Manassas Park City Schools FY2021 School Board’s Adopted Budget 1 Park Center Court, Suite A, Manassas Park, VA 20111 www.mpark.net
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Table of Contents LIST OF FIGURES VII
GUIDE TO UNDERSTANDING THE BUDGET IX
BUDGET TYPES IX
DOCUMENT ORGANIZATION IX
ACKNOWLEDGEMENTS X
EXECUTIVE TEAM X
SCHOOL BOARD X
AWARDS XI EXECUTIVE SUMMARY ...... 1 FROM THE SCHOOL BOARD CHAIR 3
OVERVIEW OF MANASSAS PARK CITY SCHOOLS 5
MANASSAS PARK CITY AND SCHOOLS 5
GOVERNANCE 6
BUDGET PROCESS 9
BUDGET CALENDAR 9
BUDGET POLICIES 9
ESSENTIAL OPERATIONAL PLANNING DOCUMENTS 9
BUDGET DEVELOPMENT 11
FINANCIAL SUMMARY 14
STATEMENT OF REVENUES AND EXPENDITURES FOR ALL FUNDS 14
FY21 BUDGET BY FUND 15
SUPPORTING INFORMATION 20
ENROLLMENT 20
ALLOCATION OF PERSONNEL 21
TAX BASE AND RATES 22
DEBT SERVICE 22
BENCHMARK DATA 24 ORGANIZATIONAL SECTION ...... 27 OVERVIEW OF MANASSAS PARK CITY SCHOOLS 29
THE CITY OF MANASSAS PARK 29
GOVERNANCE 31
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DIVISION ORGANIZATION 31
BUDGET DEVELOPMENT PROCESS 36
STATUTORY GUIDELINES 36
BUDGET DEVELOPMENT 37
BUDGET CALENDAR 38
BUDGET SURVEY 40
ESSENTIAL OPERATIONAL PLANNING DOCUMENTS 41
STRATEGIC PLAN 43
GOAL 1: PREPARE ALL STUDENTS TO BE LIFE-READY 43
GOAL 2: CULTIVATE COMMITTED PERSONNEL 46
GOAL 3: PROVIDE SUPPORT FOR STUDENT SAFETY AND SUCCESS 47
CAPITAL IMPROVEMENT PLAN 49
FUNDING 49
FY21 PROJECT DESCRIPTIONS 52
RECONFIGURE HIGH SCHOOL ENTRANCE 53
KEY BUDGET DRIVERS 54
ENROLLMENT 54
DEMOGRAPHICS 54
PROGRAMMATIC CONSIDERATIONS 55
REVENUE FORECASTING 55
EXPENDITURE FORECASTING 56
BUDGET REVIEW AND ADOPTION 58
SCHOOL BOARD FUNDS 59
CLASSIFICATION STRUCTURE 59
FUND DESCRIPTIONS 59
SCHOOL BOARD POLICIES, REGULATIONS, AND PRACTICES 61 FINANCIAL SECTION ...... 67 ALL FUNDS SUMMARY 69
STATEMENT OF REVENUES AND EXPENDITURES – ALL FUNDS 70
REVENUES 70
EXPENDITURES 71
MAJOR SHIFTS 72
FINANCIAL FORECASTS 74
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FUND BALANCES 74
SCHOOL OPERATIONS 75
STATEMENT OF REVENUES AND EXPENDITURES – SCHOOL OPERATIONS 75
REVENUES AND EXPENDITURES 75
MAJOR SHIFTS AND FUND BALANCE 76
SCHOOL NUTRITION FUND 77
RECENT ACCOMPLISHMENTS 77
FOCUS FOR FY21 77
STATEMENT OF REVENUES AND EXPENDITURES – SCHOOL NUTRITION 78
REVENUES 79
EXPENDITURES 79
MAJOR SHIFTS 80
FUND BALANCES 80
CAPITAL PROJECTS FUND 81
STATEMENT OF REVENUES AND EXPENDITURES – CAPITAL PROJECTS 81
MAJOR SHIFTS AND FUND BALANCE 81
MEDICAL TRUST FUND 83
STATEMENT OF REVENUES AND EXPENDITURES – MEDICAL TRUST 83
MAJOR SHIFTS 83
REVENUES 84
EXPENDITURES 84
FUND BALANCES 84
FEDERAL GRANTS FUND 85
STATEMENT OF REVENUES AND EXPENDITURES – FEDERAL GRANTS FUND 85
REVENUES AND EXPENDITURES 85
TITLE I PROGRAM DETAILS 86
TITLE II PROGRAM DETAILS 87
TITLE III PROGRAM DETAILS 88
TITLE 611 PROGRAM DETAILS 90
TITLE 619 PROGRAM DETAILS 91
PERKINS PROGRAM DETAILS 92
FUND BALANCES 94
MAJOR SHIFTS AND LONG-RANGE SUSTAINABILITY 94
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GENERAL FUND 95
STATEMENT OF REVENUES AND EXPENDITURES – GENERAL FUND 95
REVENUES 95
EXPENDITURES 103
MAJOR SHIFTS 104
FUND BALANCES 104
FINANCIAL FORECAST 104
SUMMARY OF INSTRUCTIONAL AND STUDENT SUPPORT PROGRAMS 106
INSTRUCTIONAL DEPARTMENTS 115
VIRGINIA PRESCHOOL INITIATIVE 115
HEAD START 118
EARLY CHILDHOOD SPECIAL EDUCATION 120
COUGAR ELEMENTARY SCHOOL 122
MANASSAS PARK ELEMENTARY SCHOOL 125
MANASSAS PARK MIDDLE SCHOOL 128
MANASSAS PARK HIGH SCHOOL 132
MPCS ATHLETICS 136
SUMMER PROGRAMS 139
INSTRUCTIONAL DEPARTMENT 141
SPECIAL PROGRAMS DEPARTMENT 147
ASSESSMENT AND ACCOUNTABILITY DEPARTMENT 154
DIVISION-WIDE SUPPORT DEPARTMENTS 156
SCHOOL BOARD 156
OFFICE OF THE SUPERINTENDENT 158
OFFICE OF THE DEPUTY SUPERINTENDENT 161
HUMAN RESOURCES DEPARTMENT 163
FINANCE DEPARTMENT 165
PUPIL TRANSPORTATION DEPARTMENT 169
MAINTENANCE DEPARTMENT 172
INFORMATION TECHNOLOGY DEPARTMENT 175
DEBT SERVICE 178 INFORMATIONAL SECTION ...... 181 ENROLLMENT 183
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PROJECTION METHODOLOGY 183
ENROLLMENT HISTORY 184
ENROLLMENT FORECAST 184
STUDENT DEMOGRAPHICS AND METRICS 186
ENGLISH LEARNERS 186
FREE AND REDUCED MEAL ELIGIBILITY 188
SPECIAL EDUCATION 190
STANDARDS OF LEARNING EXAM RESULTS 191
SCHOLASTIC APTITUDE TEST (SAT) RESULTS 193
ADVANCED PLACEMENT PROGRAM 193
ON-TIME GRADUATION AND DROPOUT RATES 194
STUDENT ATTENDANCE DATA 194
DISCIPLINE DATA 195
STAFF DEMOGRAPHICS AND METRICS 196
STAFFING TARGETS 196
K-3 CLASS SIZE REDUCTION 199
POSITION SUMMARY 201
STAFF RECRUITMENT AND RETENTION RATES 204
STAFF DEMOGRAPHICS 205
UNIFIED SALARY SCALE 206
MEDICAL PREMIUM DATA 209
STAFF ATTENDANCE DATA 211
PROFESSIONAL DEVELOPMENT DATA 211
OPERATIONAL DATA AND METRICS 213
WORK ORDER DATA 213
TRANSPORTATION DATA 216
MEAL SERVICE DATA 218
FINANCIAL DATA BY ACCOUNT 219 ACRONYM INDEX AND GLOSSARY ...... 221 ACRONYM INDEX 223
GLOSSARY 227
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List of Figures Figure 1: Actual and Projected Enrollment ...... 6 Figure 2: Members of the School Board of Manassas Park City Schools ...... 7 Figure 3: Superintendents and Directors ...... 8 Figure 4: MPCS Revenue Trends ...... 16 Figure 5: MPCS Expenditure Trends ...... 17 Figure 6: MPCS Enrollment History and Forecast ...... 20 Figure 7: City and School Components of Debt ...... 23 Figure 8: Cost Per Pupil (WABE Calculation) ...... 24 Figure 9: FY18-20 Budgeted Expenditures Per Pupil (WABE) ...... 24 Figure 10: Average Class Sizes (WABE Calculation) ...... 25 Figure 11: Location of Manassas Park City...... 29 Figure 12: Boundary of Manassas Park City ...... 29 Figure 13: Administrative Organization Chart ...... 33 Figure 14: Preferred Instructional Funding Areas for FY21 ...... 43 Figure 15: Four-Year Virginia On-Time Graduation Rate ...... 45 Figure 16: Water Damage to MPHS Ceiling ...... 52 Figure 17: MPHS Entrance (View from Doors) ...... 53 Figure 18: MPHS Entrance – Interior View...... 53 Figure 19: FY21 Budget by Fund ...... 69 Figure 20: FY21 Budgeted Revenues by Category ...... 70 Figure 21: FY21 Budgeted Expenditures by Function ...... 71 Figure 22: Composition of State Revenue in the General Fund ...... 96 Figure 23: Special Education Regional Program Tuition ...... 99 Figure 24: Allocation of Manassas Park City General Fund Revenue ...... 101 Figure 25: City Transfer Per Pupil (Adjusted for CPI) ...... 101 Figure 26: FY18-20 Budgeted Expenditures Per Pupil (WABE) ...... 102 Figure 27: General Fund Expenditures by Function ...... 103 Figure 28: MPHS Actual and Projected Enrollment ...... 133 Figure 29: Live Birth vs Kindergarten Enrollment ...... 183 Figure 30: Student Demographics ...... 186 Figure 31: EL/LEP Enrollment ...... 186 Figure 32: Economically Disadvantaged Enrollment ...... 189 Figure 33: Special Education Enrollment ...... 190 Figure 34: Special Ed Students by Disability Category ...... 191 Figure 35 - On-Time Graduation and Drop Out Rates ...... 194 Figure 36: Chronic Absenteeism by School ...... 194 Figure 37: K-3 Class Size Reduction Requirements ...... 200 Figure 38: Years of Service with MPCS (teachers) ...... 204 Figure 39: Annual Percent Change in Family Medical Premiums ...... 210 Figure 40: Support for Improved Academic Achievement (Survey Results) ...... 212 Figure 41: Work Order Completion Percentages by Days ...... 214 Figure 42: Technology Distribution by Location ...... 214 Figure 43: Technology Distribution by Type ...... 215 Figure 44: Technology Device Distribution by Location ...... 215 Figure 45: Breakfast Participation Penetration Rates ...... 218
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Figure 46: Lunch Participation Penetration Rates ...... 218
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Guide to Understanding the Budget Budget Types The Superintendent’s Proposed Budget is released each spring and is considered the starting point for the next fiscal year’s budget. The Proposed Budget presentation explains how the proposed budget supports the School Board’s and Administration’s priorities. The associated document details projected revenue and expenditures and outlines proposed changes as compared to the prior year’s budget. After the Proposed Budget is advertised to the community, public hearings are held, and the School Board can make changes to the budget. The amended budget is then adopted by the School Board in late spring and becomes the Adopted Budget. Document Organization The format of the Adopted Budget document for Manassas Park City Schools – hereafter referenced as MPCS – presents the School Division’s budget and its attendant information in an organized and comprehensive document to facilitate the reader’s knowledge of the School Division’s budget development, management, and processes. The document’s format conforms to the standards set forth by the Association of School Business Officials International’s Meritorious Budget Award Program. MPCS believes the document also meets the Government Finance Officers Association’s Distinguished Budget Presentation Award Program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The document contains the four major sections listed and defined below. The Introductory Section contains an overall view of the Approved Budget. This section is also referred to as the Executive Summary and can be presented separately from the entire budget book. The Organizational Section includes the School Division organizational and management structure, the organization chart, the Strategic Plan, and the budget development process. The Financial Section includes budget data by both summary and detail level for all School Division funds. This section is subdivided into the General Funds, Medical Trust Fund, Capital Projects Fund, and School Nutrition Fund sections. A summary of the Capital Improvements Program, which is the School Division’s long-range plan for capital projects, is included with the Capital Improvements Fund data. The Informational Section includes information of interest to School Division employees and the community at large. This information provided a basis for the development of the budget.
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Acknowledgements The success of the MPCS budget process is a culmination of various budgeting, tracking and reporting requirements that are made more effective by collaboration between schools and departments. It is through these joint efforts that MPCS can provide programs with realistic funding that ultimately impacts division schools and classrooms, affecting each and every student. Executive Team (at Budget Adoption) Dr. C. Bruce McDade, Superintendent Eric Neff, Deputy Superintendent Dr. Jeff Jackson, Associate Superintendent Jennifer Braswell-Geller, Executive Director of Special Programs Krista Kelly, Executive Director of Financial Services
The Executive Team would like to thank the School Board for their dedication, partnership and continued support. Without this, the production the fiscal year 2021 (FY21) budget and this document would have been impossible.
School Board (at Budget Adoption) Deborah McIntyre-Yurkovich, Chair Patricia Rhodes, Vice Chair Paul Alexander Rachel Kirkland Carlos Vargas
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Awards The Association of School Business Officials International (ASBO) recognized Manassas Park City Schools for excellence in budget presentation with the Meritorious Budget Award (MBA) for the 2019–2020 budget year. ASBO International’s MBA and Pathway to the MBA promote and recognize best budget presentation practices in school districts. Participants submit their applications and budget documents to a panel of school financial professionals who review the materials for compliance with the MBA Criteria Checklist and other requirements and provide expert feedback that districts can use to improve their budget documents. Districts that successfully demonstrate they have met the necessary program requirements may earn either the MBA or Pathway to the MBA, an introductory program that allows districts to ease into full MBA compliance. “Districts that apply to the MBA or Pathway to the MBA programs recognize the importance of presenting a quality, easy-to-understand budget internally and to the community,” ASBO International Executive Director David J. Lewis explains. “Participating in the MBA and Pathway programs provides districts with important tools and resources they need to communicate the district’s goals and objectives clearly and illustrates their commitment to adhering to nationally recognized budget presentation standards.” The MBA and Pathway to the MBA are sponsored by ASBO International Strategic Partner Voya Financial®. Learn more about the program at asbointl.org/MBA.
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FY21 School Board’s Adopted Budget 1 Executive Summary
Executive Summary FY21 School Board’s Adopted Budget 2
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FY21 School Board’s Adopted Budget Executive Summary Manassas Park City School Board One Park Center Court, Suite A Manassas Park, VA 20111 703–335–8850
from the School Board Chair August 4, 2020
Dear Members of the Manassas Park Community: It is with great pleasure that I present the FY21 Manassas Park City School Board’s Adopted Budget (Budget). This Budget aligns with our Strategic Plan and the Commonwealth’s Profile of a Virginia Graduate. This Budget addresses the needs of the division including providing competitive compensation for all positions, improving student achievement, and caring for the buildings and grounds that make up Manassas Park City Schools (MPCS). It also continues the Board’s philosophy of ensuring that every decision we make is the very best for all of the students of MPCS. The FY21 budget allows the school division to continue to focus on educational equity that meets the demands of an extremely diverse population. The student body of Manassas Park becomes more diverse each year and today students come to MPCS from 50 countries and speak 40 languages. Our demographics are as follows: 62% Hispanic, 17% White, 10% African American, 6% Asian and 5% Other. Nearly half of our student body receives either daily or monitor-status English Learner (EL) services, placing our percentage at the top in Virginia. Manassas Park City Schools is proud of its minority-majority status, where equality, equity, and social justice are promoted and valued. In 2014, MPCS launched MPCS Connects! a 1:1 digital initiative that provides a laptop or tablet for each student. This blended learning model enhances both teaching and learning. Through our Virginia Public School Authority (VPSA) grant funding, this year’s budget continues to support the 1:1 digital initiative for grades K-12. MPCS Connects! reflects the Board’s commitment to an equitable educational experience that enhances opportunities for success for all students. I am happy to share the budget provides the highest raise in over a decade for all MPCS employees. For classified staff, the average increase is 2.21%, and for instructional staff, the average increase is 2.97%. The starting salary for college graduate teachers will be $50,055, an increase of approximately $1,000 from last year ensuring MPCS will be competitive with surrounding jurisdictions. The addition of 9.49 growth positions accommodates enrollment shifts, SOQ requirements, and division needs. These positions include but are not limited to filing the vacancy of the Human Resource Director, and hiring one in-house maintenance staff, two school counselors, and five teachers. With the City’s need to reclaim the school division’s fund balance, this year’s budget only includes the most pressing capital improvement needs. We thank Dr. McDade and our administration for putting together a truly needs based proposed budget during this cycle. Our budget calendar, set at the July organizational meeting, ensures that the Board and administration are collaborative in this process from the onset of the new school year. We also continue to be grateful to our appropriating body, the Manassas Park Governing Body, and Mayor Jeanette Rishell, for their continued support of public education as the City continues to work on its financial health. It is with these
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relationships as well as our relationships with school staff, students, parents, and community partners that we can continue to work towards maintaining and growing a unique school community of excellence for all. Sincerely,
Deborah McIntyre-Yurkovich School Board Chair
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Overview of Manassas Park City Schools Manassas Park City and Schools City of Manassas Park1 Since its inception in 1975, Manassas Park has become a viable City of small businesses, a quality educational system, and an attractive community that thousands choose to call home. The recent US Census shows that as of June 2019, Manassas Park residents have a median household income of $79,131 (2017 dollars). This compares favorably to statistics for the State of Virginia ($68,766) and is an increase over City’s position for the prior year ($66,149). The City’s unemployment rate of 2.1% as of June 2019 was less than the State’s unemployment rate of 2.7% and the national unemployment rate of 3.7%. Real estate assessments for 2016 to 2019 show an upward change in almost all classifications and residential values represented about 72% of the total assessment value. However, according to the presentation given by the City Manager in January 2019, high tax rates and a weak financial position imply a City in distress. Several factors contribute to the difficult financial situation facing the City: • Although property values are increasing, poor collection rates on property taxes cause the City to struggle to generate enough cash to fund normal purchases and payroll. • Significant debt was issued between 1999 and 2009. Refinancing efforts during the recession pushed payments out but created a significant plateau. While the City reached the peak amounts in FY19, the level will not decrease significantly for nearly a decade. • Incomplete financial processes compounded by deficient scope development for a new ERP system and issues with prior audits delayed the publication of the FY16 and FY17 audits until late 2018. • Fund balance below promised limits put bond funding at risk. The financial limitations forced the City to make difficult decisions during the FY19 budget cycle; decisions that would not be good for the City if they become long-term. For example, minimal raises for employees will not improve the City’s turnover rate nor help the City attract new staff. Delay of capital projects subject the City to serious infrastructure and facility failures as well.
1 The first paragraph of this section was paraphrased from the Comprehensive Annual Financial Report for the City of Manassas Park for the fiscal year ending June 30, 2019.
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Students and Schools Surrounded by some of the largest school divisions in the Commonwealth of Virginia, Manassas Park City Schools (MPCS) seem small by comparison. The division’s 3,700+ students are served in four schools: • Cougar Elementary School (CES) — Pre-K – 2 • Manassas Park Elementary School (MPES) — 3 – 5 • Manassas Park Middle School (MPMS) — 6 – 8 • Manassas Park High School (MPHS) — 9 – 12
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0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Actual - CES Actual - MPES Actual - MPMS Actual - MPHS
Figure 1: Actual and Projected Enrollment
However, the two-and-a-half square miles that comprise Manassas Park provide great diversity with 40+ languages spoken in the homes of students. Over the last decade, both enrollment and student composition have changed dramatically. Manassas Park City Schools is now a minority-majority with a Hispanic enrollment of approximately 60%. Projections indicate that overall enrollment will decrease slightly over the next several years due to an imbalance between graduating classes and in-coming kindergarten classes. While reasonable predictions for overall enrollment can be made using the cohort method, there are no good models to project how the school make-up, including the approximately 65% with Free and Reduced Meal Eligibility (FRME), will change over time. The Schools have fared slightly better financially than the City thanks to support from the Commonwealth. Although MPCS did not give raises for four years immediately following the recession and at one-point furloughed staff, strategic decisions have improved employee compensation, overall operations, and academic achievement. The most pressing area of concern is the lack of funding for capital projects. Governance MPCS operates as a fiscally dependent agency of the Manassas Park City Government to provide a free appropriate public education to the children of the City’s residents. The City’s seven-member Governing Body is charged by state law with approval of the School Division’s budget, which may be approved in total, or by state- determined expenditure categories. The Manassas Park Governing Body has traditionally approved the School Division’s budget in total.
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The City’s Governing Body appoints the five members of the School Board who serve staggered three-year terms. According to the Code of Virginia (§ 22.1-79), the School Board ensures that school laws are properly explained, enforced, and observed. The School Board is also responsible for the School Division’s financial matters as an agency of the appropriating body for the City. As a fiscally dependent entity, the School Board is required by state law to maintain financial statements in accordance with generally accepted accounting principles and to abide by those laws and policies that determine fiscal accountability. Because the School Board can neither levy taxes nor incur indebtedness under Virginia law, the local costs of the school system are provided by appropriation from the General Fund of the City. The Superintendent of Schools is initially appointed by the School Board for a term with a minimum of two years and maximum of four. Terms may be extended for one or more years. The Superintendent is responsible for the day-to-day operations of the School Division. The School Division’s organizational chart is included within this section and presents the structure of the administrative positions in MPCS. School Board From left to right: Patricia Rhodes (Vice Chair) Rachel Kirkland Carlos Vargas Deborah McIntyre-Yurkovich (Chair) Paul Alexander
Figure 2: Members of the School Board of Manassas Park City Schools
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Administration Figure 3: Superintendents and Directors
Dr. C. Bruce McDade Superintendent
Eric Neff Dr. Jeff Jackson Jennifer Braswell-Geller Krista Kelly Deputy Superintendent Associate Executive Director of Executive Director of Superintendent Special Programs Financial Services
Patricia Hurley-Ritenour Jon Mamon Matt McCormack Paul Simpson Director of Director of Director of Director of Transportation Accountability and Information Technology Maintenance Assessments
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Budget Process Budget Calendar The budget process consists of multiple meetings, surveys, and presentations. In addition, the Superintendent meets weekly with the Executive Team from September through June to review budget development items which culminate in the publication of a budget book. August Information on general budget process is presented to the School Board. Collection of data related to capital projects begins. September Information related to capital projects is presented to the School Board. October Presentation of Capital Improvement Plan (CIP) to the School Board and distribution of initial surveys related to budget development. November Public hearing on CIP and begin compilation of budget holder requests. December School Board adopts CIP. Analyze budget holder requests, begin preliminary raise calculations, and develop initial revenue expectations based on Governor’s Proposed Budget. January Finalize and present Superintendent’s Proposed Budget to the School Board. February Refine budget assumptions based on vendors’ state rates for insurance and medical premiums. Adjust revenue predictions for crossover budget bills. Hold public hearing on Superintendent’s Proposed Budget. March Finalize budget assumptions and School Board adopts budget. March/April Present School Board’s budget to Governing Body. May/June Governing Body adopts the City budget. Complete School Board’s Adopted Budget book.
Budget Policies In November of 2019, the School Board and Executive Director of Finance participated in the Virginia School Board Association (VSBA) webinar Finance 101. The group took particular notice of references to legal code (§22.1-92) requiring the Superintendent to prepare a budget that speaks to the needs of the division. The presenter pointed out that using a predefined local transfer circumvents the development of a needs-based budget. During previous years, the School Board worked with the City’s Governing Body to determine the amount that will be transferred from the City to support Schools prior to developing the needs of the school division. However, considering the improved understanding of this code section, the FY21 School Board’s Adopted Budget was developed based on the needs of MPCS for FY21. While, estimates of federal and state revenues have been provided, any balance needed to cover expenditures was assumed to be provided by the locality. Essential Operational Planning Documents The following key documents articulate MPCS’ mission and vision. These documents are interrelated; together, they provide the blueprint for planning the business operations that guide the actions of all departments.
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Profile of a Graduate The “Profile of a Graduate” refers to the Virginia Board of Education’s determination of the knowledge and competencies a student graduating from high school should have achieved to be prepared for job opportunities in tomorrow’s economy and to be successful in work and in life. The “Profile” is the framework for the Virginia Board of Education’s current revision of graduation requirements that went into effect for freshman entering high schools in the fall of 2018, or the graduating class of 2022. Based on the “Profile” the MPCS graduate will engage in the lifelong pursuit of academic knowledge and interdisciplinary learning by being a communicator, a collaborator, an ethical and global citizen, a creative and critical thinker, and a goal-directed and resilient individual. MPCS Strategic Plan The Strategic Plan represents the cooperative work of staff, administration, and the School Board to create a long-term strategic plan for MPCS. The School Board approved three strategic goals: student success, quality workforce, and resource stewardship. The requirements of the Profile of a Graduate highly influenced the division goals, strategic actions, and performance measures. Ultimately, the goals of the strategic plan should drive all the actions of the division. Vision Expectations of Excellence. Mission To cultivate and inspire our diverse school community to achieve academic excellence and make positive connections to the global society. Goals and Objectives 1. Prepare all students to be life-ready. 1.1. MPCS will ensure improved academic achievement for all students. 1.2. MPCS graduates will be career and/or college ready. 1.3. MPCS students will be engaged in their community and will be provided the skills to become responsible citizens. 2. Cultivate committed professionals that are invested in the overall excellence of the school division and the students served. 2.1. MPCS will develop a recruitment program that will attract a qualified and diverse applicant pool. 2.2. MPCS will develop and implement a professional learning plan to provide high quality professional training for teachers and staff. 2.3. MPCS will retain highly effective instructional and support staff. 3. Provide effective and efficient support for student safety and success. 3.1. MPCS will demonstrate fiscal responsibility and prove to be efficient and effective stewards of community resources. 3.2. MPCS will implement programs and services that promote a safe and supportive learning environment. 3.3. MPCS will provide state-of-the-art facilities for student learning. Capital Improvement Plan The MPCS Capital Improvement Plan is a planning and fiscal management tool used to coordinate the location, timing, and financing of projects over a five-year period. The CIP includes the proposed capital improvement projects and a year-by-year schedule of anticipated spending. The CIP is a working document which is updated annually to reflect changing conditions within MPCS. Additionally, it offers a broader look at potential division enhancements to focus staff efforts and community conversations.
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Pay and Classification Plan Salary and benefits comprise most of the budget. The Pay and Classification Plan describes MPCS’ system of grouping positions into appropriate payroll grades. It includes a description of the pay structure, a classification of all position titles, and the rules for administration of the pay structure. This document outlines how MPCS supports compensation and staffing goals in the Strategic Plan and serves as the basis for development of compensation estimates for the budget. A copy of the FY20 budget document is available in the Information and Documents section of the MPCS HR Department website. Budget Book This document is referred to as the budget book. It provides details about the development and allocation of the division’s budget. The organization and contents of the budget book are based on the criteria from the ASBO for the MBA. Detailed information about the budget process follows in the next section. Budget Development Revenue Forecasting Local Revenue Local revenues include funds paid directly to the school division by individuals or groups. Locally generated revenue budgets are based on a three-year to five-year trend when more accurate means are unavailable. Several categories of local revenue exist. • Fees • Grants and Donations • Rebates and Refunds • Meal Charges City Transfer The process of determining the City Transfer has varied over the last fifteen years. FY2008—2012: Schools received 57% of unallocated City General Fund revenue to cover operations and debt service. FY2013—2014: Increases were just over $50,000 each year for operations only since the financial statements for school-related debt service payments had been incorporated into the City financials. FY2015—2019: Transfer amounts for operations and capital projects were negotiated each year. FY2020: Set at the City Manager’s 10-year plan of 1.5% increase over the FY2019 operations transfer. FY2021: In keeping with the Code of Virginia §22.1-92, the FY21 School Board’s Adopted Budget adopts a needs based look at the amounts required for MPCS to follow the division’s strategic plan and address required changes to comply with the Virginia Department of Education (VDOE) Standards of Quality. State Revenue The Financial Services Department uses the Direct Aid Calculation Templates provided by the VDOE to establish much of the budgeted state revenue. Commonwealth revenues in the FY21 School Board’s Adopted Budget were based on the General Assembly’s adopted 2020-2022 biennial budget at their reconvened session as of April 29, 2020.
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Federal Reimbursements Estimates of federal revenues are developed with the Associate Superintendent based on historical trends and the last briefings from the federal and state governments. MPCS practice is to estimate conservatively. A nominal approach based on trends was used for the School Nutrition Program throughout the budget process due to the enterprise nature of this fund. Expenditure Forecasting Zero-based Budgeting Zero-based budgeting requires the budget holder to justify all requested expenditures for the next fiscal year. The starting point for this type of budgeting is zero and each grade level, subject area, department, and school must develop a statement of needs based on the best information available at the time. The data collection process begins with the lowest level budget holder entering requested expenditure information in KeyNet, the online employee portal for Keystone, the division’s Enterprise Resource Planning (ERP) software. Requests are summarized by school and reviewed by the Principal and Bookkeeper for accuracy and appropriateness before review by the Executive Leadership Team. Submissions of non-personnel expenditures yielded an increase of $325,469 for the FY21 budget over the FY20 budget broken down as follows: $ 179,366 Benefits (Non-Personnel/Medical Trust Related) 513,869 Contract Services (45,992) Other Charges 215,032 Materials and Supplies (148,335) Regional Tuition (197,287) Capital Purchases (191,184) Other Uses of Funds $ 325,469 Total Change Staffing Estimates and Employee Cost Projections Preliminary staffing levels are determined centrally based on approved staffing ratios and projected enrollment. Once established, these staffing levels are shared with Directors and Principals. Potential modifications are discussed with the Associate Superintendent and Executive Director of Finance The adjusted positions list is presented to the Executive Team who weigh all options to develop the final position list. All salary and benefit projections are developed centrally by the Finance Department using the Employee Cost Projection (ECP) Model within Keystone. To better analyze various changes, the projections are developed in phases using an iterative process. Budget ECP Phase Impact Phase Description Establish baseline of all current employees at a full-year contract at current Phase 1 $ (490,845) contract rates. Phase 2 Summarize all stipend positions and estimate additional hours and overtime. Phase 3 296,360 Adjust phase 1 to account for changes in benefit rates. Phase 4 914,959 Adjust phase 3 based on the proposed raise structure. Remove data for staff who have submitted notice of resignation or retirement along with placeholders for vacant positions. The final version of Phase 5 (527,804) employee job assignments in this module is used to generate employee contracts for the coming school year.
FY21 School Board’s Adopted Budget Executive Summary 13
Renter place holders for vacant positions and add estimated amounts to Phase 6 cover positions for known resignations and retirements that were removed in the previous step. Add estimated amounts for new positions that have been created in the Phase 7 $ 622,553 budget process
Costs for growth positions and salary increases typically produce the greatest year-over-year expenditure increase in any budget year. Using this multi-step process, the division can easily determine the overall expenditure change associated with premium differences, raises, growth positions, and resignations and/or retirements. Careful modification of budget contracts for existing employees also makes the ultimate contract generation process much more efficient.
Executive Summary FY21 School Board’s Adopted Budget 14
Financial Summary Statement of Revenues and Expenditures for All Funds
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ 0.88 $ 0.81 $ 0.73 $ 1.97 $ 2.10 $ 1.70 $ 1.63 $ 1.56 City Transfer 11.64 12.10 11.79 12.33 12.52 14.56 14.78 15.01 State 25.28 25.57 27.44 28.27 28.90 30.34 31.40 32.50 Federal 2.81 2.77 2.59 2.82 2.92 2.95 2.95 2.95 Total Revenue $ 40.61 $ 41.26 $ 42.56 $ 45.39 $ 46.45 $ 49.56 $ 50.76 $ 52.02 EXPENDITURES Salaries $ 22.63 $ 24.20 $ 24.52 $ 26.98 $ 27.69 $ 29.65 $ 30.54 $ 31.46 Benefits 8.16 8.45 8.48 9.41 9.68 10.52 11.04 11.59 Contract Services 1.76 1.91 2.03 2.02 2.44 2.89 2.95 3.01 Other Charges 1.13 1.23 1.24 1.43 1.39 1.40 1.43 1.46 Materials and Supplies 3.04 2.72 2.99 3.39 3.61 3.46 3.52 3.59 Regional Tuition 2.41 1.27 1.23 1.16 1.02 0.99 0.94 0.90 Capital Purchases 0.39 0.88 1.39 0.22 0.02 0.97 0.98 0.99 Other Uses of Funds 0.00 0.00 0.00 0.20 0.01 — — — Total Expenditures $ 40.22 $ 41.19 $ 42.43 $ 45.35 $ 46.49 $ 49.88 $ 51.41 $ 52.99 Net Revenues $ 0.39 $ 0.07 $ 0.13 $ 0.04 $ (0.04) $ (0.33) $ (0.65) $ (0.98) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ — $ 0.00 $ — $ — $ — $ — $ — $ — Capital Lease Proceeds — — — — — — — — Total Other Financing $ — $ 0.00 $ — $ — $ — $ — $ — $ Increase(Decrease) in Fund Balance $ 0.39 $ 0.07 $ 0.13 $ 0.04 $ (0.04) $ (0.33) $ (0.65) $ (0.98) FUND BALANCE Beginning Balance $ 0.24 $ 0.63 $ 0.70 $ 0.58 $ 0.74 $ 0.70 $ 0.37 $ (0.28) Ending Balance $ 0.63 $ 0.70 $ 0.82 $ 0.62 $ 0.70 $ 0.37 $ (0.26) $ (1.26) Note: Numbers may not add due to rounding.
FY21 School Board’s Adopted Budget Executive Summary 15
FY21 Budget by Fund Medical School Federal General Trust Consolidated Nutrition All Funds REVENUES Local $ — $ 1,543,557 $ 113,996 $ 1,657,553 $ 445,500 $ 2,103,053 City Transfer — 12,542,711 — 12,524,711 — 12,524,711 State — 28,805,138 45,120 28,850,258 52,295 28,902,553 Federal 1,373,874 — — 1,373,874 1,550,000 2,923,874 Total Revenue $ 1,373,874 $ 42,873,406 $ 159,116 $ 44,406,396 $ 2,047,795 $ 46,454,192 EXPENDITURES Salaries $ 860,290 $ 26,093,615 $ — $ 26,953,905 $ 735,761 $ 27,689,666 Benefits 294,562 8,891,763 184,247 9,370,572 310,959 9,681,530 Contract Services 80,500 2,959,942 — 3,040,442 37,300 3,077,742 Other Charges 21,600 1,368,433 — 1,390,033 3,739 1,393,772 Materials and Supplies 146,700 2,507,531 — 2,654,231 952,500 3,606,731 Regional Tuition — 1,015,000 — 1,015,000 — 1,015,000 Capital Purchases — — — — 20,000 20,000 Other Uses of Funds — 7,346 — 7,346 — 7,346 Total Expenditures $ 1,403,652 $ 42,843,629 $ 184,247 $ 44,431,527 $ 2,060,259 $ 46,491,786 Net Revenues $ (29,777) $ 29,777 $ (25,131) $ (25,131) $ (12,464) $ (37,594) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ 29,777 $ (29,777) $ — $ — $ — $ — Capital Lease Proceeds — — — — — — Total Other Financing $ 29,777 $ (29,777) $ — $ — $ — $ — Increase(Decrease) in Fund Balance $ — $ — $ (25,131) $ (25,131) $ (12,464) (37,594) FUND BALANCE Beginning Balance $ — $ — $ 207,185 $ 207,185 $ 528,979 736,164 Ending Balance $ — $ — $ 182,054 $ 182,054 $ 516,516 698,570
MPCS’ recent budgets have included five different funds: • Federal Grants — All revenues and expenditures related to federal grants for support of instruction are recorded in this fund. • General Fund — Most of the expenditures required to operate the division are contained in the Operations Fund. In general, if the expenditure is not related to one of the other funds, it belongs in Operations. • Capital Projects — This fund previously provided for the purchase of additional and replacement capital items. Due to changes in policy and practice, the division is no longer using this fund. The fund statements are provided in the Capital Fund portion of the Financial Section to provide the complete financial picture for FY17-19. • Medical Trust — This fund pays for all medical premium expenditures on behalf of retirees. Sources include the Retiree Health Care Credit payments received on behalf of retirees from VRS, retiree remittance, and transfers of fund balance.
Executive Summary FY21 School Board’s Adopted Budget 16
• School Nutrition — School Nutrition is run as an enterprise operation and is fully self-sufficient. This fund records all revenues and expenditures related to the preparation and serving of school breakfast and lunch, as well as any catering of special functions. These funds are appropriated quarterly by the City Governing Body. Prior to FY18, balances remaining in the General Fund at year end were transferred to the Medical Trust Fund and/or Capital Fund to cover future obligations for retiree medical premiums or capital projects. In FY18, the Governing Body voted to have the Schools return all balances except for those remaining in the Medical Trust and School Nutrition funds. With the move to pay-as-you-go funding without the use of fund balance for capital projects, the Capital Fund was no longer needed. For this reason, no budget has been included in this fund for FY21. Revenue Trends Funds received from the state make up 62.33% of the budgeted revenue for FY21. Although federal funds play a large role in the School Nutrition operations, their overall contribution to division revenues is less than 10%.
$50 100% $45 90%
Millions $40 80% $35 70% $30 60% $25 50% $20 40% $15 30% $10 20% $5 10% $- 0% FY16 FY17 FY18 FY19 FY20 FY21 FY16 FY17 FY18 FY19 FY20 FY21 (A) (A) (A) (A) (BO) (BO) (A) (A) (A) (A) (BO) (BO) City Transfer Commonwealth Federal Local Loan Proceeds Figure 4: MPCS Revenue Trends
This year’s proposed budget requested a significant increase in the City transfer. In keeping with the Code of Virginia § 22.1-92, the proposed budget adopted a needs based look at the amounts required for MPCS to follow the division’s strategic plan and address required changes to comply with the VDOE Standards of Quality. The increase in City Transfer requested to support MPCS operations for FY21 was $1,068,458 (8.66%). On June 16, 2020, the City Council adopted the budget for the city which included a transfer for the support of schools of $12,499,371. It should be noted that the $12,524,711 amount listed as a City Transfer in the table above includes $25,340 in deferred revenue related to the School Calendar grant awarded in prior years. The grant was fully funded by the State in FY19 and required a local match equal to the LCI which was included in the amount transferred to the schools in FY19. When the unexpended state funds were restated as deferred revenue at the close of FY19, the schools also restated the portion related to the required local match for the unspent state revenue as deferred. With the intention of using these monies in FY21 for continuation of programs such as Project U.P. and the College Caravan, the division will move the local and state amounts from the balance sheet accounts of deferred revenue to the appropriate revenue accounts.
FY21 School Board’s Adopted Budget Executive Summary 17
Expenditure Trends Presentation of actual financials next to budgeted financials gives the impression that MPCS revenues and expenditures increase dramatically in the budget compared to the prior year actuals. In fact, two accounting procedures create this differential. Year-end accounting requires that the Head Start and Special Education Regional Program revenues received as reimbursement from Prince William County Schools (PWCS), and equivalent expenditures, are reversed to appropriately express the revenues and expenditures for the annual audit and annual school report financial section (ASRFIN) submitted to the state. Without this modification the revenues and expenditures would be double counted in state summaries, since they would be shown in both the MPCS and PWCS financials. Appropriations from the Governing Body must cover all disbursements MPCS makes in each year. The quarterly appropriations requests are based on budgeted expenditures which estimate the total disbursements planned for the coming year. Since MPCS does disburse funds for salaries and other costs associated with these two programs, the budget includes the potential expenditures. Exclusion of the contra account entries in the budget process results in revenues and expenditures approximately $1.5-2.0M higher than those presented in the final financials for the years prior. These processes explain the perceived jump in expenditures between the FY20 budget and the FY19 audited results shown in the table below. However, the average annual increase in the adopted budgets for the years shown is 2.1% or just slightly over the 1.9% average increase in Consumer Price Index (CPI) during the same period.
$50 100% $45 90%
Millions $40 80% $35 70% $30 60% $25 50% $20 40% $15 30% $10 20% $5 10% $- 0% FY16 FY17 FY18 FY19 FY20 FY21 FY16 FY17 FY18 FY19 FY20 FY21 (A) (A) (A) (A) (BO) (BO) (A) (A) (A) (A) (BO) (BO)
Salaries Benefits Contract Services Other Charges Materials & Supplies
Tuition Payments Other Uses of Funds Capital Purchases Figure 5: MPCS Expenditure Trends
Executive Summary FY21 School Board’s Adopted Budget 18
Four overarching assumptions in the FY21 School Board’s Adopted Budget result in much of the increase and have the potential to impact more than one fund. Raise Calculations Maximizing compensation for all staff is an objective in every budget. Over the last several years, surrounding school divisions have taken turns revamping or adjusting their salary scales, most often for teachers. Generally, these changes resulted in large salary increases creating a gap between what employees could earn with MPCS and at neighboring school divisions. The FY21 School Board’s Adopted Budget contains the following assumptions related to division-wide salary scales and raise: • 2.2% shift in the minimum of the unified salary scale o Minimum hourly rate for School Nutrition staff of $13.21 o Annual base starting salary for college graduate teacher of $50,055 • 2.2% midpoint raise for all staff translates to the following standard annual amount o Equates to an average increase of: . 2.76% across all staff . 2.21% for Classified positions . 2.97% for Instructional positions The final midpoint increase of 2.2% is less than the 4.0% originally passed by the School Board. The reduction was made in order to balance the budget. These adjustments result in a $719,665 increase in salary costs and a $195,294 increase in associated benefits across the Federal, General, and School Nutrition Program (SNP) funds. Growth positions This budget calls for the addition of 19.49 Full-Time Equivalents (FTE) compared to the budget for FY20. Of these additional positions 7.00 are related to requirements within the Standards of Quality. These additions are offset by a natural reduction of 3.00 teaching positions related to projected enrollment reductions on the elementary campus. In addition, 7.00 support positions that were included in last year’ budget will remain unfilled. Therefore, the total increase in staffing for FY21 will be 9.49 FTE. While enrollment is declining slightly overall, enrollment at MPMS is increasing. In addition, the diverse needs of the students are increasing as demographics shift and SOQ requirements change. The Executive Team gave careful consideration before including each position knowing that MPCS has a variety of unmet needs that could be addressed by additional staff. The estimated cost for the included growth positions is $622,553 and contained within the General Fund. Capital Projects Since fiscal year 2015, MPCS has used, with the approval of the Governing Body, fund balance to pay for projects that are inappropriate for long-term debt issuance. The School Board has annually set aside, budgeted, and requested appropriations of fund balance to pay for capital projects. However, in September 2018, the Governing Body of the City of Manassas Park passed a resolution removing the $2,126,494 in fund balance accumulated by the Schools. This action was necessary for the financial health of the City. Since this action the Schools must pay for capital projects using the pay-as-you-go model. The FY21 proposed budget included the following amounts for Capital Projects within the General Fund: • Reconfiguration of the MPHS main entrance • Redesign and replacement of the MPHS roof
FY21 School Board’s Adopted Budget Executive Summary 19
Total cost for these projects is estimated at $650,000 and was contained within the General Fund. However, in order to balance, these projects have been removed from the FY21 budget. Virginia Retirement System (VRS) Rates With the announcement of the Governor’s Proposed budget came the unveiling of the VRS retirement rates for the 2020-2021 biennium. The professional retirement rates increased from 15.68% to 16.62%. For positions classified as support (School Nutrition and Transportation), the rate increased from 1.03% to 6.52%. No change was made to the mandatory 5% employee contribution rate. The change in rate increased budgeted costs on current salaries by $293,675 and is associated with $79,614 of the cost for new positions. VRS contributions comprises 61% of the benefits increase associated with the raise projections. The division is projecting a $162,978 increase in revenue from the Commonwealth related to teacher retirement based on the data in the calculation tool. Financial Forecasts The financial forecasts for FY22 through FY24 begin with the proposed FY21 budget. Assumptions about revenues and expenditures based on historical trends are applied to develop a long-term financial outlook. Given the revenue and expenditure assumptions, potential deficits or surpluses are identified. These forecasts provide a potential preview of budget changes as the division maintains current levels of service for instruction, support, and extracurricular programs. These forecasts are not intended to show the effects of any new programmatic decisions that might be made in any of those years. Fund Balances Prior to September of 2018, the City Governing Body and School Board had a gentlemen’s agreement related to fund balance. This tacit arrangement allowed the School Board to record accumulated fund balance within the division’s general ledger. Use of the accumulated funds still required request and appropriation by the School Board. To complete the FY16 and FY17 audits, the City needed to restate cash balances. To that end, a resolution passed by the Governing Body required the Schools return all accumulated fund balance ($2,126,494) to the City beginning with fiscal year 2015. The only exception to this action were funds held by the School Nutrition and Medical Trust Funds. The Statement of Revenues and Expenditures throughout this document presents restated figures for FY17 that show a fund balance of zero in all but the two above referenced funds. The City invoked its legal right to the remittance of unspent local appropriations after the FY18 audit at which time the Treasurer transferred $190,287 from the School’s bank account to the City’s. For FY19, $524,248 was returned to the City at year end. The FY21 budget assumes no creation or use of fund balance outside of the School Nutrition and Medical Trust Funds.
Executive Summary FY21 School Board’s Adopted Budget 20
Supporting Information Enrollment Enrollment fluctuations in MPCS mirror the population changes seen in the City. However, the administration struggles to predict how enrollment will change over time. To estimate future enrollment, MPCS used two sets of statistics: 1. Live births in Manassas Park City (for kindergarten projections only) 2. Multi-year history of enrollment change (i.e. cohort transition rate) Live Births The projections for these years follow a ratio similar to those calculated for FY09-FY12 and FY17-FY20 of 83-93% of live births. Further analysis of the change in the year-over-year kindergarten enrollment revealed an interesting three-year pattern that began in FY12. That year the enrollment spiked. The following two years, the enrollment declined – significantly at first when compared the initial spike and then minimally the third year. FY21 would be the third series of this three-year pattern. Each year the “spike” decreased with the first spike providing 75 additional students and the next providing 21 and 15 respectively. A projection of 240 for FY21 creates a 6 student “spike” to follow this trend. Based on live birth data, the division is projecting kindergarten classes of 240 from that point forward. Cohort Transition Ratio MPCS uses the cohort transition ratio method to project enrollment. This method captures the enrollment patterns of a cohort of students as they transition from grade to grade. It is calculated by dividing the number of students in a cohort (i.e. grade) by the number of students from the previous cohort in the previous school year. Analysis of enrollment data indicates that the division has close to a 100% cohort survival rate. Based on this assumption, any change in enrollment for the division will be equal to the difference between the size of the out-going senior class and the incoming kindergarten class. This signifies a declining enrollment through FY30 if the kindergarten trend of 240 per year holds true. Enrollment History and Forecast Based on division analysis, MPCS enrollment peeked in FY18 and FY19 4000 and is expected to decline slightly for 3500 the next several years. This decline is not viewed negatively. Below are the 3000 FY21 budgeted enrollments by school 2500 along with the building’s operational Actual 2000 Projec… capacity: 1500 • CES 724/810 • MPES 804/743 1000 • MPMS 864/675 500 • MPHS 1,112/872 0 It should be noted that the CES 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 figures include the enrollment for Figure 6: MPCS Enrollment History and Forecast Head Start which was moved from the Pre-K building into the main building when new Virginia Preschool Initiative (VPI) classrooms were added in
FY21 School Board’s Adopted Budget Executive Summary 21
FY19. The division expects enrollment at MPES to drop below operational capacity levels by FY23 based on current and projected CES enrollments. However, the Middle and High Schools will not achieve this goal unless class sizes drop to 225 and 218 respectively. Increases in available housing within Manassas Park could make the enrollment numbers climb again. Allocation of Personnel FY17 FY18 FY19 FY20 FY20 FY21 Budget Position Type Actual Actual Actual Budget Actual Budget Change Director 7.00 7.00 6.00 6.00 6.00 7.00 1.00 Teacher 235.60 241.00 248.5 256.00 260.00 262.00 6.00 Specialist 8.00 9.00 10.00 11.00 12.00 12.00 1.00 School Counselor 8.00 9.00 9.00 10.00 10.00 11.00 1.00 Technology Support 4.00 5.00 5.00 5.00 6.00 6.00 1.00 Clerical 19.68 19.32 21.13 22.67 27.69 27.69 5.03 Instructional Aide 52.80 56.00 59.00 56.00 54.00 55.00 (1.00) Maintenance 0.50 0.53 0.53 0.53 0.53 1.00 0.47 Bus Driver 30.00 29.00 30.00 32.00 29.00 29.00 (3.00) Bus Aide 10.00 11.00 8.00 9.00 7.00 7.00 (2.00) Crossing Guard — 2.00 2.00 2.00 1.00 1.00 (1.00) Van Driver — — 5.00 5.00 7.00 6.00 1.00 Division-wide Positions 447.51 460.79 472.10 487.13 490.16 504.63 9.49
A budget is an organization’s best estimate of what the new year will bring. As such, changes occurred between the adoption of the FY20 Budget and the presentation of the FY21 School Board’s Adopted Budget. Overall 9.49 FTEs have been added that were not included in the School Board’s FY20 Adopted Budget. Positions that were budgeted for FY20 but remained vacant the entire year, were eliminated from the FY21 budget. The exception to this were the two speech pathologist positions. The 3.03 FTE increase between the adopted FY20 budget and actuals are as follows: • +4.00 teachers to address changes in EL enrollment (3) and Special Education Pre-K (1) • –2.00 with the inability to fill the vacant speech pathologist positions • 2.03 for changes to the schedule for Parent Liaisons rather than a true increase in positions • 1.00 to move the new SNP Clerical role to full-time • 2.00 to ensure each building was staffed with an Instructional Technology Resource Teachers (ITRT) and Computer Tech • A swap of 2.00 positions for Media Center Instructional Aides (IA) at the secondary campus to be correctly classified as Clerical staff per the Standards of Quality (SOQ) • –3.00 related to vacant bus driver positions • –2.00 related to vacant bus aide positions • –1.00 related to a vacant crossing guard position • +2.00 van drivers due to changes in student need New positions (10.47), not counting reductions in existing positions (–4.00), included in the FY21 budget are as follows: • 1.00 director to fill the vacant Human Resources role
Executive Summary FY21 School Board’s Adopted Budget 22
• 5.00 teachers to address class sizes at the secondary campus and SOQ required ratios • 2.00 speech pathologists to fill vacancies • 1.00 school counselor to address SOQ required ratios • 1.00 instructional aide for special education needs at the high school • 0.47 to move the Fleet Maintenance position to full-time Tax Base and Rates Schools in Virginia do not have taxing authority and must rely on the local government to supplement state and federal funds. According to the City’s Consolidated Annual Financial Report (CAFR) for fiscal year 2019, assessments within Manassas Park increased for most classifications between 2016 and 2019. Of the nearly $1.7 billion in locally assessed taxable real property, 72.3% is classified as residential. According to the agenda of the Governing Body’s June 23, 2020 meeting, the tax rates and fees for the City were set as listed below. Current Rate Proposed Rate Real Estate Tax $1.55 per $100 valuation No change Personal Property Tax $3.50 per $100 valuation No change Machinery & Tool Tax $3.50 per $100 valuation No change
Stormwater Management Fee $146.18/ ERU annually No change
Garbage Collection Fee (monthly) Residential – Curbside pick-up $21.85 No change Residential – Dumpster service $11.64 No change Persons qualifying for real estate tax relief $5.44 No change
Debt Service In Virginia, school boards do not have taxing authority and are fiscally dependent on the local government. The Virginia Constitution does not limit the amount of general obligation debt a locality may issue but does require that voter referendum approve such issuances. During the first decade of the 2000’s, the City incurred significant debt to finance the construction of multiple City facilities. These facilities included three City buildings (police station, fire station, community center) and three schools (MPHS, MPMS, MPES). Since FY13, all payments were recorded in a combined debt service fund managed by the City. The recession was particularly hard on Manassas Park since the tax base is primarily residential. On average, 60- 70% of the City’s General Fund revenue comes from general property taxes. Precipitous drops in real estate values created in a decline in assessed property values of approximately 40% between 2008 and 2010. As a result, property tax revenues decreased by at least $3 million in that three-year period. Over the last ten years the City has refinanced portions of the debt to reduce the immediate debt obligation until economic recovery could take place and produce increased revenues. This action resulted in a payment spike for FY18 with the maximum payment obligation occurring in FY19. The graph in Figure 7: City and School Components of Debt illustrates payments through FY36.
FY21 School Board’s Adopted Budget Executive Summary 23
12
10 Millions
8
6
4
2
- FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36
City (P&I) Schools (P&I) Total (P&I)
Figure 7: City and School Components of Debt
In conjunction with the City’s FY20 Budget, the City Manager presented a bold plan to put City finances back on track. While economic development is a central focus, the plan also recognizes the need for austerity and careful consideration of planned expenditures during this period of maximum debt service. The plan acknowledges that the current debt level exceeds the established limits put in place by most other localities in Northern Virginia. As a result, the following targets along with the suspension of debt issuance have been put in place to improve the financial health of Manassas Park: Measurement FY19 Budget Target Debt as Percentage of Assessed Value 9% 3% Debt Service as a Percentage of 25% 10% General Fund Expenditures ceiling
Executive Summary FY21 School Board’s Adopted Budget 24
Benchmark Data Cost Per pupil Cost per pupil information provides a measure of resource allocation based on student population. It is a useful tool for analyzing expenditures over time and for comparing MPCS expenditures to those of other school systems. MPCS used the Washington Area Boards of Education (WABE) methodology to calculate the division-wide cost per pupil presented in the budget. The WABE calculation includes expenditures for all students, including Pre-K students, with the following inclusions and exclusions: 14,000 Included Funds 12,000 • General Fund • Federal Fund 10,000 • Capital Projects 8,000 Excluded Items • Self-funded portion of summer school 6,000 • Nursing services and related items 4,000 • School Calendar Grant • Adult education 2,000 Figure 8 shows the cost per pupil for MPCS as reported in the WABE Guide for the FY16 through FY20 budgets with an - FY16 FY17 FY18 FY19 FY20 FY21 estimate for FY21. While FY20 shows significant improvement over the last four years, Figure 9 provides a vivid illustration of Figure 8: Cost Per Pupil (WABE Calculation) how the division compares to neighboring jurisdictions. Even with a gain of approximately $1,000 per pupil, MPCS may not gain any ground compared to Northern Virginia region (NOVA) divisions2 since they are projecting similar increases.
