Together, we prepare our students for their future! School Board Approved Budget Fiscal Year 2020
February 11, 2019
8020 River Stone Drive Fredericksburg, Virginia 22407 www.spotsylvania.k12.va.us EXECUTIVE SUMMARY
Table of Contents Executive Summary
Table of Contents ...... 2 Transmittal Letter ...... 3 Acknowledgments ...... 5
Organizational Section School Board ...... 7 Superintendent’s Cabinet Team ...... 8 Budget Award ...... 9 Spotsylvania County Public School System Overview ...... 10 School Division Ranking ...... 11 Management Structure...... 12 Organizational Chart ...... 13 Budget Process and Timeline ...... 14 Budget Calendar ...... 16 Financial Policies and Practices ...... 17 Budgetary Basis and Accounting Policies ...... 19
Financial Section Budget Overview ...... 25 Revenue Highlights – All Funds ...... 29 Report: Revenue Budget Overview - All Funds ...... 32 Reports: Revenue (All Funds) Trend Reports ...... 33 Report: Expenditure Budget Overview by Fund - All Funds ...... 38 Report: Expenditure Budget Overview by Category - All Funds ...... 39 Expenditure Highlights by Category - All Funds ...... 40 Report: Expenditure Summary by Generic Object - All Funds ...... 43 Report: Expenditure Budget Overview by Generic Object All Funds (Less CIP) ...... 44 Salary and Benefits History ...... 45 Retiree Health Insurance (GASB 45) ...... 48 Expenditure Highlights by Generic Object ...... 50 Report: Expenditure Summary by Sub-Function – All Funds ...... 51 Report: Fiscal Year 2020 Expenditure Summary by Object All Funds (Less CIP) ...... 52 Allocation of Positions – FTE Trend Data ...... 56 FY 2020 FTE Summary by Position Description ...... 57 Fund Statements ...... 63 Combined Fund Statement ...... 64 Fund 1 – Governor’s School ...... 65 Fund 2 – Detention Center ...... 69 Fund 3 – Food Service ...... 72 Fund 4 – Adult Education ...... 77 Fund 5 – Operating Fund ...... 80 Fund 6 – Capital Improvement Projects (CIP) Fund ...... 107 Fund 7 – Fleet Service ...... 115
Supplemental Section Student Demographics...... 120 Average Daily Membership (ADM) ...... 121 Student Enrollment ...... 121 School Based Allocations (Non Compensation) Trends ...... 122 Student Support Services Trends ...... 123 Hourly Rates ...... 129 Academic & Athletic Stipends ...... 130
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EXECUTIVE SUMMARY
Transmittal Letter
February 11, 2019
Dr. Paul Trampe, Chair Spotsylvania County Board of Supervisors P.O. Box 99 Spotsylvania, VA 22553
Dear Dr. Trampe;
The School Board is pleased to share with the Board of Supervisors (BOS) its budget for fiscal year 2020, which totals $350.3 million. This budget is in alignment with our division-wide strategic plan and it outlines requested resources and supports to prepare students for their future.
As outlined by our Superintendent and approved by the School Board, the three budget priorities for fiscal year 2020 are: (1.) attracting, retaining, and investing in high quality teachers and staff, (2.) increasing student learning and achievement, and (3.) supporting safe, engaging, and equitable learning environments. The primary investments to support these priorities are in the areas of increased compensation and additional human resources. Though the Superintendent outlined minimum projected increases in these two investment areas for FY 2019, the majority of the board requested and supported the development of a FY 2020 budget that is more reflective of our school division’s significant needs in order to meet increasing expectations and challenges.
To partially accomplish the FY 2020 budget goals, the School Board has already reduced expenditures in capital outlay in order to reduce borrowing and reallocated non-compensation budgets. Also, to provide all employees with a 5% salary increase, the division is projected to receive a preliminary $4.6 million revenue increase from the State in FY 2020. Further, there will be no premium rate increases in health insurance for the division nor for employees.
Based on the division’s five year Health Insurance Action Plan, this year’s estimated savings in health insurance costs is approximately $700,000, which is a cumulative employer health insurance savings of $4.3 million over a three year period. Moreover, the total State, Federal and Other preliminary revenue increases for FY 2020 is approximately $8.5 million. These revenue sources along with lapse funding have been applied to the FY 2020 compensation proposal and include additional resources for student support and increases in non-compensation yielding a budget gap of $12.35 million. The summary budget investment highlights are below:
Description Amount Compensation Investments $10,262,031 Other Compensation Investments $501,718 Student Support Investments (149 new FTEs) $8,617,016 Non-compensation Investments $3,149,241 Investment Total $22,530,006
The School Board is scheduled to adopt its final FY 2020 budget on April 15, 2019 at which time the School Board should have answers to the following pending decisions – local transfer funding, as well as federal and state revenue figures.
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EXECUTIVE SUMMARY
The Board of Supervisors’ investment in the school division is an investment in our community and local economy given the fact that 82% of School Board employees are residents of Spotsylvania County. Additionally, communities with excellent school divisions attract thriving businesses; which in turn creates economic and workforce growth. The School Board’s overarching budget goal is always to elevate the quality of our school division.
Thank you for your consideration of our budget request. Please contact me with any questions or suggestions on ways we can work together to jointly make Spotsylvania County an exceptional place to learn, work, and live.
Sincerely,
Mr. Baron Braswell, Chair Spotsylvania County School Board
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EXECUTIVE SUMMARY
Acknowledgements
The Finance Department would like to thank Spotsylvania County Public Schools (SCPS) staff members for their assistance throughout the year in developing, formulating and executing the annual operating and capital budgets. Finance staff have been especially diligent in managing and implementing the budget process while implementing a new financial/payroll system. The success of our budget processes are a culmination of various budgeting, tracking, analysis and reporting requirements that are made more effective by the collaboration that exists between schools and departments. It is through these joint efforts that SCPS is able to maximize our resources and provide opportunities that ultimately impact our schools, classrooms and operations, affecting all of our students.
Finance Leadership Team
LaShahn Gaines, CPA, CPM, MS, CVSBO, SFO Chief Financial Officer
Phillip Trayer, MS, CVSBO Director of Finance
Bridgette Smith-Hurd, MBA, CVSBO Accounting Manager
Rick Louderback IT Programmer
Malysa Rhodes Payroll Manager
Jamie Carter Procurement Manager
Joy Walton Senior Financial Analyst
Tatiana Kooistra IT Programmer
Melissa Webster Administrative Assistant
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ORGANIZATIONAL SECTION
Organizational Section
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School Board
Spotsylvania County Public Schools (SCPS) is governed by seven elected School Board members. Members are elected on staggered four-year terms and one member represents each of the county’s seven districts. Board members elect a Chair and Vice Chair at the organizational meeting at the beginning of every calendar year. The School Board is charged by Virginia Law and the regulations of the Virginia Board of Education to establish policies, guidelines, and rules that will ensure the proper administration of the school division. In addition, all board members subscribe to and sign a Code of Ethics.
Front Row left to right: Ms. Dawn Shelley - Chancellor District Ms. Erin K. Grampp - Berkeley District Mrs. Lisa A. Phelps - Lee Hill District
Back Row left to right: Mr. William M. Blaine Jr. - Salem District Dr. James A. Meyer - Courtland District (Vice Chair) Mr. Baron P. Braswell - Battlefield District (Chair) Mr. Kirk Twigg - Livingston District
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Superintendent’s Cabinet Team
Dr. S. Scott Baker Superintendent
Mrs. Carol Flenard Assistant Mrs. LaShahn Gaines Superintendent of Chief Financial Officer Instruction
Mrs. Michelle Colbert Mr. Keith Wolfe Executive Director of Executive Director of Human Resources Secondary Education & Leadership
Mr. Don Upperco Ms. Tedra Richardson Executive Director of Executive Director of Operations Student Support Services
Mrs. René Daniels, Dr. Dennis Martin Director of Director of Communications & Administrative Services Community Engagement
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Budget Award
Association of School Business Officials International
The Association of School Business Officials (ASBO) International presented a Meritorious Budget Award to Spotsylvania County Public Schools for its annual budget for the fiscal year beginning July, 1, 2018. In order to receive this award, a school division must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we will be submitting it to ASBO to determine its eligibility for FY 2020.
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ORGANIZATIONAL SECTION
Spotsylvania County Public School System Overview
The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers.
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School Division Ranking
The Commonwealth is divided into 8 Regions. Spotsylvania County Public Schools (SCPS) is located in Region 3 – Northern Neck. SCPS is ranked as the 12th largest school division out of the 132 public school divisions in Virginia.
Virginia Public Schools Regions
Region 1 – Central Virginia Region 2 – Tidewater Region 3 – Northern Neck (Home of SCPS) Region 4 – Northern Virginia Region 5 – Valley Region 6 – Western Virginia Region 7 – Southwest Region 8 - Southside
Region 3 Northern Neck School Divisions
Caroline County Lancaster County Colonial Beach Mathews County Essex County Middlesex County Fredericksburg Northumberland County Gloucester County Richmond County King George County Spotsylvania County King William County Stafford County King and Queen County Westmoreland County West Point
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Management Structure
The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers. The Superintendent reports to the School Board and works closely with the senior executive leadership team to oversee the day-to-day operations of the division. The Assistant Superintendent of Instruction administers the overall instructional operations, division-wide professional development and technology. The Chief Financial Officer administers the budget, procurement, accounts payable, payroll, grants, audit, school activity funds and the accounting functions. The Director of Administrative Services administers the division-wide strategic plan, as well as assists Human Resources with various administrative functions. The Executive Director of Operations administers school food service, pupil transportation, fleet services, health services, maintenance, school safety and security, and capital improvement projects (CIP). The Executive Director of Human Resources administers recruiting and personnel management. The Executive Director of Secondary Education and Leadership provides oversight to the secondary schools and the Career & Technical Center. The Executive Director of Student Support Services provides oversight for special education, counseling, social services, and gifted programs. The Director of Elementary Education directly administers the instructional operations of the elementary schools. The Director of Communications and Community Engagement provides support for media relations, community relations, and business partnerships, as well as promotes the Division through social media, traditional media, community ties, and oversees the division’s Print Shop.
Chancellor HS students completed a Rubik’s Cube mosaic of Sitting Bull in the Chancellor HS Library during Native American Heritage Month.
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Organizational Chart
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Budget Process and Timeline
Funding for Public Schools in the Commonwealth comes from a variety of sources such as state, local, and federal funds. The Commonwealth sets the standards for education in the Standards of Quality and it is the responsibility of the school board to implement those standards across the school division. Funding is an integral part of the education process. Funding for the local school division is what allows the school division to meet, obtain and exceed the Standards of Quality. The locality funding plays a major role in supporting our local school division.
The Code of Virginia requires that school divisions prepare annual budgets. Spotsylvania County Public Schools’ FY 2020 budget planning process began in November 2018. The FY 2020 School Board Approved Budget was developed based on revenues and expenditures included in the Governor’s Proposed Budget for fiscal year 2020. Moreover, the FY 2020 School Board Approved Budget was compiled with input and feedback from a variety of stakeholders and key source documents, including, but not limited to:
• Building Principals; • Teacher Advisory; • Parent Advisory; • Strategic Planning Team; • Audit and Finance Committee; • Employee Compensation Focus Group; • STAND (Student Advisory Team); • TEAM Outreach Network Committee; • Spotsylvania Education Association (SEA) officers and members; • Citizen input at public hearings; • Public comments in regular School Board meetings; • The school division’s Strategic Plan; and • The 2020-2024 Capital Improvement Plan.
While engaging various stakeholders, the primary focus was discussing what resources are needed to ensure all students are prepared to compete successfully locally, nationally, and globally. Our mission statement is, “Together, we prepare our students for their future.” The budget development process is comprised of detailed and lengthy discussion, review, and data gathering functions that focuses on the division and individual school’s educational goals and what is needed to ensure that every student is able to meet and exceed local, state, and federal standards.
Spotsylvania High School – Digital Music Class
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Budget Timeline
Spotsylvania County Public Schools’ (SCPS) fiscal year is July 1 to June 30, which corresponds to the fiscal year of both the County of Spotsylvania and the Commonwealth of Virginia. SCPS is a fiscally dependent entity; therefore, the school division’s budget cycle is driven by statutory deadlines from the Commonwealth of Virginia and the County of Spotsylvania. The school division’s FY 2020 budget timeline is below.
Activity Timeframe
Budget Planning – The budget planning process starts when the School Board adopts the budget calendar. The calendar includes the dates, times, and location of November 2018 activities related to the budget development process.
Budget Formulation – The preparation of the budget is the process of projecting student enrollment; estimating expenditure needs to support schools, programs, and November 2018 - services; and projecting revenues as well as estimating capital project improvement January 2019 needs and its impact on the operating budget.
Budget Engagement – During the budget development process, budget work December 2018 - sessions are held with the School Board to set goals and these goals are reaffirmed March 2019 throughout the budget process.
Budget Preparation – Based on input from various sources, including the Budget December 2018 - Advisory Committee, the Superintendent’s Proposed Budget is prepared. January 2019
Budget Approval – Based on recommendations made by the Superintendent, input from the community and information shared at School Board budget work sessions, February 2019 the School Board’s Approved Budget is prepared.
Budget Adoption – Prior to adopting the final budget, the School Board participates in joint work session with the local governing board. The governing board adopts the February 2019 - tax rate and the County’s budget in April and then the School Board adopts its April 2019 budget.
Principals & Department managers amend budgets based on revised needs. On Going
Budget Evaluation –The results of operations for the fiscal year are set forth September - December annually in the County’s and school division’s combined Comprehensive Annual 2019 Financial Report (CAFR).
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Budget Calendar
Spotsylvania County Public Schools Critical Budget Dates FY 2020
All meetings are held in the School Board M eeting Room in the Administrative Services Building, 8020 River Stone Drive, Fredericksburg, Virginia unless otherwise noted.
NOVEMBER 2018 Meeting
11/26/2018 Monday 6:30 p.m. School Board Meeting FY 2020 Pre-Budget Work Session
JANUARY 2019 Meetings
1/14/2019 Monday 5:30 p.m. School Board Meeting Regular Meeting - Board Reorganization Meeting/ Selection of Chair and Vice Chair Pre-Budget Public Hearing on FY 2020 School Budget 1/28/2019 Monday 6:30 p.m. School Board Meeting Superintendent Presents Recommended FY 2020 Budget to School Board 1/30/2019 Wednesday 6:30 p.m. School Board Meeting Budget Work Session
FEBRUARY 2019 Meetings
2/4/2019 Monday 6:30 p.m. School Board Meeting Budget Work Session, Public Hearing on the FY 2020 Budget 2/11/2019 Monday 5:30 p.m. School Board Meeting Regular Meeting - School Board Approves FY 2020 Operating Budget & 2020-2024 Capital Improvement Plan (CIP) 2/12/2019 Tuesday 4:30 p.m. Board of Supervisors County Administrator Presents Recommended FY 2020 Meeting Budget to Board of Supervisors, Holbert Building 2/12/2019 Tuesday 4:30 p.m. Board of Supervisors School Board Presents FY 2020 Budget to Board of Meeting Supervisors, Holbert Building
MARCH 2019 Meetings
3/11/2019 Monday 5:30 p.m. School Board Meeting Regular Meeting 3/12/2019 Tuesday 6:00 p.m. Board of Supervisors Joint Budget Work Session with Board of Supervisors, Meeting Board of Supervisors approves advertised tax rate, Holbert Building 3/26/2019 Tuesday 6:30 p.m. Board of Supervisors Board of Supervisors Public Hearing at Massaponax High Meeting School, 8201 Jefferson Davis Highway, Fredericksburg, Virginia
APRIL 2019 Meetings
4/8/2019 Monday 5:30 p.m. School Board Meeting Regular Meeting 4/11/2019 Thursday 6:00 p.m. Board of Supervisors Board of Supervisors adopts FY 2020 Budget and Tax Meeting Rates, Holbert Building 4/15/2019 Monday 6:30 p.m. School Board Meeting Budget Work Session/Adoption of FY 2020 Budget
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Financial Policies and Practices
Accounting Policies and Practices
All funds are accounted for using the modified accrual basis of accounting except for the Joint Fleet Maintenance Internal Service Fund, which uses full accrual basis of accounting. Revenues are generally recognized for all other funds when they are both measurable and available. SCPS considers all revenues available if they are collectible within 60 days after year end. However, intergovernmental revenues, consisting primarily of Federal, State, and other grants, for the purpose of specific funding, are recognized when earned or at the time of the specific reimbursable expenditure. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for certain compensated absences and principal and interest payments on general long-term debt, both of which are recognized when paid.
Budgetary Policies and Practices
According to the Code of Virginia, the Commonwealth, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds. Consequently, SCPS maintains a chart of accounts that fulfills the requirements of the Virginia Department of Education and the annual school report as prescribed by the auditor of public accounts. The chart of accounts is composed of the following elements: funds, functions, cost centers, objects, programs, and projects. In order to maintain the integrity of the account structure, SCPS maintains distinct funds to account for financial transactions that remain separate from other transactions. SCPS maintains the following six (6) funds:
1 – The Commonwealth Governor’s School 2 – Juvenile Detention Center 3 – School Food Service Program 4 – Regional Adult Education Program 5 – Regular Education Operating Fund 6 – Capital Improvement Projects (CIP) Fund 7 – Joint Fleet Maintenance – Internal Service Fund
The revenue accounts are charted according to the sources below. Revenues for the various funds are included on the fund statement sheets and the operating sheets of this budget document.
200 – State Sales Tax 300 – State Funds 400 – Federal Funds 500 – County Funds 700 – Other Funds 800 – Loans, Bonds, and Interest
The expenditure accounts are divided according to function/sub-function as prescribed by the Auditor of Public Accounts. In order to record transactions, expenditures are charted according to cost center, object, program, and project. The functions (categories) of expenditures listed below define the type of activity.
1000 – Instruction 2000 – Administration, Attendance, and Health 3000 – Pupil Transportation Services 4000 – Operation and Maintenance Services 5000 – School Food Services 6000 – Facilities and Technology 7000 – Debt Service and Fund Transfer
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Financial Policies and Practices (continued)
SCPS code structure is based on the Commonwealth of Virginia’s chart of accounts. The details are below.
• The function code is the category that defines the type of expenditure activity. • The cost center code identifies the location of the activity. These codes include all distinct physical locations in the school division, including schools and administrative sites. • The object code identifies the actual good or service purchased. Object codes are grouped into two main categories, compensation and non-compensation. • The program code identifies the revenue or expenditure as an elementary, secondary, or administrative activity. • The project code identifies the source of funds for the activity.
Overall, SCPS operates under a quasi-site based management philosophy where schools and departments have full authority to plan and expend their non-compensation budgets, while the compensation budgets are managed and monitored by the central office.
Compensation budgets, which are salaries and benefits, include the expenditures listed below:
Object Description Code 100000 Compensation - Contracted pay, overtime pay, non-contracted pay, substitute pay, and supplemental pay. 200000 Benefits - FICA, health/dental insurance, retirement benefits, group life insurance, disability insurance and annual and sick leave payoff. 300000 Purchased Services - Services, professional development, lease/rental contracts, etc. 500000 Other Charges - Utilities, memberships, travel, dues and licenses, etc. 600000 Materials and Supplies - Office supplies, medical and dental supplies, commodities that are consumed, and minor equipment that is not capitalized, etc. 700000 Payment to Joint Operations – Not used by SCPS 800000 Capital Outlay – New/replacement equipment and furnishings with unit price of $5,000 or higher. 900000 Other Uses of Funds – This series of codes is used for debt service and accounting control purposes (e.g., holdback accounts).
The school division, as a part of the county audit process, assists with the preparation of a Comprehensive Annual Financial Report (CAFR) to report results of all funds under School Board authorization. The school division prepares the Annual School Report (ASR) for the Virginia Department of Education. Both revenue and expenditure highlights are presented in the Financial Section of this budget document.
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Budgetary Basis and Accounting Policies
Legal Authority
Spotsylvania County Public Schools (SCPS) are legally charged with providing and operating the public schools of Spotsylvania County by the Commonwealth of Virginia and the Virginia Board of Education regulations. It is the function of the Spotsylvania County School Board (SCSB) to set general policy, within the framework of Virginia Board of Education regulations, to establish guidelines and rules that will ensure the proper administration of the school program. Spotsylvania County Public Schools does not have taxation authority. Most operating revenue is derived from local tax dollars appropriated by the County of Spotsylvania with the remaining revenue derived from state and local sources. Capital Improvement Plan funds are allocated by the County of Spotsylvania primarily from bond funding. The School Board is responsible for establishing policy for the governance and operation of Spotsylvania County Public Schools. All budgets are developed using a variety of assumptions based on expectations for the future. In addition, funding decisions reflect policies of the governing body.
Budget Execution
Budget administration and management is the process of monitoring revenues and expenditures throughout the fiscal year. Revenues are monitored to ensure that anticipated receipts are posted and to make adjustments in the revenue accounts when either the revenue budget or the actual receipts do not agree. Expenditures are monitored to ensure that they do not exceed authorized amounts and that they are expended for intended, appropriate and legal purposes. Monitoring both revenues and expenditures on summary levels is a continuous activity of the Finance Department.
Fund Accounting
Governmental resources are allocated and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. SCPS accounts are organized on this fund basis. Each fund is considered a separate set of self-balancing accounts that constitute its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. All funds are appropriated by the Board of Supervisors.
Budgetary Basis
Annual budgets are recommended for all funds including capital programs. All budgets are consistent with GASB and GAAP requirements. The budget period is the same as the accounting reporting period. The budget document contains fund statements for all school funds. Basis of Budgeting is presented here to assist readers of the budget document. Budgetary Basis refers to the basis of accounting used to estimate financing sources and uses in the budget. Modified Accrual Basis indicates expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred, and revenues are recorded when they become susceptible to accrual, that is both measurable and available. Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received.
Capital Improvement Projects (CIP) Budget
The School Board shall prepare annually a five-year capital improvement program and submit it to the Board of Supervisors for approval. The CIP provides a forecast by which capital maintenance, capital technology, and capital transportation projects required to support Spotsylvania County Public Schools are planned, financed, and constructed. As a planning tool, the CIP addresses needs for the improvement of the division’s technology infrastructure, replacement of major equipment and vehicles, construction of new facilities as needed (including necessary land acquisition), as well as renovations, and/or additions to existing school facilities. The capital projects included in the CIP are based on educational program requirements.
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Budgetary Basis and Accounting Policies (continued)
Other factors influence the CIP plan such as School Board recommended educational policy, standards of learning, and the adequacy of existing facilities and equipment to accommodate present and proposed educational programs. Student enrollment and County population trends influence project recommendations. The Capital Improvement Plan is updated annually enabling adjustments to be made based on the latest information. Residential projects and their potential impact on school enrollments continue to be monitored and the school division will continue to work with the County Planning Department in this effort. Potential educational programming changes may also initiate changes in future CIP projects.
Revenue Budgets
Revenue budgets are presented for each fund. The Revenue Fund Summary presents major categorical listings or totals for each fund. The school division receives revenues from federal, state, and county sources as well as from fees and tuition payments for some specific programs such as adult education. Revenue estimates for the fiscal year are completed through cooperation of the Finance Department and appropriate department personnel. Grant programs are responsible for estimating fiscal year grant amounts for anticipated revenues and expenditures.
Most federal and state revenues are received via electronic transfers; the county fund transfer is posted monthly by the county, and other revenues are received by check or cash and are posted on a daily basis by Finance Department personnel. After recording all receipts, they are forwarded to the county government’s finance department for posting and deposit. Reconciliation of revenue receipts with the county’s financial reporting system is done on a monthly basis, and any required adjustments are completed. Requests for adjustments to the revenue budget are processed in accordance with guidelines determined by School Board policy.
Expenditure Budgets
Within each of the funds are individual department budgets. Departments are individual schools, centrally administered instructional programs, and central office departments. Department budgets are presented individually by object codes, line item historical expenditures, and budgeted amounts that detail the purpose for which the expenditures are planned. Each department has on-line access to budget and expense data necessary for the day-to-day management of the department’s budget. Expenditure reports are generated as needed and are available to departments through an online general ledger system. Department administrators may reallocate budgeted non-compensation funds within their authority through a manual paper budget transfer form. These intra- department budget allocations are recommended or denied by the Chief Financial Officer or designee based upon prescribed guidelines. Requested reallocations are submitted in writing to the Finance Office for review, approval, and processing.
Encumbrance Control Practices
The encumbrance of funds is another important component in the SCPS financial control system. All expenditures must have funds set-aside (encumbered) to ensure that funds will be available when payment is due. The encumbrance process is an important control measure to prevent the inadvertent over-expenditure of budget appropriations due to lack of information about future commitments.
Expenditure Controls and Approval
The budget is controlled at both legal and administrative levels. The legal level is placed at the individual fund. The administrative level is at the detailed account code. Program managers and bookkeepers are granted general ledger access by the Chief Financial Officer or designee. A hierarchy of department codes, corresponding to the organizational structure of the school division, provides for multiple levels of oversight. Program managers are authorized to spend within SCPS guidelines and in accordance with the Virginia Public Procurement Act.
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Budgetary Basis and Accounting Policies (continued)
Most non-compensation expenditures are processed through a purchase order. All purchase orders are verified by the department or school administrator for the availability of funds and proper coding. The Purchasing Manager also ensures that all orders are in compliance with legal purchasing requirements and all purchase orders are properly coded. Control over unspent balances in the regular (contracted position) salary and benefit accounts are transferred to unencumbered accounts. Savings from these accounts accrue to the division as a whole and not to any specific department.
