Fiscal Year 2018 School Board Adopted Budget

Williamsburg-James City County Public Schools Fiscal Year 2018 School Board Adopted Budget Williamsburg, Virginia 23188 wjccschools.org

TABLE of CONTENTS for the School Board s Adopted Budget for Fiscal Year 2018 Tab/Section Page Document Cover/Front Page Table of Contents INTRODUCTORY 1 School Board 2 Budget Transmittal Letter 3 ASBO Meritorious Budget Award 4 Budget Summary ORGANIZATIONAL 29 WJCC At-A-Glance including a Listing of Schools 30 Vision Statement and Mission Statement 31 School Division Organizational Chart 32 Budget Calendar 33 Budget Process 34 Reader s Guide to the Budget 41 Budget Goals FINANCIAL Financial Summaries All Funds 44 Summary of Funds: Charts 45 Budget Components - Summary of Funds 46 Summary by State Object All Funds 48 FTEs by State Object All Funds 49 Fund Balance (unassigned and restricted) Financial Summaries Operating Budget 52 Projected Operating Revenue by Source and Projected Expenditures by Function 53 Operating Budget Revenue Overview 55 Projected Revenue Summary 56 Projected Revenue Detail 58 Five Year Revenue Summary 60 Projected Operating Expenditures by State Function Categories 61 Operating Summary by Function 62 Five Year Summary by Function 63 Projected Expenditures by State Object Categories

64 Operating Summary by State Object 66 Five Year FTE (Full Time Equivalent) History - Operating Fund Financial Summaries - Cost Center Detail 69 Operating Summary by Cost Center 70 FY2017-2018 FTE (Full Time Equivalent) Comparison to FY2016-2017 76 Cost Centers and Cost Center Managers 77 Cost Center 000: Pre-K to 12 (School Division) 78 Cost Center 100: Pre-School 79 Cost Center 200: Clara Byrd Baker Elementary School 80 Cost Center 205: D. J. Montague Elementary School 81 Cost Center 210: J. Blaine Blayton Elementary School 82 Cost Center 215: James River Elementary School 83 Cost Center 220: Matoaka Elementary School 84 Cost Center 225: Matthew Whaley Elementary School 85 Cost Center 230: Norge Elementary School 86 Cost Center 235: Rawls Byrd Elementary School 87 Cost Center 240: Stonehouse Elementary School 88 Cost Center 300: Berkeley Middle School 89 Cost Center 303: James Blair Middle School 90 Cost Center 305: Lois Hornsby Middle School 91 Cost Center 310: Toano Middle School 92 Cost Center 400: Jamestown High School 93 Cost Center 405: Lafayette High School 94 Cost Center 410: Warhill High School 95 Cost Center 500: Student Services 96 Cost Center 505: Media/Technology Services 97 Cost Center 510: Career & Technical Education 98 Cost Center 515: Gifted & Talented 99 Cost Center 520: Special Education Services 100 Cost Center 525: Health/Homebound Services 101 Cost Center 530: School Performance 102 Cost Center 535: Executive Services 103 Cost Center 540: Communication Services 104 Cost Center 545: Special Programs 105 Cost Center 550: Office of the Deputy Superintendent 106 Cost Center 555: Human Resources 107 Cost Center 560: Finance/Business Services 108 Cost Center 565: Technology Services 109 Cost Center 570: Transportation 110 Cost Center 575: Operations 111 Cost Center 999: Fund Balance Spending Financial Summaries Grants Fund 115 Grants Fund Five Year Summary 116 Grants Fund Budget Summary 117 Grants (Detail Pages)

Financial Summaries Child Nutrition Services Financial Summaries State Operated Programs Financial Summaries Capital Improvement Project Fund INFORMATIONAL 132 Child Nutrition Services Five Year Summary 133 Child Nutrition Services Summary 135 State Operated Programs Fund Five Year Summary 136 State Operated Programs Fund Summary 137 State Operated Programs (Detail Pages) 141 Capital Improvement Projects Fund Summary 144 Capital Improvement Projects Fund Five Year Summary 146 Capital Improvement Plan - Adopted 163 K-12 Enrollment Information 180 Free and Reduced Lunch Information 181 Five-Year History of Per Pupil Expenditures: Graph 182 Composite Index Comparison: Graph 183 Comparison of WJCC and State Requirements: Ratio of Staff to Student Enrollment 186 Teacher School Staffing Allocation 187 FTE District Employees by Type 190 Statistics - WJCC, James City County and the City of Williamsburg 192 Glossary of Terms

EXECUTIVE SUMMARY

Williamsburg-James City County Public Schools School Board 2017 Kyra Cook Chair City of Williamsburg Holly A. Taylor, M.S.Ed. Vice Chair Stonehouse District Julie Y. Hummel, M.Ed Parliamentarian City of Williamsburg Sandra Young Berkeley District James W. Beers, Ph.D. Roberts District Lisa L. Ownby, M.S.W. Powhatan District Jim Kelly, PE Jamestown District The School Board of the Williamsburg-James City County Public Schools is a seven (7) member group, serving overlapping terms, which reorganize each January. The election of County members coincides with the election of members of the Board of Supervisors in each respective district, and City members are appointed to four (4) year terms and serve at-large. The School Board generally meets on the first and third Tuesday of each month at 6:30pm. Refer to the website for more information: http://www.wjccschools.org 1

Dear City Council, Board of Supervisors and Citizens, The FY2018 Adopted Operating Fund Budget totals $131,292,393, an increase of $3,722,589, or 2.9%, above the current year. As it has been in past years, our goal with this budget is to strike a balance between available resources and support of important division programs. Our focus is on students, a quality workforce and the goals established in our Strategic Plan. The adopted budget reflects a $1,414,228 increase in State funding for FY2018. This increase is due in part to supplemental lottery funds and a compensation supplement added to the budget by the General Assembly. WJCC enrollment for September 2016 was 11,431, which represents an increase of 128 students or 1.1%. The FY2018 budgeted enrollment is projected to be 11,459 students. Many of the School Board s FY2018 budget priorities were incorporated into the FY2018 budget. This budget includes funding for additional resources to assist with growing English Language Learning (ELL) and Special Education populations. With the opening of James Blair Middle School in fall 2018, the budget added a principal position to prepare for the opening of the fourth middle school. Funding to support redistricting was included in this budget, as well as strategic plan development and translation services for division documents. Additionally, funding for the expansion of the Early College Program to all division high schools was incorporated into the FY2018 budget. This budget also addresses the Board s priority to ensure competitive compensation with a step increase for teachers and a 1.5% salary increase for administration and support staff. The School Board Adopted Five-Year Capital Improvement Plan (CIP) totaled $32.9 million and included additional funds to support the construction of the fourth middle school. The CIP allows WJCC to address many of the capital needs within the division. Funding was provided to support roof and HVAC replacements at several schools, entrance redesigns for safety and security, updates to electrical systems, division-wide projects for brickwork, parking lot repairs, fire panel replacements, and Maker s Space and chemistry lab for Warhill High School. We are appreciative of the support we have received and continue to receive from our local funding partners. We certainly will face financial challenges ahead, and I am confident in the fact that we will maintain funding for our number one priority: teaching and learning. Sincerely, Kyra Cook School Board Chair 2

This Meritorious Budget Award is presented to WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS for excellence in the preparation and issuance of its budget for the Fiscal Year 2016-2017. The budget adheres to the principles and standards of ASBO International s Meritorious Budget Award criteria. Mark C. Pepera, MBA, RSBO, SFO Acting President John D. Musso, CAE, RSBA Executive Director 3

Budget Summary FY 2018 School Board Adopted Budget Development Overview The state code requires that the School Board present a balanced budget, in which revenues equal expenditures, to the city and county on or before April 1. This budget document covers the period from July 1, 2017 through June 30, 2018 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors and the City Council, and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by County and City). The annual budget process begins in July with the development of the budget calendar. In August/September, the administration seeks approval from the School Board for the proposed calendar. The School Board develops budget priorities that guide the budget development. From September through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. A pre-budget public hearing is conducted in January to receive community input. The Superintendent's Proposed Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors and the City Council. The localities must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. Operating Fund Financial Overview (Budget Fast Facts) The FY2018 Operating Budget is $131,292,393, an increase of $3,722,589 or 2.9% over FY2017. The budget includes staffing of 1,646.66 Full Time Equivalent (FTEs), a net increase of 13.85 over FY2017. Budgeted enrollment, used for revenue and staffing estimates, is projected to be 11,459 which is an increase of 28 students compared to September 2016, or an increase of 0.25%. K-12 Operating Budget (including grants and food service, but excluding capital outlay additions) Per pupil spending is projected to be $12,259. A step increase for teachers and a 1.5% wage increase for administration and support is included in this budget. 4

Budget Summary FY2018 Williamsburg-James City County Public Schools At-A-Glance Williamsburg-James City County Public Schools (WJCC) is comprised of nine elementary schools, three middle schools, and three high schools. For the 2017 School Year, enrollment for Williamsburg-James City County Public Schools has continued to rise. The September 30, 2016, K-12 enrollment was 11,431 representing an increase of 128 students or 1.1% from the prior year. For FY2017, City enrollment was 933 and James City County enrollment was 10,498. Approximately 33% of our students are eligible for free and reduced meals under the Federal lunch program. In 2016-2017, Williamsburg-James City County Public Schools had the equivalent staff of approximately 1,781 full-time employees. For a detailed map of the area and our locations, please click here: https://www.google.com/maps/@37.3019725,- 76.7173075,12z/data=!3m1!4b1!4m2!6m1!1s1BM2EVHrLyuW_5DhAMSasLLg1vx4 Core Values: Individualism, Integrity, Innovation, Accountability and Collaboration Vision: Pursuing excellence and championing the success of all students. Mission: WJCC provides every student with the knowledge, skills, and values to be a lifelong learner, communicate, think critically, work and live productively, and contribute constructively to the lives of others. WJCC is committed to providing the variety of programs necessary to address the range of students interests and needs as they grow academically, socially, and emotionally. 5

Budget Summary FY2018 Highlights of Williamsburg-James City County Schools Virginia Standards of Learning (SOL) Outcomes All 15 schools in the Williamsburg-James City County School Division were fully accredited again this year. The school division was one of 53 divisions across the state that received full accreditation for all schools. WJCC s overall SOL pass rate continued to outpace the state s SOL pass rate in all subject areas. This table represents WJCC s overall 2016 SOL Performance in comparison to the state s SOL Performance: Content Area/Subject WJCC SOL Overall Pass Rate Virginia s SOL Overall Pass Rate Points Better than VA Mean Reading 84 80 +4 Writing 85 77 +8 Math 84 80 +4 SS/History 88 86 +2 Science 87 83 +4 Additionally, WJCC closely monitors and acts on performance opportunities within reporting subgroups, as well. The following shows SOL pass rates for READING in WJCC across the past three school years: Subject Subgroup 2013-2014 Pass Rate 2014-2015 Pass Rate 2015-2016 Pass Rate Reading All Students 79 84 84 Reading African-American 56 62 66 Reading Hispanic 72 74 73 Reading Asian 90 90 88 Reading Economically Disadvantaged 61 65 65 Reading Limited English Proficient 35 57 57 Reading Students with Disabilities 48 46 48 Reading White 87 90 90 The table below displays SOL pass rates for MATH in our school division for the past three school years: Subject Subgroup 2013-2014 Pass Rate 2014-2015 Pass Rate 2015-2016 Pass Rate Math All Students 81 85 84 Math African-American 64 69 69 Math Hispanic 75 80 75 Math Asian 96 95 94 Math Economically Disadvantaged 65 72 69 Math Limited English Proficient 56 72 70 Math Students with Disabilities 51 54 54 Math White 87 90 90 6

Budget Summary FY2018 College and Career Readiness In the 2015-2016 school year, 1,346 Advanced Placement exams were taken in WJCC high schools. Furthermore, in 2015-2016, 72% of WJCC Advanced Placement tests earned a score of 3, 4, or 5. The state average of AP exams earning a score of 3, 4, or 5 is 63.2%. WJCC uses the ACT and SAT as two measures of students readiness for college or post-graduate studies. The following three-year trend shows how WJCC students performance (with mean scale scores up to 36) on the ACT outpaces Virginia and the nation: Average ACT Scores Three Year Trends for WJCC, State, and Nation English Mathematics Reading Year WJCC State Nation WJCC State Nation WJCC State Nation 2014 22.6 22.4 20.3 23.4 22.7 20.9 24 23.4 21.3 2015 23.6 22.8 20.4 23.4 22.8 20.8 24.2 23.6 21.4 2016 23.9 22.9 20.3 24.3 22.9 20.8 24.7 24 21.3 Additionally, the table below shows how WJCC students continue to outperform the state and nation on the SAT exams: Average SAT Scores Three Year Trends for WJCC, State, and Nation Critical Reading Mathematics Year WJCC State Nation WJCC State Nation 2014 532 515 492 530 512 501 2015 537 518 495 530 516 511 2016 539 520 494 543 517 508 Graduation WJCC s on-time graduation rate improved from 90.52% in 2013-2014 to 91% in 2014-2015 and increased to 91.5% in 2015-2016. This rate exceeded Virginia s 2015-2016 on-time graduation rate average of 91.3%. Moreover, WJCC s dropout rate in 2015-2016 was 4.3% (compared to Virginia s dropout rate of 5.3%). Data Source: Office of Accountability and Assessment 7

Williamsburg-James City County Public Schools FY2018 Projected Operating Revenue by Source Description FY2016-2017 Budget % Total FY2017-2018 Budget % Total Change ($) Change (%) Local Appropriation: Williamsburg* $ 7,832,238 6.1% $ 8,064,808 6.1% $ 232,570 3.0% James City County* 74,317,087 58.3% 76,391,074 58.2% 2,073,987 2.8% Sub-total 82,149,325 64.4% 84,455,882 64.3% 2,306,557 2.8% State Sales Tax: Williamsburg* 1,158,903 0.9% 1,142,717 0.9% (16,186) -1.4% James City County* 11,735,541 9.2% 11,732,531 8.9% (3,010) 0.0% Sub-total 12,894,444 10.1% 12,875,248 9.8% (19,196) -0.1% Total - Local 95,043,769 74.5% 97,331,130 74.1% 2,287,361 2.4% State: Standards of Quality (SOQ) 29,778,514 23.3% 30,181,521 23.0% 403,007 1.4% Categorical/Incentive 1,913,521 1.5% 2,924,742 2.2% 1,011,221 52.8% Total - State 31,692,035 24.8% 33,106,263 25.2% 1,414,228 4.5% Total - Federal 110,000 0.1% 110,000 0.1% - 0.0% Total - Other 724,000 0.6% 745,000 0.6% 21,000 2.9% Total Operating Revenues $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% Projected Operating Expenditures by State Function Categories Description FY2016-2017 Budget % Total FY2017-2018 Budget % Total Change ($) Change (%) Instruction 92,917,772 72.8% 95,923,609 73.1% $ 3,005,837 3.2% Student Attendance and Health** 4,448,428 3.5% 4,476,267 3.4% 27,839 0.6% Administration 2,922,795 2.3% 3,340,824 2.5% 418,029 14.3% Pupil Transportation Services 8,165,959 6.4% 8,256,946 6.3% 90,987 1.1% Operation and Maintenance Services 11,702,886 9.2% 11,692,192 8.9% (10,694) -0.1% Technology*** 7,411,964 5.8% 7,602,555 5.8% 190,591 2.6% Total Operating Expenditures $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% * Based on a City-County split of 9.46% for the City and 90.54% for the County. **This function category includes Psychological Services and Speech & Audiology Services. ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 8

Budget Summary FY2018 Summary of Major Budget Changes for FY2018 (School Board Adopted Budget) The Administration recommends the following budget adjustments to develop a balanced budget for FY2018. Expenditure Decreases 1. Reduce base budget (net) Impact: Due primarily to attrition savings associated with retirements and staff turnover. This savings is offset with various cost center adjustments associated with inflationary factors and contractual increases. Savings: $1,141,497 2. Modification of Health Insurance Charge Impact: Modification of employer health insurance cost due to the adjustment of health insurance tiers to incorporate a $50 per month charge for employees with spouses on the division s health plan. Savings: $189,250 3. Reduction of School Board Travel Impact: Reduction of School Board Travel Savings: $8,000 Expenditure Increases 4. Provide a step increase for teachers and 1.5% salary increase for all support and administrative staff. Cost: $ 1,118,050 5. Increase in Virginia Retirement System (VRS) rate from 14.66% to 16.32%. Increase in VRS Health Insurance Credit Rate increase from 1.11% to 1.23%. Cost: $ 1,516,533 6. Increase teacher allocations by 2 teaching positions for Pathways, Special Education, Enrollment (2.0 FTE) Cost: $150,000 7. Increase funding for 1.0 FTE: James Blair Principal. Cost: $135,000 8. Increased funding to support New Horizon s Program including additional special education needs. Cost: $251,637 9. Increase funding for Virtual Learning Program (VLP). Cost: $100,000 10. Increased funding for 1.0 FTE: ESL Teacher due to increased ELL enrollment. Cost: $75,000 11. Increase 4.0 FTE: Special Education Teachers to support case load due to increased enrollment and increased high-needs students Cost: $300,000 9

Budget Summary FY2018 12. Increase 2.0 FTEs: Special Education Teacher Assistants to support case load due to increased enrollment and increased high-needs students. Cost: $70,000 13. Increase 3.0 FTEs: Addition of one School Improvement Specialist (SIS) at each middle school. Cost: $250,000 14. Increase funding for replacement of 1 white fleet vehicle. Cost: $75,000 15. Increase in school operating allocation based upon enrollment and allocation by level. Cost: $12,854 16. Increase funding for Early College Program expansion to all three high schools. Cost: $90,000 17. Increase funding for Pathways Program: Instructional Materials and Transportation cost. Cost: $45,000 18. Increase funding to support division contractual obligations (general liability insurance, property insurance, maintenance agreements, electricity, fuel costs, etc.) Cost: $667,364 19. Increase funding for division redistricting Cost: $150,000 20. Increase funding for strategic plan development Cost: $30,000 21. Increase funding for translation services Cost: $25,000 10

Summary of Operating Budget Personnel Changes Object/Description FTE Net FTE Change 1110 - Administrative Salary & Wages 1.00 Chief of Staff 1.00 1120 - Instructional Salaries & Wages 9.35 School Improvement Specialist 3.00 ESL Teacher 1.00 Reserve Positions 2.00 Special Education 4.00 Coordinator of Math (moved from Title II) 0.35 Coordinator of CTE -1.00 1126 - Principal Salaries & Wages 1.00 James Blair 1.00 1150 - Clerical Salaries & Wages 0.50 Student Services 0.50 1151 - Instructional Aide Salaries & Wages 2.00 Special Education Aides 2.00 Total FTE change 13.85 11

Enrollment Desired Core Ratio Number of Core Teachers (100) Art FY2017-2018 Teacher School Staffing Allocation Music/ Instrumental PE/H Tech Core & Resource/ Electives Advan. Coaches/ SS/ School Improv.** Math Reading Total Operating Allocation Elementary Core Staffing Allocations Resource Specialized Staffing Clara Byrd Baker 526 22:1 24 1.0 1.5 1.0 1.0 28.5 1.0 1.0 2.0 32.5 16.2 Rawls Byrd 485 22:1 22 1.0 1.5 1.0 1.0 26.5 1.0 1.0 2.0 30.5 15.9 DJ Montague 460 22:1 21 1.0 1.5 1.0 1.0 25.5 1.0 1.0 2.0 29.5 15.6 Norge 588 22:1 26 1.0 1.5 1.0 1.0 30.5 1.0 1.0 2.0 34.5 17.0 Matthew Whaley 485 22:1 22 1.0 1.5 1.0 1.0 26.5 1.0 1.0 2.0 30.5 15.9 James River 499 22:1 24 1.0 1.5 1.0 1.0 28.5 1.0 1.0 2.0 32.5 15.4 Stonehouse 723 22:1 33 1.0 1.5 1.5 1.0 38.0 1.0 1.0 2.0 42.0 17.2 Matoaka 725 22:1 33 1.0 1.5 1.5 1.0 38.0 1.0 1.0 2.0 42.0 17.3 J. Blaine Blayton 510 22:1 24 1.0 1.5 1.0 1.0 28.5 1.0 1.0 2.0 32.5 15.7 Total 5,001 22:1 229.0 9.0 13.5 10.0 9.0 270.5 9.0 9.0 18.0 306.5 16.3 FY 16/17 Total 5,028 22:1 232.0 9.0 13.5 10.0 9.0 273.5 9.0 9.0 18.0 309.5 16.2-27 22:1-3.0 0.0 0.0 0.0 0.0-3.0 0.0 0.0 0.0-3.0 0.1 Middle Core/Elective Allocations In core/elective allocation Specialized Staffing Berkeley 884 18.5:1 48.0 48.0 2.0 1.0 2.0 53.0 16.7 Toano 849 18.5:1 46.0 46.0 2.0 1.0 2.0 51.0 16.6 Hornsby 968 18.5:1 52.0 52.0 2.0 1.0 2.0 57.0 17.0 Total 2,701 18.5:1 146.0 0.0 0.0 0.0 0.0 146.0 6.0 3.0 6.0 161.0 16.8 FY 16/17 Total 2,585 18.5:1 143.0 0.0 0.0 0.0 0.0 143.0 6.0 3.0 6.0 158.0 16.4 116 18.5:1 3.0 0.0 0.0 0.0 0.0 3.0 0.0 0.0 0.0 3.0 0.4 High Core/Elective Allocations In core/elective allocation Specialized Staffing Lafayette 1,146 20:1 57.0 57.0 2.0 1.0 60.0 19.1 Jamestown 1,322 20:1 66.0 66.0 2.0 1.0 69.0 19.2 Warhill 1,289 20:1 64.0 64.0 2.0 1.0 67.0 19.2 Total 3,757 20:1 187.0 187.0 6.0 3.0 196.0 19.2 FY 16/17 Total 3,703 20:1 187.0 187.0 6.0 3.0 196.0 18.9 54 0.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 Overall Ratio Grand Total/Avg. 11,459 20.2 562.0 9.0 13.5 10.0 9.0 603.5 21.0 12.0 27.0 663.5 17.3 FY 16/17 Budget Diff. 11,433 20.2 562.0 9.0 13.5 10.0 9.0 603.5 21.0 12.0 27.0 663.5 17.2 26 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 * Target ratio of 20:1 for Grades K-2; 22:1 for Grade 3; and 25:1 for 4-5. Class cap of 23 in Grades K-2; 25 in Grade 3; and 28 for 4-5 (across all classes). ** Elementary schools can use SS/At-Risk for any category of specialized staffing. *** Secondary caps 35:1 (excluding PE and Music) Other Staffing Total Regular Ed. Teachers (Prog. 100s & 300 663.50 Spec. Ed. Teachers (Program 200s) Adult Ed. Teachers (Program 700) JR IB (Foreign Language and Coordinator) 2.00 Special Education teaching positions 96.0 Adult Ed. 2.0 School Performance Coordinators 8.40 Special Education Instructional Specialists 6.0 Total Positions 2.0 Gifted & Talented Coordinator 1.00 Assistive Technology Specialist 1.0 Student Services Coordinator 1.00 Total Positions 103.0 IT integration teacher (ITRT) 11.00 Total Pre-K (Program 800s) Technology Coordinator 1.00 Total Gifted Teachers (Program 400s) Pre-K Teaching Positions 33.0 HS Athletic Directors 3.00 Gifted Teaching Positions 13.5 Pre-K Inst. Specialist 1.0 Learning lab 2.00 Total Positions 13.5 Total Positions 34.0 ESL positions 12.00 HS Athletic Trainer 3.00 Student Support Positions 2.00 Reserve Positions 2.00 Social School Improvement Specialists (Middle) 3.00 Media Guidance Gifted Workers Total positions required 714.90 Elementary 9.0 10.0 10.5 - Middle 3.0 6.0 3.0 - High 6.0 12.0 - - Division - - - 7.0 Total 18.0 28.0 13.5 7.0 12

11,622 11,665 13,000 Williamsburg-James City County Public Schools ACTUAL AND PROJECTED ENROLLMENT as of September 30th of each year 12,000 11,000 10,000 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 9,000 13 8,000 7,000 6,000 5,000 4,000 HISTORY PROJECTIONS 3,000 2,000 1,000 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

Williamsburg-James City County Public Schools Revenue Summary Operating Fund - School Board Approved Budget Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change Local Revenue: Local Appropriation Williamsburg $ 7,414,270 7,832,238 8,064,808 $ 232,570 3.0% James City County 68,803,501 74,317,087 76,391,074 2,073,987 2.8% Sub-total 76,217,771 82,149,325 84,455,882 2,306,557 2.8% State Sales Tax Williamsburg 1,083,517 1,158,903 1,142,717 (16,186) -1.4% James City County 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Sub-total 12,215,480 12,894,444 12,875,248 (19,196) -0.1% Total Local Revenue 88,433,251 95,043,769 97,331,130 2,287,361 2.4% State Revenue: Standards of Quality (SOQ) 29,960,337 29,778,514 30,181,521 403,007 1.4% Categorical/Incentive 1,705,685 1,913,521 2,924,742 1,011,221 52.8% Total State Revenue 31,666,022 31,692,035 33,106,263 1,414,228 4.5% Federal Revenue 98,076 110,000 110,000-0.0% Other Revenue 820,281 724,000 745,000 21,000 2.9% Grand Total $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% Enrollment Assumptions: * Based on a City-County split of 9.46% for the City and 90.54% for the County. **Other Federal revenue included in the grants fund 25.22% REVENUE SUMMARY BY SOURCE 0.65% 64.33% 9.81% TOTAL: $ 131,292,393 Local $84,455,882 Local (Sales Tax) $12,875,248 State $33,106,263 Other $855,000 14

Williamsburg-James City County Public Schools Projected Operating Expenditures by State Function Categories FY2018 Description FY2017 Budget % Total FY2018 Budget % Total Change ($) Change (%) Instruction $ 92,917,772 72.8% $ 95,923,609 73.1% $ 3,005,837 3.2% Student Attendance and Health* 4,448,428 3.5% 4,476,267 3.4% 27,839 0.6% Administration 2,922,795 2.3% 3,340,824 2.5% 418,029 14.3% Pupil Transportation Services 8,165,959 6.4% 8,256,946 6.3% 90,987 1.1% Operation and Maintenance Services 11,702,886 9.2% 11,692,192 8.9% (10,694) -0.1% Technology** 7,411,964 5.8% 7,602,555 5.8% 190,591 2.6% Total $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% *This function category includes Psychological Services and Speech & Audiology Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 6.3% 8.9% 5.8% 2.5% 73.1% 3.4% TOTAL: $131,292,393 Instruction Student Attendance & Health* Administration Pupil Transportation Operation & Maintenance Services Technology** 15

Williamsburg-James City County Public Schools Projected Operating Expenditures by State Object Categories FY 2018 Description FY2016-2017 Budget % Total FY2017-2018 Budget % Total Change ($) Change (%) Personnel Services $ 77,038,482 60.4% $ 78,238,211 59.6% $ 1,199,729 1.6% Employee Benefits 34,045,142 26.7% 35,696,099 27.2% 1,650,957 4.8% Purchased Services 5,413,772 4.2% 5,611,509 4.3% 197,737 3.7% Internal Services 1,200 0.0% 1,200 0.0% - 0.0% Other Charges 5,086,648 4.0% 5,160,774 3.9% 74,126 1.5% Materials and Supplies 4,360,822 3.4% 4,610,901 3.5% 250,079 5.7% Payments to Joint Operations 1,413,709 1.1% 1,665,346 1.3% 251,637 17.8% Capital Outlay 210,029 0.2% 308,353 0.2% 98,324 46.8% Total $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% 4.3% 3.9% 3.5% 1.3% 0.2% 59.6% 27.2% TOTAL: $131,292,393 Personnel Services Employee Benefits Purchased Services Other Charges Materials and Supplies Payments to Joint Operations Capital Outlay 16

Five-Year Personnel Full-Time Equivalents (FTE) History - Operating Fund Object Code Description FY2014 FY2015 FY2016 FY2017 FY2018 51110000 Salary - Administrative 10.00 10.00 12.50 13.00 14.00 51112000 Salary - Superintendent 1.00 1.00 1.00 1.00 1.00 51120000 Salary - Teacher 810.25 833.40 844.55 859.05 868.40 51122000 Salary - Librarian 18.00 18.00 18.00 18.00 18.00 51123000 Salary - Guidance Counselor 28.00 28.00 28.00 28.00 28.00 51124000 Salary - Supervisor 8.30 4.19 4.00 4.00 4.00 51126000 Salary - Principal 15.00 15.00 15.00 15.00 16.00 51127000 Salary - Assistant Principal 19.00 19.00 19.00 19.00 19.00 51130000 Salary - Other Professional 6.00 6.00 5.00 5.00 5.00 51131000 Salary - School Nurse 16.27 16.38 17.38 17.38 17.38 51132000 Salary - Psychologist 7.00 7.00 7.00 7.00 7.00 51134000 Salary - Social Worker 7.00 7.00 7.00 7.00 7.00 51139000 Salary - Therapist 29.19 29.19 29.19 29.19 29.19 51140000 Salary - Technical 17.00 18.20 17.20 17.20 17.20 51141000 Salary - Technical Support 10.00 10.00 10.00 11.00 11.00 51142000 Salary - Security Guard 9.00 9.00 9.00 9.00 9.00 51143000 Salary - Other Technical 9.00 9.00 9.00 9.00 9.00 51150000 Salary - Clerical 97.00 96.50 99.50 100.50 101.00 51151000 Salary - Teacher Assistant 204.71 204.71 205.71 211.71 213.71 51160000 Salary - Trades 15.00 15.00 15.00 17.00 17.00 51165000 Salary - Mechanic 7.00 7.00 7.00 7.00 7.00 51166000 Salary - Grounds worker 5.00 4.00 4.00 3.00 3.00 51170000 Salary - Bus Driver 97.80 98.13 98.13 101.93 101.93 51175000 Salary - Transit Aide 28.00 31.94 31.94 35.54 35.54 51191000 Salary - Custodian 85.81 85.81 87.31 87.31 87.31 Grand Total 1,560.33 1,583.45 1,601.41 1,632.81 1,646.66 1,700 Five-Year FTE History Operating Fund 1,632.81 1,646.66 1,600 1,560.33 1,583.45 1,601.41 1,500 1,400 1,300 FY14 FY15 FY16 FY17 FY18 17

Budget Components - Summary of Funds In addition to the operating funds described above, Williamsburg-James City County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Child Nutrition Services (CNS) Fund, State-Operated Programs Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The CNS fund supports the food service program that serves breakfast and lunch to our students. The State Operated Programs Fund provides funding for educational services to students detained by the Justice system in the Middle Peninsula Juvenile Detention Center and students at Eastern State Hospital. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The City and County also support WJCC Schools through Capital Improvement Project (CIP) funds that are maintained on the Division's books, for major capital improvements in our schools. 3.7% 2.1% 0.8% 2.8% Operating Grants Capital Improvements (CIP) State Operated (ES,MC) Child Nutrition Services 90.6% FY 2016 Unassigned Fund FY2016 Budget FY2017 Budget FY2018 Budget $ Variance % change % of Total Fund Balance Operating $ 124,259,156 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 90.6% $ 200,000 Grants 5,125,293 5,271,348 5,434,291 162,943 3.1% 3.7% - Capital Improvements (CIP) 27,013,415 10,077,181 3,040,645 (7,036,536) -69.8% 2.1% - State Operated (ES,MC) 1,060,436 1,081,883 1,092,285 10,402 1.0% 0.8% - Child Nutrition Services 4,075,300 4,086,586 4,102,678 16,092 0.4% 2.8% - Grand Total $ 161,533,600 $ 148,086,802 $ 144,962,292 $ (3,124,510) -2.1% 100.0% $ 200,000 * Percentage total may not equal 100% due to rounding 18

Williamsburg - James City County Public Schools Revenue & Expenditure Summary by Fund FY2018 Budget Summary - Other Funds Fund Budget 2017 Budget 2018 Change ($) Change (%) Grants Fund: Revenue by Source: Federal 3,747,123 3,952,153 205,030 5.5% State 898,225 836,062 (62,163) -6.9% Local 626,000 646,075 20,075 3.2% Expenditures by Object Category: Total $ 5,271,348 $ 5,434,290 $ 162,942 3.1% Personnel Services 3,080,848 3,106,842 25,994 0.8% Employee Benefits 1,155,789 1,240,217 84,428 7.3% Purchased Services 164,191 206,195 42,004 25.6% Internal Services 23,000 24,200 1,200 5.2% Other Charges 57,125 52,233 (4,892) -8.6% Materials and Supplies 697,444 482,433 (215,011) -30.8% Payments to Joint Operations 7,393 3,533 (3,860) -52.2% Capital Outlay 66,029 287,638 221,609 335.6% Other uses of funds 19,529 31,000 11,471 58.7% Total $ 5,271,348 $ 5,434,291 $ 162,943 3.1% Child Nutrition Services Fund: Revenue by Source: Federal 2,200,000 2,168,534 (31,466) -1.4% State 60,000 59,375 (625) -1.0% Local 1,826,586 1,874,769 48,183 2.6% Total $ 4,086,586 $ 4,102,678 $ 16,092 0.4% Expenditures by Object Category: Personnel Services 1,335,095 1,393,025 57,930 4.3% Employee Benefits 605,072 626,778 21,706 3.6% Purchased Services 45,000 35,350 (9,650) -21.4% Other Charges 19,000 17,065 (1,935) -10.2% Materials and Supplies 2,082,419 2,000,460 (81,959) -3.9% Capital Outlay - 30,000 30,000 100.0% Total $ 4,086,586 $ 4,102,678 $ 16,092 0.4% 19

Williamsburg - James City County Public Schools Revenue & Expenditure Summary by Fund FY2018 Budget Summary - Other Funds Fund Budget 2017 Budget 2018 Change ($) Change (%) State Operated Programs Fund: Revenue by Source: State 1,081,883 1,092,285 10,402 1.0% Total $ 1,081,883 $ 1,092,285 $ 10,402 1.0% Expenditures by Object Category: Personnel Services 727,045 725,848 (1,197) -0.2% Employee Benefits 314,438 327,376 12,938 4.1% Purchased Services 9,800 7,000 (2,800) -28.6% Other Charges 10,700 6,200 (4,500) -42.1% Materials and Supplies 9,900 25,861 15,961 161.2% Capital Outlay 10,000 - (10,000) -100.0% Total $ 1,081,883 $ 1,092,285 $ 10,402 1.0% Capital Projects Fund: Revenue by Source: Local 10,077,181 3,040,645 (7,036,536) -69.8% Total $ 10,077,181 $ 3,040,645 $ (7,036,536) -69.8% Expenditures by Object Category: Capital Outlay 10,077,181 3,040,645 (7,036,536) -69.8% Total $ 10,077,181 $ 3,040,645 $ (7,036,536) -69.8% 20

Capital Improvements Plan (CIP) The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of both James City County (County) and the City of Williamsburg (City). The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors and the City Council, represents the capital projects that the School Division intends to pursue. The 2018-2027 Capital Improvement Budget development process continues to be collaborative. Input is gathered from a variety of sources. At the building level, principals and teachers identified needs of the building in priority order. A committee comprised of school and central office level administrators, met and reviewed the individual requests and determine which projects would be included in the proposed plan to be presented to the School Board for consideration and adoption. Once the School Division approves the CIP it is forwarded to the County Staff and the Board of Supervisors, as well as the City Staff and City Council. They review the Board's plans, request additional information as needed, and then incorporate those portions of the Board's CIP that are pertinent to each jurisdiction. The County Board and the City Council have until May to review, discuss and approve the capital budget, including the consideration of the appropriate financing necessary to support the approved projects. The current James City County and City of Williamsburg five-year school contract was negotiated and went into effect on July 1, 2012. The funding formula used to calculate operational costs was also decided for all capital project costs approved by the governing bodies, with the exception of new schools. The funding formula for new schools will be negotiated at that time. Once the capital projects are underway, the County, the City, and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department forwards reimbursement requests to the County and/or City for approved CIPrelated costs. 21

DJ Montague: Entrance redesign X 140,269 140,269 Replace interior floors (vinyl), repaint interior, replace carpet X 341,033 341,033 Replace walk-in fridge & freezer 57,964 57,964 Sidewalk and Parking lot corrections ADA 80,627 80,627 DJ Montague Total 220,896 - - - 57,964 - - 341,033 - - 619,893 Matthew Whaley: Replace chiller and hot water heaters X 136,856 136,856 Replace gym HVAC & makeup air 152,963 152,963 Window replacement 237,139 237,139 HVAC replacement 3,838,823 3,838,823 Parking lot expansion 319,815 319,815 Replace carpeting 143,782 143,782 Matthew Whaley Total - 456,671 - - 143,782-3,838,823 390,102 - - 4,829,378 James River: Entrance redesign 39,669 39,669 Replace vinyl tiles + mitigation, repaint interior, replace carpet 294,920 294,920 Replace walk-in fridge & freezer 57,964 57,964 James River Total - - 334,589-57,964 - - - - - 392,553 Stonehouse: Roof Replacement X 155,825 155,825 Entrance redesign X 162,055 162,055 Replace vinyl flooring + mitigation, interior painting, replace carpet 369,702 369,702 Replace walk-in fridge & freezer 59,703 59,703 HVAC replacement 629,359 4,816,281 5,445,640 Sports Field Lights 403,175 403,175 CIP Summary 05/16/2017 School Board Adopted Capital Improvement Plan FY2018 to FY2027 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Clara Byrd Baker: Exterior masonry repairs X 1,311,023 1,311,023 Restroom renovation X 196,964 196,964 Replace electric convectors 370,753 370,753 Clara Byrd Baker Total 1,311,023 - - 196,964-370,753 - - - - 1,878,740 Rawls Byrd: Replace electrical switch gear X 69,000 69,000 Replace 100 bldg roof & gutter repairs X 71,530 71,530 HVAC System Replacement 209,852 4,005,000 4,214,852 Entrance redesign X 93,159 93,159 Restroom renovations, replace vinyl tiles, repaint interior, replace carpeting X 462,467 462,467 Replace pitched asphalt roofs 148,508 148,508 Replace Gutters 81,550 81,550 Rawls Byrd Total 209,852 4,005,000-696,156 - - 148,508 - - 81,550 5,141,066 22 Norge: Entrance redesign X 104,926 104,926 Repaint interior X 169,646 169,646 Replace gym flooring X 58,245 58,245 Replace vinyl tiles X 439,297 439,297 Replace restroom finishes and fittings X 685,998 685,998 Replace electrical system 159,980 159,980 Replace carpeting 333,292 333,292 Replace Walk-in refridgerator/freezer 58,715 58,715 Norge Total 104,926-169,646 1,183,540 493,272 - - - - 58,715 2,010,099

Matoaka: Repaint metal roof X 216,192 216,192 Replace vinyl floors, repaint CMU walls, replace carpeting 358,789 358,789 Replace air-cooled chillers 153,442 153,442 Matoaka Total - - 216,192 - - 358,789 - - 153,442-728,423 J. Blaine Blayton: Replace vinyl flooring 117,103 117,103 Repaint interior 215,642 215,642 Replace carpeting 46,234 46,234 J. Blaine Blayton Total - - - - - - 378,980 - - - 378,980 Toano: Replace walk-in fridge & freezer X 82,836 82,836 Replace store-front entrance windows X 72,791 72,791 Entrance redesign X 129,814 129,814 Replace lift station generator 62,688 62,688 Refinish restrooms X 375,358 375,358 Repaint walls, replace carpeting, replace vinyl tiles X 649,238 649,238 Replace roof skylights 162,355 162,355 Field Lighting 540,927 540,927 Toano Total 82,836-202,605 1,024,596-62,688 - - 162,355 540,927 2,076,007 Hornsby: Replace vinyl tiles, replace carpeting, repaint interior 755,748 755,748 Hornsby Total - - - - - - 755,748 - - - 755,748 Lafayette: Roof replacement X 2,692,234 2,692,234 Replace main electrical switch gear X 225,707 225,707 Replace electrical panels X 152,505 152,505 Entrance redesign X 110,177 110,177 Deep sand and refinish gym floor 103,466 103,466 Repaint interior X 315,283 315,283 Power wash and refinish metal roof X 56,275 56,275 Replace carpeting 80,123 80,123 Lafayette Total - 3,180,623-56,275 103,466 - - 80,123-315,283 3,735,771 Jamestown: Replace HVAC system X 320,000 5,580,000 5,900,000 EIFS repair 86,450 86,450 Replace walk-in fridge & freezer X 87,418 87,418 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Stonehouse Total - - 687,582 629,359 4,816,281 59,703 - - - 403,175 6,596,100 23 Berkeley: Replace electrical equip in 100&200 bldg X 180,031 180,031 Replace lighting fixtures X 85,822 85,822 Replace auditorium seating X 209,096 209,096 Entrance redesign X 110,176 110,176 Replace water source heat pumps/guidnce hvac X 382,783 382,783 Roof replacement X 296,700 296,700 Replace rubber roofs and canopy 122,651 122,651 Paint gym and refinish floor - 133,883 133,883 Replace rooftop HVAC 434,700 434,700 Replace vinyl tiles, repaint interior, & replace carpeting 828,291 828,291 Partial Roof Replacement 18,006 18,006 Baseball field refurbishment 106,136 106,136 Well removal 77,661 77,661 Berkeley Total 180,031 615,972 382,783 183,796 122,651 1,047,996 434,700 - - 18,006 2,985,935

Facilities - New Construction Warhill High School Innovation Maker's Space/Chemistry Lab 300,420 300,420 High School Innovation Renovations 300,000 300,000 600,000 Total 300,420 300,000 300,000 - - - - - - - 900,420 WJCC Grand Total 3,040,645 14,548,266 2,924,674 4,496,355 7,855,525 2,386,498 5,956,759 1,381,132 715,796 2,532,240 45,837,891 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Replace generator X 57,368 57,368 Partial roof replacement 697,728 697,728 Jamestown Total 406,450 5,580,000 144,786 - - - - - - 697,728 6,828,964 Warhill Overhaul cooling tower X 76,491 76,491 Replace media center carpet, repaint interior, replace flooring X 1,572,907 1,572,907 Replace rooftop heat pumps 56,856 56,856 Warhill Total - - 76,491-1,572,907 - - - - 56,856 1,706,254 Division Combined Projects: Brickwork X 86,569 86,569 Parking lots X 119,150 320,000 320,000 320,000 320,000 300,000 300,000 300,000 300,000 260,000 2,859,150 Sidewalks/Concrete Repairs X 95,668 169,874 265,542 Playground Equipment 90,000 90,000 110,000 100,000 100,000 100,000 100,000 100,000 100,000 890,000 Replace fire panels X 105,060 67,238 172,298 Division Combined Project Total 224,210 410,000 410,000 525,668 487,238 486,569 400,000 569,874 400,000 360,000 4,273,560 24

Future Budget Projections (Estimates Subject to Change) FIVE-YEAR ENROLLMENT and BUDGET PROJECTIONS Reference is made to the following Five-Year Enrollment and Budget Projections document. This report is devoted to estimating the costs (operating fund impact) associated with the enrollment increases and possible increased costs. These, and the revenue projections, are rough estimates. Some of the assumptions associated with the projections include: Expenditure Assumptions Assumes that staffing ratios will remain at a budgeted level (Elementary = 22:1, Middle = 18.5:1, and High = 20:1). Assumes the projected increase in enrollment (see following page) Assumes that costs will increase as depicted (e.g., 1.5% increase in wages and 9.0% increase in employee benefits each year. These estimates are reflected in the base budget increases. Revenue Assumptions (NOTE: These revenue projections will not be sufficient to cover expected costs.) Assumes that local funding will increase 3% each year Assumes that state funding will increase 3% each year. The assumptions contained herein are subject to change are only for discussion purposes. Actual cost and revenue numbers will be finalized with each year s respective budget proposals. The following analysis indicates a possible budget gap (difference between projected expenses and projected revenue) in all years, for example, FY2019 s projected budget gap is $3.5 million and that grows to a cumulative gap of $3.8 million in FY2022. This information represents estimates only and that are subject to change. The later year s information becomes less reliable as enrollment numbers and other variables change over time. WJCC provides the information for demonstrative purposes only for short and long term planning. 25

