williamsburg james city county public schools EST. 1955
Fiscal Year 2021 Superintendent’s Proposed Budget
Williamsburg-James City County Public Schools
Physical Address: School Board & Central Office at James Blair 117 Ironbound Road Williamsburg, Virginia 23185
Mailing Address: WJCC Public Schools P.O. Box 8783 Williamsburg, Virginia 23187-8783
757-603-6400
www.wjccschools.org
TABLE of CONTENTS for the Superintendent’s Proposed Budget for Fiscal Year 2021 Tab/Section Page Document
Cover/Front Page Table of Contents
INTRODUCTORY 1 School Board 3 Budget Transmittal Letter 4 Budget Summary
ORGANIZATIONAL 25 WJCC “At-A-Glance” including a Listing of Schools 26 Vision Statement and Mission Statement 27 School Division Organizational Chart 28 Budget Calendar 29 Budget Process 30 Reader’s Guide to the Budget
FINANCIAL Financial Summaries – All Funds 38 Summary of Funds: Charts 39 Budget Components - Summary of Funds 40 Summary by State Object – All Funds 42 FTEs by State Object – All Funds 43 Fund Balance (unassigned and restricted)
Financial Summaries – Operating 46 Projected Operating Revenue by Source and Projected Budget Expenditures by Function 47 Operating Budget Revenue Overview 49 Projected Revenue Summary 50 Projected Revenue Detail Projected Operating Expenditures by State Function 52 Categories 53 Operating Summary by Function 54 Projected Expenditures by State Object Categories 55 Operating Summary by State Object Five Year FTE (Full Time Equivalent) History - Operating 57 Fund
Financial Summaries - Cost Center 60 Operating Summary by Cost Center Detail FY2021 FTE (Full Time Equivalent) Comparison to 61 FY2020 69 Cost Centers and Cost Center Managers 70 Cost Center 000: Pre-K to 12 (School Division) 71 Cost Center 100: Pre-School 72 Cost Center 200: Clara Byrd Baker Elementary School 73 Cost Center 205: D. J. Montague Elementary School 74 Cost Center 210: J. Blaine Blayton Elementary School 75 Cost Center 215: James River Elementary School 76 Cost Center 220: Matoaka Elementary School 77 Cost Center 225: Matthew Whaley Elementary School 78 Cost Center 230: Norge Elementary School 79 Cost Center 235: Laurel Lane Elementary School 80 Cost Center 240: Stonehouse Elementary School 81 Cost Center 300: Berkeley Middle School 82 Cost Center 303: James Blair Middle School 83 Cost Center 305: Lois Hornsby Middle School 84 Cost Center 310: Toano Middle School 85 Cost Center 400: Jamestown High School 86 Cost Center 405: Lafayette High School 87 Cost Center 410: Warhill High School 88 Cost Center 500: Student Services 89 Cost Center 505: Media/Technology Services 90 Cost Center 510: Career & Technical Education 91 Cost Center 515: Gifted & Talented 92 Cost Center 520: Special Education Services 93 Cost Center 525: Health/Homebound Services 94 Cost Center 530: Curriculum & Instruction 95 Cost Center 535: Executive Services 96 Cost Center 540: Communication Services 97 Cost Center 543: Chief of Staff 98 Cost Center 545: Asst. Superintendent Elementary 99 Cost Center 550: Asst. Superintendent Secondary 100 Cost Center 555: Human Resources 101 Cost Center 560: Finance/Business Services 102 Cost Center 565: Technology Services 103 Cost Center 570: Transportation 104 Cost Center 575: Operations 105 Cost Center 999: Fund Balance Spending
Financial Summaries – Grants Fund 108 Grants Fund – Budget Summary 109 Grants (Detail Pages)
Financial Summaries – Child Nutrition 126 Child Nutrition Services Summary Services
Financial Summaries – State Operated 128 State Operated Programs Fund Summary Programs 129 State Operated Programs (Detail Pages) INFORMATIONAL 133 Five-Year Revenue History Operating Fund 135 Five-Year Expenditure History Operating Fund 136 Five-Year Summary Grant Fund 137 Five-Year Summary Child Nutrition Services Fund 138 Five-Year Summary State Operated Programs Fund 139 K-12 Enrollment Information 156 Five-Year History of Per Pupil Expenditures: Graph 157 Composite Index Comparison: Graph 158 Teacher School Staffing Allocation 159 FTE District Employees by Type Statistics - WJCC, James City County and the City of 162 Williamsburg 164 Glossary of Terms
Williamsburg-James City County Public Schools School Board 2020
Lisa L. Ownby, M.S.W Julie Y. Hummel, M.Ed. Jim Kelly, PE Chair Vice Chair Parliamentarian Powhatan District City of Williamsburg Jamestown District
James W. Beers, Ph.D. Kyra Cook D. Greg Dowell, Jr., Sandra Young, M.S.Ed. Roberts District City of Williamsburg M.A.P.P. Berkeley District Stonehouse District
The School Board of the Williamsburg-James City County Public Schools is a seven (7) member group, serving overlapping terms, which reorganizes 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
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February 18, 2020
Dear Ladies and Gentlemen of the School Board,
We present for your consideration a proposed operating budget for the 2020-2021 school year. The administrative team used extensive data to prepare a true budget of need that aligns with our strategic plan, Elevate Beyond Excellence, and its focus is on student achievement, equity, safety and security, and an exemplary workforce.
Although the general assembly has not yet passed the state’s budget, we are cautiously optimistic about public education funding. Several factors have the potential to favorably impact our school operating budget including Governor Northam’s proposed budget, a slight decrease in the local composite index (LCI), and the stability of our local economy.
The proposed FY21 Operating Budget totals $148,102,500, which is an increase of $6,583,142 or 4.7 percent above the current year. Of this amount, $1,962,175 of the proposed budget represents items that are mandated by the Commonwealth of Virginia or are contractual obligations to maintain current levels of service.
Based on the Governor’s Proposed Budget for FY21, the proposed spending plan reflects a State funding increase of $4,661,300. The FY21 budgeted enrollment is projected to be 11,389, a decrease of 59 students; however, as noted during previous budget discussions, many of our students are coming to us with greater needs than ever before. Therefore, this budget includes funding to address the growing English Learner (EL) and Special Education populations through the addition of three (3) Special Education teachers and three (3) English as a Second Language teachers. Among the other positions included in the budget are behavior intervention specialists, school counselors, security officers, assistant principals to support high schools and the preschool program, and an itinerant nurse.
One of the Board’s identified priorities, aligned with strategic plan goal five, to ensure competitive compensation to attract and retain employees is a major function of this budget request. This budget provides teachers with a step increase and an average 1.5 percent salary increase. A step increase on the teacher salary scale equates to an average of 1.5 percent. Combining the step increase and the salary increase would give teachers an average 3 percent raise. Therefore, it is proposed that all other division staff also receive a 3 percent salary increase.
With the approval of this budget, we are confident that we can continue to support our number one priority – teaching and learning.
Sincerely,
Olwen E. Herron, Ed.D. Rene Ewing Superintendent Chief Financial Officer
3
Budget Summary FY21 Superintendent’s Proposed Budget
Budget Development Overview
The Code of Virginia 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, 2020 through June 30, 2021 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 FY21 Operating Budget is $148,102,500 an increase of $6,583,142 or 4.7% over FY20.
The budget includes staffing of 1,747.10 Full Time Equivalent (FTEs), a net increase of 31.39 over FY20. Budgeted enrollment, used for revenue and staffing estimates, is projected to be 11,389 which is a decrease of 59 students compared to September 2019.
K-12 Budgeted (including grants and food service but excluding capital outlay additions) Per pupil spending is projected to be $13,527.
An average 3.0% wage increase allocated for teachers, administration and support staff is included in this budget.
4 Budget Summary FY21
Williamsburg-James City County Public Schools At-A-Glance
WJCC Central Office
Laurel Lane Elementary School James River Elementary School J. Blaine Blayton Elementary School Matoaka Elementary School D J Montague Elementary School Norge Elementary School Stonehouse Elementary School Matthew Whaley Elementary School Clara Byrd Baker Elementary School
Jamestown High School Warhill High School Lafayette High School
James Blair Middle School Berkeley Middle School Lois Hornsby Middle School Toano Middle School
Mission: Williamsburg-James City County Schools 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.
Williamsburg-James City County Public Schools (WJCC) is comprised of nine elementary schools, four middle schools, and three high schools. The September 30, 2019, K-12 enrollment was 11,448 representing a decrease of 13 students or .1% from the prior year. For FY20, City enrollment was 1,020 and James City County enrollment was 10,428. Approximately 35% of students are eligible for free and reduced meals under the Federal lunch program. In 2019-2020, WJCC Schools had the equivalent staff of approximately 1,850 full-time employees.
The division’s strategic plan, Elevate Beyond Excellence, guides the teaching and learning that are the hallmarks of WJCC Schools’ success. The plan’s six goals reflect the priorities and aspirations identified through community input.
Elevate Beyond Excellence: Goal 1: Academic Achievement/College & Career Readiness Transform teaching and learning to prepare students for success in post-secondary education and careers.
5 Budget Summary FY21 Goal 2: Educational Equity Foster a learning environment that respects the diversity of students and provides targeted, equitable opportunities for success.
Goal 3: Communication & Engagement Cultivate a culture of open and effective communication to inform and engage all stakeholders.
Goal 4: Safety & Security Ensure a fully integrated approach to safety and security that encompasses both the physical environment and the social/emotional needs of students.
Goal 5: Human Capital & Positive Culture Recruit high-quality staff and retain the division’s exemplary workforce by creating an environment where transparency and trust are the norm.
Goal 6: Organizational Efficiency & Effectiveness Optimize division effectiveness and efficiency by establishing and strengthening processes and systems.
Highlights of Williamsburg-James City County Schools
Virginia Standards of Learning (SOL) Outcomes
All 16 schools in the Williamsburg-James City County School Division are fully accredited again this year. 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 2019 SOL Performance in comparison to the state’s SOL Performance:
Content WJCC SOL Overall Virginia’s SOL Overall Points Better than VA Area/Subject Pass Rate Pass Rate Mean Reading 81 78 3 Writing 80 76 4 Math 86 82 4 SS/History 84 80 4 Science 84 81 3
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:
2016-2017 2017-2018 2018-2019 Subject Subgroup Pass Rate Pass Rate Pass Rate
Reading All Students 83 82 81 Reading Black 66 67 63 Reading Hispanic 74 69 68 Reading Asian 90 88 91 Reading Economically Disadvantaged 67 66 65 Reading English Learners 57 51 32 Reading Students with Disabilities 46 50 46 Reading White 89 89 89
6 Budget Summary FY21
The table below displays SOL pass rates for MATH in our school division for the past three school years:
2016-2017 2017-2018 2018-2019 Subject Subgroup Pass Rate Pass Rate Pass Rate Math All Students 82 79 86 Math Black 64 59 69 Math Hispanic 73 68 75 Math Asian 93 93 95 Math Economically Disadvantaged 65 62 73 Math English Learners 62 57 58 Math Students with Disabilities 48 49 59 Math White 88 87 92
College and Career Readiness
In the 2018-2019 school year, 1,498 Advanced Placement exams were taken in WJCC high schools. Furthermore, in 2018-2019, 71% 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 59.64%.
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:
English Math Reading Science Composite Year WJCC State Nation WJCC State Nation WJCC State Nation WJCC State Nation WJCC State Nation 2017 24.4 23.5 20.3 23.9 23.3 20.7 25.1 24.6 21.4 23.7 23.5 21.0 24.4 23.8 21.0 2018 23.3 23.8 20.2 23.3 23.3 20.5 24.9 24.7 21.3 23.5 23.5 20.7 23.9 23.9 20.8 2019 23.5 23.8 20.1 23.3 23.3 20.4 25.2 24.8 21.2 23.8 23.6 20.6 24.1 24.0 20.7
Additionally, the table below shows how WJCC students continue to outperform the state and nation on the SAT exams:
Average SAT Scores – WJCC, Virginia, and Total Group Mean Total Score (400-1600) Reading and Writing Math Year WJCC Virginia Total WJCC Virginia Total WJCC Virginia Total 2019 1135 1119 1059 577 567 531 558 551 528 2018 1133 1117 1068 575 567 536 558 550 531
Graduation WJCC’s on-time graduation rate in 2018-2019 was 92.6%. This rate exceeded Virginia’s 2018-2019 on-time graduation rate of 91.5%. Moreover, WJCC’s dropout rate in 2018-2019 was 3.9% (compared to Virginia’s dropout rate of 5.6%). Data Source: Office of Accountability and Assessment
7 Budget Summary FY21
8 Budget Summary FY21 Summary of Major Budget Changes (Superintendent’s Proposed Budget)
The Administration recommends the following budget adjustments to develop a balanced budget for FY21.
Expenditure Decreases 1. Reduce base budget (net) Impact: Due primarily to attrition savings associated with retirements and staff turnover, along with line item reductions in comparison to actual experience, as well as future implementation of cost savings measures. This savings is offset with various cost center adjustments associated with inflationary factors and contractual increases. Savings: $748,448 Expenditure Increases 2. Provide an average 1.5% salary increase plus a step increase for an average total 3.0% salary increase for teachers; adjust teachers’ starting salaries to become more competitive; and, average 3% salary increase for all support and administrative staff Cost: $2,970,965
3. Increase funding to support VRS rate increase Cost: $850,000
4. Increase funding for 5.0 FTE: School Counselors to support the proposed change in the Standards of Quality (SOQ) to a ration of 250:1 by FY22 Cost: $400,000
5. Increased funding for 3.0 FTE: ESL Teachers due to increased EL enrollment Cost: $240,000
6. Increase 3.0 FTE: Special Education Teachers to support case load due to increased enrollment and increased high-needs students Cost: $240,000
7. Increase 2.0 FTE: Special Education Interpreters to support increased student needs Cost: $120,000
8. Increase 3.0 FTE: Special Education Teacher Assistants to support increased student needs Cost: $120,000
9. Increase 2.0 FTE: Special Education Behavior Intervention Specialists Cost: $180,000
10. Increase 1.0 FTE: Itinerant LPN to assist with clinic coverage Cost: $45,000
11. Increase 1.0 FTE: Student Services Specialist Cost: $90,000
9 Budget Summary FY21 12. Increase 1.0 FTE: ELs Family Outreach Specialist Cost: $75,000
13. Increase 1.0 FTE: CTE Instructional Specialist Cost: $90,000
14. Increase 4.0 FTE: 3 High School Assistant Principals and 1 Preschool Assistant Principal Cost: $395,000
15. Increase 1.0 FTE: Elementary Administrative Intern Cost: $80,000
16. Increase 2.0 FTE: Middle School Security Officers Cost: $76,000
17. Increase 0.5 FTE: Increase the Health/PE Specialist to full time. Cost: $30,000
18. Increase 2.0 FTE: Technology Support Specialists Cost: $150,000
19. Increase funding for additional required services provided through Special Education Cost: $67,000
20. Increase funding to support cloud hosting of student information database and other technology contractual increases Cost: $64,400
21. Increase funding for instructional technology licenses for IXL math program and an adaptive reading program Cost: $96,000
22. Increase funding for instructional programs and resources including early college and health sciences dual enrollment Cost: $150,500
23. Increase funding for worker’s compensation, general liability, and fleet insurances and other administrative contractual increases Cost: $100,775
24. Increase funding for web accessibility monitoring and multi-language communication app Cost: $29,950
25. Increase funding for bus replacements Cost: $236,000
26. Increase funding for trailers to address space needs at elementary and high school Cost: $435,000
10 Summary of Operating Budget Personnel Changes
Net FTE Object/Description FTE Change 1110 ‐ Administrative Salary & Wages 0.70 Director of Elementary Education (.30 funded through Title I) 0.70 1120 ‐ Instructional Salaries & Wages 13.50 ESL 3.00 Special Education 3.00 Behavior Intervention Specialist 2.00 Teacher Allocation ‐Middle School Art 1.00 Health/PE Specialist 0.50 Student Services Specialist 1.00 CTE Instructional Specialist 1.00 Literacy Coach 1.00 Elementary Administrative Intern 1.00 1123 ‐ Counselor Salaries & Wages 5.50 SOQ changes 5.00 FTE Correction (Learning Lab Counselor) 0.50
1124 ‐ Supervisor Salaries & Wages ‐1.00 Reclassify Supervisor of Preschool to Principal ‐1.00
1126 ‐ Principal Salaries & Wages 1.00 Reclassify Preschool Principal from supervisor 1.00
1127 ‐ Assistant Principal Salaries & Wages 4.00 High School 3.00 Preschool 1.00
1131 ‐ Nurse Salaries & Wages 1.00 LPN ‐ Itinerant 1.00
1140 ‐ Technical Salaries & Wages 1.00 Assistant Accountant (reclassified to Clerical) ‐1.00 IT Specialist ‐ Enterprise 1.00 IT Specialist ‐ Network 1.00
1142 ‐ Security Salaries & Wages 2.00 Middle School 2.00
11 Summary of Operating Budget Personnel Changes
Net FTE Object/Description FTE Change 1143 ‐ Other Technical Salaries & Wages 6.00 Transportation Specialists (reclassified from Clerical) 2.00 Fleet Management Coordinator (reclassified from Trades) 1.00 Interpreters 2.00 ELs Family Outreach Specialist 1.00 1150 ‐ Clerical Salaries & Wages ‐1.00 Payroll Specialist (reclassified from Technical/Assistant Accountant) 1.00 Transportation Specialist (reclassified to Other Technical) ‐2.00
1151 ‐ Instructional Aide Salaries & Wages 3.00 Special Education aides 3.00
1160 ‐ Trades Salaries & Wages ‐2.00 Groundsworker ‐1.00 Fleet Management Coordinator (reclassify to other technical) ‐1.00
1190 ‐ Service Salaries & Wages ‐2.31 Custodian ‐2.31 Total FTE change 31.39
12 Budget Summary FY21
13 Budget Summary FY21
14 Budget Summary FY21 Williamsburg-James City County Public Schools Revenue Summary Operating Fund
% Description 2019 Actual 2020 Budget 2021 Budget $ Difference Change Local Revenue: Local Appropriation Williamsburg $ 8,478,939 8,675,131 8,798,423 $ 123,292 1.4% James City County 80,745,659 82,958,863 84,834,413 1,875,550 2.3% Sub-total 89,224,598 91,633,994 93,632,836 1,998,842 2.2%
State Sales Tax Williamsburg 1,270,267 1,347,682 1,476,408 128,726 9.6% James City County 11,817,764 12,744,195 13,275,049 530,854 4.2% Sub-total 13,088,031 14,091,877 14,751,457 659,580 4.7%
Total Local Revenue 102,312,629 105,725,871 108,384,293 2,658,422 2.5% State Revenue: Standards of Quality (SOQ) 30,843,311 30,551,995 35,133,673 4,581,678 15.0% Categorical/Incentive 3,451,074 4,523,492 3,943,534 (579,958) -12.8% Total State Revenue 34,294,385 35,075,487 39,077,207 4,001,720 11.4% Federal Revenue 181,300 110,000 110,000 - 0.0% Other Revenue 550,952 608,000 531,000 (77,000) -12.7% Grand Total $ 137,339,266 $ 141,519,358 $ 148,102,500 6,583,142$ 4.7%
Enrollment Assumptions:
* Based on a City-County split of 9.52% for the City and 90.48% for the County. **Other Federal revenue included in the grants fund
REVENUE SUMMARY BY SOURCE
0.43% 26.39% 63.22%
9.96% TOTAL: $ 148,102,500
Local $93,632,836 Local (Sales Tax) $14,751,457
State $39,077,207 Other $641,000
15 Williamsburg‐James City County Public Schools Projected Revenue Detail Operating Fund ‐ Preliminary Based on Governor's Budget
Object % Code Description 2019 Actual 2020 Budget 2021 Budget $ Difference Change LOCAL REVENUE 411000 Appropriation‐Operations‐Wmsbg $ 8,478,939 $ 8,675,131 $ 8,798,423 $ 123,292 1.4% 411000 Appropriation‐Operations‐JCC 80,745,659 82,958,863 84,834,413 1,875,550 2.3% Total: Local Appropriations 89,224,598 91,633,994 93,632,836 1,998,842 2.2%/ 424083 Sales Tax Receipts ‐ Wmsbg 1,270,267 1,347,682 1,476,408 128,726 9.6% 424083 Sales Tax Receipts ‐ JCC 11,817,764 12,744,195 13,275,049 530,854 4.2% Total: Sales Tax 13,088,031 14,091,877 14,751,457 659,580 4.7%
TOTAL LOCAL REVENUE* 102,312,629 105,725,871 108,384,293 2,658,422 2.5%/ STATE REVENUE 424021 Basic School Aid ‐ JCC 21,168,567 20,767,246 23,745,452 2,978,206 14.3% 424023 Remedial Summer ‐ JCC 100,481 105,605 89,916 (15,689) ‐14.9% 424026 Gifted & Talented ‐ JCC 225,864 225,459 244,270 18,811 8.3% 424027 Remedial Education ‐ JCC 460,763 459,936 530,020 70,084 15.2% 424030 Special Education SOQ ‐ JCC 2,570,337 2,565,724 3,055,681 489,957 19.1% 424032 Textbook Payments ‐ JCC 454,846 454,029 495,315 41,286 9.1% 424035 Vocational SOQ ‐ JCC 99,380 99,202 165,919 66,717 67.3% 424039 Social Security‐Instruct‐JCC 1,228,703 1,226,497 1,368,835 142,338 11.6% 424041 Retirement ‐ Instructional‐JCC 2,705,856 2,710,018 3,189,339 479,321 17.7% 424050 Group Life‐Instructional‐JCC 81,311 85,674 96,786 11,112 13.0% 424081 English as 2nd Language‐JCC 194,592 202,188 294,217 92,029 45.5% 424021 Basic School Aid ‐ Wmsbg 1,096,750 1,167,807 1,281,843 114,036 9.8% 424023 Remedial Summer ‐ Wmsbg 9,663 9,663 10,248 585 6.1% 424026 Gifted & Talented ‐ Wmsbg 11,786 12,488 13,804 1,316 10.5% 424027 Remedial Education ‐ Wmsbg 23,808 25,476 29,952 4,476 17.6% 424030 Special Education SOQ ‐ Wmsbg 133,655 141,867 172,420 30,553 21.5% 424032 Textbook Payments ‐ Wmsbg 23,735 25,149 27,991 2,842 11.3% 424035 Vocational SOQ ‐ Wmsbg 5,186 5,495 9,637 4,142 75.4% 424039 Social Security‐Instruct‐Wmsbg 63,881 67,937 77,354 9,417 13.9% 424041 Retirement ‐ Instructional‐Wmsbg 140,962 149,860 179,973 30,113 20.1% 424050 Group Life‐Instructional‐Wmsbg 4,243 4,496 5,470 974 21.7% 424081 English as 2nd Language‐Wmsbg 38,942 40,179 49,231 9,052 22.5% Total: State ‐ SOQ 30,843,311 30,551,995 35,133,673 4,581,678 15.0%
424064 At Risk 4 Year‐Olds ‐ JCC 302,839 328,568 647,489 318,921 97.1% 424029 Compensation Supp ‐ JCC ‐ 1,240,035 ‐ (1,240,035) ‐100.0% 424045 Early Reading ‐ JCC 124,845 124,845 154,929 30,084 24.1% 424069 Reduced K‐3 Class Size ‐ JCC 391,545 392,682 480,317 87,635 22.3% 424054 Regional Programs‐Spec Ed‐JCC 372,220 343,777 360,966 17,189 5.0% 424024 Foster Care ‐JCC or Wmsbg 27,920 35,000 35,478 478 1.4% 424062 Foster Care ‐ Special Education ‐ JCC 111,180 ‐ 116,954 116,954 100.0% 424064 At Risk 4 Year‐Olds ‐ Wmsbg 15,987 18,465 36,156 17,691 95.8% 424029 Compensation Supp ‐ Wmsbg ‐ 70,430 ‐ (70,430) ‐100.0% 424045 Early Reading ‐ Wmsbg 8,446 8,446 9,937 1,491 17.7% 424069 Reduced K‐3 Class Size ‐ Wmsbg 39,231 40,394 41,024 630 1.6% 424054 Regional Programs‐Spec Ed‐Wmsb 26,442 44,112 46,318 2,206 5.0% 424057 CTE/Vocational Occup./Tech Ed Wmsbg 1,266 9,413 9,835 422 4.5% 424052 Homebound ‐ Wmsbg 13,090 13,156 10,940 (2,216) ‐16.8% 424037 HCD Indirect Costs 47,256 35,000 38,000 3,000 8.6% 424046 Supplemental Lottery Per Pupil Allocation ‐ Wmsbg 85,838 92,702 80,505 (12,197) ‐13.2% 424046 Supplemental Lottery Per Pupil Allocation ‐ JCC 1,644,971 1,662,983 1,451,967 (211,016) ‐12.7% 424067 National Board Certification Payments 157,500 ‐ ‐ ‐ 0.0%
16 Williamsburg‐James City County Public Schools Projected Revenue Detail Operating Fund ‐ Preliminary Based on Governor's Budget
Object % Code Description 2019 Actual 2020 Budget 2021 Budget $ Difference Change 424088 Industry Certifications ‐ Wmsbg 14,014 ‐ ‐ ‐ 0.0% 424100 Career Switchers 3,000 ‐ ‐ ‐ 0.0% 424093 Algebra Readiness ‐ Wmsbg 3,127 3,127 3,650 523 16.7% 424093 Algebra Readiness ‐ JCC 60,357 60,357 71,825 11,468 19.0% Games of Skill ‐ JCC ‐ ‐ 329,002 329,002 100.0% Games of Skill ‐ WMSBG ‐ ‐ 18,242 18,242 100.0% Total: State ‐ Categorical/Incentive 3,451,074 4,523,492 3,943,534 (579,958) ‐12.8%
TOTAL STATE REVENUE 34,294,385 35,075,487 39,077,207 4,001,720 11.4% FEDERAL REVENUE 483347 Impact Aid 181,300 90,000 90,000 ‐ 0.0% 413000 Medicaid ‐ 20,000 20,000 ‐ 0.0% TOTAL FEDERAL REVENUE** 181,300 110,000 110,000 ‐ 0.0%
411020 Interest on Investments 892 1,000 35,000 34,000 3400.0% 411030 Rents 40,863 25,000 35,000 10,000 40.0% 411040 WHRO‐Lease Berkeley Tower 52,324 50,000 45,000 (5,000) ‐10.0% 411050 Tuition ‐ Day School 10,281 ‐ ‐ ‐ 0.0% 411080 Special Fees from Students 63,292 85,000 85,000 ‐ 0.0% 411090 Athletic Fees 92,414 100,000 100,000 ‐ 0.0% 411070 Tuition ‐ Summer School 18,350 6,000 15,000 9,000 150.0% 412070 Refunds ‐ Other ‐ 1,000 ‐ (1,000) ‐100.0% 412095 Insurance Adjustments 27,979 10,000 10,000 ‐ 0.0% 412030 Sale of Other Equipment 30,955 10,000 11,000 1,000 10.0% 413000 Other Funds 72,661 80,000 80,000 ‐ 0.0% 412090 Custodial contract payments 140,941 125,000 ‐ (125,000) ‐100.0% 480200 E RATE ‐ 115,000 115,000 ‐ 0.0% Total: Other 550,952 608,000 531,000 (77,000) ‐12.7% ‐ TOTAL OTHER REVENUE 550,952 608,000 531,000 (77,000) ‐12.7%
GRAND TOTAL $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
17 Budget Summary FY21
18 Budget Summary FY21 Williamsburg-James City County Public Schools Projected Operating Expenditures by State Object Categories FY 2021
Description FY2020 Budget % Total FY2021 Budget % Total Change ($) Change (%)
Personnel Services $ 84,818,111 59.9% 88,402,200 59.7% 3,584,089$ 4.2%
Employee Benefits 38,371,564 27.1% 40,292,325 27.2% 1,920,761$ 5.0%
Purchased Services 6,246,272 4.4% 7,196,746 4.9%$ 950,474 15.2%
Internal Services 4,400 0.0% 5,450 0.0%$ 1,050 23.9%
Other Charges 5,283,759 3.7% 5,269,610 3.6%$ (14,149) -0.3%
Materials and Supplies 4,483,145 3.2% 4,414,643 3.0%$ (68,502) -1.5%
Payments to Joint Operations 1,833,756 1.3% 1,834,271 1.2%$ 515 0.0%
Capital Outlay 478,351 0.3% 687,255 0.5%$ 208,904 43.7%
Total $ 141,519,358 100.0% $ 148,102,500 100.0% $ 6,583,142 4.7%
3.0% 3.6% 1.2% 0.5% 4.9% 59.7% 27.2%
TOTAL: $148,102,500 Personnel Services Employee Benefits Purchased Services
Other Charges Materials and Supplies Payments to Joint Operations
Capital Outlay
19 Budget Summary FY21
20 Budget Summary FY21 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.
Operating 7.0% 0.6% 2.8% 3.5% Grants
Capital Improvements (CIP)
State Operated (ES,MC)
Child Nutrition Services
86.1%
FY19 Unassigned % of Fund Fund FY19 Budget FY20 Budget FY21 Budget $ Variance % change Total Balance Operating $ 137,808,944 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7% 86.1%$ 200,000 Grants 5,772,610 5,704,599 5,983,350 278,751 4.9% 3.5% - Capital Improvements (CIP) 15,119,108 3,207,950 12,019,357 8,811,407 274.7% 7.0% - State Operated (ES,MC) 1,129,059 1,092,969 1,112,150 19,181 1.8% 0.6% - Child Nutrition Services 4,710,910 4,654,780 4,762,000 107,220 2.3% 2.8% - Grand Total $ 164,540,631 $ 156,179,656 $ 171,979,357 $ 15,799,701 10.1% 100.0%$ 200,000
* Percentage total may not equal 100% due to rounding
21 Budget Summary FY21
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 enrollment changes 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 changes in enrollment (see following page) Assumes that costs will increase as depicted (e.g., 2.0% increase in wages and 7.0 % increase in employee benefits each year. These estimates are reflected in the “base budget increases.” Assumes that CIP funding for the 10th Elementary school is received in FY2022 for the school to open in FY2025.
Revenue Assumptions (NOTE: These revenue projections will not be sufficient to cover expected costs.) Assumes that local funding will increase 2.7% each year Assumes that state funding will increase 3.0% each year.
The assumptions contained herein are subject to change and are only for discussion purposes. Actual cost and revenue numbers will be finalized with each year’s respective budget proposals.
Contained within the costs are estimates for “base budget increases.” This simply means that it is reasonable to expect that our costs will increase annually due to inflationary trends.
The following analysis indicates a possible budget gap (difference between projected expenses and projected revenue) in all years, for example, FY2022’s projected budget gap is $1.5 million. This information represents estimates only and 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.
22 Budget Summary FY21 FIVE-YEAR ENROLLMENT and BUDGET PROJECTIONS FY2021 through FY2025
Williamsburg-James City County Public Schools and Low Projected Enrollment - Source: FutureThink (November 2019) Fiscal Year 2021 2022 2023 2024 2025 Grades K to 5 5,031 5,039 4,995 4,987 4,991 Grades 6 to 8 2,640 2,593 2,636 2,654 2,677 Grades 9 to 12 3,718 3,757 3,734 3,729 3,698 Grand Total 11,389 11,389 11,365 11,370 11,366 Increase/(decrease) from previous -59 0 -24 5 -4 year % Increase/(decrease) 0.0% -0.2% 0.0% 0.0%
Fiscal Year 2021 2022 2023 2024 2025 Estimated Expenditure Increases: FTE Amount FTE Amount FTE Amount FTE Amount Prior Year Base Budget $ 148,102,500 $ 153,701,897 $ 159,211,198 $ 165,126,600 Additional Building Allocations $ 2,535 $ (4,735) $ 350 $ (3,125) 10th Elementary $ - $ - $ - 32.5$ 2,150,000 Base Budget Increase $ 4,775,714 $ 5,229,939 $ 5,466,573 $ 5,893,784 Additional Staffing Costs 11.0$ 821,148 4.0$ 284,097 6.0$ 448,479 4.0$ 354,288 $ - $ - $ - Total Estimated Expenditures $ 148,102,500 11.0 $ 153,701,897 4.0 $ 159,211,198 6.0 $ 165,126,600 36.5 $ 173,521,547 % Increase 3.8% 3.6% 3.7% 5.1%
Fiscal Year 2021 2022 2023 2024 2025 Estimated Revenues Increases: % Amount % Amount % Amount % Amount Prior Year Base Budget $ 148,102,500 $ 153,701,897 $ 159,211,198 $ 165,126,600 James City County 2.7%$ 2,648,955 2.7%$ 2,720,477 2.7%$ 2,793,930 2.7%$ 2,869,366 Williamsburg 2.7%$ 277,420 2.7%$ 284,911 2.7%$ 292,603 2.7%$ 300,504 State 3.0%$ 1,172,316 3.0%$ 1,207,486 3.0%$ 1,243,710 3.0%$ 1,281,022 Other 1.0%$ 6,410 1.0%$ 6,474 1.0%$ 6,539 1.0% $ 6,604 Total Estimated Revenue $ 148,102,500 2.8%$ 152,207,602 2.8%$ 157,921,245 2.8%$ 163,547,981 2.8%$ 169,584,096
Cumulative Budget Gap - Projected additional revenue increases or expenditure reductions $ (1,494,295) $ (1,289,953) $ (1,578,619) $ (3,937,451)
Note: Additional Staffing costs only considers teaching positions based on projected enrollment as well as historical trend data for Special Education and ESL Teaching positions.
23 Budget Summary FY21
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 Rene Ewing, Chief Financial Officer, at [email protected] or call at (757) 603-6494.
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WJCC PUBLIC SCHOOLS AT-A-GLANCE
Williamsburg-James City County Public Schools (WJCC) is comprised of nine elementary schools, four middle schools, and three high schools. For the 2019-2020 School Year, enrollment for Williamsburg-James City County Public Schools has decreased. The September 30, 2019, K-12 enrollment was 11,448 representing a decrease of 13 students or 0.1% from the prior year. For FY2020, City enrollment was 1,020 and James City County enrollment was 10,428. Approximately 35% of our students are eligible for free and reduced meals under the Federal lunch program. In 2019- 2020, Williamsburg-James City County Public Schools had the equivalent staff of approximately 1,850 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.
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 DJ Montague 5380 Centerville Road James City County Williamsburg 23188 258-3022 J. Blaine Blayton 800 Jolly Pond Road James City County Williamsburg 23188 565-9300 James River 8901 Pocahontas Trail James City County Williamsburg 23185 887-1768 Laurel Lane 112 Laurel Lane James City County Williamsburg 23185 229-7597 Matoaka 4001 Brick Bat Road James City County Williamsburg 23188 564-4001 Matthew Whaley 301 Scotland Street Williamsburg Williamsburg 23185 229-1931 Norge 7311 Richmond Road James City County Williamsburg 23188 564-3372 Stonehouse 3651 Rochambeau Drive James City County Williamsburg 23188 566-4300 Middle Schools: Berkeley 1118 Ironbound Road Williamsburg Williamsburg 23188 229-8051 James Blair 101 Longhill Road Williamsburg Williamsburg 23185 603-6565 Lois Hornsby 850 Jolly Pond Road James City County Williamsburg 23188 565-9400 Toano 7817 Richmond Road James City County Toano 23168 566-4251 High Schools: Jamestown 3751 John Tyler Highway James City County Williamsburg 23185 259-3600 Lafayette 4460 Longhill Road James City County Williamsburg 23188 565-4200 Warhill 4615 Opportunity Way James City County Williamsburg 23188 565-4615 School Board & 117 Ironbound Road Williamsburg Williamsburg 23185 603-6400 Central Office
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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.