Basis of Accounting
All funds are reported using the modified accrual basis of accounting. SCPS’ primary sources of revenue are funds appropriated by other governmental units. Under the modified accrual basis of accounting, these revenues are recognized when susceptible to accrual or both “measurable and available.” SCPS considers all revenues available if they are collectible within 60 days after year-end. Expenditures are recorded when the liability is incurred, except for certain compensated absences and workers compensation.
Carryover Funds
Unspent local funds must be approved by the School Board and re-appropriated by the Board of Supervisors. There is an expectation that each year the school division will have carry over funds. However, no minimum or maximum carryover balance has been defined.
Annual Budget
The Spotsylvania County School Board annual budget is the financial outline of the division’s education program. It presents a proposed plan of expenditures and the expected means of financing those expenditures. After adoption, it provides the primary means of managing expenditures. The Superintendent is responsible for ensuring that the annual school budget is prepared and presented to the Board for adoption. The annual budget reflects estimated revenues, sources of these revenues, estimated expenditures, and the planned amounts which may be spent under each account code. The School Board’s Approved budget is submitted by April 1 to the governing body.
Approval of the Budget
On or before May15, the School Board shall act to approve the annual budget and shall forward it to the Spotsylvania County Board of Supervisors. Included with this budget shall be a message from the School Board Chair containing a description of the priorities of the budget plan. Following appropriation by the Spotsylvania County Board of Supervisors on the allocated budget, the School Board shall adopt to the budget within the framework of the funds available.
Management of Funds
The Superintendent or designee shall be responsible for administering the division’s budget in accordance with Board policies and applicable state and federal regulations, and laws; therefore, the Superintendent or designee will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division. If the governing body approves the School Board budget by total lump sum expenditures, funds may be transferred by the School Board from one category to another. If funds are appropriated to the School Board by major budget classifications, no funds shall be expended by the School Board except in accordance with such classifications without the consent of the governing body appropriating the funds. The Superintendent may be authorized by the School Board to make line item transfers
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Budgetary Basis and Accounting Policies (continued)
within a category. The School Board shall manage and control the funds made available to the School Board for school division expenses.
Financial Accounting
The Superintendent will establish and be responsible for an appropriate system of accounting for all school funds in compliance with applicable federal, state and local laws. This system will present fairly and with full disclosure the financial position of these funds in conformity with generally accepted accounting principles and is subject to audit. The School Board will receive routine financial statements, including statements of revenues and expenditures, showing the financial condition of the division as of the last day of the preceding month. The Superintendent will present additional financial reports as periodically deemed necessary by the School Board.
Accounting Systems
School activities accounts shall be those funds derived from extra-curricular school activities, such as entertainment, athletic contests, club dues, etc., and from any and all activities of the school involving school personnel (known as faculty and hospitality accounts), students, or property. Each principal shall be responsible for assuring that accurate and complete records and proper procedures of school activities funds are maintained. The principal has the responsibility to establish and administer an appropriate bank account with the approval of the Superintendent or designee. All monies handled by teachers and sponsors in the performance of their duties shall be deposited immediately with the principal or the designated person on the day collected. The record of all receipts and disbursements will be kept in accordance with the District-Wide School Activity Fund (SAF) Accounting Manual.
School Food Service Accounts
The Spotsylvania County Public Schools’ food service program shall be maintained on a self-sustaining basis. In the event that funds for the operation of the program appear to be insufficient during the fiscal year, the Spotsylvania County Public School Board may allocate such funds as are necessary to sustain the current program. All cafeteria funds will be reported as a separate fund and held in a separate interest bearing bank account.
Financial Reporting
The School Board has the sole responsibility for determining the expenditure of funds derived from the sale of school bonds. The Board of Supervisors may temporarily invest the funds until they are needed for the school projects. The School Board requires a monthly financial report for all funds, showing revenues and expenditures at the major and subsidiary object level. Monthly detail and summary reports of all expenditures are provided to all SCPS senior administrators. Monthly vacancy reports are sent to the Superintendent. Grant financial and performance reports are prepared subject to the detailed grant management requirements from the grantor agency. The Commonwealth of Virginia also has a number of reporting requirements, from the Annual School Report on all division expenditures to program specific reports such as homebound teacher costs. Funds for capital improvements shall be kept separate from other operating funds. Capital improvement projects are funded by the following sources:
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ORGANIZATIONAL SECTION
Budgetary Basis and Accounting Policies (continued)
A. General Obligation Bonds – The sale of general obligation bonds shall conform to the statutory requirements as specified in the Public Finance Act of the Code of Virginia. B. Temporary Loans – The School Board, with the consent of the Board of Supervisors, may borrow funds on a temporary basis as provided in the Public Finance Act. C. Literary Fund – The School Board may borrow funds from the Literary Fund without public referendum but with the consent of the Board of Supervisors. D. Virginia Public School Authority – The School Board may borrow funds from the Virginia Public School Authority without public referendum but with the consent of the Board of Supervisors.
Chancellor Elementary School Blue Ribbon Celebration
SCPS FY 2020 School Board Approved Budget 23
FINANCIAL SECTION
Financial Section
SCPS FY 2020 School Board Approved Budget 24
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Budget Overview
The FY 2020 School Board Approved Budget reflects a needs-based budget, which is aligned with the division- wide Strategic Plan goals, mission statement, vision statement, and core values.
• Goal 1 - Teaching & Learning - Prepare all students to be college and career ready. • Goal 2 - Community Engagement & Partnerships - Family, students, staff and the entire community actively engage to seek resources and to develop opportunities that meet future educational challenges and workforce needs. • Goal 3 - Organizational Climate & School Safety - The learning and working environment is safe, caring, healthy, and values diversity.
The Strategic Plan drives the budget development and decision-making process. The FY 2020 budget development course of action involved comprehensive input and feedback from various stakeholders in identifying the current and substantial needs of our students, staff and schools. Specifically, the needs in this budget were compiled based on input from school principals, directors, teachers, support staff, parents, students, citizens of Spotsylvania County and community partners who contributed through advisory processes and focus groups.
As a result of this comprehensive budget development process, the FY 2020 School Board Approved Budget includes three major budget priorities:
• Attracting, retaining, and investing in high quality teachers and staff • Increasing student learning and achievement • Supporting safe, engaging, and equitable learning environments
The primary investments to support these priorities are in the areas of increased compensation, additional human capital resources and increased non-compensation. The fiscal impact is as follows:
Description Amount Compensation Investments $10,262,031 Other Compensation Investments $501,718 Student Support Investments (149 new FTEs) $8,617,016 Non-compensation Investments $3,149,241 Investment Total $22,530,006
Compensation Investment of $10,262,031
• 5% Pay Raise for all Employees (No Health Insurance Increase)
SCPS remains one of the largest school divisions in the state, ranking 12th largest of 132. The FY 2020 School Board Approved Budget includes a 5% salary increase for all employees, in an effort to remain competitive with surrounding school districts in the area of employee compensation. There is a shortage of qualified and desired candidates for employment in the public education field at both the state and national level. SCPS continues to compete for human resources within this shrinking pool. Also, the pay increase is to recognize teachers and staff for their quality work and commitment to serving students.
As an incentive, the Governor has included in his FY 2020 proposed budget a 5% pay increase for all Standard of Quality (SOQ) instructional and support positions, such as teachers, principals, maintenance workers, clerical staff, etc. This investment totals $9,120,296 with the State contributing $4.6 million towards this initiative.
This would be the highest single digit salary increase in the last 15 years from the State. This pay increase will certainly support recruitment and retention efforts, especially during the time of a national teacher shortage. To assist with recruitment efforts, this budget also includes a starting teacher salary of $44,000.
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• Evergreen Compensation and Benefits Study (Phase 2 of 3)
This budget includes Phase 2 of 3 of the Evergreen Study that was conducted starting in 2016. The pay adjustment will impact several bus drivers, bus aides, paraeducators, cafe workers, etc. This investment totals $552,087.
• 5% Increase in Academic and Athletic Stipends
According to the Evergreen Compensation and Benefits Study, 69/73 (94%) of stipend rates compared to neighboring divisions are lower by as much as 72.4%. While the division has made efforts to restore the pre- recession stipend rates to pre-recession levels, the current stipend amounts are not competitive with neighboring divisions. Increasing the rates is not only a recruitment and retention strategy, but is an effort to maintain and increase internal coaches in the schools. This investment totals $101,200.
• $10 Increase for each Teacher Substitute Rate
In order to remain competitive and to increase the substitute pool, this budget includes a $10 increase to the substitute teacher rates. Even though the pool has increased, schools continue to experience challenges with filling positions. The investment totals $229,036.
• Custodian Hourly Rate Increase from $10 per hour to $11.50 per hour
Due to changing conditions in the economy, it has been challenging to recruit and retain hourly custodians. This often leads to uncertainties in maintaining a consistent level of satisfactory service at the division’s schools and facilities. An increase in the hourly wage is essential to being able to provide quality custodial services at schools. This investment totals $219,566.
• Teacher Hourly Rate Increase from $25 per hour to $30 per hour
The teacher hourly rate has been the same for about a decade. Based on the market, the hourly rate for a tutor is about $35 to $40. Therefore, in an effort to recruit quality teachers, this budget includes a $5 hourly rate increase which will positively impact teachers working summer school and helping with after school remediation. This investment totals $39,846.
Other Compensation Investment of $501,718
• Additional Hourly Elementary School Cafeteria Monitors (Student Enrollment in Excess of 500)
School Cafeteria Monitors were eliminated during the recession and were restored several years ago (two monitors per elementary school). Based on feedback from elementary school principals and in an effort to provide adequate support to students during the lunch period, additional cafeteria monitors are needed. This budget includes 14 additional school cafeteria monitors for elementary schools where student enrollment exceeds 500 students. Cafeteria monitors work three hours a day for 180 days at $9.50 per hour. This investment totals $77,314 and will be funded by the Food Service Fund revenues.
• High School Band Transportation Supplement
Over the years, our band booster organizations have provided funding to supplement costs associated with traveling to events. This cost has customarily been picked up through fundraising efforts and/or direct payments from the parents of participating band members. This budget includes a $10,000 band transportation supplement for each of the high schools plus the related FICA. This investment totals $53,825.
• Web Curator Stipends for Elementary Schools and Centers
The current budget includes stipends of $500 for each web curator at the Middle and High school levels. Providing stipends to our 17 elementary schools, JJW and SCTC would provide equity for all web curators. Web curators are responsible for maintaining the websites at their schools. This investment totals $10,227.
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• High School Clinical Assistants from 5 hours per day to 7.5 hours per day
Reclassifying the division’s five high school clinical assistants from 5 hours per day to 7.5 hours per day will provide 2.5 more hours of support per day in our high schools. By providing the care needed to our students in the most appropriate, effective and efficient manner this will directly decrease the amount of missed instructional time. This investment is $46,552.
• Supplemental Pay Increases
The supplemental pay increase includes an increase in the division’s substitute budget for curriculum work, mentor work, etc. for staff. It includes an increase in the athletic transportation supplement line for each high school. High School programs normally exceed the funds provided to them to support transportation costs. Athletic transportation costs vary from year-to-year based on the success of individual sports and having to travel during the postseason. This budget line also includes an increase in JJWs transportation supplement line for GED student needs. This investment totals $266,455.
• Contract Length Changes, Reclassifications and Other Compensation Investments
Increasing contract lengths in the areas of Adult education, Homebound program, etc. will provide staff the additional time needed to complete projects over the summer months in preparation for school opening. The reclassifications in the areas of instruction, maintenance, transportation, and human resources will better align with licensure requirements and work responsibilities. This investment totals $47,345.
Resource Investment in Student Supports of $8,617,016
While the division’s total student enrollment is relatively flat, the intensity of the needs of our students has increased significantly. Also, with the continued changing and demanding accountability requirements that require additional support, this budget includes 149 additional positions to increase student learning and achievement. As the needs of our students increase, schools require additional support in all areas. To improve student learning and achievement by cultivating the education of the whole child, this budget includes the following:
• 24 General Education Teachers • 18 Special Education Teachers • 14 School Social Workers • 14 School Counselors to reduce the ratios as proposed by the State • 20 Elementary Paraeducators to support primary literacy • 20 Special Education Paraeducators • 10 English Learner Teachers • 6 Lead Content Coaches • 5 Administrative Interns • 7 School Security Officers to support middle schools • 11 Resource Supports in the areas of Safety (2), IT (2), SPED Transportation (4), Maintenance (1), Finance (1) and Health (1) which will support safe, engaging and equitable learning environments
When comparing to pre-recession levels, the division’s FY 2019 FTE count for teachers compared with the FY 2009 FTE count is still less by 80 positions.
Non-Compensation Investments of $3,149,241
Since the recession, the division has been able to accomplish many budget priorities through a combination of staff reductions and reductions in non-compensation account line items. Non-compensation expenses, excluding CIP and Debt, show reductions of over $2.6 million or 7.6% since FY 2009. However, with inflation, additional student needs and increased accountability, this budget includes non-compensation increases in the areas of instruction, administration, transportation, maintenance, and technology and debt service. As an example, the instruction budget includes the restoration of Employee Tuition Reimbursement in the amount of $500,000. This benefit was eliminated during the recessionary periods. In order to remain competitive with neighboring divisions, this budget SCPS FY 2020 School Board Approved Budget 27
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directs funds for tuition reimbursement. Several of the surrounding divisions, smaller and of similar size to SCPS offer this benefit on average of $1200.00 per year. Reinstating tuition reimbursement is a tremendous recruitment and retention strategy and encourages professional growth across all employee groups. In addition, this budget includes a centralized High School Band Uniform Allocation in the amount of $25,000. Costs to replace band uniforms can range from $35,000 to $50,000 depending on the size of the band. Traditionally, funds have been raised to purchase these uniforms through the associated booster organizations. The division would utilize the budget allocation to support each high school on a rotational basis each year. This budget also includes increases to custodial supplies, fuel costs, technology contractual services, school-based allocations, etc. Even with the non- compensation increases in the FY 2020 budget, the division’s non-compensation budgets (less CIP & debt service) remain less than pre-recession levels (see the chart below). Specifically, between FY 2009 and FY 2013, the division reduced its non-compensation budget by $4.8 million.
Difference from Fiscal Year Amount previous year FY2009 32,287,213 FY2010 32,216,554 (70,659) FY2011 30,323,887 (1,892,667) FY2012 27,964,046 (2,359,841) FY2013 27,529,833 (434,213) FY2014 28,968,744 1,438,911 FY2015 29,171,121 202,377 FY2016 30,319,011 1,147,890 FY2017 30,989,894 670,883 FY2018 30,617,809 (372,085) FY2019 29,202,725 (1,415,084) FY2020 31,588,736 2,386,011
Overall SCPS has been diligent in maximizing its resources. The division has many accomplishments to celebrate which are due to the hard work of students and staff. Here are just a few of the division’s accomplishments: all schools fully accredited, Blue Ribbon award, NAMM’s Best Communities for Music Education, VDOE Excellence Award (CHES), W!SE Blue Star School Designation (RHS), and State Baseball Champions (SHS). The FY 2020 School Board Approved budget has something in it for all students and all staff. Additional fiscal support from the State, Federal and Local levels will assist the division with maintaining these achievements and helping our students achieve even more in the coming years.
Technology in the Classroom – Instructional Technology Resource Teacher Ms. Tulloss helps Courthouse Road ES Kindergartners with classroom technology.
SCPS FY 2020 School Board Approved Budget 28
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Revenue Highlights – All Funds
The FY 2020 School Board Approved Revenue Budget is $350,342,026, which is an $18,950,627 or 5.7% increase. However, less the Capital Improvement Plan (CIP) budget of $28,904,696 the revenue budget is $321,437,330 representing a net increase of 6.93% over Fiscal Year 2019 Adopted Revenue Budget. The total revenue budget consists of six revenue sources: State Sales Tax, Other State Funds, Federal Funds, City-County Funds, Other Funds, and Loans and Bonds Funds. The primary sources of revenue for SCPS are State Funds and City-County Appropriations. As a public school entity dependent on federal, state, and local funding, the funding trends impacting the school division are shown below:
Fund Balance The Food Service Fund Balance as of June 30, 2018 is $3.995 million. This is due to increased student meal participation and the success of the third party management firm leveraging buying power and running an efficient Food Service operations on behalf of the division. Fund Balance is the difference between revenues and expenses from the previous fiscal year. For FY 2020, it is projected that the Food Service Department will use $1,394,349 of their fund balance. The fund balance will be primarily used to purchase equipment and fund food product costs due to greater student participation. This is a $500,177 increase over the FY 2019 Adopted Budget.
State Revenues The combined State Sales Tax and other State Funds equates to $149,853,945, an increase of $7,641,788 or 5.4% from FY 2019 to FY 2020. This increased amount includes approximately $4.6 million towards the proposed pay increase. These revenues represent approximately 46.62% of SCPS’s FY 2020 revenues.
The State revenues from the General Assembly to school divisions are based on a funding formula and categorized into four main areas.
• Standards of Quality (SOQ) funding - Basic Aid, Sales Tax, Special Ed, VRS, Remedial Summer School • Incentive program funding - Commonwealth Governor’s School, Technology Funds • Categorical program funding - Adult Education, School Lunch, Special Education Homebound • Lottery Proceeds funding - Textbooks, English Learners, Early Reading Intervention
The Virginia Code requires the locality to provide a share of funding to Spotsylvania County Public Schools in order for the school division to maintain an educational program that meets the Commonwealth's Standards of Quality (SOQ). Direct Aid provided to school divisions is allocated primarily on a per pupil basis. One key formula-driven State funding component is the Local Composite Index (LCI). The LCI determines a locality’s ability to pay education costs fundamental to the Commonwealth’s Standards of Quality (SOQ). The LCI is calculated using three indicators of a locality’s ability-to-pay: (1) True value of real property (2) Adjusted gross income and (3) Taxable retail sales
Each locality’s index is adjusted to maintain an overall statewide local share of 45 percent and an overall state share of 55 percent. Spotsylvania County Public Schools’ LCI for fiscal years 2019 & 2020 is 36.27%. According to the chart on page 30 the division’s LCI increased during the past three bienniums. When the LCI increases, state funding declines because there is an expectation of increased funding from the locality. The local composite index adjustments for SCPS have continued to trend upward, meaning less funding from the State.
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Biennium Locality Share State Share
2012-2014 33.26% 66.74% 2014-2016 35.55% 64.45% 2016-2018 36.17% 63.83% 2018-2020 36.27% 63.73%
In addition, the State’s funding formula uses a per pupil basis known as the Average Daily Membership (ADM). The ADM is based on the number of students enrolled from September to March. SCPS’s ADM trend continues to be flat, some years slightly declining, meaning less funding from the State. Overall, the State’s revenue trends are as follows:
% to Base Variance Year FY Adopted State Revenue to FY 2009 2009 FY09 $ 135,211,197 FY10 $ 122,617,532 $ (12,593,665) -9.31% FY11 $ 107,149,449 $ (28,061,748) -20.75% FY12 $ 109,388,008 $ (25,823,189) -19.10% FY13 $ 120,619,534 $ (14,591,663) -10.79% FY14 $ 121,068,337 $ (14,142,860) -10.46% FY15 $ 126,064,037 $ (9,147,160) -6.77% FY16 $ 127,339,225 $ (7,871,972) -5.82% FY17 $ 132,444,422 $ (2,766,775) -2.05% FY18 $ 134,648,395 $ (562,802) -0.42% FY19 $ 142,212,157 $ 7,000,960 5.18% FY20* $ 149,853,945 $ 14,642,748 10.83% *Preliminary figure based on the Governor's Proposed Budget
Overall, State-wide funding, as a percent of the State’s general revenue, has remained at 29%, down from 35% prior to the recession. State K-12 Direct Aid Funding, while beginning to rise, is still $374.00 less per pupil than FY 2009. However, it is positive to note that FY 2019 and FY 2020 State funding has included more substantial increases than the years prior that followed the recession. Specifically, when compared to FY 2009, State revenues are $14.6 million higher than FY 2009 (excluding the inflationary rate). The FY 2020 preliminary State revenue figure includes $4.6 million towards a 5% salary increase for SOQ instructional and support positions. The final State number will be known around March 2019.
Federal Revenues Federal funds total $16,973,324, an increase of $952,103 or 5.9% from FY 2019 to FY 2020. Federal revenues represent 5.3% of SCPS FY 2020 revenues. This increase is primarily for Title grant funds and USDA Nutrition grant funds.
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City-County (Local) Revenues This budget includes a City-County Appropriation of $127,373,216, a decrease of ($1,118,877) or (0.9%) over the FY2019 Adopted Budget. Local revenues represent 39.63% of the SCPS FY 2020 revenues. The decrease includes one-time funds of ($250,000) and ($868,877) in additional state funds by which the local transfer was reduced in FY 2019.
The FY 2020 School Board Approved Budget assumes level reoccurring funding from the Board of Supervisors. Currently, the County does not use a formula to fund the school division such as a revenue sharing agreement. The local funding trends are as follows:
% to Base Variance Year FY Adopted State Revenue to FY 2009 2009 FY09 $ 119,956,934 FY10 $ 113,830,339 $ (6,126,595) -5.11% FY11 $ 119,956,934 $ - 0.00% FY12 $ 114,830,340 $ (5,126,594) -4.27% FY13 $ 115,312,329 $ (4,644,605) -3.87% FY14 $ 115,580,339 $ (4,376,595) -3.65% FY15 $ 116,415,339 $ (3,541,595) -2.95% FY16 $ 116,432,747 $ (3,524,187) -2.94% FY17 $ 123,475,315 $ 3,518,381 2.93% FY18 $ 124,075,315 $ 4,118,381 3.43% FY19 $ 128,492,093 $ 8,535,159 7.12% FY20* $ 127,373,216 $ 7,416,282 6.18%
*FY 2020 Starting Point
Specifically, when compared to FY 2009, Local revenues is $7.4 million higher than FY 2009 (excluding the inflationary rate). Local Funding as percent of the County’s general revenue is still below 50% (48% in FY 2019), down from 60% prior to the recession. However, in FY 2017, the division’s local transfer amount excluding inflationary rates exceeded the FY 2009 local transfer amount.
Other Revenues The Other revenues total is $25,842,496, which includes the budget Gap of $12,350,931. The net Other Revenue increase excluding the gap is $519,727. Other Revenue includes Food Service café sales from student meals sold, Fleet Service fees charged to the County and the Schools, Medicaid Reimbursements, Regional SPED tuition, etc.
Loans and Bonds Revenue (CIP) Loans and bonds revenue total $28,904,696, a decrease of ($1,895,222) or (6.2%) less than FY 2019. This decrease is due to the planned completion of major projects.