Figure 9: FY18-20 Budgeted Expenditures Per Pupil (WABE)
2 Montgomery County and Prince George’s County are located in Maryland.
FY21 School Board’s Adopted Budget Executive Summary 25
Average Class Size The WABE Guide also reports on student-teacher ratios. One view examines only classroom teachers, while a second view includes such positions as music, art, and physical education (PE) along with media specialists, guidance counselors, and reading specialists who play a role in the students’ instructional day. The slight decline in enrollment projections combined with growth positions is expected to improve these ratios for MPCS for FY21.
Classroom Teacher All Teachers 30.0 25.0
25.0 20.0 20.0 15.0 15.0 10.0 10.0 5.0 5.0 - - Elementary Middle High Elementary Middle High
FY17 FY18 FY19 FY20 FY21 FY17 FY18 FY19 FY20 FY21
Figure 10: Average Class Sizes (WABE Calculation)
Executive Summary FY21 School Board’s Adopted Budget 26
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FY21 School Board’s Adopted Budget Executive Summary 27 Organizational Section
Organizational Section FY21 School Board’s Adopted Budget 28
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FY21 School Board’s Adopted Budget Organizational Section 29
Overview of Manassas Park City Schools The City of Manassas Park Past The road to Manassas Park becoming an independent city started in 1955 when the first homes were built as a subdivision in Prince William County. In 1957 the courts were petitioned, and Manassas Park achieved Town status in the county. “The Park,” as the city was called, was governed by a mayor and a town council. In 1975 Manassas Park became the last independent city Figure 11: Location of Manassas Park City in Virginia following the annexation of approximately 600 acres of land the year prior. At twice the size, Manassas Park now had vacant, undeveloped property for residential and various commercial and light industrial uses. The new government was tasked with creating schools, social services, and public works departments along with upgrading existing police and fire and rescue units. From its conception, the history of Manassas Park City Schools has been riddled with challenges and success over seemingly insurmountable odds. Construction issues and budget concerns beleaguered the fledgling school division, but the schools were ready for students in September 1976 and were officially dedicated in November of the same year. Throughout the division’s first two decades, many would call into question the decision to secede from Prince William County and its school system. By the late eighties, the City of Manassas Park and Prince William County agreed to further development, and the city predicted a significant increase in population. However, development did not take off as expected. Many believed that the status of MPCS as a low-performing school system affected residential development. An architectural study was done on the school system in 1992. The architectural firm VMDO, of Charlottesville, Virginia, found MPCS facilities in very poor condition. Problems cited included deterioration of the wooden structures caused by moisture as well as a safety hazard due to the susceptibility to fire. It was not until 1994, after months of debate, that the school board and city council agreed on a building plan. On Valentine’s Day in 1999, the newly constructed Manassas Park High School opened its doors to the community. Spring test results of that year found student performance was improving in all subjects. A newly constructed Cougar Elementary School soon followed in 2001. An addition was added to the high school in 2004. The middle school remodel was completed in 2006, and the addition of a Pre-K area at Cougar and the MPES Figure 12: Boundary of Manassas Park City facilities followed in 2009.
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Scattered in with the construction of school facilities was the construction, remodel, or addition to many city facilities. The list of city projects included a fire station and state-of-the art police station. A full-service community center, complete with indoor pool, dual gym, fitness center, class/meeting rooms, and reception facilities, was the last building completed. This parks and recreation building, playground, and athletic fields sits on the site once occupied by its much smaller predecessor and former MPES. Throughout these building improvements, an increased focus on academics turned around student performance at all schools and subdivisions filled. However, the city lacked a significant business presence as most of the land vacant in 1975 was used for the construction of homes. The exceptions to this were VRE station that opened in 1992 and the construction of the first phase of City Center in the mid-2000’s. Although the Design Standards and Guidelines awarded the Outstanding Plan Award for a Site-Specific Plan from the Virginia Chapter of the American Planning Association, the implementation of the project has been underwhelming. The recession left Manassas Park with gorgeous public buildings, empty storefronts in Park Center, and a mountain of debt. The limited business base provided little to combat the nearly 40% loss in tax revenue associated with plummeting property values in the wake of extensive foreclosures. For the last decade, Manassas Park has struggled to support schools, provide quality public services, pay down the debt, and maintain a positive cash position. Present In a presentation to the City Council and School Board on January 12, 2019, the City Manager outlined the present state of the City. Quality schools and safe community were highlighted as strengths along with certain external financial benchmarks. Median income, property values, and commercial sales are all on the rise while poverty and unemployment rates continue to decline. However, according to the presentation, high tax rates and a weak financial position imply a City in distress. At the beginning of 2019, the City completed a questionnaire to determine if the state would officially classify Manassas Park as “in distress.” Several factors contribute to the difficult financial situation facing the City: • Although property values are increasing, poor collection rates on property taxes cause the City to struggle to generate enough cash to fund normal purchases and payroll. • Significant debt was issued between 1999 and 2009. Refinancing efforts during the recession pushed payments out but created a significant plateau. While the City reached the peak amounts in FY19, the level will not decrease significantly for nearly a decade. • Incomplete financial processes compounded by deficient scope development for a new ERP system and issues with prior audits delayed the publication of the FY16 and FY17 audits until late 2018. • Fund balance below promised limits put bond funding at risk. The financial limitations forced the City to make difficult decisions during the FY19 budget cycle; decisions that would not be good for the City if they become long-term. For example, minimal raises for employees will not improve the City’s turnover rate nor help the City attract new staff. Delay of capital projects subject the City to serious infrastructure and facility failures as well. The Schools have fared slightly better thanks to financial support from the Commonwealth. Although MPCS did not give raises for four years immediately following the recession and at one-point furloughed staff, strategic decisions have improved employee compensation, overall operations, and academic achievement. The most pressing area of concern is the lack of funding for capital projects. Future The Governing Body, with the assistance of the City Manager and City staff, has developed a financial plan. Key components include:
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• Delaying any tax cuts until legally required fund balances have been achieved. • Delaying any new debt until debt to budget ratio reaches 5%; approximately 2034. • Prioritizing capital projects; completing only the most pressing. • Hiring staff that can focus on ensuring finances are in order. Topics still under discussion include level and manner of funding for School operations and capital projects. Governance MPCS operates as a fiscally dependent agency of the Manassas Park City Government to provide a free appropriate public education to the children of the City’s residents. The City’s seven-member Governing Body is charged by state law with approval of the School Division’s budget, which may be approved in total, or by state- determined expenditure categories. The Manassas Park Governing Body has traditionally approved the School Division’s budget in total. The City’s Governing Body appoints the five members of the School Board who serve staggered three-year terms. According to the Code of Virginia (§ 22.1-79), the School Board ensures that school laws are properly explained, enforced, and observed. The School Board is also responsible for the School Division’s financial matters as an agency of the appropriating body for the City. As a fiscally dependent entity, the School Board is required by state law to maintain financial statements in accordance with generally accepted accounting principles and to abide by those laws and policies that determine fiscal accountability. Because the School Board can neither levy taxes nor incur indebtedness under Virginia law, the local costs of the school system are provided by appropriation from the General Fund of the City. The Superintendent of Schools is initially appointed by the School Board for a term with a minimum of two years and maximum of four. Terms may be extended for one or more years. The Superintendent is responsible for the day-to-day operations of the School Division. The School Division’s organizational chart is included within this section and presents the structure of the administrative positions in MPCS. Division Organization School Board Deborah L. McIntyre-Yurkovich Chair Ms. McIntyre-Yurkovich has been a Manassas Park City resident since 2004. She is the proud parent of three children, one of whom is special needs. As a parent of students enrolled in MPCS, she has a vested interest in the school system, and she wants all children to succeed. Ms. McIntyre-Yurkovich is a managing and founding partner of a law firm and an attorney who specializes in education, family, and criminal law. For over 15 years, she has represented students, families, teachers, school staff members, and individuals in a variety of legal matters. As a part of her legal career she has had the unique opportunity to work with school administrators and appear in front of school boards throughout the Northern Virginia area. Ms. McIntyre-Yurkovich holds a B.A. degree in Sociology from Mary Washington College and a J.D. degree from George Mason University School of Law.
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Patricia Rhodes Vice Chair Ms. Rhodes has been a Manassas Park resident since 2000. She is the proud parent of two children. Both children have gone through the school system and were well prepared for their next steps in life. Seeing all students succeed is very important to her. Ms. Rhodes is the Senior Director of Global Learning at Ciena, a global networking company out of Hanover, MD. For over 20 years she has been focused on all aspects of adult learning and brings this unique perspective to the board. Ms. Rhodes has a B.S. degree in Medical Technology from Gannon University and Certificate in Finance and Accounting from Villanova University.
Paul Alexander Member Mr. Paul Alexander is a 14-year resident of Manassas Park and currently has two children enrolled in Manassas Park City Schools. He, and his wife Kelly, enjoy attending and being deeply involved with their children’s activities and sporting events, valuing family time, and being outdoors as much as possible. Mr. Alexander is the Director of Operations and Logistics for a government Information Technology (IT) provider and holds a B.B.A in Organizational Management from Radford University. Mr. Alexander has always been a strong and active supporter of MPCS and is excited about the opportunity to continue to serve the community.
Rachel Kirkland Member Ms. Rachel Kirkland has been a member of the Manassas Park School Board since 2008 and is the School Board Representative to the Special Education Advisory Committee. Prior to her service as a School Board member, she served on the Special Education Advisory (20042008) as well as on the City of Manassas Park’s Revenue Sharing Committee. She has two sons who are enrolled at MPCS. In addition to her school duties, Ms. Kirkland is a Media Specialist for a neighboring school division. She holds a bachelor’s degree in English from George Mason University and a master’s degree in Information Sciences from the University of
Tennessee.
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Carlos Vargas Member Mr. Carlos Vargas became a member of the Manassas Park School Board in 2013. A strong supporter of MPCS he has volunteered and attended many school division functions and events. His family moved to Manassas Park in 1999. He and his wife Maria have five children; one is in the third grade, and four who have graduated from MPHS. Mr. Vargas attended the University of Maryland at College Park where he received his BS in Civil Engineering. He is currently an Information Technology Specialist for the U.S. Department of Housing and Urban Development in Washington, D.C.
Organization Chart
School Board
Superintendent
Instruction Operations
Associate Executive Director – Deputy Executive Director – Superintendent Special Programs Superintendent Finance
Director of Director of Human School Nutrition Principals Information Resources (Proposed) Coordinator Technology
Instructional Director of Specialists Maintenance
Director of Transportation
Figure 13: Administrative Organization Chart
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Schools and Students The two-and-a-half square miles that comprise Manassas Park provide great diversity with 40 languages spoken in the homes of students. Between FY09 and FY18, enrollment increased by 50% and student composition has changed dramatically. MPCS is now a minority-majority with a Hispanic enrollment of approximately 60%. Projections indicate that enrollment will decline through FY30 due to the imbalance between large graduating classes compared to smaller incoming kindergarten classes. While overall enrollment can be estimated, there are no good models to project how the school make-up, including the 65.72% FRME students, will change over time. Surrounded by some of the largest school divisions in the Commonwealth of Virginia, MPCS seems small by comparison. The division’s 3,504 students are served in four school buildings. Elementary Campus Situated approximately 100 yards apart with a shared bus loop, outdoor spaces, and parking lots, CES and MPES are typically referred to as the Elementary Campus. While certain physical and personnel resources are shared, the schools operate independently with each building having a dedicated principal and assistant principal. CES is home to approximately 724 students in Grades K – 2. The CES principal also oversees the students and teachers in Pre-K programs that are primarily housed in a separate, specially designed building. The programs, listed below, are offered to help all children in Manassas Park be as ready as possible to enter kindergarten. Cougar Elementary (Pre-K–2) • Head Start — A federally funded program for preschool children aged 4 and 5 from low-income families. PWCS serves as the fiscal agent for this program. • VPI — Initiated by the VDOE to provide comprehensive preschool programs to at-risk four-year-old children who are not being served by Head Start. • Early Childhood Special Education (ECSE) — Services delivered to preschool-aged children from ages two (whose birthday falls on or before September 30) through five who experience a disability and require special education (Sped). Educators, along with the child's family, develop an individualized Manassas Park Elementary (3–5) education program (IEP) with goals and objectives to meet the child’s developmental needs. The goals and objectives include a variety of skills and/or activities for the child to learn and use consistently. Approximately 804 students in Grades 3 – 5 attend MPES. This LEED, or Leadership in Energy and Environmental Design, Gold-certified building is equipped with multiple flexible learning spaces. It is common to find teachers helping a diverse student population make good use of areas to read, collaborate, investigate Science, Technology, Engineering, and Math (STEM) concepts, or take on any number of other tasks. Thanks to MPCS Connects! every student in the building has access to Chromebooks which further enhance the teaching and learning process. Along with computer access, every fifth-grade student participates in band with instruments provided at no cost by the division.
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Since CES only serves students through second grade and Standards of Learning (SOL) testing begins in third, Virginia accreditation for CES is tied to the scores received by students at MPES. For this reason, the two schools work closely to ensure vertical integration of curriculum. Secondary Campus Similar to CES and MPES, the gymnasiums of the middle school and high school in Manassas Park are separated by approximately 20 feet. The two schools share a bus loop and all athletic fields and are typically referred to as the secondary campus. This is a slight misnomer since the VDOE defines secondary students as those in Grades 8 – 12, but the convention works for this small school division. Now home to nearly 865 students in Grades 6 – 8, the building that is MPMS once served as a combined middle- and high-school facility. The structure was fully renovated in 2006 to include a wrestling facility and the division’s auditorium. Student use a Manassas Park Middle (6–8) modified 4x4 schedule to provide English and Math instruction year- round with Science and Social Studies operating on opposite semesters. MPHS opened its doors in 1999 with an enrollment of approximately 500 students. Now, 20 years later, the facility educates more than double that number of students with a completely different demographic. MPHS moved to a 4x4 schedule for instruction in 2016 to improve SOL test scores and reduce the per semester workload for those students taking multiple college- level preparatory courses. The new model, along with the implementation of several alternate instruction programs for Manassas Park High (9–12) struggling students, has shown positive returns in not only test scores, but also graduation rates.
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Budget Development Process Each year, staff throughout MPCS work to develop cost estimates of the total expenditures required to operate the school division for the next fiscal year. This work considers relevant statutory guidance, the division’s Strategic Plan, and the budget priorities set by the School Board and administration. The final product, the MPCS Annual Budget, is compiled by central office staff, reviewed by the senior administration, presented to the public, and ultimately adopted by the School Board. Statutory Guidelines The following are excerpts of the Code of Virginia that are the most pertinent sections to the budget development process. § 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. 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. § 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 and the governing body of a municipality shall each prepare and approve an annual budget for educational purposes by May 15 or within 30 days of the receipt by the county or municipality of the estimates of state funds, whichever shall later occur. Upon approval, each local school division shall publish the approved annual budget in line item form, 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.
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Budget Development The Government Finance Officers’ Association (GFOA) provides key budget development areas for K-12 schools as part of their series of best practices. This budget process focuses on optimizing student achievement within available resources while allowing the division’s instructional priorities to guide decision-making. Steps in this process are as follows: 1. Plan and Prepare a. Develop principles and policies to guide the budget process b. Establish a partnership between finance and instructional leaders c. Analyze current levels of student learning d. Identify a communication strategy 2. Set Instructional Priorities a. Develop goals b. Identify root cause of gap between goal and current state c. Research and develop potential instructional priorities d. Evaluate choices between instructional priorities 3. Pay for Priorities a. Apply cost analysis to the budget process b. Evaluate and prioritize expenditures to enact the instructional priorities 4. Implement Plan a. Develop a strategic financial plan b. Develop a plan of action c. Allocate resources to individual school sites d. Develop a budget document 5. Ensure financial sustainability a. Put the strategies into practice and evaluate the results
Budget development for the next budget cycle begins with a debriefing in June on the most recent completed budget process. The Superintendent and Executive Leadership Team evaluate the budget process and develop strategies to improve the process for the next year. A preliminary calendar is provided to the School Board which they adjust and adopt during their organizational meeting in July. This calendar is provided in the next section and details the steps followed during the budget process.
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Budget Calendar Beyond the events and meetings listed below, the Superintendent meets with the Executive Team weekly from September through May to address budget development issues. July 1 School Board Organizational Meeting 6:59pm SB Meeting Room Approval – Calendar August 5 Discussion Items: 6:59pm SB Meeting Room • FY20 Budget Book (Draft) • Review budget process and relevant policies • High level assumptions for 5-yr forecast 17 School Board Retreat 9:00am SB meeting Room 19 Approval – FY20 Second Quarter Appropriations 6:59pm SB Meeting Room Presentation – 2018-2019SY Student Achievement Data September 6 Budget survey released Online 9 Discussion Items: 6:59pm SB Meeting Room • School Board self-evaluation and goal setting • Superintendent goal setting (closed session) 12 BELL (Businesses Empowering Lifelong Learners) Brunch with Bruce 9:59am MP Community Center 16 Budget survey closes Midnight 18 FY19 Completed CIP Projects review MPCS Connects! Meeting 23 Presentations: 6:59pm SB Meeting Room • School Improvement Plans • Teacher Recruitment and Retention • FY19 Completed CIP projects October 7 Discussion Item – School Board goal setting for FY21 budget 6:59pm SB Meeting Room 8 FY21 Budget Survey Presentation to Faculty 2:30pm MPHS 9 FY21 Budget Survey Presentation to Faculty 2:30pm MPMS 9 FY21 Budget Survey Presentation to Faculty 3:30pm MPES immediately following CES 10 Student Government Association (SGA) Meeting for student input 2:30pm MPMS 11 FY21 Budget Survey Presentation to Transportation 1:00 pm Transportation 21 Student Council Association (SCA) Meeting for student input 2:30pm MPHS 21 Presentation(s) 6:59pm SB Meeting Room • MPCS Proposed FY2020-2024 CIP • Budget survey results • FY20 Enrollment trends 28-30 School Board feedback on proposed CIP TBD 29 Presentation to Governing Body – MPCS Proposed FY2020-2024 CIP 7pm GB Chambers November 4 Discussion – FY19 ASRFIN and Year-End Position 6:59pm SB Meeting Room Presentation – 2021-2022SY Calendar
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Discussion Item – Proposed CIP 18 Public Hearing on CIP 6:59pm SB Meeting Room December 2 Approval – FY20 Third Quarter Appropriations 6:59pm SB Meeting Room Discussion Item(s) • Proposed CIP • Revised FY20 Budget 3 Budget holder entry BEGINS for non-personnel requests Online 4 Budget Discussion with Mentor Teacher Groups (CES & MPE) 3:30pm A203/204 11 Budget Discussion with Mentor Teacher Groups 2:30pm MPMS 13 Budget holder entry ENDS for non-personnel requests Online 16 Approval: 6:59pm SB Meeting Room • 2021-2022SY Calendar 18 Budget Discussion with Mentor Teacher Groups 2:30pm MPHS January 27 Presentation – FY19 CAFR 6:59pm SB Meeting Room Presentation – Superintendent’s FY21 Proposed Budget 29 Presentation – Proposed Budget Highlights (Secondary campus staff) 2:45pm MPMS Auditorium 29 Presentation – Proposed Budget Highlights (Elementary campus staff) 3:30pm MPMS Auditorium February 3 School Board work session on proposed budget 6:59pm SB Meeting Room 4-7 School Board feedback on proposed budget TBD 22 Presentation and Discussion Items: 8:59am SB Meeting Room • FY20 & FY21 enrollment projections • FY20 Caboose Bill • FY21-22 Governor’s Proposed Budget 24 Public Hearing on FY21 Proposed Budget 6:59pm SB Meeting Room Approval: • FY21 Budget Enrollment Projections • FY21 Budget Staffing Ratios March 9 Approvals for FY21: 6:59pm SB Meeting Room • Salary Scale and Stipends • Clubs • Medical Premiums • Mileage Reimbursement Rate • Out of District Tuition • Fees and Obligations 23 Approval: 6:59pm SB Meeting Room • FY20 Revised School Board Budget • FY20 Fourth Quarter Appropriation • FY21 School Board Budget
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April 14 Presentation to Governing Body – School Board’s Adopted FY21 7pm GB Chambers Budget 15 Salary Discussion with Mentor Teacher Groups CANCELED due to school closure 20 Approval – 2020-2021SY Lunch Prices 6:59pm SB Meeting Room Discussion Item – GB feedback on School Board’s FY21 budget 28 Salary Discussion with Mentor Teacher Groups CANCELED due to school closure 29 Salary Discussion with Mentor Teacher Groups CANCELED due to school closure May 4 Discussion Item – Adjustments to School Board’s FY21 Adopted 6:59pm SB Meeting Room Budget per GB feedback 18 Approval – School Board’s FY21 Revised Adopted Budget 6:59pm SB Meeting Room June 16 Governing Body adopts Manassas Park City’s FY21 Budget 7pm GB Chambers
School Board Work Session School Board Meeting School Board and Governing Body Joint Meeting
Budget Survey In September 2019, MPCS issued a stakeholder survey related to the development of the FY21 budget. Responses for the second year of the budget survey were improved, both in the number of people who initiated the survey (387 to 517) and the percentage that completed the survey (54% to 65%). Respondents were asked to identify their sources of MPCS budget information to help the division determine which communication methods were most effective for each stakeholder type. As expected, most employees indicated that they received information about the budget from the presentations given to the faculty immediately following the release of the Superintendent’s proposed budget. At least one quarter of employee respondents also pointed to the division website and School Board Meetings as a source of their information. On the other hand, the source of MPCS budget information most often indicated by non-employees was discussions with friends, neighbors, or colleagues. The division hopes that the friends and neighbors utilized in these discussions are MPCS staff who have attended presentations, or other stakeholders who have attended or watched the School Board meetings of budget discussions. The division’s decision to post videos of School Board meeting to YouTube, the MPCS Facebook page, and BoardDocs does appear to be paying dividends with more respondents indicating that they have watched these meetings. In addition, more stakeholders are turning to the MPCS budget book which is available in hardcopy at each building and posted on the division website. While most employees (over 84%) felt they had access to sufficient budget information, approximately 55% of other stakeholders felt they needed more information. When asked what additional information should be provided, most of the free responses came from students or parents. Themes within those responses included wanting “everything”, more information on process and decision justifications, or being unsure what to ask for.
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Student responses came primarily from high school students who were given the opportunity to complete the survey during Cougar Time. Follow-up interviews were held with both the middle school Student Counsel Association and the high school Student Government Assosciation. Both groups indicated that brief presentations on the division budget during Cougar Time or Pride Block would serve to inform and engage the student body in budget conversations. Chief student concerns about division operations were assistance for those in need, additional elective opportunities, and protection or expansion of athletics and extra-curricular activities.
MPCS Connects! with students for enrichment and remediation
The High School provides Cougar Time every Tuesday and Thursday after second block. This 30- minute block provides an opportunity for students to meet with teachers for remediation, extra help in class, or to make-up work. Certain clubs and student organizations meet during this time as well. Cougar Time provides opportunity for students who may not be able to stay after school to participate in these academic and extra-curricular activities. Once a month this time is utilized for school-wide instruction in digital citizenship and other important topics. Pride Block is a similar program run at the Middle School and occurs every Tuesday through Thursday.
Only 45% of respondents correctly identified State Revenue as the primary source of funding and only 26% of respondents correctly identified that salaries and benefits comprise 71-80% of the budget. Some respondents acknowledged the lack of effort they put forth to understand the MPCS budget while others stated that more transparency on allocations and decision process was required. In an effort to address the stakeholder concerns, additional information and analysis has been added to this year’s budget book. Specific examples include: • Relating budget dollars to strategic actions defined by the division or school-based strategic plans. • Detailing dollars spent by individual state revenue streams. • Defining all instructional and student support activities that comprise the normal operations of the school division. • Expanding detail provided about athletic and extra-curricular activities. When asked to prioritize spending areas, there was strong support among all stakeholders for a focus on instruction when compared to other VDOE defined functional areas. Within the instruction category, core instruction remained the number one choice, while other choices changed order compared to last year’s survey. Most notably, support for funding in Career and Technical Education (CTE), STEM, and Vocational Instruction dropped from 48% to 30% with student support for these areas presenting as an outlier at just over 10%. Beyond the desire to focus on core instruction, the responses did not suggest strong preference or consistency across respondent groups. MPCS may want to revise the form or content when the third issuance of the budget survey occurs for the FY22 budget. Modifications should attempt to increase the number of respondents (particularly within the community and parent groups), improve completion rates, and focus on preferred strategic actions for limited resources. Essential Operational Planning Documents The following key documents articulate MPCS’ mission and vision. • Profile of a Graduate • MPCS Strategic Plan
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• Capital Improvement Plan • Pay and Classification Plan • Budget Book These documents are interrelated; together, they provide the blueprint for planning the business operations that guide the actions of all departments. This is the final document in the above list and summarizes portions the of others and how they relate to or drive the development of the budget. Information about Profile of a Graduate can be found on the VDOE website while the Compensation and Classification Plan for the FY21 budget is available on the HR Department portion of the MPCS website. The next two sections will highlight the budget development related to the Strategic Plan and Capital Improvement Plan.
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Strategic Plan The development of the 2018-2023 Strategic Plan began with a survey Vision of stakeholders. This was followed by a series of staff, community, and school-based meetings to identify challenges and refine action items to Expectations of Excellence address division priorities. Adopted by the School Board on September 17, 2018, the following vision and mission served to guide the Mission development and application of the strategic plan. To cultivate and inspire our The strategic plan is one of four essential operational planning diverse school community to documents at MPCS. The main body of the plan is organized around achieve academic excellence three major goals that are designed to support the Profile of a and make positive connections Graduate. For these reasons, the strategic plan serves as the basis for to the global society. each of the individual school improvement plans. School improvement plans for the 2019-2020 school year are located on each school’s website. For quick access, use the links below:
Cougar Elementary Manassas Park Manassas Park Manassas Park School Elementary School Middle School High School
Not only is this master document referenced in each school’s school improvement plan, it is also used for identifying annual budget actions and is referenced throughout this budget document. Major or overarching budgeted activities, processes, or personnel are detailed by goal in the remainder of this section. Goal 1: Prepare all students to be life-ready This goal addresses the need for academic achievement, preparation for career and/or college, and development of the skills required to become responsible citizens. Academic Achievement – Core Instruction
100% As seen in Figure 14, Student Community Employee Parent Employee Parent significant volatility occurred 90% in the survey responses 80% related to the preferred 70% funding distribution within 60% the category of Instruction. 50% With an overall average weighting of 68%, Core 40% Instruction can be viewed as 30% the preferred area compared 20% to the 27-34% weightings 10% calculated for all other choices. 0% Core instruction Programs to Programs to Arts & Music CTE, STEM, Extracurricular Support for CTE, STEM, and (English, Math, support Special support English instruction Vocational and athletic Science, Social Education Learners Instruction opportunities Vocational Instruction Studies) students experienced the most Figure 14: Preferred Instructional Funding Areas for FY21 significant drop from the
Organizational Section FY21 School Board’s Adopted Budget 44 survey distributed the prior year. While adult opinions seem consistent, the student respondents showed little interest in this area. However, students and parents expressed greater support for funding extracurricular and athletic opportunities than employees and community members. Analysis: An instructional update was presented to the School Board on August 19, 2019. Scores related to SOL tests and WIDA tests were provided for the last three years. Analysis of these scores indicated that English and Math achievement had declined. Analysis of staff to student ratios highlighted large classes at the middle school level in both subjects and in English at the high school level. The high school English Department worked during FY20 to realign curriculum and pacing guides to ensure staff were consistent with English instruction. The teachers also pursued training and professional development opportunities to assist with language instructions. These efforts will continue in the next fiscal year. Financial support for additional materials and staff development should be considered for FY21. Additional data disaggregation at the Middle School determined that opportunities for improvement in performance on the reading SOL exist for special education students. During FY20 the middle school implemented additional pull out instruction during Pride Block for Special Education students. Targeted interventions were enacted for students not reading on grade level. These interventions will continue in the next fiscal year. Financial support for additional materials and/or instructional aides should be considered for FY21. The FY20 budget was developed with a two-year plan to address the movement from MPE to MPMS of a very large student cohort. This plan addressed the need to increase the teaching staff in Science and Social Studies to maintain or decrease class sizes with the influx of new students. The division was able to add the Science teacher in FY20 to stagger the financial impact. Since the FY20 enrollment for the Middle School exceeded projections, this additional staff member in Social Studies is critical to ensuring quality instruction in this core area. Strategic Action: MPMS • Add 1 English teacher • Add 1 Math teacher • Add 1 Social Studies teacher • Intervention materials MPHS • Add 1 English teacher • Strategic funding for conferences or other professional development (PD) opportunities
Budget Impact: The addition of a teaching position is generally estimated at $90,000 with benefits. Extended costs for these four teachers would be approximately $360,000 depending on the benefits selected. Intervention materials have been included in the instructional materials requests from the Middle School and have a minimal impact on the overall budget.
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Professional development is coordinated centrally and often funded using Title II dollars. These amounts are rarely itemized in the budget and are instead allocated in an ongoing basis and in a manner determined to be best for the division. Graduation and Dropout Rates Analysis: Graduation and dropout rates are just under state targets as shown in Figure 153. In a division the size of MPCS, a significant impact can be made by one or two students. MPCS must Figure 15: Four-Year Virginia On-Time Graduation Rate establish an individualized program to enable some students to meet graduations requirements when life circumstances make regular attendance or standard classroom instruction difficult for these students. Options include homebased instruction, flexible schedule, distance learning, and alternative placement consideration. Strategic Action: The FY20 budget added the position of Specialist for Alternative Programs. The position has been renamed the Specialist for Nontraditional Programs to avoid any negative association with the term alternative. With the guidance of the Specialist, MPCS will expand the use of homebased instruction, flexible schedule, distance learning, and alternative placement consideration. Software and online learning platforms are under investigation to determine which, if any, will best meet the needs of MPCS students. Budget Impact: Other than the budgeted cost of the specialist and stipend hours for push-in assistance in the nontraditional classroom it is difficult to quantify the impact of these efforts. MPCS Connects! MPCS Connects! comprises more than just the purchase of computing devices. The effort to provide students with the tools and curriculum to develop 21st Century skills and prepare them for life after Manassas Park includes the 1-to-1 distribution of tablets, Chromebooks, or laptops as well as adequate support for the technology used by the students, faculty and staff. This support is essential to the success of this effort. Analysis: Opportunity arose in FY20 with the midyear resignation of one of the division’s two-Level II Computer Technicians. The school year began with two each of the Level I and Level II technician positions. While the number is considered sufficient based on SOQ guidelines, the staff was concentrated at the middle and high schools with only one Level II tech serving the entire elementary campus. Figure 42: Technology Distribution by Location and Figure 43: Technology Distribution by Type found in the Informational Section tell a story of shifting allocations in student and staff information technology. The total number of devices in use in the division has not increased significantly since FY18, but the allocation across the buildings shows a marked
3 Chart was taken from the Virginia School Quality Profile for Manassas Park City Public Schools at https://schoolquality.virginia.gov
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increase in the number of devices at CES over the last three years. However, the allocation of personnel did not undergo a similar adjustment. Additional IT support at the elementary campus was partially achieved during FY20 by replacing the midyear resignation of a single Level II with two Level I positions. The remaining Level II position was reconfigured to provide division-level support, but this model is not sustainable. A certain amount of break/fix support is provided by students through the help desk courses offered at the secondary campus. These classes provide students with real-world experience and support the Compass initiative. Students work with and learn from Level I Technicians which limits the Technician’s ability to address issues elsewhere in the building during class periods. Strategic Action: The School Board maintains the additional Level I technicians and reinstates the second Level II position to ensure adequate coverage, knowledge, and supervision at both campuses. Administration will continue to review the student operated help desk model in place at the secondary campus to determine if expansion to the elementary campus is feasible. Budget Impact: The School Board’s includes $99,833 in additional salaries and benefits within the IT department as compared to the adopted FY20 budget. Goal 2: Cultivate committed personnel A focus on attracting qualified and diverse staff members is coupled with the desire to provide professional training and other considerations that will help staff grow and encourage continued employment with MPCS. Comprehensive Compensation Structure MPCS desires to provide a salary structure and benefits package that compensate staff in a manner that is competitive with the Northern Virginia market. Analysis: The table below details compensation adjustments over the last five years.
Fiscal Year Compensation Adjustment 2020 2.5% average base salary increase; 3.0% for Instructional grades; 2.0% for Classified grades 2019 Establish unified salary scale 2.5% average base salary increase; 3.0% for Instructional grades; 2.0% for Classified grades Implement loyalty raise component 2018 Move to graded pay band structure 2.3% average base salary increase No increase for Superintendent 2017 Restructure of teacher scale with one-time bonus for staff compressed to single step 2% average teacher base salary increase 1% support staff increase; all staff moved to the next step No increase for Assistant Principals and above. 2016 2% base salary increase All staff were moved to the next step
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Both the School Board and staff want MPCS to maintain a competitive starting salary. This means that MPCS starting salaries are not significantly less than those at the nearest neighboring school divisions, Manassas City Public Schools and Prince William County Schools. A table listing the FY20 Minimum Wages and Salaries for Select Positions for schools in the region is provided in the Informational Section. In addition, the School Board wishes to maximize compensation increases for all staff with each budget cycle. Efforts in this area must consider two factors: 1) overall inflation for the region and 2) changes in health care premiums. The CPI is typically used to measure inflation. The table to the right details the annual Calendar change in the CPI for the last five years. Data shown is based on all urban consumers in Year CPI the Mid-Atlantic Region. A four-year average 1.90%, suggests that a target average 2019 1.6 raise of 2% covers inflation, but provides limited increases in purchasing power for the 2018 2.1 employee. A raise greater than inflation has not been provided to MPCS staff since 2017 2.5 before the Great Recession. It is time for a more significant investment in the MPCS 2016 1.4 staff. MPCS medical insurance premiums and employer contributions for FY20 are provided on the division website. Premiums for Anthem plans declined by up to 3.5% for FY20 while premiums for Kaiser plans increased by 8.9%. Both providers have experienced significant increases (10% for Anthem for FY17) along with instances of flat or declining rates. While the division has not experienced large shifts in the same direction for both providers during the same fiscal year, the average increases over the last 3-7 years are approximately 4% for both providers. Participation in the state health insurance pool, The Local Choice (TLC), requires certain employer contribution minimums. Historically, MPCS has had to increase contributions to the Employee only plans (EE) each year as the average premium increased. However, the employer contribution has exceeded these required minimums for Employee plus one dependent (EE+1) and Family plans. Should the average premium increase across all plans exceed 6.6%, MPCS will be required to increase the EE+1 contribution. Medical premium data used in this analysis is provide in the Informational Section. Beginning in FY14, the division instituted a single contribution amount for each plan type (EE, EE+1, or Family) regardless of provider or level of service. This change improved equity for the employee and simplified payroll administration. In FY16, the division increased the employer contribution across all of these by nearly 8%, which did not have the desired impact on employee recruiting or retention. Based on these facts, the Executive Team, with the support of the School Board, has elected not to increase the employer contributions beyond the levels required by TLC. Strategic Action: The School Board’s budget assumes: • 2.2% shift in the minimum of the unified salary scale • 2.2% midpoint raise for all staff • An overall decline in medical premiums with no change in employer contribution beyond the change to an 80% average contribution for EE plans Budget Impact: Salary changes result in a $719,665 increase in salary costs and a $19,294 increase in associated benefits. Based on current participation rates, changes to the medical premium contribution result in a $31,980 decrease in division costs. Goal 3: Provide support for student safety and success MPCS recognizes the need to provide facilities that encourage student achievement while maintaining a safe environment and ensuring good stewardship of the resources provided.
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Contracts for Custodial, Facilities, and Ground Maintenance Services Analysis: Maintenance work order data presented in the Informational Section of this document highlight 5% year-over-year (YOY) increases in the number of work orders over the last three years. The majority of which relate to Heating, Ventilation, and Air Conditioning (HVAC) systems. Since 2014 MPCS has utilized the services of ABM (formerly GCA) for all custodial and maintenance work. A Request for Proposal (RFP) was issued in 2019 and ABM was chosen as the most responsive bidder. While the vendor did not change, this process created a new contract between the two organizations. Previously, the division utilized a national purchasing contract through 1GPA that did contain pricing specifications, but not specific language related to expectations. MPCS intends to work with ABM throughout FY20 to ensure expected levels of cleanliness are maintained at each building. In addition, the two organizations will examine the respective roles related to maintenance efforts. The goal for the division is to ensure that ABM is providing all services outlined within the contract including staying on top of preventative maintenance. Hiring and retaining qualified skilled technicians has proven challenging for ABM. Currently, the Director of Maintenance responds to all emergency calls occurring after hours prior to notification of ABM staff. Having a single person responsible in this manner is less than ideal. The division employs no other person with the depth of knowledge of facility systems to serve as a back-up. Strategic Action: The proposed budget assumed the addition of a skilled technical position to serve as an assistant and back-up to the Director of Maintenance. This position was removed in order to balance the budget. Budget Impact: The School Board’s assumes total costs of $1,848,367 for salaries, benefits, and contract services within the Maintenance Department. An increase of $115,849 over the FY20 budget. Improving Student and Staff Safety Analysis: The development of the previous CIP included reference to reconfiguring the main entrance of the high school. Initial estimates place the cost of this project between $250,000 and $500,000, amounts that will be challenging to set aside from regular operating dollars based on the other strategic actions competing for limited resources. However, the School Board and administration agree that the project, while put off temporarily with the addition of a greeter position, must be included in this budget. Strategic Action: The proposed budget assumed a $500,000 outlay for the reconfiguration of the main high school entrance. Budget Impact: This action was removed in order to balance the budget.
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Capital Improvement Plan The Manassas Park City Schools’ CIP summarizes all capital projects, major equipment replacements, and significant projects that may meet the capital threshold in total but not by item. To be classified as a capital expenditure the purchase must meet the following guidelines: • Items purchased must have a useful life exceeding one (1) year. • The project or purchase results in the addition of a fixed asset or extends the life of an existing asset. • Individual assets, rather than a group of similar assets, must have a value of $5,000 or more. The development of the Capital Improvement Plan during the fall of 2019 focused on setting priorities in relation to the adopted goals of the MPCS Strategic Plan and identifying which projects could reasonably be accomplished within the next five fiscal years given the financial situation in the City. In the past, capital improvements have been funded through a variety of sources including the sale of bonds, lease purchase agreements, grant awards, use of fund balance, and general operating funds. Beginning in FY20 all Capital or Major Projects must be funded using a pay-as-you-go model. Funding Several types of revenues could support the CIP. Customary revenue sources for a CIP include: • Long-term debt instruments such as loans or bond issues • Lease purchases • Grants from Federal or State agencies • Private sector donations • Fund balance • Operating funds (pay-as-you-go) The primary source of funds available to local governments for school construction is long-term financing, typically done through bond issues. The City of Manassas Park issued bonds for the construction and renovation of multiple City and School buildings just before the Great Recession. Slow recovery and other factors have forced the City to refinance the bonds, delaying the payback timeline. The City of Manassas Park’s debt service obligation severely limits the funding available for City support of the school division. In addition, the high debt- to-budget ratio prevents the City and the Schools from obtaining financing of any kind. MPCS utilized a lease purchase agreement to acquire buses during the Great Recession. These financing instruments have been retired and MPCS plans to maintain a cash purchase model to the greatest extent possible while maintaining the required bus replacement cycle. Twice in the last three years, MPCS has been the recipient of State School Security Equipment Grants. The criteria for making the awards — developed by the Virginia Department of Education and the state Department of Criminal Justice Services — gives priority to schools most in need of modern security equipment, schools with relatively high numbers of offenses, schools with equipment needs identified by a school security audit, and schools in divisions least able to afford security upgrades. A local option involves the use of fund balance. Fund balance is the difference between the total assets and liabilities of a governmental fund. Savings and better-than-anticipated revenues generate amounts categorized as fund balance. Virginia school divisions may not legally maintain a fund balance unless authorized by the appropriating body. Since fiscal year 2015, MPCS has used, with the approval of the Governing Body, fund balance to pay for projects that are inappropriate for long-term debt issuance. The School Board has annually set aside, budgeted, and
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requested appropriations of fund balance to pay for capital projects. However, in September 2018, the Governing Body of the City of Manassas Park passed a resolution removing the $2,126,494 in fund balance accumulated by the Schools. This action was necessary for the financial health of the City. Since this action the Schools must pay for capital projects from operating funds. Pay-as-you-go funding provides money for a project from current operating revenues. Projects that are relatively low in cost or have short life spans are ideal for this funding mechanism. The advantage of pay-as-you- go financing is that interest expense is not added to the cost of the project. The disadvantage of pay-as-you-go financing is that this reduces the revenues intended to support daily operations. The pay-as-you-go model has been adopted to support the financial health of the City. When considering capital purchases or improvements, MPCS must recognize the impact on operations that will exist after a project is completed or an asset is acquired. These costs could include staff, maintenance, lease payments, and increases in insurance or other expenses. For this reason, MPCS analyzes the impact to the operating budget for each project. Last year’s CIP included two additional categories: Technology and School Nutrition Projects. The Administration and School Board decided to narrow the focus of this document to cover only those items that meet definitions of a capital expenditure from both the VDOE and GFOA. VDOE definition: Materials and equipment costing $5,000 or more. GFOA definition: Individual items, rather than a group of similar items, costing $5,000 or more with a useful life of at least two years. This change eliminated most technology projects since the individual items do not have a cost exceeding $5,000. Moving forward, these operating costs will be detailed only within the budget document. On the other hand, School Nutrition projects, while meeting the definitions above, are financed completely using School Nutrition Funds. Budget survey results indicated that most stakeholders misunderstood the separation of funding for this enterprise type operation from general school operations. It is the division’s intention to detail any capital expenditures for the School Nutrition Program within the budget document instead of within the CIP. Financial Summary The table below outlines the project cost estimates and anticipated timing. True project completion will be determined by available funds. The division will need to carve out operational funds for the projects without adversely affecting teaching and learning. With enrollment projections declining, state revenues may decrease further exacerbating the financial strain. MPCS monitors expected savings closely in the spring of each fiscal year. Amounts that can be certified are repurposed to make capital purchases. In this way, the planned copier purchases for FY20 were completed at the end of FY19. This provided an opening for other work to be completed in FY20. In some cases, the new projects are items that had been planned for future years that must be accelerated. Other instances may be projects that had not previously been in the division’s plan.
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Project FY20 FY21 FY22 FY23 FY24 Reconfigure High School Entrance 500,000* MPHS Roof 150,000* Update Gym Scoreboard (MPMS) 15,000 Fitness Center Refurbishment (MPMS) 50,000 Fitness Center Refurbishment (MPHS) 50,000 Exterior Lighting (Secondary Campus) 54,411 Parking Lot Resurfacing (Secondary Campus) 254,879 Bus Replacement 104,181 300,000 350,000 400,000 TOTAL 458,637 650,000* 400,000 350,000 400,000 Install Fencing at CES Update/Repair MPHS Gym Bleachers Revise Men's Fitness Lockers (MPHS) Reconfigure "outdoor" Classroom (MPMS) Flooring Replacement Renovate Transportation/Maintenance Area Construct Transportation Building Construct Maintenance Building Install Solar Farm LEED Certification (CES, MPMS, MPHS) Cell Phone Service (Elementary Campus) Bus Lot Lighting Restrooms for Baseball Fields Expand Secondary Parking Lot Update Playground Equipment (CES)
The table above lists 15 items below the total. These are projects that have not been placed into the forecast for any future year. The ability to complete these projects will depend on the level of funding available to the division in future years. MPCS staff will continue to monitor division-wide needs and available funds in an effort to complete these projects when feasible. In addition, the two projects that were approved as part of the capital plan were removed from the final budget in order to balance planned expenditures against available revenues. These two projects remain a priority and will be completed as soon as funds can be earmarked.
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FY21 Project Descriptions MPHS Roof Project Tier: Growth and Maintenance Projected Cost: $150,000+ (Capital Replacement) Projected Timing: Initially planned for FY21, but now TBD Description and Justification: Figure 16 below illustrates examples of ceiling damage at the high school resulting from roof leaks in the original section of the building. This portion of the building is approaching 20 years of age and roof replacement is expected.
Figure 16: Water Damage to MPHS Ceiling
Operating Considerations: This project should not be completed while students are in the building. Issues related to noise would cause interruptions to instruction while the potential of falling debris creates safety concerns. Optimal time for project completion would be during the summer months. Impact to Operating Budget: This project will have no impact on the operating budget once completed.
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Reconfigure High School Entrance Project Tier: Health and Safety Projected Cost: $500,000 Projected Timing: Initially planned for FY21, but now TBD (Temporary operational solution remains in place) While the administration has made inquiries with the architects, the anticipated cost of a project of this magnitude is beyond the division’s financial capabilities at this time. This project will remain in the CIP until sufficient funds can be raised or borrowed. Description and Justification: Although a buzzer system has been installed at the high Figure 17: MPHS Entrance (View from school, building administration has no way to guarantee that Doors) entrants check-in at the main office before heading into other areas of the building. The buzzer camera provides a view of the person(s) at the door, but visibility from the office to the door is restricted by the receptionist’s desk, structural pillars, and the direction of the wheelchair access ramp. In the other three school buildings the entrance alcove forces entrants to proceed through the main office to gain access to the remainder of the building. Of course, sufficient direct access would be required during student arrival and dismissal. Operating Considerations: Due to the configuration of the high school entrance, the main office, and other structures, extensive remodeling would be required to ensure entering traffic flows through the main office upon entry to the building. Construction must be scheduled during summer break. Temporary Solution: Until a permanent solution can be financed, MPCS has placed a “greeter” Figure 18: MPHS Entrance – in the vicinity. The person in this position provides access to the building Interior View removing this task from main office personnel. The staff member also directs entrants to the main office and ensures that unaccompanied persons do not gain access to the remainder of the building. Impact to Operating Budget: The temporary solution increases the operating budget by $20,000-35,000 annually depending on the salary grade established for the position and the type of benefits elected. The renovation project will have no impact on the operating budget once completed.
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Key Budget Drivers Enrollment Projected enrollment levels constitute the biggest driver in the development of the budget. As would be expected, the number of students determines staffing levels and resource requirements. Student counts and demographics also drive a significant portion of state and federal funding. MPCS adopted a cohort method for budgeting enrollment since history has shown minimal enrollment changes between a grade level in one year compared to the next higher-grade level the following year. Use of this method assumes that the change in enrollment for the division will be equal to the difference between the size of the out-going senior class and the incoming kindergarten class. Predicting the size of the incoming kindergarten class is challenging. Estimate too high and the division has small kindergarten class sizes but less than expected state funding. Estimate too low and the division must try to hire a new teacher very close to the beginning of the school year. The division examines both the relationship between birth rates and kindergarten enrollment as well as YOY enrollment trends. Kindergarten Enrollment Trends Kindergarten School Year Enrollment YOY Change 2009-2010 249 2010-2011 227 –22 2011-2012 302 +75 2012-2013 270 –32 2013-2014 267 –3 2014-2015 289 +22 2015-2016 257 –32 2016-2017 252 –5 2017-2018 267 +15 2018-2019 246 –21 2019-2020* 240 –6 * Estimated
Demographics Changes in demographics can impact how the division communicates with stakeholders, delivers instruction, and addresses wraparound services. Shifts in Hispanic and other immigrant populations have generated higher numbers of students requiring EL services, while increasing numbers of students receiving free and reduced populations forces the division to investigate wraparound services that address basic needs so that children are prepared to and capable of focusing on academics. Both factors require a shift in communication to reach stakeholders who do not speak English and/or those whose work schedule do not permit time for traditional parent-teacher conferences and similar activities. Specific information related to the changing demographics in Manassas Park can be found in the Informational Section.
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Programmatic Considerations Programmatic additions or changes occur for many reasons. As mentioned in the previous section, increases in EL services have resulted from an increase in the number of EL students. Modifications in state code can also necessitate the creation of new programs resulting in additional staff and resources. Revenue Forecasting Local Revenue Local revenues include funds paid directly to the school division by individuals or groups. Several categories of local revenue exist. Locally generated revenue budgets are based on a three-year to five-year trend when more accurate means are unavailable. • Fees — Each year the School Board adopts a schedule detailed in MPCS policy JN for such items as technology fees, PE uniforms, and facility rentals. • Grants and Donations — The school division receives a local grant to support a division-wide mentor program and donations processed through BELL, the division’s education foundation whose acronym stands for Businesses Empowering Lifelong Learners, in support of specific school or division initiatives. • Rebates and Refunds — MPCS earns a rebate for its use of a Purchasing Card for e-rate eligible technology purchases and certain School Nutrition food purchases. The division also receives reimbursements from PWCS for expenditures made as part of the Head Start or Regional Special Education programs. These revenues are reversed at year end to show true division costs and earned revenues. However, since the City’s Appropriation to the Schools is based on the budget, these amounts must be included as if the revenues were earned. • Meal Charges — Although 65.72% of division students are eligible for Free or Reduced Meals, the School Nutrition organization receives some revenue for full- or reduced-priced student meals, staff meals, and a la carte purchases. City Transfer In November of 2019, the School Board and Executive Director of Finance participated in the VSBA webinar Finance 101. The group took particular notice of references to legal code (§22.1-92) requiring the Superintendent to prepare a budget that speaks to the needs of the division. The presenter pointed out that using a predefined local transfer circumvents the development of a needs-based budget. The School Board directed the Superintendent to develop a needs-based budget. The Superintendent’s Proposed FY21 Budget incorporated estimates of federal and state revenues with the balance assumed to be provided by the locality. The City’s Governing Body determined that the City could not provide the level of support requested but agreed to fund the schools at the same level as FY20 with additional funds to cover the School Board’s estimated increase in VRS costs. State Revenue The Financial Services Department uses the Direct Aid Calculation Templates provided by the VDOE to establish much of the budgeted state revenue. Commonwealth revenues in the original FY21 School Board budget were based on the General Assembly’s adopted 2020-2022 biennial budget as of March 13, 2020. After state-wide school closures were mandated as part of the state of emergency in response to the COVID-19 pandemic, the General Assembly reconvened to revise the state budget and a new template was released based on their reductions adopted on April 22, 2020.
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Federal Reimbursements Estimates of federal revenues are developed with the Associate Superintendent based on historical trends and the last briefings from the federal and state governments. MPCS practice is to estimate conservatively. A nominal approach based on trends was used for the School Nutrition Program throughout the budget process due to the enterprise nature of this fund. Expenditure Forecasting Zero-Based Budgeting Zero-based budgeting requires the budget holder to justify all requested expenditures for the next fiscal year. The starting point for this type of budgeting is zero and each grade level, subject area, department, and school must develop a statement of needs based on the best information available at the time. Budget holders should routinely ask themselves, “To what extent does this request support the mission and vision of the division?” Requests should be developed based on projected changes in student membership, related student needs, embracing technology, increasing operational efficiencies, and collaboration with stakeholders. The nature of this process forces the budget holder to attempt to anticipate student and staff needs for the coming school year. In some cases, this means requesting funds exceeding the budget for the current school year. However, resources are limited and additional spending in one area may require a reduction in spending in another. For this reason, it is in the best interest of the budget holder to develop contingency plans in conjunction with the budget request. Departments and school-based budget holders are responsible for developing expenditure budgets for all non- personnel line items. Principals must ensure all staff are cognizant of the division and school goals and how they are individually and collectively accountable for achieving these goals. Budget holders should solicit input from their stakeholders before developing a budget strategy. The data collection process begins with the lowest level budget holder entering expenditure information in KeyNet, the online employee portal for Keystone, the division’s ERP software. Requests are summarized by school and reviewed by the Principal and Bookkeeper for accuracy and appropriateness before review by the Executive Leadership Team. Staffing Estimates and Employee Cost Projections Preliminary staffing levels are determined centrally based on approved staffing ratios and projected enrollment. Once established, these staffing levels are compared with requests from Directors and Principals. Potential modifications are discussed with the Associate Superintendent and Executive Director of Finance. The adjusted positions list is presented to the Executive Team who weigh all options to develop the final position list. Unlike larger surrounding jurisdictions, all salary and benefit projections are developed centrally by the Financial Services Department using the ECP Model within Keystone. Another difference is that MPCS bases staffing cost estimates on actual, individual salaries and benefits rather than on a division average. MPCS is afforded this level of specificity due to the small size of the division with just under 500 full-time employees. To better analyze various changes, the projections are developed in phases. Baseline (ECP P1) This model establishes baselines of all current employees at a full-year contract at current contract rates. This process revises amounts for employees who started late and have a prorated contract. It also adjusts for any changes in the calendar for individual positions or calendar groups.
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Stipends, Subs, and Additional Hours (ECP P2) This model includes all stipend positions along with estimates for substitutes, additional hours, and overtime. For accuracy this model requires discussion and determination of all stipend-eligible positions prior to budget development.
Benefit Adjustments (ECP P3) Estimated or known changes in benefit rates are included in this phase. Revisions are made as each benefit rate is finalized. Major components of this section relate to VRS rates and medical premiums.
Salary Adjustment (ECP P4) Multiple scenarios are typically estimated and evaluated offline before being entered into Keystone for final calculation. Changes can include:
• Shift in the overall salary scale • Midpoint raises by grade • Adjustments of the grade assignment for positions • Modifications of standard contract hours or days
Resignations, Retirements, and Vacancies (ECP P5 & 6) Staff retirements provide an inherent cost savings for the division since the hiring of a seasoned employee is unlikely to equal the salary and benefit obligations associated with the retiring employee. Unlike retirements, resignations, especially of newer staff, do not necessarily result in savings. This portion of the model removes salary and benefit amounts for known resignations and retirements and inserts average salary and benefit assumptions for a new staff member based on the position.