FIVE-YEAR ENROLLMENT and BUDGET PROJECTIONS FY2018 through FY2022 Williamsburg-James City County Public Schools and Low Projected Enrollment - Source: FutureThink (November 2016) Fiscal Year 2018 2019 2020 2021 2022 Grades K to 5 5,001 4,984 4,981 5,000 5,027 Grades 6 to 8 2,701 2,737 2,787 2,760 2,729 Grades 9 to 12 3,757 3,780 3,809 3,862 3,935 Grand Total 11,459 11,501 11,577 11,622 11,691 Increase from previous year 28 42 76 45 69 % Increase 0.4% 0.7% 0.4% 0.6% Fiscal Year 2018 2019 2020 2021 2022 Estimated Expenditure Increases: FTE Amount FTE Amount FTE Amount FTE Amount Prior Year Base Budget $ 131,292,393 $ 138,408,899 $ 145,673,336 $ 153,166,431 Additional Building Allocations $ 9,785 $ 16,497 $ 12,430 $ 16,875 Base Budget Increase $ 4,149,570 $ 4,059,387 $ 4,283,883 $ 4,516,746 Additional Staffing Costs 4.0 $ 257,151 6.0 $ 407,554 5.0 $ 332,352 4.8 $ 260,572 New Middle School $ 2,700,000 $ 2,781,000 $ 2,864,430 $ 2,950,363 Total Estimated Expenditures $ 131,292,393 4.0 $ 138,408,899 6.0 $ 145,673,336 5.0 $ 153,166,431 4.8 $ 160,910,987 % Increase 5.4% 5.2% 5.1% 5.1% Fiscal Year 2018 2019 2020 2021 2022 Estimated Revenues Increases: % Amount FTE Amount FTE Amount FTE Amount Prior Year Base Budget $ 131,292,393 $ 138,408,899 $ 145,673,336 $ 153,166,431 James City County 3.0% $ 2,424,938 3.0% $ 2,497,686 3.0% $ 2,572,617 3.0% $ 2,649,795 Williamsburg 3.0% $ 258,908 3.0% $ 266,676 3.0% $ 274,676 3.0% $ 282,916 State 3.0% $ 937,497 3.0% $ 965,622 3.0% $ 994,591 3.0% $ 1,024,429 Other 1.5% $ 11,100 1.5% $ 11,266 1.5% $ 11,435 1.5% $ 11,607 Total Estimated Revenue $ 131,292,393 2.9% $ 134,924,837 3.0% $ 142,150,149 3.0% $ 149,526,655 3.0% $ 157,135,178 Cumulative Budget Gap - Projected additional revenue increases or expenditure reductions $ (3,484,062) $ (3,523,187) $ (3,639,776) $ (3,775,809) 26

Budget Summary FY2018 REQUESTS FOR INFORMATION This executive summary is designed to provide citizens, taxpayers, customers, and other interested parties with a general overview of the WJCC School Board s budget/finances. Additional information is provided in the budget document and other Williamsburg-James City County Public Schools support documents. Please direct questions or requests for additional financial information to Christina Berta, Chief Financial Officer, at Christina.Berta@wjccschools.org or call at (757) 603-6494. 27

This page intentionally left blank 28

ORGANIZATIONAL SECTION

WJCC PUBLIC SCHOOLS AT-A-GLANCE Williamsburg-James City County Public Schools (WJCC) is comprised of nine elementary schools, three middle schools, and three high schools. For the 2016-2017 School Year, enrollment for Williamsburg-James City County Public Schools has continued to rise. The September 30, 2016, K-12 enrollment was 11,431 representing an increase of 128 students or 1.1% from the prior year. For FY2017, City enrollment was 933 and James City County enrollment was 10,498. Approximately 33% of our students are eligible for free and reduced meals under the Federal lunch program. In 2016-2017, Williamsburg-James City County Public Schools had the equivalent staff of approximately 1,778 full-time employees for all funds. WJCC Schools serve the public education needs for the City of Williamsburg and the County of James City in a unified school district in Virginia, a suburban community. The City and the County are located on the northern side of the Virginia Peninsula near the cities of Hampton and Newport News and located halfway between Hampton and Richmond. The 2010 Census data shows James City County as the 5 th fastest growing locality in the Commonwealth of Virginia, and it is the fastest growing locality in the Hampton Roads area. SCHOOL NAME STREET ADDRESS CITY/ COUNTY MAIL LOCATION ZIP 757- Elementary Schools: Clara Byrd Baker 3131 Ironbound Road James City County Williamsburg 23185 221-0949 Laurel Lane 112 Laurel Lane James City County Williamsburg 23185 229-7597 DJ Montague 5380 Centerville Road James City County Williamsburg 23188 258-3022 Norge 7311 Richmond Road James City County Williamsburg 23188 564-3372 Matthew Whaley 301 Scotland Street Williamsburg Williamsburg 23185 229-1931 James River 8901 Pocahontas Trail James City County Williamsburg 23185 887-1768 Stonehouse 3651 Rochambeau Drive James City County Williamsburg 23188 566-4300 Matoaka 4001 Brick Bat Road James City County Williamsburg 23188 564-4001 J. Blaine Blayton 800 Jolly Pond Road James City County Williamsburg 23188 565-9300 Middle Schools: Berkeley 1118 Ironbound Road Williamsburg Williamsburg 23188 229-8051 Toano 7817 Richmond Road James City County Toano 23168 566-4251 Lois Hornsby 850 Jolly Pond Road James City County Williamsburg 23188 565-9400 High Schools: Lafayette 4460 Longhill Road James City County Williamsburg 23188 565-4200 Jamestown 3751 John Tyler James City Highway County Williamsburg 23185 259-3600 Warhill 4615 Opportunity Way James City County Williamsburg 23188 565-4615 School Board & Central Office 117 Ironbound Road Williamsburg Williamsburg 23185 603-6400 29

VALUES, VISION and MISSION STATEMENT Core Values: Individualism, Integrity, Innovation, Accountability and Collaboration Vision: Pursuing excellence and championing the success of all students. Mission: WJCC provides every student with the knowledge, skills, and values to be a lifelong learner, communicate, think critically, work and live productively, and contribute constructively to the lives of others. WJCC is committed to providing the variety of programs necessary to address the range of students interests and needs as they grow academically, socially, and emotionally. 30

Deputy Superintendent * Chief Financial Officer * Director PR & Engagement * Coordinator Family & Community Engagement Comptroller Accountant Coordinator Payroll Coordinator Accounts Payable Williamsburg-James City County Public Schools Organizational Chart School Board Superintendent Senior Director Talent Management & Organizational Development * Senior Director Student Services * Senior Director Operations * Principals Elementary & Secondary Senior Director School Performance * Director Special Programs * 31 HR Director Operations & Compliance HR Director Employment Director Special Education Director Technology * Director Transportation Supervisor Early Childhood Coordinator Benefits Coordinator Human Resources Supervisor Student Services Supervisor Instructional Technology & Innovation Supervisor Child Nutrition Services Coordinator School Counseling Coordinator Career Readiness & 21 st Century Learning Coordinator Accountability & Assessment Coordinator Human Resources Supervisor Health Services Senior Network Engineer Manager Facilities Coordinator Mathematics (Primary) Coordinator Reading/ELA Supervisor Merrimac Center Programmer/DBA SIS Coordinator Records Administration Coordinator Mathematics (Secondary) Coordinator Science Supervisor SHIP Programmer/DBA IFAS/Argos Coordinator Health/PE Coordinator World Languages & ESL Coordinator Gifted Coordinator Social Studies Coordinator Fine Arts *Denotes Member of Superintendent s Cabinet Revised 9-9-2014 Coordinator Multicultural Education

August 16, 2016 September 20, 2016 Approved Budget Calendar (Revised) Date Process Responsible Parties Detail October 4, 2016, 6:30 p.m. Public Hearing prior to School Board Meeting October 18, 2016 November 15, 2016 December 13, 2016 TBD January 17, 2017, 6:30 p.m. Public Hearing prior to School Board Meeting School Board approval of the Budget Calendar Presentation of the Capital Improvement Development Committee Recommendations Conduct Public Hearing on Recommended Capital Improvement Plan School Board Prioritization of Capital Improvement Plan recommendations Conduct Public Hearing on Recommended Capital Improvement Plan Adoption of the School Board Capital Improvement Plan (CIP) School Board Retreat Conduct pre-budget Public Hearing School Board Superintendent CFO Superintendent CFO Senior Director of Operations Superintendent CFO Senior Director of Operations School Board Superintendent CFO Senior Director of Operations School Board School Board Superintendent CFO and Cabinet School Board Superintendent Present proposed Budget Calendar and receive input from the School Board in regard to the budget process. Superintendent presents the recommended capital budget proposal for the School Board s consideration in accordance with Virginia Code Section 22.1-92. Conduct budget public hearing in accordance with Virginia Code Section 22.1-92. Prioritization of Capital Improvement Development Committee recommendations in preparation for approval of 10-Year Capital Improvement Plan Conduct budget public hearing in accordance with Virginia Code Section 22.1-92. The School Board approves its budget proposal to forward to the County and City for their consideration. School Board Retreat to discuss the budget and enrollment projections. A public hearing is conducted to gather community input regarding budget priorities and suggestions. February 21, 2017 March 2017 (TBD) March 7, 2017, 6:30 p.m. Public Hearing prior to School Board Meeting March 21, 2017 Presentation of Superintendent s Proposed Operating Budget to School Board Joint Meeting Conduct Public Hearings on Proposed Operating Budget Approval of the School Board Proposed Operating Budget Superintendent CFO School Board JCC Board of Supervisors Williamsburg City Council School Board School Board Superintendent presents the recommended budget proposal for the School Board s consideration in accordance with Virginia Code Section 22.1-92. A joint meeting is held to discuss budget, enrollment, and other matters of interest. Conduct budget public hearing in accordance with Virginia Code Section 22.1-92. The School Board approves its budget proposal to forward to the County and City for their consideration. March 28, 2017 Approval of the School Board Proposed Operating Budget School Board The School Board approves its budget proposal to forward to the County and City for their consideration. May 16, 2017 Adoption of the School Board Operating Budget School Board Based upon the funding level provided by the County and City, the School Board is required to make any necessary adjustments to the proposed budget. 32

Budget Process From July to May of each fiscal year, the three primary phases in the budget development process include: 1) Superintendent s Proposed Budget (administrative recommendation presented to the School Board); 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors and the City Council); and 3) School Board Adopted Budget (School Board adopted budget based upon funding authorization/appropriation by the County and City). The process includes three opportunities to gather community input, one in the fall for the Capital Improvement Plan (CIP), and one prior to the development of the Superintendent s Proposed Operating Budget and another prior to approval of the School Board Proposed Budget. Williamsburg-James City County Public Schools personnel develop departmental and school budget requests using the WJCC Strategic Plan to provide direction. July/August The Chief Financial Officer (CFO) and Superintendent establish a budget calendar for presentation to the School Board in August. Budget development begins in July/August with the initiation of Capital Improvement Program (CIP) development committee meetings. September/October The Superintendent s Proposed Capital Improvement Plan (CIP) is presented to the School Board. A public hearing is conducted by the School Board to gather community input regarding the presented CIP in accordance with Virginia Code Section 22.1-92.. School division staff begin preparing budget request submissions during this timeframe for consideration during the Operating budget development process. December The School Board CIP is approved and transmitted to the County and City. Schools and departments submit budget proposals for consideration. The CFO and members of Cabinet meet with cost center managers to review budget requests and needs. Preliminary revenue estimates are formed based upon the Governor s Introduced Budget. January A pre-budget public hearing is conducted by the School Board to gather community input regarding budget priorities. The CFO analyzes budget requests for alignment with the Strategic Plan and cost/benefit justification. The CFO develops budget balancing strategies for consideration by Cabinet. A School Board retreat is held to discuss enrollment projections, the operating budget, and to receive mid-process guidance. February The Superintendent s Proposed Operating Budget is presented to the School Board. Revenue estimates are updated based upon General Assembly Action. March A joint meeting is held between the School Board, James City County Board of Supervisors and Williamsburg City Council. A public hearing is held to receive input on the Proposed Operating Budget in accordance with Virginia Code Section 22.1-92. The School Board Proposed Budget is approved and transmitted to the County and City. May The School Board Adopted Budget is approved. 33

READER S GUIDE TO THE BUDGET The Williamsburg-James City County Public Schools Budget is a document summarizing all educational programs and related services provided by the Williamsburg-James City County School Board to the approximately 10,998 K-12 students enrolled in the public school system in the City of Williamsburg and James City County. It is a plan for the coordinating of revenues and expenditures. HISTORICAL INFORMATION Under the terms of an agreement dated January 14, 1954, (the Agreement) between the governing bodies and the School Board of the City of Williamsburg (the City) and James City County (the County), effective July 1, 1955, the localities consolidated the operations of their school systems (the Schools). The agreement has been periodically amended with the most recent amendment in April 2012. The Schools are responsible for elementary and secondary education for the City and the County. Two members of the School Board are appointed by the City Council of the City of Williamsburg. Five members of the School Board are elected by the citizens of James City County. SCHOOL BOARD COMPOSITION and RESPONSIBILITIES OF THE BOARD and BOARD OF SUPERVISORS and CITY COUNCIL The School Board is a seven-member body vested with legislative powers. The members serve four-year overlapping terms. The Board is responsible for elementary, secondary, adult, and vocational education at 15 school locations. The Board appoints the Superintendent, who is the executive and administrative head of the public school division. The Board is responsible for setting policy, while the Superintendent and his staff are charged with managing the School Division s operations. The School Division is fiscally dependent with no taxing or borrowing authority. WJCC derives almost all of its funding from the City of Williamsburg, James City County and the Commonwealth of Virginia. The City Council and Board of Supervisors approves the School Board s Operating Budget at the total appropriation level and approves a Capital Improvement Plan that includes school projects with identified funding sources.. The School Board is fiscally dependent upon the governing bodies to provide financial resources for the operation of the Schools and the acquisition or construction of facilities. Costs related to the operation of the Schools are apportioned between the two localities in accordance with the Agreement, as amended. Based upon 22.1-100 of the Code of Virginia, local funds unexpended in any year shall become part of the appropriated funds of the City and County for the School Board for the following year. However, the governing bodies may approve a spending plan submitted by the School Board that allows for unexpended local funds at year-end to be retained by the Schools and used for school purposes. The city and county are also responsible for the redemption of debt and compliance with legal limits for debts.. The School Board has the responsibility to meet the educational needs of the community within the funds available. The Board of Supervisors and City Council are prohibited by law from exercising control over specific appropriations within the operating budget. The City and County appropriates funds by a single amount (lump sum). 34

READER S GUIDE TO THE BUDGET ACCOUNTING for SCHOOL BOARD FUNDS The accounts of the School Board are organized on the basis of funds and account groups, each of which is considered a separate accounting entity with a separate set of self-balancing accounts. The funds of the School Board consist of the General Fund (the Operating Budget), the Child Nutrition Fund (Food Services), and the School Grants Fund (various categorical grants). The School Board is also responsible for the planning, development, and execution of the approved schools Capital Improvement Program (CIP). The School Division utilizes the modified accrual basis for accounting and budgeting for all funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means the funds are collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, if measurable. Budgetary controls are maintained to ensure compliance with Virginia statutes governing public entities and school operations. These statutes provide legal standards for preparing, presenting, adopting, and administering the budget. The School Board presents a proposed budget to the City and the County, the governing bodies, who then adopt their own operating and capital project budgets incorporating their contributions to the School Division. The School Board makes any required adjustments, and then adopts an amended budget. The Superintendent is authorized to make expenditures and commitments of funds as approved by the Board in the adopted annual budget in accordance with the Board s policies and applicable state and federal regulations and laws. The accounting policies of the Schools conform to accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The following is a summary of the more significant accounting policies of the Schools: SOURCES of REVENUE Revenue for the operation of the School Division is received from three primary sources: federal, state (including State Sales tax), and local governing bodies. Federal Funds consist of categorical funds that are designated for specific programs. These funds are in addition to the operating budget and are recognized in the grants fund. The most significant federal grants include Class Size Reduction Initiative, Title 1 (No Child Left Behind Act-NCLB), and Title VIB IDEA (Individuals with Disabilities Education Act). These funds are subject to federal appropriation. State Funds consist of Standards of Quality (SOQ) payments and categorical amounts established by the General Assembly on a biennial basis. SOQ payments are derived by multiplying the per-pupil amounts determined by the General Assembly by the projected March 31 Average Daily Membership (ADM). The September 30 projected enrollment is used to estimate the March 31 ADM using historical rates of decline. SOQ payments are shared by the state and the local governments based upon a ratio entitled the Composite Index. The Composite Index is determined by the state with each biennium and represents the local governments ability to fund public education. In addition to SOQ payments, the state also provides categorical funds to pay the state s share of specific programs or expenditures, such as dropout prevention, vocational education, and special education. State Sales Tax, since 1985, is required by the Appropriations Act to be shown as a separate source of revenue in local budgets. One and one-eighth cent of the sales tax is returned by the state to localities for public education and is distributed to school divisions based on the number of school-aged children residing in each locality. An annual estimate of the school-age (5 to 19 year olds) population is provided to the Department of Education by the Weldon Cooper Center for Public Service at the University of Virginia.. The estimate is utilized by the state to determine the distribution of sales tax to each school division. 35

READER S GUIDE TO THE BUDGET Local Funds consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, as well as appropriations by the Board of Supervisors and City Council. The governing bodies must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the Standards of Quality. The local governments provide appropriations for education in excess of the Standards of Quality requirement. EXPENDITURE CATEGORIES Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating Budget are: Instruction Student Attendance and Health Administration Pupil Transportation Operations and Maintenance Technology The categories are then segregated by the following expenditure types: Personnel Services further segregated by object classifications full-time employees, substitutes, and part-time employees Fringe Benefits - further segregated by object classifications FICA, Virginia Retirement costs, Health Insurance, and other employee benefits Purchased Services - further segregated by object classifications tuition payments, consultants, school allocations, printing Other Charges - further segregated by object classifications utilities, fuel, postage Materials and Supplies - further segregated by object classifications instructional supplies, office supplies Capital Outlay - further segregated by object classifications school allocations, bus, vehicle and equipment replacements In addition, a cost center report is provided which breaks down expenses by the department or school which has control of those particular resources. BUDGET PROCESS The state code requires that the School Board present a balanced budget, in which revenues equal expenditures, to the City and County on or before April 1. This budget document covers the period from July 1 through June 30 and has been prepared based upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Operating Budget (administrative recommendation presented to the School Board); 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors and the City Council); and 3) School Board Adopted Budget (School Board adopted Operating Budget based upon funding authorization/appropriation by the County and City). The annual budget process begins in September with the development of the budget calendar. In October/November, the administration seeks approval from the School Board for the proposed calendar.. The School Board develops budget priorities that guide budget development. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. A pre-budget public hearing is conducted in January to receive community input. The Superintendent's Proposed 36

READER S GUIDE TO THE BUDGET Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors and the City Council. The localities must approve the appropriations for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. CAPITAL BUDGET PROCESS The budget calendar/timeline for the adoption of the Capital Improvement Program (CIP) closely follows that of the operating budget. The CIP process begins in October. The CIP is presented to the School Board for approval in February and is then sent to the City and County for consideration and approval. The City and County adopts the CIP in May along with the Operating Budget. BUDGET AMENDMENT PROCESS Amendments to the appropriated Operating Budget are made in accordance with Board Policy DA (Fiscal Management), which governs budget transfers. The policy states: The superintendent or his/her designee shall be responsible for administering the division budget in accordance with board policies and applicable state and federal regulations and laws; therefore, the superintendent or his/her designee is authorized to make expenditures and commitments of funds and will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division. 1. Funds may be transferred by the School Board from one category to another. These categories are defined as those contained under Section 22.1-115.1 2. The superintendent or designee shall be authorized by the School Board to make line item transfers within a category, up to $100,000 per transfer. Transfers in excess of $100,000 will require School Board approval. 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. Administrative control is also maintained at the cost center level; i.e., no budget (cost center) manager may expend or encumber more than the budgeted amount for the cost center. In addition, the policy does not permit capital outlay expenditures in excess of available capital outlay funds. CODE of VIRGINIA 22.1-92. Estimate of moneys needed for public schools; notice of costs to be distributed. A. It shall be the duty of each division superintendent to prepare, with the approval of the school board, and submit to the governing body or bodies appropriating funds for the school division, by the date specified in 15.2-2503, the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education and such other headings or items as may be necessary. 37

READER S GUIDE TO THE BUDGET 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. The notice shall be made available in a form provided by the Department of Education and shall be published on the school division's website or in hard copy upon request. To promote uniformity and allow for comparisons, the Department of Education shall develop a form for this notice and distribute such form to the school divisions for publication. B. Before any school board gives final approval to its budget for submission to the governing body, the school board shall hold at least one public hearing to receive the views of citizens within the school division. A school board shall cause public notice to be given at least 10 days prior to any hearing by publication in a newspaper having a general circulation within the school division. The passage of the budget by the local government shall be conclusive evidence of compliance with the requirements of this section. 15.2-2503. Time for preparation and approval of budget; contents. All officers and heads of departments, offices, divisions, boards, commissions, and agencies of every locality shall, on or before the first day of April of each year, prepare and submit to the governing body an estimate of the amount of money needed during the ensuing fiscal year for his department, office, division, board, commission or agency. If such person does not submit an estimate in accordance with this section, the clerk of the governing body or other designated person or persons shall prepare and submit an estimate for that department, office, division, board, commission or agency. The governing body shall prepare and approve a budget for informative and fiscal planning purposes only, containing a complete itemized and classified plan of all contemplated expenditures and all estimated revenues and borrowings for the locality for the ensuing fiscal year. The itemized contemplated expenditures shall include any discretionary funds to be designated by individual members of the governing body and the specific uses and funding allocation planned for those funds by the individual member; however, notwithstanding any provision of law to the contrary, general or special, an amendment to a locality's budget that changes the uses or allocation or both of such discretionary funds may be adopted by the governing body of the locality. The governing body shall approve the budget and fix a tax rate for the budget year no later than the date on which the fiscal year begins. The governing body shall annually publish the approved budget on the locality's website, if any, or shall otherwise make the approved budget available in hard copy as needed to citizens for inspection. 22.1-88. Of what school funds to consist. The funds available to the school board of a school division for the establishment, support and maintenance of the public schools in the school division shall consist of state funds appropriated for public school purposes and apportioned to the school board, federal funds appropriated for educational purposes and apportioned to the school board, local funds appropriated to the school board by a local governing body or such funds as shall be raised by local levy as authorized by law, donations or the income arising therefrom, and any other funds that may be set apart for public school purposes. 38

READER S GUIDE TO THE BUDGET 22.1-89. Management of funds. Each school board shall manage and control the funds made available to the school board for public schools and may incur costs and expenses. If funds are appropriated to the school board by major classification as provided in 22.1-94, no funds shall be expended by the school board except in accordance with such classifications without the consent of the governing body appropriating the funds. 22.1-90. Annual report of expenditures. Every school board shall submit at least once each year to the governing body or bodies appropriating funds to the school board a report of all its expenditures. Such report shall also be made available to the public either on the official school division website, if any, or in hard copy at the central school division office, on a template prescribed by the Board of Education. 22.1-91. 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. 22.1-93. Approval of annual budget for school purposes. Notwithstanding any other provision of law, including but not limited to Chapter 25 ( 15.2-2500 et seq.) of Title 15.2, the governing body of a county shall prepare and approve an annual budget for educational purposes by May first or within thirty days of the receipt by the county of the estimates of state funds, whichever shall later occur, and the governing body of a municipality shall prepare and approve an annual budget for educational purposes by May fifteen or within thirty days of the receipt by the municipality of the estimates of state funds, whichever shall later occur. Upon approval, each local school division shall publish the approved annual budget, including the estimated required local match, on the division's website, and the document shall also be made available in hard copy as needed to citizens for inspection. The Superintendent of Public Instruction shall, no later than the fifteenth day following final adjournment of the Virginia General Assembly in each session, submit estimates to be used for budgetary purposes relative to the Basic School Aid Formula to each school division and to the local governing body of each county, city and town that operates a separate school division. Such estimates shall be for each year of the next biennium or for the then next fiscal year. 22.1-94. Appropriations by county, city or town governing body for public schools. A governing body may make appropriations to a school board from the funds derived from local levies and from any other funds available, for operation, capital outlay and debt service in the public schools. Such appropriations shall be not less than the cost apportioned to the governing body for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by law. The amount appropriated by the governing body for public schools shall relate to its total only or to such major classifications prescribed by the Board of Education pursuant to 22.1-115. The appropriations may be made on the same periodic basis as the governing body makes appropriations to other departments and agencies. 39

READER S GUIDE TO THE BUDGET WJCC PUBLIC SCHOOLS ACCOUNTING REQUIREMENTS Williamsburg-James City County Public Schools prepares audited financial statements at the conclusion of each fiscal year. These statements more fully discuss our accounting requirements and are available upon request. The items below are selected items from these statements. Basis of accounting determines when transactions are recorded in the financial records and reported in the financial statements. Government-wide statements are prepared using the accrual basis of accounting. Governmental funds use the modified accrual basis of accounting and fiduciary funds use the accrual basis of accounting. Differences in the accrual and modified accrual basis of accounting arise in the recognition of revenue, the recording of deferred revenue, and in the presentation of expenses versus expenditures. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual (i.e., both measurable and available). Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Schools consider collections within 45 days of year end as available. Expenditures, other than principal and interest on long-term debt which is recorded when due, are recorded when the related fund liability is incurred. In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as guidance. There are, however, essentially two types of these revenues. In one, monies must be expended for the specific purpose or project before any amounts will be paid to the schools; therefore, revenues are recognized based upon the expenditures recorded. In the other, monies are virtually unrestricted as to purpose of expenditure and are usually revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenues at the time of receipt or earlier if the accrual criteria are met. Under the accrual basis of accounting, revenues are recognized when earned. Deferred revenue arises when assets are recognized before revenue recognition criteria have been satisfied. Expenses are recognized at the time they are incurred. The following is a list of the major revenue sources which meet the susceptible to accrual criteria: (1) Commonwealth of Virginia, (2) state sales taxes, (3) federal government, (4) interest on deposits, and (5) insurance proceeds. 40

GOALS 1. Ensure student progress in mastering foundational academic skills and 21st Century skills. 2. Structure academic programs (e.g., length and frequency, blended learning) to meet the differential needs and interests of students. 3. Develop structures to ensure student and staff physical and emotional safety, student readiness to learn and student engagement in learning. 4. Employ flexible learning resources, particularly using new technologies, to accommodate varied learning styles. 5. Restructure the Division s organization and procedures to engage professionals in shared problem solving and decision-making. 6. Align curriculum, instruction and assessments with research-based, high-yield, best practices, to help professionals meet the diverse needs of students. 7. Encourage and celebrate innovation and excellence that inspires more creativity and depth in teaching. 8. Establish effective partnerships with families. 9. Engage parents and the community in ensuring student success. 10. Develop and maintain a transparent strategic management system linked to key budget decisions. 11. Employ effective and varied communication methods to involve WJCC stakeholders. 41

This page intentionally left blank 42

FINANCIAL SECTION

FISCAL YEAR 2018 FINANCIAL SUMMARIES All Funds 43

WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS Fiscal Year 2018 Operating $131,292,393 Grants $5,434,291 Child Nutrition Services $4,102,678 State-Operated Programs $1,092,285 Capital Improvement Project $3,040,645 44

Budget Components - Summary of Funds In addition to the operating funds described above, Williamsburg-James City County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Child Nutrition Services (CNS) Fund, State-Operated Programs Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The CNS fund supports the food service program that serves breakfast and lunch to our students. The State Operated Programs Fund provides funding for educational services to students detained by the Justice system in the Middle Peninsula Juvenile Detention Center and students at Eastern State Hospital. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The City and County also support WJCC Schools through Capital Improvement Project (CIP) funds that are maintained on the Division's books, for major capital improvements in our schools. 3.7% 2.1% 0.8% 2.8% Operating Grants Capital Improvements (CIP) State Operated (ES,MC) Child Nutrition Services 90.6% FY 2016 Unassigned Fund FY2016 Budget FY2017 Budget FY2018 Budget $ Variance % change % of Total Fund Balance Operating $ 124,259,156 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 90.6% $ 200,000 Grants 5,125,293 5,271,348 5,434,291 162,943 3.1% 3.7% - Capital Improvements (CIP) 27,013,415 10,077,181 3,040,645 (7,036,536) -69.8% 2.1% - State Operated (ES,MC) 1,060,436 1,081,883 1,092,285 10,402 1.0% 0.8% - Child Nutrition Services 4,075,300 4,086,586 4,102,678 16,092 0.4% 2.8% - Grand Total $ 161,533,600 $ 148,086,802 $ 144,962,292 $ (3,124,510) -2.1% 100.0% $ 200,000 * Percentage total may not equal 100% due to rounding 45

Williamsburg - James City County Public Schools FY2018 Summary by State Object - All Funds Object Description Operating Grants Child Nutrition State Operated CIP Total 1110 Administrative Salary & Wages $ 1,539,515 $ - $ 99,157 $ 99,934 $ - $ 1,738,606 1112 Superintendent Salaries & Wages 189,000 - - - - 189,000 1120 Instructional Salaries & Wages 46,711,470 1,959,796-532,572-49,203,838 1122 Librarian Salaries & Wages 1,020,430 - - - - 1,020,430 1123 Counselor Salaries & Wages 1,597,859 - - - - 1,597,859 1124 Supervisor Salaries & Wages 343,776 80,198 - - - 423,974 1126 Principal Salaries & Wages 1,415,219 - - - - 1,415,219 1127 Asst Principal Salary & Wages 1,289,636 - - - - 1,289,636 1130 Other Prof. Salaries & Wages 2,517,534 302,427 47,565 58,613-2,926,139 1131 School Nurse Salaries & Wages 813,788 46,261 - - - 860,049 1132 Psychologist Salaries & Wages 429,599 - - - - 429,599 1140 Technical Salaries & Wages 1,651,727 103,021 - - - 1,754,748 1141 Tech Support Salaries & Wages 482,628 - - - - 482,628 1142 Security Guard Salaries & Wages 347,051 - - - - 347,051 1150 Clerical Salaries & Wages 3,599,471 63,647 42,054 28,329-3,733,501 1151 Instr Aides Salaries & Wages 4,297,748 229,564 - - - 4,527,312 1160 Trades Salaries & Wages 1,412,626 - - - - 1,412,626 1170 Bus Driver Salaries & Wages 2,205,943 - - - - 2,205,943 1175 Bus Aids Salaries & Wages 583,327 - - - - 583,327 1180 Laborer Salaries & Wages 16,000 - - - - 16,000 1190 Service Salaries & Wages 2,487,354-1,204,249 - - 3,691,603 1520 Substitute Salaries & Wages 1,644,080 7,000-6,400-1,657,480 1620 Supplemental Salaries & Wages 640,726 246,254 - - - 886,980 1700 Stipends 1,001,704 68,674 - - - 1,070,378 1000's Personnel Services (Wages) Total 78,238,211 3,106,842 1,393,025 725,848-83,463,926 2100 FICA Benefits 5,984,794 235,983 106,046 55,527-6,382,350 2210 VRS Benefits Plan 1 & 2 11,349,182 423,308 98,855 114,016-11,985,361 2220 VRS Benefits Hybrid 19,258 15,521 - - - 34,779 2300 HMP Benefits 15,980,798 496,681 406,490 140,088-17,024,057 2400 Group Life Insurance 974,087 35,224 7,937 9,152-1,026,400 2510 Disability Insurance Hybrid - 429 - - - 429 2600 Unemployment Insurance 55,753 - - - - 55,753 2700 Worker's Compensation 335,554 - - - - 335,554 2750 Retiree Health Care Credit 884,173 33,071 7,450 8,593-933,287 2800 Other Benefits 112,500 - - - - 112,500 2000's Fringe Benefits Total 35,696,099 1,240,217 626,778 327,376-37,890,470 1/2000's Wages & Fringe Benefits Total 113,934,310 4,347,059 2,019,803 1,053,224-121,354,396 3000 Purchased Services 5,319,509 206,195 35,350 7,000-5,568,054 3810 Tuition Paid-Oth Div In-State 22,000 - - - - 22,000 3830 Tuition Paid-Private Schools 270,000 - - - - 270,000 3000's Purchased Services Total 5,611,509 206,195 35,350 7,000-5,860,054 4000 Internal Services 1,200 24,200 - - - 25,400 4000's Internal Services Total 1,200 24,200 - - - 25,400 46

Williamsburg - James City County Public Schools FY2018 Summary by State Object - All Funds Object Description Operating Grants Child Nutrition State Operated CIP Total 5001 Telecommunications 454,000 - - - - 454,000 5101 Electricity 2,440,729 - - - - 2,440,729 5102 Heating Fuel 351,000 - - - - 351,000 5103 Water/Sewer Services 240,400 - - - - 240,400 5104 Refuse Removal 99,000 - - - - 99,000 5200 Communications 67,290 - - - - 67,290 5300 Insurance 268,735 - - - - 268,735 5400 Leases and Rentals 395,732 - - - - 395,732 5500 Travel 227,000 47,572 13,500 5,400-293,472 5800 Miscellaneous 40,900 361 3,565 800-45,626 5801 Dues & Memberships 118,900 - - - - 118,900 5804 Graduation Expenditures 57,000 - - - - 57,000 5805 Staff Development 119,853 4,300 - - - 124,153 5806 Testing Services 280,235 - - - 280,235 5000's Other Charges Total 5,160,774 52,233 17,065 6,200-5,236,272 6000 Materials and Supplies 1,622,018 6,600 155,235 1,300-1,785,153 6002 Food Supplies 1,075,000-1,845,225 - - 2,920,225 6008 Vehicle/Powered Equip Fuels 476,000 - - - - 476,000 6009 Vehicle/Powered Equip Supplies 352,974 - - - - 352,974 6020 Textbooks and Workbooks 1,000,459 - - 1,000-1,001,459 6030 Instructional Materials 84,450 247,833-8,003-340,286 6040 Tech-Software/On line Content - 8,000-5,558-13,558 6045 Technology Supplies - - - 10,000-10,000 6050 Non-Capitalized Tech Hardware - 220,000 - - - 220,000 6000's Materials and Supplies Total 4,610,901 482,433 2,000,460 25,861-7,119,655 7000's Tuition Payments to Joint Ops 1,665,346 3,533 - - - 1,668,879 8100 Capital Outlay Replacement 200,803-30,000-3,040,645 3,271,448 8110 Technology-Hardware Replace 43,150 - - - - 43,150 8200 Capital Outlay Additions 41,900 21,373 - - - 63,273 8210 Technology-Hardware Additions 22,500 266,265 - - - 288,765 8000's Capital/Equip. Outlay Total 308,353 287,638 30,000-3,040,645 3,666,636 9000's Other Uses of Funds - 31,000 - - 31,000 GRAND TOTAL $ 131,292,393 $ 5,434,291 $ 4,102,678 $ 1,092,285 $ 3,040,645 $ 144,962,292 47

Williamsburg - James City County Public Schools FTEs by State Object - All Funds FY2018 Child Nutrition State Operated Object Code Description Operating Grants CIP Total FTEs 51110000 Salary - Administrative 14.00-1.00 1.00-16.00 51112000 Salary - Superintendent 1.00 - - - - 1.00 51120000 Salary - Teacher 868.40 34.66-8.50-911.56 51122000 Salary - Librarian 18.00 - - - - 18.00 51123000 Salary - Guidance Counselor 28.00 - - - - 28.00 51124000 Salary - Supervisor 4.00 1.00 - - - 5.00 51126000 Salary - Principal 16.00 - - - - 16.00 51127000 Salary - Assistant Principal 19.00 - - - - 19.00 51130000 Salary - Other Professional 5.00 1.71 1.00 1.00-8.71 51131000 Salary - School Nurse 17.38 0.73 - - - 18.11 51132000 Salary - Psychologist 7.00 - - - - 7.00 51134000 Salary - Social Worker 7.00 - - - - 7.00 51139000 Salary - Therapist 29.19 4.22 - - - 33.41 51140000 Salary - Technical 17.20 1.80 - - - 19.00 51141000 Salary - Technical Support 11.00 - - - - 11.00 51142000 Salary - Security Guard 9.00 - - - - 9.00 51143000 Salary - Other Technical 9.00 - - - - 9.00 51150000 Salary - Clerical 101.00 2.07 1.00 1.00-105.07 51151000 Salary - Teacher Assistant 213.71 11.43 - - - 225.14 51160000 Salary - Trades 17.00 - - - - 17.00 51165000 Salary - Mechanic 7.00 - - - - 7.00 51166000 Salary - Grounds worker 3.00 - - - - 3.00 51170000 Salary - Bus Driver 101.93 - - - - 101.93 51175000 Salary - Transit Aide 35.54 - - - - 35.54 51191000 Salary - Custodian 87.31 - - - - 87.31 51193000 Salary - Cafeteria Worker - - 44.44 - - 44.44 51194000 Salary - Cafeteria Manager - - 15.00 - - 15.00 Grand Total 1,646.66 57.62 62.44 11.50-1,778.22 48

Fund Balance (Unassigned/Restricted) Please note that as a dependent school division we are only allowed to carry a relatively small operating fund balance as approved by the City/County. Child Nutrition Services as an enterprise fund may carry a fund balance to cover future liabilities. Fund FY 2013 Actual Unassigned/ Restricted Fund Balance FY 2014 Actual Unassigned/ Restricted Fund Balance FY 2015 Actual Unassigned/ Restricted Fund Balance FY 2016 Actual Unassigned/ Restricted Fund Balance Operating - Unassigned $ 500,000 $ 500,000 $ 500,000 $ 200,000 Child Nutrition Services - Restricted 672,806 633,524 418,541 497,895 Grand Total $ 1,172,806 $ 1,133,524 $ 918,541 $ 697,895 49

This page intentionally left blank 50

FISCAL YEAR 2018 FINANCIAL SUMMARIES Operating Budget 51

Williamsburg-James City County Public Schools FY2018 Projected Operating Revenue by Source Description FY2016-2017 Budget % Total FY2017-2018 Budget % Total Change ($) Change (%) Local Appropriation: Williamsburg* $ 7,832,238 6.1% $ 8,064,808 6.1% $ 232,570 3.0% James City County* 74,317,087 58.3% 76,391,074 58.2% 2,073,987 2.8% Sub-total 82,149,325 64.4% 84,455,882 64.3% 2,306,557 2.8% State Sales Tax: Williamsburg* 1,158,903 0.9% 1,142,717 0.9% (16,186) -1.4% James City County* 11,735,541 9.2% 11,732,531 8.9% (3,010) 0.0% Sub-total 12,894,444 10.1% 12,875,248 9.8% (19,196) -0.1% Total - Local 95,043,769 74.5% 97,331,130 74.1% 2,287,361 2.4% State: Standards of Quality (SOQ) 29,778,514 23.3% 30,181,521 23.0% 403,007 1.4% Categorical/Incentive 1,913,521 1.5% 2,924,742 2.2% 1,011,221 52.8% Total - State 31,692,035 24.8% 33,106,263 25.2% 1,414,228 4.5% Total - Federal 110,000 0.1% 110,000 0.1% - 0.0% Total - Other 724,000 0.6% 745,000 0.6% 21,000 2.9% Total Operating Revenues $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% Projected Operating Expenditures by State Function Categories Description FY2016-2017 Budget % Total FY2017-2018 Budget % Total Change ($) Change (%) Instruction 92,917,772 72.8% 95,923,609 73.1% $ 3,005,837 3.2% Student Attendance and Health** 4,448,428 3.5% 4,476,267 3.4% 27,839 0.6% Administration 2,922,795 2.3% 3,340,824 2.5% 418,029 14.3% Pupil Transportation Services 8,165,959 6.4% 8,256,946 6.3% 90,987 1.1% Operation and Maintenance Services 11,702,886 9.2% 11,692,192 8.9% (10,694) -0.1% Technology*** 7,411,964 5.8% 7,602,555 5.8% 190,591 2.6% Total Operating Expenditures $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% * Based on a City-County split of 9.46% for the City and 90.54% for the County. **This function category includes Psychological Services and Speech & Audiology Services. ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 52

OPERATING BUDGET REVENUE OVERVIEW Overview of Operating Budget Revenue Funding As a public school system in the Commonwealth of Virginia, WJCC funding is from two main sources: the Commonwealth and the County/City. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In James City County, the composite index for FY 2018 is 0.5641. This means that for every dollar of support called for by the SOQ, the County of James City is required to pay about 56.4 cents and the state about 43.6 cents (Williamsburg has a composite index of 0.7747). Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions between the County of James City and City of Williamsburg. Williamsburg and James City County have established a funding contract which delineates the funding split each locality provides. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Lottery: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. State sales tax, which helps support Williamsburg-James City County local appropriations, revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts. All statewide revenue is pooled and allocated based on number of students that school divisions have in their systems. 53

OPERATING BUDGET REVENUE OVERVIEW STATE REVENUE SUMMARY and DEFINITIONS Basic School Aid (SOQ) - Based upon average daily membership; calculated by formula Salary Supplement - State share of salary increase for SOQ instructional personnel Foster Home Children - Funds for pupils from other localities placed in WJCC PS General Adult Education -Funds for adults seeking a diploma and needing English as a Second Language Gifted and Talented (SOQ) - State share of support costs for gifted education program Textbook (SOQ & Lottery) - State funding on a per pupil basis Special Education (SOQ) - State reimbursements for additional cost of special education Special Education (Homebound) - State share of Homebound costs for special education programs Special Education (Regional Tuition) - Costs for New Horizons special education placements Remedial Summer School - Remedial Education costs for Summer School Prevention, Intervention & Remediation (SOQ) - Remedial Education payments Early Reading Initiative (SOQ) Funding for early reading specialist positions Vocational Education (SOQ) - Vocational Education; includes some funds for Adult Education Vocational Education-Categorical - State share of support costs for Vocational Education programs Social Security - State share of Social Security for SOQ personnel Virginia Retirement System - State share of Virginia Retirement System for SOQ personnel State Employee Insurance - State share of life insurance for SOQ personnel Other State Funds - State funds for enrollment loss English as a Second Language - Funds for the English as a Second Language program At-Risk Initiative - Funds to assist in the instruction of at-risk students Class Size Initiative Funds to reduce class sizes in Grades K-3 Algebra Readiness Funds for at-risk of failing the Algebra I end-of-course. Sales Tax Revenue State sales tax, which helps support Williamsburg-James City County local appropriations, revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts. All statewide revenue is pooled and allocated based on number of students that school divisions have in their systems. Local Revenue Local revenues consist of the appropriations by Board of Supervisors and City Council. The School Board is a fiscally dependent body. Therefore, the School Board must rely on City/County to levy taxes and appropriate the required funds and to approve the total budget. The County and City must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the SOQ. However, the local governments provide appropriations for education that are in excess of the SOQ payments. Federal Revenue Includes federal revenue not recognized in the grants fund, primarily impact aid. Other Revenue Other revenues consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, etc. 54

