049 36,987, % 5,384,813 1,591,250 6,976,063 31,602, % 5,396,270 1,322,010 6,718,280 26,206, % 5,396,270 1,052,196 6,448,466 20,809, % 5,400, ,382 6,182,471 15,409, % 7,786, ,378 8,299,353 7,622, % 5,228, ,770 5,507,004 2,394, % 2,394,525 95,780 2,490,305 - Totals $43,857,586 $15,167,835 $59,025,421 Innovative. Engaging. Relevant..P age 327

335 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE General Obligation Bonds 2016 Original Bond Amount $30,650,000 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $1,530,000 $661,386 $2,191,386 $29,120, % 1,535,000 1,224,588 2,759,588 27,585, % 1,535,000 1,147,838 2,682,838 26,050, % 1,535,000 1,071,088 2,606,088 24,515, % 1,535, ,338 2,529,338 22,980, % 1,535, ,588 2,452,588 21,445, % 1,535, ,838 2,375,838 19,910, % 1,535, ,088 2,299,088 18,375, % 1,535, ,338 2,222,338 16,840, % 1,535, ,588 2,145,588 15,305, % 1,535, ,838 2,068,838 13,770, % 1,530, ,088 1,987,088 12,240, % 1,530, ,588 1,910,588 10,710, % 1,530, ,388 1,849,388 9,180, % 1,530, ,875 1,816,875 7,650, % 1,530, ,975 1,770,975 6,120, % 1,530, ,075 1,725,075 4,590, % 1,530, ,263 1,677,263 3,060, % 1,530,000 99,450 1,629,450 1,530, % 1,530,000 49,725 1,579,725 - Totals $30,650,000 $11,629,936 $42,279,936 General Obligation Bonds 2016 GO Refunding Original Bond Amount $34,742,785 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $472,505 $852,809 $1,325,314 $34,270, % 2,507,010 1,654,031 4,161,041 31,763, % 2,581,205 1,528,681 4,109,886 29,182, % 5,357,660 1,399,620 6,757,280 23,824, % 2,467,960 1,131,737 3,599,697 21,356, % 2,479,675 1,008,339 3,488,014 18,876, % 2,491, ,356 3,375,746 16,385, % 2,503, ,786 3,262,891 13,882, % 2,518, ,631 3,153,356 11,363, % 2,534, ,695 3,043,040 8,829, % 2,542, ,977 2,924,132 6,287, % 2,549, ,870 2,804,835 3,737, % 2,557, ,371 2,685,146 1,179, % 1,179,310 25,060 1,204,370 - Totals $34,742,785 $11,151,963 $45,894,748 Innovative. Engaging. Relevant..P age 328

336 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE General Obligation Bonds 2017 Original Bond Amount $31,013,700 Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $1,550,685 $1,550,685 $3,101,370 $29,463, % 1,550,685 1,473,151 3,023,836 27,912, % 1,550,685 1,395,617 2,946,302 26,361, % 1,550,685 1,318,082 2,868,767 24,810, % 1,550,685 1,240,548 2,791,233 23,260, % 1,550,685 1,163,014 2,713,699 21,709, % 1,550,685 1,085,480 2,636,165 20,158, % 1,550,685 1,007,945 2,558,630 18,608, % 1,550, ,411 2,481,096 17,057, % 1,550, ,877 2,403,562 15,506, % 1,550, ,343 2,326,028 13,956, % 1,550, ,808 2,248,493 12,405, % 1,550, ,274 2,170,959 10,854, % 1,550, ,740 2,093,425 9,304, % 1,550, ,206 2,015,891 7,753, % 1,550, ,671 1,938,356 6,202, % 1,550, ,137 1,860,822 4,652, % 1,550, ,603 1,783,288 3,101, % 1,550, ,069 1,705,754 1,550, % 1,550,685 77,534 1,628, % Totals $31,013,700 $16,282,195 $47,295,895 Chromebook Middle School- Lease/Purchase Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $1,674,977 $27,640 $1,702,617 $9,564, % 1,223,280 49,420 1,272,700 8,340, % 1,247,753 24,947 1,272,700 7,093, % 1,674,977 27,640 1,702,617 5,418, % 1,247,748 24,947 1,272,695 4,170, % 1,247,748 24,947 1,272,695 2,922, % 1,674,977 27,640 1,702,617 1,247, % 1,247,748 24,947 1,272,695 - Totals $11,239,208 $232,128 $11,471,336 Innovative. Engaging. Relevant..P age 329

337 INFORMATIONAL SECTION BOND AMORTIZATION SCHEDULE Chromebook High School- Lease/Purchase Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $2,279,862 $37,737 $2,317,599 11,266, % 1,660,015 67,685 1,727,700 9,606, % 1,693,288 34,412 1,727,700 7,913, % 2,279,862 37,737 2,317,599 5,633, % 1,660,015 67,685 1,727,700 3,973, % 1,693,288 34,412 1,727,700 2,279, % 2,279,862 37,737 2,317,599 - Totals $13,546,192 $317,405 $13,863,597 Bus - Lease/Purchase Payment Fiscal Interest Principal Interest Total Outstanding Year Rate Payment Payment Payment Principal % $584, $73, $657, $8,065, % 1,184, , ,315, ,881, % 1,204, , ,315, ,676, % 1,224, , ,315, ,452, % 1,245, , ,315, ,206, % 1,266, , ,315, ,940, % 1,288, , ,315, , % 652, , , (0.00) Totals $8,649,800 $558,778 $9,208,578 Innovative. Engaging. Relevant..P age 330

338 INFORMATIONAL SECTION STUDENT PERFORMANCE At-a-Glance Status of Key Measures Key Measures Testing Year Proficient/ Advanced Accreditation Year Targets All Schools Met Federal Annual Measurable Objectives (FAMO) 77% 87% 59% 52% N/A 100/100 All Schools Fully Accredited by Virginia Board of Education 100% 92% 75% 85% 93% 100/100 Self-Directed Learners with 21st Century Skills Virginia On-Time Graduation and Completion Rate 89% 90% 91% 91% 91% 85/90 Middle School Students Enrolled in a High School Credit-Bearing 23% 23% 24% 24% 24% 25/50 World Middle School Students Enrolled in World Language or Related Elective 28% 28% 29% 32% 29% Middle School Students Earning Earned Course Credit 82% 76% 78% 82% 85% Both Course and Verified Credits in Passed SOL Test 75% 71% 75% 79% 73% Algebra I by Completion of 8th Earned Both Credits 72% 68% 73% 76% 72% Grade 70/85 Graduates who Earned at Least One Credit in an AP, IB or DE 51% 55% 56% 55% 53% 50/70 Course Students Taking an AP Exam Earn a Score of Three or Better 66% 66% 66% 73% 68% 65/75 Seniors Enrolled in a Mathematics Course at or Above Algebra II 82% 85% 83% 81% 79% 75/85 Graduates Earning Advanced or IB Diploma 57% 62% 59% 59% 58% 65/75 Students Passing SOL Tests in CCPS 27% 19% 18% 19% 19% 40/50 Advanced Range Virginia 26% 19% 19% 18% 19% N/A Students Taking and Passing an Online Course 16% 18% 18% 25% 24% 30/40 Closing Gaps Students Reading on Grade Level (SOL Grades 3-8 & End of Course) 92% 78% 77% 82% 83% 70/93 Students Mastering Mathematics on Grade Level (SOL Grades 3-8 & End of Course) 74% 76% 78% 82% 83% 70/91 Students Mastering Writing on Grade Level (SOL Grades 5, 8 & End of Course) 91% 78% 77% 79% 76% 70/91 Safe and Supportive Learning Environments Students with No Suspensions or Expulsions 94% 94% 94% 94% 95% 85/90 Attendance: Elementary School Students 97% 96% 97% 96% 97% 95/96 Attendance: Middle School Students 96% 96% 96% 96% 96% 95/96 Attendance: High School Students 95% 95% 95% 98% 97% 95/96 Knowledgeable and Competent Workforce Percentage of Minority Teachers 13% 17% 12% 15/20 KEY: Proficient Target Not Met Proficient Target Met Advanced Target Met Innovative. Engaging. Relevant..P age 331