Amounts are also reduced in ECP P5 for any planned vacancies or reductions in force. On the other hand, positions that may not have been filled with a full-time employee at budget time are estimated in early models, removed in ECP P5, and added back in ECP P6.
Growth Positions (ECP P7) On average a new teacher costs the division approximately $90,000 per year. This amount may vary somewhat depending on the experience of the final hire, their level of advanced degree, if any, and their selected medical plan. MPCS uses historic hiring data to estimate the typical salary for a given position in this portion of the model.
Not all employees participate in the division health plan. It is impossible to know what portion of new employees will select health insurance and what level of coverage they will elect. To estimate some cost for those new staff members that decide to participate in the division health plan, employee only benefits are assigned to news hires at a participation rate equal to that found in current staff.
Costs for growth positions (ECP P7) and salary increases (ECP P4) typically produce the greatest year- over-year expenditure increase in any budget year.
Using this multi-step process, the division can easily determine the overall expenditure change associated with premium differences, raises, growth positions, and resignations and/or retirements. Careful modification of budget contracts for existing employees also makes the ultimate contract generation process much more efficient.
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Budget Review and Adoption Review of the budget occurs at various levels continuously throughout the process. However, there are three specific reviews that occur as the budget moves through the adoption process. • Public Review — After the Superintendent’s Proposed Budget is released, a public hearing is set to collect public input on the proposed budget. • School Board Review — Prior to and after listening to public comment on the budget, the School Board provides comment to the Executive Team. o School Board Adoption — Prior to April 1 the School Board votes to adopt their budget. • Governing Body Review — As the appropriating body for School funds, the School Board wants the Governing Body to understand the allocation of resources within the School Board’s Adopted Budget. All presentations and documentation are made available and a special presentation is given by the School Board at the end of March or beginning of April. o Governing Body determination of funding — According to Virginia Code § 22.1-93, by May 15 the governing body of a city must inform the school division of the level of municipal funding for the School Board’s adopted budget. In many cases, this board will also approve the School’s budget as part of the municipality’s overall budget approval and adoption process.
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School Board Funds Classification Structure The primary elements used to classify revenues and expenditures are: fund, activity type, function, and object. Funds represent the highest level of the classification structure. Activity type refers to revenues and expenditures. Function classifies revenues and expenditures into broad categories. For revenues, there are four functional categories where expenditures use the nine categories as defined by the state. Revenue Functions Expenditure Functions Division Funds (Local) Instruction City Transfer Administration, Attendance, and Health State Pupil Transportation Federal Operations and Maintenance School Nutrition Programs Facilities Debt Service Technology Contingency Reserves
Object is the lowest level of the classification structure and eight levels within expenditures are shown most frequently. Object Codes Salaries Benefits Contract Services Other Charges Materials and Supplies Regional Tuition Capital Purchases Other Uses of Funds
Fund Descriptions The budget for each of MPCS’ five School Board funds is reviewed and amended by the School Board semi- annually. Supplements, addition of unplanned revenue, and transfers between accounts occur on an as-needed basis with approval of the Director of Finance. Since MPCS is a component unit of the Manassas Park City government, appropriations are authorized by the Governing Body on a quarterly basis. Fund balances can exist at year-end for all funds except the Federal Grants Fund. Prior to FY18, balances remaining in the General Fund at year end were transferred to the Medical Trust Fund and/or Capital Fund to cover future obligations for retiree medical premiums or capital projects. In FY18, the Governing Body voted to have the Schools return all balances except for those remaining in the Medical Trust and School Nutrition funds. With the move to pay-as-you-go funding without the use of fund balance for capital projects, the Capital Fund was no longer needed. For this reason, no budget has been included in this fund for FY20.
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The five active governmental funds fall into two general types. • General — This primary governmental operating fund accounts for all financial resources except those that are accounted for in another fund. • Special Revenue — Funds used to account for proceeds of specific revenue sources where expenditures are restricted for a specific purpose.
Consolidated Financials (All Funds Summary) CAFR Financial Summaries School Operations School Nutrition
School Fund Names General Federal Grants Medical Trust Capital Projects Nutrition
General Special Revenue Special Revenue Special Revenue Special Revenue Fund Type Governmental
The School Board reviews financial summaries presented by fund and major object at each regular School Board meeting. Since the General Fund and Federal Grants Fund comprise most of the expenditures required for day- to-day operations, these are generally presented as a combined picture of School Operations while each of the other funds are discretely presented. However, the CAFR that is produced by the City of Manassas Park with input from the School Division reports all funds except for School Nutrition as School Operations. General This fund provides for the day-to-day operations and maintenance of the schools and is funded primarily by the locality and state with minimal additions for locally generated revenues. The fund statement can be found in the Statement of Revenues and Expenditures – General Fund in the Financial Section. Federal Grants This fund is used to account for federal grants that support instructional programs. The fund statement can be found in the Statement of Revenues and Expenditures – Federal Grants Fund in the Financial Section. Medical Trust This fund pays for all medical premium expenditures on behalf of retirees. Sources include the Retiree Health Care Credit payments received on behalf of retirees from VRS, retiree remittance, and transfers of fund balance. The fund statements can be found in the Medical Trust Fund portion of the Financial Section. Capital Projects This fund previously provided for the purchase of additional and replacement capital items. Due to changes in policy and practice, the division is no longer using this fund. The fund statements are provided in the Capital Fund portion of the Financial Section to provide the complete financial picture for FY17-19.
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School Nutrition This fund is used to account for the procurement, preparation, and serving of student breakfasts and lunches. The primary revenue sources are receipts from food sales and the Federal School Lunch Program. The fund statements can be found in the School Nutrition Fund portion of the Financial Section. School Board Policies, Regulations, and Practices The School Board is responsible for establishing policy for the governance and operation of MPCS. All budgets are developed using a variety of assumptions based on expectations for the future. Funding decisions reflect the policies, as well as mission, vision, and student achievement goals set by the division Strategic Plan. MPCS regulations are developed as needed to further clarify policies adopted as presented by the VSBA. The following section includes School Board policies, regulations, and practices that highlight significant assumptions used to develop this budget. The School Board policies, regulations, and general practices are divided into broad categories: fund balance and contingencies, positions and salaries, assumptions for budget development, and financial management. Fund Balance and Contingencies Fund Balance Virginia Code § 22.1-100 – Unexpended school and educational funds – states: All sums of money derived from the Commonwealth which are unexpended in any year in any school division shall revert to the fund of the Commonwealth from which derived unless the Board of Education directs otherwise. All sums derived from local funds unexpended in any year shall remain a part of the funds of the governing body appropriating the funds for use the next year. Balances generated when revenues exceed expenditures in the General Fund are returned to Manassas Park City once the fiscal year audit is complete. Due to the classification of the Medical Trust and School Nutrition Funds, these funds are exempt from this statute. The reimbursement basis of revenue generation in the Federal Grants Fund ensures that revenues will never exceed expenditures and fund balance will not exist. State Revenue Contingencies Average Daily Membership (ADM) drives most of budgeted state revenue. State and local ADM projections can differ significantly. Each year MPCS includes teacher and instructional assistant positions and related funding as a contingency for identification staffing modification after the start of the new fiscal year because of enrollment beyond the budgeted projections. Other Revenue Contingencies While formulas exist to estimate the preponderance of the state revenue, certain grants and other local revenue streams present higher levels of uncertainty. Volatile revenues are budgeted at historic averages. Anticipated grants are budgeted at requested levels. Revenues and expenditures for these items are recorded as contingency. Budget transfers occur when funds are received or confirmed to ensure expenditures do not exceed revenues. Positions and Salaries Position Growth All position adjustments are subject to School Board approval and are either part of the budget development cycle for the succeeding fiscal year or the monthly staffing report for the current year. Adjustments in enrollment are given the highest priority. For each budget year, school-based staffing is based on established
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pupil-teacher ratios, SOQ requirements, or other local programmatic requirements. Teachers, instructional assistants, school-based administrators, and other school-based support staff are added to or deducted from each school’s position count based on changes in projected student enrollment. Salary Increases MPCS maintains a single unified scale. The unified scale includes grades for all contracted personnel except for the Superintendent. Other rates of pay are established for substitutes and stipend positions. All salary scale adjustments are subject to School Board approval which occurs during the budget development process. The School Board ratifies salary adjustments, addition of partial-year degree upgrades, and stipend awards during their regular monthly meetings. Assumptions for Budget Development Revenues To enhance revenue streams, promote fiscal stability, and ensure prudent financial planning, MPCS adheres to the following: • One-time revenues may not be used to cover recurring expenditures and must instead be tied to specific one-time purchases. • Revenue sources are diversified by pursuing grants, public/private partnerships, fundraising (at the school level), and other opportunities as may be available. Utilities Utility budgeting involves trend analysis of the various utility billings. While the division does consider economic forecasts, the general increase in utilities for budget purposes is between 2-5%. Vehicle and Bus Replacement The Director of Transportation and Fleet Manager maintain a list of projected vehicle and bus replacement dates. Bus replacements are targeted for 12 and limited no more than 15 years. Replacement of other vehicles is dependent or vehicle type, use, and performance. The division is working toward adoption of a formal policy and/or regulation related to vehicle replacement. Building Maintenance Building maintenance expenditures are recorded by building and major system: general, electric, mechanical, and plumbing. However, budgeting at this level of detail would be cumbersome and likely extremely inaccurate. Instead the division considers all expenditures in two major object codes for building maintenance: Contract Services and Materials & Supplies. Total spending in the last three years is analyzed to estimate an overall budget for these two major objects each year. Financial Management Basis of Presentation – Fund Accounting MPCS accounts are organized by fund, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated and accounted for in the individual funds based on the purposes for which they are to be spent and how spending activities are controlled. Basis of Accounting All governmental and agency funds follow the modified accrual basis of accounting. Under this method, revenues are recognized when they become measurable and available. MPCS’ primary sources of funding are
FY21 School Board’s Adopted Budget Organizational Section 63 funds appropriated by other governmental units; accordingly, most revenues are considered to be available at the time they are appropriated or otherwise measurable. Governmental fund expenditures generally are recognized under the modified accrual basis of accounting when the liability is incurred. MPCS uses the modified accrual basis when budgeting for governmental funds. The accounting and reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and liabilities generally are included on the balance sheet. Operating statements of these funds present increases and decreases in net current assets. Balanced Budget Each fiscal year, the Superintendent, with input from the staff and the community, shall prepare, with approval of the School Board and submit to the appropriating body, an estimate of the amount of money needed during the next fiscal year for the support of the public schools of the division. (Policy DB) In accordance with Virginia State Code, the School Board must adopt a balanced budget which means projected revenues plus beginning fund balance must fully cover total estimated expenditures. To be considered a balanced budget, each fund must sum to zero or result in a budgeted surplus. Budgetary Basis Budgets are adopted on a basis consistent with generally accepted accounting principles; MPCS uses the modified accrual basis in budgeting for governmental funds. Annual appropriated budgets are adopted for all funds. All appropriations are legally controlled at the fund level. MPCS presents an annual balanced budget where revenues match expenditures. In addition to being balanced, the budget is also balanced at the fund level after transfers between funds. For example, revenues budgeted for the Federal Grants Fund match the expenditures budgeted for that fund plus any transfers needed from the School Operating fund. To the greatest extent possible, transfers are kept to a minimum. Budget Transfer Practices School Principals and Directors have flexibility to reallocate budget funds to support specific needs. However, system controls on the transfer of funds ensure that expenditures do not exceed available financial resources and that expenditure guidelines are followed. Amendments, changes, or transfers at the legal level or individual fund level require the specific approval of the School Board. Budget Amendment Practices The budget is reviewed monthly and amended once by the School Board during the third quarter of the fiscal year. The Finance Department prepares the budget analysis, evaluates all revenue and expenditure accounts, and recommends changes accordingly. During the amendment process, funds may be reallocated to address unanticipated critical needs. Funds Management Practice It is the practice of the School Board to: • Encourage planning through efficient budget procedures. • Explore all available sources of revenue. • Authorize the expenditure of funds to maximize the return for education. • Require the use of effective accounting and reporting procedures. Expenditure Controls and Approvals The budget is controlled at certain legal and administrative levels. The legal level is placed at the individual fund level. The administrative controls are given to individual budget holders and their subsequent supervisors who
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may oversee a single account, or a series of accounts based on school, department, or program. Account access authority is awarded to each budget holder and maintained by the Finance Department within the Chart of Accounts (COA) security set-up with the Keystone financial system. The MPCS budget document serves to formulate planning and resource allocation alternatives by the Leadership Team and School Board. It also serves as the primary vehicle to inform City citizens and the business community about the mission, priorities, and objectives of the school division. After the budget is adopted, the budget becomes the primary financial management tool for administering and monitoring expenditures. Certain portions of the budget are administered centrally. Budgeting and monitoring of all full-time salary accounts and employee benefits are the responsibility of the Human Resources and Finance Departments. Contractual services, materials, and other expenditure accounts are managed at the school or department level within guidelines established by the Finance Department. Budget holders are authorized to approve expenditures of funds within their respective department, program, or school, provided the funds are used in accordance with MPCS’ purchasing procedures and legal requirements. Administrative regulations require that, prior to processing, all purchase orders be verified for the availability of funds and proper account coding. The Director of Financial Services and program managers carefully monitor comparisons between budget and actual expenditures to maintain cost control and to prevent overspending. Encumbrance Control Practices An important component in the MPCS financial control and reporting system is the encumbrance of funds. All expenditures must have funds set aside or encumbered to ensure that funds will be available when payment is due. The encumbrance process is an important control measure to prevent over-expenditure of budget appropriations due to lack of information about future commitments. Financial Information and Reporting Practices Financial information is available to all budget holders online via KeyNet, the web-based interface to the Keystone software. Budget holders can drill down into recorded credits and debits to determine date and vendor information. The Finance Department provides additional information as requested. Reports by fund and object are created to report actual revenues and expenditures to date along with comparison to budget. These reports, along with other financial information, are provided to the School Board at each regular monthly meeting for informational and monitoring purposes. Fees and Charges Policy New regulations require that each school division establish a meal-charge policy for the School Nutrition program. The MPCS regulation titled Food Service Management – Meals Charges (regulation EF-R) can be found on the division website. Other fees and charges for items that must be paid by the student are outlined in the policy Student Fees, Fines and Charges (policy JN). Legal Authority The MPCS School Board is charged by the Commonwealth of Virginia and the regulations of the Virginia Board of Education with providing and operating the public schools of the City of Manassas Park. It is the function of the School Board to set general school policy and, within the framework of Virginia Board of Education regulations, to establish guidelines and rules that will ensure the proper administration of the school program. The School Board does not have taxation authority. Most operating revenue is derived from the state with the second largest share coming from local tax dollars appropriated by the city.
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Capital Assets Practice Capital outlays are recorded as expenditures in the governmental funds and as assets on the government-wide financial statements to the extent the MPCS capitalization threshold is met. Capital assets are defined by MPCS as assets with an initial, individual cost of more than $5,000 and a life of greater than one year. Major additions, including those that significantly prolong a capital asset’s economic life or expand its usefulness, are capitalized. Normal repairs that maintain an asset in its present condition are recorded as expenditures and are not capitalized Debt Management Practices The School Division is not permitted to incur long-term debt. The City Government is responsible for the issuance and maintenance of debt for the School Division. The City Governing Body maintains the following policy/practice related to debt management: • Debt service expenditures as a percentage of governmental fund expenditures should not exceed 10%.
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FY21 School Board’s Adopted Budget Organizational Section 67 Financial Section
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All Funds Summary MPCS’ budget is comprised of five funds – four active and one inactive – as follows: • School Operating • Federal • Medical Trust • Capital • School Nutrition Although the Capital Fund is not currently in use, historic data for the fund is provided here for reference and comparison. The total of the School Board’s FY21 Adopted Budget is $46,491,786 with totals by fund shown below.
School Federal Medical Trust Nutrition $1,373,874 $184,247 $2,060,259 3% 0% Capital 5% $- 0%
General $42,873,406 92%
Figure 19: FY21 Budget by Fund
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Statement of Revenues and Expenditures – All Funds
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ 0.88 $ 0.81 $ 0.73 $ 1.97 $ 2.10 $ 1.70 $ 1.63 $ 1.56 City Transfer 11.64 12.10 11.79 12.33 12.52 14.56 14.78 15.01 State 25.28 25.57 27.44 28.27 28.90 30.34 31.40 32.50 Federal 2.81 2.77 2.59 2.82 2.92 2.95 2.95 2.95 Total Revenue $ 40.61 $ 41.26 $ 42.56 $ 45.39 $ 46.45 $ 49.56 $ 50.76 $ 52.02 EXPENDITURES Salaries $ 22.63 $ 24.20 $ 24.52 $ 26.98 $ 27.69 $ 29.65 $ 30.54 $ 31.46 Benefits 8.16 8.45 8.48 9.41 9.68 10.52 11.04 11.59 Contract Services 1.76 1.91 2.03 2.02 2.44 2.89 2.95 3.01 Other Charges 1.13 1.23 1.24 1.43 1.39 1.40 1.43 1.46 Materials and Supplies 3.04 2.72 2.99 3.39 3.61 3.46 3.52 3.59 Regional Tuition 2.41 1.27 1.23 1.16 1.02 0.99 0.94 0.90 Capital Purchases 0.39 0.88 1.39 0.22 0.02 0.97 0.98 0.99 Other Uses of Funds — — — 0.20 0.01 — — — Total Expenditures $ 40.22 $ 41.19 $ 42.43 $ 45.35 $ 46.49 $ 49.88 $ 51.41 $ 52.99 Net Revenues $ 0.39 $ 0.07 $ 0.13 $ 0.04 $ (0.04) $ (0.33) $ (0.65) $ (0.98) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ — $ — $ — $ — $ — $ — $ — $ — Capital Lease Proceeds — — — — — — — — Total Other Financing $ — $ — $ — $ — $ — $ — $ — $ Increase(Decrease) in Fund Balance $ 0.39 $ 0.07 $ 0.13 $ 0.04 $ (0.04) $ (0.33) $ (0.65) $ (0.98) FUND BALANCE Beginning Balance $ 0.24 $ 0.63 $ 0.70 $ 0.58 $ 0.74 $ 0.70 $ 0.37 $ (0.28) Ending Balance $ 0.63 $ 0.70 $ 0.82 $ 0.62 $ 0.70 $ 0.37 $ (0.28) $ (1.26) Note: Numbers may not add due to rounding.
Local City Transfer $2,103,053 $12,524,711 Revenues 4.52% 26.94% Revenue collected by MPCS is recorded in six general categories. • Locally generated Beginning • Lease proceeds Balance • City transfer $37,594 • Commonwealth 0.08% • Federal Commonwealth • Beginning balance $28,902,553 Federal Locally generated revenues refer to amounts 62.17% $2,923,874 that are received due to the actions of the 6.29% school division. This generally includes items Figure 20: FY21 Budgeted Revenues by Category
FY21 School Board’s Adopted Budget Financial Section 71 such as rebates, amounts collected as fees for services, fines or other student obligations, and transfers from the Student Activity Funds. While beginning balances are not technically revenues, they are included in this graph in the amounts used to cover budgeted expenditures. Expenditures The elements used to classify expenditures are: function, object, location, program, and project. Functions classifies expenditures into broad categories. Pursuant to the Code of Virginia (§ 22.1-115), the following major functional classifications of expenditures were established. • Instruction • Administration, Attendance, and Health • Pupil Transportation • Operation and Maintenance • School Food Services • Facilities • Debt • Technology Several sub-functions exist within each major category. For the purposes of this document, two sub-functions of importance have been isolated and presented within the breakdown below. • Instructional Technology represents the sub-function Facilities School Nutrition of Classroom Instruction - 2,060,259 within the Technology Maintenance 0% 5% function. This is based on 3,372,611 the definition of the sub- 7% Transportation function as “Technology 2,129,589 expenditures directly 5% related to the delivery of Attendance & Health classroom instruction and 597,651 the interaction between 1% students and teachers, Administration including actual instruction 2,381,379 in technology.” 5% • Attendance & Health is a Technology sub-function of what is 1,674,228 4% typically referred to as Instruction 33,152,305 Instructional Administration. This sub- 71% function summarizes the Technology 1,123,765 expenditures for all nursing 2% and psychological services which are not consistent with what is typically viewed as administrative Figure 21: FY21 Budgeted Expenditures by Function functions like Human Resources and Financial Services.
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Major Shifts Four overarching assumptions in the FY21 School Board’s Adopted Budget result in much of the increase and have the potential to impact more than one fund. Raise Calculations Maximizing compensation for all staff is an objective in every budget. This year, the Calendar Superintendent is committed to providing raise that exceeds CPI. Over the last several Year CPI years, surrounding school divisions have taken turns revamping or adjusting their salary 2019 1.6 scales, most often for teachers. Generally, these changes resulted in large salary 2018 2.1 increases creating a gap between what employees could earn with MPCS and at 2017 2.5 neighboring school divisions. 2016 1.4 Three years ago, MPCS modified its salary structure moving away from step-and-lane to a unified pay scale. This change provided the means for the division to make significant increases in starting salary to keep pace with area schools. However, funding for raises has been met with competing priorities. While the division has been able to provide average raise at or above CPI, the net impact has often been offset by the rising cost of health care. A table outlining MPCS raises over the last five years is provided below Table 1: Compensation Adjustments from 2016 through 2020
Fiscal Year Compensation Adjustment 2020 2.5% average base salary increase • 3.0% for Instructional grades • 2.0% for Classified grades 2019 Establish unified salary scale 2.5% average base salary increase • 3.0% for Instructional grades • 2.0% for Classified grades Implement loyalty raise component 2018 Move to graded pay band structure 2.3% average base salary increase No increase for Superintendent 2017 Restructure of teacher scale with one-time bonus for staff compressed to single step 2% average teacher base salary increase 1% support staff increase; all staff moved to the next step No increase for Assistant Principals and above. 2016 2% base salary increase All staff were moved to the next step
The FY21 School Board’s Adopted Budget contains the following assumptions related to division-wide salary scales and raise: • 2.2% shift in the minimum of the unified salary scale o Minimum hourly rate for School Nutrition staff of $13.21 o Annual base starting salary for college graduate teacher of $50,055
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• 2.2% midpoint raise for all staff translates to the following standard annual amount o Equates to an average increase of: . 2.76% across all staff . 2.21% for Classified positions . 2.97% for Instructional positions These adjustments result in a $719,665 increase in salary costs and a $195,294 increase in associated benefits across the Federal, General, and SNP funds. Growth Positions This budget calls for the addition of 19.49 FTE compared to the budget for FY20. Of these additional positions 7.00 are related to requirements within the Standards of Quality. These additions are offset by a natural reduction of 3.00 teaching positions related to projected enrollment reductions on the elementary campus. In addition, 7.00 support positions that were included in last year’ budget will remain unfilled. While enrollment is declining slightly overall, enrollment at MPMS is increasing. In addition, the diverse needs of the students are increasing as demographics shift and SOQ requirements change. The Executive Team gave careful consideration before including each position knowing that MPCS has a variety of unmet needs that could be addressed by additional staff. The estimated cost for the included growth positions is $870,958 and contained within the General Fund. Capital Projects Since fiscal year 2015, MPCS has used, with the approval of the Governing Body, fund balance to pay for projects that are inappropriate for long-term debt issuance. The School Board has annually set aside, budgeted, and requested appropriations of fund balance to pay for capital projects. However, in September 2018, the Governing Body of the City of Manassas Park passed a resolution removing the $2,126,494 in fund balance accumulated by the Schools. This action was necessary for the financial health of the City. Since this action the Schools must pay for capital projects using the pay-as-you-go model. Pay-as-you-go means that annual operating revenues must be utilized to fund any capital projects. Projects that are relatively low in cost or have short life spans are ideal for this funding mechanism. The advantage of pay-as- you-go financing is that interest expense is not added to the cost of the project. The disadvantage of pay-as- you-go financing is that this reduces the revenues intended to support daily operations. Due to the current financial situation in the City, MPCS must adopt the pay-as-you-go model. Detail related to the $650,000 included in the General Fund for Capital Projects was provided in the Capital Improvement Plan detail provided in the Organizational section. However, in order to balance, these projects have been removed from the FY21 budget. VRS Rates With the announcement of the Governor’s Proposed budget came the Calendar Prof Support unveiling of the VRS retirement rates for the 2020-2021 biennium. The Year Rate (%) Rate (%) professional retirement rates increased from 15.68% to 16.62%. For 2021 16.62 6.52 positions classified as support (School Nutrition and Transportation), the 2020 15.68 1.03 rate increased from 1.03% to 6.52%. No change was made to the mandatory 2019 15.68 1.03 5% employee contribution rate. 2018 16.32 1.88 The change in rate increased budgeted costs on current salaries by $293,675 2017 14.06 1.88 and is associated with $79,614 of the cost for new positions. VRS 2016 14.06 6.53 contributions comprises 61% of the benefits increase associated with the 2015 14.50 6.53
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raise projections. The division is projecting a $162,978 increase in revenue from the Commonwealth related to teacher retirement based on the data in the calculation tool. The last time this magnitude of rate increase occurred (FY18), MPCS initiated a retirement incentive the year before to reduce the impact. Differences in time would prevent the division from attempting this type of program during FY20. A gap year is not available to cover the cost increase associated with a retirement package. In addition, there are not sufficient employees eligible for retirement to provide the required savings. Financial Forecasts The financial forecasts for FY22 through FY24 begin with the proposed FY21 budget. Assumptions about revenues and expenditures based on historical trends are applied to develop a long-term financial outlook. Given the revenue and expenditure assumptions, potential deficits or surpluses are identified. These forecasts provide a potential preview of budget changes as the division maintains current levels of service for instruction, support, and extracurricular programs. These forecasts are not intended to show the effects of any new programmatic decisions that might be made in any of those years. Fund Balances Fund balances shown in the Statement of Revenues and Expenditure for all funds relate to the Medical Trust and School Nutrition funds through FY21 as no other fund may retain any fund balance. Fund Balances for the forecast years do include positive and negative contributions in other funds. Analysis of the balances and their sustainability will be presented in the discussion of each individual fund.
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School Operations School Operations consist of the Capital Projects Fund (discontinued in FY20), Medical Trust (the smallest of the four funds), Federal Fund, and General Fund. Statement of Revenues and Expenditures – School Operations
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ 0.38 $ 0.37 $ 0.26 $ 1.49 $ 1.66 $ 1.26 $ 1.20 $ 1.14 City Transfer 11.64 12.10 11.79 12.33 12.52 14.56 14.78 15.01 State 25.22 25.52 27.38 28.21 28.85 30.25 31.31 32.41 Federal 1.19 1.13 1.03 1.30 1.37 1.41 1.43 1.44 Total Revenue $ 38.43 $ 39.12 $ 40.48 $ 43.33 $ 44.41 $ 47.50 $ 48.73 $ 50.00 EXPENDITURES Salaries $ 21.98 $ 23.50 $ 23.85 $ 26.29 $ 26.95 $ 28.88 $ 29.75 $ 30.64 Benefits 7.87 8.15 8.18 9.10 9.37 10.19 10.70 11.23 Contract Services 1.75 1.90 2.02 2.01 2.40 2.86 2.91 2.97 Other Charges 1.13 1.23 1.24 1.42 1.39 1.40 1.42 1.45 Materials and Supplies 2.01 1.70 2.08 2.49 2.65 2.48 2.53 2.58 Regional Tuition 2.41 1.27 1.23 1.16 1.02 0.99 0.94 0.90 Capital Purchases 0.38 0.88 1.32 0.14 — 0.95 0.96 0.97 Other Uses of Funds — — — 0.20 0.01 — — — Total Expenditures $ 38.23 $ 39.16 $ 40.47 $ 43.36 $ 44.43 $ 47.75 $ 49.22 $ 50.74 Net Revenues $ 0.20 $ (0.04) $ 0.01 $ (0.03) $ (0.03) $ (0.25) $ (0.49) $ (0.74) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ — $ — $ (0.01) $ — $ — $ — $ — $ — Capital Lease Proceeds — — — — — — — — Total Other Financing $ — $ — $ (0.01) $ — $ — $ — $ — $ — Increase(Decrease) in Fund Balance $ 0.20 $ (0.04) $ — $ (0.03) $ (0.03) $ (0.25) $ (0.49) $ (0.74) FUND BALANCE Beginning Balance $ 0.08 $ 0.28 $ 0.24 $ 2.03 $ 0.21 $ 0.18 $ (0.07) $ (0.56) Ending Balance $ 0.28 $ 0.24 $ 0.24 $ 1.99 $ 0.18 $ (0.07) $ (0.56) $ (1.30) Note: Numbers may not add due to rounding.
Revenues and Expenditures Presentation of actual financials next to budgeted financials gives the impression that MPCS revenues and expenditures increase dramatically during the budget year. In fact, two accounting procedure create this differential. PWCS serves as the fiscal agent for two MPCS programs, the Special Education Regional Program and Head Start. As fiscal agent, PWCS is ultimately responsible for the expenditures and reimburse MPCS for all or a portion of the costs of the programs. The budget lists these expected reimbursements as revenue to properly offset the expenditures.
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Year-end accounting requires that the revenues, and equivalent expenditures, are reversed to appropriately express the revenues and expenditures for the annual audit and ASRFIN submitted to the state. Without this modification the revenues and expenditures would be double counted in state summaries, shown in both the MPCS and PWCS financials. Appropriations from the Governing Body must cover all disbursements MPCS makes in each year. The quarterly appropriations requests are based on budgeted expenditures which estimate the total disbursements planned for the coming year. Since MPCS does disburse funds for salaries and other costs associated with these two programs, the budget includes the potential expenditures. Exclusion of the contra account entries in the budget process results in revenues and expenditures approximately $1.5-2.0M higher than those presented in the final financials for the years prior. The same contra accounting process is used for funds received for insurance payments and amounts paid by students cover the cost of repairs related to acts of vandalism. MPCS hopes these amounts will be immaterial in any given year and does not budget for these revenues. Major Shifts and Fund Balance Fund balances shown in the Statement of Revenues and Expenditure for School Operations for FY17-19 relate to the Medical Trust. No major changes in assumptions or fund balance exist across all Operating Funds beyond those referenced in the discussion of All Funds. More information related to each of these items is more appropriately discussed within each fund.
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School Nutrition Fund The School Nutrition Fund accounts for all activities related to the School Nutrition Program during the school year and for the Summer Feeding Program. MPCS does not outsource school nutrition operations. Staffing levels associated with the FY21 Budget by building is provided in this section along with revenue and expenditure data. The mission of the School Nutrition Department is to operate a year-round child nutrition program; provide a variety of healthy food choices to ensure students’ readiness to learn; educate stakeholders regarding proper nutrition necessary for a healthy lifestyle and wellness; provide meals to community programs; and operate within established government regulations while remaining financially self-supporting.
Greg Taylor The overarching goal of the School Nutrition Department is to support students’ Coordinator health, wellness, and readiness to learn while embracing the school system and its stakeholders. School Nutrition Department offers a variety of healthy food choices, strives to exceed established government regulations, while remaining financially self-sufficient. School Nutrition Fund operates similar to an enterprise fund where a fee is charged to users for goods or services. However, funding for the School Nutrition Program is supplemented by federal and state revenues that are restricted or committed solely for the School Nutrition Program. Recent Accomplishments In October of 2017, MPCS enacted regulation EF-R outlining the division’s procedures for processing student meal charges. The regulation outlines the multiple levels of notification that parents and/or guardians will receive about a student’s meal charges. Even with numerous notification methods, accumulated student debt was approaching $50,000 in early 2019. The program coordinator requested the addition of a part-time clerical position. The selected staff member would spend the morning assisting kitchen operations and 1-2 afternoons assisting the Coordinator with collections efforts. So successful was the addition of this position, that it was adjusted to a full-time position in FY20. Collection efforts have brought the accumulated student debt under $15,000, but more work remains. MPCS makes every effort to inform families of the opportunity to receive free- or reduced-price meals. Free and Reduced Meal Information is available under the Food Service Department on the division website. A portion of the outstanding debt is related to families who allowed benefits to lapse between school years. The new clerical position assists with contacting families who are not automatically eligible as part of their SNAP or TANF benefits to ensure they complete new forms each school year. Focus for FY21 The three goals of the division’s strategic plan focus generally on students, staff, and safety/security. The School Nutrition Program has the following objectives for FY21 in support of the division’s overarching structure. To help the division achieve the objective of improved academic achievement, the SNP will ensure students have sufficient nutrition to allow them to focus on their education. Incorporation of a variety of new menu options is planned as a means to increase overall sales. Increasing meal participation amongst students with FRME, especially for breakfast is another objective for the SNP. Further analysis of the meal service data presented in the Informational Section is needed to develop specific strategies.
Financial Section FY21 School Board’s Adopted Budget 78
To help the division achieve the objective of providing high quality professional training for staff, the SNP will strive to have more SNP Staff certified as a ServSafe Food Protection Manager. Each year ServSafe Training is provided to additional staff members and offered in English and Spanish which allows us to instruct a higher percentage of staff. To help the division achieve the objective of a safe environment, the SNP will strive to provide a safe and accident-free work environment. With increased training in ServSafe, staff can be further trained in the equipment safety aspect of the kitchen. On-the-job training is always being provided to individuals on a as needed basis. This valuable training has allowed the SNP Department to have a near accident-free environment for the past several years. Statement of Revenues and Expenditures – School Nutrition
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ 0.50 $ 0.44 $ 0.46 $ 0.48 $ 0.45 $ 0.44 $ 0.43 $ 0.42 City Transfer — — — — — — — — State 0.05 0.06 0.06 0.06 0.05 0.09 0.09 0.10 Federal 1.62 1.64 1.56 1.52 1.55 1.53 1.52 1.50 Total Revenue $ 2.17 $ 2.14 $ 2.08 $ 2.06 $ 2.08 $ 2.06 $ 2.04 $ 2.02 EXPENDITURES Salaries $ 0.65 $ 0.69 $ 0.68 $ 0.69 $ 0.74 $ 0.77 $ 0.79 $ 0.82 Benefits 0.29 0.31 0.30 0.31 0.31 0.33 0.35 0.36 Contract Services 0.01 0.01 0.00 0.01 0.04 0.04 0.04 0.04 Other Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Materials and Supplies 1.03 1.01 0.91 0.90 0.95 0.97 0.99 1.01 Regional Tuition — — — — — — — — Capital Purchases 0.01 — 0.07 0.08 0.02 0.02 0.02 0.02 Other Uses of Funds — — — — — — — — Total Expenditures $ 1.99 $ 2.03 $ 1.97 $ 1.99 $ 2.06 $ 2.13 $ 2.19 $ 2.26 Net Revenues $ 0.19 $ 0.11 $ 0.12 $ 0.07 $ (0.01) $ (0.08) $ (0.16) $ (0.24) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ — $ — $ 0.01 $ — $ — $ — $ — $ — Capital Lease Proceeds — — — — — — — — Total Other Financing $ — $ — $ 0.01 $ — $ — $ — $ — $ — Increase(Decrease) in Fund Balance $ 0.19 $ 0.11 $ 0.13 $ 0.07 $ (0.01) $ (0.08) $ (0.16) $ (0.24) FUND BALANCE Beginning Balance $ 0.16 $ 0.35 $ 0.46 $ 0.35 $ 0.53 $ 0.52 $ 0.44 $ 0.28 Ending Balance $ 0.35 $ 0.46 $ 0.58 $ 0.42 $ 0.52 $ 0.44 $ 0.28 $ 0.04 Note: Numbers may not add due to rounding.
FY21 School Board’s Adopted Budget Financial Section 79
Revenues Locally Generated Local revenues result from full-priced meals and any a la carte items purchased by students and staff and account for approximately a quarter of the total revenue collected. Reductions predicted in local revenue are indicative of rising FRME percentages, declining enrollment, and, possibly, a general decrease in meal purchases. Commonwealth Commonwealth revenues comprise less than 5% of the total revenue and are generated through two sources. The first source is the state match for the Federal National School Lunch Program (NSLP) revenue. The second is the School Breakfast Incentive that provides funding to any school division that increases student breakfast participation in the prior school year as compared to the base year (2003-04). The Governor’s proposed budget includes a substantial increase in support for the SLP. Projected state revenues for MPCS are expected to increase over 35%, which is the largest increase in this kind of state contribution since FY17. Federal Federal revenues through the NSLP constitute most of the funds received by the School Nutrition Fund. The NSLP is a federally assisted meal program operating in public and nonprofit private schools and residential child care institutions. It provides nutritionally balanced, low-cost or free lunches to children each school day. The program was established under the National School Lunch Act, signed by President Harry Truman in 1946. Reimbursement pricing is set by federal authorities, and school divisions must ensure that local meal prices keep pace so the federal program does not subsidize students who are not eligible to receive free- or reduced-priced meals. Since both the reimbursement rate and percentage of students eligible for free- or reduced-priced meals have been increasing, it would stand to reason that the federal revenue received should also increase. However, examination of the statement of revenues and expenditures for the School Nutrition Fund illustrates declining federal revenue. The School Nutrition Coordinator and his staff will be working with building administration to determine actions to increase school breakfast and lunch participation. As mentioned previously, the SNP plans to increase overall meal sales with new menu options. This is particularly important for FRME students who are at greater risk of improper and insufficient nutrition. Efforts to understand the declining participation may involve student surveys at the middle and high school levels. Expenditures School Nutrition expenditures fall within a single function under state coding. At present, MPCS does not charge the School Nutrition Program for services (Payroll, Accounting, HR, etc.) provided and paid for through the general fund. While a portion of the expenditures labeled with the Administration and Maintenance functions classified as School Operations support the School Nutrition Program, the division does not feel these expenditures are material.
Financial Section FY21 School Board’s Adopted Budget 80
Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Coordinator 1.00 1.00 1.00 1.00 1.00 — Clerical — — — — 1.00 1.00 Team Member CES 8.00 10.00 8.00 9.00 9.00 — MPE 8.00 7.00 7.00 7.00 7.00 — MPMS 7.00 7.00 7.00 7.00 7.00 — MPHS 8.00 8.00 8.00 8.00 8.00 — Total 32.00 33.00 31.00 32.00 33.00 1.00
The Food Services Coordinator holds ultimate responsibility for operation of the School Nutrition Program. This includes ensuring that all staff has appropriate training in food handling and preparation along with Safe Schools® training required for all school personnel. Additional responsibilities include menu planning that aligns with federal requirements, without which the division cannot apply for federal reimbursement, and periodic federal and state reviews and audits. Each cafeteria has one Manager and one Assistant Manager who supervise the specific operations of the cafeteria and prepare and receive orders for food and other supplies. While the Manager is responsible for food services operations and reports to the Food Services Coordinator, they must maintain a positive relationship with building administration. Frequent communication is required between these groups to facilitate collection of past-due accounts. An increase in building level staffing occurred in FY20 to improve the efficiency of meal services at Cougar Elementary. While all schools utilize an electronic payment system, mini-Cougars take longer than other students to learn the payment process and memorize their PIN numbers. Major Shifts Although the School Nutrition Fund can accumulate a fund balance, it is legally prohibited from covering bad debt. Although the School Nutrition Coordinator pursues every means to collect on overspent accounts, the organization has under $15,000 in accounts overspent by anywhere from $1 to several hundred dollars. To address this situation, the division added a clerical position to focus collection efforts which have decreased this total. While the position has reduced this deficit over the past year, additional work is still required in this area or the general fund will be forced to cover this bad debt. Fund Balances Until the FY21 budget, the average increase to fund balance with the SNP is approximately $120,000 per year. The VDOE establishes both a maximum and minimum balance that each School Nutrition Department organizations should maintain. The range ensures that the organization has sufficient funds to cover cash flow without amassing excessive profits. The MPCS SNP has succeeded in providing quality services efficiently, are self-sustaining, and do not require supplement from the General Fund to cover normal operations. Assumptions used to create the forecast project a decrease in fund balance beginning in FY22. This is accelerated from last year’s forecast that predicted the need for fund balance usage in FY23. MPCS will make a deeper dive into sales data and determine how to reverse the declines in both local and federal revenue to ensure continued sustainability.
FY21 School Board’s Adopted Budget Financial Section 81
Capital Projects Fund The Capital Projects Fund (208) accounted for expenditures determined to be capital purchases (items costing more than $5,000 with a life greater than one year), provided payment for capital lease purchases, or supported the MPCS Connects! digital initiative. Statement of Revenues and Expenditures – Capital Projects
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ 0.00 $ 0.00 $ — $ — $ — $ — $ — $ — City Transfer (0.30) 0.14 0.21 — — — — — State 0.29 0.29 0.15 — — — — — Federal — — — — — — — — Total Revenue $ (0.02) $ 0.43 $ 0.37 $ — $ — $ — $ — $ — EXPENDITURES Salaries $ — $ — $ — $ — $ — $ — $ — $ — Benefits — — — — — — — — Contract Services — 0.01 — — — — — — Other Charges — — — — — — — — Materials and Supplies 0.46 0.38 0.17 — — — — — Regional Tuition — — — — — — — — Capital Purchases 0.20 0.20 0.20 — — — — — Other Uses of Funds — — — — — — — — Total Expenditures $ 0.90 $ 0.72 $ 0.37 $ — $ — $ — $ — $ — Net Revenues $ (0.91) $ (0.29) $ — $ — $ — $ — $ — $ — OTHER FINANCING SOURCES(USES) Transfers In(Out) $ 0.91 $ 0.29 $ — $ — $ — $ — $ — $ — Capital Lease Proceeds — — — — — — — — Total Other Financing $ 0.91 $ 0.29 $ — $ — $ — $ — $ — $ — Increase(Decrease) in Fund Balance $ — $ — $ — $ — $ — $ — $ — $ — FUND BALANCE Beginning Balance $ — $ — $ — $ — $ — $ — $ — $ — Ending Balance $ — $ — $ — $ — $ — $ — $ — $ — Note: Numbers may not add due to rounding. Major Shifts and Fund Balance Several years ago, the school division used cost-savings strategies to build a “rainy day” balance. The Capital Projects Fund became the repository for this balance. To complete the FY16 and FY17 audits, the City needed to restate cash balances. To that end, a resolution passed by the Governing Body on August 14, 2018, required MPCS to return all accumulated fund balance to the City beginning with fiscal year 2015. The only exception to this action were funds held by the School Nutrition and Medical Trust Funds.
Financial Section FY21 School Board’s Adopted Budget 82
While the full resolution and discussion can be found in the online agenda and resulting minutes for the Governing Body’s August 14, 2018, meeting, a summary of the transactions is provided below. Historical Variance through FY16 $5,099,263 Less Schools Fund Balance through FY15 $2,877,805 Remaining Variance $2,221,458
City Fund Balance through FY15 $4,240,000 Less Remaining Variance (from above) $2,221,458 Subtotal City Fund Balance $2,018,542 Less Appropriated Use of Fund Balance FY16 $1,205,281 Generated Fund Balance FY17 $(453,970) Final City Fund Balance FY17 $1,267,231
Total Fund Balance Loss – Schools $2,126,494 Total Fund Balance Loss – City $2,972,769 The transactions were several years retroactive, and the Governing Body had already appropriated the use of fund balance during FY19. To ensure the Schools did not end up with expenditures exceeding revenue during that year, the Governing Body did provide $214,365 in support for Capital Projects in FY19. As would be expected, the change in funding strategy required a change in budget strategy. Capital Projects are now assumed to be funded with a pay-as-you-go method in order to support the overall health of the City. This method shifts the expenditures to the General Fund and needs to be closely managed. To provide comparability of financials, the Capital Fund is provided to show amounts recorded in the Capital Projects Fund for FY17 through FY19. This process will continue until the FY24 budget unless the fund is reactivated during that time.
FY21 School Board’s Adopted Budget Financial Section 83
Medical Trust Fund The Medical Trust Fund (705) was created in FY06 because of Governmental Accounting Standards Board (GASB) statement 45 guidelines for other (non-pension) post-employment benefits. This standard addressed how school divisions should account for and report costs related to post-employment health care and other non- pension benefits. To reduce unfunded actuarial accrued liabilities, the Medical Trust Fund was created as a mechanism to accumulate and invest assets to help meet future requirements. Statement of Revenues and Expenditures – Medical Trust
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ — $ 0.00 $ 0.00 $ 0.00 $ 0.11 $ 0.11 $ 0.11 $ 0.11 City Transfer — — — — — — — — State — — — — 0.05 0.05 0.05 0.05 Federal — — — — — — — — Total Revenue $ — $ — $ — $ — $ 0.16 $ 0.16 $ 0.16 $ 0.16 EXPENDITURES Salaries $ — $ — $ — $ — $ — $ — $ — $ — Benefits 0.05 0.04 0.03 0.04 0.18 0.18 0.18 0.18 Contract Services — — — — — — — — Other Charges — — — — — — — — Materials and Supplies — — — — — — — — Regional Tuition — — — — — — — — Capital Purchases — — — — — — — — Other Uses of Funds — — — — — — — — Total Expenditures $ 0.05 $ 0.04 $ 0.03 $ 0.04 $ 0.18 $ 0.18 $ 0.18 $ 0.18 Net Revenues $ (0.05) $ (0.04) $ (0.03) $ (0.04) $ (0.03) $ (0.02) $ (0.02) $ (0.02) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ 0.25 $ — $ 0.03 $ — $ — $ — $ — $ — Capital Lease Proceeds — — — — — — — — Total Other Financing $ 0.25 $ — $ 0.03 $ — $ — $ — $ — $ — Increase(Decrease) in Fund Balance $ 0.20 $ (0.04) $ — $ (0.03) $ (0.03) $ (0.02) $ (0.02) $ (0.02) FUND BALANCE Beginning Balance $ 0.08 $ 0.28 $ 0.24 $ 0.24 $ 0.21 $ 0.18 $ 0.16 $ 0.14 Ending Balance $ 0.28 $ 0.24 $ 0.24 $ 0.20 $ 0.18 $ 0.16 $ 0.14 $ 0.12 Note: Numbers may not add due to rounding. Major Shifts Prior to FY20, all receipts and medical premium payments were netted and not recorded as revenues and expenditures. Considering the appropriations process and the need to account for all disbursements, the Finance Department contacted the auditors who agreed that this process should change. While this does not change the function of the program nor estimates of change to fund balance, it does change the presentation of the revenues and expenditures statement moving forward.
Financial Section FY21 School Board’s Adopted Budget 84
Revenues The Medical Trust Fund is a Special Revenue fund where revenues and fund balances are restricted for use on retiree medical premiums. Local revenue deposited in this fund comes from interest on fund balance and retiree payments for insurance premiums that are not covered by an employee subsidy. A retiree health care credit comes from the commonwealth. Expenditures Medical Premiums MPCS retirees can participate in the division’s health care plan at the group premium rates until they reach Medicare age at which point, they transition to a Medicare plan. When implemented, MPCS provided a medical subsidy ranging from $150 to $250 per month, to retirees under Medicare age based on their years of service. At the end of the 2015-16 School Year, the division provided a retirement incentive and, subsequently, discontinued the subsidy program. Subsidies for retirees already participating in this program were grandfathered at the time of the change as long as they participate in the MPCS plan. The subsidy was used to reduce the amount owed to the division for the retiree’s health care premium if the amount was not covered by the retiree’s Retiree Health Care Credit from VRS. These subsidies are paid directly to the insurance provider, not to the employee, and result in the amount of fund balance used in this fund. Sick Leave Conversion At one time, retirees could convert unused sick leave into a subsidy payment. MPCS discontinued this benefit several years ago but continues payment on its obligation to retirees that are still living and remain on the division health care plan. Payments are calculated based on years of service, medical plan premium, and VRS Retiree Health Care Credit. Quarterly payments are made directly to the retiree. The sum of these payments could exceed the value of the converted sick leave. Fund Balances The Medical Trust is one of two funds that can accumulate balances. A transfer was made at the end of fiscal year 2017 to shore up the balance available for these retiree payments. While some interest is earned on the balance, it is not enough to sustain the fund. Additional transfers may be needed in the future until the last retiree achieves Medicare eligibility in September of 2028. The Executive Team plans to transfer amounts no greater than the next year’s budgeted expenditures at the end of any year where local appropriated fund balance remains. An actuarial valuation of retiree healthcare liabilities is completed by FY18 FY19 an outside consultant for each annual Valuation as of 07/01/2017 07/01/2018 audit. The most recent valuation was Measurement Date 06/30/2018 06/30/2019 completed for the fiscal year ending Reporting Date 06/30/2018 06/30/2019 June 30, 2019. The valuation is Discount Rate 3.62% 3.13% shown in the table to the right and Total OPEB Liability $2,336,669 $2,394,326 compared to the 06/30/2018 results. OPEB Expense $201,878 $211,126 Deferred Inflows of Resources $0 $70,046 Deferred Outflows of Resources $34,511 $161,466
FY21 School Board’s Adopted Budget Financial Section 85
Federal Grants Fund The Federal Grants Fund (202) accounts for federal grant funding received for the purpose of instruction. Statement of Revenues and Expenditures – Federal Grants Fund
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ — $ — $ — $ — $ — $ — $ — $ — City Transfer — — — — — — — — State — — — — — — — — Federal 1.19 1.13 1.03 1.30 1.37 1.41 1.43 1.44 Total Revenue $ 1.19 $ 1.13 $ 1.03 $ 1.30 $ 1.37 $ 1.41 $ 1.43 $ 1.44 EXPENDITURES Salaries $ 0.78 $ 0.79 $ 0.74 $ 0.82 $ 0.86 $ 0.91 $ 0.94 $ 0.97 Benefits 0.23 0.26 0.26 0.27 0.29 0.31 0.33 0.35 Contract Services 0.01 — — 0.02 0.03 0.08 0.08 0.09 Other Charges 0.04 0.04 0.02 0.01 0.02 0.02 0.02 0.02 Materials and Supplies 0.10 0.07 0.10 0.15 0.15 0.15 0.15 0.16 Regional Tuition — — — — — — — — Capital Purchases — — — — — — — — Other Uses of Funds — — — — — — — — Total Expenditures $ 1.22 $ 1.17 $ 1.16 $ 1.35 $ 1.40 $ 1.48 $ 1.53 $ 1.58 Net Revenues $ (0.02) $ (0.04) $ (0.13) $ (0.05) $ (0.03) $ (0.06) $ (0.10) $ (0.13) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ 0.02 $ 0.04 $ 0.13 $ 0.05 $ 0.03 $ 0.06 $ 0.10 $ 0.13 Capital Lease Proceeds — — — — — — — — Total Other Financing $ 0.02 $ 0.04 $ 0.13 $ 0.05 $ 0.03 $ 0.06 $ 0.10 $ 0.13 Increase(Decrease) in Fund Balance $ — $ — $ — $ — $ — $ — $ — $ — FUND BALANCE Beginning Balance $ — $ — $ — $ — $ — $ — $ — $ — Ending Balance $ — $ — $ — $ — $ — $ — $ — $ — Note: Numbers may not add due to rounding.
Revenues and Expenditures The Federal Fund consists of revenues and expenditures for six federal programs: • Individuals with Disabilities Act (IDEA) — Section 611 • IDEA — Section 619 • No Child Left Behind (NCLB) — Title I • NCLB — Title II • NCLB — Title III • Perkins Discussions of revenues and expenditures are best explained by program which occurs on pages 89-97.
Financial Section FY21 School Board’s Adopted Budget 86
Title I Program Details Title I federal grants provide financial assistance to support instructional programs in school divisions and schools with high numbers or percentages of low-income students to ensure that all children meet challenging content and achievement standards. In addition, this grant funds services to migrant, neglected, and delinquent children. CES and MPES operate school-wide Title I programs. Recent Accomplishments Student achievement data demonstrates that elementary students, particularly those students identified as students with special needs and as English Learners need assistance in meeting growth targets for math and literacy. In support of Strategic Goal 1, Title I funds have been used at Cougar Elementary and Manassas Park Elementary to fund additional Reading Specialists and an Intervention Specialist. Funds are also used to secure instructional software that has a demonstrated positive impact on student achievement. Focus for FY21 Title I funding will continue to provide instructional support for all students toward meeting achievement goals in math and literacy. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Teacher – Reading Specialist 2.00 2.00 2.00 2.00 2.00 — Specialist – Literacy 0.50 0.50 0.50 0.50 0.50 — Specialist – Intervention 1.00 1.00 1.00 1.00 1.00 — Total 3.50 3.50 3.50 3.50 3.50 —
Most of Title I funding is used to support positions, primarily Reading Specialists in excess of SOQ requirements. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance
Total Revenue $ 337,281 $ 321,671 $ 341,332 $ 360,000 $ 394,888 $ 34,888
Salaries $ 216,807 $ 213,927 $ 221,138 $ 227,945 $ 234,112 $ 6,167 Benefits 76,536 86,019 84,627 88,030 90,976 2,946 Contract Services — — — — — — Other Charges — — — — — — Materials and Supplies 42,667 23,479 54,915 70,800 69,800 (1,000) Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds (1,271) (1,754) (19,348) (26,775) — 26,775 Total Expenditures $ 337,281 $ 321,671 $ 341,332 $ 360,000 $ 394,888 $ 34,888 Note: Numbers may not add due to rounding.
Revenues Title I revenues for FY21 were established by estimating expenses and establishing an equal revenue. This began with estimating the salaries and stipends that would be paid for with Title I funds and adding in select materials
FY21 School Board’s Adopted Budget Financial Section 87
and services to support the overall program. MPCS is comfortable with the estimated increase based on prior year grant funds that remain available for reimbursement. Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Materials and Supplies Title I funds may be used for materials to assist students in foster care and for use by private school partners who qualify for a portion of MPCS Title I funds. Other Uses of Funds Occasionally expenditures recorded within the Federal Fund do not qualify for reimbursement under title grant rules. Other times, total salary and benefit expenditures exceed available grant balances. In these cases, a transfer is made from the general fund to cover these unreimbursed amounts. MPCS attempts to minimize these amounts and does not budget such transfers. Title II Program Details Title II federal funding to states and districts supports activities that strengthen instructional leadership and teacher quality in all schools, especially those with a high proportion of children in poverty. Funding can be used to support a wide array of activities, including interventions for teacher professional development, so long as the activities are grounded in scientifically based research. Because communities nationwide face such a variety of needs when it comes to teacher quality, the law gives schools and districts flexibility in how the money is spent. It also holds them accountable for proper and effective use of the funds. Title II includes four funding streams to raise student achievement through effective instruction and school leadership: • Part A: Principal and Teacher Training • Part B: Mathematics and Science Partnerships • Part C: Teaching American History • Part D: Enhanced Education Through Technology Recent Accomplishments In support of Strategic Goal 2 objective 2, the Instructional Department utilized funds provided through Title II to host the second annual professional learning academy, providing all teachers and administrators the opportunity to receive training from nationally recognized experts in education. Focus for FY21 Title II funds will continue to support professional learning for content specific instruction, whole child instruction, effective use of instructional technology, and meeting the needs of English Learners.
