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Loudoun County Public Schools FY22 Superintendent's Proposed Budget

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Loudoun County Public Schools FY22 Superintendent's Proposed Budget Loudoun County Public Schools FY22 Superintendent’s Proposed Budget January 7, 2021 21000 Education Court Ashburn, VA 20148 Loudoun County Public Schools Superintendent’s Proposed Budget Fiscal Year 2021-2022 How To Use This Document This budget is divided into four major sections: Executive Summary, Organizational, Financial, and Informational. Two additional sections are also provided: Department and Appendix. Throughout the document, Loudoun County Public Schools is referenced by the abbreviation LCPS. Also, Operating Fund is synonymous with General Fund. The Executive Summary section presents a comprehensive executive summary of LCPS’ budget for FY22 and can be presented separately from the entire budget book. The revenue and expenditure budgets are also presented. The Organizational section presents information about LCPS’ structure, mission and goals, policies and budget process. The Financial section presents budget data districtwide and by fund. Three years of historical financial data, the current year’s budget, and next year’s proposed budget and a three-year forecast of projected revenues and expenditures are presented along with significant trends and initiatives. The Fund/Department section presents a summary of expenditure and positions by department/program sorted by fund. The Operating fund is presented first, including Charter Schools, followed by Special Revenue Funds and Internal Service Funds. Each department/program provides an overview of operations, accomplishments from the prior year, goals for the upcoming year and a discussion of changes in the budget. Prior year actuals have been restated to exclude encumbrance amounts to better reflect the Comprehensive Annual Financial Reports. Numbers in the graphs may not add due to rounding. The Informational section presents enrollment analysis and projection methodology and the resulting impact on the number of positions LCPS needs. The Appendix section presents supplementary exhibits e.g., salary schedules, other compensation rates, benefit costs, new position list, staffing standards, acronym index and glossary. Loudoun County Public Schools FY22 Superintendent’s Proposed Budget Table of Contents (pages are hyperlinked) INTRODUCTORY SECTION Page Executive Summary …………………………….……………………………………. 1 ORGANIZATIONAL SECTION School Board Members ………………………………………………………............ 23 Organization Chart ………………………………………………………….…………. 24 Mission and Goals ……………………...……………………………………………… 26 Loudoun County At-A-Glance ………………………………………….…………….. 27 Loudoun County Public School Building Locations ….………….…………………. 29 Budget Development ………………………………………………………………….. 31 Basis of Presentation .………….…………………..………………………….…..….. 35 Significant Budget and Financial Policies …………………………………………... 39 FINANCIAL SECTION Description of Financial Structure ……………………………………………………. 45 Combined Funds Statements ………………………………………………………… 49 Operating Fund ………………………………………………………………………… 51 Grant Fund ……………………………………………………………………………… 61 Lease Purchase Fund …………………………………………………………………. 63 School Nutrition Fund ………………………………………………………………….. 64 Capital Improvement Projects Fund …………………………………………………. 65 Capital Asset Preservation Program Fund ………………………………………….. 71 Central Vehicle Maintenance Fund …………………………………………………... 74 Self-Insurance Fund .…………………………………………………………………… 75 FUND/DEPARTMENT SECTION SCHOOL OPERATING FUND Department of Business and Financial Services ……………………………….. 77 Assistant Superintendent for Business and Financial Services ..…………….… 80 Budget and Financial Analytics …………………..………………………………... 84 Employee Benefits and Retirement …………..…………………………………… 88 Financial Services ..…………………………………………………………………. 92 Procurement and Risk Management ……………………………………………... 96 Central Support ……………………………………………………………………….. 99 School Board …………………………………………………………………………. 100 Superintendent …………………………………………………….…………………. 102 Public Information Office ………………………………………………………….… 106 Charter Schools ………………………………………………………………………. 113 Loudoun County Public Schools FY22 Superintendent’s Proposed Budget Table of Contents (pages are hyperlinked) Department of Digital Innovation ………………..…………………………………. 123 Department of Human Resources and Talent Development ………………….. 133 Department of Instruction…………………………………..………………………… 141 Assistant Superintendent for Instruction …………………………………………… 146 Elementary Education ………………………………………………………………... 150 High School Education .………………………………………………………………. 154 Instructional Programs ………………………………………………………………. 158 Middle School Education .……………………………………………………………. 164 School Administration .……………………………………………………………….. 168 Teaching and Learning .……………………………………………………………… 172 Non-Departmental .…………………………………………………………………….. 