339 INFORMATIONAL SECTION STUDENT PERFORMANCE Accreditation Student achievement in Chesterfield County Public Schools continues to increase, as do the number of schools identified as fully accredited by the Virginia Department of Education. According to school year data, 93 percent of Chesterfield County Public Schools 61 comprehensive schools are fully accredited. That is an 8 percent increase from the number of schools fully accredited during the school year. These schools regained full accreditation for the current school year: Falling Creek Elementary, Harrowgate Elementary, Marguerite Christian Elementary, Salem Church Elementary, Providence Middle and Bird High. These 37 elementary schools are fully accredited for the current school year: Bellwood, Bensley, Beulah, Bon Air, Chalkley, Marguerite Christian, Clover Hill, Crenshaw, Crestwood, Curtis, Davis, Ecoff, Enon, Evergreen, Falling Creek, Gates, Gordon, Grange Hall, Greenfield, Harrowgate, Hening, Hopkins, Jacobs Road, Matoaca, Providence, Reams, Robious, Salem Church, Elizabeth Scott, Alberta Smith, Spring Run, Swift Creek, Watkins, Bettie Weaver, Wells, Winterpock and Woolridge. These nine middle schools are fully accredited: Bailey Bridge, Elizabeth Davis, Manchester, Matoaca, Midlothian, Providence, Robious, Swift Creek and Tomahawk Creek. All 11 of Chesterfield County s high schools are fully accredited: Bird, Carver Academy, Clover Hill, Cosby, Thomas Dale, James River, Manchester, Matoaca, Meadowbrook, Midlothian and Monacan. (Carver Academy s designation is preliminary upon state confirmation that all alternative benchmarks have been met.) Percentage of Schools Fully Accredited % 92% 87% 75% 93% Accreditation Year (based on assessment data from the prior year) Source: VDOE SSWS Accreditation Application; accreditation detail reports Innovative. Engaging. Relevant..P age 332

340 INFORMATIONAL SECTION STUDENT PERFORMANCE On-Time Graduation Teachers providing innovative and relevant classroom work are being credited with helping keep Chesterfield County Public Schools students engaged, in school and successfully achieving more rigorous graduation standards, according to data released by the Virginia Department of Education (VDOE). 91 percent of Chesterfield County Public Schools students who entered ninth grade in 2012 graduated in four years, according to VDOE. Nearly 55 percent of Chesterfield County s class of 2016 graduated with a more rigorous advanced studies diploma, according to VDOE records. Our students are engaged and learn best when they understand that the information they are taught is relevant to their personal lives, Superintendent Dr. James F. Lane said. Our teachers continue to find new ways to connect with students; the old stand-anddeliver method simply does not work as well with students who are digital natives. Moving forward, we are offering our schools the opportunity to apply for innovation grants that will help us build even stronger relationships with our students and engage students in relevant classroom experiences. At the school level, Manchester High led the way with a 3-percentage point increase, going from 92 percent to 95 percent on-time graduation rate. Midlothian experienced a 2-percentage point increase and now has a 99 percent on-time graduation rate. Here are the 2016 on-time graduation rates for Chesterfield s comprehensive high schools: 99 percent at Midlothian 98 percent at Cosby 95 percent at Clover Hill and Manchester 94 percent at Thomas Dale 93 percent at Monacan 91 percent at Matoaca On-Time Graduation Rates by Racial/Ethic Subgroup 90 percent at James River 89 percent at Bird 88 percent at Meadowbrook The school division s dropout rate remained relatively stable at 5.9 percent. On-Time Graduation Rates by Racial/Ethic Subgroup All Students Black Hispanic White Source: VDOE SSWS Cohort Graduation Application; four year on-time graduation (OGR) summary reports Innovative. Engaging. Relevant..P age 333

341 INFORMATIONAL SECTION STUDENT PERFORMANCE Student Achievement Reading pass rates on state-mandated Standards of Learning (SOL) tests continue to increase across Chesterfield County Public Schools, according to school year data released by the Virginia Department of Education. Student pass rates on all reading SOL tests increased another 2 percentage points from the school year and have increased by 7 percentage points since the school year. With an 84-percent pass rate for all students, Chesterfield County Public Schools reading pass rate is 4 percentage points higher than the state average. State data showed that Chesterfield County Public Schools student achievement levels continue to fare favorably when compared to other school divisions in Virginia. Chesterfield County s student pass rates met or exceeded state averages 75 percent of the time. In addition to a 4-point differential in reading, Chesterfield County Public Schools student pass rates in mathematics are 3 percentage points higher and 1 percentage point higher in science. Student performance in social studies is even. Here is the school division s overall performance on SOLs: Test State CCPS Henrico Hanover Richmond Reading Math Science History Writing Innovative. Engaging. Relevant..P age 334

342 INFORMATIONAL SECTION STUDENT PERFORMANCE Student Demographics Comparison Student Demographics Fall 2010 Other 4% Asian 3% Black 27% White 56% Hispanic 10% Source: VDOE Fall Membership Custom Reports Student Demographics Fall 2015 Other 5% Asian 3% Black 26% White 52% Hispanic 14% Source: VDOE Fall Membership Custom Reports Innovative. Engaging. Relevant..P age 335

343 INFORMATIONAL SECTION STUDENT PERFORMANCE Grade Level and End of Course English Tests Percentage Passing Grade 3 Reading Grade 4 Reading Grade 5 Reading Grade 6 Reading Grade 7 Reading Grade 8 Reading EOC Reading Grade 8 Writing EOC Writing Source: VDOE SSWS FAMO Application Pass Rates by Test Report; State and Division Results Division State Grade Level and End of Course Math Tests Percentage Passing Grade 3 Mathematics Grade 4 Mathematics Grade 5 Mathematics Grade 6 Mathematics Grade 7 Mathematics Grade 8 Mathematics EOC Algebra I EOC Geometry EOC Algebra II Source: VDOE SSWS FAMO Application Pass Rates by Test Report; State and Division Results Division State Innovative. Engaging. Relevant..P age 336

344 INFORMATIONAL SECTION STUDENT PERFORMANCE Grade Level and End of Course Science Tests Percentage Passing Grade 5 Science Grade 8 Science EOC Earth Science EOC Biology Division State EOC Chemistry Source: VDOE SSWS FAMO Application Pass Rates by Test Report; State and Division Results Grade Level and End of Course History Tests Percentage Passing VA Studies Civics & Econ EOC World History I EOC World History II EOC VA & US History EOC Geography Source: VDOE SSWS FAMO Application Pass Rates by Test Report; State and Division Results Division State Innovative. Engaging. Relevant..P age 337

345 INFORMATIONAL SECTION STUDENT PERFORMANCE Percent of Advanced Placement Students Achieving Score of 3 or Better on AP Exam All Black 30 Hispanic 20 White Other Source: Chesterfield County Public Schools Technology Department, Database Services, Student information System Query Percent of Graduates Earning AP, IB or DE Credits % 62% 59% 59% 58% Source: Chesterfield County Public Schools Technology Department, Database Services, Student Information System Query Innovative. Engaging. Relevant..P age 338

346 INFORMATIONAL SECTION STUDENT PERFORMANCE Percent of Free and Reduced Lunch 40% 35% 30% 25% 20% 15% 10% 5% 0% FY2013 FY2014 FY2015 FY2016 FY2017 Elementary Middle High Innovative. Engaging. Relevant..P age 339

347 INFORMATIONAL SECTION SUCCESSES School Division Successes For the school year, every school within Chesterfield County Public Schools is accredited. VDOE establishes accreditation status each year based on student achievement on SOL tests taken during the previous school year. Almost 4,300 students graduated in 2016 from Chesterfield County high schools: Nearly 60 percent earned advanced diplomas, and more than 80 percent planned to continue their education. The Class of 2016 accepted approximately $26 million in scholarships. The percentage of students graduating in four years from Chesterfield County Public Schools continues to outpace the state average. The on-time graduation rate of Chesterfield County Public Schools was 91 percent in 2015; Virginia s on-time graduation rate was 90.5 percent. Chesterfield County students continue to outperform their peers across Virginia on SOL tests, according to results from Chesterfield County s student performance on reading and mathematics tests increased by 5 percentage points each from the previous year. In addition, student achievement for all Chesterfield County students increased in history and social studies (to 88 percent from 84), science (to 84 percent from 81) and writing (to 79 percent from 77). Chesterfield students achieved 2,294 perfect scores on SOL tests taken in Each year during the College and Career Ready initiative, all students in Chesterfield County Public Schools envision their futures. The program includes energetic, hands-on exploration to help students of all ages answer the timeless question, What will I be when I grow up? Innovative. Engaging. Relevant..P age 340

