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Budget and Appropriate Fiscal Year 2022 School Budget

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Budget and Appropriate Fiscal Year 2022 School Budget 7-D MOTION: April 27, 2021 Regular Meeting SECOND: Res. No. 21- RE: BUDGET AND APPROPRIATE FISCAL YEAR 2022 SCHOOL BUDGET ACTION: WHEREAS, Prince William County Schools held a duly advertised public hearing on February 24, 2021, on the Schools Fiscal Year 2022 Proposed Budget and Capital Improvement Program in accordance with Sections 15.2-2506, and 22.1-92 VA Code Ann.; and WHEREAS, the Prince William County School Board approved the Schools Fiscal Year 2022 Proposed Budget and Capital Improvement Program on March 17, 2021 and communicated the School budget for consideration by the Prince William Board of County Supervisors and publicly presented the Schools Fiscal Year 2022 Proposed Budget on April 6, 2021; and WHEREAS, the public hearing regarding the Fiscal Year 2022 Budget was duly advertised on March 11 and 18, 2021, and held on April 13, 2021; and WHEREAS, the County/Schools revenue sharing agreement provides 57.23% of general revenue, excluding recordation tax revenue, to the Schools; and WHEREAS, the school division budget is supported by various County transfers including a revenue sharing agreement general fund transfer of $655,799,176; cable television capital grant revenue of $658,145; class size reduction grant of $1,000,000; 13th high school debt service support of $832,650, and School security program of $500,000; and WHEREAS, the school division budget is supported by an additional County general fund transfer of $1,146,212 to provide reimbursements from the federal government for costs associated with Build America Bonds and Qualified School Construction Bonds that are paid by the school division from the Debt Service Fund; and WHEREAS, the total County transfer to the school division is $659,936,183; April 27, 2021 Regular Meeting Res. No. 21- Page Two NOW, THEREFORE, BE IT RESOLVED that the Prince William Board of County Supervisors hereby approves the following Fiscal Year 2022 School Division budget by state category as follows: Description Amount Instruction $ 907,660,468 Administration, Health & Attendance $ 84,403,234 Pupil Transportation $ 64,173,380 Operations and Maintenance $ 66,756,967 Food Services and Non-Instructional Funds $ 215,889,323 Facilities $ 146,856,222 Technology $ 56,575,058 Debt Service $ 113,846,004 All Funds Total $ 1,656,160,656 BE IT FURTHER RESOLVED that the Prince William Board of County Supervisors hereby budgets and appropriates the following Fiscal Year 2022 School Division budget by fund (lump sum) total as follows: Description Amount Operating Fund $ 1,231,307,032 Debt Service Fund $ 113,846,004 Construction Fund $ 120,745,065 Food Services Fund $ 50,000,000 Distribution Center Fund $ 5,000,000 Facilities Use Fund $ 1,824,640 Imaging Center Fund $ 508,508 Self-Insurance Fund $ 6,394,395 Health Insurance Fund $ 107,490,970 Governor’s School @ Innovation Park $ 1,436,236 Aquatics Center $ 1,401,806 School Age Child Care Program Fund $ 550,000 Student Activity Fund $ 15,656,000 All Funds Total $ 1,656,160,656 BE IT FURTHER RESOLVED that adjustments between amounts budgeted within specific funding categories outlined by the Commonwealth may be required at a later date provided that said adjustments do not exceed the total of funds budgeted and appropriated herein; BE IT FURTHER RESOLVED that the Prince William Board of County Supervisors hereby authorizes the School Division to retain unexpended Fiscal Year 2021 funds to support the Fiscal Year 2022 school budget; April 27, 2021 Regular Meeting Res. No. 21- Page Three BE IT FURTHER RESOLVED that the Prince William Board of County Supervisors hereby determines that it is necessary and advisable to advance money on a temporary basis for costs associated to the construction the Potomac Shores Middle School, Gainesville High School, and Rosemount Lewis Elementary School; the additions to Gainesville Middle School (11 rooms) and Reagan Middle School (6 rooms); specific facility based improvement projects to include Bennett Elementary School renovation, Hylton High School renovation, Penn Elementary School renovation, Bristow Run Elementary School renovation, Signal Hill Elementary School renovation, Parkside Middle School renovation, Brentsville High School site improvements, Hylton High School – artificial turf, Gar-Field High School – CTE culinary improvements, Osbourn Park High School – fenestration improvements, Unity Reed High School – fenestration improvements, Graham Park Middle School- fenestration improvements, Freedom High School roof replacement, Neabsco Elementary School roof replacement, and Battlefield High School roof replacement; BE IT FURTHER RESOLVED that the Prince William Board of County Supervisors hereby reasonably expects to use proceeds of authorized financings to reimburse cash advances made or to be made by the Prince William County School Division to pay costs of the construction of the Potomac Shores Middle School, Gainesville High School, and Rosemount Lewis Elementary School; the additions to Gainesville Middle School (11 rooms) and Reagan Middle School (6 rooms); specific facility based improvement projects to include Bennett Elementary School renovation, Hylton High School renovation, Penn Elementary School renovation, Bristow Run Elementary School renovation, Signal Hill Elementary School renovation, Parkside Middle School renovation, Brentsville High School site improvements, Hylton High School -artificial turf, Gar-Field High School – CTE culinary improvements, Osbourn Park High School – fenestration improvements, Unity Reed High School – fenestration improvements, Graham Park Middle School- fenestration improvements, Freedom High School roof replacement, Neabsco Elementary School roof replacement, and Battlefield High School roof replacement that are to be paid prior to such issuance. The maximum amount of debt or other financing expected to be issued for this purpose is $6,000,000 for the construction of the Potomac Shores Middle School, $10,400,000 for Gainesville High School, and $34,155,000 for Rosemount Lewis Elementary School; $8,800,000 for the addition to Gainesville Middle School (11 rooms) and $6,000,000 for the addition to Reagan Middle School (6 rooms); specific facility based improvement projects to include $4,176,123 for the Bennett Elementary School renovation, $7,000,000 for the Hylton High School renovation, $2,000,000 for the Penn Elementary School renovation, $4,000,000 for the Bristow Run Elementary School renovation, $4,000,000 for the Signal Hill Elementary School renovation, $5,000,000 for the Parkside Middle School renovation, $4,116,000 for the Brentsville High School site improvements, $1,646,000 for the Hylton High School -artificial turf, $1,476,865 for the Gar-Field High School – CTE culinary improvements, $10,658,000 for the Osbourn Park High School – fenestration improvements, $10,658,000 for the Unity Reed High School – fenestration improvements, $300,000 for the Graham Park Middle School- fenestration improvements, $2,000,000 for the Freedom High School roof replacement, $800,000 for the Neabsco Elementary School roof replacement, and $1,750,000 for the Battlefield High School roof replacement; April 27, 2021 Regular Meeting Res. No. 21- Page Four BE IT FURTHER RESOLVED that the Prince William Board of County Supervisors hereby intends that adoption of this resolution shall constitute “official intent” to reimburse the expenditures from the Prince William County Public School Board Construction Fund with the proceeds of one or more issues of authorized financings within the meaning of Treasury Regulations, Section 1.150-2, promulgated under the Internal Revenue Code of 1986, as amended; BE IT FURTHER RESOLVED that the Prince William Board of County Supervisors hereby authorizes the administrative adjustment of the adopted budgets to conform to defined program and internal service fund structures. Votes: Ayes: Nays: Absent from Vote: Absent from Meeting: For Information: Schools Superintendent Management and Budget Director Finance Director ATTEST: ___________________________________________________________ Clerk to the Board .
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