26 WJCC Organizational Chart
WJCC School Board
Superintendent
Assistant Assistant Chief Financial Superintendent Superintendent Chief of Staff Officer School Leadership School Leadership
Senior Director for Senior Director for Elementary & BB Secondary Senior Director Senior Director for Senior Director Talent Mgmt. & Communications & Principals Principals Technology Operations Student Services Org. Development Engagement
27 Director of Director of School Director of Director Director Director Director Elementary C & I/ Counseling and Secondary C & I HR Operations/ Transportation Director of Finance Employment Special Education Title I Program College & Career Compliance Readiness
Supervisor (1) Supervisors (3) Supervisors (4) Inst. Tech., CNS Student Interv. Sys. Innov. & Info. Lit. Building Security & Health Services Services SHIP Facilities & Capital Merrimac Projects
Coordinators (2) Coordinators (5) Coordinators (8) Coordinator (1) Coordinators (2) Coordinator (1) Records Admin. Coordinator (1) K-12 Literacy Coach Secondary Math Coach Multicultural HR Staffing Benefits Inst. Tech. & Student Services K-8 Literacy Fine Arts Awareness, Family & Pers. Serv. Elementary Math GED/Adult Ed Community Social Studies K-12 Language Arts/Reading Secondary Engagement Gifted Program Services Secondary Math Science K-12 ELL/World Language Internal Psychologists, Health/PE Communications Specialists, Officer Therapists
2/14/2020
FY21 Budget Calendar
Date Process Responsible Parties Detail School Board School Board approval of the Budget Present proposed Budget Calendar and receive input from the August 20, 2019 Superintendent Calendar School Board in regard to the budget process. CFO Presentation of the Capital Superintendent Superintendent presents the recommended capital budget October 1, 2019 Improvement Development CFO proposal for the School Board’s consideration in accordance Committee Recommendations Senior Director of Operations with Virginia Code Section §22.1-92. October 15, 2019 Conduct Public Hearing on Superintendent Conduct budget public hearing in accordance with Virginia 6:30 p.m. Public Hearing prior Recommended Capital Improvement CFO Code Section §22.1-92. to School Board Meeting Plan Senior Director of Operations School Board Prioritization of Capital Prioritization of Capital Improvement Development Committee November 12, 2019 Improvement Plan School Board recommendations in preparation for approval of 10-Year recommendations Capital Improvement Plan Conduct Public Hearing on Superintendent Conduct budget public hearing in accordance with Virginia November 19, 2019 Recommended Capital Improvement CFO Code Section§22.1-92. Plan Senior Director of Operations School Board A joint meeting is held to discuss budget, enrollment, and other December 3, 2019 Joint Meeting JCC Board of Supervisors matters of interest. Williamsburg City Council Adoption of the School Board Capital The School Board approves its budget proposal to forward to December 10, 2019 School Board Improvement Plan (CIP) the County and City for their consideration. Budget work session to present the Governor’s Proposed January 7,2020, School Board School Board Superintendent Budget & Localities’ Projected Budgets. 4 – 6 p.m. Budget Work Session CFO & Senior Leadership Team Present potential initiatives. January 21, 2020, School Board School Board Superintendent Budget work session to provide additional information and 4 – 6 p.m. Budget Work Session CFO & Senior Leadership Team discuss overall impact of budget inclusions. January 21, 2020, A public hearing is conducted to gather community input 6:30 p.m. Public Hearing prior Conduct pre-budget Public Hearing School Board Superintendent regarding budget priorities and suggestions. to School Board Meeting Presentation of Superintendent’s Superintendent presents the recommended budget proposal Superintendent February 18, 2020 Proposed Operating Budget to for the School Board’s consideration in accordance with CFO School Board Virginia Code Section §22.1-92. March 3, 2020, Conduct Public Hearings on Conduct budget public hearing in accordance with Virginia 6:30 p.m. Public Hearing prior School Board Proposed Operating Budget Code Section §22.1-92. to School Board Meeting School Board A joint meeting is held to discuss budget, enrollment, and other March 13, 2020 Joint Meeting JCC Board of Supervisors matters of interest. Williamsburg City Council Approval of the School Board The School Board approves its budget proposal to forward to March 17, 2020 School Board Proposed Operating Budget the County and City for their consideration. Approval of the School Board The School Board approves its budget proposal to forward to March 24, 2020 (tentative) School Board Proposed Operating Budget the County and City for their consideration Based upon the funding level provided by the County and City, Adoption of the School Board May 19, 2020 School Board the School Board is required to make any necessary Operating Budget adjustments to the proposed budget.
Based upon the funding level provided by the County and City, Adoption of the School Board May 26, 2020 (tentative) School Board the School Board is required to make any necessary Operating Budget adjustments to the proposed budget.
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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 Senior Leadership. School Board budget work sessions are 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.
29 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 11,448 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 2017.
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 16 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 her 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).
30 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 (Every Student Succeeds Act, ESSA), 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
31 READER’S GUIDE TO THE BUDGET 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.
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
32 READER’S GUIDE TO THE BUDGET Adopted Budget (School Board adopted Operating Budget based upon funding authorization/appropriation by the 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 budget development. From September 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 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 with the presentation of the Capital Improvement Development Committee’s recommendations. The CIP is then presented to the School Board for approval in December 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.
33 READER’S GUIDE TO THE BUDGET
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.
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.
34 READER’S GUIDE TO THE BUDGET
§ 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.
§ 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.
35 READER’S GUIDE TO THE BUDGET
§ 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.
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 120 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, which is usually within 120 days; 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. Unearned 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.
36 FISCAL YEAR 2021
FINANCIAL SUMMARIES All Funds
37
WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS SUMMARY of FUNDS Fiscal Year 2021
Operating $$141,519,358148,102,500
Grants $5,$5,704,599983,350
Child Nutrition Total Funds $4$4,654,780,762,000 Services $$156,179,656171,979,357
State-Operated $$1,092,9691,112,150 Programs
Capital Improvement $$3,207,95012,019,357 Project
38 Budget Components ‐ Summary of Funds
In addition to the operating funds described above, Williamsburg‐James City County Public Schools’ total resources are made upof 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.
7.0% 0.6% Operating 2.8% 3.5% Grants
Capital Improvements (CIP)
State Operated (ES,MC)
Child Nutrition Services
86.1%
% of FY19 Unassigned Fund FY19 Budget FY20 Budget FY21 Budget $ Variance % change Total Fund Balance Operating $ 137,808,944 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7% 86.1%$ 200,000 Grants 5,772,610 5,704,599 5,983,350 278,751 4.9% 3.5% ‐ Capital Improvements (CIP) 15,119,108 3,207,950 12,019,357 8,811,407 274.7% 7.0% ‐ State Operated (ES,MC) 1,129,059 1,092,969 1,112,150 19,181 1.8% 0.6% ‐ Child Nutrition Services 4,710,910 4,654,780 4,762,000 107,220 2.3% 2.8% ‐ Grand Total$ 164,540,631 $ 156,179,656 $ 171,979,357 $ 15,799,701 10.1% 100.0%$ 200,000
* Percentage total may not equal 100% due to rounding
39 Williamsburg ‐ James City County Public Schools FY21 Summary by State Object ‐ All Funds
Child State Object Description Operating Grants Nutrition Operated CIP Total 1110 Administrative Salary & Wages $ 1,956,182 $ 35,000 $ 109,255 $ 110,110 $ ‐ $ 2,210,547 1112 Superintendent Salaries & Wages 211,237 ‐ ‐ ‐ ‐ 211,237 1120 Instructional Salaries & Wages 51,644,488 2,163,833 ‐ 512,662 ‐ 54,320,983 1122 Librarian Salaries & Wages 1,092,401 ‐ ‐ ‐ ‐ 1,092,401 1123 Counselor Salaries & Wages 2,407,860 ‐ ‐ ‐ ‐ 2,407,860 1124 Supervisor Salaries & Wages 279,772 87,930 ‐ ‐ ‐ 367,702 1126 Principal Salaries & Wages 1,661,132 ‐ ‐ ‐ ‐ 1,661,132 1127 Asst Principal Salary & Wages 1,980,343 ‐ ‐ ‐ ‐ 1,980,343 1130 Other Prof. Salaries & Wages 2,881,442 343,012 48,992 64,580 ‐ 3,338,026 1131 School Nurse Salaries & Wages 1,000,288 48,988 ‐ ‐ ‐ 1,049,276 1132 Psychologist Salaries & Wages 388,195 ‐ ‐ ‐ ‐ 388,195 1133 Caseworker Salaries & Wages ‐ 17,872 ‐ ‐ ‐ 17,872 1140 Technical Salaries & Wages 2,674,313 66,378 ‐ ‐ ‐ 2,740,691 1141 Tech Support Salaries & Wages 57,930 ‐ ‐ ‐ ‐ 57,930 1142 Security Guard Salaries & Wages 497,575 ‐ ‐ ‐ ‐ 497,575 1150 Clerical Salaries & Wages 3,808,869 51,096 46,219 31,200 ‐ 3,937,384 1151 Instr Aides Salaries & Wages 4,687,596 243,563 ‐ ‐ ‐ 4,931,159 1160 Trades Salaries & Wages 1,491,934 ‐ ‐ ‐ ‐ 1,491,934 1170 Bus Driver Salaries & Wages 2,546,559 ‐ ‐ ‐ ‐ 2,546,559 1175 Bus Aids Salaries & Wages 632,970 ‐ ‐ ‐ ‐ 632,970 1180 Laborer Salaries & Wages 17,000 ‐ ‐ ‐ ‐ 17,000 1190 Service Salaries & Wages 2,805,225 ‐ 1,463,583 ‐ ‐ 4,268,808 1520 Substitute Salaries & Wages 1,700,305 15,850 ‐ 5,500 ‐ 1,721,655 1620 Supplemental Salaries & Wages 778,342 318,793 ‐ ‐ ‐ 1,097,135 1650 National Board Teacher Supplement 130,000 ‐ ‐ ‐ ‐ 130,000 1700 Stipends 1,070,242 68,518 ‐ ‐ ‐ 1,138,760 1000's Personnel Services (Wages) Total 88,402,200 3,460,833 1,668,049 724,052 ‐ 94,255,134
2100 FICA Benefits 6,784,025 261,381 127,540 55,390 ‐ 7,228,336 2210 VRS Benefits Plan 1 & 2 10,107,015 363,944 102,813 111,908 ‐ 10,685,680 2220 VRS Benefits Hybrid 2,921,346 128,900 7,478 ‐ ‐ 3,057,724 2300 HMP Benefits 17,708,051 630,289 450,000 163,868 ‐ 18,952,208 2400 Group Life Insurance 1,119,771 39,496 8,892 9,023 ‐ 1,177,182 2510 Disability Insurance Hybrid 108,315 3,439 198 ‐ ‐ 111,952 2600 Unemployment Insurance 25,000 ‐ ‐ ‐ ‐ 25,000 2700 Worker's Compensation 470,226 ‐ ‐ ‐ ‐ 470,226 2750 Retiree Health Care Credit 936,076 35,666 8,030 8,148 ‐ 987,920 2800 Other Benefits 112,500 ‐ ‐ ‐ ‐ 112,500 2000's Fringe Benefits Total 40,292,325 1,463,115 704,951 348,337 ‐ 42,808,728
1/2000's Wages & Fringe Benefits Total 128,694,525 4,923,948 2,373,000 1,072,389 ‐ 137,063,862
3000 Purchased Services 6,805,446 281,942 56,000 7,500 ‐ 7,150,888 3810 Tuition Paid‐Oth Div In‐State 20,000 ‐ ‐ ‐ ‐ 20,000 3830 Tuition Paid‐Private Schools 371,300 ‐ ‐ ‐ ‐ 371,300 3000's Purchased Services Total 7,196,746 281,942 56,000 7,500 ‐ 7,542,188
4000 Internal Services 5,450 19,702 ‐ ‐ ‐ 25,152 4000's Internal Services Total 5,450 19,702 ‐ ‐ ‐ 25,152
40 Williamsburg ‐ James City County Public Schools FY21 Summary by State Object ‐ All Funds
Child State Object Description Operating Grants Nutrition Operated CIP Total 5001 Telecommunications 332,000 ‐ ‐ ‐ ‐ 332,000 5101 Electricity 2,499,000 ‐ ‐ ‐ ‐ 2,499,000 5102 Heating Fuel 369,600 ‐ ‐ ‐ ‐ 369,600 5103 Water/Sewer Services 303,800 ‐ ‐ ‐ ‐ 303,800 5104 Refuse Removal 117,000 ‐ ‐ ‐ ‐ 117,000 5200 Communications 64,354 ‐ ‐ ‐ ‐ 64,354 5300 Insurance 304,881 ‐ ‐ ‐ ‐ 304,881 5400 Leases and Rentals 450,966 ‐ ‐ ‐ ‐ 450,966 5500 Travel 238,766 55,439 12,250 6,400 ‐ 312,855 5800 Miscellaneous 58,635 461 4,450 ‐ ‐ 63,546 5801 Dues & Memberships 121,069 ‐ ‐ ‐ ‐ 121,069 5804 Graduation Expenditures 59,000 ‐ ‐ ‐ ‐ 59,000 5805 Staff Development 170,309 1,600 ‐ ‐ ‐ 171,909 5806 Testing Services 180,230 ‐ ‐ ‐ ‐ 180,230 5000's Other Charges Total 5,269,610 57,500 16,700 6,400 ‐ 5,350,210
6000 Materials and Supplies 1,684,603 7,200 205,000 1,800 ‐ 1,898,603 6002 Food Supplies ‐ ‐ 2,025,000 ‐ ‐ 2,025,000 6003 Testing Materials ‐ 5,655 ‐ 5,655 6008 Vehicle/Powered Equip Fuels 995,000 ‐ ‐ ‐ ‐ 995,000 6009 Vehicle/Powered Equip Supplies 462,000 ‐ ‐ ‐ ‐ 462,000 6020 Textbooks and Workbooks 208,450 ‐ ‐ 500 ‐ 208,950 6030 Instructional Materials 983,140 110,633 ‐ 8,003 ‐ 1,101,776 6040 Tech‐Software/On line Content 81,450 6,000 ‐ 5,558 ‐ 93,008 6045 Technology Supplies ‐ ‐ ‐ 10,000 ‐ 10,000 6050 Non‐Capitalized Tech Hardware ‐ ‐ ‐ ‐ ‐ ‐ 6060 Non‐Capitalized Tech Infrastructure ‐ 466,000 ‐ ‐ ‐ 466,000 6000's Materials and Supplies Total 4,414,643 595,488 2,230,000 25,861 ‐ 7,265,992
7000's Tuition Payments to Joint Ops 1,834,271 3,520 ‐ ‐ ‐ 1,837,791
8100 Capital Outlay Replacement 595,990 ‐ 86,300 ‐ 5,488,261 6,170,551 8110 Technology‐Hardware Replace 24,550 ‐ ‐ ‐ ‐ 24,550 8200 Capital Outlay Additions 54,265 50,000 ‐ ‐ 6,531,096 6,635,361 8210 Technology‐Hardware Additions 12,450 28,250 ‐ ‐ ‐ 40,700 8000's Capital/Equip. Outlay Total 687,255 78,250 86,300 ‐ 12,019,357 12,871,162
9000's Other Uses of Funds ‐ 23,000 ‐ ‐ ‐ 23,000
GRAND TOTAL $ 148,102,500 $ 5,983,350 $ 4,762,000 $ 1,112,150 $ 12,019,357 $ 171,979,357
41 Williamsburg ‐ James City County Public Schools FTEs by State Object ‐ All Funds FY21
Child State Object Code Description Operating Grants Nutrition Operated CIP Total FTEs 511100 Salary ‐ Administrative 15.70 0.30 1.00 1.00 ‐ 18.00 511120 Salary ‐ Superintendent 1.00 ‐ ‐ ‐ ‐ 1.00 511200 Salary ‐ Teacher 914.90 ‐ 34.16 7.50 ‐ 956.56 511220 Salary ‐ Librarian 19.00 ‐ ‐ ‐ ‐ 19.00 511230 Salary ‐ Guidance Counselor 40.50 ‐ ‐ ‐ ‐ 40.50 511240 Salary ‐ Supervisor 3.00 1.00 ‐ ‐ ‐ 4.00 511260 Salary ‐ Principal 17.00 ‐ ‐ ‐ ‐ 17.00 511270 Salary ‐ Assistant Principal 27.00 ‐ ‐ ‐ ‐ 27.00 511300 Salary ‐ Other Professional 6.00 2.21 1.00 1.00 ‐ 10.21 511310 Salary ‐ School Nurse 19.38 0.73 ‐ ‐ ‐ 20.11 511320 Salary ‐ Psychologist 7.00 ‐ ‐ ‐ ‐ 7.00 511340 Salary ‐ Social Worker 7.00 ‐ ‐ ‐ ‐ 7.00 511390 Salary ‐ Therapist 30.69 4.22 ‐ ‐ ‐ 34.91 511400 Salary ‐ Technical 29.00 1.00 ‐ ‐ ‐ 30.00 511410 Salary ‐ Technical Support 1.00 ‐ ‐ ‐ ‐ 1.00 511420 Salary ‐ Security Guard 13.00 ‐ ‐ ‐ ‐ 13.00 511430 Salary ‐ Other Technical 15.50 ‐ ‐ ‐ ‐ 15.50 511500 Salary ‐ Clerical 103.00 2.07 1.00 1.00 ‐ 107.07 511510 Salary ‐ Teacher Assistant 220.96 ‐ 11.43 ‐ ‐ 232.39 511600 Salary ‐ Trades 19.00 ‐ ‐ ‐ ‐ 19.00 511650 Salary ‐ Mechanic 6.00 ‐ ‐ ‐ ‐ 6.00 511660 Salary ‐ Grounds worker 1.00 ‐ ‐ ‐ ‐ 1.00 511700 Salary ‐ Bus Driver 106.93 ‐ ‐ ‐ ‐ 106.93 511750 Salary ‐ Transit Aide 37.54 ‐ ‐ ‐ ‐ 37.54 511910 Salary ‐ Custodian 86.00 ‐ ‐ ‐ ‐ 86.00 511930 Salary ‐ Cafeteria Worker ‐ ‐ 48.63 ‐ ‐ 48.63 511940 Salary ‐ Cafeteria Manager ‐ ‐ 16.00 ‐ ‐ 16.00 Grand Total 1,747.10 57.12 67.63 10.50 ‐ 1,882.35
42 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.
FY 2016 FY 2017 FY 2018 FY 2019 Unassigned/ Unassigned/ Unassigned/ Unassigned/ Restricted Restricted Restricted Restricted Fund Fund Balance Fund Balance Fund Balance Fund Balance
Operating ‐ Unassigned$ 200,000 $ 200,000 $ 200,000 $ 200,000
Child Nutrition Services ‐ Restricted 497,895 711,570 956,389 925,882
Grand Total$ 697,895 $ 911,570 $ 1,156,389 $ 1,125,882
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44 FISCAL YEAR 2021
FINANCIAL SUMMARIES Operating Budget
45 Williamsburg‐James City County Public Schools FY2021 Projected Operating Revenue by Source
Description FY2020 Budget % Total FY2021 Budget % Total Change ($) Change (%) Local Appropriation: Williamsburg* $ 8,675,131 6.1%$ 8,798,423 5.9%$ 123,292 1.4% James City County* 82,958,863 58.6% 84,834,413 57.3% 1,875,550 2.3% Sub‐total 91,633,994 64.8% 93,632,836 63.2% 1,998,842 2.2% State Sales Tax: Williamsburg* 1,347,682 1.0% 1,476,408 1.0% 128,726 9.6% James City County* 12,744,195 9.0% 13,275,049 9.0% 530,854 4.2% Sub‐total 14,091,877 10.0% 14,751,457 10.0% 659,580 4.7% Total ‐ Local 105,725,871 74.7% 108,384,293 73.2% 2,658,422 2.5% State: Standards of Quality (SOQ) 30,551,995 21.6% 35,133,673 23.7% 4,581,678 15.0% Categorical/Incentive 4,523,492 3.2% 3,943,534 2.7% (579,958) ‐12.8% Total ‐ State 35,075,487 24.8% 39,077,207 26.4% 4,001,720 11.4% Total ‐ Federal 110,000 0.1% 110,000 0.1% ‐ 0.0% Total ‐ Other 608,000 0.4% 531,000 0.4% (77,000) ‐12.7% Total Operating Revenues$ 141,519,358 100.0%$ 148,102,500 100.0%$ 6,583,142 4.7%
Projected Operating Expenditures by State Function Categories
Description FY2020 Budget % Total FY2021 Budget % Total Change ($) Change (%)
Instruction 103,432,004 73.1% 108,322,130 73.1%$ 4,890,126 4.7% Student Attendance and Health** 4,928,474 3.5% 5,071,381 3.4% 142,907 2.9% Administration 3,634,459 2.6% 3,696,224 2.5% 61,765 1.7% Pupil Transportation Services 8,710,559 6.2% 9,148,562 6.2% 438,003 5.0% Operation and Maintenance Services 12,645,443 8.9% 13,306,290 9.0% 660,847 5.2% Technology*** 8,168,419 5.8% 8,557,913 5.8% 389,494 4.8% Total Operating Expenditures$ 141,519,358 100.0%$ 148,102,500 100.0%$ 6,583,142 4.7%
* Based on a City‐County split of 9.48% for the City and 90.52% 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.
46 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 2021 is 0.5553. This means that for every dollar of support called for by the SOQ, the County of James City is required to pay about 55.5 cents and the state about 44.5 cents (Williamsburg has a composite index of 0.7459).
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.
47 OPERATING BUDGET REVENUE OVERVIEW 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.
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.
48 Williamsburg‐James City County Public Schools Revenue Summary Operating Fund ‐ Preliminary Based on Governor's Budget
Description 2019 Actual 2020 Budget 2021 Budget $ Difference % Change Local Revenue: Local Appropriation Williamsburg $ 8,478,939 8,675,131 8,798,423 $ 123,292 1.4% James City County 80,745,659 82,958,863 84,834,413 1,875,550 2.3% Sub‐total 89,224,598 91,633,994 93,632,836 1,998,842 2.2%
State Sales Tax Williamsburg 1,270,267 1,347,682 1,476,408 128,726 9.6% James City County 11,817,764 12,744,195 13,275,049 530,854 4.2% Sub‐total 13,088,031 14,091,877 14,751,457 659,580 4.7% Total Local Revenue 102,312,629 105,725,871 108,384,293 2,658,422 2.5% State Revenue: Standards of Quality (SOQ) 30,843,311 30,551,995 35,133,673 4,581,678 15.0% Categorical/Incentive 3,451,074 4,523,492 3,943,534 (579,958) ‐12.8% Total State Revenue 34,294,385 35,075,487 39,077,207 4,001,720 11.4% Federal Revenue 181,300 110,000 110,000 ‐ 0.0% Other Revenue 550,952 608,000 531,000 (77,000) ‐12.7% Grand Total $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
Enrollment Assumptions:
* Based on a City‐County split of 9.52% for the City and 90.48% for the County. **Other Federal revenue included in the grants fund
REVENUE SUMMARY BY SOURCE 0.43% 26.39% 63.22%
9.96% TOTAL: $ 148,102,500
Local $93,632,836 Local (Sales Tax) $14,751,457 State $39,077,207 Other $641,000
49 Williamsburg‐James City County Public Schools Projected Revenue Detail Operating Fund ‐ Preliminary Based on Governor's Budget
Object % Code Description 2019 Actual 2020 Budget 2021 Budget $ Difference Change LOCAL REVENUE 411000 Appropriation‐Operations‐Wmsbg $ 8,478,939 $ 8,675,131 $ 8,798,423 $ 123,292 1.4% 411000 Appropriation‐Operations‐JCC 80,745,659 82,958,863 84,834,413 1,875,550 2.3% Total: Local Appropriations 89,224,598 91,633,994 93,632,836 1,998,842 2.2%/ 424083 Sales Tax Receipts ‐ Wmsbg 1,270,267 1,347,682 1,476,408 128,726 9.6% 424083 Sales Tax Receipts ‐ JCC 11,817,764 12,744,195 13,275,049 530,854 4.2% Total: Sales Tax 13,088,031 14,091,877 14,751,457 659,580 4.7%
TOTAL LOCAL REVENUE* 102,312,629 105,725,871 108,384,293 2,658,422 2.5%/ STATE REVENUE 424021 Basic School Aid ‐ JCC 21,168,567 20,767,246 23,745,452 2,978,206 14.3% 424023 Remedial Summer ‐ JCC 100,481 105,605 89,916 (15,689) ‐14.9% 424026 Gifted & Talented ‐ JCC 225,864 225,459 244,270 18,811 8.3% 424027 Remedial Education ‐ JCC 460,763 459,936 530,020 70,084 15.2% 424030 Special Education SOQ ‐ JCC 2,570,337 2,565,724 3,055,681 489,957 19.1% 424032 Textbook Payments ‐ JCC 454,846 454,029 495,315 41,286 9.1% 424035 Vocational SOQ ‐ JCC 99,380 99,202 165,919 66,717 67.3% 424039 Social Security‐Instruct‐JCC 1,228,703 1,226,497 1,368,835 142,338 11.6% 424041 Retirement ‐ Instructional‐JCC 2,705,856 2,710,018 3,189,339 479,321 17.7% 424050 Group Life‐Instructional‐JCC 81,311 85,674 96,786 11,112 13.0% 424081 English as 2nd Language‐JCC 194,592 202,188 294,217 92,029 45.5% 424021 Basic School Aid ‐ Wmsbg 1,096,750 1,167,807 1,281,843 114,036 9.8% 424023 Remedial Summer ‐ Wmsbg 9,663 9,663 10,248 585 6.1% 424026 Gifted & Talented ‐ Wmsbg 11,786 12,488 13,804 1,316 10.5% 424027 Remedial Education ‐ Wmsbg 23,808 25,476 29,952 4,476 17.6% 424030 Special Education SOQ ‐ Wmsbg 133,655 141,867 172,420 30,553 21.5% 424032 Textbook Payments ‐ Wmsbg 23,735 25,149 27,991 2,842 11.3% 424035 Vocational SOQ ‐ Wmsbg 5,186 5,495 9,637 4,142 75.4% 424039 Social Security‐Instruct‐Wmsbg 63,881 67,937 77,354 9,417 13.9% 424041 Retirement ‐ Instructional‐Wmsbg 140,962 149,860 179,973 30,113 20.1% 424050 Group Life‐Instructional‐Wmsbg 4,243 4,496 5,470 974 21.7% 424081 English as 2nd Language‐Wmsbg 38,942 40,179 49,231 9,052 22.5% Total: State ‐ SOQ 30,843,311 30,551,995 35,133,673 4,581,678 15.0%
424064 At Risk 4 Year‐Olds ‐ JCC 302,839 328,568 647,489 318,921 97.1% 424029 Compensation Supp ‐ JCC ‐ 1,240,035 ‐ (1,240,035) ‐100.0% 424045 Early Reading ‐ JCC 124,845 124,845 154,929 30,084 24.1% 424069 Reduced K‐3 Class Size ‐ JCC 391,545 392,682 480,317 87,635 22.3% 424054 Regional Programs‐Spec Ed‐JCC 372,220 343,777 360,966 17,189 5.0% 424024 Foster Care ‐JCC or Wmsbg 27,920 35,000 35,478 478 1.4% 424062 Foster Care ‐ Special Education ‐ JCC 111,180 ‐ 116,954 116,954 100.0% 424064 At Risk 4 Year‐Olds ‐ Wmsbg 15,987 18,465 36,156 17,691 95.8% 424029 Compensation Supp ‐ Wmsbg ‐ 70,430 ‐ (70,430) ‐100.0% 424045 Early Reading ‐ Wmsbg 8,446 8,446 9,937 1,491 17.7% 424069 Reduced K‐3 Class Size ‐ Wmsbg 39,231 40,394 41,024 630 1.6% 424054 Regional Programs‐Spec Ed‐Wmsb 26,442 44,112 46,318 2,206 5.0% 424057 CTE/Vocational Occup./Tech Ed Wmsbg 1,266 9,413 9,835 422 4.5% 424052 Homebound ‐ Wmsbg 13,090 13,156 10,940 (2,216) ‐16.8% 424037 HCD Indirect Costs 47,256 35,000 38,000 3,000 8.6% 424046 Supplemental Lottery Per Pupil Allocation ‐ Wmsbg 85,838 92,702 80,505 (12,197) ‐13.2% 424046 Supplemental Lottery Per Pupil Allocation ‐ JCC 1,644,971 1,662,983 1,451,967 (211,016) ‐12.7% 424067 National Board Certification Payments 157,500 ‐ ‐ ‐ 0.0%
50 Williamsburg‐James City County Public Schools Projected Revenue Detail Operating Fund ‐ Preliminary Based on Governor's Budget
Object % Code Description 2019 Actual 2020 Budget 2021 Budget $ Difference Change 424088 Industry Certifications ‐ Wmsbg 14,014 ‐ ‐ ‐ 0.0% 424100 Career Switchers 3,000 ‐ ‐ ‐ 0.0% 424093 Algebra Readiness ‐ Wmsbg 3,127 3,127 3,650 523 16.7% 424093 Algebra Readiness ‐ JCC 60,357 60,357 71,825 11,468 19.0% Games of Skill ‐ JCC ‐ ‐ 329,002 329,002 100.0% Games of Skill ‐ WMSBG ‐ ‐ 18,242 18,242 100.0% Total: State ‐ Categorical/Incentive 3,451,074 4,523,492 3,943,534 (579,958) ‐12.8%
TOTAL STATE REVENUE 34,294,385 35,075,487 39,077,207 4,001,720 11.4% FEDERAL REVENUE 483347 Impact Aid 181,300 90,000 90,000 ‐ 0.0% 413000 Medicaid ‐ 20,000 20,000 ‐ 0.0% TOTAL FEDERAL REVENUE** 181,300 110,000 110,000 ‐ 0.0%
411020 Interest on Investments 892 1,000 35,000 34,000 3400.0% 411030 Rents 40,863 25,000 35,000 10,000 40.0% 411040 WHRO‐Lease Berkeley Tower 52,324 50,000 45,000 (5,000) ‐10.0% 411050 Tuition ‐ Day School 10,281 ‐ ‐ ‐ 0.0% 411080 Special Fees from Students 63,292 85,000 85,000 ‐ 0.0% 411090 Athletic Fees 92,414 100,000 100,000 ‐ 0.0% 411070 Tuition ‐ Summer School 18,350 6,000 15,000 9,000 150.0% 412070 Refunds ‐ Other ‐ 1,000 ‐ (1,000) ‐100.0% 412095 Insurance Adjustments 27,979 10,000 10,000 ‐ 0.0% 412030 Sale of Other Equipment 30,955 10,000 11,000 1,000 10.0% 413000 Other Funds 72,661 80,000 80,000 ‐ 0.0% 412090 Custodial contract payments 140,941 125,000 ‐ (125,000) ‐100.0% 480200 E RATE ‐ 115,000 115,000 ‐ 0.0% Total: Other 550,952 608,000 531,000 (77,000) ‐12.7% ‐ TOTAL OTHER REVENUE 550,952 608,000 531,000 (77,000) ‐12.7%
GRAND TOTAL $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
51 Williamsburg‐James City County Public Schools Projected Operating Expenditures by State Function Categories FY2021
Description FY2020 Budget % Total FY2021 Budget % Total Change ($) Change (%)
Instruction$ 103,432,004 73.1%$ 108,322,130 73.1%$ 4,890,126 4.7%
Student Attendance and Health* 4,928,474 3.5% 5,071,381 3.4% 142,907 2.9%
Administration 3,634,459 2.6% 3,696,224 2.5% 61,765 1.7%
Pupil Transportation Services 8,710,559 6.2% 9,148,562 6.2% 438,003 5.0%
Operation and Maintenance Services 12,645,443 8.9% 13,306,290 9.0% 660,847 5.2%
Technology** 8,168,419 5.8% 8,557,913 5.8% 389,494 4.8%
Total$ 141,519,358 100.0%$ 148,102,500 100.0%$ 6,583,142 4.7%
*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.