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Revenue Budget Overview - All Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget Revenue FUND BALANCE $ - $ - $ - $ 894,172 $ 1,394,349 $ 500,177 55.9% Subtotal - - - 894,172 1,394,349 500,177 55.9%
STATE SALES TAX 24,566,289 24,864,584 25,591,946 25,623,888 27,227,304 1,603,416 6.3%
STATE FUNDS TOTAL 101,498,955 105,752,481 111,002,111 116,588,269 122,626,641 6,038,372 5.2% Subtotal 126,065,244 130,617,066 136,594,057 142,212,157 149,853,945 7,641,788 5.4%
FEDERAL FUNDS 14,251,099 14,937,958 15,792,023 16,021,221 16,973,324 952,103 5.9%
CITY-COUNTY FUNDS 135,580,427 124,063,078 125,512,336 128,492,093 127,373,216 (1,118,877) (0.9%)
OTHER FUNDS 12,109,614 11,891,636 12,943,797 12,971,838 25,842,496 12,870,658 99.2% LOANS, BONDS, ETC 18,767,953 22,613,719 27,825,045 30,799,918 28,904,696 (1,895,222) (6.2%) Subtotal 180,709,093 173,506,391 182,073,200 188,285,070 199,093,732 10,808,662 5.7%
Grand Total $ 306,774,337 $ 304,123,456 $ 318,667,257 $ 331,391,399 $ 350,342,026 $ 18,950,627 5.7%
Note: Other Funds Includes the GAP of $12,350,931
GAP Other Fund Balance 3.84% 0.43% Federal 4.20% 5.28% State 46.62%
Local 39.63%
SCPS FY 2020 School Board Approved Budget 32
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Revenue (All Funds) Trend Reports
Operating Budget (All Funds) Revenue - Sales Tax Only
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Account/Miscellaneous Actual Actual Actual Adopted Approved Variance Change Number/Funds Budget Budget
0290 2402010 SALES TAX RECPTS $ 24,566,289 $ 24,864,584 $ 25,591,946 $ 25,623,888 $ 27,227,304 $ 1,603,416 6.3% $ 24,566,289 $ 24,864,584 $ 25,591,946 $ 25,623,888 $ 27,227,304 $ 1,603,416 6.3%
Operating Budget (All Funds) Revenue - State Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Account Actual Actual Actual Adopted Approved Variance Change Number/State Funds Budget Budget
240202 BASIC AID $ 66,955,819 $ 68,784,543 $ 68,868,934 $ 72,757,039 $ 72,634,364 $ (122,675) (0.2%) 240203 GED 32,132 33,671 33,174 31,434 31,434 - 0.0% 240204 REMEDIAL SUM SCH 585,854 244,318 216,816 221,662 190,603 (31,059) (14.0%) 240205 REG FOSTER CARE 111,954 119,208 137,751 153,075 147,720 (5,355) (3.5%) 240206 ADULT ED-GAE 33,281 33,281 35,730 35,730 35,730 - 0.0% 240207 EDUC FOR GIFTED 714,484 721,753 725,108 753,598 755,938 2,340 0.3% 240208 REMEDIAL EDUC 1,607,590 1,959,043 1,968,150 2,024,372 2,030,658 6,286 0.3% 240212 SPECIAL ED SOQ 7,189,498 7,895,091 7,931,791 8,614,663 8,641,415 26,752 0.3% 240214 TEXTBOOKS 1,432,243 1,617,021 1,624,537 1,487,840 1,492,460 4,620 0.3% 240215 SCHOOL FOOD-STATE 217,725 224,314 240,896 257,160 268,887 11,727 4.6% 240217 VOC ED 878,220 824,860 828,695 901,363 904,162 2,799 0.3% 240218 APPRENTICESHP-ST - 13,603 21,016 - 22,000 22,000 100.0% 240218 VOC ED - ADULT 15,514 - - - - - 0.0% 240220 HOSP/C/DET HOMES 908,286 940,148 984,199 1,006,759 1,107,536 100,777 10.0% 240221 INSTRUCT SOC SEC 3,885,008 4,021,194 4,039,886 4,196,508 4,239,184 42,676 1.0% 240223 INSTRUCT RETIRE 7,680,706 8,292,791 9,278,420 9,250,050 9,352,886 102,836 1.1% 240228 EARLY INTERVENTION 372,729 446,279 510,338 495,412 510,690 15,278 3.1% 240229 GOV SCH GRANT/ST 880,632 1,011,195 1,030,227 1,084,540 1,071,945 (12,595) (1.2%) 240233 LOTTERY - 774,190 4,060,159 4,083,593 5,386,484 1,302,891 31.9% 240240 REGNL AD ED GRANT 102,296 102,296 87,634 89,700 89,700 - 0.0% 240241 INSTRUCT GLI 238,161 279,863 281,164 280,752 281,624 872 0.3% 240246 SP ED - HOMEBOUND 117,927 112,173 103,613 103,969 106,222 2,253 2.2% 240248 SP ED - REGIONAL 1,093,123 1,331,378 1,328,150 1,772,321 1,424,871 (347,450) (19.6%) 240252 VOC ED - EQUIP 41,061 46,076 41,043 - - - 0.0% 240253 VOC ED - OCC/TECH 222,315 156,829 182,732 209,297 248,122 38,825 18.6% 240259 SP/ED FOSTER CARE 146,501 211,350 148,836 153,075 147,720 (5,355) (3.5%) 240265 AT-RISK (REGULAR) 1,070,709 1,276,984 1,296,128 1,577,635 1,918,582 340,947 21.6% 240275 K-3 PRIMARY 1,154,236 1,472,707 1,487,236 2,046,338 2,032,862 (13,476) (0.7%) 240281 AT RISK(4-YR OLD) 468,301 543,433 543,433 582,581 552,324 (30,257) (5.2%) 240291MENTOR TEACHER PROG 30,429 19,532 22,821 18,822 20,223 1,401 7.4% 240298 RACE TO GED 65,776 65,776 71,852 71,852 71,852 - 0.0% 240299 ENGLISH/2ND LANG 634,419 689,922 794,118 894,541 904,188 9,647 1.1% 240400 OTHER STATE PAYMT 169,593 224,141 206,325 179,995 160,000 (19,995) (11.1%) 240415 PROJECT GRADUATION 176,989 75,000 37,500 37,500 37,500 - 0.0% 410405 TECHNOLOGY 830,000 830,000 829,146 830,000 830,000 - 0.0% ALGEBRA READINESS 219,076 243,518 244,034 272,593 266,046 (6,547) (2.4%) COMPENSATION - SUPPLEMENT - - - - 4,610,709 4,610,709 100.0% COMPENSATION SUPPLEMENT 1,093,869 - 660,518 - - - 0.0% NATIONAL BOARD CERTIFICAT 122,500 115,000 100,000 112,500 100,000 (12,500) (11.1%) Grand Total $ 101,498,955 $ 105,752,481 $ 111,002,111 $ 116,588,269 $ 122,626,641 $ 6,038,372 5.2%
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Revenue (All Funds) Trend Reports (continued)
Operating Budget (All Funds) Revenue - Federal Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Account Actual Actual Actual Adopted Approved Variance Change Number/Federal Funds Budget Budget
84.002 REG.AD.ED.ABE $ 300,137 $ 292,794 $ 308,022 $ 296,853 $ 320,397 $ 23,544 7.9% 84.01 TITLE I-LOCAL ED 2,418,125 2,783,667 2,870,624 2,997,172 3,371,240 374,068 12.5% 84.027 TITLE VI-B/SP ED 4,366,481 4,457,819 4,526,604 4,592,479 4,608,630 16,151 0.4% 84.048 SUB TEACHER LINK - 160 - - - - 0.0% 3302120 IMPACT AID 81-874 133,445 151,861 132,252 147,392 148,866 1,474 1.0% 10.555 FED FOOD SERV-LUNC 3,752,663 3,947,197 4,167,827 3,876,500 4,070,325 193,825 5.0% 84.365 -- TITLE III 107,020 94,503 95,724 161,104 191,330 30,226 18.8% 84.027 INTERPRETER GRANT 9,640 10,432 4,498 9,800 8,000 (1,800) (18.4%) 84.367 TITLE II 537,610 392,833 405,454 609,077 648,813 39,736 6.5% HEADSTART 848,788 891,909 1,123,944 920,546 937,909 17,363 1.9% 84.173 PRESCHOOL CARRYOV - 2,525 - - - - 0.0% 84.173 PRE-SCHOOL GRANT 89,411 84,709 84,965 88,871 90,329 1,458 1.6% 3302240 CARL PERKINS 214,378 190,061 291,356 278,944 303,068 24,124 8.6% 3302990 OTHER FED FUNDS - 19,512 24,561 9,445 48,000 38,555 408.2% 84.330 AP TEST FEE 8,815 9,500 - - - - 0.0% ROTC REIMBURSEMENT 151,887 150,425 153,885 155,040 157,366 2,326 1.5% BUILD AMERICA BOND SUBSID 130,157 130,017 130,436 130,454 135,300 4,846 3.7% 84.002 ENG LITERACY/CIVIC 44,650 44,650 56,736 50,000 52,500 2,500 5.0% 84.002 CORRECTIONS & INST - - 6,044 6,044 26,854 20,810 344.3% 10.553 FED SCH BREAKFAST 1,121,241 1,273,369 1,401,725 1,567,500 1,645,875 78,375 5.0% 84.366 TITLE II PART B 16,651 10,016 7,367 - - - 0.0% TITLE IV-SUPPORT & ENRICH - - - 124,000 208,522 84,522 68.2% Grand Total $ 14,251,099 $ 14,937,958 $ 15,792,023 $ 16,021,221 $ 16,973,324 $ 952,103 5.9%
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Revenue (All Funds) Trend Reports (continued)
Operating Budget (All Funds) Revenue - Local Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Account Actual Actual Actual Adopted Approved Variance Change Number/Local Funds Budget Budget
5105000 APPROP-OPERATIONS $ 79,783,728 $ 99,181,121 $ 98,567,147 $ 101,379,416 $ 99,459,985 $ (1,919,431) (1.9%) 5105000 PRIOR YR CARRYOVR - - 1,299,423 - - - 0.0% 5105020 APPROP-DEBT SERV 39,222,690 24,818,087 25,581,896 27,048,807 27,849,361 800,554 3.0% APPROPRIATIONS-INTERIM 63,870 63,870 63,870 63,870 63,870 - 0.0% BOND REFINANCE PROCEEDS 16,510,139 - - - - - 0.0% DEPRECIATION - - 360,196 - - - 0.0% Grand Total $ 135,580,427 $ 124,063,078 $ 125,872,532 $ 128,492,093 $ 127,373,216 $ (1,118,877) (0.9%)
Note: FY 2016, FY 2017, and FY 2018 actual local transfer figures include additional debt expenditures above and beyond the original adopted budget numbers.
SCPS FY 2020 School Board Approved Budget 35
FINANCIAL SECTION
Revenue (All Funds) Trend Reports (continued)
Operating Budget (All Funds) Revenue - Other Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Account Actual Actual Actual Adopted Approved Variance Change Number/Other Funds Budget Budget
1502010 USE OF FACILITIES $ 265,731 $ 202,617 $ 239,600 $ 105,000 $ 105,000 $ - 0.0% 1612010 PVT TUIT DAY SCH - - 224 - - - 0.0% 1612020 SPEC FEES/PUPILS 4,974 4,895 7,120 5,000 5,500 500 10.0% 1612030 SALE OF TEXTBOOKS 1,729 336 1,779 750 1,000 250 33.3% 1612040 CAFE TRANSFERS 4,499,341 4,596,574 4,469,844 4,700,000 4,818,722 118,722 2.5% 1612040 SCHOOL FOOD SVC - 18,815 10,619 - 10,000 10,000 100.0% 1612060 ADULT ED-ABE/ESL 31,959 31,959 28,498 28,500 28,000 (500) (1.8%) 1612060 ADULT ED WORKPLAC 35,953 55,384 27,073 75,000 65,000 (10,000) (13.3%) 1612070 PVT TUITION-SUMMR 70,913 126,968 71,312 99,097 72,000 (27,097) (27.3%) 1803030 REBATES/REF OTHER 53,843 67,399 57,334 26,000 57,000 31,000 119.2% 1899030 DONATIONS/SP GFTS 133,556 42,927 48,948 39,500 116,470 76,970 194.9% 1899080 SALE SCHOOL BUSES 2,784 - 72,000 - 72,000 72,000 100.0% 1899090 SALE OTHER EQUIP 93,166 47,346 72,093 51,500 75,000 23,500 45.6% 1899100 INSURANCE ADJUST 33,636 61,798 57,032 58,750 51,000 (7,750) (13.2%) 1899120 OTHER FUNDS 148,325 13,029 3,533 35,000 7,500 (27,500) (78.6%) 1899120 SUPPLEMENTAL PAY 125,781 123,616 124,242 125,000 125,000 - 0.0% 1900110 E-RATE 69,240 193,628 903,005 608,000 774,130 166,130 27.3% 1901010 TUIT OTHER CO/CTY 2,103,999 1,913,796 2,241,253 2,447,794 2,447,794 - 0.0% 1901020 OTH PAY OTH CO/CY 2,132 - - - - - 0.0% 2500000 DUAL ENROLLMENT 267,665 192,432 262,792 200,000 240,000 40,000 20.0% 2500000 OTHER ST AGENCIES 44,941 - - - - - 0.0% APPRENTICESHIP 59,146 50,637 47,237 97,295 48,000 (49,295) (50.7%) CATERING 93,921 31,997 36,114 45,000 37,500 (7,500) (16.7%) FIELD TRIP REIMBURSEMENTS 159,240 167,259 172,748 151,000 166,500 15,500 10.3% FINGERPRINTING 3,750 3,666 5,781 3,700 3,700 - 0.0% FLEET REVENUE - COUNTY 438,959 480,672 495,261 560,461 615,642 55,181 9.8% FLEET REVENUE - MAINTENAN 114,308 79,627 88,547 126,211 128,401 2,190 1.7% FLEET REVENUE - OTHER 8,204 7,573 8,663 15,444 28,262 12,818 83.0% FLEET REVENUE - TRANSPORT 1,876,887 1,872,309 1,996,997 2,101,912 2,140,417 38,505 1.8% FLEET REV - WARRANTY/INS 15,798 525 862 - - - 0.0% HIGH SCH ATHLETIC FEE 189,160 183,535 121,008 - - - 0.0% HP SELF-MAINTAINER REV 31,418 37,476 32,486 31,500 31,500 - 0.0% INTEREST 6,592 18,811 34,017 5,942 10,000 4,058 68.3% MEDICAID REIMBURSEMENTS 795,427 937,204 936,994 925,000 925,000 - 0.0% MIDDLE SCH ATHLETIC FEE 79,705 85,388 58,087 - - - 0.0% NSTAR GRANT 1,500 2,000 - 2,000 2,000 - 0.0% PRINT SHOP REVENUE 164,143 157,126 142,179 212,482 201,527 (10,955) (5.2%) REVENUE GAP - - - - 12,350,931 12,350,931 100.0% SCHOOL SOCIAL WORK HOMELS 32,997 38,783 31,056 39,000 32,000 (7,000) (17.9%) WELLNESS GRANT/ANTHEM 48,796 43,528 37,458 50,000 50,000 - 0.0% Grand Total $ 12,109,614 $ 11,891,636 $ 12,943,797 $ 12,971,838 $ 25,842,496 $ 12,870,658 99.2%
SCPS FY 2020 School Board Approved Budget 36
FINANCIAL SECTION
Revenue (All Funds) Trend Reports (continued)
Operating Budget (All Funds) Revenue - Loans and Bonds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Account Actual Actual Actual Adopted Approved Variance Change Number/Loans and Bonds Budget Budget
4104030 BOND NOTES $ 18,717,193 $ 22,513,821 $ 27,546,650 $ 30,799,918 $ 28,904,696 $ (1,895,222) (6.2%) INTEREST GO/IDA BONDS 50,760 97,061 278,394 - - - 0.0% MISC INCOME - 2,837 - - - - 0.0% Grand Total $ 18,767,953 $ 22,613,719 $ 27,825,045 $ 30,799,918 $ 28,904,696 $ (1,895,222) (6.2%)
Operating Budget (All Funds) Revenue - Fund Balance
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Account Actual Actual Actual Adopted Approved Variance Change Number/Capital Surplus Budget Budget
FUND BALANCE $ - $ - $ - $ 894,172 $ 1,394,349 $ 500,177 55.9%
Grand Total $ - $ - $ - $ 894,172 $ 1,394,349 $ 500,177 55.9%
Fund Balance Note: The Fund Balance in FY 2020 is from the Food Service Department and will be used for the replacement of equipment.
SCPS FY 2020 School Board Approved Budget 37
FINANCIAL SECTION
Expenditure Budget Overview by Fund - All Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Recommended Variance Change Fund Description Budget Budget 1 GOVERNOR'S SCHOOL $ 1,892,234 $ 2,098,325 $ 2,049,401 $ 2,129,191 $ 2,163,123 $ 33,932 1.6% 2 DETENTION CENTER 916,654 978,541 992,317 1,006,759 1,113,536 106,777 10.6% 3 FOOD SERVICES 9,107,087 9,845,133 10,090,646 11,322,972 12,341,528 1,018,556 9.0% 4 REGIONAL ADULT ED 689,177 688,664 677,893 766,672 775,731 9,059 1.2% 5 OPERATING 271,822,597 263,780,173 269,982,537 282,474,687 302,130,690 19,656,003 7.0% 6 CIP* 19,498,756 26,802,397 24,441,798 30,799,918 28,904,696 (1,895,222) (6.2%) 7 FLEET SERVICE 2,450,050 2,450,650 2,981,151 2,891,200 2,912,722 21,522 0.7% Grand Total $ 306,376,554 $ 306,643,882 $ 311,215,743 $ 331,391,399 $ 350,342,026 $18,950,627 5.7%
* CIP - Capital Improvement plan
Total Budget 1 GOVERNOR'S SCHOOL, 2 DETENTION CENTER, $2,163,123 , 0.62% $1,113,536 , 0.32% 3 FOOD SERVICES, $350,342,026 $12,341,528 , 3.52% 7 FLEET SERVICE, $2,912,722 , 0.83% 4 REGIONAL ADULT ED, 6 CIP*, $28,904,696 , $775,731 , 0.22% 8.25%
5 OPERATING, $302,130,690 , 86.24%
1 GOVERNOR'S SCHOOL 2 DETENTION CENTER 3 FOOD SERVICES 4 REGIONAL ADULT ED 5 OPERATING 6 CIP* 7 FLEET SERVICE
SCPS FY 2020 School Board Approved Budget 38
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Expenditure Budget Overview by Category - All Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget Expenditures INSTRUCTION $ 181,434,825 $ 185,901,974 $ 190,522,135 $ 199,334,937 $ 214,129,170 $ 14,794,233 7.4% ADMINISTRATION 9,715,960 10,250,635 10,387,794 10,987,877 11,578,395 590,518 5.4% TRANSPORTATION 19,526,940 20,021,940 21,155,848 21,361,348 22,662,327 1,300,979 6.1% MAINTENANCE 20,713,303 21,442,790 21,259,428 22,254,239 23,214,029 959,790 4.3% CAPITAL PROJECTS 19,498,756 26,802,397 24,441,798 30,799,918 28,904,696 (1,895,222) (6.2%) TECHNOLOGY 7,421,013 8,114,629 8,584,375 9,176,621 10,730,580 1,553,959 16.9% DEBT SERVICE 39,222,690 24,818,087 24,876,687 27,048,807 27,849,361 800,554 3.0% FOOD SERVICE 8,843,068 9,291,431 9,627,483 10,427,652 11,273,468 845,816 8.1%
DEPRECIATION Ot - - 360,196 - - - 0.0%
Grand Total $ 306,376,554 $ 306,643,882 $ 311,215,743 $ 331,391,399 $ 350,342,026 $ 18,950,627 5.7%
TECHNOLOGY, DEBT SERVICE, FOOD SERVICE, 11,273,468 , 3.22% 10,730,580 , 3.06% 27,849,361 , 7.95% Total Budget CAPITAL PROJECTS, $350,342,026 28,904,696 , 8.25%
MAINTENANCE, 23,214,029 , 6.63%
TRANSPORTATION, 22,662,327 , 6.47%
ADMINISTRATION, INSTRUCTION, 214,129,170 , 11,578,395 , 3.30% 61.12%
SCPS FY 2020 School Board Approved Budget 39
FINANCIAL SECTION
Expenditure Highlights by Category (All Funds)
The FY 2020 School Board Approved Budget Expenditure Budget is $350,342,026. Across all categories this budget includes a 5% Salary Increase for all staff, phase 2 of 3 of the Evergreen study, supplemental pay and reclassifications, no Health Insurance increases, and no VRS increases. Each budget category also includes non- compensation increases that are in alignment with our division-wide Strategic Plan. This FY 2020 School Board Approved Budget includes eight major expenditure categories: Instruction, Administration (which includes administrative personnel as well as attendance and health services personnel), Transportation/Fleet Services, Maintenance Services, Capital Projects, Technology, Debt Service, and Food Services.
Instruction The FY 2020 School Board Approved Instruction expenditure budget by category is $214,129,170 or 61.12% of the total budget (less CIP and Debt Service the Instruction budget is 72.94% of the total budget). The net increase over the FY 2019 Adopted Budget is $14,794,233 or 7.4%. The total Instruction budget includes: Funds 1, 2, 4 and 5. The FY 2020 Instruction category includes some of the following budget highlights.
Compensation Highlights: o New Positions: 140 FTEs o Academic and Athletic Stipend increases o Substitute rate increases o Teacher hourly rate increase o Additional Cafeteria Monitors o Web Curator stipends o Contract length changes
Non Compensation Highlights: o High School band uniforms o School based allocation increases o Professional development increases o Tuition reimbursement
Administrative Services/Attendance/Health and Psychological Services The FY 2020 School Board Approved Administration expenditure budget by category is $11,578,395 or 3.30% of the total budget, which reflects a net increase of $590,518 or 5.4%. The Administration/Attendance and Health budget highlights include:
Compensation Highlights: o New Positions: 1 clinical assistant (High School) o Reclassification of 5 clinical assistants from 5 hour per day contracts to 7.5 hour per day contracts
Non Compensation Highlights: o Purchased services o Professional development o Supplies
SCPS FY 2020 School Board Approved Budget 40
FINANCIAL SECTION
Expenditure Highlights by Category (All Funds) (continued)
Transportation/Fleet Services The FY 2020 School Board Approved Transportation/Fleet combined expenditure budget by category is $22,662,327 or 6.47% of the total budget, which includes an increase of $1,300,979 or 6.1%. The total Transportation budget includes: Funds 1, 5 and 7. The Transportation/Fleet budget highlights include:
Compensation Highlights: o New positions: 2 SPED Bus Drivers, 1 Transportation Routing Analyst, 1 Transportation Communication Specialist o High School band transportation supplemental pay ($10,000 per High School) o High School athletic transportation supplemental pay ($10,000 increase per High School)
Non Compensation Highlights: o Fuel o Purchased services
Maintenance Services The FY 2020 School Board Approved Maintenance expenditure budget by category is $23,214,029 or 6.63% of the total budget, which reflects an increase of $959,790 or 4.3%. The total Maintenance Services budget includes Funds 3 and 5. The Maintenance Services budget highlights include:
Compensation Highlights: o New position: Head Custodian for Chancellor MS o Custodian hourly rate increase from $10.00 to $11.50
Non Compensation Highlights: o Custodial supplies o Utility increases
Instructional Technology Services The FY 2020 School Board Approved Instructional Technology expenditure budget by category is $10,730,580, which is 3.06% of the total budget, which reflects an increase of $1,553,959 or 16.9%. The total Technology budget includes: Fund 1 and Fund 5. To align expenditures with the VDOE reporting requirements, expenses that are technology related are now being allocated to specific technology account lines instead of instructional lines. Instructional Technology Services budget highlights include:
Compensation Highlights: o New positions: IT Technology Technician, IT Technology Engineer, IT Finance Programmer
Non Compensation Highlights: o School based allocations o Hardware and software purchases
Debt Service The FY 2020 School Board Approved Budget for Debt Service is $27,849,361 or 7.95% of the total budget, which reflects an increase of $800,554 or 3.0%. This increase is due primarily to the issuance of new debt to fund the FY 2020 School Board Approved CIP plan.
SCPS FY 2020 School Board Approved Budget 41
FINANCIAL SECTION
Expenditure Highlights by Category (All Funds) (continued)
Capital Projects The FY 2020 School Board Approved Capital Projects budget is $28,904,696 or 8.25% of the total budget, which includes a ($1,895,222) decrease or (6.2%). This decrease is due to the realignment of the CIP with current division educational plans.
Food Services The FY 2020 School Board Approved Food Service expenditure budget by category is $11,273,468, which is 3.22% of the total budget, which reflects an increase of $845,816 or 8.1%. This increase is due primarily to increases in Food Service meal participation which is increasing the need for additional food products, etc.
Virginia State Indoor Track 4x200 Relay Champions from Chancellor HS.
SCPS FY 2020 School Board Approved Budget 42
FINANCIAL SECTION
Expenditure Summary by Generic Objects - All Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget
1000 SALARIES/WAGES $ 144,701,036 $ 147,294,235 $ 149,444,788 $ 159,769,816 $ 173,429,251 $ 13,659,435 8.5% 2000 EMPLOYEE BENEFITS 61,598,343 67,675,883 71,134,325 73,392,397 76,558,973 3,166,576 4.3%
Total 206,299,380 214,970,118 220,579,113 233,162,213 249,988,225 16,826,012 7.2%
3000 PURCHASED SERVICES No 30,285,914 37,859,104 37,324,898 43,865,237 44,205,495 340,258 0.8% 5000 OTHER CHARGES 8,728,848 9,103,514 9,160,238 9,719,089 9,769,558 50,469 0.5%
6000 MATERIALS & SUPPLIES 16,259,094 14,753,677 13,761,680 12,926,676 14,003,201 1,076,525 8.3%
8000 CAPITAL OUTLAY 5,590,229 5,142,332 5,160,031 4,701,377 4,558,186 (143,191) (3.0%) 9000 DEBT SERVICES 39,213,090 24,810,137 25,229,783 27,016,807 27,817,361 800,554 3.0% 9000 HOLDBACK - 5,000 - - - - 0.0%
Total 100,077,174 91,673,764 90,636,630 98,229,186 100,353,801 2,124,615 2.2% Grand Total $ 306,376,554 $ 306,643,882 $ 311,215,743 $ 331,391,399 $ 350,342,026 $ 18,950,627 5.7%
6000 MATERIALS & 8000 CAPITAL OUTLAY, SUPPLIES, 14,003,201 , 4,558,186 , 1.30% Total Budget 4.00% 9000 DEBT SERVICES, $350,342,026 27,817,361 , 7.94% 5000 OTHER CHARGES, 9,769,558 , 2.79%
3000 PURCHASED SERVICES, 44,205,495 , 12.62%
2000 EMPLOYEE 1000 SALARIES/WAGES, BENEFITS, 76,558,973 , 173,429,251 , 49.50% 21.85%
Salary & Benefits Combined Equals 71.35% of the Total Budget
1000 SALARIES/WAGES 2000 EMPLOYEE BENEFITS 3000 PURCHASED SERVICES 5000 OTHER CHARGES 6000 MATERIALS & SUPPLIES 8000 CAPITAL OUTLAY 9000 DEBT SERVICES
SCPS FY 2020 School Board Approved Budget 43
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Expenditure Budget Overview by Generic Objects - All Funds (Less CIP)
Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 7 Governor's Detention Food Regional Operating Fleet Object Description School Center Services Adult Ed Service Total 1000 SALARIES/WAGES $ 1,001,435 $ 739,010 $ 1,642,913 $ 617,507 $ 168,362,813 $ 1,065,573 $ 173,429,251 2000 EMPLOYEE BENEFITS 406,183 305,648 1,024,622 91,040 74,329,780 401,701 76,558,973 Personnel Related 1,407,618 1,044,658 2,667,535 708,547 242,692,593 1,467,274 249,988,225
3000 PURCHASED SERVICES 260,200 11,000 8,602,543 55,511 13,341,525 159,216 22,429,995 5000 OTHER CHARGES 126,107 4,000 320,000 7,574 9,210,735 101,142 9,769,558 6000 MATERIALS & SUPPLIES 369,198 53,878 257,950 4,099 9,033,609 1,142,947 10,861,681 8000 CAPITAL OUTLAY - - 493,500 - 34,867 42,143 570,510 9000 DEBT SERVICES - - - - 27,817,361 - 27,817,361 Non-Personnel Related 755,505 68,878 9,673,993 67,184 59,438,097 1,445,448 71,449,105 Grand Total $ 2,163,123 $ 1,113,536 $ 12,341,528 $ 775,731 $ 302,130,690 $ 2,912,722 $ 321,437,330
Ni River MS students utilizing problem solving skills during coding class.