Financial Section FY21 School Board’s Adopted Budget 88
Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance
Total Revenue $ 52,460 $ 25,655 $ 51,288 $ 70,000 $ 65,000 $ (5,000)
Salaries $ — $ — $ — $ — $ — $ — Benefits — — — — — — Contract Services 47,112 7,190 44,285 70,000 55,000 (15,000) Other Charges 5,348 18,465 8,127 — 10,000 10,000 Materials and Supplies — — 756 — — — Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — (8) (1,880) — — — Total Expenditures $ 52,460 $ 25,648 $ 51,288 $ 70,000 $ 65,000 $ (5,000) Note: Numbers may not add due to rounding.
Revenues It is anticipated that for FY21, Title II funds will remain flat or that there will be a slight decrease. Contract Services Title II funds may be used to providing professional learning that is associated with a specific instructional program. For example, software programs purchased for student assistance in math and literacy requires training in order to implement the program with fidelity. Title II funds may also be used to provide on-site training, to pay conference registration fees, or to pay for college course work. Other Charges Charges may include food, lodging, and travel for off-site professional learning. The FY20 budget accounted for all professional learning under the assumption of bringing the training to the division as contract services while the FY21 budget allocates a portion of the PD budget to off-site instruction. Other Uses of Funds Occasionally expenditures recorded within the Federal Fund do not qualify for reimbursement under title grant rules. Other times, total salary and benefit expenditures exceed available grant balances. In these cases, a transfer is made from the general fund to cover these unreimbursed amounts. MPCS attempts to minimize these amounts and does not budget such transfers. Title III Program Details Federal funds awarded under Title III support programs to address English language proficiency and academic achievement of EL students, including the provision of language instruction educational programs (LIEPs) and activities that increase the knowledge and skills of teachers who serve ELs. Title III programs also provide enhanced instructional opportunities for immigrant children and youth. Recent Accomplishments In FY20, MPCS entered into a partnership with George Mason University, Falls Church Public Schools, and Arlington Public Schools to create a cohort in which teachers will complete course work that will prepare them to earn an endorsement for teaching classes for English learners.
FY21 School Board’s Adopted Budget Financial Section 89
Focus for FY21 Title III funds will continue to support professional learning in meeting the needs of English Learners and providing more opportunities for teachers to earn an endorsement in ESOL (English for Speakers of Other Languages). MPCS will also expand services to parents of English learners by increasing the contract hours of Parent Liaisons. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Community Support Liaison 1.00 1.00 1.00 1.00 1.00 — Parent Liaison 0.80 0.53 0.53 1.07 3.09 2.03 Total 1.80 1.53 1.53 2.07 4.09 2.02 Note: Numbers may not add due to rounding.
Parent Liaison positions have shifted from 10 hours per week (0.27 FTE) in the FY20 budget to 15 hours per week (0.40 FTE) during FY20. The hours increase again in the FY21 budget to 29 (0.77 FTE). While the number of available positions has always been remains four Parent Liaisons, the change represents the increased contract time which will equate to increased salaries. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance
Total Revenue $ 149,204 $ 140,058 $ 118,586 $ 187,412 $ 230,579 $ 43,167
Salaries $ 80,379 $ 74,241 $ 82,125 $ 86,757 $ 126,240 $ 39,483 Benefits 22,844 25,998 26,401 26,654 30,339 3,685 Contract Services 2,538 2,460 — 20,000 20,000 — Other Charges 25,412 14,902 2,999 4,000 4,000 — Materials and Supplies 22,374 22,531 15,276 50,000 50,000 — Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds (4,343) (73) (8,214) — — — Total Expenditures $ 149,204 $ 140,058 $ 118,586 $ 187,412 $ 230,579 $ 43,167 Note: Numbers may not add due to rounding.
Revenues Title III revenues for FY21 were established by estimating expenses and establishing an equal revenue. This began with estimating the salaries and stipends that would be paid for applicable positions, and adding in select materials and services to support the overall program. MPCS is comfortable with the estimated increase based on prior year grant funds that remain available for reimbursement. Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Additional increases result for the change to positions previously listed.
Financial Section FY21 School Board’s Adopted Budget 90
Contract Services Contract services includes course work for teachers to assist in the acquisition of endorsements to meet the needs of English Learners. Other Charges Title III funds may be used for food, travel, and lodging for staff to attend conferences that address meeting the instructional needs of English Learners. Materials and Supplies Title III funds are used to provide materials for immigrant youth who may not have the base materials necessary for attending school. Funds are also used to purchase classroom materials to enhance the English learning instruction program. Other Uses of Funds Occasionally expenditures recorded within the Federal Fund do not qualify for reimbursement under title grant rules. Other times, total salary and benefit expenditures exceed available grant balances. In these cases, a transfer is made from the general fund to cover these unreimbursed amounts. MPCS attempts to minimize these amounts and does not budget such transfers. Title 611 Program Details Under Provisions of the IDEA (2004), its implementing regulations, and the Regulations Governing Special Education Programs for Children with Disabilities in Virginia (effective January 25, 2010), local educational agencies are required to submit an Annual Plan/Application for providing special education and related services to children with disabilities. This plan serves as the formal agreement between a local school board and the VDOE for implementing federal and state laws and regulations governing these services. Accordingly, the disbursement of state and federal funds appropriated for the education of children with disabilities is contingent upon the approval of this plan and each of its components. The division must also incorporate state and local funding for Special Education at levels equal to or exceeding levels from the prior year. Therefore, increases in federal funding for Special Education require an additional increase in the total spent on these programs to meet Maintenance of Effort (MOE). Each school division shall maintain current policies and procedures and supporting documentation to demonstrate compliance with federal and state regulations governing the provision of special education and related services, licensure, and accreditation. Recent Accomplishments The funding from this grant supports the salaries and benefits for five full-time staff positions and one part-time staff position that enable the division to maintain compliance with state and federal requirements to insure the provision of a free appropriate public education for students with disabilities, so they can be educated in the least restrictive environment. As a result of the multi-faceted intervention team comprised of these staff, MPCS has seen a continued decline in unnecessary referrals for special education eligibility. Focus for FY21 Due to grant requirements, the focus for FY21 will remain the same as in years past to insure appropriate referrals and identification of coordinated early intervening serves are implemented.
FY21 School Board’s Adopted Budget Financial Section 91
Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Supervisor – Student Services 1.00 1.00 1.00 1.00 1.00 — Specialist – Student Asst. Prgm. — — 1.00 — 1.00 1.00 Psychologist 1.00 1.00 1.00 1.00 1.00 — Speech Pathologist 1.00 1.00 1.00 1.00 1.00 — Education Diagnostician 1.00 1.00 1.00 1.00 1.00 — Teacher – Sped 2.00 2.00 1.00 2.00 1.00 (1.00) Total 6.00 6.00 6.00 6.00 6.00 —
Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance
Total Revenue $ 585,382 $ 599,717 $ 479,940 $ 626,921 $ 633,408 $ 6,487
Salaries $ 458,003 $ 475,255 $ 412,300 $ 476,800 $ 473,554 $ (3,246) Benefits 124,369 132,213 134,949 150,121 159,854 9,733 Contract Services — — — — — — Other Charges — — — — — — Materials and Supplies — — — — — — Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds 3,007 (7,752) (67,308) — — — Total Expenditures $ 585,382 $ 599,717 $ 479,940 $ 626,921 $ 633,408 $ 6,487 Note: Numbers may not add due to rounding.
Revenues For FY21, MPCS assumed federal revenues for this program equal to the projected salary and benefits expenditures for positions tied to this funding. Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Other Uses of Funds Occasionally expenditures recorded within the Federal Fund do not qualify for reimbursement under title grant rules. Other times, total salary and benefit expenditures exceed available grant balances. In these cases, a transfer is made from the general fund to cover these unreimbursed amounts. MPCS attempts to minimize these amounts and does not budget such transfers. Title 619 Program Details Federal funds for Special Education Preschool programs are used to cover a portion of the salary of one Instructional Aide assigned to the ECSE classroom. This funding provides MPCS with the opportunity to reduce the staff to student ratio within early childhood education classroom(s). Additionally, this staff member
Financial Section FY21 School Board’s Adopted Budget 92
provides support in the school based VPI and Head Start program for identified students being served in their least restrictive environment. Recent Accomplishments Grant funding allows MPCS to continue to maintain state required ratios for students with disabilities in a school based ECSE program. Use of these funds allowed teachers to take advantage of opportunities to provide some services in the natural environment. Focus for FY21 Maintaining compliance with state ratios will continue to be a focus as will outreach opportunities for parents and families to attend community based information nights. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance
Total Revenue $ 10,664 $ 10,663 $ 11,250 $ 10,000 $ 10,000 $ —
Salaries $ 21,361 $ 26,670 $ 28,309 $ 25,157 $ 26,384 $ 1,227 Benefits 9,305 15,329 14,661 6,509 13,393 6,884 Contract Services — — — — — — Other Charges — — — — — — Materials and Supplies — — — — — — Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds (19,993) (31,336) (31,720) (21,666) (29,777) (8,111) Total Expenditures $ 10,664 $ 10,663 $ 11,250 $ 10,000 $ 10,000 $ — Note: Numbers may not add due to rounding.
Revenues The amount received for Title 619 has increased slightly from FY17-FY19. Conservative estimations place the revenue for FY21 at the amount received in FY16. Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Other Uses of Funds As stated previously, this grant is applied to the salary and benefits of an Instructional Aide in the ECSE classroom. Rather than attempt to complete payroll allocations to split the salary and benefits between the grant and the general fund, total salary and benefit expenditures are recorded here. The amount in excess of available grant balances is covered through a single transfer from the general fund at year end. Perkins Program Details The purpose of the Strengthening Career and Technical Education for the 21st Century Act (Perkins V) is to develop more fully the academic knowledge and technical and employability skills of secondary education students and postsecondary education students who elect to enroll in career and technical education programs and programs of study. Perkins V funding is allocated based on two populations of students. Thirty percent of the funding is based on the number of 5- to 17-year old students who reside in the school division. The
FY21 School Board’s Adopted Budget Financial Section 93
remaining 70% of the funding is based on the number 5- to 17-year old students in families below the poverty line, based on data collected under the Elementary and Secondary Education Act (ESEA) of 1965, compared to the total number of such individuals who reside in the school division. Over the past several years, the Perkins allocation for MPCS has increased from approximately $34,000 to an allocation of $39,794.30 in FY20. A similar allocation is expected in FY21. Perkins allocations are typically announced in February and the school division’s comprehensive needs assessment and local plan, including the budget, must be submitted to the Virginia Department of Education CTE Department for approval in April of each year. Recent Accomplishments During FY19, Perkins V dollars covered the cost of refurbishment of equipment in the Family and Consumer Sciences classrooms at the middle and high schools. Focus for FY21 The division CTE Specialist, CTE department, high school administration, and local workforce partners will work collaboratively to develop a plan for the growth and improvement of the program. The FY21 budgeted Perkins V funding will support the continued expansion of the Cybersecurity Pathway through the addition of the Cybersecurity Systems Technology course. This includes purchasing equipment and funding teacher professional development associated with the new offering. Additional priorities in the planned Perkins V spending include expanding work-based learning opportunities and continuing to build meaningful relationships between MPCS schools and local businesses. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance
Total Revenue $ 52,558 $ 34,374 $ 31,466 $ 46,600 $ 40,000 $ (6,600)
Salaries $ — $ — $ — $ — $ — $ — Benefits — — — — — — Contract Services 6,717 120 886 4,000 5,500 1,500 Other Charges 10,657 5,550 5,668 9,000 7,600 (1,400) Materials and Supplies 38,856 28,704 24,912 33,600 26,900 (6,700) Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds (3,672) — — — — — Total Expenditures $ 52,558 $ 34,374 $ 31,466 $ 46,600 $ 40,000 $ (6,600) Note: Numbers may not add due to rounding.
Revenues As the FRME rate has risen within MPCS so has the funding for Perkins. Anomalies in FY17 and FY20 result from the assumptions that a portion of one grant award would be carried into the next fiscal year. Grants are funded on a reimbursement basis and must be expended or encumbered within two-years of the grant award. Contract Services The Perkins allocation requires that a portion of the funds be used for professional learning of CTE staff. Much of the contract services spending covers the registration and travel expenses associated with teachers attending annual conferences in their related fields. Perkins funding is also used to support students in special populations to be able to compete in regional and statewide competitions connected to Career & Technical Student
Financial Section FY21 School Board’s Adopted Budget 94
Organizations, such as DECA and Future Business Leaders of America (FBLA). In FY21, MPCS will also use Perkins funding to expand the work-based learning opportunities for students. Other Charges In FY20, with the addition of the Cybersecurity program, increased funding was needed for software and other digital curriculum resources necessary to run that program. In FY21, continued investment in that program is planned. Materials and Supplies Perkins funding is used to provide equipment for the CTE programs. In FY21, the program areas prioritized for new or updated equipment are the new Cybersecurity course and the TV/Media Production Mac Lab. Other Uses of Funds Occasionally expenditures recorded within the Federal Fund do not qualify for reimbursement under title grant rules. Other times, total salary and benefit expenditures exceed available grant balances. In these cases, a transfer is made from the general fund to cover these unreimbursed amounts. MPCS attempts to minimize these amounts and does not budget such transfers. Fund Balances It is atypical to carry a fund balance in the Federal Grants Fund. Major Shifts and Long-Range Sustainability There are no major shifts in the development of the budget for the Federal Grants Fund. Processes and procedures related to expenditures, revenue reimbursement submissions, and budget are well established and operating properly. When planning the expenditure of Federal revenues, division must consider that new awards cannot be used to supplant funding for existing programs. All federally funded efforts must supplement programs or materials already in place. The need to supplement and not supplant creates an ever-increasing challenge for all school divisions. For Title I and Title VI, the division has allocated funds to certain salaries and benefits eliminating the issue of supplement versus supplant. However, the Title II support for professional develop may become challenging as professional development standards change, complicating the supplement versus supplant distinction. While Title III does support some salaries and stipends, the need to support the EL population at MPCS continues to rise. The division maintains hope that this grant may eventually be utilized to support a specialist position. To accomplish this, the division will need to carve out state or local funds to provide services currently covered with the grant funds. In the end, the division will adjust personnel and programs to take advantage of possible of grant funding. Regardless of the magnitude of revenues and expenditures, this fund will always be in balance with minimal local support. The question is whether federal funding levels and regulations will keep up with the ever- increasing needs of the special populations within MPCS.
FY21 School Board’s Adopted Budget Financial Section 95
General Fund Statement of Revenues and Expenditures – General Fund
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 amounts in $1,000,000 Actual Actual Actual Budget Budget Forecast REVENUES Local $ 0.38 $ 0.37 $ 0.26 $ 1.49 $ 1.54 $ 1.26 $ 1.20 $ 1.14 City Transfer 11.95 11.96 11.58 12.33 12.52 14.56 14.78 15.01 State 24.94 25.23 27.23 28.21 28.81 30.25 31.31 32.41 Federal — — — — — — — — Total Revenue $ 37.26 $ 37.55 $ 39.07 $ 42.03 $ 42.87 $ 46.08 $ 47.30 $ 48.55 EXPENDITURES Salaries $ 21.20 $ 22.71 $ 23.10 $ 25.48 $ 26.09 $ 27.97 $ 28.81 $ 29.68 Benefits 7.59 7.85 7.89 8.79 8.89 9.85 10.35 10.86 Contract Services 1.74 1.89 2.02 1.99 2.38 2.77 2.83 2.89 Other Charges 1.09 1.19 1.22 1.41 1.37 1.37 1.40 1.43 Materials and Supplies 1.45 1.25 1.82 2.34 2.51 2.33 2.38 2.43 Regional Tuition 2.41 1.27 1.23 1.16 1.02 0.99 0.94 0.90 Capital Purchases 0.18 0.68 1.13 0.14 — 0.95 0.96 0.97 Other Uses of Funds 0.00 0.00 0.00 0.20 0.01 — — — Total Expenditures $ 36.07 $ 37.22 $ 39.90 $ 41.98 $ 42.84 $ 46.25 $ 47.67 $ 49.14 Net Revenues $ 1.19 $ 0.33 $ 0.17 $ 0.05 $ 0.03 $ (0.17) $ (0.37) $ (0.59) OTHER FINANCING SOURCES(USES) Transfers In(Out) $ (1.19) $ (0.33) $ (0.17) $ (0.05) $ (0.03) $ — $ — $ — Capital Lease Proceeds — — — — — — — — Total Other Financing $ (1.19) $ (0.33) $ (0.17) $ (0.05) $ (.0.03) $ — $ — $ — Increase(Decrease) in Fund Balance $ — $ — $ — $ — $ — $ (0.16) $ (0.37) $ (0.59) FUND BALANCE Beginning Balance $ — $ — $ — $ — $ — $ — $ (0.16) $ (0.53) Ending Balance $ — $ — $ — $ — $ — $ (0.16) $ (0.53) $ (1.12) Note: Numbers may not add due to rounding.
Revenues Locally Generated Comprised of interest earned, student payments and tuition, rebates & refunds, and any capital lease proceeds, local revenues make up only 4% of all budgeted revenue. The two largest items are reimbursements for the Special Education Regional Program ($920,290) and the Head Start Program ($221,528). PWCS serves as the financial agent for these programs and reimburses MPCS for certain salaries, benefits, and operational expenditures. Although these reimbursements are reversed against the associated expenditures at year end, they must be included in the budget due to the appropriation process in place between the City and Schools.
Financial Section FY21 School Board’s Adopted Budget 96
Commonwealth Mid-December the Governor provides a preliminary plan for the state budget. Within days, the VDOE Budget Office posts the calculation tool based on the Governor’s plan. Additional templates are provided for both the House and Senate versions of the revised budget bill. Once the crossover process ends and the legislature adopts a state budget, a final set of templates is released. This template apportions the cost of funding the SOQ between the state and local governments, adjusted for each locality by an equalization formula, also known as the Local Composite Index (LCI), the State’s measure of local “ability to pay.” Localities with lower LCI’s receive more state funding than those with higher LCI’s. Manassas Park’s LCI of 0.2775 means that the State provides just over 72% of the cost of funding the SOQ because the LCI calculation shows that MPCS has the “ability to pay” 27.55% of the cost. As seen in the table below, the increase in the LCI for MPCS during the FY21-22 biennium is the first increase of any significance since the 2015-16 biennium. With this increase, MPCS moves up one place ranking 108 out of 135 localities. The fact that four of the nine localities within the NOVA have an LCI of 0.8000 compounds the difficulties faced by MPCS. Fiscal Years FY07-08 FY09-10 FY11-12 FY13-14 FY15-16 FY17-18 FY19-20 FY21-22 Arlington 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000
Alexandria 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 Falls Church 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 Fairfax City4 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 0.8000 Fairfax County1 0.7456 0.7650 0.7126 0.6789 0.6807 0.6844 0.6754 0.6541 Loudoun 0.6895 0.6708 0.5854 0.5666 0.5618 0.5497 0.5383 0.5466 Manassas 0.4335 0.4618 0.4005 0.3599 0.3662 0.3582 0.3557 0.3611
LCI (max of 0.8000) (max LCI Manassas Park 0.3650 0.3840 0.3311 0.2600 0.2683 0.2676 0.2675 0.2755 Prince William 0.4287 0.4437 0.4036 0.3787 0.3822 0.3848 0.3783 0.3799
35 Since the recession, MPCS has been highly dependent on 30
state funding. In fact, state Millions revenue accounts for 67% of 25 all General Fund revenues in 20 the FY21 budget. All the programs shown in the graph 15 to the right, except Other, are included in the Direct Aid 10 Payment Calculation Templates provided by the 5 VDOE once approved by the - legislature. FY16 (A) FY17 (A) FY18 (A) FY19 (A) FY20 (BO) FY21 (BO)
The next two pages discuss SOQ Sales Tax Incentive Categorical Lottery Other the composition of the Figure 22: Composition of State Revenue in the General Fund
4 Individual locality LCIs for Fairfax City and County are combined with the Fairfax school division. This occurs in two other divisions since there are 132 school divisions, but 135 localities listed in the LCI data provided by the VDOE. http://www.doe.virginia.gov/school_finance/budget/compositeindex_local_abilitypay/
FY21 School Board’s Adopted Budget Financial Section 97 projected state revenue, changes from the FY20 budget, and adjustments made to the data provide by the VDOE calculation tool. The table below provides a crosswalk for the changes that must occur to transform projected revenues from the VDOE Direct Aid Calculation Tool to the operating budget figures adopted by MPCS. Table 2: VDOE Calculation Tool Crosswalk ADM & Other Beginning Calculation Tool Adjustments Budget ADM 3,436.60 16.40 3,453.00 Summer Enrollment 249.00 249.00 VPI Enrollment 88.00 (8.00) 80.00 EL Enrollment 1,220.00 1,220.00
SOQ Programs 24,041,819 103,509 24,145,328 Incentive Programs 1,381,236 4,004 Less: School Meals Expansion – Less: VPI Enrollment Adjustment (36,665) 1,348,575 Categorical Programs 32,157 Less: School Lunch Program (21,445) 10,712 Lottery-Funded Programs 3,468,674 1,913 Plus: K-3 Enrollment Adjustment 4,644 Plus: Supplemental Lottery 4,459 Less: Regional program modifications (489,049) Less: School Breakfast Initiative (30,850) 2,959,791 Plus: Prorated contingency Total Direct Aid Calculation Tool 28,923,886 28,464,406 Other Sources of State Funding 340,733 Total Expected Commonwealth Revenue 28,805,139 Crosswalk of Projected FY21 State Payments based on the Amendments Adopted at the 2020 Reconvened Session of the General Assembly to the 2020-2022 Biennial Budget (HB 30) to the MPCS FY21 Budgeted State Revenue. • Calculation Tool: These figures represent the revenue projections generated by the calculation tool without any adjustment. The calculation templates can be found on the VDOE website at http://www.doe.virginia.gov/school_finance/budget/calc_tools/index.shtml. • Adjustments: The calculation tool presumes various enrollment levels. The first local adjustment is to change the projected ADM which changes the total funding amounts for SOQ, Incentive, and Lottery- Funded Programs since funding for one or more line-items within each program is dependent on ADM. Additional detail on enrollment and ADM projections is provided in the Informational Section. The division also reduced the projected VPI enrollment to the level projected for FY21. The VPI enrollment of 80 students is less than the available slots assumed by the state. While this adjustment can be handled by the calculation tool, modifications to K-3 Class Size Reduction Program, Supplemental Lottery Per Pupil Allocation, and the state share of Special Education Regional Tuition require adjustment outside of the calculation tool. • Beginning Budget: Once all adjustments have been accounted for, the MPCS FY21 beginning budget for Commonwealth revenues for operations is approximately $460K less than the amount initially provided by the VDOE calculation tool.
Financial Section FY21 School Board’s Adopted Budget 98
Standards of Quality: $964,094 ↑ • The State’s SOQ prescribe the minimum foundation program that all public schools in Virginia must provide. SOQ funding is provided for basic education through support for the following programs: o Basic Aid o Sales Tax (excluded from the total above) o Textbook Payments o Vocational Education o Gifted Education o Special Education o Prevention, Intervention, and Remediation o Teacher Retirement – Instructional o Social Security – Instructional o Group Life Insurance Instructional o English as a Second Language o Remedial Summer School
The funding formula for all but the italicized programs depends on the ADM for the given fiscal year. This average count of enrollment is collected as of March 31 and is not certified until sometime in April. The lead time and average nature of this data point makes estimation challenging. MPCS again assumes a conservative stance when making estimations. Although the legislative budgets based their calculations on an ADM of 3,436.60, MPCS adjusted the calculation template to 3,453 for development of the FY21 budget. Sales Tax: $110,870 ↑ A portion of the local sales tax is collected on a statewide basis and allocated back to individual school divisions based on the most recent school-age population estimates provided by the Weldon Cooper Center. State sales tax projections are provided by the State and are modified to reflect historical trends and an analysis of current economic conditions. Incentive Programs: $192,781 ↓ While Incentive Programs have always included VPSA funding for technology, a portion of At-Risk funding was moved from Lottery Programs several years ago. For FY21, the Incentive category added VPI while removing Special Education Regional Tuition. The difference calculated above compares like programs for FY20 compared to what is stated for FY21 and represents the reduction of the Compensation Supplement (↓$440,433) offset by increases to the Incentive portion of At-Risk (↑$798,255). Specific adjustments to the state’s number as outlined in Table 2: VDOE Calculation Tool Crosswalk are detailed below.
o Virginia Preschool Initiative: Funding depends on the number of students served through this initiative. One of three preschool programs offered at MPCS, VPI attempts to eliminate risk factors that lead to academic failure. At-risk four-year-old children who cannot be served through Head Start make-up the potential pool of students. Although prior state budgets provided MPCS with funding for 108 VPI slots, the division only served 72 students. Space, more than any other factor, prevented the division from utilizing this funding. The current state budget provides MPCS with funding for 88 slots and provides for the increase in class size to 20:1 when an IA is provided. MPCS intends to take advantage of this increase in class size in order to serve more students in need.
FY21 School Board’s Adopted Budget Financial Section 99
Categorical Programs: $4,805 ↑ Categorical Programs associated with the General Fund are solely related to Homebound Instruction. Lottery Programs: $288,605 ↓ Ten programs comprise lottery funding awarded to MPCS for FY21. Changes compared to FY20 largely equate to reductions in At-Risk (↓$179,291), Supplemental Lottery Per Pupil (↑$10,558), and Special Education Regional Tuition (↓$245,736) offset somewhat by an increase in K-3 Class Size Reduction (↑$119,452). Specific adjustments to the state’s number as outlined in Table 2: VDOE Calculation Tool Crosswalk are detailed below.
o K-3 Class-size Reduction: Projected enrollment for Grades K – 3 combined with the three-year average FRME rate combine to establish both the average and maximum class sizes for those grades and the funding the Commonwealth directs to the initiative. While the calculation tool allows divisions to change their overall enrollment (ADM) from the legislature’s projections, MPCS must adjust the funding for this program by hand. The Commonwealth’s FY21 funding projection was based on K-3 enrollment of 955.24 students, however, MPCS projected 964. With a per pupil amount of $1,109 for CES and $880 for MPE, this translates to a $4,644.31 offline increase.
o Special Education Regional 2.50 Program: For several years, the VDOE has worked with
Millions 2.00 school divisions currently participating in Special Education Regional Programs 1.50 toward the goal of reducing costs of existing programs to 1.00 provide funding to additional
school divisions. MPCS has 0.50 worked diligently to align the students tied to the program with best practice and VDOE - FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 program design preferences. Figure 23: Special Education Regional Program Tuition As seen in Figure 23, tuition for the regional program climbed in a patterm similar to that of overall enrollment until FY18 when dramatic changes occurred. Since that time, MPCS has made systematic steps to reduce tuition, which ultimately reduces the revenue received from the state. Amounts received from the state in FY21 will reflect payments for FY20 second semester and FY21 first semester tuition reimbursements. MPCS has reduced the assumed payments by $489,049 based on trends and direction from the state.
o Supplemental Lottery Per Pupil Allocation: Amounts for this category are based on ADM and a rate of $375.27 before adjustments for LCI. Since MPCS projects an ADM 16.4 higher than Weldon Cooper, this category must be adjusted. While many ADM related adjustments calculate automatically when the ADM is modified in the calculation tool, this $4,458.88 modification must be determined manually. Other State Grants and Programs: $594 ↓ Not included on the calculation tool are other state revenues whose value are typically shared via state superintendent’s memo. Of the ten programs included in the FY20 budget, only eight were assumed to provide
Financial Section FY21 School Board’s Adopted Budget 100
revenue in FY21. The most significant losses come from the reduction of the School Calendar Grant (↓$80,934), Medicaid Reimbursements for Administrative Claims (↓$19,000), and Math & Science Teacher Recruitment awards (↓$17,000). This is offset by the anticipated Medicaid Reimbursement for Direct Services, a new revenue source estimated at $116,750. City Transfer The process of determining the City Transfer has varied over the last fifteen years. FY2008—2012: Leading into and through the Great Recession, the City Transfer to Schools was established at 57% of unallocated revenue. These dollars were used to cover both the debt service related to school construction and school operations. This transfer represented approximately 46% of total City General Fund Revenues. Annual true-ups to right size the prior year transfer based on the audited City revenues compared to budgeted made estimation of School revenues challenging. FY2013—2014: Recovery for the Manassas Park City government was hindered by looming increases in debt payments. To protect funding for City and School operations, the two organizations agreed to a financial plan calling for austerity and one-half percent increase in the transfer year-over-year during the plan. This equated to just over $50,000 each year. FY2015—2019: From FY2010 through FY2014 conservative budgeting and spending practices within MPCS generated a General Fund balance of just over $3M (8.6% of FY15 budget). Beginning in FY2015, then Mayor, Frank Jones, agreed that MPCS could use portions of this fund balance to supplement the City Transfer. MPCS transferred the monies to the Capital Fund and proceeded to request annual appropriations of portions of this funding to support capital projects. FY2020: Revenue budgeted for FY2020 included a 1.5% increase over the FY2019 transfer of $12,150,000 or an additional $182,250. FY2021: In keeping with the Code of Virginia § 22.1-92, the FY21 School Board’s preliminary budget adopted a needs-based look at the amounts required for MPCS to follow the division’s strategic plan and address required changes to comply with the VDOE Standards of Quality.
FY21 School Board’s Adopted Budget Financial Section 101
The City Transfer, deemed essential to the support of School Ops School Debt City Ops City Debt MPCS operations for FY21 50 was $1,068,458 higher than Millions FY20. This 8.66% requested increase represents 10% of 40 the revenue lost to MPCS between FY2013 and FY2019 with the transition away from 30 the revenue sharing agreement. During this time, the City’s General Fund 20 revenues have increased at a rate of 4% YOY. Budgeted transfers to Schools 10 increased at an average rate of 2% YOY during this period. This annual increase could be - said to cover adjustments in FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 CPI. However, it is Figure 24: Allocation of Manassas Park City General Fund Revenue insufficient to cover both increases in CPI and enrollment as seen in Figure 25: City Transfer Per Pupil (Adjusted for CPI). Even recent declines in enrollment have not translated to significant increases in per pupil expenditures. One compounding factor is 8,000 4,000 the requirement to return any unexpended 7,000 3,500 appropriations to the City at year end. Typical MPCS 6,000 3,000 year-end balances run somewhere between 5,000 2,500 $200-500K, which could provide an additional $55- 4,000 2,000 150 per pupil depending on the amount and 3,000 1,500 enrollment. Additionally, the City’s 10-year plan 2,000 1,000 provides for no increase in School funding with the 1,000 500 material decline (~$2M) in School debt that will occur - - FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 in FY2023.
Adj Operations Adj Debt Enroll (no Pre-K) For FY20, MPCS had the distinction of having the Figure 25: City Transfer Per Pupil (Adjusted for CPI) lowest budgeted expenditure per pupil
Financial Section FY21 School Board’s Adopted Budget 102
among the WABE divisions and ranks sixth of eight for the percent of locality General Fund allocated to schools. While Alexandria and Arlington set aside lesser portions of the locality’s General Fund to support school operations and debt, these school divisions boast the highest per pupil expenditures in the region – an indication of the total dollars available to those localities. Comparison of support for schools among neighboring localities for the FY20 budget places Manassas Park at the bottom with a 42% allocation to School operations and debt from the City’s general fund. This is compared to 48.9% in the City of Manassas and 49% in Prince William County. The requested increase to a total City transfer of $13,400,708 combined with projected debt payments for school construction of $6,955,232 would equate to 42.4% of the total projected FY21 City General Fund revenue ($48,099,979) per the City’s 10-year plan.
Figure 26: FY18-20 Budgeted Expenditures Per Pupil (WABE) The nationwide shutdown resulted in multiple changes to projected revenues including those from the City. The MPCS School Board Chair and Vice Chair presented the proposed budget to the City Council on April 14, 2020. During that meeting it was proposed that the City increase their contributions to schools by the unfunded portion of the VRS rate increase. This proposal was based on the concept that City increases in expenditures were limited to required adjustments in VRS payments and medical premiums. On June 16, 2020, the City Council adopted the budget for the city which included a transfer for the support of schools of $12,499,371. It should be noted that the $12,524,711 amount listed as a City Transfer in the Statement of Revenues and Expenditures – General Fund includes $25,340 in deferred revenue related to the School Calendar grant awarded in prior years. The grant was fully funded by the State in FY19 and required a local match equal to the LCI which was included in the amount transferred to the schools in FY19. When the unexpended state funds were restated as deferred revenue at the close of FY19, the schools also restated the portion related to the required local match for the unspent state revenue as deferred. With the intention of using these monies in FY21 for continuation of programs such as Project U.P. and the College Caravan, the division will move the local and state amounts from the balance sheet accounts of deferred revenue to the appropriate revenue accounts.
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Expenditures Most expenditures in the General Fund are Maintenance Facilities Transportation 3,372,611 - directed at instruction. The graph shows that 2,129,589 8% 0% 75% of division expenditures from the General 5% Fund relate to classroom instruction and the Attendance & Health 479,146 instructional technology that is used there. 1% Expenditures for technology that do not directly relate to classroom instruction make up a mere Administration 2,123,871 4% of the General Fund budget. 5% MPCS is pleased to note that true Administrative Technology costs, once Attendance and Health are separated 1,674,228 from the 62000 functions, come in at 5% of 4% Instruction 32,075,196 General Fund expenditures. Most non-profit Instructional 75% organizations tout results in the 8-10% range. Technology This statistic seems to indicate that the division 1,018,765 has room to expand administrative services; a 2% positive for the division considering ever- Figure 27: General Fund Expenditures by Function increasing state and federal mandates. The General Fund contains approximately 2,450 accounts. Use of this array of account numbers gives MPCS the ability to report expenditures by fund, function, object, and program, as defined and required by the VDOE. In order to comply with Every Student Succeeds Act (ESSA) legislation, where possible, expenditures are classified by school. Project coding is also included to assist MPCS with evaluating the cost of specific projects or activities. Except for just under 14 FTEs funded by federal grants and 33 FTEs related to the SNP, the remaining 449+ FTEs are supported in the General Fund. Most of the budget development process is spent calculating and revising estimates for the salaries and supplies associated with the General Fund. Due to this quantity of information summarized in the General Fund, discussions about specific assumptions or calculations are best explained by program which occurs in the next sections of this document as follows: Summary of Instructional and Student Support Programs The information in this section provides a description of the programs that are supported by the Federal and General Funds. These are the major activities of the division. Instructional Departments Information is provided related to schools and division departments actively focused on the instruction of students. This information includes positions by type and financials by object. The financials are a summary of expenditures contained within both the Federal and General Funds. Since the Federal Fund equates to 3.3% of the General Fund, it can be assumed that much of the financial information relates to the General Fund. Where feasible enrollment trends and projections are provided. Division-Wide Support Departments This section focuses on expenditures outside of instruction. However, the structure and format of this section resembles that of the Instructional Departments. Of the $9,869,074 outlined in this section, approximately $191,000 is associated with Federal Funds.
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Major Shifts Expenditures previously captured in the Capital Fund have been absorbed into the General Fund. This creates a significant increase in Capital Purchases within the General Fund for FY21-24. Commonwealth revenues for the technology component of the VPSA grants have also been added to the General Fund. However, most of the funding for the Capital Fund came from accumulated fund balance. The balance was returned to the Governing Body and funding for capital projects is now included in the General Fund. Fund Balances Fund balances have been presented as accumulating in the General Fund. Talks with the City Governing Body may result to a change in this practice so that amounts can be accumulated. If achieved, MPCS would adopt a regulation outline what portion of any fund balance would be saved to mitigate future recessions or cash flow concerns, and what portion would be available to fund capital projects. Financial Forecast The forecast for FY22-24 relies on a maintenance of the status quo based on the following assumptions: • Salary increases of 3% annually. This is slightly less than the rate experienced over the last five years. Increases in certain instructional positions for students with additional needs (EL or Sped) and specific positions for division-wide support may be needed during the forecast period. However, overall positions may not grow a much during due to the anticipated decline in enrollment. • Benefits increases of 5% annually. This is less than the rate experienced by the division over the last five years. • Capital Purchases are set to increase at a rate of 1% per year. This conservative estimate provides MPCS with just under $1M for these efforts each year. Should concerns about aging roofs, HVAC systems, and other major mechanical and structural units become pressing needs, the division may have insufficient funding for repairs. • Special Education Regional Tuition — Assumed to decline at a rate of 5% annually. MPCS estimates that it will cost the division $500K per year for two consecutive years to exit the Regional Program. This forecast assumes that the state allows MPCS and other school divisions to back out of the program gradually. • Purchased Services and Materials — All other purchased items are assumed to increase at a standard rate of inflation of 2% per year. • Federal Revenue (Federal Fund) — Set at 1% annually. Unexpected grant awards combined with changes in personnel have caused annual changes in federal reimbursements to fluctuate between - 8.68% and 25.83% between FY17 and FY20. • Local and Federal Revenue (SNP) — These have been set to decline at rates of -2% and -1% respectively based on trends. MPCS must investigate the cause of these trends and develop plans to reverse them. • Commonwealth Revenue (SNP) — Conservatively estimated at 5% annually, or just over the annual change from FY17-20. Large influxes of funding for the SNP included in the Governor’s FY21 plan are assumed unlikely to repeat. • Local Revenue (General Fund) — The impact of the reduction of the Special Education Regional Program will be felt in local revenue which is set to decline at 5% per year. • Commonwealth Revenue (General Fund) — Conservatively estimated at 3.5% YOY which approximates the increase experienced over the last two years although the five-year average is 4.15%.
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• City Transfer — The forecast assumes that MPCS receives the requested amounts for FY21 and that future increases are set at 1.5% YOY. The division will need to continue to negotiate with the City to increase funding at least at the rate of inflation. Not included are the implications of the following: • Significant changes in enrollment or demographic make-up of the student population. MPCS has experienced each of these phenomena in the last decade. • Increases in the LCI decreases state funding for MPCS. This is a real possibility with the development activities occurring within the City. This positive impact for the community will require additional City funding for the schools to offset the decrease in state revenue. Projected changes will need to be closely monitored. Overall, MPCS is in a precarious position. Failure to receive additional funding from the City over the next few years may severely limit the division’s ability to attract and retain employees, cover the cost of inflation for everyday materials, and make repairs necessary to keep facilities in good condition. This is evident by the accumulating negative fund balance in the forecast for the General Fund. While the city officials and staff are attempting to boost revenues with the development of a mixed use downtown area, the proposed new housing units would place an additional burden on the schools’ already stressed physical resources.
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Summary of Instructional and Student Support Programs Understanding the budget is aided by understanding the various instructional and student support programs offered by Manassas Park City Schools. Financial support for these programs is provided by the Federal and General Funds. Although financial information is not provided for each program, a summary for each Instructional Department and Division-wide Support Department is provided in the two sections immediately following. General Instruction Preschool Instruction Manassas Park City Schools offers free preschool programs through state and federal grants. Children who attend one of the MPCS Preschool Program participate in a variety of educational activities, receive medical and dental referrals, and participate in the USDA food program. Services are also offered to meet the special needs of children with disabilities. Preschool activities help children grow mentally, socially, emotionally, and physically. Elementary Instruction All disciplines in which instruction is required by the state are included in elementary instruction. Daily instruction is provided in the areas of English/language arts, mathematics, science, and social studies. Lessons in art, physical education, music, citizenship, library/media skills, and STEM are provided on an alternating basis. In addition, students receive push-in instruction related to the proper use of technology. Middle School Instruction All disciplines in which instruction is required by the state are included in elementary instruction. Daily instruction is provided in the areas of English/language arts and mathematics throughout the school year while science and social studies are provided daily in alternate semesters. Students have opportunities to complete their schedule with instruction in art, music, physical education, CTE/STEM, family and consumer sciences, or world languages. High School Instruction High School Instruction is provided in a 4x4 schedule where students focus on four classes each semester. Along with state required instruction in English, mathematics, science, social studies, physical education, and world languages, MPCS offers courses in CTE/STEM, art, and music. Career and Technical Education The CTE curricula are focused around six program-specific areas: business and information technology, family and consumer sciences, health and medical sciences, marketing, technology and engineering education, and trade and industrial education. Students enrolling in a CTE course study the technical applications of many occupations while preparing for higher education and/or employment opportunities. This program provides a variety of career and technical education courses in middle and high school to develop workplace readiness skills. Students can earn industry credentials associated with their chosen career pathway. In addition, course offerings and content are continually reviewed to ensure that work-based learning is incorporated into the curriculum and relevant career pathways are available to students. Course work is being developed and expanded in the areas of STEM.
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Science, Technology, Engineering, and Math The STEM programs are designed to provide authentic learning experiences for all students through an interdisciplinary and applied approach. The curriculum is focused on developing skills in the areas of critical thinking, communication, collaboration, creativity, and citizenship (the 5Cs). STEM Labs at Cougar Elementary begin with playful inquiry, exploration of science and engineering concepts, and nurturing each child’s natural creativity and curiosity as they approach authentic problems. At Manassas Park Elementary, the STEM Labs explore the Engineering Design Process to solve problems and develop new ideas. Students build their STEM literacy skills as they work to identify and use STEM concepts and processes to solve problems in everyday life. At the secondary level, STEM programs blend into one program area of the CTE Program. Students have the opportunity to explore careers and earn credentials in areas such as robotics, cybersecurity, mechatronics, and more. Fine Arts The Fine Arts program provides a comprehensive, sequential, and cumulative arts education for students in kindergarten through Grade 12. Elementary art and general music are provided to all students in kindergarten through Grade 5. In addition, at the elementary level, band instruction is provided to all students in Grade 5. Students in Grades 6 – 12 may enroll in a wide range of elective course offerings in general and chorale music, band, theater, and visual art. The MPCS fine arts programs promote the development of Portrait of a Graduate attributes by encouraging students to become critical thinker, creative problem solvers, and effective communicators. Reading Initiatives Reading Specialists at the elementary campus provide and additional instructional resources for elementary students and teachers. With the support of the Division Literacy Specialist, MPCS develops and/or purchases materials to support differentiated instruction in language arts. Specific programs such as Reading Eggs and professional development support high achievement in reading and writing with the goal of enabling all elementary students to read at or above grade level by the end of second grade. These supports help students demonstrate attainment of the Virginia English/Language Arts Standards of Learning at the end of Grades 3 – 5. MPCS Connects! (Instructional Technology) The fundamental purpose of the MPCS Connects! program is to advance learning and empower all members of the MPCS community to use technology as an essential learning tool with a focus on results. The program aims to develop the capacity of students, teachers and instructional leaders in using technology to improve instruction and learning; support the use of technology to differentiate pace, content, product time, and location; and to develop critical thinking, communication, collaboration, and creativity skills for all learners. Family Life Education Family Life Education (FLE) provides K-12 students with age-appropriate knowledge and skill to make healthy, responsible, respectful, and life-enhancing decisions related to human growth and development, human sexuality, relationships, and emotional and social health. Program content and organization are consistent with both state mandates and the values of the Manassas Park community. FLE instruction is a partnership between parents and schools in supporting the attitudes essential to the development of strong families, positive relationships, and a healthy community. English for Speakers of Other Languages ESOL services are offered at all schools in MPCS. Students who are found eligible for ESOL services develop English language proficiency in tandem with content concepts and skills to demonstrate understanding of grade-
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level standards. Specialized instructional techniques and resources are used to foster English language development and proficiency. Nontraditional Programs MPCS offers nontraditional programs as an additional way to personalize learning for students that need academic and/or behavioral supports. For academic offerings, the Office of Nontraditional Programs utilizes a blend of face-to-face instruction and online learning options to support learners from credit recovery classes through Advanced Placement courses. Using this model, students can earn credit for classes in which they were not successful in the past, take classes that are not offered as part of the typical course catalog, take classes for initial credit, and/or take Advanced Placement classes that are not currently offered during the regular school day. Cougars’ Connect The Cougars’ Connect Program provides in-class support to students taking online classes throughout the school day. Content-area teachers provide direct support to students working independently on courses from various Virginia Department of Education-approved online course solutions. Students enrolled in this program typically attend the Cougars’ Connect class daily, which provides flexible workspaces and innovative learning spaces to meet students’ needs. The Office of Nontraditional Programs also help students whose behavior and/or life circumstances could result, or have resulted, in an interruption of their education or in their dropping out of school. The population consists of: • students with family requirements such as parenting a child or caring for parents/siblings • students for whom English is a new language • older students who have had a break in their education and are returning to earn a diploma • working students who need a flexible schedule • students with medical needs that prevent regular attendance • students with behavioral challenges Achievement, Integrity, and Motivation (AIM) Program AIM was designed for students whose classroom behaviors have resulted in interruptions of their education. This program operates on a reduced day, and provides direct content teacher support to students taking online classes. Additionally, behavioral supports and a small group setting are in place to ensure that the student will be successful. Individual Student Alternative Education Plan (ISAEP) Program The ISAEP Program prepares students who are at risk of dropping out of public high school to take the General Educational Development Test (GED®). While the focus of the program is on test preparation, students also receive career school counseling and career and technical education. Students must meet enrollment requirements, including a passing score on the GED Ready® Official Practice Test. Out-of-school support provides continuity of educational services between the classroom and home, health care facility, or other situation for a student who, because of illness or disciplinary action, is unable to attend school. Homebound Instruction provided to students who are confined at home or in a health care facility for periods of time that would prevent normal school attendance. Referrals that include medical documentation may be made for students who miss a minimum of 20 consecutive school days due to a medical condition. Students who lack the stamina to attend all classes may receive homebound instruction on a part-time
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basis. There are also circumstances in which students may qualify for intermittent homebound services if they are only able to attend school sporadically due to medical treatments or relapses. These services are mandated by the Code of Virginia (8VAC20-131-180). Home-Based Education Home-based instruction is provided through the IEP process to special education students who have been removed from a school setting for disciplinary or other reasons. Services for home-based students are consistent with those provided to homebound students. Students suspected of having a disability also receive home-based services during the disciplinary process, pending evaluation and determination for special education services. Temporary academic support is available for students who are unable to attend school due to a principal’s out-of-school suspension with a referral to the Division Superintendent. The goal of temporary academic support is to keep the student as engaged as possible with classroom instruction to minimize academic loss. Students in the disciplinary process who receive special education services are eligible to receive temporary academic support for the period of the suspension in advance of any home-based services recommended by an IEP team. Once home-based or IEP-determined services begin, temporary academic support is replaced by these services. Early Identification Program The Early Identification Program (EIP) is a multi-year college preparatory program for first generation college- bound middle and high school students. The mission of the EIP is to inspire students towards a higher education and the development of professional goals. Using a holistic approach to educate students, the EIP strives to maximize student potential and achievement. In partnership with local school divisions, the private sector, and the George Mason University (GMU) community, the EIP’s goal is to improve students’ quality of life by providing academic enrichment, personal development, and community engagement; thus, ensuring that students are equipped with the knowledge and skills to become productive and responsible global citizens. Advanced Academics Gifted and Talented Education (GATE) The division seeks to find those students who demonstrate remarkable strength, or the potential for remarkable strength in both the verbal and quantitative domains. The eligible student will demonstrate triangulated strength in aptitude in both the verbal and quantitative domains through norm referenced aptitude and/or achievement testing, substantiated through reports of similar strengths through teacher and parent observations and assessments, and when those strengths are demonstrated through actual performance a standardized portfolio. Such strength includes evidence that the student’s mental age is at least two grades above that of his/her chronological peers. The delivery of services will utilize independent research and small-group activities in various classroom settings to facilitate student movement to an appropriate level of accelerated services. Advanced Placement The Advanced Placement (AP) Program provides rigorous academic college preparatory courses in six major fields of study: English, math, science, social studies, world languages, and fine arts. AP courses are open to all students who have completed the required prerequisites. Students enrolled in an AP course that register and take the associated end-of-course AP exam may receive college credit based upon the examination score. Governor’s School The purpose of The Governor’s School at Innovation Park is to educate students in the related fields of science, technology, engineering, and mathematics to prepare them to contribute to the global
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community of the 21st century. The vision shared by the faculty and participating school divisions (MCPS and PWCS) is to allow students to encounter a range of opportunities encouraging intellectual and academic excellence. The instructional design of the program integrates strands in biology, chemistry, and physics with mathematics, with concepts of engineering and technology and laboratory research. Learning experiences will focus on real-world research with mentorship opportunities in business, industry, government, and university settings. Special Education Instruction The Special Education Instruction program provides instructional services to meet the individual needs of students with learning disabilities, emotional disabilities, and autism. A continuum of services is available at every school. Comprehensive services are provided at selected sites where more intensive staffing and clinical support are available. The services assist students in developing academic skills, meeting graduation requirements, and acquiring the social, emotional skills needed to be successful in school and community environments. Embedded in this program are extensive training resources and supports for special education teachers, instructional aides, school-based administrators, and other staff to meet the needs of students with disabilities. Building capacity through collaborative processes, providing specialized expertise to support the unique student needs in teaching and learning, supporting best practices and staff accreditation, and promoting educational access through inclusive practices are the primary areas of emphasis for professional learning. Early Childhood Identification and Services The Early Childhood Identification and Services program serves children with developmental delays ranging in age from 20 months to five years. Children referred for evaluation for special education services are served by ECSE staff. ECSE provides initial screening and evaluation of preschool-aged children with known or suspected delays in development and determines eligibility for special education. Once educational delays are identified, children and families are provided both direct and consultative services in a variety of environments, including the home or community, in community preschool sites, and in early childhood special education classes at CES. These services are provided by early childhood teachers. Adapted Curriculum The Pre-K – 12 Adapted Curriculum program provides direct and indirect support to school in the instruction of students with low incidence disabilities of autism, intellectual disabilities, noncategorical, and physical disabilities. Special education services for students with low-incidence disabilities are designed for students who exhibit moderate to significant delays in the areas of language, communication, cognition, socialization, and adaptive functioning that impact their ability to demonstrate progress in the general curriculum. Assistive Technology for Students with Disabilities Assistive technology devices required by students with disabilities include hardware, software, and stand-alone devices. It can be any item, piece of equipment or product system, whether acquired commercially off the shelf, modified, or customized, that is used to increase, maintain, or improve the functional capabilities of children with disabilities. Almost any tool can be an assistive technology device except for surgically implanted equipment as defined in IDEA. Excluded are medical devices that are surgically implanted including the replacement of such device. Equipment considered assistive technology is very broad and gives IEP teams the flexibility that they need to make decisions about appropriate assistive technology devices for individual students. Assistive technology includes technology solutions that are generally considered instructional technology tools, if they have been identified as educationally necessary and documented in the student’s IEP.
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Extended School Year (ESY) Special Education Services This program provides special education services for students with disabilities who require services beyond the normal school year for the intent of providing a free and appropriate public education in accordance with the student’s IEP. ESY services are necessary to prevent the benefits a child has received during the regular school year from being significantly jeopardized. Eligibility, as well as scope and nature of these services is determined by each student’s IEP team. ESY Services address individual student goals in reading, math, social skills, and/or life skills. The program can include consultative, itinerant, resource services, and/or direct instruction at all levels. For example, some students work at home under parental guidance and teacher consultation. Others participate in an ESY learning community working on specific ESY goals. Special Education Regional Program The Special Education Regional Program provides a mechanism for school divisions to cooperate and share resources to serve children with low incidence disabilities where there are not enough children in one division to create a classroom or program. MPCS participates in the Northern Virginian Special Education Regional Program (NVSERP) with Manassas City Public Schools and Prince William County Schools who currently serves at the program’s fiscal agent. The NVSERP is governed by a joint board with representation from participating school divisions in accordance with the Board of Education Regulations Governing Jointly Owned and Operated Schools and Jointly Operated Programs and related Code of Virginia provisions. Special Education – Related Services Speech and Language Speech Pathologists provide assessment and interventions for students with speech/language disorders. Speech-language pathologists collaborate with educational teams to provide services to students through a continuum of serve delivery options. Specialized instruction is delivered through a collaborative team approach to support student learning and provide access to the curriculum. Physical and Occupational Therapy Services Physical and Occupational Therapy Services supports students with disabilities when an IEP team determines physical and/or occupational therapy services are required for the student to access, participate in, and benefit from the educational program and engage meaningfully in school, home, and community experiences. Physical therapists collaborate with team members to address safety concerns, facilitate access to learning activities, and support functional mobility throughout the school environment. Occupational therapists collaborate with team members to facilitate participation in meaningful daily living, school task, work and play occupations. Therapy services address the performance needs of students at all grade levels as they access the curriculum and learning environment, participate in school activities, and prepare for their transition out of school and into the community. Therapy service practitioners identify and address risk factors and behaviors that may impede functioning and participation; promote health and wellness; and enhance engagement in meaningful tasks, roles and routines. Services are delivered collaboratively through participation in classroom instruction, providing training and technical assistance, and serving on problem solving teams.