5.8% 9.0% 6.2%
2.5% 73.1%
3.4%
TOTAL: $148,102,500
Instruction Student Attendance & Health* Administration
Pupil Transportation Operation & Maintenance Services Technology**
52 Williamsburg ‐ James City County Public Schools Operating Summary by Function
% Function Description 2020 FTEs 2021 FTEs Actual 2019 Budget 2020 Budget 2021 $ Change Change 1100 Instruction (Regular) 760.50 766.50 $ 59,708,050 $ 60,556,589 $ 62,762,222 $ 2,205,633 3.6% 1200 Instruction ‐ Special Education 221.50 231.50 14,138,577 15,180,381 15,990,351 809,970 5.3% 1210 Guidance Services 45.00 50.50 2,935,378 3,750,105 4,216,081 465,976 12.4% 1220 School Social Worker Services 7.00 7.00 669,604 694,746 675,805 (18,941) ‐2.7% 1230 Homebound Instruction ‐ ‐ 77,076 118,953 118,953 ‐ 0.0% 1300 Instruction ‐ Career & Technical 17.67 17.67 2,105,394 1,961,869 1,996,826 34,957 1.8% 1310 Instructional Improvement 25.90 31.10 3,218,984 3,795,332 4,365,568 570,236 15.0% 1320 Media Services 35.00 35.00 2,342,717 2,416,587 2,483,728 67,141 2.8% 1400 Instruction ‐ Gifted & Talented 15.00 15.00 1,249,113 1,184,127 1,415,108 230,981 19.5% 1410 Office of the Principal 88.50 91.50 6,794,932 7,608,796 7,963,912 355,116 4.7% 1500 Instruction ‐ Athletics 3.00 3.00 1,180,727 1,145,384 1,227,662 82,278 7.2% 1600 Instruction ‐ Summer School ‐ ‐ 232,360 271,708 281,798 10,090 3.7% 1700 Instruction ‐ Adult Education 2.00 2.00 166,712 177,247 181,830 4,583 2.6% 1800 Instruction ‐ Preschool 71.29 72.29 4,235,245 4,570,180 4,642,286 72,106 1.6% 1000's Instruction Function Total 1,292.36 1,323.06 $ 99,054,870 $ 103,432,004 $ 108,322,130 $ 4,890,126 4.7% 2110 School Board Services ‐ ‐ 248,822 378,693 438,125 59,432 15.7% 2120 Executive Services 7.00 6.00 1,036,807 1,089,869 990,110 (99,759) ‐9.2% 2140 Personnel Services 10.50 10.50 1,119,986 1,209,047 1,232,659 23,612 2.0% 2160 Fiscal Services 9.00 9.00 839,647 906,796 985,830 79,034 8.7% 2170 Purchasing Services ‐ ‐ 41,139 41,000 41,000 ‐ 0.0% 2180 Reprographic Services ‐ ‐ 5,685 9,054 8,500 (554) ‐6.1% 2100's Administration Function Total 26.50 25.50 $ 3,292,086 $ 3,634,459 $ 3,696,224 $ 61,765 1.7% 2220 Health Services 32.38 33.38 2,604,573 2,782,597 2,874,966 92,369 3.3% 2230 Psychological Services 7.00 7.00 552,984 577,915 576,128 (1,787) ‐0.3% 2240 Speech & Audiology Services 17.69 17.69 1,366,077 1,567,962 1,620,287 52,325 3.3% 2200's Attend. and Health Function Total 57.07 58.07 $ 4,523,635 $ 4,928,474 $ 5,071,381 $ 142,907 2.9% 3100 Transportation‐Mgt & Direction 11.00 11.00 825,251 774,870 882,227 107,357 13.9% 3200 Vehicle Operation 106.93 106.93 5,961,824 5,687,929 5,808,445 120,516 2.1% 3300 Transportation ‐ Monitoring Svcs 37.54 37.54 979,753 1,039,755 1,046,210 6,455 0.6% 3400 Vehicle Maintenance 7.00 7.00 889,438 988,489 955,860 (32,629) ‐3.3% 3500 School Buses ‐ Reg Purchases ‐ ‐ 658,548 219,516 455,820 236,304 107.6% 3000's Transportation Function Total 162.47 162.47 $ 9,314,814 $ 8,710,559 $ 9,148,562 $ 438,003 5.0% 4100 Oper. & Maint.‐Mgt & Direction 4.00 4.00 390,664 354,799 349,905 (4,894) ‐1.4% 4200 Oper. & Maint.‐Building Svcs. 109.31 107.00 11,010,875 10,991,165 11,185,041 193,876 1.8% 4300 Grounds Services 2.00 1.00 376,676 379,688 314,479 (65,209) ‐17.2% 4600 Security Services 11.00 13.00 828,643 869,791 971,865 102,074 11.7% 6600 Mobile Classrooms ‐ ‐ 19,634 50,000 485,000 435,000 870.0% 4/6/7000's OPS and Maint. Function Total 126.31 125.00 $ 12,626,492 $ 12,645,443 $ 13,306,290 $ 660,847 5.2% 8100 Tech Classroom Instruction 22.00 22.00 4,143,643 3,793,996 3,905,139 111,143 2.9% 8200 Tech Instructional Support 2.00 2.00 483,518 555,863 691,045 135,182 24.3% 8300 Technology Administration 27.00 29.00 3,511,337 3,426,560 3,599,729 173,169 5.1% 8600 Tech Operations & Maintenance ‐ ‐ 388,872 392,000 362,000 (30,000) ‐7.7% 8000's Technology Function Total 51.00 53.00 $ 8,527,369 $ 8,168,419 $ 8,557,913 $ 389,494 4.8% GRAND TOTAL 1,715.71 1,747.10 $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
53 Williamsburg‐James City County Public Schools Projected Operating Expenditures by State Object Categories FY 2021
Description FY2020 Budget % Total FY2021 Budget % Total Change ($) Change (%)
Personnel Services $ 84,818,111 59.9% $ 88,402,200 59.7% $ 3,584,089 4.2%
Employee Benefits 38,371,564 27.1% 40,292,325 27.2% 1,920,761 5.0%
Purchased Services 6,246,272 4.4% 7,196,746 4.9% 950,474 15.2%
Internal Services 4,400 0.0% 5,450 0.0% 1,050 23.9%
Other Charges 5,283,759 3.7% 5,269,610 3.6% (14,149) ‐0.3%
Materials and Supplies 4,483,145 3.2% 4,414,643 3.0% (68,502) ‐1.5%
Payments to Joint Operations 1,833,756 1.3% 1,834,271 1.2% 515 0.0%
Capital Outlay 478,351 0.3% 687,255 0.5% 208,904 43.7%
Total $ 141,519,358 100.0% $ 148,102,500 100.0% $ 6,583,142 4.7%
3.0% 3.6% 1.2% 0.5% 4.9% 59.7% 27.2%
TOTAL: $148,102,500 Personnel Services Employee Benefits Purchased Services Other Charges Materials and Supplies Payments to Joint Operations Capital Outlay
54 Williamsburg ‐ James City County Public Schools Operating Summary by State Object
Object Description 2020 FTEs 2021 FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change 1110 Administrative Salary & Wages 15.00 15.70 $ 1,661,738 $ 1,838,122 $ 1,956,182 $ 118,060 6.4% 1112 Superintendent Salaries & Wages 1.00 1.00 196,099 205,084 211,237 6,153 3.0% 1120 Instructional Salaries & Wages 901.40 914.90 47,992,616 49,540,078 51,644,488 2,104,410 4.2% 1122 Librarian Salaries & Wages 19.00 19.00 1,019,486 1,058,917 1,092,401 33,484 3.2% 1123 Counselor Salaries & Wages 35.00 40.50 1,706,408 2,238,435 2,407,860 169,425 7.6% 1124 Supervisor Salaries & Wages 4.00 3.00 394,347 258,933 279,772 20,839 8.0% 1126 Principal Salaries & Wages 16.00 17.00 1,443,915 1,543,683 1,661,132 117,449 7.6% 1127 Asst Principal Salary & Wages 23.00 27.00 1,346,272 1,716,947 1,980,343 263,396 15.3% 1130 Other Prof. Salaries & Wages 43.69 43.69 2,700,940 2,843,693 2,881,442 37,749 1.3% 1131 School Nurse Salaries & Wages 18.38 19.38 870,981 981,414 1,000,288 18,874 1.9% 1132 Psychologist Salaries & Wages 7.00 7.00 386,702 397,019 388,195 (8,824) ‐2.2% 1140 Technical Salaries & Wages 37.50 44.50 2,207,450 2,313,194 2,674,313 361,119 15.6% 1141 Tech Support Salaries & Wages 1.00 1.00 54,350 56,252 57,930 1,678 3.0% 1142 Security Guard Salaries & Wages 11.00 13.00 339,481 441,090 497,575 56,485 12.8% 1150 Clerical Salaries & Wages 104.00 103.00 3,511,411 3,726,686 3,808,869 82,183 2.2% 1151 Instr Aides Salaries & Wages 217.96 220.96 4,301,530 4,657,129 4,687,596 30,467 0.7% 1160 Trades Salaries & Wages 28.00 26.00 1,362,625 1,575,021 1,491,934 (83,087) ‐5.3% 1170 Bus Driver Salaries & Wages 106.93 106.93 2,051,692 2,463,597 2,546,559 82,962 3.4% 1175 Bus Aide Salaries & Wages 37.54 37.54 536,693 619,888 632,970 13,082 2.1% 1180 Laborer Salaries & Wages ‐ ‐ 17,060 16,000 17,000 1,000 6.3% 1190 Service Salaries & Wages 88.31 86.00 2,586,656 2,815,542 2,805,225 (10,317) ‐0.4% 1520 Substitute Salaries & Wages ‐ ‐ 1,843,381 1,694,805 1,700,305 5,500 0.3% 1620 Supplemental Salaries & Wages ‐ ‐ 621,871 746,340 778,342 32,002 4.3% 1650 National Board Teacher Supplement ‐ ‐ 325,295 ‐ 130,000 130,000 100.0% 1700 Stipends ‐ ‐ 1,011,729 1,070,242 1,070,242 ‐ 0.0% 1000's Personnel Services (Wages) Total 1,715.71 1,747.10 80,490,728 84,818,111 88,402,200 3,584,089 4.2% 2100 FICA Benefits ‐ ‐ 5,893,259 6,566,762 6,784,025 217,263 3.3% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 8,517,568 9,422,838 10,107,015 684,177 7.3% 2220 VRS Benefits Hybrid ‐ ‐ 2,414,967 2,408,634 2,921,346 512,712 21.3% 2300 HMP Benefits ‐ ‐ 17,155,741 17,361,978 17,708,051 346,073 2.0% 2400 Group Life Insurance ‐ ‐ 976,862 1,058,771 1,119,771 61,000 5.8% 2510 Disability Insurance ‐ ‐ 76,399 77,508 108,315 30,807 39.7% 2600 Unemployment Insurance ‐ ‐ 16,602 25,000 25,000 ‐ 0.0% 2700 Worker's Compensation ‐ ‐ 344,901 440,933 470,226 29,293 6.6% 2750 Retiree Health Care Credit ‐ ‐ 830,368 896,640 936,076 39,436 4.4% 2800 Other Benefits ‐ ‐ 335,660 112,500 112,500 ‐ 0.0% 2000's Fringe Benefits Total ‐ ‐ 36,562,326 38,371,564 40,292,325 1,920,761 5.0% 1/2000's Wages & Fringe Benefits Total 1,715.71 1,747.10 117,053,055 123,189,675 128,694,525 5,504,850 4.5%
3000 Purchased Services ‐ ‐ 6,787,243 5,850,972 6,805,446 954,474 16.3% 3810 Tuition Paid‐Oth Div In‐State ‐ ‐ 12,075 24,000 20,000 (4,000) ‐16.7% 3830 Tuition Paid‐Private Schools ‐ ‐ 197,819 371,300 371,300 ‐ 0.0% 3000's Purchased Services Total ‐ ‐ 6,997,138 6,246,272 7,196,746 950,474 15.2%
4000's Internal Services Total ‐ ‐ 7,210 4,400 5,450 1,050 23.9%
55 Williamsburg ‐ James City County Public Schools Operating Summary by State Object
Object Description 2020 FTEs 2021 FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change Continued
5001 Telecommunications ‐ ‐ 361,618 362,000 332,000 (30,000) ‐8.3% 5101 Electricity ‐ ‐ 2,381,425 2,499,900 2,499,000 (900) 0.0% 5102 Heating Fuel ‐ ‐ 259,755 348,900 369,600 20,700 5.9% 5103 Water/Sewer ‐ ‐ 244,924 323,600 303,800 (19,800) ‐6.1% 5104 Refuse Removal ‐ ‐ 104,665 117,000 117,000 ‐ 0.0% 5200 Communications ‐ ‐ 56,804 64,955 64,354 (601) ‐0.9% 5300 Insurance ‐ ‐ 276,718 287,623 304,881 17,258 6.0% 5400 Leases and Rentals ‐ ‐ 377,926 452,000 450,966 (1,034) ‐0.2% 5500 Travel ‐ ‐ 160,780 245,713 238,766 (6,947) ‐2.8% 5800 Miscellaneous ‐ ‐ 24,585 45,885 58,635 12,750 27.8% 5801 Dues & Memberships ‐ ‐ 124,137 140,875 121,069 (19,806) ‐14.1% 5804 Graduation Expenditures ‐ ‐ 56,250 57,000 59,000 2,000 3.5% 5805 Staff Development ‐ ‐ 132,763 175,808 170,309 (5,499) ‐3.1% 5806 Testing Services ‐ ‐ 261,361 162,500 180,230 17,730 10.9% 5000's Other Charges Total ‐ ‐ 4,823,710 5,283,759 5,269,610 (14,149) ‐0.3% 6000 Materials and Supplies ‐ ‐ 1,756,060 1,687,837 1,684,603 (3,234) ‐0.2% 6008 Vehicle/Powered Equip Fuels ‐ ‐ 789,092 995,000 995,000 ‐ 0.0% 6009 Vehicle/Powered Equip Supplies ‐ ‐ 487,073 476,000 462,000 (14,000) ‐2.9% 6020 Textbooks and Workbooks ‐ ‐ 391,600 225,663 208,450 (17,213) ‐7.6% 6030 Instructional Materials ‐ ‐ 1,129,483 1,000,395 983,140 (17,255) ‐1.7% 6040 Tech‐Software/On line Content ‐ ‐ 46,137 98,250 81,450 (16,800) ‐17.1% 6050 Non‐Capitalized Tech Hardware ‐ ‐ 14,701 ‐ ‐ ‐ 0.0% 6000's Materials and Supplies Total ‐ ‐ 4,614,146 4,483,145 4,414,643 (68,502) ‐1.5% 7000's Tuition Payments to Joint Ops ‐ ‐ 1,641,648 1,833,756 1,834,271 515 0.0%
8100 Capital Outlay Replacement ‐ ‐ 1,178,720 355,295 595,990 240,695 67.7% 8110 Technology‐Hardware Replace ‐ ‐ 15,643 31,100 24,550 (6,550) ‐21.1% 8200 Capital Outlay Additions ‐ ‐ 984,355 76,344 54,265 (22,079) ‐28.9% 8210 Technology‐Hardware Additions ‐ ‐ 23,643 15,612 12,450 (3,162) ‐20.3% 8000's Capital/Equip. Outlay Total ‐ ‐ 2,202,361 478,351 687,255 208,904 43.7% GRAND TOTAL 1,715.71 1,747.10 $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
56 Five‐Year Personnel Full‐Time Equivalents (FTE) History ‐ Operating Fund
Object Code Description FY17 FY18 FY19 FY20 FY21 511100 Salary ‐ Administrative 13.00 14.00 14.00 15.00 15.70 511120 Salary ‐ Superintendent 1.00 1.00 1.00 1.00 1.00 511200 Salary ‐ Teacher 859.05 868.40 892.40 901.40 914.90 511220 Salary ‐ Librarian 18.00 18.00 19.00 19.00 19.00 511230 Salary ‐ Guidance Counselor 28.00 28.00 30.00 35.00 40.50 511240 Salary ‐ Supervisor 4.00 4.00 4.00 4.00 3.00 511260 Salary ‐ Principal 15.00 16.00 16.00 16.00 17.00 511270 Salary ‐ Assistant Principal 19.00 19.00 19.00 23.00 27.00 511300 Salary ‐ Other Professional 5.00 5.00 6.00 6.00 6.00 511310 Salary ‐ School Nurse 17.38 17.38 18.38 18.38 19.38 511320 Salary ‐ Psychologist 7.00 7.00 7.00 7.00 7.00 511340 Salary ‐ Social Worker 7.00 7.00 7.00 7.00 7.00 511390 Salary ‐ Therapist 29.19 29.19 29.19 30.69 30.69 511400 Salary ‐ Technical 17.20 17.20 18.20 28.00 29.00 511410 Salary ‐ Technical Support 11.00 11.00 12.00 1.00 1.00 511420 Salary ‐ Security Guard 9.00 9.00 9.00 11.00 13.00 511430 Salary ‐ Other Technical 9.00 9.00 9.00 9.50 15.50 511500 Salary ‐ Clerical 100.50 101.00 104.00 104.00 103.00 511510 Salary ‐ Teacher Assistant 211.71 213.71 215.96 217.96 220.96 511600 Salary ‐ Trades 17.00 17.00 19.00 19.00 19.00 511650 Salary ‐ Mechanic 7.00 7.00 7.00 7.00 6.00 511660 Salary ‐ Grounds worker 3.00 3.00 3.00 2.00 1.00 511700 Salary ‐ Bus Driver 101.93 101.93 106.93 106.93 106.93 511750 Salary ‐ Transit Aide 35.54 35.54 37.54 37.54 37.54 511910 Salary ‐ Custodian 87.31 87.31 88.31 88.31 86.00 Grand Total 1,632.81 1,646.66 1,692.91 1,715.71 1,747.10
Five‐Year FTE History Operating Fund 1,800 1,747.10 1,691.91 1,715.71 1,700 1,632.81 1,646.66 1,600
1,500
1,400
1,300 FY17 FY18 FY19 FY20 FY21
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58 FISCAL YEAR 2021
FINANCIAL SUMMARIES Cost Center Detail
59 Williamsburg ‐ James City County Public Schools Operating Summary by Cost Center FY2021 Budget
Cost Center Description 2020 FTEs 2021 FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change 000 PreK‐12 School Division 3.00 8.00 $ 3,088,681 $ 3,684,130 $ 4,179,277 $ 495,147 13.4% 100 Preschool 71.29 72.29 4,195,201 4,538,155 4,612,511 74,356 1.6% 200 Clara Byrd Baker Elementary 60.72 61.72 3,640,245 4,256,892 4,523,899 267,007 6.3% 205 DJ Montague Elementary 57.22 59.22 3,305,001 3,862,487 4,382,726 520,239 13.5% 210 J Blaine Blayton Elementary 54.72 55.72 3,403,547 3,687,905 4,015,952 328,047 8.9% 215 James River Elementary 61.22 61.22 3,569,912 4,305,500 4,253,416 (52,084) ‐1.2% 220 Matoaka Elementary 72.72 74.22 4,840,384 5,420,532 5,729,878 309,346 5.7% 225 Matthew Whaley Elementary 58.72 56.72 3,598,349 4,325,124 4,279,666 (45,458) ‐1.1% 230 Norge Elementary 64.23 66.23 3,873,130 4,285,981 4,733,661 447,680 10.4% 235 Laurel Lane Elementary 52.23 52.23 3,304,723 3,611,914 3,855,380 243,466 6.7% 240 Stonehouse Elementary 72.72 74.22 4,804,303 5,765,364 5,664,765 (100,599) ‐1.7% 300 Berkeley Middle 70.67 72.17 4,777,641 5,683,981 5,781,455 97,474 1.7% 303 James Blair Middle 60.75 60.25 3,529,453 4,326,405 4,335,644 9,239 0.2% 305 Lois Hornsby Middle 81.25 83.75 4,686,766 6,331,682 6,404,281 72,599 1.1% 310 Toano Middle 73.50 73.00 4,448,259 5,689,745 5,721,231 31,486 0.6% 400 Jamestown High 103.00 104.00 8,020,532 8,828,721 9,085,376 256,655 2.9% 405 Lafayette High 99.00 101.00 7,222,147 8,219,155 8,704,617 485,462 5.9% 410 Warhill High 120.00 120.00 7,359,316 9,315,382 9,550,101 234,719 2.5% 500 Student Services 23.00 24.50 2,216,462 2,380,548 2,449,814 69,266 2.9% 505 Media/Technology Services 13.00 13.00 1,630,925 1,824,558 1,962,758 138,200 7.6% 510 Vocational Education 2.00 3.00 654,707 665,013 756,424 91,411 13.7% 515 Gifted & Talented 1.00 1.00 350,459 387,651 393,056 5,405 1.4% 520 Special Education Services 38.19 42.19 15,531,341 5,428,338 5,759,965 331,627 6.1% 525 Health/Homebound Services 32.38 33.38 2,658,753 2,884,863 2,977,232 92,369 3.2% 530 Curriculum & Instruction 27.90 33.10 3,362,425 3,599,719 4,044,141 444,422 12.3% 535 Executive Services 3.00 3.00 584,646 776,099 802,072 25,973 3.3% 540 Communications Services 5.00 5.00 631,708 699,466 749,952 50,486 7.2% 543 Chief of Staff 2.00 1.00 281,745 340,337 234,473 (105,864) ‐31.1% 545 Asst. Supt. of Elem School Leadrshp 3.50 4.00 658,369 603,597 690,804 87,207 14.4% 550 Asst. Supt. of Sec School Leadrshp 2.50 4.00 308,469 582,900 899,693 316,793 54.3% 555 Human Resources 10.50 10.50 1,207,514 1,296,577 1,304,239 7,662 0.6% 560 Finance/Business Services 9.00 9.00 1,074,680 1,120,993 1,203,830 82,837 7.4% 565 Technology Services 28.00 30.00 5,971,060 5,380,009 5,671,557 291,548 5.4% 570 Transportation Services 162.47 162.47 8,540,808 8,631,535 9,064,808 433,273 5.0% 575 Operations 115.31 112.00 8,311,455 8,778,100 9,323,846 545,746 6.2% 999 Year End Spending Plan ‐ ‐ 1,696,151 ‐ ‐ ‐ 0.0% TOTAL 1,715.71 1,747.10 $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
60 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change Cost Center 000 ‐ PreK‐12 Division 1120 Instructional Salaries & Wages 3.00 3.00 ‐ 0.0% 1123 Counselor Salaries & Wages ‐ 5.00 5.00 100.0% 3.00 8.00 5.00 166.7% Cost Center 100 ‐ Preschool 1120 Instructional Salaries & Wages 36.00 36.00 ‐ 0.0% 1124 Supervisor Salaries & Wages 1.00 ‐ (1.00) ‐100.0% 1126 Principal Salaries & Wages ‐ 1.00 1.00 100.0% 1127 Asst Principal Salary & Wages ‐ 1.00 1.00 100.0% 1150 Clerical Salaries & Wages 2.00 2.00 ‐ 0.0% 1151 Instr Aides Salaries & Wages 32.29 32.29 ‐ 0.0% 71.29 72.29 1.00 1.4% Cost Center 200 ‐ Clara Byrd Baker 1120 Instructional Salaries & Wages 37.72 37.72 ‐ 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 15.00 16.00 1.00 6.7% 60.72 61.72 1.00 1.6% Cost Center 205 ‐ DJ Montague 1120 Instructional Salaries & Wages 36.72 38.72 2.00 5.4% 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 13.00 13.00 ‐ 0.0% 57.22 59.22 2.00 3.5%
61 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change Cost Center 210 ‐ J. Blaine Blayton 1120 Instructional Salaries & Wages 36.22 37.22 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 11.00 11.00 ‐ 0.0% 54.72 55.72 1.00 1.8% Cost Center 215 ‐ James River 1120 Instructional Salaries & Wages 38.72 38.72 ‐ 0.0% 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 15.00 15.00 ‐ 0.0% 61.22 61.22 ‐ 0.0% Cost Center 220 ‐ Matoaka 1120 Instructional Salaries & Wages 48.22 49.72 1.50 3.1% 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 3.50 3.50 ‐ 0.0% 1151 Instr Aides Salaries & Wages 16.00 16.00 ‐ 0.0% 72.72 74.22 1.50 2.1% Cost Center 225 ‐ Matthew Whaley 1120 Instructional Salaries & Wages 37.72 35.72 (2.00) ‐5.3% 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 13.00 13.00 ‐ 0.0% 58.72 56.72 (2.00) ‐3.4%
62 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change Cost Center 230 ‐ Norge 1120 Instructional Salaries & Wages 41.73 42.73 1.00 2.4% 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 3.50 3.50 ‐ 0.0% 1151 Instr Aides Salaries & Wages 14.00 15.00 1.00 7.1% 64.23 66.23 2.00 3.1%
Cost Center 235 ‐ Laurel Lane 1120 Instructional Salaries & Wages 35.73 35.73 ‐ 0.0% 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 9.00 9.00 ‐ 0.0% 52.23 52.23 ‐ 0.0% Cost Center 240 ‐ Stonehouse 1120 Instructional Salaries & Wages 49.22 50.72 1.50 3.0% 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 3.50 3.50 ‐ 0.0% 1151 Instr Aides Salaries & Wages 15.00 15.00 ‐ 0.0% 72.72 74.22 1.50 2.1% Cost Center 300 ‐ Berkeley 1120 Instructional Salaries & Wages 48.00 49.00 1.00 2.1% 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% 1142 Security Guard Salaries & Wages 0.50 1.00 0.50 100.0% 1150 Clerical Salaries & Wages 5.00 5.00 ‐ 0.0% 1151 Instr Aides Salaries & Wages 11.17 11.17 ‐ 0.0% 70.67 72.17 1.50 2.1%
63 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change Cost Center 303 ‐ James Blair 1120 Instructional Salaries & Wages 43.00 42.00 (1.00) ‐2.3% 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% 1142 Security Guard Salaries & Wages 0.50 1.00 0.50 100.0% 1150 Clerical Salaries & Wages 5.00 5.00 ‐ 0.0% 1151 Instr Aides Salaries & Wages 6.25 6.25 ‐ 0.0% 60.75 60.25 (0.50) ‐0.8%
Cost Center 305 ‐ Lois Hornsby 1120 Instructional Salaries & Wages 57.50 59.50 2.00 3.5% 1122 Librarian Salaries & Wages 1.00 1.00 ‐ 0.0% 1123 Counselor Salaries & Wages 3.00 3.00 ‐ 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 0.50 1.00 0.50 100.0% 1150 Clerical Salaries & Wages 5.00 5.00 ‐ 0.0% 1151 Instr Aides Salaries & Wages 11.25 11.25 ‐ 0.0% 81.25 83.75 2.50 3.1% Cost Center 310 ‐ Toano 1120 Instructional Salaries & Wages 52.00 51.00 (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% 1142 Security Guard Salaries & Wages 0.50 1.00 0.50 100.0% 1150 Clerical Salaries & Wages 5.00 5.00 ‐ 0.0% 1151 Instr Aides Salaries & Wages 10.00 10.00 ‐ 0.0% 73.50 73.00 (0.50) ‐0.7%
64 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change Cost Center 400 ‐ Jamestown 1120 Instructional Salaries & Wages 77.00 77.00 ‐ 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 3.00 1.00 50.0% 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 6.00 6.00 ‐ 0.0% 103.00 104.00 1.00 1.0% Cost Center 405 ‐ Lafayette 1120 Instructional Salaries & Wages 69.00 69.00 ‐ 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 3.00 1.00 50.0% 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 10.00 11.00 1.00 10.0% 99.00 101.00 2.00 2.0% Cost Center 410 ‐ Warhill 1120 Instructional Salaries & Wages 89.00 88.00 (1.00) ‐1.1% 1122 Librarian Salaries & Wages 2.00 2.00 ‐ 0.0% 1123 Counselor Salaries & Wages 5.00 5.00 ‐ 0.0% 1126 Principal Salaries & Wages 1.00 1.00 ‐ 0.0% 1127 Asst Principal Salary & Wages 2.00 3.00 1.00 50.0% 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 10.00 10.00 ‐ 0.0% 120.00 120.00 ‐ 0.0% Cost Center 500 ‐ Student Services 1110 Administrative Salary & Wages 1.00 1.00 ‐ 0.0% 1120 Instructional Salaries & Wages 5.00 6.00 1.00 20.0% 1123 Counselor Salaries & Wages ‐ 0.50 0.50 100.0% 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 2.00 2.00 ‐ 0.0% 23.00 24.50 1.50 6.5%
65 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change
Cost Center 505 ‐ Media/Technology Services 1120 Instructional Salaries & Wages 12.00 12.00 ‐ 0.0% 1124 Supervisor Salaries & Wages 1.00 1.00 ‐ 0.0% 13.00 13.00 ‐ 0.0%
Cost Center 510 ‐ Career & Technical Services 1110 Administrative Salary & Wages 1.00 1.00 ‐ 0.0% 1120 Instructional Salaries & Wages 1.00 2.00 1.00 100.0% 2.00 3.00 1.00 50.0% 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 16.00 18.00 2.00 12.5% 1130 Other Prof. Salaries & Wages 17.69 17.69 ‐ 0.0% 1140 Technical Salaries & Wages 2.50 4.50 2.00 80.0% 1150 Clerical Salaries & Wages 1.00 1.00 ‐ 0.0% 38.19 42.19 4.00 10.5% Cost Center 525 ‐ Health/Homebound Services 1124 Supervisor Salaries & Wages 1.00 1.00 ‐ 0.0% 1130 Other Prof. Salaries & Wages 13.00 13.00 ‐ 0.0% 1131 School Nurse Salaries & Wages 18.38 19.38 1.00 5.4% 32.38 33.38 1.00 3.1% Cost Center 530 ‐ Curriculum & Instruction 1110 Administrative Salary & Wages 1.00 1.70 0.70 70.0% 1120 Instructional Salaries & Wages 25.90 29.40 3.50 13.5% 1140 Technical Salaries & Wages ‐ 1.00 1.00 100.0% 1150 Clerical Salaries & Wages 1.00 1.00 ‐ 0.0% 27.90 33.10 5.20 18.6% 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%
66 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change Cost Center 540 ‐ Communications Services 1110 Administrative Salary & Wages 1.00 1.00 ‐ 0.0% 1130 Other Professional Salaries & Wages 3.00 3.00 ‐ 0.0% 1150 Clerical Salaries & Wages 1.00 1.00 ‐ 0.0% 5.00 5.00 ‐ 0.0%
Cost Center 543 ‐ Chief of Staff 1110 Administrative Salary & Wages 1.00 1.00 ‐ 0.0% 1150 Clerical Salaries & Wages 1.00 ‐ (1.00) ‐100.0% 2.00 1.00 (1.00) ‐50.0%
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 2.00 1.00 100.0% 1141 Tech Support Salaries & Wages 1.00 1.00 ‐ 0.0% 1150 Clerical Salaries & Wages 0.50 1.00 0.50 100.0% 3.50 5.00 1.50 42.9% Cost Center 550 ‐ Asst. Superintendent of Secondary School Leadership 1110 Administrative Salary & Wages 1.00 1.00 ‐ 0.0% 1120 Instructional Salaries & Wages 1.00 1.00 ‐ 0.0% 1150 Clerical Salaries & Wages 0.50 1.00 0.50 100.0% 2.50 3.00 0.50 20.0% 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 2.00 2.00 ‐ 0.0% 1140 Technical Salaries & Wages 2.00 1.00 (1.00) ‐50.0% 1150 Clerical Salaries & Wages 5.00 6.00 1.00 20.0% 9.00 9.00 ‐ 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 25.00 27.00 2.00 8.0% 1150 Clerical Salaries & Wages 1.00 1.00 ‐ 0.0% 28.00 30.00 2.00 7.1%
67 FY 2021 FTE (Full‐Time Equivalents) Comparison to FY 2020
2019‐2020 2020‐2021 Object Description FTEs FTEs Change % Change Cost Center 570 ‐ Transportation 1110 Administrative Salary & Wages 1.00 1.00 ‐ 0.0% 1140 Technical Salaries & Wages 5.00 8.00 3.00 60.0% 1150 Clerical Salaries & Wages 5.00 3.00 (2.00) ‐40.0% 1160 Trades Salaries & Wages 7.00 6.00 (1.00) ‐14.3% 1170 Bus Driver Salaries & Wages 106.93 106.93 ‐ 0.0% 1175 Bus Aide Salaries & Wages 37.54 37.54 ‐ 0.0% 162.47 162.47 ‐ 0.0% Cost Center 575 ‐ Operations 1110 Administrative Salary & Wages 1.00 1.00 ‐ 0.0% 1140 Technical Salaries & Wages 2.00 2.00 ‐ 0.0% 1150 Clerical Salaries & Wages 3.00 3.00 ‐ 0.0% 1160 Trades Salaries & Wages 21.00 20.00 (1.00) ‐4.8% 1190 Service Salaries & Wages 88.31 86.00 (2.31) ‐2.6% 115.31 112.00 (3.31) ‐2.9% GRAND TOTAL 1,715.71 1,747.10 31.39 1.8%
68 Fiscal Year 2021 COST CENTERS
No. Cost Center CC Manager 000 Pre‐K through 12 School Divison Rene Ewing 100 Pre‐School Amy Gulick 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 Laurel Lane Elementary Karen Swann 240 Stonehouse Elementary Melissa White 300 Berkeley Middle School Panagiotis Tsigaridas 303 James Blair Middle School Crystal Haskins 305 Lois Hornsby Middle School Jessica Ellison 310 Toano Middle School Tracey Jones 400 Jamestown High School Howard Townsend 405 Lafayette High School Daniel Miani 410 Warhill High School Jeff Carroll 500 Student Services Stephanie Bourgeois 505 Media Technology Services Pattie Bowen 510 Career Readiness Jessica Walter 515 Gifted and Talented Ann Colorado 520 Special Education Services Stacia Barreau 525 Health/Homebound Services Janice Fowler 530 Curriculum & Instruction TBD 535 Superintendent's Office Olwen Herron 540 Communication Services Eileen Cox 543 Chief of Staff Corey Murphy 545 Asst. Supt. For Elem School Leadership Sean Walker 550 Asst. Supt. For Sec School Leadership Cathy Worley 555 Human Resources Tim Baker 560 Finance Rene Ewing 565 Technology Brian Landers 570 Transportation John Lambusta 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
69 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 000 ‐ PreK‐12 Division 1120 Instructional Salaries & Wages 3.00 3.00 $ 29,863 $ 195,000 $ 195,000 $ ‐ 0.0% 1123 Counselor Salaries & Wages ‐ 5.00 ‐ ‐ 275,000 275,000 100.0% 1520 Substitute Salaries & Wages ‐ ‐ 1,106,061 1,143,305 1,143,305 ‐ 0.0% 1620 Supplemental Salaries & Wages ‐ ‐ 39,257 134,680 152,680 18,000 13.4% 1700 Stipends ‐ ‐ 1,011,729 1,070,242 1,070,242 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 166,937 194,557 217,435 22,878 11.8% 2210 VRS Benefits ‐ ‐ 25 30,396 76,101 45,705 150.4% 2300 HMP Benefits ‐ ‐ 29,558 45,000 105,000 60,000 133.3% 2400 Group Life Insurance ‐ ‐ 3 2,554 6,239 3,685 144.3% 2600 Unemployment Insurance ‐ ‐ 16,602 25,000 25,000 ‐ 0.0% 2700 Worker's Compensation ‐ ‐ 344,901 440,933 470,226 29,293 6.6% 2750 Retiree Health Care Credit ‐ ‐ 2 2,340 5,668 3,328 142.2% 2800 Other Benefits ‐ ‐ 69,665 112,500 112,500 ‐ 0.0% 3000 Purchased Services ‐ ‐ (2,640) ‐ 20,000 20,000 0.0% 5300 Insurance ‐ ‐ 276,718 287,623 304,881 17,258 6.0% 3.00 8.00 $ 3,088,681 $ 3,684,130 $ 4,179,277 $ 495,147 13.4%