348 INFORMATIONAL SECTION SUCCESSES To enable anytime, anywhere learning, Chesterfield County Public Schools provides Chromebooks to middle school and high school students. In addition to using the mobile computing devices throughout the school day, students take them home so they can learn anytime, anywhere. This blended learning initiative has placed 32,000 Chromebooks into the hands and homes of Chesterfield County students. Chesterfield County Public Schools was one of six school districts nationwide to be selected in October 2015 as Ambassador Districts for the #GoOpen campaign of the U.S. Department of Education. The initiative, which encourages states, school districts and educators to replace traditional textbooks with openly licensed educational materials, was announced during an Open Education Symposium held at the White House. The #GoOpen Ambassador Districts will serve as mentors to school districts transitioning to openly licensed learning materials. Chesterfield County Public Schools and the five other Ambassador Districts currently use openly licensed educational materials and will help other districts understand how to effectively discover and curate these resources. Businesses, including Amazon, Edmodo and Microsoft, are also part of #GoOpen. Over the summer of 2015, Chesterfield County elementary students read 3.5 million minutes in the Washington Redskins Read program. Bettie Weaver Elementary logged the most minutes and won a Redskins reading rally. Chesterfield County Public Schools is expanding prekindergarten to 20 elementary schools for the school year. STEAM has exploded across Chesterfield County Public Schools, causing the annual STEAM fair to split into two events: STEAM Expo for middle and high schools and STEAMmania for elementary schools. STEAM stands for science, technology, engineering, art and math, and STEAM instruction is one strategy Chesterfield County Public Schools is using to engage students and achieve Goal 1 of its strategic plan: All learners will acquire, analyze, synthesize and evaluate information to solve meaningful problems and to achieve success as productive, thriving global citizens. Students will learn through active engagement, collaboration and exploration of personal interests, talents and ambitions across disciplines. The annual Fine Arts Festival features examples of visual arts and performing arts. On display are paintings, drawings, sculptures and other visual art created by students in the 63 schools of Chesterfield County Public Schools. On stage are student performers, including jazz bands, choruses, musical ensembles, guitarists and drummers. Chesterfield County Public Schools won a Meritorious Budget Award from the Association of School Business Officials International for its FY 2016 budget document. Meritorious Budget Awards promote and recognize excellence in school budget presentation and enhance school business officials skills in developing, analyzing and presenting a school system budget. After a rigorous review by professional auditors, the award is conferred only on school districts that have met or exceeded the program s stringent criteria. The Government Finance Officers Association of the United States and Canada awarded its Distinguished Budget Presentation Award to Chesterfield County Public Schools for its FY 2016 budget document. The association stated, The award represents a significant achievement. It reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting. In 2016, when Sports Backers recognized central Virginia schools for health and wellness initiatives, 39 schools in Chesterfield County Public Schools were named Active RVA Certified Schools. Also, Chesterfield County Public Schools and Chesterfield County government as workplaces achieved Active RVA certification for the fourth year in a row every year the certification has existed. Superintendent Marcus Newsome and County Administrator Jay Stegmaier received the Active RVA Changemaker Award for moving the school system and county government to become healthier environments and improving the quality of life for the entire community. These schools were honored as Active RVA Certified Schools in 2016: Bellwood Elementary, Bensley Elementary, Bon Air Elementary, Chalkley Elementary, Marguerite Christian Elementary, Clover Hill Elementary. Innovative. Engaging. Relevant..P age 341

349 INFORMATIONAL SECTION SUCCESSES Crenshaw Elementary, Crestwood Elementary, Davis Elementary, Ecoff Elementary, Enon Elementary, Evergreen Elementary, Falling Creek Elementary, Gates Elementary, Greenfield Elementary, Elizabeth Scott Elementary, Alberta Smith Elementary, Spring Run Elementary, Swift Creek Elementary, Watkins Elementary, Bettie Weaver Elementary, Winterpock Elementary, Woolridge Elementary, Carver Middle, Elizabeth Davis Middle, Falling Creek Middle, Manchester Middle, Midlothian Middle, Providence Middle, Robious Middle, Salem Church Middle, Swift Creek Middle, Bird High, Carver College and Career Academy, Clover Hill High and the Math and Science High School at Clover Hill, Cosby High, Thomas Dale High, James River High and Midlothian High. Grants for 21st-Century Community Learning Centers are making a difference in the lives of Chesterfield County Public Schools students living in the county s poorest areas. Since 2004, the school system has received $7.9 million to provide targeted remediation and enrichment at 10 schools. Chesterfield County parents can now get information via Twitter if school buses are delayed. The school system s five area offices for transportation started tweeting in Each area transportation office plans to tweet as soon as possible if a bus is running late by 15 minutes or more either picking students up in the morning or returning students to their bus stops in the afternoon. In 2016, for the third year in a row, the school system invited parents and students to a Food Fair to sample items being considered for school lunches and breakfasts. Feedback from the hundreds of participants will help shape the menus, adding healthier and less-processed foods. Chesterfield County Public Schools has two free apps to help students, parents and the community easily access information. An app is available for career and technical education in Chesterfield County Public Schools. The app enables parents, students, alumni, faculty and staff members to quickly access the who, what, when and where for career and technical education. Go to mychesterfieldschools. com/cte to download the Chesterfield Career and Technical Education app. It is also available through the Apple App Store and Google Play. A mobile app makes it easy to find out what is on the menu in the cafeterias of Chesterfield County Public Schools. The free app School Lunch by Nutrislice can be downloaded from the Apple App Store and Google Play. The school system s website also provides a link at mychesterfieldschools.nutrislice.com. Parents, students, employees and community members have convenient, round-the-clock access to Chesterfield County Public Schools through several web-based initiatives, including website (mychesterfieldschools.com), Facebook ( Twitter (twitter.com/ccpsinfo), Blackboard Connect (a rapid way to phone or parents), StudentVUE and ParentVue (online access for students and parents to grades and assignments) and BoardDocs (information about School Board meetings and policies). In 2016, representatives of about 200 local organizations attended the annual business and community partners appreciation event. The partners of the year are the YMCA of Greater Richmond for supporting students, Journey Christian Church for supporting staff and the Chesterfield Food Bank for supporting families. As of , 29 Chesterfield County schools have WATCH D.O.G.S. (Dads of Great Students), a program that encourages fathers and other men to volunteer in schools. Through a longtime partnership with the Midlothian Rotary Club, two students from each school are honored annually as Students of the Year for demonstrating citizenship and the school division s core values of respect, responsibility, honesty and accountability. Almost 400 people attend a prom held each spring for senior adults, sponsored by Chesterfield County Public Schools, Chesterfield County Senior Advocate and Chesterfield County Parks and Recreation Department. Innovative. Engaging. Relevant..P age 342

350 INFORMATIONAL SECTION SUCCESSES School Successes In 2016, 11 Chesterfield County schools won Virginia Index of Performance awards for advanced learning and achievement. Midlothian Middle was one of just eight schools across the state and the only school in central Virginia to earn the Governor s Award for Educational Excellence. Eight Chesterfield schools earned Board of Education Excellence Awards: Gordon Elementary, Grange Hall Elementary, Greenfield Elementary, Robious Elementary, Bettie Weaver Elementary, Winterpock. Elementary, Woolridge Elementary and Cosby High. Two Chesterfield schools earned Board of Education Distinguished Achievement Awards: Swift Creek Elementary and Midlothian High. In September 2015, the U.S. Department of Education named Cosby High a National Blue Ribbon School. Only 335 schools out of nearly 130,000 public and private schools were honored nationwide. The National Blue Ribbon program recognizes elementary, middle and high schools for their overall academic excellence or for their progress in closing achievement gaps. Cosby High achieved National Blue Ribbon status as an exemplary high performing school. Cosby is the sixth Chesterfield County school to achieve National Blue Ribbon status: Winterpock Elementary was honored in 2014, Grange Hall Elementary in 2009, Robious Elementary in 2005, Clover Hill Elementary in 2003 and James River High in Matoaca Elementary was recognized in 2016 as a Title I Distinguished School by the Virginia Board of Education. Elizabeth Scott Elementary won this recognition in 2014, Bellwood Elementary won in 2013, Beulah Elementary won in 2012, and Harrowgate Elementary won in 2011, and Bensley won in Each year, Special Olympics Virginia recognizes one school or school district in the state that has embraced the philosophy of a unified community and the Special Olympics mission and that has demonstrated a superior commitment to inclusion, acceptance, respect and dignity for all. In , the honoree is Gates Elementary. Here is how Val Reinford, who is vice president of local program services for Special Olympics Virginia, describes Gates Elementary: Gates Elementary has embraced Unified Strategies for Schools at all grade levels and in every classroom. [Unified Strategies for Schools uses sports to develop school communities where youth are agents of change fostering respect, dignity and advocacy for people with intellectual disabilities.] Gates has a very large and diverse group of students with intellectual and other disabilities. All staff members believe that all children can learn and that creating inclusive activities promotes learning for all students. Gates has more general education teachers involved in Unified Strategies for Schools than any other school that I have worked with and its administrators believe in the value of Unified Strategies. Staff members promote Unified Strategies for Schools within their school system and across the state as ambassadors for Special Olympics Virginia. In 2016, Midlothian Middle and Tomahawk Creek Middle were the first Chesterfield County schools to be named Schools to Watch. The goal of the Schools to Watch program is to identify and recognize outstanding middle schools. Carver Middle won the 2016 Collaborative School Library Award from the American Association of School Librarians. Each year, only one school library in the entire country wins this award for significantly empowering learners by encouraging collaboration and partnerships between school librarians and teachers. Carver Middle librarian Debbie Floyd, assistant librarian Stephanie Stargardt, library assistant Carol Mathews and language arts teacher Joshua Forbes worked together on a project titled Brotherhood, A Novel: Making Connections to Richmond from Reconstruction Through Present Day. Five middle schools were among the top 20 schools in the national Vocabulary Bowl in Midlothian Middle mastered 206,685 words to take third place overall. Other top schools are No. 6 Tomahawk Creek Middle (146,369 words), No. 9 Elizabeth Davis Middle (113,988 words), No. 14 Bailey Bridge Middle (100,261 words) and No. 18 Robious Middle (91,633 words). More than 23,000 schools across North America competed. Innovative. Engaging. Relevant..P age 343