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Student Support Services School Counseling Services K-12 school counseling programs align with and support the instructional mission by promoting and ensuring academic success and college and career readiness for all students. Professional school counselors, directors of student services, career center specialists, and MPCS School Counseling Services work collaboratively as leaders and advocates to close achievement and opportunity gaps. School counselors collaborate with teachers, administrators, school psychologists, social workers, support staff, parents and/or gradians, and community leaders to address the academic, career, and social/emotional development of all students. Through these collaborations, school counseling professionals prepare students to be independent thinkers, responsible citizens, and life-long learners. MPCS school counseling programs are aligned with the Virginia Department of Education Standards for School Counseling programs in Virginia and public schools. School Psychology Services Psychological services provide a coordinated, comprehensive, culturally competent, and effective mental health services designed to eliminate barriers to students’ learning in the educational setting. The goal of psychological services is to positively impact the academic and social/emotional development of all students through provision of mental health services that build resiliency, life competencies, and good citizenship. The MPCS School Psychologist is a mental health professional with specialized training in education and psychology. In the educational setting, they promote social and emotional development and positive mental health, as well as address psychosocial and mental health problems. The School Psychologist is a partner in education, working with students, their families, and school staff to ensure students achieve academically, exhibit positive behavior, and are mentally healthy. MPCS follows the Model for Comprehensive and Integrated School Psychological Services practice model published by the National Association of School Psychologists. Primary focus is on the delivery of coordinated, evidence-based services delivered in a professional climate by appropriately trained and ethically practicing school psychologists who receive regular supervision and continuous professional development. School psychologists provide federally mandated services in accordance with IDEA, in addition to implementing research-based prevention and intervention services Student Assistance Program The Student Assistance Program provides a variety of supports to students to assist them in being successful in their academic environment. Supports are provided in the form of staff training, resources for parents, consultation with specific cases, education in the areas of suicide and bullying prevention, and engagement in programs that aim to assist students in making good choices. Nursing and Health Services The overriding goal of the nursing staff is to advance nurse practices to keep students healthy, safe, and ready to learn. This goal requires an ongoing review of current programs and services to identify gaps and propose health‐related programs that can maximize the potential of each student. It is the responsibility of school nurses to maintain a competent level of nursing practice and professional performance. Nursing is the promotion and optimization of health and abilities; the prevention of illness and injury; the alleviation of suffering when identified; and student intervention and advocacy. The Manassas Park School Health Program is built on a model put forward by the Center for Disease Control in 2007. This eight‐point model consists of: (1) health education; (2) health services; (3) healthy
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school environment; (4) physical education; (5) nutrition services; (6) health promotion for school staff; (7) counseling, psychological, and social service; and, (8) parent and community involvement. As guided by the above model, school nursing components and related services includes: • Direct care of students and staff, • Leadership and delegation of health‐related education and advocacy, • Ongoing review and situation‐specific updates to programs and policies, • Screenings and referrals of health concerns, • Oversight and promotion of a healthy school environment, • Acting as liaison between school, family, community, and health providers. Parent and Community Liaisons Parent liaisons serve as communication, cultural language, and information links between the student’s home and the school to improve student achievement. They welcome and familiarize families with the school’s resources, culture, policies, procedures, and practices while working with school personnel to develop strategies for engaging and involving families as peers and partners in the students’ education. These staff are located at each school and work closely with the school leaders to support parents. Homeless Student Services MPCS staff work together to serve the homeless students and families in Manassas Park City, as well as students in foster care. This includes the coordination of a variety of educational services under the McKinney-Vento Homeless Assistance Act and the Fostering Connection to Success and Increasing Adoptions Act of 2008. Summer Programs Manassas Park City Schools is committed to providing programs that offer opportunities for students to learn throughout the summer. Centrally funded intervention programs focus on providing opportunities for targeted students to: • Build the skills, habits, and knowledge needed to be successful in future academic pursuits • Make progress toward on-time graduation • Establish and maintain a habit of reading throughout the summer Kindergarten Bridge Summer Program This one-week summer program is offered to rising kindergarteners who have been identified as not having Pre-K experience. Students have the opportunity to develop and/or strengthen executive functioning skills and school behaviors through participation in circle time, read aloud, and centers. The program includes parent involvement opportunities and is intended to promote a smooth transition to kindergarten for students and their families. 9th Grade Bridge Summer Program The 9th Grade Summer Bridge Program is a free enrichment program designed to help incoming Grade 9 students make connections with future teachers and classmates while providing academic supports for the transition to high school. Staff share MPHS expectation and procedures while providing fun and creative opportunities to teach time management skills. Students participate in team building activities and discover how to get involved in extra-curricular activities.
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AP Academy High school students enrolled in an Advanced Placement course may elect to participate in a 3-day summer AP academy. Students work on activities related to the AP course for which they are enrolled. In addition, students are introduced to strategies to manage time, prioritize options, and organize responsibilities. These activities help students prepare for the rigor and workload associated with AP course. Credit Recovery Credit recovery summer classes provide the opportunity for students who had previously failed a high school course to retake the course and earn credit toward graduation. Students may enroll in one SOL course from one of the following disciplines: English, math, science, or social studies. Courses are not taught if fewer than five students register. Project Graduation High school students who have passed an SOL course but did not pass the SOL exam are eligible for Project Graduation. This two-week focused review prepares students to retake and pass an SOL exam needed to complete graduation requirements. Activities and Athletics The activities and Athletics program provides opportunities for students in a variety of areas including student government, student publications, and special interest groups, as well as participation in athletic programs. Most of the activities require only an interest, some a try-out, other a special skill, but MPCS attempts to offer something of interest for everyone. At the high school level, 20 percent of the student population participates in at least one athletic program. The division is working to develop the means to track activity participation. These extra-curricular options provide a rich opportunity for students to connect with the school and community, develop and gain leadership experience, and support the academic success of students while fostering a positive school culture. • At the elementary level, MPCS provides opportunities for students in physical fitness, general interest clubs, and music groups. • At the middle school and high school level, MPCS provides opportunities in athletics, student government, performing groups, honor societies, and special interest clubs. • At the high school level, MPCS provides opportunities in academic teams, athletics, student government, student publications, performing groups, honor societies, service groups, and special interest clubs.
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Instructional Departments Financials presented in this section are subsets of the Federal Fund and General Fund. The sum of all financial data included the Instructional Departments and Division-wide Support Departments equals the sum of those two funds. This information provides an in-depth look at the building and department level goals and the underlying decisions that impact the FY21 budget development. Virginia Preschool Initiative VPI is a needs-based program that serves students who are 4 years old on or before September 30 and meet certain financial criteria. This program supports the educational, social, and emotional needs of at-risk students to prepare them for kindergarten. Using the Creative Curriculum; students learn social emotional objectives, large and fine motor/physical skills, language and literacy through letters and sounds, cognitive development, number concepts and operations. Using technology, students learn social studies and science to demonstrate scientific inquiries, complete performance tasks, and explore people, places and geographic locations. All these skills collectively work together in a comprehensive developmentally appropriate kindergarten readiness program.
Cherie Warren Recent Accomplishments Lead Teacher The VPI program in Manassas Park was awarded a 5 out of 5 rating from the Virginia Quality Rating system in 2018. This award is achieved by only 3% of preschools throughout the state. For the 2018-2019 school year the division increased the seats available in the program from 36 to 72 thereby eliminating the waitlist for participation in the program. For the 2019-2020 school year, enrollment remained consistent at 72 students with additional inclusion time throughout the school day. In the Fall of 2019, VPI was awarded a grant for $1,500 through the BELL Foundation to create a hands-on STEM (science/fine motor) child base center. With the growth of one-to-one Chromebook in kindergarten, VPI classrooms now have a technology-based center to enhance the technology component in the classroom. This was accomplished by repurposing tablets from CES after the MPCS Connects! roll-out of Chromebooks through kindergarten. Focus for FY21 The VPI 2-year program goal is to build a better home-school connection. In the Fall of 2019, staff began home visits and hosted 2 Parent-Toddler Make and Take events. The plan for the 2020-2021 school year includes adding two home visits a year, and continuing to improve the preschool registration process to make it easier for parents. In the Fall of 2019, the VPI program received the newest edition of The Preschool Creative Curriculum which included, picture books, big books, interest cards, and 6 theme-based study guides. These materials enhance and enrich the VPI pacing guide to cover all areas of preschool development. For the 2020- 2021 school year, the teachers will continue to learn and practice many of the new strategies and skills laid out in this program and collaborate to enhance the VPI program. Efforts continue to reach the Virginia Quality Standards and enhance the 2 classrooms added in the 2018-2019 school year by adding materials and furniture.
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Enrollment
90 80 70 60 50 Actual 40 Projected Students 30 20 10 0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fiscal Year Enrollment in the VPI program doubled in FY19 from 36 to 72. A total of 88 slots are allotted to MPCS within the governor’s proposed budget. Passage of legislation proposing an increase on the cap from 18 to 20 students per class will allow the division to increase enrollment slightly. The division does not plan to further increase the number of students served by this program if an increase in the number of classrooms and staff is required. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Teacher 2.00 2.00 3.00 4.00 4.00 — Instructional Aide 2.00 2.00 4.00 4.00 4.00 — Total 4.00 4.00 7.00 8.00 8.00 —
Since administrative and other functions are provided by CES staff for all preschool operations, only teachers and IAs are included in the position list. However, the unique nature of the three preschool programs require that students, positions, and financial expenditures are tracked separately. The addition of two VPI classrooms for the 2018-2019 school year have eliminated the waiting list that previously existed. MPCS will continue to reach out to the community to educate them about the availability of the Pre-K programs, but will not add any additional classrooms until a need is evident. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 198,724 $ 205,017 $ 320,482 $ 383,430 $ 402,391 $ 18,961 Benefits 67,462 77,499 118,709 146,040 156,603 10,563 Contract Services — — — — — — Other Charges — — — — — — Materials and Supplies 1,855 2,000 13,982 1,300 1,728 428 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 268,041 $ 284,515 $ 453,172 $ 530,770 $ 560,722 $ 29,952 Note: Numbers may not add due to rounding.
FY21 School Board’s Adopted Budget Financial Section 117
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Materials and Supplies The expenditures that are listed for the 2020-2021 budget are items to enhance the child-based centers. This includes; more fine motor and hands on building in the construction and block area, incorporating more real-life experiences in dramatic play center, and utilizing technology to develop reading strategies in the library.
Financial Section FY21 School Board’s Adopted Budget 118
Head Start Head Start is a federally funded program for 3 or 4-year-old children from low-income and at-risk families. Children who attend Head Start programs take part in a variety of educational activities, receive medical and vision screenings, and participate in the USDA food program. School readiness, social/emotional development, and creating meaningful connections with adults and children are the primary goals of Head Start. Parent involvement is strongly encouraged both in the classroom and at home. Head Start teachers and family advocates engage parents in their children’s learning and help them progress towards their own educational, literacy, and employment goals. Recent Accomplishments The Head Start Program in Manassas Park was awarded a 4 out of 5 rating from the Amy Brooks Virginia Quality Rating system in 2019. The rating system is based on the following Lead Teacher areas: Basic Health and Safety, Education and Qualifications, Curriculum and Assessment, and Environment and Interactions. The rating system is committed to continuous improvement of early childhood programs. A toddler fair “make-and-take” was organized to encourage parents to teach their children using items they can find at home. In conjunction with the other PreK programs parents were invited to the Manassas Park Community Center to provide parents strategies on how to support the early learning of their children. Sessions were provided on early math and literacy skills as well as information on developmental milestones. Focus for FY21 In the 2020-2021 school year, Head Start will continue to develop strategies to improve deeper thinking in students. Using various questioning strategies, teachers and instructional aides will seek to enhance student ability to verbalize their thinking. Enrollment
40 35 30 25
20 Actual
Students 15 Projected 10 5 0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fiscal Year Enrollment in the Head Start program has remained at 36 students since the inception of the program. While minor fluctuations have occurred from year to year, no significant or consistent changes are projected in the enrollment for this program.
FY21 School Board’s Adopted Budget Financial Section 119
Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Teacher 2.00 2.00 2.00 2.00 2.00 — Instructional Aide 2.00 2.00 2.00 2.00 2.00 — Total 4.00 4.00 4.00 4.00 4.00 —
Since administrative and other functions are provided by CES staff for all preschool operations, only teachers and IAs are included in the position list. However, the unique nature of the three preschool programs require that students, positions, and financial expenditures are tracked separately. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ — $ — $ 2,191 $ 160,463 $ 166,181 $ 5,719 Benefits (1,072) — (2,410) 52,833 50,779 (2,054) Contract Services — — — — — — Other Charges — — — — — — Materials and Supplies — 4,769 — 200 200 — Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ (1,072) $ 4,769 $ (219) $ 213,495 $ 217,160 $ 3,665 Note: Numbers may not add due to rounding.
PWCS serves as the financial agent for these programs and reimburses MPCS for certain salaries, benefits, and operational expenditures. Year-end accounting requires that the Head Start and Special Education Regional Program revenues received as reimbursement from PWCS, and equivalent expenditures, are reversed to appropriately express the revenues and expenditures for the annual audit and ASRFIN submitted to the state. Without this modification the revenues and expenditures would be double counted in state summaries, since they would be shown in both the MPCS and PWCS financials. Although these reimbursements are reversed against the associated expenditures at year end, they must be included in the budget due to the appropriation process in place between the City and Schools. For this reason, actual financials for FY17-19 show very different amounts than those in the budget. Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21.
Financial Section FY21 School Board’s Adopted Budget 120
Early Childhood Special Education The ECSE program provides special education services to all children ages two through five who qualify under Part B, IDEA, and Section 619. The ECSE program provides a free appropriate public education in the Least Restrictive Environment (LRE) to all children who are eligible at no cost to their families. The services that are provided are based on the child’s IEP which is developed in collaboration between MPCS staff members and the families of each child found eligible for ECSE services. Early Childhood Identification & Services – Child Find Child Find is the process of identifying children with potential special education needs as well as educating the community about child development and the importance of early intervention. Child Find screenings are free to residents of MPCS whose child Jonna McCuin between two and five years old. Lead Teacher Recent Accomplishments The ECSE program in Manassas Park along with the VPI program started parent training sessions for all parents with children up to 5 years old. The sessions are designed to support parent education and child development and are held at the Manassas Park Community Center. The ECSE program has also increased inclusion service minutes for children preparing for kindergarten. Focus for FY21 For the 2020-2021 school year, the ECSE program will continue to provide free appropriate public education in the LRE for all children who are eligible. The ECSE staff will accomplish this by continuing to serve children in their LRE and by expanding Natural Environment services. By expanding Natural Environment services, staff can conduct natural environment observations as well as home visits to build a stronger relationship between school and home. Enrollment
30
25
20 Actual 15 Projected Students 10
5
0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fiscal Year
Enrollment in ECSE spiked in both FY18 and FY20 requiring an increase in classrooms and or staffing. The division will continue to monitor enrollment and make adjustments based on the needs of students requiring services.
FY21 School Board’s Adopted Budget Financial Section 121
Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Teacher 1.00 2.00 2.00 2.00 3.00 1.00 Instructional Aide 1.00 1.00 1.00 2.00 2.00 — Total 2.00 3.00 3.00 4.00 5.00 1.00
An increasing number of children are being found eligible for ECSE. Limits on class sizes and caseloads required the addition of one teacher after the start of the 2019-2020 school year. No other additions are included in the FY21 budget. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 83,122 $ 125,603 $ 139,707 $ 161,248 $ 230,657 $ 69,408 Benefits 28,538 46,784 55,295 56,351 81,075 24,725 Contract Services — — — — — — Other Charges — — — — — — Materials and Supplies 762 2,597 817 1,000 1,900 900 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 112,422 $ 174,985 $ 195,819 $ 218,599 $ 313,632 $ 95,033 Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Materials and Supplies Addition materials needs to outfit the new classroom created in FY20 are the source of the increase for FY21.
Financial Section FY21 School Board’s Adopted Budget 122
Cougar Elementary School There are 724 students from many different backgrounds supported by approximately 80 staff members at CES. Hands-on learning with real-world applications is a key strategy to creating lifelong learners. Understanding the needs of the youngest learners creates an atmosphere of caring and support. Through Olweus, the MPCS bullying prevention program, and Bucket Filling, the CES schoolwide behavior program, students learn that caring for others is key to success. CES is proud of its strong collaborative culture.
Ann Gwynn Kristin Marbury Recent Accomplishments Principal Assistant Principal Cougar Elementary transitioned technology labs to STEM labs in 2019-2020. Every student at Cougar spends three days a week in their assigned lab creating, problem solving, and building in a hands-on environment. Each lab is supported by a teacher and instructional aide to give one-on-one support to higher level thinking. Additionally, CES implemented the one-to-one program through kindergarten completing the implementation of MPCS Connects! through the division. Mrs. Stohlman, a CES Reading Specialist, was awarded National Board Certification joining only five other teachers in the division to achieve this honor. Students at Cougar Elementary School are engaged in a variety of instructional programs that meet their specific needs. Smarty Ants is a research-driven product for foundational literacy instruction that puts young learners on the path to college and career literacy. Smarty Ants is designed to build reading skills and accelerate learning in an engaging, interactive online learning environment. Based on each student’s personalized learning path and the robust data received from Smarty Ants, over 90% of kindergarten students have mastered their uppercase letters and corresponding sounds, and almost 70% of students can now identify short vowel sounds. Utilizing Smarty Ants, second grade students now have the opportunity to engage with authentic literature to enable them to develop comprehension skills as they transition from “learning to read” to “reading to learn”. These various literacy accomplishments are being reflected on various state assessments, as well as local assessments and in daily in-class performance. Focus for FY21 In 2020-2021 students will continue to develop skills to connect through digital platforms to the community and incorporate higher level thinking across content areas. Using STAR 360 Assessment suite, skill recommendations are based on the median score for classes and differentiated instructional groups. Using these skills as a starting point for mathematics instructional planning, the focus for FY21 will include understanding standard measurement units, finding patterns when adding and subtracting, and identifying fractions as a part of a whole in second grade. First grade will focus on ordering whole numbers to 120, recognizing number models, and identifying equal parts. Using STAR 360, kindergarten will continue to prioritize reading high-frequency words by sight, identifying, matching, and distinguishing consonant and short vowels sounds, and decoding single- syllable CVC words.
FY21 School Board’s Adopted Budget Financial Section 123
Enrollment
1200
1000
800
600 Actual Students 400 Projected
200
0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fiscal Year Due to the annual decrease kindergarten enrollment for the last several years, the overall enrollment of CES has also declined. Class sizes for incoming kindergarteners are expected to stabilize and any further reduction is not expected to be significant. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Principal 1.00 1.00 1.00 1.00 1.00 — Assistant Principal 1.00 1.00 1.00 1.00 1.00 — Clerical 3.36 3.00 3.00 3.27 3.77 0.51 Teacher 55.00 51.00 55.00 56.00 56.00 — Instructional Aide 17.80 18.00 17.00 14.00 14.00 — Media Specialist 1.00 1.00 1.00 1.00 1.00 — School Counselor 1.00 2.00 2.00 2.00 2.00 — Specialist — — — — — — Other Professional — — — — — — School Nurse 1.00 1.00 1.00 1.00 1.00 — Total 81.16 78.00 81.00 79.27 79.777 0.51 Note: Numbers may not add due to rounding.
Clerical Changes to clerical staff are resulting from the increase in hours allotted to the Parent Liaison. This position is funded with Federal dollars. Teacher One post-budget growth position for ESOL was added this fall. This will be offset in the FY21 budget by the reduction of one homeroom position based on changes in enrollment.
Financial Section FY21 School Board’s Adopted Budget 124
Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 4,437,645 $ 4,199,036 $ 4,260,681 $ 4,657,727 $ 4,571,096 $ (86,632) Benefits 1,681,366 1,525,759 1,534,287 1,677,714 1,610,928 (66,786) Contract Services 3,680 1,347 2,326 9,277 9,500 223 Other Charges 21,470 14,476 9,373 14,885 11,380 (3,505) Materials and Supplies 104.584 80.283 113,027 189,736 170,176 (19,560) Regional Tuition 685,207 210,443 214,884 227,155 277,000 49,845 Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 6,933,952 $ 6,031,343 $ 6,134,577 $ 6,776,494 $ 6,650,080 $ (126,414) Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Reductions are a function of known retirements or resignations and, in most cases, the actual savings in salary for the new personnel. Due to the extended cycle of this budget season related to the global pandemic, MPCS was able to use actual salary numbers in most instances of turnover. Contract Services Minor modifications to the specific items requested by this building resulted in a minor increase for FY21. Other Charges Minor modifications to the specific items requested by this building resulted in a minor decrease for FY21. Materials and Supplies Budget changes relate primarily to the removal of budget contingencies for unplanned kindergarten enrollment levels in the amount of $25,000. This is offset by minor increases in requests by this building. Regional Tuition While overall reductions in the Special Education Regional Program are expected to reduce tuition payments, the portion related specifically to CES has seen an upward trend.
FY21 School Board’s Adopted Budget Financial Section 125
Manassas Park Elementary School MPES is home to approximately 800 students in Grades 3-5. MPES is an innovative learning environment with a focus on providing opportunities that support students’ success in all areas, with an emphasis on academics, technology and the arts. Instructional programs are designed and differentiated to meet the unique needs of students that are inherent in the rich diversity of the school community. MPES aligns with the division’s mission to inspire the diverse school community to achieve academic excellence and positive connections to the global society. Students
Stacey Mamon Tania Brown participate in needs-based programs throughout the school Principal Assistant Principal day that include English as a Second Language, special education, reading support and gifted education. Special programs are also included as an extension of the school day to extend learning and provide new experiences for students, including academic remediation, project-based enrichment programs, and special interest clubs. These programs and clubs include VEX IQ Robotics, Creative Cougars Art Club, after school band, and Girls on the Run. The one-to-one digital initiative provides every student with individual access to a Chromebook to support their learning in all areas and promote the development of the 5 C’s (collaboration, creativity, critical thinking, communication and citizenship). MPES has dedicated significant resources to identifying students who are in need of targeted interventions, providing the interventions, and monitoring progress. As resources have been dedicated to providing interventions and remediation to students not meeting academic expectations, efforts have been expanded to enrich and challenge students through STEM opportunities, a world-class band program, an after-school language enrichment program, community experiences, and project-based learning activities. Recent Accomplishments There is much to be proud of at Manassas Park Elementary School. MPES students continue to show academic progress, even as the needs of the school community grow and change. This progress and achievement is highlighted by the success in continuing to maintain state accreditation through the Virginia Department of Education. This achievement is a direct result of the efforts of MPES’s highly qualified faculty and staff and their focus on curriculum standards, instructional best practices, and the use of data to monitor student progress and design lessons. MPES has also been successful in meeting the language proficiency needs of English Language Learners. Through increased staffing, targeted instruction, and web-based academic programs (Acheive3000 and Imagine Math) students have demonstrated notable progress in language proficiency as measured by the WIDA and SOL assessment results. Sixty-four percent of MPES English Language Learners demonstrated progress as measured by the WIDA assessment in the 2018-2019 school year. This far exceeds the target federal goal of 48% percent. MPES has been strategic and innovative in efforts to increase learning opportunities for students and expand experiences, specifically in the areas of STEM and career exploration. Last year, Manassas Park City Schools received nearly $160,000 as part of the state's Extended School Year Grant Program to support programs at MPES and CES. These grant funds support Project U.P. (Unlocking student Potential). This innovative program provides students with opportunities to explore career pathways and connect learning to real-world experiences through hands-on sessions, field trips and community partnerships. The funds will also support authentic
Financial Section FY21 School Board’s Adopted Budget 126
learning experiences for students beyond the regular school year through an expanded summer learning program.
Focus for FY21 For the FY21 school year, MPES will continue to focus on improving the academic achievement of all MPES students. Efforts will include expanding staff knowledge and implementation of instructional best practices through increased professional development, continuing to maximize the learning opportunities through the 1:1 digital initiative, and providing targeted instruction to meet the needs of English Language Learners. MPES will continue to dedicate time and resources to broadening the learning experiences that help prepare all students to be career and/or college ready. This will include Cougar S.L.A.M. (summer learning academy), STEM experiences in the Learning Labs, and an increased focus through professional learning on academic rigor and project-based learning.
Enrollment 1200
1000
800
600 Actual Students 400 Projected
200
0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fiscal Year As the smaller kindergarten classes roll up to MPES from CES, the overall enrollment at MPES has begun to decline from its peak during the 2017-2018 school year. The projected decline in FY21 will be the largest thus far as the largest MPES class (the kindergarten class of 2015) is promoted to the Middle School. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Principal 1.00 1.00 1.00 1.00 1.00 — Assistant Principal 1.00 1.00 1.00 1.00 1.00 — Clerical 3.00 3.00 3.00 3.27 3.77 0.51 Teacher 58.60 64.00 63.00 64.00 63.00 (1.00) Instructional Aide 15.00 16.00 18.00 18.00 18.00 — Media Specialist 1.00 1.00 1.00 1.00 1.00 — School Counselor 2.00 2.00 2.00 2.00 2.00 — Specialist — — — — — — Other Professional — — — — — — School Nurse 1.00 1.00 1.00 1.00 1.00 — Total 82.60 89.00 90.00 91.27 90.77 (0.49) Note: Numbers may not add due to rounding.
FY21 School Board’s Adopted Budget Financial Section 127
Clerical Changes to clerical staff are resulting from the increase in hours allotted to the Parent Liaison. This position is funded with federal dollars. Teacher One post-budget growth position for ESOL was added this fall. This will be offset in the FY21 budget by the reduction of two homeroom position based on changes in enrollment. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 4,529,809 $ 4,682,755 $ 4,628,220 $ 5,129,300 $ 5,048,770 $ (80,531) Benefits 1,584,643 1,682,402 1,652,987 1,836,676 1,796,625 (40,051) Contract Services 12,013 19,128 15,196 23,050 24,700 1,650 Other Charges 42,409 12,196 10,222 17,060 16,200 (860) Materials and Supplies 130,000 94,353 162,966 227,022 211,884 (15,138) Regional Tuition 552,410 463,996 534,356 483,918 466,000 (17,918) Capital Purchases — 9,820 — — — — Other Uses of Funds — — — — — — Total Expenditures $ 6,851,284 $ 6,964,649 $ 7,003,947 $ 7,717,026 $ 7,564,178 $ (152,848) Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Decreases result from the reduction in positions previously listed and known retirements or resignations where, in most cases, the actual savings in salary for the new personnel were known. Due to the extended cycle of this budget season related to the global pandemic, MPCS was able to use actual salary numbers in most instances of turnover. Contract Services Minor modifications to the specific items requested by this building resulted in a minor increase for FY21. Other Charges Minor modifications to the specific items requested by this building resulted in a minor decrease for FY21. Materials and Supplies Budget decreases are the result of two main changes offset by increases in requests from the building: 1. Reduction in STEM budget targeted at improved materials storage for FY20 ($10,575) 2. Removal of budget contingencies for unplanned enrollment increases ($25,000) Regional Tuition Continued reductions in the Special Education Regional Program reduce expected tuition payments for next year.
Financial Section FY21 School Board’s Adopted Budget 128
Manassas Park Middle School Just under 80 staff members serve the 864 students attending the lone middle school within MPCS. MPMS staff focus on rigorous, student-centered academic programs for Grades 6-8 that are designed to build strong academic skills and habits, incorporate critical thinking and creativity into all lessons, and develop interpersonal relationship skills. Operating on a modified 4x4 block schedule, students at MPMS receive 90 minutes of English Language Arts and Math instruction each day for the full school year and 90 minutes of Social Studies and Science instruction each day
Matt Sieloff Desiree Reynolds-Tickle for one semester. This schedule also allows for students to Principal Assistant Principal explore multiple elective courses throughout the school year including fine and performing arts, CTE classes, foreign language, and PE. Throughout the school year staff participate in professional development sessions that are incorporated into daily instructional practices. Each grade-level team works as a professional learning community to promote student success through timely interventions, use of best pedagogical practices, and by working as a cross- curricular team. MPMS prides itself on its positive, success-oriented school culture that is focused on exceptional learning opportunities for all students. Due to the continued hard work of its students and teachers, MPMS has consistently met all student academic performance accreditation benchmarks each school year. Recent Accomplishments In the 2018-2019 school year, MPMS was proud to be fully accredited on its Virginia School Quality Profile report. MPMS has also fully integrated technology into the classroom, maximizing opportunities available thanks to MPCS Connects! that provides every student and teacher with a laptop during the school year. This provides many opportunities for all students to learn through technology, using both the communication and organizational tools available through interaction through Canvas (the MPCS learning management system,) while opening the entire research world found through web search, along with providing innovative opportunities to demonstrate understanding and application of content through video, audio, and other technology-based tools. Access to technology, combined with software and cloud computing tools, allows students to learn and practice new skills anywhere and allow teachers to be innovative in creating opportunities for students to interact with content and communicate in novel ways. MPMS has also been able to introduce new elective courses introducing the kinds of electives and career development opportunities available through Creating Opportunities at Manassas Park to Achieve Student Success (COMPASS) at MPHS, which prepares students for future career opportunities in demand throughout Northern Virginia. The opportunity to explore different career opportunities is a foundational belief of MPMS, with opportunities available year-round in music, arts, Spanish culture and language classes, and CTE electives. Career exploration lessons provided through the school counseling office are enhanced by the annual Career Fair which is attended by over 40 different professionals representing many career opportunities. The addition of another STEM teacher and a part-time school counselor has greatly benefitted the students of MPMS in their exploration of different careers available to them after graduating from high school. The variety student clubs and activities available both before and after school combined mental health support throughout the school day provide support for the whole child. MPMS creates opportunities for parents and community to be involved with the school, from after-school programs like the Career Fair and Multicultural
FY21 School Board’s Adopted Budget Financial Section 129
Night to opportunities for parents to chaperone field trips or choosing to share lunch with their child during the school day. Focus for FY21 MPMS strives to continue to develop its instructional program focused around the 5 C’s: Collaboration, Creativity, Critical Thinking, Communication, and Citizenship. These guiding principles can be found in the instructional design throughout the academic programming in all classrooms, ranging from updated lessons in traditional subjects (English Language Arts, Mathematics, Social Studies, Science, Fine and Performing Arts, Family and Consumer Science) to introducing exploration career courses to students through their elective selections (such as App Creators, Engineering and Robotics, Computer Science, Introduction to Marketing, and Family Consumer Science.) Through these course offerings, MPMS students will learn the foundational strategies to develop their own learning and study habits, which will be the foundation of learning skills expected upon arrival to high school. MPMS is proud to be the transition from elementary school curiosity and to a passion for potential career paths that can be further developed at MPHS, the Governor’s School, through dual-enrollment opportunities at MPHS and NOVA, or being “life ready” to contribute to their community after graduation. MPMS is supporting student success, both for today and the future. Enrollment
1200
1000
800
600 Actual Students 400 Projected
200
0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fiscal Year The Middle School has experienced increasing enrollment throughout the 2019-2020 school year. For next year, this building will welcome its largest ever incoming sixth grade class.
Financial Section FY21 School Board’s Adopted Budget 130
Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Principal 1.00 1.00 1.00 1.00 1.00 — Assistant Principal 1.00 1.00 1.00 1.00 1.00 — Clerical 3.36 3.36 3.27 3.27 4.77 1.51 Teacher 52.00 53.00 55.00 57.00 60.00 3.00 Instructional Aide 9.00 9.00 9.00 9.00 8.00 (1.00) Media Specialist 1.00 1.00 1.00 1.00 1.00 — School Counselor 2.00 2.00 2.00 2.50 3.00 0.50 Specialist Other Professional School Nurse 1.00 1.00 1.00 1.00 1.00 — Total 70.36 71.36 73.27 75.77 79.77 4.01
Clerical A portion of the changes to clerical staff are resulting from the increase in hours allotted to the Parent Liaison which is funded with federal dollars. The change of one FTE is a result of the change in classification for assistants within the Library/Media Center on the secondary campus. As contracts were issued for this year, the division realized that the correct coding for these positions was clerical rather than instructional aide. Teacher The large incoming sixth grade class necessitates the addition of content teachers for English, Math, and Social Studies. Instructional Aide The reduction in this position type is the offset of the clerical increase within the Library/Media Center. School Counselor Last year, the state set more strenuous staffing ratios for School Counselors. With the enrollment increase occurring at the middle school, the division must increase the number of these positions on the secondary campus. This year saw the addition of one position on the secondary campus with responsibilities split between the Middle School and High School. The FY21 budget provides for the increase from a half- to a full-time position within each building. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 4,110,899 $ 4,104,789 $ 4,101,539 $ 4,519,613 $ 4,787,305 $ 267,692 Benefits 1,440,378 1,448,569 1,446,862 1,602,466 1,616,400 13,934 Contract Services 43,661 36,368 40,458 58,900 63,500 4,600 Other Charges 7,607 8,396 6,368 7,265 19,387 12,122 Materials and Supplies 130,836 146,077 142,645 225,406 234,891 9,484 Regional Tuition 651,548 268,306 238,993 214,186 144,000 (70,186) Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 6,384,929 $ 6,012,505 $ 5,976,865 $ 6,627,836 $ 6,865,482 $ 237,647 Note: Numbers may not add due to rounding.
FY21 School Board’s Adopted Budget Financial Section 131
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Additional increases result from the changes in positions previously listed. These were offset to a degree by actual savings in salary for new personnel as a result of known retirements or resignations. Due to the extended cycle of this budget season related to the global pandemic, MPCS was able to use actual salary numbers in most instances of turnover. Contract Services Provision of additional opportunities for students in athletics and co-curricular opportunities created the minor increase shown for FY21. Other Charges Increases in this object code resulted from three main items: 1. The addition of planned educational field trips ($5,000) 2. Payments for membership to professional organizations for school counselors ($1,192) 3. An increase in the budget needed for student awards ($1,540) Materials and Supplies The large incoming sixth grade class will force the Middle School to purchase additional desks, chairs, and other furniture adding to the total budget for Materials and Supplies. In addition, outdated uniforms and other athletic equipment is slated for replacement. This is offset by the removal of the budget contingencies included for unplanned enrollment increases and changes in anticipated uses of federal funds. Regional Tuition Continued reductions in the Special Education Regional Program reduce expected tuition payments for next year.
Financial Section FY21 School Board’s Adopted Budget 132
Manassas Park High School Manassas Park High School is a thriving suburban high school of over 1,100 students that prides itself on expectations of excellence. Students come from diverse backgrounds to partner with an energetic and passionate staff committed to developing the whole child. Through a rigorous instructional program, MPHS is committed to helping students Pam Kalso Charles Forrest Melissa Pitts meet the 5 C’s of Critical thinking, Principal Assistant Principal Assistant Principal Citizenship, Creative thinking, Communication, and Collaboration. MPHS provides instructional programming that aligns with the School Division’s mission to cultivate and inspire the diverse school community to achieve academic excellence and to make positive connections to the global society. The academic program at MPHS aligns with the Virginia’s Department of Education Profile of a Graduate. The design of both classroom lessons and academic programs reflects MPHS’ diverse population and its demand for differentiation. Technology programming reaches every corner of MPHS as the one-to-one digital initiative, MPCS Connects! provides devices to every student in the building. Teachers use technology daily to deliver blended learning instruction and teachers and students utilize Canvas as their Learning Management System. Students have access to a significant variety of STEM courses, including Computer Programming, Cybersecurity, Mechatronics, and much more, including extended course offerings through online courses via Apex, Edgenuity, and Virtual Virginia. Based on their academic and career plans and goals, students can choose a defined path through COMPASS. These paths include Business, Health Sciences, STEM, Education, AP Capstone, Workplace Partners, Fine Arts, and Year Up. Ninth grade students receive additional support through Freshman Foundations/Success 101 modules, which help students set themselves on a trajectory for academic and personal success throughout high school. Through blossoming partnerships with local businesses, students also have the opportunity to participate in a variety of work-based learning opportunities that assists in charting their course for life beyond high school. Manassas Park High School continues to provide an exemplary Fine and Performing Arts program that thrives on the passions of the staff, the eagerness and commitment of the students, and the resources necessary to execute high-level programs in art, theatre, band, and choral music. Students not only host multiple performances at the school, they also perform throughout the state and in the local community. Recent Accomplishments This school year, Manassas Park High School redesigned and expanded its nontraditional scheduling options with the roll out of Cougars Connect. With the various scheduling and credit needs of at-risk students, the Cougars Connect program can offer a variety of online courses for students who are interested in taking courses that cannot be offered in a traditional classroom setting. These include, but are not limited to, foreign language, expanded elective offerings, Psychology, and Advanced Placement coursework. Through various online platforms, students in Cougars Connect are enrolled in more than fifty different classes. The Cougars Connect classroom features breakout space, comfortable seating, individualized teacher support, and frequent progress
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monitoring by staff, counselors, and administration. Students who receive homebound, homebased, and GED support are also included under the Cougars Connect umbrella. Focus for FY21 Focuses for FY21 include expanding CTE programming, especially in the Education Pathway. Additional coursework in Family and Consumer Science will be offered next year to meet the initial requirements for the Education pathway. Manassas Park High School also looks to strengthen several CTE programs, including Cybersecurity, Health & Medical Sciences, and STEM/Robotics. Additional industry certification exams will be offered. With a continued focus on meeting students’ mental health needs, Manassas Park High School looks to expand its counseling department through the addition of a full-time counselor, bringing student-to-counselor ratios to approximately 300:1. Manassas Park High School also looks to offer additional opportunities for expanding student conflict resolution and peer mediation. Manassas Park High School looks to grow its Life Skills program, including the expansion of community-based initiatives that provide students with the necessary skills needed beyond high school. Enrollment
1200
1000
800
600 Actual Students 400 Projected
200
0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fiscal Year Figure 28: MPHS Actual and Projected Enrollment
Enrollment has taken a temporary dip at MPHS. Over the next three years as the sizes of the incoming freshman classes exceed the expected number of graduates, the enrollment is projected to rise again.
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Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Principal 1.00 1.00 1.00 1.00 1.00 — Assistant Principal 2.00 2.00 2.00 2.00 2.00 — Clerical 2.36 2.36 3.27 4.27 6.77 1.51 Teacher 65.00 67.00 69.00 71.00 74.00 3.00 Instructional Aide 6.00 8.00 8.00 7.00 7.00 — Media Specialist 2.00 2.00 2.00 2.00 2.00 — School Counselor 3.00 3.00 3.00 3.50 4.00 0.50 Specialist — — — — — — Other Professional 1.00 1.00 1.00 1.00 1.00 — School Nurse 1.00 1.00 1.00 2.00 2.00 — Total 83.36 87.36 90.27 93.77 97.77 5.01
Clerical A portion of the changes to clerical staff are resulting from the increase in hours allotted to the Parent Liaison which is funded with federal dollars. The change of one FTE is a result of the change in classification for assistants within the Library/Media Center on the secondary campus. As contracts were issued for this year, the division realized that the correct coding for these positions was clerical rather than instructional aide. Teacher One post-budget ESOL position was added this year to properly serve the increasing number of students for whom English is not the primary language. The addition of an English teacher is needed to meet student- teacher ratios established by the SOQ and an additional Special Education teacher is required to properly staff the Life Skills classroom. Instructional Aide A reduction in this position type is offset by the clerical increase within the Library/Media Center. Another position of this type was added to assist with the needs of the Special Education Life Skills classroom. These offsetting changes result in a net increase of zero for this position. School Counselor Last year, the state set more strenuous staffing ratios for School Counselors. With the enrollment increase occurring at the middle school, the division must increase the number of these positions on the secondary campus. This year saw the addition of one position on the secondary campus with responsibilities split between the Middle School and High School. The FY21 budget provides for the increase from a half- to a full-time position within each building.
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Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 5,300,229 $ 5,370,283 $ 5,530,600 $ 6,109,205 $ 6,350,064 $ 240,859 Benefits 1,835,247 1,832,257 1,875,056 2,105,146 2,157,146 52,000 Contract Services 193,115 135,266 122,647 100,020 127,413 27,393 Other Charges 33,346 39,487 32,222 29,710 36,443 6,733 Materials and Supplies 276,987 256,562 392,646 435,647 427,681 (7,966) Regional Tuition 520,383 330,200 237,214 238,076 128,000 (110,076) Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 8,159,308 $ 7,964,055 $ 8,190,384 $ 9,017,805 $ 9,226,747 $ 208,941 Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Additional increases result from the changes in positions previously listed. These were offset to a degree by actual savings in salary for new personnel as a result of known retirements or resignations. Due to the extended cycle of this budget season related to the global pandemic, MPCS was able to use actual salary numbers in most instances of turnover. Contract Services One of two flagship ceremonies at the High School – Graduation – was held in the MPHS gymnasium for much of the 2000’s. With enrollment increases, the division began offering an overflow venue in the Middle School auditorium, where family and friends could watch streaming coverage of the event. For the last two years, the event has been held at the MPCS stadium. However, ever increasing graduating class sizes combined with lack of parking and the constant threat of poor weather make this venue less than ideal. The FY21 budget includes various costs associated with moving graduation to a larger, off-site venue. Other Charges Minor modifications to the specific items requested by this building resulted in a minor increase for FY21. Materials and Supplies MPHS budgeted for additional student desks, chairs, and other furniture to replace items that were broken or address new needs. However, reduction of the Athletic budget and elimination of contingency funds resulted in an overall decrease in this object code. Regional Tuition Continued reductions in the Special Education Regional Program reduce expected tuition payments for next year.
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MPCS Athletics Athletics at Manassas Park City Schools represents an opportunity for students to engage in activities that enhance their physical, socio- emotional, and mental development. Athletic Department Objectives: • To provide opportunities for physical, mental, emotional and social
growth. Dan Forgas Hannah Bush Christine Catalfamo • To provide an athlete the Athletic Director MPMS Assistant MPHS Assistant environment to develop their individual skill and potential. • To develop confidence and self-esteem. • To develop and understand the concepts of individual and team play. • To learn that good sportsmanship means winning and losing with grace and dignity. • To enable a community-wide sense of school spirit that is fostered by the athletic teams. • To develop a life-long appreciation of physical fitness and wellness. The Athletic Department at Manassas Park High School and Manassas Park Middle School have seen an organizational change this year. Both school’s athletic departments now fall under the direction of one athletic director and two part-time assistant athletic directors. It’s been termed… “Two Schools, One Team”. This concept has been embraced and the programs are seeing the benefits of both the middle school and high school staff working together to build stronger student athletes and programs. Recent Accomplishments Electronic Controls: Both the middle school and the high school received updated and upgraded digital touch screens that control all the baskets and curtains in the gyms. These touch screens eliminated the need for the keys that controlled the equipment. This was essential to provide PE and Athletics the equipment they needed since the older key system was failing on a regular basis causing the baskets or curtains to not function. Sheds: Five (5) sheds were added to the athletic complex to provide much needed storage for the athletic programs in the middle school and high school. A sixth (6) shed was able to be renovated and provide the marching band their own storage space in the stadium where they practice and preform. Field Upgrades: Both the baseball and softball fields received upgrades to their playing surfaces. The softball field had the “lips” or edges of their field cut back which increases the safety of the field by reducing the locations where a ball could take an errant bounce and hit a player in the face. The field received new infield mix which raised the playing surface to its normal height. The baseball infield was totally renovated due to major safety concerns on the field because of the “lips” and high and low levels in the field. The field was laser graded back to standard and a Bermuda (Tahoma 31) infield was installed which eliminated all the “lips” and the high and low levels of the field. Gym Floor: The middle school gym underwent the biggest renovation when a new gym floor was installed. Major safety concerns brought about the need for this project. The floor was beginning to buckle and experience other flooring problems related to older floors. Along with the new floor, new graphics were put on the court which makes the middle school gym floor the nicest out of all the middle schools in the area.
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Focus for FY21 Continued improvement of the physical plant related to athletics is a focus for FY21. Of the three projects listed below, only the first is currently included in the CIP list for FY21. However, the athletic department will continue to promote the other two projects in the hope that funds can be generated to address them. Locker Rooms: As with all the schools in the division, the high school has increased its number of students over the past 8 years, but facilities have not been updated or upgraded to meet the increased numbers. The size and number of lockers at the middle school for athletics is more reflective of what the facilities at the high school need to look like. The boy’s locker room at the high school can accommodate 42 student athletes. Between a Varsity and JV football team alone, there could be up to 80 to 90 student athletes. To meet the needs of the student athletes, the locker rooms will need to be redesigned for a larger space and more lockers. Bleachers: The high school bleachers need to be upgraded for aesthetics and safety. This can be accomplished by removing the wood bleachers and installing plastic seating. In addition, broken and missing safety and handicap handrails would need to be replaced. Outdoor Restrooms: No outdoor restroom facilities exist by the baseball field. For years, doors have been unlocked to allow students, players, and fans access to interior restrooms and consequently, unfettered access to MPCS buildings. The athletic department would like to install two (2) unisex bathrooms off the back of the baseball concession stand which already has water and sewage. This addition would provide visitors restrooms to use while maintaining a secure building. Financials Activities of the Athletic Department occur at both the middle and high schools. Therefore, the financials provided below are a subset of the financials from both schools. This financial information does not include expenditures related to extracurricular activities aside from athletics. FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 398,008 $ 403,453 $ 401,868 $ 416,640 $ 439,749 $ 23,109 Benefits 68,393 72,118 71,903 74,670 79,432 4,761 Contract Services 32,161 29,085 30,255 38,200 39,950 1,750 Other Charges 3,358 3,479 4,238 4,000 4,500 500 Materials and Supplies 43,604 41,478 90,880 72,159 79,940 7,781 Regional Tuition — — — — — — Capital Purchases 44,613 181,245 38,520 — — — Other Uses of Funds — — — — — — Total Expenditures $ 590,136 $ 730,857 $ 637,664 $ 605,670 $ 643,571 $ 37,901 Note: Numbers may not add due to rounding.
Salaries and Benefits Amounts listed here consist primarily of stipends for coaches and associated workers comp and unemployment insurance. More detail about current stipends can be found in the Compensation and Classification Plan under the Information & Documents section of the HR Department website. This document will be updated over the spring as part of the overall budget process. Contract Services Minor increases assumed for Athletic Official fees at the Middle School level.
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Other Charges Changes reflect the rising cost of Virginia High School League (VHSL) membership fees and dues. Materials and Supplies As mentioned in the Middle School financial review, new uniforms and other items are needed to ensure a quality athletic program occurs at MPMS.
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Summer Programs MPCS offers a variety of summer programs to meet the diverse needs of the MPCS student population. Cougar S.L.A.M. programs offer students an opportunity to explore learning through engaging real-world applications that will bridge gaps in achievement while inspiring new learning paths. Failure during these activities is viewed as an opportunity for growth and correlates with the Profiles of a Virginia Graduate. The Expedition program is a week-long experience at the end of June. It is designed to provide students authentic learning modules through a series of hands-on labs (Creativity Lab, Monitoring Lab, Forensic Science Lab). Field Trip opportunities will be provided in order to explore STEM related occupations. The Discovery Program runs through the month of July and provides students with hands-on experiences that reinforce academic skill sets, while enhancing learning outcomes associated with the Standards of Learning. The Secondary Academy offers remediation to students in the core subjects of reading and math to students in Grade 6 – 8. Working in grade level groups, middle school students review necessary content and explore high interest topics to further develop their skills and prepare for the upcoming school year. The Secondary Academy also includes mixed grade level groups of English Language Learners from both the middle and high school. These groups are designed for students who are new to the English language and have a primary focus of expanding the students’ academic language in English. In addition to the Secondary Academy, students support is provided through Project Graduation and credit recovery classes that allow students to retake SOL exams and online or traditional courses to earn the necessary credits to graduate high school In August, Summer Bridge Programs take place. These three- to five-day programs assist students with the transition to a new school year. Kindergarten Bridge welcomes some of the newest learners into the building to make connections with staff and experience the school environment prior to their first day of school. Rising Freshman are invited to attend the 9th Grade Bridge Program where they will prepare for the increase in autonomy and expectations associated with the high school experience. And for students beginning their work in the world of Advance Placement courses, an AP Academy is offered. While there, students interact with experienced AP teachers to help them walk confidently into AP classrooms with the tools needed for success at that level of academic challenge. Recent Accomplishments With the start of the Cougar S.L.A.M. program at the elementary level, MPCS began its reimaging of what summer programming could and should look like. With a focus on project based learning and high interest topics, Cougar S.L.A.M. offers remediation that looks and feels like enrichment. For students struggling with grade level concepts and the challenges of the classroom, additional practice and exposure to engaging project based learning is key to making progress. The power of this program is evident at the end of July when students celebrate their summer learning accomplishments in the KAZAAM Showcase. Focus for FY21 Looking forward to FY21, MPCS is committed to continuing efforts to provide meaningful summer experiences for all students. The Secondary Academy will take on a career exploration, integrated approach at the middle school level. By grounding the work in high interest careers, staff can help students make connections between academic skills and concepts and real-life careers and pathways. MPCS is also exploring opportunities to offer work-based learning experiences for high school students. Financials Summer school activities occur at all four schools. Therefore, the financials provided below are a subset of the financials from each school.
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FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 128,692 $ 108,609 $ 135,085 $ 118,700 $ 132,128 $ 13,428 Benefits 10,995 9,126 11,346 9,248 10,647 1,399 Contract Services — — — — — — Other Charges — — — — — — Materials and Supplies 15,626 15,422 16,977 18,000 18,000 — Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 155,312 $ 133,157 $ 163,407 $ 145,948 $ 160,774 $ 14,827 Note: Numbers may not add due to rounding.
Salaries and Benefits Amounts listed here consist primarily of stipends for teachers, IAs, transportation staff, and others employed during summer school. Benefits are comprised of associated workers comp and unemployment insurance. More detail about current stipends can be found in the Compensation and Classification Plan under the Information & Documents section of the HR Department website. This document will be updated over the spring as part of the overall budget process.
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Instructional Department The Office of Instruction ensures that all members of the instructional team are highly qualified and appropriately trained to deliver a guaranteed and viable curriculum in such a manner that all students can academically achieve and socially develop with the goal that upon graduation from high school they are prepared to continue their personal growth and education and become meaningful contributors to the community. As part of this process the Office of Instruction, in combination with instructional leaders: • Develops and implements a guaranteed and viable curriculum aligned with the Virginia SOLs and community expectations. • Identifies, selects, and acquires appropriate instructional materials. Dr. Jeff Jackson Associate Superintendent • Identifies, selects, and acquires instructional software to include web-based programs and applications. • Analyzes all student assessment data (SOL, AP, ACCESS 2.0, etc.) to inform the instructional program. • Provide for the delivery of high quality professional learning for all MPCS staff. Recent Accomplishments In support of Strategic Goal 2 objective 2, the Instructional Department utilized funds provided through Title II to host second annual MPCS professional learning academy, providing all teachers and administrators the opportunity to receive training from nationally recognized experts in education. In support of Strategic Goal 1, the division has restructured delivery of nontraditional programs and added a Supervisor of Nontraditional Programs. Funding directed to support this program has helped in the early identification of students in danger of not graduating and allows MPCS to provide those students with an instructional model that is appropriate for their needs. Through the collaborative efforts of division and site based personnel, all MPCS schools continue to be fully accredited, English Learners exceed the established benchmarks for language acquisition, and the dropout rate has declined demonstrating the department’s commitment to exceeding the standards established in Strategic Goal 1. Focus for FY21 In support of Strategic Goal 1, the instructional team will continue to focus on acquiring instructional materials and software that demonstrates a research-based positive impact on student learning, particularly in the areas of literacy, mathematics, and language acquisition. MPCS will continue to use Title II funds to support professional learning for content specific instruction, whole child instruction, effective use of instructional technology, and meeting the needs of English Learners. MPCS will expand the scope of nontraditional programs to ensure that all students have an appropriate instructional program designed to help them meet graduation requirements.
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Critical Functions Literacy Instruction Manassas Park City Schools is committed to personalized instruction to meet the needs of all students. Achieve3000 is an online platform designed to accelerate literacy growth for students K-12. This program allows students at Cougar Elementary and Manassas Park Elementary to access articles on their independent reading level, and enhances comprehension, vocabulary, and writing skills. Achieve3000 utilizes formative assessments to help teachers make informed decisions about instructional practices. In FY21, Cougar and Manassas Park Elementary School will continue utilizing Achieve3000 to personalize learning and track student performance to create individualized instruction plans to meet the needs of all learners.
Kayleigh McCann Specialist
Mathematics Instruction During the 2018-2019 School Year, Manassas Park Elementary started a pilot for Imagine Math consisting of approximately 60 students. These students, from Gifted, EL, and Special Education programs, demonstrated significant growth on performance assessments justifying the purchase of Imagine Math 3-5 for all MPES student for the 2019-2020 school year. A second pilot is in place at the middle school with sixth-grade students. Performance data for this pilot will determine whether this program, or the current online program, is purchased with FY21 funding.
Nicole Sarich Specialist Intervention Services Literacy and mathematics intervention services in Grades K-5 are essential for enabling students to meet the necessary academic milestones needed for future school success. STAR 360 is a comprehensive interim and formative assessment suite that delivers valid and reliable screening, progress monitoring, and student growth data that allows staff members to make informed instructional decisions. With the use of Renaissance Learning’s assessment product, Manassas Park City Schools can effectively progress monitor all students receiving interventions, as well as garner valuable resources needed to intervene efficiently and effectively. In FY21, CES and MPES will continue utilizing the STAR 360 assessment suite to universally screen, progress monitor, and track student data to ensure personalized
Kelly Patullo intervention services. Staff members delivering academic interventions will continue Specialist to utilize the myriad reports that STAR 360 offers; most notably, staff members will offer differentiated instruction with the use of reports such as the Instructional Planning Student Report and the grouping function to plan and differentiate instruction.
