Budget & 5-Year Capital Plan School Board Adopted

2017-2018 & 5-Year Capital Plan School Board

TABLE of CONTENTS School Board for Fiscal Year 2017-2018 Page Document Cover/Front Page Table of Contents 1 Transmittal Letter 3 Overview 4 Projected Operating Revenue by Source and Projected Expenditures by Function 5 Summary of Major Operating Changes 6 Teacher Salary Schedule 7 Teacher Salary Regional Comparison Data 9 Summary of Major Operating Changes - continued 13 Operating Revenue Changes 14 Operating Revenue Overview 15 Projected Revenue Summary: Chart 16 Revenue Summary 17 Projected Revenue Detail 21 Projected Operating Expenditures by State Function Categories: Chart 22 Projected Operating Expenditures by State Function Categories 23 Operating Summary by Function 24 Projected Expenditures by State Object Categories: Chart 25 Projected Operating Expenditures by State Object Categories 26 Operating Summary by State Object 28 Projected Operating Expenditures by State Program Categories: Chart 29 Projected Operating Expenditures by State Program Categories 30 Components: Summary of Funds 31 Capital Improvement Plan (CIP) 35 Line-Item Detail - Operating 76 Federal Grants 87 Child Nutrition Services

Essex County Public Schools P.O. Box 756 Tappahannock, Virginia 22560 804-443-4366 804-443-4498 (fax) www.essex.k12.va.us BUDGET TRANSMITTAL LETTER The FY 2017-2018 School Board is $16,519,389, an increase of $381,039 or 2.4% over FY 2016-2017. This amount reflects the approved appropriation from the Board of Supervisors. Whereas the amount reflects a significant reduction of the original request of $16,946,004, an increase of $807,654, we are appreciative of the support of the Board of Supervisors. Almost threequarters of the increase (or $275K) is for improved salaries, most of which ($200K) is targeted towards improving the teacher salary schedule. The teacher salary schedule has been revamped to become more regionally competitive in teacher pay. The teacher pay rates have been adjusted by an average of 3% (see proposal for specifics). This schedule has the positive of eliminating step compression (same pay for multiple years of service). This preliminary action was necessary in order to attract and retain highly qualified staff that can meet the specific needs of our students. Without good teachers and staff, improvement is impossible. It is time to restore the competitiveness of our teacher pay! In addition to salary increases, there are significant increases in mandated VRS retirement and health insurance costs. Other major increases include funding for school buses to commit to a 15-year replacement schedule and additional funds for custodial services. Assessment/testing and Governor s School tuition budget increases are proposed to meet current demands. By law, this proposal must be balanced with revenue that equals expenditures. In so doing, this budget proposal relies on targeted reductions of over $300,000 and additional (+$381,039) support from the County as state support of schools has decreased as a result of enrollment declines. Although we did not receive all the funds requested, this budget will allow us to continue our work on creating Pathways to Excellence for our students. Sincerely, Denise M. Hammond Chair of the Essex County School Board Scott A. Burckbuchler, Ph.D. Division Superintendent In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. School Board 1 May 8, 2017

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Superintendent s Proposed Fiscal Year 2017-2018 Development Overview The state code requires that the School Board presents a balanced budget, in which revenues equal expenditures, to the County, on or before April 1. This budget document covers the period from July 1, 2017 through June 30, 2018 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed (administrative recommendation presented to the School Board), 2) School Board Proposed (School Board recommendation to the County Board of Supervisors) and 3) School Board (School Board adopted operating budget based on funding authorization/appropriation by the County). The annual budget process begins in September with the development of the budget calendar. In October/November, the administration seeks input and approval from the School Board in regard to the process that will be used for formulating next year s budget. The School Board, working with the Superintendent, forms the budget goals and priorities that the schools will use during budget development. This is a critical component to the process. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. The Superintendent's Proposed is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors. The locality must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. Financial Overview ( Fast Facts) The FY 2017-2018 Operating is $16,519,389, an increase of $381,039 or 2.4% over FY 2016-2017 The budget includes staffing of 198.3 Full-Time Equivalent (FTEs), an decrease of 2.1 positions from FY 2016-2017 ed K-12 Fall enrollment is projected to be 1,338 (ADM 1,319), a decrease of 28 as compared to 2016-2017, or -2% Revamped Teacher Salary Schedule 3% average increase - 2% salary for other contracted employees K-12 (excluding Pre-K) Operating Per Pupil spending is projected to be $12,183 State revenue -$67,136 (-0.8%): Local revenue $ 448,175 (+5.8%). Overall revenue increase of $381,039 (+2.4%) School Board 3 May 8, 2017

Essex County Public Schools Operating Revenue by Source FY 2016-2017 % Total FY 2017-2018 % Total Change ($) Change (%) State Funds * $ 8,277,272 51.3% $ 8,210,136 49.7% $ (67,136) -0.8% Local Funds 7,769,078 48.1% 8,217,253 49.7% 448,175 5.8% Other 92,000 0.6% 92,000 0.6% - 0.0% GRAND TOTAL OPERATING FUND $ 16,138,350 100.0% $ 16,519,389 100.0% $ 381,039 2.4% Operating Expenditures by State Function Categories FY 2016-2017 % Total FY 2017-2018 % Total Change ($) Change (%) Instruction $ 11,284,078 69.9% $ 11,511,107 69.7% $ 227,029 2.0% Student Attendance and Health** 265,422 1.6% 276,045 1.7% 10,623 4.0% Administration 738,286 4.6% 751,298 4.5% 13,012 1.8% Pupil Transportation Services 1,542,831 9.6% 1,703,673 10.3% 160,842 10.4% Operation and Maintenance Services 1,351,463 8.4% 1,339,928 8.1% (11,535) -0.9% Technology*** 956,270 5.9% 937,338 5.7% (18,932) -2.0% Total Operating Expenditures $ 16,138,350 100.0% $ 16,519,389 100.0% $ 381,039 2.4% * Based on ADM of 1,319 **This function category includes Psychological Services ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and admin. costs. School Board 4 May 8, 2017

Summary FY 2017-2018 Summary of Major Operating Expenditure Changes 1. Employee Salary Increase Teacher salary schedule has been revamped to become more regionally competitive in teacher pay. The teacher pay schedule rates have been adjusted by an average of 3% with increases ranging from 1.5% - 5.1%. This schedule has the positive of eliminating step compression (same pay for multiple years of service). Please see schedule on following page. Almost three-quarters of the increase (or $275K) is for improved salaries, most of which ($200K) is targeted towards improving the teacher salary schedule. Cost = $275,116 School Board 5 May 8, 2017