351 INFORMATIONAL SECTION SUCCESSES Two Chesterfield County schools rank in the top U.S. high schools, according to the 2015 list of America s Most Challenging High Schools: Cosby High and Midlothian High. Only 11 percent of the country s 22,000 public high schools earned this recognition. When U.S. News and World Report magazine ranked America s best high schools in 2016, Cosby High ranked 843rd nationally (27th in Virginia) and Midlothian High ranked 1,394th nationally (36th in Virginia). The 2016 Niche.com ranking of public high schools included Cosby, Clover Hill, James River and Midlothian among Virginia s top 100. Midlothian Middle and Tomahawk Creek Middle made the site s list of Virginia s top 100 middle schools. Three Chesterfield County schools were named 2015 Virginia Naturally Schools for their environmental conservation and stewardship: Clover Hill High for the eighth year, James River High for the seventh year and Robious Elementary for the sixth year. Across the state, only 57 schools were recognized in this program overseen by the Virginia Department of Game and Inland Fisheries. The Academy for Digital Entrepreneurship opened in 2015 at Meadowbrook High. It is the 13th specialty center for Chesterfield County Public Schools. Previously known as Chesterfield Community High, Carver College and Career Academy opened in fall 2015 with a new mission. Chesterfield County is home to two of the 170 schools across the United States that were honored as National PTA Schools of Excellence for : Clover Hill Elementary and Robious Middle were recognized for building strong partnerships with families. Research shows that when families and schools work together, student achievement increases, schools improve and communities grow stronger. In the 2015 denim drive sponsored by Goodwill and Chesterfield Towne Center, schools donated used clothing made of denim and competed to win cash prizes. Clover Hill High was the overall winner and the high school winner. Robious Middle was the middle school winner. Grange Hall Elementary was the elementary school winner. Robious Middle collected more than 2,000 pounds of plastic in the recycling competition sponsored by Trex. Collecting 2,074.3 pounds of plastic bags and other film items put Robious Middle in first place in central Virginia and in 10th place in the nation. Across the United States, 550 schools participated in the Trex plastic film recycling challenge. Nine of those schools were in central Virginia, including Robious Middle, Providence Middle (which collected pounds), Swift Creek Middle (which collected 144 pounds), Reams Road Elementary (which collected 36.5 pounds) and Davis Elementary (which collected 5 pounds). Together, the Chesterfield County schools that participated kept 2, pounds of plastic out of landfills. Chesterfield County middle schools competed to reduce energy use throughout November This was the third Whack-A-Watt energy reduction competition for Chesterfield County Public Schools. Swift Creek Middle saved more energy than any other middle school that uses electricity, so Swift Creek Middle won the 2015 electricity division of Whack-A-Watt. Swift Creek Middle is also the 2015 Whack-A-Watt grand champion because it cut energy use by almost 12 percent. Manchester Middle saved more energy (about 10 percent) than any other Chesterfield County middle school that uses gas heat to win the gas division of Whack-A-Watt. Innovative. Engaging. Relevant..P age 344

352 INFORMATIONAL SECTION SUCCESSES A partnership between the Chesterfield Federal Credit Union and Chesterfield County Public Schools created a student-operated branch of the credit union at James River High in W!SE (Working in Support of Education), a national nonprofit that supports financial literacy and readiness for college and career, honored nine schools and 37 educators in Chesterfield County Public Schools for student achievement on the W!SE financial literacy certification test. W!SE named these schools Blue Star Schools: Chesterfield Community High night school, CCPSOnline, Cosby High, Thomas Dale High, James River High, Manchester High, Matoaca High, Midlothian High and Monacan High. Spring Run Elementary won a 2015 Richmond area jingle contest and $5,000: Hopkins Elementary won in The RoboHawks of Bird High had a hugely successful year in FIRST Robotics in The 50-member robotics team began by winning a district competition held in Blacksburg. In addition, the Bird High team received the Gracious Professionalism Award for helping other teams fix and improve their robots during that district competition. At another district competition in Doswell, the RoboHawks lost in the quarterfinals but won the District Engineering Inspiration Award and the Industrial Safety Award. Next, the RoboHawks moved on to the district championships at the University of Maryland that included teams from Virginia, Maryland and the District of Columbia. The Bird High team won second place in the district championship and also received the Creativity Award. All of those successes qualified the Bird High robotics team to participate in the FIRST Robotics World Competition in St. Louis. The RoboHawks finished in ninth place in the Hopper division. Of the 600 teams in the World Competition, the RoboHawks placed in roughly the top 10 percent. Robious Middle s FIRST Lego League team won the Inspiration Award during the 2016 state championship competition against more than 100 teams. This was the third straight year that the Fantastic Undercover Robotic Youth (FURY) won the regional title and earned a spot in the state championship. Watkins Elementary s Lego League team, the #Brickheads, won first place in the research project challenge of the Virginia-D.C. competition in November Students at Meadowbrook High, Matoaca High, Bird High and the Career and Technical Courthouse are involved with the Virginia Student Training and Refurbishing program. High school students refurbish donated computers, then provide the free computers to elementary school families to help bridge the digital divide. Clover Hill Elementary won a Connect the Dots Award in 2014 from the Greater Virginia Green Building Council for updating the school courtyards and providing opportunities to connect the courtyards to instruction. Elizabeth Davis Middle won a Let s Move! Active Schools National Recognition Award in 2014 and Chesterfield schools donate tens of thousands of pounds of food to the Chesterfield-Colonial Heights Christmas Mother Program each year, helping feed thousands of people. Innovative. Engaging. Relevant..P age 345

353 INFORMATIONAL SECTION SUCCESSES Chesterfield County Public Schools performed well in regional Stock Market Games organized by the VCU Center for Economic Education within the VCU School of Business during the school year. The Virginia Council on Economic Education oversees the statewide Stock Market Game. In this simulated investing initiative, each team starts with $100,000 and works to increase that amount. There are fall winners, spring winners and yearlong winners, and Chesterfield County Public Schools had regional winners in each of those categories. In the yearlong Stock Market Game for high schools, Thomas Dale High won all three regional awards. Winning first place for the region and the entire state of Virginia with $116,293 was Thomas Dale High s team coached by Logan Mason. In second place with $110,566 and in third place with $108,724 were Thomas Dale High teams coached by Patrick Sweet. In the yearlong Stock Market Game for middle schools, Matoaca Middle teams coached by Rachael Janderwski won all three regional awards, finishing first ($106,780), second ($102,465) and third ($101,637). In the spring Stock Market Game, three Chesterfield County teams won regional awards. Winning first place ($137,223) and second place ($127,665) in the high school division were Midlothian High teams coached by Jessica Kramer. Taking third place in the middle school division with $108,649 was Midlothian Middle s team coached by Debra Vance. In the fall Stock Market Game, four Chesterfield County teams won regional awards. In the high school category, a team coached by Kelly Davis at the Carver College and Career Academy won third place with $113,844. In the elementary school category, Bon Air Elementary teams coached by Suzanne Perry won first place ($100,657) and second place ($100,070), and a Greenfield Elementary team coached by Jamie Borowicz won third place ($99,613). Providence Middle won the countywide Battle of the Books competition in In , Chesterfield County schools won two of the four Partners in the Arts grants from the University of Richmond School of Professional and Continuing Studies. Greenfield Elementary won for What Moves You? A Notion for Motion, which will strengthen reading and writing skills for grades 1-2 as students explore early American history and study movement. Clover Hill High won for The American Studies Humanities Project, which integrates history, English, photography, culinary arts and gardening to engage 11th-graders at risk of not graduating on time. Midlothian Middle was the We the People state champion in 2016, 2013 and 2011, took second place in 2015 and won third place in 2014, 2012 and Cosby High s girls basketball team won three state championships in a row: 2016, 2015 and 2014 for Group 6A of the Virginia High School League. Monacan High s girls basketball team won its second straight state championship in The Monacan High boys basketball team won its first state basketball championship in Matoaca High s wrestling team won its third straight state championship in Three team members also won individual Virginia High School League titles during Group 5A competition. Midlothian High won the 2015 and 2014 Wells Fargo Cup for Group 4A in the Virginia High School League. This award goes to the school that achieves the best overall record in 27 sports, making the Midlothian High the state champion of state champions for two years in a row. In 2012, Cosby High won the Wells Fargo Cup for Group AAA. Innovative. Engaging. Relevant..P age 346