Williamsburg-James City County Public Schools Revenue Summary Operating Fund - School Board Approved Budget Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change Local Revenue: Local Appropriation Williamsburg $ 7,414,270 7,832,238 8,064,808 $ 232,570 3.0% James City County 68,803,501 74,317,087 76,391,074 2,073,987 2.8% Sub-total 76,217,771 82,149,325 84,455,882 2,306,557 2.8% State Sales Tax Williamsburg 1,083,517 1,158,903 1,142,717 (16,186) -1.4% James City County 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Sub-total 12,215,480 12,894,444 12,875,248 (19,196) -0.1% Total Local Revenue 88,433,251 95,043,769 97,331,130 2,287,361 2.4% State Revenue: Standards of Quality (SOQ) 29,960,337 29,778,514 30,181,521 403,007 1.4% Categorical/Incentive 1,705,685 1,913,521 2,924,742 1,011,221 52.8% Total State Revenue 31,666,022 31,692,035 33,106,263 1,414,228 4.5% Federal Revenue 98,076 110,000 110,000-0.0% Other Revenue 820,281 724,000 745,000 21,000 2.9% Grand Total $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% Enrollment Assumptions: * Based on a City-County split of 9.46% for the City and 90.54% for the County. **Other Federal revenue included in the grants fund 25.22% REVENUE SUMMARY BY SOURCE 0.65% 64.33% 9.81% TOTAL: $ 131,292,393 Local $84,455,882 Local (Sales Tax) $12,875,248 State $33,106,263 Other $855,000 55

Object Code Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change LOCAL REVENUE Williamsburg-James City County Public Schools Projected Revenue Detail Operating Fund - School Board Approved Budget 411000 Appropriation-Operations-Wmsbg $ 7,414,270 7,832,238 8,064,808 $ 232,570 3.0% 411000 Appropriation-Operations-JCC 68,803,501 74,317,087 76,391,074 2,073,987 2.8% Total: Local Appropriations 76,217,771 82,149,325 84,455,882 2,306,557 - #DIV/0! 2.8% 42403081 Sales Tax Receipts - Wmsbg 1,083,517 1,158,903 1,142,717 (16,186) -1.4% 42403082 Sales Tax Receipts - JCC 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Total: Sales Tax 12,215,480 12,894,444 12,875,248 #REF! (19,196) #REF! -0.1% TOTAL LOCAL REVENUE* 88,433,251 95,043,769 97,331,130 2,287,361 - #DIV/0! 2.4% STATE REVENUE 424021 Basic School Aid - JCC 21,385,153 20,622,671 20,616,278 (6,393) 0.0% 424023 Remedial Summer - JCC 66,457 66,389 68,446 2,057 3.1% 424026 Gifted & Talented - JCC 211,007 220,141 220,154 13 0.0% 424023 Remedial Education - JCC 386,098 454,042 454,067 25 0.0% 424030 Special Education SOQ - JCC 2,469,232 2,559,143 2,559,289 146 0.0% 424032 Textbook Payments - JCC 431,981 503,481 503,510 29 0.0% 424035 Vocational SOQ - JCC 121,217 114,657 114,663 6 0.0% 424039 Social Security-Instruct-JCC 1,158,294 1,215,364 1,215,433 69 0.0% 424041 Retirement - Instructional-JCC 2,289,652 2,508,694 2,793,203 284,509 11.3% 424050 Group Life-Instructional-JCC 71,832 82,553 82,558 5 0.0% 424081 English as 2nd Language-JCC 137,759 136,158 190,251 54,093 39.7% 424021 Basic School Aid - Wmsbg 885,798 912,871 951,339 38,468 4.2% 424023 Remedial Summer - Wmsbg 8,211 9,256 9,594 338 3.7% 424026 Gifted & Talented - Wmsbg 9,107 10,064 10,133 69 0.7% 424023 Remedial Education - Wmsbg 17,026 20,538 21,111 573 2.8% 424030 Special Education SOQ - Wmsbg 108,886 115,426 118,642 3,216 2.8% 424032 Textbook Payments - Wmsbg 19,049 22,547 23,175 628 2.8% 424035 Vocational SOQ - Wmsbg 5,345 5,135 5,278 143 2.8% 424039 Social Security-Instruct-Wmsbg 51,077 54,837 56,576 1,739 3.2% 424041 Retirement - Instructional-Wmsbg 100,769 113,166 129,619 16,453 14.5% 424050 Group Life-Instructional-Wmsbg 3,168 3,697 3,800 103 2.8% 424081 English as 2nd Language-Wmsbg 23,219 27,684 34,402 6,718 24.3% Total: State - SOQ 29,960,337 29,778,514 30,181,521 403,007 1.4% 424067 At Risk 4 Year-Olds - JCC 274,295 277,187 277,088 (99) 0.0% 424029 Compensation Supp - JCC 338,349 313,496 204,786 (108,710) -34.7% 424045 Early Reading - JCC 105,257 111,017 125,250 14,233 12.8% 424069 Reduced K-3 Class Size - JCC 376,276 482,214 484,727 2,513 0.5% 424057 Regional Programs-Spec Ed-JCC 265,000 240,000 290,000 50,000 20.8% 424062 Foster Care -JCC or Wmsbg 10,703 10,020 21,769 11,749 117.3% 424064 At Risk 4 Year-Olds - Wmsbg 11,528 12,617 13,015 398 3.2% 424029 Compensation Supp - Wmsbg 14,723 14,458 9,738 (4,720) -32.6% 424045 Early Reading - Wmsbg 5,707 6,621 7,356 735 11.1% 424069 Reduced K-3 Class Size - Wmsbg 30,856 37,190 35,308 (1,882) -5.1% 424054 Regional Programs-Spec Ed-Wmsb 20,842 25,000 17,450 (7,550) -30.2% 424057 CTE/Vocational Occup./Tech Ed Wmsbg - 23,000 9,417 (13,583) -59.1% 424052 Homebound - Wmsbg 11,399 13,098 14,599 1,501 11.5% 424039 HCD Indirect Costs 34,335 32,000 35,000 3,000 9.4% 424046 Supplemental Lottery Per Pupil Allocation - Wmsbg - 10,766 57,868 47,102 437.5% 424046 Supplemental Lottery Per Pupil Allocation - JCC - 240,413 1,257,262 1,016,849 423.0% National Board Certification Payments 137,500 - - - 0.0% 56

Williamsburg-James City County Public Schools Projected Revenue Detail Operating Fund - School Board Approved Budget Object Code Description 2016 Actual 2017 Budget 2018 Budget $ Difference % Change Industry Certifications - Wmsbg 7,525 - - - 0.0% Career Switchers 2,000 - - - 0.0% 424093 Algebra Readiness - Wmsbg 2,600 3,022 2,252 (770) -25.5% 424093 Algebra Readiness - JCC 56,790 61,402 61,857 455 0.7% Total: State - Categorical/Incentive 1,705,685 1,913,521 2,924,742 1,011,221 52.8% - TOTAL STATE REVENUE 31,666,022 31,692,035 33,106,263 1,414,228-4.5% FEDERAL REVENUE Impact Aid 98,076 90,000 90,000-0.0% 413000 Medicaid - 20,000 20,000-0.0% TOTAL FEDERAL REVENUE** 98,076 110,000 110,000-0.0% 411020 Interest on Investments 447 3,000 2,000 (1,000) -33.3% 411030 Rents 95,710 90,000 50,000 (40,000) -44.4% 411040 WHRO-Lease Berkeley Tower 52,613 45,000 50,000 5,000 11.1% 411050 Tuition - Day School 9,471 10,000 10,000-0.0% 411080 Special Fees from Students 86,713 80,000 80,000-0.0% 411090 Athletic Fees 84,678 100,000 100,000-0.0% 411070 Tuition - Summer School 7,125 10,000 10,000-0.0% 412070 Refunds - Other 12,281 1,000 3,000 2,000 200.0% 412095 Insurance Adjustments 6,787 - - - 0.0% 412030 Sale of Other Equipment 2,643 5,000 5,000-0.0% 413000 Other Funds 93,343 45,000 70,000 25,000 55.6% 412090 Custodial contract payments 252,211 250,000 250,000-0.0% 41900110 E RATE 116,259 85,000 115,000 30,000 35.3% Total: Other 820,281 724,000 745,000 21,000-2.9% TOTAL OTHER REVENUE 820,281 724,000 745,000 21,000 2.9% GRAND TOTAL $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 57

Williamsburg-James City County Public Schools 5 Year Revenue Summary Object Code Description 2014 Actual 2015 Actual 2016 Actual 2017 Budget 2018 Budget $ Difference % Change LOCAL REVENUE 411000 Appropriation-Operations-Wmsbg $ 7,183,634 $ 7,434,698 $ 7,414,270 7,832,238 8,064,808 $ 232,570 3.0% 411000 Appropriation-Operations-JCC 67,128,131 69,064,264 68,803,501 74,317,087 76,391,074 2,073,987 2.8% Total: Local Appropriations 74,311,765 76,498,962 76,217,771 82,149,325 84,455,882 2,306,557 - #DIV/0! 2.8% 42403081 Sales Tax Receipts - Wmsbg 985,974 1,094,254 1,083,517 1,158,903 1,142,717 (16,186) -1.4% 42403082 Sales Tax Receipts - JCC 10,337,543 10,515,793 11,131,963 11,735,541 11,732,531 (3,010) 0.0% Total: Sales Tax 11,323,517 11,610,047 12,215,480 12,894,444 12,875,248 #REF! (19,196) #REF! -0.1% TOTAL LOCAL REVENUE* 85,635,282 88,109,009 88,433,251 95,043,769 97,331,130 2,287,361 - #DIV/0! 2.4% STATE REVENUE 424021 Basic School Aid - JCC 18,918,012 20,959,945 21,385,153 20,622,671 20,616,278 (6,393) 0.0% 424023 Remedial Summer - JCC 61,418 74,603 66,457 66,389 68,446 2,057 3.1% 424026 Gifted & Talented - JCC 200,501 207,759 211,007 220,141 220,154 13 0.0% 424023 Remedial Education - JCC 322,545 380,154 386,098 454,042 454,067 25 0.0% 424030 Special Education SOQ - JCC 2,397,297 2,431,219 2,469,232 2,559,143 2,559,289 146 0.0% 424032 Textbook Payments - JCC 391,108 425,331 431,981 503,481 503,510 29 0.0% 424035 Vocational SOQ - JCC 113,327 119,351 121,217 114,657 114,663 6 0.0% 424039 Social Security-Instruct-JCC 1,102,757 1,140,463 1,158,294 1,215,364 1,215,433 69 0.0% 424041 Retirement - Instructional-JCC 1,843,740 2,320,709 2,289,652 2,508,694 2,793,203 284,509 11.3% 424050 Group Life-Instructional-JCC 69,740 70,726 71,832 82,553 82,558 5 0.0% 424081 English as 2nd Language-JCC 142,332 145,836 137,759 136,158 190,251 54,093 39.7% 424021 Basic School Aid - Wmsbg 875,637 830,824 885,798 912,871 951,339 38,468 4.2% 424023 Remedial Summer - Wmsbg 14,758 8,583 8,211 9,256 9,594 338 3.7% 424026 Gifted & Talented - Wmsbg 9,655 8,849 9,107 10,064 10,133 69 0.7% 424023 Remedial Education - Wmsbg 15,369 16,192 17,026 20,538 21,111 573 2.8% 424030 Special Education SOQ - Wmsbg 113,694 103,744 108,886 115,426 118,642 3,216 2.8% 424032 Textbook Payments - Wmsbg 17,681 18,117 19,049 22,547 23,175 628 2.8% 424035 Vocational SOQ - Wmsbg 5,517 5,084 5,345 5,135 5,278 143 2.8% 424039 Social Security-Instruct-Wmsbg 52,414 48,577 51,077 54,837 56,576 1,739 3.2% 424041 Retirement - Instructional-Wmsbg 87,488 98,849 100,769 113,166 129,619 16,453 14.5% 424050 Group Life-Instructional-Wmsbg 3,350 3,013 3,168 3,697 3,800 103 2.8% 424081 English as 2nd Language-Wmsbg 21,465 22,923 23,219 27,684 34,402 6,718 24.3% Total: State - SOQ 27,125,837 29,440,851 29,960,337 29,778,514 30,181,521 403,007 1.4% 424067 At Risk 4 Year-Olds - JCC 212,770 267,418 274,295 277,187 277,088 (99) 0.0% 424029 Compensation Supp - JCC 431,880-338,349 313,496 204,786 (108,710) -34.7% 424045 Early Reading - JCC 92,819 105,257 105,257 111,017 125,250 14,233 12.8% 424069 Reduced K-3 Class Size - JCC 198,853 373,433 376,276 482,214 484,727 2,513 0.5% 424057 Regional Programs-Spec Ed-JCC 268,307 270,782 265,000 240,000 290,000 50,000 20.8% 424062 Foster Care -JCC or Wmsbg 38,524 17,399 10,703 10,020 21,769 11,749 117.3% 424064 At Risk 4 Year-Olds - Wmsbg 9,765 10,997 11,528 12,617 13,015 398 3.2% 424029 Compensation Supp - Wmsbg 20,358-14,723 14,458 9,738 (4,720) -32.6% 424045 Early Reading - Wmsbg 5,620 6,341 5,707 6,621 7,356 735 11.1% 424069 Reduced K-3 Class Size - Wmsbg 31,538 31,690 30,856 37,190 35,308 (1,882) -5.1% 424054 Regional Programs-Spec Ed-Wmsb 26,069 18,634 20,842 25,000 17,450 (7,550) -30.2% 424057 CTE/Vocational Occup./Tech Ed Wmsbg 20,799 20,854-23,000 9,417 (13,583) -59.1% 424052 Homebound - Wmsbg 7,580 9,444 11,399 13,098 14,599 1,501 11.5% 424039 HCD Indirect Costs 32,723 32,736 34,335 32,000 35,000 3,000 9.4% 424024 Foster Care-Special Education 42,509 15,625 - - - - 0.0% 424046 Supplemental Lottery Per Pupil Allocation - Wmsbg - - - 10,766 57,868 47,102 437.5% 424046 Supplemental Lottery Per Pupil Allocation - JCC - - - 240,413 1,257,262 1,016,849 423.0% National Board Certification Payments 122,500 147,500 137,500 - - - 0.0% Industry Certifications - Wmsbg 7,395 7,630 7,525 - - - 0.0% Career Switchers - - 2,000 - - - 0.0% 424093 Algebra Readiness - Wmsbg 2,557 2,600 2,600 3,022 2,252 (770) -25.5% 424093 Algebra Readiness - JCC 50,308 56,790 56,790 61,402 61,857 455 0.7% Total: State - Categorical/Incentive 1,639,871 1,412,834 1,705,685 1,913,521 2,924,742 1,011,221 52.8% TOTAL STATE REVENUE 28,765,707 30,853,685 31,666,022 31,692,035 33,106,263 1,414,228-4.5% FEDERAL REVENUE Impact Aid 92,639 87,634 98,076 90,000 90,000-0.0% 413000 Medicaid - - - 20,000 20,000-0.0% TOTAL FEDERAL REVENUE** 101,696 87,634 98,076 110,000 110,000-0.0% 58

Williamsburg-James City County Public Schools 5 Year Revenue Summary Object Code Description 2014 Actual 2015 Actual 2016 Actual 2017 Budget 2018 Budget $ Difference % Change 411020 Interest on Investments 3,599 3,827 447 3,000 2,000 (1,000) -33.3% 411030 Rents 122,561 123,161 95,710 90,000 50,000 (40,000) -44.4% 411040 WHRO-Lease Berkeley Tower 46,866 46,768 52,613 45,000 50,000 5,000 11.1% 411050 Tuition - Day School 45,251 9,439 9,471 10,000 10,000-0.0% 411080 Special Fees from Students 73,995 86,510 86,713 80,000 80,000-0.0% 411090 Athletic Fees 105,516 98,597 84,678 100,000 100,000-0.0% 411070 Tuition - Summer School 9,078 12,325 7,125 10,000 10,000-0.0% 412070 Refunds - Other 2,209-12,281 1,000 3,000 2,000 200.0% 412095 Insurance Adjustments - - 6,787 - - - 0.0% 412030 Sale of Other Equipment 15,079 1 2,643 5,000 5,000-0.0% 413000 Other Funds 75,387 91,748 93,343 45,000 70,000 25,000 55.6% 412090 Custodial contract payments 250,041 251,959 252,211 250,000 250,000-0.0% 41900110 E RATE 122,667 102,269 116,259 85,000 115,000 30,000 35.3% Total: Other 949,216 826,603 820,281 724,000 745,000 21,000-2.9% TOTAL OTHER REVENUE 949,216 826,603 820,281 724,000 745,000 21,000 2.9% GRAND TOTAL $ 115,451,902 $ 119,876,931 $ 121,017,630 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 59

Williamsburg-James City County Public Schools Projected Operating Expenditures by State Function Categories FY2018 Description FY2017 Budget % Total FY2018 Budget % Total Change ($) Change (%) Instruction $ 92,917,772 72.8% $ 95,923,609 73.1% $ 3,005,837 3.2% Student Attendance and Health* 4,448,428 3.5% 4,476,267 3.4% 27,839 0.6% Administration 2,922,795 2.3% 3,340,824 2.5% 418,029 14.3% Pupil Transportation Services 8,165,959 6.4% 8,256,946 6.3% 90,987 1.1% Operation and Maintenance Services 11,702,886 9.2% 11,692,192 8.9% (10,694) -0.1% Technology** 7,411,964 5.8% 7,602,555 5.8% 190,591 2.6% Total $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% *This function category includes Psychological Services and Speech & Audiology Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. 6.3% 8.9% 5.8% 2.5% 73.1% 3.4% TOTAL: $131,292,393 Instruction Student Attendance & Health* Administration Pupil Transportation Operation & Maintenance Services Technology** 60

Williamsburg - James City County Public Schools Operating Summary by Function Function Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change 1100 Instruction (Regular) 734.25 740.25 $ 54,478,362 $ 55,721,822 $ 57,657,242 $ 1,935,420 3.5% 1200 Instruction - Special Education 205.00 211.00 12,064,447 12,951,947 13,827,955 876,008 6.8% 1210 Guidance Services 37.00 37.00 2,643,354 2,772,436 2,812,061 39,625 1.4% 1220 School Social Worker Services 7.00 7.00 623,425 645,184 649,114 3,930 0.6% 1230 Homebound Instruction - - 102,177 113,140 118,953 5,813 5.1% 1300 Instruction - Career & Technical 17.67 17.67 1,674,889 1,817,328 1,689,613 (127,715) -7.0% 1310 Instructional Improvement 26.75 26.60 3,011,837 3,202,257 3,287,892 85,635 2.7% 1313 Staff Training - - - 110,638 - (110,638) -100.0% 1320 Media Services 33.00 33.00 2,197,647 2,308,788 2,313,291 4,503 0.2% 1400 Instruction - Gifted & Talented 13.50 13.50 1,242,923 1,355,636 1,374,052 18,416 1.4% 1410 Office of the Principal 80.50 81.50 6,043,498 6,392,691 6,569,496 176,805 2.8% 1500 Instruction - Athletics 3.00 3.00 1,113,847 1,140,589 1,135,337 (5,252) -0.5% 1600 Instruction - Summer School - - 240,159 246,036 232,686 (13,350) -5.4% 1700 Instruction - Adult Education 2.00 2.00 107,130 149,997 156,177 6,180 4.1% 1800 Instruction - Preschool 68.29 68.29 3,540,126 3,989,283 4,099,740 110,457 2.8% 1000's Instruction Function Total 1,227.96 1,240.81 $ 89,083,820 $ 92,917,772 $ 95,923,609 $ 3,005,837 3.2% 2110 School Board Services - - 365,813 245,210 435,210 190,000 77.5% 2120 Executive Services 5.00 6.00 672,224 717,849 919,013 201,164 28.0% 2140 Personnel Services 10.50 10.50 1,006,194 1,098,304 1,134,373 36,069 3.3% 2160 Fiscal Services 8.00 8.00 766,265 815,796 803,174 (12,622) -1.5% 2170 Purchasing Services - - 40,328 41,000 41,000-0.0% 2180 Reprographic Services - - 6,820 4,636 8,054 3,418 73.7% 2100's Administration Function Total 23.50 24.50 $ 2,857,644 $ 2,922,795 $ 3,340,824 $ 418,029 14.3% 2220 Health Services 30.88 30.88 2,326,393 2,423,518 2,408,258 (15,260) -0.6% 2230 Psychological Services 7.00 7.00 602,387 637,726 639,828 2,102 0.3% 2240 Speech & Audiology Services 16.69 16.69 1,289,055 1,387,184 1,428,181 40,997 3.0% 2200's Attend. and Health Function Total 54.57 54.57 $ 4,217,836 $ 4,448,428 $ 4,476,267 $ 27,839 0.6% 3100 Transportation-Mgt & Direction 11.00 11.00 712,806 771,014 794,935 23,921 3.1% 3200 Vehicle Operation 101.93 101.93 5,006,462 5,420,091 5,455,100 35,009 0.6% 3211 Transportation - Training - - - 1,500 - (1,500) -100.0% 3300 Transportation - Monitoring Svcs 35.54 35.54 996,610 1,047,405 985,497 (61,908) -5.9% 3400 Vehicle Maintenance 7.00 7.00 968,590 925,949 1,021,414 95,465 10.3% 3000's Transportation Function Total 155.47 155.47 $ 7,684,468 $ 8,165,959 $ 8,256,946 $ 90,987 1.1% 4100 Oper. & Maint.-Mgt & Direction 4.00 4.00 319,380 331,648 338,283 6,635 2.0% 4200 Oper. & Maint.-Building Svcs. 106.31 106.31 9,621,954 10,255,685 10,155,960 (99,725) -1.0% 4300 Grounds Services 3.00 3.00 382,148 387,658 432,872 45,214 11.7% 4600 Security Services 9.00 9.00 599,618 679,319 716,077 36,758 5.4% 6300 Architecture & Engineering - - 17,550 - - - 0.0% 6600 Mobile Classrooms - - 47,604 48,576 49,000 424 0.9% 4/6/7000's OPS and Maint. Function Total 122.31 122.31 $ 10,988,255 $ 11,702,886 $ 11,692,192 $ (10,694) -0.1% 8100 Tech Classroom Instruction 21.00 21.00 2,750,902 3,444,490 3,548,419 103,929 3.0% 8200 Tech Instructional Support 12.00 12.00 957,237 986,332 1,134,238 147,906 15.0% 8300 Technology Administration 16.00 16.00 2,305,106 2,508,142 2,437,898 (70,244) -2.8% 8600 Tech Operations & Maintenance - - 443,036 473,000 482,000 9,000 1.9% 8000's Technology Function Total 49.00 49.00 $ 6,456,282 $ 7,411,964 $ 7,602,555 $ 190,591-2.6% 0 GRAND TOTAL 1,632.81 1,646.66 $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 61

Williamsburg - James City County Public Schools Operating Summary by Function 5 Year Summary Function Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change 1100 Instruction (Regular) $ 49,518,868 $ 53,004,628 $ 54,478,362 $ 55,721,822 $ 57,657,242 $ 1,935,420 3.5% 1200 Instruction - Special Education 11,255,602 11,730,150.11 12,064,447.10 12,951,947 13,827,955 876,008 6.8% 1210 Guidance Services 2,687,352 2,641,500.95 2,643,353.79 2,772,436 2,812,061 39,625 1.4% 1220 School Social Worker Services 577,508 607,933.28 623,425.44 645,184 649,114 3,930 0.6% 1230 Homebound Instruction 78,609 93,933.12 102,177.18 113,140 118,953 5,813 5.1% 1300 Instruction - Career & Technical 1,788,840 1,734,914.90 1,674,888.88 1,817,328 1,689,613 (127,715) -7.0% 1310 Instructional Improvement 2,673,407 2,710,357.02 3,011,836.57 3,202,257 3,287,892 85,635 2.7% 1313 Staff Training 70,101 50,919.37-110,638 - (110,638) -100.0% 1320 Media Services 2,072,009 2,196,037.90 2,197,646.66 2,308,788 2,313,291 4,503 0.2% 1400 Instruction - Gifted & Talented 1,296,778 1,378,263.71 1,242,923.29 1,355,636 1,374,052 18,416 1.4% 1410 Office of the Principal 6,037,003 6,200,210.43 6,043,497.76 6,392,691 6,569,496 176,805 2.8% 1500 Instruction - Athletics 1,121,386 1,160,345.68 1,113,847.11 1,140,589 1,135,337 (5,252) -0.5% 1600 Instruction - Summer School 209,324 219,444.04 240,159.13 246,036 232,686 (13,350) -5.4% 1700 Instruction - Adult Education 274,556 132,119.00 107,129.71 149,997 156,177 6,180 4.1% 1800 Instruction - Preschool 3,380,235 3,492,041.70 3,540,125.52 3,989,283 4,099,740 110,457 2.8% 1000's Instruction Function Total $ 83,041,577 $ 87,352,799 $ 89,083,820 $ 92,917,772 $ 95,923,609 $ 3,005,837 3.2% 2110 School Board Services 314,842 430,305.27 365,813.08 245,210 435,210 190,000 77.5% 2120 Executive Services 580,126 651,598.09 672,224.42 717,849 919,013 201,164 28.0% 2140 Personnel Services 747,287 903,686.02 1,006,194.00 1,098,304 1,134,373 36,069 3.3% 2160 Fiscal Services 780,966 795,216.72 766,264.59 815,796 803,174 (12,622) -1.5% 2170 Purchasing Services 400 40,474.82 40,328.39 41,000 41,000-0.0% 2180 Reprographic Services 4,001 3,024.45 6,819.59 4,636 8,054 3,418 73.7% 2100's Administration Function Total $ 2,427,622 $ 2,824,305 $ 2,857,644 $ 2,922,795 $ 3,340,824 $ 418,029 14.3% 2220 Health Services 2,076,522 2,186,053.77 2,326,393.29 2,423,518 2,408,258 (15,260) -0.6% 2230 Psychological Services 550,041 623,453.36 602,387.27 637,726 639,828 2,102 0.3% 2240 Speech & Audiology Services 1,158,333 1,346,471.48 1,289,055.38 1,387,184 1,428,181 40,997 3.0% 2200's Attend. and Health Function Total $ 3,784,896 $ 4,155,979 $ 4,217,836 $ 4,448,428 $ 4,476,267 $ 27,839 0.6% 3100 Transportation-Mgt & Direction 637,099 642,413.93 712,805.86 771,014 794,935 23,921 3.1% 3200 Vehicle Operation 5,730,807 6,130,146.71 5,006,462.42 5,420,091 5,455,100 35,009 0.6% 3211 Transportation - Training 5,715 1,429.38-1,500 - (1,500) -100.0% 3300 Transportation - Monitoring Svcs 650,500 793,144.30 996,610.03 1,047,405 985,497 (61,908) -5.9% 3400 Vehicle Maintenance 825,887 917,063.04 968,589.55 925,949 1,021,414 95,465 10.3% 3000's Transportation Function Total $ 7,850,008 $ 8,484,197 $ 7,684,468 $ 8,165,959 $ 8,256,946 $ 90,987 1.1% 4100 Oper. & Maint.-Mgt & Direction 289,597 314,781.05 319,380.10 331,648 338,283 6,635 2.0% 4200 Oper. & Maint.-Building Svcs. 9,704,799 9,745,255.96 9,621,954.39 10,255,685 10,155,960 (99,725) -1.0% 4300 Grounds Services 360,233 320,420.69 382,147.96 387,658 432,872 45,214 11.7% 4600 Security Services 523,734 568,339.79 599,618.01 679,319 716,077 36,758 5.4% 6300 Architecture & Engineering - - 17,550.00 - - - 0.0% 6600 Mobile Classrooms 16,332 46,546.48 47,604.48 48,576 49,000 424 0.9% 4/6/7000's OPS and Maint. Function Total $ 10,894,696 $ 10,995,344 $ 10,988,255 $ 11,702,886 $ 11,692,192 $ (10,694) -0.1% 8100 Tech Classroom Instruction 2,774,468 3,608,153.89 2,750,902.32 3,444,490 3,548,419 103,929 3.0% 8200 Tech Instructional Support 1,038,384 840,277.28 957,237.31 986,332 1,134,238 147,906 15.0% 8300 Technology Administration 2,036,994 2,012,945.33 2,305,106.42 2,508,142 2,437,898 (70,244) -2.8% 8600 Tech Operations & Maintenance 354,850 379,874.64 443,035.53 473,000 482,000 9,000 1.9% 8000's Technology Function Total $ 6,204,696 $ 6,841,251 $ 6,456,282 $ 7,411,964 $ 7,602,555 $ 190,591-2.6% 0 GRAND TOTAL $ 114,203,495 $ 120,653,876 $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 62

Williamsburg-James City County Public Schools Projected Operating Expenditures by State Object Categories FY 2018 Description FY2016-2017 Budget % Total FY2017-2018 Budget % Total Change ($) Change (%) Personnel Services $ 77,038,482 60.4% $ 78,238,211 59.6% $ 1,199,729 1.6% Employee Benefits 34,045,142 26.7% 35,696,099 27.2% 1,650,957 4.8% Purchased Services 5,413,772 4.2% 5,611,509 4.3% 197,737 3.7% Internal Services 1,200 0.0% 1,200 0.0% - 0.0% Other Charges 5,086,648 4.0% 5,160,774 3.9% 74,126 1.5% Materials and Supplies 4,360,822 3.4% 4,610,901 3.5% 250,079 5.7% Payments to Joint Operations 1,413,709 1.1% 1,665,346 1.3% 251,637 17.8% Capital Outlay 210,029 0.2% 308,353 0.2% 98,324 46.8% Total $ 127,569,804 100.0% $ 131,292,393 100.0% $ 3,722,589 2.9% 4.3% 3.9% 3.5% 1.3% 0.2% 59.6% 27.2% TOTAL: $131,292,393 Personnel Services Employee Benefits Purchased Services Other Charges Materials and Supplies Payments to Joint Operations Capital Outlay 63

Williamsburg - James City County Public Schools Operating Summary by State Object Object Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change 1110 Administrative Salary & Wages 13.00 14.00 $ 1,382,347 $ 1,425,376 $ 1,539,515 $ 114,139 8.0% 1112 Superintendent Salaries & Wages 1.00 1.00 204,052 207,113 189,000 (18,113) -8.7% 1120 Instructional Salaries & Wages 859.05 868.40 44,405,703 45,950,369 46,711,470 761,101 1.7% 1122 Librarian Salaries & Wages 18.00 18.00 997,956 1,048,384 1,020,430 (27,954) -2.7% 1123 Counselor Salaries & Wages 28.00 28.00 1,546,648 1,610,979 1,597,859 (13,120) -0.8% 1124 Supervisor Salaries & Wages 4.00 4.00 333,729 338,734 343,776 5,042 1.5% 1126 Principal Salaries & Wages 15.00 16.00 1,290,443 1,322,907 1,415,219 92,312 7.0% 1127 Asst Principal Salary & Wages 19.00 19.00 1,232,488 1,278,140 1,289,636 11,496 0.9% 1130 Other Prof. Salaries & Wages 41.19 41.19 2,403,003 2,500,722 2,517,534 16,812 0.7% 1131 School Nurse Salaries & Wages 17.38 17.38 809,931 841,606 813,788 (27,818) -3.3% 1132 Psychologist Salaries & Wages 7.00 7.00 402,740 423,781 429,599 5,818 1.4% 1140 Technical Salaries & Wages 26.20 26.20 1,522,778 1,564,954 1,651,727 86,773 5.5% 1141 Tech Support Salaries & Wages 11.00 11.00 436,973 468,777 482,628 13,851 3.0% 1142 Security Guard Salaries & Wages 9.00 9.00 367,703 358,031 347,051 (10,980) -3.1% 1150 Clerical Salaries & Wages 100.50 101.00 3,462,968 3,596,755 3,599,471 2,716 0.1% 1151 Instr Aides Salaries & Wages 211.71 213.71 3,868,139 4,179,061 4,297,748 118,687 2.8% 1160 Trades Salaries & Wages 27.00 27.00 1,294,514 1,412,287 1,412,626 339 0.0% 1170 Bus Driver Salaries & Wages 101.93 101.93 1,783,496 2,220,443 2,205,943 (14,500) -0.7% 1175 Bus Aide Salaries & Wages 35.54 35.54 530,191 572,963 583,327 10,364 1.8% 1180 Laborer Salaries & Wages - - 20,024 16,000 16,000-0.0% 1190 Service Salaries & Wages 87.31 87.31 2,370,952 2,491,287 2,487,354 (3,933) -0.2% 1520 Substitute Salaries & Wages - - 1,695,589 1,625,691 1,644,080 18,389 1.1% 1620 Supplemental Salaries & Wages - - 454,995 582,418 640,726 58,308 10.0% 1650 National Board Teacher Supplement - - 147,500 - - - 0.0% 1700 Stipends - - 938,191 1,001,704 1,001,704-0.0% 1000's Personnel Services (Wages) Total 1,632.81 1,646.66 73,903,050 77,038,482 78,238,211 1,199,729 1.6% 2100 FICA Benefits - - 5,486,334 5,887,377 5,984,794 97,417 1.7% 2210 VRS Benefits Plan 1 & 2 - - 8,230,034 10,032,399 11,349,182 1,316,783 13.1% 2220 VRS Benefits Hybrid - - 965,057-19,258 19,258 100.0% 2300 HMP Benefits - - 15,395,461 15,854,764 15,980,798 126,034 0.8% 2400 Group Life Insurance - - 813,988 953,218 974,087 20,869 2.2% 2510 Disability Insurance - - 24,691 - - - 0.0% 2600 Unemployment Insurance - - 10,891 75,000 55,753 (19,247) -25.7% 2700 Worker's Compensation - - 301,729 360,852 335,554 (25,298) -7.0% 2750 Retiree Health Care Credit - - 676,521 769,032 884,173 115,141 15.0% 2800 Other Benefits - - 237,102 112,500 112,500-0.0% 2000's Fringe Benefits Total - - 32,141,807 34,045,142 35,696,099 1,650,957 4.8% 1/2000's Wages & Fringe Benefits Total 1,632.81 1,646.66 106,044,857 111,083,624 113,934,310 2,850,686 2.6% 3000 Purchased Services - - 4,571,233 5,129,140 5,319,509 190,369 3.7% 3810 Tuition Paid-Oth Div In-State - - 14,906 34,632 22,000 (12,632) -36.5% 3830 Tuition Paid-Private Schools - - 210,341 250,000 270,000 20,000 8.0% 3000's Purchased Services Total - - 4,796,480 5,413,772 5,611,509 197,737 3.7% 4000's Internal Services Total - - - 1,200 1,200-0.0% 64

Williamsburg - James City County Public Schools Operating Summary by State Object Object Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Continued 5001 Telecommunications - - 407,634 446,000 454,000 8,000 1.8% 5101 Electricity - - 2,065,444 2,440,729 2,440,729-0.0% 5102 Heating Fuel - - 173,009 375,000 351,000 (24,000) -6.4% 5103 Water/Sewer - - 197,358 215,000 240,400 25,400 11.8% 5104 Refuse Removal - - 93,776 96,820 99,000 2,180 2.3% 5200 Communications - - 60,924 70,490 67,290 (3,200) -4.5% 5300 Insurance - - 265,750 276,393 268,735 (7,658) -2.8% 5400 Leases and Rentals - - 333,736 371,556 395,732 24,176 6.5% 5500 Travel - - 173,342 241,450 227,000 (14,450) -6.0% 5800 Miscellaneous - - 66,495 42,900 40,900 (2,000) -4.7% 5801 Dues & Memberships - - 96,071 105,656 118,900 13,244 12.5% 5804 Graduation Expenditures - - 48,822 52,000 57,000 5,000 9.6% 5805 Staff Development - - 101,465 87,294 119,853 32,559 37.3% 5806 Testing Services - - 195,222 265,360 280,235 14,875 5.6% 5000's Other Charges Total - - 4,279,048 5,086,648 5,160,774 74,126 1.5% 6000 Materials and Supplies - - 1,545,617 1,535,665 1,622,018 86,353 5.6% 6008 Vehicle/Powered Equip Fuels - - 585,405 1,075,000 1,075,000-0.0% 6009 Vehicle/Powered Equip Supplies - - 488,983 446,000 476,000 30,000 6.7% 6020 Textbooks and Workbooks - - 314,037 328,174 352,974 24,800 7.6% 6030 Instructional Materials - - 847,324 888,596 1,000,459 111,863 12.6% 6040 Tech-Software/On line Content - - 35,984 87,387 84,450 (2,937) -3.4% 6050 Non-Capitalized Tech Hardware - - 140 - - - 0.0% 6000's Materials and Supplies Total - - 3,817,489 4,360,822 4,610,901 250,079 5.7% 7000's Tuition Payments to Joint Ops - - 1,483,994 1,413,709 1,665,346 251,637 17.8% 8100 Capital Outlay Replacement - - 556,569 96,325 200,803 104,478 108.5% 8110 Technology-Hardware Replace - - 42,339 35,265 43,150 7,885 22.4% 8200 Capital Outlay Additions - - 226,532 29,887 41,900 12,013 40.2% 8210 Technology-Hardware Additions - - 40,996 48,552 22,500 (26,052) -53.7% 8000's Capital/Equip. Outlay Total - - 866,436 210,029 308,353 98,324 46.8% GRAND TOTAL 1,632.81 1,646.66 $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 65

Five-Year Personnel Full-Time Equivalents (FTE) History - Operating Fund Object Code Description FY2014 FY2015 FY2016 FY2017 FY2018 51110000 Salary - Administrative 10.00 10.00 12.50 13.00 14.00 51112000 Salary - Superintendent 1.00 1.00 1.00 1.00 1.00 51120000 Salary - Teacher 810.25 833.40 844.55 859.05 868.40 51122000 Salary - Librarian 18.00 18.00 18.00 18.00 18.00 51123000 Salary - Guidance Counselor 28.00 28.00 28.00 28.00 28.00 51124000 Salary - Supervisor 8.30 4.19 4.00 4.00 4.00 51126000 Salary - Principal 15.00 15.00 15.00 15.00 16.00 51127000 Salary - Assistant Principal 19.00 19.00 19.00 19.00 19.00 51130000 Salary - Other Professional 6.00 6.00 5.00 5.00 5.00 51131000 Salary - School Nurse 16.27 16.38 17.38 17.38 17.38 51132000 Salary - Psychologist 7.00 7.00 7.00 7.00 7.00 51134000 Salary - Social Worker 7.00 7.00 7.00 7.00 7.00 51139000 Salary - Therapist 29.19 29.19 29.19 29.19 29.19 51140000 Salary - Technical 17.00 18.20 17.20 17.20 17.20 51141000 Salary - Technical Support 10.00 10.00 10.00 11.00 11.00 51142000 Salary - Security Guard 9.00 9.00 9.00 9.00 9.00 51143000 Salary - Other Technical 9.00 9.00 9.00 9.00 9.00 51150000 Salary - Clerical 97.00 96.50 99.50 100.50 101.00 51151000 Salary - Teacher Assistant 204.71 204.71 205.71 211.71 213.71 51160000 Salary - Trades 15.00 15.00 15.00 17.00 17.00 51165000 Salary - Mechanic 7.00 7.00 7.00 7.00 7.00 51166000 Salary - Grounds worker 5.00 4.00 4.00 3.00 3.00 51170000 Salary - Bus Driver 97.80 98.13 98.13 101.93 101.93 51175000 Salary - Transit Aide 28.00 31.94 31.94 35.54 35.54 51191000 Salary - Custodian 85.81 85.81 87.31 87.31 87.31 Grand Total 1,560.33 1,583.45 1,601.41 1,632.81 1,646.66 1,700 Five-Year FTE History Operating Fund 1,632.81 1,646.66 1,600 1,560.33 1,583.45 1,601.41 1,500 1,400 1,300 FY14 FY15 FY16 FY17 FY18 66

This page intentionally left blank 67

FISCAL YEAR 2018 FINANCIAL SUMMARIES Cost Center Detail 68

Williamsburg - James City County Public Schools Operating Summary by Cost Center FY2018 Budget Cost Center Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change 000 K-12 School Board 2.00 2.00 $ 2,834,692 $ 3,300,577 $ 3,394,582 $ 94,005 2.8% 100 Preschool 68.29 68.29 3,506,226 3,938,201 4,047,714 109,513 2.8% 200 Clara Byrd Baker Elementary 50.17 50.17 3,665,407 3,771,207 3,834,905 63,698 1.7% 205 DJ Montague Elementary 43.17 43.17 3,371,497 3,234,686 3,318,852 84,166 2.6% 210 J Blaine Blayton Elementary 45.16 45.16 3,292,270 3,224,177 3,400,637 176,460 5.5% 215 James River Elementary 50.17 51.17 3,535,231 3,540,915 3,543,215 2,300 0.1% 220 Matoaka Elementary 61.16 61.16 4,533,367 4,572,498 4,603,107 30,609 0.7% 225 Matthew Whaley Elementary 48.17 48.67 3,313,024 3,367,583 3,507,432 139,849 4.2% 230 Norge Elementary 53.17 53.17 3,759,988 3,890,077 3,876,736 (13,341) -0.3% 235 Rawls Byrd Elementary 44.17 44.67 3,150,990 3,167,235 3,407,139 239,904 7.6% 240 Stonehouse Elementary 62.16 62.16 4,402,761 4,579,794 4,690,298 110,504 2.4% 300 Berkeley Middle 67.17 68.17 5,313,021 5,317,180 5,494,966 177,786 3.3% 303 James Blair Middle - 1.00 101,749 105,400 234,400 129,000 122.4% 305 Lois Hornsby Middle 69.25 70.25 4,958,324 5,254,889 5,380,127 125,238 2.4% 310 Toano Middle 62.00 63.00 4,445,649 4,730,819 4,813,055 82,236 1.7% 400 Jamestown High 92.00 92.00 7,463,407 7,570,448 7,655,272 84,824 1.1% 405 Lafayette High 87.00 87.00 7,058,477 7,419,293 7,227,623 (191,670) -2.6% 410 Warhill High 86.00 86.00 6,376,174 6,468,852 6,904,025 435,173 6.7% 500 Student Services 22.75 23.25 1,902,289 2,299,743 2,351,040 51,297 2.2% 505 Media/Technology Services 12.00 12.00 1,271,140 1,341,463 1,562,354 220,891 16.5% 510 Vocational Education 1.00-446,660 477,329 373,635 (103,694) -21.7% 515 Gifted & Talented 1.00 1.00 275,191 329,225 348,819 19,594 6.0% 520 Special Education Services 224.19 230.19 13,420,977 14,447,856 15,341,299 893,443 6.2% 525 Health/Homebound Services 30.88 30.88 2,419,162 2,521,664 2,514,725 (6,939) -0.3% 530 School Performance 21.80 23.65 2,620,523 2,758,748 3,106,833 348,085 12.6% 535 Executive Services 3.00 3.00 761,452 604,184 763,265 159,081 26.3% 540 Communications Services 4.00 4.00 380,837 470,641 525,328 54,687 11.6% 543 Chief of Staff - 1.00 - - 200,823 200,823 100.0% 545 Asst. Supt. of Elem School Leadrshp 3.70 4.20 621,663 627,264 654,557 27,293 4.4% 550 Asst. Supt. of Sec School Leadrshp 2.00 2.00 340,001 409,993 345,516 (64,477) -15.7% 555 Human Resources 10.50 10.50 1,047,253 1,179,372 1,219,903 40,531 3.4% 560 Finance/Business Services 8.00 8.00 944,406 990,728 1,010,888 20,160 2.0% 565 Technology Services 27.00 26.00 4,067,893 5,113,818 5,162,049 48,231 0.9% 570 Transportation Services 155.47 155.47 7,491,069 8,069,820 8,187,594 117,774 1.5% 575 Operations 114.31 114.31 7,690,782 8,474,125 8,289,680 (184,445) -2.2% 999 Fund Balance Spending - - 504,753 - - - 0.0% TOTAL 1,632.81 1,646.66 $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 69