16/17 STEP 16/17 # ESSEX COUNTY PUBLIC SCHOOLS TEACHER SALARY SCALE CALCULATIONS - 200-Day 2017-2018 16/17 BASE SALARY 16/17 % B/T STEPS 17/18 STEP 17/18 # 17/18 BASE SALARY 17/18 $ INC. 17/18 % INC. 0 12 $ 39,716 0 $40,105 $389 1.0% 17/18 % B/T STEPS 1 10 $ 40,239 1.32% 1 12 $40,510 $794 2.0% 1.0% 2 10 $ 40,768 1.31% 2 10 $40,915 $676 1.7% 1.0% 3 4 $ 41,311 1.33% 3 10 $41,324 $556 1.4% 1.0% 4 5 $ 41,311 0.00% 4 4 $41,737 $426 1.0% 1.0% 5 3 $ 41,311 0.00% 5 5 $42,154 $843 2.0% 1.0% 6 4 $ 41,862 1.33% 6 3 $42,576 $1,265 3.1% 1.0% 7 3 $ 41,862 0.00% 7 4 $43,002 $1,140 2.7% 1.0% 8 3 $ 42,425 1.34% 8 3 $43,432 $1,570 3.8% 1.0% 9 2 $ 42,425 0.00% 9 3 $43,866 $1,441 3.4% 1.0% 10 9 $ 42,993 1.34% 10 2 $44,305 $1,880 4.4% 1.0% 11 2 $ 42,993 0.00% 11 9 $44,748 $1,755 4.1% 1.0% 12 2 $ 43,569 1.34% 12 2 $45,195 $2,202 5.1% 1.0% 13 1 $ 44,154 1.34% 13 2 $45,647 $2,078 4.8% 1.0% 14 1 $ 44,745 1.34% 14 1 $46,103 $1,949 4.4% 1.0% 15 3 $ 45,345 1.34% 15 1 $46,564 $1,819 4.1% 1.0% 16 6 $ 45,953 1.34% 16 3 $47,030 $1,685 3.7% 1.0% 17 0 $ 45,953 0.00% 17 6 $47,500 $1,547 3.4% 1.0% 18 2 $ 46,569 1.34% 18 0 $47,975 $2,022 4.4% 1.0% 19 0 $ 46,569 0.00% 19 2 $48,455 $1,886 4.0% 1.0% 20 2 $ 47,193 1.34% 20 0 $48,940 $2,371 5.1% 1.0% 21 1 $ 47,826 1.34% 21 2 $49,429 $2,236 4.7% 1.0% 22 1 $ 48,466 1.34% 22 1 $49,923 $2,097 4.4% 1.0% 23 3 $ 49,116 1.34% 23 1 $50,422 $1,956 4.0% 1.0% 24 1 $ 49,773 1.34% 24 3 $50,926 $1,810 3.7% 1.0% 25 5 $ 50,439 1.34% 25 1 $51,435 $1,662 3.3% 1.0% 26 3 $ 51,116 1.34% 26 5 $51,949 $1,510 3.0% 1.0% 27 0 $ 51,801 1.34% 27 3 $52,468 $1,352 2.6% 1.0% 28 0 $ 52,495 1.34% 28 0 $52,993 $1,192 2.3% 1.0% 29 4 $ 53,198 1.34% 29 0 $53,523 $1,028 2.0% 1.0% 30 2 $ 53,910 1.34% 30* 4 $54,558 $1,360 2.6% 1.9% 31 3 $ 54,633 1.34% 31 2 $55,104 $1,194 2.2% 1.0% 32 1 $ 55,365 1.34% 32 3 $55,655 $1,022 1.9% 1.0% 33 1 $56,212 $847 1.5% 1.0% 34 0 $56,774 $1,409 2.5% 1.0% 35 0 $57,342 $1,977 3.6% 1.0% * Includes $500 longevity supplement Off scale 1 $ 61,147 Off scale 1 $ 61,390 1 $61,758 $611 1.0% N/A 6 $ 63,248 1 $62,004 $614 1.0% N/A 6 $63,880 $632 1.0% N/A TOTAL 116 TOTAL 116 Avg. Inc. % 3.0% Placement Based on years of experience Educational Stipend: Master's Degree Only - $2,000 Positions included on this scale are Teachers, Media Specialists, and ITRT School Board 6 May 8, 2017

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

Regional Teacher Salary Comparisons - BA FY 2017-2018 Division 0-years Rank Division 5-years Rank Essex $ 40,105 1 Westmoreland $ 42,014 1 King & Queen $ 39,622 2 Essex $ 41,737 2 Westmoreland $ 39,585 3 King & Queen $ 41,230 3 Richmond Co. $ 39,390 4 Richmond Co. $ 40,804 4 Northumberland $ 38,870 5 Northumberland $ 40,439 5 Middlesex $ 38,508 6 Middlesex $ 40,231 6 Lancaster $ 37,864 7 Lancaster $ 40,187 7 Division 10-years Rank Division 15-years Rank Westmoreland $ 45,261 1 Westmoreland $ 48,759 1 Essex $ 43,866 2 Lancaster $ 46,639 2 King & Queen $ 43,333 3 Essex $ 46,103 3 Lancaster $ 43,293 4 Richmond Co. $ 46,056 4 Richmond Co. $ 43,127 5 Northumberland $ 45,788 5 Northumberland $ 43,030 6 King & Queen $ 45,770 6 Middlesex $ 42,492 7 Middlesex $ 44,881 7 Division 20-years Rank Division 25-years Rank Westmoreland $ 52,527 1 Westmoreland $ 56,587 1 Lancaster $ 50,244 2 Richmond Co. $ 55,247 2 Richmond Co. $ 49,389 3 Lancaster $ 54,127 3 Northumberland $ 48,722 4 Northumberland $ 51,844 4 Essex $ 48,555 5 King & Queen $ 51,443 5 King & Queen $ 48,463 6 Essex $ 50,296 6 Middlesex $ 47,405 7 Middlesex $ 50,070 7 Division 30-years Rank Westmoreland $ 60,059 1 Richmond Co. $ 59,792 2 Lancaster $ 58,310 3 Northumberland $ 55,166 4 King & Queen $ 54,739 5 Essex $ 53,523 6 Middlesex $ 52,885 7 School Board 8 May 8, 2017

Summary FY 2017-2018 Summary of Major Operating Changes - continued 2. VRS Rates Under the approved State, VRS rates are proposed to be increased (14.66% to 16.32%). Cost = $117,983 3. Health Insurance Increase This budget increases the health insurance to accommodate a 10% rate increase. Cost = $100,384 4. School Buses Funds are needed to establish a school bus replacement schedule. The proposal calls for replacement of 2 buses a year which, for a 30 bus fleet, would translate to a 15-year replacement schedule. Cost = $180,000 5. Assessment/Testing Increase As discussed in the School Board s assessment report, a different assessment tool (NWEA MAP) is purchased. The NWEA MAP tests will provide a computer-adaptive, standardized assessment in reading and mathematics that is correlated with SOL performance. Cost = $12,000 6. Chesapeake Bay Governor s School Funds are needed for increases associated with the Governor s School. Cost = $5,120 7. Dual Enrollment Funds are needed to cover expenses related to offering dual enrollment cources. Cost = $3,000 8. Net Increase Various accounts have been adjusted for current personnel costs, etc. Increase = $ 2,814 (Net) School Board 9 May 8, 2017