SCPS FY 2020 School Board Approved Budget 44
FINANCIAL SECTION
Salary and Benefit History
Salaries/Wages – The FY 2020 School Board Approved salaries/wages expenditure budget is $173,429,251, which reflects a net increase of $13,659,435 or 8.5% over the FY19 Adopted Budget. This increase represents a 5% salary increase and 149 new positions (see pages 55-60 for FTE details). Increased accountability and compliance requirements means the division should ensure adequate resources to support student success. Between FY 2009 and FY 2014, 244 FTEs were eliminated primarily through attrition. Additionally positions were eliminated through a voluntary Early Retirement Incentive Program (ERIP) with the effective dates of: June 30, 2009, June 30, 2010, June 30, 2011, and June 30, 2015. The division has begun to slowly restore positions based on student needs. The FY 2020 School Board Approved Budget position increases are primarily in the area of instruction. The FTE trend is below:
Adopted Fiscal Year FTE FY 2009 Base Year 3254.7600 FY 2012 3026.0963 FY 2013 3026.9964 FY 2014 3010.4714 FY 2015 3018.4714 FY 2016 3079.0964 FY 2017 3107.0964 FY 2018 3095.0631 FY 2019 3194.0900 FY 2020 Proposed 3343.0949
A historical view of the salary adjustments made between FY 2012 and FY 2020 are detailed below. Years FY 2012-FY 2019 are based on the Adopted budget. FY 2020 is based on the FY 2020 School Board Approved Budget.
Fiscal Year Salary Adjustment
FY 2012 1% Increase & Prorated $600 Bonus None - 5.8% pay raise was to offset the 5% Employee VRS Pick FY 2013 Up
FY 2014 Prorated $900 bonus
FY 2015 Step Increase & 1% Increase
FY 2016 3% Increase
FY 2017 2% Increase
FY 2018 2% Increase 4% Increase Teachers & Support Staff, 2% Increase FY 2019 Administrators, Evergreen Solution (Year 1)
FY 2020 5% Increase, Evergreen Solution (Year 2)
SCPS FY 2020 School Board Approved Budget 45
FINANCIAL SECTION
Salary and Benefit History (continued)
Employee Benefits - The School Board Approved benefits expenditure budget is $76,558,973, which reflects an increase of $3,166,576 or 4.3%. The increase is attributable to new proposed positions that will support student achievement and success. The specific annual health insurance and VRS/GLI trend data are as follows in the chart below:
2016 2017 2018 2019 2020 Description Adopted Adopted Adopted Adopted Approved
VRS/Retiree 20.12% 20.77% 22.55% 21.88% 21.88% Health Credit (15.12% Paid (15.77% Paid (17.55% Paid (16.88% Paid (16.88% Paid Rate by employer, by employer, by employer, by employer, by employer, (Professional 5% paid by 5% paid by 5% paid by 5% paid by 5% paid by Group) employee) employee) employee) employee) employee)
13.17% 11.62% 11.62% 11.3% 11.3% VRS Rates (8.17% Paid (6.62% Paid (6.62% Paid (6.30% Paid (6.30% Paid (Non- by employer, by employer, by employer, by employer, by employer, Professional 5% paid by 5% paid by 5% paid by 5% paid by 5% paid by Group) employee) employee) employee) employee) employee)
No Increase 11.8% Paid by 5.3% Paid by Health for Employer the employer the employer Insurance No increases Varied No Increases 5% paid by the 5% paid by the Rate Increases Increases for employee employee Employees
Group Life 1.19% 1.31% 1.31% 1.31% (Paid 1.31% (Paid Insurance (Paid by (Paid by (Paid by by by Rate Increases employer) employer) employer) employer) employer)
Employee Benefits Major Trends – By way of history, in FY 2014, the school division introduced a new health insurance plan that was a mid-level plan, which had benefits between the most robust plan and the lowest benefit plan. In introducing the new plan, the employee's rates for the most robust plan the prior year became the employee's rate for the new mid-level plan, essentially having the employee buy up to the most robust plan benefit. In addition, the employer rates were set to give the same contribution levels to the most robust and lowest plan. Thus, if an employee chose to remain on the more robust plan, as a single subscriber they saw a monthly increase in premium in the amount of $34.75 or 39%. In FY 2017, the division added a fourth health plan called the Bronze Plan for non-contracted employees to minimize potential Health Reform penalties. In FY 2018, to mitigate rising health insurance costs, the School Board embarked upon establishing a five-year Health Insurance Action Plan. Specifically, in FY 2018, the school division renegotiated prescription drug costs, raised its stop-loss deductible, increased dental premiums to employee by 25%, and employee medical premiums by 5%, and overall
SCPS FY 2020 School Board Approved Budget 46
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Salary and Benefit History (continued)
reduced employer health care costs by $1.8 million. To build capacity, the division has continued to review and implement health insurance modernization strategies. The FY 2019 modernization strategies included, increasing employee contributions (since many employees requested keeping the most robust and paying more), adding a new employee plus spouse tier, revising the KeyCare Expanded and KeyCare 500 plan design by increasing copays by $5, revising the prescription formulary, revising prescription drug copayment charges, adding a new prescription tier 4 level, and eliminating the KeyCare 200 plan.
1. The projected savings was an additional $1.8 million. 2. When analyzing FY 2019 adopted budget figures to FY 2020 approved figures, benefit cost declined by approximately $700,000. 3. The total projected savings since inception of the Employee Compensation Focus Group is $4.3 million.
For FY 2020, this budget includes an additional health plan along with the two current plans. The third plan is a High Deductible Health Plan/Health Savings Account (HDHP/HAS) plan. There will be no increases to health insurance premiums in FY2020.
Overall, for the FY 2020 School Board Approved, salaries/wages and employee benefits comprise 71.35% or $249,988,225 million of the total budget. When CIP and debt service expenditures are excluded, salaries/wages, and employee benefits make up 85.24% of the budget.
SCPS FY 2020 School Board Approved Budget 47
FINANCIAL SECTION
Retiree Health Insurance (GASB 45)
In June 2004, the Government Accounting Standards Board (GASB) released Statement 45, which revised the Generally Accepted Accounting Principles (GAAP) accounting standards for post-employment benefits other than pensions. This standard applies to post-employment medical benefits that are provided to school and government employees. Prior to the new standard, these benefits were accounted for on a pay-as-you-go basis. The new standard requires that these benefits be accounted for on an accrual basis and the OPEB liability be reflected on the face of the entity’s financial statements. On June 27, 2011, the School Board established a trust fund with the contribution of $1.4 million. This trust fund contribution was funded by FY 2011 carryover funds. An additional $1 million OPEB contribution was deposited in FY 2014 from prior year carryover funds. In FY 2019 an additional contribution of $429,319.31 was contributed from FY 2018 carryover funds. As of November 30, 2018, the trust fund market value is $3.4 million.
Ending Balance Fiscal Year (As of 7/31)
2012 $ 1,395,028 2013 $ 1,405,375 2014 $ 1,571,625 2015 $ 1,701,965 2016 $ 2,808,851 2017 $ 2,862,507 2018 $ 3,184,820
November 30, 2018 $ 3,372,935
Retiree Insurance Premium Expenditure Trend Data
SCPS retiree health, dental, and prescription insurance premium expenditures are as follows:
FY 2009 Actual $1.8 million FY 2010 Actual $2.3 million FY 2011 Actual $2.7 million FY 2012 Actual $3.2 million FY 2013 Actual $3.5 million FY 2014 Actual $3.7 million FY 2015 Actual $3.9 million FY 2016 Actual $4.3 million FY 2017 Actual $4.5 million FY 2018 Actual $4.8 million FY 2019 Adopted $4.9 million FY 2020 Approved $4.9 million
Over the past few years, the School Board has taken strategic measures to reduce its retiree health insurance liability. In addition to the School Board establishing an irrevocable trust fund in FY 2011, several School Board policies were revised to modify retirement eligibility requirements and the division’s retiree health insurance
SCPS FY 2020 School Board Approved Budget 48
FINANCIAL SECTION
Retiree Health Insurance (GASB45) (continued)
contribution amounts. Moreover, the division outsourced student dining services to reduce post-employment benefit payments. The school division is currently implementing a five year health insurance strategic action plan to provide quality insurance benefits within the available resources. Cumulative health insurance savings for a three year period totals $4.3 million. The division’s OPEB liability is $238 million as of June 30, 2018 with a projected annual contribution of $15 million. As medical costs continue to increase, the School Board will continue to implement initiatives to lower the school division’s retiree health insurance expenditures over time.
SCPS FY 2020 School Board Approved Budget 49
FINANCIAL SECTION
Expenditure Highlights by Generic Objects
Purchased Services – The Purchased Services expenditure budget is $44,205,495, which reflects an increase of $340,258 or .08%. This object code primarily consists of services acquired from outside sources on a fee basis or fixed income contract basis.
Other Charges – The Other Charges expenditure budget is $9,769,558, which reflects an increase of $50,469 or 0.5%. This object code includes utility, travel, and insurance costs. This increase is primarily due to projected increase in Fuel, Oil, and Gas.
Materials and Supplies – The Materials and Supplies expenditure budget is $14,003,201, which reflects an increase of $1,076,525 or 8.3%. This object code includes articles or commodities that are consumed or materially altered when used and minor equipment that is not capitalized, including any equipment costing less than $5,000. The majority of the increase is due to funding for student support investments, school based allocation increases, and reinstatement of the division’s employee tuition reimbursement program.
Capital Outlay – The Capital Outlay expenditure budget is $4,558,186, which reflects a decrease of ($143,191) or (3.0%). This object code includes outlays that result in the acquisition of or additions to capitalized assets costing $5,000 or more. This is primarily due to the decrease in the CIP purchases for this expense code.
Debt Service – The Debt Service budget is $27,817,361, which reflects an increase of $800,554 or 3.0% over the FY 2019 Adopted budget. This net increase is due to new bond issuances for the FY 2020 CIP being offset by the retirement of older bonds. The total debt service budget is $27,849,361 after including $32,000 in bank fees.
In summary, resources are being targeted to provide employee pay increases, human capital to support the intensity of our student needs, and budget investments for other operational and student needs. The total full-time equivalent (FTE) positions in the FY2020 School Board Approved Budget are 3,343.095.
Ni River MS FBLA students learn real-world entrepreneurial skills while selling concessions at a home football game.
SCPS FY 2020 School Board Approved Budget 50
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Expenditure Summary by Sub-Function - All Funds
Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 7 Governor's Detention Food Regional Operating Fleet Function Description School Center Services Adult Ed Service Total 1100 CLASSROOM INSTRUCTION $ 1,997,322 $ 876,570 $ - $ 775,731 $ 166,321,838 $ - $ 169,971,460 1210 GUIDANCE SERVICES - - - - 7,465,135 - 7,465,135 1220 SCHOOL SOCIAL WORKERS SVC - - - - 3,655,655 - 3,655,655 1230 HOMEBOUND INSTRUCTION - - - - 135,613 - 135,613 1310 IMPROVEMT OF INSTRUCTION - - - - 11,372,609 - 11,372,609 1311 GUIDANCE SERVICES - - - - 20,580 - 20,580 1312 TESTING SERVICES - - - - 43,533 - 43,533 1320 MEDIA SERVICES - - - - 4,624,336 - 4,624,336 1400 INSTRUC SUPPORT-SCH ADMIN - - - - 106,611 - 106,611 1410 OFFICE OF THE PRINCIPAL - 236,966 - - 16,496,672 - 16,733,638 2110 BOARD SERVICES - - - - 239,753 - 239,753 2120 EXECUTIVE ADMIN SERVICES - - - - 1,110,627 - 1,110,627 2130 PUBLIC INFORMATION - - - - 639,224 - 639,224 2140 HUMAN RESOURCES - - - - 1,567,750 - 1,567,750 2150 PLANNING SERVICES - - - - 100,916 - 100,916 2160 FISCAL SERVICES - - - - 1,559,477 - 1,559,477 2170 PURCHASING - - - - 216,413 - 216,413 2220 HEALTH SERVICES - - - - 4,617,152 - 4,617,152 2230 PSYCHOLOGICAL SERVICES - - - - 1,527,084 - 1,527,084 3100 TRANSP - MGMT & DIRECTION - - - - 1,878,111 - 1,878,111 3200 VEHICLE OPERATION SVCS - - - - 15,665,949 - 15,665,949 3400 VEHICLE MAINTENANCE SVCS 6,700 - - - 2,198,845 2,912,722 5,118,267 4100 MAINT - MGMT & DIRECTION - - - - 1,137,259 - 1,137,259 4200 BUILDING SERVICES - - 54,560 - 20,249,045 - 20,303,605 4300 GROUNDS SERVICES - - - - 201,298 - 201,298 4400 EQUIPMENT SERVICES - - 1,013,500 - 319,463 - 1,332,963 4500 VEHICLE SERVICES - - - - 238,904 - 238,904 5100 SCHOOL FOOD SERVICES - - 11,273,468 - - - 11,273,468 6810 TECHNOLOGY - CLASSROOM 26,000 - - - 2,037,585 - 2,063,585 6820 TECHNOLOGY -INSTRUCT. SUP 133,102 - - - 6,578,905 - 6,712,006 6830 TECHNOLOGY-ADMINISTRATION - - - - 1,577,271 - 1,577,271 6850 TECHNOLOGY-TRANSPORTATION - - - - 255,299 - 255,299 6860 TECHNOLOGY-MAINTENANCE - - - - 122,418 - 122,418 7100 DEBT SERVICE - - - - 27,849,361 - 27,849,361 Grand Total $ 2,163,123 $ 1,113,536 $ 12,341,528 $ 775,731 $ 302,130,690 $ 2,912,722 $ 321,437,330
SCPS FY 2020 School Board Approved Budget 51
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Fiscal Year 2020 Expenditure Summary by Object - All Funds (Less CIP)
Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 7 Governor's Detention Food Regional Operating Fleet Object/Description School Center Services Adult Ed Service Total 1110 COMP OF DIRECTORS $ 110,766 $ - $ - $ - $ 2,385,651 $ 125,162 $ 2,621,579 1111 COMP OF BOARD MEMBERS - - - - 84,000 - 84,000 1112 COMP OF SUPERINTENDENT - - - - 205,000 - 205,000 1113 COMP OF ASST SUPTS - - - - 319,588 - 319,588 1115 TRAVEL ALLOWANCE - - - - 14,412 - 14,412 1116 RECERTIFICATION SPCLST - - - - 97,239 - 97,239 1117 SPECIALISTS - - - - 148,704 - 148,704 1118 ACTIVITIES PERSONNEL-HS - - - - 482,513 - 482,513 1121 COMP OF TEACHERS 727,748 558,719 - 526,728 105,122,057 - 106,935,252 1123 COORDINATOR - - - - 1,156,764 - 1,156,764 1124 COMP OF INST SUPERVISORS - - - - 195,194 - 195,194 1126 COMP OF PRINCIPALS - 126,671 - - 3,760,790 - 3,887,461 1127 COMP OF ASS'T PRINCIPALS - - - - 3,646,923 - 3,646,923 1130 COMP-PROF SUPV PERSONNEL - - 714,520 - 1,122,146 - 1,836,666 1131 COMP OF SCHOOL NURSES - - - - 1,455,507 - 1,455,507 1132 COMP OF PSYCHOLOGISTS - - - - 1,084,715 - 1,084,715 1134 COMP OF SOCIAL WORKERS - - - - 2,257,870 - 2,257,870 1135 SUPERVISOR - - - - 184,162 - 184,162 1136 SUPERVISOR - MAINTENANCE - - - - 212,294 - 212,294 1139 COMP OF THERAPISTS - - - - 813,951 - 813,951 1140 COMP-TECHNICAL PERSONNEL 97,539 - - - 1,880,957 - 1,978,496 1141 COMP OF TEACHER ASS'TS - - - 45,252 10,851,876 - 10,897,128 1142 COMP-HEALTH/SAFETY OFFICE - - - - 465,826 - 465,826 1145 COMP OF CAFETERIA WORKERS - - 550,632 - - - 550,632 1148 CLINICAL ASSISTANTS - - - - 130,248 - 130,248 1150 COMP OF CLERICAL STAFF 62,382 47,620 45,070 37,427 6,411,817 123,347 6,727,663 1151 HOURLY PARA - - - - 1,182,427 - 1,182,427 1161 COMP OF MAINT EMPLOYEES - - 47,231 - 2,910,105 - 2,957,336 1165 COMP OF MECHANICS - - - - - 807,364 807,364 1170 DRIVER PAY - - - - 6,103,853 - 6,103,853 1191 COMP OF CUSTODIANS - - - - 2,988,657 - 2,988,657 1260 COMP OF MECHANICS - O/T - - - - - 3,500 3,500 1261 COMP OF MAINTENANCE - O/T - - - - 68,000 - 68,000 1282 DRIVER OVER 20 HOURS - - - - 1,295,110 - 1,295,110 1284 DRIVER OVER 40 HOURS - - - - 10,000 - 10,000 1285 AIDES OVER 20 HOURS - - - - 173,778 - 173,778 1286 AIDES OVER 40 HOURS - - - - 3,000 - 3,000 1290 CUSTODIANS/OVERTIME/SUBS - - - - 248,026 - 248,026 1291 OVERTIME-FLSA - - - - 70,000 - 70,000 1297 HOURLY CUSTODIAN - - - - 1,365,300 - 1,365,300 1321 COMP OF HOMEBOUND TCHRS - - - - 117,348 - 117,348 1339 THERAPISTS - PART-TIME - - - - 73,836 - 73,836 1340 DRIVER AIDE - - - - 761,619 - 761,619 1350 CLERICAL - PART-TIME - - - 6,625 66,281 - 72,906 1361 MAINTENANCE - SUMMER - - - - 181,188 - 181,188 1520 COMP OF SUB TEACHERS - 6,000 - - 2,672,966 - 2,678,966
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Fiscal Year 2020 Expenditure Summary by Object - All Funds (Less CIP)
Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 7 Governor's Detention Food Regional Operating Fleet Object/Description School Center Services Adult Ed Service Total 1521 COMP-NURSING SUBSTITUTE - - - - 60,438 - 60,438 1535 CAFETERIA MONITORS - - 246,460 - - - 246,460 1540 CLERICAL - SUBS/OVERTIME - - - - 95,591 - 95,591 1544 NON-CONTRACTED DRIVER - - - - 92,400 - 92,400 1545 NON-CONTRACTED BUS AIDE - - - - 25,256 - 25,256 1600 COMP - SUPPLEMENTS - - - - 1,350,631 6,200 1,356,831 1610 SUPPLEMENTAL PAY - - 38,000 1,475 1,704,167 - 1,743,642 1611 SUPP PAY/SUMMER ENRICHMT 3,000 - - - - - 3,000 1620 NON-CONTRACTED COMP - - - - 8,128 - 8,128 1630 FACILITY USE - OVERTIME - - 1,000 - 40,000 - 41,000 1650 NATIONAL BOARD TCHR BONUS - - - - 204,505 - 204,505 2100 FICA 72,227 53,622 108,485 46,715 12,066,049 76,788 12,423,885 2210 VRS (PLAN 1 & 2) 152,511 97,957 146,244 15,596 18,314,417 73,261 18,799,987 2220 VRS (HYBRID) 4,043 16,979 8,127 - 4,829,560 18,860 4,877,569 2300 HOSPITALIZATION 142,324 110,577 503,462 24,774 28,492,907 169,635 29,443,679 2301 RETIREE HEALTH INSURANCE - - 119,965 - 3,541,520 29,120 3,690,605 2303 RETIREE PRESCRI DRUG PROG - - 67,274 - 997,631 - 1,064,905 2310 DENTAL INSURANCE 7,525 6,153 23,028 1,190 1,383,144 7,937 1,428,977 2311 RETIREE DENTAL INSURANCE - - 2,914 - 115,985 1,370 120,269 2400 GROUP LIFE INSURANCE 13,080 9,602 17,284 1,303 2,008,986 13,829 2,064,085 2500 DISABILITY INS (PLAN 1&2) 2,407 1,604 4,164 268 328,673 2,091 339,208 2510 DISABILITY INS (HYBRID) 85 357 204 - 106,268 843 107,757 2705 SUPERINTENDENT'S ANNUITY - - - - 20,000 - 20,000 2710 ANNUITY FOR NON-VRS EMP. - - - - 36,000 - 36,000 2750 RETIREE HEALTH CREDIT 11,981 8,796 9,115 1,194 1,724,670 3,277 1,759,033 2800 RETIREE SICK LEAVE PAY - - 14,355 - 105,979 - 120,334 2810 ANNUAL LEAVE PAYOFF - - - - 257,991 4,690 262,681 3000 PURCHASED SERVICES 85,000 4,000 40,000 51,448 4,161,677 97,883 4,440,008 3001 PROFESSIONAL IMPROVEMENT - 7,000 375 1,163 844,347 2,804 855,689 3002 PRINTING/BINDING 4,000 - - - 18,876 - 22,876 3006 WORKER'S COMPENSATION - - 52,168 - 547,533 - 599,701 3007 RECRUITING EXPENSES - - - - 20,500 - 20,500 3008 STAFF TRAINING - - - - 2,454 - 2,454 3009 STUDENT TRAINING - - - - 3,263 - 3,263 3014 VERIZON MAINTENANCE 70,000 - - - - - 70,000 3015 FEES & RELATED SERVICES - - 8,500,000 - 27,355 - 8,527,355 3017 UNIFORM RENTALS - - - - 9,874 4,500 14,374 3101 INSTRUCTIONAL DEVELOPMENT 15,000 - - - - - 15,000 3102 TUITION ASSISTANCE - - - - 500,000 - 500,000 3104 FIELD TRIPS 75,000 - - - - - 75,000 3110 MEDICAL SERVICES - - - - 15,020 - 15,020 3130 PROFESSIONAL SERVICES - - - - 30,152 - 30,152 3133 TESTING SERVICES - - - - 24,085 - 24,085 3180 LEGAL FEES - - - - 117,254 - 117,254 3308 VEHICLE REPAIRS 2,700 - - - 138,337 - 141,037 3309 BUS REPAIRS - - - - 2,140,420 - 2,140,420 3310 REPAIRS TO EQUIPMENT - - 10,000 - 170,490 25,000 205,490
SCPS FY 2020 School Board Approved Budget 53
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Fiscal Year 2020 Expenditure Summary by Object - All Funds (Less CIP)
Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 7 Governor's Detention Food Regional Operating Fleet Object/Description School Center Services Adult Ed Service Total 3311 MAINT SERVICES - BLDGS - - - - 80,000 - 80,000 3313 TECHNICAL MAINTENANCE - - - - 660,900 - 660,900 3314 OTHER BUS REPAIRS - - - - 10,000 - 10,000 3320 MAINTENANCE CONTRACTS - - - 2,900 461,447 29,029 493,376 3321 LEASE/RENTAL CONTRACTS - - - - 3,599 - 3,599 3322 XEROX MAINTENANCE 3,000 - - - - - 3,000 3330 D P SOFTWARE SUPPORT - - - - 648,804 - 648,804 3420 IN-LIEU-OF TRANSPORTATION - - - - 42,826 - 42,826 3430 TRANS SERVICE BY CONTRACT - - - - 206,800 - 206,800 3600 ADVERTISING - - - - 7,719 - 7,719 3612 ROBOTICS/TEAM COACHING 5,500 - - - - - 5,500 3840 REGIONAL TUITION - - - - 2,447,794 - 2,447,794 5101 ELECTRICITY - - - - 5,180,042 75,000 5,255,042 5102 FUEL OIL/GAS - - - - 1,500,000 15,000 1,515,000 5103 WATER/SEWAGE FEES - - - - 848,256 5,600 853,856 5201 POSTAGE 1,000 - 4,000 - 53,225 - 58,225 5202 UPS SERVICE - - - - 1,769 - 1,769 5203 TELEPHONE 4,463 - 1,000 580 146,850 1,043 153,936 5204 DATA COMMUNICATION LINES - - - - 200,440 - 200,440 5205 SITE CONNECTIONS 100,000 - - - - - 100,000 5300 FIRE & LIABILITY INS 2,800 - - - 323,364 - 326,164 5302 UNEMPLOYMENT COMP INS - - - - 30,681 - 30,681 5309 FLEET INSURANCE - - - - 106,604 1,600 108,204 5401 LEASE/RENTALS 9,344 4,000 5,000 4,061 443,230 2,300 467,935 5500 TRAVEL 8,500 - 9,800 2,933 206,882 100 228,215 5800 MISCELLANEOUS - - 300,000 - 32,000 - 332,000 5801 DUES/LICENSES - - 200 - 46,040 499 46,739 5806 SUBSCRIPTIONS/JOURNALS - - - - 4,548 - 4,548 5810 MEMBERSHIPS (PROGRAMS) - - - - 24,404 - 24,404 5811 MEMBERSHIPS (DIVISION) - - - - 62,400 - 62,400 6000 MATERIALS & SUPPLIES 82,898 53,878 77,450 4,099 2,343,785 - 2,562,110 6001 OFFICE SUPPLIES - - 30,000 - 163,472 1,500 194,972 6002 TEXTBOOKS - - - - 136,235 - 136,235 6004 MEDICAL & DENTAL SUPPLIES - - - - 96,193 - 96,193 6005 CUSTODIAL SUPPLIES - - - - 525,000 - 525,000 6006 AGRICULTURAL SUPPLIES - - - - 25,914 - 25,914 6007 BUILDING SUPPLIES - - - - 375,035 - 375,035 6008 GASOLINE/OIL/LUBRICANTS 4,000 - 500 - 1,611,299 10,000 1,625,799 6009 REPAIR PARTS/SUPPLIES - - 150,000 - 480,851 796,342 1,427,192 6011 LIBRARY BOOKS & SUPPLIES - - - - 301,834 - 301,834 6012 OTHER OPERATING SUPPLIES - - - - 18,689 14,296 32,985 6014 ATHLETIC SUPPLIES - - - - 60,167 - 60,167 6015 COMPUTER SUPPL/SOFTWARE 26,000 - - - 1,699,512 2,545 1,728,057 6016 TESTING MATERIALS - - - - 96,965 - 96,965 6017 UNIFORMS - - - - 3,129 1,000 4,129 6018 SAFETY SUPPLIES - - - - 1,300 - 1,300 6019 OTHER EXPENSES FOR BOARD - - - - 1,500 - 1,500
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Fiscal Year 2020 Expenditure Summary by Object - All Funds (Less CIP)
Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 7 Governor's Detention Food Regional Operating Fleet Object/Description School Center Services Adult Ed Service Total 6024 TECHNOLOGY SUPPLIES - - - - 130,000 - 130,000 6028 TIRES & TUBES - NEW - - - - - 190,000 190,000 6029 TIRES - RECAPPED - - - - - 62,000 62,000 6030 CLEANING SUPPLIES - - - - - 2,000 2,000 6034 ASSISTIVE TECHNOLOGY - - - - 44,300 - 44,300 6035 COMPUTER SOFTWARE - - - - 232,237 - 232,237 6036 COMPUTER SUPPLIES - - - - 143,399 - 143,399 6041 SCHOOL SUPPORT SUPPLIES - - - - 49,960 - 49,960 6042 PARENT EDUCATION SUPPLIES - - - - 1,500 - 1,500 6045 BAND SUPPLIES - - - - 79,793 - 79,793 6046 ACADEMIC ACTIVITIES SUPP - - - - 33,800 - 33,800 6049 FLUIDS/LUBRICANTS - - - - - 63,000 63,000 6060 FOOD - - - - 41,153 - 41,153 6092 EMPLOYEE RECOGNITION PROG - - - - 7,000 - 7,000 6093 INSTRUCT PROGRAM SUPPLIES - - - - 16,900 - 16,900 6095 GUIDANCE SUPPLIES - - - - 6,700 - 6,700 6099 MAINTENANCE SUPPLIES - - - - 43,800 - 43,800 6100 STRINGS PROGRAM SUPPLIES - - - - 37,720 - 37,720 6101 TESTING SUPPLIES - - - - 16,137 - 16,137 6102 SUPPLEMENTAL MATERIALS - - - - 46,498 - 46,498 6104 CHORUS PROGRAM - - - - 16,009 - 16,009 6150 REIMBURSEMENT-FACILTY USE - - - - 2,795 - 2,795 6151 ATHLETIC TRAINER SUPPLIES - - - - 8,431 - 8,431 6152 TRAINING MATERIALS - - - - 588 - 588 6158 FURNISHINGS-REPL-UNDER 5K - - - - 100,000 - 100,000 6300 INSTR. SUPPLEMENTAL MAT. 85,000 - - - - - 85,000 6301 TECH MAINT/UPGRADES 165,000 - - - - - 165,000 6302 SUM/NEW STUDENT ORIENT 1,200 - - - - - 1,200 6303 SUMMER ENRICHMENT 5,100 - - - - - 5,100 6500 DONATIONS-SPECIAL PROGRAM - - - - 34,009 264 34,273 8100 REPLACEMENT EQUIPMENT - - 493,500 - 15,631 22,500 531,631 8200 NEW EQUIPMENT - - - - 19,236 19,643 38,879 9101 PRINCIPAL - BONDS - - - - 20,006,650 - 20,006,650 9201 INTEREST - BONDS - - - - 7,810,711 - 7,810,711 Grand Total $ 2,163,123 $ 1,113,536 $ 12,341,528 $ 775,731 $ 302,130,690 $ 2,912,722 $ 321,437,330
SCPS FY 2020 School Board Approved Budget 55
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Allocation of Positions – FTE Trend Data
Total full-time equivalent (FTE) positions in the FY 2020 School Board Approved Budget includes 3,343.095 FTEs. The FY 2019 FTE Adopted Budget FTE count was 3,193. One (1) grant funded Bridges Grant Coordinator position was added back to the budget after the year started. Therefore, the revised FTE count for FY 2019 was 3,194. The FY 2020 School Board Approved Budget includes 149 new FTEs as outlined below.