FY 2017-2018 FTE (Full-Time Equivalents) Comparison to FY 2016-2017 Object Description 2016-2017 FTEs 2017-2018 FTEs Change % Change Cost Center 000 - PreK-12 Division 1120 Instructional Salaries & Wages 2.00 2.00-0.0% 2.00 2.00-100.0% Cost Center 100 - Preschool 1120 Instructional Salaries & Wages 34.00 34.00-0.0% 1124 Supervisor Salaries & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 2.00 2.00-0.0% 1151 Instr Aides Salaries & Wages 31.29 31.29-0.0% 68.29 68.29-0.0% Cost Center 200 - Clara Byrd Baker 1120 Instructional Salaries & Wages 34.67 33.67 (1.00) -2.9% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.00 1.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 8.00 7.00 (1.00) -12.5% 50.17 48.17 (2.00) -4.0% Cost Center 205 - DJ Montague 1120 Instructional Salaries & Wages 29.67 30.67 1.00 3.4% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.00 1.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 6.00 6.00-0.0% 43.17 44.17 1.00 2.3% Cost Center 210 - J. Blaine Blayton 1120 Instructional Salaries & Wages 31.66 33.66 2.00 6.3% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.00 1.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 6.00 6.00-0.0% 45.16 47.16 2.00 4.4% 70

FY 2017-2018 FTE (Full-Time Equivalents) Comparison to FY 2016-2017 Object Description 2016-2017 FTEs 2017-2018 FTEs Change % Change Cost Center 215 - James River 1120 Instructional Salaries & Wages 35.67 36.67 1.00 2.8% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.00 1.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 7.00 7.00-0.0% 50.17 51.17 1.00 2.0% Cost Center 220 - Matoaka 1120 Instructional Salaries & Wages 43.16 43.16-0.0% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.50 1.50-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 10.00 10.00-0.0% 61.16 61.16-0.0% Cost Center 225 - Matthew Whaley 1120 Instructional Salaries & Wages 33.67 32.17 (1.50) -4.5% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.00 1.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 7.00 7.00-0.0% 48.17 46.67 (1.50) -3.1% Cost Center 230 - Norge 1120 Instructional Salaries & Wages 37.67 35.67 (2.00) -5.3% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.00 1.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 8.00 8.00-0.0% 53.17 51.17 (2.00) -3.8% Cost Center 235 - Rawls Byrd 1120 Instructional Salaries & Wages 31.67 32.17 0.50 1.6% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.00 1.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 5.00 6.00 1.00 20.0% 44.17 45.67 1.50 3.4% 71

FY 2017-2018 FTE (Full-Time Equivalents) Comparison to FY 2016-2017 Object Description 2016-2017 FTEs 2017-2018 FTEs Change % Change Cost Center 240 - Stonehouse 1120 Instructional Salaries & Wages 44.16 43.16 (1.00) -2.3% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 1.50 1.50-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 3.50 3.50-0.0% 1151 Instr Aides Salaries & Wages 10.00 10.00-0.0% 62.16 61.16 (1.00) -1.6% Cost Center 300 - Berkeley 1120 Instructional Salaries & Wages 54.00 55.00 1.00 1.9% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 2.00 2.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 2.00 2.00-0.0% 1150 Clerical Salaries & Wages 5.00 5.00-0.0% 1151 Instr Aides Salaries & Wages 2.17 2.17-0.0% 67.17 68.17 1.00 1.5% Cost Center 303 - James Blair 1126 Principal Salaries & Wages - 1.00 1.00 100.0% - 1.00 1.00 100.0% Cost Center 305 - Lois Hornsby 1120 Instructional Salaries & Wages 57.00 59.00 2.00 3.5% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 2.00 2.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 5.00 5.00-0.0% 1151 Instr Aides Salaries & Wages 2.25 2.25-0.0% 69.25 71.25 2.00 2.9% Cost Center 310 - Toano 1120 Instructional Salaries & Wages 50.00 53.00 3.00 6.0% 1122 Librarian Salaries & Wages 1.00 1.00-0.0% 1123 Counselor Salaries & Wages 2.00 2.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 5.00 5.00-0.0% 1151 Instr Aides Salaries & Wages 2.00 2.00-0.0% 62.00 65.00 3.00 4.8% 72

FY 2017-2018 FTE (Full-Time Equivalents) Comparison to FY 2016-2017 Object Description 2016-2017 FTEs 2017-2018 FTEs Change % Change Cost Center 400 - Jamestown 1120 Instructional Salaries & Wages 71.00 71.00-0.0% 1122 Librarian Salaries & Wages 2.00 2.00-0.0% 1123 Counselor Salaries & Wages 4.00 4.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 2.00 2.00-0.0% 1142 Security Guard Salaries & Wages 3.00 3.00-0.0% 1150 Clerical Salaries & Wages 8.00 8.00-0.0% 1151 Instr Aides Salaries & Wages 1.00 1.00-0.0% 92.00 92.00-0.0% Cost Center 405 - Lafayette 1120 Instructional Salaries & Wages 66.00 62.00 (4.00) -6.1% 1122 Librarian Salaries & Wages 2.00 2.00-0.0% 1123 Counselor Salaries & Wages 4.00 4.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 2.00 2.00-0.0% 1142 Security Guard Salaries & Wages 3.00 3.00-0.0% 1150 Clerical Salaries & Wages 8.00 8.00-0.0% 1151 Instr Aides Salaries & Wages 1.00 1.00-0.0% 87.00 83.00 (4.00) -4.6% Cost Center 410 - Warhill 1120 Instructional Salaries & Wages 65.00 69.00 4.00 6.2% 1122 Librarian Salaries & Wages 2.00 2.00-0.0% 1123 Counselor Salaries & Wages 4.00 4.00-0.0% 1126 Principal Salaries & Wages 1.00 1.00-0.0% 1127 Asst Principal Salary & Wages 2.00 2.00-0.0% 1142 Security Guard Salaries & Wages 3.00 3.00-0.0% 1150 Clerical Salaries & Wages 8.00 8.00-0.0% 1151 Instr Aides Salaries & Wages 1.00 1.00-0.0% 86.00 90.00 4.00 4.7% Cost Center 500 - Student Services 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1120 Instructional Salaries & Wages 5.00 5.00-0.0% 1124 Supervisor Salaries & Wages 1.00 1.00-0.0% 1130 Other Prof. Salaries & Wages 7.00 7.00-0.0% 1132 Psychologist Salaries & Wages 7.00 7.00-0.0% 1150 Clerical Salaries & Wages 1.75 2.25 0.50 28.6% 22.75 23.25 0.50 2.2% Cost Center 505 - Media/Technology Services 1120 Instructional Salaries & Wages 11.00 11.00-0.0% 1124 Supervisor Salaries & Wages 1.00 1.00-0.0% 12.00 12.00-0.0% 73

FY 2017-2018 FTE (Full-Time Equivalents) Comparison to FY 2016-2017 Object Description 2016-2017 FTEs 2017-2018 FTEs Change % Change Cost Center 510 - Career & Technical Services 1120 Instructional Salaries & Wages 1.00 - (1.00) -100.0% 1.00 - (1.00) -100.0% Cost Center 515 - Gifted & Talented 1120 Instructional Salaries & Wages 1.00 1.00-0.0% 1.00 1.00-0.0% Cost Center 520 - Special Education Services 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1120 Instructional Salaries & Wages 99.00 103.00 4.00 4.0% 1130 Other Prof. Salaries & Wages 16.69 16.69-0.0% 1140 Technical Salaries & Wages 2.00 2.00-0.0% 1150 Clerical Salaries & Wages 1.50 1.50-0.0% 1151 Instr Aides Salaries & Wages 104.00 106.00 2.00 1.9% 224.19 230.19 6.00 2.7% Cost Center 525 - Health/Homebound Services 1124 Supervisor Salaries & Wages 1.00 1.00-0.0% 1130 Other Prof. Salaries & Wages 12.50 12.50-0.0% 1131 School Nurse Salaries & Wages 17.38 17.38-0.0% 30.88 30.88-0.0% Cost Center 530 - School Performance 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1120 Instructional Salaries & Wages 19.05 20.40 1.35 7.1% 1150 Clerical Salaries & Wages 1.75 1.75-0.0% 21.80 23.15 1.35 6.2% Cost Center 535 - Executive Services 1112 Superintendent Salaries & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 2.00 2.00-0.0% 3.00 3.00-0.0% Cost Center 540 - Communications Services 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1130 Other Professional Salaries & Wages 2.00 2.00-0.0% 1150 Clerical Salaries & Wages 1.00 1.00-0.0% 4.00 4.00-0.0% Cost Center 543 - Chief of Staff 1110 Administrative Salary & Wages - 1.00 1.00 100.0% - 1.00 1.00 100.0% Cost Center 545 - Asst. Superintendent of Elem. School Leadership 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1120 Instructional Salaries & Wages 1.00 1.00-0.0% 1140 Technical Salaries & Wages 0.20 0.20-0.0% 1150 Clerical Salaries & Wages 1.50 1.50-0.0% 3.70 3.70-0.0% 74

FY 2017-2018 FTE (Full-Time Equivalents) Comparison to FY 2016-2017 Object Description 2016-2017 FTEs 2017-2018 FTEs Change % Change Cost Center 550 - Asst. Superintendent of Secondary School Leadership 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1150 Clerical Salaries & Wages 1.00 1.00-0.0% 2.00 2.00-0.0% Cost Center 555 - Human Resources 1110 Administrative Salary & Wages 3.00 3.00-0.0% 1130 Other Professional Salaries & Wages 3.00 3.00-0.0% 1140 Technical Salaries & Wages 2.00 2.00-0.0% 1150 Clerical Salaries & Wages 2.50 2.50-0.0% 10.50 10.50-0.0% Cost Center 560 - Finance/Business Services 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1140 Technical Salaries & Wages 2.00 2.00-0.0% 1150 Clerical Salaries & Wages 5.00 5.00-0.0% 8.00 8.00-0.0% Cost Center 565 - Technology Services 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1120 Instructional Salaries & Wages 1.00 1.00-0.0% 1140 Technical Salaries & Wages 12.00 12.00-0.0% 1141 Tech Support Salaries & Wages 11.00 11.00-0.0% 1150 Clerical Salaries & Wages 2.00 2.00-0.0% 27.00 27.00-0.0% Cost Center 570 - Transportation 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1140 Technical Salaries & Wages 5.00 5.00-0.0% 1150 Clerical Salaries & Wages 5.00 5.00-0.0% 1160 Trades Salaries & Wages 7.00 7.00-0.0% 1170 Bus Driver Salaries & Wages 101.93 101.93-0.0% 1175 Bus Aide Salaries & Wages 35.54 35.54-0.0% 155.47 155.47-0.0% Cost Center 575 - Operations 1110 Administrative Salary & Wages 1.00 1.00-0.0% 1140 Technical Salaries & Wages 3.00 3.00-0.0% 1150 Clerical Salaries & Wages 3.00 3.00-0.0% 1160 Trades Salaries & Wages 20.00 20.00-0.0% 1190 Service Salaries & Wages 87.31 87.31-0.0% 114.31 114.31-0.0% GRAND TOTAL 1,632.81 1,646.66 13.85 0.8% 75

Fiscal Year 2018 COST CENTERS No. Cost Center CC Manager 000 Pre-K through 12 School Divison Christina Berta 100 Pre-School Renee Dino 200 Clara Byrd Baker Elementary Michael Hurley 205 DJ Montague Elementary Cathy Vazquez 210 J Blaine Blayton Elementary Amy Stamm 215 James River Elementary Mike Stutt 220 Matoaka Elementary Andrew Jacobs 225 Matthew Whaley Elementary Robin Ford 230 Norge Elementary Veronda Matthews 235 Rawls Byrd Elementary Karen Swann 240 Stonehouse Elementary Melissa White 300 Berkeley Middle School Amour Mickel 305 Lois Hornsby Middle School Jessica Ellison 310 Toano Middle School Tracey Jones 400 Jamestown High School Cathy Worley 405 Lafayette High School Kimberly Nunnally 410 Warhill High School Mark Hudson 500 Student Services Stephanie Bourgeois 505 Media Technology Services Pattie Bowen 510 Career Readiness Valerie DiPaola 515 Gifted and Talented Allison Sheppard 520 Special Education Services Stacia Barreau 525 Health/Homebound Services Janice Fowler 530 School Performance Valerie DiPaola 535 Superintendent's Office Olwen Herron 540 Communication Services Betsy Overkamp-Smith 543 Chief of Staff Corey Murphy 545 Asst. Supt. For Elem School Leadership Scott Thorpe 550 Asst. Supt. For Sec School Leadership Jeff Carroll 555 Human Resources Tim Baker 560 Finance Christina Berta 565 Technology Brian Landers 570 Transportation Christina Simpson 575 Operations Marcellus Snipes 580 Construction Marcellus Snipes 585 Child Nutrition Services Jane Haley 590 Merrimac Juv. Detention Center John Whalen 595 Eastern State Hospital John Whalen 76

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 000 - PreK-12 Division 1120 Instructional Salaries & Wages 2.00 2.00 $ 56,063 $ 100,000 $ 121,004 $ 21,004 21.0% 1520 Substitute Salaries & Wages - - 877,296 970,335 1,143,305 172,970 17.8% 1620 Supplemental Salaries & Wages - - 98,742 140,000 116,680 (23,320) -16.7% 1700 Stipends - - 938,191 1,001,704 1,001,704-0.0% 2100 FICA Benefits - - 149,967 169,221 186,088 16,867 10.0% 2210 VRS Benefits - - - 14,660 19,747 5,087 34.7% 2300 HMP Benefits - - 37,731 77,492 30,450 (47,042) -60.7% 2400 Group Life Insurance - - 161 1,310 1,576 266 20.3% 2600 Unemployment Insurance - - 10,891 75,000 55,753 (19,247) -25.7% 2700 Worker's Compensation - - 301,729 360,852 335,554 (25,298) -7.0% 2750 Retiree Health Care Credit - - - 1,110 1,486 376 33.9% 2800 Other Benefits - - 96,201 112,500 112,500-0.0% 3000 Purchased Services - - 2,000 - - - 0.0% 5300 Insurance - - 265,750 276,393 268,735 (7,658) -2.8% 5800 Miscellaneous - - (30) - - - 0.0% 2.00 2.00 $ 2,834,692 $ 3,300,577 $ 3,394,582 $ 94,005 2.8% 77

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 100 - Preschool 1120 Instructional Salaries & Wages 34.00 34.00 1,656,695 1,877,794 1,919,846 42,052 2.2% 1124 Supervisor Salaries & Wages 1.00 1.00 88,151 89,473 90,815 1,342 1.5% 1150 Clerical Salaries & Wages 2.00 2.00 72,151 74,504 76,615 2,111 2.8% 1151 Instr Aides Salaries & Wages 31.29 31.29 507,065 584,108 587,903 3,795 0.6% 1520 Substitute Salaries & Wages - - - 1,050 - (1,050) -100.0% 1620 Supplemental Salaries & Wages - - - 300 4,200 3,900 1300.0% 1650 National Board Teacher Bonus - - 7,500 - - - 0.0% 2100 FICA Benefits - - 171,362 200,983 204,636 3,653 1.8% 2210 VRS Benefits Plan 1 & 2 - - 289,182 384,906 436,557 51,651 13.4% 2220 VRS Benefits Hybrid - - 34,351 - - - 0.0% 2300 HMP Benefits - - 565,899 604,903 606,101 1,198 0.2% 2400 Group Life Insurance - - 27,522 34,395 35,042 647 1.9% 2510 Disability Insurance Hybrid - - 708 - - - 0.0% 2750 Retiree Health Care Credit - - 24,389 29,143 32,902 3,759 12.9% 2800 Other Benefits - - 5,000 - - - 0.0% 3000 Purchased Services - - 2,151 2,340 2,012 (328) -14.0% 5200 Communications - - 814 650 800 150 23.1% 5400 Leases and Rentals - - 2,705 2,705 2,705-0.0% 5500 Travel - - 4,305 4,400 4,400-0.0% 5800 Miscellaneous - - 317 400 - (400) -100.0% 5801 Dues & Memberships - - 144 365 230 (135) -37.0% 5805 Staff Development - - 637 6,000 - (6,000) -100.0% 5806 Testing Services - - 3,873 3,000 - (3,000) -100.0% 6000 Materials and Supplies - - 9,339 7,500 11,200 3,700 49.3% 6020 Textbooks and Workbooks - - - 600 2,850 2,250 375.0% 6030 Instructional Materials - - 20,160 24,468 24,000 (468) -1.9% 6040 Tech-Software/On line Content - - 1,424 3,614 2,800 (814) -22.5% 6050 - - 140 - - - 0.0% 8100 Capital Outlay Replacement - - 1,985 600 - (600) -100.0% 8110 Technology-Hardware Replacement - - 534 - - - 0.0% 8200 Capital Outlay Additions - - 7,725-2,100 2,100 100.0% 68.29 68.29 $ 3,506,226 $ 3,938,201 $ 4,047,714 $ 109,513 2.8% 78

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 200 - Clara Byrd Baker 1120 Instructional Salaries & Wages 34.67 34.67 1,901,869 1,927,254 1,971,919 44,665 2.3% 1122 Librarian Salaries & Wages 1.00 1.00 58,596 60,613 62,128 1,515 2.5% 1123 Counselor Salaries & Wages 1.00 1.00 78,738 79,760 80,481 721 0.9% 1126 Principal Salaries & Wages 1.00 1.00 92,055 93,436 72,573 (20,863) -22.3% 1127 Asst Principal Salary & Wages 1.00 1.00 57,287 58,146 59,019 873 1.5% 1150 Clerical Salaries & Wages 3.50 3.50 103,415 106,441 108,038 1,597 1.5% 1151 Instr Aides Salaries & Wages 8.00 8.00 149,118 164,246 170,949 6,703 4.1% 1520 Substitute Salaries & Wages - - 1,805 7,225 - (7,225) -100.0% 1620 Supplemental Salaries & Wages - - 2,032 - - - 0.0% 2100 FICA Benefits - - 180,419 191,030 194,546 3,516 1.8% 2210 VRS Benefits Plan 1 & 2 - - 325,872 365,019 403,602 38,583 10.6% 2210 VRS Benefits Hybrid - - 13,829 - - - 0.0% 2300 HMP Benefits - - 482,992 488,890 463,236 (25,654) -5.2% 2400 Group Life Insurance - - 28,952 32,617 33,314 697 2.1% 2510 Disability Insurance Hybrid - - 285 - - - 0.0% 2750 Retiree Health Care Credit - - 25,608 27,638 31,281 3,643 13.2% 3000 Purchased Services - - 5,741 4,701 4,701-0.0% 5101 Electricity - - 71,005 83,000 88,000 5,000 6.0% 5102 Heating Fuel - - 3,001 3,500 3,500-0.0% 5103 Water/Sewer Services - - 19,463 15,600 20,000 4,400 28.2% 5200 Communications - - 839 1,590 1,590-0.0% 5400 Leases and Rentals - - 12,234 9,240 11,393 2,153 23.3% 5500 Travel - - - 200 200-0.0% 5801 Dues & Memberships - - 115 300 300-0.0% 5805 Staff Development - - 1,013-800 800 100.0% 6000 Materials and Supplies - - 22,759 21,848 24,422 2,574 11.8% 6020 Textbooks and Workbooks - - - 900 900-0.0% 6030 Instructional Materials - - 26,366 28,013 28,013-0.0% 50.17 50.17 $ 3,665,407 $ 3,771,207 $ 3,834,905 $ 63,698 1.7% 79

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 205 - DJ Montague 1120 Instructional Salaries & Wages 29.67 29.67 1,700,629 1,597,340 1,643,761 46,421 2.9% 1122 Librarian Salaries & Wages 1.00 1.00 72,700 73,687 74,741 1,054 1.4% 1123 Counselor Salaries & Wages 1.00 1.00 46,342 49,492 49,987 495 1.0% 1126 Principal Salaries & Wages 1.00 1.00 90,295 91,649 93,024 1,375 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 58,691 59,571 60,465 894 1.5% 1150 Clerical Salaries & Wages 3.50 3.50 85,197 91,586 93,015 1,429 1.6% 1151 Instr Aides Salaries & Wages 6.00 6.00 127,895 121,747 123,670 1,923 1.6% 1520 Substitute Salaries & Wages - - 5,341 5,500 - (5,500) -100.0% 1620 Supplemental Salaries & Wages - - 2,321 - - - 0.0% 1650 National Board Teacher Bonus - - 5,000 - - - 0.0% 2100 FICA Benefits - - 161,834 159,929 164,914 4,985 3.1% 2210 VRS Benefits Plan 1 & 2 - - 280,953 305,555 351,815 46,260 15.1% 2220 VRS Benefits Hybrid - - 22,422 - - - 0.0% 2300 HMP Benefits - - 499,526 493,888 463,488 (30,400) -6.2% 2400 Group Life Insurance - - 25,754 27,303 28,242 939 3.4% 2510 Disability Insurance Hybrid - - 462 - - - 0.0% 2750 Retiree Health Care Credit - - 22,870 23,135 26,516 3,381 14.6% 2800 Other Benefits - - 5,000 - - - 0.0% 3000 Purchased Services - - 32,190 - - - 0.0% 5101 Electricity - - 60,063 65,000 68,000 3,000 4.6% 5102 Heating Fuel - - 1,605 2,200 2,300 100 4.5% 5103 Water/Sewer Services - - 7,991 13,000 13,000-0.0% 5200 Communications - - 409 300 350 50 16.7% 5400 Leases and Rentals - - 10,990 11,000 11,000-0.0% 5801 Dues & Memberships - - 100 100-0.0% 5805 Staff Development - - 599 500 600 100 20.0% 6000 Materials and Supplies - - 20,646 17,433 19,500 2,067 11.9% 6030 Instructional Materials - - 23,772 24,771 26,275 1,504 6.1% 8100 Capital Outlay Replacement - - - - 4,089 4,089 100.0% 43.17 43.17 $ 3,371,497 $ 3,234,686 $ 3,318,852 $ 84,166 2.6% 80

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 210 - J Blaine Blayton 1120 Instructional Salaries & Wages 31.66 31.66 1,654,766 1,591,075 1,668,116 77,041 4.8% 1122 Librarian Salaries & Wages 1.00 1.00 61,260 62,122 63,676 1,554 2.5% 1123 Counselor Salaries & Wages 1.00 1.00 41,929 43,489 44,033 544 1.3% 1126 Principal Salaries & Wages 1.00 1.00 79,950 81,149 82,366 1,217 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 72,246 73,330 74,429 1,099 1.5% 1150 Clerical Salaries & Wages 3.50 3.50 88,220 91,828 93,295 1,467 1.6% 1151 Instr Aides Salaries & Wages 6.00 6.00 112,307 114,975 113,837 (1,138) -1.0% 1520 Substitute Salaries & Wages - - 4,366 3,750 - (3,750) -100.0% 1620 Supplemental Salaries & Wages - - 4,100-2,924 2,924 100.0% 1650 National Board Teacher Bonus - - 12,500 - - - 0.0% 2100 FICA Benefits - - 157,751 157,720 164,960 7,240 4.6% 2210 VRS Benefits Plan 1 & 2 - - 250,713 301,464 351,912 50,448 16.7% 2220 VRS Benefits Hybrid - - 41,845 - - - 0.0% 2300 HMP Benefits - - 471,024 454,005 481,797 27,792 6.1% 2400 Group Life Insurance - - 24,996 26,939 28,249 1,310 4.9% 2510 Disability Insurance Hybrid - - 863 - - - 0.0% 2750 Retiree Health Care Credit - - 22,054 22,826 26,523 3,697 16.2% 2800 Other Benefits - - 1,650 - - - 0.0% 3000 Purchased Services - - 7,241 - - - 0.0% 5101 Electricity - - 103,046 115,000 115,000-0.0% 5102 Heating Fuel - - 1,348 2,000 2,000-0.0% 5103 Water/Sewer Services - - 18,262 22,000 22,000-0.0% 5200 Communications - - 463 400 500 100 25.0% 5400 Leases and Rentals - - 15,249 15,249 14,500 (749) -4.9% 5500 Travel - - - 600 600-0.0% 5801 Dues & Memberships - - - 300 300-0.0% 5805 Staff Development - - 2,179-1,500 1,500 100.0% 6000 Materials and Supplies - - 18,924 11,950 13,000 1,050 8.8% 6020 Textbooks and Workbooks - - 656 3,250 3,200 (50) -1.5% 6030 Instructional Materials - - 22,365 28,756 30,420 1,664 5.8% 8100 Capital Outlay Replacement - - - - 1,500 1,500 100.0% 45.16 45.16 $ 3,292,270 $ 3,224,177 $ 3,400,637 $ 176,460 5.5% 81

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 215 - James River 1120 Instructional Salaries & Wages 35.67 36.67 1,777,152 1,688,855 1,738,246 49,391 2.9% 1122 Librarian Salaries & Wages 1.00 1.00 53,492 61,629 48,517 (13,112) -21.3% 1123 Counselor Salaries & Wages 1.00 1.00 77,317 87,164 50,992 (36,172) -41.5% 1126 Principal Salaries & Wages 1.00 1.00 82,000 83,230 84,478 1,248 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 81,298 82,517 65,975 (16,542) -20.0% 1150 Clerical Salaries & Wages 3.50 3.50 106,086 107,399 109,393 1,994 1.9% 1151 Instr Aides Salaries & Wages 7.00 7.00 157,243 147,873 145,098 (2,775) -1.9% 1520 Substitute Salaries & Wages - - 3,851 7,000 - (7,000) -100.0% 1650 National Board Teacher Bonus - - 5,000 - - - 0.0% 2100 FICA Benefits - - 175,116 173,324 172,788 (536) -0.3% 2210 VRS Benefits Plan 1 & 2 - - 277,397 330,885 368,614 37,729 11.4% 2220 VRS Benefits Hybrid - - 39,841 - - - 0.0% 2300 HMP Benefits - - 453,220 477,255 462,649 (14,606) -3.1% 2400 Group Life Insurance - - 27,605 29,567 29,589 22 0.1% 2510 Disability Insurance Hybrid - - 821 - - - 0.0% 2750 Retiree Health Care Credit - - 23,914 25,054 27,782 2,728 10.9% 2800 Other Benefits - - (255) - - - 0.0% 3000 Purchased Services - - 23,429 13,260 7,000 (6,260) -47.2% 5101 Electricity - - 80,705 119,000 119,000-0.0% 5102 Heating Fuel - - 5,375 9,500 9,500-0.0% 5103 Water/Sewer Services - - 3,575 14,300 7,800 (6,500) -45.5% 5200 Communications - - 660 350 350-0.0% 5400 Leases and Rentals - - 288 4,200 9,960 5,760 137.1% 5500 Travel - - 7,946 6,500 7,500 1,000 15.4% 5801 Dues & Memberships - - 11,730 11,600 12,300 700 6.0% 5805 Staff Development - - 3,715 2,709 2,709-0.0% 6000 Materials and Supplies - - 21,908 26,732 29,732 3,000 11.2% 6020 Textbooks and Workbooks - - 2,854 1,500 1,500-0.0% 6030 Instructional Materials - - 21,106 23,500 22,600 (900) -3.8% 6040 Tech-Software/On line Content - - 768 2,012 2,012-0.0% 8100 Capital Outlay Replacement - - 10,075 4,000 7,131 3,131 78.3% 50.17 51.17 $ 3,535,231 $ 3,540,915 $ 3,543,215 $ 2,300 0.1% 82

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 220 - Matoaka 1120 Instructional Salaries & Wages 43.16 43.16 2,351,107 2,360,547 2,315,307 (45,240) -1.9% 1122 Librarian Salaries & Wages 1.00 1.00 45,890 50,061 50,536 475 0.9% 1123 Counselor Salaries & Wages 1.50 1.50 71,858 70,726 74,532 3,806 5.4% 1126 Principal Salaries & Wages 1.00 1.00 98,670 100,150 101,652 1,502 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 58,679 59,559 60,452 893 1.5% 1150 Clerical Salaries & Wages 3.50 3.50 103,766 106,166 107,931 1,765 1.7% 1151 Instr Aides Salaries & Wages 10.00 10.00 203,636 208,552 214,955 6,403 3.1% 1520 Substitute Salaries & Wages - - 4,444 7,150 - (7,150) -100.0% 1620 Supplemental Salaries & Wages - - 3,065 1,000 11,000 10,000 1000.0% 1650 National Board Teacher Bonus - - 7,500 - - - 0.0% 2100 FICA Benefits - - 214,866 226,740 225,013 (1,727) -0.8% 2210 VRS Benefits Plan 1 & 2 - - 384,851 433,050 480,026 46,976 10.8% 2220 VRS Benefits Hybrid - - 15,559 - - - 0.0% 2300 HMP Benefits - - 681,174 662,610 672,894 10,284 1.6% 2400 Group Life Insurance - - 34,267 38,697 38,531 (166) -0.4% 2510 Disability Insurance Hybrid - - 321 - - - 0.0% 2750 Retiree Health Care Credit - - 30,184 32,790 36,178 3,388 10.3% 2800 Other Benefits - - 7,200 - - - 0.0% 3000 Purchased Services - - 900 3,500 2,300 (1,200) -34.3% 5101 Electricity - - 100,488 100,000 101,000 1,000 1.0% 5102 Heating Fuel - - 14,851 19,000 19,000-0.0% 5103 Water/Sewer Services - - 6,703 6,000 7,000 1,000 16.7% 5200 Communications - - 827 2,400 1,500 (900) -37.5% 5400 Leases and Rentals - - 11,203 14,500 14,500-0.0% 5801 Dues & Memberships - - - 300 300-0.0% 5805 Staff Development - - 1,606 2,500 3,000 500 20.0% 6000 Materials and Supplies - - 36,779 27,000 26,500 (500) -1.9% 6020 Textbooks and Workbooks - - 7,869 12,000 9,000 (3,000) -25.0% 6030 Instructional Materials - - 34,905 27,000 29,000 2,000 7.4% 6040 Tech-Software/On line Content - - 200 500 1,000 500 100.0% 61.16 61.16 $ 4,533,367 $ 4,572,498 $ 4,603,107 $ 30,609 0.7% 83

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 225 - Matthew Whaley 1120 Instructional Salaries & Wages 33.67 34.17 1,720,377 1,751,482 1,755,423 3,941 0.2% 1122 Librarian Salaries & Wages 1.00 1.00 51,535 52,776 53,568 792 1.5% 1123 Counselor Salaries & Wages 1.00 1.00 55,773 57,692 59,135 1,443 2.5% 1126 Principal Salaries & Wages 1.00 1.00 73,317 74,417 75,533 1,116 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 52,936 71,050 72,381 1,331 1.9% 1150 Clerical Salaries & Wages 3.50 3.50 99,053 100,574 102,224 1,650 1.6% 1151 Instr Aides Salaries & Wages 7.00 7.00 136,899 142,028 143,465 1,437 1.0% 1520 Substitute Salaries & Wages - - 7,874 3,400 - (3,400) -100.0% 1620 Supplemental Salaries & Wages - - - 5,000 5,000-0.0% 1650 National Board Teacher Bonus - - 2,500 - - - 0.0% 2100 FICA Benefits - - 163,855 172,769 174,324 1,555 0.9% 2210 VRS Benefits Plan 1 & 2 - - 269,874 329,736 371,892 42,156 12.8% 2220 VRS Benefits Hybrid - - 34,888 - - - 0.0% 2300 HMP Benefits - - 380,919 384,578 440,774 56,196 14.6% 2400 Group Life Insurance - - 25,981 29,464 29,852 388 1.3% 2510 Disability Insurance Hybrid - - 719 - - - 0.0% 2750 Retiree Health Care Credit - - 22,974 24,966 28,028 3,062 12.3% 2800 Other Benefits - - 5,000 - - - 0.0% 3000 Purchased Services - - 21,714 500 3,550 3,050 610.0% 4000 Internal Services - - - 1,200 1,200-0.0% 5101 Electricity - - 85,474 72,000 97,000 25,000 34.7% 5102 Heating Fuel - - 23,121 24,500 24,500-0.0% 5103 Water/Sewer Services - - 6,092 9,700 9,700-0.0% 5200 Communications - - 486 550 250 (300) -54.5% 5400 Leases and Rentals - - 8,972 10,000 6,000 (4,000) -40.0% 5500 Travel - - 22 - - - 0.0% 5801 Dues & Memberships - - 2,220 150 1,600 1,450 966.7% 5805 Staff Development - - 120 1,500 - (1,500) -100.0% 6000 Materials and Supplies - - 19,915 20,750 20,500 (250) -1.2% 6030 Instructional Materials - - 25,187 21,001 19,233 (1,768) -8.4% 6040 Tech-Software/On line Content - - - 1,000 4,000 3,000 300.0% 8100 Capital Outlay Replacement - - 503 3,000 4,500 1,500 50.0% 8200 Capital Outlay Additions - - 14,727 1,800 3,800 2,000 111.1% 48.17 48.67 $ 3,313,024 $ 3,367,583 $ 3,507,432 $ 139,849 4.2% 84

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 230 - Norge 1120 Instructional Salaries & Wages 37.67 37.67 1,924,032 1,976,628 1,951,152 (25,476) -1.3% 1122 Librarian Salaries & Wages 1.00 1.00 45,776 48,517 49,002 485 1.0% 1123 Counselor Salaries & Wages 1.00 1.00 42,133 44,033 44,583 550 1.2% 1126 Principal Salaries & Wages 1.00 1.00 66,904 72,065 73,146 1,081 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 63,467 66,990 67,995 1,005 1.5% 1150 Clerical Salaries & Wages 3.50 3.50 119,875 120,762 123,474 2,712 2.2% 1151 Instr Aides Salaries & Wages 8.00 8.00 149,885 154,378 156,508 2,130 1.4% 1520 Substitute Salaries & Wages - - 4,554 7,450 - (7,450) -100.0% 1620 Supplemental Salaries & Wages - - 2,856 - - - 0.0% 1650 National Board Teacher Bonus - - 5,000 - - - 0.0% 2100 FICA Benefits - - 178,883 190,548 189,879 (669) -0.4% 2210 VRS Benefits Plan 1 & 2 - - 322,130 364,062 405,074 41,012 11.3% 2220 VRS Benefits Hybrid - - 14,867 - - - 0.0% 2300 HMP Benefits - - 556,704 581,468 546,333 (35,135) -6.0% 2400 Group Life Insurance - - 28,520 32,533 32,516 (17) -0.1% 2510 Disability Insurance Hybrid - - 307 - - - 0.0% 2750 Retiree Health Care Credit - - 25,404 27,566 30,529 2,963 10.7% 2800 Other Benefits - - 15,909 - - - 0.0% 3000 Purchased Services - - 6,241 3,797 3,423 (374) -9.8% 5101 Electricity - - 100,572 100,000 101,000 1,000 1.0% 5102 Heating Fuel - - 5,612 10,762 10,762-0.0% 5103 Water/Sewer Services - - 15,718 16,500 16,500-0.0% 5200 Communications - - 295 1,500 700 (800) -53.3% 5400 Leases and Rentals - - 4,508 6,000 5,410 (590) -9.8% 5500 Travel - - 374 300 400 100 33.3% 5801 Dues & Memberships - - - 301 250 (51) -16.9% 5805 Staff Development - - 99 1,000 1,000-0.0% 6000 Materials and Supplies - - 27,157 27,813 29,600 1,787 6.4% 6020 Textbooks and Workbooks - - 382 8,600 8,000 (600) -7.0% 6030 Instructional Materials - - 22,404 22,679 25,500 2,821 12.4% 8100 Capital Outlay Replacement - - 9,421 3,825 4,000 175 4.6% 53.17 53.17 $ 3,759,988 $ 3,890,077 $ 3,876,736 $ (13,341) -0.3% 85

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 235 - Rawls Byrd 1120 Instructional Salaries & Wages 31.67 32.17 1,681,543 1,696,048 1,764,582 68,534 4.0% 1122 Librarian Salaries & Wages 1.00 1.00 49,296 50,992 52,266 1,274 2.5% 1123 Counselor Salaries & Wages 1.00 1.00 53,086 54,912 56,285 1,373 2.5% 1126 Principal Salaries & Wages 1.00 1.00 78,627 79,806 81,003 1,197 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 52,796 56,728 57,579 851 1.5% 1150 Clerical Salaries & Wages 3.50 3.50 102,730 112,416 98,672 (13,744) -12.2% 1151 Instr Aides Salaries & Wages 5.00 5.00 128,510 105,018 124,237 19,219 18.3% 1520 Substitute Salaries & Wages - - 2,485 5,000 - (5,000) -100.0% 1620 Supplemental Salaries & Wages - - 945 - - - 0.0% 1650 National Board Teacher Bonus - - 5,000 - - - 0.0% 2100 FICA Benefits - - 161,574 165,310 172,313 7,003 4.2% 2210 VRS Benefits Plan 1 & 2 - - 258,497 316,028 367,599 51,571 16.3% 2220 VRS Benefits Hybrid - - 36,388 - - - 0.0% 2300 HMP Benefits - - 313,245 308,983 402,532 93,549 30.3% 2400 Group Life Insurance - - 24,983 28,240 29,506 1,266 4.5% 2510 Disability Insurance Hybrid - - 750 - - - 0.0% 2750 Retiree Health Care Credit - - 22,230 23,930 27,706 3,776 15.8% 2800 Other Benefits - - 11,268 - - - 0.0% 3000 Purchased Services - - 7,594 - - - 0.0% 5101 Electricity - - 82,363 80,000 84,000 4,000 5.0% 5102 Heating Fuel - - 11,741 14,500 14,500-0.0% 5103 Water/Sewer Services - - 6,926 7,700 7,700-0.0% 5200 Communications - - 224 500 300 (200) -40.0% 5400 Leases and Rentals - - 14,731 12,087 13,315 1,228 10.2% 5801 Dues & Memberships - - 284 250 500 250 100.0% 5805 Staff Development - - 1,113 700 3,344 2,644 377.7% 6000 Materials and Supplies - - 23,800 24,200 20,500 (3,700) -15.3% 6030 Instructional Materials - - 16,464 18,500 20,700 2,200 11.9% 8100 Capital Outlay Replacement - - 1,800 - - - 0.0% 8200 Capital Outlay Additions - - - 2,087 8,000 5,913 283.3% 8210 Technology-Hardware Additions - - - 3,300 - (3,300) -100.0% 44.17 44.67 $ 3,150,990 $ 3,167,235 $ 3,407,139 $ 239,904 7.6% 86

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 240 - Stonehouse 1120 Instructional Salaries & Wages 44.16 44.16 2,299,628 2,410,864 2,449,286 38,422 1.6% 1122 Librarian Salaries & Wages 1.00 1.00 44,659 47,090 47,561 471 1.0% 1123 Counselor Salaries & Wages 1.50 1.50 64,605 68,711 68,402 (309) -0.4% 1126 Principal Salaries & Wages 1.00 1.00 66,904 72,065 73,146 1,081 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 62,215 63,148 58,362 (4,786) -7.6% 1150 Clerical Salaries & Wages 3.50 3.50 102,656 104,013 102,817 (1,196) -1.1% 1151 Instr Aides Salaries & Wages 10.00 10.00 189,666 192,059 196,431 4,372 2.3% 1520 Substitute Salaries & Wages - - 8,018 7,500 - (7,500) -100.0% 1620 Supplemental Salaries & Wages - - 5,102 5,500 - (5,500) -100.0% 1650 National Board Teacher Bonus - - 7,500 - - - 0.0% 2100 FICA Benefits - - 210,156 227,278 230,571 3,293 1.4% 2210 VRS Benefits Plan 1 & 2 - - 378,255 433,636 491,880 58,244 13.4% 2220 VRS Benefits Hybrid - - 14,643 - - - 0.0% 2300 HMP Benefits - - 636,087 638,510 638,874 364 0.1% 2400 Group Life Insurance - - 33,251 38,750 39,485 735 1.9% 2510 Disability Insurance Hybrid - - 302 - - - 0.0% 2750 Retiree Health Care Credit - - 29,618 32,834 37,072 4,238 12.9% 2800 Other Benefits - - 1,700 - - - 0.0% 3000 Purchased Services - - 21,809 300 300-0.0% 5101 Electricity - - 115,456 112,000 117,000 5,000 4.5% 5102 Heating Fuel - - 12,947 30,000 30,000-0.0% 5103 Water/Sewer Services - - 8,287 10,100 10,100-0.0% 5200 Communications - - 848 750 850 100 13.3% 5400 Leases and Rentals - - 7,935 9,000 15,900 6,900 76.7% 5500 Travel - - 1,425 1,700 2,200 500 29.4% 5800 Miscellaneous - - 3,416 - - - 0.0% 5801 Dues & Memberships - - - 500 - (500) -100.0% 5805 Staff Development - - 540 1,000 1,500 500 50.0% 6000 Materials and Supplies - - 28,174 22,900 31,500 8,600 37.6% 6020 Textbooks and Workbooks - - 6,042 2,500 2,500-0.0% 6030 Instructional Materials - - 20,365 38,186 40,561 2,375 6.2% 8100 Capital Outlay Replacement - - - - 2,000 2,000 100.0% 8210 Technology-Hardware Additions - - 20,555 8,900 2,000 (6,900) -77.5% 62.16 62.16 $ 4,402,761 $ 4,579,794 $ 4,690,298 $ 110,504 2.4% 87

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 300 - Berkeley 1120 Instructional Salaries & Wages 54.00 55.00 2,877,310 2,887,476 2,956,536 69,060 2.4% 1122 Librarian Salaries & Wages 1.00 1.00 74,984 77,344 48,517 (28,827) -37.3% 1123 Counselor Salaries & Wages 2.00 2.00 119,764 123,679 126,724 3,045 2.5% 1126 Principal Salaries & Wages 1.00 1.00 73,500 79,170 80,358 1,188 1.5% 1127 Asst Principal Salary & Wages 2.00 2.00 134,083 136,094 144,083 7,989 5.9% 1150 Clerical Salaries & Wages 5.00 5.00 155,782 152,286 152,975 689 0.5% 1151 Instr Aides Salaries & Wages 2.17 2.17 34,340 31,990 44,898 12,908 40.4% 1520 Substitute Salaries & Wages - - 7,475 10,831 - (10,831) -100.0% 1620 Supplemental Salaries & Wages - - 2,363 - - - 0.0% 1650 National Board Teacher Bonus - - 7,500 - - - 0.0% 2100 FICA Benefits - - 259,743 267,663 271,988 4,325 1.6% 2210 VRS Benefits Plan 1 & 2 - - 448,944 511,096 580,272 69,176 13.5% 2220 VRS Benefits Hybrid - - 30,796 - - - 0.0% 2300 HMP Benefits - - 671,508 675,786 718,491 42,705 6.3% 2400 Group Life Insurance - - 40,905 45,671 46,580 909 2.0% 2510 Disability Insurance Hybrid - - 635 - - - 0.0% 2750 Retiree Health Care Credit - - 36,165 38,698 43,730 5,032 13.0% 2800 Other Benefits - - 4,839 - - - 0.0% 3000 Purchased Services - - 60,627 2,597 - (2,597) -100.0% 5101 Electricity - - 112,307 115,000 115,000-0.0% 5102 Heating Fuel - - 16,478 22,000 22,000-0.0% 5103 Water/Sewer Services - - 13,885 11,700 15,000 3,300 28.2% 5200 Communications - - 2,477 3,500 2,500 (1,000) -28.6% 5400 Leases and Rentals - - 10,932 16,000 17,115 1,115 7.0% 5500 Travel - - 125-2,000 2,000 100.0% 5800 Miscellaneous - - - 1,000 750 (250) -25.0% 5801 Dues & Memberships - - 1,761 1,000 1,000-0.0% 5805 Staff Development - - - 1,000 - (1,000) -100.0% 6000 Materials and Supplies - - 37,482 29,150 29,000 (150) -0.5% 6020 Textbooks and Workbooks - - 14,165 16,524 16,524-0.0% 6030 Instructional Materials - - 55,946 52,925 52,925-0.0% 6040 Tech-Software/On line Content - - 6,201 7,000 6,000 (1,000) -14.3% 67.17 68.17 $ 5,313,021 $ 5,317,180 $ 5,494,966 $ 177,786 3.3% 88