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CTE and STEM The CTE curricula are focused around six program-specific areas: business and information technology, family and consumer sciences, health and medical sciences, marketing, technology and engineering education, and trade and industrial education. Students enrolling in a CTE course study the technical applications of many occupations while preparing for higher education and/or employment opportunities. This program provides a variety of career and technical education courses in middle and high school to develop workplace readiness skills. Students can earn industry credentials associated with their chosen career pathway. In addition, course offerings and content are continually reviewed to ensure that work-based learning is incorporated into the curriculum and relevant career pathways are available to students. Course work is being developed and expanded in the areas of Science, Lisa Wolf Technology, Engineering, and Math. Specialist In efforts to expand course offerings to meet the needs of both student interest and the local workforce, MPCS began offering a Cybersecurity Pathway in the FY20 school year. The Cybersecurity Pathway begins with a Cybersecurity Fundamentals course which includes the opportunity to earn the Microsoft Technology Associate – Security Fundamentals credential. In FY21 the Cybersecurity courses will expand and connect to the Help Desk at MPHS to offer students hands-on work experience in the field. During the FY21 school year, the CTE program will continue its efforts to increase course offerings and opportunities to earn industry credentials. Several new courses have been added to the course offerings, including Introduction to Early Childhood, Education and Services, Game Design and Development, and Cybersecurity Systems Technology. The Introduction to Early Childhood course is the beginning of the CTE department’s expansion of courses in the Education COMPASS Point. The other courses contribute to the variety of computer science courses offered under the STEM COMPASS Point. Cybersecurity Systems Technology will offer students the opportunity to work with Help Desk at the high school and potentially earn an industry credential such as the CompTIA A+ certification. Each of these additions serves to further the opportunities MPHS students to earn credentials, explore a variety of careers and gain valuable work-based learning experiences. The STEM programs are designed to provide authentic learning experiences for all students through an interdisciplinary and applied approach. The curriculum is focused on developing skills in the areas of critical thinking, communication, collaboration, creativity, and citizenship (the 5Cs). STEM Labs at Cougar Elementary begin with playful inquiry, exploration of science and engineering concepts, and nurturing each child’s natural creativity and curiosity as they approach authentic problems. At Manassas Park Elementary, the STEM Labs explore the Engineering Design Process as a means to solve problems and develop new ideas. Students build their STEM literacy skills as they work to identify and use STEM concepts and processes to solve problems in everyday life. At the secondary level, STEM programs blend into one program area of the CTE Program. Students have the opportunity to explore careers and earn credentials in areas such as robotics, cybersecurity, mechatronics, and more. During the FY20 school year, the STEM program at Cougar Elementary expanded to include three dedicated STEM Labs for students in grades K through 2. The new lab space, along with 2 additional teachers and a modification of the STEM/Specials schedule increased the amount time in STEM. Previously, students received 50 minutes of STEM once every 6 days. With these improvements, students spend 100 minutes every week in the STEM Lab. During the FY21 school year, the STEM program will continue to develop its comprehensive K-5 STEM curriculum. A focus on computer science and design thinking/modeling are critical components of the
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curriculum. In FY21, the division will attempt to enhance and expand the resources and equipment available in the STEM Labs for students to explore these areas. English Language Learners Manassas Park City Schools is committed to meeting the needs of a rapidly growing population of English Language Learners. The MPCS ESOL department designs and implements the LIEP that enable ELs to attain both English proficiency and participation in the standard instructional program from Grades K – 12. The LIEP is responsive to the needs of the EL population, allows for equitable access to core content, provides equal opportunities for EL students to meaningfully participate in curricular and extracurricular program and activities, and is committed to providing an inclusive environment focusing on student success. The annual English Language Proficiency assessment allows the ESOL teachers of MPCS to monitor the progress of all ELs in achieving English Language proficiency and
Marta Craighill meeting established benchmarks for expected growth. The division progress rates for Lead Teacher EL students on the ACCESS 2.0 exceed the established target rates for 2021-2022. The progress rates for MPE already exceed the long-term goal of 58% for 2023-2024. As a result of the growing EL population in MPCS, the importance of ensuring the presence of personnel to effectively implement the EL programs is critical. The increase in staffing of ESOL licensed teachers at the elementary level during FY20 school year met this need. A plan to increase staffing levels for all MPC schools in FY21 will continue to build capacity of staff to integrate academic content and the English Language proficiency standards to effectively implement the LIEP and meet the diverse needs of the EL population. Nontraditional Programs MPCS offers nontraditional programs as an additional way to personalize learning for students that need academic and/or behavioral supports. For academic offerings, the Office of Nontraditional Programs utilizes a blend of face- to-face instruction and online learning options to support learners from credit recovery classes through Advanced Placement courses. Using this model, students can earn credit for classes in which they were not successful in the past, take classes that are not offered as part of the typical course catalog, take classes for initial credit, and/or take Advanced Placement classes that are not currently offered during the regular school day. Programs included within the Office of Nontraditional Programs include Cougars’ Connect, AIM, ISAEP (GED Options), Homebound and Home-based
Chris Konig Education, Out of School Support, and supports for students with an interrupted Supervisor education. The Office of Nontraditional Programs was restructured and re-imagined for the 2019-2020 school year, making it more efficient and effective. While preliminary data is still being collected, there is already a noticeable increase in student success over previous years. Cougars’ Connect, the largest program, supports students in grades 8-12. Students work in an online environment using VDOE-approved courses from different service providers. Content teachers push into the classroom to provide direct support and instruction to students. Each student is also assigned to a teacher to act as a coach and mentor to assist students in online course completion. For the FY21 school year, the Office of Nontraditional Programs will focus on expanding course options and supports to ensure student success. In addition to continuing to provide courses from Apex Learning and Virtual Virginia, new service providers will be utilized to maximize options for students. Stipends are provided to
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teachers that push into classrooms and support students in online classes. As online learning continues to grow, additional staff are needed to support student learning. Additionally, ensuring that students graduate on-time is always a top priority at Manassas Park High School. For FY21, a new option to earn a high school diploma will be added, utilizing the EdOptions Academy from Edmentum. This is designed for severely at-risk students who are in danger of dropping out of school. Additionally, for students enrolled in the ISAEP program, additional online resources will be purchased to ensure success on the GED test. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Specialist – Math 1.00 1.00 1.00 1.00 1.00 — Specialist – CTE — — 1.00 1.00 1.00 — Specialist – Intervention 1.00 1.00 1.00 1.00 1.00 — Specialist – Literacy 1.00 1.00 1.00 1.00 1.00 — Specialist – Nontraditional — — — 1.00 1.00 — Other Professional 1.00 1.00 1.00 1.00 1.00 — Total 4.00 4.00 5.00 6.00 6.00 —
Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 303,785 $ 297,215 $ 405,055 $ 399,502 $ 542,305 $ 142,802 Benefits 89,522 99,829 143,477 162,561 203,329 40,768 Contract Services 58,347 18,356 52,173 79,400 66,530 (12,870) Other Charges 6,664 4,387 5,007 10,250 2,000 (8,250) Materials and Supplies 8,596 8,516 5,898 27,300 11,871 (15,429) Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 466,915 $ 428,302 $ 611,609 $ 679,014 $ 826,035 $ 147,021 Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Contract Services Reductions in Title II funded contracted PD ($15,000) were offset by increases in the expected document management contract ($2,600). Other Charges Support for dues and memberships to professional organizations for various staff and estimates for conference travel were eliminated from the FY21 budget.
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Materials and Supplies Reductions in this object relate to the elimination of a contingency for instructional materials ($18,000) and the transition from ordering Graphing Calculators centrally to disbursing that responsibility to the Math Content Chairs at the Middle and High Schools.
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Special Programs Department The Special Programs Department supervises multiple programs and projects designed to support the needs of students that go beyond direct academic instruction. These programs address the physical, emotional, and mental health of MPCS students to better serve the whole child and as outlined in this section. Critical Functions Special Education and Related Services The Office of Special Education is responsible for providing a
Jennifer Braswell-Geller Jennifer Kiernan-Graham free appropriate public education for all students with Executive Director Supervisor disabilities in the least restrictive environment. The department has the responsibility to ensure children with disabilities are identified and educated in compliance with local, state, and federal requirements. MPCS continues to provide staff with opportunities for professional development in the following areas: Consulting from Evidenced Based Practices LLC for direct work with teachers and students at the elementary campus, online IEP program for students K‐12, Functional Behavioral Assessment (FBA)/Behavior Intervention Plan (BIP), Intervention/Evaluation/Eligibility, IEP, and Section 504 Process for administrators and teachers, and IDEA compliance. Select staff are provided training and/or recertification in the division wide approved MANDT System for de‐escalation of behavior. The department is also responsible for overseeing the provision of related services that assist students with a disability to benefit from special education. As a result of the small number of students requiring a specific related service, services may be provided through specialists that are full‐time staff, part‐time staff, and/or outside private vendors. MPCS participates in the Northern Virginia Special Education Regional Program with Manassas City Schools and Prince William County Schools (who serve as the fiscal agent). The program was initially designed to assist school divisions with serving low incidence and/or hard‐to‐serve categories in special education. MPCS’ participation in this program as well as the financial reimbursement for service provisions must be reduced under direction from the VDOE due to limited funding available moving forward. MPCS continues to make programmatic adjustments as directed by VDOE within the limitations of the city’s financial position. Section 504 MPCS provides services to any student who has a physical or mental impairment which substantially limits one or more major life activities, has a record of such an impairment, or is regarded as having such an impairment. All schools are staffed with 504 case managers and the division identifies the Coordinator for Special Education and Student Services as the 504 Coordinator. Ongoing training and resources have been provided to staff which include: Section 504 Procedural Manual and FBA/BIP Manual training, embedded training of specific and complex medical conditions of students, and the ongoing expansion of equipment resources.
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Student Support Services Student Health and Wellness is comprised of a variety of supports provided to students to assist them in being successful in their academic environment. Additional supports are provided in the form of staff training, resources for parents, consultation with specific cases, education in the areas of suicide and bullying prevention, and engagement in programs that aim to assist students in making good choices. Prevention In the area of suicide prevention and awareness, MPCS utilizes Signs of Suicide, a universal suicide prevention/depression awareness program. The program has been delivered through the school counseling department in conjunction with the division’s Student Assistance Program Specialist. Program goals are to: decrease suicide and
Charmagne Everett suicide attempts by increasing student knowledge and adaptive attitudes about Specialist depression, encourage help‐seeking behavior (for self and/or others), reduce the stigma of mental illness, acknowledge the importance of seeking help or treatment, engage parents and school staff as partners in prevention through “gatekeeper” education, and encourage schools to develop community‐ based partnerships to support student mental health. Bullying Prevention efforts for students on the elementary campus are provided using the Olweus Bullying Prevention Program (Olweus). The program is overseen by the division’s Student Assistance Program Specialist and the Olweus Committee. The Olweus Committee has representation from each building’s administration, counseling department, and grade level. Assessment As required by VDOE, MPCS adopted and implemented Suicide Prevention Guidelines. Within the guidelines, school counselors are instructed to conduct a Risk Assessment when a student communicates any type of suicidal ideation and required to document such assessments using specific Risk Assessment Forms. Additionally, a Student Assistance Program Specialist assists building level staff with Threat Assessment procedures and protocol provided by the Virginia Center for School and Campus Safety. Each building is required to establish a “threat assessment team”. The Student Assistance Program Specialist assists with guidance on completing required documentation, sits in on Threat Assessment Teams as needed, and provides annual training for Threat Assessment Teams. Student Support Services Authorized under ESSA, the McKinney‐Vento Homeless Assistance Act requires a district‐level staff member to serve as Homeless Liaison. The homeless liaison serves as the primary contact between homeless families, school staff, district personnel, and service providers. The homeless liaison coordinates services to ensure that homeless children and youth are enrolled in schools and are provided with an equal opportunity to succeed academically. Leaders in Training is an at‐risk youth program provided by Manassas Park’s Department of Parks and Recreation and is offered to 7th and 8th graders at MPMS. Leaders in Training works in conjunction with the support of MPMS School Counselors and the division’s Student Assistance Program Specialist. In 2015, the division’s Student Assistance Program Specialist began supporting the program by attending weekly sessions at the Manassas Park Community Center and bridging the gap between school and community services. Safe Schools® Alert Tip Reporting System is a service used by MPCS as a means for students, staff, and parents to communicate a concern directly to a building administrator. Tips can be made via phone, text, email, or through a website. Building administrators receive notification that a tip was submitted and take necessary steps to address the identified concern.
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Nursing and Health Services The nursing team continues to support the Whole Child approach with programs that address the needs of the Manassas Park community. These programs include the Family Market which was established to reduce the food insecurity among school aged children. This partnership with the Capital Area Food Bank is a monthly outreach program that provides food to approximately 200 Manassas Park families. This program has also evolved into the creation of community partnerships that include: the Prince William Health District, the Manassas Park Community Center, the Department of Social Services, and the Greater Prince William Community Center; to name a few. These partners share resources and services to provide assistance to families targeted at social detriments of health.
Ann Shaw The partnership with George Mason University, which resulted in the establishment of Coordinator the MAP Clinic, has evolved beyond student needs. The clinic now serves Manassas Park families to address the health disparities that exist across all age groups. The partnership provides the division with nursing students who complete pediatric rotations in school clinics, and graduate students who educate MPCS faculty about many health and behavior issues impacting MPCS students. The division was selection to be part of a pilot funded comprehensive vision program offered by the Virginia Department of Education for the 2019-2020 school year. This advanced digital screening technology performed by Conexus, completes mandated vision screening in kindergarten, Grade 3, Grade 7, Grade 10, new students, and students referred for screening onsite. Dental services for the elementary campus along with a partnership with Virginia Smiles, formally known as Mobile Dentist, has expanded. The program has provided services to many students who are in need of dental care. Community Relationships Included in the support of students is the support of their families. Title III funding covers the cost of a several positions that focus on the needs of families as they relate to their student’s education. Four Parent Liaison positions, one for each school, are employed on a part-time basis. The role of these positions is ever changing as they focus on the needs of the EL families within each school. MPCS is pleased that the grant funding supports an increase from 15 to 29 hours per week for these staff members. The division has need for the Parent Liaisons to move to full-time status and will continue to evaluate the feasibility of that transition.
Additionally, the Community Support Liaison position provides outreach and Araceli Contreras coordination of support services for the families of all EL students. The goal of this Community Liaison position is to build a strong liaison team to support the predominantly Spanish EL community. Emphasis is placed on those families that require additional in-person support because they are new to this country, economically disadvantaged, or lacking in formal education. The Liaison team facilitates an improved understanding of not only school practices and procedures (attendance policy, 4x4 schedule, MPCS Connects!, and use of parent portals like Canvas, PowerSchool, and MySchoolBucks), but also American culture as well. The liaisons will continue to be visible and help EL families engage in school and community events such as Open House, Multi-Cultural Night, and Family Market. The positions are filled with people fluent in English and
Financial Section FY21 School Board’s Adopted Budget 150
Spanish, who provide assistance in various meetings to assist parents or guardians with understanding the supports offered to their student. Gifted and Talented Education MPCS believes its responsibility is to provide a differentiated curriculum to meet the needs of gifted students. A rich and rigorous gifted curriculum will provide students the opportunity to reach their fullest potential and to satisfy their intellectual curiosity. Opportunities will be provided for gifted students to engage in meaningful research, to foster critical and creative thinking, and develop problem-solving strategies. The Gifted Program will capitalize on students’ unique abilities, talents, interests, and needs. Gifted children are an important resource for solving problems of the future and they have the potential to become leaders in society. MPCS continues to work with the Special Education and ESOL departments to better identify and serve these underrepresented populations in gifted programs. Staff
Lisa Wolf attendance in state-wide conferences and expanding the number of endorsed Specialist teachers is critical to improvement in this area. Through the review and evaluation of screening processes and materials, MPCS is exploring the use of local norms in second grade screening. The use of local norms will increase the talent pool identified and potentially increase the identification of students that are speakers of other languages and twice exceptional for eligible gifted programs. In addition to a continued focus on expanding the number of teachers with a gifted endorsement across the division, MPCS will be developing professional learning opportunities for all staff to expand their knowledge of giftedness and the gifted program. Singular focus in these professional learning opportunities is given to the characteristics of gifted students across different cultural backgrounds and the needs of twice exceptional learners. Instructional Technology ITRTs serve as instructional coaches for educators to support integration of technology into the curriculum. Manassas Park City Schools developed these positions, one at each campus, before the Virginia Department of Education made the requirement under the Standards of Quality but with the rapid pace of changing technology, the shared positions could not always meet the demand of support for educators at MPCS. In the 2019-2020 school year, the MPCS Instructional Technology department expanded to include one ITRT for each school along with a division focused ITS who could work to grow and personalize instruction using technology. The team of five educators work collaboratively in the planning and implementation of the
Patty Gilham instructional program infused with technology and media. This collaboration ensures Specialist a continuum of growth focusing on content instruction as well as creativity, critical thinking, communication, collaboration, and digital citizenship. Having an ITRT dedicated to each school has already had a significant impact on the use of technology for instruction. Administrators and teachers report being able to connect more readily with ideas and teaching strategies in order to utilize devices in a purposeful manner with students. Personalized learning is modeled and co-teaching using technology is frequently observed at each school and fewer barriers are evident for educators to fully transform their instructional program. The Instructional Technology team has expanded the way it provides professional learning opportunities to teachers as well. The school year started with the 3rd Annual Digi-Camp. Offering a variety of sessions and
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activities focusing on using technology in the classroom, 50% more teachers attended the camp in August 2019 than the previous year. The team is also offering professional learning completely online as well as utilizing podcasts and Twitter Chats. A personalized Creativity and Collaboration program launched this year with approximately 40 teachers participating. The Instructional Technology Team is already exploring ways to continue to support objective 1 of strategic goal 1 which states, “MPCS will ensure improved academic achievement for all students by cultivating and implementing the most impactful educational technology tools possible.” Utilization of an application called Learn Platform will enable the team to evaluate current EdTech tools and determine how to maximize the use in the classroom. Features include the ability to examine the impact of specific software and programs on instruction and student performance. Information Technology The Director of Information Technology reports to the Executive Director of Special Programs who spearheads all activities related to MPCS Connects! Further details about the activities of the Information Technology Department are provided in a stand-alone write-up under the Division-Wide Support Departments header later in this document. School Security MPCS is dedicated to providing a safe learning and work environment for all students and staff. Manassas Park City Schools has adopted enhanced safety procedures that the division, as well as the experts across the country, believe will increase the chance of survival should an armed intruder enter an MPCS school. These enhanced procedures provide staff and students additional response options by utilizing the ALiCE approach. School security is a process which requires ongoing monitoring and evaluation of surveillance equipment, emergency protocols and responses, and crisis management efforts supported by a team of school division staff. Yearly upgrades and enhancements are made to division facilities to as a result of continued internal security evaluations and checklists. Recent Accomplishments In direct response to professional learning feedback request by staff, all certified Manassas Park teachers participated in co-teaching and inclusive practices for students with disabilities as part of the Professional Learning Academy held in August 2019. While the strategies were presented for inclusive special education classrooms, the pedagogy and strategies are at the basis of good instruction and relevant for all students served in the division. As planned for the 2019-2020 school year, the former high school nurse moved into the classroom full-time reducing the nursing FTE count by 0.5, a new nurse was hired to provide three FTEs at the secondary campus. This is in direct response to the rising number of students with serious or chronic mental health conditions requiring medication. As MPCS Connects! continues to expand and transform instruction and learning it is equally important to maintain relevant and instructionally appropriate digital resources. Through various funding sources and leveraging free resources MPCS continues to refine and enhance instructional technology resources for teachers and students to personalize learning for all student populations. Focus for FY21 • Expand real world learning opportunities and environments with a focus on social and emotional growth for all students with disabilities. • Continue to strategize options to address the high school vestibule for security vulnerability.
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• Expand the peer-to-peer mentoring programing at the secondary campus to address areas such as the high school drop-out rate, school attendance and social emotional connectedness to the school community. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Director 1.00 1.00 1.00 1.00 1.00 — Clerical 1.00 1.00 1.00 1.00 1.00 — Supervisor – Student Services 1.00 1.00 1.00 1.00 1.00 — Education Diagnostician 1.00 1.00 1.00 1.00 1.00 — Specialist – Student Asst. Prgm. 1.00 1.00 1.00 1.00 1.00 — Specialist – OT/PT Therapist 0.93 0.93 0.93 0.93 0.93 — Speech Pathologist 5.00 5.00 3.00 5.00 5.00 — Health Coordinator 1.00 1.00 1.00 1.00 1.00 — Psychologist 1.00 1.00 1.00 1.00 1.00 — Total 12.93 12.93 10.93 12.93 12.93 —
No changes are planned to the composition of the Special Programs department. It is important to note that Specialist position responsible for the Gifted and Talented programs was already counted in the Instructional Department since that person also manages CTE and STEM programs. In addition, the ITS position is counted later in the Information Technology Department along with the ITRT positions. Associated costs of salaries and benefits for these positions are contained where the FTE is counted. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ (286,420) $ 965,507 $ 943,386 $ 1,087,698 $ 1,096,578 $ 8,880 Benefits (134,956) 273,833 256,462 293,860 292,545 (1,315) Contract Services 16,413 79,352 175,387 176,700 400,200 223,500 Other Charges 1,906 2,374 1,069 2,500 4,525 2,025 Materials and Supplies 9,403 6,877 13,781 17,797 23,944 6,147 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ (393,655) $ 1,327,943 $ 1,390,085 $ 1,578,555 $ 1,817,792 $ 239,238 Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Contract Services Evidenced Based Classroom Solutions will be contracted to work with select staff on incorporating the principles of Applied Behavior Analysis to increase understanding of behavior and increase the effectiveness of evidenced based interventions. Training, coaching and professional learning for all staff will be available with a focus on reducing the need for out of division placements so that students can remain in their base school. Addition
FY21 School Board’s Adopted Budget Financial Section 153 funds have been set aside for speech pathologist contract services in the event that the currently vacant positions again go unfilled. Other Charges The most significant increase in this category is the addition of budgeted funds for conference attendance for GATE. Materials and Supplies Modifications to the specific items requested for psychological and other testing, assistive technology, and instructional materials for speech resulted the increase for FY21.
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Assessment and Accountability Department The Department of Assessment and Accountability oversees the scheduling, setup, administration, and reporting of state-mandated standardized assessments in grades K-12. The department communicates federal and state accreditation guidelines and their impact on a school and the division. The department also supports the division's student information system, PowerSchool, student data management, student assessment platforms and required state and federal student record collections. Critical Functions State-mandated Assessments During the 2018-2019 school year, MPCS administered nearly 7,000 writing and non-
Jon Mamon writing SOL assessments within the testing windows for the summer, fall, and spring Director test administrations. MPCS Connects! helped MPES, MPMS, and MPHS reduced their SOL testing windows, which allowed them to devote more time to instruction in the classroom and less time to testing. This was a collaborative effort between the Department of Assessment, the IT Department, and the testing coordinators at each school. MPCS administered the WIDA ACCESS that assesses English progress and proficiency to nearly 1,200 EL students in grades K-12. Testing windows for WIDA ACCESS were also reduced at all four schools due to MPCS Connects! Student Information System During the 2018-2019 school year, the Department of Assessment continued to expand data access to end users by employing a variety of SQL reports embedded within PowerSchool. Continuing to build data reports remains a priority in the 2019-2020 school year and beyond. The Department of Assessment continues to manage all aspects of the PowerSchool application. This includes supporting PowerSchool end users, controlling the PowerSchool Online Student Registration process, and monitoring the Assessment and Analytics component of PowerSchool. This final component allows teachers to deliver student growth and benchmark assessments during the school year and provides longitudinal data to end users. Student Record Collection The Student Record Collection is a mandated student data record collection that occurs in the fall, spring, and summer, as well as at the end of the school year. The Master Schedule Collections is a mandated data collection that matches teachers to students and the courses in which they are enrolled along with the reporting of end-of- year grades. This collection occurs in the fall and spring. As part of this collection, data for the Instructional Personnel report is collected and reported for teacher licensure. In addition, data gleaned from this collection is also reported for required CTE reports. The Discipline, Crime, and Violence report is a mandated student data record collection of discipline incidents that have occurred during the year. This data is reported in the summer after the school year is complete. The department coordinates with various staff and departments throughout the division to ensure data accuracy for all data collection. The department also collects and reports data for the federally mandated Civil Rights Data Collection which occurs every odd year. Recent Accomplishments In support of the School Board’s Strategic Goal 3 Objective 3, the Department of Assessment oversaw a major version upgrade to PowerSchool. This included major changes to the database structure and student contact information. With this upgrade, the department worked with PowerSchool support to offer an automated process of delivering student records from PowerSchool Enrollment into PowerSchool and provided training to school registrars related to this new process. Implementation of a new State Reporting Data Validation suite embedded in PowerSchool occurred as part of this project.
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Focus for FY21 The 2018-2019 school year saw many new data needs at the high school related to the new Profile of a Graduate and graduation requirements. The department will continue working with high school staff during FY21 to refine reporting tools to monitor new graduation requirements in support of Strategic Goal 1 Objective 1. During the 2020-2021 school year, the Department will be working with the MPCS Instructional team and school leadership to implement a new assessment and analytics platform. Performance Matters will be replacing PowerSchool Assessment and Analytics. Originally, this new assessment platform was slated for the 2019-2020 school year, however due to vendor related issues, this implementation was moved back to the 2020-2021 school year. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 118,000 $ 122,023 $ 122,506 $ 125,062 $ 127,915 $ 2,853 Benefits 43,351 45,961 46,014 46,476 48,732 2,256 Contract Services 34,417 35,288 39,737 42,338 49,120 6,783 Other Charges 1,361 80 50 5,000 5,000 — Materials and Supplies 77,078 80,552 79,684 107,138 128,950 21,813 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 274,207 $ 283,905 $ 287,991 $ 326,013 $ 359,717 $ 33,704 Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Contract Services Anticipated increases in the cost for WIDA test scoring are captured here. Materials and Supplies MPCS will move to a hosted environment for PowerSchool and purchase a PDF builder to prepare and distribute documents (report cards, etc.) virtually. In addition, the company has changed the structure of their per unit cost and maintenance model.
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Division-Wide Support Departments School Board According to the Code of Virginia 22.1-79, the primary role of a Virginia School Board is to see that the school ways are properly explained, enforced, and observed. In coordination with the Superintendent, the School Board is responsible for selecting the goals that the school system should be pursuing. As policy makers and leaders, the School Board seeks to represent the diverse voices of all stakeholders in the community. As drivers of the final School Board budget, the Board seeks to be effective stewards of the community’s tax dollars in allocating and prioritizing resources during the budget process. The Board remains focused on quality instruction and equity for all learners.
Recent Accomplishments Dana Williams Recent accomplishments for the School Board include continuing to promote equity in Clerk funding opportunities for each MPCS student to meet the Commonwealth of Virginia’s Profile of a Virginia Graduate. For FY20, the roll out of one-to-one devices as part of MPCS Connects! was extended to kindergarten; tech labs were converted into STEM learning labs; and the budget provided for the addition of CTE positions. The Board’s continual support of the mid-point raise methodology and a loyalty salary component serve to improve staff retention and starting salaries at all levels. Focus for FY21 For FY21, the School Board continues to focus on issues of equity and poverty. The Board continues to prioritize opportunities for each MPCS student to meet the Commonwealth of Virginia’s Profile of a Virginia Graduate and create a level playing field for all. The Board will continue to seek out grant opportunities to fiscally support the innovations of our staff; the growth of our students; and safety and security of our facilities. The Board will continue their commitment to assisting and growing the Family Market and Nourishing Ninjas, programs that supports our students and community by making food available at no cost. While these programs have no impact on the division budget, they supports the equity initiative by ensuring critical wraparound services are available for MPCS families in need. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Board – Member 5.00 5.00 5.00 5.00 5.00 — Board – Clerk 0.20 0.20 0.20 0.20 0.20 — Total 5.20 5.20 5.20 5.20 5.20 —
The five-member School Board is appointed by the City Governing Body to three-year terms. Each year at its July organization meeting, the Board self-selects both its chair and vice-chair. The appointed School Board Clerk provides part-time clerical services to support the work of the board. The Executive Administrative Assistant to the Superintendent serves as the deputy clerk, but is counted within the Office the Superintendent rather than here.
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Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 23,989 $ 24,772 $ 32,085 $ 26,268 $ 26,569 $ 301 Benefits 1,864 1,918 2,514 2,047 2,068 21 Contract Services 15,415 13,078 8,880 16,500 30,000 13,500 Other Charges 18,043 14,050 12,852 19,650 14,600 (5,050) Materials and Supplies 545 311 357 700 1,171 471 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 59,856 $ 54,129 $ 56,689 $ 65,165 $ 74,408 $ 9,243 Note: Numbers may not add due to rounding.
Salaries and Benefits Board member salaries are established by the state and do not change from year to year unless a Board member is unable to fulfill their entire term. The number of hours of clerical services varies from year to year, which may increase or decrease overall salary expense even though the base rate for those services may increase. Contract Services In response to higher than budgeted legal expenditures for FY20, this line item has been increased to account for recent experiences. Other Charges Purchases of PD materials and books were budgeted in FY20 and new versions are not required. MPCS has also reduced the anticipated cost of the VSBA conference due to changes in the board processes. Materials and Supplies Modifications to the specific items requested for this program resulted in a minor increase for FY21.
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Office of the Superintendent The Office of the Superintendent oversees the daily operations and long-range planning of the school division. The Office of the Superintendent is responsible for carrying out the mission set forth by the MPCS School Board, ensuring that all educational programs are effective in meeting the Board’s desired outcomes for students and maintaining fiscal integrity of the MPCS Budget. Critical Functions In addition to hiring, supervising, and managing central office staff and school principals, the superintendent’s office serves as the point of contact for district constituents and legislative outreach.
Dr. C. Bruce McDade Legislative Outreach Superintendent The Office of the Superintendent works to ensure that MPCS and the students it serves benefit from legislation, funding, and regulations at local, state, and federal levels for the improvement of teaching and learning. The office advocates for the enactment of policies and budgets that support the priorities identified by the School Board to promote student achievement, as well as monitors the division’s compliance with legislative requirements. Community Relations Maintaining media relations, promoting outreach, and supplying public information to support student achievement goals set forth by the School Board are essential functions of the Office of the Superintendent. The office works with local media representatives and government agencies to report school system activities and serves and a liaison in emergency situations. Constituent Liaison The Superintendent responds to the requests of division constituencies and interest groups, including teachers, students, parents, and staff. The office is also responsible for building relationships with other divisions and their superintendents for access to ideas and best practice strategies. The Office of the Superintendent keeps the School Board informed of events in the district and makes recommendations of how to improve the division. Recent Accomplishments The Superintendent met with state organizations such as Virginia Association of School Superintendents (VASS) and Region IV Superintendents throughout the year. The network enabled school leaders to collectively support proposed legislation that is in the best interest of teaching and learning while not placing undue financial stress on school divisions. Communications remains an important function of community outreach. The Executive Assistant in the Office of the Superintendent began serving as the divison Public Information Officer to further enhance these efforts. Participation in the National School Public Relations Association (NSPRA) national conference garnered access to a network of public school communications tools and resources to continue and expand efforts into FY21. Focus for FY21 The Superintendent will continue to interact with other Superintendents, VASS, and other organizations to encourage the VDOE and state legislature to promote fully funded state educational standards and supporting legislation that is in the best interest of teaching and learning.
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The division will participate in NSPRA on regional and national levels and implement communications efforts to advance the Board’s educational objectives and strategic priorities. Continued enhanced communication efforts will emphasize personal stories of success and aim to connect all stakeholders in a positive environment. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Superintendent 1.00 1.00 1.00 1.00 1.00 — Asst. Superintendent 2.00 2.00 2.00 2.00 2.00 — Clerical 2.00 2.00 2.00 2.00 2.00 — Total 5.00 5.00 5.00 5.00 5.00 —
The organization of the division’s COA, and by extension position codes, centers around the organization of data submitted annually to the VDOE via the ASRFIN. Within this structure, the only option for including Assistant Superintendent salaries is within the Administration function. The VDOE defines Assistant Superintendent salaries as: Compensation for those who perform high-level executive management functions for a superintendent in the areas of personnel, instruction, and/or administration such as business, transportation, food services, maintenance, operation, facility management/planning, and others. Such an assignment also includes performing the duties of the superintendent in his or her absence as assigned or designated. For this reason, both the Deputy Superintendent and Associate Superintendent are included in the position count and salary total for the Executive Department. However, the duties of the Associate Superintendent were detailed in the Instructional Department, while those of the Deputy Superintendent are contained in the next section. Clerical totals represent the Executive Administrative Assistant to the Superintendent and the Administrative Assistant to Executive Staff. The latter position provides administrative support to not only the Deputy and Associate Superintendent, but also to the Director of Accountability and Assessment and Director of Technology. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 650,565 $ 666,381 $ 654,076 $ 691,384 $ 687,138 $ (4,246) Benefits 203,031 220,096 214,231 213,284 221,947 8,663 Contract Services 106,424 93,373 93,294 93,500 90,240 (3,260) Other Charges 19,351 19,783 21,109 24,762 29,587 4,865 Materials and Supplies 6,746 8,700 14,660 8,460 8,727 267 Regional Tuition — — — — — — Capital Purchases 49,966 9,584 — 28,106 — (28,106) Other Uses of Funds — — — — — — Total Expenditures $ 1,036,083 $ 1,017,916 $ 997,371 $ 1,059,497 $ 1,037,640 $ (21,857) Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21.
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Contract Services Since the contract for the maintenance of copiers and printers is applicable to the entire division, it is reported here. This change represents the decline in the four-year average cost for this contract. Volatility in this amount is related to the printing of color images. Other Charges Increases to conference travel to properly capture amounts associated with all assigned staff and the addition of the NSPRA conference offset a reduction in dues and memberships. Materials and Supplies Modifications to the specific items requested for this program resulted in a minor decrease for FY21. Capital Purchases Replacement of division-wide copiers and printers that were at end of life occurred in FY20 with funds remaining as a result of in year savings. For this reason, no expense was budgeted for FY21.
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Office of the Deputy Superintendent The Deputy Superintendent aids the Superintendent in the day-to-day operations of the schools, acting as a designee, compliance officer, and risk manager. Additionally, the Deputy Superintendent monitors expenditures to ensure good fiscal management for all areas of responsibility. Critical Functions The Office of the Deputy Superintendent oversees the Human Resources, Transportation, and Maintenance Departments. Along with these areas of oversight, the Deputy Superintendent fulfills the following roles: Recruiting
Eric Neff The recruiting function of the HR Department is the purview of the Deputy Deputy Superintendent Superintendent. Working closely with the directors and principals to determine potential vacancies, the Deputy Superintendent selects recruiting fairs and venues and manages the interview and hiring process. The Deputy Superintendent issues all offers to selected candidates and seeks feedback from new and resigning employees on job satisfaction in an effort to improve the division’s recruiting process and overall culture. Hearings Officer The Deputy Superintendent, serving as Hearings Officer, conducts student disciplinary hearings, decides appeals on short-term suspensions, and provides assistance and training to school-based administrators. Disciplinary recommendations are then made to the School Board. Title IX Coordinator The Deputy Superintendent serves as the Title IX coordinator and as the Compliance Officer for all student complaints of discrimination. Risk Management The Deputy Superintendent serves as the Risk Manager for the school division. Responsibilities include identifying, analyzing, evaluating, and treatment of loss exposures, monitor risk control, and financial resources to mitigate the adverse effects of loss. School Calendar Each year the Deputy Superintendent coordinates a division-wide committee to develop the school calendar for the following year. The Deputy Superintendent oversees the committee’s work to create of two or more options for presentation to the School Board that ensure observance of all federal holidays, align with calendars in neighboring school divisions, provide sufficient days for education, and consider the professional development needs of MPCS staff. Recent Accomplishments During the 2019-2020 school year, 100% of the nearly 60 open teaching positions were filled prior to the start of the school year with highly qualified teachers. This success is attributed to new recruitment activities, strategies, and marketing materials including the use of social media and development of a school division app, making it easier for potential candidates to find out more about MPCS.
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Focus for FY21 Recruiting efforts aim to fill 100% of classroom positions for the school year. Activities will explore expanded recruitment opportunities including fall job fairs at universities. In an effort to increase diversity of the instructional staff, an opportunity to enter into an agreement with Participate Learning to hosts international teachers in the school division will be explored. The Deputy Superintendent will hold individual meetings with new teachers as well as schedule quarterly meetings with staff members at each of the four schools to obtain feedback regarding a variety of topics related to the school division. Feedback from those discussions will be presented to the Superintendent, Executive Team, and School Board. Positions and Financials While the Deputy Superintendent holds a variety of responsibilities and provides oversight for three departments, the office has no individual financials. The positions and finances for the HR, Transportation, and Maintenance Departments will each be presented later in this document. Costs associated with the salaries and other activities of the Deputy Superintendent are recorded in the Office of the Superintendent.
FY21 School Board’s Adopted Budget Financial Section 163
Human Resources Department The Human Resources department function manages licensure requirements, administers employee benefits and evaluations, and ensures compliance with employment laws. Retention focuses on providing comprehensive, competitive benefits and compensation, ensuring effective performance evaluation and growth programs, and recognizing the contributions of successful employees. The department administers fair and equitable personnel procedures consistent with the School Board’s mission, and encourages open communication with all stakeholders to promote a positive workplace. Recent Accomplishments Madison Tiller Generalist Human Resources implemented an electronic benefits enrollment system and personalized website with the assistance of a new benefits broker, Pierce Insurance Agency, Inc. Additionally, HR began offering one-to-one counseling sessions for all benefits eligible employees during open enrollment. In addition to the new voluntary benefits, all of the changes received positive feedback from the staff. The Deputy Superintendent and the Human Resources Generalist completed a 12-week Society for Human Resource Management (SHRM) course which provided valuable information and insight regarding compliance for the school division. Focus for FY21 The division will hire a Director for Human Resources. This person will focus on several areas: • Increasing the efficiency of the on-boarding process for new employees by utilizing online solutions available within the Keystone Human Resources Information System (HRIS). • Performing a review of voluntary retirement options and enrollment processes. Input will be solicited from employees to promote satisfaction and ensure the best benefit offerings. • Assuming responsibility for position control including updating job descriptions and streamlining the job posting and application processes within the Keystone HRIS. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Director 1.00 1.00 — — 1.00 1.00 Other Professional 1.00 — 1.00 1.00 1.00 — Clerical 2.40 2.40 2.40 2.40 2.40 — Total 4.40 3.40 3.40 3.40 4.40 1.00
The Director of Human Resources position has been intentionally vacant for nearly two years. Operational issues during this time have been handled by either the Deputy Superintendent or HR Generalist. However, the School Board feels strongly that MPCS must again fill this administrative position to increase the operational effectiveness of the division.
Financial Section FY21 School Board’s Adopted Budget 164
Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 214,980 $ 219,771 $ 160,392 $ 184,325 $ 306,747 $ 122,422 Benefits 95,272 79,688 60,360 57,859 98,610 40,751 Contract Services 42,513 44,686 23,666 42,000 16,360 (25,640) Other Charges 13,488 21,500 18,111 27,800 25,250 (2,550) Materials and Supplies 3,939 14,452 10,817 4,775 10,325 5,550 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 370,192 $ 380,097 $ 273,346 $ 316,759 $ 457,292 140,533 Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Additional increases result from the position changes previously listed. Contract Services After exceptionally high advertising costs in FY18, MPCS increased the advertising budget for FY20 to avoid any shortfalls. However, the expenditure in FY18 appears to be a one-time anomaly and estimates for FY21 are based on trends excluding that year. In addition, MPCS began a partnership with a new benefits provider thus eliminating consultant fees that the division had been paying. Other Charges No conference travel nor dues payments are budgeted for the HR department for FY21. Materials and Supplies The FY21 budget represents the average amount expended over the last four years. Purchases include promotional items for recruiting and materials provided by SHRM for professional development.
FY21 School Board’s Adopted Budget Financial Section 165
Finance Department The Finance Department processes, monitors, reconciles, and projects all aspects of revenues and expenditures for the division. While the department does not oversee day-to-day operations, it does have responsibility for financial oversight of School Nutrition. Efforts of the Finance Department focus most directly on supporting the division strategic goal 3, objective 3. Critical Functions Budget The MPCS budget is an annual financial plan for implementing the educational mission of the division. The Finance Department leads the budget development process with
Krista Kelly significant input from all schools and departments. Input opportunities are provided Executive Director to students, parents, and community members. Financial Accounting and Reporting Proper accounting for expenditures is imperative for any organization. As stewards of taxpayer dollars, MPCS must not only ensure all funds are spent efficiently and effectively, but must also provide information to stakeholders in a manner that is accurate and easy to understand. To this end, the department produces several internal and external reports. Each month the department provides several standard financial reports at regular School Board meetings. Financial information is also provided to the City Council on a quarterly basis as part of the appropriations process. The final local report is the development of the CAFR that details the results of an external audit that takes place at the end of each fiscal year. Each September MPCS and all other divisions in the state complete the Financial Section of the Annual School Report. This report details fiscal year expenditures by function, object, program, and cost center. With the adoption of ESSA, additional reporting is required by school building. While this is the most extensive financial reporting required by the state, the department completes other reports that ensure proper use of funds for special education and school nutrition programs. Federal reimbursements are submitted by the Instructional Department with assistance from the Finance Department. The involvement of Finance is required when information about payroll expenditures are submitted. Position Control State and federal reporting require accurate figures for filled, available, and eliminated positions. Each position must be matched to a standard pay cycle, salary grade, and accounting code. Proper account coding and the strong tie to payroll place this responsibility with the finance department. However, Finance works closely with HR to track position changes so that job announcements and other aspects of recruiting take place in a timely fashion. Payroll Staff are paid via direct deposit on a semi-monthly basis. Payroll payments include annualized contract payments, amounts for additional and/or overtime work for hourly employees, stipends for coaches and extracurricular sponsors, and employee reimbursements. Each payroll also requires calculation and remittance of taxes and employer-sponsored and voluntary benefits.
Financial Section FY21 School Board’s Adopted Budget 166
Procurement Although approximately 80% of MPCS expenditures relate to salaries and benefits, several million dollars are spent annually to purchase materials and services that support the instructional program. For most purchases, the division’s procurement guidelines transfer purchasing power to the specific budget holder. However, larger purchases require issuance of an RFP to more thoroughly evaluate options to ensure cost-effective solutions. Daily, budget holders enter requisition requests via the division’s online employee portal. An established series of approvals is used to ensure that sufficient funds are available, purchases serve the needs of the organization, appropriate quotes have been obtained, and that the purchase will be charged to the correct accounts. Accounts Receivable and Payable All revenue received must be entered into the financial system and reconciled with the bank. For payments made by cash or check directly to the school division, the Finance Department must count the currency, process the transaction, and deposit the monies in the bank on a daily basis. Each invoice and claim for payment is processed through the Finance Department. Payments may take the form of a paper check, direct deposit (for payroll), or electronic funds transfer. Checks are processed and distributed weekly, while payroll is processed on the 15th and 30th of each month. Recent Accomplishments MPCS was awarded the ASBO Meritorious Budget Award for the second year in a row for the FY20 budget. While winning the award is very gratifying, the purpose of producing the budget book is to ensure stakeholders may stay informed about the budget decisions. Budget development efforts in FY21 have focused on following the GFOA guidelines for Best Practice in School Budgeting. This has led to enhancements in the budget process and improvements to the budget book. The Finance Department believes that these changes will address stakeholder concerns voiced during the budget survey about transparency of the decision-making process. During implementation of the Keystone software, the Finance department did not grasp the full power or complexity of the position control settings. Set-up was based on a simplistic model that does not allow the division to achieve maximum benefits. The process of reworking job and position codes to enhance the application process and create improved reporting has begun. Strides were made to delineate between buildings several positions previously reported at a division level in an effort to support ESSA reporting. During FY19 MPCS issued the first school-focused CAFR. While the division remains part of the City’s overall audit process, this document helps highlight the financial management occurring within the school division. In January of 2020, the auditors presented the results of the second such audit document to the School Board. Focus for FY21 In addition to applying for the ASBO MBA, an application for the GFOA award for Best Practice in Budgeting will be submitted in FY21 for the development of the FY21 budget. The Finance Department will use feedback from continued stakeholder surveys and results from both award committees to further improve the budget process. ASBO provides guidelines and an award for Excellence in Financial Reporting which examines the CAFR for a school division. The CAFRs completed in FY19 and FY20 (for FY18 and FY19) were primarily the product of the auditing firm. The Finance Department will endeavor to provide a more detailed Management Discussion and Analysis for the FY20 audit.
FY21 School Board’s Adopted Budget Financial Section 167
Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Director 1.00 1.00 1.00 1.00 1.00 — Other Professional 2.00 2.00 1.00 1.00 1.00 — Clerical 1.00 1.00 2.00 2.00 2.00 — Total 4.00 4.00 4.00 4.00 4.00 —
The finance department continues to be comprised of a director, analyst, account technician, and payroll clerk. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 280,663 $ 310,805 $ 311,929 $ 309,164 $ 317,154 $ 7,991 Benefits 212,346 109,996 99,838 103,338 106,411 3,072 Contract Services 59,910 44,936 73,983 42,250 51,594 9,344 Other Charges 2,087 2,599 3,755 4,550 2,575 (1,975) Materials and Supplies 45,206 60,823 63,399 67,320 69,298 1,978 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds 1,509 3,185 3,138 198,531 7,346 (191,184) Transfers 911,780 291,242 9,386 — — — Total Expenditures $ 1,513,501 $ 823,586 $ 565,427 $ 725,152 $ 554,378 $ (170,775) Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Contract Services Increases in expected audit expenses are offset by the elimination of fees associated with flexible spending plans thanks to the new benefits vendor. Other Charges The Executive Director of Finance and Superintendent were proud to present at the ASBO International conference in October 2019 held in National Harbor. The proximity of the event and interest in the topic of the MPCS salary structure prompted this presentation. Since the conference will move to Nashville for fall 2020, there are no plans to present although the team has been invited to do so thanks to very positive response to the original presentation and subsequent webinar. Materials and Supplies Costs associated with the maintenance of the division’s ERP/HRIS system, Keystone, are recorded here. Minor increases in licensing fees are projected. Other Uses of Funds A contingency for unexpected needs was included in the FY20 budget. The amount included for the FY21 budget is minimal.
Financial Section FY21 School Board’s Adopted Budget 168
Transfers Although no transfers are budgeted it is important to note that the amounts listed in FY17 and FY18 are related to the return of fund balance to the City based on the resolution passed in the fall of 2019. Amounts listed for FY19 went to the SNP to cover the cost of additional time paid to a Food Services Manager for assistance with Intersession activities. In addition, not all VPI students are receiving FRME. The division must cover the cost of the meals provided to those students.
FY21 School Board’s Adopted Budget Financial Section 169
Pupil Transportation Department The Pupil Transportation Department’s mission is structured around REPSECT: Reliable service for the children in the MPCS community Exceeding community expectations Safety first and foremost Positive attitude always Emergency situations, always prepared Compassion and caring for all, including co-workers Transporting children in a safe and timely manner. The department strives to provide dependable service that helps students begin their day on a positive note, ready to give their best toward achieving their academic goals, and then end their day on a positive note. Transportation sets the stage and takes a Patricia Hurley-Ritenour leading role in modeling and promoting positive relationships between students, Director drivers, teachers, and administrators. Recent Accomplishments The department has been successful in cross training employees to meet various division needs. Several drivers are currently certified as CPR and First Aid trainers to aid in the credentialing of teaching staff. Training of new hires and substitute staff is ahead of schedule, and ongoing safety training ensures all staff are following and surpassing safety standards. Further, behavior issues have substantially decreased as the department focus of working with administrators has strengthened. With an increase in the use of automated calls and texts, the department has improved communications with parents and guardians. Staff attendance and morale have improved, and added safety training with students has enriched relationships between staff and students. Additionally, crashes (events where $1,500 or more in damage is sustained, with or without injuries) and incidents (events where less than $1,500 is damage is sustained, with no injuries) have both decreased. Focus for FY21 The department will continue its focus on training and recruitment into FY21. Transportation staff will maintain certifications to meet credentialing of teaching staff in CPR and First Aid and aim to increase training offerings to students. Working with elementary schools to integrate positive behavior programs onto the school bus by incorporating high school students in need of service hours will be explored as ways to enhance and support the department. The department will also explore options for second language training for staff to aid in communicating with the families it serves.
Financial Section FY21 School Board’s Adopted Budget 170
Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Director 1.00 1.00 1.00 1.00 1.00 — Clerical 1.00 1.00 1.00 1.00 1.00 — Maintenance 0.50 0.53 0.53 0.53 1.00 0.47 Bus Driver 30.00 29.00 30.00 32.00 32.00 (3.00) Van Driver 3.00 4.00 5.00 5.00 6.00 1.00 Bus Aide 7.00 7.00 8.00 9.00 9.00 (2.00) Crossing Guard — 2.00 2.00 2.00 1.00 (1.00) Total 42.50 44.53 47.53 50.53 51.00 0.47
One Crossing Guard also serves as a Van Driver and is counted in that position type instead. While one addition is covered by a swap from the Crossing Guard, the other Van Driver addition was related to changes in student needs. Both of these changes took place during FY20 and no further alteration is planned. Since at least the beginning of the 2019-2020 school year, two Bus Aide and three Bus Driver positions have been vacant. While this budget reflects filling positions vacated by new resignations and retirements, the positions that had been vacant for an extended period were eliminated. In part, this move was used to help balance the budget when the requested City transfer exceeded the approved amount. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 1,279,967 $ 1,343,572 $ 1,370,468 $ 1,454,348 $ 1,343,623 $ (110,725) Benefits 445,260 374,607 349,068 400,234 406,637 6,403 Contract Services 112,896 87,462 100,446 139,365 175,460 36,095 Other Charges 23,631 25,076 32,020 34,525 34,540 15 Materials and Supplies 93,822 99,490 123,349 196,939 201,400 4,462 Regional Tuition — — — — — — Capital Purchases — 414,978 323,293 109,181 — (109,181) Other Uses of Funds — — 59,385 — — — Total Expenditures $ 1,955,576 $ 2,345,185 $ 2,358,030 $ 2,334,591 $ 2,161,660 $ (172,931) Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Offsetting decreases result from the changes in positions previously listed. It should be noted that estimated substitute driver expenditures were based on 3-year trends. Amounts could be moved into salaries if the eliminated positions prove necessary and drivers are available to fulfill the contracts. Contract Services Although not budgeted for FY20, MPCS has begun using a contractor to transport students with special needs and external placements. The contract fees are less than the cost for an additional vehicle and driver since the ride is occasionally shared with students from other divisions. Use of contracted bus maintenance is projected to increase in FY21 as the new Fleet Maintenance Tech becomes acclimated to the division equipment.
FY21 School Board’s Adopted Budget Financial Section 171
Materials and Supplies Modifications to the anticipated cost of fuel resulted in a minor increase for FY21. Capital Purchases The variance represents the difference in the cost of the special education bus budgeted for FY20 and the cost of another such bus and a van intended to replace aging equipment. Other Uses of Funds Payments were made for the final school bus lease payments in this object of the General Fund in FY19. This type of payment occurred in the Capital Fund in FY17 and FY18.
Financial Section FY21 School Board’s Adopted Budget 172
Maintenance Department Partnered with ABM, the Maintenance Department provides and maintains a safe, orderly, and respectful learning environment that will contribute to student and staff achievements in support of division goal 3. ABM is tasked with cost-effective building and/or equipment maintenance. The Maintenance Department conducts routine preventive and corrective building and grounds maintenance services, ensures facility infrastructure repair and replacement, and promotes energy conservation and air quality in the design and operation of all MPCS facilities. The Maintenance Department utilizes the SchoolDude Work Order System to provide timely and efficient maintenance for all MPCS buildings and grounds. Paul Simpson Director Along with preventative maintenance and repair of major systems to ensure division facilities are mechanically sound, the Maintenance Director takes pride in ensuring they are also aesthetically pleasing. From managing grounds maintenance contracts to staying on top of interior painting needs, no project is too large or too small for the maintenance staff. Recent Accomplishments The Maintenance Department in cooperation with other division staff completed several projects in FY19 and FY20. While a full list of projects completed during FY19 is available in the FY20-24 Adopted Capital Improvement Plan, the following capital projects are of special note. CES Shingle Roof CES has both flat and shingle roof sections. Shingle roofs cover the administrative offices and all three learning wings. Major leaks had developed, and patching was no longer a viable option. The entire structure was replaced between September of 2018 and February of 2019. MS Gym Floor The wooden gym floor at MPMS had begun to buckle creating a tripping hazard. The severity of the situation precluded sanding to even out high spots. The existing floor was demolished, and a new floor was installed, painted, and sealed. A water leak in the gym occurred just before the work was completed and the project had to be restarted. This delayed completion until after the beginning of FY20. Moisture is a particular concern in this facility. Parking lots All parking areas and bus lanes at CES and MPES were milled, resurfaced, and striped. Additional handicapped parking was added in the rear lot near CES to improve access to the MPE main office. This is the closest viable space due to the grade and configuration of the bus loop and parking area. All work was completed in June 2019 after the school year ended to minimize disruption with normal operations. All parking areas near the high school along with the bus loop between MPMS and MPHS were milled, resurfaced, and striped. Additional handicapped parking was added near the main entrance of the high school and guest parking was moved along the curb. All spaces were relabeled as HS Staff or as a number for students who purchase annual parking passes. All work was completed in June 2019 after the school year ended to minimize disruption with normal operations.
FY21 School Board’s Adopted Budget Financial Section 173
CES Cooling Tower Tube bundle failures on the cooling tower at CES were discovered in December 2019. Inspection of the coils uncovered holes in the coils caused freezing fluids. Fortunately, the repairs that are currently underway will be covered by the division’s insurance policy. High School lighting Ground-based bollards are deteriorating, and advances have been made in exterior lighting design for security. New lighting structures will improve the appearance of the secondary campus and provide better lighting for night security. This will include improved visuals on camera footage taken during evening hours. The lighting configuration became a pressing concern when the lights failed to operate on more than one early morning as staff and students were heading to campus. Focus for FY21 Mechanical Systems The department strives to replace or upgrade systems that are at end of life or broke with the latest, most efficient, and affordable technologies on the market. Pressing needs across the division center around the HVAC systems. • Chiller efficiency at MPMS has been compromised by the many repairs in the last year. Vibration from the aged compressors has created leaks and resulted in chiller failure. Pending repairs for circuit #2 estimated at $10K force the system to be kept off-line until the repair is completed. The chiller is 15 years old and runs every day regardless of season. • Maintenance of proper temperature and humidity level is essential to ensure former problems do not develop in the new MPMS gym floor. • Outdoor air units at CES, MPHS, and possibly MPMS should be replaced or upgraded. Facilities Several components of MPCS facilities require repair or replacement. The division must carefully monitor the roofs at both the middle and high schools as these have reached end of life and will need replacement soon. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Director 1.00 1.00 1.00 1.00 1.00 — Maintenance — — — — — — Total 1.00 1.00 1.00 1.00 2.00 —
The ability to manage ABM and deal with maintenance emergencies create a concern and the proposed budget included the addition of one in-house maintenance staff for FY21. This move would have provided much needed respite for the Director of Maintenance who is the only MPCS staff member qualified to address emergency issues. The removal of this position was used to help balance the budget when the requested City transfer exceeded the approved amount.