FTE Summary by Object - All Funds
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 Actual Actual Actual Adopted Approved Variance % Object Budget Budget Change 1110 COMP OF DIRECTORS 20.0000 20.0000 20.0000 21.0000 21.0000 - 0.0% 1111 COMP OF BOARD MEMBERS 7.0000 7.0000 7.0000 7.0000 7.0000 - 0.0% 1112 COMP OF SUPERINTENDENT 1.0000 1.0000 1.0000 1.0000 1.0000 - 0.0% 1113 COMP OF ASST SUPTS 2.0000 2.0000 2.0000 2.0000 2.0000 - 0.0% 1116 RECERTIFICATION SPCLST 1.0000 1.0000 1.0000 1.0000 1.0000 - 0.0% 1117 SPECIALISTS 3.0000 3.0000 2.0000 2.0000 2.0000 - 0.0% 1118 ACTIVITIES PERSONNEL-HS - - - 5.0000 5.0000 - 0.0% 1121 COMP OF TEACHERS 1,747.8300 1,760.8300 1,757.8300 1,787.8750 1,864.8750 77.0000 4.3% 1123 COORDINATOR 14.0000 15.0000 15.0000 15.0000 15.0000 - 0.0% 1124 COMP OF INST SUPERVISORS 2.0000 2.0000 2.0000 2.0000 2.0000 - 0.0% 1126 COMP OF PRINCIPALS 32.0000 32.0000 32.0000 32.0000 32.0000 - 0.0% 1127 COMP OF ASS'T PRINCIPALS 37.0000 37.0000 37.0000 38.0000 38.0000 - 0.0% 1130 COMP-PROF SUPV PERSONNEL 24.0000 22.0000 23.0000 26.0000 29.0000 3.0000 11.5% 1131 COMP OF SCHOOL NURSES 31.0000 31.0000 30.0000 30.0000 30.0000 - 0.0% 1132 COMP OF PSYCHOLOGISTS 13.0000 14.0000 15.0000 15.0000 15.0000 - 0.0% 1134 COMP OF SOCIAL WORKERS 19.0000 22.0000 21.0000 26.0000 40.0000 14.0000 53.9% 1135 SUPERVISOR 1.0000 3.0000 3.0000 2.0000 2.0000 - 0.0% 1136 SUPERVISOR - MAINTENANCE 1.0000 1.0000 2.0000 2.0000 2.0000 - 0.0% 1139 COMP OF THERAPISTS 7.4000 8.4000 11.4000 13.3967 13.3967 - 0.0% 1140 COMP-TECHNICAL PERSONNEL 24.0000 25.0000 24.0000 24.0000 28.0000 4.0000 16.7% 1141 COMP OF TEACHER ASS'TS 340.6000 349.6000 353.6000 375.6000 415.6000 40.0000 10.7% 1142 COMP-HEALTH/SAFETY OFFICE 11.0000 11.0000 11.0000 11.0000 18.0000 7.0000 63.6% 1145 COMP OF CAFETERIA WORKERS 41.0000 37.0000 34.0000 32.0000 32.0000 - 0.0% 1146 NURSE PRACTITIONER 1.0000 - - - - - 0.0% 1147 EDUCATIONAL DIAGNOSTICIAN 1.0000 1.0000 - - - - 0.0% 1148 CLINICAL ASSISTANTS - - - 5.0000 6.0000 1.0000 20.0% 1150 COMP OF CLERICAL STAFF 155.0000 155.0000 155.5000 158.5000 158.5000 - 0.0% 1161 COMP OF MAINT EMPLOYEES 61.0000 63.0000 63.0000 63.0000 63.0000 - 0.0% 1165 COMP OF MECHANICS 16.0000 16.0000 16.0000 16.0000 16.0000 - 0.0% 1170 DRIVER PAY 322.0000 324.0000 324.0000 324.0000 326.0000 2.0000 0.6% 1191 COMP OF CUSTODIANS 72.2664 70.2664 58.7331 83.7232 84.7232 1.0000 1.2% 1340 DRIVER AIDE 71.0000 73.0000 73.0000 73.0000 73.0000 - 0.0% 1540 CLERICAL - SUBS/OVERTIME ------0.0% 1610 SUPPLEMENTAL PAY ------0.0% Grand Total 3,079.0964 3,107.0964 3,095.0631 3,194.0949 3,343.0949 149.0000 4.7%
SCPS FY 2020 School Board Approved Budget 56
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FY 2020 Proposed Additional FTE Position Details
FTE Area Position Description Amount 24 Instruction General Education Teachers $1,584,823 18 Instruction Special Education Teachers $1,188,617 14 Instruction School Counselors $924,480 10 Instruction English Learner Teachers $660,342 6 Instruction Lead Content Coaches $431,063 5 Instruction Admin Interns $388,280 77 Subtotal - Teachers (Object 1121) 1 Instruction Supervisor of Student Discipline $132,580 1 Technology Coordinator of Safety and Security $87,810 1 Transportation Special Education Bus Routing Analyst $64,988 3 Subtotal - Supv Personnel (Object 1130) 14 Instruction School Social Workers $1,087,184 1 Technology IT Technology Engineer - GPS/VOIP $103,786 1 Technology IT Technology Technician - one on one devices $64,988 1 Transportation Transportation Communications Specialist $45,473 1 Technology Finance IT Programmer $32,693 4 Subtotal - Technical Personnel (Object 1140) 20 Instruction Elementary Paraeducators $710,456 20 Instruction Special Education Paraeducators $710,456 40 Instruction Subtotal - Teacher Assts (Object 1141) 7 Instruction Middle School Safety and Security Officers $262,010 1 Administration High School Clinical Assistant Floater $32,556 2 Transportation Special Education Bus Drivers - 5 hours $55,711 1 Maintenance Middle School Head Custodian $48,720 149 Student Support Staffing Investments $8,617,016
Chancellor High School Marching Band
SCPS FY 2020 School Board Approved Budget 57
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FY 2020 Proposed Additional FTE Position Details (continued)
Requested New FTEs - Instruction/Technology
24 SCPS has high class sizes at all three levels. Therefore, nine elementary teachers and six General middle school teachers will provide relief for current high class sizes as well as additional Education projected enrollment increases. Currently, 72 middle school core content classes have 30+ Teachers students enrolled. Nine high school teachers will provide relief for current high class sizes as well as support other classroom needs including a new Veterinary Science Program at SCTC.
Elementary Schools: Middle Schools: Cedar Forest ES (2) Battlefield MS/Spotsylvania MS - English Courtland ES Chancellor MS - Science Parkside ES (2) Chancellor MS - History Riverview ES (2) Freedom MS - PE Salem ES (2) Thornburg MS - English Thornburg MS - History
High Schools: Chancellor HS/Courtland HS - Cybersecurity Chancellor HS - Teacher for Tomorrow Massaponax HS - PE Massaponax HS/Spotsylvania HS - Cybersecurity Riverbend HS - Cybersecurity Spotsylvania HS - Math Spotsylvania HS - History Spotsylvania HS - English SCTC - Vet. Sciences
18 SCPS has experienced an increase in students with disabilities for the 2018-19 school Special year. The increase is 100 plus more students identified under the IDEA from the previous Education school year. All student data and trends for Special Education are based on the December Teachers Child Count, required for State and Federal funding. SCPS has experienced the following increases across the disability categories: • 25 students with Autism Spectrum Disorders • 21 students with Intellectual Disabilities • 34 students with Speech-Language Impairments • 58 students with Other Health Impairments • 18 students with Developmental Delays
Therefore, human capital resources will be allocated based on the student needs at the schools listed below.
Elementary Schools: Berkeley (3), Cedar Forest, Courthouse Rd, Harrison Rd, Parkside, Riverview, Spotswood
Middle Schools: Freedom, Spotsylvania, Thornburg (2)
High Schools: Spotsylvania, Massaponax (2), Chancellor (2)
SCPS FY 2020 School Board Approved Budget 58
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14 The Governor’s Proposed budget includes partial funding for additional counselors based School on new student to counselor ratios which could become effective July 1, 2019. The Counselors proposed new SOQ requirement for school counselors is ES = 1:375, MS = 1:325 and HS =1:300. The current ratios are: ES = 1:500, MS = 1:400 and HS =1:350.
To meet this requirement, SCPS will need to add 14 to 17 school counselor positions. If approved this will require a local match. The new school counselor positions will support high need/high enrollment at all three levels (see below). These placements coordinate strategically with social worker placements which prioritize secondary school support.
Elementary: Battlefield (.5), Brock Rd (.5), Cedar Forest (.5), Chancellor (.5), Courthouse Rd (.5), Courtland (.5), Harrison Rd (.5), Lee Hill, Livingston (.5), Parkside (.5), Robert E Lee (.5), Riverview (.5), Salem (.5), Smith Station (.5), Spotswood (.5), Wilderness (.5)
Middle: Battlefield (.5), Chancellor (.5), Freedom (.5), Ni River (.5), Post Oak (.5), Thornburg (.5), Spotsylvania (.5)
High: Spotsylvania, Courtland (.5), Chancellor (.5)
10 SCPS is in need of additional ESOL teachers to support the increase in English Learners Teachers - EL (EL) enrollment and decrease the ratio of English as a Second Language (ESOL) teachers (English to EL students. This increase in staff will provide additional service time for EL students and Learners) increase opportunities for ESOL teachers to collaborate with general education teachers. Based on current information, these positions will be assigned to the following schools:
Elementary: Battlefield (.5), Salem (.5), Cedar Forest, Courthouse Rd (.5), Chancellor (.5), Harrison Rd, Parkside (.5), Riverview (.5), Wilderness (.5)
Middle: Battlefield (.5), Spotsylvania (.5), Thornburg (.5),
High: Spotsylvania (.5), Chancellor (.5)
Other: JJWEC, Quest, and SCTC (1.0), Newcomer Program (1.0)
6 Lead Content Coaches will significantly enhance SCPS’ ability to provide increased Lead Content instructional supports to all schools. Specifically, lead content coaches will work Coaches collaboratively with school leaders and identified school teams to ensure that curriculum components are aligned to State Framework. This alignment of resources and guiding documents will ensure that SCPS has a rigorous, aligned curriculum in place that is monitored, evaluated, and modified, as appropriate.
Elementary Math – All Elementary Schools Elementary Reading – All Elementary Schools Secondary Math – All Secondary Schools Secondary Reading – All Secondary Schools Career and Tech Education – All Schools Fine Arts – All Schools
SCPS FY 2020 School Board Approved Budget 59
FINANCIAL SECTION
5 SCPS is in need of additional Administrative Interns to support with school leadership Administrative oversight responsibilities. Two elementary administrative interns will be split to support Interns needs at four elementary schools based on enrollment or need and an intern will be assigned to one middle school. Finally, one intern will be split between two high schools.
Elementary: Cedar Forest (.5), Lee Hill (.5), Harrison Rd (.5), Spotswood (.5)
Middle: Battlefield (.5), Thornburg (.5), Spotsylvania (1)
High: Massaponax (.5), Riverbend (.5)
1 SCPS is in need of an additional position to enhance current safety protocols. The position Supervisor of will assist the Director of School Safety/Superintendent’s Hearing Officer with investigations, Student appeals, hearings, reassignments to the Alternative Education Program (parent requests, Discipline etc.), re-enrollments as a result of release from juvenile detention, Alternative Education Program transitions as a result of disciplinary action, Code of Student Conduct review and implementation, data collection and dissemination, as well as with professional development presentations.
1 The position will assist the Director of School Safety in overseeing the implementation of Coordinator of and/or sustainability of various safety related programs (Access Control/Keyless Entry, Safety and Video Intercom System, School Security Cameras, Raptor Visitor Management System, Security Emergency Notification System, School Safety Audits, physical design and procedures for (Access school entrances, SROs/SSOs, review of Threat Assessment reports), as well as coordinate Controls) efforts with other SCPS Departments (IT, HR, Maintenance, Transportation, Instruction, Communication and Community Engagement) and Principals.
1 With the continued growth in the special needs population and programs, the demand for SPED Bus planning routes and placing students in the most efficient and cost effective manner Routing requires an additional position in order to manage effectively. This positions will work hand Analyst in hand with our Automated Routing Coordinator, Coordinator of Special Needs Transportation, and the Department of Student Support Services to manage the routing demands that evolve daily.
14 SCPS is in need of additional school social workers (SSW) to address the rising student Social Workers needs. Therefore, this budget includes 14 additional school social workers. This level of SSW staffing will provide all school locations a minimum of (1) full time school social worker and some larger school locations will be staffed with (2) full time social workers (see more details below). School social work services are required to provide a comprehensive approach to meeting the needs of students through early identification, prevention, intervention, counseling, and support to assure academic success, educational equity and social justice for every student.
Elementary: Brock Road, Courthouse Rd, Harrison Rd, Lee Hill, Livingston, Parkside, Riverview
Middle: Chancellor, Freedom, Ni River, Spotsylvania, Thornburg
High: Chancellor, Courtland/SCTC
SCPS FY 2020 School Board Approved Budget 60
FINANCIAL SECTION
1 This position would be shared between Technology, Transportation and Fleet operations to IT Technology manage the growing IT needs in the departments. Transportation would benefit from an Engineer - GPS Engineer with the expertise to work with our existing GPS system (to troubleshoot units and Systems manage daily reports on route and driver performance). With the acquisition of bus purchases in FY 2018-2019, our division will have 380 buses equipped with GPS. As we grow with this application, it is our intent to transition into recording time and attendance via tablets on each bus tied into the GPS that would provide convenience for the drivers and attendants and assure accurate and efficient time reporting for payroll. With the incorporation of our GPS system for our fleet of buses and the ongoing need for day to day maintenance on the various technology systems between both Transportation and Fleet departments, a Technician to troubleshoot, maintain and manage new software systems is a need.
1 SCPS would benefit from an additional Field Technician. Field Technicians are currently IT Technology assigned to four or five sites. With the continued increase in devices and the increase in the Technician number of repairs, SCPS plans to redistribute the workload to manage it more efficiently and effectively. This will speed up the repair time and place devices back in the hands of students and teachers much faster for learning opportunities.
1 In keeping with the goal of improved customer service, this position would manage Transportation communications to parents and school building management concerning routing and Communication delays. Additionally, this position would be responsible for the preparation of printed training Specialist materials, handbooks, website management, and work with the division’s Office of Communications and Community Engagement in areas related to the Department of Transportation and Fleet Services.
1 This position will assume majority of the routine system administration for the financial and Finance IT payroll systems, along with report writing, as well as the automation of school/department Programmer financial reporting needs. In addition, this position will create and develop new Finance Reporting capabilities (which the department relied upon in the legacy system) to allow for detailed financial analysis and projections for departments and the school board.
20 Paraeducators at the elementary level will support reading and math instruction primarily in Paraeducators - kindergarten and 1st grade. Additionally, paras will provide remediation/intervention support Elementary for students. The positions will be assigned to the following schools:
Elementary Schools: Battlefield, Berkeley, Brock Road, Cedar Forest, Chancellor, Courthouse Rd (2), Courtland, Harrison Road (2), Lee Hill, Livingston, Parkside (2), Riverview, Robert E. Lee, Salem, Spotswood, Smith Station, Wilderness
20 With the increase in Students with Disabilities in low incidence categories, such as Autism Special and Intellectual Disabilities, programs are needed to provide direct specialized Education instruction. Additional paraeducators are required to support the programs needed for Paraeducators students with disabilities. In the educational setting, paraeducators support students across all aspects of the educational setting for instruction (special education and general education settings), behavior, safety, and functional skills.
These positions will be assigned to various schools in the following areas: 5 - Intellectual Disabilities 13 - Autism Spectrum Disorder 1 - Early Childhood Special Education 1 – Behavior Support Program
SCPS FY 2020 School Board Approved Budget 61
FINANCIAL SECTION
7 SCPS plans to expand its existing School Security Officer (SSO) program. This will include Middle School having a SSO at each middle school (7) to provide increased safety and security capabilities Safety Officers to each middle schools principal. As a school employee, the SSO will work directly for the principal and is responsible for assisting in the overall maintenance of a safe school environment by conducting surveillance of the school building, grounds, and activities and ensuring the security of the school by enforcing established rules and regulations. The division currently has two SSO’s at each high school.
Middle Schools: Battlefield, Chancellor, Freedom, Ni River, Post Oak, Spotsylvania, Thornburg
1 Converting this position from an hourly status to full time (7.5 hours) contracted status will Clinical provide school clinics with the much needed additional support in providing the care needed Assistant by our students in the most appropriate, effective and efficient manner, which will directly (converted decrease the amount of missed instructional time. The division currently has five full-time from hourly high school clinical assistants. This position will serve as a floater. The high school clinical status) assistant floater will also provide support to other elementary schools and middle schools as needed and assist with state mandated hearing and vision screenings, as well as Head Start hearing, height and weight screenings.
2 With the continued growth in the area of special needs, additional bus driver contracts are (5 hour) SPED needed to meet the school transportation demand to be compliant with Student IEPs. Bus Drivers
1 When the Maintenance Department reassumed full in-house custodial operations, one head Head custodian was responsible for overseeing the custodial crew at both Chancellor High School Custodian and the custodial crew at Chancellor Middle School. This head custodian position will be assigned to Chancellor Middle School and will provide oversight and supervision deemed critical to ensuring optimal custodial services.
SCPS FY 2020 School Board Approved Budget 62
FINANCIAL SECTION
FY 2020 Fund Statements
SCPS FY 2020 School Board Approved Budget 63
FINANCIAL SECTION
Combined Fund Statements
The FY 2020 School Board Approved Budget for all funds is $350,342,026, less CIP $28,904,696, totals $321,437,330. The total budget consists of seven funds for which includes operating and capital expenditures. The FY 2020 School Board Approved Budget has an increase of $18,950,627 or 5.7% more than the FY 2019 Adopted Budget.
Spotsylvania County Public Schools "Funds" FY 2020 Budget $350,342,026
Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 7 $2,163,123 $1,113,536 $12,341,528 $775,731 $331,035,386 $2,912,722
Commonwealth Rappahannock Food Regional Operating Fund Fleet Governor's Regional Service Adult $302,130,690 Service School Juvenile Education Detention Fund 6 - CIP Center (RRJDC) Provides for Accounts for $28,904,696 Accounts for a all of food the two adult Accounts for Provides for regional program service's education Provides for the activity the day-to- that serves gifted operating and programs, day-to-day associated with day students from the administrative which are the operation of providing operations of school districts of costs, which Rappahannock the school detained youth the Joint Fleet Caroline, King are primarily Area Regional division and a quality Maintenance George, supported by Adult debt service education and Facility with Spotsylvania, and federal, state, Education payments. Fund the skills the County. Stafford and cafe sales Program and 5 services the necessary to revenues. the following transition from Apprenticeship departments: the program Education Instruction, into their Prgoram. Administration, regular school. Attendance & Health Services, Transportation, Maintenance, Technology, CIP and Debt Service.
SCPS FY 2020 School Board Approved Budget 64
FINANCIAL SECTION
FUND 1 Commonwealth Governor’s School (CGS) Fund
Commonwealth Governor’s School (CGS) Fund accounts for a regional program that serves gifted students from the school divisions of Caroline, King George, Spotsylvania, and Stafford. CGS provides gifted and highly motivated high school students a challenging, differentiated, and interdisciplinary academic program of study in the core subject areas of English, mathematics, science, and social studies using non-traditional learning activities. The FY 2020 School Board Approved Budget is $2,163,123, an increase of $33,932 or 1.6%. Separately, the Local Budget equals $1,065,178 and the State Budget equals $1,097,945. The underlying assumptions for projecting costs is based on student enrollment in the CGS program coupled with the availability of funds. The revenue trend for the past several years has remained around $2 million. As of September 30, 2018, CGS served approximately 597 students across four different school divisions.
September 30, 2017 September 30, 2018 September 30, 2019 District Actual Enrollment Actual Enrollment Projected Enrollment Caroline* 22 20 20
King George 81 78 80 (1 Site) Spotsylvania 224 239 240 (2 Sites) Stafford 260 260 280 (3 Sites) Total 587 597 620
*Caroline CGS students attend at the King George Site.
CGS provides students with a half day academic program of studies including honors, Advanced Placement, and dual enrollment courses in the four core subjects. Upon graduation, CGS students receive an advanced studies diploma, a state governor's school seal, and an Early College Scholars seal. Unique features of CGS include the same cohort of student peers all four years, an interdisciplinary approach to learning, hands-on approach to learning, field experiences, team-taught classes, technology-driven instruction, advisory program for students, extensive tutoring after school, and the regular use of teleconferencing by students. This fund is not permitted to have a fund balance.