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 303 - James Blair 1126 Principal Salaries & Wages - 1.00 - - 94,854 94,854 100.0% 2100 FICA Benefits - - - - 7,256 7,256 100.0% 2210 VRS Benefits Plan 1 & 2 - - - - 15,480 15,480 100.0% 2300 HMP Benefits - - - - 15,000 15,000 100.0% 2400 Group Life Insurance - - - - 1,243 1,243 100.0% 2750 Retiree Health Care Credit - - - - 1,167 1,167 100.0% 5101 Electricity - - 88,396 85,000 85,000-0.0% 5102 Heating Fuel - - 7,016 12,000 8,000 (4,000) -33.3% 5103 Water/Sewer Services - - 6,337 8,400 6,400 (2,000) -23.8% - 1.00 $ 101,749 $ 105,400 $ 234,400 $ 129,000 122.4% 89

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 305 - Lois Hornsby 1120 Instructional Salaries & Wages 57.00 58.00 2,790,127 2,986,650 3,039,842 53,192 1.8% 1122 Librarian Salaries & Wages 1.00 1.00 44,659 47,090 47,561 471 1.0% 1123 Counselor Salaries & Wages 2.00 2.00 97,827 102,739 103,887 1,148 1.1% 1126 Principal Salaries & Wages 1.00 1.00 88,234 89,783 91,089 1,306 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 69,693 70,738 71,799 1,061 1.5% 1150 Clerical Salaries & Wages 5.00 5.00 151,448 155,889 152,728 (3,161) -2.0% 1151 Instr Aides Salaries & Wages 2.25 2.25 30,336 33,637 30,052 (3,585) -10.7% 1520 Substitute Salaries & Wages - - 7,478 7,600 - (7,600) -100.0% 1620 Supplemental Salaries & Wages - - 2,583 3,500 3,500-0.0% 1650 National Board Teacher Bonus - - 2,500 - - - 0.0% 2100 FICA Benefits - - 243,778 267,569 271,800 4,231 1.6% 2210 VRS Benefits Plan 1 & 2 - - 402,228 510,688 579,839 69,151 13.5% 2220 VRS Benefits Hybrid - - 55,801 - - - 0.0% 2300 HMP Benefits - - 586,008 589,456 569,899 (19,557) -3.3% 2400 Group Life Insurance - - 38,928 42,182 46,546 4,364 10.3% 2510 Disability Insurance Hybrid - - 1,150 - - - 0.0% 2750 Retiree Health Care Credit - - 34,528 38,667 43,704 5,037 13.0% 2800 Other Benefits - - 10,979 - - - 0.0% 3000 Purchased Services - - 17,107 12,000 6,500 (5,500) -45.8% 5101 Electricity - - 170,184 168,000 172,000 4,000 2.4% 5102 Heating Fuel - - 2,878 3,200 3,200-0.0% 5103 Water/Sewer Services* - - - - - - 0.0% 5200 Communications - - 2,108 3,500 3,000 (500) -14.3% 5400 Leases and Rentals - - 16,972 17,000 23,000 6,000 35.3% 5500 Travel - - 772 600 600-0.0% 5801 Dues & Memberships - - 4,207 2,500 5,000 2,500 100.0% 5805 Staff Development - - 3,467 3,000 2,000 (1,000) -33.3% 6000 Materials and Supplies - - 41,993 43,300 42,600 (700) -1.6% 6020 Textbooks and Workbooks - - 639 2,500 - (2,500) -100.0% 6030 Instructional Materials - - 34,533 39,428 57,981 18,553 47.1% 6040 Tech-Software/On line Content - - 5,178 11,673 7,000 (4,673) -40.0% 8100 Capital Outlay Replacement - - - 2,000 5,000 3,000 150.0% 69.25 70.25 $ 4,958,324 $ 5,254,889 $ 5,380,127 $ 125,238 2.4% *Budgeted under Blayton's cost center as there is only one meter for both schools. 90

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 310 - Toano 1120 Instructional Salaries & Wages 50.00 51.00 2,434,700 2,630,307 2,621,345 (8,962) -0.3% 1122 Librarian Salaries & Wages 1.00 1.00 59,766 60,607 62,122 1,515 2.5% 1123 Counselor Salaries & Wages 2.00 2.00 96,922 100,298 101,425 1,127 1.1% 1126 Principal Salaries & Wages 1.00 1.00 78,617 79,796 80,993 1,197 1.5% 1127 Asst Principal Salary & Wages 1.00 1.00 65,762 66,748 65,975 (773) -1.2% 1150 Clerical Salaries & Wages 5.00 5.00 133,267 136,391 137,219 828 0.6% 1151 Instr Aides Salaries & Wages 2.00 2.00 30,335 31,357 31,676 319 1.0% 1520 Substitute Salaries & Wages - - 4,972 4,850 - (4,850) -100.0% 1620 Supplemental Salaries & Wages - - 3,906 2,000 - (2,000) -100.0% 1650 National Board Teacher Bonus - - 5,000 - - - 0.0% 2100 FICA Benefits - - 216,910 238,095 238,583 488 0.2% 2210 VRS Benefits Plan 1 & 2 - - 366,804 455,068 508,977 53,909 11.8% 2220 VRS Benefits Hybrid - - 29,878 - - - 0.0% 2300 HMP Benefits - - 580,533 587,448 595,366 7,918 1.3% 2400 Group Life Insurance - - 33,572 40,665 40,860 195 0.5% 2510 Disability Insurance Hybrid - - 616 - - - 0.0% 2750 Retiree Health Care Credit - - 29,904 34,457 38,363 3,906 11.3% 2800 Other Benefits - - 11,143 - - - 0.0% 3000 Purchased Services - - 23,853 7,000 7,000-0.0% 5101 Electricity - - 105,941 115,000 115,000-0.0% 5102 Heating Fuel - - 5,074 10,000 10,000-0.0% 5103 Water/Sewer Services - - 24,574 20,500 26,000 5,500 26.8% 5200 Communications - - 2,906 2,500 3,000 500 20.0% 5400 Leases and Rentals - - 11,227 13,000 14,000 1,000 7.7% 5805 Staff Development - - 170 - - - 0.0% 6000 Materials and Supplies - - 23,987 23,750 18,250 (5,500) -23.2% 6020 Textbooks and Workbooks - - - 500 500-0.0% 6030 Instructional Materials - - 62,653 68,482 89,200 20,718 30.3% 8100 Capital Outlay Replacement - - 2,442-3,701 3,701 100.0% 8210 Technology Hardware Additions - - 214 2,000 3,500 1,500 75.0% 62.00 63.00 $ 4,445,649 $ 4,730,819 $ 4,813,055 $ 82,236 1.7% 91

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 400 - Jamestown 1120 Instructional Salaries & Wages 71.00 71.00 3,632,156 3,703,932 3,800,897 96,965 2.6% 1122 Librarian Salaries & Wages 2.00 2.00 109,211 115,449 117,508 2,059 1.8% 1123 Counselor Salaries & Wages 4.00 4.00 240,250 245,593 248,536 2,943 1.2% 1126 Principal Salaries & Wages 1.00 1.00 109,080 110,716 112,336 1,620 1.5% 1127 Asst Principal Salary & Wages 2.00 2.00 135,499 138,039 140,109 2,070 1.5% 1142 Security Guard Salaries & Wages 3.00 3.00 133,357 119,515 120,932 1,417 1.2% 1150 Clerical Salaries & Wages 8.00 8.00 280,587 289,754 296,871 7,117 2.5% 1151 Instr Aides Salaries & Wages 1.00 1.00 27,975 24,384 24,235 (149) -0.6% 1520 Substitute Salaries & Wages - - 12,416 15,000 - (15,000) -100.0% 1620 Supplemental Salaries & Wages - - 83 1,000 - (1,000) -100.0% 1650 National Board Teacher Bonus - - 40,000 - - - 0.0% 2100 FICA Benefits - - 351,278 364,398 372,508 8,110 2.2% 2210 VRS Benefits Plan 1 & 2 - - 593,517 681,394 790,605 109,211 16.0% 2220 VRS Benefits Hybrid - - 48,242 - - - 0.0% 2300 HMP Benefits - - 1,028,855 1,044,250 879,597 (164,653) -15.8% 2400 Group Life Insurance - - 54,623 61,732 63,463 1,731 2.8% 2510 Disability Insurance Hybrid - 995 - - - 0.0% 2750 Retiree Health Care Credit - - 48,379 51,458 59,587 8,129 15.8% 2800 Other Benefits - - 9,492 - - - 0.0% 3000 Purchased Services - - 57,453 54,800 54,800-0.0% 5101 Electricity - - 280,403 280,000 280,000-0.0% 5102 Heating Fuel - - 19,067 20,000 20,000-0.0% 5103 Water/Sewer Services - - 21,776 17,000 22,000 5,000 29.4% 5200 Communications - - 10,309 9,500 9,500-0.0% 5400 Leases and Rentals - - 15,346 20,000 20,000-0.0% 5500 Travel - - 21,129 11,000 13,200 2,200 20.0% 5800 Miscellaneous - - 6,414 3,000 3,500 500 16.7% 5801 Dues & Memberships - - 625 1,000 2,000 1,000 100.0% 5804 Graduation Expenditures - - 403 3,000 3,000-0.0% 5805 Staff Development - - - 9,000 9,000-0.0% 6000 Materials and Supplies - - 49,809 43,950 43,950-0.0% 6020 Textbooks and Workbooks - - 7,571 18,800 18,600 (200) -1.1% 6030 Instructional Materials - - 110,822 106,784 119,538 12,754 11.9% 6040 Tech-Software/On line Content - - 6,285 6,000 6,000-0.0% 8100 Capital Outlay Replacement - - - - 3,000 3,000 100.0% 92.00 92.00 $ 7,463,407 $ 7,570,448 $ 7,655,272 $ 84,824 1.1% 92

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 405 - Lafayette 1120 Instructional Salaries & Wages 66.00 66.00 3,555,190 3,746,295 3,539,723 (206,572) -5.5% 1122 Librarian Salaries & Wages 2.00 2.00 97,262 102,323 103,346 1,023 1.0% 1123 Counselor Salaries & Wages 4.00 4.00 247,764 256,536 259,736 3,200 1.2% 1126 Principal Salaries & Wages 1.00 1.00 106,532 108,130 109,752 1,622 1.5% 1127 Asst Principal Salary & Wages 2.00 2.00 136,999 139,054 141,140 2,086 1.5% 1142 Security Guard Salaries & Wages 3.00 3.00 114,461 109,927 111,201 1,274 1.2% 1150 Clerical Salaries & Wages 8.00 8.00 288,978 293,889 289,408 (4,481) -1.5% 1151 Instr Aides Salaries & Wages 1.00 1.00 20,062 20,854 21,887 1,033 5.0% 1520 Substitute Salaries & Wages - - 9,425 11,000 - (11,000) -100.0% 1620 Supplemental Salaries & Wages - - 2,630 - - - 0.0% 1650 National Board Teacher Bonus - - 10,000 - - - 0.0% 2100 FICA Benefits - - 341,635 366,283 350,180 (16,103) -4.4% 2210 VRS Benefits Plan 1 & 2 - - 559,606 686,041 742,971 56,930 8.3% 2220 VRS Benefits Hybrid - - 70,401 - - - 0.0% 2300 HMP Benefits - - 905,441 937,572 923,631 (13,941) -1.5% 2400 Group Life Insurance - - 53,725 62,063 59,638 (2,425) -3.9% 2510 Disability Insurance Hybrid - - 1,451 - - - 0.0% 2750 Retiree Health Care Credit - - 47,493 51,823 55,996 4,173 8.1% 2800 Other Benefits - - 20,560 - - - 0.0% 3000 Purchased Services - - 36,472 49,750 44,000 (5,750) -11.6% 5101 Electricity - - 200,993 206,000 206,000-0.0% 5102 Heating Fuel - - 31,811 40,000 40,000-0.0% 5103 Water/Sewer Services - - 10,805 17,700 17,700-0.0% 5200 Communications - - 9,490 9,500 10,000 500 5.3% 5400 Leases and Rentals - - 17,583 17,000 18,500 1,500 8.8% 5500 Travel - - 4,144 4,200 4,100 (100) -2.4% 5800 Miscellaneous - - 2,098 4,000 4,000-0.0% 5801 Dues & Memberships - - 975 500 400 (100) -20.0% 5805 Staff Development - - - - 3,000 3,000 100.0% 6000 Materials and Supplies - - 39,295 37,200 45,800 8,600 23.1% 6020 Textbooks and Workbooks - - 13,552 20,000 18,500 (1,500) -7.5% 6030 Instructional Materials - - 84,279 105,653 92,014 (13,639) -12.9% 8210 Technology-Hardware Additions - - 17,365 16,000 15,000 (1,000) -6.3% 87.00 87.00 $ 7,058,477 $ 7,419,293 $ 7,227,623 $ (191,670) -2.6% 93

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 410 - Warhill 1120 Instructional Salaries & Wages 65.00 65.00 3,110,869 3,124,407 3,307,180 182,773 5.8% 1122 Librarian Salaries & Wages 2.00 2.00 128,869 138,084 139,381 1,297 0.9% 1123 Counselor Salaries & Wages 4.00 4.00 212,340 226,155 229,121 2,966 1.3% 1126 Principal Salaries & Wages 1.00 1.00 105,759 107,345 108,916 1,571 1.5% 1127 Asst Principal Salary & Wages 2.00 2.00 130,838 136,428 149,873 13,445 9.9% 1142 Security Guard Salaries & Wages 3.00 3.00 113,281 113,589 114,918 1,329 1.2% 1150 Clerical Salaries & Wages 8.00 8.00 280,567 282,672 281,761 (911) -0.3% 1151 Instr Aides Salaries & Wages 1.00 1.00 26,049 26,689 27,090 401 1.5% 1520 Substitute Salaries & Wages - - 13,601 9,500 - (9,500) -100.0% 1620 Supplemental Salaries & Wages - - 1,622 5,500 5,500-0.0% 1650 National Board Teacher Bonus - - 10,000 - - - 0.0% 2100 FICA Benefits - - 319,618 319,035 334,187 15,152 4.7% 2210 VRS Benefits Plan 1 & 2 - - 459,449 595,671 708,855 113,184 19.0% 2220 VRS Benefits Hybrid - - 106,335 - - - 0.0% 2300 HMP Benefits - - 736,031 745,903 814,327 68,424 9.2% 2400 Group Life Insurance - - 47,945 53,671 56,902 3,231 6.0% 2510 Disability Insurance Hybrid - - 2,192 - - - 0.0% 2750 Retiree Health Care Credit - - 42,651 44,679 53,427 8,748 19.6% 2800 Other Benefits - - (2,330) - - - 0.0% 3000 Purchased Services - - 51,268 35,000 35,000-0.0% 5101 Electricity - - 229,147 241,000 241,000-0.0% 5102 Heating Fuel - - 8,247 12,994 13,000 6 0.0% 5103 Water/Sewer Services - - 16,738 23,800 23,800-0.0% 5200 Communications - - 8,992 9,000 9,000-0.0% 5400 Leases and Rentals - - 17,958 35,000 34,000 (1,000) -2.9% 5500 Travel - - 10,480 10,000 10,000-0.0% 5800 Miscellaneous - - 1,961 4,500 4,400 (100) -2.2% 5801 Dues & Memberships - - 731 600 1,700 1,100 183.3% 5805 Staff Development - - 2,175 8,775 8,775-0.0% 6000 Materials and Supplies - - 34,194 28,200 27,200 (1,000) -3.5% 6020 Textbooks and Workbooks - - 10,658 11,000 11,000-0.0% 6030 Instructional Materials - - 110,810 103,367 137,424 34,057 32.9% 6040 Tech-Software/On line Content - - 3,352 2,788 2,788-0.0% 8100 Capital Outlay Replacement - - 3,594 4,000 4,000-0.0% 8110 Technology-Hardware Replacement - - 4,134 4,000 4,000-0.0% 8200 Capital Outlay Additions - - 15,062 3,500 3,500-0.0% 8210 Technology-Hardware Additions - - 988 2,000 2,000-0.0% 86.00 86.00 $ 6,376,174 $ 6,468,852 $ 6,904,025 $ 435,173 6.7% 94

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 500 - Student Services 1110 Administrative Salary & Wages 1.00 1.00 109,799 111,446 113,118 1,672 1.5% 1120 Instructional Salaries & Wages 5.00 5.00 85,089 283,709 277,076 (6,633) -2.3% 1124 Supervisor Salaries & Wages 1.00 1.00 76,875 78,028 79,199 1,171 1.5% 1130 Other Prof. Salaries & Wages 7.00 7.00 424,469 437,156 454,069 16,913 3.9% 1132 Psychologist Salaries & Wages 7.00 7.00 402,740 423,781 429,599 5,818 1.4% 1142 Security Guard Salaries & Wages - - 6,604 15,000 - (15,000) -100.0% 1150 Clerical Salaries & Wages 1.75 2.25 76,666 77,530 116,273 38,743 50.0% 1520 Substitute Salaries & Wages - - 2,820 1,000 - (1,000) -100.0% 1620 Supplemental Salaries & Wages - - 34,631 17,280 20,500 3,220 18.6% 2100 FICA Benefits - - 90,058 110,539 113,972 3,433 3.1% 2210 VRS Benefits Plan 1 & 2 - - 165,254 204,749 239,796 35,047 17.1% 2300 HMP Benefits - - 243,319 297,524 247,992 (49,532) -16.6% 2400 Group Life Insurance - - 13,986 18,296 19,249 953 5.2% 2750 Retiree Health Care Credit - - 12,458 15,503 18,072 2,569 16.6% 3000 Purchased Services - - 23,373 96,070 98,695 2,625 2.7% 5400 Leases and Rentals - - 2,749 3,000 3,230 230 7.7% 5500 Travel - - 8,210 16,300 20,300 4,000 24.5% 5800 Miscellaneous - - (2,117) - 2,500 2,500 100.0% 5801 Dues & Memberships - - - 600 750 150 25.0% 5804 Graduation Expenditures - - 48,420 49,000 54,000 5,000 10.2% 5805 Staff Development - - 10,232 7,000 12,000 5,000 71.4% 6000 Materials and Supplies - - 34,898 9,700 9,650 (50) -0.5% 6030 Instructional Materials - - 26,137 15,700 12,500 (3,200) -20.4% 8110 Technology-Hardware Replacement - - 5,619 4,000 8,500 4,500 112.5% 8210 Technology-Hardware Additions - - - 6,832 - (6,832) -100.0% 22.75 23.25 $ 1,902,289 $ 2,299,743 $ 2,351,040 $ 51,297 2.2% 95

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 505 - Media/Technology Services 1120 Instructional Salaries & Wages 11.00 11.00 630,216 657,168 661,681 4,513 0.7% 1124 Supervisor Salaries & Wages 1.00 1.00 78,206 79,379 80,530 1,151 1.5% 1520 Substitute Salaries & Wages - - 4,345 8,000 - (8,000) -100.0% 1620 Supplemental Salaries & Wages - - - 31,813 121,600 89,787 282.2% 1650 National Board Teacher Bonus - - 2,500 - - - 0.0% 2100 FICA Benefits - - 54,906 53,319 68,377 15,058 28.2% 2210 VRS Benefits Plan 1 & 2 - - 87,532 107,978 121,128 13,150 12.2% 2220 VRS Benefits Hybrid - - 7,282 - - - 0.0% 2300 HMP Benefits - - 123,533 128,069 129,780 1,711 1.3% 2400 Group Life Insurance - - 8,024 9,649 9,723 74 0.8% 2510 Disability Insurance Hybrid - - 150 - - - 0.0% 2750 Retiree Health Care Credit - - 7,147 8,176 9,130 954 11.7% 2800 Other Benefits - - 8,392 - - - 0.0% 3000 Purchased Services - - 140,033 150,902 218,480 67,578 44.8% 5500 Travel - - 3,803 12,500 11,500 (1,000) -8.0% 5801 Dues & Memberships - - 388 500 500-0.0% 5805 Staff Development - - 2,844 5,110 10,125 5,015 98.1% 6000 Materials and Supplies - - 40,810 1,900 9,900 8,000 421.1% 6020 Textbooks and Workbooks - - 58,575 60,000 90,900 30,900 51.5% 6040 Tech-Software/On line Content - - 12,453 19,000 19,000-0.0% 8210 Technology-Hardware Additions - - - 8,000 - (8,000) -100.0% 12.00 12.00 $ 1,271,140 $ 1,341,463 $ 1,562,354 $ 220,891 16.5% 96

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 510 - Career & Technical Education 1124 Supervisor Salaries & Wages 1.00-81,367 82,588 - (82,588) -100.0% 1520 Substitute Salaries & Wages - - 720 - - - 0.0% 1620 Supplemental Salaries & Wages - - - 1,000 1,800 800 80.0% 2100 FICA Benefits - - 6,304 6,395 - (6,395) -100.0% 2210 VRS Benefits Plan 1 & 2 - - 11,440 12,107 - (12,107) -100.0% 2300 HMP Benefits - - - - - - 100.0% 2400 Group Life Insurance - - 968 1,082 - (1,082) -100.0% 2750 Retiree Health Care Credit - - 862 917 - (917) -100.0% 3000 Purchased Services - - 431 5,200 3,000 (2,200) -42.3% 5500 Travel - - 657 5,500 6,000 500 9.1% 5800 Miscellaneous - - 1,880 - - - 0.0% 5801 Dues & Memberships - - 80 80 100.0% 5806 Testing Services - - 28,292 30,000 35,000 5,000 16.7% 6000 Materials and Supplies - - 1,802 2,500 1,500 (1,000) -40.0% 6020 Textbooks and Workbooks - - 1,368 9,500 9,000 (500) -5.3% 6030 Instructional Materials - - 3,297 16,100 9,000 (7,100) -44.1% 6040 Tech-Software/On line Content - - - 5,000 7,000 2,000 40.0% 7000 Tuition Payments to Joint Ops - - 305,692 297,440 297,255 (185) -0.1% 8100 Capital Outlay Replacement - - 1,581 2,000 2,000-0.0% 8200 Capital Outlay Additions - - - 2,000 2,000 100.0% 1.00 - $ 446,660 $ 477,329 $ 373,635 $ (103,694) -21.7% 97

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 515 - Gifted & Talented 1120 Instructional Salaries & Wages 1.00 1.00 85,089 86,365 87,661 1,296 1.5% 1520 Substitute Salaries & Wages - - 1,618 3,500 - (3,500) -100.0% 1620 Supplemental Salaries & Wages - - 3,617 4,000 8,000 4,000 100.0% 2100 FICA Benefits - - 6,870 7,181 7,318 137 1.9% 2210 VRS Benefits Plan 1 & 2 - - 11,963 12,661 14,306 1,645 13.0% 2300 HMP Benefits - - 7,178 7,362 7,320 (42) -0.6% 2400 Group Life Insurance - - 1,012 1,131 1,148 17 1.5% 2750 Retiree Health Care Credit - - 902 959 1,078 119 12.4% 3000 Purchased Services - - - 500 - (500) -100.0% 3810 Tuition Paid-Oth Div In-State - - 14,906 34,632 22,000 (12,632) -36.5% 5500 Travel - - 659 1,000 1,000-0.0% 5801 Dues & Memberships - - - 100 100-0.0% 5805 Staff Development - - 2,300 2,000 4,000 2,000 100.0% 5806 Testing Services - - 12,157 20,000 30,000 10,000 50.0% 6000 Materials and Supplies - - 2,419 800 1,100 300 37.5% 6030 Instructional Materials - - 2,718 4,000 5,000 1,000 25.0% 7000 Tuition Payments to Joint Ops - - 119,981 141,514 158,788 17,274 12.2% 8200 Capital Outlay Additions - - 1,800 - - - 0.0% 8210 Technology-Hardware Additions - - - 1,520 - (1,520) -100.0% 1.00 1.00 $ 275,191 $ 329,225 $ 348,819 $ 19,594 6.0% 98

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 520 - Special Education Services 1110 Administrative Salaries & Wages 1.00 1.00 101,781 103,308 104,817 1,509 1.5% 1120 Instructional Salaries & Wages 99.00 103.00 4,888,520 5,277,072 5,482,727 205,655 3.9% 1130 Other Prof. Salaries & Wages 16.69 16.69 897,934 951,397 984,548 33,151 3.5% 1140 Technical Salaries & Wages 2.00 2.00 93,363 95,005 96,430 1,425 1.5% 1150 Clerical Salaries & Wages 1.50 1.50 67,252 68,401 32,029 (36,372) -53.2% 1151 Instr Aides Salaries & Wages 104.00 106.00 1,834,797 2,075,166 2,139,257 64,091 3.1% 1520 Substitute Salaries & Wages - - 12,130 8,500 - (8,500) -100.0% 1620 Supplemental Salaries & Wages - - - 10,000 10,000-0.0% 1650 National Board Teacher Bonus - - 12,500 - - - 0.0% 2100 FICA Benefits - - 578,995 657,048 676,243 19,195 2.9% 2210 VRS Benefits Plan 1 & 2 - - 912,651 1,250,512 1,442,656 192,144 15.4% 2220 VRS Benefits Hybrid - - 187,263 - - - 0.0% 2300 HMP Benefits - - 2,119,573 2,190,413 2,305,463 115,050 5.3% 2400 Group Life Insurance - - 94,056 111,744 115,800 4,056 3.6% 2510 Disability Insurance Hybrid - - 3,860 - - - 0.0% 2750 Retiree Health Care Credit - - 82,918 94,685 108,726 14,041 14.8% 2800 Other Benefits - - 3,442 - - - 0.0% 3000 Purchased Services - - 175,361 184,550 195,050 10,500 5.7% 3830 Tuition Paid-Private Schools - - 210,341 250,000 270,000 20,000 8.0% 5500 Travel - - 16,205 18,500 24,500 6,000 32.4% 5800 Miscellaneous - - 9,804 - - - 0.0% 5805 Staff Development - - 28,886 7,000 6,000 (1,000) -14.3% 5806 Testing Services - - 4,865 7,000 5,000 (2,000) -28.6% 6000 Materials and Supplies - - 7,753 2,300 4,500 2,200 95.7% 6030 Instructional Materials - - 13,935 73,500 80,000 6,500 8.8% 6040 Tech-Software/On line Content - - 125-11,250 11,250 100.0% 7000 Tuition Payments to Joint Ops - - 1,058,321 974,755 1,209,303 234,548 24.1% 8100 Capital Outlay Replacement - - 2,703 12,000 12,000-0.0% 8110 Technology - Hardware Replacement - - 1,643 5,000 5,000-0.0% 8200 Capital Outlay Additions - - - 20,000 20,000-0.0% 224.19 230.19 $ 13,420,977 $ 14,447,856 $ 15,341,299 $ 893,443 6.2% 99

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 525 - Health/Homebound Services 1120 Instructional Salaries & Wages* - - 94,979 105,100 110,500 5,400 5.1% 1124 Supervisor Salaries & Wages 1.00 1.00 90,497 91,854 93,232 1,378 1.5% 1130 Other Prof. Salaries & Wages 12.50 12.50 738,885 765,667 725,886 (39,781) -5.2% 1131 School Nurse Salaries & Wages 17.38 17.38 805,707 837,382 809,788 (27,594) -3.3% 1520 Substitute Salaries & Wages - - 1,401 2,000 - (2,000) -100.0% 1620 Supplemental Salaries & Wages - - 1,450 1,525 - (1,525) -100.0% 2100 FICA Benefits - - 130,580 137,970 133,064 (4,906) -3.6% 2210 VRS Benefits Plan 1 & 2 - - 183,626 248,473 265,837 17,364 7.0% 2220 VRS Benefits Hybrid - - 30,326 - - - 0.0% 2300 HMP Benefits - - 262,506 244,312 281,193 36,881 15.1% 2400 Group Life Insurance - - 18,160 22,203 21,339 (864) -3.9% 2510 Disability Insurance Hybrid - - 626 - - - 0.0% 2750 Retiree Health Care Credit - - 16,129 18,813 20,036 1,223 6.5% 2800 Other Benefits - - (630) - - - 0.0% 3000 Purchased Services - - 9,923 12,000 7,500 (4,500) -37.5% 5500 Travel - - 5,544 5,000 5,000-0.0% 5801 Dues & Memberships - - 155 150 150-0.0% 5805 Staff Development - - 4,221 4,000 5,500 1,500 37.5% 6000 Materials and Supplies - - 17,235 17,500 26,500 9,000 51.4% 6030 Instructional Materials - - 5,418 5,000 5,000-0.0% 8110 Technology - Hardware Replacement - - 2,425 2,715 4,200 1,485 54.7% 30.88 30.88 $ 2,419,163 $ 2,521,664 $ 2,514,725 $ (6,939) -0.3% *Note: Includes dollars for part time homebound teachers but no fte's. 100

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 530 - School Performance 1110 Administrative Salaries & Wages 1.00 1.00 105,889 107,477 109,089 1,612 1.5% 1110 Summer School Admin Salaries - - 40,832 42,931 25,431 (17,500) -40.8% 1120 Instructional Salaries & Wages* 19.05 20.40 1,215,879 1,264,699 1,388,895 124,196 9.8% 1131 School Nurse Salaries & Wages - - 4,224 4,224 4,000 (224) -5.3% 1140 Technical Salaries & Wages - - - 7,642 4,642 (3,000) -39.3% 1150 Clerical Salaries & Wages* 1.75 2.25 104,027 104,616 125,040 20,424 19.5% 1151 Instr Aides Salaries & Wages - - 2,025-1,600 1,600 100.0% 1520 Substitute Salaries & Wages - - 17,224 38,350 - (38,350) -100.0% 1620 Supplemental Salaries & Wages - - 83,157 65,000 54,000 (11,000) -16.9% 2100 FICA Benefits - - 118,297 125,072 129,308 4,236 3.4% 2210 VRS Benefits Plan 1 & 2 - - 154,142 198,230 238,453 40,223 20.3% 2220 VRS Benefits Hybrid - - 15,219 - - - 0.0% 2300 HMP Benefits - - 184,550 167,819 261,418 93,599 55.8% 2400 Group Life Insurance - - 14,333 17,714 19,140 1,426 8.1% 2510 Disability Insurance Hybrid - - 314 - - - 0.0% 2750 Retiree Health Care Credit - - 12,768 15,009 17,972 2,963 19.7% 3000 Purchased Services - - 156,414 232,832 338,200 105,368 45.3% 5400 Leases and Rentals - - - - 2,705 2,705 100.0% 5500 Travel - - 29,471 61,000 36,500 (24,500) -40.2% 5800 Miscellaneous - - 14,309 5,000 250 (4,750) -95.0% 5801 Dues & Memberships - - 19,137 21,800 21,590 (210) -1.0% 5805 Staff Development - - 25,189 5,000 22,500 17,500 350.0% 6000 Materials and Supplies - - 72,846 10,000 21,750 11,750 117.5% 6020 Textbooks and Workbooks - - 35,143 160,000 160,000-0.0% 6030 Instructional Materials - - 94,119 31,033 59,850 28,817 92.9% 6040 Tech-Software/On line Content - - - 19,800 - (19,800) -100.0% 8100 Capital Outlay Replacement - - 57,902 50,500 60,500 10,000 19.8% 8110 Technology-Hardware Replacement - - 9,041 3,000 4,000 1,000 33.3% 8200 Capital Outlay Additions - - 34,076 - - - 0.0% 21.80 23.65 $ 2,620,523 $ 2,758,748 $ 3,106,833 $ 348,085 12.6% *Note: Includes dollars for summer school employees but no fte's. 101

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 535 - Executive Services 1112 Superintendent Salaries & Wages 1.00 1.00 204,052 207,113 189,000 (18,113) -8.7% 1150 Clerical Salaries & Wages 2.00 2.00 147,591 127,136 129,143 2,007 1.6% 1620 Supplemental Salaries & Wages - - 26,406 25,000 15,000 (10,000) -40.0% 2100 FICA Benefits - - 22,106 27,483 25,692 (1,791) -6.5% 2210 VRS Benefits Plan 1 & 2 - - 47,093 49,001 51,627 2,626 5.4% 2220 VRS Benefits Hybrid - - 2,331 - - - 0.0% 2300 HMP Benefits - - 19,570 19,712 24,288 4,576 23.2% 2400 Group Life Insurance - - 4,183 4,379 4,572 193 4.4% 2510 Disability Insurance Hybrid - - 48 - - - 0.0% 2750 Retiree Health Care Credit - - 3,726 3,710 4,293 583 15.7% 3000 Purchased Services - - 207,798 62,750 236,700 173,950 277.2% 5001 Telecommunications - - 1,982 3,000 2,000 (1,000) -33.3% 5500 Travel - - 25,559 27,150 23,150 (4,000) -14.7% 5800 Miscellaneous - - 12,510 14,000 17,500 3,500 25.0% 5801 Dues & Memberships - - 25,279 29,200 30,000 800 2.7% 6000 Materials and Supplies - - 3,853 2,550 6,800 4,250 166.7% 8110 Technology-Hardware Replacement - - 7,366 2,000 3,500 1,500 75.0% 3.00 3.00 $ 761,452 $ 604,184 $ 763,265 $ 159,081 26.3% 102

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 540 - Communications Services 1110 Administrative Salary & Wages 1.00 1.00 94,742 96,163 97,606 1,443 1.5% 1130 Other Prof. Salaries & Wages 2.00 2.00 125,421 126,964 130,199 3,235 2.5% 1150 Clerical Salaries & Wages 1.00 1.00-33,649 34,155 506 1.5% 2100 FICA Benefits - - 16,569 19,644 20,040 396 2.0% 2210 VRS Benefits Plan 1 & 2 - - 30,908 37,643 42,751 5,108 13.6% 2300 HMP Benefits - - 34,096 25,912 44,508 18,596 71.8% 2400 Group Life Insurance - - 2,616 3,364 3,431 67 2.0% 2750 Retiree Health Care Credit - - 2,330 2,850 3,222 372 13.1% 3000 Purchased Services - - 30,481 79,352 103,102 23,750 29.9% 5200 Communications - - 8,475 9,000 9,000-0.0% 5400 Leases and Rentals - - 1,964 2,100 2,264 164 7.8% 5500 Travel - - 1,472 5,200 5,200-0.0% 5800 Miscellaneous - - 1,724 1,000 1,500 500 50.0% 5801 Dues & Memberships - - 23,440 23,500 24,050 550 2.3% 6000 Materials and Supplies - - 1,989 2,350 2,350-0.0% 8110 Technology-Hardware Replacement - - 2,737 1,950 1,950-0.0% 8210 Technology-Hardware Additions 1,875 - - - 0.0% 4.00 4.00 $ 380,837 $ 470,641 $ 525,328 $ 54,687 11.6% 103

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 543 - Chief of Staff 1110 Administrative Salary & Wages - 1.00 - - 118,000 118,000 100.0% 2100 FICA Benefits - - - - 9,027 9,027 100.0% 2210 VRS Benefits Plan 1 & 2 - - - - 19,258 19,258 100.0% 2300 HMP Benefits - - - - 14,640 14,640 100.0% 2400 Group Life Insurance - - - - 1,546 1,546 100.0% 2750 Retiree Health Care Credit - - - - 1,452 1,452 100.0% 3000 Purchased Services - - - - 30,600 30,600 100.0% 5500 Travel - - - - 2,500 2,500 100.0% 5801 Dues & Memberships - - - - 500 500 100.0% 5805 Staff Development - - - - 500 500 100.0% 6000 Materials and Supplies - - - - 1,800 1,800 100.0% 8110 Technology-Hardware Replacement - - - - 1,000 1,000 100.0% - 1.00 $ - $ - $ 200,823 $ 200,823 100.0% 104

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 545 - Asst. Superintendent of Elementary School Leadership 1110 Administrative Salary & Wages 1.00 1.00 82,000 104,038 105,598 1,560 1.5% 1120 Instructional Salaries & Wages* 1.00 1.00 133,348 69,020 70,055 1,035 1.5% 1140 Technical Salaries & Wages 0.20 0.20 10,330 10,485 10,642 157 1.5% 1141 Tech Support Salaries & Wages - 1.00 - - 47,519 47,519 100.0% 1150 Clerical Salaries & Wages 1.50 1.00 53,656 58,722 34,264 (24,458) -41.7% 1620 Supplemental Salaries & Wages - - 207-21,000 21,000 0.0% 2100 FICA Benefits - - 20,506 18,533 20,508 1,975 10.7% 2210 VRS Benefits Plan 1 & 2 - - 35,248 35,516 43,750 8,234 23.2% 2300 HMP Benefits - - 62,041 52,677 59,578 6,901 13.1% 2400 Group Life Insurance - - 2,983 3,174 3,511 337 10.6% 2750 Retiree Health Care Credit - - 2,657 2,689 3,297 608 22.6% 3000 Purchased Services - - 62,060 50,200 600 (49,600) -98.8% 5200 Communications - - 6-100 100 100.0% 5500 Travel - - 2,490 4,100 4,800 700 17.1% 5801 Dues & Memberships - - - 300 6,000 5,700 1900.0% 5805 Staff Development - - 702 1,000 1,000-0.0% 5806 Testing Services - - 147,036 205,360 207,485 2,125 1.0% 6000 Materials and Supplies - - 2,754 7,300 7,300-0.0% 6030 Instructional Materials - - 3,347 3,150 6,550 3,400 107.9% 8110 Technology-Hardware Replacement - - 290 1,000 1,000-0.0% 3.70 4.20 $ 621,663 $ 627,264 $ 654,557 $ 27,293 4.4% 105

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 550 - Asst. Superintendent of Secondary School Leadership 1110 Administrative Salary & Wages 1.00 1.00 150,571 152,830 148,064 (4,766) -3.1% 1150 Clerical Salaries & Wages 1.00 1.00 51,334 53,171 53,809 638 1.2% 1520 Substitute Salaries & Wages - - 753 3,500 - (3,500) -100.0% 1620 Supplemental Salaries & Wages - - 16,200 35,000 14,000 (21,000) -60.0% 2100 FICA Benefits - - 13,762 18,704 13,347 (5,357) -28.6% 2210 VRS Benefits Plan 1 & 2 - - 28,446 30,104 28,474 (1,630) -5.4% 2300 HMP Benefits - - 14,356 14,723 14,640 (83) -0.6% 2400 Group Life Insurance - - 2,407 2,690 2,286 (404) -15.0% 2750 Retiree Health Care Credit - - 2,144 2,279 2,196 (83) -3.6% 3000 Purchased Services - - 44,520 66,892 50,700 (16,192) -24.2% 5500 Travel - - 7,759 12,000 9,500 (2,500) -20.8% 5801 Dues & Memberships - - 434 2,500 1,500 (1,000) -40.0% 5805 Staff Development - - - 1,000 750 (250) -25.0% 6000 Materials and Supplies - - 2,069 6,500 3,200 (3,300) -50.8% 6030 Instructional Materials - - 4,931 5,100 1,050 (4,050) -79.4% 8110 Technology-Hardware Replacement - - 315 3,000 2,000 (1,000) -33.3% 2.00 2.00 $ 340,001 $ 409,993 $ 345,516 $ (64,477) -15.7% 106

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 555 - Human Resources 1110 Administrative Salary & Wages 3.00 3.00 284,389 288,655 292,985 4,330 1.5% 1130 Other Prof. Salaries & Wages 3.00 3.00 216,294 219,538 222,832 3,294 1.5% 1140 Technical Salaries & Wages 2.00 2.00 81,203 83,668 84,885 1,217 1.5% 1150 Clerical Salaries & Wages 2.50 2.50 88,783 98,642 101,091 2,449 2.5% 1520 Substitute Salaries & Wages - - 791 2,500 - (2,500) -100.0% 1620 Supplemental Salaries & Wages - - - 20,000 20,000-0.0% 2100 FICA Benefits - - 49,259 54,545 54,911 366 0.7% 2210 VRS Benefits Plan 1 & 2 - - 73,359 100,715 113,880 13,165 13.1% 2220 VRS Benefits Hybrid - - 17,029 - - - 0.0% 2300 HMP Benefits - - 78,703 80,043 88,845 8,802 11.0% 2400 Group Life Insurance - - 7,649 9,000 9,141 141 1.6% 2510 Disability Insurance Hybrid - - 351 - - - 0.0% 2750 Retiree Health Care Credit - - 6,814 7,626 8,583 957 12.5% 2800 Other Benefits - - 233 - - - 0.0% 3000 Purchased Services - - 100,365 155,000 155,450 450 0.3% 5500 Travel - - 8,931 14,750 14,500 (250) -1.7% 5800 Miscellaneous - - 15,950 15,000 16,000 1,000 6.7% 5801 Dues & Memberships - - 1,390 1,040 1,500 460 44.2% 5805 Staff Development - - 1,517 3,500 3,000 (500) -14.3% 6000 Materials and Supplies - - 14,244 16,150 15,800 (350) -2.2% 6040 Tech-Software/On line Content - - - 9,000 14,000 5,000 55.6% 8110 Technology-Hardware Replace - - - - 2,500 2,500 100.0% 10.50 10.50 $ 1,047,253 $ 1,179,372 $ 1,219,903 $ 40,531 3.4% 107

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 560 - Finance/Business Services 1110 Administrative Salary & Wages 1.00 1.00 120,841 122,654 124,494 1,840 1.5% 1140 Technical Salaries & Wages 2.00 2.00 155,729 158,065 160,436 2,371 1.5% 1150 Clerical Salaries & Wages 5.00 5.00 235,327 251,816 241,705 (10,111) -4.0% 1520 Substitute Salaries & Wages - - - 200 - (200) -100.0% 2100 FICA Benefits - - 37,521 40,754 40,288 (466) -1.1% 2210 VRS Benefits Plan 1 & 2 - - 71,551 75,724 85,947 10,223 13.5% 2300 HMP Benefits - - 82,676 77,185 76,827 (358) -0.5% 2400 Group Life Insurance - - 6,056 6,767 6,899 132 2.0% 2750 Retiree Health Care Credit - - 5,394 5,734 6,478 744 13.0% 3000 Purchased Services - - 199,629 213,093 226,660 13,567 6.4% 5200 Communications - - 8,868 13,500 12,500 (1,000) -7.4% 5400 Leases and Rentals - - 3,627 3,636 4,554 918 25.2% 5500 Travel - - 2,227 3,000 3,000-0.0% 5800 Miscellaneous - - (8,854) (12,000) (9,000) 3,000-25.0% 5801 Dues & Memberships - - 5,287 5,500 5,500-0.0% 5805 Staff Development - - 3,355 4,000 4,000-0.0% 6000 Materials and Supplies - - 12,059 15,600 15,100 (500) -3.2% 8110 Technology-Hardware Replacement - - 3,113 3,000 3,000-0.0% 8200 Capital Outlay Additions - - 2,500 2,500-0.0% 8.00 8.00 $ 944,406 $ 990,728 $ 1,010,888 $ 20,160 2.0% 108

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 565 - Technology Services 1110 Administrative Salary & Wages 1.00 1.00 116,130 117,872 119,640 1,768 1.5% 1120 Instructional Salaries & Wages 1.00 1.00 66,694 67,694 68,710 1,016 1.5% 1140 Technical Salaries & Wages 12.00 12.00 697,304 724,096 817,125 93,029 12.8% 1141 Tech Support Salaries & Wages 11.00 10.00 436,973 468,777 435,109 (33,668) -7.2% 1150 Clerical Salaries & Wages 2.00 2.00 49,143 67,470 69,027 1,557 2.3% 1520 Substitute Salaries & Wages - - - - 2,500 2,500 100.0% 2100 FICA Benefits - - 100,973 110,612 110,895 283 0.3% 2210 VRS Benefits Plan 1 & 2 - - 160,720 204,208 236,576 32,368 15.9% 2220 VRS Benefits Hybrid - - 18,711 - - - 0.0% 2300 HMP Benefits - - 282,169 301,858 296,688 (5,170) -1.7% 2400 Group Life Insurance - - 15,185 18,287 18,990 703 3.8% 2510 Disability Insurance Hybrid - - 386 - - - 0.0% 2750 Retiree Health Care Credit - - 13,526 15,494 17,830 2,336 15.1% 2800 Other Benefits - - 6,419 - - - 0.0% 3000 Purchased Services - - 1,590,992 2,456,000 2,371,209 (84,791) -3.5% 5001 Telecommunications - - 405,652 443,000 452,000 9,000 2.0% 5500 Travel - - 4,958 7,200 8,700 1,500 20.8% 5801 Dues & Memberships - - 129 500 500-0.0% 5805 Staff Development - - 2,511 4,000 7,500 3,500 87.5% 6000 Materials and Supplies - - 94,198 101,750 124,050 22,300 21.9% 8110 Technology-Hardware Replacement - - 5,122 5,000 5,000-0.0% 27.00 26.00 $ 4,067,893 $ 5,113,818 $ 5,162,049 $ 48,231 0.9% 109