Summary FY 2017-2018 Summary of Major Operating Changes - continued Major/Significant Expenditure Decreases 1. General education positions (2) Due to budgetary pressures, two teaching positions have been eliminated from the budget. Reduction = -$136,575 2. Bus leases In order to accomondate reductions in FY 2017/2018, the bus leases were paid off early. Remaining funds in the account will possibly (as funds allow) be used to purchase a bus. Reduction = -$34,516 3. Technology Equipment Grant (VPSA) Due to budgetary pressures, a reduction of $25,000 in technology funds have been made. In addition, under the State s budget, VPSA funds are projected to be reduced. Reduction = -$31,800 4. Special Education Salaries A reduction in salaries was made possible by employee attrition savings. Reduction = -$28,260 5. Fuel reduction Due to lower fuel rates as of late, a reduction of the fuel budget was made. Reduction = -$25,000 6. Substitutes Due to budgetary pressures, teacher substitute lines were reduced. Reduction = -$21,530 School Board 10 May 8, 2017

Summary FY 2017-2018 Summary of Major Operating Changes - continued 7. Utility reduction Due to lower utility rates as of late, a reduction of the utility budget was made. Reduction = -$10,000 8. Misc. reductions Due to budgetary pressures, various reductions were made to balance the budget: Guidance -$8,899, Custodial -$7,822, Gifted -$5,705, Speech Services -$3,118, and Home-based instruction -$2,153. Reduction = -$27,697 School Board 11 May 8, 2017

Object/ Summary of Operating Personnel Changes FTE Net FTE Change 1120 - Instructional Salaries & Wages -4.10 Reduction of 2 Foreign Language positions (replaced by on-line opportunities) -2.00 Reduction of 2 general education positions -2.00 Reduction of gifted coordinator position -0.10 1150 - Clerical Salaries & Wages 0.00 Eliminate School Board Clerk staff position Eliminate Transportation Clerk position Eliminate Admin./Clerical positions 1151 - Instructional Aide Salaries & Wages 2.00 Addition of 2 paraprofessionals to monitor on-line foreign language classes 2.00 Total FTE change -2.10 School Board 12 May 8, 2017

Summary FY 2017-2018 Operating Revenue Changes 1. State Revenue Under the State s Approved, state revenue is projected to decrease with a state projected ADM of 1,319. Reduction = -$67,136 2. Local Revenue In order to meet the reduction in state revenue and budget for the expenditure increases noted below, an increase in local funds is proposed. Increase = $448,175 School Board 13 May 8, 2017

Summary FY 2017-2018 Overview of Operating Revenue Funding As a public school system in the Commonwealth of Virginia, ECPS funding is from two main sources: the Commonwealth and the County. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In Essex County, the composite index for the FY 2017-18 budget year is 0.4316. This means that for every dollar of support called for by the SOQ 1, the County of Essex is required to pay about 43 cents and the state about 57 cents. Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions with the Essex County Board of Supervisors, who maintains overall budget appropriation authority, but decisions as to where those allocations are spent are made by the Essex County School Board. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Sales Tax for Education (Sales Tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts made up of all statewide revenue that is pooled and allocated based on number of students projected for each school division) Lottery Profits: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/Incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. Local revenue comes primarily through local real estate tax revenues. 1 NOTE: Not all positions and costs are included in SOQ. School Board 14 May 8, 2017

FY2017-2018 OPERATING BUDGET REVENUE SUMMARY 0.6% 49.7% 49.7% State 8,210,136 49.70% Local $8,217,253 49.74% Other $92,000 0.56% * Percentage total may not equal 100% due to rounding School Board 15 May 8, 2017

Essex County Public Schools Revenue Detail Operating Fund FUND 1 - OPERATING FUNDS 2013-14 Actual 20 Actual 20 20 20 $ Change % Change TOTAL STATE FUNDS* $ 8,039,531 $ 8,639,277 $ 8,671,119 $ 8,277,272 $ 8,210,136 $ (67,136) -0.8% TOTAL LOCAL FUNDS $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,769,078 $ 8,217,253 $ 448,175 5.8% TOTAL OTHER FUNDS $ 96,679 $ 89,748 $ 89,828 $ 92,000 $ 92,000 $ - 0.0% GRAND TOTAL OPERATING FUN $ 14,305,254 $ 15,165,502 $ 16,008,344 $ 16,138,350 $ 16,519,389 $ 381,039 2.4% * Average Daily Membership = 1,319 FUND 2 - SCHOOL GRANTS REVENUES FROM FEDERAL FUNDS FEDERAL GRANT FUNDS $ 1,101,893 $ 987,386 $ 1,374,313 $ 1,395,281 $ 1,385,554 $ (9,727) -0.7% FUND 3 - CHILD NUTRITION REVENUES FROM SCHOOL SCHOOL FOOD FUNDS $ 706,861 $ 752,331 $ 871,411 $ 878,832 $ 906,246 $ 27,414 3.1% GRAND TOTAL ALL FUNDS $ 16,114,008 $ 16,905,218 $ 18,254,068 $ 18,412,463 $ 18,811,189 $ 398,726 2.2% School Board 16 May 8, 2017

Essex County Public Schools Revenue Detail Operating Fund FUND 1 - OPERATING FUND 20 Actual 20 20 ADM 1,427 1,462 1,375 1,319 20 $ Change % Change REVENUES FROM STATE FUNDS 240308 Sales Tax $ 1,717,635 $ 1,708,044 $ 1,714,229 $ 1,689,575 $ (24,654) -1.44% 240202 Basic School Aid 4,091,530 4,085,108 3,743,849 3,580,972 $ (162,877) -4.35% 240204 Remedial Summer School 45,035 52,541 49,834 34,742 $ (15,092) -30.28% 240405 SOL Algebra Readiness 23,313 23,313 22,876 22,523 $ (353) -1.54% 240207 Gifted Education 41,270 41,079 37,514 36,738 $ (776) -2.07% 240208 Remedial Education - SOQ 239,718 238,607 244,625 234,676 $ (9,949) -4.07% 240211 Compensation Supplement - 71,980 59,140 36,861 $ (22,279) -37.67% 240212 Special Education - SOQ 563,732 561,119 480,653 461,106 $ (19,547) -4.07% 240348 Textbooks 84,490 84,097 85,798 82,309 $ (3,489) -4.07% 240217 Vocational Education - SOQ 88,687 88,276 77,373 74,227 $ (3,146) -4.07% 240221 Social Security - Instructional 253,767 252,591 232,120 223,430 $ (8,690) -3.74% 240223 Retirement - Instructional 516,315 499,938 479,090 512,090 $ 33,000 6.89% 240241 Group Life 15,806 15,732 15,631 14,995 $ (636) -4.07% 240228 Early Reading Intervention 28,427 28,427 25,983 24,127 $ (1,856) -7.14% 240349 Industry Certification 915 1,100 1,400 1,400 $ - 0.00% 240246 Homebound - Special Education 13,206 13,471 9,625 6,757 $ (2,868) -29.80% 240265 At Risk 309,129 308,531 273,329 263,076 $ (10,253) -3.75% 240275 Reduced K-3 Class Size 254,233 249,806 296,774 274,165 $ (22,609) -7.62% 410405 VPSA Technology 176,923 178,400 177,600 172,400 $ (5,200) -2.93% 410407 School Security Systems Grants - - - - $ - 0.00% 240316 Add'l Assistance (Ret., Infl.& PK) - - - - $ - 0.00% 240281 VA Preschool Initiative 129,103 132,689 125,332 121,851 $ (3,481) -2.78% 240252 Career & Technical Education 3,214 2,986 3,214 3,494 $ 280 8.71% 240203 GED Program (ISAEP) 7,859 7,859 7,859 7,859 $ - 0.00% 240309 English as a second language 17,126 17,811 13,601 17,135 $ 3,534 25.98% 240375 Middle School Teacher Corps - - 5,000 - $ (5,000) -100.00% 240399 Natl. Board Certification - - - - $ - 0.00% 240362 EpiPen Grant - - - - $ - 0.00% 240365 VA Workplace Readiness Skills Assessmen 255 - - - $ - 0.00% School Board 17 May 8, 2017