SCPS FY 2020 School Board Approved Budget 65
FINANCIAL SECTION
Fund 1 Revenue and Expenditure Summary by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget
Revenue
STATE FUNDS TOTAL $ 906,632 $ 1,037,195 $ 1,056,227 $ 1,110,540 $ 1,097,945 (12,595) (1.1%)
Subtotal 906,632 1,037,195 1,056,227 1,110,540 1,097,945 (12,595) (1.1%)
CITY-COUNTY FUNDS Fe 1,015,722 1,062,941 993,174 1,018,651 1,065,178 46,527 4.6%
Subtotal 1,015,722 1,062,941 993,174 1,018,651 1,065,178 46,527 4.6% Grand Total 1,922,354 2,100,136 2,049,401 2,129,191 2,163,123 33,932 1.6%
Expenditures
SALARIES/WAGES Sa 955,336 977,420 930,084 963,417 1,001,435 38,018 3.9% EMPLOYEE BENEFITS 349,483 362,876 386,718 379,061 406,183 27,122 7.2%
Subtotal 1,304,820 1,340,297 1,316,802 1,342,478 1,407,618 65,140 4.9%
PURCHASED SERVICES Pu 195,509 215,397 285,560 230,169 260,200 30,031 13.0%
OTHER CHARGES 87,077 72,493 78,161 125,903 126,107 204 0.2%
MATERIALS & SUPPLIES 304,828 470,138 368,878 430,641 369,198 (61,443) (14.3%)
Subtotal 587,414 758,028 732,600 786,713 755,505 (31,208) (4.0%) Grand Total $ 1,892,234 $ 2,098,325 $ 2,049,401 $ 2,129,191 $ 2,163,123 $ 33,932 1.6%
MATERIALS & SUPPLIES, 369,198 , 17.07% Fund 1 Total Budget OTHER CHARGES, 126,107 , 5.82% $2,163,123
PURCHASED SERVICES, 260,200 , 12.03%
SALARIES/WAGES, 1,001,435 , 46.30%
EMPLOYEE BENEFITS, 406,183 , 18.78%
SALARIES/WAGES EMPLOYEE BENEFITS PURCHASED SERVICES OTHER CHARGES MATERIALS & SUPPLIES
SCPS FY 2020 School Board Approved Budget 66
FINANCIAL SECTION
Fund 1 Commonwealth Governor's School Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
1100 CLASSROOM INSTRUCTION 1110 COMP OF DIRECTORS $ 107,720 $ 116,466 $ 118,796 $ 121,172 $ 110,766 $ (10,406) (8.6%) 1121 COMP OF TEACHERS 701,768 711,081 661,932 689,038 727,748 38,710 5.6% 1150 COMP OF CLERICAL STAFF 53,510 54,433 55,374 57,313 62,382 5,069 8.8% 1520 COMP OF SUB TEACHERS 3,983 5,405 2,395 - - - 0.0% 1610 SUPPLEMENTAL PAY - - 150 - - - 0.0% 1611 SUPP PAY/SUMMER ENRICHMT 2,538 2,500 2,150 3,000 3,000 - 0.0% 2100 FICA 63,334 64,943 61,058 63,110 65,003 1,893 3.0% 2210 VRS (PLAN 1 & 2) 121,340 125,955 132,695 132,177 137,217 5,040 3.8% 2220 VRS (HYBRID) - 3,394 3,846 3,851 4,043 192 5.0% 2300 HOSPITALIZATION 107,038 106,713 121,357 115,447 132,460 17,013 14.7% 2310 DENTAL INSURANCE 6,220 6,395 6,184 6,133 7,026 893 14.6% 2400 GROUP LIFE INSURANCE 10,270 11,559 10,961 11,364 11,802 438 3.9% 2500 DISABILITY INS (PLAN 1&2) 2,176 2,153 2,042 2,135 2,173 38 1.8% 2510 DISABILITY INS (HYBRID) - 76 78 81 85 4 5.1% 2750 RETIREE HEALTH CREDIT 9,148 9,786 10,292 10,410 10,811 401 3.8% 2810 ANNUAL LEAVE PAYOFF - - 1,657 - - - 0.0% 3000 PURCHASED SERVICES 80,279 76,773 142,348 76,469 85,000 8,531 11.2% 3002 PRINTING/BINDING 2,895 3,380 2,785 4,000 4,000 - 0.0% 3014 VERIZON MAINTENANCE 28,141 43,635 56,514 50,000 70,000 20,000 40.0% 3101 INSTRUCTIONAL DEVELOPMENT 7,448 11,221 2,495 15,000 15,000 - 0.0% 3104 FIELD TRIPS 67,167 73,813 72,512 75,000 75,000 - 0.0% 3322 XEROX MAINTENANCE 2,732 2,596 2,610 3,000 3,000 - 0.0% 3612 ROBOTICS/TEAM COACHING 5,500 3,500 5,500 5,500 5,500 - 0.0% 5201 POSTAGE 46 282 471 1,000 1,000 - 0.0% 5203 TELEPHONE 2,729 2,718 2,272 4,463 4,463 - 0.0% 5205 SITE CONNECTIONS 69,322 54,744 59,681 100,000 100,000 - 0.0% 5300 FIRE & LIABILITY INS 2,029 2,054 2,596 2,596 2,800 204 7.9% 5401 LEASE/RENTALS 8,131 8,432 9,006 9,344 9,344 - 0.0% 5500 TRAVEL 4,821 4,263 4,136 8,500 8,500 - 0.0% 6000 MATERIALS & SUPPLIES 32,342 35,493 35,908 97,202 82,898 (14,304) (14.7%) 6300 INSTR. SUPPLEMENTAL MAT. 36,168 32,717 43,751 85,000 85,000 - 0.0% 6301 TECH MAINT/UPGRADES 201,320 372,291 260,673 213,697 165,000 (48,697) (22.8%) 6302 SUM/NEW STUDENT ORIENT 771 934 1,097 1,200 1,200 - 0.0% 6303 SUMMER ENRICHMENT 6,100 920 - 5,042 5,100 58 1.2% Total 1,746,983 1,950,625 1,895,321 1,972,244 1,997,322 25,078 1.3%
SCPS FY 2020 School Board Approved Budget 67
FINANCIAL SECTION
Fund 1 Commonwealth Governor's School Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
3400 VEHICLE MAINTENANCE SVCS 3308 VEHICLE REPAIRS 1,347 479 797 1,200 2,700 1,500 125.0% 6008 GASOLINE/OIL/LUBRICANTS 2,128 1,783 1,449 2,500 4,000 1,500 60.0% Total 3,476 2,262 2,246 3,700 6,700 3,000 81.1%
6810 TECHNOLOGY - CLASSROOM 6015 COMPUTER SUPPL/SOFTWARE 26,000 26,000 26,000 26,000 26,000 - 0.0% Total 26,000 26,000 26,000 26,000 26,000 - 0.0%
6820 TECHNOLOGY -INSTRUCT. SUP 1140 COMP-TECHNICAL PERSONNEL 85,818 87,535 89,286 92,894 97,539 4,645 5.0% 2100 FICA 6,385 6,508 6,627 6,869 7,224 355 5.2% 2210 VRS (PLAN 1 & 2) 12,066 12,833 14,571 14,566 15,294 728 5.0% 2300 HOSPITALIZATION 8,874 9,677 10,268 9,864 9,864 - 0.0% 2310 DENTAL INSURANCE 493 555 510 498 498 - 0.1% 2400 GROUP LIFE INSURANCE 1,021 1,147 1,170 1,217 1,278 61 5.0% 2500 DISABILITY INS (PLAN 1&2) 209 213 216 224 234 10 4.3% 2750 RETIREE HEALTH CREDIT 910 970 1,098 1,115 1,170 55 5.0% 2810 ANNUAL LEAVE PAYOFF - - 2,087 - - - 0.0% Total 115,776 119,437 125,834 127,247 133,102 5,855 4.6% Grand Total $ 1,892,234 $ 2,098,325 $ 2,049,401 $ 2,129,191 $ 2,163,123 $ 33,932 1.6%
SCPS FY 2020 School Board Approved Budget 68
FINANCIAL SECTION
Fund 2 Rappahannock Regional Juvenile Detention Center (RRJDC) Fund
Rappahannock Regional Juvenile Detention Center (RRJDC) Fund accounts for activity associated with providing detained youth a quality education and the skills necessary to transition from the program into their regular school. The FY 2020 School Board Approved Budget is $1,113,536, an increase of $106,777 or 10.6%. The revenue trend for the past several years has remained around $1 million. The two revenue sources for Fund 2 are State & Federal funds. Non-compensation costs includes purchased services, other charges and materials and supplies. This fund is not permitted to maintain a fund balance.
The vision of the Rappahannock Regional Juvenile Detention Center Education Program is to be a collaborative community that empowers each student academically, socially, and emotionally. The mission statement of the RRJDC is: A highly effective group of educators will provide safe, innovative, and individualized instruction to a unique group of students to encourage, support, inspire, and prepare them as confident, successful, global citizens. As a collaborative team at RRJDC we commit to:
• Supporting each other and our students in learning • Improving literacy • Preparing our students for successful transition • Engaging parents and community stakeholders
The Rappahannock Detention Home School is a partnership between the Virginia Department of Education and Spotsylvania County Public Schools providing appropriate educational services to detained youth. The educational program is regional and serves students primarily in Spotsylvania County, Stafford County, Fredericksburg City, King George County, Louisa County, Orange County, and Madison County. All funding is provided by the Virginia Department of Education. The Rappahannock Detention Home School follows the Spotsylvania County Public School curriculum and instructional schedule. The staff works with students, elementary through high school, encouraging them to maintain or improve their academic standing to successfully transition them back into their home schools. In addition, instructional services are provided for special education, general education, and students seeking a GED. All assignments in the content areas are aligned with the Virginia Standards of Learning (SOL), which includes SOL testing.
SCPS FY 2020 School Board Approved Budget 69
FINANCIAL SECTION
Fund 2 Revenue and Expenditure Summary by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change 6 8 Budget9 Budget0 $ % Revenue
STATE FUNDS TOTAL $ 908,286 $ 940,148 $ 984,199 $ 1,006,759 $ 1,107,536 100,777 10.0%
Subtotal 908,286 940,148 984,199 1,006,759 1,107,536 100,777 10.0%
FEDERAL FUNDS Fe 38,696 69,169 40,414 - 6,000 6,000 0.0%
Subtotal 38,696 69,169 40,414 - 6,000 6,000 0.0% Grand Total 946,982 1,009,317 1,024,613 1,006,759 1,113,536 106,777 10.6%
Expenditures
SALARIES/WAGES Sa 631,142 663,496 669,854 713,277 739,010 25,733 3.6% EMPLOYEE BENEFITS 245,691 275,654 294,008 293,482 305,648 12,166 4.1%
Subtotal 876,833 939,150 963,862 1,006,759 1,044,658 37,899 3.8%
PURCHASED SERVICES Pu 9,192 5,284 7,127 - 11,000 11,000 100.0% OTHER CHARGES 1,227 1,415 940 - 4,000 4,000 100.0% MATERIALS & SUPPLIES 23,117 32,692 20,388 - 53,878 53,878 100.0% CAPITAL OUTLAY 6,285 - - - - - 0.0%
Subtotal 39,821 39,391 28,455 - 68,878 68,878 100.0% Grand Total $ 916,654 $ 978,541 $ 992,317 $ 1,006,759 $ 1,113,536 $ 106,777 10.6%
OTHER CHARGES, MATERIALS & SUPPLIES, Fund 2 4,000 , 0.35% 53,878 , 4.84% Total Budget $1,113,536 PURCHASED SERVICES, 11,000 , 0.99%
EMPLOYEE BENEFITS, 305,648 , 27.45%
SALARIES/WAGES, 739,010 , 66.37%
SALARIES/WAGES EMPLOYEE BENEFITS PURCHASED SERVICES OTHER CHARGES MATERIALS & SUPPLIES
SCPS FY 2020 School Board Approved Budget 70
FINANCIAL SECTION
Fund 2 Rappahannock Regional Juvenile Detention Center Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
1100 CLASSROOM INSTRUCTION 1121 COMP OF TEACHERS $ 475,086 $ 504,648 $ 507,991 $ 541,286 $ 558,719 $ 17,433 3.2% 1520 COMP OF SUB TEACHERS 480 160 - 6,000 6,000 - 0.0% 2100 FICA 34,795 36,661 36,762 39,744 40,980 1,236 3.1% 2210 VRS (PLAN 1 & 2) 53,708 60,551 68,016 68,703 70,628 1,925 2.8% 2220 VRS (HYBRID) 12,961 13,985 16,183 16,171 16,979 808 5.0% 2300 HOSPITALIZATION 74,540 88,532 92,838 88,874 93,564 4,690 5.3% 2310 DENTAL INSURANCE 4,436 5,428 4,397 4,366 5,260 894 20.5% 2400 GROUP LIFE INSURANCE 5,643 6,660 6,758 7,091 7,319 228 3.2% 2500 DISABILITY INS (PLAN 1&2) 1,032 1,102 1,097 1,155 1,180 25 2.2% 2510 DISABILITY INS (HYBRID) 304 315 327 340 357 17 5.1% 2750 RETIREE HEALTH CREDIT 5,061 5,640 6,346 6,495 6,705 210 3.2% 3000 PURCHASED SERVICES 2,991 3,722 4,588 - 4,000 4,000 100.0% 3001 PROFESSIONAL IMPROVEMENT 6,201 1,562 2,539 - 7,000 7,000 100.0% 5401 LEASE/RENTALS 1,227 1,415 940 - 4,000 4,000 100.0% 6000 MATERIALS & SUPPLIES 23,117 32,692 20,388 - 53,878 53,878 100.0% 8100 REPLACEMENT EQUIPMENT 6,285 - - - - - 0.0% Total 707,867 763,073 769,168 780,225 876,570 96,345 12.3%
1410 OFFICE OF THE PRINCIPAL 1126 COMP OF PRINCIPALS 113,679 115,953 118,273 120,639 126,671 6,032 5.0% 1150 COMP OF CLERICAL STAFF 41,897 42,735 43,590 45,352 47,620 2,268 5.0% 2100 FICA 11,181 11,390 11,584 12,007 12,642 635 5.3% 2210 VRS (PLAN 1 & 2) 21,874 23,264 26,416 26,027 27,329 1,302 5.0% 2300 HOSPITALIZATION 15,285 16,788 17,843 17,013 17,013 - 0.0% 2310 DENTAL INSURANCE 986 1,109 933 893 893 - 0.0% 2400 GROUP LIFE INSURANCE 1,851 2,079 2,120 2,174 2,283 109 5.0% 2500 DISABILITY INS (PLAN 1&2) 385 391 398 437 424 (13) (3.0%) 2750 RETIREE HEALTH CREDIT 1,649 1,759 1,991 1,992 2,091 99 5.0% Total 208,787 215,468 223,148 226,534 236,966 10,432 4.6% Grand Total $ 916,654 $ 978,541 $ 992,317 $ 1,006,759 $ 1,113,536 $ 106,777 10.6%
SCPS FY 2020 School Board Approved Budget 71
FINANCIAL SECTION
Fund 3 Food Service Fund
The Food Service Fund provides for all of food service’s operating and administrative costs, which are primarily supported by federal, state, and café sales revenues as well as a minimal local contribution amount of $63,870. The FY 2020 School Board Approved Budget is $12,341,528, an increase of $1,018,556 or 9% over the FY 2019 Adopted budget. This increase is primarily due to planned repair and replacement of equipment and increased student participation in meals resulting in an increase in costs. The underlying assumptions for projecting costs is based on student meal participation and inflation. The revenue trend for the past several years has remained around $10 million to $11 million. Salaries and benefits have increased by about $235,839. Non-compensation costs include purchased services, other charges, and materials and supplies has increased in the past several years due to increased student meal participation coupled with increased federal revenues to offset increased food costs.. The Food service projected fund balance usage for FY 2020 is $1,394,349.
The school division recognizes the importance of well balanced meals and nutritious foods to assist students in their learning process. By partnering with a third party vendor, the school division has been able to provide a variety of nutritious meals and expanded involvement with students, faculty, and staff in the development of the Food Service Program. These enhancements have enabled the Food Service Program to remain self-sufficient for over a decade.
The critical function of the Food Service Department is to provide a nutritious and well balanced USDA reimbursable breakfast, lunch, and a la carte program. In this regard, the Food Service Department provides students a variety of choices in meal selection with high quality product while maintaining a sound fiscal fund balance. As of June 30, 2018, the Food Service Fund Balance was $3,955,723.
SCPS FY 2020 School Board Approved Budget 72
FINANCIAL SECTION
Fund 3 Revenue and Expenditure Summary by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget
Revenue
FUND BALANCE $ - $ - $ - $ 807,000 $ 1,394,349 $ 587,349 72.8%
Subtotal - - - 807,000 1,394,349 587,349 72.8%
STATE FUNDS TOTAL St 217,725 224,314 240,896 257,160 268,887 11,727 4.6%
Subtotal 217,725 224,314 240,896 257,160 268,887 11,727 4.6%
CITY-COUNTY FUNDS Fe 63,870 63,870 63,870 63,870 63,870 - 0.0% FEDERAL FUNDS 4,873,904 5,220,566 5,569,552 5,444,000 5,716,200 272,200 5.0% OTHER FUNDS 4,618,998 4,715,157 4,572,382 4,750,942 4,898,222 147,280 3.1%
Subtotal 9,556,772 9,999,593 10,205,804 10,258,812 10,678,292 419,480 4.1% Grand Total 9,774,498 10,223,907 10,446,700 11,322,972 12,341,528 1,018,556 9.0%
Expenditures
SALARIES/WAGES Sa 1,286,871 1,256,976 1,379,279 1,444,847 1,642,913 198,066 13.7% EMPLOYEE BENEFITS 984,590 980,596 1,001,131 986,849 1,024,622 37,773 3.8%
Subtotal 2,271,461 2,237,572 2,380,409 2,431,696 2,667,535 235,839 9.7%
PURCHASED SERVICES Pu 6,587,049 7,047,296 7,269,561 7,993,826 8,602,543 608,717 7.6% OTHER CHARGES 14,434 22,236 9,743 320,350 320,000 (350) (0.1%) MATERIALS & SUPPLIES 153,940 295,189 154,735 258,100 257,950 (150) (0.1%) CAPITAL OUTLAY 80,204 242,840 276,197 319,000 493,500 174,500 54.7%
Subtotal 6,835,626 7,607,561 7,710,236 8,891,276 9,673,993 782,717 8.8% Grand Total $ 9,107,087 $ 9,845,133 $ 10,090,646 $ 11,322,972 $ 12,341,528 $ 1,018,556 9.0%
SCPS FY 2020 School Board Approved Budget 73
FINANCIAL SECTION
Fund 3 Expenditures by Object Fund 3 Total Budget $12,341,528 MATERIALS & SUPPLIES, CAPITAL OUTLAY, $257,950 , 2.09% $493,500 , 4.00% OTHER CHARGES, SALARIES/WAGES, $320,000 , 2.60% $1,642,913 , 13.31%
EMPLOYEE BENEFITS, $1,024,622 , 8.30%
PURCHASED SERVICES, $8,602,543 , 69.70%
SALARIES/WAGES EMPLOYEE BENEFITS PURCHASED SERVICES OTHER CHARGES MATERIALS & SUPPLIES CAPITAL OUTLAY
Service with a smile by the Sodexo Cafeteria Staff
SCPS FY 2020 School Board Approved Budget 74
FINANCIAL SECTION
Fund 3 Food Service Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
4200 BUILDING SERVICES 1161 COMP OF MAINT EMPLOYEES $ 38,640 $ 39,365 $ 40,202 $ 41,828 $ 47,231 $ 5,403 12.9% 2100 FICA 2,941 2,997 3,061 3,199 3,613 414 12.9% 2210 VRS (PLAN 1 & 2) 3,157 2,609 2,661 2,635 2,976 341 12.9% 2400 GROUP LIFE INSURANCE 460 516 527 548 619 71 12.9% 2500 DISABILITY INS (PLAN 1&2) 103 105 106 110 121 11 10.1%
Total 45,301 45,592 46,557 48,320 54,560 6,240 12.9% 4400 EQUIPMENT SERVICES 3310 REPAIRS TO EQUIPMENT 9,685 3,453 10,744 18,000 10,000 (8,000) (44.4%) 5800 MISCELLANEOUS - - - 300,000 300,000 - 0.0% 6000 MATERIALS & SUPPLIES 54,012 - - 60,000 60,000 - 0.0% 6009 REPAIR PARTS/SUPPLIES 74,817 261,817 129,665 150,000 150,000 - 0.0% 8100 REPLACEMENT EQUIPMENT 80,204 242,840 276,197 319,000 493,500 174,500 54.7%
Total 218,718 508,110 416,606 847,000 1,013,500 166,500 19.7% 5100 SCHOOL FOOD SERVICES 1130 COMP-PROF SUPV PERSONNEL 616,004 628,302 630,426 590,554 714,520 123,966 21.0% 1145 COMP OF CAFETERIA WORKERS 575,716 532,854 508,216 555,902 550,632 (5,270) (0.9%) 1150 COMP OF CLERICAL STAFF 39,652 40,446 41,255 42,923 45,070 2,147 5.0% 1535 CAFETERIA MONITORS - - 140,909 174,640 246,460 71,820 41.1% 1610 SUPPLEMENTAL PAY 16,859 16,009 18,270 38,000 38,000 - 0.0% 1630 FACILITY USE - OVERTIME - - - 1,000 1,000 - 0.0% 2100 FICA 80,508 79,138 89,266 88,636 104,871 16,235 18.3% 2210 VRS (PLAN 1 & 2) 129,899 124,203 133,313 124,420 143,269 18,849 15.1% 2220 VRS (HYBRID) 5,575 6,891 7,714 7,701 8,127 426 5.5% 2300 HOSPITALIZATION 530,427 529,792 527,927 505,028 503,462 (1,566) (0.3%) 2301 RETIREE HEALTH INSURANCE 100,234 105,682 102,500 119,965 119,965 - 0.0% 2303 RETIREE PRESCRI DRUG PROG 60,651 63,386 66,328 67,274 67,274 - 0.0% 2310 DENTAL INSURANCE 31,188 31,451 23,179 23,325 23,028 (297) (1.3%) 2311 RETIREE DENTAL INSURANCE 3,067 3,814 2,660 2,914 2,914 - 0.0% 2400 GROUP LIFE INSURANCE 14,114 15,318 15,036 15,117 16,665 1,548 10.2% 2500 DISABILITY INS (PLAN 1&2) 4,160 3,897 3,765 3,827 4,043 216 5.7% 2510 DISABILITY INS (HYBRID) 131 181 185 193 204 11 5.8% 2750 RETIREE HEALTH CREDIT 6,950 7,421 8,248 7,602 9,115 1,513 19.9% 2800 RETIREE SICK LEAVE PAY 11,025 3,195 14,655 14,355 14,355 - 0.0%
SCPS FY 2020 School Board Approved Budget 75
FINANCIAL SECTION
Fund 3 Food Service Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 3000 PURCHASED SERVICES 18,871 20,068 17,770 60,000 40,000 (20,000) (33.3%) 3001 PROFESSIONAL IMPROVEMENT 371 - - 375 375 - 0.0% 3006 WORKER'S COMPENSATION 39,585 46,607 49,254 52,168 52,168 - 0.0% 3015 FEES & RELATED SERVICES 6,518,535 6,977,167 7,191,792 7,863,283 8,500,000 636,717 8.1% 5201 POSTAGE 3,035 5,504 - 4,000 4,000 - 0.0% 5203 TELEPHONE 731 695 775 1,000 1,000 - 0.0% 5401 LEASE/RENTALS 2,045 7,845 1,479 5,000 5,000 - 0.0% 5500 TRAVEL 8,504 8,063 7,360 10,000 9,800 (200) (2.0%) 5801 DUES/LICENSES 119 129 129 350 200 (150) (42.9%) 6000 MATERIALS & SUPPLIES 2,594 8,735 4,179 17,600 17,450 (150) (0.9%) 6001 OFFICE SUPPLIES 22,367 24,405 20,736 30,000 30,000 - 0.0% 6008 GASOLINE/OIL/LUBRICANTS 150 232 156 500 500 - 0.0% Total 8,843,068 9,291,431 9,627,483 10,427,652 11,273,468 845,816 8.1% Grand Total $ 9,107,087 $ 9,845,133 $ 10,090,646 $ 11,322,972 $ 12,341,528 $ 1,018,556 9.0%
SCPS FY 2020 School Board Approved Budget 76
FINANCIAL SECTION
Fund 4 Regional Adult Education Fund
Regional Adult Education Fund accounts for the two adult education programs, which are the Rappahannock Area Regional Adult Education (RARAE) Program and the Apprenticeship Education (AE) Program. The FY 2020 School Board Approved Budget is $775,731, an increase of $9,059 or 1.2%. The underlying assumptions for projecting costs is based on student enrollment in the RRJDC center coupled with the availability of grant funds. The three primary sources of funding are State, Federal and Other Funds. This fund is not permitted to maintain a fund balance.
Spotsylvania County Public Schools offers two adult education programs that serve the region: Rappahannock Area Regional Adult Education Program (RARAE) and Apprenticeship Related Instruction (ARI) Program. The Regional Adult Education program provides assessment, instruction, and referrals to community resources for adults, 18 years and older, with skills below the postsecondary level. Apprenticeship Instruction is a method of training employees for a skilled occupation through a combination of on-the-job work experience and related classroom instruction.
Rappahannock Area Regional Adult Education is managed by a regional agreement among the school divisions in Planning District 16 (Caroline, Fredericksburg, King George, Spotsylvania, and Stafford) and with the support of state and federal grants through the Department of Education. Spotsylvania County Public Schools, as the fiscal agent, administers the Workforce Innovation and Opportunity Act, Title II program services for the planning district. The administrative office is located at the Spotsylvania Career and Technical Center with classes and other services offered at approximately twenty sites across the region. Classes include: Adult Basic Education (ABE), English for Speakers of Other Languages (ESOL), GED preparation and testing, and customized workplace training programs.
The Spotsylvania Career and Technical Center (SCTC) is the Apprenticeship Related Instruction Center for Region 13, which includes the counties of Spotsylvania, Caroline, King George, Stafford, Westmoreland, the City of Fredericksburg, and the Town of Colonial Beach. SCTC works closely with employers and a network of regional providers to plan and deliver classroom instruction for apprentices. Upon completion of an apprenticeship program, a graduate is recognized by the Virginia Department of Labor and Industry for Journeyman status and is eligible for licensing by the Commonwealth of Virginia. Students achieving the completed apprenticeship designation are able to practice their trade in all fifty states in the country.