70 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 100 ‐ Preschool 1120 Instructional Salaries & Wages 36.00 36.00 $ 1,964,411 $ 2,142,909 $ 2,203,536 $ 60,627 2.8% 1124 Supervisor Salaries & Wages 1.00 ‐ 75,739 78,390 ‐ (78,390) ‐100.0% 1126 Principal Salaries & Wages ‐ 1.00 ‐ ‐ 80,742 80,742 100.0% 1127 Asst Principal Salary & Wages ‐ 1.00 ‐ ‐ 71,791 71,791 100.0% 1150 Clerical Salaries & Wages 2.00 2.00 78,166 81,668 84,204 2,536 3.1% 1151 Instr Aides Salaries & Wages 32.29 32.29 575,172 626,992 641,853 14,861 2.4% 1620 Supplemental Salaries & Wages ‐ ‐ 48,426 55,000 50,000 (5,000) ‐9.1% 1650 National Board Teacher Bonus ‐ ‐ 20,000 ‐ 10,000 10,000 100.0% 2100 FICA Benefits ‐ ‐ 198,806 228,349 240,373 12,024 5.3% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 355,654 412,852 351,767 (61,085) ‐14.8% 2220 VRS Benefits Hybrid ‐ ‐ 53,775 55,190 53,773 (1,417) ‐2.6% 2300 HMP Benefits ‐ ‐ 703,606 708,184 693,900 (14,284) ‐2.0% 2400 Group Life Insurance ‐ ‐ 34,372 39,103 32,697 (6,406) ‐16.4% 2510 Disability Insurance Hybrid ‐ ‐ 1,406 1,443 1,395 (48) ‐3.3% 2750 Retiree Health Care Credit ‐ ‐ 31,333 35,820 29,525 (6,295) ‐17.6% 2800 Other Benefits ‐ ‐ 610 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 1,303 2,000 2,450 450 22.5% 5200 Communications ‐ ‐ 950 950 950 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 2,705 2,705 2,705 ‐ 0.0% 5500 Travel ‐ ‐ 3,919 4,200 3,450 (750) ‐17.9% 5801 Dues & Memberships ‐ ‐ 69 150 150 ‐ 0.0% 5805 Staff Development ‐ ‐ 2,500 2,500 3,500 1,000 40.0% 6000 Materials and Supplies ‐ ‐ 11,302 16,000 16,000 ‐ 0.0% 6020 Textbooks and Workbooks ‐ ‐ 312 250 500 250 100.0% 6030 Instructional Materials ‐ ‐ 22,710 21,000 22,000 1,000 4.8% 6040 Tech‐Software/On line Content ‐ ‐ 3,644 3,500 3,750 250 7.1% 8100 Capital Outlay Replacement ‐ ‐ 2,245 3,000 5,000 2,000 66.7% 8110 Technology‐Hardware Replacement ‐ ‐ ‐ ‐ 2,000 2,000 100.0% 8200 Capital Outlay Additions ‐ ‐ 2,066 16,000 4,500 (11,500) ‐71.9% 71.29 72.29 $ 4,195,201 $ 4,538,155 $ 4,612,511 $ 74,356 1.6%
71 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 200 ‐ Clara Byrd Baker 1120 Instructional Salaries & Wages 37.72 37.72 $ 1,888,021 $ 2,083,719 $ 2,228,595 $ 144,876 7.0% 1122 Librarian Salaries & Wages 1.00 1.00 45,918 47,525 48,946 1,421 3.0% 1123 Counselor Salaries & Wages 1.50 1.50 82,680 110,304 111,536 1,232 1.1% 1126 Principal Salaries & Wages 1.00 1.00 74,750 85,627 88,196 2,569 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 60,790 62,918 66,524 3,606 5.7% 1150 Clerical Salaries & Wages 3.50 3.50 102,703 102,333 105,403 3,070 3.0% 1151 Instr Aides Salaries & Wages 15.00 16.00 146,108 304,345 300,242 (4,103) ‐1.3% 1520 Substitute Salaries & Wages ‐ ‐ ‐ ‐ ‐ ‐ 0.0% 1620 Supplemental Salaries & Wages ‐ ‐ 462 ‐ ‐ ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 25,000 ‐ 12,500 12,500 100.0% 2100 FICA Benefits ‐ ‐ 178,108 213,397 226,588 13,191 6.2% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 314,330 364,188 411,936 47,748 13.1% 2210 VRS Benefits Hybrid ‐ ‐ 59,220 76,514 78,179 1,665 2.2% 2300 HMP Benefits ‐ ‐ 422,471 554,895 588,600 33,705 6.1% 2400 Group Life Insurance ‐ ‐ 31,270 36,822 39,518 2,696 7.3% 2510 Disability Insurance Hybrid ‐ ‐ 1,549 2,008 2,180 172 8.6% 2750 Retiree Health Care Credit ‐ ‐ 28,588 33,732 35,683 1,951 5.8% 2800 Other Benefits ‐ ‐ 10,525 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 674 1,335 500 (835) ‐62.5% 5101 Electricity ‐ ‐ 85,876 84,000 87,000 3,000 3.6% 5102 Heating Fuel ‐ ‐ 3,428 4,000 4,000 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 13,599 21,000 21,000 ‐ 0.0% 5200 Communications ‐ ‐ 40 200 150 (50) ‐25.0% 5400 Leases and Rentals ‐ ‐ 11,393 11,393 11,393 ‐ 0.0% 5500 Travel ‐ ‐ 82 ‐ ‐ ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 307 150 150 ‐ 0.0% 5805 Staff Development ‐ ‐ ‐ 800 800 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 22,907 25,392 26,442 1,050 4.1% 6020 Textbooks and Workbooks ‐ ‐ 900 900 900 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 28,546 29,395 26,938 (2,457) ‐8.4% 60.72 61.72 $ 3,640,245 $ 4,256,892 $ 4,523,899 $ 267,007 6.3%
72 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 205 ‐ DJ Montague 1120 Instructional Salaries & Wages 36.72 38.72 $ 1,688,477 $ 1,861,288 $ 2,192,152 $ 330,864 17.8% 1122 Librarian Salaries & Wages 1.00 1.00 48,960 50,674 52,192 1,518 3.0% 1123 Counselor Salaries & Wages 1.00 1.00 47,536 49,200 50,919 1,719 3.5% 1126 Principal Salaries & Wages 1.00 1.00 95,816 99,170 102,145 2,975 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 62,279 64,459 72,259 7,800 12.1% 1150 Clerical Salaries & Wages 3.50 3.50 98,659 103,635 106,019 2,384 2.3% 1151 Instr Aides Salaries & Wages 13.00 13.00 124,182 294,252 280,795 (13,457) ‐4.6% 1620 Supplemental Salaries & Wages ‐ ‐ 2,237 ‐ 2,200 2,200 100.0% 1650 National Board Teacher Bonus ‐ ‐ 17,500 ‐ 5,000 5,000 100.0% 2100 FICA Benefits ‐ ‐ 159,722 193,149 219,071 25,922 13.4% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 275,518 322,307 373,699 51,392 15.9% 2220 VRS Benefits Hybrid ‐ ‐ 58,194 75,823 100,957 25,134 33.1% 2300 HMP Benefits ‐ ‐ 411,911 523,231 591,790 68,559 13.1% 2400 Group Life Insurance ‐ ‐ 28,166 33,262 38,204 4,942 14.9% 2510 Disability Insurance Hybrid ‐ ‐ 1,522 1,980 2,740 760 38.4% 2750 Retiree Health Care Credit ‐ ‐ 25,539 30,468 34,557 4,089 13.4% 2800 Other Benefits ‐ ‐ 10,064 ‐ ‐ ‐ 0.0% 5101 Electricity ‐ ‐ 70,314 75,000 75,000 ‐ 0.0% 5102 Heating Fuel ‐ ‐ 2,074 2,300 2,300 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 11,757 13,500 13,500 ‐ 0.0% 5200 Communications ‐ ‐ 129 450 350 (100) ‐22.2% 5400 Leases and Rentals ‐ ‐ 10,990 15,107 12,900 (2,207) ‐14.6% 5500 Travel ‐ ‐ ‐ ‐ 250 250 100.0% 5801 Dues & Memberships ‐ ‐ 249 ‐ ‐ ‐ 0.0% 5805 Staff Development ‐ ‐ 1,780 400 300 (100) ‐25.0% 6000 Materials and Supplies ‐ ‐ 23,023 23,532 28,139 4,607 19.6% 6030 Instructional Materials ‐ ‐ 26,401 26,500 21,638 (4,862) ‐18.3% 8100 Capital Outlay Replacement ‐ ‐ 2,002 2,800 3,200 400 14.3% 8210 Technology‐Hardware Additions ‐ ‐ ‐ ‐ 450 450 100.0% 57.22 59.22 $ 3,305,001 $ 3,862,487 $ 4,382,726 $ 520,239 13.5%
73 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 210 ‐ J Blaine Blayton 1120 Instructional Salaries & Wages 36.22 37.22 $ 1,639,492 $ 1,741,416 $ 1,901,351 $ 159,935 9.2% 1122 Librarian Salaries & Wages 1.00 1.00 65,532 67,826 69,856 2,030 3.0% 1123 Counselor Salaries & Wages 1.00 1.00 45,396 46,985 51,164 4,179 8.9% 1126 Principal Salaries & Wages 1.00 1.00 86,169 89,563 92,210 2,647 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 62,266 64,445 69,869 5,424 8.4% 1150 Clerical Salaries & Wages 3.50 3.50 96,576 100,467 104,150 3,683 3.7% 1151 Instr Aides Salaries & Wages 11.00 11.00 120,163 201,309 213,019 11,710 5.8% 1620 Supplemental Salaries & Wages ‐ ‐ 9,292 2,900 6,050 3,150 108.6% 1650 National Board Teacher Bonus ‐ ‐ 7,500 ‐ 5,000 5,000 100.0% 2100 FICA Benefits ‐ ‐ 153,063 176,498 192,219 15,721 8.9% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 244,764 266,450 295,973 29,523 11.1% 2220 VRS Benefits Hybrid ‐ ‐ 86,009 85,736 120,713 34,977 40.8% 2300 HMP Benefits ‐ ‐ 518,041 575,050 613,731 38,681 6.7% 2400 Group Life Insurance ‐ ‐ 27,754 29,424 33,517 4,093 13.9% 2510 Disability Insurance Hybrid ‐ ‐ 2,249 2,686 2,995 309 11.5% 2750 Retiree Health Care Credit ‐ ‐ 25,314 26,954 30,263 3,309 12.3% 2800 Other Benefits ‐ ‐ 140 ‐ ‐ ‐ 0.0% 5101 Electricity ‐ ‐ 119,336 115,000 120,000 5,000 4.3% 5102 Heating Fuel ‐ ‐ 1,866 2,200 2,200 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 30,757 30,000 31,000 1,000 3.3% 5200 Communications ‐ ‐ 114 500 500 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 14,452 14,500 14,500 ‐ 0.0% 5500 Travel ‐ ‐ ‐ 300 300 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 564 300 300 ‐ 0.0% 5805 Staff Development ‐ ‐ 3,741 1,500 1,500 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 11,515 12,750 10,950 (1,800) ‐14.1% 6030 Instructional Materials ‐ ‐ 30,774 32,146 31,622 (524) ‐1.6% 8100 Capital Outlay Replacement ‐ ‐ 708 1,000 1,000 ‐ 0.0% 54.72 55.72 $ 3,403,547 $ 3,687,905 $ 4,015,952 $ 328,047 8.9%
74 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 215 ‐ James River 1120 Instructional Salaries & Wages 38.72 38.72 $ 1,786,836 $ 2,102,485 $ 2,023,058 $ (79,427) ‐3.8% 1122 Librarian Salaries & Wages 1.00 1.00 49,944 51,692 53,242 1,550 3.0% 1123 Counselor Salaries & Wages 1.00 1.00 52,544 54,383 56,012 1,629 3.0% 1126 Principal Salaries & Wages 1.00 1.00 87,013 90,403 93,115 2,712 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 67,955 70,333 72,443 2,110 3.0% 1150 Clerical Salaries & Wages 3.50 3.50 106,456 112,768 115,391 2,623 2.3% 1151 Instr Aides Salaries & Wages 15.00 15.00 139,985 289,220 296,449 7,229 2.5% 2100 FICA Benefits ‐ ‐ 166,804 212,909 207,294 (5,615) ‐2.6% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 263,970 327,229 315,255 (11,974) ‐3.7% 2220 VRS Benefits Hybrid ‐ ‐ 92,898 111,419 134,767 23,348 21.0% 2300 HMP Benefits ‐ ‐ 499,488 607,490 629,734 22,244 3.7% 2400 Group Life Insurance ‐ ‐ 30,130 36,647 36,283 (364) ‐1.0% 2510 Disability Insurance Hybrid ‐ ‐ 2,429 3,194 3,500 306 9.6% 2750 Retiree Health Care Credit ‐ ‐ 27,311 33,570 32,764 (806) ‐2.4% 2800 Other Benefits ‐ ‐ 548 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 3,363 7,000 ‐ (7,000) ‐100.0% 4000 Internal Services ‐ ‐ 1,175 ‐ ‐ ‐ 0.0% 5101 Electricity ‐ ‐ 92,663 84,000 94,000 10,000 11.9% 5102 Heating Fuel ‐ ‐ 5,499 7,300 7,000 (300) ‐4.1% 5103 Water/Sewer Services ‐ ‐ 7,621 14,000 12,000 (2,000) ‐14.3% 5200 Communications ‐ ‐ 350 350 400 50 14.3% 5400 Leases and Rentals ‐ ‐ 11,938 11,939 12,147 208 1.7% 5500 Travel ‐ ‐ 4,621 7,500 1,500 (6,000) ‐80.0% 5801 Dues & Memberships ‐ ‐ 12,225 12,300 500 (11,800) ‐95.9% 5805 Staff Development ‐ ‐ 687 4,509 2,100 (2,409) ‐53.4% 6000 Materials and Supplies ‐ ‐ 20,209 24,332 25,000 668 2.7% 6020 Textbooks and Workbooks ‐ ‐ 1,480 2,000 2,200 200 10.0% 6030 Instructional Materials ‐ ‐ 27,863 20,719 22,262 1,543 7.4% 6040 Tech‐Software/On line Content ‐ ‐ 1,012 1,000 ‐ (1,000) ‐100.0% 8100 Capital Outlay Replacement ‐ ‐ 4,895 4,809 5,000 191 4.0% 61.22 61.22 $ 3,569,912 $ 4,305,500 $ 4,253,416 $ (52,084) ‐1.2%
75 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 220 ‐ Matoaka 1120 Instructional Salaries & Wages 48.22 49.72 $ 2,407,441 $ 2,639,604 $ 2,792,727 $ 153,123 5.8% 1122 Librarian Salaries & Wages 1.00 1.00 49,206 51,181 61,742 10,561 20.6% 1123 Counselor Salaries & Wages 2.00 2.00 79,856 107,651 108,872 1,221 1.1% 1126 Principal Salaries & Wages 1.00 1.00 104,702 108,367 111,618 3,251 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 76,663 79,346 81,726 2,380 3.0% 1150 Clerical Salaries & Wages 3.50 3.50 107,795 113,727 116,935 3,208 2.8% 1151 Instr Aides Salaries & Wages 16.00 16.00 212,423 321,945 344,507 22,562 7.0% 1620 Supplemental Salaries & Wages ‐ ‐ 11,135 11,000 11,000 ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 10,000 ‐ 2,500 2,500 100.0% 2100 FICA Benefits ‐ ‐ 220,591 263,979 277,819 13,840 5.2% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 400,346 457,032 462,877 5,845 1.3% 2220 VRS Benefits Hybrid ‐ ‐ 69,431 84,875 138,144 53,269 62.8% 2300 HMP Benefits ‐ ‐ 765,360 855,585 859,262 3,677 0.4% 2400 Group Life Insurance ‐ ‐ 39,248 45,275 48,458 3,183 7.0% 2510 Disability Insurance Hybrid ‐ ‐ 1,815 2,228 3,610 1,382 62.0% 2750 Retiree Health Care Credit ‐ ‐ 35,953 41,473 43,756 2,283 5.5% 2800 Other Benefits ‐ ‐ 8,268 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 84 1,800 1,300 (500) ‐27.8% 5101 Electricity ‐ ‐ 131,000 111,000 138,000 27,000 24.3% 5102 Heating Fuel ‐ ‐ 23,695 25,000 25,000 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 6,267 9,100 9,100 ‐ 0.0% 5200 Communications ‐ ‐ 292 1,000 1,000 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 10,885 14,500 14,500 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 308 ‐ ‐ ‐ 0.0% 5805 Staff Development ‐ ‐ 740 1,500 1,500 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 28,635 26,500 26,500 ‐ 0.0% 6020 Textbooks and Workbooks ‐ ‐ 5,000 6,000 5,000 (1,000) ‐16.7% 6030 Instructional Materials ‐ ‐ 33,245 36,864 38,425 1,561 4.2% 6040 Tech‐Software/On line Content ‐ ‐ ‐ 4,000 4,000 ‐ 0.0% 72.72 74.22 $ 4,840,384 $ 5,420,532 $ 5,729,878 $ 309,346 5.7%
76 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 225 ‐ Matthew Whaley 1120 Instructional Salaries & Wages 37.72 35.72 $ 1,724,657 $ 2,068,575 $ 2,065,823 $ (2,752) ‐0.1% 1122 Librarian Salaries & Wages 1.00 1.00 55,129 57,059 58,768 1,709 3.0% 1123 Counselor Salaries & Wages 1.50 1.50 60,934 88,067 88,866 799 0.9% 1126 Principal Salaries & Wages 1.00 1.00 77,799 87,653 90,283 2,630 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 74,513 77,074 66,435 (10,639) ‐13.8% 1150 Clerical Salaries & Wages 3.50 3.50 102,299 106,293 109,956 3,663 3.4% 1151 Instr Aides Salaries & Wages 13.00 13.00 160,078 281,608 285,226 3,618 1.3% 1620 Supplemental Salaries & Wages ‐ ‐ 7,964 5,000 8,000 3,000 60.0% 1650 National Board Teacher Bonus ‐ ‐ 12,000 ‐ 2,500 2,500 100.0% 2100 FICA Benefits ‐ ‐ 168,837 213,951 212,353 (1,598) ‐0.7% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 322,368 385,093 387,209 2,116 0.5% 2220 VRS Benefits Hybrid ‐ ‐ 41,067 55,689 72,262 16,573 29.8% 2300 HMP Benefits ‐ ‐ 528,967 603,352 568,107 (35,245) ‐5.8% 2400 Group Life Insurance ‐ ‐ 30,430 36,826 37,035 209 0.6% 2510 Disability Insurance Hybrid ‐ ‐ 1,074 1,464 1,800 336 23.0% 2750 Retiree Health Care Credit ‐ ‐ 27,814 33,734 33,442 (292) ‐0.9% 2800 Other Benefits ‐ ‐ 7,830 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 234 4,750 1,750 (3,000) ‐63.2% 5101 Electricity ‐ ‐ 86,699 104,000 89,000 (15,000) ‐14.4% 5102 Heating Fuel ‐ ‐ 26,145 28,000 28,000 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 13,400 17,000 15,000 (2,000) ‐11.8% 5200 Communications ‐ ‐ 308 750 750 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 6,118 6,500 6,500 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 1,374 2,000 2,500 500 25.0% 6000 Materials and Supplies ‐ ‐ 20,066 20,300 20,300 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 32,581 28,886 19,801 (9,085) ‐31.5% 6040 Tech‐Software/On line Content ‐ ‐ 2,326 3,500 2,500 (1,000) ‐28.6% 8100 Capital Outlay Replacement ‐ ‐ 760 5,500 4,500 (1,000) ‐18.2% 8200 Capital Outlay Additions ‐ ‐ 4,578 2,500 1,000 (1,500) ‐60.0% 58.72 56.72 $ 3,598,349 $ 4,325,124 $ 4,279,666 $ (45,458) ‐1.1%
77 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 230 ‐ Norge 1120 Instructional Salaries & Wages 41.73 42.73 $ 1,958,160 $ 2,067,250 $ 2,348,556 $ 281,306 13.6% 1122 Librarian Salaries & Wages 1.00 1.00 50,443 52,209 53,774 1,565 3.0% 1123 Counselor Salaries & Wages 2.00 2.00 45,396 96,985 99,338 2,353 2.4% 1126 Principal Salaries & Wages 1.00 1.00 75,341 80,852 83,278 2,426 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 70,035 72,486 62,830 (9,656) ‐13.3% 1150 Clerical Salaries & Wages 3.50 3.50 126,180 130,788 106,494 (24,294) ‐18.6% 1151 Instr Aides Salaries & Wages 14.00 15.00 160,215 243,515 303,542 60,027 24.7% 1620 Supplemental Salaries & Wages ‐ ‐ 4,085 ‐ ‐ ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 5,000 ‐ 2,500 2,500 100.0% 2100 FICA Benefits ‐ ‐ 181,288 210,507 234,114 23,607 11.2% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 338,793 373,497 421,956 48,459 13.0% 2220 VRS Benefits Hybrid ‐ ‐ 49,207 57,976 86,044 28,068 48.4% 2300 HMP Benefits ‐ ‐ 545,308 619,027 639,247 20,220 3.3% 2400 Group Life Insurance ‐ ‐ 32,415 36,048 40,955 4,907 13.6% 2510 Disability Insurance Hybrid ‐ ‐ 1,286 1,708 2,385 677 39.6% 2750 Retiree Health Care Credit ‐ ‐ 29,694 33,021 36,984 3,963 12.0% 2800 Other Benefits ‐ ‐ 11,723 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 841 2,350 2,250 (100) ‐4.3% 5101 Electricity ‐ ‐ 104,476 101,000 105,000 4,000 4.0% 5102 Heating Fuel ‐ ‐ 6,487 7,100 7,100 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 11,867 23,000 19,000 (4,000) ‐17.4% 5200 Communications ‐ ‐ 450 500 500 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 5,409 7,595 7,842 247 3.3% 5500 Travel ‐ ‐ 416 500 200 (300) ‐60.0% 5801 Dues & Memberships ‐ ‐ 494 100 250 150 150.0% 5805 Staff Development ‐ ‐ 450 650 1,000 350 53.8% 6000 Materials and Supplies ‐ ‐ 26,723 27,600 29,400 1,800 6.5% 6020 Textbooks and Workbooks ‐ ‐ 5,271 7,500 ‐ (7,500) ‐100.0% 6030 Instructional Materials ‐ ‐ 20,418 28,717 34,122 5,405 18.8% 8100 Capital Outlay Replacement ‐ ‐ 5,259 3,500 5,000 1,500 42.9% 64.23 66.23 $ 3,873,130 $ 4,285,981 $ 4,733,661 $ 447,680 10.4%
78 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 235 ‐ Laurel Lane 1120 Instructional Salaries & Wages 35.73 35.73 $ 1,667,085 $ 1,778,535 $ 1,933,155 $ 154,620 8.7% 1122 Librarian Salaries & Wages 1.00 1.00 53,857 55,742 57,413 1,671 3.0% 1123 Counselor Salaries & Wages 1.00 1.00 57,998 60,028 61,828 1,800 3.0% 1126 Principal Salaries & Wages 1.00 1.00 83,434 88,377 91,028 2,651 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 59,307 61,383 68,316 6,933 11.3% 1150 Clerical Salaries & Wages 3.50 3.50 98,311 101,649 104,695 3,046 3.0% 1151 Instr Aides Salaries & Wages 9.00 9.00 121,099 189,129 209,996 20,867 11.0% 1650 National Board Teacher Bonus ‐ ‐ 5,000 ‐ 2,500 2,500 100.0% 2100 FICA Benefits ‐ ‐ 157,545 179,250 193,461 14,211 7.9% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 245,472 266,760 298,490 31,730 11.9% 2220 VRS Benefits Hybrid ‐ ‐ 86,687 104,250 121,395 17,145 16.4% 2300 HMP Benefits ‐ ‐ 446,325 487,382 479,381 (8,001) ‐1.6% 2400 Group Life Insurance ‐ ‐ 27,750 28,134 33,854 5,720 20.3% 2510 Disability Insurance Hybrid ‐ ‐ 2,267 2,725 3,095 370 13.6% 2750 Retiree Health Care Credit ‐ ‐ 25,420 28,291 30,569 2,278 8.1% 2800 Other Benefits ‐ ‐ 2,457 ‐ ‐ ‐ 0.0% 5101 Electricity ‐ ‐ 87,608 89,000 89,000 ‐ 0.0% 5102 Heating Fuel ‐ ‐ 7,336 15,000 8,000 (7,000) ‐46.7% 5103 Water/Sewer Services ‐ ‐ 4,628 12,000 5,200 (6,800) ‐56.7% 5200 Communications ‐ ‐ 356 300 300 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 11,192 13,315 13,315 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 324 200 200 ‐ 0.0% 5805 Staff Development ‐ ‐ 5,953 4,000 4,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 18,713 18,500 17,500 (1,000) ‐5.4% 6030 Instructional Materials ‐ ‐ 20,488 20,168 19,893 (275) ‐1.4% 8200 Capital Outlay Additions ‐ ‐ 8,111 7,796 8,796 1,000 12.8% 52.23 52.23 $ 3,304,723 $ 3,611,914 $ 3,855,380 $ 243,466 6.7%
79 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 240 ‐ Stonehouse 1120 Instructional Salaries & Wages 49.22 50.72 $ 2,484,238 $ 2,911,451 $ 2,891,507 $ (19,944) ‐0.7% 1122 Librarian Salaries & Wages 1.00 1.00 48,960 50,674 50,657 (17) 0.0% 1123 Counselor Salaries & Wages 2.00 2.00 70,870 98,351 102,993 4,642 4.7% 1126 Principal Salaries & Wages 1.00 1.00 75,341 84,325 86,855 2,530 3.0% 1127 Asst Principal Salary & Wages 1.00 1.00 64,005 66,245 68,232 1,987 3.0% 1150 Clerical Salaries & Wages 3.50 3.50 106,542 111,970 109,394 (2,576) ‐2.3% 1151 Instr Aides Salaries & Wages 15.00 15.00 182,066 371,141 323,468 (47,673) ‐12.8% 1620 Supplemental Salaries & Wages ‐ ‐ 9,460 ‐ 6,000 6,000 100.0% 1650 National Board Teacher Bonus ‐ ‐ 20,000 ‐ 10,000 10,000 100.0% 2100 FICA Benefits ‐ ‐ 223,544 280,247 273,897 (6,350) ‐2.3% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 412,417 487,449 496,820 9,371 1.9% 2220 VRS Benefits Hybrid ‐ ‐ 57,454 91,472 95,022 3,550 3.9% 2300 HMP Benefits ‐ ‐ 678,855 849,623 762,651 (86,972) ‐10.2% 2400 Group Life Insurance ‐ ‐ 39,256 48,366 47,718 (648) ‐1.3% 2510 Disability Insurance Hybrid ‐ ‐ 1,502 1,944 2,410 466 24.0% 2750 Retiree Health Care Credit ‐ ‐ 35,959 44,306 43,087 (1,219) ‐2.8% 2800 Other Benefits ‐ ‐ 8,621 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 71 ‐ ‐ ‐ 0.0% 5101 Electricity ‐ ‐ 147,708 138,000 148,000 10,000 7.2% 5102 Heating Fuel ‐ ‐ 36,785 20,000 38,000 18,000 90.0% 5103 Water/Sewer Services ‐ ‐ 11,041 11,000 12,000 1,000 9.1% 5200 Communications ‐ ‐ 388 700 600 (100) ‐14.3% 5400 Leases and Rentals ‐ ‐ 10,885 15,900 18,350 2,450 15.4% 5500 Travel ‐ ‐ 1,084 3,000 1,400 (1,600) ‐53.3% 5805 Staff Development ‐ ‐ 1,937 3,000 2,500 (500) ‐16.7% 6000 Materials and Supplies ‐ ‐ 31,325 34,700 33,500 (1,200) ‐3.5% 6020 Textbooks and Workbooks ‐ ‐ 2,500 2,500 2,500 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 35,215 33,000 31,204 (1,796) ‐5.4% 8100 Capital Outlay Replacement ‐ ‐ 4,852 4,000 4,000 ‐ 0.0% 8210 Technology‐Hardware Additions ‐ ‐ 1,422 2,000 2,000 ‐ 0.0% 72.72 74.22 $ 4,804,303 $ 5,765,364 $ 5,664,765 $ (100,599) ‐1.7%
80 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 300 ‐ Berkeley 1120 Instructional Salaries & Wages 48.00 49.00 $ 2,549,665 $ 2,750,651 $ 2,887,458 $ 136,807 5.0% 1122 Librarian Salaries & Wages 1.00 1.00 49,944 51,692 53,242 1,550 3.0% 1123 Counselor Salaries & Wages 2.00 2.00 114,096 168,090 121,623 (46,467) ‐27.6% 1126 Principal Salaries & Wages 1.00 1.00 92,185 95,411 98,273 2,862 3.0% 1127 Asst Principal Salary & Wages 2.00 2.00 66,950 154,293 143,815 (10,478) ‐6.8% 1142 Security Guard Salaries & Wages 0.50 1.00 ‐ 19,000 32,394 13,394 70.5% 1150 Clerical Salaries & Wages 5.00 5.00 149,209 153,907 151,666 (2,241) ‐1.5% 1151 Instr Aides Salaries & Wages 11.17 11.17 27,608 233,959 228,693 (5,266) ‐2.3% 1620 Supplemental Salaries & Wages ‐ ‐ 10,000 ‐ ‐ ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 7,500 ‐ 7,500 7,500 100.0% 2100 FICA Benefits ‐ ‐ 228,010 278,415 286,700 8,285 3.0% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 441,214 503,745 530,513 26,768 5.3% 2220 VRS Benefits Hybrid ‐ ‐ 31,579 71,646 102,935 31,289 43.7% 2300 HMP Benefits ‐ ‐ 643,980 859,190 767,297 (91,893) ‐10.7% 2400 Group Life Insurance ‐ ‐ 39,880 48,071 50,180 2,109 4.4% 2510 Disability Insurance Hybrid ‐ ‐ 826 2,513 2,510 (3) ‐0.1% 2750 Retiree Health Care Credit ‐ ‐ 36,182 44,035 45,311 1,276 2.9% 2800 Other Benefits ‐ ‐ 14,339 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 491 ‐ ‐ ‐ 0.0% 5101 Electricity ‐ ‐ 142,915 126,000 144,000 18,000 14.3% 5102 Heating Fuel ‐ ‐ 23,808 20,000 24,000 4,000 20.0% 5103 Water/Sewer Services ‐ ‐ 16,695 23,000 18,000 (5,000) ‐21.7% 5200 Communications ‐ ‐ 660 2,000 1,700 (300) ‐15.0% 5400 Leases and Rentals ‐ ‐ 23,918 24,000 24,000 ‐ 0.0% 5500 Travel ‐ ‐ 890 1,000 2,000 1,000 100.0% 5800 Miscellaneous ‐ ‐ 510 750 1,000 250 33.3% 5801 Dues & Memberships ‐ ‐ 1,041 750 2,000 1,250 166.7% 6000 Materials and Supplies ‐ ‐ 24,125 22,700 20,350 (2,350) ‐10.4% 6020 Textbooks and Workbooks ‐ ‐ 2,796 7,463 5,000 (2,463) ‐33.0% 6030 Instructional Materials ‐ ‐ 35,760 19,700 26,895 7,195 36.5% 6040 Tech‐Software/On line Content ‐ ‐ 865 2,000 2,400 400 20.0% 70.67 72.17 $ 4,777,641 $ 5,683,981 $ 5,781,455 $ 97,474 1.7%
81 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 303 ‐ James Blair 1120 Instructional Salaries & Wages 43.00 42.00 $ 1,733,453 $ 2,103,535 $ 2,156,663 $ 53,128 2.5% 1122 Librarian Salaries & Wages 1.00 1.00 57,920 59,947 56,012 (3,935) ‐6.6% 1123 Counselor Salaries & Wages 2.00 2.00 108,377 112,170 115,638 3,468 3.1% 1126 Principal Salaries & Wages 1.00 1.00 105,060 97,000 99,910 2,910 3.0% 1127 Asst Principal Salary & Wages 2.00 2.00 65,000 152,275 139,050 (13,225) ‐8.7% 1142 Security Guard Salaries & Wages 0.50 1.00 8,114 19,000 32,394 13,394 70.5% 1150 Clerical Salaries & Wages 5.00 5.00 138,100 164,129 142,056 (22,073) ‐13.4% 1151 Instr Aides Salaries & Wages 6.25 6.25 26,801 100,943 107,928 6,985 6.9% 1620 Supplemental Salaries & Wages ‐ ‐ 15,000 ‐ ‐ ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 5,000 ‐ 2,500 2,500 100.0% 2100 FICA Benefits ‐ ‐ 164,669 212,150 218,189 6,039 2.8% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 182,831 251,765 252,190 425 0.2% 2220 VRS Benefits Hybrid ‐ ‐ 167,244 187,806 221,422 33,616 17.9% 2300 HMP Benefits ‐ ‐ 382,483 476,205 467,028 (9,177) ‐1.9% 2400 Group Life Insurance ‐ ‐ 29,310 36,723 38,185 1,462 4.0% 2510 Disability Insurance Hybrid ‐ ‐ 4,373 5,389 5,715 326 6.0% 2750 Retiree Health Care Credit ‐ ‐ 26,792 33,641 34,481 840 2.5% 3000 Purchased Services ‐ ‐ 17,703 2,500 3,000 500 20.0% 4000 Internal Services ‐ ‐ ‐ 400 250 (150) ‐37.5% 5101 Electricity ‐ ‐ 141,852 190,000 144,000 (46,000) ‐24.2% 5102 Heating Fuel ‐ ‐ 7,015 25,000 9,000 (16,000) ‐64.0% 5103 Water/Sewer Services ‐ ‐ 13,981 24,000 20,000 (4,000) ‐16.7% 5200 Communications ‐ ‐ 1,842 2,500 2,000 (500) ‐20.0% 5400 Leases and Rentals ‐ ‐ 16,938 17,000 21,585 4,585 27.0% 5500 Travel ‐ ‐ 71 2,000 2,000 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 382 ‐ ‐ ‐ 0.0% 5805 Staff Development ‐ ‐ 4,795 3,800 4,000 200 5.3% 6000 Materials and Supplies ‐ ‐ 15,700 13,800 13,000 (800) ‐5.8% 6020 Textbooks and Workbooks ‐ ‐ 1,540 6,000 5,000 (1,000) ‐16.7% 6030 Instructional Materials ‐ ‐ 34,537 26,727 22,448 (4,279) ‐16.0% 8200 Capital Outlay Additions ‐ ‐ 52,570 ‐ ‐ ‐ 0.0% 60.75 60.25 $ 3,529,453 $ 4,326,405 $ 4,335,644 $ 9,239 0.2%
82 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 305 ‐ Lois Hornsby 1120 Instructional Salaries & Wages 57.50 59.50 $ 2,545,884 $ 3,181,167 $ 3,287,457 $ 106,290 3.3% 1122 Librarian Salaries & Wages 1.00 1.00 45,583 50,674 52,192 1,518 3.0% 1123 Counselor Salaries & Wages 3.00 3.00 104,534 209,100 158,104 (50,996) ‐24.4% 1126 Principal Salaries & Wages 1.00 1.00 93,783 97,579 101,837 4,258 4.4% 1127 Asst Principal Salary & Wages 2.00 2.00 73,182 160,743 146,260 (14,483) ‐9.0% 1142 Security Guard Salaries & Wages 0.50 1.00 ‐ 19,000 34,632 15,632 82.3% 1150 Clerical Salaries & Wages 5.00 5.00 153,456 160,660 164,599 3,939 2.5% 1151 Instr Aides Salaries & Wages 11.25 11.25 32,061 296,148 236,109 (60,039) ‐20.3% 1620 Supplemental Salaries & Wages ‐ ‐ 30,261 2,000 2,000 ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 7,500 ‐ ‐ ‐ 0.0% 2100 FICA Benefits ‐ ‐ 228,603 324,215 320,014 (4,201) ‐1.3% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 374,322 532,368 494,300 (38,068) ‐7.2% 2220 VRS Benefits Hybrid ‐ ‐ 94,967 136,776 200,332 63,556 46.5% 2300 HMP Benefits ‐ ‐ 526,672 754,434 780,778 26,344 3.5% 2400 Group Life Insurance ‐ ‐ 39,346 55,905 56,006 101 0.2% 2510 Disability Insurance Hybrid ‐ ‐ 2,483 3,413 4,900 1,487 43.6% 2750 Retiree Health Care Credit ‐ ‐ 35,915 51,211 50,572 (639) ‐1.2% 2800 Other Benefits ‐ ‐ (1,300) ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 3,908 5,000 5,000 ‐ 0.0% 5101 Electricity ‐ ‐ 200,150 185,000 203,000 18,000 9.7% 5102 Heating Fuel ‐ ‐ 2,892 4,000 4,000 ‐ 0.0% 5103 Water/Sewer Services* ‐ ‐ ‐ ‐ ‐ ‐ 0.0% 5200 Communications ‐ ‐ 2,398 2,400 2,999 599 25.0% 5400 Leases and Rentals ‐ ‐ 20,970 25,000 25,000 ‐ 0.0% 5500 Travel ‐ ‐ 495 480 400 (80) ‐16.7% 5801 Dues & Memberships ‐ ‐ 3,729 3,600 4,000 400 11.1% 5805 Staff Development ‐ ‐ 1,949 1,500 1,500 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 33,647 32,309 30,800 (1,509) ‐4.7% 6030 Instructional Materials ‐ ‐ 21,748 29,000 28,490 (510) ‐1.8% 6040 Tech‐Software/On line Content ‐ ‐ 2,646 5,000 6,000 1,000 20.0% 8100 Capital Outlay Replacement ‐ ‐ 4,982 3,000 3,000 ‐ 0.0% 81.25 83.75 $ 4,686,766 $ 6,331,682 $ 6,404,281 $ 72,599 1.1%
*Budgeted under Blayton's cost center as there is only one meter for both schools.