20 Actual 20 20 20 $ Change % Change 240427 PBIS 3,189 - - - $ - 0.00% 240467 Career Switcher Mentoring Grant $ - 0.00% 240291 Mentor Teacher Program 3,614 3,614 3,614 2,317 $ (1,297) -35.89% 240205 Foster Care 240 13,099 $ 12,859 5357.92% 240244 No-Loss - - - - $ - 0.00% 240400 Project Graduation - - - 4,257 $ 4,257 100.00% 240400 Additional Instructional Positions - - - - $ - 0.00% 240400 Supplemental Lottery per pupil allocation 40,969 205,525 $ 164,556 401.66% 240400 Bonus Payment - - - - $ - 0.00% 240400 Math/Reading Specialist - - - 38,430 $ 38,430 100.00% 250000 Medicaid 10,785 4,000 50,000 50,000 $ - 0.00% $ - TOTAL STATE FUNDS $ 8,639,277 $ 8,671,119 $ 8,277,272 $ 8,210,136 $ (67,136) -0.81% REVENUES FROM LOCAL FUNDS 5105000 County Funds - Operation $ 6,436,477 $ 7,247,397 $ 7,769,078 $ 8,217,253 $ 448,175 5.77% Net change in Debt Service/add request TOTAL LOCAL FUNDS $ 6,436,477 $ 7,247,397 $ 7,769,078 $ 8,217,253 $ 448,175 5.77% REVENUES FROM OTHER FUNDS 1502010 Facilities use $ 10,836 $ 2,500 $ 2,000 $ 2,000 $ - 0.00% 1612010 Tuition - - - - $ - 0.00% 1803030 Refunds and Rebates 2,293 1,000 1,000 1,000 $ - 0.00% 1612020 Driver Education Fees 7,750 7,000 7,000 7,000 $ - 0.00% 1612050 Transportation of Students 3,138 - - - $ - 0.00% 1612055 Transportation of Students non public 1,228 $ - 0.00% 1899080 Sale of Buses - - - - $ - 0.00% 1899090 Sale of other Equipment - - - - $ - 0.00% 1899100 Insurance Adjustments - - 2,000 2,000 $ - 0.00% 1899120 Miscellaneous - 2,000 2,000 2,000 $ - 0.00% 1899121 S.A.F.E. Program - - - - $ - 0.00% 1900110 E-Rate Reimbursement 64,502 77,328 78,000 78,000 $ - 0.00% TOTAL OTHER FUNDS $ 89,748 $ 89,828 $ 92,000 $ 92,000 $ - 0.00% $ - FEDERAL TAX CREDIT/DEBT SERVICE REFUND $ - $ - $ - $ - $ - 0.00% $ - GRAND TOTAL OPERATING FUND $ 15,165,502 $ 16,008,344 $ 16,138,350 $ 16,519,389 $ 381,039 2.36% School Board 18 May 8, 2017

20 Actual 20 20 20 $ Change % Change $ - $ - FUND 2 - SCHOOL GRANTS $ - $ - REVENUES FROM FEDERAL FUNDS $ - 84367 Title IIA $ 72,045 $ 126,284 $ 157,418 $ 157,418 $ - 0.00% 84318 Title II D Technology - - - - $ - 0.00% 84027 IDEA VI-B Special Ed 374,300 615,415 608,074 578,238 $ (29,836) -4.91% 84173 IDEA Preschool 11,399 21,500 19,095 19,095 $ - 0.00% 84048 Vocational Education 34,178 33,362 33,362 29,686 $ (3,676) -11.02% 84365 Title III ESL 5,341 4,161 3,023 3,023 $ - 0.00% 84358 Title VI Part B Rural & Low Income 35,428 55,216 56,749 57,233 $ 484 0.85% 84010 Title I 454,695 518,375 517,560 540,861 $ 23,301 4.50% 84386 Title I School Improvement - - - - $ - 0.00% 84410 Education Job Fund - - - - $ - 0.00% FEDERAL GRANT FUNDS $ 987,386 $ 1,374,313 $ 1,395,281 $ 1,385,554 $ (9,727) -0.70% FUND 3 - CHILD NUTRITION REVENUES FROM SCHOOL 1612040 Sales TES 28,576 59,631 50,000 59,000 $ 9,000 18.00% 1612041 Sales EIS 35,592 49,000 49,000 49,000 $ - 0.00% 1612042 Sales EHS 43,918 66,492 64,000 68,000 $ 4,000 6.25% 1612043 Headstart 9,701 13,540 9,000 9,485 $ 485 5.39% 1612044 Summer Feeding Program - - 5,000 5,000 $ - 0.00% 1803030 Other Rebates & Refunds 503 - - - - 0.00% 1501010 Interest 137 200 200 100 $ (100) -50.00% 240500 Breakfast after Bell Initiative - 899 - - $ - 0.00% 240215 State School Lunch 8,802 8,369 8,802 8,351 $ (451) -5.12% 240347 School Breakfast 7,720 7,847 25,266 26,209 $ 943 3.73% 10579 SNP Equipment 13,013 - - - - 0.00% 10553 Free and Reduced Federal Payments 617,884 665,433 667,564 681,101 $ 13,537 2.03% $ - SCHOOL FOOD FUNDS $ 765,847 $ 871,411 $ 878,832 $ 906,246 $ 27,414 3.12% GRAND TOTAL ALL FUNDS $ 16,918,735 $ 18,254,068 $ 18,412,463 $ 18,811,189 $ 398,726 2.2% School Board 19 May 8, 2017