SCPS FY 2020 School Board Approved Budget 77
FINANCIAL SECTION
Fund 4 Revenue and Expenditure Summary by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget
Revenue
STATE FUNDS TOTAL $ 201,353 $ 201,353 $ 216,232 $ 197,282 $ 219,282 $ 22,000 11.2%
Subtotal 201,353 201,353 216,232 197,282 219,282 22,000 11.2%
CITY-COUNTY FUNDS Fe 16,052 11,887 20,534 15,698 15,698 - 0.0%
FEDERAL FUNDS 344,787 337,444 370,802 352,897 399,751 46,854 13.3% OTHER FUNDS 127,057 137,980 102,808 200,795 141,000 (59,795) (29.8%)
Subtotal 487,896 487,311 494,143 569,390 556,449 (12,941) (2.3%) Grand Total 689,249 688,664 710,375 766,672 775,731 9,059 1.2%
Expenditures
SALARIES/WAGES Sa 537,333 519,187 509,386 613,376 617,507 4,131 0.7%
EMPLOYEE BENEFITS 87,227 82,168 69,579 117,771 91,040 (26,731) (22.7%)
Subtotal 624,560 601,355 578,965 731,147 708,547 (22,600) (3.1%)
PURCHASED SERVICES Pu 17,114 21,272 19,564 16,362 55,511 39,149 239.3% OTHER CHARGES 2,769 5,494 7,117 6,227 7,574 1,347 21.6% MATERIALS & SUPPLIES 44,734 60,544 72,247 12,936 4,099 (8,837) (68.3%)
Subtotal 64,617 87,309 98,928 35,525 67,184 31,659 89.1% Grand Total $ 689,177 $ 688,664 $ 677,893 $ 766,672 $ 775,731 $ 9,059 1.2%
OTHER CHARGES, MATERIALS & SUPPLIES, PURCHASED SERVICES, $7,574 , 0.97% Fund 4 $4,099 , 0.53% $55,511 , 7.16% Total Budget $775,731 EMPLOYEE BENEFITS, $91,040 , 11.74%
SALARIES/WAGES, $617,507 , 79.60%
SALARIES/WAGES EMPLOYEE BENEFITS PURCHASED SERVICES OTHER CHARGES MATERIALS & SUPPLIES
SCPS FY 2020 School Board Approved Budget 78
FINANCIAL SECTION
Fund 4 Regional Adult Education Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
1100 CLASSROOM INSTRUCTION 1121 COMP OF TEACHERS $ 468,617 $ 450,083 $ 437,641 $ 526,728 $ 526,728 $ - 0.0% 1141 COMP OF TEACHER ASS'TS 13,841 24,550 36,983 45,252 45,252 - 0.0% 1150 COMP OF CLERICAL STAFF 47,237 38,014 29,617 33,296 37,427 4,131 12.4% 1350 CLERICAL - PART-TIME 6,163 5,065 5,145 6,625 6,625 - 0.0% 1610 SUPPLEMENTAL PAY 1,475 1,475 - 1,475 1,475 - 0.0% 2100 FICA 40,476 39,186 38,625 45,262 46,715 1,453 3.2% 2210 VRS (PLAN 1 & 2) 18,270 17,716 13,470 28,409 15,596 (12,813) (45.1%) 2300 HOSPITALIZATION 23,761 20,746 14,409 37,270 24,774 (12,496) (33.5%) 2310 DENTAL INSURANCE 1,451 1,302 708 1,785 1,190 (595) (33.3%) 2400 GROUP LIFE INSURANCE 1,554 1,583 1,118 2,374 1,303 (1,071) (45.1%) 2500 DISABILITY INS (PLAN 1&2) 330 294 198 498 268 (230) (46.3%) 2750 RETIREE HEALTH CREDIT 1,384 1,340 1,050 2,173 1,194 (979) (45.1%) 3000 PURCHASED SERVICES 5,309 17,857 16,081 13,098 51,448 38,350 292.8% 3001 PROFESSIONAL IMPROVEMENT 10,422 2,308 2,163 1,400 1,163 (237) (16.9%) 3102 TUITION ASSISTANCE - - 540 540 - (540) (100.0%) 3320 MAINTENANCE CONTRACTS 1,384 1,106 780 1,324 2,900 1,576 119.0% 5203 TELEPHONE 672 663 556 680 580 (100) (14.7%) 5401 LEASE/RENTALS 397 2,229 4,061 4,061 4,061 - 0.0% 5500 TRAVEL 1,700 2,602 2,500 1,486 2,933 1,447 97.4% 6000 MATERIALS & SUPPLIES 44,734 60,544 72,247 12,936 4,099 (8,837) (68.3%) Total $ 689,177 $ 688,664 $ 677,893 $ 766,672 $ 775,731 9,059 1.2% Grand Total $ 689,177 $ 688,664 $ 677,893 $ 766,672 $ 775,731 $ 9,059 1.2%
SCPS FY 2020 School Board Approved Budget 79
FINANCIAL SECTION
Fund 5 Operating Fund
Fund 5 provides for the day-to-day operations of the school division to include teachers, principals, nurses, support staff, bus drivers, facility maintenance, data and infrastructure, and debt service. The FY 2020 School Board Approved Budget for Fund 5 (Less CIP) is $302,130,690, an increase of $19,656,003 or 7%.
Instruction $210,242,581
Administration $5,434,160 Attendance & Health Debt Services Services $27,849,361 $6,144,236
Total $11,578,396
Fund 5 Operating Fund (Less CIP) $302,130,690
Technology Transporation $10,571,478 $19,742,905
Maintenance $22,145,969
SCPS FY 2020 School Board Approved Budget 80
FINANCIAL SECTION
Fund 5 Summary of Revenue (Less CIP)
Revenues FY16 FY17 FY18 FY19 FY20 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget STATE SALES TAX $ 24,566,289 $ 24,864,584 $ 25,591,946 $ 25,623,888 $ 27,227,304 $ 1,603,416 6.3%
STATE FUNDS TOTAL 99,264,958 103,349,471 108,504,558 114,016,528 119,932,991 5,916,463 5.2% Subtotal 123,831,247 128,214,055 134,096,504 139,640,416 147,160,295 7,519,879 5.4% FEDERAL FUNDS 8,993,712 9,310,780 9,585,623 10,224,324 10,851,373 627,049 6.1%
CITY-COUNTY FUNDS 134,484,783 122,924,380 124,434,758 127,393,874 126,228,470 (1,165,404) (0.9%)
OTHER FUNDS 4,907,238 4,597,794 5,678,276 5,216,073 17,890,552 12,674,479 243.0% Subtotal 148,385,733 136,832,953 139,698,657 142,834,271 154,970,395 12,136,124 8.5% Grand Total $ 272,216,980 $ 265,047,008 $ 273,795,160 $ 282,474,687 $ 302,130,690 $ 19,656,003 7.0%
OTHER FUNDS, STATE SALES TAX, Fund 5 (Less CIP) $17,890,552 , 5.92% $27,227,304 , 9.01% Total Revenue CITY-COUNTY FUNDS, $302,130,690 $126,228,470 , 41.78%
STATE FUNDS TOTAL, FEDERAL FUNDS, $119,932,991 , 39.70% $10,851,373 , 3.59%
STATE SALES TAX STATE FUNDS TOTAL FEDERAL FUNDS CITY-COUNTY FUNDS OTHER FUNDS
SCPS FY 2020 School Board Approved Budget 81
FINANCIAL SECTION
Fund 5 Summary of Expenditures (Less CIP)
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget Expenditures
INSTRUCTION $ 178,082,011 $ 182,284,144 $ 186,956,604 $ 195,589,262 $ 210,242,581 $ 14,653,319 7.5%
ADMINISTRATION 4,733,767 4,831,442 4,843,990 5,160,223 5,434,160 273,937 5.3%
ATTENDANCE/HEALTH 4,982,193 5,419,193 5,543,804 5,827,654 6,144,236 316,582 5.4%
TRANSPORTATION 17,073,415 17,569,027 18,532,647 18,466,448 19,742,905 1,276,457 6.9%
MAINTENANCE 20,449,284 20,889,088 20,796,265 21,358,919 22,145,969 787,050 3.7%
TECHNOLOGY 7,279,237 7,969,192 8,432,541 9,023,374 10,571,478 1,548,104 17.2%
DEBT SERVICE 39,222,690 24,818,087 24,876,687 27,048,807 27,849,361 800,554 3.0% Grand Total $ 271,822,597 $ 263,780,173 $ 269,982,537 $ 282,474,687 $ 302,130,690 $ 19,656,003 7.0%
Fund 5 (Less CIP) TECHNOLOGY, DEBT SERVICE, Total Expenditures $10,571,478 , 3.50% $27,849,361 , 9.22% $302,130,690 MAINTENANCE, $22,145,969 , 7.33% TRANSPORTATION, $19,742,905 , 6.53%
ATTENDANCE/HEALTH, $6,144,236 , 2.03% ADMINISTRATION, $5,434,160 , 1.80%
INSTRUCTION, $210,242,581 , 69.59%
INSTRUCTION ADMINISTRATION ATTENDANCE/HEALTH TRANSPORTATION MAINTENANCE TECHNOLOGY DEBT SERVICE
SCPS FY 2020 School Board Approved Budget 82
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Summary by Generic Objects
FY16 FY17 FY18 FY19 FY20 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget
1000 SALARIES/WAGES $ 140,429,782 $ 142,955,850 $ 145,013,009 $ 155,023,132 $ 168,362,813 $ 13,339,681 8.6% 2000 EMPLOYEE BENEFITS 59,564,633 65,597,039 68,990,831 71,200,023 74,329,780 3,129,757 4.4% Total 199,994,415 208,552,888 214,003,840 226,223,155 242,692,593 16,469,438 7.3%
3000 PURCHASED SERVICES 13,634,885 14,112,533 12,933,203 12,327,653 13,341,525 1,013,872 8.2% 5000 OTHER CHARGES 8,446,460 8,705,581 8,792,593 9,166,678 9,210,735 44,057 0.5% 6000 MATERIALS & SUPPLIES 10,025,965 7,556,955 9,319,413 7,704,027 9,033,609 1,329,582 17.3% 8000 CAPITAL OUTLAY 507,782 37,079 63,901 36,367 34,867 (1,500) (4.1%) 9000 DEBT SERVICES 39,213,090 24,810,137 24,869,587 27,016,807 27,817,361 800,554 3.0% 9000 HOLDBACK - 5,000 - - - - 0.0% Total 71,828,182 55,227,284 55,978,697 56,251,532 59,438,097 3,186,565 5.7% Grand Total $ 271,822,597 $ 263,780,173 $ 269,982,537 $ 282,474,687 $ 302,130,690 $ 19,656,003 7.0%
MATERIALS & SUPPLIES, CAPITAL OUTLAY, DEBT SERVICES, $9,033,609 , 2.99% $34,867 , 0.01% $27,817,361 , 9.20% Fund 5 (Less CIP) Expenditures OTHER CHARGES, $302,130,690 $9,210,735 , 3.05%
PURCHASED SERVICES, $13,341,525 , 4.42%
EMPLOYEE BENEFITS, SALARIES/WAGES, $74,329,780 , 24.60% $168,362,813 , 55.73% Fund 5 (Less CIP) Salary & Benefits Combined $242,692,593, 80.33%
SALARIES/WAGES EMPLOYEE BENEFITS PURCHASED SERVICES OTHER CHARGES MATERIALS & SUPPLIES CAPITAL OUTLAY DEBT SERVICES
SCPS FY 2020 School Board Approved Budget 83
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditures by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Object Budget Budget
1110 COMP OF DIRECTORS $ 2,000,106 $ 1,980,022 $ 2,098,091 $ 2,245,822 $ 2,385,651 $ 139,829 6.2% 1111 COMP OF BOARD MEMBERS 84,000 83,000 84,000 84,000 84,000 - 0.0% 1112 COMP OF SUPERINTENDENT 190,000 195,000 195,000 195,000 205,000 10,000 5.1% 1113 COMP OF ASST SUPTS 282,638 288,292 294,060 304,369 319,588 15,219 5.0% 1115 TRAVEL ALLOWANCE 15,400 18,400 18,400 18,400 14,412 (3,988) (21.7%) 1116 RECERTIFICATION SPCLST 85,588 87,300 89,046 92,608 97,239 4,631 5.0% 1117 SPECIALISTS 200,026 206,331 136,174 141,622 148,704 7,082 5.0% 1118 ACTIVITIES PERSONNEL-HS - - - - 482,513 482,513 100.0% 1121 COMP OF TEACHERS 91,047,368 91,915,159 94,525,806 97,987,577 105,122,057 7,134,480 7.3% 1123 COORDINATOR 1,077,990 1,167,758 1,151,077 1,072,528 1,156,764 84,236 7.9% 1124 COMP OF INST SUPERVISORS 186,453 190,183 193,988 185,898 195,194 9,296 5.0% 1126 COMP OF PRINCIPALS 3,464,717 3,544,597 3,622,264 3,613,008 3,760,790 147,782 4.1% 1127 COMP OF ASS'T PRINCIPALS 3,197,983 3,233,235 3,344,635 3,483,334 3,646,923 163,589 4.7% 1130 COMP-PROF SUPV PERSONNEL 425,777 504,186 514,167 788,084 1,122,146 334,062 42.4% 1131 COMP OF SCHOOL NURSES 1,344,438 1,330,463 1,385,094 1,385,696 1,455,507 69,811 5.0% 1132 COMP OF PSYCHOLOGISTS 799,005 844,771 997,928 1,053,699 1,084,715 31,016 2.9% 1134 COMP OF SOCIAL WORKERS 1,049,372 1,087,172 1,096,854 1,400,699 2,257,870 857,171 61.2% 1135 SUPERVISOR 123,874 150,325 245,667 168,225 184,162 15,937 9.5% 1136 SUPERVISOR - MAINTENANCE 95,259 221,389 195,679 199,594 212,294 12,700 6.4% 1139 COMP OF THERAPISTS 444,436 405,003 631,560 756,444 813,951 57,507 7.6% 1140 COMP-TECHNICAL PERSONNEL 1,434,951 1,525,461 1,530,526 1,597,578 1,880,957 283,379 17.7% 1141 COMP OF TEACHER ASS'TS 8,948,223 9,936,019 8,712,869 9,575,798 10,851,876 1,276,078 13.3% 1142 COMP-HEALTH/SAFETY OFFICE 255,280 254,038 261,809 283,913 465,826 181,913 64.1% 1146 NURSE PRACTITIONER 5,388 - - - - - 0.0% 1147 EDUCATIONAL DIAGNOSTICIAN 74,432 79,719 - - - - 0.0% 1148 CLINICAL ASSISTANTS - - - 69,515 130,248 60,733 87.4% 1150 COMP OF CLERICAL STAFF 5,611,672 5,679,016 5,794,513 6,104,142 6,411,817 307,675 5.0% 1151 HOURLY PARA - - - 1,182,427 1,182,427 - 0.0% 1161 COMP OF MAINT EMPLOYEES 2,420,731 2,518,872 2,621,983 2,725,932 2,910,105 184,173 6.8% 1170 DRIVER PAY 5,040,988 5,054,875 5,394,340 5,630,250 6,103,853 473,603 8.4% 1191 COMP OF CUSTODIANS 2,148,105 2,085,339 2,000,511 2,929,960 2,988,657 58,697 2.0% 1261 COMP OF MAINTENANCE - O/T 117,252 135,118 68,000 68,000 68,000 - 0.0% 1282 DRIVER OVER 20 HOURS 1,166,577 1,124,581 1,010,419 1,210,907 1,295,110 84,203 7.0% 1284 DRIVER OVER 40 HOURS 205,709 87,594 10,000 10,000 10,000 - 0.0% 1285 AIDES OVER 20 HOURS 230,739 211,171 173,778 173,778 173,778 - 0.0% 1286 AIDES OVER 40 HOURS 36,945 14,559 3,000 3,000 3,000 - 0.0% 1288 NON-CONTRACT DRIVER > 40 12,016 1,575 - - - - 0.0% 1290 CUSTODIANS/OVERTIME/SUBS 145,081 142,582 44,063 44,063 248,026 203,963 462.9% 1291 OVERTIME-FLSA 23,457 22,223 70,000 70,000 70,000 - 0.0%
SCPS FY 2020 School Board Approved Budget 84
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditures by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Object Budget Budget 1292 DRIVER TRAINING 26,919 23,950 - - - - 0.0% 1294 NON-CONTRACT AIDES > 40 5,036 3,597 - - - - 0.0% 1296 BUS AIDE TRAINING 4,544 4,658 - - - - 0.0% 1297 HOURLY CUSTODIAN - - - 1,365,300 1,365,300 - 0.0% 1321 COMP OF HOMEBOUND TCHRS 199,461 176,700 117,348 117,348 117,348 - 0.0% 1339 THERAPISTS - PART-TIME 99,830 121,592 73,836 73,836 73,836 - 0.0% 1340 DRIVER AIDE 580,462 589,817 658,879 708,722 761,619 52,897 7.5% 1350 CLERICAL - PART-TIME 85,561 49,266 54,281 54,281 66,281 12,000 22.1% 1361 MAINTENANCE - SUMMER 152,125 160,281 181,188 181,188 181,188 - 0.0% 1520 COMP OF SUB TEACHERS 2,010,953 1,960,052 2,060,008 2,359,186 2,672,966 313,780 13.3% 1521 COMP-NURSING SUBSTITUTE 38,262 87,805 60,438 60,438 60,438 - 0.0% 1540 CLERICAL - SUBS/OVERTIME 29,895 33,183 34,359 69,591 95,591 26,000 37.4% 1544 NON-CONTRACTED DRIVER 211,104 285,283 92,400 92,400 92,400 - 0.0% 1545 NON-CONTRACTED BUS AIDE 243,723 323,110 25,256 25,256 25,256 - 0.0% 1600 COMP - SUPPLEMENTS 1,164,279 1,149,380 1,250,279 1,281,690 1,350,631 68,941 5.4% 1610 SUPPLEMENTAL PAY 1,310,510 1,402,377 1,597,780 1,525,393 1,704,167 178,774 11.7% 1620 NON-CONTRACTED COMP 2,252 7,891 8,128 8,128 8,128 - 0.0% 1630 FACILITY USE - OVERTIME 10,724 3,629 40,000 40,000 40,000 - 0.0% 1650 NATIONAL BOARD TCHR BONUS 233,795 216,828 204,505 204,505 204,505 - 0.0% 1997 ATTENDANCE BONUS 28,375 31,125 - - - - 0.0% 2100 FICA 10,116,413 10,279,677 10,383,131 10,969,700 12,066,049 1,096,349 10.0% 2210 VRS (PLAN 1 & 2) 16,013,807 16,069,415 18,494,710 17,826,561 18,314,417 487,856 2.7% 2220 VRS (HYBRID) 1,697,379 2,522,108 2,807,355 3,620,066 4,829,560 1,209,494 33.4% 2300 HOSPITALIZATION 22,597,333 26,854,490 29,093,514 28,472,379 28,492,907 20,528 0.1% 2301 RETIREE HEALTH INSURANCE 3,094,868 3,175,819 3,541,520 3,541,520 3,541,520 - 0.0% 2303 RETIREE PRESCRI DRUG PROG 872,140 984,049 997,631 997,631 997,631 - 0.0% 2310 DENTAL INSURANCE 1,373,743 1,598,687 1,313,932 1,380,585 1,383,144 2,559 0.2% 2311 RETIREE DENTAL INSURANCE 136,413 139,720 115,985 115,985 115,985 - 0.0% 2400 GROUP LIFE INSURANCE 1,540,326 1,717,578 1,774,014 1,861,686 2,008,986 147,300 7.9% 2500 DISABILITY INS (PLAN 1&2) 322,796 310,564 324,106 323,929 328,673 4,744 1.5% 2510 DISABILITY INS (HYBRID) 41,393 60,054 59,943 79,698 106,268 26,570 33.3% 2705 SUPERINTENDENT'S ANNUITY 10,000 12,000 12,000 12,000 20,000 8,000 66.7% 2710 ANNUITY FOR NON-VRS EMP. 13,450 16,800 36,000 36,000 36,000 - 0.0% 2750 RETIREE HEALTH CREDIT 1,287,687 1,367,316 1,564,406 1,598,313 1,724,670 126,357 7.9% 2800 RETIREE SICK LEAVE PAY 150,302 195,245 105,979 105,979 105,979 - 0.0% 2810 ANNUAL LEAVE PAYOFF 296,583 293,516 257,991 257,991 257,991 - 0.0% 3000 PURCHASED SERVICES 4,439,571 4,786,682 3,426,914 4,446,216 4,161,677 (284,539) (6.4%) 3001 PROFESSIONAL IMPROVEMENT 632,573 615,622 543,128 561,097 844,347 283,250 50.5% 3002 PRINTING/BINDING 12,189 6,815 21,024 19,126 18,876 (250) (1.3%) 3005 PARTNERSHIPS 15 - 1,500 - - - 0.0%
SCPS FY 2020 School Board Approved Budget 85
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditures by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Object Budget Budget 3006 WORKER'S COMPENSATION 466,913 502,422 516,953 547,533 547,533 - 0.0% 3007 RECRUITING EXPENSES 11,661 11,250 12,010 20,010 20,500 490 2.4% 3008 STAFF TRAINING 2,218 1,807 2,454 2,454 2,454 - 0.0% 3009 STUDENT TRAINING - - 3,364 3,263 3,263 - 0.0% 3015 FEES & RELATED SERVICES 56,306 7,500 19,605 19,605 27,355 7,750 39.5% 3017 UNIFORM RENTALS 10,232 11,493 9,874 9,874 9,874 - 0.0% 3101 INSTRUCTIONAL DEVELOPMENT - 164 - - - - 0.0% 3102 TUITION ASSISTANCE - - - - 500,000 500,000 100.0% 3110 MEDICAL SERVICES 10,568 8,693 15,020 15,020 15,020 - 0.0% 3130 PROFESSIONAL SERVICES - - - 30,152 30,152 - 0.0% 3133 TESTING SERVICES 16,785 38,056 15,000 24,085 24,085 - 0.0% 3180 LEGAL FEES 281,167 197,919 117,254 117,254 117,254 - 0.0% 3308 VEHICLE REPAIRS 128,413 94,666 135,309 136,144 138,337 2,193 1.6% 3309 BUS REPAIRS 1,867,451 1,890,145 1,985,426 2,101,913 2,140,420 38,507 1.8% 3310 REPAIRS TO EQUIPMENT 95,588 240,022 167,990 170,490 170,490 - 0.0% 3311 MAINT SERVICES - BLDGS 74,822 73,806 80,000 80,000 80,000 - 0.0% 3313 TECHNICAL MAINTENANCE 611,226 427,098 503,186 503,186 660,900 157,714 31.3% 3314 OTHER BUS REPAIRS 51,227 - 10,000 10,000 10,000 - 0.0% 3320 MAINTENANCE CONTRACTS 2,569,944 2,723,457 2,966,012 438,644 461,447 22,803 5.2% 3321 LEASE/RENTAL CONTRACTS 2,288 2,568 1,599 3,599 3,599 - 0.0% 3330 D P SOFTWARE SUPPORT 127,639 417,814 362,302 362,302 648,804 286,502 79.1% 3420 IN-LIEU-OF TRANSPORTATION 3,458 1,007 20,883 42,826 42,826 - 0.0% 3430 TRANS SERVICE BY CONTRACT 39,715 117,640 151,000 206,800 206,800 - 0.0% 3600 ADVERTISING 9,036 9,582 7,766 8,266 7,719 (547) (6.6%) 3840 REGIONAL TUITION 2,113,881 1,926,305 2,447,794 2,447,794 2,447,794 - 0.0% 5101 ELECTRICITY 5,294,867 5,281,262 5,453,877 5,208,868 5,180,042 (28,826) (0.6%) 5102 FUEL OIL/GAS 962,782 1,137,444 1,500,000 1,539,391 1,500,000 (39,391) (2.6%) 5103 WATER/SEWAGE FEES 791,785 814,951 791,256 756,256 848,256 92,000 12.2% 5201 POSTAGE 57,067 54,291 58,581 52,016 53,225 1,209 2.3% 5202 UPS SERVICE 736 1,509 1,769 1,769 1,769 - 0.0% 5203 TELEPHONE 150,353 143,545 202,599 185,717 146,850 (38,867) (20.9%) 5204 DATA COMMUNICATION LINES 118,567 190,255 203,259 153,499 200,440 46,941 30.6% 5300 FIRE & LIABILITY INS 318,842 316,493 323,064 323,364 323,364 - 0.0% 5302 UNEMPLOYMENT COMP INS 28,783 24,749 25,681 25,681 30,681 5,000 19.5% 5309 FLEET INSURANCE 86,252 91,460 104,494 106,604 106,604 - 0.0% 5401 LEASE/RENTALS 403,108 419,419 383,061 435,792 443,230 7,438 1.7% 5500 TRAVEL 120,099 115,260 211,309 214,724 206,882 (7,842) (3.7%) 5800 MISCELLANEOUS 9,600 7,950 32,000 32,000 32,000 - 0.0% 5801 DUES/LICENSES 30,415 32,931 36,619 48,038 46,040 (1,998) (4.2%) 5806 SUBSCRIPTIONS/JOURNALS 552 460 578 3,578 4,548 970 27.1%
SCPS FY 2020 School Board Approved Budget 86
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditures by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Object Budget Budget 5810 MEMBERSHIPS (PROGRAMS) 17,994 20,151 18,981 18,981 24,404 5,423 28.6% 5811 MEMBERSHIPS (DIVISION) 54,661 53,452 58,075 60,400 62,400 2,000 3.3% 6000 MATERIALS & SUPPLIES 2,310,352 2,197,363 2,314,057 2,185,689 2,343,785 158,096 7.2% 6001 OFFICE SUPPLIES 191,928 161,215 166,109 160,333 163,472 3,139 2.0% 6002 TEXTBOOKS 2,699,808 343,016 184,106 158,105 136,235 (21,870) (13.8%) 6004 MEDICAL & DENTAL SUPPLIES 97,420 81,980 63,747 66,382 96,193 29,811 44.9% 6005 CUSTODIAL SUPPLIES 300,585 296,323 231,711 231,711 525,000 293,289 126.6% 6006 AGRICULTURAL SUPPLIES 53,646 24,105 23,914 25,914 25,914 - 0.0% 6007 BUILDING SUPPLIES 356,390 311,094 347,000 375,035 375,035 - 0.0% 6008 GASOLINE/OIL/LUBRICANTS 1,040,463 1,198,844 1,337,676 1,337,676 1,611,299 273,623 20.5% 6009 REPAIR PARTS/SUPPLIES 604,134 573,334 415,734 443,527 480,851 37,324 8.4% 6011 LIBRARY BOOKS & SUPPLIES 307,259 284,573 289,752 288,505 301,834 13,329 4.6% 6012 OTHER OPERATING SUPPLIES 19,449 18,346 18,689 18,689 18,689 - 0.0% 6014 ATHLETIC SUPPLIES 51,295 62,986 45,167 47,167 60,167 13,000 27.6% 6015 COMPUTER SUPPL/SOFTWARE 877,237 879,624 1,429,698 1,429,698 1,699,512 269,814 18.9% 6016 TESTING MATERIALS 134,668 80,100 70,965 92,965 96,965 4,000 4.3% 6017 UNIFORMS 5,716 3,297 2,229 2,229 3,129 900 40.4% 6018 SAFETY SUPPLIES 9,034 1,681 1,877 1,877 1,300 (577) (30.7%) 6019 OTHER EXPENSES FOR BOARD 369 669 1,500 1,500 1,500 - 0.0% 6024 TECHNOLOGY SUPPLIES 104,196 100,695 68,000 118,000 130,000 12,000 10.2% 6034 ASSISTIVE TECHNOLOGY 7,006 37,145 32,300 32,300 44,300 12,000 37.2% 6035 COMPUTER SOFTWARE 53,175 90,345 63,014 62,514 232,237 169,723 271.5% 6036 COMPUTER SUPPLIES 130,044 142,407 124,978 125,639 143,399 17,760 14.1% 6041 SCHOOL SUPPORT SUPPLIES 112,745 54,508 49,537 43,578 49,960 6,382 14.6% 6042 PARENT EDUCATION SUPPLIES 12,977 30,384 1,500 1,500 1,500 - 0.0% 6045 BAND SUPPLIES 49,168 55,725 56,591 60,308 79,793 19,485 32.3% 6046 ACADEMIC ACTIVITIES SUPP 23,326 35,537 21,470 33,579 33,800 221 0.7% 6060 FOOD 9,782 29,269 25,158 31,934 41,153 9,219 28.9% 6092 EMPLOYEE RECOGNITION PROG 4,502 8,021 6,000 6,000 7,000 1,000 16.7% 6093 INSTRUCT PROGRAM SUPPLIES 10,723 13,864 16,900 16,900 16,900 - 0.0% 6095 GUIDANCE SUPPLIES 6,080 9,448 6,651 6,651 6,700 49 0.7% 6099 MAINTENANCE SUPPLIES 30,303 73,516 - 43,800 43,800 - 0.0% 6100 STRINGS PROGRAM SUPPLIES 34,146 37,125 37,427 37,850 37,720 (130) (0.3%) 6101 TESTING SUPPLIES 13,213 12,156 16,137 16,137 16,137 - 0.0% 6102 SUPPLEMENTAL MATERIALS 31,479 35,391 44,770 47,460 46,498 (962) (2.0%) 6104 CHORUS PROGRAM 14,120 17,399 18,072 16,252 16,009 (243) (1.5%) 6150 REIMBURSEMENT-FACILTY USE 7,440 1,725 2,795 2,795 2,795 - 0.0% 6151 ATHLETIC TRAINER SUPPLIES 8,463 10,803 8,811 8,231 8,431 200 2.4% 6152 TRAINING MATERIALS 2,962 435 3,213 588 588 - 0.0% 6158 FURNISHINGS-REPL-UNDER 5K 291,896 233,417 100,000 100,000 100,000 - 0.0%
SCPS FY 2020 School Board Approved Budget 87
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditures by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Object Budget Budget 6500 DONATIONS-SPECIAL PROGRAM 8,468 9,093 18,178 25,009 34,009 9,000 36.0% 8100 REPLACEMENT EQUIPMENT 130,574 10,059 17,131 17,131 15,631 (1,500) (8.8%) 8101 REPLACEMENT OF BUSES 203,128 - - - - - 0.0% 8115 FURNISHINGS - REPLACEMENT 84,500 - - - - - 0.0% 8200 NEW EQUIPMENT 89,580 27,020 18,675 19,236 19,236 - 0.0% 9101 PRINCIPAL - BONDS 16,479,242 18,333,944 18,686,059 19,706,452 20,006,650 300,198 1.5% 9103 BOND REFINANCE DEBT SERV 16,510,139 - - - - - 0.0% 9201 INTEREST - BONDS 6,223,708 6,476,193 6,863,837 7,310,355 7,810,711 500,356 6.8% 9993 UNENCUMBERED COMPENSATION - 5,000 - - - - 0.0% Grand Total $ 271,822,597 $ 263,780,173 $ 272,055,908 $ 282,474,687 $ 302,130,690 $ 19,656,003 7.0%
School Psychologist Ms. Young works with Riverview ES 1stGraders on being mindful of others, making good choices, and how to appropriately handle conflict.