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 570 - Transportation 1110 Administrative Salary & Wages 1.00 1.00 83,146 84,393 85,659 1,266 1.5% 1140 Technical Salaries & Wages 5.00 5.00 237,987 238,157 298,402 60,245 25.3% 1150 Clerical Salaries & Wages 5.00 5.00 177,120 187,642 194,104 6,462 3.4% 1160 Trades Salaries & Wages 7.00 7.00 331,104 333,754 334,250 496 0.1% 1170 Bus Driver Salaries & Wages 101.93 101.93 1,799,163 2,220,443 2,220,443-0.0% 1175 Bus Aides Salaries & Wages 35.54 35.54 514,833 572,963 568,827 (4,136) -0.7% 1520 Substitute Salaries & Wages - - 643,186 436,500 463,275 26,775 6.1% 1620 Supplemental Salaries & Wages - - 148,118 198,000 196,022 (1,978) -1.0% 2100 FICA Benefits - - 295,777 326,797 327,641 844 0.3% 2210 VRS Benefits Plan 1 & 2 - - 131,065 214,529 222,769 8,240 3.8% 2220 VRS Benefits Hybrid - - 69,010 - - - 0.0% 2300 HMP Benefits - - 1,356,499 1,483,834 1,404,880 (78,954) -5.3% 2400 Group Life Insurance - - 32,356 46,366 45,821 (545) -1.2% 2510 Disability Insurance Hybrid - - 5,732 - - - 0.0% 2750 Retiree Health Care Credit - - 7,093 31,270 12,549 (18,721) -59.9% 2800 Other Benefits - - 3,341 - - - 0.0% 3000 Purchased Services - - 87,865 51,400 68,200 16,800 32.7% 5104 Refuse Removal - - 13,712 12,820 13,800 980 7.6% 5400 Leases and Rentals - - 76,263 76,263 76,263-0.0% 5500 Travel - - 1,696 5,000 5,000-0.0% 5801 Dues & Memberships - - - 200 200-0.0% 5805 Staff Development - - 1,810 4,500 4,500-0.0% 6000 Materials and Supplies - - 9,867 7,489 7,489-0.0% 6008 Vehicle/Powered Equip Fuels - - 585,405 1,075,000 1,075,000-0.0% 6009 Vehicle/Powered Equip Supplies - - 488,542 446,000 476,000 30,000 6.7% 6030 Instructional Materials - - 1,282 1,500 1,500-0.0% 8100 Capital Outlay Replacement - - 389,097 15,000 85,000 70,000 466.7% 155.47 155.47 $ 7,491,069 $ 8,069,820 $ 8,187,594 $ 117,774 1.5% 110

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 575 - Operations 1110 Administrative Salary & Wages 1.00 1.00 92,226 93,609 95,014 1,405 1.5% 1140 Technical Salaries & Wages 3.00 3.00 246,862 247,836 179,165 (68,671) -27.7% 1150 Clerical Salaries & Wages 3.00 3.00 138,293 141,390 142,395 1,005 0.7% 1160 Trades Salaries & Wages 20.00 20.00 963,410 1,078,533 1,078,376 (157) 0.0% 1180 Laborer Salaries & Wages - - 20,024 16,000 16,000-0.0% 1190 Service Salaries & Wages 87.31 87.31 2,370,862 2,491,287 2,487,354 (3,933) -0.2% 1520 Substitute Salaries & Wages - - 35,292 37,500 35,000 (2,500) -6.7% 1620 Supplemental Salaries & Wages - - 8,860 10,000 10,000-0.0% 2100 FICA Benefits - - 285,105 314,886 307,629 (7,257) -2.3% 2210 VRS Benefits Plan 1 & 2 - - 256,764 231,290 225,515 (5,775) -2.5% 2220 VRS Benefits Hybrid 7,802 - - - 0.0% 2300 HMP Benefits - - 937,794 1,010,324 997,299 (13,025) -1.3% 2400 Group Life Insurance - - 38,325 51,573 50,357 (1,216) -2.4% 2510 Disability Insurance Hybrid - - 648 - - - 0.0% 2750 Retiree Health Care Credit - - 11,288 12,544 47,282 34,738 276.9% 2800 Other Benefits - - 12,550 - - - 0.0% 3000 Purchased Services - - 1,120,476 1,122,854 1,044,777 (78,077) -7.0% 5101 Electricity - - 78,901 384,729 336,729 (48,000) -12.5% 5102 Heating Fuel - - 2,836 138,844 118,738 (20,106) -14.5% 5103 Water/Sewer Services - - 10,224 1,000 15,700 14,700 1470.0% 5104 Refuse Removal - - 80,064 84,000 85,200 1,200 1.4% 5200 Communications - - 1,430 1,500 1,500-0.0% 5400 Leases and Rentals - - 70,302 74,576 75,300 724 1.0% 5500 Travel - - 2,976 3,750 2,250 (1,500) -40.0% 5800 Miscellaneous - - 3,753 7,000 2,000 (5,000) -71.4% 5805 Staff Development - - 466 1,500 1,500-0.0% 6000 Materials and Supplies - - 771,101 917,600 934,600 17,000 1.9% 8100 Capital Outlay Replacement - - 75,467 - - - 0.0% 8200 Capital Outlay Additions - - 46,680 - - - 0.0% 114.31 114.31 $ 7,690,782 $ 8,474,125 $ 8,289,680 $ (184,445) -2.2% 111

Williamsburg - James City County Public Schools Operating Budget by Cost Center Change Obj. Description 2017 2018 Actual 2016 Budget 2017 Budget 2018 $ % Cost Center 999 - Fund Balance Spending 3000 Purchased Services - - 243,727 - - - 0.0% 6020 Textbooks & Workbooks - - 154,563 - - - 0.0% 8200 Capital Outlay Additions - - 106,463 - - - 0.0% - - $ 504,753 $ - $ - $ - 0.0% GRAND TOTAL 1,632.81 1,646.66 $ 121,288,305 $ 127,569,804 $ 131,292,393 $ 3,722,589 2.9% 112

This page intentionally left blank 113

FISCAL YEAR 2018 FINANCIAL SUMMARIES Grants Fund 114

Williamsburg - James City County Public Schools Grants Fund 5 Year Summary Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Federal $ 3,764,105 $ 4,119,147 $ 3,822,338 $ 3,749,642 $ 3,952,153 $ 202,510 5.4% State 818,243 855,241 866,076 902,311 836,062 (66,250) -7.3% Other 575,258 604,632 622,298 632,394 646,075 13,680 2.2% Total Revenue 5,157,606 5,579,020 5,310,713 5,284,347 5,434,291 149,941 2.8% Expenditures Title VI-B 1,825,856 1,840,813 1,938,560 1,916,270 2,012,416 96,146 5.0% Title I 1,138,998 1,535,514 1,320,033 1,325,001 1,438,460 113,459 8.6% Title I, D 26,897 15,291 35,988 2,000 1,000 (1,000) -50.0% Title II, Part A, Teacher Quality 296,413 262,703 284,210 241,590 234,560 (7,030) -2.9% Carl D. Perkins Grant 126,834 130,349 132,122 132,122 131,386 (736) -0.6% Title III, Part A, Limited English Proficient 28,316 19,284 32,163 47,021 46,374 (648) -1.4% Federal Preschool Grant (Section 619) 21,896 21,852 21,824 21,824 24,689 2,865 13.1% Project Hope 18,600 12,813 17,882 18,000 20,000 2,000 11.1% Adult Ed 45,419 45,651 39,556 45,814 43,269 (2,545) -5.6% Carol M White Physical Education 171,739 171,739 - - - - 0.0% Impact Aid 63,137 63,137 - - - - 0.0% SOL Web Based Technology Initiative 440,000 440,000 440,000 440,000 440,000-0.0% Virginia Preschool Initiative 258,000 288,000 294,000 323,567 258,000 (65,567) -20.3% Special Education in Jails 104,526 109,524 112,869 121,028 122,345 1,317 1.1% Individualized Student Alternative Education Program (ISAEP) 15,717 17,717 19,207 17,717 15,717 (2,000) -11.3% School Health Initiative Grant 575,258 604,632 622,298 632,394 646,075 13,681 2.2% Total Expenditures $ 5,157,606 $ 5,579,020 $ 5,310,713 $ 5,284,347 $ 5,434,291 $ 149,943 2.8% 115

Williamsburg - James City County Public Schools Grants Fund Budget Summary Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Federal 43.58 43.23 $ 3,822,338 $ 3,749,642 $ 3,952,153 $ 202,510 5.4% State 8.39 8.39 866,076 902,311 836,062 (66,249) -7.3% Other 6.00 6.00 622,298 632,394 646,075 13,681 2.2% Total Revenue 57.97 57.62 5,310,713 5,284,347 5,434,291 149,943 2.8% Expenditures Title VI-B 28.99 28.99 1,938,560 1,916,270 2,012,416 96,146 5.0% Title I 11.45 11.45 1,320,033 1,325,001 1,438,460 113,459 8.6% Title I, D - - 35,988 2,000 1,000 (1,000) -50.0% Title II, Part A, Teacher Quality 1.80 1.45 284,210 241,590 234,560 (7,030) -2.9% Carl D. Perkins Grant - - 132,122 132,122 131,386 (736) -0.6% Title III, Part A, Limited English Proficient - - 32,163 47,021 46,374 (648) -1.4% Federal Preschool Grant (Section 619) 0.34 0.34 21,824 21,824 24,689 2,865 13.1% Project Hope 0.50 0.50 17,882 18,000 20,000 2,000 11.1% Adult Ed 0.50 0.50 39,556 45,814 43,269 (2,545) -5.6% SOL Web Based Technology Initiative - - 440,000 440,000 440,000-0.0% Virginia Preschool Initiative 7.39 7.39 294,000 323,567 258,000 (65,567) -20.3% Special Education in Jails 1.00 1.00 112,869 121,028 122,345 1,317 1.1% Individualized Student Alternative Education Program (ISAEP) - - 19,207 17,717 15,717 (2,000) -11.3% School Health Initiative Grant 6.00 6.00 622,298 632,394 646,075 13,681 2.2% Total Expenditures 57.97 57.62 $ 5,310,713 $ 5,284,347 $ 5,434,291 $ 149,943 2.8% 116

Williamsburg - James City County Public Schools Grants Fund Title VI-B Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 18.20 18.20 $ 897,064 $ 968,233 $ 990,067 $ 21,834 2.3% 1130 Other Professional Salaries & Wages 4.22 4.22 234,352 221,858 242,534 20,676 9.3% 1150 Clerical Salaries & Wages 0.57 0.57 10,014 10,768 10,033 (735) -6.8% 1151 Instructional Aides Salaries & Wages 6.00 6.00 95,599 79,521 113,355 33,834 42.5% 1520 Substitute Wages - - 5,544 - - - 0.0% 1620 Supplemental Salaries & Wages - - 76,214 72,736 - (72,736) -100.0% Total Wages 28.99 28.99 1,318,787 1,353,115 1,355,989 2,874 0.2% 2100 FICA Benefits - - 97,878 103,513 103,733 220 0.2% 2210 VRS Benefits Plan 1 & 2 - - 141,971 184,094 207,661 23,567 12.8% 2220 VRS Benefits Hyrbrid - - 26,570-12,000 12,000 100.0% 2300 HMP Benefits - - 273,051 246,982 298,546 51,564 20.9% 2400 Group Life Insurance - - 14,264 15,108 17,632 2,524 16.7% 2510 Disability Insurance Hybrid - - 548-300 300 100.0% 2750 Retiree Health Care Credit - - 12,705 13,458 16,555 3,097 23.0% Total Benefits - - 566,986 563,155 656,427 93,273 16.6% Total Wages & Employee Benefits 28.99 28.99 1,885,773 1,916,270 2,012,416 96,146 5.0% Other Expenditures 3000 Purchased Services - - 52,786 - - - 0.0% Total Other Expenditures - - 52,786 - - - 0.0% TOTAL 28.99 28.99 $ 1,938,560 $ 1,916,270 $ 2,012,416 $ 96,146 5.0% Grant Description The Individuals with Disabilities Education Act (IDEA) was created to implement, expand, and improve educational resources for children and youth with disabilities in public schools. Funding is included to help local schools develop and implement individualized education plans (IEP) to meet the unique educational needs of children with disabilities. In Williamsburg-James City County Schools, these funds support the division s special education program. The grant is used to fund teacher and paraprofessional salaries and benefits. 117

Williamsburg - James City County Public Schools Grants Fund Title I Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 9.70 9.70 $ 565,968 $ 572,291 $ 529,913 $ (42,378) -7.4% 1140 Technical Salaries 0.80 0.80 41,320 41,940 42,569 629 1.5% 1150 Clerical Salaries & Wages 0.95 0.95 34,467 41,562 39,531 (2,031) -4.9% 1520 Substitute Salaries & Wages - - 2,000 - - - 0.0% 1620 Supplemental Salaries & Wages - - 142,414 155,143 180,434 25,291 16.3% Total Wages 11.45 11.45 786,168 810,936 792,447 (18,489) -2.3% 2100 FICA Benefits - - 59,057 62,037 60,622 (1,414) -2.3% 2210 VRS Benefits Plan 1 & 2 - - 89,072 107,025 99,881 (7,145) -6.7% 2300 HMP Benefits - - 87,689 80,092 92,862 12,770 15.9% 2400 Group Life Insurance - - 7,760 8,591 8,017 (574) -6.7% 2750 Retiree Health Care Credit - - 6,715 8,066 7,527 (539) -6.7% Total Employee Benefits - - 250,293 265,812 268,909 3,097 1.2% Total Wages & Employee Benefits 11.45 11.45 1,036,461 1,076,748 1,061,356 (15,392) -1.4% Other Expenditures 3000 Purchased Services - - 51,093 76,200 124,890 48,690 63.9% 4000 Internal Services-Transportation - - 242 2,000 700 (1,300) -65.0% 5500 Travel - - 8,823 6,000 13,400 7,400 123.3% 5800 Miscellaneous - - 699 - - - 0.0% 6000 Materials & Supplies - - 11,468 4,000 4,500 500 12.5% 6030 Instructional Materials - - 175,806 147,580 203,614 56,034 38.0% 9400 Parental Involvement - - 35,441 12,473 30,000 17,527 140.5% Total Other Expenditures - - 283,573 248,253 377,104 128,851 51.9% TOTAL 11.45 11.45 $ 1,320,033 $ 1,325,001 $ 1,438,460 $ 113,459 8.6% Grant Description Title I is the largest source of federal assistance to local school divisions and is authorized by the Improving America s School Act of 1994 under Title I of the NCLB Act which reauthorized the Elementary and Secondary Education Act of 1965. Title I funds are allocated to school divisions according to the division s concentrations of children from low income families. Funds are used to supplement regular instructional activities and make available services designed to enrich and accelerate the core curriculum in eligible schools in order to help all children move toward achieving high state performance standards. In Williamsburg-James City County Schools, Title I funding is used to support the Reading Recovery Program at seven elementary schools: James River, Matthew Whaley, DJ Montague, Norge, Rawls Byrd, Clara Byrd Baker, and J. B. Blayton 118

Williamsburg - James City County Public Schools Grants Fund Title I-D, Neglected and Delinquent Youth Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Other Expenditures 5500 Travel - - $ 950 $ 1,000 $ - $ (1,000) -100.0% 6030 Instructional Materials - - 25,552 1,000 1,000-0.0% 8210 Technology - Hardware Additions - - 9,486 - - - 0.0% Total Other Expenditures - - 35,988 2,000 1,000 (1,000) -50.0% TOTAL - - $ 35,988 $ 2,000 $ 1,000 $ (1,000) -50.0% Grant Description Title 1, D is part of the No Child Left Behind funding. It is directed at neglected and delinquent youth. In the WJCC division, the funds support a reading program for the youth population at Merrimac Center. 119

Williamsburg - James City County Public Schools Grants Fund Title II, Part A Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 1.75 1.40 $ 128,990 $ 130,925 $ 132,908 $ 1,983 1.5% 1150 Clerical Salaries & Wages 0.05 0.05 2,207 2,187 2,083 (104) -4.8% 1520 Substitute Salaries & Wages - - 6,785-7,000 7,000 0.0% 1620 Supplemental Salaries & Wages - - 5,760 4,800 - (4,800) -100.0% Total Wages 1.80 1.45 143,742 137,912 141,991 4,079 3.0% 2100 FICA Benefits - - 10,673 10,550 10,862 312 3.0% 2210 VRS Benefits Plan 1 & 2 - - 18,171 21,724 22,031 307 1.4% 2300 HMP Benefits - - 19,552 20,487 24,992 4,505 22.0% 2400 Group Life Insurance - - 1,551 1,744 1,768 25 1.4% 2750 Retiree Health Care Credit - - 1,370 1,637 1,660 23 1.4% Total Employee Benefits - - 51,316 56,142 61,314 5,172 9.2% Total Wages & Employee Benefits 1.80 1.45 195,058 194,054 203,305 9,251 4.8% Other Expenditures 3000 Purchased Services - - 89,152 40,811 25,755 (15,056) -36.9% 4000 Internal Services-Transportation - - - - 500 500 100.0% 5500 Travel - - - 2,225 4,000 1,775 79.8% 5805 Staff Development Expense - - - 1,000 - (1,000) -100.0% 6030 Instructional Materials - - - 3,500 1,000 (2,500) -71.4% Total Other Expenditures - - 89,152 47,536 31,255 (16,281) -34.2% TOTAL 1.80 1.45 $ 284,210 $ 241,590 $ 234,560 $ (7,030) -2.9% Grant Description These Title II, Part A funds were authorized by the No Child Left Behind (NCLB) statute. The purpose of this grant is to increase the academic achievement of all students by helping schools and school divisions improve the quality of teachers and principals. The school division has the responsibility to determine the activities that will be funded and this decision must be based on a local needs assessment. The specific use of the funds will be determined after a needs assessment is finalized. 120

Williamsburg - James City County Public Schools Grants Fund Carl D. Perkins Grant Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1620 Supplemental Salaries & Wages - - $ - $ 3,251 $ 5,714 $ 2,463 75.8% Total Wages - - - 3,251 5,714 2,463 75.8% 2100 FICA Benefits - - - 249 - (249) -100.0% Total Employee Benefits - - - 249 - (249) -100.0% Total Wages & Employee Benefits - - - 3,500 5,714 2,214 63.3% Other Expenditures 3000 Purchased Services - - 13,839 23,000 23,500 500 2.2% 5500 Travel - - 7,069 23,000 25,500 2,500 10.9% 6040 Tech-Software/On line Content - - 3,401 20,000 6,000 (14,000) -70.0% 7005 New Horizons - Tuition - - 7,393 7,393 3,533 (3,860) -52.2% 8200 Capital Outlay Additions - - 40,690-20,873 20,873 0.0% 8210 Technology - Hardware Additions - - 59,730 55,229 46,265 (8,964) -16.2% Total Other Expenditures - - 132,122 128,622 125,672 (2,950) -2.3% TOTAL - - $ 132,122 $ 132,122 $ 131,386 $ (736) -0.6% Grant Description The Virginia Department of Education administers annually the Carl D. Perkins vocational federal grant to our school division. These funds will be used to expand and update the Business Education and Technology Education programs at Lafayette, Jamestown, and Warhill High Schools. Staff development is included to promote the integration of academic and vocational education. 121

Williamsburg - James City County Public Schools Grants Fund Title III, Part A Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 Change % Change Wages & Employee Benefits 1520 Substitute Salaries & Wages - - $ 2,310 $ 500 $ - $ (500) -100.0% 1620 Supplemental Salaries & Wages - - 4,985 12,000 17,200 5,200 43.3% Total Wages - - 7,295 12,500 17,200 4,700 37.6% 2100 FICA Benefits - - 558 956 1,950 994 103.9% Total Empoyee Benefits - - 558 956 1,950 994 103.9% Total Wages & Employee Benefits - - 7,853 13,456 19,150 5,694 42.3% Other Expenditures 3000 Purchased Services - - 14,750 9,000 20,000 11,000 122.2% 4000 Internal Services - - - 1,000 1,000-0.0% 5500 Travel - - 13 1,500 924 (576) -38.4% 5800 Miscellaneous Expense - - 569 - - - 0.0% 6000 Materials & Supplies - - 172 4,000 - (4,000) -100.0% 6030 Instructional Materials - - 8,805 18,065 5,300 (12,765) -70.7% Total Other Expenditures - - 24,309 33,565 27,224 (6,341) -18.9% TOTAL - - $ 32,163 $ 47,021 $ 46,374 $ (648) -1.4% Grant Description Title III supports children who have limited English proficiency (LEP). These are defined as students ages 3 to 21 whose native language is not English. The grant provides additional resources and services to increase the students ability to perform in an English instructed classroom, meet a proficient level of achievement on State accessments, and have the opportunity to participate fully in society. 122

Williamsburg - James City County Public Schools Grants Fund Federal Preschool Grant (Section 619) Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1131 Nurse Salaries & Wages 0.34 0.34 $ 21,824 $ 21,824 $ 24,689 $ 2,865 13.1% Total Wages 0.34 0.34 21,824 21,824 24,689 2,865 13.1% Total Wages & Employee Benefits 0.34 0.34 21,824 21,824 24,689 2,865 13.1% TOTAL 0.34 0.34 $ 21,824 $ 21,824 $ 24,689 2,865 13.1% Grant Description This annual grant is based on the number of two to five year old children under an active IEP on December 1 of the previous year. The grant monies are used to pay a portionof the salary for the nurse located at the NEED Center. The nurse provides services to meet the diverse and extensive medical needs of the preschool children with disabilities, especially those that are medically fragile. 123

Williamsburg - James City County Public Schools Grants Fund Project HOPE Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1150 Clerical Salaries & Wages 0.50 0.50 $ 6,293 $ 10,136 $ 12,000 $ 1,864 18.4% Total Wages 0.50 0.50 6,293 10,136 12,000 1,864 18.4% 2100 FICA Benefits - - 481 775 918 143 18.4% Total Benefits - - 481 775 918 143 18.4% Total Wages & Employee Benefits 0.50 0.50 6,774 10,911 12,918 2,007 18.4% Other Expenditures 4000 Internal Services-Transportation - - 6,770-5,000 5,000 100.0% 5500 Travel - - 654 6,000 1,260 (4,740) -79.0% 5805 Staff Development Expense - - 3,192 - - - 0.0% 6000 Materials & Supplies - - 36 - - - 0.0% 6030 Instructional Materials - - 457 1,089 822 (267) -24.5% Total Other Expenditures - - 11,108 7,089 7,082 (7) -0.1% TOTAL 0.50 0.50 $ 17,882 $ 18,000 $ 20,000 $ 2,000 11.1% Grant Description Project HOPE - Virginia, the Virginia Education Program for Homeless Children and Youth, is a federally-funded grant authorized by the McKinney-Vento Homeless Education Assistance Act. Project HOPE - Virginia ensures the enrollment, attendance, and the success of homeless children and youth in school through public awareness efforts across the commonwealth and subgrants to local school divisions. Local Education Agencies (LEA) develop customized programs to meet the needs of homeless children and youth in their area. Project HOPE - Virginia funds activities throughout the school year, including early childhood education, mentoring, tutoring, parent education, summer enrichment programs, and domestic violence prevention programs. In addition, emergency services, referrals for health services, transportation, school supplies, and costs related to obtaining school records may be provided through the local Homeless Education Program 124

Williamsburg - James City County Public Schools Grants Fund Adult Education Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 0.50 0.50 $ 33,079 $ 24,107 $ 26,000 $ 1,893 7.9% 1620 Supplemental Salaries & Wages - - 69 13,542 10,643 (2,899) -21.4% Total Wages 0.50 0.50 33,148 37,649 36,643 (1,006) -2.7% 2100 FICA Benefits - - 2,503 2,880 2,803 (77) -2.7% Total Benefits - - 2,503 2,880 2,803 (77) -2.7% Total Wages & Employee Benefits 0.50 0.50 35,651 40,529 39,446 (1,083) -2.7% Other Expenditures 3000 Purchased Services - - 502 1,680 1,550 (130) -8% 5500 Travel - - 169 485 388 (97) -20% 6030 Instructional Materials - - 3,234 3,120 1,885 (1,235) -39.6% Total Other Expenditures - - 3,905 5,285 3,823 (1,462) -27.7%.. TOTAL 0.50 0.50 $ 39,556 $ 45,814 $ 43,269 $ (2,545) -5.6% Grant Description Adult Education offers instruction and support to individuals over 18 desiring to improve their mathematical and/or language skills. At the conclusion of the instruction, individuals may take the General Education Development examination and receive a high school graduation equivalency certificate. 125

Williamsburg - James City County Public Schools Grants Fund SOL Web Based Technology Initiative Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Other Expenditures 3000 Purchased Services - - $ 17,520 $ - $ - $ - 0.0% 6050 Non-Capitalized Tech Hardware - - - 440,000 220,000 (220,000) -50.0% 6060 Technology Infrastructure - - 422,480 - - - 0.0% 8210 Technology - Hardware Additions - - - - 220,000 220,000 0.0% Total Other Expenditures - - 440,000 440,000 440,000-0.0% TOTAL - - $ 440,000 $ 440,000 $ 440,000 $ - 0.0% Grant Description SOL Web Based Technology Initiative funds are targeted to achieve the following four goals: (1) Provide student access to computers at a ratio of one computer for every five students, (2) Create an Internet-ready local area network capability in every school, (3) Assure adequate high-speed, high-bandwidth capability for instructional, remedial, and testing needs and (4) Establish a statewide Standards of Learning test delivery system. 126

Williamsburg - James City County Public Schools Grants Fund Virginia Preschool Initiative Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 0.86 0.86 $ 50,225 $ 51,954 $ 37,962 $ (13,992) -26.9% 1130 Other Professional Salaries & Wages 0.71 0.71 16,531 16,779 17,031 252 1.5% 1131 Nurse Salaries & Wages 0.39 0.39 21,253 21,572 21,572-0.0% 1151 Instructional Aides Salaries & Wages 5.43 5.43 110,701 97,088 116,209 19,121 19.7% 1620 Supplemental Salaries & Wages - - 3,467 5,000 3,000 (2,000) -40.0% Total Wages 7.39 7.39 202,177 192,393 195,774 3,381 1.8% 2100 FICA Benefits - - 14,922 14,718 14,976 258 1.8% 2210 VRS Benefits Plan 1 & 2 - - 14,219 22,800 25,063 2,263 9.9% 2220 VRS Benefits Hybrid - - 7,354-3,521 2300 HMP Benefits - - 34,325 33,872 4,126 (29,746) -87.8% 2400 Group Life Insurance - - 1,886 1,432 2,295 863 60.2% 2510 Disability Insurance Hybrid - - 152-129 2750 Retiree Health Care Credit - - 1,626 1,079 2,154 1,075 99.6% 2800 Other Benefits - - - - - - 0.0% Total Employee Benefits - - 74,484 73,902 52,264 (25,288) -34.2% Total Wages & Employee Benefits 7.39 7.39 276,661 266,295 248,038 (21,907) -8.2% Other Expenditures 5500 Travel - - - 3,400 - (3,400) -100.0% 5800 Miscellaneous - - 63 - - - 0.0% 5805 Staff Development - - 5,324 4,015 2,500 (1,515) -37.7% 6000 Materials and Supplies - - 90 4,128 100 (4,028) -97.6% 6030 Instructional Materials - - 5,439 25,573 3,862 (21,711) -84.9% 6040 Tech-Software/On line Content - - 2,190 900 2,000 1,100 122.2% 6045 Technology Supplies - - - 2,400 - (2,400) -100.0% 8100 Capital Outlay Replacement - - - 4,000 - (4,000) -100.0% 8200 Capital Outlay Additions - - 2,760 4,000 500 (3,500) -87.5% 8210 Technology - Hardware Additions - - - 2,800 - (2,800) -100.0% 9400 Parental Involvement - - 1,474 6,056 1,000 (5,056) -83.5% Total Other Expenditures - - 17,339 57,272 9,962 (47,310) -82.6% TOTAL 7.39 7.39 $ 294,000 $ 323,567 $ 258,000 $ (69,217) -21.4% Grant Description Virginia Preschool Initiative funds support the provision of a comprehensive preschool program for four-year-old students identified at risk. The program includes four hours per day of preschool classroom instruction along with an intensive parent involvement component. Children identified to participate in this program display risk factors that put them at potential risk of school failure. The primary goal of the Virginia Preschool Initiative is to provide early intervention services and family support to ensure a solid foundation for success in kindergarten and early elementary school. 127

Williamsburg - James City County Public Schools Grants Fund Special Education in Jails Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 1.00 1.00 $ 76,925 $ 79,573 $ 80,766 $ 1,193 1.5% Total Wages 1.00 1.00 76,925 79,573 80,766 1,193 1.5% 2100 FICA Benefits - - 5,374 6,087 6,179 91 1.5% 2210 VRS Benefits - - 10,816 12,986 13,181 195 1.5% 2300 HMP Benefits - - 17,592 18,360 18,168 (192) -1.0% 2400 Group Life Insurance - - 915 1,042 1,058 16 1.5% 2750 Retiree Health Care Credit - - 815 979 993 15 1.5% Total Employee Benefits - - 35,512 39,455 39,579 124 0.3% Total Wages & Employee Benefits 1.00 1.00 112,438 119,028 120,345 1,317 1.1% Other Expenditures 5500 Travel 300-400 400 100.0% 6000 Materials & Supplies 132-300 300 100.0% 6030 Instructional Materials - - - 2,000 1,300 (700) -35.0% Total Other Expenditures - - 432 2,000 2,000-0.0% TOTAL 1.00 1.00 $ 112,869 $ 121,028 $ 122,345 $ 1,317 1.1% Grant Description In accordance with the Regulations Governing Special Education Programs for the Children with Disabilities in Virginia, the WJCC schools provides a program for children with disabilities who are incarcerated for 10 or more days in a regional or local jail in its jurisdiction. The term children with disabilities means identified students through the age of 22 if they are 22 on or before September 30 th of that school year. Students may be identified while incarcerated following procedures developed from the VDOE. The program has been in effect at the Virginia Peninsula Regional Jail since the 2000-2001 school year and it is the responsibility of the WJCC schools to provide instruction to all identified individuals as long as they are incarcerated in this facility. 128

Williamsburg - James City County Public Schools Grants Fund Individualized Student Alternative Education Program (ISAEP) Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages - - $ 6,227 $ 7,000 $ 5,672 $ (1,328) -19.0% Total Wages - - 6,227 7,000 5,672 (1,328) -19.0% 2100 FICA Benefits - - 476 536 434 (102) -19.0% Total Employee Benefits - - 476 536 434 (102) -19.0% Total Wages & Employee Benefits - - 6,703 7,536 6,106 (1,430) -19.0% Other Expenditures 5500 Travel - - 231 1,000 200 (800) -80.0% 5800 Miscellaneous - - 4,629 2,300 361 (1,939) -84.3% 6030 Instructional Materials - - 7,643 6,881 9,050 2,169 31.5% Total Other Expenditures - - 12,504 10,181 9,611 (570) -5.6% TOTAL - - $ 19,207 $ 17,717 $ 15,717 $ (2,000) -11.3% Grant Description As stated in the State approved ISAEP application narrative, the main goal of the ISAEP program is to provide an opportunity for capable students who are not being successful in the traditional high school to earn a high school credential. Through academic instruction and vocational guidance, it is expected that the participants will leave school more ready to enter the next level of education or the workforce. 129

Williamsburg - James City County Public Schools Grants Fund School Health Initiative Grant Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 3.00 3.00 $ 148,099 $ 153,973 $ 156,508 $ 2,535 1.6% 1124 Supervisor Salaries & Wages 1.00 1.00 77,992 79,033 80,198 1,165 1.5% 1130 Other Professional Salaries & Wages 1.00 1.00 41,604 42,228 42,862 634 1.5% 1140 Technical Salaries & Wages 1.00 1.00 58,836 59,559 60,452 893 1.5% 1620 Supplemental Salaries & Wages - - 25,828 29,204 29,263 59 0.2% 1700 Stipends - - 70,530 73,300 68,674 (4,626) -6.3% Total Wages 6.00 6.00 422,889 437,297 437,957 660 0.2% 2100 FICA Benefits - - 26,608 33,453 33,504 50 0.2% 2210 VRS Benefits - - 45,873 54,638 55,491 853 1.6% 2300 HMP Benefits - - 52,040 45,594 57,987 12,393 27.2% 2400 Group Life Insurance - - 3,882 4,386 4,454 68 1.6% 2750 Retiree Health Care Credit - - 3,458 4,118 4,182 64 1.6% Total Employee Benefits - - 131,861 142,189 155,618 13,429 9.4% Total Wages & Employee Benefits 6.00 6.00 554,751 579,486 593,575 14,089 2.4% Other Expenditures 3000 Purchased Services - - 13,401 13,500 10,500 (3,000) -22.2% 4000 Internal Services - - 19,990 20,000 17,000 (3,000) -15.0% 5500 Travel - - 2,044 1,700 1,500 (200) -11.8% 5805 Staff Development - - 1,116 3,500 1,800 (1,700) -48.6% 6000 Materials and Supplies - - 18,399 2,000 1,700 (300) -15.0% 6030 Instructional Materials - - 11,503 11,208 20,000 8,792 78.4% 9400 Parental Involvement 1,093 1,000 - (1,000) -100.0% Total Other Expenditures - - 67,548 52,908 52,500 (408) -0.8% TOTAL 6.00 6.00 $ 622,298 $ 632,394 $ 646,075 $ 13,681 2.2% Grant Description This grant is provided by the Williamsburg Community Health Foundation in an effort to evaluate and expand WJC s programs affecting students and wellness. The results will be the development of an action plan and implementation of services that will address ways to improve nutrition, increase physical activity, and help families throughout the division to enroll in insurance programs and access medical care. 130

FISCAL YEAR 2018 FINANCIAL SUMMARIES Child Nutrition Services 131

Williamsburg - James City County Public Schools Child Nutrition Services Fund Budget Summary Currently, Williamsburg-James City County serves an average of 7,500 meals and 300 after-school snacks each day. Child Nutrition Services provides breakfasts, lunches, and snacks which meet the nutritional requirements of the U.S. Department of agriculture. Meals are provided free or at a reduced cost to students who qualify based on federal guidelines for the National School Breakfast and Lunch Programs. Account Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Sales $ 1,722,311 $ 1,658,141 $ 1,718,485 $ 1,745,086 $ 1,768,169 $ 23,083 1.3% Federal 2,117,740 2,154,512 2,285,323 2,200,000 2,168,534 (31,466) -1.5% State 57,024 53,253 52,726 60,000 59,375 (625) -1.1% Catering 29,159 44,649 67,074 45,000 68,800 23,800 34.6% Vending 25,708 14,156 12,721 20,000 15,500 (4,500) -29.0% Interest Earnings 488 347 234 500 300 (200) -66.7% Other 9,808 15,396 21,941 16,000 22,000 6,000 27.3% Total Revenue $ 3,962,238 $ 3,940,454 $ 4,158,505 $ 4,086,586 $ 4,102,678 $ 16,092 0.4% Expenditures 1110 Administrative Salaries & Wages 90,238 94,226 96,582 98,030 99,157 1,127 1.1% 1130 Other Professional Salaries & Wages - - - 47,565 47,565-0.0% 1150 Clerical Salaries & Wages 39,211 39,953 40,460 40,488 42,054 1,566 3.7% 1190 Service Salaries & Wages 1,106,106 1,161,696 1,125,898 1,149,012 1,204,249 55,237 4.6% Total Wages 1,235,554 1,295,875 1,262,940 1,335,095 1,393,025 57,930 4.2% 2100 FICA Benefits 89,287 94,255 90,765 102,135 106,046 3,911 3.7% 2210 VRS Benefits 74,135 77,915 73,520 81,183 98,855 17,672 17.9% 2220 - - 3,189 - - 0.0% 2300 HMP Benefits 356,217 406,354 419,563 409,073 406,490 (2,583) -0.6% 2400 Group Life Insurance 6,239 6,394 6,492 6,535 7,937 1,402 17.7% 2500 Disability Insurance 32 66 - - - 0.0% 2750 Retiree Health Care Credit 5,819 5,695 5,782 6,147 7,450 1,303 17.5% 2800 Other Benefits (868) 4,672 (886) - - - 0.0% Total Employee Benefits 530,829 595,316 598,490 605,072 626,778 21,706 3.5% 0.0% Total Wages & Employee Benefits 1,766,384 1,891,191 1,861,430 1,940,167 2,019,803 79,636 3.9% Other Expenditures 3000 Contracted Services 39,722 31,791 35,848 45,000 35,350 (9,650) -27.3% 5500 Travel 8,499 9,810 8,341 14,000 13,500 (500) -3.7% 5800 Miscellaneous 249,457 238,130 244,918 5,000 3,565 (1,435) -40.3% 6000 Materials and Supplies 124,901 141,069 136,159 130,000 155,235 25,235 16.3% 6002 Food Supplies 1,787,847 1,833,588 1,773,272 1,952,419 1,845,225 (107,194) -5.8% 8100 Capital Outlay Replacement 100,954 9,857 19,183-30,000 30,000 100.0% Total Other Expenditures 2,311,380 2,264,245 2,217,722 2,146,419 2,082,875 (63,544) -3.1% Total Expenditures $ 4,077,764 $ 4,155,437 $ 4,079,151 $ 4,086,586 $ 4,102,678 $ 16,092 0.4% Excess of Revenues over Expenditures (115,526) (214,983) 79,354 (0) - Fund Balance - Beginning of year 749,050 633,524 418,541 497,895 497,895 Fund Balance - End of Year $ 633,524 $ 418,541 $ 497,895 $ 497,895 $ 497,895 132

Williamsburg - James City County Public Schools Child Nutrition Services Fund Budget Summary Currently, Williamsburg-James City County serves an average of 7,500 meals and 300 after-school snacks each day. Child Nutrition Services provides breakfasts, lunches, and snacks which meet the nutritional requirements of the U.S. Department of agriculture. Meals are provided free or at a reduced cost to students who qualify based on federal guidelines for the National School Breakfast and Lunch Programs. Account Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue Sales - - $ 1,718,485 $ 1,745,086 $ 1,768,169 $ 23,083 1.3% Federal - - 2,285,323 2,200,000 2,168,534 (31,466) -1.4% State - - 52,726 60,000 59,375 (625) -1.0% Catering - - 67,074 45,000 68,800 23,800 52.9% Vending - - 12,721 20,000 15,500 (4,500) -22.5% Interest Earnings - - 234 500 300 (200) -40.0% Other - - 21,941 16,000 22,000 6,000 37.5% Total Revenue - - $ 4,158,505 $ 4,086,586 $ 4,102,678 $ 16,092 0.4% Expenditures 1110 Administrative Salaries & Wages 1.00 1.00 96,582 98,030 99,157 1,127 1.1% 1130 Other Professional Salaries & Wages 1.00 1.00-47,565 47,565-0.0% 1150 Clerical Salaries & Wages 1.00 1.00 40,460 40,488 42,054 1,566 3.9% 1190 Service Salaries & Wages 59.44 59.44 1,125,898 1,149,012 1,204,249 55,237 4.8% Total Wages 62.44 62.44 1,262,940 1,335,095 1,393,025 57,930 4.3% 2100 FICA Benefits - - 90,765 102,135 106,046 3,911 3.8% 2210 VRS Benefits Plan 1 & 2 - - 73,520 81,183 98,855 17,672 21.8% 2220 VRS Benefits Hybrid 3,189 - - 0.0% 2300 HMP Benefits - - 419,563 409,073 406,490 (2,583) -0.6% 2400 Group Life Insurance - - 6,492 6,535 7,937 1,402 21.5% 2500 Disability Insurance - - 66 - - - 0 2750 Retiree Health Care Credit - - 5,782 6,147 7,450 1,303 21.2% 2800 Other Benefits - - (886) - - - 0.0% Total Employee Benefits - - 598,490 605,072 626,778 21,706 3.6% 0.0% Total Wages & Employee Benefits 62.44 62.44 1,861,430 1,940,167 2,019,803 79,636 4.1% Other Expenditures 3000 Contracted Services - - 35,848 45,000 35,350 (9,650) -21.4% 5500 Travel - - 8,341 14,000 13,500 (500) -3.6% 5800 Miscellaneous - - 244,918 5,000 3,565 (1,435) -28.7% 6000 Materials and Supplies - - 136,159 130,000 155,235 25,235 19.4% 6002 Food Supplies - - 1,773,272 1,952,419 1,845,225 (107,194) -5.5% 8100 Capital Outlay Replacement - - 19,183-30,000 30,000 100.0% Total Other Expenditures - - 2,217,721 2,146,419 2,082,875 (63,544) -3.0% Total Expenditures 62.44 62.44 $ 4,079,151 $ 4,086,586 $ 4,102,678 $ 16,092 0.4% Excess of Revenues over Expenditures 79,354 (0) - Fund Balance - Beginning of year 418,541 497,895 497,895 Fund Balance - End of Year $ 497,895 $ 497,895 $ 497,895 133

FISCAL YEAR 2018 FINANCIAL SUMMARIES State Operated Programs 134

Williamsburg - James City County Public Schools State Operated Programs Fund 5 Year Summary Description Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue State $ 1,029,825 $ 1,031,973 $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10,402 1% Total Revenue 1,029,825 1,031,973 1,026,139 1,081,883 1,092,285 10,402 1.0% Expenditures Merrimac Juvenile Detention Center 828,339 830,487 816,643 864,506 871,165 6,659 0.8% Eastern State Hospital 201,486 201,486 209,496 217,377 221,120 3,742 1.7% Total Expenditures $ 1,029,825 $ 1,031,973 $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10,402 1.0% 135

Williamsburg - James City County Public Schools State Operated Programs Fund Budget Summary Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Revenue State 11.00 11.00 $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10,402 1.0% Total Revenue 1,026,139 1,081,883 1,092,285 10,402 1.0% Expenditures Merrimac Juvenile Detention Center 9.00 9.00 816,643 864,506 871,165 6,659 0.8% Eastern State Hospital 2.00 2.00 209,496 217,377 221,120 3,742 1.7% Total Expenditures 11.00 11.00 $ 1,026,139 $ 1,081,883 $ 1,092,285 $ 10,402 1.0% 136

Williamsburg - James City County Public Schools State Operated Programs Fund Merrimac Juvenile Detention Center Detail Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1120 Instructional Salaries & Wages 8.00 8.00 $ 486,348 $ 506,711 $ 511,747 $ 5,036 1.0% 1130 Other Professional Salaries & Wages 1.00 1.00 57,088 57,945 58,613 668 1.2% 1520 Substitute Salaries & Wages - - 5,400 15,000 6,400 (8,600) -57.3% 1620 Supplemental Salaries & Wages - - 263 - - - 0.0% Total Wages 9.00 9.00 549,099 579,656 576,760 (2,896) -0.5% 2100 FICA Benefits - - 40,675 44,344 44,122 (222) -0.5% 2210 VRS Benefits - - 76,423 82,779 93,083 10,304 12.4% 2300 HMP Benefits - - 104,796 104,897 103,752 (1,145) -1.1% 2400 Group Life Insurance - - 6,468 6,663 7,472 809 12.1% 2750 Retiree Health Care Credit - - 5,761 6,268 7,015 748 11.9% Total Employee Benefits - - 234,123 244,950 255,444 10,494 4.3% Total Wages & Employee Benefits 9.00 9.00 783,222 824,606 832,204 7,598 0.9% Other Expenditures 3000 Purchased Services - - 9,203 9,800 7,000 (2,800) -28.6% 5500 Travel - - 7,710 9,700 5,400 (4,300) -44.3% 5800 Miscellaneous - - 399 1,000 700 (300) -30.0% 6000 Materials and Supplies - - 633 500 1,300 800 160.0% 6020 Textbooks and Workbooks - - 841 1,000 1,000-0.0% 6030 Instructional Materials - - 11,126 7,900 8,003 103 1.3% 6040 Technology-Software/Online Content - 5,558 5,558 100.0% 6045 Technology Supplies - - - - 10,000 10,000 100.0% 8210 Technology - Hardware Additions - - 3,509 10,000 - (10,000) -100.0% Total Other Expenditures - - 33,421 39,900 38,961 (939) -2.4% TOTAL 9.00 9.00 $ 816,643 $ 864,506 $ 871,165 $ 6,659 0.8% Grant Description The Merrimac Center is a state operated program overseen by Williamsburg-James City County Public Schools. Funding provides educational services to students detained by the Justice System in the Middle Peninsula Juvenile Detention Center 137