354 INFORMATIONAL SECTION SUCCESSES Staff Successes Chesterfield makes attracting and retaining the best teachers and staff members a priority. Working in Chesterfield schools are 2,093 teachers with master s degrees, 119 National Board Certified Teachers and 92 employees with doctorates. Two teachers with ties to Chesterfield County Public Schools are Virginia s 2015 representatives among 108 educators named by President Barack Obama as recipients of the Presidential Award for Excellence in Mathematics and Science Teaching. Regarded as the nation s top honor for mathematics and science teachers, the award recognizes teachers who develop and implement high-quality instructional programs that improve student learning. Melanie Pruett, NBCT, seventh-grade teacher at Bailey Bridge Middle, earned the award for mathematics: recognition.paemst.org/ finalist profile/ Anne Moore, who was a seventhgrade science teacher at Robious Middle when she was nominated, earned the award for science: recognition.paemst.org/ finalist profile/ Moore is now a career and technical education teacher at Goochland County s middle school. Previous winners from Chesterfield County are Vickie Hugate of Grange Hall Elementary (math, 2011), Carrie Persing of Harrowgate Elementary (math, 2008), Sharon Hoffert of James River High (math, 2007), Diane Leighty of the Math and Science High School at Clover Hill (math, 1997), Elizabeth Davis of Thomas Dale High (math, 1995), Ann Zyglocke of Crestwood Elementary (science, 1994), Helen Boothe of Manchester Middle (science, 1992) and Lorraine Kilpatrick of Providence Middle (math, 1986). Pam Sloan, a career and technical education teacher who teaches culinary arts at Manchester High, was one of two teachers in the nation to win James H. Maynard Excellence in Education Awards this spring. The awards recognize exceptional educators who use the ProStart program in their classrooms. Sloan s path to accepting this award, which is named for the founder of Golden Corral, began earlier this spring when she was named Virginia s ProStart Teacher of the Year by the Virginia Restaurant, Lodging and Travel Association Education Foundation. Cosby High s Nicole Winter has been selected as Virginia s 2016 History Teacher of the Year by VDOE. Cindy Jones, who teaches physical education at Clover Hill Elementary, won the Elementary Physical Education Teacher of the Year Award from the Virginia Association for Health, Physical Education, Recreation and Dance. Rachel Burgett is Chesterfield s Teacher of the Year, as well as Chesterfield s Elementary School Teacher of the Year. She teaches art at Greenfield Elementary. Renee Serrao is Chesterfield s High School Teacher of the Year. She teaches U.S. and Virginia government and politics at Cosby High. Teresa Hockenberry is Chesterfield s Middle School Teacher of the Year. She is the library media specialist at Tomahawk Creek Middle. Innovative. Engaging. Relevant..P age 347

355 INFORMATIONAL SECTION SUCCESSES Cosby High history teacher Christopher Averill was selected as central Virginia s top teacher in September For 13 of the past 19 years, Chesterfield County s Teacher of the Year has been selected as the Region 1 Teacher of the Year. To help new educators start strong, Chesterfield County Public Schools helps first-year teachers connect with experienced teachers as mentors and recognizes outstanding first-year teachers with awards. Here are the 2016 winners of Beginning Teacher Awards: Michael Miller, who teaches fifth grade at Swift Creek Elementary; Allison Page, who teaches a collaborative class of seventh-and eighth-grade language arts at Bailey Bridge Middle; and Jennifer Walters, who teaches photography at Meadowbrook High. Ted Salmon, director of student activities at Cosby High, is one of seven people to be inducted into the Virginia High School Hall of Fame in October Sponsored jointly by the Virginia High School League and the Virginia High School Coaches Association, the Hall of Fame preserves the rich heritage of outstanding achievements by students and adults in sports and activities within Virginia s public high schools. Carver Middle librarian Deborah Floyd and assistant librarian Stephanie Stargardt won the 2015 award for School Library Program of the Year from the Virginia Association of School Librarians. Melinda Hitt, an instructor in the dental occupations department of the Career and Technical Courthouse, is the 2015 recipient of the Dental Team Member Award presented by the Virginia Dental Association. The award honors her extensive service work with the Mission of Mercy and Give Kids a Smile programs and for her development of the Lunenburg Project, which provides dental care for students at Victoria Elementary in Lunenburg County, Virginia. Heather Murfee of Salem Church Middle is the James Region Librarian of the Year for 2016 and is in the running to be selected as Virginia Librarian of the Year by the Virginia Association of School Librarians. Beth Lucas, who teaches English at Bird High, is the 2016 winner of the Dr. Judy Flythe Teacher Leader Award, which honors the memory and contributions of Dr. Judy Flythe, former director of staff development for Chesterfield County Public Schools. In 2015, Amber Kuper of Salem Church Middle was named central Virginia s Middle School Art Teacher of the Year. She received this award from the Central Region of the Virginia Art Education Association. Innovative. Engaging. Relevant..P age 348

356 INFORMATIONAL SECTION SUCCESSES In 2016, the Virginia Association for the Gifted selected Rhonda Bailey-Clark as the Region 1 Outstanding Teacher of the Gifted. She teaches fifth grade at Curtis Elementary. In 2015, Shannon Hayes of Manchester Middle won this award. In 2014, Susan Sennewald of Hening Elementary won. Ken Butta, principal of the Carver College and Career Academy, was the 2016 Chesterfield winner of the R.E.B. Award for Distinguished Educational Leadership. In 2015, Chesterfield County teachers won seven of the 16 R.E.B. Awards for Teaching Excellence, which come with grants to travel the world, pursue postgraduate studies or attend professional workshops. Robert Benway, specialty center coordinator for the Governor s Academy for Engineering Studies at Bird High $9,000 to visit the top maker spaces in the San Francisco Bay area, attend the Maker Faire in Singapore and visit Cambodia to determine how students can build prosthetics to help survivors of land mine explosions Stephanie Cochrane, second-grade teacher at Woolridge Elementary $8,200 to travel to Scotland seeking beauty and inspiration within the majestic landscape, dramatic architecture and castles and rich tradition of storytelling Mark Dillon, sixth-grade social studies teacher at Bailey Bridge Middle $7,400 to follow the route of the Lewis and Clark expedition from St. Louis, up the Mississippi and Missouri rivers, over the Continental Divide, down the Columbia River and to the Pacific Ocean Pam Hall, math teacher at Cosby High $12,000 to lead her algebra-functions- dataanalysis classes in a virtual trip/ project-based learning activity that focuses on challenges faced by young people in Richmond, Hawaii and Haiti Sarah Jurewicz, baking and pastry arts teacher at the Career and Technical $12,000 to explore the purity of ingredients and the origins of pastry arts in Austria, Switzerland and Belgium Lauren Lineweaver, Falling Creek Elementary s reading specialist $8,100 to travel within the United States to photograph cultural and historical landmarks that celebrate the country s rich history Kristen Reynolds, third-grade teacher at Clover Hill Elementary $9,200 to explore practical applications of student leadership by attending the Leader in Me Symposium and to expand knowledge of global partnership/ service leadership by touring the Heifer International Global Village and working in Haitian communities Jackie Slemaker, school counselor at Jacobs Road Elementary, was named 2016 Virginia Elementary School Counselor of the Year by the Virginia School Counselor Association. Also, she was selected as a semifinalist in the American School Counselor Association s awards process and is now in the running to become the National School Counselor of the Year. From the Virginia Technology Education Association, Woolridge Elementary teacher Wendi Hobbie won the 2015 Virginia Elementary School Technology Education Teacher of the Year Award. Year after year, employees of Chesterfield County Public Schools consistently donate more than any other school system or local government in central Virginia to the United Way of Greater Richmond and Petersburg. In 2015, employees of Chesterfield County Public Schools pledged $156,664 for the United Way. Innovative. Engaging. Relevant..P age 349