83 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 310 ‐ Toano 1120 Instructional Salaries & Wages 52.00 51.00 $ 2,310,057 $ 2,737,537 $ 2,782,705 $ 45,168 1.6% 1122 Librarian Salaries & Wages 1.00 1.00 63,933 66,171 68,152 1,981 3.0% 1123 Counselor Salaries & Wages 2.00 2.00 101,853 155,418 108,994 (46,424) ‐29.9% 1126 Principal Salaries & Wages 1.00 1.00 92,500 95,738 98,610 2,872 3.0% 1127 Asst Principal Salary & Wages 2.00 2.00 67,955 155,333 146,511 (8,822) ‐5.7% 1142 Security Guard Salaries & Wages 0.50 1.00 ‐ 19,000 34,632 15,632 82.3% 1150 Clerical Salaries & Wages 5.00 5.00 141,042 146,098 147,073 975 0.7% 1151 Instr Aides Salaries & Wages 10.00 10.00 32,963 262,944 220,884 (42,060) ‐16.0% 1620 Supplemental Salaries & Wages ‐ ‐ 25,183 2,000 1,500 (500) ‐25.0% 1650 National Board Teacher Bonus ‐ ‐ 20,000 ‐ 10,000 10,000 100.0% 2100 FICA Benefits ‐ ‐ 208,756 279,968 279,070 (898) ‐0.3% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 336,504 435,184 503,515 68,331 15.7% 2220 VRS Benefits Hybrid ‐ ‐ 100,439 143,392 118,852 (24,540) ‐17.1% 2300 HMP Benefits ‐ ‐ 605,148 847,101 862,832 15,731 1.9% 2400 Group Life Insurance ‐ ‐ 36,553 48,337 48,727 390 0.8% 2510 Disability Insurance Hybrid ‐ ‐ 2,626 3,591 2,930 (661) ‐18.4% 2750 Retiree Health Care Credit ‐ ‐ 33,434 44,280 44,000 (280) ‐0.6% 2800 Other Benefits ‐ ‐ 5,000 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 350 350 350 ‐ 0.0% 5101 Electricity ‐ ‐ 119,000 119,000 119,000 ‐ 0.0% 5102 Heating Fuel ‐ ‐ 6,341 7,000 7,000 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 23,187 26,000 25,000 (1,000) ‐3.8% 5200 Communications ‐ ‐ 2,500 2,500 2,000 (500) ‐20.0% 5400 Leases and Rentals ‐ ‐ 13,133 14,000 14,000 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ ‐ ‐ 600 600 100.0% 6000 Materials and Supplies ‐ ‐ 15,097 15,900 16,400 500 3.1% 6030 Instructional Materials ‐ ‐ 79,071 57,403 54,394 (3,009) ‐5.2% 6040 Tech‐Software/On line Content ‐ ‐ 793 ‐ ‐ ‐ 0.0% 8100 Capital Outlay Replacement ‐ ‐ 2,000 2,000 2,000 ‐ 0.0% 8210 Technology Hardware Additions ‐ ‐ 2,841 3,500 1,500 (2,000) ‐57.1% 73.50 73.00 $ 4,448,259 $ 5,689,745 $ 5,721,231 $ 31,486 0.6%
84 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 400 ‐ Jamestown 1120 Instructional Salaries & Wages 77.00 77.00 $ 3,967,911 $ 4,307,537 $ 4,414,650 $ 107,113 2.5% 1122 Librarian Salaries & Wages 2.00 2.00 118,375 122,518 126,188 3,670 3.0% 1123 Counselor Salaries & Wages 4.00 4.00 248,190 315,182 271,645 (43,537) ‐13.8% 1126 Principal Salaries & Wages 1.00 1.00 83,241 104,018 107,139 3,121 3.0% 1127 Asst Principal Salary & Wages 2.00 3.00 155,923 159,107 237,637 78,530 49.4% 1142 Security Guard Salaries & Wages 3.00 3.00 126,132 125,388 120,310 (5,078) ‐4.0% 1150 Clerical Salaries & Wages 8.00 8.00 288,333 304,671 315,370 10,699 3.5% 1151 Instr Aides Salaries & Wages 6.00 6.00 14,191 153,531 138,403 (15,128) ‐9.9% 1650 National Board Teacher Bonus ‐ ‐ 83,295 ‐ 37,500 37,500 100.0% 2100 FICA Benefits ‐ ‐ 372,691 427,540 443,530 15,990 3.7% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 652,613 734,078 818,908 84,830 11.6% 2220 VRS Benefits Hybrid ‐ ‐ 122,636 142,152 136,787 (5,365) ‐3.8% 2300 HMP Benefits ‐ ‐ 1,058,898 1,167,117 1,185,605 18,488 1.6% 2400 Group Life Insurance ‐ ‐ 64,879 73,206 77,053 3,847 5.3% 2510 Disability Insurance Hybrid ‐ ‐ 3,207 3,717 3,570 (147) ‐4.0% 2750 Retiree Health Care Credit ‐ ‐ 59,330 66,308 69,589 3,281 4.9% 2800 Other Benefits ‐ ‐ 19,686 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 47,883 42,272 42,272 ‐ 0.0% 5101 Electricity ‐ ‐ 247,957 315,000 250,000 (65,000) ‐20.6% 5102 Heating Fuel ‐ ‐ 47,298 22,000 49,000 27,000 122.7% 5103 Water/Sewer Services ‐ ‐ 29,381 30,000 30,000 ‐ 0.0% 5200 Communications ‐ ‐ 9,275 9,405 9,405 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 21,753 32,000 32,000 ‐ 0.0% 5500 Travel ‐ ‐ 7,682 12,608 12,608 ‐ 0.0% 5800 Miscellaneous ‐ ‐ 1,943 3,465 3,465 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 536 1,980 1,980 ‐ 0.0% 5804 Graduation Expenditures ‐ ‐ 803 ‐ ‐ ‐ 0.0% 5805 Staff Development ‐ ‐ 10,699 8,440 8,440 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 43,963 43,031 43,031 ‐ 0.0% 6020 Textbooks and Workbooks ‐ ‐ 8,967 14,850 14,850 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 98,035 77,130 73,971 (3,159) ‐4.1% 6040 Tech‐Software/On line Content ‐ ‐ 2,142 7,500 7,500 ‐ 0.0% 8100 Capital Outlay Replacement ‐ ‐ 2,684 2,970 2,970 ‐ 0.0% 103.00 104.00 $ 8,020,532 $ 8,828,721 $ 9,085,376 $ 256,655 2.9%
85 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 405 ‐ Lafayette 1120 Instructional Salaries & Wages 69.00 69.00 $ 3,540,996 $ 3,966,359 $ 4,108,467 $ 142,108 3.6% 1122 Librarian Salaries & Wages 2.00 2.00 106,386 110,109 113,410 3,301 3.0% 1123 Counselor Salaries & Wages 4.00 4.00 259,808 272,161 263,182 (8,979) ‐3.3% 1126 Principal Salaries & Wages 1.00 1.00 92,025 110,524 104,331 (6,193) ‐5.6% 1127 Asst Principal Salary & Wages 2.00 3.00 168,037 159,795 232,893 73,098 45.7% 1142 Security Guard Salaries & Wages 3.00 3.00 113,811 122,574 125,907 3,333 2.7% 1150 Clerical Salaries & Wages 8.00 8.00 265,053 278,980 292,708 13,728 4.9% 1151 Instr Aides Salaries & Wages 10.00 11.00 22,553 218,468 302,196 83,728 38.3% 1620 Supplemental Salaries & Wages ‐ ‐ 546 ‐ ‐ ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 27,500 ‐ 10,000 10,000 100.0% 2100 FICA Benefits ‐ ‐ 338,779 401,710 430,849 29,139 7.3% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 539,285 647,270 685,344 38,074 5.9% 2220 VRS Benefits Hybrid ‐ ‐ 150,560 176,014 237,333 61,319 34.8% 2300 HMP Benefits ‐ ‐ 915,379 1,101,993 1,122,660 20,667 1.9% 2400 Group Life Insurance ‐ ‐ 57,763 68,783 74,390 5,607 8.2% 2510 Disability Insurance Hybrid ‐ ‐ 3,937 4,605 5,970 1,365 29.6% 2750 Retiree Health Care Credit ‐ ‐ 52,794 63,006 67,173 4,167 6.6% 2800 Other Benefits ‐ ‐ 13,991 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 31,122 23,775 22,150 (1,625) ‐6.8% 5101 Electricity ‐ ‐ 253,221 240,000 254,000 14,000 5.8% 5102 Heating Fuel ‐ ‐ 42,868 45,000 43,000 (2,000) ‐4.4% 5103 Water/Sewer Services ‐ ‐ 18,632 20,000 19,000 (1,000) ‐5.0% 5200 Communications ‐ ‐ 8,926 8,500 8,500 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 23,495 18,500 24,500 6,000 32.4% 5500 Travel ‐ ‐ 7,951 5,000 4,200 (800) ‐16.0% 5800 Miscellaneous ‐ ‐ 3,061 3,000 3,000 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 2,474 2,000 3,500 1,500 75.0% 5805 Staff Development ‐ ‐ 2,203 4,550 4,500 (50) ‐1.1% 6000 Materials and Supplies ‐ ‐ 32,264 49,950 40,800 (9,150) ‐18.3% 6020 Textbooks and Workbooks ‐ ‐ 21,370 15,500 10,000 (5,500) ‐35.5% 6030 Instructional Materials ‐ ‐ 73,538 68,917 74,154 5,237 7.6% 8100 Capital Outlay Replacement ‐ ‐ 9,928 4,000 10,000 6,000 150.0% 8210 Technology‐Hardware Additions ‐ ‐ 21,891 8,112 6,500 (1,612) ‐19.9% 99.00 101.00 $ 7,222,147 $ 8,219,155 $ 8,704,617 $ 485,462 5.9%
86 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 410 ‐ Warhill 1120 Instructional Salaries & Wages 89.00 88.00 $ 3,640,597 $ 4,590,629 $ 4,577,886 $ (12,743) ‐0.3% 1122 Librarian Salaries & Wages 2.00 2.00 109,395 113,224 116,615 3,391 3.0% 1123 Counselor Salaries & Wages 5.00 5.00 226,340 294,360 331,897 37,537 12.8% 1126 Principal Salaries & Wages 1.00 1.00 124,756 129,076 131,562 2,486 1.9% 1127 Asst Principal Salary & Wages 2.00 3.00 151,412 156,712 233,752 77,040 49.2% 1142 Security Guard Salaries & Wages 3.00 3.00 91,424 117,128 117,306 178 0.2% 1150 Clerical Salaries & Wages 8.00 8.00 284,630 299,620 308,407 8,787 2.9% 1151 Instr Aides Salaries & Wages 10.00 10.00 29,758 265,180 251,786 (13,394) ‐5.1% 1620 Supplemental Salaries & Wages ‐ ‐ 656 5,500 5,500 ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 15,000 ‐ 7,500 7,500 100.0% 2100 FICA Benefits ‐ ‐ 341,423 465,825 473,164 7,339 1.6% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 523,990 737,608 733,211 (4,397) ‐0.6% 2220 VRS Benefits Hybrid ‐ ‐ 199,142 221,914 286,199 64,285 29.0% 2300 HMP Benefits ‐ ‐ 915,160 1,204,854 1,240,400 35,546 3.0% 2400 Group Life Insurance ‐ ‐ 60,477 80,164 82,192 2,028 2.5% 2510 Disability Insurance Hybrid ‐ ‐ 5,207 5,806 7,405 1,599 27.5% 2750 Retiree Health Care Credit ‐ ‐ 55,342 73,434 74,216 782 1.1% 2800 Other Benefits ‐ ‐ 10,090 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 41,341 35,000 35,000 ‐ 0.0% 5101 Electricity ‐ ‐ 269,317 251,000 270,000 19,000 7.6% 5102 Heating Fuel ‐ ‐ 10,295 15,000 12,000 (3,000) ‐20.0% 5103 Water/Sewer Services ‐ ‐ 28,255 25,000 29,000 4,000 16.0% 5200 Communications ‐ ‐ 9,000 9,000 9,000 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 25,068 30,800 30,800 ‐ 0.0% 5500 Travel ‐ ‐ 5,440 10,000 10,000 ‐ 0.0% 5800 Miscellaneous ‐ ‐ 1,985 4,000 4,000 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 1,658 1,700 1,700 ‐ 0.0% 5805 Staff Development ‐ ‐ 9,767 8,775 8,775 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 36,578 27,600 27,600 ‐ 0.0% 6020 Textbooks and Workbooks ‐ ‐ 17,574 11,000 11,000 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 97,986 110,973 107,728 (3,245) ‐2.9% 6040 Tech‐Software/On line Content ‐ ‐ 190 1,000 3,600 2,600 260.0% 8100 Capital Outlay Replacement ‐ ‐ 1,799 4,000 4,000 ‐ 0.0% 8110 Technology‐Hardware Replacement ‐ ‐ 789 4,000 1,400 (2,600) ‐65.0% 8200 Capital Outlay Additions ‐ ‐ 13,996 3,500 3,500 ‐ 0.0% 8210 Technology‐Hardware Additions ‐ ‐ 3,479 2,000 2,000 ‐ 0.0% 120.00 120.00 $ 7,359,316 $ 9,315,382 $ 9,550,101 $ 234,719 2.5%
87 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 500 ‐ Student Services 1110 Administrative Salary & Wages 1.00 1.00 $ 116,512 $ 120,590 $ 124,208 $ 3,618 3.0% 1120 Instructional Salaries & Wages 5.00 6.00 293,313 394,613 372,593 (22,020) ‐5.6% 1123 Counselor Salaries & Wages ‐ 0.50 ‐ ‐ 30,249 30,249 100.0% 1124 Supervisor Salaries & Wages 1.00 1.00 88,000 ‐ 93,812 93,812 100.0% 1130 Other Prof. Salaries & Wages 7.00 7.00 466,962 397,019 464,468 67,449 17.0% 1132 Psychologist Salaries & Wages 7.00 7.00 386,702 482,823 388,195 (94,628) ‐19.6% 1150 Clerical Salaries & Wages 2.00 2.00 70,663 84,598 87,324 2,726 3.2% 1620 Supplemental Salaries & Wages ‐ ‐ 27,863 24,500 12,000 (12,500) ‐51.0% 2100 FICA Benefits ‐ ‐ 106,887 115,278 120,323 5,045 4.4% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 182,370 202,504 208,707 6,203 3.1% 2220 VRS Benefits Hybrid ‐ ‐ 29,613 30,566 45,596 15,030 49.2% 2300 HMP Benefits ‐ ‐ 257,441 272,097 273,012 915 0.3% 2400 Group Life Insurance ‐ ‐ 17,909 19,472 20,503 1,031 5.3% 2510 Disability Insurance Hybrid ‐ ‐ 774 798 1,170 372 46.6% 2750 Retiree Health Care Credit ‐ ‐ 16,223 17,835 18,514 679 3.8% 3000 Purchased Services ‐ ‐ 53,991 99,255 65,640 (33,615) ‐33.9% 5400 Leases and Rentals ‐ ‐ 2,749 2,800 2,800 ‐ 0.0% 5500 Travel ‐ ‐ 12,116 18,000 19,500 1,500 8.3% 5800 Miscellaneous ‐ ‐ (192) ‐ ‐ ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 439 750 750 ‐ 0.0% 5804 Graduation Expenditures ‐ ‐ 55,447 57,000 59,000 2,000 3.5% 5805 Staff Development ‐ ‐ 6,078 11,500 11,500 ‐ 0.0% 5806 Testing Services ‐ ‐ ‐ 1,000 1,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 7,660 9,050 9,200 150 1.7% 6030 Instructional Materials ‐ ‐ 12,942 14,500 15,750 1,250 8.6% 8110 Technology‐Hardware Replacement ‐ ‐ 4,000 4,000 4,000 ‐ 0.0% 23.00 24.50 $ 2,216,462 $ 2,380,548 $ 2,449,814 $ 69,266 2.9%
88 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 505 ‐ Media/Technology Services 1120 Instructional Salaries & Wages 12.00 12.00 $ 713,082 $ 746,837 $ 764,237 $ 17,400 2.3% 1124 Supervisor Salaries & Wages 1.00 1.00 78,409 81,153 83,588 2,435 3.0% 1620 Supplemental Salaries & Wages ‐ ‐ 91,003 150,000 150,000 ‐ 0.0% 1650 National Board Teacher Bonus ‐ ‐ 2,500 ‐ 2,500 2,500 100.0% 2100 FICA Benefits ‐ ‐ 65,424 75,116 76,524 1,408 1.9% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 124,173 130,443 140,908 10,465 8.0% 2300 HMP Benefits ‐ ‐ 180,179 184,800 163,764 (21,036) ‐11.4% 2400 Group Life Insurance ‐ ‐ 10,488 10,898 11,361 463 4.2% 2750 Retiree Health Care Credit ‐ ‐ 9,503 9,983 10,258 275 2.8% 2800 Other Benefits ‐ ‐ 5,000 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 249,070 384,328 504,050 119,722 31.2% 5500 Travel ‐ ‐ 3,060 12,000 11,668 (332) ‐2.8% 5800 Miscellaneous ‐ ‐ ‐ ‐ 2,000 2,000 100.0% 5801 Dues & Memberships ‐ ‐ 666 750 750 ‐ 0.0% 5805 Staff Development ‐ ‐ 14,777 10,650 9,500 (1,150) ‐10.8% 6000 Materials and Supplies ‐ ‐ 9,486 5,600 6,650 1,050 18.8% 6020 Textbooks and Workbooks ‐ ‐ 52,105 ‐ ‐ ‐ 0.0% 6040 Tech‐Software/On line Content ‐ ‐ 22,000 22,000 25,000 3,000 13.6% 13.00 13.00 $ 1,630,925 $ 1,824,558 $ 1,962,758 $ 138,200 7.6%
89 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 510 ‐ Career & Technical Education 1110 Administrative Salary & Wages 1.00 1.00 $ 16,228 $ 90,978 $ 92,700 $ 1,722 1.9% 1120 Instructional Salaries & Wages 1.00 2.00 11,000 67,275 129,293 62,018 92.2% 1620 Supplemental Salaries & Wages ‐ ‐ 2,553 1,100 1,100 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 2,217 5,255 17,067 11,812 224.8% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 3,996 10,600 36,895 26,295 248.1% 2300 HMP Benefits ‐ ‐ 3,140 ‐ ‐ ‐ 0.0% 2400 Group Life Insurance ‐ ‐ 334 886 2,975 2,089 235.8% 2750 Retiree Health Care Credit ‐ ‐ 306 811 2,686 1,875 231.2% 3000 Purchased Services ‐ ‐ 3,585 12,800 10,800 (2,000) ‐15.6% 5500 Travel ‐ ‐ 952 2,000 2,000 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 10,000 80 80 ‐ 0.0% 5806 Testing Services ‐ ‐ 36,265 43,000 43,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ ‐ 1,775 275 (1,500) ‐84.5% 6020 Textbooks and Workbooks ‐ ‐ ‐ 1,700 1,500 (200) ‐11.8% 6030 Instructional Materials ‐ ‐ 220,754 11,000 10,485 (515) ‐4.7% 6040 Tech‐Software/On line Content ‐ ‐ ‐ 22,500 12,500 (10,000) ‐44.4% 7000 Tuition Payments to Joint Ops ‐ ‐ 338,977 388,853 389,368 515 0.1% 8100 Capital Outlay Replacement ‐ ‐ 2,200 2,200 1,500 (700) ‐31.8% 8200 Capital Outlay Additions ‐ ‐ 2,200 2,200 2,200 ‐ 0.0% 2.00 3.00 $ 654,707 $ 665,013 $ 756,424 $ 91,411 13.7%
90 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 515 ‐ Gifted & Talented 1120 Instructional Salaries & Wages 1.00 1.00 $ 91,623 $ 94,783 $ 85,813 $ (8,970) ‐9.5% 1620 Supplemental Salaries & Wages ‐ ‐ 4,912 8,000 8,000 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 7,346 7,897 7,177 (720) ‐9.1% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 14,367 14,933 14,262 (671) ‐4.5% 2300 HMP Benefits ‐ ‐ 7,750 7,836 18,840 11,004 140.4% 2400 Group Life Insurance ‐ ‐ 1,200 1,248 1,150 (98) ‐7.9% 2750 Retiree Health Care Credit ‐ ‐ 1,099 1,143 1,038 (105) ‐9.2% 3000 Purchased Services ‐ ‐ 393 ‐ ‐ ‐ 0.0% 3810 Tuition Paid‐Oth Div In‐State ‐ ‐ 9,825 24,000 20,000 (4,000) ‐16.7% 5500 Travel ‐ ‐ ‐ 200 290 90 45.0% 5801 Dues & Memberships ‐ ‐ ‐ 300 225 (75) ‐25.0% 5805 Staff Development ‐ ‐ 2,163 4,000 5,000 1,000 25.0% 5806 Testing Services ‐ ‐ 18,324 22,000 26,650 4,650 21.1% 6000 Materials and Supplies ‐ ‐ 676 1,100 900 (200) ‐18.2% 6030 Instructional Materials ‐ ‐ 4,005 5,000 8,500 3,500 70.0% 7000 Tuition Payments to Joint Ops ‐ ‐ 186,776 195,211 195,211 ‐ 0.0% 1.00 1.00 $ 350,459 $ 387,651 $ 393,056 $ 5,405 1.4%
91 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 520 ‐ Special Education Services 1110 Administrative Salaries & Wages 1.00 1.00 $ 107,922 $ 111,653 $ 114,963 $ 3,310 3.0% 1120 Instructional Salaries & Wages 16.00 18.00 5,531,693 954,217 930,502 (23,715) ‐2.5% 1130 Other Prof. Salaries & Wages 17.69 17.69 952,244 1,079,907 1,089,617 9,710 0.9% 1140 Technical Salaries & Wages 2.50 4.50 99,324 118,301 256,660 138,359 117.0% 1150 Clerical Salaries & Wages 1.00 1.00 36,923 37,557 47,968 10,411 27.7% 1151 Instr Aides Salaries & Wages ‐ ‐ 2,174,165 ‐ ‐ ‐ 0.0% 1620 Supplemental Salaries & Wages ‐ ‐ 42,879 37,860 50,000 12,140 32.1% 1650 National Board Teacher Bonus ‐ ‐ 35,000 ‐ ‐ ‐ 0.0% 2100 FICA Benefits ‐ ‐ 644,207 180,510 190,463 9,953 5.5% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 938,372 280,730 323,390 42,660 15.2% 2220 VRS Benefits Hybrid ‐ ‐ 452,132 81,682 82,089 407 0.5% 2300 HMP Benefits ‐ ‐ 2,480,538 377,945 413,510 35,565 9.4% 2400 Group Life Insurance ‐ ‐ 117,998 30,278 32,692 2,414 8.0% 2510 Disability Insurance Hybrid ‐ ‐ 11,822 2,136 2,155 19 0.9% 2750 Retiree Health Care Credit ‐ ‐ 106,416 27,736 29,520 1,784 6.4% 2800 Other Benefits ‐ ‐ 25,036 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 327,046 274,750 403,000 128,250 46.7% 3830 Tuition Paid‐Private Schools ‐ ‐ 197,819 371,300 371,300 ‐ 0.0% 5500 Travel ‐ ‐ 29,746 34,000 34,000 ‐ 0.0% 5805 Staff Development ‐ ‐ 34,364 44,834 41,944 (2,890) ‐6.4% 5806 Testing Services ‐ ‐ 3,118 8,000 5,000 (3,000) ‐37.5% 6000 Materials and Supplies ‐ ‐ 4,123 4,500 4,500 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 49,132 75,000 65,000 (10,000) ‐13.3% 6040 Tech‐Software/On line Content ‐ ‐ 213 11,250 1,500 (9,750) ‐86.7% 7000 Tuition Payments to Joint Ops ‐ ‐ 1,115,894 1,249,692 1,249,692 ‐ 0.0% 8100 Capital Outlay Replacement ‐ ‐ 733 9,500 5,500 (4,000) ‐42.1% 8110 Technology ‐ Hardware Replacement ‐ ‐ 4,728 5,000 5,000 ‐ 0.0% 8200 Capital Outlay Additions ‐ ‐ 7,754 20,000 10,000 (10,000) ‐50.0% 38.19 42.19 $ 15,531,341 $ 5,428,338 $ 5,759,965 $ 331,627 6.1%
92 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 525 ‐ Health/Homebound Services 1120 Instructional Salaries & Wages* ‐ ‐ $ 71,599 $ 110,500 $ 110,500 $ ‐ 0.0% 1124 Supervisor Salaries & Wages 1.00 1.00 96,029 99,390 102,372 2,982 3.0% 1130 Other Prof. Salaries & Wages 13.00 13.00 795,250 823,037 855,733 32,696 4.0% 1131 School Nurse Salaries & Wages 18.38 19.38 866,493 977,414 995,536 18,122 1.9% 1620 Supplemental Salaries & Wages ‐ ‐ 707 1,100 1,100 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 135,948 151,616 157,991 6,375 4.2% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 195,443 218,114 229,748 11,634 5.3% 2220 VRS Benefits Hybrid ‐ ‐ 75,324 75,324 94,947 19,623 26.1% 2300 HMP Benefits ‐ ‐ 322,495 320,995 318,612 (2,383) ‐0.7% 2400 Group Life Insurance ‐ ‐ 22,621 24,516 26,179 1,663 6.8% 2510 Disability Insurance Hybrid ‐ ‐ 1,970 1,970 2,445 475 24.1% 2750 Retiree Health Care Credit ‐ ‐ 20,722 22,457 23,639 1,182 5.3% 2800 Other Benefits ‐ ‐ 955 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 4,507 5,900 5,500 (400) ‐6.8% 5500 Travel ‐ ‐ 4,239 5,800 5,800 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 155 155 155 ‐ 0.0% 5805 Staff Development ‐ ‐ 6,658 6,000 6,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 29,720 34,575 34,475 (100) ‐0.3% 6030 Instructional Materials ‐ ‐ 7,918 6,000 6,500 500 8.3% 32.38 33.38 $ 2,658,753 $ 2,884,863 $ 2,977,232 $ 92,369 3.2%
*Note: Includes dollars for part time homebound teachers but no fte's.
93 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 530 ‐ Curriculum & Instruction 1110 Administrative Salaries & Wages 1.00 1.70 $ 112,362 $ 116,295 $ 169,900 $ 53,605 46.1% 1110 Summer School Admin Salaries ‐ ‐ ‐ 17,208 30,736 13,528 78.6% 1120 Instructional Salaries & Wages* 25.90 29.40 1,576,991 1,729,040 2,018,083 289,043 16.7% 1130 Other Prof. Salaries & Wages ‐ ‐ 44,000 ‐ ‐ ‐ 0.0% 1131 School Nurse Salaries & Wages ‐ ‐ 4,488 4,000 4,752 752 18.8% 1140 Technical Salaries & Wages ‐ 1.00 6,363 4,500 56,850 52,350 1163.3% 1150 Clerical Salaries & Wages* 1.00 1.00 62,696 57,978 59,418 1,440 2.5% 1151 Instr Aides Salaries & Wages ‐ ‐ ‐ 2,500 2,500 ‐ 0.0% 1620 Supplemental Salaries & Wages ‐ ‐ 17,315 43,700 44,212 512 1.2% 2100 FICA Benefits ‐ ‐ 136,385 157,539 189,545 32,006 20.3% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 184,539 213,752 293,089 79,337 37.1% 2220 VRS Benefits Hybrid ‐ ‐ 60,316 62,480 65,777 3,297 5.3% 2300 HMP Benefits ‐ ‐ 292,307 320,312 397,265 76,953 24.0% 2400 Group Life Insurance ‐ ‐ 20,456 23,078 27,317 4,239 18.4% 2510 Disability Insurance Hybrid ‐ ‐ 1,577 1,634 1,690 56 3.4% 2750 Retiree Health Care Credit ‐ ‐ 18,739 21,140 24,666 3,526 16.7% 2800 Other Benefits ‐ ‐ 1,870 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 399,511 448,472 286,445 (162,027) ‐36.1% 4000 Internal Services ‐ ‐ 1,405 ‐ ‐ ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 2,705 2,705 2,705 ‐ 0.0% 5500 Travel ‐ ‐ 14,556 41,950 39,900 (2,050) ‐4.9% 5800 Miscellaneous ‐ ‐ 155 1,500 ‐ (1,500) ‐100.0% 5801 Dues & Memberships ‐ ‐ 21,714 33,660 26,015 (7,645) ‐22.7% 5805 Staff Development ‐ ‐ 2,777 2,000 2,000 ‐ 0.0% 5806 Testing Services ‐ ‐ 3,896 2,650 4,000 1,350 50.9% 6000 Materials and Supplies ‐ ‐ 8,650 14,526 14,526 ‐ 0.0% 6020 Textbooks and Workbooks ‐ ‐ 158,210 150,000 150,000 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 114,385 61,100 65,550 4,450 7.3% 8100 Capital Outlay Replacement ‐ ‐ 92,405 66,000 66,000 ‐ 0.0% 8110 Technology‐Hardware Replacement ‐ ‐ 1,000 ‐ 1,000 1,000 100.0% 8200 Capital Outlay Additions ‐ ‐ 652 ‐ 200 200 0.0% 27.90 33.10 $ 3,362,425 $ 3,599,719 $ 4,044,141 $ 444,422 12.3%
*Note: Includes dollars for summer school employees but no fte's.