Summary FY 2017-2018 Operating Expenditure Summary Reports Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating are: Instruction further broken down by classifications within the function, e.g., regular instruction, special education, etc. Student Attendance and Health further broken down by classifications within the function, e.g., health, speech, etc. Administration further broken down by classifications within the function, e.g., executive, personnel services, etc. Pupil Transportation further broken down by classifications within the function, e.g., operation, maintenance, etc. Operations and Maintenance further broken down by classifications within the function, e.g., buildings, grounds, etc. Technology further broken down by classifications within the function, e.g., classroom, instructional support, etc. The categories are broken down further into the following expenditure types: Personnel Services further broken down by object classifications full time employees, substitutes, supplements, and part-time employees Fringe Benefits - further broken down by object classifications FICA, Virginia Retirement costs, health insurance subsidy, and other employee benefits Purchased Services - further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges - further broken down by object classifications utilities, fuel, postage Materials and Supplies - further broken down by object classifications instructional supplies, office supplies Capital Outlay - further broken down by object classifications school allocations, bus, vehicle and equipment replacements In addition, a program summary report is provided which breaks down expenses by the certain programmatic areas, e.g., Regular Education, Special Education, etc. School Board 20 May 8, 2017

FY 17/18 OPERATING EXPENDITURES by STATE FUNCTION CATEGORIES 4.5% 10.3% 1.7% 8.1% 5.7% 69.7% Instruction $11,511,107 69.7% Student Attendance & Health $276,045 1.7% Administration $751,298 4.5% Pupil Transportation Svcs $1,703,673 10.3% Operation & Maint. Svcs $1,339,928 8.1% Technology $937,338 5.7% * Percentage total may not equal 100% due to rounding School Board 21 May 8, 2017

Essex County Public Schools Operating Expenditures by State Function Categories FY2016-2017 % Total FY2017-2018 % Total Change ($) Change (%) Instruction $ 11,284,078 69.92 $ 11,511,107 69.68 $ 227,029 2.0% Student Attendance and Health* 265,422 1.64 276,045 1.67 10,623 4.0% Administration 738,286 4.57 751,298 4.55 13,012 1.8% Pupil Transportation Services 1,542,831 9.56 1,703,673 10.31 160,842 10.4% Operation and Maintenance Services 1,351,463 8.37 1,339,928 8.11 (11,535) -0.9% Technology** 956,270 5.93 937,338 5.67 (18,932) -2.0% Total $ 16,138,350 100.00% $ 16,519,389 100.00% $ 381,039 2.4% *This function category includes Psychological Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. School Board 22 May 8, 2017

Function 2017 FTEs 2018 FTEs Essex County Public Schools Operating Summary by Function Actual FY 2014 61100 Instruction 126.00 123.90 $ 8,431,175 $ 8,791,309 $ 9,094,679 $ 9,341,066 $ 9,500,066 $ 159,000 1.7% 61210 Guidance Services 4.00 4.00 261,071 313,646 314,282 328,431 337,660 9,229 2.8% 61230/1 Homebound Instruction 23,713 17,932 12,565 22,552 18,674 (3,878) -17.2% 61310 Instructional Improvement 3.40 3.40 428,205 421,808 377,834 403,096 422,175 19,079 4.7% 61320 Media (Library) Services 3.00 3.00 202,051 223,459 230,379 238,705 250,150 11,445 4.8% 61410 Office of the Principal 12.50 12.50 896,095 942,724 940,413 950,228 982,382 32,154 3.4% 61000's Instruction Function Total 148.90 146.80 $ 10,242,310 $ 10,710,878 $ 10,970,152 $ 11,284,078 $ 11,511,107 $ 227,029 2.0% 62110 School Board Services 5.00 5.00 73,023 48,837 50,958 55,588 55,556 (32) -0.1% 62120 Executive Services 2.00 2.00 361,263 369,383 345,681 365,462 374,236 8,774 2.4% 62140 Personnel Services 1.00 1.00 81,123 118,771 117,901 109,388 111,678 2,290 2.1% 62160 Fiscal Services 2.00 2.00 180,524 207,841 192,742 207,848 209,828 1,980 1.0% 62100's Administration Function Total 10.00 10.00 $ 695,933 $ 744,832 $ 707,282 $ 738,286 $ 751,298 $ 13,012 1.8% 62220 Health Services 4.00 4.00 130,230 151,895 162,345 197,487 204,493 7,006 3.5% 62230 Psychological Services 1.00 1.00 54,563 53,687 63,732 67,935 71,552 3,617 5.3% 62200's Attend. and Health Function Total 5.00 5.00 $ 184,793 $ 205,582 $ 226,077 $ 265,422 $ 276,045 $ 10,623 4.0% 63100 Transportation-Mgt & Direction 1.00 1.00 102,690 88,973 91,588 96,437 100,002 3,565 3.7% 63200 Vehicle Operation 26.00 26.00 848,011 860,094 984,320 1,096,597 1,104,432 7,835 0.7% 63300 Transportation - Monitoring Svcs 1.00 1.00 18,556 18,462 21,086 19,585 19,559 (26) -0.1% 63400 Vehicle Maintenance 2.00 2.00 191,192 242,675 232,570 232,212 236,196 3,984 1.7% 63600/63700 Other Vehicle and Equipment 58,437 111,330 98,000 243,484 145,484 148.5% 63000's Transportation Function Total 30.00 30.00 $ 1,160,449 $ 1,268,641 $ 1,440,894 $ 1,542,831 $ 1,703,673 $ 160,842 10.4% 64100 Oper. & Maint.-Mgt & Direction 1.00 1.00 81,012 89,237 92,036 93,828 97,627 3,799 4.0% 64200 Oper. & Maint.-Building Svcs. 1.00 1.00 1,238,474 1,311,500 1,215,523 1,233,635 1,218,301 (15,334) -1.2% 64300/64600 Grounds Services 49,862 24,097 146,824 24,000 24,000-0.0% 64/7000's OPS and Maint. Function Total 2.00 2.00 $ 1,369,348 $ 1,424,834 $ 1,454,383 $ 1,351,463 $ 1,339,928 $ (11,535) -0.9% 68100 Tech Classroom Instruction 1.00 1.00 407,892 566,603 659,522 628,051 601,710 (26,341) -4.2% 68200 Tech Instructional Support 2.50 2.50 136,683 123,856 144,585 214,244 216,595 2,351 1.1% 68300 Technology Administration 1.00 1.00 97,844 121,259 109,677 113,975 119,033 5,058 4.4% 68000's Technology Function Total 4.50 4.50 $ 642,419 $ 811,718 $ 913,784 $ 956,270 $ 937,338 $ (18,932) - -2.0% GRAND TOTAL 200.40 198.30 $ 14,295,252 $ 15,166,485 $ 15,712,572 $ 16,138,350 $ 16,519,389 $ 381,039 2.4% Actual FY 2015 Actual FY 2016 FY 2017 FY 2018 $ Change % Change School Board 23 May 8, 2017