357 INFORMATIONAL SECTION SUCCESSES Student Successes Clover Hill High School s Teasia Stewart was elected governor at Virginia Girls State in In the school year, Time magazine selected Cosby High senior William Turton as one of the world s 30 Most Influential Teens. William writes for an online publication called The Daily Dot, covering the intersection between politics and hackers and has been the first to report major hacking stories. Two students from Chesterfield County Public Schools won competitions sponsored by the DuPont Spruance Plant in honor of Dr. Martin Luther King Jr. in January The theme of this year s competitions was United Together: Keeping the Dream Alive Within You. Serenity Bassett, a fifth-grader at Matoaca Elementary, won first place in the drawing contest. Allison Horkey, a senior at Bird High, won first place in the essay contest. Midlothian High students Anneke Craig and Ellen Jane Tucker won top awards in a poster contest sponsored by the Virginia Association for Driver Education and Traffic Safety. James River High School s Carly Lester won the association s bumper sticker contest. In 2016, Clover Hill High School s Kate Wright won first place in Virginia in the InvestWrite essay competition that is part of the Stock Market Game. Clover Hill Elementary fourth-grader Jessy Samy won a top award in the 2016 poster contest sponsored by the Virginia Association for Pupil Transportation. Her artwork will be one of 12 drawings included in a calendar created by the Virginia Association for Pupil Transportation for distribution across the state. Robious Middle student Hays Wellford starred with Kevin Bacon in Cop Car, released in August Each year, the Scholastic Art and Writing Awards honor the creative abilities of middle and high school students throughout the country. In 2016 in regional competition across several states, Chesterfield County student achieved a total of 110 Gold Keys, 196 Silver Keys and 298 honorable mentions. Gold Key winners went on to national competition; here are Chesterfield County s winners at the national level, which were announced in mid-march: Tillat Batool, Clover Hill High, Silver Medal for ceramics and glass; Calley Bucka, Manchester High, Silver Medal for photography; Bailey Carpenter, Midlothian High, Silver Medal for photography; and Emma Bilski, Maggie L. Walker Governor s School for Government and International Studies, Gold Medal for architecture. Chesterfield County Public Schools had 17 students from three schools qualify to compete in the 2016 National History Bee. Several of the students qualified for the U.S. Geography Olympiad. This year s top speller in Chesterfield County Public Schools is Grace Saunders, a seventh-grader at Robious Middle. She won the countywide spelling bee and represented Chesterfield during the central Virginia spelling bee. The 2016 Chesterfield County spelling bee lasted 11 rounds, with only Grace Saunders and Bailey Bridge Middle eighth-grader Madison Leonard left standing at the start of round 9. A Midlothian Middle team won second place in Virginia s Future Problem Solving competition and went on to compete at the national tournament in Malik Bell, a 2016 graduate of Monacan High, is a Gates Millennium Scholar, as are Naomi Butler- Abisrror, a 2013 graduate of Midlothian High, and April Peterson, a 2011 graduate of Cosby High. Innovative. Engaging. Relevant..P age 350

358 INFORMATIONAL SECTION TEACHER SALARY SCALES Annual Salary - for FT VRS Eligible Effective July 1, 2017 Hourly Rates for PT VRS Ineligible Years Exp. Bachelor Master PHD/Ed.D. Teacher, Speech w/mast & CCC, HS Dean w/mast Counseling Coord. w/masters (12 mths.) Speech Therapists w/phd/ed.d. in Field & CCC, HS Dean & Counseling Coord w/phd Counseli ng Coord. w/phd/e d.d. in Field (12 months) Bachelor Master PHD/Ed.D. Teacher, Speech w/mast & CCC, HS Dean & Counseling Coord/with Masters Speech Therapists w/phd/ed.d. in Field & CCC, HS Dean & Counseling Coord w/phd/ed.d. 0 44,037 46,239 48,551 63,117 50,979 66, ,676 46,910 49,255 64,032 51,718 67, ,897 47,141 49,498 64,348 51,973 67, ,341 47,608 49,989 64,985 52,488 68, ,441 47,713 50,099 65,128 52,604 68, ,541 47,818 50,209 65,272 52,720 68, ,157 48,465 50,888 66,154 53,432 69, ,257 48,570 50,998 66,298 53,548 69, ,357 48,675 51,108 66,441 53,664 69, ,457 48,780 51,219 66,584 53,780 69, ,557 48,885 51,329 66,728 53,895 70, ,657 48,990 51,439 66,871 54,011 70, ,971 49,319 51,785 67,321 54,374 70, ,071 49,424 51,895 67,464 54,490 70, ,784 50,174 52,682 68,487 55,316 71, ,596 51,026 53,577 69,651 56,256 73, ,408 51,879 54,473 70,814 57,196 74, ,222 52,733 55,370 71,981 58,138 75, ,034 53,586 56,265 73,144 59,078 76, ,848 54,440 57,162 74,311 60,020 78, ,660 55,293 58,057 75,474 60,960 79, ,473 56,147 58,954 76,641 61,902 80, ,285 57,000 59,850 77,804 62,842 81, ,099 57,854 60,747 78,971 63,784 82, ,911 58,707 61,642 80,134 64,724 84, ,725 59,561 62,539 81,301 65,666 85, ,537 60,414 63,434 82,464 66,606 86, ,350 61,268 64,331 83,631 67,548 87, ,162 62,121 65,227 84,795 68,488 89, ,976 62,975 66,124 85,961 69,430 90, ,788 63,828 67,019 87,125 70,370 91, ,602 64,682 67,916 88,291 71,312 92, ,414 65,535 68,811 89,455 72,252 93, ,228 66,389 69,708 90,621 73,194 95, ,040 67,241 70,604 91,785 74,134 96, Innovative. Engaging. Relevant..P age 351

359 INFORMATIONAL SECTION Position Description BASE STAFFING ALLOCATION STANDARDS Elementary School CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Principal 1 per school or fewer students or more students Assistant Principal 1 per school students 1 Additional at Chalkley and Watkins or more students Local school divisions that employ a sufficient number of assistant principals to meet the staffing requirement at all levels may assign assistant principals to schools within the division according to greatest need regardless of level. 5 Deans assigned to Ettrick, Evergreen, Scott, Spring Run and Winterpock Classroom Teachers Kindergarten Grade 5 1 per 25.0 students schoolwide 1 Each school board shall assign licensed instructional personnel in a manner that produces division-wide ratios of students in average daily membership to full-time equivalent teaching positions, excluding special education teachers, principals, assistant principals, counselors, and librarians, that are not greater than the following ratios: (i) 24 to one in kindergarten with no class being larger than 29 students; if the average daily membership in any kindergarten class exceeds 24 pupils, a fulltime teacher's aide shall be assigned to the class; (ii) 24 to one in grades one, two, and three with no class being larger than 30 students; (iii) 25 to one in grades four through five with no class being larger than 35 students. Pre-K 1 per designated school (Total of 7) ESOL Teacher 56.6 assigned as needed 17 per 1000 students identified as having limited English proficiency Reading Teacher / Specialist 1 per school 1 per school Art, Music, Physical Education Teachers (each) Technology Resource Assistants (TRA) (World Language Program or STEAM Program at various schools in lieu of technology resource) 0.2 per 6 teaching stations; additional staffing to insure one period of each resource per week for each student in membership 0.2 per 6 teaching stations; additional staffing to insure one period of each resource per week for each student in membership 0.2 per 6 teaching stations; additional staffing to insure one period of each resource per week for each student in membership 5 per 1,000 students in grades K-5 2 per 1,000 students in grades kindergarten through 12, one to provide technology support and one to serve as an instructional technology resource teacher no standard Coordinator Special 38 Assigned to schools by Director of Special No standard Education (CSE) Education School Counselors or fewer students or more students. Per each 100 students or major fraction thereof, one hour of elementary guidance is to be provided. Local school divisions that employ a sufficient number of school counselors to meet the staffing requirement at all levels may assign counselors to schools within the division according to greatest need regardless of level. 0.2 per 100 students above 500 Innovative. Engaging. Relevant..P age 352

360 INFORMATIONAL SECTION Position Description BASE STAFFING ALLOCATION STANDARDS Elementary School CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Librarian 1 per school or fewer students or more students Local school divisions that employ a sufficient number of librarians to meet the staffing requirement at all levels may assign librarians to schools within the division according to greatest need regardless of level. additional staffing to insure one period of resource per week for each student in membership Instructional Assistant (aide) General Aides no standard 3 per elementary school 1 library assistant 1 Pre-K at designated schools (Total of 7) 11 ESOL assigned as needed Secretarial/Clerical 1 12 month office manager P/T 299 or fewer students 1 11 month secretary or more students 1 10 month secretary Gates elementary and Evergreen elementary are assigned a 12 month secretary rather than the 11 month secretary for special education Custodians Custodial services for all school buildings are provided by a contracted company Each local school board shall provide those support services that are necessary for the efficient and cost-effective operation and maintenance of its public schools. Nurses Student Health Coordinator assigns nurses across the school division as needed Each local school board shall provide those support services that are necessary for the efficient and cost-effective operation and maintenance of its public schools Clinic Student Health Coordinator assigns clinic aides across the school division as needed Innovative. Engaging. Relevant..P age 353