179 Department of Pupil Services..………………………………………………………. 185 Assistant Superintendent for Pupil Services ..……………………………………… 188 Diagnostic and Prevention Services .……………………………………………….. 192 Special Education .……………………………………………………………………. 200 Student Services ……………………………………………………………………… 208 Department of Support Services ………………………….………………………… 215 Assistant Superintendent for Support Services ………………………..………..… 218 Construction Services …………………..……………………………………………. 222 Facilities Services …………………………………………………………………….. 226 Management and Coordination ……………………………………………………... 232 Planning Services …………………………………………………………………….. 236 Safety & Security ……………………………………………………………………… 240 Transportation Services ……………………………………………………………… 244 SPECIAL REVENUE FUNDS Grant Funds …………………………………………………………………………….. 249 265 Lease Purchase Fund………………………………………………….………………. 271 School Nutrition Fund ………………………………….…………………………… INTERNAL SERVICE FUNDS Central Vehicle Maintenance Fund…………………………………………………. 277 Self Insurance Fund …………………………………………………………………… 279 Loudoun County Public Schools FY22 Superintendent’s Proposed Budget Table of Contents (pages are hyperlinked) INFORMATIONAL SECTION Enrollment Analysis ……………………………………………………..……….………… 285 Personnel Resource Allocation & Average Class Size ………………………………… 294 Loudoun County Publics Schools Statistics …………………………………………….. 295 APPENDIX SECTION FY22 Proposed Teachers’ Salary Scale ............................................................ 297 FY22 Proposed Professional and Administrators’ Salary Scale ............................... 300 FY22 Proposed Classified Pay Scale – Non-Exempt .............................................. 308 FY22 Proposed Classified Position Titles and Levels – Non-Exempt …..…….…..…. 310 FY22 Proposed Classified Pay Scale – Exempt …..……………….………….………. 314 FY22 Proposed Classified Position Titles and Levels – Exempt ………..….…........... 315 FY22 Proposed Co-Curricular Stipends …………………………..……………..……… 316 FY22 Proposed Middle School Stipends 318 FY22 Proposed Awards ……..……………..………..………………..…………………... 319 FY22 Proposed Hourly Rates …..………………………..………………….……..……. 320 FY22 Proposed Benefit Costs ……………………..………………………………..……. 322 LCPS New Positions …………….……..….………………………………………………. 323 LCPS Position Change List ……….………...………………………………………….. 324 Position Descriptions ……………………………..……….……..……………………… 332 Position Justifications ………..….………………………………………….…………… 359 LCPS Staffing Standards …………………………………………….…………………. 373 Textbook Budget History and Adoption Timeline ………………….……………………. 392 Historical Allotment Usage …………..……………………………………………………. 394 Historical Differentiated Allotment. ………………..……………………………………… 394 Historical Contingency Staffing Usage and FY22 Proposed………….…..….…….….. 396 Historical Differentiated Staffing Usage and FY22 Proposed ………………...…….. 398 New Vehicle Request ………………….….……………………………………………….. 400 LCPS Assigned Take Home Vehicles .…….…………………………………………….. 401 Acronym Index ………….…….…………….….………..…………………………………. 402 Glossary of Terms ………………………………………………………………………….. 403 Organizational Charts Business and Financial Services ….……………………….…………………………….. O-01 Superintendent's ……………………………………………..…………………………….. O-07 Digital Innovation ………………………………………….….……………………………. O-10 Human Resources and Talent Development ……………….….……………………….. O-14 Instruction ……………………………………………………….….……………………….. O-20 Pupil Services …………….……….…………………………….……………………….…. O-27 Support Services ………………………………………………….……………………..…. O-31 FY22 Superintendent’s Proposed Budget Executive Summary Loudoun County Public Schools 21000 Education Court Ashburn, VA 20148 E-mail: [email protected] Web Site: www.lcps.org Prepared by Budget and Financial Analytics Division (571) 252-1250 EXECUTIVE SUMMARY Loudoun County Public Schools – FY22 Superintendent’s Proposed Budget 0 EXECUTIVE SUMMARY LOUDOUN COUNTY PUBLIC SCHOOLS 21000 Education Court Ashburn, VA 20148 January 7, 2021 Dear Members of the Board: I am writing to provide you with the Fiscal Year 2022 Superintendent’s Proposed Budget. This includes a proposed Operating Budget of $1,497,309,221. This would represent an increase of $187,519,615 or 14.3% from the FY21 Adopted budget. Last year, the Board of Supervisors withheld $60,000,000 in funding and placed those funds in a reserve for a potential release this fiscal year. In developing the FY22 budget, Loudoun County has included this $60,000,000 as part of the FY22 base budget. When comparing the proposed Operating Budget of $1,497,309,221 to the revised base budget, the increase is $127,519,615 or 9.3%. The following analysis is based on the inclusion of the $60,000,000 in the FY21 Budget. Restoration of the FY21 Adopted Budget Reductions The majority of the $60,000,000 reserve base adjustment funding is attributed to restoring the 239.0 positions, compensation increases, and operating costs reduced during budget reconciliation last year.
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