FY 17/18 OPERATING EXPENDITURES by STATE OBJECT CATEGORIES 8.8% 5.7% 5.1% 0.6% 2.2% 23.0% 54.5% Personnel Services $9,005,272 54.5% Employee Benefits $3,806,360 23.0% Purchased Services $1,458,170 8.8% Other Charges $941,655 5.7% Materials & Supplies $844,419 5.1% Payments to Joint Operations $97,620 0.6% Capital Outlay $365,893 2.2% * Percentage total may not equal 100% due to rounding School Board 24 May 8, 2017

Essex County Public Schools Operating Expenditures by State Object Categories FY 2016-2017 % Total FY 2017-2018 % Total Change ($) Change (%) Personnel Services $ 9,039,441 56.01% $ 9,005,272 54.51% $ (34,169) -0.4% Employee Benefits 3,496,457 21.67% 3,806,360 23.04% 309,903 8.9% Purchased Services 1,263,654 7.83% 1,458,170 8.83% 194,516 15.4% Other Charges 982,394 6.09% 941,655 5.70% (40,739) -4.1% Materials and Supplies 866,211 5.37% 844,419 5.11% (21,792) -2.5% Payments to Joint Operations 92,500 0.57% 97,620 0.59% 5,120 5.5% Capital Outlay 397,693 2.46% 365,893 2.21% (31,800) -8.0% Total $ 16,138,350 100.0% $ 16,519,389 100.0% $ 381,039 2.4% School Board 25 May 8, 2017

Essex County Public Schools Operating Summary by State Object Object 2017 FTEs 2018 FTEs Actual FY 2014 Actual FY 2015 Actual FY 2016 FY 2017 FY 2018 $ Change % Change 1110 Administrative Salary & Wages 2.00 2.00 $ 191,888 $ 182,949 $ 189,323 $ 193,109 $ 196,972 $ 3,863 2.0% 1111 School Board Salaries 5.00 5.00 29,640 29,640 28,966 29,640 29,640-0.0% 1112 Superintendent Salaries & Wages 1.00 1.00 149,640 142,269 151,268 154,293 154,293-0.0% 1120 Instructional Salaries & Wages 114.90 110.80 5,330,168 5,340,079 5,424,846 5,479,645 5,385,493 (94,152) -1.7% 1122 Librarian Salaries & Wages 3.00 3.00 132,925 146,508 153,121 156,183 160,785 4,602 2.9% 1126 Principal Salaries & Wages 3.00 3.00 250,594 257,080 259,416 264,604 259,235 (5,369) -2.0% 1127 Asst. Principal Salary & Wages 3.00 3.00 196,195 210,219 214,372 218,659 221,640 2,981 1.4% 1130 Other Prof. Salaries & Wages 5.00 5.00 357,046 388,864 383,937 377,367 385,312 7,945 2.1% 1131 School Nurse Salaries & Wages 4.00 4.00 96,003 104,955 112,763 145,218 147,366 2,148 1.5% 1132 School Psychologist Salaries & Wages 1.00 1.00 38,355 18,357 43,332 46,303 47,185 882 1.9% 1141 Tech Support Salaries & Wages 2.50 2.50 85,191 86,895 89,502 160,577 158,129 (2,448) -1.5% 1150 Clerical Salaries & Wages 9.50 9.50 395,814 320,964 326,493 313,636 329,244 15,608 5.0% 1151 Instr. Aides Salaries & Wages 16.50 18.50 364,242 379,144 406,709 405,687 414,884 9,197 2.3% 1160 Trades Salaries & Wages 3.00 3.00 129,948 151,901 154,744 156,871 160,008 3,137 2.0% 1170-9 Bus Driver Salaries & Wages 26.00 26.00 454,481 472,788 503,748 543,839 551,526 7,687 1.4% 1180-6 Laborer Salaries & Wages 15,842 26,346 25,622 31,500 31,500-0.0% 1190-2 Service Salaries & Wages 1.00 1.00 310,521 19,536 20,289 20,500 20,500-0.0% 1520-3 Substitute Salaries & Wages - - 111,785 118,615 141,649 151,000 133,100 (17,900) -11.9% 1620-3 Supplemental Salaries & Wages - - 147,426 154,220 173,725 190,810 218,460 27,650 14.5% 1000's Personnel Services (Wages) Total 200.40 198.30 8,787,704 8,551,329 8,803,825 9,039,441 9,005,272 (34,169) -0.4% 2100 FICA Benefits - - 634,521 622,865 650,284 698,524 688,368 (10,156) -1.5% 2210-20 VRS Benefits - - 942,572 1,133,231 1,132,451 1,190,838 1,297,045 106,207 8.9% 2300-1 HMP Benefits - - 878,849 1,035,595 1,280,903 1,302,860 1,501,726 198,866 15.3% 2400 Group Life Insurance - - 96,468 94,401 97,122 99,396 107,937 8,541 8.6% 2500 Disability Insurance (VLDP) - - 78 2,653 4,732 3,892 5,697 1,805 46.4% 2600 Unemployment Insurance - - 26,166 23,208 15,760 21,141 18,098 (3,043) -14.4% 2700 Worker's Compensation - - 35,760 46,272 47,052 62,623 62,623-0.0% 2750 Retiree Health Care Credit - - 81,550 78,711 81,263 87,183 94,866 7,683 8.8% 2800 Other Benefits - - 8,722 81,671 27,680 30,000 30,000-0.0% 2000's Fringe Benefits Total - - 2,704,686 3,118,607 3,337,247 3,496,457 3,806,360 309,903-8.9% 1/2000's Wages & Fringe Benefits Total 200.40 198.30 11,492,390 11,669,936 12,141,072 12,535,898 12,811,632 275,734 2.2% School Board 26 May 8, 2017