Williamsburg - James City County Public Schools State Operated Programs Fund Eastern State Hospital Detail Description 2017 FTEs 2018 FTEs Actual 2016 Budget 2017 Budget 2018 $ Change % Change Wages & Employee Benefits 1110 Administrative Salaries & Wages 1.00 1.00 $ 97,337 $ 98,797 $ 99,934 $ 1,137 1.2% 1120 Instructional Salaries & Wages 0.50 0.50 18,072 20,587 20,825 238 1.2% 1150 Clerical Salaries & Wages 1.00 1.00 27,592 28,005 28,329 324 1.2% Total Wages 2.50 2.50 143,001 147,389 149,088 1,699 1.2% 2100 FICA Benefits - - 10,351 11,275 11,405 130 1.2% 2210 VRS Benefits - - 17,565 18,589 20,933 2,343 12.6% 2300 HMP Benefits - - 35,733 36,720 36,336 (384) -1.0% 2400 Group Life Insurance - - 1,486 1,496 1,680 184 12.3% 2750 Retiree Health Care Credit - - 1,324 1,408 1,578 170 12.1% Total Employee Benefits - - 66,460 69,488 71,932 2,443 3.5% Total Wages & Employee Benefits 2.50 2.50 209,460 216,877 221,020 4,142 1.9% Other Expenditures 5800 Miscellaneous - - - - 100 100 0.0% 6000 Materials & Supplies - - 36 500 - (500) -100.0% Total Other Expenditures - - 36 500 100 (400) -80.0% TOTAL 2.50 2.50 $ 209,496 $ 217,377 $ 221,120 $ 3,742 1.7% Grant Description The Virginia Department of Education provides funding to support the instruction of students, at Eastern State Hospital, who are under twenty-two years of age. The grant amount will support the personnel and non-personnel services expenses for the 2015-2016 school year. 138

FISCAL YEAR 2018 FINANCIAL SUMMARIES Capital Improvement Projects (CIP) Funds 139

Capital Improvements Plan (CIP) The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of both James City County (County) and the City of Williamsburg (City). The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors and the City Council, represents the capital projects that the School Division intends to pursue. The 2018-2027 Capital Improvement Budget development process continues to be collaborative. Input is gathered from a variety of sources. At the building level, principals and teachers identified needs of the building in priority order. A committee comprised of school and central office level administrators, met and reviewed the individual requests and determine which projects would be included in the proposed plan to be presented to the School Board for consideration and adoption. Once the School Division approves the CIP it is forwarded to the County Staff and the Board of Supervisors, as well as the City Staff and City Council. They review the Board's plans, request additional information as needed, and then incorporate those portions of the Board's CIP that are pertinent to each jurisdiction. The County Board and the City Council have until May to review, discuss and approve the capital budget, including the consideration of the appropriate financing necessary to support the approved projects. The current James City County and City of Williamsburg five-year school contract was negotiated and went into effect on July 1, 2012. The funding formula used to calculate operational costs was also decided for all capital project costs approved by the governing bodies, with the exception of new schools. The funding formula for new schools will be negotiated at that time. Once the capital projects are underway, the County, the City, and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department forwards reimbursement requests to the County and/or City for approved CIPrelated costs. 140

DJ Montague: Entrance redesign X 140,269 140,269 Replace interior floors (vinyl), repaint interior, replace carpet X 341,033 341,033 Replace walk-in fridge & freezer 57,964 57,964 Sidewalk and Parking lot corrections ADA 80,627 80,627 DJ Montague Total 220,896 - - - 57,964 - - 341,033 - - 619,893 Matthew Whaley: Replace chiller and hot water heaters X 136,856 136,856 Replace gym HVAC & makeup air 152,963 152,963 Window replacement 237,139 237,139 HVAC replacement 3,838,823 3,838,823 Parking lot expansion 319,815 319,815 Replace carpeting 143,782 143,782 Matthew Whaley Total - 456,671 - - 143,782-3,838,823 390,102 - - 4,829,378 James River: Entrance redesign 39,669 39,669 Replace vinyl tiles + mitigation, repaint interior, replace carpet 294,920 294,920 Replace walk-in fridge & freezer 57,964 57,964 James River Total - - 334,589-57,964 - - - - - 392,553 Stonehouse: Roof Replacement X 155,825 155,825 Entrance redesign X 162,055 162,055 Replace vinyl flooring + mitigation, interior painting, replace carpet 369,702 369,702 Replace walk-in fridge & freezer 59,703 59,703 HVAC replacement 629,359 4,816,281 5,445,640 Sports Field Lights 403,175 403,175 CIP Summary 05/16/2017 School Board Adopted Capital Improvement Plan FY2018 to FY2027 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Clara Byrd Baker: Exterior masonry repairs X 1,311,023 1,311,023 Restroom renovation X 196,964 196,964 Replace electric convectors 370,753 370,753 Clara Byrd Baker Total 1,311,023 - - 196,964-370,753 - - - - 1,878,740 Rawls Byrd: Replace electrical switch gear X 69,000 69,000 Replace 100 bldg roof & gutter repairs X 71,530 71,530 HVAC System Replacement 209,852 4,005,000 4,214,852 Entrance redesign X 93,159 93,159 Restroom renovations, replace vinyl tiles, repaint interior, replace carpeting X 462,467 462,467 Replace pitched asphalt roofs 148,508 148,508 Replace Gutters 81,550 81,550 Rawls Byrd Total 209,852 4,005,000-696,156 - - 148,508 - - 81,550 5,141,066 141 Norge: Entrance redesign X 104,926 104,926 Repaint interior X 169,646 169,646 Replace gym flooring X 58,245 58,245 Replace vinyl tiles X 439,297 439,297 Replace restroom finishes and fittings X 685,998 685,998 Replace electrical system 159,980 159,980 Replace carpeting 333,292 333,292 Replace Walk-in refridgerator/freezer 58,715 58,715 Norge Total 104,926-169,646 1,183,540 493,272 - - - - 58,715 2,010,099

Matoaka: Repaint metal roof X 216,192 216,192 Replace vinyl floors, repaint CMU walls, replace carpeting 358,789 358,789 Replace air-cooled chillers 153,442 153,442 Matoaka Total - - 216,192 - - 358,789 - - 153,442-728,423 J. Blaine Blayton: Replace vinyl flooring 117,103 117,103 Repaint interior 215,642 215,642 Replace carpeting 46,234 46,234 J. Blaine Blayton Total - - - - - - 378,980 - - - 378,980 Toano: Replace walk-in fridge & freezer X 82,836 82,836 Replace store-front entrance windows X 72,791 72,791 Entrance redesign X 129,814 129,814 Replace lift station generator 62,688 62,688 Refinish restrooms X 375,358 375,358 Repaint walls, replace carpeting, replace vinyl tiles X 649,238 649,238 Replace roof skylights 162,355 162,355 Field Lighting 540,927 540,927 Toano Total 82,836-202,605 1,024,596-62,688 - - 162,355 540,927 2,076,007 Hornsby: Replace vinyl tiles, replace carpeting, repaint interior 755,748 755,748 Hornsby Total - - - - - - 755,748 - - - 755,748 Lafayette: Roof replacement X 2,692,234 2,692,234 Replace main electrical switch gear X 225,707 225,707 Replace electrical panels X 152,505 152,505 Entrance redesign X 110,177 110,177 Deep sand and refinish gym floor 103,466 103,466 Repaint interior X 315,283 315,283 Power wash and refinish metal roof X 56,275 56,275 Replace carpeting 80,123 80,123 Lafayette Total - 3,180,623-56,275 103,466 - - 80,123-315,283 3,735,771 Jamestown: Replace HVAC system X 320,000 5,580,000 5,900,000 EIFS repair 86,450 86,450 Replace walk-in fridge & freezer X 87,418 87,418 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Stonehouse Total - - 687,582 629,359 4,816,281 59,703 - - - 403,175 6,596,100 142 Berkeley: Replace electrical equip in 100&200 bldg X 180,031 180,031 Replace lighting fixtures X 85,822 85,822 Replace auditorium seating X 209,096 209,096 Entrance redesign X 110,176 110,176 Replace water source heat pumps/guidnce hvac X 382,783 382,783 Roof replacement X 296,700 296,700 Replace rubber roofs and canopy 122,651 122,651 Paint gym and refinish floor - 133,883 133,883 Replace rooftop HVAC 434,700 434,700 Replace vinyl tiles, repaint interior, & replace carpeting 828,291 828,291 Partial Roof Replacement 18,006 18,006 Baseball field refurbishment 106,136 106,136 Well removal 77,661 77,661 Berkeley Total 180,031 615,972 382,783 183,796 122,651 1,047,996 434,700 - - 18,006 2,985,935

Facilities - New Construction Warhill High School Innovation Maker's Space/Chemistry Lab 300,420 300,420 High School Innovation Renovations 300,000 300,000 600,000 Total 300,420 300,000 300,000 - - - - - - - 900,420 WJCC Grand Total 3,040,645 14,548,266 2,924,674 4,496,355 7,855,525 2,386,498 5,956,759 1,381,132 715,796 2,532,240 45,837,891 Description In County/ City CIP FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL Replace generator X 57,368 57,368 Partial roof replacement 697,728 697,728 Jamestown Total 406,450 5,580,000 144,786 - - - - - - 697,728 6,828,964 Warhill Overhaul cooling tower X 76,491 76,491 Replace media center carpet, repaint interior, replace flooring X 1,572,907 1,572,907 Replace rooftop heat pumps 56,856 56,856 Warhill Total - - 76,491-1,572,907 - - - - 56,856 1,706,254 Division Combined Projects: Brickwork X 86,569 86,569 Parking lots X 119,150 320,000 320,000 320,000 320,000 300,000 300,000 300,000 300,000 260,000 2,859,150 Sidewalks/Concrete Repairs X 95,668 169,874 265,542 Playground Equipment 90,000 90,000 110,000 100,000 100,000 100,000 100,000 100,000 100,000 890,000 Replace fire panels X 105,060 67,238 172,298 Division Combined Project Total 224,210 410,000 410,000 525,668 487,238 486,569 400,000 569,874 400,000 360,000 4,273,560 143

Williamsburg - James City County Public Schools Capital Improvement Projects Fund 5 Year Summary Project Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change Existing Facilities Clara Byrd Baker Elementary Refurbishment/Safety & Security Upgrade $ - $ - $ 859,624 $ - $ - $ - Expand parking - - 123,220 - - - Exterior Masonry - - - - 1,311,023 1,311,023 Partial roof replacement - - 14,362 - - - Laurel Lane Elementary HVAC (gym) 21,907 133,344 - - - - HVAC - - - - 209,852 209,852 Perimeter enclosure 14,917 156,928 - - - - D J Montague Elementary Bus Loop Canopy - - 44,188 - - - Entrance Redesign - - - - 140,269 140,269 Parking lot and sidewalk - - - - 80,627 80,627 Cafeteria Flooring - - - 66,269 - (66,269) Norge Elementary Entrance Redesign - - - - 104,926 104,926 HVAC - - - 3,665,557 - (3,665,557) Roof replacement - - - 613,000 - (613,000) Window replacement - - - 95,200 - (95,200) Matthew Whaley Elementary Dry pipe sprinkler 50,543 - - - - - HVAC (chiller and auditorium) 43,419 152,559 6,571 - - - James River Elementary HVAC 1,989,983 630,048 - - - - Roof replacement - - 401,335 - - - Stonehouse Elementary Bus loop canopy - - - 236,569 - (236,569) Chiller replacement - - - 150,000 - (150,000) Matoaka Elementary School Playground repairs 122,051 586,218 - - - - Berkeley Middle School Electrical - - - - 180,031 180,031 Cafeteria expansion 30,009 188,418 - - - - Toano Middle School Freezer/Walk in Refrigerator - - - - 82,836 82,836 HVAC 2,058,607 8,291 - - - - Parking lot 187,529 - - - - - Refurbishment 1,324,538 170,088 - - - - Roof replacement 475,240 - - - - - Lafayette High School Auxiliary gym - - - 1,380,605 - (1,380,605) HVAC 2,492,838 1,146,118 3,028 - - - Refurbishment 811,797 - - - - - Refurbish practice fields 36,499 86,095 - - - - Roof replacement - - - 507,765 - (507,765) Walkin refrigerator - - - 50,000 - (50,000) Jamestown High School Bleachers - 117,978 - - - - EIFS - - - 62,956 86,450 23,494 HVAC - - - - 320,000 320,000 Multi purpose space - - - - - - Refurbishment 77,195 1,454,580 948,518 - - - Track Resurfacing - - 216,451 - - - Tennis Court Resurfacing - - 444,462 - - - Roof underlayment - - 21,912 - - - Warhill High School Chemistry Lab - - - - 300,420 300,420 Walkway to Warhill - - - - - - Cooley Field New field lighting - - - 169,744 - (169,744) Renovations - - - 180,644 - (180,644) Replace fence and gates - - - 91,406 - (91,406) 144

Williamsburg - James City County Public Schools Capital Improvement Projects Fund 5 Year Summary Project Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2018 $ Change Division Wide BackFlow Preventers - - - 71,000 - (71,000) Brickwork - - - 207,916 - (207,916) Bus garage equipment 51,554 - - 98,800 - (98,800) Bus Safety Equipment 107,475 - - - - - Gas canopy (Transportation) - - - - - - Gym/Garage Lighting 9,196 - - - - - HVAC energy management controls - - - 108,000 - (108,000) IP Camera Conversion - 89,142 158,549 - - - Mobile Classrooms 36,609 137,885 - - - - Operations HVAC 451,584 50,618 - - - - Repair parking lots - 71,860 - - 119,150 119,150 Replace fire panels - - - - 105,060 105,060 Security card access system 198,105 131,701-50,000 - (50,000) Sidewalks/concrete repair - - - 71,750 - (71,750) Technology 497,194 - - - - - Total Existing Facilities 11,088,787 5,311,873 3,242,220 7,877,181 3,040,645 (4,836,536) Proposed New Facilities 4th Middle School-Phase I - 39,740 1,732,838 2,200,000 - (2,200,000) Total Proposed New Facilities - 39,740 1,732,838 2,200,000 - (2,200,000) TOTAL $ 11,088,787 $ 5,351,613 $ 4,975,058 $ 10,077,181 $ 3,040,645 $ (7,036,536) 145

1 146 School Board Adopted Capital Improvement Plan Fiscal Years 2018-2027

Summary Page 3 Capital Projects Pages 4-12 Capital Projects Description Pages 13-16 2 Table of Contents 147

FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL FY17 FY18 FY19 FY20 FY21 TOTAL Total School Board Approved Capital Improvement Plan FY2017 4,804,997 9,084,973 7,504,008 2,807,350 7,423,108 31,624,436 3 School Board Adopted Capital Improvement Plan Fiscal Years 2018-2027 Summary Fiscal Years 2018 through 2027 are Recommended Total Capital Projects 3,040,64 5 14,548,266 2,924,67 4 4,496,35 5 7,855,092 2,386,498 5,956,759 1,381,132 715,796 2,532,240 45,837,891 148 Footnotes: 1. All projects presented within the Capital Improvement Plan include anticipated A&E costs (10%), contingency (5%) and escalati on at a rate of 3% annually. 2. With enrollment projections in the later years of the CIP, there is some uncertainty surrounding the exact placement of construction projects to accommodate the classroom space needs. With the development of future capital plans shifts in projects could occur. 3. Due to evaluation of projects annually there may be a need to shift projects to different years within the CIP than previously presented. 4. A new project may appear in the Capital Improvement Plan for the first time due to new or updated information being received (emergency, state requirement, safety, etc.) 5. With the opening of James Blair Middle School, new buses may be needed in FY19. Once a redistricting plan has been approved b y the School Board, the number of needed buses will be determined. 6. The School Board Adopted a Five-Year Capital Improvement Plan totaling $32,865,032 on May 16, 2017. Years 6 through 10 are for planning purposes only. Total City & County Adopted Capital Improvement Plan FY2017 Difference between School Board requested and City/County Adopted CIP FY2017 10,077,18 1 5,272,184 4,279,876 4,074,442 5,004,418 4,826,596 28,262,513 (4,805,097 ) (3,429,566) 2,197,068 (2,596,512) (3,361,923)

CAPITAL PROJECTS School Board Approved Capital Improvement Plan SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL New Requests 4 149 HVAC REPAIR OR REPLACEMENT/ WINDOW REPLACEMENT/ENERGY MANAGEMENT NORGE ELEMENTARY HVAC replacement 3,665,557 NORGE ELEMENTARY Repair failing windows 95,200 STONEHOUSE ELEMENTARY Chiller replacement 150,000 RAWLS BYRD ELEMENTARY HVAC replacement 209,852 4,005,000 4,214,852 MATTHEW WHALEY ELEMENTARY Replace chiller & hot water heaters 136,856 136,856 MATTHEW WHALEY ELEMENTARY Replace HVAC 3,838,823 3,838,823 MATTHEW WHALEY ELEMENTARY Window replacements 237,139 237,139 MATTHEW WHALEY ELEMENTARY Replace gym HVAC & makeup air 152,963 152,963 STONEHOUSE ELEMENTARY HVAC replacement 629,359 4,816,281 5,445,640 MATOAKA ELEMENTARY Replace air-cooled chillers 153,442 153,442 BERKELEY MIDDLE Replace water-source heat pumps/guidance HVAC 382,783 382,783 BERKELEY MIDDLE Replace rooftop HVAC 434,700 434,700 TOANO MIDDLE Replace store-front entrance windows 72,791 72,791 JAMESTOWN HIGH Replace HVAC system 320,000 5,580,000 5,900,000 WARHILL HIGH Overhaul cooling tower 76,491 76,491 WARHILL HIGH Replace rooftop heat pumps 56,856 56,856

CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 5 SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL ROOF REPLACEMENT/REPAIR NORGE ELEMENTARY Roof replacement (includes Needs Center) LAFAYETTE HIGH Roof replacement 2,692,234 2,692,234 RAWLS BYRD ELEMENTARY Replace bldg. 100 roof & gutter repairs 71,530 71,530 RAWLS BYRD ELEMENTARY Replace pitched asphalt roofs 148,508 148,508 STONEHOUSE ELEMENTARY Roof replacement 155,825 155,825 MATOAKA ELEMENTARY Replace metal roof 216,192 216,192 BERKELEY MIDDLE Roof replacement 296,700 296,700 BERKELEY MIDDLE Replace rubber roof and canopy 122,651 122,651 BERKELEY MIDDLE Partial roof replacement 18,006 18,006 LAFAYETTE HIGH Power wash and refinish metal roof 56,275 56,275 JAMESTOWN HIGH Partial roof replacement 697,728 697,728 150

CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 6 151 SCHOOL REFURBISHMENT (FLOORING, TILE, PAINTING, ENTRANCE REDESIGN) DJ MONTAGUE ELEMENTARY Replace cafeteria flooring + moisture mitigation FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL CLARA BYRD BAKER ELEMENTARY Restroom renovation 196,964 196,964 RAWLS BYRD ELEMENTARY Entrance redesign 93,159 93,159 RAWLS BYRD ELEMENTARY Restroom renovation, replace vinyl tiles, repaint interior & replace carpeting 462,467 462,467 DJ MONTAGUE ELEMENTARY Entrance redesign (*) 140,269 140,269 DJ MONTAGUE ELEMENTARY Replace interior floors (vinyl), repaint interior, replace carpet 341,033 341,033 NORGE ELEMENTARY Entrance redesign (*) 104,926 104,926 NORGE ELEMENTARY Repaint interior (FY20), replace gym flooring (FY21), replace interior vinyl floors (FY21), replace carpeting (FY22) 169,646 497,542 333,292 1,000,480 NORGE ELEMENTARY Replace restroom finishes and fittings 685,998 685,998 MATTHEW WHALEY ELEMENTARY Replace carpeting 143,782 143,782 JAMES RIVER ELEMENTARY Entrance redesign (*) 39,669 39,669 JAMES RIVER ELEMENTARY Replace vinyl tile + mitigation, repaint interior, replace carpet 294,920 294,920 STONEHOUSE ELEMENTARY Entrance redesign (*) 162,055 162,055

CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 7 152 SCHOOL REFURBISHMENT (FLOORING, TILE, PAINTING, ENTRANCE REDESIGN) (continued) STONEHOUSE ELEMENTARY Replace interior floors (vinyl) + mitigation, repaint interior, & replace carpet MATOAKA ELEMENTARY Replace vinyl floors, repaint CMU walls, replace carpeting J. BLAINE BLAYTON ELEMENTARY Replace vinyl floors, repaint interior, replace carpeting FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL 369,702 369,702 358,789 358,789 378,980 378,980 BERKELEY MIDDLE Entrance redesign (*) 110,176 110,176 BERKELEY MIDDLE Replace vinyl tiles, repaint interior, replace carpeting 828,291 828,291 TOANO MIDDLE Entrance redesign (*) 129,814 129,814 TOANO MIDDLE Refinish restrooms 375,358 375,358 TOANO MIDDLE Repaint walls, replace carpeting, replace vinyl tile 649,238 649,238 HORNSBY MIDDLE Repaint interior, replace carpeting, replace vinyl tile 755,748 755,748 LAFAYETTE HIGH Entrance redesign (*) 110,177 110,177 LAFAYETTE HIGH Repaint interior 315,283 315,283 LAFAYETTE HIGH Replace carpeting 80,123 80,123 WARHILL HIGH Replace media center carpet, repaint interior, replace flooring 1,572,907 1,572,907

CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 8 153 SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL OTHER PROJECTS STONEHOUSE ELEMENTARY Bus loop canopy 236,569 LAFAYETTE HIGH Replace walk-in refrigerator & freezer 50,000 COOLEY FIELD Replace fence & gate 91,406 COOLEY FIELD New field lighting 169,744 COOLEY FIELD Renovations 180,644 CLARA BYRD BAKER ELEMENTARY Exterior masonry repairs 1,311,023 1,311,023 CLARA BYRD BAKER ELEMENTARY Replace electric convectors 370,753 370,753 RAWLS BYRD ELEMENTARY Replace electrical switch gear 69,000 69,000 RAWLS BYRD ELEMENTARY Replace gutters 81,550 81,550 DJ MONTAGUE ELEMENTARY Replace walk-in refrigerator & freezer 57,964 57,964 DJ MONTAGUE ELEMENTARY Parking lot and sidewalk ADA correction (*) 80,627 80,627 MATTHEW WHALEY ELEMENTARY Parking lot expansion (*) 319,815 319,815 NORGE ELEMENTARY Replace walk-in refrigerator & freezer 58,715 58,715 NORGE ELEMENTARY Replace electrical finishes and fittings 159,980 159,980 JAMES RIVER ELEMENTARY Replace walk-in refrigerator & freezer 57,964 57,964 STONEHOUSE ELEMENTARY Replace walk-in refrigerator & freezer 59,703 59,703 STONEHOUSE ELEMENTARY Sports Field Lights 403,175 403,175

CAPITAL PROJECTS School Board Approved Capital Improvement Plan SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL New Requests 9 154 OTHER PROJECTS (continued) BERKELEY MIDDLE Replace electrical equipment in 100 & 200 areas 180,031 180,031 BERKELEY MIDDLE Replace auditorium seating 209,096 209,096 BERKELEY MIDDLE Replace light fixtures 85,822 85,822 BERKELEY MIDDLE Paint gym and refinish floor 133,883 133,883 BERKELEY MIDDLE Baseball field refurbishment (*) 106,136 106,136 BERKELEY MIDDLE Well removal (*) 77,661 77,661 TOANO MIDDLE Replace walk-in refrigerator & freezer 82,836 82,836 TOANO MIDDLE Replace lift station generator 62,688 62,688 TOANO MIDDLE Replace roof skylights 162,355 162,355 TOANO MIDDLE Field lighting 540,927 540,927 LAFAYETTE HIGH Replace main electrical switch gear 225,707 225,707 LAFAYETTE HIGH Replace electrical panels 152,505 132,613 LAFAYETTE HIGH Deep sand & finish gym floor 103,466 103,466 JAMESTOWN HIGH EIFS repair 86,450 86,450 JAMESTOWN HIGH Replace walk-in refrigerator & freezer 87,418 87,418 JAMESTOWN HIGH Replace generator 57,368 57,368

CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 10 SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL DVISION COMBINED PROJECTS: Brickwork 86,569 86,569 Sidewalks/concrete repairs 95,668 169,874 265,542 Backflow preventers Playground equipment 90,000 90,000 110,000 100,000 100,000 100,000 100,000 100,000 100,000 890,000 HVAC energy management controls Card access system replacement Bus maintenance garage equipment Parking lots 119,150 320,000 320,000 320,000 320,000 300,000 300,000 300,000 300,000 260,000 2,859,150 Replace fire panels 105,060 67,238 172,298 155

CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL TOTAL CAPITAL PROJECTS 3,040,645 14,548,266 2,924,674 4,496,355 7,855,092 2,386,498 5,956,759 1,381,132 715,796 2,253,240 45,837,891 11 NEW CONSTRUCTION/BUILDING ADDITIONS LAFAYETTE HIGH Auxiliary Gym 4 TH MIDDLE SCHOOL Construction cost Williamsburg funding WARHILL HIGH SCHOOL INNOVATION MAKERSPACE & CHEMISTRY LAB 300,420 300,420 HIGH SCHOOL INNOVATION RENOVATIONS 300,000 300,000 600,000 156

CAPITAL PROJECTS School Board Approved Capital Improvement Plan New Requests 12 157 SCHOOL FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 TOTAL CLARA BYRD BAKER ELEMENTARY 1,311,023 196,964 370,753 1,878,989 RAWLS BYRD ELEMENTARY 209,852 4,005,000 696,156 148,508 81,550 5,141,066 DJ MONTAGUE ELEMENTARY 220,896 57,964 341,033 619,893 NORGE ELEMENTARY 104,926 169,646 1,183,540 493,272 58,715 2,010,099 MATTHEW WHALEY ELEMENTARY 456,671 143,782 3,838,823 390,102 4,829,378 JAMES RIVER ELEMENTARY 334,589 57,964 392,553 STONEHOUSE ELEMENTARY 687,582 629,359 4,816,281 59,703 403,175 6,596,100 MATOAKA ELEMENTARY 216,192 358,789 153,442 728,423 J. BLAINE BLAYTON ELEMENTARY 378,980 378,980 BERKELEY MIDDLE 180,031 615,972 382,783 183,796 122,651 1,047,996 434,700 18,006 2,985,935 TOANO MIDDLE 82,836 202,605 1,024,596 62,688 162,355 540,927 2,076,007 HORNSBY MIDDLE 755,748 755,748 LAFAYETTE HIGH 3,180,623 56,275 103,466 80,123 315,283 3,735,771 JAMESTOWN HIGH 406,500 5,580,000 144,786 697,728 6,828,964 WARHILL HIGH 76,491 1,572,907 56,856 1,706,254 DIVISION COMBINED PROJECTS 224,210 410,000 410,000 525,668 487,238 486,569 400,000 569,874 400,000 360,000 4,273,560 FACILITIES NEW CONSTRUCTION 300,420 300,000 300,000 900,420 TOTAL CAPITAL IMPROVEMENT REQUESTS 3,040,645 14,548,266 2,924,674 4,496,355 7,855,525 2,386,498 5,956,759 1,381,132 715,796 2,532,240 45,837,891

Jamestown High HVAC replacement FY18-20 $153,776 decrease HVAC replacement project cost decreased due to updated estimates obtained by operations staff for this project. This project will occur over the course of three years. No $ change The School Board Approved CIP included this project in FY2019 as outlined in our Facility Condition Index study. The County and City pushed this project to FY2020. We are recommending moving it back to the fiscal year where the FCI originally called for replacement because the systems are beyond estimated useful life. The Facility Condition Index (FCI) study proposed replacing components (chiller & heat pump for $146,775) of the system rather than a total system replacement. Based on staff evaluation, the system is past its estimated useful life (installed in 1990) and a change in components would create issues with controls. Recommendation is to complete a total HVAC system replacement over 3 years, with design occurring in FY2018 and replacement in FY2019 & FY2020. Design and installation costs verified through MJT Mechanical. Stonehouse Elementary HVAC replacement FY22 $4,586,934 increase Design cost for the HVAC replacement was included in the adopted CIP in FY2021. The replacement costs are being recommended in FY2022 for a total HVAC system replacement. This project was included in the School Board Approved 10-Year CIP. This is the first year this project would appear on the recommended Five-Year CIP. 13 CAPITAL PROJECTS The following is a list of the major changes from the FY17 adopted CIP that have been included in the FY18-22 CIP HVAC Repair or Replacement/Window Replacement/Energy Management Matthew Whaley Elementary Replace chiller & hot water heaters FY19 158 Rawls Byrd Elementary HVAC replacement FY18-20 $4,071,417 increase

Lafayette High School Roof replacement FY18 $1,427,601 increase $1,279,201 increase The original scope of the project was a FCI recommendation from Faithful + Gould (F + G). F + G noted the built-up single-ply roofing system has extensive blistering, missing sealant, ridging, and surface erosion on both structures and all roof levels. Evidence of current and reoccurring leaks were also noted within the interior of the building. This roof was installed in 1997 (20 years). Increased cost and condition verified through Moseley Architects ($1,427,601) and Roof Engineering ($1,279,201). The existing roof is approximately 212,000 square feet (s.f.). The scope of this project and type of roof will be determined based upon selection of vendor. DJ Montague Elementary Entrance redesign FY18 $20,000 increase Rawls Byrd Elementary Entrance redesign FY21 $24,200 increase Project increased due to change in scope and moved from FY19 to FY21. The change in scope includes the addition of hardware for a badge access system. The change in date is due to staff recommendations to align with school refurbishment. Stonehouse Elementary Entrance redesign FY20 $20,000 increase 14 Roof Repair & Replacement Refurbishments (Flooring, Tile, Painting, Entrance Redesign) 159 Project increased due to change in scope. The change in scope includes the addition of hardware for a badge access system. James River Elementary Entrance redesign FY20 $20,000 increase Project increased due to change in scope. The change in scope includes the addition of hardware for a badge access system. Project increased resulting from change in scope. The change in scope includes the addition of hardware for a badge access system.

Berkeley Middle Lighting fixtures FY23 $15,478 increase This project was previously requested in the CIP in FY21. The recommendation is to move this project to FY23 to align with the school s refurbishment. This project is new in the CIP for FY18. This will address parking lot and sidewalk modifications to meet accessibility requirements. This project must be completed in order to correct deficiencies identified in ADA regulations. Estimates provided by VHB Engineering and David Nice. Jamestown High EIFS FY18 $86,500 increase The Superintendent s recommendation is to remove this project from the CIP. The Superintendent, administrative staff, and the athletic director at Lafayette High School have identified an alternative solution to provide field lighting for practice fields. Lafayette High Walkway to Warhill FY19 $1,177,184 decrease Matthew Whaley Elementary Parking lot expansion FY19 $319,815 increase This project was previously requested during the CIP development process; however, it was not funded. This modification would provide paved parking spaces by removing the current stone section of parking while accommodating the city s BMP requirements. Division-wide Parking lots FY18 FY22 $368,740 decrease There is a cumulative decrease over the next 5 years in funding requested for parking lots. In the FY2017 adopted CIP, funding was requested in the years that the FCI identified need. The division is proposing a smoothing plan to address numerous parking lot repairs and replacements that are needed to update lots. 15 Other Projects DJ Montague Elementary Parking lot and sidewalk corrections FY18 $80,500 increase 160 This project is new in the CIP for FY18. A request for funding to address the EIFS at JHS, as outlined in the FCI, was included in the adopted FY2017 CIP. The FCI study proposed pressure washing these systems ($63,500). Upon further investigation, approximate area to repair is 25% of the entire building. A&E design costs are added to the estimated cost. Additional cost, condition and estimates provided by a vendor. Lafayette High Football Practice & Field Hockey Lighting FY23 $689,216 decrease The Superintendent s recommendation is to remove this project from the CIP due to safety concerns for students.

Division-wide Playground equipment FY19 FY22 $480,000 increase Elementary playground equipment is in need of replacement per the FCI and operations staff analysis. A replacement schedule is recommended over the next 9 years to replace division elementary playground equipment. Over the next 4 years the following playground equipment is recommended for replacement: Matthew Whaley (FY19), Rawls Byrd (FY20), Clara Byrd Baker (FY21), and Norge (FY22). The division received state grants to plan and implement High School Innovations. In that process, requests for changes in current academic space have been brought forward. In FY18, Warhill High has requested creating a chemistry lab and creating makerspace for the Pathways Project. In FY19 & FY20 funding is requested to support Jamestown and Lafayette in anticipation of requested innovation-related space changes. This project request is to expand the cafeteria/core space by enclosing a portion of the courtyard to accommodate additional space for students. The new area would also be utilized as commons space. The Superintendent is recommending this project be completed in advance of the High School Expansions slated for FY22 to address immediate capacity issues in advance of the expansions. 16 New Construction/Building Additions Division-wide High school innovation renovations FY18 FY20 $900,000 increase 161 Division-wide High school capacity expansion construction FY22 $2,008,500 decrease This project is being reduced in FY22. This will allow for core space expansions to occur in advance of the expansion construction to address immediate capacity issues. Jamestown High Cafeteria/Core Space expansion FY19 $2,008,500 increase

Berkeley Middle Partial roof replacement $18,006 Jamestown High Partial roof replacement $697,728 Lafayette High Repaint interior $315,283 Norge Elementary Replace walk-in refrigerator/freezer $58,715 Rawls Byrd Elementary Replace gutters $81,550 Stonehouse Elementary Sports field lights $403,175 Toano Middle (moved from FY26) Field lighting $540,927 Warhill High Replace rooftop heat pumps $56,856 Division-wide Parking lot replacement/repair $260,000 Division-wide Playground equipment $100,000 17 The following is a list of additions to the recommended CIP FY2027 CAPITAL PROJECTS 162

INFORMATIONAL SECTION

FISCAL YEAR 2018 K 12 ENROLLMENT 163

For the 2016-2017 School Year, the enrollment for the Williamsburg-James City County Public Schools increased by 1.1 percent. From the September 30, 2015 K-12 enrollment level of 11,303 students, the School Division experienced an increase of 128 additional students, resulting in a September 30, 2016 K- 12 total of 11,431. It is important to remember that predicting enrollment for the entire school district can be done to a much greater level of confidence than that of specific grades within specific schools. Projections beyond two or three years are less reliable. For this reason, projections are updated annually based upon the September 30th enrollment. INTRODUCTION 164 This document provides detailed information regarding enrollment by schools for the current and previous years. Enrollment history is kept by grade and school for the past ten years. These enrollment projections were prepared by FutureThink in November 2016. The numbers in this report reflect the low enrollment projections.

11,622 11,665 13,000 Williamsburg-James City County Public Schools ACTUAL AND PROJECTED ENROLLMENT as of September 30th of each year 12,000 11,000 10,000 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 9,000 165 8,000 7,000 6,000 5,000 4,000 HISTORY PROJECTIONS 3,000 2,000 1,000 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

918 884 Enrollment by Grade 2016-2017 School Year 1,100 1,000 1,008 965 166 Number of Students 900 800 700 600 500 813 792 808 860 868 887 879 886 863 400 300 200 K 1 2 3 4 5 6 7 8 9 10 11 12 Grade Level

Williamsburg-James City County Public Schools SUMMARY by GRADE LEVEL ACTUAL as of September 30th PROJECTED as of Sep 30th 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Elementary Total 4,444 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 K 689 702 732 732 797 770 778 751 760 813 760 773 793 783 782 1 732 712 734 734 747 796 831 809 810 792 849 792 806 825 815 2 736 762 750 750 771 786 828 851 832 808 805 860 803 819 840 3 802 776 802 802 793 795 804 839 865 860 825 822 879 820 835 4 735 829 801 801 795 816 821 824 871 868 878 842 840 898 840 5 750 787 856 856 809 815 841 838 841 887 884 895 860 855 915 167 Middle Total High Total 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 6 717 749 787 787 845 821 853 852 887 879 922 920 929 893 889 7 775 748 783 783 880 826 839 860 859 886 884 926 923 935 896 8 835 786 780 780 835 905 854 855 873 863 895 891 935 932 944 3,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 9 894 956 940 940 850 923 1,021 980 953 1,008 980 1,016 1,012 1,061 1,059 10 889 901 940 940 871 851 908 986 976 965 990 962 998 994 1,025 11 793 785 848 848 833 828 806 875 939 918 909 933 907 940 938 12 790 755 750 750 845 816 814 796 837 884 878 869 892 867 887 Division Total 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 11,622 11,665 Annual Change 32 111 255 46 122 77 250 118 187 128 28 42 76 45 43 0.3% 1.1% 2.5% 0.4% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.2% 0.4% 0.7% 0.4% 0.4%

K-12 Enrollment by Ethnicity 2016-2017 School Year Hispanic, 1,294, 11% White, 7,673, 67% 168 Asian, 313, 3% Breakdown of "Other" Students: 17 Native Hawaiian 50 Native Alaskan/American Indian 690 Combination (Multiple Races) Does not include Pre-K Students Black, 2,151, 19%

Enrollment by Gender 2016-2017 School Year 6,000 5,562 5,869 5,500 169 Number of Students 5,000 4,500 4,000 48.5% 51.5% 3,500 3,000 Female Male

County, 10,498, 92% K-12 Enrollment by Jurisdiction 2016-2017 School Year City, 933, 8% 170

11,622 11,665 14,000 Williamsburg-James City County Public Schools ENROLLMENT SUMMARY As of September 30th 12,000 10,000 10,137 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 171 ENROLLMENT 8,000 6,000 4,000 2,000 ACTUAL ENROLLMENT PROJECTED 0 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 High 3,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 Middle 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 Elementary 4,444 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027

172 Sep. 2013 Williamsburg-James City County Public Schools K-12 CLASSROOM CAPACITIES and ENROLLMENTS as of September 30th ENROLLMENT (Historical) Effective Cost Center/School Capacity (1) (2) (3) 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 21-Clara Byrd Baker 550 540 550 551 480 509 500 500 524 536 528 526 522 522 525 528 22-Rawls Byrd 500 468 471 510 467 461 447 432 429 482 487 485 484 482 484 487 23-DJ Montague 590 624 609 581 453 431 423 443 445 438 461 460 457 458 458 462 24-Norge 695 602 601 592 517 535 561 572 578 610 591 588 586 585 588 592 25-Matthew Whaley 490 428 446 456 427 471 472 532 521 512 489 485 485 484 486 489 26-James River 580 458 459 466 466 493 550 512 503 492 502 499 497 497 499 501 27-Stonehouse 765 737 762 831 676 647 665 720 719 714 727 723 721 720 723 726 28-Matoaka 760 589 670 688 715 732 711 745 723 721 730 725 723 724 726 729 29-Blayton 540 0 0 0 420 433 449 447 470 474 513 510 509 509 511 513 Elementary TOTAL 5,470 4,446 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 Available Capacity 902 795 849 758 692 567 558 491 442 469 486 489 470 443 31-Berkeley 779 823 804 848 886 936 942 902 908 880 860 884 896 912 903 893 32-James Blair 0 679 640 643 0 0 0 0 0 0 0 0 0 0 0 0 33-Toano 790 825 839 859 678 705 693 733 756 803 826 849 860 876 868 858 34-Hornsby 952 0 0 0 890 919 917 911 903 936 942 968 981 999 989 978 Middle TOTAL 2,521 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 Available Capacity (2) 238 171 67 (39) (31) (25) (46) (98) (107) (180) (216) (266) (239) (208) 36-Lafayette 1,314 1,266 1,099 1,114 1,108 1,077 1,098 1,158 1,160 1,209 1,152 1,146 1,154 1,163 1,179 1,201 38-Jamestown 1,208 1,344 1,261 1,232 1,217 1,186 1,211 1,263 1,313 1,308 1,328 1,322 1,329 1,340 1,359 1,359 39-Warhill 1,441 756 1,037 1,132 1,149 1,136 1,109 1,128 1,164 1,188 1,295 1,289 1,297 1,306 1,324 1,349 High TOTAL 3,963 3,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 Available Capacity 566 485 489 564 545 414 326 258 188 206 183 154 101 54 TOTALS 11,954 10,139 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 11,622 11,665 Increase 34 109 255 46 122 77 250 118 187 128 28 42 76 45 43 % Increase 0.3% 1.1% 2.5% 0.4% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.2% 0.4% 0.7% 0.4% 0.4% Projection Source: FutureThink, November 2016 (1) The Effective Capacity represents the "realistic and practical" number of students that the school facility can house as calculated by Moseley A in December 2004. Effective capacity was revised in 2006 and in 2010. (2) Middle school capacity totals were revised in November 2011 based on RRMM study. (3) Berkeley Middle School 2013-2 classrooms removed and converted to cafeteria seating. Note: The "boxed" areas in the PROJECTED columns indicate when projected enrollment will exceed the school's effective capac as of September 30th PROJECTED

Total 689 702 732 682 797 770 778 751 760 813 760 773 793 783 782 Annual Change -42 13 30-50 115-27 8-27 9 53-53 13 20-10 -1-5.8% 1.9% 4.3% -6.8% 16.9% -3.4% 1.0% -3.5% 1.2% 7.0% -6.5% 1.7% 2.6% -1.3% -0.1% LIVE BIRTHS 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 (5 Years Prior) 595 720 676 735 768 730 788 786 807 815 782 797 816 Williamsburg-James City County Public Schools KINDERGARTEN: Enrollment History and Projection 173 ACTUAL as of September 30th PROJECTIONS as of Sep 30th Cost Center/School 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 21-CB Baker 73 78 77 70 84 74 78 84 71 83 80 81 83 82 82 22-Rawls Byrd 74 75 73 75 78 73 73 75 85 79 74 75 77 76 76 23-DJ Montague 100 95 100 46 72 81 75 61 75 91 70 71 73 72 72 24-Norge 93 96 80 84 91 94 102 94 99 102 89 91 93 92 92 25-Matthew Whaley 64 85 75 74 89 78 89 86 76 69 74 75 77 76 76 26-James River 78 57 85 72 94 100 79 66 75 80 76 77 79 78 78 27-Stonehouse 111 113 139 95 90 93 108 97 104 119 110 112 115 113 113 28-Matoaka 96 103 103 109 122 98 104 109 106 103 110 112 115 114 113 29-Blayton 0 0 0 57 77 79 70 79 69 87 77 79 81 80 80