361 INFORMATIONAL SECTION BASE STAFFING ALLOCATION STANDARDS Position Middle School Description CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Principal 1 per school 1 must be employed on a 12 month basis Assistant Principal or fewer students 1 each additional asst. principal at 1,000, 1,500, 2,000, and 2,500 students 1 additional AP at Salem, Providence, Carver 2 additional AP at Matoaca 13 Deans to be assigned 1 CIS Coordinator at Salem Associate Principal 1 Per school Local school divisions that employ a sufficient number of assistant principals to meet the staffing requirement at all levels may assign assistant principals to schools within the division according to greatest need regardless of level. School Counselor or fewer students one period per 80 students, one full-time at 400 students, one additional period per 80 students or major fraction thereof. 0.2 Per 55 students over 400 Local school divisions that employ a sufficient number of school counselors to meet the staffing requirement at all levels may assign counselors to schools within the division according to greatest need regardless of level. Librarian or fewer students or fewer students students 2 1,000 or more students 1 asst librarian at 700 or more Local school divisions that employ a sufficient number of librarians to meet the staffing requirement at all levels may assign librarians to schools within the division according to greatest need regardless of level. ESOL Teachers 17 assigned as needed 17 Per 1000 students identified as having limited English proficiency Tutor/Monitors 1 per school no standard 1 additional Matoaca Middle East Classroom / Vocational Teacher Coordinator Special Education (CSE) average class size of Assigned to schools by Director of Special Education School boards shall assign instructional personnel in a manner that produces schoolwide ratios of students in average daily memberships to full-time equivalent teaching positions of 21 to one in middle schools. School divisions shall provide all middle school teachers with one planning period per day or the equivalent, unencumbered of any teaching or supervisory duties. A middle school classroom teacher s standard load shall be based on teaching no more than 5/6 (five-sixths) of the instructional day with no more than 150 student periods per day or 25 class periods per week. Middle school teachers shall teach no more than 750 student periods per week; however, physical education and music teachers may teach 1,000 student periods per week. In English classes, the number of students shall not exceed 24:1, or 120 per day. No standard Innovative. Engaging. Relevant..P age 354

362 INFORMATIONAL SECTION Position Description BASE STAFFING ALLOCATION STANDARDS Middle School CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Secretarial / Clerical 1 12 month office manager 1 full-time and 1 additional clerical person shall be provided for each additional 600 students beyond 200 students 1 12 month fiscal tech 1 11 month Starbase/AP 1 12 month school counseling tech 1 library clerk 1 clerical position for the 750 students 1 Additional Matoaca Middle East Custodians 2 (1)11 month secretary at Matoaca Middle East and(1)10 month secretary at Matoaca Middle East Custodial services for all school buildings are provided by a contracted company Each local school board shall provide those support services that are necessary for the efficient and cost-effective operation and maintenance of its public schools. Office Assistants: no standard General or less 1 additional at 1000, 1400, 1800, 2200 Nurses Student Health Coordinator assigns nurses across the school division as needed. Each local school board shall provide those support services that are necessary for the efficient and cost-effective operation and maintenance of its public schools. Clinic Student Health Coordinator assigns clinic aides across the school division as needed 1 Additional at Matoaca East Innovative. Engaging. Relevant..P age 355

363 INFORMATIONAL SECTION BASE STAFFING ALLOCATION STANDARDS Position High School Description CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Principal 1 per school 1 must be employed on a 12 month basis Assistant Principal 3 1,999 or fewer students 1 each 600 students 1 Additional at 2,000 and 2,500 students 1 Additional at Manchester HS Local school divisions that employ a sufficient number of assistant principals to meet the staffing requirement at all levels may assign assistant principals to schools within the division according to greatest need regardless of level. Associate Principal 1 Per school Classroom / Vocational Teacher 13 Deans - 1 at TDHS - Chester campus; remaining allocation to be determined average class size of 26.0 no standard School boards shall assign instructional personnel in a manner that produces schoolwide ratios of students in average daily memberships to full-time equivalent teaching positions of 21 to one in secondary schools. High school teachers shall teach no more than 750 student periods per week; however, physical education and music teachers may teach 1,000 student periods per week. The classroom teacher's standard load shall be no more than 25 class periods per week. One class period each day, unencumbered by supervisory or teaching duties, shall be provided for every full-time classroom teacher for instructional planning. Teachers of block programs with no more than 120 students per day may teach 30 class periods per week. Teachers who teach very small classes may teach 30 class periods per week, provided the teaching load does not exceed 75 pupil periods per day. If a classroom teacher teaches 30 class periods per week with more than 75 student periods per day (120 in block programs), an appropriate contractual agreement and compensation must be provided. In English classes, the number of students per teacher shall not exceed the number required by the Standards of Quality, 24:1, or 120 students per day. Staffing Reserve 8 adaptive PE 4.9 to staff special classes and other program needs Coordinator Special 11 Assigned to schools by Director of Special No standard Education (CSE) Education Student Activites Director 1 Per school No standard ESOL 18.6 assigned as needed 17 per 1000 students identified as having limited English proficiency School Counselor or fewer students 0.2 Per 54.5 students over 300 at 350 students or more, at least one counseling position must be an 11 month contract Local school divisions that employ a sufficient number of school counselors to meet the staffing requirement at all levels may assign counselors to schools within the division according to greatest need regardless of level. Innovative. Engaging. Relevant..P age 356

364 INFORMATIONAL SECTION Position Description BASE STAFFING ALLOCATION STANDARDS High School CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Librarian 1 per school or fewer students 1 assistant librarian per school students 2 1,000 or more students 1 for TDHS - Chester campus Local school divisions that employ a sufficient number of librarians to meet the staffing requirement at all levels may assign librarians to schools within the division according to greatest need regardless of level. Nurses Student Health Coordinator assigns nurses across the school division as needed Each local school board shall provide those support services that are necessary for the efficient and cost-effective operation and maintenance of its public schools. Clinic Student Health Coordinator assigns clinic aides across the school division as needed 1 Additional at TDHS-Chester Campus Tutor / Monitor 1 per school no standard 1 additional for TDHS-Chester campus 1 additional for Meadowbrook- Oper Graduation School Security Officer 1 per school no standard Secretarial / Clerical additional for TDHS - Chester campus 1 additional for Meadowbrook - 9th Grade Academy 12 month office manager 12 month fiscal tech 1 additional 12 month secretary for TDHS - Chester campus 1 Full time and The equivalent of one full-time additional clerical person shall be provided for each additional 600 students beyond 200 students. Custodians 1 11 month secretary (Starbase) 1 additional 11-month secretary for TDHS - Chester campus 1 12 month school counseling tech 1 additional school counseling tech for TDHS - Chester campus 1 11 month clerk additional Manchester and Thomas Dale high schools 1 10 month testing/career center coordinator 1 additional testing coordinator for TDHS - Chester campus 1 library clerk 1 clerical position for the library at 750 students Custodial services for all school buildings are provided by a contracted company Each local school board shall provide those support services that are necessary for the efficient and cost-effective operation and maintenance of its public schools. Office Assistants: General 3 1,499 or fewer students no standard 1 additional at 1,500, 1,800 and 2,100 students.5 Additional at Meadowbrook and Midlothian Innovative. Engaging. Relevant..P age 357

365 INFORMATIONAL SECTION BASE STAFFING ALLOCATION STANDARDS Position Courthouse Description CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Principal 1 per school 1 must be employed on a 12 month basis Associate Principal 1 per school ,199 students Classroom / Vocational Teacher 43.5 teachers standards vary by program Instructional Aides 3 no standard School Security Officer 1 no standard Tutor / Monitors 1 no standard School Counselor Director The director is included in the standard below 1 for the first 350 students. One period of counseling is to be provided for each additional 70 students or major fraction. School Counselor 2 At 350 students, one member of the counseling staff must have an 11-month contract Secretary / Clerks 1 12 month office manager or fewer students 1 12 month fiscal tech 1 12 month school counseling technician The equivalent of one full-time additional clerical person shall be provided for each additional 600 students beyond 200 students. Clinic Student Health Coordinator assigns clinic aides across the school division as needed No standard Position Hull Description CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Principal 1 per school 1 must be employed on a 12 month basis Associate Principal 1 per school ,199 students Classroom / Vocational 14.0 teachers standards vary by program Teacher 5 Academy 360 teachers Instructional Aides 1 no standard School Security Officer 1 no standard School Counselor Director The director is included in the standard below 1 for the first 350 students. One period of counseling is to be provided for each additional 70 students or major fraction. School Counselor 1 At 350 students, one member of the counseling staff must have an 11-month contract Secretary / Clerks 1 12 month office manager or fewer students 1 12 month fiscal tech 1 12 month school counseling technician The equivalent of one full-time additional clerical person shall be provided for each additional 600 students beyond 200 students. Clinic Student Health Coordinator assigns clinic aides across the school division as needed Innovative. Engaging. Relevant..P age 358