94 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 535 ‐ Executive Services 1112 Superintendent Salaries & Wages 1.00 1.00 $ 196,099 $ 202,089 $ 208,152 $ 6,063 3.0% 1150 Clerical Salaries & Wages 2.00 2.00 135,892 148,481 152,462 3,981 2.7% 1620 Supplemental Salaries & Wages ‐ ‐ 22,496 22,995 28,085 5,090 22.1% 2100 FICA Benefits ‐ ‐ 21,271 28,737 29,735 998 3.5% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 52,511 55,749 64,602 8,853 15.9% 2300 HMP Benefits ‐ ‐ 24,076 28,224 28,224 ‐ 0.0% 2400 Group Life Insurance ‐ ‐ 4,387 4,658 5,209 551 11.8% 2750 Retiree Health Care Credit ‐ ‐ 4,019 4,266 4,703 437 10.2% 3000 Purchased Services ‐ ‐ 47,043 200,680 200,680 ‐ 0.0% 4000 Internal Services ‐ ‐ 175 ‐ ‐ ‐ 0.0% 5500 Travel ‐ ‐ 26,914 22,250 23,750 1,500 6.7% 5800 Miscellaneous ‐ ‐ 10,278 16,670 16,670 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 25,497 32,000 32,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 13,105 5,800 5,800 ‐ 0.0% 8110 Technology‐Hardware Replacement ‐ ‐ 883 3,500 2,000 (1,500) ‐42.9% 3.00 3.00 $ 584,646 $ 776,099 $ 802,072 $ 25,973 3.3%
95 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 540 ‐ Communications Services 1110 Administrative Salary & Wages 1.00 1.00 $ 127,010 $ 134,033 $ 138,054 $ 4,021 3.0% 1130 Other Prof. Salaries & Wages 3.00 3.00 212,966 220,374 226,945 6,571 3.0% 1150 Clerical Salaries & Wages 1.00 1.00 21,016 51,495 50,367 (1,128) ‐2.2% 2100 FICA Benefits ‐ ‐ 27,879 31,201 31,775 574 1.8% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 40,701 63,952 52,691 (11,261) ‐17.6% 2220 VRS Benefits Hybrid ‐ ‐ 14,556 ‐ 16,343 16,343 100.0% 2300 HMP Benefits ‐ ‐ 38,913 36,660 41,376 4,716 12.9% 2400 Group Life Insurance ‐ ‐ 4,617 5,343 5,566 223 4.2% 2510 Disability Insurance Hybrid ‐ ‐ 381 ‐ 345 345 100.0% 2750 Retiree Health Care Credit ‐ ‐ 4,229 4,894 5,026 132 2.7% 2800 Other Benefits ‐ ‐ 6,415 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 66,921 101,300 148,425 47,125 46.5% 4000 Internal Services ‐ ‐ 44 ‐ ‐ ‐ 0.0% 5200 Communications ‐ ‐ 8,285 11,500 11,500 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 1,964 2,264 2,264 ‐ 0.0% 5500 Travel ‐ ‐ 3,791 5,900 5,900 ‐ 0.0% 5800 Miscellaneous ‐ ‐ 2,450 1,500 4,500 3,000 200.0% 5801 Dues & Memberships ‐ ‐ 24,733 24,500 1,125 (23,375) ‐95.4% 6000 Materials and Supplies ‐ ‐ 23,705 2,600 6,250 3,650 140.4% 8110 Technology‐Hardware Replacement ‐ ‐ 1,132 1,950 1,500 (450) ‐23.1% 5.00 5.00 $ 631,708 $ 699,466 $ 749,952 $ 50,486 7.2%
96 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 543 ‐ Chief of Staff 1110 Administrative Salary & Wages 1.00 1.00 $ 122,871 $ 127,125 $ 130,901 $ 3,776 3.0% 1150 Clerical Salaries & Wages 1.00 ‐ 48,195 49,040 ‐ (49,040) ‐100.0% 2100 FICA Benefits ‐ ‐ 12,748 74,141 10,014 (64,127) ‐86.5% 2220 VRS Benefits Hybrid ‐ ‐ 26,913 27,755 21,756 (5,999) ‐21.6% 2300 HMP Benefits ‐ ‐ 12,689 8,547 19,194 10,647 124.6% 2400 Group Life Insurance ‐ ‐ 2,248 2,319 1,754 (565) ‐24.4% 2510 Disability Insurance Hybrid ‐ ‐ 704 736 720 (16) ‐2.2% 2750 Retiree Health Care Credit ‐ ‐ 2,060 2,124 1,584 (540) ‐25.4% 3000 Purchased Services ‐ ‐ 45,297 38,500 38,700 200 0.5% 4000 Internal Services ‐ ‐ 985 ‐ ‐ ‐ 0.0% 5500 Travel ‐ ‐ 505 5,200 5,000 (200) ‐3.8% 5801 Dues & Memberships ‐ ‐ 204 600 600 ‐ 0.0% 5805 Staff Development ‐ ‐ 1,237 1,000 1,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 5,089 2,600 2,600 ‐ 0.0% 8110 Technology‐Hardware Replacement ‐ ‐ ‐ 650 650 ‐ 0.0% 2.00 1.00 $ 281,745 $ 340,337 $ 234,473 $ (105,864) ‐31.1%
97 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 545 ‐ Asst. Superintendent of Elementary School Leadership 1110 Administrative Salary & Wages 1.00 1.00 $ 119,644 $ 123,832 $ 128,750 $ 4,918 4.0% 1120 Instructional Salaries & Wages 1.00 2.00 72,157 74,682 100,082 25,400 34.0% 1140 Technical Salaries & Wages ‐ ‐ 1,160 ‐ ‐ ‐ 0.0% 1141 Tech Support Salaries & Wages 1.00 1.00 54,350 56,252 57,930 1,678 3.0% 1150 Clerical Salaries & Wages 0.50 1.00 35,131 23,480 48,261 24,781 105.5% 1620 Supplemental Salaries & Wages ‐ ‐ 229 21,000 21,000 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 22,316 23,247 27,236 3,989 17.2% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 35,683 34,961 49,543 14,582 41.7% 2220 VRS Benefits Hybrid ‐ ‐ 8,522 8,863 9,628 765 8.6% 2300 HMP Benefits ‐ ‐ 50,281 52,908 54,468 1,560 2.9% 2400 Group Life Insurance ‐ ‐ 3,693 3,661 4,488 827 22.6% 2510 Disability Insurance Hybrid ‐ ‐ 223 232 235 3 1.3% 2750 Retiree Health Care Credit ‐ ‐ 3,383 3,354 4,053 699 20.8% 2800 Other Benefits ‐ ‐ 18,148 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 16,057 38,200 42,000 3,800 9.9% 5200 Communications ‐ ‐ 132 250 250 ‐ 0.0% 5500 Travel ‐ ‐ 2,318 7,025 6,300 (725) ‐10.3% 5801 Dues & Memberships ‐ ‐ 6,000 8,350 4,250 (4,100) ‐49.1% 5805 Staff Development ‐ ‐ 5,634 23,150 23,450 300 1.3% 5806 Testing Services ‐ ‐ 199,759 85,850 100,580 14,730 17.2% 6000 Materials and Supplies ‐ ‐ 3,070 7,300 5,300 (2,000) ‐27.4% 6030 Instructional Materials ‐ ‐ ‐ 6,000 2,000 (4,000) ‐66.7% 8110 Technology‐Hardware Replacement ‐ ‐ 479 1,000 1,000 ‐ 0.0% 3.50 5.00 $ 658,369 $ 603,597 $ 690,804 $ 87,207 14.4%
98 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 550 ‐ Asst. Superintendent of Secondary School Leadership 1110 Administrative Salary & Wages 1.00 1.00 $ 122,855 $ 130,706 $ 134,587 $ 3,881 3.0% 1120 Instructional Salaries & Wages 1.00 1.00 45,769 72,450 74,624 2,174 3.0% 1150 Clerical Salaries & Wages 0.50 1.00 37,361 23,880 51,017 27,137 113.6% 1620 Supplemental Salaries & Wages ‐ ‐ ‐ 10,000 10,000 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 15,295 18,307 20,673 2,366 12.9% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 27,532 27,023 43,167 16,144 59.7% 2220 VRS Benefits Hybrid ‐ ‐ 4,334 8,668 ‐ (8,668) ‐100.0% 2300 HMP Benefits ‐ ‐ 20,161 26,676 27,672 996 3.7% 2400 Group Life Insurance ‐ ‐ 2,662 2,982 3,480 498 16.7% 2510 Disability Insurance Hybrid ‐ ‐ 113 226 ‐ (226) ‐100.0% 2750 Retiree Health Care Credit ‐ ‐ 2,439 2,732 3,143 411 15.0% 3000 Purchased Services ‐ ‐ 17,744 85,000 348,160 263,160 309.6% 4000 Internal Services ‐ ‐ ‐ ‐ 1,000 1,000 100.0% 5500 Travel ‐ ‐ 6,806 7,500 10,300 2,800 37.3% 5800 Miscellaneous ‐ ‐ ‐ ‐ 3,000 3,000 100.0% 5801 Dues & Memberships ‐ ‐ 825 5,500 5,550 50 0.9% 5805 Staff Development ‐ ‐ 137 750 500 (250) ‐33.3% 6000 Materials and Supplies ‐ ‐ 3,968 5,450 10,950 5,500 100.9% 6030 Instructional Materials ‐ ‐ 468 153,050 151,870 (1,180) ‐0.8% 8110 Technology‐Hardware Replacement ‐ ‐ ‐ 2,000 ‐ (2,000) ‐100.0% 2.50 3.00 $ 308,469 $ 582,900 $ 899,693 $ 316,793 54.3%
99 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 555 ‐ Human Resources 1110 Administrative Salary & Wages 3.00 3.00 $ 301,776 $ 312,338 $ 321,708 $ 9,370 3.0% 1130 Other Prof. Salaries & Wages 3.00 3.00 229,518 237,552 244,679 7,127 3.0% 1140 Technical Salaries & Wages 2.00 2.00 88,761 93,520 96,251 2,731 2.9% 1150 Clerical Salaries & Wages 2.50 2.50 103,775 112,184 109,241 (2,943) ‐2.6% 1620 Supplemental Salaries & Wages ‐ ‐ 21,075 20,000 20,000 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 55,147 59,611 60,579 968 1.6% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 87,298 93,043 100,380 7,337 7.9% 2220 VRS Benefits Hybrid ‐ ‐ 22,558 25,768 27,657 1,889 7.3% 2300 HMP Benefits ‐ ‐ 88,736 95,118 93,365 (1,753) ‐1.8% 2400 Group Life Insurance ‐ ‐ 9,178 9,926 10,323 397 4.0% 2510 Disability Insurance Hybrid ‐ ‐ 590 674 620 (54) ‐8.0% 2750 Retiree Health Care Credit ‐ ‐ 8,407 9,093 9,322 229 2.5% 3000 Purchased Services ‐ ‐ 131,669 151,450 133,114 (18,336) ‐12.1% 4000 Internal Services ‐ ‐ 1,568 1,000 1,200 200 20.0% 5400 Leases and Rentals ‐ ‐ ‐ ‐ 2,800 2,800 100.0% 5500 Travel ‐ ‐ 10,029 14,500 14,500 ‐ 0.0% 5800 Miscellaneous ‐ ‐ 10,199 16,000 16,000 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 1,142 2,500 2,500 ‐ 0.0% 5805 Staff Development ‐ ‐ 4,014 8,000 8,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 14,867 15,800 15,800 ‐ 0.0% 6040 Tech‐Software/On line Content ‐ ‐ 9,540 15,000 12,700 (2,300) ‐15.3% 8100 Capital Outlay Replacement ‐ ‐ 7,118 2,500 2,500 ‐ 0.0% 8110 Technology‐Hardware Replace ‐ ‐ 549 1,000 1,000 ‐ 0.0% 10.50 10.50 $ 1,207,514 $ 1,296,577 $ 1,304,239 $ 7,662 0.6%
100 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 560 ‐ Finance/Business Services 1110 Administrative Salary & Wages 2.00 2.00 $ 199,781 $ 219,338 $ 225,628 $ 6,290 2.9% 1140 Technical Salaries & Wages 2.00 1.00 87,255 124,907 67,980 (56,927) ‐45.6% 1150 Clerical Salaries & Wages 5.00 6.00 263,615 272,123 342,894 70,771 26.0% 2100 FICA Benefits ‐ ‐ 40,997 46,998 48,692 1,694 3.6% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 60,845 74,647 69,968 (4,679) ‐6.3% 2220 VRS Benefits Hybrid ‐ ‐ 18,881 20,508 35,403 14,895 72.6% 2300 HMP Benefits ‐ ‐ 85,906 83,271 111,774 28,503 34.2% 2400 Group Life Insurance ‐ ‐ 6,796 7,950 8,496 546 6.9% 2510 Disability Insurance Hybrid ‐ ‐ 494 372 810 438 117.7% 2750 Retiree Health Care Credit ‐ ‐ 6,225 7,282 7,671 389 5.3% 2800 Other Benefits ‐ ‐ 11,364 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 260,172 221,243 242,325 21,082 9.5% 5200 Communications ‐ ‐ 8,908 9,700 10,000 300 3.1% 5400 Leases and Rentals ‐ ‐ 3,570 4,554 3,700 (854) ‐18.8% 5500 Travel ‐ ‐ 562 4,500 3,250 (1,250) ‐27.8% 5800 Miscellaneous ‐ ‐ (5,975) (3,000) 2,500 5,500 ‐183.3% 5801 Dues & Memberships ‐ ‐ 5,698 5,500 6,239 739 13.4% 5805 Staff Development ‐ ‐ 1,405 4,000 3,000 (1,000) ‐25.0% 6000 Materials and Supplies ‐ ‐ 16,098 14,100 13,500 (600) ‐4.3% 8110 Technology‐Hardware Replacement ‐ ‐ 2,083 3,000 ‐ (3,000) ‐100.0% 9.00 9.00 $ 1,074,680 $ 1,120,993 $ 1,203,830 $ 82,837 7.4%
101 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 565 ‐ Technology Services 1110 Administrative Salary & Wages 1.00 1.00 $ 123,230 $ 127,543 $ 131,369 $ 3,826 3.0% 1120 Instructional Salaries & Wages 1.00 1.00 59,143 66,034 68,015 1,981 3.0% 1140 Technical Salaries & Wages 25.00 27.00 1,404,943 1,423,795 1,563,281 139,486 9.8% 1150 Clerical Salaries & Wages 1.00 1.00 36,495 38,493 37,321 (1,172) ‐3.0% 2100 FICA Benefits ‐ ‐ 120,731 127,263 137,699 10,436 8.2% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 159,644 159,484 209,819 50,335 31.6% 2220 VRS Benefits Hybrid ‐ ‐ 78,937 91,956 89,338 (2,618) ‐2.8% 2300 HMP Benefits ‐ ‐ 311,207 314,376 333,984 19,608 6.2% 2400 Group Life Insurance ‐ ‐ 20,002 21,007 24,120 3,113 14.8% 2510 Disability Insurance Hybrid ‐ ‐ 2,064 2,404 2,020 (384) ‐16.0% 2750 Retiree Health Care Credit ‐ ‐ 18,259 19,242 21,779 2,537 13.2% 2800 Other Benefits ‐ ‐ 24,916 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 3,096,010 2,480,662 2,552,062 71,400 2.9% 5001 Telecommunications ‐ ‐ 361,618 362,000 332,000 (30,000) ‐8.3% 5500 Travel ‐ ‐ 8,851 8,700 8,700 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ 1,331 500 23,500 23,000 4600.0% 5805 Staff Development ‐ ‐ 2,672 7,500 7,500 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 141,007 124,050 124,050 ‐ 0.0% 8110 Technology‐Hardware Replacement ‐ ‐ ‐ 5,000 5,000 ‐ 0.0% 28.00 30.00 $ 5,971,060 $ 5,380,009 $ 5,671,557 $ 291,548 5.4%
102 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 570 ‐ Transportation 1110 Administrative Salary & Wages 1.00 1.00 $ 84,048 $ 95,220 $ 98,077 $ 2,857 3.0% 1140 Technical Salaries & Wages 5.00 8.00 362,876 333,763 396,133 62,370 18.7% 1150 Clerical Salaries & Wages 5.00 3.00 106,412 107,538 111,621 4,083 3.8% 1160 Trades Salaries & Wages 7.00 6.00 266,484 333,996 299,383 (34,613) ‐10.4% 1170 Bus Driver Salaries & Wages 106.93 106.93 2,051,692 2,463,597 2,546,559 82,962 3.4% 1175 Bus Aides Salaries & Wages 37.54 37.54 536,693 619,888 632,970 13,082 2.1% 1520 Substitute Salaries & Wages ‐ ‐ 704,390 516,500 516,500 ‐ 0.0% 1620 Supplemental Salaries & Wages ‐ ‐ 168,356 181,000 181,000 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 312,730 356,232 364,814 8,582 2.4% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 52,011 126,128 139,429 13,301 10.5% 2220 VRS Benefits Hybrid ‐ ‐ 65,919 65,370 76,372 11,002 16.8% 2300 HMP Benefits ‐ ‐ 1,401,346 1,425,421 1,427,392 1,971 0.1% 2400 Group Life Insurance ‐ ‐ 38,787 49,244 53,335 4,091 8.3% 2510 Disability Insurance Hybrid ‐ ‐ 11,276 11,166 24,370 13,204 118.3% 2750 Retiree Health Care Credit ‐ ‐ 5,886 11,020 15,216 4,196 38.1% 2800 Other Benefits ‐ ‐ 9,893 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 57,197 69,800 170,723 100,923 144.6% 5104 Refuse Removal ‐ ‐ 16,250 22,000 22,000 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 81,343 82,923 6,660 (76,263) ‐92.0% 5500 Travel ‐ ‐ 3,683 5,000 5,000 ‐ 0.0% 5801 Dues & Memberships ‐ ‐ ‐ 500 ‐ (500) ‐100.0% 5805 Staff Development ‐ ‐ 3,212 5,000 5,000 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 12,032 18,865 18,865 ‐ 0.0% 6008 Vehicle/Powered Equip Fuels ‐ ‐ 789,092 995,000 995,000 ‐ 0.0% 6009 Vehicle/Powered Equip Supplies ‐ ‐ 487,073 476,000 462,000 (14,000) ‐2.9% 6030 Instructional Materials ‐ ‐ 1,260 1,500 1,500 ‐ 0.0% 8100 Capital Outlay Replacement ‐ ‐ 910,867 234,516 470,820 236,304 100.8% 8200 Capital Outlay Additions ‐ ‐ ‐ 24,348 24,069 (279) ‐1.1% 162.47 162.47 $ 8,540,808 $ 8,631,535 $ 9,064,808 $ 433,273 5.0%
103 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 575 ‐ Operations 1110 Administrative Salary & Wages 1.00 1.00 $ 107,500 $ 111,263 $ 114,601 $ 3,338 3.0% 1124 Supervisor Salaries & Wages ‐ ‐ 56,170 ‐ ‐ ‐ 0.0% 1140 Technical Salaries & Wages 2.00 2.00 156,767 214,408 237,158 22,750 10.6% 1150 Clerical Salaries & Wages 3.00 3.00 109,726 146,476 126,455 (20,021) ‐13.7% 1160 Trades Salaries & Wages 21.00 20.00 1,096,141 1,241,025 1,192,551 (48,474) ‐3.9% 1180 Laborer Salaries & Wages ‐ ‐ 17,060 16,000 17,000 1,000 6.3% 1190 Service Salaries & Wages 88.31 86.00 2,586,656 2,815,542 2,805,225 (10,317) ‐0.4% 1520 Substitute Salaries & Wages ‐ ‐ 31,866 35,000 40,500 5,500 15.7% 1620 Supplemental Salaries & Wages ‐ ‐ 8,521 10,000 10,000 ‐ 0.0% 2100 FICA Benefits ‐ ‐ 307,556 351,198 347,578 (3,620) ‐1.0% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 133,693 181,504 220,353 38,849 21.4% 2220 VRS Benefits Hybrid ‐ ‐ 36,426 31,050 51,324 20,274 65.3% 2300 HMP Benefits ‐ ‐ 980,969 967,079 1,027,596 60,517 6.3% 2400 Group Life Insurance ‐ ‐ 44,484 57,655 59,612 1,957 3.4% 2510 Disability Insurance Hybrid ‐ ‐ 4,652 4,746 12,625 7,879 166.0% 2750 Retiree Health Care Credit ‐ ‐ 9,735 11,904 11,618 (286) ‐2.4% 2800 Other Benefits ‐ ‐ 39,808 ‐ ‐ ‐ 0.0% 3000 Purchased Services ‐ ‐ 1,251,437 1,110,500 1,517,800 407,300 36.7% 4000 Internal Services ‐ ‐ 1,858 3,000 3,000 ‐ 0.0% 5101 Electricity ‐ ‐ 81,334 172,900 170,000 (2,900) ‐1.7% 5102 Heating Fuel ‐ ‐ 5,920 100,000 100,000 ‐ 0.0% 5103 Water/Sewer Services ‐ ‐ 3,858 25,000 25,000 ‐ 0.0% 5104 Refuse Removal ‐ ‐ 88,415 95,000 95,000 ‐ 0.0% 5200 Communications ‐ ‐ 1,500 1,500 1,500 ‐ 0.0% 5400 Leases and Rentals ‐ ‐ 44,353 82,000 144,000 62,000 75.6% 5500 Travel ‐ ‐ ‐ 4,600 4,600 ‐ 0.0% 5800 Miscellaneous ‐ ‐ 170 2,000 2,000 ‐ 0.0% 5805 Staff Development ‐ ‐ 435 1,500 1,500 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 1,062,188 985,250 985,250 ‐ 0.0% 8100 Capital Outlay Replacement ‐ ‐ 251 ‐ ‐ ‐ 0.0% 8200 Capital Outlay Additions ‐ ‐ 42,006 ‐ ‐ ‐ 0.0% 115.31 112.00 $ 8,311,455 $ 8,778,100 $ 9,323,846 $ 545,746 6.2%
104 Operating Budget by Cost Center
Change Obj. Description 2020 2021 Actual 2019 Budget 2020 Budget 2021 $ % Cost Center 999 ‐ Fund Balance Spending 3000 Purchased Services ‐ ‐ $ 615,114 $ ‐ $ ‐ $ ‐ 0.0% 6020 Textbooks & Workbooks ‐ ‐ 113,575 ‐ ‐ ‐ 0.0% 8100 Capital Outlay Replacement ‐ ‐ 125,264 ‐ ‐ ‐ 0.0% 8200 Capital Outlay Additions ‐ ‐ 842,198 ‐ ‐ ‐ 0.0% ‐ ‐ $ 1,696,151 $ ‐ $ ‐ $ ‐ 0.0%
GRAND TOTAL 1,715.71 1,747.10 $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
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106 FISCAL YEAR 2021
FINANCIAL SUMMARIES Grants Fund
107 Williamsburg ‐ James City County Public Schools Grants Fund Budget Summary
2020 Description FTEs 2021 FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Revenue Federal 42.93 42.73 $ 4,038,604 $ 4,090,086 $ 4,359,954 $ 269,868 6.6% State 8.39 8.39 806,701 944,513 953,396 8,883 0.9% Other 6.00 6.00 650,000 670,000 670,000 0 0.0% Total Revenue 57.32 57.12 5,495,305 5,704,599 5,983,350 278,751 4.9%
Expenditures Title VI‐B 28.99 28.99 2,169,318 2,184,890 2,228,209 43,318 2.0% Title I 10.65 9.95 1,403,280 1,301,661 1,372,014 70,353 5.4% Title I, D 1.00 1.00 1,121 94,675 95,261 585 0.6% Title II, Part A, Teacher Quality 1.45 1.45 209,832 258,287 267,773 9,486 3.7% Carl D. Perkins Grant ‐ ‐ 108,223 145,917 157,311 11,393 7.8% Title III, Part A, Limited English Proficient ‐ ‐ 42,957 57,901 61,003 3,102 5.4% Title IV, Part A, ‐ ‐ 13,659 ‐ 91,986 91,986 100.0% Federal Preschool Grant (Section 619) 0.34 0.34 16,838 26,754 28,398 1,644 6.1% Project Hope 0.50 0.50 23,186 20,000 20,000 ‐ 0.0% Safe Routes to Schools ‐ 0.50 50,190 ‐ 38,000 38,000 100.0% SOL Web Based Technology Initiative ‐ ‐ 427,547 466,000 466,000 ‐ 0.0% Virginia Preschool Initiative 7.39 7.39 234,777 332,115 338,994 6,878 2.1% Special Education in Jails 1.00 1.00 127,285 129,688 131,692 2,004 1.5% Individualized Student Alternative Education Program (ISAEP) ‐ ‐ 17,092 16,710 16,710 ‐ 0.0% School Health Initiative Grant 6.00 6.00 650,000 670,000 670,000 0 0.0% Total Expenditures 57.32 57.12 $ 5,495,305 $ 5,704,599 $ 5,983,350 $ 278,751 4.9%
108 Williamsburg ‐ James City County Public Schools Grants Fund Title VI‐B
2020 2021 % Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change Change
Wages & Employee Benefits 1120 Instructional Salaries & Wages 18.20 18.20 $ 1,058,908 $ 1,104,285 $ 1,089,613 $ (14,672) ‐1.3% 1130 Other Professional Salaries & Wages 4.22 4.22 245,744 255,697 262,101 6,404 2.5% 1350 P/T Clerical Salaries & Wages 0.57 0.57 3,385 ‐ ‐ ‐ 0.0% 1151 Instructional Aides Salaries & Wages 6.00 6.00 79,184 83,984 129,036 45,052 53.6% 1620 Supplemental Salaries & Wages ‐ ‐ 60,062 ‐ ‐ ‐ 0.0% Total Wages 28.99 28.99 1,447,282 1,443,966 1,480,750 36,784 2.5%
2100 FICA Benefits ‐ ‐ 104,140 110,463 113,277 2,814 2.5% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 117,507 226,414 152,601 (73,813) ‐32.6% 2220 VRS Benefits Hyrbrid ‐ ‐ 96,049 ‐ 96,100 96,100 100.0% 2300 HMP Benefits ‐ ‐ 367,643 367,804 345,122 (22,682) ‐6.2% 2400 Group Life Insurance ‐ ‐ 17,842 18,916 19,842 926 4.9% 2510 Disability Insurance Hybrid ‐ ‐ 2,511 ‐ 2,600 2,600 100.0% 2750 Retiree Health Care Credit ‐ ‐ 16,344 17,328 17,917 589 3.4% Total Benefits ‐ ‐ 722,036 740,925 747,460 6,534 0.9%
Total Wages & Employee Benefits 28.99 28.99 2,169,318 2,184,890 2,228,209 43,318 2.0%
TOTAL 28.99 28.99 $ 2,169,318 $ 2,184,890 $ 2,228,209 $ 43,318 2.0%
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.
109 Williamsburg ‐ James City County Public Schools Grants Fund Title I
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1110 Administrative Salaries ‐ 0.30 ‐$ ‐$ $ 35,000 $ 35,000 100.0% 1120 Instructional Salaries & Wages 9.70 8.70 627,880 604,611 588,251 (16,360) ‐2.7% 1140 Technical Salaries ‐ ‐ 4,536 ‐ ‐ ‐ 0.0% 1150 Clerical Salaries & Wages 0.95 0.95 40,248 41,101 37,673 (3,428) ‐8.3% 1520 Substitute Salaries & Wages ‐ ‐ 8,803 3,000 8,850 5,850 195.0% 1620 Supplemental Salaries & Wages ‐ ‐ 242,594 211,239 245,000 33,761 16.0% Total Wages 10.65 9.95 924,061 859,951 914,774 54,823 6.4%
2100 FICA Benefits ‐ ‐ 68,990 65,788 69,980 4,192 6.4% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 98,547 96,948 99,429 2,481 2.6% 2220 VRS Benefits Hybrid ‐ ‐ 4,538 4,300 4,600 300 7.0% 2300 HMP Benefits ‐ ‐ 120,873 140,384 111,809 (28,575) ‐20.4% 2400 Group Life Insurance ‐ ‐ 8,612 8,459 8,387 (72) ‐0.8% 2510 VRS Disability Hybrid ‐ ‐ 119 85 120 35 41.2% 2750 Retiree Health Care Credit ‐ ‐ 7,889 7,749 7,574 (175) ‐2.3% Total Employee Benefits ‐ ‐ 309,568 323,713 301,899 (21,814) ‐6.7%
Total Wages & Employee Benefits 10.65 9.95 1,233,629 1,183,664 1,216,674 33,010 2.8%
Other Expenditures 3000 Purchased Services ‐ ‐ 73,869 55,000 74,000 19,000 34.5% 5500 Travel ‐ ‐ 5,887 5,000 5,800 800 16.0% 6000 Materials & Supplies ‐ ‐ 3,582 4,998 5,000 2 0.0% 6030 Instructional Materials ‐ ‐ 68,024 30,000 47,540 17,540 58.5% 9400 Parental Involvement ‐ ‐ 18,289 23,000 23,000 ‐ 0.0% Total Other Expenditures ‐ ‐ 169,651 117,998 155,340 37,342 31.6%
TOTAL 10.65 9.95 $ 1,403,280 $ 1,301,661 $ 1,372,014 70,353$ 5.4%
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 ESSA 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
110 Williamsburg ‐ James City County Public Schools Grants Fund Title I‐D, Neglected and Delinquent Youth
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1120 Instructional Salaries & Wages 1.00 1.00 $ ‐ $ 58,502 $ 60,259 $ 1,757 3.0% Total Wages 1.00 1.00 ‐ 58,502 60,259 1,757 3.0%
2100 FICA Benefits ‐ ‐ ‐ 4,475 4,610 134 3.0% 2210 VRS Benefits ‐ ‐ ‐ 9,173 10,015 842 9.2% 2300 HMP Benefits ‐ ‐ ‐ 16,056 18,840 2,784 17.3% 2400 Group Life Insurance ‐ ‐ ‐ 766 807 41 5.4% 2750 Retiree Health Care Credit ‐ ‐ ‐ 702 729 27 3.9% Total Employee Benefits ‐ ‐ ‐ 31,172 35,001 3,829 12.3%
Total Wages & Employee Benefits 1.00 1.00 ‐ 89,674 95,261 5,586 6.2%
Other Expenditures 3000 Purchased Services ‐ ‐ 500 ‐ ‐ ‐ 100.0% 6030 Instructional Materials ‐ ‐ 621 5,000 ‐ (5,000) ‐100.0% Total Other Expenditures ‐ ‐ 1,121 5,000 ‐ (5,000) ‐100.0%
TOTAL 1.00 1.00 $ 1,121 $ 94,675 $ 95,261 585$ 0.6%
Grant Description Title I, D is part of the Every Student Succeeds Act 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.
111 Williamsburg ‐ James City County Public Schools Grants Fund Title II, Part A
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1120 Instructional Salaries & Wages 1.40 1.40 $ 104,486 $ 106,653 $ 115,593 8,940$ 8.4% 1150 Clerical Salaries & Wages 0.05 0.05 1,511 2,163 1,983 (180) ‐8.3% 1520 Substitute Salaries & Wages ‐ ‐ 1,270 7,000 7,000 ‐ 0.0% Total Wages 1.45 1.45 107,268 115,816 124,576 8,760 7.6%
2100 FICA Benefits ‐ ‐ 7,824 8,860 9,530 670 7.6% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 10,195 16,862 13,541 (3,321) ‐19.7% 2220 VRS Benefits Hybrid ‐ ‐ 5,996 200 6,000 5,800 2900.0% 2300 HMP Benefits ‐ ‐ 18,324 15,572 14,905 (666) ‐4.3% 2400 Group Life Insurance ‐ ‐ 1,372 1,425 1,576 151 10.6% 2510 VRS Disability Hybrid ‐ ‐ 157 5 160 155 3100.0% 2750 Retiree Health Care Credit ‐ ‐ 1,257 1,306 1,423 117 8.9% Total Employee Benefits ‐ ‐ 45,126 44,230 47,135 2,905 6.6%
Total Wages & Employee Benefits 1.45 1.45 152,393 160,046 171,711 11,665 7.3%
Other Expenditures 3000 Purchased Services ‐ ‐ 55,036 78,546 76,368 (2,178) ‐2.8% 4000 Internal Services‐Transportation ‐ ‐ ‐ 1,000 1,000 ‐ 0.0% 5500 Travel ‐ ‐ (264) 15,000 15,000 ‐ 0.0% 5805 Staff Development Expense ‐ ‐ 135 ‐ ‐ ‐ 0.0% 6030 Instructional Materials ‐ ‐ 2,532 3,695 3,695 ‐ 0.0% Total Other Expenditures ‐ ‐ 57,439 98,241 96,063 (2,178) ‐2.2%
TOTAL 1.45 1.45 $ 209,832 $ 258,287 $ 267,773 9,486$ 3.7%
Grant Description These Title II, Part A funds were authorized by the Every Student Succeeds Act (ESSA) . 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.
112 Williamsburg ‐ James City County Public Schools Grants Fund Carl D. Perkins Grant
2020 2021 % Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change Change
Wages & Employee Benefits 1620 Supplemental Salaries & Wages ‐ ‐ $ ‐ $ 5,000 $ 5,000 $ ‐ 0.0% Total Wages ‐ ‐ ‐ 5,000 5,000 ‐ 0.0%
Total Wages & Employee Benefits ‐ ‐ ‐ 5,000 5,000 ‐ 0.0%
Other Expenditures 3000 Purchased Services ‐ ‐ 41,892 31,542 41,891 10,349 32.8% 5500 Travel ‐ ‐ 2,945 24,500 24,500 ‐ 0.0% 6040 Tech‐Software/On line Content ‐ ‐ ‐ 6,000 6,000 ‐ 0.0% 7005 New Horizons ‐ Tuition ‐ ‐ 3,520 3,520 3,520 ‐ 0.0% 8200 Capital Outlay Additions ‐ ‐ 42,677 49,040 50,000 960 2.0% 8210 Technology ‐ Hardware Additions ‐ ‐ 17,188 26,316 26,400 84 0.3% Total Other Expenditures ‐ ‐ 108,223 140,917 152,311 11,393 8.1%
TOTAL ‐ ‐ $ 108,223 $ 145,917 $ 157,311 11,393$ 7.8%
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.
113 Williamsburg ‐ James City County Public Schools Grants Fund Title III, Part A
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 Change % Change
Wages & Employee Benefits 1620 Supplemental Salaries & Wages ‐ ‐ $ 8,933 $ 17,888 $ 17,888 ‐$ 0.0% Total Wages ‐ ‐ 8,933 17,888 17,888 ‐ 0.0%
2100 FICA Benefits ‐ ‐ 683 1,368 1,368 ‐ 0.0% Total Empoyee Benefits ‐ ‐ 683 1,368 1,368 ‐ 0.0%
Total Wages & Employee Benefits ‐ ‐ 9,617 19,256 19,256 ‐ 0.0%
Other Expenditures 3000 Purchased Services ‐ ‐ 28,857 21,000 24,102 3,102 14.8% 4000 Internal Services ‐ ‐ ‐ 1,000 1,000 ‐ 0.0% 5500 Travel ‐ ‐ 333 1,000 1,000 ‐ 0.0% 5800 Miscellaneous Expense ‐ ‐ ‐ 100 100 ‐ 0.0% 6000 Materials & Supplies ‐ ‐ ‐ 500 500 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 4,151 15,045 15,045 ‐ 0.0% Total Other Expenditures ‐ ‐ 33,340 38,645 41,747 3,102 8.0%
TOTAL ‐ ‐ $ 42,957 $ 57,901 $ 61,003 3,102$ 5.4%
Grant Description Title III supports children who have developing English proficiency. 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.
114 Williamsburg ‐ James City County Public Schools Grants Fund Title IV, Part A
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 Change % Change
Wages & Employee Benefits 1620 Supplemental Salaries & Wages ‐ ‐ ‐$ ‐$ $ 15,905 $ 15,905 100.0% Total Wages ‐ ‐ ‐ ‐ 15,905 15,905 100.0%
2100 FICA Benefits ‐ ‐ ‐ ‐ 2,200 2,200 100.0% Total Empoyee Benefits ‐ ‐ ‐ ‐ 2,200 2,200 100.0%
Total Wages & Employee Benefits ‐ ‐ ‐ ‐ 18,105 18,105 100.0%
Other Expenditures 3000 Purchased Services ‐ ‐ 13,659 ‐ 55,831 55,831 100.0% 4000 Internal Services ‐ ‐ ‐ ‐ 500 500 100.0% 5500 Travel ‐ ‐ ‐ ‐ 1,200 1,200 100.0% 6030 Instructional Materials ‐ ‐ ‐ ‐ 16,350 16,350 100.0% Total Other Expenditures ‐ ‐ 13,659 ‐ 73,881 73,881 100.0%
TOTAL ‐ ‐ $ 13,659 ‐$ $ 91,986 $ 91,986 100.0%
Grant Description The Student Support and Academic Enrichment Grants (Title IV, Part A) program provides funds for programs and activities to improve students' academic achievement by increasing the capacity of local school divisions to provide students with a well‐rounded education; improve school conditions for learning; and improve the use of technology in order to improve the academic achievement and digital literacy of all students. Currently in WJCC, Title IV funds are being used to directly support students acquiring English in manners consistent with the intent of the funds.
115 Williamsburg ‐ James City County Public Schools Grants Fund Federal Preschool Grant (Section 619)
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1131 Nurse Salaries & Wages 0.34 0.34 $ 16,838 $ 26,754 $ 28,398 1,644$ 6.1% Total Wages 0.34 0.34 16,838 26,754 28,398 1,644 6.1%
Total Wages & Employee Benefits 0.34 0.34 16,838 26,754 28,398 1,644 6.1%
TOTAL 0.34 0.34 $ 16,838 $ 26,754 $ 28,398 1,644 6.1%
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 portion of 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.
116 Williamsburg ‐ James City County Public Schools Grants Fund Project HOPE
2020 2021 % Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change Change
Wages & Employee Benefits 1150 Clerical Salaries & Wages 0.50 0.50 $ 7,080 $ 11,440 $ 11,440 ‐$ 0.0% Total Wages 0.50 0.50 7,080 11,440 11,440 ‐ 0.0%
2100 FICA Benefits ‐ ‐ 542 875 875 ‐ 0.0% Total Benefits ‐ ‐ 542 875 875 ‐ 0.0%
Total Wages & Employee Benefits 0.50 0.50 7,622 12,315 12,315 ‐ 0.0%
Other Expenditures 4000 Internal Services‐Transportation ‐ ‐ 9,674 4,527 4,527 ‐ 0.0% 5500 Travel ‐ ‐ 4,426 1,260 1,260 ‐ 0.0% 5805 Staff Development Expense ‐ ‐ ‐ 100 100 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 1,465 1,798 1,798 ‐ 0.0% Total Other Expenditures ‐ ‐ 15,565 7,685 7,685 ‐ 0.0%
TOTAL 0.50 0.50 $ 23,186 $ 20,000 $ 20,000 ‐$ 0.0%
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
117 Williamsburg ‐ James City County Public Schools Grants Fund Safe Routes to Schools
2020 2021 % Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change Change
Wages & Employee Benefits 1130 Other Professional Salaries & Wage ‐ 0.50 $ 24,877 ‐$ $ 26,000 26,000$ 100.0% Total Wages ‐ 0.50 24,877 ‐ 26,000 26,000 100.0%
Total Wages & Employee Benefits ‐ 0.50 24,877 ‐ 26,000 26,000 100.0%
Other Expenditures 3000 Purchased Services ‐ ‐ 3,821 ‐ 4,400 4,400 100.0% 6030 Instructional Materials ‐ ‐ 13,192 ‐ 5,750 5,750 100.0% 8210 Technology ‐ Hardware Additions ‐ ‐ 8,300 ‐ 1,850 1,850 100.0% Total Other Expenditures ‐ ‐ 25,314 ‐ 12,000 12,000 100.0%
TOTAL ‐ 0.50 $ 50,190 ‐$ $ 38,000 38,000$ 100.0%
Grant Description Safe Routes to Schools funds are used to develop and support Bike and Pedestrian Safety Clubs at Williamsburg‐James City County Schools. Provide parents and community members with the health, economic and ecological benefits of self‐powered transportation. Funds are used to purchase bicycles and other bicycle related items to create and sustain Bike and Pedestrian Safety Clubs.