Financial Section FY21 School Board’s Adopted Budget 174
Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 107,985 $ 110,751 $ 112,317 $ 114,799 $ 120,078 5,279 Benefits 27,124 29,584 29,432 30,042 32,029 1,988 Contract Services 1,481,414 1,593,844 1,692,001 1,587,632 1,696,260 108,627 Other Charges 872,384 996,761 1,022,365 1,150,860 1,135,526 (15,334) Materials and Supplies 158,228 189,471 284,877 327,100 349,300 22,200 Regional Tuition — — — — — — Capital Purchases 131,483 246,643 802,094 — — — Other Uses of Funds — — — — — — Total Expenditures $ 2,778,618 $ 3,167,055 $ 3,943,086 $ 3,210,433 $ 3,333,193 $ 122,760 Note: Numbers may not add due to rounding.
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Contract Services MPCS has seen an increase in the use of maintenance contractors for various projects in FY20. The FY21 budget includes the increase in the cost of the existing maintenance contract with ABM and revised expectations for additional contracting work. Other Charges Expectations for several utilities have been reduced since trend-based increases included in the FY20 budget did not come to pass. The current five-year trend for these services resulted in a slightly lower estimate for FY21. Materials and Supplies An increasing number of repairs are needed as the MPCS facilities age. The increase in the Materials and Supplies budget for the Maintenance Department for FY21 reflects recent trends. Capital Purchases The FY21 proposed budget included two major capital projects. Reconfiguration of the High School main entrance and repair of the roof at the same building were assumed to be two safety and security related projects that the division could no longer postpone. These projects were eliminated in order to balance the budget when the requested City transfer exceeded the approved amount.
FY21 School Board’s Adopted Budget Financial Section 175
Information Technology Department The IT Department provides support for hardware and software resources required by students and staff. MPCS has been committed to investing in the creation and maintenance of a technology standard that meets the demands of today’s teaching and learning. MPCS uses a life‐cycle approach to continuously enhance and maintain a top-rated network and best‐of‐breed software. Providing an environment that is secure and reliable within the departmental budget is critical. By effectively leveraging on- premise and cloud‐based resources, MPCS creates the environment necessary to provide an individualized and customized approach to the teaching and learning experience. The department strives to provide seamless integration of technology
Matt McCormack resources that are strengthened by a strong support program. Director
Critical Functions Division Infrastructure The MPCS network consists of a single data center at each campus and a small data center housed at the Central Office. The five main buildings and pre-K are connected via a 10GB link Inet provided by Comcast. The centralized wireless system provides wireless access to all buildings and the athletic stadium. The IT department is responsible for supporting all student and staff devices, network systems, and infrastructure. Along with data infrastructure and delivery, IT oversees the systems for all voice, video, bells, surveillance, and secure entry. MPCS Connects! Within the last five years the IT Department has supported the MPCS Connects! 1:1 digital initiative, where all students are issued a school device. The IT Department completed the rollout so that all students in Grade K – 12 have been assigned a device during the 2019-2020 school year. All efforts for this program are aligned with an attainable replacement-cycle program. The IT department continues to run the student-staffed Help Desk and add technology as needed. Recent Accomplishments Full expansion of the division’s instructional program, MPCS Connects! by providing 1:1 devices for all students in Grades K – 12. VPSA funding provided critical financial support for the program along with operational funds aligned with strategic goal 1 and 3. Successful, targeted reduction in energy costs through the implementation of converting servers into a singular virtual machine. Additional benefits were realized through this conversion in areas of back up and disaster recovery strategies and redundancy between division data centers. The addition of two Level 1 Technicians allows for faster response and resolution times for student and teacher work orders, preventative and regular maintenance work and an overall higher level of customer service. Focus for FY21 The department will continue to provide equity in learning for all Manassas Park City School students through expansion of the MPCS Connects! program throughout the division. Continuing to reduce energy costs and increase security are a primary focus for the IT department. Maximizing Data Recovery strategies and resources that include secure, cloud-based archiving and copying of data will continue in order to protect the division from potential cyber-attacks and/or data breaches.
Financial Section FY21 School Board’s Adopted Budget 176
Ongoing efforts to reduce costs for WAN connects will be mitigated by interconnecting campus buildings and diversifying internet access to campuses to maintain Quality of Service and Data Recovery. Positions FY17 FY18 FY19 FY20 FY21 Variance Actual Actual Actual Budget Budget Director 1.00 1.00 1.00 1.00 1.00 — Network Engineer 1.00 1.00 1.00 1.00 1.00 — Specialist CES — 1.00 1.00 1.00 1.00 — MPES 1.00 1.00 1.00 1.00 1.00 — MPMS 1.00 1.00 1.00 1.00 1.00 — MPHS 1.00 1.00 1.00 1.00 1.00 Division — — — — 1.00 1.00 Computer Tech CES — — — — 1.00 1.00 MPES 1.00 1.00 1.00 1.00 1.00 — MPMS — 1.00 1.00 1.00 1.00 — MPHS 2.00 2.00 2.00 2.00 2.00 — Total 8.00 10.00 10.00 10.00 12.00 2.00
Computer Techs may have previously been assigned to a single building or a campus. Regardless, their position was reported under their “home” building. With the changes that occurred during FY20, each building truly has a dedicated ITRT and Computer Tech. In prior budgets distinctions were not made between Instructional Technology Specialists (ITS) and ITRT. Both were listed as Specialists. Last year, to better delineate items in preparation for ESSA, each person was assigned, from an accounting perspective, to a “home” building similar to a computer tech. The promotion of an existing ITS at the beginning of FY20 provided an opportunity for a shift in structure. The remaining ITS role transitioned from building level to a division focus. Two ITRTs were then added to the respective buildings that had previously been served by the ITS. This adjustment provided a more logical and comprehensive flow to the work of the Instruction Technology staff and accounts for the change in positions listed above. Financials FY17 FY18 FY19 FY20 FY21 Actual Actual Actual Budget Budget Variance Salaries $ 627,163 $ 752,939 $ 757,091 $ 778,720 $ 852,671 $ 73,951 Benefits 202,956 258,707 267,628 278,579 304,460 25,882 Contract Services 27,422 73,217 63,337 145,261 239,566 94,305 Other Charges 66,048 70,021 66,446 72,518 53,020 (19,498) Materials and Supplies 506,942 267,065 488,209 655,860 800,786 144,926 Regional Tuition — — — — — — Capital Purchases — — — — — — Other Uses of Funds — — — — — — Total Expenditures $ 1,430,531 $ 1,421,948 $ 1,642,712 $ 1,930,937 $ 2,250,503 $ 319,566 Note: Numbers may not add due to rounding.
FY21 School Board’s Adopted Budget Financial Section 177
Salaries and Benefits Adjustments to salaries and benefits compared to the FY20 budget represent changes based on actual FY20 salaries compared to those budgeted along with assumed raises and benefit changes for FY21. Additional increases result from the additional positions previously listed. Contract Services Minimal increases are associated with repair and other services needed to support the multitude of devices across the division. A contingency entry for the improvement of infrastructure was included in both revenues and expenditures in case the division was able to capitalize on E-rate funding. Other Charges Projected increases in internet charges included in the FY20 budget did not come to fruition and the estimate for FY21 results in a decrease. Materials and Supplies A contingency entry for the improvement of infrastructure was included in both revenues and expenditures in case the division was able to capitalize on E-rate funding.
Financial Section FY21 School Board’s Adopted Budget 178
Debt Service The data in this section is comprised of statements and figures found in the following Manassas Park City documents: • State of the City Presentation from the Governing Body and School Board joint meeting (January 2019) • City Budget for the Fiscal Year Ending June 30, 2020 • City of Manassas Park CAFR for the Year Ended June 30, 2019 At the end of FY19, the City’s outstanding principal balance was $82.5 million for general obligation bond, $0.4 million capital lease principal payments, and $7.3 million for Schools State Literary Fund Loans. Accrued compensated absences, bank loans and capital leases are not included in this debt balance. In FY19 the City implemented a post-issuance compliance policy for tax-favored obligations. The Policy documents existing practices and describes various procedures and systems designed to identify facts relevant to demonstrating compliance with requirements that must be satisfied subsequent to the issuance of Obligations in order that the interest on such Obligations be, or continue to be, or but for certain provisions of the Code would be, excludable from gross income for federal income tax purposes. The City recognizes that compliance with applicable provisions of the Code and Treasury Regulations is an on-going process, necessary during the entire term of the Obligations, and is an integral component of the City’s debt management. Accordingly, the analysis of those facts and implementation of the Policy will require on-going monitoring, and may entail consultation by the City’s Department of Finance staff with bond counsel beyond the scope of bond counsel’s initial engagement with respect to the issuance of particular Obligations. From FY16 to FY18 due to the delay in completing the audits, the City’s credit rating was withdrawn. In October 2019, the City of Manassas Park credit rating from both Standard & Poor’s and that from Moody’s for General Obligation debt was reinstated to where it was before it was withdrawn. During the same period the City completed successfully the refunding of its debt Series 2007B, 2008 2016, and 2013A VRA to take advantage of lower interest rates. This subsequent event of debt refunding resulted in the total savings of over $2 million. In conjunction with the City’s FY20 Budget, the City Manager presented a bold plan to put City finances back on track. While economic development is a central focus, the plan also recognizes the need for austerity and careful consideration of planned expenditures during this period of maximum debt service. The plan acknowledges that the current debt level exceeds the established limits put in place by most other localities in Northern Virginia. As a result, the following targets along with the suspension of debt issuance have been put in place to improve the financial health of Manassas Park: Measurement FY19 Budget Target Debt as Percentage of Assessed Value 9% 3% Debt Service as a Percentage of 25% 10% General Fund Expenditures ceiling
FY21 School Board’s Adopted Budget Financial Section 179
A breakdown of the debt related to City and School facilities, excluding those related to City enterprise funds, was copied from the City’s FY21 Budget Spreadsheet and is provided in the table below. Amounts listed consist of principal and interest obligations. Fiscal Year City Schools Combined FY21 $ 2,374,187 $ 7,091,334 $ 9,465,522 FY22 $ 2,451,876 $ 7,078,795 $ 9,530,671 FY23 $ 2,335,068 $ 5,723,840 $ 8,058,908 FY24 $ 2,402,172 $ 5,781,085 $ 8,183,257 FY25 $ 2,399,170 $ 5,773,240 $ 8,172,409 FY26 $ 2,393,283 $ 5,752,565 $ 8,145,848 FY27 $ 2,406,650 $ 5,401,758 $ 7,808,408 FY28 $ 2,392,757 $ 5,405,335 $ 7,798,092 FY29 $ 2,395,114 $ 5,388,575 $ 7,783,690 FY30 $ 2,391,367 $ 5,405,838 $ 7,797,204 FY31 $ 2,395,533 $ 4,741,733 $ 7,137,266 FY32 $ 892,831 $ 3,233,373 $ 4,126,204 FY33 $ 891,894 $ 3,229,452 $ 4,121,346 FY34 $ 82,039 $ 2,370,785 $ 2,452,824 FY35 $ 82,812 $ 425,184 $ 507,996 FY36 $ 82,496 $ 426,061 $ 508,556 Grand Total $ 28,369,251 $ 73,228,953 $ 101,598,204
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FY21 School Board’s Adopted Budget Financial Section 181 Informational Section
Informational Section FY21 School Board’s Adopted Budget 182
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FY21 School Board’s Adopted Budget Informational Section 183
Enrollment Enrollment estimates drive many aspects of the budget process including: • Determining expected state funding • Calculating staffing levels by building and grade • Estimating needs for consumable materials, manipulatives, textbooks, and technology resources For these reasons, accurate estimates of enrollment for the upcoming school year are critical. The division must also anticipate critical enrollment thresholds that would require construction of additional facilities. Projection Methodology Enrollment fluctuations in MPCS mirror the population changes seen in the City. However, the administration struggles to predict how enrollment will change over time. To estimate future enrollment, MPCS used two sets of statistics: • Live births in Manassas Park City (for kindergarten projections only) • Multi-year history of enrollment change (i.e. cohort transition rate) Live Births MPCS utilizes the 5Sight platform from Forecast5, a provider of advanced analytics software. Forecast5 has developed relationships with various Virginia agencies including the Department of Health (DOH) and VDOE. These agencies provide Forecast5 with a direct portal to publicly available data, which MPCS then uses to analyze trends and make projections. One such analytic is the Live Births Chart which is intended to assist the division in predicting kindergarten enrollment based on birth data from six years earlier. MPCS has run into difficulties with the data related to live births. Coding by the hospital appears to be inaccurate. It is presumed that Manassas Park births are being coded to Manassas City or Prince William County. When the mother’s address is geocoded by DOH, the numbers are consistently over 200, while the reported data for some years is approximately 20.
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Figure 29: Live Birth vs Kindergarten Enrollment
Informational Section FY21 School Board’s Adopted Budget 184
Figure 29 illustrates the relationship between the live birth counts and subsequent kindergarten enrollment. Enrollments used for FY21 on are based on division projections. The projections for these years follow a ratio similar to those calculated for FY09-FY12 and FY17-FY20 of 83-93% of live births. Further analysis of the change in the year-over-year kindergarten enrollment revealed an interesting three-year pattern that began in FY12. That year the enrollment spiked. The following two years, the enrollment declined – significantly at first when compared the initial spike and then minimally the third year. FY21 would be the third series of this three-year pattern. Each year the “spike” decreased with the first spike providing 75 additional students and the next providing 21 and 15 respectively. A projection of 240 for FY21 creates a 6 student “spike” to follow this trend. Based on live birth data, the division is projecting kindergarten classes of 240 from that point forward. Cohort Transition Ratio MPCS uses the cohort transition ratio method to project enrollment. This method captures the enrollment patterns of a cohort of students as they transition from grade to grade. It is calculated by dividing the number of students in a cohort (i.e. grade) by the number of students from the previous cohort in the previous school year. A cohort transition ratio greater than one means there are more students entering school than were enrolled in the previous grade. A cohort transition ratio less than one means there are less students returning to school than in the previous grade. Analysis of enrollment data indicates that the division has close to a 100% cohort survival rate. Based on this assumption, any change in enrollment for the division will be equal to the difference between the size of the out-going senior class and the incoming kindergarten class. This signifies a declining enrollment through FY30 if the kindergarten trend of 240 per year holds true. An additional uncertainty lies in the changes to the Special Education Regional Program. Students assigned as part of this program are excluded from the ADM count. Changes required by the state reduces the number of students previously associated with the program producing a positive change in the ADM. Prior to FY19, the division consistently saw ADM hit 97.5% ± 0.4% of September 30 enrollment. For FY20 and beyond, the division is forecasting this rate at approximately 99%. School Year Students Change % Change Enrollment History 2008-2009 2,424 (47) –1.9% Actual enrollment figures are reported to 2009-2010 2,664 240 9.9% VDOE annually based on general enrollment 2010-2011 2,902 238 8.9% as of September 30 and for special education 2011-2012 2,973 71 2.4% as of December 1. Final record collection of 2012-2013 3,069 96 3.2% ADM, the basis for most of state funding 2013-2014 3,164 95 3.1% occurs on March 31. MPCS uses the trend in 2014-2015 3,311 147 4.6% the September 30 count as the starting point 2015-2016 3,393 82 2.5% for enrollment forecasts. The table provides 2016-2017 3,501 108 3.2% a snapshot of the division-wide enrollment 2017-2018 3,628 127 3.6% history excluding Pre-K students. 2018-2019 3,599 (29) –0.8% 2019-2020 3,504 (95) –2.6% Enrollment Forecast 2020-2021 3,488 (16) –0.5% The five-year enrollment forecast included in 2021-2022 3,464 (24) –0.7% the following table applies all methods and 2022-2023 3,400 (64) –0.5% data outlined above to estimate progressive 2023-2024 3,342 (58) –0.5% enrollments. Based on the analysis, MPCS predicted that enrollment would plateau over the next few years unless a new factor – larger families, decrease in families with school aged children, etc. – developed to create
FY21 School Board’s Adopted Budget Informational Section 185
an upward or downward shift. The downward movement has begun and is expected to continue for a few years before class sizes normalize once again. Table 3: Enrollment Data by Grade and School
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 Location Grade Actual Actual Actual Actual Projected Projected Projected Projected HS 38 38 36 37 36 36 36 36 VPI 36 36 72 70 80 80 80 80 ECSE 14 21 21 28 28 28 28 28 Pre-K 88 95 129 135 144 144 144 144 KG 252 267 246 234 240 240 240 240 1 253 265 261 227 234 240 240 240 2 318 262 271 263 227 234 240 240 CES 823 794 778 724 701 714 720 720 3 267 306 248 254 263 227 234 240 4 279 276 309 249 254 263 227 234 5 280 289 274 301 249 254 263 227 MPES 826 871 831 804 766 744 724 701 6 258 279 286 278 301 249 254 263 7 274 265 285 291 278 301 249 254 8 230 286 263 295 291 278 301 249 MPMS 762 830 834 864 870 828 804 766 9 337 319 311 298 295 291 278 301 10 323 283 287 304 298 295 291 278 11 238 262 257 274 304 298 295 291 12 192 269 301 236 254 294 288 285 MPHS 1,090 1,133 1,156 1,112 1,151 1,178 1,152 1,155
The anticipated decline over the next few years is not viewed Stated Operational negatively. The table to the right displays the stated capacity and Building Capacity Capacity operational capacity of each school. It should be noted that the CES 900 810 CES figures include the enrollment for Head Start which was MPES 825 743 moved from the Pre-K building into the main building when new MPMS 750 675 VPI classrooms were added in FY19. The division expects MPHS 1025 872 enrollment at MPES to drop below operational capacity levels by FY23 based on current and projected CES enrollments. However, the Middle and High Schools will not achieve this goal unless class sizes drop to 225 and 218 respectively. Increases in available housing within Manassas Park could make the enrollment numbers climb again.
Informational Section FY21 School Board’s Adopted Budget 186
Student Demographics and Metrics
70.0% During the 2018-2019 school-year, less than one percent of MPCS 2011 60.0% students identified themselves as 2012 American Indian or Pacific Islander; 50.0% 2013 8.8 percent identified as African American; 5.8 percent identified as 2014 40.0% Asian; 16.0 percent identified as 2015 Caucasian; 63.9 percent identified as 30.0% 2016 Hispanic; and 5.4 percent identified 2017 as two or more races. 20.0% 2018 The most pronounced changes in the last decade have occurred in the 10.0% 2019 Hispanic and Caucasian 2020 0.0% classifications. The former Asian Black Hispanic Two or More White increasing by 21.2% and the later decreasing by 16.1%. Declines of Figure 30: Student Demographics less than 5% were seen in each of the African American and Asian classifications.
English Learners 4,000 100.0%
MPCS students come from 50 countries 90.0% and speak 40 languages. According to 3,500 80.0% self-reported data for the 2018-2019 3,000 school-year, 67 percent of students speak 70.0% 2,500 a language other than English at home. 60.0% The top language spoken other than English is Spanish. 2,000 50.0% 40.0% The chart in Figure 31 illustrates the 1,500 increasing enrollment at MPCS between 30.0% 1,000 2011 and 2019. Over this time, the 20.0% combination of increasing student 500 population and the increasing percentage 10.0% of that population requiring services 0 0.0% created an 86.5% increase in EL students. Based on the Fall VDOE data collection, division enrollment has dropped by ELL/LEP approximately 1% and the proportion of EL students has declined a few tenths of a percent. Overall the division will still Figure 31: EL/LEP Enrollment need to provide services for just under 1,800 students.
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The table below is an excerpt from the 2020 WABE Guide and shows a comparison of projected EL1 enrollments across Northern Virginia school divisions for FY19. Only Alexandria, Loudoun, and Manassas Park saw increases in actual EL enrollment between the 2017-2018 and 2018-2019 school years. Percentage of Prior Year Actual Current Year Percentage of FY FY2020 School Division Enrollment Approved Budget 2019 Enrollment Enrollment Alexandria City2 4,842 5,233 30.7% 32.7% Arlington County 4,835 5,171 17.6% 18.1% Fairfax County3 35,541 35,310 19.0% 18.7% Falls Church City 160 171 5.8% 6.1% Loudoun County 9,604 10,568 11.6% 12.6% Manassas City 2,389 2,427 31.0% 31.0% Manassas Park City 1,228 1,200 33.0% 32.7% Prince William County 14,834 15,279 16.0% 16.6% 1. Programs for English Speakers of other Languages use several different names in the WABE districts, including English as a Second Language, English for Speakers of Other Languages, and English Language Learners. For the purposes of this document, all such programs are referred to as English for Speakers of Other Languages, and enrollment includes only those students receiving services. 2. Alexandria City Public Schools includes 13 participants in the adult education and adult alternative education programs. 3. Fairfax County Public Schools include students with L1-L4 services. After EL enrollment levels are established the discussion moves from overall numbers to school and proficiency specific counts. The division must place the appropriate amount and level of resources at each building to serve both the number and varying ability level of the building’s EL population. Proficiency is measured using the WIDA test. Table 4: EL Student Enrollment by Grade and Proficiency Level Grand School GRADE 1 2 3 4 N Total CES 0 96 27 9 9 141 1 64 33 27 9 133 2 11 41 74 3 129 CES Total 171 101 110 21 0 403 MPES 3 18 28 64 22 132 4 17 23 52 19 111 5 7 6 43 18 74 MPES Total 42 57 159 59 0 317 MPMS 6 10 4 27 23 64 7 13 10 25 9 57 8 18 16 24 7 65 MPMS Total 41 30 76 39 0 186 MPHS 9 36 12 15 12 1 76 10 20 25 29 3 77 11 15 21 31 7 74 12 3 11 19 3 1 37 MPHS Total 74 69 94 25 2 264 Grand Total 328 257 439 144 2 1170
Informational Section FY21 School Board’s Adopted Budget 188
WIDA Results ACCESS for ELLs is the collective name for WIDA's suite of summative English language proficiency assessments. ACCESS is taken annually by ELLs in kindergarten through Grade 12. Proficiency results determine which students require EL services and at what level. The table below summarizes the WIDA result for the 2018-2019 SY. There are a few items of note: • Over one-third of all students (1,210 of 3,599) require WIDA testing each year. Testing is highly time and resource intensive. Subs are used to provide ESOL teachers with flexibility to oversee testing, which takes substantial time to complete. • There is a 163-student difference between Total Testers and Testers for 2+ Years at CES. While some of this may be due to turnover in enrollment, the majority can be attributed to kindergarten students. This number highlights the large ESOL population entering MPCS at Cougar. Many of these students are also newcomers to the United States and require significant supports. • The largest proficiency rating occurs at MPES. Talented ESOL teachers on the elementary campus ensure that students who join MPCS as English novices at Cougar achieve English proficiency by the time they leave MPES. This is supported by the lowest number of testers at the middle school. • The number of testers increases at the High School due to the high number of newcomers that enter at the high school level. Some of these students have limited formal schooling. This creates additional challenges to ensure these students’ educational needs are met. Table 5: 2018-2019 School Year WIDA Results Tester for 2+ Progress Rate Proficiency School Total Testers Years (Target 48%) Rate CES 429 266 54.51% 8.39% MPES 353 321 64.17% 31.73% MPMS 169 146 50.00% 8.90% MPHS 259 217 46.54% 5.02% Grand Total 1210 950 55.26% 14.55%
Free and Reduced Meal Eligibility The National School Breakfast and Lunch Programs are federally assisted meal programs that provide nutritionally balanced, low-cost or free lunches to school-aged children. The VDOE SNP office administers the program at the state level, which operates the program through agreements with local school districts. Participating schools must serve breakfasts and lunches that meet federal nutrition guidelines and must provide free and reduced-price meals to eligible children. Table 6: FRME Percentages by School and Year details the Free and Reduced (abbreviated Red) rates for each school and the division for the last three years. Data collections occur on October 31 of each year, so the FY20 data was collected in October of 2019. Additional data can be found on the VDOE website for Program Statistics and Reports. As of this publication, the results for FY20 had yet to be posted.
FY21 School Board’s Adopted Budget Informational Section 189
Table 6: FRME Percentages by School and Year Fiscal Free Red. Total Total Year School Name Students Elig. FREE % Elig. Red.% F/R Elig. F/R % FY20 CES 872 541 62.04% 82 9.40% 623 71.44% FY20 MPES 798 481 60.28% 82 10.28% 563 70.55% FY20 MPMS 873 484 55.44% 90 10.31% 574 65.75% FY20 MPHS 1,127 564 50.04% 88 7.81% 652 57.85% FY20 MPCS 3,670 2,070 56.40% 342 9.32% 2,412 65.72% FY19 CES 907 552 60.86% 93 10.25% 645 71.11% FY19 MPES 836 471 56.34% 84 10.05% 555 66.39% FY19 MPMS 837 444 53.05% 80 9.56% 524 62.60% FY19 MPHS 1,161 559 48.15% 83 7.15% 642 55.30% FY19 MPCS 3,741 2,026 54.16% 340 9.09% 2,366 63.25% FY18 CES 895 534 59.66% 80 8.94% 614 68.60% FY18 MPES 868 469 54.03% 82 9.45% 551 63.48% FY18 MPMS 835 441 52.81% 84 10.06% 525 62.87% FY18 MPHS 1,135 511 45.02% 99 8.72% 610 53.74% FY18 MPCS 3,733 1,955 52.37% 345 9.24% 2,300 61.61%
Virginia is one of seven states that uses Medicaid data, along with TANF or SNAP status, to directly certify students for free or reduced priced meals. However, the majority of FRME awarded in MPCS comes from applications submitted by families rather than direct certification. For this reason, MPCS does not qualify for division-wide free lunch programs that may be found in other jurisdictions with similar eligibility numbers. The VDOE defines economically 4,000 100.0% disadvantaged as a student who: 90.0% 3,500 • is eligible for Free/Reduced Meals 80.0% • receives TANF, or 3,000 70.0% • is eligible for Medicaid. 2,500 60.0% The VDOE collection for the economically disadvantaged data point is September 30 2,000 50.0% and FRME certification occurs October 30, 40.0% 1,500 which creates a timing difference 30.0% between the two counts and could result 1,000 in different values. 20.0% 500 10.0%
0 0.0%
Economic Disadvantage Figure 32: Economically Disadvantaged Enrollment
Informational Section FY21 School Board’s Adopted Budget 190
Special Education Special education is instruction designed to meet the unique needs of a student with a disability. Special education services are divided into two levels as outlined by the Administrative Code of Virginia (8VAC20-81-10). • Level 1 services are those provided to students for less than 50 percent of the school day. These services may be provided to students in a general education or in a more restrictive setting. • Level 2 services are those provided to students for 50 percent or more of the school day. These services may be provided in a general education or more restrictive setting. The determination of required services is established in each student’s IEP, which is developed by a team, including school staff, parents, and, at the secondary level, the student. In FY 2019, the 458 students receiving special education services made up 12.3% 4,000 100.0% of total MPCS enrollment as shown in the 90.0% 3,500 chart. This includes students under the 80.0% age of five that were served in the ECSE 3,000 preschool program. It does not include 70.0% 2,500 students requiring placement within 60.0% other schools or private facilities, nor students served within MPCS but 2,000 50.0% 40.0% identified as part of the Northern Virginia 1,500 Regional Special Education Program. For 30.0% the FY21 School Board’s Adopted Budget, 1,000 estimates of the VDOE December 1 count 20.0% 500 were based on figures reported on the 10.0% VDOE Fall Record Collection. 0 0.0% Although the total number of students requiring special education services over the last decade increased, the proportion Special Ed of total enrollment remained stable. The division sees a wide variety in the number Figure 33: Special Education Enrollment of students by disability category as seen in Figure 34: Special Ed Students by Disability Category. This data originated from the division’s 2018 December 1 Child Count report to the VDOE. While four categories account for the majority of special education students, costs may vary based on the needs of the individual students and the accommodations listed in their IEP. In addition to special education services related to academics, a student’s IEP may also require the division provide related services. Related services are categorized as therapy services, assistive technology, and audiology services. MPCS also provides community-based instruction to students in each building. These community-based instruction classes help special education students navigate life outside of the school environment. At the secondary level, these classes focus on the development of skills that can assist them with finding meaningful employment after graduation.
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The provision of special education services is Developmentally mandated by the IDEA. Specific regulations Delayed Hearing governing MPCS’ special education program are Intellectually 3% Impairments Disabled established by the Commonwealth of Virginia and 1% 3% mandate that special education be staffed according to ratios for each category/service provided at a site. The state staffing ratios Speech Or Autism establish caps, so if a class is one student over the Multiple Language 15% Disabilities Impairments ratio, additional staff must be added. This 3% 25% requirement applies whether the additional student is added in September or May. Specific Emotional Disturbance Learning Because of the difficulty in hiring certified special Other Health 5% Disabilities education teachers after the beginning of the 21% Impairments 24% school year, special education staffing projections consider the growth in services that occurs during Figure 34: Special Ed Students by Disability Category the school year. This growth occurs for several reasons: • MPCS students, at their annual IEP meeting, move from Level 1 to Level 2 status. • MPCS students who had not previously received special education services are found to be eligible. • MPCS students, at their annual IEP meeting, are found to need a different combination of services or additional services. • Students from outside MPCS move to the area and are found eligible for special education services. Standards of Learning Exam Results Virginia’s accountability system supports teaching and learning by setting rigorous academic standards and through annual assessments of student achievement. These assessments include SOL tests and other measures of student achievement, including alternative assessments taken by certain students with disabilities and children with limited English proficiency. Data for all tables shown below was published by the VDOE at http://schoolquality.virginia.gov/divisions/manassas-park-city-public-schools#desktopTabs-2.
Percentage of MPCS Students Passing the Reading SOL 2016-2017 2017-2018 2018-2019 Student Subgroup Advanced Proficient Passed Advanced Proficient Passed Advanced Proficient Passed All Students 15 60 74 10 62 72 11 56 67 Asian 31 63 94 18 75 93 23 61 84 Black 15 62 77 10 62 72 8 63 71 Hispanic 11 58 69 6 59 66 7 55 62 White 22 61 84 20 65 86 24 64 78 Two or More Races 16 55 71 9 67 76 12 58 70 Students with Disabilities 15 36 51 9 32 41 9 27 35 Economically Disadvantaged 10 58 69 7 59 66 7 57 64 English Learners 11 55 66 1 33 34 1 31 32 Note: Numbers may not add due to rounding.
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Percentage of MPCS Students Passing the Writing SOL 2016-2017 2017-2018 2018-2019 Student Subgroup Advanced Proficient Passed Advanced Proficient Passed Advanced Proficient Passed All Students 19 55 74 20 54 74 19 51 69 Asian 53 36 89 46 49 94 42 47 89 Black 30 48 78 21 58 79 27 45 71 Hispanic 8 59 67 12 54 66 12 52 64 White 28 52 81 31 55 85 30 46 76 Two or More Races 29 57 86 23 47 70 4 61 65 Students with Disabilities 4 29 32 7 35 42 2 7 10 Economically Disadvantaged 9 57 66 16 50 66 13 54 67 English Learners 2 47 48 4 36 40 0 13 13 Note: Numbers may not add due to rounding.
Percentage of MPCS Students Passing the Math SOL 2016-2017 2017-2018 2018-2019 Student Subgroup Advanced Proficient Passed Advanced Proficient Passed Advanced Proficient Passed All Students 13 61 75 13 59 72 12 65 77 Asian 36 54 90 38 52 90 31 58 90 Black 11 62 72 13 59 72 11 72 83 Hispanic 8 64 71 8 60 68 8 65 73 White 25 57 82 26 58 83 23 61 85 Two or More Races 17 55 72 13 66 78 11 74 85 Students with Disabilities 7 36 43 10 37 47 9 43 52 Economically Disadvantaged 8 63 72 9 60 69 9 65 74 English Learners 8 62 69 8 58 65 2 49 52 Note: Numbers may not add due to rounding.
Percentage of MPCS Students Passing the Science SOL 2016-2017 2017-2018 2018-2019 Student Subgroup Advanced Proficient Passed Advanced Proficient Passed Advanced Proficient Passed All Students 10 64 75 9 65 74 11 63 74 Asian 26 68 94 19 77 95 36 59 95 Black 10 75 85 8 64 72 10 70 80 Hispanic 4 63 66 4 62 66 5 63 68 White 24 63 87 21 69 90 25 59 84 Two or More Races 15 65 80 11 70 81 9 70 78 Students with Disabilities 2 44 45 5 39 44 6 39 45 Economically Disadvantaged 3 61 65 5 64 69 6 65 71 English Learners 2 55 57 4 51 55 1 40 40 Note: Numbers may not add due to rounding.
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Percentage of MPCS Students Passing the History SOL 2016-2017 2017-2018 2018-2019 Student Subgroup Advanced Proficient Passed Advanced Proficient Passed Advanced Proficient Passed All Students 21 57 78 20 61 81 14 65 78 Asian 48 47 95 39 58 97 32 58 91 Black 25 55 81 19 63 82 16 68 83 Hispanic 12 59 70 14 62 76 10 64 74 White 34 56 90 30 57 88 19 65 84 Two or More Races 23 63 86 23 61 84 18 64 82 Students with Disabilities 4 51 55 6 50 56 7 41 48 Economically Disadvantaged 12 59 71 16 61 77 10 67 76 English Learners 10 52 62 10 55 65 3 38 41 Note: Numbers may not add due to rounding.
Scholastic Aptitude Test (SAT) Results The average SAT scores below use the scores for seniors taking the test. Critical Year Subject Math Combined Reading Manassas Park HS 530 519 1048 2017 - National 527 517 1044
2016 Virginia 558 538 1095
Manassas Park HS 533 531 1064 18 20 - National 529 520 1049 7
201 Virginia 563 547 1110
Manassas Park HS 543 532 1075 19 20 - National 564 548 1113 8
201 Virginia 524 515 1039
Advanced Placement Program As a result of MPCS electing to cover the total cost of AP exam administration in 2016, the number of exams taken increased significantly in the 2016-2017 and 2017-2018 school years. For the 2018-2019 school year, the division opted to eliminate this funding and the requirement that AP students take the test at the end of course. It is theorized that the number of tests taken will decline, but the number of students with a score of three or higher will increase. The hypothesis is that students are likely to exert more effort if they have a financial investment. % of Total AP Test Assessment Total AP Test Number of AP Test Takers Takers with Scores Year Takers Exams with 3+ of 3+ 2015-2016 174 258 56 32 2016-2017 236 383 53 22 2017-2018 311 595 80 26 2018-2019 167 274 74 44
Informational Section FY21 School Board’s Adopted Budget 194
Manassas Park encourages all students to attempt an AP class. The long-standing tradition of open enrollment for AP and pre-AP courses allows any student to take on the rigor of college-level work. On-Time Graduation and Dropout Rates VDOE publishes annual state-level, 100% division-level and school-level cohort 90% reports that detail outcomes for students 80% who entered the ninth-grade for the first time together and were scheduled to 70% graduate four years later. Cohort reports Dropouts 60% include the Virginia On-Time Graduation Still Enrolled 50% Rate for the commonwealth, school Other Diploma 40% divisions and high schools and data on Standard Diploma dropouts, students still in school, and 30% Advanced Studies Diploma students on long-term leave. The Virginia 20% On-Time Graduation Rate expresses the 10% percentage of students in a cohort who 0% earned a Board of Education-approved 2015 2016 2017 2018 2019 diploma within four years of entering high school for the first time. Percentages are Figure 35 - On-Time Graduation and Drop Out Rates based on longitudinal student-level data and account for student mobility and retention and promotion patterns. http://www.doe.virginia.gov/statistics_reports/graduation_completion/cohort_reports/index.shtml According to VDOE, 94.4% of members from Virginia’s class of 2019 graduated on time; MPCS reported an on- time graduation rate of 89.3% for the same period. The 2019 cohort was the largest for MPCS to date at 307 students, an increase of 25 over the prior year. Although the on-time graduation rate declined by 0.1% to 89.3%, the large cohort size and minimal increase in dropouts contributed to a 0.2% decrease in the dropout rate to 9.4%. 20% Another statistic of note is the number of graduates 18% receiving an advanced studies 16% diploma. This number increased from 126 (45%) to 14% 164 (53%) making this not 12% 2016-17 only the largest number 10% awarded, but the largest 2017-18 8% percentage awarded. 2018-19 6%
Student 4% Attendance Data 2% Chronic absenteeism is 0% defined by the VDOE in the CES MPES MPMS MPHS MPCS Standards of Accreditation as a student who misses 10% or Figure 36: Chronic Absenteeism by School
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more of the school year, regardless of reason. Students receiving homebound instruction are excluded. School divisions seek a Level One rating on this school quality indicator. This indicator requires a current year or three- year average overall absenteeism of no more than 15 percent. For schools that received a Level Two rating the prior year, a decrease of 10% or more in the rate from the prior year will receive a Level One rating. Just like one student can impact he division’s graduation and dropout rates, so can one student or family impact the rating related to chronic absenteeism. The table below shows the percentage of each demographic group that falls into the chronic absenteeism category. Building administrators and school counselors must dig further into the data to determine how to motivate these students to attend school or to develop a plan for education that will work with the student’s unique life situation.
CES MPES MPMS MPHS MPCS All Students 12% 6% 9% 17% 11%
Female 13% 6% 11% 18% 13% Male 10% 5% 6% 16% 10%
Asian 23% 2% 7% 16% 13% Black 6% 3% 4% 7% 5% Hispanic 13% 7% 9% 20% 13% Two or more races 16% 9% 6% 23% 13% White 5% 2% 10% 12% 8%
Students with Disabilities 16% 4% 10% 20% 13% Economically Disadvantaged 12% 7% 9% 19% 12% English Learners 12% 6% 8% 21% 11%
Discipline Data Discipline data also plays a role in the Standards of Accreditation. The table below displays Offenses Data for the 2018-2019 school year. Number Offense < represents less than 10 Alcohol, Tobacco, and other Drug Offenses 73 Disorderly or Disruptive Behavior Offenses 26 Other Offenses Against Persons 46 All other Offenses < Property Offenses < Weapons Offenses < Offenses Against Student 10 Technology Offenses <
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Staff Demographics and Metrics Staffing Targets Target staffing ratios were adopted by the School Board at their meeting on December 16, 2019. Development of the targets began with requirements set forth in the Commonwealth of Virginia’s SOL and SOQ. Adjustments to these levels centered around the programmatic needs of the student, course, and division.
Position Level State Regulations MPCS Target Homeroom Elementary School ratio = 18:1 Students by grade divided by class Teacher (Gr K-3) Max class = 22 size of 21 rounded down Homeroom Elementary Average ratio 25:1 Students by grade divided by class Teacher (Gr 4-5) Max class = 35 size of 22 rounded down Core Teacher Middle Average ratio 24:1 (English) Students by grade divided by 3 (Gr 6-8 English) divided by 23
Core Teacher Middle Average ratio 25:1 (6th) Students by grade divided by 3 (Gr 6-8 Math) Max Class = 35 (6th) divided by 24 School Ratio 21:1
Core Teacher Middle Average ratio 25:1 (6th) Students by grade divided by 6 (Gr 6-8 Science Max Class = 35 (6th) divided by 24 & Social Studies) School Ratio 21:1
Core Teacher High Average ratio 24:1 (English) Students divided by 6 divided by 23 (English) Core Teacher High School ratio 21:1 Students divided by 6 divided by 22 (Math)
Core Teacher High School ratio 21:1 Students divided by 6 divided by 24 (Science)
Core Teacher High School ratio 21:1 Students divided by 6 divided by 23 (Social Studies)
Art, Music, PE Elementary 5.0 FTE per 1,000 students in grades Art: 1 (CES) kindergarten through five to serve Music: 1 as elementary resource teachers in Band: 0 art, music, and PE PE: 2 Art, Music, PE Elementary 5.0 FTE per 1,000 students in grades Art: 1 (MPES) kindergarten through five to serve Music: 1 as elementary resource teachers in Band: 1 art, music, and PE PE: 1 Art, Music, PE Middle Middle or secondary school Art: 1 teachers shall teach no more than Music: 1 150 students per week, but physical Band: 2 education and music teachers may PE: enrollment divided by 468
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Position Level State Regulations MPCS Target teach 200 students per week. (Based on 5 teaching periods per day)
Art, Music, PE High Middle or secondary school Art: 1 teachers shall teach no more than Music: 1 150 students per week, but physical Band: 1 education and music teachers may PE: enrollment divided by 324 teach 200 students per week. (Based on 5 teaching periods per day) ESOL Elementary 17.0 FTE for each 1,000 students Level 1: 30:1 identified as having limited English Level 2: 35:1 proficiency Level 3: 45:1 (approximately 59:1) Level 4: 58:1 ESOL Middle 17.0 FTE for each 1,000 students Level 1: 30:1 identified as having limited English Level 2: 35:1 proficiency Level 3: 45:1 (approximately 59:1) Level 4: 58:1 ESOL High 17.0 FTE for each 1,000 students Level 1: 30:1 identified as having limited English Level 2: 35:1 proficiency Level 3: 45:1 (approximately 59:1) Level 4: 58:1 Media Specialist Elementary 0.5 FTE for 299 or fewer students 1.0 per school 1.0 FTE for 300 or more students Media Specialist Middle 0.5 FTE for 299 fewer students 1.0 for 1 – 999 students 1.0 FTE for 300 – 999 students 2.0 for 1,000 of more students 2.0 FTE for 1,000 or more students Media Specialist High 0.5 FTE for 299 fewer students 1.0 for 1 – 999 students 1.0 FTE for 300 – 999 students 2.0 for 1,000 of more students 2.0 FTE for 1,000 or more students School Elementary One full-time at 375 students, one School enrollment divided by 375; Counselor hour per day additional time per 75 Standard schedule of 210 days students or major fraction thereof. School Middle One full-time at 325 students, one School enrollment divided by 325; Counselor additional period per 65 students or Standard schedule of 210 days with major fraction thereof. 1 FTE on 12-month schedule. School High One full-time at 300 students, one School enrollment divided by 300; Counselor additional period per 65 students or Standard schedule of 210 days with major fraction thereof. 1 FTE on 12-month schedule. Instructional Elementary Local school boards shall employ 1.0 ITRT per school Technology two FTE positions per 1,000 students in grades kindergarten through 12, one to provide technology support and one to serve as an ITRT.
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Position Level State Regulations MPCS Target Instructional Middle Local school boards shall employ 1.0 ITRT per school Technology two FTE positions per 1,000 students in grades kindergarten through 12, one to provide technology support and one to serve as an ITRT. Instructional High Local school boards shall employ 1.0 ITRT per school Technology two FTE positions per 1,000 students in grades kindergarten through 12, one to provide technology support and one to serve as an ITRT. Computer Elementary Local school boards shall employ 1.0 Computer Technician per school Technician two FTE positions per 1,000 students in grades kindergarten through 12, one to provide technology support and one to serve as an ITRT. Computer Middle Local school boards shall employ 1.0 Computer Technician per school Technician two FTE positions per 1,000 students in grades kindergarten through 12, one to provide technology support and one to serve as an ITRT. Computer High Local school boards shall employ 1.0 Computer Technician per school Technician two FTE positions per 1,000 students in grades kindergarten through 12, one to provide technology support and one to serve as an ITRT. Head Start Pre-K 1.0 Teacher and 1.0 Aide per classroom of 18 students VPI Pre-K 1.0 Teacher and 1.0 Aide per classroom of 18 students Parent Liaison Elementary 1.0 per school (29 hours per week) Parent Liaison Middle 1.0 per school (29 hours per week) Parent Liaison High 1.0 per school (29 hours per week) Clerical – Main Elementary 1.0 for 1 – 449 students Office 2.0 for 450 – 749 students 3.0 for 750 – 1,049 students 4.0 for 1,050 or more students Clerical – Main Middle 1.0 for 1 – 449 students Office 2.0 for 450 – 949 students 3.0 for 950 or more
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Position Level State Regulations MPCS Target Clerical – Main High 1.0 for 1 – 449 students Office 2.0 for 450 – 949 students 3.0 for 950 or more Clerical – Middle 1.0 per school Guidance Clerical – High 1.0 per school Guidance IA – Media Elementary 1.0 per school Center Clerical – Media Middle 1.0 per school Center Clerical – Media High 1.0 per school Center IA – STEM Elementary 1.0 per class Nurse Elementary 1.0 per school Nurse Middle 1.0 per school Nurse High 2.0 per school Reading Elementary One per school 1.0 per school (SOQ) + 1.0 per Specialist school (Title I) Special Division 8VAC20-81-340 Special Education administration Education and building principals develop staffing plans that meet the requirements of the anticipated population Assistant Elementary 0.5 FTE for 600 – 899 students 1.0 per school Principal 1.0 FTE for 900 or more students Assistant Middle 1.0 FTE for each 600 students 1.0 for 1 – 899 students Principal 2.0 for 900 – 1,499 students Assistant High 1.0 FTE for each 600 students 1.0 for 1 – 899 students Principal 2.0 for 900 – 1,499 students Principal Elementary 0.5 FTE for 299 or fewer students 1.0 per school 1.0 FTE for 300 or more students Principal Middle 1.0 FTE 1.0 per school Principal High 1.0 FTE 1.0 per school
K-3 Class Size Reduction MPCS participates in the K-3 Class Size Reduction program. This VDOE program provides lottery-based funding to school divisions that focus on reducing class sizes in grades kindergarten through third. MPCS will receive approximately $730,913 for this program in FY21 to pay for teachers needed to reduce the ratios beyond the regularly mandated levels. The VDOE sets specific ratio requirements based on the percentage of FRME students in the individual school, not in the division, as outlined in the table below. Since there is a short lag in the FRME rate that is used, the applied rate for this program will be less than the rates projected or published for the schools and division for FY21. The rates projected for CES are 56.83% and
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55.43% for MPES, putting both schools on the edge of the range requiring a school-wide ratio of 17 to 1. The budget presumes MPCS will need to meet this requirements until the official VDOE calculation template is available. The school-wide ratio accounts for teachers other than the homeroom teacher – music, PE, art, etc. For this reason, the homeroom ratio can be slightly higher than the ratio listed in the accompanying table. However, the maximum individual class size does Figure 37: K-3 Class Size Reduction Requirements relate to the number of Source: Item 136C. 10. D of Chapter 665, 2015 Acts of Assembly students in any single homeroom class. With a maximum size of 22, the division set the target ratio at 21 to 1. The ratio for fourth and fifth grade classrooms, which are not a part of this program, is 22 to 1. Enrollment changes by Budgeted Budgeted Student- grade will shuffle the Building Grade Level number of homeroom Enrollment Homerooms Teacher Ratio teachers at each CES Kindergarten 240 12 20.0 elementary grade level. CES 1st 234 12 19.5 At CES, one resignation CES 2nd 227 12 18.9 will not be filled and at MPES 3rd 263 13 20.2 MPES, one fifth grade MPES 4th 254 13 19.5 homeroom teacher will MPES 5th 249 13 19.2 move to fourth grade.
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Position Summary Within any budget, positions change due to growth and reorganization or restructuring. Both types of adjustments occurred in the creation of the FY21 Budget. The table below provides numeric details of the changes compared to the FY20 budget. Table 7: Summary of Positions by Classification FY17 FY18 FY19 FY20 FY20 FY21 Budget Position Type Actual Actual Actual Budget Actual Budget Change Director 7.00 7.00 6.00 6.00 6.00 7.00 1.00 Board Member 5.00 5.00 5.00 5.00 5.00 5.00 — Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 — Asst. Superintendent 2.00 2.00 2.00 2.00 2.00 2.00 — Teacher 235.60 241.00 248.5 256.00 260.00 262.00 6.00 Specialist 8.00 9.00 10.00 11.00 12.00 12.00 1.00 Media Specialist 5.00 5.00 5.00 5.00 5.00 5.00 — School Counselor 8.00 9.00 9.00 10.00 10.00 11.00 1.00 Principal 4.00 4.00 4.00 4.00 4.00 4.00 — Assistant Principal 5.00 5.00 5.00 5.00 5.00 5.00 — Other Professional 12.93 11.93 9.93 11.93 9.93 11.93 — School Nurse 5.00 5.00 5.00 6.00 6.00 6.00 — Psychologist 1.00 1.00 1.00 1.00 1.00 1.00 — Technology Support 4.00 5.00 5.00 5.00 6.00 6.00 1.00 Clerical 19.68 19.32 21.13 22.67 27.69 27.69 5.03 Instructional Aide 52.80 56.00 59.00 56.00 54.00 55.00 (1.00) Maintenance 0.50 0.53 0.53 0.53 0.53 1.00 0.47 Bus Driver 30.00 29.00 30.00 32.00 29.00 29.00 (3.00) Bus Aide 10.00 11.00 8.00 9.00 7.00 7.00 (2.00) Crossing Guard — 2.00 2.00 2.00 1.00 1.00 (1.00) Van Driver — — 5.00 5.00 7.00 6.00 1.00 Operating Positions 416.51 428.79 442.1 456.13 459.16 465.63 9.49
Service 31.00 32.00 30.00 31.00 31.00 31.00 — Division-wide Positions 447.51 460.79 472.10 487.13 490.16 496.63 9.49
Explanation of Changes in Positions – FY20 Budget to FY20 Actual Explanation of the changes that occurred between the FY20 Budget and the current reality are required before examining the change between the FY20 Actual positions and the FY21 Budget positions. Overall 11.02 FTEs were created between the passing of the School Board’s FY20 Adopted Budget and the end of the calendar year. It is important to note that of the year ended with eight (8) budgeted positions vacant. The open positions were as follows: 3 Bus Drivers, 2 Bud Aides, 2 Speech Pathologists, 1 Crossing Guard. Only the two vacant Speech Pathologists positions have been included in the salary projections for this budget, the remaining positions have been vacant for over a year and were not included.
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The remainder of this section details the type of position, the value of the change, and the reason behind the change. Teacher (+3.00) Positions were added to address rising numbers of ESOL students, particularly those classified as level 1. Enrollment changes necessitated the additional of an ESOL teacher at CES, MPES, and MPHS over the first month of school. (+1.00) Enrollment in Early Childhood Special Education (Pre-K) exceeded budgeted numbers. State law mandating class-size ratios and caseloads forced the division to post a new position in the early fall. Specialist (+1.00) The promotion of an existing ITS provided an opportunity for a shift in structure. The remaining ITS role transitioned from building level to a division focus. Two ITRTs were then added to the respective buildings that had previously been served by the ITS. This adjustment provided a more logical and comprehensive flow to the work of the Instruction Technology staff. Other Professional (-2.00) MPCS has struggled for two years to fill two vacant Speech Pathologist positions. Although the budgeted salaries and benefits have been enough to cover the cost of outsourcing the necessary services, the division would prefer the employees be on staff. Technology Support (+1.00) With the resignation of the Level II Technician at the elementary campus, the division restructured Computer Technician staffing. The remaining Level II Technician took on a division role and two Level I positions were added at the elementary campus; one at each school. Clerical (+2.00) The SOQ defines certain staffing ratios and requirements. It was noted that the requirement for assistance in secondary Libraries is listed as a clerical, rather than an Instructional Aide, position. This classification adjustment occurred after the budget. (+2.03) Parent Liaison positions are funded using Federal Title III dollars. The division has received increases in these funds over the last few years. With increased funding available, the positions were shifted from 10 hours per week (0.27 FTE) in the FY20 budget to 15 hours per week (0.40 FTE) during FY20. The hours increase again in the FY21 budget to 29 (0.77 FTE). (+1.00) During FY19 the Team Lead at CES was chosen to assist the School Nutrition Coordinator with collection of bad debt. Work needed to ready meals for the Pre-K program necessitated the need for an extra position in this kitchen, for a period, which left time for this additional work. However, the fluctuating schedule of clerical assistance was a strain on all parties. For FY20, the Clerical position was transitioned to a stand-alone position and the Team Lead position was back-filled. Instructional Aide (–2.00) This decrease is the result of the swap in classification for the former Media Center IAs. Bus Driver (–3.00) The inability to fill two budgeted positions combined with a resignation at the end of the 2019 calendar year have left the Transportation department short on drivers.
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Bus Aide (–2.00) The Transportation Department has been unable to fill two budgeted Bus Aide positions, including one that was a growth position in the FY20 budget. Crossing Guard (–1.00) One Crossing Guard also serves as a Van Driver and is counted in the position type instead. Van Driver (+2.00) While one addition is covered by a swap from the Crossing Guard, the other was related to changes in student needs. Explanation of Changes in Positions – FY20 Actual to FY21 Budget Director – Human Resources (+1.00) The School Board has requested that the division fill the vacant Director of HR position. Teacher – CES (–1.00) A second grade class of 263 at September 30, 2019, will be replaced by a rising second grade class of 227. Staffing targets and projected enrollment indicate 11 homerooms are needed at second grade for next year. However, this provides very little flexibility for meeting the K-3 class size reduction requirements should there be any increases in enrollment in that grade level. Teacher – MPES (–2.00) K-3 class size reduction requirements will not be as stringent for MPES for FY21 as they will be for CES. This along with a reduction in the fifth-grade class size will allow for the reduction of homerooms by two. Reductions will take place through attrition. Teacher – MPMS (+3.00) The FY20 budget was developed with a two-year plan to address the movement from MPE to MPMS of the then very large third grade class. For FY20 a Science position was added to both reduce class sizes and accommodate the increased enrollment that would occur in FY21. For FY21, an additional Social Studies position will be added for the same reason. Adopted staffing targets indicate that the overall increased enrollment at the Middle School will require an additional English and an additional Math position. Teacher – MPHS (+1.00) MPCS must increase the English staff in the high school to remain in compliance with the SOQs. While certain high school students choose to take English through Virtual Virginia, most students must enroll in an English class each year. With a projected enrollment of over 1,100 students, MPHS will need eight (8) English teachers to meet the 24:1 SOQ requirement. Teacher – Sped (MPHS) (+1.00) MPCS must increase the Special Education staff in the high school to remain in compliance with Virginia staffing regulations. These positions provide MPCS with an additional classroom for students that participate in the Life Skills Program. Instructional Aide – Sped (MPHS) (+1.00) This position provides the additional support required for the special education teacher described above.