Essex County Public Schools Operating Summary by State Object Object 2017 FTEs 2018 FTEs Actual FY 2014 Actual FY 2015 Actual FY 2016 FY 2017 FY 2018 $ Change % Change Continued - - 3000-3400 Purchased Services - - 655,025 922,953 892,005 847,154 1,041,670 194,516 23.0% 3810-1 Tuition Paid-Other Divisions In-State - - 317,754 348,011 372,431 416,500 416,500-0.0% 3000's Purchased Services Total - - 972,779 1,270,964 1,264,436 1,263,654 1,458,170 194,516-15.4% 4000's Internal Services Total - - - - 5001 Telecommunications - - 80,880 63,716 72,090 96,060 96,060-0.0% 5100 Utilities 525,366 524,190 465,865 535,000 525,000 (10,000) -1.9% 5200 Communications - - 38,212 22,966 23,316 51,160 54,667 3,507 6.9% 5300 Insurance - - 77,066 75,734 89,010 113,931 114,500 569 0.5% 5400 Leases and Rentals - - 52,070 105,639 146,730 155,706 122,441 (33,265) -21.4% 5500 Travel - - 7,478 5,674 8,100 17,400 15,850 (1,550) -8.9% 5800 Miscellaneous (e.g., dues) - - 10,067 10,543 9,727 13,137 13,137-0.0% 5000's Other Charges Total - - 791,139 808,462 814,838 982,394 941,655 (40,739) - -4.1% 6000-4 Materials and Supplies - - 148,712 305,856 242,236 239,797 239,235 (562) -0.2% 6008 Vehicle/Powered Equip Fuels - - 172,158 141,372 123,812 205,000 180,000 (25,000) -12.2% 6009 Vehicle/Powered Equip Supplies - - 65,990 87,779 101,750 70,000 70,000-0.0% 6020/3 Textbooks and Workbooks - - 202,820 157,308 145,605 157,350 160,284 2,934 1.9% 6030/7 Instructional Materials - - 72,207 67,839 65,696 81,964 82,800 836 1.0% 6040-60 Tech-Software/Online Content - - 69,190 96,912 111,816 112,100 112,100-0.0% 6000's Materials and Supplies Total - - 731,077 857,066 790,915 866,211 844,419 (21,792) - -2.5% 7000's Tuition Payments to Joint Ops - - 72,000 76,480 83,218 92,500 97,620 5,120 5.5% - 8100s Capital Outlay Replacement - - 124,183 140,819 185,088 128,493 103,493 (25,000) -19.5% 8200s Capital Outlay Additions - - 121,686 175,153 258,558 90,000 90,000-0.0% 8310 Technology-Additions (VPSA) - - 167,600 174,447 179,200 172,400 (6,800) -3.8% 8000's Capital/Equip. Outlay Total - - 245,869 483,572 618,093 397,693 365,893 (31,800) - -8.0% 9000's Other Uses of Funds (e.g., Debt P&I) - - - - - - - TOTAL OPERATING FUND 200.40 198.30 $ 14,305,254 $ 15,166,480 $ 15,712,572 $ 16,138,350 $ 16,519,389 $ 381,039 2.4% - School Board 27 May 8, 2017

FY OPERATING EXPENDITURES by STATE PROGRAM CATEGORIES 0.0% 1.3% 0.8% 0.8% 30.3% 50.4% 4.0% 12.3% Regular Education $8,323,896 50.4% Special Education $2,033,464 12.3% Vocational Education $663,647 4.0% Gifted Education $136,872 0.8% Athletics $131,838 0.8% Adult Education $3,000 0.0% Pre-K $218,390 1.3% Systemwide/Other $5,008,282 30.3% * Percentage total may not equal 100% due to rounding School Board 28 May 8, 2017

Essex County Public Schools Operating Expenditures by State Program Categories FY2016-2017 % Total FY2017-2018 % Total Change ($) Change (%) Regular Education $ 8,084,243 50.09 $ 8,323,896 50.39 $ 239,653 3.0% Special Education 2,073,978 12.85 2,033,464 12.31 (40,514) -2.0% Vocational Education 658,423 4.08 663,647 4.02 5,224 0.8% Gifted Education 137,774 0.85 136,872 0.83 (902) -0.7% Athletics 129,185 0.80 131,838 0.80 2,653 2.1% Adult Education 3,000 0.02 3,000 0.02-100.0% Pre-K 197,473 1.22 218,390 1.32 20,917 10.6% System wide/other* 4,854,274 30.08 5,008,282 30.32 154,008 3.2% Total $ 16,138,350 100.00% $ 16,519,389 100.00% $ 381,039 2.4% *Includes transportation, facilities, technology, and central expenses. School Board 29 May 8, 2017

Components - Summary of Funds In addition to the operating funds described above, Essex County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Food Service Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The Food Service Fund supports the food service program that serves breakfast and lunch to our students. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The County also supports ECPS through Debt Service funds that are maintained on the County's books (starting in FY 13-14), for major capital improvements in our schools. 7.4% 4.8% Operating Grants Child Nutrition (Food Service) 87.8% * Percentage total may not equal 100% due to rounding Fund FY 17 FTEs FY 18 FTEs FY 2016/17 FY 2017/18 $ Variance % change over % of Operating 200.40 201.40 $ 16,138,350 $ 16,519,389 $ 381,039 2.4% 87.8% Grants 15.55 16.60 1,395,281 1,385,554 (9,727) -0.7% 7.4% Child Nutrition (Food Service) 13.00 13.50 878,832 906,246 27,414 3.1% 4.8% Grand Total 228.95 231.50 $ 18,412,463 $ 18,811,189 $ 398,726 NOTE: Percentage total may not equal 100% due to rounding School Board 30 May 8, 2017

Summary FY 2017-2018 CAPITAL IMPROVEMENT PLAN: CIP BUDGET The School Division's Capital Improvement is a part of the larger Capital Improvement Program of Essex County (County), which essentially makes it a proposed planning document. The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors, is an indication of the capital projects that the School Division intends to pursue; the expected timing and approximate cost for each project and program area; and the anticipated levels of capital improvement financing. Once the capital projects are underway, the County and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department then forwards reimbursement requests to the County for approved CIP-related costs. The CIP summary is provided on the following pages. PLEASE NOTE: The following plan has not funded to date but is included for future discussions. School Board 31 May 8, 2017

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Fiscal Year 2017-2018 through Fiscal Year 2021-2022 Amounts are estimated/approximate costs (DRAFT 7/11/17) Priority Code FY2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 TOTAL (FY18-FY22) Other Bus Garage Expansion 2 300,000 - - - - 300,000 EIS to EHS Marsh Street Connector/Path 4 $ 200,000 - - - 200,000 SBO/Central Office Roof Replacement 3 - - 150,000 - - 150,000 Other Projects Sub-Total $ 300,000 $ 200,000 $ 150,000 $ - $ - $ 650,000 Facility Projects Total $ 1,080,000 $ 3,430,000 $ 180,000 $ 30,000 $ 10,030,000 $ 14,750,000 Technology Projects Classroom Technology (TIP) 3 150,000 150,000 150,000 150,000 150,000 750,000 Network Switches 3 150,000 - - - - 150,000 VoIP Telecommunications 3 175,000 - - - - 175,000 Wireless Equipment 3 75,000 - - - - 75,000 Technology Projects Total $ 550,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 1,150,000 Transportation Projects Bus/other vehicle replacements 2 & 3 200,000 200,000 200,000 200,000 200,000 1,000,000 Transportation Projects Total $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 GRAND TOTAL: Facilities, Technology, & Transpo $ 1,830,000 $ 3,780,000 $ 530,000 $ 380,000 $ 10,380,000 $ 16,900,000 Priority Codes 1 = Required by Ordinance or Code; 2 = Essential to the safety of citizens or employees; 3 = Necessary to maintain service levels; 4 = Desired School Board 33 May 8, 2017