118 Williamsburg ‐ James City County Public Schools Grants Fund SOL Web Based Technology Initiative
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Other Expenditures 6060 Technology Infrastructure ‐ ‐ $ 248,745 $ 466,000 $ 466,000 ‐$ 0.0% 8210 Technology ‐ Hardware Additions ‐ ‐ 178,802 ‐ ‐ ‐ 0.0% Total Other Expenditures ‐ ‐ 427,547 466,000 466,000 ‐ 0.0%
TOTAL ‐ ‐ $ 427,547 $ 466,000 $ 466,000 ‐$ 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.
119 Williamsburg ‐ James City County Public Schools Grants Fund Virginia Preschool Initiative
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1120 Instructional Salaries & Wages 0.86 0.86 $ 42,167 $ 38,288 $ 48,055 $ 9,767 25.5% 1133 Caseworker Salaries & Wages 0.71 0.71 16,608 17,432 17,872 440 2.5% 1131 Nurse Salaries & Wages 0.39 0.39 19,314 20,087 20,590 503 2.5% 1151 Instructional Aides Salaries & Wages 5.43 5.43 101,911 107,182 114,527 7,345 6.9% 1620 Supplemental Salaries & Wages ‐ ‐ ‐ 20,000 20,000 ‐ 0.0% Total Wages 7.39 7.39 179,999 202,989 221,043 18,054 8.9%
2100 FICA Benefits ‐ ‐ 13,256 15,529 16,910 1,381 8.9% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 8,677 13,693 18,783 5,090 37.2% 2220 VRS Benefits Hybrid ‐ ‐ 13,938 15,000 15,000 ‐ 0.0% 2300 HMP Benefits ‐ ‐ 8,115 61,453 61,761 308 0.5% 2400 Group Life Insurance ‐ ‐ 1,913 2,397 2,694 297 12.4% 2510 Disability Insurance Hybrid ‐ ‐ 365 330 370 40 12.1% 2750 Retiree Health Care Credit ‐ ‐ 1,731 2,196 2,433 237 10.8% Total Employee Benefits ‐ ‐ 47,994 110,598 117,951 7,353 6.6%
Total Wages & Employee Benefits 7.39 7.39 227,993 313,586 338,994 25,407 8.1%
Other Expenditures 5200 Communications ‐ ‐ ‐ 250 ‐ (250) ‐100.0% 5500 Travel ‐ ‐ 658 ‐ ‐ ‐ 0.0% 5805 Staff Development ‐ ‐ 1,959 2,000 ‐ (2,000) ‐100.0% 6000 Materials and Supplies ‐ ‐ 2,506 2,000 ‐ (2,000) ‐100.0% 6030 Instructional Materials ‐ ‐ 342 8,529 ‐ (8,529) ‐100.0% 6040 Tech‐Software/On line Content ‐ ‐ ‐ 2,000 ‐ (2,000) ‐100.0% 8100 Capital Outlay Replacement ‐ ‐ 46 250 ‐ (250) ‐100.0% 8200 Capital Outlay Additions ‐ ‐ 99 500 ‐ (500) ‐100.0% 8210 Technology ‐ Hardware Additions ‐ ‐ 345 1,000 ‐ (1,000) ‐100.0% 9400 Parental Involvement ‐ ‐ 830 2,000 ‐ (2,000) ‐100.0% Total Other Expenditures ‐ ‐ 6,784 18,529 ‐ (18,529) ‐100.0% TOTAL 7.39 7.39 $ 234,777 $ 332,115 $ 338,994 6,878$ 2.1%
Grant Description Virginia Preschool Initiative (VPI) 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 and must reside in James City County. 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. VPI does not fund four‐year‐olds with disabilities who require an Early Childhood Special Education Classroom or children who reside in the city of Williamsburg. The number of available VPI slots vary from year to year and will be impacted by the number of at risk three‐year‐olds as well as the number of four‐year‐olds who require a self‐contained classroom.
120 Williamsburg ‐ James City County Public Schools Grants Fund Special Education in Jails
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1120 Instructional Salaries & Wages 1.00 1.00 $ 83,062 $ 86,384 $ 87,409 1,025$ 1.2% Total Wages 1.00 1.00 83,062 86,384 87,409 1,025 1.2%
2100 FICA Benefits ‐ ‐ 5,788 6,608 6,687 78 1.2% 2210 VRS Benefits ‐ ‐ 13,024 13,545 14,527 982 7.3% 2300 HMP Benefits ‐ ‐ 18,628 18,982 18,840 (142) ‐0.7% 2400 Group Life Insurance ‐ ‐ 1,088 1,132 1,171 39 3.5% 2750 Retiree Health Care Credit ‐ ‐ 997 1,037 1,058 21 2.0% Total Employee Benefits ‐ ‐ 39,525 41,304 42,283 979 2.4%
Total Wages & Employee Benefits 1.00 1.00 122,587 127,688 129,692 2,004 1.6%
Other Expenditures 3000 Purchased Services ‐ ‐ 4,422 ‐ ‐ ‐ 0.0% 5500 Travel ‐ ‐ ‐ 200 200 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 276 1,800 1,800 ‐ 0.0% Total Other Expenditures ‐ ‐ 4,698 2,000 2,000 ‐ 0.0%
TOTAL 1.00 1.00 $ 127,285 $ 129,688 $ 131,692 2,004$ 1.5%
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 30th 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.
121 Williamsburg ‐ James City County Public Schools Grants Fund Individualized Student Alternative Education Program (ISAEP)
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Other Expenditures 3010 Contracted Services ‐ ‐ $ 350 $ 350 $ 350 $ ‐ 0.0% 4510 WJC ‐ Duplicating ‐ ‐ ‐ 175 175 ‐ 0.0% 5500 Travel ‐ ‐ 2,493 4,514 4,514 ‐ 0.0% 5800 Miscellaneous ‐ ‐ 398 361 361 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 5,851 5,655 5,655 ‐ 0.0% 6003 Testing Materials ‐ ‐ 8,000 5,655 5,655 ‐ 0.0% Total Other Expenditures ‐ ‐ 17,092 16,710 16,710 ‐ 0.0%
TOTAL ‐ ‐ $ 17,092 $ 16,710 $ 16,710 $ ‐ 0.0%
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.
122 Williamsburg ‐ James City County Public Schools Grants Fund School Health Initiative Grant
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1120 Instructional Salaries & Wages 3.00 3.00 $ 163,845 $ 170,399 $ 174,654 4,255$ 2.5% 1124 Supervisor Salaries & Wages 1.00 1.00 41,283 85,814 87,930 2,116 2.5% 1130 Other Professional Salaries & Wages 1.00 1.00 51,509 53,569 54,911 1,342 2.5% 1140 Technical Salaries & Wages 1.00 1.00 103,438 64,757 66,378 1,621 2.5% 1620 Supplemental Salaries & Wages ‐ ‐ 65,940 15,000 15,000 ‐ 0.0% 1700 Stipends ‐ ‐ 16,825 76,000 68,518 (7,482) ‐9.8% Total Wages 6.00 6.00 442,839 465,539 467,392 1,853 0.4%
2100 FICA Benefits ‐ ‐ 32,134 35,614 35,944 330 0.9% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 49,260 58,728 55,048 (3,680) ‐6.3% 2220 VRS Benefits Hybrid ‐ ‐ 7,200 ‐ 7,200 7,200 100.0% 2300 HMP Benefits ‐ ‐ 73,348 60,459 59,012 (1,447) ‐2.4% 2400 Group Life Insurance ‐ ‐ 4,717 4,906 5,019 113 2.3% 2510 Disability Insurance Hybrid ‐ ‐ 188 ‐ 188 188 100.0% 2750 Retiree Health Care Credit ‐ ‐ 4,321 4,494 4,532 38 0.8% Total Employee Benefits ‐ ‐ 171,167 164,201 166,943 2,742 1.7%
Total Wages & Employee Benefits 6.00 6.00 614,006 629,740 634,335 4,595 0.7%
Other Expenditures 3000 Purchased Services ‐ ‐ 5,750 5,160 5,000 (160) ‐3.1% 4000 Internal Services ‐ ‐ 16,595 12,500 12,500 ‐ 0.0% 5500 Travel ‐ ‐ 2,133 1,900 1,965 65 3.4% 5805 Staff Development ‐ ‐ 2,150 2,000 1,500 (500) ‐25.0% 6000 Materials and Supplies ‐ ‐ 990 1,700 1,700 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 8,376 17,000 13,000 (4,000) ‐23.5% Total Other Expenditures ‐ ‐ 35,994 40,260 35,665 (4,595) ‐11.4%
TOTAL 6.00 6.00 $ 650,000 $ 670,000 $ 670,000 0$ 0.0%
Grant Description This grant is provided by the Williamsburg Health Foundation with the mission of improving the health and wellness of WJCC students and staff by supporting and promoting healthy eating and active lifestyle habits in the school, home, and community.
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124 FISCAL YEAR 2021
FINANCIAL SUMMARIES Child Nutrition Services
125 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.
2020 2021 % Account Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change Change Revenue Sales ‐ ‐ $ 1,701,228 $ 1,940,500 $ 1,939,550 $ (950) 0.0% Federal ‐ ‐ 2,441,789 2,528,010 2,625,000 96,990 3.8% State ‐ ‐ 55,177 61,470 62,700 1,230 2.0% Catering ‐ ‐ 73,911 84,000 80,000 (4,000) ‐4.8% Vending ‐ ‐ 21,288 16,500 21,400 4,900 29.7% Interest Earnings ‐ ‐ 392 300 350 50 16.7% Other ‐ ‐ 33,366 24,000 33,000 9,000 37.5% Total Revenue ‐ ‐ $ 4,327,151 $ 4,654,780 $ 4,762,000 $ 107,220 2.3% Expenditures 1110 Administrative Salaries & Wages 1.00 1.00 102,486 106,073 109,255 3,182 3.0% 1130 Other Professional Salaries & Wages 1.00 1.00 ‐ 47,565 48,992 1,427 3.0% 1150 Clerical Salaries & Wages 1.00 1.00 43,189 43,809 46,219 2,410 5.5% 1190 Service Salaries & Wages 64.63 64.63 1,303,897 1,343,030 1,463,583 120,553 9.0% Total Wages 67.63 67.63 1,449,572 1,540,477 1,668,049 127,572 8.3%
2100 FICA Benefits ‐ ‐ 102,458 117,847 127,540 9,692 8.2% 2210 VRS Benefits Plan 1 & 2 ‐ ‐ 83,017 93,736 102,813 9,077 9.7% 2220 VRS Benefits Hybrid ‐ ‐ 7,224 3,795 7,478 3,683 97.0% 2300 HMP Benefits ‐ ‐ 445,532 456,414 450,000 (6,414) ‐1.4% 2400 Group Life Insurance ‐ ‐ 7,539 7,831 8,892 1,061 13.5% 2510 Disability Insurance ‐ Hybrid ‐ ‐ 189 75 198 123 164.0% 2750 Retiree Health Care Credit ‐ ‐ 6,907 7,174 8,030 856 11.9% 2800 Other Benefits ‐ ‐ (73) ‐ ‐ ‐ 0.0% Total Employee Benefits ‐ ‐ 652,792 686,873 704,951 18,078 2.6% Total Wages & Employee Benefits 67.63 67.63 2,102,364 2,227,350 2,373,000 145,650 6.5% Other Expenditures 3000 Contracted Services ‐ ‐ 44,461 57,800 56,000 (1,800) ‐3.1% 5500 Travel ‐ ‐ 8,110 12,380 12,250 (130) ‐1.1% 5800 Miscellaneous ‐ ‐ 228,232 2,815 4,450 1,635 58.1% 6000 Materials and Supplies ‐ ‐ 131,768 215,290 205,000 (10,290) ‐4.8% 6002 Food Supplies ‐ ‐ 1,803,560 2,082,000 2,025,000 (57,000) ‐2.7% 8100 Capital Outlay Replacement ‐ ‐ 39,163 57,145 86,300 29,155 51.0% Total Other Expenditures ‐ ‐ 2,255,294 2,427,430 2,389,000 (38,430) ‐1.6% Total Expenditures 67.63 67.63 $ 4,357,658 $ 4,654,780 $ 4,762,000 $ 107,220 2.3% Excess of Revenues over Expenditures (30,507) (0) Fund Balance ‐ Beginning of year 956,389 925,882 Fund Balance ‐ End of Year $ 925,882 $ 925,882
126 FISCAL YEAR 2021
FINANCIAL SUMMARIES State Operated Programs
127 Williamsburg ‐ James City County Public Schools State Operated Programs Fund Budget Summary
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Revenue State 11.50 10.50 $ 1,143,364 $ 1,092,969 $ 1,112,150 $ 19,182 1.8% Total Revenue 1,143,364 1,092,969 1,112,150 19,182 1.8%
Expenditures Merrimac Juvenile Detention Center 9.00 8.00 885,474 825,804 838,050 12,247 1.5% Eastern State Hospital 2.50 2.50 257,891 267,165 274,100 6,935 2.6% Total Expenditures 11.50 10.50 $ 1,143,364 $ 1,092,969 $ 1,112,150 $ 19,182 1.8%
128 Williamsburg ‐ James City County Public Schools State Operated Programs Fund Merrimac Juvenile Detention Center Detail
2020 2021 Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Wages & Employee Benefits 1120 Instructional Salaries & Wages 8.00 7.00 $ 505,484 $ 456,798 $ 467,446 $ 10,648 2.3% 1130 Other Professional Salaries & Wages 1.00 1.00 60,579 62,699 64,580 1,881 3.0% 1520 Substitute Salaries & Wages ‐ ‐ 5,105 5,500 5,500 ‐ 0.0% Total Wages 9.00 8.00 571,168 524,997 537,526 12,529 2.4%
2100 FICA Benefits ‐ ‐ 41,689 40,162 41,121 958 2.4% 2210 VRS Benefits ‐ ‐ 88,759 81,457 88,423 6,966 8.6% 2300 HMP Benefits ‐ ‐ 122,975 126,487 117,753 (8,734) ‐6.9% 2400 Group Life Insurance ‐ ‐ 7,415 6,805 7,129 324 4.8% 2750 Retiree Health Care Credit ‐ ‐ 6,793 6,234 6,438 204 3.3% Total Employee Benefits ‐ ‐ 267,631 261,146 260,863 (282) ‐0.1%
Total Wages & Employee Benefits 9.00 8.00 838,799 786,143 798,389 12,247 1.6%
Other Expenditures 3000 Purchased Services ‐ ‐ 14,403 7,500 7,500 ‐ 0.0% 5500 Travel ‐ ‐ 5,823 6,400 6,400 ‐ 0.0% 6000 Materials and Supplies ‐ ‐ 1,183 1,700 1,700 ‐ 0.0% 6020 Textbooks and Workbooks ‐ ‐ ‐ 500 500 ‐ 0.0% 6030 Instructional Materials ‐ ‐ 14,433 8,003 8,003 ‐ 0.0% 6040 Technology‐Software/Online Content ‐ ‐ ‐ 5,558 5,558 ‐ 0.0% 6045 Technology Supplies ‐ ‐ 10,833 10,000 10,000 ‐ 0.0% Total Other Expenditures ‐ ‐ 46,675 39,661 39,661 ‐ 0.0%
TOTAL 9.00 8.00 $ 885,474 $ 825,804 $ 838,050 $ 12,247 1.5%
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
129 Williamsburg ‐ James City County Public Schools State Operated Programs Fund Eastern State Hospital Detail
2020 2021 % Description FTEs FTEs Actual 2019 Budget 2020 Budget 2021 $ Change Change
Wages & Employee Benefits 1110 Administrative Salaries & Wages 1.00 1.00 $ 103,288 $ 106,903 $ 110,110 3,207$ 3.0% 1120 Instructional Salaries & Wages 0.50 0.50 43,035 44,541 45,216 675 1.5% 1150 Clerical Salaries & Wages 1.00 1.00 29,273 30,298 31,200 902 3.0% Total Wages 2.50 2.50 175,596 181,742 186,526 4,784 2.6%
2100 FICA Benefits ‐ ‐ 12,558 13,903 14,269 366 2.6% 2210 VRS Benefits ‐ ‐ 20,786 21,513 23,486 1,973 9.2% 2300 HMP Benefits ‐ ‐ 45,623 46,463 46,116 (347) ‐0.7% 2400 Group Life Insurance ‐ ‐ 1,737 1,797 1,894 96 5.4% 2750 Retiree Health Care Credit ‐ ‐ 1,591 1,646 1,710 63 3.9% Total Employee Benefits ‐ ‐ 82,295 85,323 87,474 2,151 2.5%
Total Wages & Employee Benefits 2.50 2.50 257,891 267,065 274,000 6,935 2.6%
Other Expenditures 6000 Materials & Supplies ‐ ‐ ‐ 100 100 ‐ 0.0% Total Other Expenditures ‐ ‐ ‐ 100 100 ‐ 0.0%
TOTAL 2.50 2.50 $ 257,891 $ 267,165 $ 274,100 6,935$ 2.6%
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.
130 FISCAL YEAR 2021
FIVE‐YEAR COMPARISONS All Funds
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132 Williamsburg‐James City County Public Schools 5 Year Revenue Summary
Object Code Description 2017 Actual 2018 Actual 2019 Actual 2020 Budget 2021 Budget $ Difference % Change LOCAL REVENUE 411000 Appropriation‐Operations‐Wmsbg $ 7,728,225 $ 7,834,673 8,478,939 8,675,131 8,798,423 $ 123,292 1.4% 411000 Appropriation‐Operations‐JCC 73,317,934 74,367,565 80,745,659 82,958,863 84,834,413 1,875,550 2.3% Total: Local Appropriations 81,046,159 82,202,238 89,224,598 91,633,994 93,632,836 1,998,842 /2.2% 424083 Sales Tax Receipts ‐ Wmsbg 1,158,903 1,096,059 1,270,267 1,347,682 1,476,408 128,726 9.6% 424083 Sales Tax Receipts ‐ JCC 11,735,541 11,105,215 11,817,764 12,744,195 13,275,049 530,854 4.2% Total: Sales Tax 12,894,444 12,201,274 13,088,031 14,091,877 14,751,457 659,580 4.7%
TOTAL LOCAL REVENUE* 93,940,603 94,403,512 102,312,629 105,725,871 108,384,293 2,658,422 /2.5% STATE REVENUE 424021 Basic School Aid ‐ JCC 20,652,696 20,350,807 21,168,567 20,767,246 23,745,452 2,978,206 14.3% 424023 Remedial Summer ‐ JCC 83,860 81,676 100,481 105,605 89,916 (15,689) ‐14.9% 424026 Gifted & Talented ‐ JCC 219,274 218,071 225,864 225,459 244,270 18,811 8.3% 424023 Remedial Education ‐ JCC 452,253 449,771 460,763 459,936 530,020 70,084 15.2% 424030 Special Education SOQ ‐ JCC 2,549,061 2,535,075 2,570,337 2,565,724 3,055,681 489,957 19.1% 424032 Textbook Payments ‐ JCC 501,498 498,747 454,846 454,029 495,315 41,286 9.1% 424035 Vocational SOQ ‐ JCC 114,205 113,579 99,380 99,202 165,919 66,717 67.3% 424039 Social Security‐Instruct‐JCC 1,210,576 1,203,934 1,228,703 1,226,497 1,368,835 142,338 11.6% 424041 Retirement ‐ Instructional‐JCC 2,498,811 2,766,776 2,705,856 2,710,018 3,189,339 479,321 17.7% 424050 Group Life‐Instructional‐JCC 82,228 81,777 81,311 85,674 96,786 11,112 13.0% 424081 English as 2nd Language‐JCC 174,497 182,324 194,592 202,188 294,217 92,029 45.5% 424021 Basic School Aid ‐ Wmsbg 1,019,439 1,030,188 1,096,750 1,167,807 1,281,843 114,036 9.8% 424023 Remedial Summer ‐ Wmsbg 9,594 9,256 9,663 9,663 10,248 585 6.1% 424026 Gifted & Talented ‐ Wmsbg 10,927 10,797 11,786 12,488 13,804 1,316 10.5% 424023 Remedial Education ‐ Wmsbg 22,301 22,493 23,808 25,476 29,952 4,476 17.6% 424030 Special Education SOQ ‐ Wmsbg 125,331 126,411 133,655 141,867 172,420 30,553 21.5% 424032 Textbook Payments ‐ Wmsbg 24,482 24,693 23,735 25,149 27,991 2,842 11.3% 424035 Vocational SOQ ‐ Wmsbg 5,575 5,623 5,186 5,495 9,637 4,142 75.4% 424039 Social Security‐Instruct‐Wmsbg 59,543 60,281 63,881 67,937 77,354 9,417 13.9% 424041 Retirement ‐ Instructional‐Wmsbg 122,878 138,107 140,962 149,860 179,973 30,113 20.1% 424050 Group Life‐Instructional‐Wmsbg 4,014 4,049 4,243 4,496 5,470 974 21.7% 424081 English as 2nd Language‐Wmsbg 31,181 38,684 38,942 40,179 49,231 9,052 22.5% Total: State ‐ SOQ 29,974,224 29,953,119 30,843,311 30,551,995 35,133,673 4,581,678 15.0%
424067 At Risk 4 Year‐Olds ‐ JCC 276,065 284,246 302,839 328,568 647,489 318,921 97.1% 424029 Compensation Supp ‐ JCC ‐ 202,763 ‐ 1,240,035 ‐ (1,240,035) ‐100.0% 424045 Early Reading ‐ JCC 122,404 138,060 124,845 124,845 154,929 30,084 24.1% 424069 Reduced K‐3 Class Size ‐ JCC 470,702 472,925 391,545 392,682 480,317 87,635 22.3% 424057 Regional Programs‐Spec Ed‐JCC 271,989 259,431 372,220 343,777 360,966 17,189 5.0% 424062 Foster Care ‐JCC or Wmsbg 20,880 31,629 27,920 35,000 35,478 478 1.4% 424062 Foster Care ‐ Special Education ‐ JCC ‐ ‐ 111,180 ‐ 116,954 116,954 100.0% 424064 At Risk 4 Year‐Olds ‐ Wmsbg 13,744 13,876 15,987 18,465 36,156 17,691 95.8% 424029 Compensation Supp ‐ Wmsbg ‐ 10,390 ‐ 70,430 ‐ (70,430) ‐100.0% 424045 Early Reading ‐ Wmsbg 7,356 8,092 8,446 8,446 9,937 1,491 17.7% 424069 Reduced K‐3 Class Size ‐ Wmsbg 35,240 36,192 39,231 40,394 41,024 630 1.6% 424054 Regional Programs‐Spec Ed‐Wmsb 65,643 43,333 26,442 44,112 46,318 2,206 5.0% 424057 CTE/Vocational Occup./Tech Ed Wmsbg ‐ ‐ 1,266 9,413 9,835 422 4.5% 424052 Homebound ‐ Wmsbg 14,312 14,904 13,090 13,156 10,940 (2,216) ‐16.8% 424039 HCD Indirect Costs 35,247 32,564 47,256 35,000 38,000 3,000 8.6% 424046 Supplemental Lottery Per Pupil Allocation ‐ Wmsbg 11,721 61,714 85,838 92,702 80,505 (12,197) ‐13.2% 424046 Supplemental Lottery Per Pupil Allocation ‐ JCC 240,105 1,246,503 1,644,971 1,662,983 1,451,967 (211,016) ‐12.7% 424067 National Board Certification Payments 132,500 115,000 157,500 ‐ ‐ ‐ 0.0% 424088 Industry Certifications ‐ Wmsbg 11,120 19,252 14,014 ‐ ‐ ‐ 0.0% 424100 Career Switchers 2,000 2,000 3,000 ‐ ‐ ‐ 0.0% 424093 Algebra Readiness ‐ Wmsbg 2,287 2,987 3,127 3,127 3,650 523 16.7% 424093 Algebra Readiness ‐ JCC 62,825 61,934 60,357 60,357 71,825 11,468 19.0% Games of Skill ‐ JCC ‐ ‐ ‐ ‐ 329,002 329,002 100.0% Games of Skill ‐ WMSBG ‐ ‐ ‐ ‐ 18,242 18,242 100.0% Total: State ‐ Categorical/Incentive 1,796,140 3,057,794 3,451,074 4,523,492 3,943,534 (579,958) ‐12.8%
TOTAL STATE REVENUE 31,770,364 33,010,913 34,294,385 35,075,487 39,077,207 4,001,720 11.4%
133 Williamsburg‐James City County Public Schools 5 Year Revenue Summary
Object Code Description 2017 Actual 2018 Actual 2019 Actual 2020 Budget 2021 Budget $ Difference % Change
FEDERAL REVENUE 483347 Impact Aid 93,390 16,719 181,300 90,000 90,000 ‐ 0.0% 413000 Medicaid ‐ 7,375 ‐ 20,000 20,000 ‐ 0.0% TOTAL FEDERAL REVENUE** 93,390 24,095 181,300 110,000 110,000 (71,300) ‐39.3%
411020 Interest on Investments 646 421 892 1,000 35,000 34,000 3400.0% 411030 Rents 61,124 20,422 40,863 25,000 35,000 10,000 40.0% 411040 WHRO‐Lease Berkeley Tower 49,839 47,331 52,324 50,000 45,000 (5,000) ‐10.0% 411050 Tuition ‐ Day School 19,246 9,623 10,281 ‐ ‐ ‐ #DIV/0! 411080 Special Fees from Students 82,820 90,984 63,292 85,000 85,000 ‐ 0.0% 411090 Athletic Fees 79,070 96,760 92,414 100,000 100,000 ‐ 0.0% 411070 Tuition ‐ Summer School 7,195 4,500 18,350 6,000 15,000 9,000 150.0% 412070 Refunds ‐ Other ‐ ‐ ‐ 1,000 ‐ (1,000) ‐100.0% 412095 Insurance Adjustments 4,265 20,207 27,979 10,000 10,000 ‐ 0.0% 412030 Sale of Other Equipment 30,945 17,751 30,955 10,000 11,000 1,000 10.0% 413000 Other Funds 121,302 87,506 72,661 80,000 80,000 ‐ 0.0% 412090 Custodial contract payments 253,723 233,169 140,941 125,000 ‐ (125,000) ‐100.0% 480200 E RATE 119,153 ‐ ‐ 115,000 115,000 ‐ 0.0% Total: Other 829,328 628,673 550,952 608,000 531,000 (77,000) ‐12.7% ‐ TOTAL OTHER REVENUE 829,328 628,673 550,952 608,000 531,000 (77,000) ‐12.7%
GRAND TOTAL $ 126,633,685 $ 128,067,193 $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
134 Williamsburg ‐ James City County Public Schools Operating Summary by Function 5 Year Summary
% Function Description Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget 2021 $ Change Change 1100 Instruction (Regular) $ 55,952,327 $ 57,597,132 $ 59,708,050 $ 60,556,589 $ 62,762,222 $ 2,205,633 3.6% 1200 Instruction ‐ Special Education 12,979,699 13,369,685 14,138,577 15,180,381 15,990,351 809,970 5.3% 1210 Guidance Services 2,679,029 2,690,168 2,935,378 3,750,105 4,216,081 465,976 12.4% 1220 School Social Worker Services 638,807 641,256 669,604 694,746 675,805 (18,941) ‐2.7% 1230 Homebound Instruction 70,525 110,508 77,076 118,953 118,953 ‐ 0.0% 1300 Instruction ‐ Career & Technical 1,654,944 1,793,389 2,105,394 1,961,869 1,996,826 34,957 1.8% 1310 Instructional Improvement 3,062,636 3,112,027 3,218,984 3,795,332 4,365,568 570,236 15.0% 1320 Media Services 2,183,157 2,236,643 2,342,717 2,416,587 2,483,728 67,141 2.8% 1400 Instruction ‐ Gifted & Talented 1,272,257 1,221,358 1,249,113 1,184,127 1,415,108 230,981 19.5% 1410 Office of the Principal 6,183,141 6,452,555 6,794,932 7,608,796 7,963,912 355,116 4.7% 1500 Instruction ‐ Athletics 1,070,610 1,178,978 1,180,727 1,145,384 1,227,662 82,278 7.2% 1600 Instruction ‐ Summer School 233,590 233,681 232,360 271,708 281,798 10,090 3.7% 1700 Instruction ‐ Adult Education 157,130 154,993 166,712 177,247 181,830 4,583 2.6% 1800 Instruction ‐ Preschool 4,004,040 4,027,394 4,235,245 4,570,180 4,642,286 72,106 1.6% 1000's Instruction Function Total $ 92,141,892 $ 94,819,767 $ 99,054,870 $ 103,432,004 $ 108,322,130 $ 4,890,126 4.7% 2110 School Board Services 217,682 300,011 248,822 378,693 438,125 59,432 15.7% 2120 Executive Services 599,453 910,686 1,036,807 1,089,869 990,110 (99,759) ‐9.2% 2140 Personnel Services 1,070,692 1,101,857 1,119,986 1,209,047 1,232,659 23,612 2.0% 2160 Fiscal Services 800,040 793,114 839,647 906,796 985,830 79,034 8.7% 2170 Purchasing Services 40,435 40,997 41,139 41,000 41,000 ‐ 0.0% 2180 Reprographic Services 1,634 2,176 5,685 9,054 8,500 (554) ‐6.1% 2100's Administration Function Total $ 2,729,936 $ 3,148,842 $ 3,292,086 $ 3,634,459 $ 3,696,224 $ 61,765 1.7% 2220 Health Services 2,413,519 2,535,962 2,604,573 2,782,597 2,874,966 92,369 3.3% 2230 Psychological Services 564,801 506,743 552,984 577,915 576,128 (1,787) ‐0.3% 2240 Speech & Audiology Services 1,349,618 1,163,217 1,366,077 1,567,962 1,620,287 52,325 3.3% 2200's Attend. and Health Function Total $ 4,327,938 $ 4,205,922 $ 4,523,635 $ 4,928,474 $ 5,071,381 $ 142,907 2.9% 3100 Transportation‐Mgt & Direction 739,322 745,559 825,251 774,870 882,227 107,357 13.9% 3200 Vehicle Operation 5,838,142 5,386,409 5,961,824 5,687,929 5,808,445 120,516 2.1% 3300 Transportation ‐ Monitoring Svcs 985,411 970,806 979,753 1,039,755 1,046,210 6,455 0.6% 3400 Vehicle Maintenance 924,830 965,554 889,438 988,489 955,860 (32,629) ‐3.3% 3500 School Buses ‐ Reg Purchases ‐ ‐ 658,548 219,516 455,820 236,304 107.6% 3000's Transportation Function Total $ 8,487,705 $ 8,068,327 $ 9,314,814 $ 8,710,559 $ 9,148,562 $ 438,003 5.0% 4100 Oper. & Maint.‐Mgt & Direction 325,210 327,045 390,664 354,799 349,905 (4,894) ‐1.4% 4200 Oper. & Maint.‐Building Svcs. 9,722,403 9,759,434 11,010,875 10,991,165 11,185,041 193,876 1.8% 4300 Grounds Services 331,100 357,899 376,676 379,688 314,479 (65,209) ‐17.2% 4600 Security Services 737,025 697,754 828,643 869,791 971,865 102,074 11.7% 6600 Mobile Classrooms 47,604 50,433 19,634 50,000 485,000 435,000 870.0% 4/6/7000's OPS and Maint. Function Total $ 11,163,341 $ 11,192,564 $ 12,626,492 $ 12,645,443 $ 13,306,290 $ 660,847 5.2% 8100 Tech Classroom Instruction 3,800,296 3,757,803 4,143,643 3,793,996 3,905,139 111,143 2.9% 8200 Tech Instructional Support 814,565 431,152 483,518 555,863 691,045 135,182 24.3% 8300 Technology Administration 2,561,195 2,985,807 3,511,337 3,426,560 3,599,729 173,169 5.1% 8600 Tech Operations & Maintenance 434,168 378,587 388,872 392,000 362,000 (30,000) ‐7.7% 8000's Technology Function Total $ 7,610,224 $ 7,553,349 $ 8,527,369 $ 8,168,419 $ 8,557,913 $ 389,494 4.8% GRAND TOTAL $ 126,461,036 $ 128,988,770 $ 137,339,266 $ 141,519,358 $ 148,102,500 $ 6,583,142 4.7%
135 Williamsburg ‐ James City County Public Schools Grants Fund 5 Year Summary
% Description Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget 2021 $ Change Change
Revenue Federal$ 3,732,487 $ 3,881,419 $ 4,038,604 $ 4,090,086 $ 4,359,954 $ 269,868 6.6% State 865,944 849,720 806,701 944,513 953,396 8,883 0.9% Other 622,298 634,278 650,000 670,000 670,000 0 0.0% Total Revenue 5,220,730 5,365,416 5,495,305 5,704,599 5,983,350 278,752 4.9%
Expenditures Title VI‐B 1,938,560 2,111,359 2,169,318 2,184,890 2,228,209 43,318 2.0% Title I 1,319,334 1,339,221 1,403,280 1,301,661 1,372,014 70,353 5.4% Title I, D 35,988 134 1,121 94,675 95,261 585 0.6% Title II, Part A, Teacher Quality 195,058 182,764 209,832 258,287 267,773 9,486 3.7% Carl D. Perkins Grant 132,122 126,591 108,223 145,917 157,311 11,393 7.8% Title III, Part A, Limited English Proficient 32,163 71,818 42,957 57,901 61,003 3,102 5.4% Title IV, Part A, ‐ ‐ 13,659 ‐ 91,986 91,986 100.0% Federal Preschool Grant (Section 619) 21,824 19,088 16,838 26,754 28,398 1,644 6.1% Project Hope 17,882 10,790 23,186 20,000 20,000 ‐ 0.0% Safe Routes to Schools ‐ ‐ 50,190 ‐ 38,000 38,000 100.0% Adult Ed 39,556 19,654 ‐ ‐ ‐ ‐ 0.0% SOL Web Based Technology Initiative 440,000 439,948 427,547 466,000 466,000 ‐ 0.0% Virginia Preschool Initiative 294,000 277,776 234,777 332,115 338,994 6,878 2.1% Special Education in Jails 112,737 119,246 127,285 129,688 131,692 2,004 1.5% Individualized Student Alternative Education Program (ISAEP) 19,207 12,750 17,092 16,710 16,710 ‐ 0.0% School Health Initiative Grant 622,298 634,278 650,000 670,000 670,000 0 0.0% Total Expenditures $ 5,220,730 $ 5,365,416 $ 5,495,305 $ 5,704,599 $ 5,983,350 $ 278,751 4.9%
136 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 2017 Actual 2018 Actual 2019 Budget 2020 Budget 2021 $ Change Change Revenue Sales$ 1,784,354 $ 1,714,169 $ 1,701,228 $ 1,940,500 $ 1,939,550 $ (950) 0.0% Federal 2,406,725 2,393,299 2,441,789 2,528,010 2,625,000 96,990 3.8% State 58,013 57,272 55,177 61,470 62,700 1,230 2.0% Catering 55,246 82,388 73,911 84,000 80,000 (4,000) ‐4.8% Vending 7,128 14,753 21,288 16,500 21,400 4,900 29.7% Interest Earnings 288 248 392 300 350 50 16.7% Other 25,914 20,550 33,366 24,000 33,000 9,000 37.5% Total Revenue$ 4,337,668 $ 4,282,678 $ 4,327,151 $ 4,654,780 $ 4,762,000 $ 107,220 2.3% Expenditures 1110 Administrative Salaries & Wages 98,031 99,501 102,486 106,073 109,255 3,182 3.0% 1130 Other Professional Salaries & Wages ‐ ‐ ‐ 47,565 48,992 1,427 3.0% 1150 Clerical Salaries & Wages 41,111 41,596 43,189 43,809 46,219 2,410 5.5% 1190 Service Salaries & Wages 1,134,267 1,132,665 1,303,897 1,343,030 1,463,583 120,553 9.0% Total Wages 1,273,408 1,273,762 1,449,572 1,540,477 1,668,049 127,572 8.3%
2100 FICA Benefits 99,787 91,230 102,458 117,847 127,540 9,692 8.2% 2210 VRS Benefits 77,119 83,204 83,017 93,736 102,813 9,077 9.7% 2220 3,356 3,793 7,224 3,795 7,478 3,683 97.0% 2300 HMP Benefits 406,757 379,520 445,532 456,414 450,000 (6,414) ‐1.4% 2400 Group Life Insurance 7,224 7,012 7,539 7,831 8,892 1,061 13.5% 2500 Disability Insurance 71 72 189 75 198 123 164.0% 2750 Retiree Health Care Credit 6,093 6,557 6,907 7,174 8,030 856 11.9% 2800 Other Benefits (589) (88) (73) ‐ ‐ ‐ 0.0% Total Employee Benefits 599,818 571,300 652,792 686,873 704,951 18,078 2.6% Total Wages & Employee Benefits 1,873,226 1,845,061 2,102,364 2,227,350 2,373,000 145,650 6.5% Other Expenditures 3000 Contracted Services 30,974 48,432 44,461 57,800 56,000 (1,800) ‐3.1% 5500 Travel 6,883 7,706 8,110 12,380 12,250 (130) ‐1.1% 5800 Miscellaneous 267,717 252,144 228,232 2,815 4,450 1,635 58.1% 6000 Materials and Supplies 114,961 106,417 131,768 215,290 205,000 (10,290) ‐4.8% 6002 Food Supplies 1,818,806 1,767,125 1,803,560 2,082,000 2,025,000 (57,000) ‐2.7% 8100 Capital Outlay Replacement 11,425 10,975 39,163 57,145 86,300 29,155 51.0% Total Other Expenditures 2,250,767 2,192,799 2,255,295 2,427,431 2,389,000 (38,431) ‐1.6% Total Expenditures $ 4,123,992 $ 4,037,859 $ 4,357,658 $ 4,654,780 $ 4,762,000 $ 107,220 2.3% Excess of Revenues over Expenditures 213,676 244,819 (30,507) (0) (0) (0) Fund Balance ‐ Beginning of year 497,895 711,570 956,389 925,882 925,882 925,882 Fund Balance ‐ End of Year $ 711,570 $ 956,389 $ 925,882 $ 925,882 $ 925,882 $ 925,882
137 Williamsburg ‐ James City County Public Schools State Operated Programs Fund 5 Year Summary
Description Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget 2021 $ Change % Change
Revenue State$ 1,238,069 $ 1,118,437 $ 1,143,364 $ 1,092,969 $ 1,112,150 $ 19,182 1.8% Total Revenue 1,238,069 1,118,437 1,143,364 1,092,969 1,112,150 19,182 1.8%
Expenditures Merrimac Juvenile Detention Center 1,021,841 881,050 885,474 825,804 838,050 12,247 1.5% Eastern State Hospital 216,229 237,387 257,891 267,165 274,100 6,935 2.6% Total Expenditures$ 1,238,069 $ 1,118,437 $ 1,143,364 $ 1,092,969 $ 1,112,150 $ 19,182 1.8%
138 FISCAL YEAR 2021
K – 12 ENROLLMENT
139 INTRODUCTION
For the 2019‐2020 School Year, the enrollment for the Williamsburg‐James City County Public Schools decreased by .1 percent. From the September 30, 2018 K‐12 enrollment level of 11,461 students, the School Division experienced a decrease of 13 students, resulting in a September 30, 2019 K‐12 total of 11,448.