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School Counselor (+1.00) For the 2019-2020 school year, the General Assembly adjusted the required staffing ratios for School Counselors. To meet these new ratios, MPCS hired one school counselor to split time between the Middle School and High School. The administration planned to increase this by one position in FY21 to give each school a dedicated school counselor. Maintenance (+0.47) The upcoming retirement of the Fleet Maintenance Coordinator will coincide with a shift from a part- time to a full-time position. Van Driver (–1.00) Reorganization of positions within the Transportation Department resulted in one fewer Van Driver for FY21. Staff Recruitment and Retention Rates Figure 38 illustrates the projected distribution of 250 years of service to MPCS for all teacher positions for the 200 FY21 budget compared to the FY18 FY20 FY19 budget. Although several of these new staff 150 members have experience, all of the 18 positions added across that time period have 100 increased the number of teachers in the 1-10 years of service range. 50 Over the same time period the number of staff with 16 0 years or more has increased 1-10 11-15 16-20 21-25 26-30 30+ by seven while the number with 11-15 years decreased Figure 38: Years of Service with MPCS (teachers) by 15. It can be inferred that the division lost eight teachers in the 11-15 band. Although the division has not tracked resignations by years of service, the data can be grouped by position type and resignation reason. The table below provides the number of teacher, school counselor, or media specialist resignations by reason code. The predominant reason for departure was to pursue a job outside of education which accounts for 20% of the resignations. With 10% each are Relocation – Other (outside of the mid-Atlantic region or states that MPCS recruits from) and Resigned – Job w/ Manassas. Looking at major categories, 41% pursued opportunities at other Virginia Schools, 22% relocated outside of Virginia, 20% left education and 7% retired.
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Table 8: FY19 Resignation Reasons
Pre-K/ Row Labels CES MPES MPMS MPHS Total Relocation – Military Transfer 1 1 Relocation – OH 1 1 Relocation – Other 1 1 1 1 4 Relocation – PA 1 2 3 Resigned – Family Reasons 1 1 Resigned – Job w/ Arlington 1 1 2 Resigned – Job w/ Fairfax 1 1 1 3 Resigned – Job w/ Loudoun 2 1 3 Resigned – Job w/ Manassas 1 2 1 4 Resigned – Job w/ MD School 1 1 Resigned – Job w/ Other VA School 1 1 2 Resigned – Job w/ PWCS 1 2 3 Resigned – Left Education 1 3 4 8 Resigned – Other 2 1 3 Retired 1 2 3 Grand Total 6 13 13 10 42
Staff hired to fill these vacancies were located through various channels. Over half of the teacher hires came from college career fairs with the greatest number discovered at GMU, Millersville, and PERC. Nearly all of these career fair hires were placed before June. Candidates hired after the first of July were sourced through postings on the MPCS website or other job boards. Half of the placements made during the month of June were transfers from other local school divisions. MPCS started the 2019-2020 school fully staffed in the classroom and has been able to fill open spots relatively quickly. The exception to the fill rate being speech pathologists. The student services needed from these unfilled positions are being provided by contractors. The division is confident that they may be able to hire some contractors after their contract is complete. In addition, efforts will be focused on these positions at career fairs this coming spring. Staff Demographics The Equal Employment Opportunity Commission requires the biannual submission of the EEO-5 report. This report collects elementary and secondary staffing information for school divisions with 100 or more employees. While this report is submitted in November or even numbered years, the data template has been used here to present the demographic data for the MPCS staff in the fall of 2019.
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Table 9: Staff Demographic Data
Full-Time Hispanic Not Hispanic Male Female M F TOTAL Position W B A NA AI 2+ W B A NA AI 2+ Officials, Administrators, Managers 0 0 6 0 0 0 0 0 3 0 0 0 0 0 9 Principal 0 0 1 0 0 0 0 0 3 0 0 0 0 0 4 Assistant Principal, Teaching 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Assistant Principal, Non-Teaching 0 0 1 0 0 0 0 0 2 2 0 0 0 0 5 Elementary Teachers 1 7 4 2 0 0 0 0 102 11 2 0 0 1 130 Secondary Teacher 3 3 29 6 0 0 0 0 76 7 2 0 0 2 128 Other Teachers 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Guidance 0 1 0 1 0 0 0 0 6 2 0 0 0 0 10 Psychologist 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 Librarian 0 0 0 0 0 0 0 0 4 1 0 0 0 0 5 Consultants & Supervisor of Instr. 0 0 2 0 0 0 0 0 10 0 0 0 0 0 12 Other Professional 0 3 2 0 0 0 0 0 8 1 0 0 0 0 14 Teacher Aides 0 8 5 3 0 0 0 0 23 13 1 0 0 1 54 Technical Support 2 0 1 1 0 0 0 0 0 0 0 0 0 0 4 Clerical 0 5 0 0 0 0 0 0 13 5 1 0 0 0 24 Service Workers 1 31 4 6 0 0 0 0 18 13 3 1 0 0 77 Skilled Crafts 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Laborers, Unskilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL 7 58 55 19 0 0 0 0 269 55 9 1 0 4 477
Part-Time Instructional 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 All Other 0 3 1 0 0 0 0 0 3 1 0 0 0 0 8 TOTAL 0 3 1 0 0 0 0 0 3 1 0 0 0 0 8
Abbreviations: M = Male W = White F = Female B = Black A = Asian NA = Native American or Pacific Islander AI = American Indian or Alaska Native 2+ = Two or more
Unified Salary Scale Every school division compares itself to surrounding jurisdictions to determine the competitiveness of their compensation offerings. The guide produced by the WABE provides an easy tool for high-level comparisons. The table below is an excerpt of the FY20 WABE Guide. Analysis of this data for FY18 showed that MPCS ranked 8th for Instructional Aides and 7th in each of the other benchmarked categories. Based on this and other information, the division adjusted starting salaries by nearly 6% for each grade in FY19. This change pushed MPCS to 5th for Bus Drivers and 2nd for Instructional Aides. It also established a starting teacher salary ahead of the nearest neighbors. Scale shifts for FY20 maintained the majority of these rankings.
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Table 10: FY20 Comparative Minimum Wages and Salaries for Select Positions
Instructional Bus Drivers Aide Teacher (BA) Teacher (MA) Alexandria $18.48 $16.92 $49,382 $56,372 Arlington $21.17 $18.19 $48,228 $53,173 Fairfax $19.20 $16.42 $50,000 $55,000 Falls Church $19.71 $16.34 $51,599 $57,237 Loudoun $20.06 $16.50 $53,730 $59,500 Manassas $18.63 $16.10 $47,724 $53,353 Prince William $18.57 $15.56 $49,496 $55,237 Manassas Park $19.12 $17.64 $49,050 $55,050
The table above does not indicate that that MPCS salary scales require significant increases and it is impossible to know how other divisions may adjust their starting salaries for FY21. Anecdotal information indicates some divisions plan to focus on specific positions or segments within their scales. MCPS and PWCS both made significant changes to their teacher scales within the last two years. Page 301 of the budget proposed by Loudoun County Public Schools’ Superintendent lists $61,237 as the FY21 starting salary for a teacher with a bachelor degree. While the division does not want to lose ground on starting teacher salary, it will be impossible to compete with Loudoun. To provide some increase in teacher pay, the minimum starting salary at grade 100 was increased by 2.2% and the change was promulgated through the structure creating a $50,055 starting teacher salary for FY21. No other changes were made to the basic structure or composition of the unified scale for FY21 and the revised midpoints were used for raise calculations. Table 11: FY21 Proposed Unified Salary Scale Grade Position Type Min Max Midpoint Width 100 Food Service Team Member 13.21 22.46 17.84 70% 101 Bus Aide 13.87 23.58 18.73 70% 102 Food Service Team Lead 14.56 24.75 19.66 70% 103 Not in use 15.29 25.99 20.64 70% 104 Crossing Guard 16.05 27.29 21.67 70% Parent Liaison 105 Van Driver 16.85 28.65 22.75 70% 106 Instructional Aide 17.69 30.07 23.88 70% 107 Community Support Liaison 18.57 31.57 25.07 70% 108 Bus Driver 19.50 33.15 26.33 70% Clerical Greeter 109 Instructional Aide – Technology 20.48 34.82 27.65 70% 110 Food Service Manager 21.50 36.55 29.03 70% 111 Bookkeeper 22.58 38.39 30.49 70% Clerical – Transportation Receptionist – Central Office 112 Computer Tech – Level I 23.71 40.31 32.01 70%
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Grade Position Type Min Max Midpoint Width 113 Not in use 24.90 42.33 33.62 70% 114 School Nurse 26.15 44.46 35.31 70% 115 Administrative Assistant 27.46 46.68 37.07 70% Clerk Technician 116 Computer Tech – Level II 28.83 49.01 38.92 70% 117 Executive Administrative Assistant 30.27 51.46 40.87 70% 118 Not in use 31.78 54.03 42.91 70% 119 Coordinator 33.37 56.73 45.05 70% Educational Diagnostician Financial Analyst HR Generalist Probationary Grade for: • Media Specialist • School Counselor • Teacher 120 Continuing Contract Grade for: 35.04 66.02 66.02 88% • Media Specialist • School Counselor • Teacher 120 Fleet Maintenance 35.04 59.57 47.31 70% 121 Instructional Tech Resource Teacher 36.79 62.54 49.67 70% Psychologist Specialist Speech Pathologist 122 Not in use 38.63 65.67 52.15 70% 123 Network Engineer 40.56 68.95 54.76 70% 124 Instructional Technology Specialist 42.59 72.40 57.50 70% 125 Athletic Director 44.72 76.02 60.37 70% 126 Assistant Principal – Elementary 46.96 77.48 62.22 65% Assistant Principal – Middle School Supervisor Nontraditional Programs Supervisor Student Services 127 Director – Data & Assessment 49.31 81.36 65.34 65% Director – Maintenance Director – Transportation 128 Assistant Principal – High School 51.78 85.44 68.61 65% 129 Not in use 54.37 89.71 72.04 65% 130 Principal – Elementary 57.09 91.34 74.22 60% Principal – Middle School 131 Director – IT 59.94 95.90 77.92 60% 132 Director – HR 62.94 100.70 81.82 60% Principal – High School 133 Not in use 66.09 105.74 85.92 60% 134 Executive Director 69.39 111.02 90.21 70%
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Grade Position Type Min Max Midpoint Width 135 Not in use 72.86 116.58 94.72 60% 136 Associate Superintendent 76.50 122.40 99.45 60% 137 Not in use 80.33 128.53 104.43 60% 138 Not in use 84.35 134.96 109.66 60% 139 Deputy Superintendent 88.57 141.71 115.14 60%
Instructional staff on grades 119 or 120 are eligible for a degree upgrade supplement for the attainment of degrees beyond a Bachelor’s. Supplements are available in increments as shown in the table below. A degree supplement is listed separately from the employee’s base salary on their contract, but the amount is reported as creditable compensation to VRS. The degree supplement is paid on the same basis as the base salary. Degree Attainment Amount Bachelor + 15 credits $3,000 Master’s $6,000 Master’s + 15 credits $7,000 Two Master’s $8,000 Doctorate $13,000
Courses used for upgrading to the BA + 15 supplement must be undergraduate or graduate-level courses completed from an accredited* institution. For the MA + 15, the courses must be graduate-level courses. The 15 additional credits shall be completed: • After the bachelor’s or master’s degree was conferred, or • During the degree program, if the additional 15 credits were completed in addition to the bachelor’s or master’s degree requirements.
In addition, the 15 additional credits must meet one or more of the following criteria. • Assist in the acquisition of an additional endorsement • Provide credits required to qualify the teacher for Dual Enrollment instruction • Contribute to the attainment of an advanced degree in the field of education
* The term “accredited” refers to a four-year institution of higher learning approved by the Virginia State Board of Education or, in the case of out-of-state institutions, by their own state boards of education and by recognized regional and national accrediting agencies. International school credits must be approved by the Virginia Board of Education. Medical Premium Data MPCS participates in TLC. A state insurance pool that helps mitigate premium increases related to low incidence/high cost events. The pool provides plans from Anthem and Kaiser (where available). Anthem products have a range of benefits based on the deductible level. Participants receive dental coverage as part of their plan and may choose comprehensive or preventative options. MPCS elects to offer Anthem Preferred Provider Organization (PPO) plans with a $250 or $500 deductible along with the Kaiser Health Maintenance Organization (HMO) plan.
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TLC sets certain employer contributions minimums. For EE plans, the employer must cover 80% of the average premium for the comprehensive level of the products offered. While some divisions may cover 80% of the premium for any given plan, MPCS has chosen to provide the same benefit regardless of the plan chosen. For EE+1 or Family plans, the division is required to cover 20% of the average premium in excess of the coverage for the EE plan. For the last decade, MPCS has covered more than the required minimum for EE+1 and Family plans. However, this amount has not changed in several years and all premium adjustments during that time have been absorbed by the employee. As premium costs continue to rise, the division may be facing an increase in the employer contribution for the EE+1 or Family plans.
12.0% Increases have fluctuated significantly in the last seven 10.0% years as seen in Figure 39. 8.0% During this period, Kaiser and Anthem have both seen two 6.0% periods of premium 4.0% stagnation or reduction. Both products have also 2.0% experienced 9-10% increases. 0.0% Although none of these FY14 FY15 FY16 FY17 FY18 FY19 FY20 phenomena have occurred in -2.0% both plans in the same year. -4.0% Based on the premium reduction for Anthem last -6.0% year combined with the large Anthem Kaiser -8.0% jump for Kaiser, the increase Figure 39: Annual Percent Change in Family Medical Premiums for FY21 was expected to be average. Rates received from TLC in early March provided a decrease in Anthem premiums between 8.2% and 8.6% and an increase in Kaiser of 8.6%. The combination of these two divergent changes resulted in a small decrease in the required employer contribution for the EE plans. The Executive Team again decided not to change existing employer contributions for the EE+1 and Family plans since the contributions exceed the amounts required by TLC. The full premiums and employer contributions are listed below. Monthly Premium Married Employees on Same Plan EE EE+1 Family EE+1 Family Key Adv 250 with Comprehensive Dental 635 1,175 1,715 1,175 1,715 Key Adv 250 with Preventative Dental 618 1,143 1,669 1,143 1,669 Key Adv 500 with Comprehensive Dental 577 1,069 1,559 1,069 1,559 Key Adv 500 with Preventative Dental 560 1,036 1,512 1,036 1,512 HMO/DMO with Comprehensive Dental 773 1,422 2,073 1,422 2,073
Employer Portion of Monthly Premium
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Married Employees on Same Plan EE EE+1 Family EE+1 Family Employer Share of all Plans 530 731 1,006 921 1,202 Actual Average Employer Coverage 80% 60% 56% 75% 67% Required Average Employer Coverage 80% 55% 44% 55% 44%
Staff Attendance Data In any organization, staff attendance is critical to overall success. It is even more important in a service industry like education. Contracts for MPCS employees are based on 10, 11, or 12-months of service and are comprised of 184 to 247 days depending on the position. Section 8VAC20-460-10 of the state administrative code mandates that teachers, who are generally considered to have a 10-month contract, receive 10 days of sick leave. The division uses this as a metric to assign sick leave for all personnel providing one day per month of contract. MPCS regulations give every full-time employee with three days of personal leave and provide for annual leave Days Non- for 12-month personnel based on years of service. All Absent Teacher Teacher Total leave is credited at the beginning of the school year rather 0-5 69 52 121 than accrued. Leave is prorated for employees who start 5-10 84 77 161 after the first day for their contract type. 10-15 39 49 88 15-20 7 21 28 Absence management software developed by Frontline 20-25 1 1 2 Education tracks employee leave and assists building 25-30 4 2 6 administration with substitute placement. Table 12 summarizes leave data from FY19 for employees who 30-35 1 1 returned to a full-time contract for FY20. Over 10% of 45-50 2 1 3 these staff members (7.7.% for teachers) have taken over 55-60 1 1 15 days of sick and/or personal leave. This number drops 65-70 1 1 to 8.2% (4.5% for teachers) when employee leave related Total 208 204 412 to FMLA was removed from the calculation. Table 12: FY19 Employee Leave Data
Professional Development Data As referenced in the Organizational Section, a budget survey was sent to stakeholders in September 2019. The figure below displays the results of the question regarding methods to improve academic achievement. The red diamonds indicate the average score for each response. Stakeholders felt that PD for teachers, both in subject and general, would be instrumental in improving academic achievement.
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70% Student Community Employee Parent Employee Parent Average 60%
50%
40%
30%
20%
10%
0% Teachers PD After school Online General Increased AP open Increased Increased MPCS in subject remediation courses teacher PD summer enrollment G&T options preschool Connects! school
Figure 40: Support for Improved Academic Achievement (Survey Results)
MPCS directs federal dollars from Title II to support staff PD. Opportunities for professional development have increased over the last four years as seen in the chart to the right. This chart does not account for on-site professional development. During the last four Table 13: Professional Development years MPCS has returned to and improved upon Location FY17 FY18 FY19 FY20 the division convocation event. Training sessions CES 13 16 26 27 before the first day of school have become more MPES 11 21 24 29 focused. Digi-Camp – a two-day session during MPMS 11 12 15 40 the summer focused on using technology to MPHS 14 21 30 48 accentuate instruction – has flourished under Division 10 20 34 25 coordination of the Instructional Technology Total 59 90 129 169 Department and Instructional Team. In addition, the division has brought in quality speakers including Jimmy Casas to inform and inspire the instructional staff.
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Operational Data and Metrics Work order data Maintenance The Maintenance Department uses SchoolDude to track work order requests and preventive maintenance work. According to these records, the number of non-duplicate work orders submitted has increased each of the last two calendar years by at least 5.5%. This phenomenon can be attributed to the age of the facilities. With buildings aged 11 to 20 years, the division will see major systems beginning to fail and requiring replacement. Table 14: Maintenance Work Orders by Calendar Year and Location 2017 2018 2019 Pre-K 48 49 51 CES 595 635 612 MPES 205 232 239 MPMS 482 523 578 MPHS 650 651 718 Central Office 23 19 26 Grounds 11 15 20 Total 2,014 2,124 2,244
The table below outlines the ten reasons that comprise 85% of all work orders. Heating and Air Conditioning is the most common system referenced in work orders accounting for approximately 25% each year. General Maintenance and Plumbing combine for the next 25%. Based on this data, MPCS should ensure the division has access to one or two talented HVAC technicians and an experienced plumber. Table 15: Maintenance Work Orders by Calendar Year and Craft 2017 2018 2019 Heating/Air Conditioning 549 569 574 General Maintenance 385 324 439 Plumbing 135 146 184 Lighting (Indoor) 121 129 175 Equipment 97 149 157 Doors and Hardware 108 100 126 Ceilings 85 128 59 Custodial 73 64 81 Installation 18 123 47 Event Setup 56 61 69 Subtotal (Top Ten) 1,627 1,793 1,911
Remaining reasons 284 301 325 Grand Total 2,014 2,124 2,244
Although the number of work orders has increased, the size of the staff has not. Thus far, this has not resulted in an increase in the amount of time required to resolve work orders. On average over calendar years 2017 to
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2019, approximately 60% of all maintenance work orders are competed within 5 days. Completion rates approach 80% and 90% when looking at the maintenance work orders closed within 10 and 30 days respectively.
4.47% Just under 5% of work orders require more than three months (90+ days) to complete. The majority of these appear to be preventative 7.80% maintenance HVAC work orders that are automatically generated by the system. The 0-5 inability for the maintenance crew to stay on 10.44% 5-10 top of preventative maintenance items creates a concern for the division as this increases the 10-30 possibility that major failures will occur. 30-90 15.93% 61.36% Since 2014, MPCS has contracted with ABM 90+ (formerly GCA) for custodial and maintenance services. Overall the division has been pleased with the custodial services provided by this organization. The company has had some difficulty attracting and retaining qualified maintenance staff. Figure 41: Work Order Completion Percentages by Days The Director of Maintenance provides supervision for all maintenance activities. This includes coordination of outsourced work – typically new installations or specialized services – not covered by the ABM contract and all emergency situations. The division acknowledges that an additional staff member should be hired to more equitably distribute the work load and responsibilities within this department. Potential candidates would have significant maintenance experience and would not be considered a clerical or unskilled position. Information Technology
What would become the 1800 MPCS Connects! initiative began in 2013 with trips to 1600 Mooresville Graded School 1400 District in North Carolina and to Baltimore County Public 1200 Central Office Schools in Maryland. These 1000 CES excursions provided division MPES and building administration, 800 MPMS technology specialists, and 600 teachers the opportunity to MPHS learn about digital conversion 400 from school divisions with 200 successful programs. 0 FY16 FY17 FY18 FY19 FY20
Figure 42: Technology Distribution by Location
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The state mandate for online SOL testing combined with the need to educate students for the 21st Century meant that MPCS already had numerous computing devices in place across the division. However, a 1-to-1 digital initiative would transform teaching and 4500 learning and significantly alter the technology 4000 footprint at MPCS. Fixed 3500 classrooms and carts of Tablets laptops or tablets would be 3000 Student Laptops replaced with individual 2500 student machines. Student desktops 2000 Student Chromebooks With the help of a VDOE grant, tablets were piloted to 1500 Staff Laptops freshmen during the fall of 1000 Staff Desktops FY15. Subsequent rollouts were strategic with the 500 division achieving full K-12 0 coverage for the 2019-2020 FY16 FY17 FY18 FY19 FY20 school year. Figure 43: Technology Distribution by Type In addition, FY20 marks the first year without fixed computer labs, except at the middle and high school where specialized equipment is used for TV Production, Photojournalism, and specialized computer science courses. Along with changes to student computing, the division transitioned fully to laptops for most staff computing. This eliminated the need for teachers to have a computer in both their classroom and office space. As seen in Figure 43, these changes have not resulted in a significant increase in division devices over the past three years. Instead the changes have occurred in the types of devices in use. The original VDOE e-Backpack 100% grant supported the purchase of tablets. The grant 90% eventually supported the 80% purchase of laptops and 70% Tablets MPCS made the switch. 60% During the early phases of Student Laptops MPCS Connects!, the division 50% Student desktops considered Chromebooks, but 40% Student Chromebooks there were concerns about 30% Staff Laptops the ability to support the SOL testing system. Now that the 20% Staff Desktops state has overcome these 10% obstacles, the division 0% significantly increased its Central CES MPES MPMS MPHS usage of these much more Office cost-effective devices as seen Figure 44: Technology Device Distribution by Location in Figure 43. However,
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Chromebooks are not optimal for all situations, and Figure 44 illustrates that laptops remain the prevalent device for high school students. Increases in total devices between FY16 and FY17 corresponded to an increase in technology work orders as seen in the table below. MPCS acknowledges that submission of a work order ticket prior to assistance with technology is not enforced and the data in the table does not capture all of the instances of IT support. Table 16: Information Technology Work Order History Priority FY16 FY17 FY18 FY19 FY205 Low 13 29 7 10 11 Medium 1,582 1,941 2,043 1,918 1,004 High 1 2 Emergency 103 116 112 81 32 Grand Total 1,698 2,086 2,162 2,010 1,049
Aside from work order tickets that primarily relate to staff devices, students utilize the Help Desk at the secondary campus. The Help Desk is a course where division IT staff teach students to diagnose and fix real issues with student devices. Work order tickets are maintained separately for the Help Desk which logged 1,527 tickets for the 2018-2019 SY. The split was approximately one-third middle school and two-thirds high school. Table 17: Help Desk Tickets for SY 2018-2019 High Middle Ticket Reason School School Omitted Total Other (Unspecified) 345 148 2 495 Charging/Power 163 90 253 Account/Password 82 29 111 Keyboard Replacement 26 82 108 Wi-Fi 73 18 91 Google Account 61 16 77 Touch Screen 23 35 1 59 Other (specific) 236 94 3 333 Total 1,009 512 6 1,527
The first two reasons listed in the table above account for approximately 50% of the Help Desk tickets while the top seven reasons (of the 20 potential reasons) account for 80% of all tickets. Transportation data As mentioned previously, MPCS utilizes the 5Sight platform from Forecast5 to analyze trends and make projections based on publicly available reports provided to various state departments. One series of analytics examines transportation data. The table below summarizes the data provided by the Northern Virginia divisions that participate in the WABE Guide.
5 Data for this table was downloaded on December 5, 2019; less than half way through the fiscal year.
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Table 18: FY18 Transportation Data for WABE Participants # of Cost per Total Cost per Division Schools Total Costs Riders Student Miles Mile Alexandria 20 $3,635,833.53 5,960 $610.04 495,200 $7.34 Arlington 40 $6,732,519.85 10,798 $623.50 1,097,206 $6.14 Fairfax 198 $57,523,069.74 139,764 $411.57 7,628,789 $7.54 Falls Church 5 $162,390.04 1,141 $142.32 31,218 $5.20 Loudoun 94 $19,478,227.28 37,780 $515.57 3,087,878 $6.31 Manassas 9 $904,862.91 5,167 $175.12 130,860 $6.91 Manassas Park 4 $643,228.19 3,079 $208.91 112,790 $5.70 Prince William 94 $18,554,605.16 59,266 $313.07 4,611,372 $4.02 Average $13,454,342.09 32,869 $409.33 2,149,414 $6.26 MPCS ranks third in cost per rider behind Falls Church and Manassas respectively. The division also ranks third in cost per mile behind Prince William and Falls Church respectively. While the reasons behind these ranks are not immediately obvious, it is clear that MPCS has significantly lower costs, students, schools, and miles driven than the majority of the divisions listed. Such size differentials could imply economies of scale, but the ranking of Falls Church ahead of Manassas Park in both categories negates that argument.
100%
90%
80%
70% Summer School
60% Special Trips Regular 50% Federal Programs 40% Exclusive 30% Deadhead 20% Between Schools 10%
0% Alexandria Falls Church Manassas Manassas Park
REGULAR — Miles travels to and from school on buses considered “regular scheduled” buses because none of the riders require specialized design, equipment, and/or staffing. EXCLUSIVE — Miles traveled to and from school by transportation designated as exclusive because any pupil rider on board, by virtue of an IEP, requires transportation specialized in its design, equipment, and/or staffing. This includes non-school bus transportation provided in school board owned vehicles, designed to carry 10 passengers or less including the driver. SPECIAL TRIP — Miles traveled for special activities such as filed trips, athletic contests, etc. FEDERAL PROGRAMS — Miles traveled transporting students in programs funded with federal dollars. SUMMER SCHOOL — Miles traveled to transport students to and from summer school instructional programs.
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DEADHEAD — Miles traveled without students on board. Travel once a driver unloads students at school and travels back to the bus lot. Meal Service Data The School Nutrition Program 100% CES MPES MPMS MPHS SNP provides students with 90% the opportunity to eat a hot 80% and healthy breakfast and 70% lunch while at school. Free 60% and Reduced Meal Eligibility 50% data provided earlier in this document indicates that 54% 40% (±5%) of MPCS students were 30% eligible for a free breakfast 20% and lunch during the 2018- 10% 2019 school year. An 0% additional 8.5% (±1.5%) were eligible to eat for a reduced charge. Based on these statistics, the division would hope to serve both meals to Figure 45: Breakfast Participation Penetration Rates 60% or more of enrolled students every day. The chart detailing Breakfast 100% CES MPES MPMS MPHS Participation Penetration 90% Rates indicates that MPCS is 80% not meeting this target for 70% breakfast service. In particular, the Middle School 60% has very low breakfast 50% penetration. 40% On the other hand, Lunch 30% Participation Penetration 20% Rates exceed the FRME rates 10% for all buildings except the 0% High School. Further analysis will be needed to determine if the high a la carte sales at the Middle School and High Figure 46: Lunch Participation Penetration Rates School are contributing to these low participation numbers.
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Financial Data by Account Previous budget books included a listing of all accounts. This list was segregated by the major sections as presented within the Financial Section of the Budget Book. Presentation of the account data in this manner has not been included in this version of the budget book. Instead a spreadsheet has been posted to the FY21 Budget Information section of the Financial Services page on the MPCS website. This file allows the user to filter and arrange the data in multiple formats that would not be possible in a printed book. Use of this method reduces the size of the budget book, gives the user more flexibility, and increases the transparency of the account data.
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Acronym Index ADM Average Daily Membership AIM Achievement, Integrity, and Motivation Program AP Advanced Placement ASBO Association of School Business Officials ASRFIN Annual School Report Financial Section BA Bachelor’s Degree BELL Businesses Empowering Lifelong Learners BIP Behavior Intervention Plan CAFR Consolidated Annual Financial Report CES Cougar Elementary School CIP Capital Improvement Plan COA Chart of Accounts COMPASS Creating Opportunities at Manassas Park to Achieve Student Success CPI Consumer Price Index CTE Career and Technical Education DOH Department of Health ECP Employee Cost Projection ECSE Early Childhood Special Education EE Employee only EE+1 Employee plus one dependent EIP Early Identification Program EL English Learner ERP Enterprise Resource Planning ESEA Elementary and Secondary Education Act ESOL English for Speakers of Other Languages ESSA Every Student Succeeds Act ESY Extended School Year FBA Functional Behavioral Assessment FBLA Future Business Leaders of America FLE Family Life Education FRME Free and Reduced Meal Eligibility FTE Full-Time Equivalent FY Fiscal Year GASB Governmental Accounting Standards Board GATE Gifted and Talented Education GED® General Education Diploma GFOA Government Finance Officers’ Association GMU George Mason University HMO Health Maintenance Organization HRIS Human Resources Information System HVAC Heating, Ventilation, and Air Conditioning IA Instructional Aide
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IDEA Individuals with Disabilities Education Act IEP Individualized Education Program ISAEP Individual Student Alternative Education Plan IT Information Technology ITRT Instructional Technology Resource Teacher ITS Instructional Technology Specialist LEP Limited English Proficient LIEP Language Instruction Educational Program LCI Local Composite Index LRE Least Restrictive Environment MA Master’s Degree MBA Meritorious Budget Award MOE Maintenance of Effort MPCS Manassas Park City Schools MPES Manassas Park Elementary School MPHS Manassas Park High School MPMS Manassas Park Middle School NCLB No Child Left Behind NOVA Northern Virginia NSLP National School Lunch Program NSPRA National School Public Relations Association NVSERP Northern Virginia Special Education Regional Program PD Professional Development PE Physical Education PPO Preferred Provider Organization PWCS Prince William County Schools RFP Request for Proposal SAT Scholastic Aptitude Test SCA Student Council Association SGA Student Government Association SHRM Society for Human Resource Management SNP School Nutrition Program SOL Standards of Learning SOQ Standards of Quality Sped Special Education STEM Science Technology Engineering and Math TLC The Local Choice VASS Virginia Association of School Superintendents VDOE Virginia Department of Education VHSL Virginia High School League VPI Virginia Preschool Initiative VPSA Virginia Public School Authority VRS Virginia Retirement System VSBA Virginia School Board Association WABE Washington Area Boards of Education
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YOY Year-over-year
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Glossary 4x4 Schedule — A schedule where the school year is divided into two semesters and the school day is divided into four instructional blocks of 92-minute periods. During a semester the students are enrolled in four classes that meet daily and finish the traditionally full-year courses during that semester. A ACCESS — The collective name for WIDA’s suite of summative English language proficiency assessments. Achievement, Integrity, and Motivation (AIM) Program — A program that provides a reduced day, direct content teacher support for online learning and behavioral supports for students whose classroom behaviors have resulted in interruptions of their education. Adopted Budget — A plan of financial operations submitted by the Superintendent to the School Board detailing proposed revenues, appropriations, expenditures and transfers for the coming fiscal year. Accounting — Term used to refer to when revenues, expenditures, expenses and transfers (and the related assets and liabilities) are recognized in the accounts and reported in the financial statements. Advanced Placement (AP) Program — An intensive program of college-level curricula and examinations that provides high school students with an opportunity to earn advanced placement, college credit, or both, at participating universities and colleges across the country. The AP program bridges the transition from secondary school to college by offering students an opportunity to develop their academic strengths through rigorous curricula and challenging national examinations and by exposing them to academic experiences usually reserved for college students. Advanced Placement Test (AP Test) — An AP course prepares a student to take the AP test in that subject at the end of the year. Depending on the grade attained, the student may get college credit or placement in higher level classes. ALiCE — Training in option based tactics to help prepare civilians to respond in active shooter situations. ALiCE stands for Alert, Lockdown, Inform, Counter, Evacuate and has become the accepted response over the traditional “lockdown only” approach. Annual School Report Financial Section (ASRFIN) — Tool used to collect financial and other data from all school divisions and regional programs in Virginia with the primary purposes of reporting (to the Superintendent of Public Instruction, the Governor of Virginia, the Virginia General Assembly, the U.S. Department of Education, and U.S. Census) and the development of state and federal funding formulas. Apex — Digital curriculum designed to actively engage students in learning combining embedded supports and scaffolds to meet diverse student needs, actionable data to inform instruction, and success management, to ensure outcomes. Appropriate/Appropriation — An assignment of money to the School Board by the Governing Body for expenditure by the MPCS. Appropriations are approved quarterly at 1/4th of the approved budget with minor alterations for cause. Association of School Business Officials International (ASBO) — An international educational association that supports school business professionals who are passionate about quality education. ASBO is committed to providing programs and services that promote the highest standards of school business management, professional growth, and the effective use of educational resources.
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Auditor of Public Accounts — The legislative external auditor for the Commonwealth of Virginia’s agencies, colleges, universities, and municipal courts. Average Daily Membership (ADM) — The aggregate membership of a school division divided by the number of days school is in session. ADM is a factor in the state funding formula. B Bachelor’s Degree (BA) — A four-year undergraduate degree that typically takes four years of full-time study to complete and encompasses 120 semester credits or around 40 college courses. Basis of Accounting — Term used to refer to when revenues, expenditures, expenses and transfers (and the related assets and liabilities) are recognized in the accounts and reported in the financial statements. Behavior Intervention Plan (BIP) — A plan that is based on the results of an FBA and includes positive behavioral supports and services to address the behavior. Businesses Empowering Lifelong Learners (BELL) — The education foundation that supports the schools of Manassas Park. Blended Learning — The combination of student directed online instruction and in -person instruction with a teacher. BoardDocs — Online meeting management software that enables governing bodies to digitize board communications by streamlining agenda and policy management. Budget — Financial plan for a given period, usually a fiscal year, containing an estimate of proposed expenditures and a proposed means of financing them. Budget Calendar — A schedule of activities, responsibilities, and deadlines related to budget development and adoption. Budget Holder — A person with the responsibility for establishing and managing the budget associated with one or more general ledger accounts. Budget Year — A year from July 1 to June 30, similar to a fiscal year. C Canvas — The name of the learning management software used by MPCS for the administration, documentation, tracking, reporting, and delivery of educational material. Capital Improvement Plan (CIP) — A plan that summarizes all capital projects, major equipment replacements, and significant projects that may meet the capital threshold in total but not by item. Capital Projects Fund — The fund used to account for revenues and expenditures to be for capital projects and major technology purchases. Individual items, with the exclusion of technology, must have a cost exceeding $5,000 and a useful life greater than one year. Career and Technical Education (CTE) — Programs designed to prepare young people for productive futures while meeting the need for well-trained and industry-certified technical workers. Chart of Accounts (COA) — A financial organization tool that provides a complete listing of every account in an accounting system. Child Find — Child Find is the process of identifying children with potential special education needs as well as educating the community about child development.
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City Transfer — The amount of money the city government provides to the MPCS. The City Governing Body determines the amount of the city transfer each year. The city transfer provides the second largest source of the funds needed to run the school system. Compensation — Includes salaries and benefits paid to staff for services rendered. Consolidated Annual Financial Report (CAFR) — A set of US government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the GASB. Consumer Price Index (CPI) — A measure that examines the weighted average of prices of a basket of consumer goods and services, such as transportation, food, and medical care. Core Instruction — The academic disciplines of language arts, mathematics, social studies and science. Cougar Elementary School (CES) — A school within MPCS that educates students in pre-K through grade 2. Cougar Time — A 30-minute interval after second block several days a week that provides an opportunity for High School students to meet with teachers for remediation, extra help in class, or to make-up work. Creating Opportunities at Manassas Park to Achieve Student Success (COMPASS) — The acronym used to describe the pathways of study available at Manassas Park High School. D DECA — A non-profit student organization that prepares emerging leaders in high schools and colleges around the globe for careers in marketing, finance, hospitality, and management. Department of Health — A state agency dedicated to protecting the health and promoting the well-being of all people. Diversity — Ethnic, language, learner style and ability variations that all children bring to schools. E Early Childhood Special Education (ECSE) — Educational programs provided for preschool children who have been identified as eligible for services under IDEA. Early Identification Program (EIP) — A multi-year college preparatory program for first generation college- bound middle and high school students. Edgenuity — A leading provider of K–12 online curriculum and blended learning solutions. Elementary and Secondary Education Act (ESEA) — Enacted in 1965, ESEA was the nation's original education law and showed a longstanding commitment to equal opportunity for all students. The law was reauthorized as NCLB in 2002 and ESSA in 2015. Elementary School — Pre-kindergarten through grade 5. Employee Cost Projection (ECP) — A module with the ERP software that models costs associated with salaries and benefits based on entered assumptions. English for Speakers of Other Languages (ESOL) — State certification for teachers working with EL students. English Learner (EL) — A student who is learning English and progresses through different stages of English language proficiency. NCLB and other federal legislation refer to these students as Limited English Proficient (LEP).
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Enrollment — Typically references the number of students enrolled in school on September 30 of a given year. The report submitted to the VDOE is known as Fall Membership. The Funded Fall Membership may exclude certain populations like students enrolled in special education preschool or assigned as part of the Special Education Regional Program. References to enrollment in this document includes all students that the division is responsible for. Enterprise Resource Planning (ERP) — An integrated set of business practices involving both software and business process reengineering. Every Student Succeeds Act (ESSA) — Reauthorization of the 50-year-old Elementary and Secondary Education Act, the nation’s national education law and longstanding commitment to equal opportunity for all students. Executive Team — The superintendent’s top administrators (Deputy Superintendent, Associate Superintendent for Teaching and Learning, Executive Director of Finance, and Executive Director of Special Programs). Extended School Year (ESY) — Provision of special education services for students with disabilities who require services beyond the normal school year as required by their IEP. F Family Life Education (FLE) — Instruction that provides K-12 students with age-appropriate knowledge and skill to make healthy, responsible, respectful, and life-enhancing decisions related to human growth and development, human sexuality, relationships, and emotional and social health. Fine Arts — Visual and performing arts, such as music, dance, art, photography, theater. Fiscal Year (FY) — The MPCS fiscal year encompasses the 12 months beginning July 1 and ending the following June 30. Free and Reduced Meal Eligibility (FRME) — A Free and Reduced-Price Meals program is required for participation in the federally-funded school lunch program under the National School Lunch and Child Nutrition Acts. This program provides free or reduced-price meals to children determined to be eligible under the program, and supports the belief of the Manassas Park City School Board that every school-age child should have an adequate lunch. Full-Time Equivalent (FTE) — An FTE is the hours worked by one employee on a full-time basis. The concept is used to convert the hours worked by several part-time employees into the hours worked by full-time employees. Functional Behavioral Assessment (FBA) — An assessment that seeks to determine the behavior(s) of concern and their function (why they happen). Fund — As defined by the state auditor of public accounts, a group of accounts that are similar in nature (have similar activities, objectives, or funding sources). Fund Balance — The excess of assets of a fund over its liabilities and reserves. Fund Statements — Financial statements that display receipts, expenditures, transfers in, transfers out, and changes in fund balance for each School Board fund. Future Business Leaders of America (FBLA) — The largest career student business organization in the world, inspiring and preparing students to become community-minded business leaders in global society through relevant career preparation and leadership exercises.
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G General Equivalency Diploma (GED®) — Used to describe educational testing services designed to provide a high school equivalency credential. General Ledger — The main accounting record of a company or organization. George Mason University — Virginia’s largest public research university located in Fairfax, VA. Gifted and Talented Education (GATE) — Education for students who demonstrate high levels of accomplishment or who show the potential for higher levels of accomplishment when compared to others of the same age, experience, and environment. Government Finance Officers’ Association (GFOA) — A professional association of state, provincial, and local government finance officers in the United States and Canada. Governmental Fund — A fund used to account for the general government functions of the Schools. Governmental Accounting Standards Board (GASB) — The source of generally accepted accounting principles used by state and local governments in the United States. Governor’s School — A two-year program is designed for high school students in grades 11 and 12 who attend high school in Manassas City, Manassas Park City, or Prince William County School Divisions. Students having an interest and talent in the STEM fields would apply during their sophomore year (grade 10). H Head Start Program — A program that promotes school readiness of children under 5 from low-income families though education, health, social, and other services. Heating, ventilation, and air conditioning (HVAC) — The technology of indoor and vehicular environmental comfort. Its goal is to provide thermal comfort and acceptable indoor air quality. Health Maintenance Organization (HMO) — A type of health care plan that usually limits coverage to care from doctors who work for or contract with the HMO. It generally won't cover out-of-network care except in an emergency. An HMO may require you to live or work in its service area to be eligible for coverage. HMOs often provide integrated care and focus on prevention and wellness. High School — A school for students in grades 9 through 12. Homebound Instruction — Academic instruction provided to students who are confined at home or in a health care facility for periods that would prevent normal school attendance based upon certification of need by a licensed physician or licensed clinical psychologist. Human Resources Information System (HRIS) — Software or online solution that is used for data entry, data tracking, and the data information requirements of an organization's human resources department, benefits, and payroll. I In-School Detention (ISD) — A temporary alternative placement for students experiencing behavioral issues. Individualized Education Program (IEP) — A plan or program developed to ensure that a child who has a disability identified under the law and is attending an elementary or secondary educational institution receives specialized instruction and related services.
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Individual Student Alternative Education Plan (ISAEP) — A program designed for those students ages 16 to 18 and enrolled in high school programs who are having difficulty finding success in a regular classroom environment. Individuals with Disabilities Education Act (IDEA) — Major federal law governing the provision of special education services and supports. Information Technology (IT) —Anything related to computing technology, such as networking, hardware, software, the Internet, or the people that work with these technologies. Instructional Aide (IA) — A teaching-related position within a school generally responsible for specialized or concentrated assistance for students. Instructional Technology Resource Teacher (ITRT) — Staff members who work with teachers in the classroom on effectively integrating technology into the learning environment. Instructional Technology Specialist (ITS) — Similar to an ITRT but with a programmatic view, the ITS provides instructional technology training in a large group environment. The ITS is responsible for vetting instructional software and assisting the administration with individualized PD and the over instructional technology vision. Intersession — Strategically placed, weeklong sessions that provided targeted interventions for students that were struggling with basic foundational skills along with engaging enrichment opportunities. Intersession was discontinued and has been replaced by Project U.P. and Summer S.L.A.M. K KeyNet — The online employee interface to select aspects of the Financial and Human Resources data. Keystone — ERP and HIRS software used to control, monitor, and record financial, accounting, and human resources transactions and information. L Language Instruction Educational Program (LIEP) — Programs designed to teach students who do not speak English as their primary language. Least Restrictive Environment (LRE) — Providing services to children with disabilities in community-based environments whenever possible and only using a more restrictive environment when their individual needs require it. Limited English Proficient (LEP) — Students in an English as a second language program (ESOL, HILT, HILTEX); those who are eligible but have declined services (opt out); those who have exited from programs within the last two years (Monitored); or those who have exited from programs within the last four years (Post–Monitored); one of the identified groups under No Child Left Behind. Local Composite Index (LCI) — The relative wealth index used by the state to equalize state aid to localities. M Maintenance of Effort (MOE) — A requirement placed on federally funded grant programs for school divisions to demonstrate that the level of State and Local funding remains constant from year-to-year. Manassas Park City Schools (MPCS) — A public school system located in the City of Manassas Park, Virginia, that serves approximately 3,600 students in grades pre-K through 12. Manassas Park Elementary School (MPES) — A school within MPCS that educates students in grades 3-5.
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Manassas Park High School (MPHS) — A school within MPCS that educates students in grades 9-12. Manassas Park Middle School (MPMS) — A school within MPCS that educates students in grades 6-8. MANDT System — A comprehensive, integrated approach to preventing, de-escalating, and if necessary, intervening when the behavior of an individual poses a threat of harm to themselves and/or others. Master’s Degree (MA) — A postsecondary credential that typically takes 2-3 years to complete and is undertaken after the completion of a bachelor’s degree. Membership — Another term for student enrollment; see “Average Daily Membership.” Mentor Program — A formalized program to provide information, support, and encouragement for the success of educators new to the District. Meritorious Budget Award (MBA) — Recognitions for school districts in the United States and Canada for excellence in school budget presentation that includes setting a high standard for transparent budget development. Middle School — A school for students in grades 6 through 8. Modified Accrual Basis of Accounting — Revenues are recognized when they become measurable and available and expenditures are generally recognized when the liability is incurred. Monitor Status — After English language learners with sufficient English language skills, including appropriate academic vocabulary, are exited from the ESOL/HILT program into mainstream English-only classrooms, they are monitored for two years to ensure their continued academic success. These students are included in the LEP subgroup under No Child Left Behind. MPCS Connects! — A 1:1 digital learning initiative providing laptops or tablets for each student grades K-12 (2- 12 during the 2018-2019 school year) to allow for individualized learning anytime and anywhere. MySchoolBucks — A website for parents/guardians to pay for their student’s school meals and various fees using a credit card, debit card, or bank transfer. N National School Lunch Program (NSLP) — A federally assisted meal program operating in public and nonprofit private schools and residential child care institutions. It provides nutritionally balanced, low-cost or free lunches to children each school day. National School Public Relations Association (NSPRA) — A national organization seeking to advance education through responsible communication. No Child Left Behind Act (NCLB) — The Act is the most sweeping reform of ESEA since the act was enacted in 1965. It redefines the federal role in K-12 education and is designed to close the achievement gap between disadvantaged and minority students and their peers. It is based on four basic principles: stronger accountability for results, increased flexibility and local control, expanded options for parents, and an emphasis on teaching methods that have been proven to work. Nontraditional Programs — A variety of alternative and support programs that provide students with academic opportunities aside from the comprehensive high school program for students to successfully complete their high school education. Nontraditional program options differ from the comprehensive high schools in scheduling options and instructional delivery to allow a more individualized approach to completing high school diploma requirements.
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Northern Virginia (NOVA) — The most populous region of Virginia comprised of Arlington, Fairfax, Fauquier, Loudoun, Prince William, and Stafford counties along with the independent cities of Alexandria, Fairfax, Falls Church, Manassas, and Manassas Park. Northern Virginia Special Education Regional Program (NVSERP) — A program that provides a mechanism for school divisions to cooperate and share resources to serve children with low incidence disabilities here there are not enough children in one division to create a classroom or program. O Operating Funds — The combination of the school division’s general and federal funds. Expenditures in these funds provide for the general expenditures for operating the school division. Olweus Bullying Prevention Program — An evidenced-based intervention that is aimed at educating students about bullying behavior and how to prevent it from occurring. P Per Pupil Expenditures — A metric used to provide an overall view of the cost of instructional programs that can be used to compare how school systems spend their funds. Identifying all direct and indirect costs associated with an instructional program and dividing by the unduplicated count of membership enrolled in the program determine the per pupil spending, which is sometimes referred to as Cost per Pupil. Physical Education (PE) — Instruction in physical exercise and games. PowerSchool — Term used to refer to the school division’s student information system, a software product developed by a company of the same name. Preferred Provider Organization (PPO) — A health plan that contracts with medical providers, such as hospitals and doctors, to create a network of participating providers allowing participating to pay less when using providers that belong to their plan’s network. Pride Block — A 30-minute interval after second block several days a week that provides an opportunity for Middle School students to meet with teachers for remediation, extra help in class, or to make-up work. Prince William County Schools (PWCS) — A public school system located in Prince William County, Virginia, that serves approximately 91,500 students in grades pre-K through 12. Professional Development (PD) — A wide variety of specialized training, formal education, or advanced professional learning intended to help administrators, teachers, and other educators improve their professional knowledge, competence, skill, and effectiveness. Proposed Budget — A plan of financial operations submitted by the Superintendent to the School Board detailing proposed revenues, appropriations, expenditures and transfers for the coming fiscal year. R Request for Proposal (RFP) — A document that describes a project’s needs and solicits business proposals from multiple, qualified vendors for the stated goods or services. S Scholastic Aptitude Test (SAT) — A standardized test widely used for college admissions in the United States. School Nutrition Program (SNP) — The term for operations that support the NSLP and other initiatives aimed at ensuring students have the nutrition necessary to focus on instruction.
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Science, Technology, Engineering, & Math (STEM) — Curriculum based on the idea of education students in four specific disciplines – science, technology, engineering, and math – in an interdisciplinary and applied approach. Society for Human Resource Management (SHRM) —An organization seeking to empower people and workplaces by advancing HR practices and by maximizing human potential. SOL Tests (SOLs) — Assessments based on the Standards of Learning administered to students in Virginia; used for determining school accreditation and Adequate Yearly Progress. Special Education (Sped) — Specially-designed instruction to meet the unique needs of a child with a disability. Standards of Learning (SOL) — Standards that describe the commonwealth’s expectations for student learning and achievement in grades K-12 in English, mathematics, science, history/social science, technology, the fine arts, foreign language, health and physical education, and driver education. Standards of Quality (SOQ) — Virginia state standards for minimum program requirements for which the state provides partial funding. The General Assembly and the Board of Education determine the SOQ for public schools in Virginia, as prescribed by the Code of Virginia. These standards are periodically revised and specify that each school division shall maintain schools that meet those requirements for accreditation prescribed by the Board of Education. Strategic Plan — A long-term plan improvement of aspects of MPCS. Virginia requires each school system to develop a Six-Year Plan. Stipend — A fixed, regular payment meant to recognize or incentivize staff for duties or responsibilities beyond the regular scope of teaching. Stipends are not considered part of base pay and are not included in VRS wages. Student Council Association (SCA) — A high school organization for student leaders that provides learning experiences in leadership and opportunities to practice the citizenship skills necessary for effective participation in a democratic society. Student Government Association (SGA) — A middle school organization for student leaders that provides learning experiences in leadership and opportunities to practice the citizenship skills necessary for effective participation in a democratic society. Summer S.L.A.M. — The Summer Learning Academy at Manassas Park T The Local Choice (TLC) — This health benefits program was created by the General Assembly in 1989 and has been providing health coverage to local jurisdictions since 1990. A total of six health plans are included as options for local government employees under TLC. These include four self-insured statewide medical plans, a high deductible health plan and one fully-insured regional HMO plan offered by Kaiser Permanente in Northern Virginia, Washington, D.C., and parts of Maryland. Title I — A federal grant that provides flexible funding that may be used to provide additional instructional staff, professional development, extended-time programs, and other strategies for raising student achievement in high-poverty schools. MPCS uses Title I funding for assistance in language arts and math for low-achieving elementary students. Title II, Part A — A federal grant that provides funding to increase student achievement by elevating teacher and principal quality through recruitment, hiring, and retention strategies. The program uses scientifically-based professional development interventions and holds schools accountable for improvements in student academic performance.
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Title II, Part D — A federal grant that provides funding to improve student academic achievement through the use of technology in elementary and secondary schools. It is also designated to assist every student in becoming technologically literate by the end of eighth grade and to encourage the effective integration of technology resources and systems with teacher training and professional development. Title III — A federal grant that provides funding for language instruction assistance for limited English proficient and immigrant students, so they may meet the Standards of Learning for all students Turnover — Savings generated in the employee compensation accounts due to jobs previously held by higher- paid, senior employees being fill by lower-paid employees. U Unified Salary Scale — A single salary scale using open ranges where the starting salary for each pay band or level is achieved by adding a fixed percentage to the prior level. For the scales in use in MPCS, that amount is 5 percent. V Virginia Association of School Superintendents (VASS) — Professional organization for past, present, and aspiring public-school superintendents serving in the state of Virginia. Virginia Department of Education (VDOE) — A state governmental agency with a mission to advance equitable and innovative learning. Virginia High School League (VHSL) — The principal sanctioning organization for interscholastic athletic competition among public high schools in the Commonwealth of Virginia. Virginia Preschool Initiative (VPI) Program — A PreK program that is available to a limited number of children who qualify for the Federal Free and Reduced-Price Lunch Program in designated elementary schools. Virginia Public School Authority (VPSA) — A Department of the Treasury for the Commonwealth of Virginia that operates several financing programs for public primary and secondary education. Virginia Retirement System (VRS) — The Virginia Retirement System administers pension plans and other benefits for Virginia’s covered public-sector employees. Virginia School Board Association (VSBA) — Virginia School Boards Association, a voluntary, nonpartisan organization of Virginia school boards, promotes excellence in public education through leadership, advocacy and services. Virtual Virginia — As a program of the Virginia Department of Education, Virtual Virginia offers online AP, world language, core academic, and elective courses to students throughout the Commonwealth and nation. W Washington Area Boards of Education (WABE) — previously known as the Metropolitan Area Boards of Education, was first established in 1971 as a means for area school divisions to share information, study common problems, and enhance cooperation among educational organizations. WIDA — An educational consortium linked to the University of Wisconsin-Madison that provides language development resources to those who support the academic success of multilingual learners. WorkPlace Partners — A point of the COMPASS. WorkPlace Partners students will extend their course-work into the summer months in conjunction with their employers, allowing them to continue earning credits through the summer months.
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Wraparound Services — Programs that incorporate the natural support systems of clients, along with various agency personnel and community representatives, to address children’s dynamic needs. Natural supports include family members, extended family, other caregivers, teachers and physicians, among others. The “wraparound” label refers to the fact that services are intended to wrap around the child in a way that supports him in all aspects of his life. Y Year-over-year (YOY) — A financial term that means a comparison of one period to the same period during the prior year. The period is usually a month, quarter, or annual total. Year Up — A non-profit organization based in Arlington, VA that assists low-income high school graduates with gaining employment and continuing professional training in order to improve earning possibilities. Year Up has agreed to extend the program to MPCS high need seniors. Z Zero-based Budgeting — A method of budgeting in which all expenditures must be justified the new period. Zero-based budgeting starts from a “zero base,” and every function within the organization is analyzed for its needs and costs.
Acronym Index and Glossary FY21 School Board’s Adopted Budget