174 Williamsburg-James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Baker 509 500 500 524 536 528 526 522 522 525 528 K 84 74 78 84 71 83 80 81 83 82 82 1 82 86 77 82 88 79 89 83 85 87 86 2 75 91 89 87 97 91 85 90 84 86 88 3 71 77 98 95 84 95 87 86 92 86 88 4 97 73 78 94 93 80 92 88 88 94 88 5 100 99 80 82 103 100 93 94 90 90 96 Byrd 461 447 432 429 482 487 485 484 482 484 487 K 78 73 73 75 85 79 74 75 77 76 76 1 84 83 78 70 82 87 82 77 78 80 79 2 65 72 81 81 78 75 78 83 78 79 81 3 79 73 63 80 86 80 80 80 85 79 81 4 76 69 61 60 84 79 85 82 81 87 81 5 79 77 76 63 67 87 86 87 83 83 89 DJ Montague 431 423 443 445 438 461 460 457 458 458 462 K 72 81 75 61 75 91 70 71 73 72 72 1 61 64 89 79 63 73 78 73 74 76 75 2 78 63 72 80 72 75 74 79 74 75 77 3 77 74 56 81 76 68 76 75 81 75 77 4 70 81 74 66 88 79 81 77 77 82 77 5 73 60 77 78 64 75 81 82 79 78 84

175 Williamsburg-James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Norge 535 561 572 578 610 591 588 586 585 588 592 K 91 94 102 94 99 102 89 91 93 92 92 1 92 88 93 102 96 109 100 93 95 97 96 2 84 103 96 102 104 91 95 101 94 96 99 3 89 92 104 95 97 100 97 97 103 96 98 4 95 88 86 103 100 92 103 99 99 106 99 5 84 96 91 82 114 97 104 105 101 101 108 Whaley 471 472 532 521 512 489 485 485 484 486 489 K 89 78 89 86 76 69 74 75 77 76 76 1 68 86 90 101 99 71 82 77 78 80 79 2 77 79 100 82 102 86 78 84 78 80 82 3 93 77 83 89 81 108 80 80 85 80 81 4 56 84 87 73 84 77 85 82 82 87 82 5 88 68 83 90 70 78 86 87 84 83 89 James River 493 550 512 503 492 502 499 497 497 499 501 K 94 100 79 66 75 80 76 77 79 78 78 1 81 96 90 77 74 77 85 79 80 82 81 2 90 88 89 96 70 74 80 86 80 82 84 3 64 94 91 83 99 78 82 82 88 82 83 4 88 80 88 93 87 103 88 84 84 90 84 5 76 92 75 88 87 90 88 89 86 85 91

176 Williamsburg-James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Stonehouse 647 665 720 719 714 727 723 721 720 723 726 K 90 93 108 97 104 119 110 112 115 113 113 1 95 99 115 116 115 110 123 114 117 119 118 2 104 102 106 123 115 112 116 124 116 118 121 3 133 115 111 113 126 117 119 119 127 119 121 4 109 141 137 126 133 132 127 122 121 130 121 5 116 115 143 144 121 137 128 130 124 124 132 Matoaka 732 711 745 723 721 730 725 723 724 726 729 K 122 98 104 109 106 103 110 112 115 114 113 1 118 118 116 107 116 117 123 115 117 120 118 2 124 118 117 120 117 123 117 125 117 119 122 3 126 119 130 115 126 133 120 119 128 119 121 4 128 130 133 134 118 131 127 122 122 130 122 5 114 128 145 138 138 123 128 130 125 124 133 Blayton 433 449 447 470 474 513 510 509 509 511 513 K 77 79 70 79 69 87 77 79 81 80 80 1 66 76 83 75 77 69 87 81 82 84 83 2 74 70 78 80 77 81 82 88 82 84 86 3 61 74 68 88 90 81 84 84 90 84 85 4 76 70 77 75 84 95 90 86 86 92 86 5 79 80 71 73 77 100 90 91 88 87 93 Total-Elem 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 K 797 770 778 751 760 813 760 773 793 783 782 1 747 796 831 809 810 792 849 792 806 825 815 2 771 786 828 851 832 808 805 860 803 819 840 3 793 795 804 839 865 860 825 822 879 820 835 4 795 816 821 824 871 868 878 842 840 898 840 5 809 815 841 838 841 887 884 895 860 855 915 Annual Change 91 66 125 9 67 49-27 -17-3 19 27

Williamsburg-James City County Public Schools MIDDLE SCHOOL: Enrollment History and Projection as of September 30th of each year 177 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Berkeley 936 942 902 908 880 860 884 896 912 903 893 6 300 325 290 306 290 288 302 301 304 292 291 7 326 294 321 282 293 280 289 303 302 306 293 8 310 323 291 320 297 292 293 292 306 305 309 James Blair 0 0 0 0 0 0 0 0 0 0 0 6 0 0 0 0 0 0 0 0 0 0 0 7 0 0 0 0 0 0 0 0 0 0 0 8 0 0 0 0 0 0 0 0 0 0 0 Toano 705 693 733 756 803 826 849 860 876 868 858 6 244 219 262 264 268 275 290 289 292 281 279 7 233 225 232 259 276 275 278 291 290 294 282 8 228 249 239 233 259 276 281 280 294 293 297 Hornsby 919 917 911 903 936 942 968 981 999 989 978 6 301 277 301 282 329 316 330 330 333 320 319 7 321 307 286 319 290 331 317 332 331 335 321 8 297 333 324 302 317 295 321 319 335 334 338 Total-Middle 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 6 845 821 853 852 887 879 922 920 929 893 889 7 880 826 839 860 859 886 884 926 923 935 896 8 835 905 854 855 873 863 895 891 935 932 944 Annual Change 106-8 -6 21 52 9 73 36 50-27 -31

Williamsburg-James City County Public Schools HIGH SCHOOL: Enrollment History and Projection as of September 30th of each year 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Lafayette 1,077 1,098 1,158 1,160 1,209 1,152 1,146 1,154 1,163 1,179 1,201 9 255 311 340 312 310 290 299 310 309 324 323 10 288 271 306 308 319 318 302 294 305 303 318 11 265 258 256 303 297 291 277 285 277 287 286 12 269 258 256 237 283 253 268 265 272 265 274 Jamestown 1,186 1,211 1,263 1,313 1,308 1,328 1,322 1,329 1,340 1,359 1,359 9 306 318 356 347 331 346 345 357 356 373 373 10 297 307 320 356 337 321 348 338 351 350 350 11 295 301 292 311 344 323 320 328 319 331 331 12 288 285 295 299 296 338 309 306 314 305 305 178 Warhill 1,136 1,109 1,128 1,164 1,188 1,295 1,289 1,297 1,306 1,324 1,349 9 289 294 325 321 312 372 336 349 347 364 363 10 286 273 282 322 320 326 340 330 342 341 357 11 273 269 258 261 298 304 312 320 311 322 321 12 288 273 263 260 258 293 301 298 306 297 308 Total 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 9 850 923 1,021 980 953 1,008 980 1,016 1,012 1,061 1,059 10 871 851 908 986 976 965 990 962 998 994 1,025 11 833 828 806 875 939 918 909 933 907 940 938 12 845 816 814 796 837 884 878 869 892 867 887 Annual Change -75 19 131 88 68 70-18 23 29 53 47

36-Lafayette 1,266 1,099 1,114 1,108 1,077 1,098 1,158 1,160 1,209 1,152 1,146 1,154 1,163 1,179 1,201 38-Jamestown 1,344 1,261 1,232 1,217 1,186 1,211 1,263 1,313 1,308 1,328 1,322 1,329 1,340 1,359 1,359 39-Warhill 756 1,037 1,132 1,149 1,136 1,109 1,128 1,164 1,188 1,295 1,289 1,297 1,306 1,324 1,349 Total: High 3,366 3,397 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,757 3,780 3,809 3,862 3,909 Change 112 31 81 (4) (75) 19 131 88 68 70 (18) 23 29 53 47 Grand Total 10,139 10,248 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,459 11,501 11,577 11,622 11,665 Total Change 34 109 255 46 122 77 250 118 187 128 28 42 76 45 43 Total Change (%) 0.3% 1.1% 2.5% 0.4% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.2% 0.4% 0.7% 0.4% 0.4% 179 Williamsburg-James City County Public Schools PROJECTED ENROLLMENT HISTORY and FORECAST SUMMARY ACTUAL as of September 30th School 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 21-Baker 540 550 551 480 509 500 500 524 536 528 526 522 522 525 528 22-Byrd 468 471 510 467 461 447 432 429 482 487 485 484 482 484 487 23-DJ Montague 624 609 581 453 431 423 443 445 438 461 460 457 458 458 462 24-Norge 602 601 592 517 535 561 572 578 610 591 588 586 585 588 592 25-Matthew Whaley 428 446 456 427 471 472 532 521 512 489 485 485 484 486 489 26-James River 458 459 466 466 493 550 512 503 492 502 499 497 497 499 501 27-Stonehouse 737 762 831 676 647 665 720 719 714 727 723 721 720 723 726 28-Matoaka 589 670 688 715 732 711 745 723 721 730 725 723 724 726 729 29-Blayton 0 0 0 420 433 449 447 470 474 513 510 509 509 511 513 Total: Elementary 4,446 4,568 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,001 4,984 4,981 5,000 5,027 Change 589 124 107 (54) 91 66 125 9 67 49 (27) (17) (3) 19 27 31-Berkeley 823 804 848 886 936 942 902 908 880 860 884 896 912 903 893 32-James Blair 679 640 643 0 0 0 0 0 0 0 0 0 0 0 0 33-Toano 825 839 859 678 705 693 733 756 803 826 849 860 876 868 858 34-Hornsby 0 0 0 890 919 917 911 903 936 942 968 981 999 989 978 Total: Middle 2,327 2,283 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,701 2,737 2,787 2,760 2,729 Change - (44) 67 104 106 (8) (6) 21 52 9 73 36 50 (27) (31)

Students whose parents or legal guardians meet certain income levels can qualify for free or reduced lunch prices. The free or reduced lunch program is funded by the federal government. The data below provides summary information on students that qualify for the federal free or reduced lunch program in the school division. September 30, 2014 FY15 September 30, 2015-FY16 September 30, 2016-FY17 Number of Students Receiving Free or Reduced Lunch 180 SCHO O L FREE REDUCED TO TAL ENRO LLMENT % FREE REDUCED TO TAL ENRO LLMENT % FREE REDUCED TO TAL ENRO LLMENT % Clara Byrd Baker 156 30 186 516 36.05% 152 48 200 535 37.38% 140 59 199 529 37.62% Rawls Byrd 161 41 202 427 47.31% 191 40 231 480 48.13% 190 42 232 486 47.74% D. J. Montague 136 28 164 445 36.85% 124 29 153 438 34.93% 121 25 146 458 31.88% Norge 206 45 251 577 43.50% 196 50 246 610 40.33% 187 69 256 588 43.54% Matthew Whaley 207 29 236 520 45.38% 204 23 227 512 44.34% 182 26 208 486 42.80% James River 263 58 321 502 63.94% 270 51 321 491 65.38% 275 51 326 500 65.20% Stonehouse 150 51 201 717 28.03% 160 45 205 717 28.59% 144 35 179 732 24.45% Matoaka 109 20 129 721 17.89% 121 21 142 721 19.69% 117 29 146 725 20.14% JB Blayton 132 38 170 470 36.17% 149 32 181 474 38.19% 155 29 184 508 36.22% Berkeley 363 75 438 908 48.24% 349 65 414 881 46.99% 348 73 421 863 48.78% Toano 156 54 210 756 27.78% 155 70 225 803 28.02% 178 48 226 830 27.23% L Hornsby 142 38 180 903 19.93% 146 25 171 936 18.27% 150 28 178 946 18.82% Lafayette 318 95 413 1,167 35.39% 353 84 437 1,215 35.97% 350 93 443 1,162 38.12% Jamestown 184 59 243 1,299 18.71% 202 54 256 1,305 19.62% 206 42 248 1,350 18.37% Warhill 269 87 356 1,174 30.32% 277 73 350 1,189 29.44% 290 80 370 1,305 28.35% Total 2,952 748 3,700 11,102 33.33% 3,049 710 3,759 11,307 33.24% 3,033 729 3,762 11,468 32.80%

Five Year History of Per Pupil Expenditures $12,000 $10,916 $11,123 $10,898 $10,974 $11,450 $10,500 $9,000 $7,500 $6,000 $4,500 $3,000 $1,500 $- 2011 2012 2013 2014 2015 Source: Table 15 of the Superintendent's Annual Report for Virginia, Sources of Financial Support for Expenditures. Local State Sales Tax Federal 181

0.9000 Composite Index Williamsburg and James City County 0.8000 0.8000 0.8000 0.8000 0.8000 0.7747 0.7000 0.6000 0.5668 0.5628 0.5632 0.5641 0.5286 0.5000 0.4000 0.3000 0.2000 0.1000-2008-2010 2010-2012 2012-2014 2014-2016 2016-2018 City County 182

Comparison of Williamsburg-James City Public Schools and State Requirements: Ratio of Staff to Student Enrollment Below is a comparison of Williamsburg-James City County Public Schools staffing standards with those required by state regulations: GRADE LEVEL: ELEMENTARY SCHOOLS (K-5) Position State Requirement (student enrollment) W-JCC Staffing (budgeted) Principal One half-time to 299 One full-time at 300 Assistant Principal One half-time at 600 One full-time at 900 Media One part-time to 299 One full-time at 300 Full-time principal for each elementary school Full-time assistant principal at each elementary school. Full-time librarian at each elementary school Guidance Counselor Clerical Classroom Teachers One hour per day per 100 students One full-time position at 500 students and one hour per day additional time per 100 students or major fraction thereof. Part-time to 299 students One full-time at 300 students SOQ Standards Kindergarten 24:1 without assistant; no class larger than 29; class sizes larger than 24 require a full-time assistant. Grade 1 24:1 no class larger than 30 Grade 2 24:1 no class larger than 30 Grade 3 24:1 no class larger than 30 Grade 4 25:1 no class larger than 35 Grade 5 25:1 no class larger than 35 State K-3 Primary Class Size Reduction Program Between 30 and 45% Free Lunch (Ratio 19, Max Class 24) Between 16 and 30% Free Lunch (Ratio 20, Max Class 25) The revised SOQ calls for resource teachers (PE, art, music, etc.) of a ratio of five (5) per 1000. Full-time counselor for each elementary school. An additional half-time counselor is added for schools with more than 600 students and a fulltime counselor for schools over 750. Three and one-half (3.5) clerical positions for each elementary school (includes Sr. Admin Asst., Attendance Associate, and Media Assistant, and part-time receptionist) School wide 22:1 student/ teacher ratio (Target ratio of 20:1 for Grades K-2; 22:1 for Grade 3; and 25:1 for 4-5. Class cap of 23 in Grades K-2; 25 in Grade 3; and 28 for 4-5 - across all classes). Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, gifted, guidance counselors, resource teachers (health and physical education, art, and music teachers), media specialists, instructional technology, ESL, and all other positions funded by special funds, i.e. grants. 183

Comparison of Williamsburg-James City Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: MIDDLE SCHOOLS (6-8) Position State Requirement (student enrollment) W-JCC Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal for each middle school Assistant Principal One full-time for each 600 students Full-time assistant principal at each middle school. Media Guidance Counselor Clerical Classroom Teachers One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 80 students One full-time at 400 plus an additional period per 80 students or each major fraction thereof. One full-time and one additional full-time for each 600 students beyond 200 One full-time for the library at 750 students SOQ Standards Middle School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Full-time librarian at each middle school Two Full-time per middle school Four (4) clerical positions for each middle school (includes Sr. Admin Asst., Guidance Assistant, Attendance Associate, and receptionist) One full time clerical for media center WJCC Standards Middle School 18.5:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, guidance counselors, At-Risk/Alt. Ed., media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. 184

Comparison of Williamsburg-James City Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: HIGH SCHOOLS (9-12) Position State Requirement (student enrollment) W-JCC Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal for each high school Assistant Principal One full-time for each 600 students Two full-time assistant principals at each high school. Librarian Guidance Counselor One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 70 students One full-time counselor at 350 students plus One additional period for each 70 students or major fraction thereof. State standard Four full-time per high school Clerical One full-time and an additional full-time for each 600 students beyond 200. One full-time for the library at 750 students Nine (9) clerical positions for each high school (includes Sr. Admin. Asst., Attendance Associate, Clinic Assistant, Admin. Asst., Data Entry Operator, Admin. Asst./Registrar, Receptionist, Treasurer. State standard Classroom Teachers SOQ Standards High School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. WJCC Standards High School 20:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, adult education, guidance counselors, At-Risk/Alt. Ed., media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. 185

Enrollment Desired Core Ratio Number of Core Teachers (100) Art FY2017-2018 Teacher School Staffing Allocation Music/ Instrumental PE/H Tech Core & Resource/ Electives Advan. Coaches/ SS/ School Improv.** Math Reading Total Operating Allocation Elementary Core Staffing Allocations Resource Specialized Staffing Clara Byrd Baker 526 22:1 24 1.0 1.5 1.0 1.0 28.5 1.0 1.0 2.0 32.5 16.2 Rawls Byrd 485 22:1 22 1.0 1.5 1.0 1.0 26.5 1.0 1.0 2.0 30.5 15.9 DJ Montague 460 22:1 21 1.0 1.5 1.0 1.0 25.5 1.0 1.0 2.0 29.5 15.6 Norge 588 22:1 26 1.0 1.5 1.0 1.0 30.5 1.0 1.0 2.0 34.5 17.0 Matthew Whaley 485 22:1 22 1.0 1.5 1.0 1.0 26.5 1.0 1.0 2.0 30.5 15.9 James River 499 22:1 24 1.0 1.5 1.0 1.0 28.5 1.0 1.0 2.0 32.5 15.4 Stonehouse 723 22:1 33 1.0 1.5 1.5 1.0 38.0 1.0 1.0 2.0 42.0 17.2 Matoaka 725 22:1 33 1.0 1.5 1.5 1.0 38.0 1.0 1.0 2.0 42.0 17.3 J. Blaine Blayton 510 22:1 24 1.0 1.5 1.0 1.0 28.5 1.0 1.0 2.0 32.5 15.7 Total 5,001 22:1 229.0 9.0 13.5 10.0 9.0 270.5 9.0 9.0 18.0 306.5 16.3 FY 16/17 Total 5,028 22:1 232.0 9.0 13.5 10.0 9.0 273.5 9.0 9.0 18.0 309.5 16.2-27 22:1-3.0 0.0 0.0 0.0 0.0-3.0 0.0 0.0 0.0-3.0 0.1 Middle Core/Elective Allocations In core/elective allocation Specialized Staffing Berkeley 884 18.5:1 48.0 48.0 2.0 1.0 2.0 53.0 16.7 Toano 849 18.5:1 46.0 46.0 2.0 1.0 2.0 51.0 16.6 Hornsby 968 18.5:1 52.0 52.0 2.0 1.0 2.0 57.0 17.0 Total 2,701 18.5:1 146.0 0.0 0.0 0.0 0.0 146.0 6.0 3.0 6.0 161.0 16.8 FY 16/17 Total 2,585 18.5:1 143.0 0.0 0.0 0.0 0.0 143.0 6.0 3.0 6.0 158.0 16.4 116 18.5:1 3.0 0.0 0.0 0.0 0.0 3.0 0.0 0.0 0.0 3.0 0.4 High Core/Elective Allocations In core/elective allocation Specialized Staffing Lafayette 1,146 20:1 57.0 57.0 2.0 1.0 60.0 19.1 Jamestown 1,322 20:1 66.0 66.0 2.0 1.0 69.0 19.2 Warhill 1,289 20:1 64.0 64.0 2.0 1.0 67.0 19.2 Total 3,757 20:1 187.0 187.0 6.0 3.0 196.0 19.2 FY 16/17 Total 3,703 20:1 187.0 187.0 6.0 3.0 196.0 18.9 54 0.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 Overall Ratio Grand Total/Avg. 11,459 20.2 562.0 9.0 13.5 10.0 9.0 603.5 21.0 12.0 27.0 663.5 17.3 FY 16/17 Budget Diff. 11,433 20.2 562.0 9.0 13.5 10.0 9.0 603.5 21.0 12.0 27.0 663.5 17.2 26 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 * Target ratio of 20:1 for Grades K-2; 22:1 for Grade 3; and 25:1 for 4-5. Class cap of 23 in Grades K-2; 25 in Grade 3; and 28 for 4-5 (across all classes). ** Elementary schools can use SS/At-Risk for any category of specialized staffing. *** Secondary caps 35:1 (excluding PE and Music) Other Staffing Total Regular Ed. Teachers (Prog. 100s & 300 663.50 Spec. Ed. Teachers (Program 200s) Adult Ed. Teachers (Program 700) JR IB (Foreign Language and Coordinator) 2.00 Special Education teaching positions 96.0 Adult Ed. 2.0 School Performance Coordinators 8.40 Special Education Instructional Specialists 6.0 Total Positions 2.0 Career & Technical Coordinator 1.00 Assistive Technology Specialist 1.0 Gifted & Talented Coordinator 1.00 Total Positions 103.0 IT integration teacher (ITRT) 11.00 Total Pre-K (Program 800s) Technology Coordinator 1.00 Total Gifted Teachers (Program 400s) Pre-K Teaching Positions 33.0 HS Athletic Directors 3.00 Gifted Teaching Positions 13.5 Pre-K Inst. Specialist 1.0 Learning lab 2.00 Total Positions 13.5 Total Positions 34.0 ESL positions 12.00 HS Athletic Trainer 3.00 Student Support Positions 2.00 Reserve Positions 2.00 Social School Improvement Specialists (Middle) 3.00 Media Guidance Gifted Workers Total positions required 714.90 Elementary 9.0 10.0 10.5 - Middle 3.0 6.0 3.0 - High 6.0 12.0 - - Division - - - 7.0 Total 18.0 28.0 13.5 7.0 186

Full Time Equivalent (FTE) District Employees by Type Approved Full-Time Equivalent Employees Description 2018 2017 2016 2015 2014 Deputy Superintendent 1.00 1.00 1.00 1.00 1.00 Senior Director for Student Services 1.00 1.00 1.00 1.00 1.00 Senior Director for Accountability, Quality & Innovation 1.00 1.00 Senior Director for School Performance 1.00 1.00 1.00 1.00 1.00 Director of Special Programs 1.00 1.00 1.00 Supervisor for Accountability & Assessment 1.00 1.00 Curriculum Coordinators 10.40 10.05 10.05 9.90 6.75 Coordinator for Multicultural Education 1.00 1.00 1.00 1.00 1.00 Supervisors for Instruction 1.00 1.00 1.00 1.19 4.30 Hearing Officer 1.00 1.00 Student Services Supervisor 1.00 1.00 1.00 Coordinator of Student Interventions 1.00 1.00 Coordinator for Family & Community Engagement 1.00 1.00 1.00 1.00 1.00 Principals 16.00 15.00 15.00 15.00 15.00 Assistant Principals 19.00 19.00 19.00 19.00 19.00 Supervisor for Preschool Instruction 1.00 1.00 1.00 1.00 1.00 Guidance Counselors 28.00 28.00 28.00 28.00 28.00 Librarians 18.00 18.00 18.00 18.00 18.00 Classroom Teachers 661.53 655.53 641.03 633.03 615.00 Preschool Teachers 33.00 33.00 31.00 30.00 30.00 Preschool Instructional Specialist 1.00 1.00 1.00 1.00 1.00 Special Education Teachers 96.00 92.00 93.00 91.00 91.00 Instructional Specialist for Special Education 6.00 6.00 5.00 4.00 4.00 Assistive Technology Specialist 1.00 1.00 1.00 1.00 1.00 Career and Technical Teachers 17.67 17.67 16.67 16.67 17.50 Gifted and Talented Teachers 13.50 13.50 13.00 13.00 13.00 Adult Education Teachers 2.00 2.00 2.00 2.00 3.00 Athletic Directors 3.00 3.00 3.00 3.00 3.00 Athletic Trainers (prior to 2015, included in classroom teachers) 3.00 3.00 3.00 3.00 Teacher Assistants 213.71 211.71 209.71 208.71 208.71 Social Workers 7.00 7.00 7.00 7.00 7.00 Interpreters 2.00 2.00 2.00 2.00 2.00 Records Management Specialist 1.00 1.00 1.00 1.00 1.00 Clerical 79.00 78.50 78.50 78.50 78.50 INSTRUCTION 1,241.81 1,227.96 1,206.96 1,195.00 1,175.76 187

Full Time Equivalent (FTE) District Employees by Type Description Approved Full-Time Equivalent Employees 2018 2017 2016 2015 2014 Supervisor for Health Services 1.00 1.00 1.00 1.00 1.00 Nurses 17.38 17.38 17.38 16.38 16.27 Psychologists 7.00 7.00 7.00 7.00 7.00 Occupational Therapists 9.50 9.50 9.50 9.50 9.50 Physical Therapists 3.00 3.00 3.00 3.00 3.00 Speech Therapists 16.69 16.69 16.69 16.69 16.69 ATTENDANCE and HEALTH SERVICES 54.57 54.57 54.57 53.57 53.46 Superintendent 1.00 1.00 1.00 1.00 1.00 Chief Financial Officer 1.00 1.00 1.00 1.00 1.00 Comptroller 1.00 1.00 1.00 1.00 1.00 Senior Director for Human Resources 1.00 1.00 Senior Director of Organizational Development 1.00 1.00 1.00 Human Resources Supervisor 1.00 1.00 Human Resources Directors 2.00 2.00 2.00 Human Resources Coordinators 2.00 2.00 2.00 2.00 2.00 Benefits Coordinator 1.00 1.00 1.00 1.00 1.00 Human Resources Specialist 2.00 2.00 2.00 2.00 2.00 Accountant 1.00 1.00 1.00 1.00 1.00 Director of Public Relations & Community Engagement 1.00 1.00 1.00 1.00 1.00 Clerical 10.50 10.50 10.00 9.00 9.50 ADMINISTRATION 23.50 23.50 23.00 21.00 21.50 Director for Transportation 1.00 1.00 1.00 1.00 1.00 Coordinators 2.00 2.00 2.00 2.00 2.00 Technicians 3.00 3.00 3.00 3.00 3.00 Clerical 5.00 5.00 5.00 4.00 4.00 Bus Drivers 101.93 101.93 98.13 98.13 97.80 Bus Aides 35.54 35.54 31.94 31.94 28.00 Mechanics 7.00 7.00 7.00 7.00 7.00 PUPIL TRANSPORTATION 155.47 155.47 148.07 147.07 142.80 Senior Director for Operations 1.00 1.00 1.00 1.00 1.00 Energy Manager 1.00 1.00 1.00 1.00 1.00 Facilities Coordinator 1.00 1.00 1.00 1.00 1.00 Trades 17.00 17.00 15.00 15.00 15.00 Security Guards 9.00 9.00 9.00 9.00 9.00 Groundsworkers 3.00 3.00 4.00 4.00 5.00 Clerical 3.00 3.00 3.00 3.00 3.00 Custodians 87.31 87.31 87.31 85.81 85.81 OPERATIONS and MAINTENANCE 122.31 122.31 121.31 119.81 120.81 188

Full Time Equivalent (FTE) District Employees by Type Approved Full-Time Equivalent Employees Description 2018 2017 2016 2015 2014 Director for Technology 1.00 1.00 1.00 1.00 1.00 Coordinator for Technology 1.00 1.00 Supervisor for Media/Technology 1.00 1.00 1.00 1.00 1.00 ITRT Integration Specialist 11.00 11.00 12.00 12.00 12.00 LAN Administrator 1.00 1.00 1.00 1.00 1.00 Internetwork Administrator 1.00 1.00 1.00 1.00 1.00 Network Specialist 1.00 1.00 1.00 1.00 1.00 Programmer/Analyst 1.00 1.00 1.00 1.00 1.00 Database Administrator 2.00 2.00 2.00 Computer Repair Technicians 3.00 3.00 3.00 3.00 3.00 Communications & Digital Design Specialist 1.00 1.00 1.00 1.00 1.00 Technology Teachers 9.00 9.00 9.00 9.00 9.00 Technology Support 14.00 14.00 13.00 15.00 14.00 Clerical 2.00 2.00 1.50 1.00 1.00 TECHNOLOGY 49.00 49.00 47.50 47.00 46.00 TOTAL POSITIONS - OPERATING BUDGET 1,646.66 1,632.81 1,601.41 1,583.45 1,560.33 * Federal Grants 43.23 43.58 38.41 37.67 40.96 * State Grants 8.39 8.39 10.10 8.86 7.43 * Other Grants 6.00 6.00 6.00 6.00 5.86 State Operated Programs 11.50 11.50 11.00 11.57 11.50 Food Services Fund 62.44 62.44 62.44 62.44 62.44 TOTAL POSITIONS - ALL FUNDS 1,778.22 1,764.72 1,729.36 1,709.99 1,688.52 Note (*): Positions in the grants may fluctuate due to changes in approved funding levels or modifications to the grant as approved by the granting agency after the budget has been adopted and appropriated. 189

WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS General Statistical Data Encompassing School Division Area Debt Service and Application of Funds for Education and Other Purposes for the City of Williamsburg and the County of James City (combined) Debt for all Debt Debt interest Total Total debt Total Fiscal Debt for other uses or Total interest for for all other debt service for debt Year education applications debt education applications interest education service 2015 $ 12,525,890 5,324,952 17,850,842 5,215,363 2,824,413 8,039,776 17,741,253 25,890,618 2014 12,170,600 4,930,716 17,101,316 6,172,777 2,862,765 9,035,542 18,343,377 26,136,858 2013 11,655,185 12,576,881 24,232,066 6,613,640 3,048,833 9,662,473 18,268,825 33,894,539 2012 10,982,506 10,315,505 21,298,011 6,727,441 2,907,653 9,635,094 17,709,947 30,933,105 2011 10,936,524 6,418,694 17,355,218 7,139,441 2,989,372 10,128,813 18,075,965 27,484,031 2010 10,737,262 6,424,112 17,161,374 7,710,273 2,774,701 10,484,974 18,447,535 27,646,348 2009 11,543,170 4,001,011 15,544,181 8,314,606 2,647,068 10,961,674 19,857,776 26,505,855 2008 11,368,365 5,066,141 16,434,506 8,834,585 2,856,913 11,691,498 20,202,950 28,126,004 2007 11,668,683 3,687,444 15,356,127 6,764,961 2,558,927 9,323,888 18,433,644 24,680,015 2006 4,635,313 8,327,326 12,962,639 4,856,090 1,611,803 6,467,893 9,491,403 19,430,532 Source: Comparative Report of Local Government Revenues and Expenditures, an annual report prepared by Auditor of Public Accounts, Commonwealth of Virginia, Richmond, VA 190 Demographic and Economic Statistics for the City of Williamsburg and the County of James City (combined) Per Capita Calendar Area Personal Personal 11.04 Interstate Miles Land Area House- Real Estate Year Population income Income Miles of Roads Square Holds Tax Rates 2016 74,289 ** ** Primary Secondary Miles in 2009 FY2016 2015 72,187 ** ** City 13.40 36.62 8 4,026 0.57 per $100 2014 70,711 ** ** County 189.80 593.40 142 27,217 0.84 per $100 2013 70,376 ** ** Total 203.20 630.02 150 31,243 2012 69,451 4,610,247 54,796 2011 68,500 4,316,358 53,364 2010 67,745 4,037,513 49,563 2009 63,135 3,840,913 48,129 2008 61,195 3,985,612 51,274 2007 60,867 3,641,841 47,825

WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS General Economical Data for The City of Williamsburg and James City County Operating Expenses for the City of Williamsburg Total General Health Parks, Community Non Gov't Fiscal Government Judicial Public Public and Recreation Develop- depart- Interest Activities Year Administration Administr. Safety Works Welfare Education & Cultural ment mental Expense Expenses 2016 $ 4,072,768 525,421 10,290,497 3,721,977 2,452,903 8,929,127 2,285,504 5,055,084-185,452 37,518,733 2015 3,998,879 459,778 9,777,938 5,056,076 2,208,356 9,132,615 2,455,296 4,666,769-207,260 37,962,967 2014 4,070,451 439,441 10,122,867 4,526,929 2,309,325 9,170,571 2,399,212 4,684,339-175,563 37,898,698 2013 4,252,911 501,565 9,671,016 4,142,471 2,251,382 8,205,970 2,430,750 4,512,839-122,847 36,091,751 2012 4,067,673 375,239 9,638,966 4,505,943 2,414,154 7,756,817 2,424,850 4,418,902-472,343 36,074,887 2011 3,563,461 405,416 9,275,831 4,750,649 2,245,513 7,736,481 2,314,517 4,482,731-284,738 35,059,337 2010 4,350,670 524,247 9,200,629 3,314,209 2,319,951 8,439,060 2,362,491 4,788,236-303,123 35,602,616 2009 4,206,889 373,159 9,626,052 4,493,041 2,335,735 7,913,290 2,535,481 5,091,394-408,129 36,983,170 2008 3,925,496 369,459 9,410,409 4,504,611 2,415,272 8,446,319 2,275,707 5,694,235-467,896 37,509,404 2007 3,556,882 379,945 8,840,146 7,196,599 2,176,382 7,044,990 2,170,492 5,328,651-551,307 37,245,394 Source: Comprehensive Annual Financial Report, City of Williamsburg, Commonwealth of Virginia 191 Operating Expenses for James City County Interest Total General Health Parks, Community on long- Non Gov't Fiscal Government Judicial Public Public and Recreation Develop- Storm term depart- Activities Year Administration Administr. Safety Works Welfare Education & Cultural ment Costs Debt mental Expenses 2016 $ 8,807,519 $ 5,682,096 $ 30,842,789 $ 7,986,260 $ 7,368,295 $ 87,508,710 $ 10,650,141 $ 12,787,069 $ - $ 5,869,933 177,502,812 2015 19,278,147 5,598,594 23,996,973 6,985,073 7,013,325 87,713,464 9,386,351 10,692,736-7,787,361-178,452,024 2014 9,847,977 5,768,152 27,483,149 7,474,088 7,061,327 85,595,145 11,451,751 11,196,507-8,822,326-174,700,422 2013 14,304,134 5,505,727 27,750,476 7,963,622 6,785,380 84,309,615 8,536,371 11,139,632-9,522,081-175,817,038 2012 17,103,421 5,513,976 23,768,668 6,119,246 7,042,619 82,082,568 8,744,156 14,832,661-9,384,810-174,592,125 2011 23,061,671 5,394,548 15,003,864 7,332,972 7,582,994 83,737,593 8,980,597 9,467,357-9,853,465-170,415,061 2010 23,962,622 5,321,244 22,477,094 19,240,014 7,332,607 81,441,066 8,938,509 11,472,198-10,671,318-190,856,672 2009 21,347,839 5,515,309 23,267,505 5,925,566 7,171,131 83,021,945 10,302,398 13,575,967-10,582,404-180,710,064 2008 18,873,491 5,151,971 24,704,720 5,990,017 7,116,193 75,880,133 6,534,492 16,633,166-11,198,606-172,082,789 2007 16,835,827 5,053,351 23,500,193 3,361,025 6,762,204 63,874,870 2,131,929 17,214,104 166,546 9,857,524-148,757,573 Source: Comprehensive Annual Financial Report, James City County, Commonwealth of Virginia

GLOSSARY OF TERMS This glossary includes definitions of terms used in this budget document and other terms as deemed necessary for an understanding of financial accounting procedures for the Williamsburg-James City County Public Schools (WJCC). Account Code A system of numbering or otherwise designating accounts, entries, invoices, vouchers, etc., in such a manner that the symbol/code used quickly reveals certain required information Accrual Basis A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Activity Departmental efforts which contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget. Allocation - The amount of funding appropriated to a school or cost center. Types of allocations include the per pupil allocation for specific purposes, activities, or objects such as instructional supplies, postage, staff development, and certain categories of capital equipment. Allot To divide an appropriation into amounts that may be encumbered or expenses during an allotment period. Annualize Taking changes that occurred mid-year and calculating their cost for a full year, for the purpose of preparing an annual budget. Appropriation An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in purpose, amount, and as to the time when it may be expended. Assessed Valuation The valuation set upon real estate and certain personal property the assessor as a basis for levying property taxes. Asset Resources owned or held by an entity, which have monetary value. Attrition A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, retirement, or means other than layoffs. Authorized Positions Employee positions, which are authorized in the adopted budget, to be filled during the year. Balance Sheet A financial statement that discloses the assets, liabilities, reserves, and fund balance of a school division by fund type at a specified date. Basis of Accounting The school division uses, for budgetary purposes, the modified accrual basis of accounting where revenues are recorded when susceptible to accrual (i.e., both measurable and available). Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures, other than principal and interest on long-term debt which is recorded when due, are recorded when the related fund liability is incurred. 192

GLOSSARY OF TERMS Bond A written promise to pay a specified sum of money called the face value or principal amount together with periodic interest, at a specified rate, over a specific period of time. Bonds for school purposes are either General Obligation Bonds or Virginia Public School Authority Bonds. Budget A plan of financial operation/activity embodying an estimate or proposed expenditures for a given period and the proposed means of financing them. Budget Calendar The schedule of key dates which the government follows in the preparation and adoption of the budget. Budgetary Basis This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, Cash, or modified accrual. Budgetary Control The control or key management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Budget The appropriation by the City/County of funds for improvements to facilities and other infrastructure. Capital Expenditures Capital expenditures are usually regarded as long-term, while operating expenditures even though recurring are short-term. A project generally will be suitable for the capital improvement budget if: It requires extensive architectural/engineering services. It requires expenditures of $50,000 or more. It has a useful life of ten (10) years or longer. It takes four (4) or more weeks to complete. It significantly improves the value of the asset. Capital Improvements Expenditures related to the acquisition, expansion or rehabilitation of an element of the government s physical plant; sometimes referred to as infrastructure. Capital Improvements Program/Capital Improvement Plan (CIP) A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government s longterm needs. Capital Outlay Expenditures which result in the acquisition of or addition to fixed assets such as land, buildings and equipment. 193

GLOSSARY OF TERMS Capital Project Major construction, acquisition, or renovation activities that add value to a government s physical assets or significantly increase their useful life - also called capital improvements. Cash Basis A basis of accounting in which transactions are recognized only when cash is increased or decreased. Commodities Expendable items that are consumable or have a short life span; i.e., office supplies, gasoline, minor equipment and asphalt. Consumer Price Index (CPI) A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. Cost of Living Adjustment (COLA) An increase in salaries to offset the adverse effect of inflation on compensation. Current Level Budget Cost of continuing the existing levels of service in the current year. Debt Service The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit The excess of an entity s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department The basic organizational unit of government which is functionally unique in its delivery of services. Disbursement The expenditure of monies from an account. Distinguished Budget Presentation Awards Program A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. Employee Benefit Costs/Fringe Benefits All expenditures for job related costs provided to employees as part of their compensation. Fringe benefit costs include employer s portion of FICA, Medicare, retirement, group insurance (health, dental, and life), unemployment, workers compensation, and tuition assistance. 194

GLOSSARY OF TERMS Encumbrance The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Entitlements Payments to which local governmental unites are entitled, pursuant to an allocation formula determined by the agency providing monies, usually the state or the federal government. Expenditures The cost of goods delivered or services rendered, whether paid or unpaid. Expense Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fiscal Period Any period of time at the end of which an entity determines its financial position and results of operations. WJCC has a fiscal year of July 1 to June 30. Fiscal Policy A government s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreedupon set of principles for the planning and programming of government budgets and their funding. Fiscal Year A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. WJCC has a fiscal year of July 1 to June 30. Fixed Assets Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. Assets of significant value and having a useful life of several years. Fixed assets are also called capital assets. Full-Time Equivalent (FTE) Position This represents the number of full-time positions in a given area. A 1.0 refers to a position which is full-time and a.5 FTE refers to a position which is equivalent to half-time. Function A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., education). The term function in this budget also refers to the State-defined categories and WJCC defined sub-categories. The six categories in the budget are: Instruction: further broken down by classifications within the function, e.g., regular instruction, special education, etc. Student Attendance, and Health: further broken down by classifications within the function, e.g., heath, speech, etc. Administration: further broken down by classifications within the function, e.g., executive, personnel services, etc. Pupil Transportation: further broken down by classifications within the function, e.g., operation, maintenance, etc. Operations and Maintenance: further broken down by classifications within the function, e.g., buildings, grounds, etc. Technology: further broken down by classifications within the function, e.g., classroom, instructional support, etc. 195

GLOSSARY OF TERMS Fund A fiscal and accounting entity with a self-balancing set of accounts, recording assets, and liabilities for a specific purpose or activity of the school system. Fund Balance The excess of assets of a fund over its liabilities and reserves. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. Goal A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. Grants A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending on the grantee. Hourly An employee who fills a temporary or short-termed position. Such employees provide contingency staffing for government operations during peak workloads, or to address temporary staffing needs. Hourly employees are paid on a per-hour basis and receive limited benefits. Indirect Cost A cost is necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. Infrastructure The physical assets of a government (e.g., streets, water, sewer, public buildings and parks). Instruction Instruction includes the activities that deal directly with the interaction between teachers and students. Interfund Transfers The movement of monies between funds of the same governmental entity. Intergovernmental Revenue Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Line-Item Budget A budget prepared along departmental lines that focuses on what is to be bought. Long-Term Debt Debt with a maturity of more than one year after the date of issuance. Material and Supplies Expendable materials and operating supplies necessary to conduct departmental operations. Modified Accrual Under this method of accounting, revenues are recognized in the period in which they become measurable and available. Expenditures are recorded when the fund liability is incurred. 196

GLOSSARY OF TERMS Object Code (Object of Expenditure) An expenditure classification, referring to the lowest and most detailed level of classification, such as salaries, health insurance, electricity, supplies, and equipment. Object categories are broken down further into the following expenditure types: Personnel Services: further broken down by object classifications full time employees, substitutes, workshops and part-time employees Fringe Benefits: further broken down by object classifications FICA, Virginia Retirement costs, Health Insurance subsidy, and other employee benefits Purchased Services: further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges: further broken down by object classifications utilities, fuel postage Materials and Supplies: further broken down by object classifications instructional supplies, office supplies Capital Outlay: further broken down by object classifications school allocations, bus, vehicle and equipment replacements Objective Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific time frame. Obligations Amounts that a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. Operating Expenses The cost for personnel, materials, and equipment required for a department t function. Operating Revenue Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. Pay-As-You-Go Basis A term used to describe a financial policy by which capital outlays are finances from current revenues rather than through borrowing. Per Pupil Allocation An amount provided to a school based on the number of students enrolled. Performance Budget A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. Performance Indicators Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Performance Measure Data collected to determine how effective or efficient a program is in achieving its objectives. Personnel Services Expenditures for salaries, wages, and fringe benefits of a government s employees. 197

GLOSSARY OF TERMS Prior Year Encumbrances Obligations from previous fiscal years in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligation are paid or otherwise terminated. Program Revenue (Income) Revenues earned by a program, including fees for services, license and permit fees, and fines. Purpose A broad statement of the goals, in terms of meeting the public service needs, that a department is organized to meet. Reserve An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific purpose. Resolution A special or temporary order of a legislative body; an order of a legislative body less legal formality than an ordinance or statute. Resources Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Revenue The sources of income of a governmental agency from taxation and other sources to finance operations. Service Level Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Site-Based Budgeting A decentralized budget process whereby budget preparation and development are based on individual schools (and departmental) sites. Source of Revenue Revenues are classified according to their source or point of origin. State Categories The broad expenditure categories for school divisions determined by the State Board of Education. Current state categories are as follows: Instruction Transportation Facilities Administration Operations and Maintenance Debt Service Student Attendance and Health Child Nutrition Services Technology Supplemental Appropriation An additional appropriation made by the governing body after the budget year or biennium has started. Target Budget Desirable expenditure levels provided to departments in developing the coming year s recommended budget. Based on the prior year s adopted budget, excluding one-time expenditures, projected revenues and reserve requirements. Tax Levy The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. 198

GLOSSARY OF TERMS Taxes Compulsory charges levied by a government for the purpose of financing services for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfers In/Out Amounts transferred from one fund to another to assist in financing the services for the recipient fund. Unencumbered Balance The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance the portion of a fund s balance that is not restricted for a specific purpose and is available for general appropriation. User Charges The payment of a fee for direct receipt of a public service by the party who benefits from the service. Variable Cost A cost that increases/decreases with increases/decreases in the amount of service provided such as the payment of a salary. 199

This page intentionally left blank 200