Summary FY 2017-2018 REQUESTS FOR INFORMATION This executive summary is designed to provide citizens, taxpayers, customers, and other interested parties with a general overview of the ECPS School Board s budget/finances. We will be happy to provide other information you may need. Questions concerning any of the information provided in this report or requests for additional financial information may be addressed to Dr. Scott A. Burckbuchler, Superintendent, at sburckbuchler@essex.k12.va.us School Board 34 May 8, 2017

FY 2017-2018 BUDGET LINE-ITEM DETAIL School Board School Board 35 May 8, 2017

$ Diff. % Diff. Regular Elementary Instruction - Elementary Teacher Salaries 32.0 27.0 1,495,523 1,472,501 1,456,208 1,297,448 $ (158,760) -10.9% Paraprofessional Salaries 6.0 6.0 124,961 130,392 133,008 142,713 $ 9,705 7.3% Substitute Salaries 22,520 20,088 40,000 20,000 $ (20,000) -50.0% Long Term Substitute 10,375 8,438 6,000 6,000 $ - 0.0% Supplemental Wages - Stipends 4,950 4,950 4,950 4,950 $ - 0.0% Mentor Teacher 638 635 1,000 1,000 $ - 0.0% Kindergarten Screening Stipend - 0 0 - $ - 0.0% National Board Certification - 0 0 - $ - 0.0% FICA Benefits 121,588 122,451 130,522 112,616 $ (17,905) -13.7% VRS Retirement Benefits 215,323 189,142 204,303 192,925 $ (11,378) -5.6% VRS Hybrid 20,108 36,642 38,205 42,109 $ 3,904 10.2% Health Insurance Benefits 206,671 246,510 239,199 261,360 $ 22,161 9.3% VRS Group Life Insurance 19,292 19,110 19,520 18,866 $ (654) -3.3% VLDP 395 756 341 1,026 $ 685 200.9% Unemployment 4,138 2,475 3,120 2,736 $ (384) -12.3% VRS Health Insurance Credit 17,184 17,022 18,362 17,714 $ (648) -3.5% Other Benefits - Payouts 7,938 6,225 10,000 10,000 $ - 0.0% Purchased Service 600 988 988 990 $ 2 0.2% Health Insurance Benefit Cons. Fee - 2,788 3,720 4,431 $ 711 19.1% Communication 5,283 5,153 8,000 9,600 $ 1,600 20.0% Rental 17,445 19,085 18,000 17,283 $ (717) -4.0% Travel - 0 250 0 $ (250) Dues - 0 0 - $ - 0.0% Instructional Materials 21,490 19,725 22,000 22,000 $ - 0.0% Capital Outlay - - - - $ - 0.0% Replacement - - - - $ - 0.0% Totals 38.0 33.0 $ 2,316,421 $ 2,325,074 $ 2,357,695 $ 2,185,768 $ (171,927) -7.3% School Board 36 May 8, 2017

$ Diff. % Diff. Regular Intermediate Instruction - Intermediate School Teacher Salaries 26.0 24.0 1,156,496 1,190,922 1,197,815 1,111,269 $ (86,546) -7.2% Paraprofessional Salaries 3.0 3.0 59,760 62,084 63,541 58,446 $ (5,095) -8.0% Substitute Salaries 17,507 18,429 30,000 25,000 $ (5,000) -16.7% Long Term Substitute - 9,611 10,000 10,000 $ - 0.0% Supplemental Wages 6,500 5,500 6,950 7,450 $ 500 7.2% Mentor Teacher 2,339 830 1,205 1,205 $ - 0.0% Middle School Teacher Corps - 6,000 5,000 $ - $ (5,000) -100.0% FICA Benefits 89,946 94,925 100,560 92,823 $ (7,737) -7.7% VRS Retirement Benefits 123,939 122,335 127,440 132,221 $ 4,781 3.8% VRS Hybrid Retirement Benefits 52,322 55,627 57,475 58,676 $ 1,202 2.1% Health Insurance Benefits 155,969 172,827 172,800 213,840 $ 41,040 23.8% VRS Group Life Insurance 14,473 15,062 14,884 15,323 $ 439 3.0% VLDP 1,048 1,148 1,034 1,241 $ 207 20.1% Unemployment 3,642 2,173 2,080 1,824 $ (256) -12.3% VRS Health Insurance Credit 12,891 13,417 14,001 14,387 $ 386 2.8% Other Benefits - Payout 2,600 413 - - $ - 0.0% Purchased Service - 704-4,400 $ 4,400 100.0% Health Insurance Benefit Cons. Fee - 1,901 2,580 3,000 $ 420 16.3% Communication 2,587 2,239 8,400 10,080 $ 1,680 20.0% Rental 16,459 17,330 18,942 20,834 $ 1,892 10.0% Travel - 290 0 0 $ - 0.0% Instructional Materials 12,600 15,848 25,000 25,000 $ - 0.0% Band 1,116 0 1,000 1,000 $ - 0.0% Replacement - 0 - - $ - 0.0% Totals 29.0 27.0 $ 1,732,194 $ 1,809,614 $ 1,860,706 $ 1,808,019 $ (52,687) -2.8% School Board 37 May 8, 2017

$ Diff. % Diff. Vocational Education Secondary Instruction - Secondary Teacher Salaries Vocational EIS 1.0 1.0 29,296 26,996 46,655 42,550 $ (4,104) -8.8% Long Term Substitute 7,375 7,075 - - $ - 0.0% FICA Benefits 2,814 2,610 3,569 3,255 $ (314) -8.8% VRS Retirement Benefits 4,643 4,271 6,840 6,944 $ 105 1.5% Health Insurance Benefits - - 7,200 7,920 $ 720 10.0% VRS Group Life Insurance 426 361 551 557 $ 7 1.3% VLDP 93 145 132 $ (13) -8.8% Unemployment 158 148 52 46 $ (6) -12.3% VRS Health Insurance Credit 339 322 518 523 $ 6 1.1% Materials - 334 500 500 $ - 0.0% Totals 1.0 1.0 45,144 42,118 66,029 62,428 $ (3,601) -5.5% School Board 38 May 8, 2017

$ Diff. % Diff. Instructional Support Elementary Coaches - Elementary Curriculum Coaches 0.4 0.4-28,084 28,645 29,489 $ 844 2.9% FICA Benefits - 2,170 2,191 2,256 $ 65 2.9% VRS Retirement Benefits - 3,948 4,199 4,813 $ 613 14.6% Health Insurance Benefits - 2,496 5,016 3,168 $ (1,848) -36.8% VRS Group Life Insurance - 334 338 386 $ 48 14.3% Unemployment - 21 21 18 $ (3) -12.3% VRS Health Insurance Credit - 298 318 363 $ 45 14.1% Totals 0.4 0.4-37,350 40,729 40,493 $ (236) -0.6% School Board 39 May 8, 2017