140 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 October 2019. The numbers in this report reflect the “low” enrollment projections.
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. Williamsburg‐James City County Public Schools ACTUAL AND PROJECTED ENROLLMENT as of September 30th of each year 13,000
12,000 11,431 11,477 11,461 11,448 11,389 10,998 11,116 11,303 11,389 11,365 11,370 11,366 10,748 11,000 10,549 10,671
10,000
9,000 141
8,000
7,000
6,000
5,000
4,000 HISTORY PROJECTIONS
3,000
2,000
1,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Enrollment by Grade 2019‐2020 School Year 1,100 1,005 1,000 940 932 902 892 879 853 884 897 900 832 811 833 788 800
700 142
600 Number of Students 500
400
300
200 K123456789101112 Grade Level Williamsburg‐James City County Public Schools SUMMARY by GRADE LEVEL
ACTUAL as of September 30th PROJECTED as of Sep 30th 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Elementary Total 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,018 5,024 5,019 5,031 5,039 4,995 4,987 4,991 K 682 797 770 778 751 760 813 770 807 788 790 773 801 786 794 1 755 747 796 831 809 810 792 863 791 811 806 811 794 821 806 2 774 771 786 828 851 832 808 808 886 832 831 826 830 812 841 3 778 793 795 804 839 865 860 828 825 902 849 846 844 846 830 4 833 795 816 821 824 871 868 868 840 833 911 859 856 854 855 143
5 821 809 815 841 838 841 887 881 875 853 844 924 870 868 865 Middle Total 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,640 2,641 2,655 2,640 2,593 2,636 2,654 2,677 6 862 845 821 853 852 887 879 857 897 884 855 844 926 873 869 7 814 880 826 839 860 859 886 876 872 892 886 856 847 927 873 8 778 835 905 854 855 873 863 907 872 879 899 893 863 854 935 High Total 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,819 3,796 3,774 3,718 3,757 3,734 3,729 3,698 9 889 850 923 1,021 980 953 1,008 931 989 940 951 973 966 934 924 1 0 904 871 851 908 986 976 965 1,035 948 1,005 954 966 987 981 949 1 1 853 833 828 806 875 939 918 959 958 897 949 902 912 933 926 1 2 828 845 816 814 796 837 884 894 901 932 864 916 869 881 899 Division Total 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,477 11,461 11,448 11,389 11,389 11,365 11,370 11,366 Annual Change 220 122 77 250 118 187 128 46 (16) (13) 11,389 ‐ (24) 5 (4) 2.1% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.4% ‐0.1% ‐0.1% 99.5% 0.0% ‐0.2% 0.0% 0.0% K‐12 Enrollment by Ethnicity 2019‐2020 School Year
White, 6,609 , 58%
Other, 968 , 8% 144
Hispanic, 1,580 , 14%
Asian, 323 , 3% Black, 1,968 , 17%
Breakdown of "Other" Students: 15 Native Hawaiian 26 Native Alaskan/American Indian 927 Combination (Multiple Races) Does not include Pre‐K Students Enrollment by Gender 2019-2020 School Year
6,500 5,844 6,000 5,604
5,500
5,000 145
51.5% 4,500 48.5%
Number Number of Students 4,000
3,500
3,000 Female Male K‐12 Enrollment by Jurisdiction 2019‐2020 School Year
City, 1,020 , 9% 146
County, 10,428 , 91% Williamsburg‐James City County Public Schools ENROLLMENT SUMMARY As of September 30th 14,000
12,000 11,116 11,303 11,431 11,477 11,461 11,448 11,38911,389 11,365 11,370 11,366 10,748 10,998 10,549 10,671 10,000
8,000 147
ENROLLMENT 6,000
4,000
ACTUALACTUAL ENROLLMENT ENROLLMENT PROJECTEDPROJECTED 2,000
0 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 High 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,819 3,796 3,774 3,718 3,757 3,734 3,729 3,698 Middle 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,640 2,641 2,655 2,640 2,593 2,636 2,654 2,677 Elementary 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,018 5,024 5,019 5,031 5,039 4,995 4,987 4,991 Williamsburg‐James City County Public Schools KINDERGARTEN: Enrollment History and Projection ACTUAL as of September 30th PROJECTIONS as of Sep 30th Cost Center/School 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 200‐CB Baker 70 84 74 78 84 71 83 79 86 72 77 76 78 77 78 235‐Laurel Lane 75 78 73 73 75 85 79 84 77 81 73 71 74 73 73 205‐DJ Montague 46 72 81 75 61 75 91 72 80 71 80 78 81 79 80 230‐Norge 84 91 94 102 94 99 102 105 102 92 93 91 95 93 94
148 225‐Matthew Whaley 74 89 78 89 86 76 69 74 105 73 79 77 80 78 79 215‐James River 72 94 100 79 66 75 80 68 70 72 71 70 72 71 72 240‐Stonehouse 95 90 93 108 97 104 119 97 116 133 120 118 122 120 121 220‐Matoaka 109 122 98 104 109 106 103 115 107 111 120 117 121 119 120 210‐Blayton 57 77 79 70 79 69 87 76 64 83 77 75 78 76 77
Total 682 797 770 778 751 760 813 770 807 788 790 773 801 786 794
Annual Change ‐50 115 ‐27 8 ‐27 9 53 10 37 ‐19 2 ‐17 28 ‐15 ‐7 ‐6.8% 16.9% ‐3.4% 1.0% ‐3.5% 1.2% 7.0% 1.3% 4.8% ‐2.4% 0.2% ‐2.2% 3.6% ‐1.9% ‐0.9%
LIVE BIRTHS 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 (5 Years Prior) 735 768 730 788 786 807 815 782 797 816 798 781 808 Williamsburg‐James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year 2015 2016 2017 2018 2019 2020 2021 2022 2023 Baker 536 528 513 515 491 492 493 489 488 K 7183798672 77767877 1 8879947886 79797880 2 9791769683 81818179 3 8495897491 83838383 4 9380968474 89848484 5 103 100 79 97 85 83 90 85 85
149 Laurel Lane 482 487 486 465 464 465 464 461 461
K 8579847781 73717473 1 8287888180 75757376 2 7875907274 77767775 3 8680748883 78787878 4 8479717276 84797979 5 6787797570 78858080 DJ Montague 438 461 482 503 506 508 508 504 503 K 7591728071 80788179 1 6373877784 81828083 2 7275819084 84838482 3 7668749191 86858585 4 8879828192 92878686 5 6475868484 85938888 Williamsburg‐James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year 2015 2016 2017 2018 2019 2020 2021 2022 2023 Norge 610 591 583 583 593 594 595 591 590 K 99 102 105 102 92 93 91 95 93 1 96 109 91 96 101 95 96 94 97 2 104 91 97 96 108 98 98 98 96 3 97 100 95 99 95 100 100 100 100 4 100 92 100 98 109 108 101 101 101 5 114 97 95 92 88 100 109 103 103
150 Whaley 512 489 480 541 500 502 502 498 496
K 76 69 74 105 73 79 77 80 78 1 99 71 85 87 104 80 81 79 82 2 102 86 68 91 89 83 82 83 81 3 81 108 81 74 81 85 84 84 84 4 8477958662 91868585 5 7078779891 84928786 James River 492 502 498 448 454 454 457 452 451 K 7580687072 71707271 1 7477855769 73737274 2 7074759462 75757573 3 9978837593 77777677 4 87 103 80 79 74 82 78 78 77 5 87 90 107 73 84 76 84 79 79 Williamsburg‐James City County Public Schools ELEMENTARY: Enrollment History and Projection as of September 30th of each year 2015 2016 2017 2018 2019 2020 2021 2022 2023 Stonehouse 714 727 723 745 764 765 768 759 760 K 104 119 97 116 133 120 118 122 120 1 115 110 129 106 113 123 123 121 125 2 115 112 126 140 112 126 126 126 124 3 126 117 118 129 141 129 129 128 129 4 133 132 119 126 137 139 131 130 130 5 121 137 134 128 128 128 141 132 132 Matoaka 721 730 754 745 760 763 763 757 754 K 106 103 115 107 111 120 117 121 119 1 116 117 112 132 109 122 123 120 124 2 117 123 127 117 135 126 125 126 123 151
3 126 133 127 124 133 129 128 128 128 4 118 131 141 125 133 138 130 130 129 5 138 123 132 140 139 128 140 132 131 Blayton 474 513 499 479 487 488 489 484 484 K 6987766483 77757876 1 7769927765 78797780 2 7781689085 81808079 3 9081877194 82828282 4 8495848976 88838383 5 77 100 92 88 84 82 90 84 84 Total‐Elem 4,979 5,028 5,018 5,024 5,019 5,031 5,039 4,995 4,987 K 760 813 770 807 788 790 773 801 786 1 810 792 863 791 811 806 811 794 821 2 832 808 808 886 832 831 826 830 812 3 865 860 828 825 902 849 846 844 846 4 871 868 868 840 833 911 859 856 854 5 841 887 881 875 853 844 924 870 868 Annual Change 67 49 ‐10 6 ‐5 12 8 ‐44 ‐8 Williamsburg‐James City County Public Schools MIDDLE SCHOOL: Enrollment History and Projection as of September 30th of each year
2015 2016 2017 2018 2019 2020 2021 2022 2023 Berkeley 880 860 881 596 633 629 618 629 633 6 290 288 313 192 232 204 201 221 208 7 293 280 283 216 194 211 204 202 221 8 297 292 285 188 207 214 213 206 204 James Blair 0 0 0 550 535 532 522 532 535 6 0 0 0 203 166 172 170 187 176 7 0 0 0 182 191 179 172 171 187 8 0 0 0 165 178 181 180 174 172 Toano 803 826 816 701 678 674 663 672 678 6 268 275 262 232 207 218 216 236 223 7 276 275 276 230 245 226 219 216 237 8 259 276 278 239 226 230 228 220 218 152 Hornsby 936 942 943 794 809 805 790 803 808 6 329 316 282 270 279 261 257 282 266 7 290 331 317 244 262 270 261 258 282 8 317 295 344 280 268 274 272 263 260 Total‐Middle 2,619 2,628 2,640 2,641 2,655 2,640 2,593 2,636 2,654 6 887 879 857 897 884 855 844 926 873 7 859 886 876 872 892 886 856 847 927 8 873 863 907 872 879 899 893 863 854
Annual Change 52 9 12 1 14 ‐15 ‐47 43 61 Williamsburg‐James City County Public Schools HIGH SCHOOL: Enrollment History and Projection as of September 30th of each year
2015 2016 2017 2018 2019 2020 2021 2022 2023 Lafayette 1,209 1,152 1,130 1,112 1,113 1,096 1,108 1,101 1,099 9 310 290 284 287 273 280 287 285 275 10 319 318 287 295 306 281 285 291 289 11 297 291 289 263 285 280 266 269 275 12 283 253 270 267 249 255 270 256 260 Jamestown 1,308 1,328 1,317 1,296 1,289 1,270 1,283 1,275 1,274 9 331 346 307 336 324 325 332 330 319 10 337 321 362 307 339 326 330 337 335 11 344 323 333 330 296 324 308 311 319 12 296 338 315 323 330 295 313 297 301
153 Warhill 1,188 1,295 1,372 1,388 1,372 1,352 1,366 1,358 1,356
9 312 372 340 366 343 346 354 351 340 10 320 326 386 346 360 347 351 359 357 11 298 304 337 365 316 345 328 332 339 12 258 293 309 311 353 314 333 316 320 Total 3,705 3,775 3,819 3,796 3,774 3,718 3,757 3,734 3,729 9 953 1,008 931 989 940 951 973 966 934 10 976 965 1,035 948 1,005 954 966 987 981 11 939 918 959 958 897 949 902 912 933 12 837 884 894 901 932 864 916 869 881 Annual Change 68 70 44 ‐23 ‐22 ‐56 39 ‐23 ‐28 Williamsburg‐James City County Public Schools ENROLLMENT HISTORY and FORECAST SUMMARY ACTUAL as of September 30th PROJECTED School 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 200‐Baker 551 480 509 500 500 524 536 528 513 515 491 492 493 489 488 489 235‐Laurel Lane 510 467 461 447 432 429 482 487 486 465 464 465 464 461 461 462 205‐DJ Montague 581 453 431 423 443 445 438 461 482 503 506 508 508 504 503 503 230‐Norge 592 517 535 561 572 578 610 591 583 583 593 594 595 591 590 589 225‐Matthew Whal 456 427 471 472 532 521 512 489 480 541 500 502 502 498 496 497 215‐James River 466 466 493 550 512 503 492 502 498 448 454 454 457 452 451 451 240‐Stonehouse 831 676 647 665 720 719 714 727 723 745 764 765 768 759 760 760 220‐Matoaka 688 715 732 711 745 723 721 730 754 745 760 763 763 757 754 756 210‐Blayton 0 420 433 449 447 470 474 513 499 479 487 488 489 484 484 484 Total: Elementary 4,675 4,621 4,712 4,778 4,903 4,912 4,979 5,028 5,018 5,024 5,019 5,031 5,039 4,995 4,987 4,991 154
Change 107 (54) 91 66 125 9 67 49 39 (4) 1 7 8 (44) (8) 4 300‐Berkeley 848 886 936 942 902 908 880 860 881 596 633 629 618 629 633 638 303‐James Blair 643 00000000550535532522532535539 310‐Toano 859 678 705 693 733 756 803 826 816 701 678 674 663 672 678 684 305‐Hornsby 0 890 919 917 911 903 936 942 943 794 809 805 790 803 808 816 Total: Middle 2,350 2,454 2,560 2,552 2,546 2,567 2,619 2,628 2,640 2,641 2,655 2,640 2,593 2,636 2,654 2,677 Change (44) 67 104 106 (8) 21 52 9 21 13 15 (1) (47) 43 18 23 405‐Lafayette 1,114 1,108 1,077 1,098 1,158 1,160 1,209 1,152 1,130 1,112 1,113 1,096 1,108 1,101 1,099 1,090 400‐Jamestown 1,232 1,217 1,186 1,211 1,263 1,313 1,308 1,328 1,317 1,296 1,289 1,270 1,283 1,275 1,274 1,263 410‐Warhill 1,132 1,149 1,136 1,109 1,128 1,164 1,188 1,295 1,372 1,388 1,372 1,352 1,366 1,358 1,356 1,345 Total: High 3,478 3,474 3,399 3,418 3,549 3,637 3,705 3,775 3,819 3,796 3,774 3,718 3,757 3,734 3,729 3,698 Change 81 (4) (75) 19 131 88 68 70 114 21 (45) (78) 39 (23) (5) (31) Grand Total 10,503 10,549 10,671 10,748 10,998 11,116 11,303 11,431 11,477 11,461 11,448 11,389 11,389 11,365 11,370 11,366 Total Change 255 46 122 77 250 118 187 128 46 (16) (13) (72) ‐ (24) 5 (4) Total Change (%) 2.5% 0.4% 1.2% 0.7% 2.3% 1.1% 1.7% 1.1% 0.4% ‐0.1% ‐0.1% ‐0.6% 0.0% ‐0.2% 0.0% 0.0% This page intentionally left blank
155 Five Year History of Per Pupil Expenditures $11,831 $12,000 $11,450 $11,300 $11,341 $10,974
$10,500
$9,000
$7,500
$6,000
$4,500
$3,000
$1,500
$‐ 2014 2015 2016 2017 2018
Source: Table 15 of the Superintendent's Annual Report for Virginia, Sources of Financial Support for Expenditures.
Local State Sales Tax Federal
156 Composite Index Williamsburg and James City County 0.9000
0.8000 0.8000 0.8000 0.7747 0.7703 0.7459
0.7000
0.6000 0.5632 0.5641 0.5657 0.5628 0.5553
0.5000
0.4000
0.3000
0.2000
0.1000
‐ 2012‐2014 2014‐2016 2016‐2018 2018‐2020 2020‐2022
City County
157 FY21 Teacher School Staffing Allocation Advan. Number Coaches/ of Core Core & SS/ Total Desired Teachers Music/ Resource/ School Operating Overall Enrollment Core Ratio (100) Art Instrumental PE/H Tech Electives Improv.** Math Reading Allocation Ratio Elementary Core Staffing Allocations Resource Specialized Staffing Clara Byrd Baker 492 22:1 23 1.0 1.5 1.0 1.0 27.5 1.0 1.0 2.0 31.5 15.6 Laurel Lane 465 22:1 22 1.0 1.5 1.0 1.0 26.5 1.0 1.0 2.0 30.5 15.2 DJ Montague 508 22:1 23 1.0 1.5 1.0 1.0 27.5 1.0 1.0 2.0 31.5 16.1 Norge 594 22:1 28 1.0 1.5 1.0 1.0 32.5 1.0 1.0 2.0 36.5 16.3 Matthew Whaley 502 22:1 23 1.0 1.5 1.0 1.0 27.5 1.0 1.0 2.0 31.5 15.9 James River 454 22:1 22 1.0 1.5 1.0 1.0 26.5 1.0 2.0 2.0 31.5 14.4 Stonehouse 765 22:1 35 1.0 1.5 1.5 1.0 40.0 1.0 1.0 2.0 44.0 17.4 Matoaka 763 22:1 35 1.0 1.5 1.5 1.0 40.0 1.0 1.0 2.0 44.0 17.3 J. Blaine Blayton 488 22:1 23 1.0 1.5 1.0 1.0 27.5 1.0 1.0 2.0 31.5 15.5 Total 5,031 22:1 234.0 9.0 13.5 10.0 9.0 275.5 9.0 10.0 18.0 312.5 16.1 FY 19/20 Total 5,053 232.0 9.0 13.5 10.0 9.0 273.5 9.0 9.0 18.0 309.5 16.3 ‐22 2.0 0.0 0.0 0.0 0.0 2.0 0.0 1.0 0.0 3.0 ‐0.2 Music/ Middle Core/Elective Allocations Art Instrumental Drama Tech Specialized Staffing Berkeley 629 18.5:1 30.0 1.0 3.0 1.0 1.0 36.0 2.0 1.0 1.0 40.0 15.7 James Blair 532 18.5:1 26.0 1.0 3.0 1.0 1.0 32.0 2.0 1.0 1.0 36.0 14.8 Toano 674 18.5:1 33.0 1.0 3.0 1.0 1.0 39.0 2.0 1.0 1.0 43.0 15.7 Hornsby 805 18.5:1 39.0 2.0 3.0 1.0 1.0 46.0 2.0 1.0 1.0 50.0 16.1 Total 2,640 18.5:1 128.0 5.0 12.0 4.0 4.0 153.0 8.0 4.0 4.0 169.0 15.6 FY 19/20 Total 2,675 129.0 4.0 12.0 4.0 4.0 153.0 8.0 4.0 4.0 169.0 15.6 ‐35 ‐1.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 High Core/Elective Allocations In core/elective allocation Specialized Staffing Lafayette 1,096 20:1 55.0 55.0 2.0 1.0 58.0 18.9 Jamestown 1,270 20:1 64.0 64.0 2.0 1.0 67.0 19.0 Warhill 1,352 20:1 68.0 68.0 2.0 1.0 71.0 19.0 Total 3,718 20:1 187.0 187.0 6.0 3.0 196.0 19.0 FY 19/20 Total 3,742 188.0 188.0 6.0 3.0 197.0 19.1 ‐24 ‐1.0 0.0 0.0 0.0 0.0 ‐1.0 0.0 0.0 0.0 ‐1.0 ‐0.1
Grand Total/Avg. 11,389 20.2 549.0 14.0 25.5 14.0 13.0 615.5 23.0 14.0 25.0 677.5 16.8 FY 19/20 Total 11,470 20.2 549.0 13.0 25.5 14.0 13.0 614.5 23.0 13.0 25.0 675.5 17.0 Diff. ‐81 0.0 0.0 1.0 0.0 0.0 0.0 1.0 0.0 1.0 0.0 2.0 ‐0.2
* 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/300s) 677.50 Spec. Ed. Teachers (Program 200s) Adult Ed. Teachers (Program 700s) JR Spanish Immersion 1.00 Special Education teaching positions 108.0 Adult Ed. 2.0 C & I Coordinators/Specialist 9.40 Special Education Instructional Specialists 6.0 Total Positions 2.0 Coordinator of Student Services 1.00 Assistive Technology Specialist 1.0 Student Services Specialist 1.00 Behaviour Intervention Specialist 3.0 Career Counselor Coordinator 1.00 Total Positions 118.0 Total Pre‐K (Program 800s) CTE Instructional Specialist 1.00 Pre‐K Teaching Positions 35.0 Gifted & Talented Coordinator 1.00 Total Gifted Teachers (Program 400s) Pre‐K Inst. Specialist 1.0 IT integration teacher (ITRT) 12.00 Gifted Teaching Positions 15.0 Total Positions 36.0 Technology Coordinator 1.00 Total Positions 15.0 HS Athletic Directors 3.00 Learning lab 2.00 Social ESL positions 20.00 Media Guidance Gifted Workers HS Athletic Trainer 3.00 Elementary 9.0 13.0 11.0 ‐ Math Coach 1.00 Middle 4.0 9.0 4.0 ‐ Student Support Positions 2.00 High 6.0 13.0 ‐ ‐ Reserve Positions 3.00 Division ‐ 5.0 ‐ 7.0 Elementary Administrative Intern 1.00 Total 19.0 40.0 15.0 7.0 Literacy Coach 1.00 Total positions required 741.90
158 Full Time Equivalent (FTE) District Employees by Type
Approved Full‐Time Equivalent Employees Description 2021 2020 2019 2018 2017 Assistant Superintendent 2 2 2 ‐ ‐ Deputy Superintendent — — — 1.00 1.00 Senior Director for Student Services 1.00 1.00 1.00 1.00 1.00 Senior Director for Curriculum & Instruction — 1.00 1.00 1.00 1.00 Directors of Education 1.70 — — — — Director of Special Programs — — — 1.00 1.00 Curriculum Coordinators 13.40 12.90 11.40 10.40 10.05 Secondary Math Coach 1.00 1.00 — — — Literacy Coach 1.00 — — — — Career Coach 1.00 — — — — CTE Instructional Specialist 1.00 — — — — Coordinator for Multicultural Education — — 1.00 1.00 1.00 Supervisors for Instruction 1.00 1.00 1.00 1.00 1.00 Student Services Supervisor 1.00 1.00 1.00 1.00 1.00 Coordinator of Student Interventions 1.00 1.00 1.00 1.00 1.00 Student Services Specialist 1.00 — — — — Coordinator for Family & Community Engagement 1.00 1.00 1.00 1.00 1.00 Principals 16.00 16.00 16.00 16.00 15.00 Assistant Principals 27.00 23.00 19.00 19.00 19.00 Principal for Preschool Instruction 1.00 1.00 1.00 1.00 1.00 Administrative Intern 1.00 — — — — Guidance Counselors 40.50 35.00 30.00 28.00 28.00 Librarians 19.00 19.00 19.00 18.00 18.00 Classroom Teachers 683.33 677.33 677.53 661.53 655.53 Preschool Teachers 35.00 35.00 33.00 33.00 33.00 Preschool Instructional Specialist 1.00 1.00 1.00 1.00 1.00 Special Education Teachers 108.00 105.00 100.00 96.00 92.00 Coordinators for Special Education 2.00 — — — — Instructional Specialist for Special Education 4.00 6.00 6.00 6.00 6.00 Assistive Technology Specialist 1.00 1.00 1.00 1.00 1.00 Behaviour Intervention Specialist 3.00 1.00 1.00 — — Career and Technical Teachers 17.67 17.67 17.67 17.67 17.67 Gifted and Talented Teachers 15.00 15.00 14.50 13.50 13.50 Adult Education Teachers 2.00 2.00 2.00 2.00 2.00 Athletic Directors 3.00 3.00 3.00 3.00 3.00 Athletic Trainers 3.00 3.00 3.00 3.00 3.00 Teacher Assistants 220.96 217.96 215.96 213.71 211.71 Social Workers 7.00 7.00 7.00 7.00 7.00 Interpreters 4.50 2.50 2.00 2.00 2.00 Records Management Specialist 1.00 1.00 1.00 1.00 1.00 Clerical 81.00 81.00 81.00 79.00 78.50 INSTRUCTION 1,324.06 1,292.36 1,272.06 1,241.81 1,227.96
159 Full Time Equivalent (FTE) District Employees by Type
Approved Full‐Time Equivalent Employees Description 2021 2020 2019 2018 2017 Supervisor for Health Services 1.00 1.00 1.00 1.00 1.00 Nurses 19.38 18.38 18.38 17.38 17.38 Psychologists 7.00 7.00 7.00 7.00 7.00 Occupational Therapists 10.00 10.00 9.50 9.50 9.50 Physical Therapists 3.00 3.00 3.00 3.00 3.00 Speech Therapists 17.69 17.69 16.69 16.69 16.69 ATTENDANCE and HEALTH SERVICES 58.07 57.07 55.57 54.57 54.57 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 Director of Finance 1.00 1.00 — — — Senior Director of Organizational Development 1.00 1.00 1.00 1.00 1.00 Human Resources Directors 2.00 2.00 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 Assistant Accountant — 1.00 1.00 — — Sr. Director of Public Relations & Community Engagement 1.00 1.00 1.00 1.00 1.00 Clerical 12.50 12.50 12.50 10.50 10.50 ADMINISTRATION 25.50 26.50 26.50 23.50 23.50 Director for Transportation 1.00 1.00 1.00 1.00 1.00 Coordinators 3.00 2.00 2.00 2.00 2.00 Technicians 5.00 3.00 3.00 3.00 3.00 Clerical 3.00 5.00 5.00 5.00 5.00 Bus Drivers 106.93 106.93 106.93 101.93 101.93 Bus Aides 37.54 37.54 37.54 35.54 35.54 Mechanics 6.00 7.00 7.00 7.00 7.00 PUPIL TRANSPORTATION 162.47 162.47 162.47 155.47 155.47 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 19.00 19.00 19.00 17.00 17.00 Security Guards 13.00 11.00 9.00 9.00 9.00 Groundsworkers 1.00 2.00 3.00 3.00 3.00 Clerical 3.00 3.00 3.00 3.00 3.00 Custodians 86.00 88.31 88.31 87.31 87.31 OPERATIONS and MAINTENANCE 125.00 126.31 125.31 122.31 122.31
160 Full Time Equivalent (FTE) District Employees by Type
Approved Full‐Time Equivalent Employees Description 2021 2020 2019 2018 2017 Director for Technology 1.00 1.00 1.00 1.00 1.00 Coordinator for Technology 1.00 1.00 1.00 1.00 1.00 Supervisor for Media/Technology 1.00 1.00 1.00 1.00 1.00 ITRT Integration Specialist 12.00 12.00 12.00 11.00 11.00 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 2.00 1.00 1.00 1.00 1.00 Programmer/Analyst 2.00 1.00 1.00 1.00 1.00 Database Administrator 2.00 2.00 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 16.00 16.00 16.00 14.00 14.00 Clerical 1.00 1.00 1.00 2.00 2.00 TECHNOLOGY 53.00 51.00 51.00 49.00 49.00 TOTAL POSITIONS ‐ OPERATING BUDGET 1,748.10 1,715.71 1,692.91 1,646.66 1,632.81
* Federal Grants 42.73 41.93 43.23 43.23 43.58 * State Grants 8.39 8.39 8.39 8.39 8.39 * Other Grants 6.00 6.00 6.00 6.00 6.00 State Operated Programs 10.50 11.50 11.50 11.50 11.50 Child Nutrition Services Fund 67.63 67.63 67.13 62.44 62.44 TOTAL POSITIONS ‐ ALL FUNDS 1,883.35 1,851.16 1,829.16 1,778.22 1,764.72 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.
161 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 2018$ 11,404,940 10,321,264 21,726,204 4,397,976 1,944,681 6,342,657 15,802,916 28,068,861 2017$ 10,633,800 5,471,002 16,104,802 4,743,674 2,301,398 7,045,072 15,377,474 23,149,874 2016 12,651,180 5,477,607 18,128,787 4,010,866 2,410,136 6,421,002 16,662,046 24,549,789 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 Source: Comparative Report of Local Government Revenues and Expenditures Exhibit E, an annual report prepared by Auditor of Public Accounts, Commonwealth of Virginia, Richmond, VA 162
Demographic and Economic Statistics for the City of Williamsburg and the County of James City (combined) Per Capita Calendar Area Personal Personal Year Population income Income 2018 75,776 ** ** 2017 74,795 5,646,096 62,350 2016 73,767 5,344,090 59,632 2015 72,682 5,160,028 58,504 2014 71,254 4,954,338 56,960 2013 70,376 4,745,679 55,550 2012 69,451 4,703,429 55,990 2011 68,500 4,474,583 54,224 2010 67,745 4,196,931 51,538 2009 63,135 4,078,729 51,109 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 2019$ 4,272,998 434,188 11,328,192 5,447,775 2,815,978 11,403,225 2,626,637 4,874,645 ‐ 573,264 43,776,902 2018 5,009,427 422,688 10,746,688 4,716,472 2,816,519 10,936,896 2,648,545 5,013,184 ‐ 596,354 42,906,773 2017 3,786,601 401,237 10,034,562 2,890,124 2,552,959 8,817,150 2,060,645 4,799,435 ‐ 204,016 35,546,729 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 Source: Comprehensive Annual Financial Report, City of Williamsburg, Commonwealth of Virginia
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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 2019$ 11,011,081 6,153,636 34,180,592 9,128,572 8,482,617 100,445,268 12,909,059 9,481,249 ‐ 5,647,370 ‐ 197,439,444 2018$ 8,768,221 6,053,891 32,036,916 7,258,365 7,883,242 94,073,287 12,316,131 10,627,626 ‐ 4,905,534 ‐ 183,923,213 2017 10,239,900 5,147,078 31,447,710 10,344,983 4,496,521 93,728,530 11,078,382 14,556,910 ‐ 5,386,316 ‐ 186,426,330 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 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.
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.
164 GLOSSARY OF TERMS
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 long-term needs.
Capital Outlay – Expenditures which result in the acquisition of or addition to fixed assets such as land, buildings and equipment.
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.
165 GLOSSARY OF TERMS
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.
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 agreed-upon 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.
166 GLOSSARY OF TERMS 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.
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.
167 GLOSSARY OF TERMS 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.
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.
168 GLOSSARY OF TERMS 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.
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.
169 GLOSSARY OF TERMS
Tax Levy – The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.
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.
170