366 INFORMATIONAL SECTION BASE STAFFING ALLOCATION STANDARDS Position Carver College & Career Academy Description CCPS Base Staffing Standards SOQ/State Accreditation Staffing Standards Staff Criteria Staff Criteria Principal 1 per school 1 must be employed on a 12 month basis Assistant Principal 1 (Night School) 1 2 Associate Principal 1 per school Dean 1 per school 600-1,199 students 1,200 or more students Classroom / Vocational Teacher 23.3 teachers High school teachers shall teach no more than 750 student periods per week; however, physical education and music teachers may teach 1,000 student periods per week. The classroom teacher's standard load shall be no more than 25 class periods per week. One class period each day, unencumbered by supervisory or teaching duties, shall be provided for every full-time classroom teacher for instructional planning. Teachers of block programs with no more than 120 students per day may teach 30 class periods per week. Teachers who teach very small classes may teach 30 class periods per week, provided the teaching load does not exceed 75 pupil periods per day. If a classroom teacher teaches 30 class periods per week with more than 75 student periods per day (120 in block programs), an appropriate contractual agreement and compensation must be provided. In English classes, the number of students per teacher shall not exceed the number required by the Standards of Quality, 24:1, or 120 students per day. ESOL 1 Assigned as needed 17 Per 1000 students identified as having limited English proficiency Aides 1 general education aide no standard 1 ESOL aide School Security Officer 1 security officer no standard Tutor/Monitor 1 tutor/monitor School Counselor 1 school counselor for the first 350 students. one period of counseling is to be provided for each additional 70 students or major fraction Librarian 1 librarian or fewer students students 2 1,000 or more students Secretarial / Clerical 1 12 month office manager 599 or fewer students 1 11 month secretary The equivalent of one full-time additional clerical person shall be provided for each additional 600 students beyond 200 students month program tech 1 12 month school counseling technician 1 10 month testing/career center coordinator Other Personnel 1 CIS site coordinator Clinic Student Health Coordinator assigns clinic aides across the school division as needed Innovative. Engaging. Relevant..P age 359

367 INFORMATIONAL SECTION Position Description BASE STAFFING ALLOCATION STANDARDS Special Education CCPS Base Staffing Standards State Accreditation Staffing Standards Staff Criteria Staff Criteria Teacher Autism 1 6 students 1 6 students 1 8 students (w/aide) 1 8 students (w/aide) Resource 1 24 students 1 24 students Teacher ED 1 8 students 1 8 students 1 10 students (w/aide) 1 10 students (w/aide) Resource 1 24 students 1 24 students Teacher HI 1 8 students 1 8 students 1 10 students (w/aide) 1 10 students (w/aide) Resource 1 24 students 1 24 students Teacher Specific LD 1 8 students 1 8 students 1 10 students (w/aide) 1 10 students (w/aide) Resource 1 24 students 1 24 students Teacher Intellectual Disability 1 8 students 1 8 students 1 10 students (w/aide) 1 10 students (w/aide) Resource 1 24 students 1 24 students Teacher Intellectual Disability,Severe 1 6 students 1 6 students 1 8 students (w/aide) 1 8 students (w/aide) Teacher Early Childhood 1 8 students (w/aide) 1 8 students (w/aide) School Based Teacher - Early Childhood Home Based 1 12 students 1 12 students Teacher SLP 1 68 students 1 68 students Teacher - Deaf & Hard of Hearing/Visually Impaired 1 6 students 1 6 students 1 8 students (w/aide) 1 8 students (w/aide) Innovative. Engaging. Relevant..P age 360

368 INFORMATIONAL SECTION TARGETED PUPIL/TEACHER STAFFING STANDARDS The additional teaching positions over this three year time span as described below will reduce overall division-wide pupil-teacher ratio by (FY2015 FIRST YEAR) As a part of the FY2015 budget process, the school division began decreasing the pupil to teacher ratio (PTR) to be better aligned with other divisions across Virginia. In that year, the school division was provided with 111 full time equivalent (FTE) teaching positions to reduce class sizes K 12 and expand elective offerings at the secondary level. Based on the allocation of the FTEs, the PTR was essentially reduced by an average of one at the elementary level (from 25:1 to 24:1), the middle school level (from 27:1 to 26:1) and the high school level (from 26:1 to 25:1). However, the impact is intended to be targeted, making it greater in some schools and content areas than others. The targeted impact of the additional positions to reduce pupil teacher ratio is stated below: Elementary Schools Maintain a class size (PTR) of 27 or fewer students at grades 4 5 o Projected need of 29 FTEs based on this year s enrollment levels Maintain a class size (PTR) of 24 in grades 1 3 at non Title I schools with a free and reduced lunch population greater than 30 percent o Projected need of 15 FTEs based on having five schools at this level of poverty Crenshaw Elementary Middle Schools Curtis Elementary Ecoff Elementary Jacobs Elementary Matoaca Elementary Provide differentiated staffing based on current performance analysis to allow for remediation classes while assisting in team scheduling and elective courses offerings o Provide the following schools with 3 additional FTEs o Carver Middle PTR reduced from 26.5 to 25.0 o Falling Creek Middle PTR reduced from 26.4 to 25.1 o Providence Middle PTR reduced from 26.9 to 25.1 o Salem Church Middle PTR reduced from 26.8 to 25.0 Provide the following schools with 2 additional FTEs o Bailey Bridge Middle PTR reduced from 26.3 to 25.6 o E. Davis Middle PTR reduced from 26.5 to 25.7 o Manchester Middle PTR reduced from 26.4 to 25.7 o Matoaca Middle PTR reduced from 26.7 to 25.7 Provide the following schools with 1 additional FTE o Midlothian Middle PTR reduced from 26.4 to 26.0 o Robious Middle PTR reduced from 26.5 to 26.1 o Swift Creek Middle PTR reduced from 26.5 to 26.0 o Tomahawk Creek Middle PTR reduced from 26.5 to 25.9 Innovative. Engaging. Relevant..P age 361

369 INFORMATIONAL SECTION High Schools TARGETED PUPIL/TEACHER STAFFING STANDARDS Maintain a class size (PTR) of 22 students in non honors geometry classes o Projected need of 12 FTEs based on this year s enrollment levels Maintain a class size (PTR) of 21 students in algebra classes taught at the high schools o Projected need of 8 FTEs based on this year s enrollment levels Provide a matching FTE grant to augment staffing for the Success Program for at risk students transitioning into high school and through graduation if necessary o Projected need of 10 FTEs based on demonstrated need Provide support for the Smaller Learning Community Grant at Meadowbrook High School o Projected need of 2 FTEs to offset the loss of current staffing levels funded through the grant All Schools Provide 3.0 FTE to ESOL to increase services to our English Language Learners Address needs that exceed those projected above with an additional 8.0 FTEs (FY2016 SECOND YEAR) ESOL Staffing 4.4 FTEs Elementary Schools 3.0 FTEs Middle Schools 0.4 FTEs High Schools 1.0 FTEs Special Education Staffing 1.6 FTEs To reduce the percentage of special education students in collaborative classes To focus on reducing performance gaps Elementary Schools 42.0 FTEs To reduce 4 th and 5 th grade average class sizes to 26 in schools with a poverty level at or above 30% Middle Schools (redesign) 8.0 FTEs To assure a minimum number of offerings in world language, fine and performing arts, and career and technical education To promote teaming in 6 th and 7 th grades Innovative. Engaging. Relevant..P age 362

370 INFORMATIONAL SECTION TARGETED PUPIL/TEACHER STAFFING STANDARDS (FY2017 THIRD YEAR) 1) approximately positions will reduce K-2 class sizes in schools with a poverty level of 30% or greater (based on December 31, 2015 data); - 1 st and 2 nd grade classes capped at 24:1 - K classes capped at 23:1 2) surplus positions (3 5 FTEs) will be used to support the addition of special education teachers (FY2018 FOURTH YEAR) An additional 28 teaching FTEs (an overall.25 reduction in the pupil-teacher ratio) is planned to support English Speakers of Other Languages (ESOL) programs and will be allocated as need dictates. Innovative. Engaging. Relevant..P age 363