SCPS FY 2020 School Board Approved Budget 88
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
1100 CLASSROOM INSTRUCTION 1118 ACTIVITIES PERSONNEL-HS $ - $ - $ - $ - $ 482,513 $ 482,513 100.0% 1121 COMP OF TEACHERS 83,524,713 84,366,105 84,186,590 89,609,335 96,046,103 6,436,768 7.2% 1123 COORDINATOR 215,241 215,359 204,060 153,216 225,658 72,442 47.3% 1141 COMP OF TEACHER ASS'TS 7,767,430 8,769,000 8,648,529 8,187,950 9,441,429 1,253,479 15.3% 1142 COMP-HEALTH/SAFETY OFFICE 255,280 254,038 265,156 283,913 465,826 181,913 64.1% 1147 EDUCATIONAL DIAGNOSTICIAN 74,432 79,719 - - - - 0.0% 1150 COMP OF CLERICAL STAFF 2,374 - 33,694 72,885 74,544 1,659 2.3% 1151 HOURLY PARA - - - 1,182,427 1,182,427 - 0.0% 1291 OVERTIME-FLSA - - 55 - - - 0.0% 1520 COMP OF SUB TEACHERS 1,931,428 1,912,052 2,089,632 2,342,506 2,655,266 312,760 13.4% 1600 COMP - SUPPLEMENTS 1,141,569 1,126,643 1,192,480 1,246,092 1,320,758 74,666 6.0% 1610 SUPPLEMENTAL PAY 308,667 297,713 258,193 343,638 366,119 22,481 6.5% 1650 NATIONAL BOARD TCHR BONUS 233,795 216,828 197,894 204,505 204,505 - 0.0% 2100 FICA 6,906,776 7,024,937 7,017,216 7,369,222 8,101,951 732,729 9.9% 2210 VRS (PLAN 1 & 2) 11,333,089 11,315,031 11,981,084 12,307,826 12,618,624 310,798 2.5% 2220 VRS (HYBRID) 1,314,867 2,023,382 2,894,759 2,941,472 3,884,058 942,586 32.0% 2300 HOSPITALIZATION 14,491,207 17,743,856 18,368,737 18,327,026 18,536,167 209,141 1.1% 2301 RETIREE HEALTH INSURANCE 1,603,024 1,632,293 1,732,316 1,835,071 1,835,071 - 0.0% 2310 DENTAL INSURANCE 905,348 1,057,201 842,416 884,558 900,405 15,847 1.8% 2311 RETIREE DENTAL INSURANCE 70,218 70,128 61,966 60,018 60,018 - 0.0% 2400 GROUP LIFE INSURANCE 1,072,034 1,191,279 1,192,498 1,274,016 1,378,732 104,716 8.2% 2401 GROUP LIFE CLEARING - - (34) - - - 0.0% 2500 DISABILITY INS (PLAN 1&2) 217,835 207,371 196,653 209,756 213,775 4,019 1.9% 2510 DISABILITY INS (HYBRID) 30,929 46,112 58,540 61,837 81,674 19,837 32.1% 2750 RETIREE HEALTH CREDIT 954,393 1,009,794 1,119,568 1,167,038 1,262,960 95,922 8.2% 2800 RETIREE SICK LEAVE PAY 68,386 123,305 91,065 69,957 69,957 - 0.0% 2810 ANNUAL LEAVE PAYOFF 17,491 - - - - - 0.0% 3000 PURCHASED SERVICES 1,437,568 1,301,822 1,665,033 1,625,515 1,721,148 95,633 5.9% 3001 PROFESSIONAL IMPROVEMENT 83,299 63,728 69,465 68,269 236,392 168,123 246.3% 3002 PRINTING/BINDING 371 1,122 362 1,000 1,000 - 0.0% 3006 WORKER'S COMPENSATION 206,595 195,929 203,102 212,949 212,949 - 0.0% 3008 STAFF TRAINING - 125 225 612 612 - 0.0% 3101 INSTRUCTIONAL DEVELOPMENT - 164 - - - - 0.0% 3130 PROFESSIONAL SERVICES - - 6,425 30,152 30,152 - 0.0% 3320 MAINTENANCE CONTRACTS 785 870 1,032 1,700 1,700 - 0.0% 5203 TELEPHONE 1,356 1,639 1,148 3,640 3,640 - 0.0% 5401 LEASE/RENTALS 8,430 7,108 5,982 7,225 7,225 - 0.0% 5500 TRAVEL 35,556 38,401 35,532 88,581 91,912 3,331 3.8% 6000 MATERIALS & SUPPLIES 1,992,143 1,865,216 2,103,488 1,872,489 2,006,644 134,155 7.2% 6001 OFFICE SUPPLIES 1,869 2,204 2,250 2,106 2,106 - 0.0% 6002 TEXTBOOKS 2,699,808 343,016 745,046 158,105 136,235 (21,870) (13.8%)
SCPS FY 2020 School Board Approved Budget 89
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 6004 MEDICAL & DENTAL SUPPLIES 17,466 17,701 17,631 18,314 21,193 2,879 15.7% 6014 ATHLETIC SUPPLIES 51,295 62,986 50,527 47,167 60,167 13,000 27.6% 6015 COMPUTER SUPPL/SOFTWARE 5,134 - - - - - 0.0% 6017 UNIFORMS - - - - 900 900 100.0% 6034 ASSISTIVE TECHNOLOGY 7,006 37,145 26,677 32,300 44,300 12,000 37.2% 6036 COMPUTER SUPPLIES 125,521 135,240 116,352 115,939 92,913 (23,026) (19.9%) 6042 PARENT EDUCATION SUPPLIES 10,981 29,664 - - - - 0.0% 6045 BAND SUPPLIES 49,168 55,725 70,339 60,308 54,793 (5,516) (9.1%) 6046 ACADEMIC ACTIVITIES SUPP 23,326 35,537 35,656 33,579 33,800 221 0.7% 6060 FOOD 9,782 11,001 7,786 12,366 12,366 - 0.0% 6100 STRINGS PROGRAM SUPPLIES 34,146 37,125 50,296 37,850 37,720 (130) (0.3%) 6102 SUPPLEMENTAL MATERIALS 31,479 35,391 41,008 47,460 46,498 (962) (2.0%) 6104 CHORUS PROGRAM 14,120 17,399 15,842 16,252 16,009 (243) (1.5%) 6151 ATHLETIC TRAINER SUPPLIES 8,463 10,803 8,169 8,231 8,431 200 2.4% 8100 REPLACEMENT EQUIPMENT - 8,559 - 13,258 13,258 - 0.0% 8200 NEW EQUIPMENT 13,617 7,286 9,265 19,236 19,236 - 0.0%
Total 141,309,809 145,005,049 147,921,704 154,668,867 166,321,838 11,652,971 7.5% 1210 GUIDANCE SERVICES 1121 COMP OF TEACHERS 3,387,356 3,456,253 3,516,162 3,853,503 4,408,978 555,475 14.4% 1123 COORDINATOR 83,501 85,172 86,876 90,352 94,870 4,518 5.0% 1124 COMP OF INST SUPERVISORS 93,634 95,507 80,442 93,447 98,120 4,673 5.0% 1150 COMP OF CLERICAL STAFF 525,257 541,397 506,142 539,295 601,045 61,750 11.5% 1520 COMP OF SUB TEACHERS 9,088 2,890 42,638 - - - 0.0% 2100 FICA 297,316 303,586 306,971 329,115 375,638 46,523 14.1% 2210 VRS (PLAN 1 & 2) 537,295 559,104 600,666 637,934 702,813 64,879 10.2% 2220 VRS (HYBRID) 37,307 53,850 81,888 79,676 100,139 20,463 25.7% 2300 HOSPITALIZATION 604,314 651,254 684,231 709,560 782,313 72,753 10.3% 2301 RETIREE HEALTH INSURANCE 52,375 53,330 51,964 58,885 58,885 - 0.0% 2310 DENTAL INSURANCE 34,884 38,412 32,788 34,738 37,716 2,978 8.6% 2311 RETIREE DENTAL INSURANCE 1,533 1,691 1,261 1,368 1,368 - 0.0% 2400 GROUP LIFE INSURANCE 48,721 54,810 54,838 59,954 67,083 7,129 11.9% 2500 DISABILITY INS (PLAN 1&2) 10,132 10,023 9,647 10,625 11,609 984 9.3% 2510 DISABILITY INS (HYBRID) 886 1,236 1,665 1,676 2,108 432 25.7% 2750 RETIREE HEALTH CREDIT 43,399 46,409 51,489 54,919 61,450 6,531 11.9% 2800 RETIREE SICK LEAVE PAY 1,226 1,369 4,031 - - - 0.0% 6016 TESTING MATERIALS 61,684 47,641 56,060 57,000 61,000 4,000 7.0%
Total 5,829,908 6,003,934 6,169,760 6,612,047 7,465,135 853,088 12.9%
1220 SCHOOL SOCIAL WORKERS SVC 1110 COMP OF DIRECTORS 105,490 107,600 109,752 111,948 117,546 5,598 5.0% 1130 COMP-PROF SUPV PERSONNEL - - - - 98,891 98,891 100.0% 1134 COMP OF SOCIAL WORKERS 1,049,372 1,087,172 1,179,586 1,400,699 2,257,870 857,171 61.2% 1600 COMP - SUPPLEMENTS 2,116 2,116 2,099 2,116 2,223 107 5.0% 1610 SUPPLEMENTAL PAY 8,102 9,200 10,816 6,582 6,582 - 0.0%
SCPS FY 2020 School Board Approved Budget 90
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 2100 FICA 84,186 86,687 92,708 105,618 178,727 73,109 69.2% 2210 VRS (PLAN 1 & 2) 137,176 146,521 163,540 200,731 301,102 100,371 50.0% 2220 VRS (HYBRID) 25,110 26,918 31,706 31,715 73,295 41,580 131.1% 2300 HOSPITALIZATION 181,440 211,123 253,083 305,832 417,431 111,599 36.5% 2310 DENTAL INSURANCE 10,625 12,961 12,958 15,972 19,244 3,272 20.5% 2400 GROUP LIFE INSURANCE 13,801 15,429 15,680 19,422 31,279 11,857 61.1% 2500 DISABILITY INS (PLAN 1&2) 2,556 2,586 2,598 3,363 4,940 1,577 46.9% 2510 DISABILITY INS (HYBRID) 592 609 642 667 1,543 876 131.3% 2750 RETIREE HEALTH CREDIT 12,302 13,078 14,723 17,789 28,653 10,864 61.1% 2810 ANNUAL LEAVE PAYOFF 2,456 6,094 2,677 - - - 0.0% 3000 PURCHASED SERVICES 228,011 310,620 446,462 505,516 57,516 (448,000) (88.6%) 3001 PROFESSIONAL IMPROVEMENT 1,414 8,745 785 1,252 1,252 - 0.0% 5500 TRAVEL 14,768 16,113 15,442 9,318 9,318 - 0.0% 5801 DUES/LICENSES - - - 100 100 - 0.0% 6000 MATERIALS & SUPPLIES 22,455 65,830 170,162 45,643 47,643 2,000 4.4% 6060 FOOD - - 517 500 500 - 0.0%
Total 1,901,971 2,129,402 2,525,935 2,784,783 3,655,655 870,872 31.3% 1230 HOMEBOUND INSTRUCTION 1121 COMP OF TEACHERS - - 35,621 44,455 - (44,455) (100.0%) 1321 COMP OF HOMEBOUND TCHRS 199,461 176,700 220,893 117,348 117,348 - 0.0% 2100 FICA 15,199 13,453 19,446 12,219 8,977 (3,242) (26.5%) 2220 VRS (HYBRID) - - 5,811 6,971 - (6,971) (100.0%) 2300 HOSPITALIZATION - - 6,776 7,760 - (7,760) (100.0%) 2310 DENTAL INSURANCE - - 248 297 - (297) (100.0%) 2400 GROUP LIFE INSURANCE - - 467 582 - (582) (100.0%) 2510 DISABILITY INS (HYBRID) - - 118 147 - (147) (100.0%) 2750 RETIREE HEALTH CREDIT - - 438 533 - (533) (100.0%) 5500 TRAVEL 5,834 4,060 1,431 8,703 8,703 - 0.0% 6000 MATERIALS & SUPPLIES 721 - 454 585 585 - 0.0%
Total 221,215 194,213 291,701 199,600 135,613 (63,987) (32.1%) 1310 IMPROVEMT OF INSTRUCTION 1110 COMP OF DIRECTORS 611,586 633,595 820,154 836,560 884,126 47,566 5.7% 1113 COMP OF ASST SUPTS 139,035 141,816 148,994 151,974 159,573 7,599 5.0% 1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 2,206 (1,994) (47.5%) 1117 SPECIALISTS 55,525 58,059 59,389 61,765 64,854 3,089 5.0% 1121 COMP OF TEACHERS 745,950 670,507 689,055 895,583 1,002,312 106,729 11.9% 1123 COORDINATOR 299,255 427,818 347,331 361,226 320,935 (40,291) (11.2%) 1124 COMP OF INST SUPERVISORS 92,819 94,676 87,322 92,451 97,074 4,623 5.0% 1130 COMP-PROF SUPV PERSONNEL - - - - 98,891 98,891 100.0% 1150 COMP OF CLERICAL STAFF 610,645 605,802 583,357 618,953 586,881 (32,072) (5.2%) 1520 COMP OF SUB TEACHERS 31,208 6,406 5,953 12,545 12,545 - 0.0% 1600 COMP - SUPPLEMENTS 11,638 11,638 17,728 17,612 15,558 (2,054) (11.7%) 1610 SUPPLEMENTAL PAY 349,650 322,625 289,407 403,927 419,427 15,500 3.8%
SCPS FY 2020 School Board Approved Budget 91
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 2100 FICA 213,826 215,099 222,609 252,101 265,823 13,722 5.4% 2210 VRS (PLAN 1 & 2) 342,282 368,591 423,968 459,098 461,098 2,000 0.4% 2220 VRS (HYBRID) 7,450 11,176 14,137 15,847 16,392 545 3.4% 2300 HOSPITALIZATION 292,769 327,198 329,973 382,665 356,260 (26,405) (6.9%) 2301 RETIREE HEALTH INSURANCE 660,815 668,560 628,427 768,033 768,033 - 0.0% 2303 RETIREE PRESCRI DRUG PROG 615,586 707,700 821,660 715,311 715,311 - 0.0% 2310 DENTAL INSURANCE 17,032 19,539 15,941 18,804 17,020 (1,784) (9.5%) 2311 RETIREE DENTAL INSURANCE 33,488 34,372 23,918 26,725 26,725 - 0.0% 2400 GROUP LIFE INSURANCE 29,681 33,911 35,216 39,678 39,892 214 0.5% 2500 DISABILITY INS (PLAN 1&2) 6,219 6,349 6,475 7,589 7,288 (301) (4.0%) 2510 DISABILITY INS (HYBRID) 175 244 286 333 345 12 3.6% 2750 RETIREE HEALTH CREDIT 26,436 28,681 33,065 36,349 36,543 194 0.5% 2800 RETIREE SICK LEAVE PAY 5,996 6,274 8,771 2,880 2,880 - 0.0% 2810 ANNUAL LEAVE PAYOFF 11,967 9,200 26,257 11,941 11,941 - 0.0% 3000 PURCHASED SERVICES 918,322 952,188 989,626 1,046,029 924,051 (121,978) (11.7%) 3001 PROFESSIONAL IMPROVEMENT 423,948 283,715 279,700 411,353 516,995 105,642 25.7% 3002 PRINTING/BINDING 4,704 698 534 4,516 4,516 - 0.0% 3015 FEES & RELATED SERVICES 56,306 7,500 5,000 19,605 27,355 7,750 39.5% 3102 TUITION ASSISTANCE - - - - 500,000 500,000 100.0% 3180 LEGAL FEES 188,468 55,429 29,900 44,514 44,514 - 0.0% 3320 MAINTENANCE CONTRACTS 10,592 10,530 10,530 12,045 12,045 - 0.0% 3600 ADVERTISING - - - 244 244 - 0.0% 3840 REGIONAL TUITION 2,113,881 1,926,305 2,255,818 2,447,794 2,447,794 - 0.0% 5203 TELEPHONE - - - 425 425 - 0.0% 5302 UNEMPLOYMENT COMP INS 20,659 15,761 40,213 18,208 18,208 - 0.0% 5401 LEASE/RENTALS 2,993 3,157 4,678 6,221 6,221 - 0.0% 5500 TRAVEL 9,519 10,431 6,884 31,621 31,583 (38) (0.1%) 5801 DUES/LICENSES 710 799 705 2,260 2,260 - 0.0% 5810 MEMBERSHIPS (PROGRAMS) 11,029 13,232 11,894 13,794 12,394 (1,400) (10.1%) 5811 MEMBERSHIPS (DIVISION) 54,661 53,452 54,001 60,400 62,400 2,000 3.3% 6000 MATERIALS & SUPPLIES 162,054 155,377 148,457 174,451 183,760 9,309 5.3% 6001 OFFICE SUPPLIES 13,103 15,343 12,896 21,741 21,741 - 0.0% 6011 LIBRARY BOOKS & SUPPLIES 92,209 73,489 78,291 83,855 80,555 (3,300) (3.9%) 6042 PARENT EDUCATION SUPPLIES 1,996 720 2,444 1,500 1,500 - 0.0% 6045 BAND SUPPLIES - - - - 25,000 25,000 100.0% 6060 FOOD - 5,163 4,186 2,700 5,600 2,900 107.4% 6093 INSTRUCT PROGRAM SUPPLIES 10,723 13,864 6,987 16,900 16,900 - 0.0% 6101 TESTING SUPPLIES 12,350 10,443 34,833 15,436 15,436 - 0.0% 6500 DONATIONS-SPECIAL PROGRAM 981 - - 12,178 21,178 9,000 73.9% 8100 REPLACEMENT EQUIPMENT - 1,500 1,385 1,500 - (1,500) (100.0%) 8115 FURNISHINGS - REPLACEMENT 84,500 - - - - - 0.0%
Total 9,408,941 9,023,131 9,622,553 10,643,440 11,372,609 729,169 6.9%
SCPS FY 2020 School Board Approved Budget 92
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
1311 GUIDANCE SERVICES 1520 COMP OF SUB TEACHERS 885 213 2,005 135 1,155 1,020 755.6% 2100 FICA 62 16 154 10 88 78 783.6% 3000 PURCHASED SERVICES 3,857 11,794 1,633 3,506 2,500 (1,006) (28.7%) 3001 PROFESSIONAL IMPROVEMENT 16,798 11,693 15,012 7,634 7,634 - 0.0% 5810 MEMBERSHIPS (PROGRAMS) 1,305 909 526 1,661 1,000 (661) (39.8%) 6015 COMPUTER SUPPL/SOFTWARE 3,465 8,501 8,501 8,501 1,503 (6,998) (82.3%) 6095 GUIDANCE SUPPLIES 6,080 9,448 6,740 6,651 6,700 49 0.7%
Total 32,451 42,572 34,570 28,098 20,580 (7,518) (26.8%) 1312 TESTING SERVICES 3000 PURCHASED SERVICES 371 446 880 1,150 1,050 (100) (8.7%) 3001 PROFESSIONAL IMPROVEMENT 551 1,037 - 717 617 (100) (13.9%) 6015 COMPUTER SUPPL/SOFTWARE - - - - 5,000 5,000 100.0% 6016 TESTING MATERIALS 72,984 32,459 41,299 35,965 35,965 - 0.0% 6060 FOOD - 123 - - 200 200 100.0% 6101 TESTING SUPPLIES 863 1,712 - 701 701 - 0.0%
Total 74,770 35,776 42,179 38,533 43,533 5,000 13.0% 1320 MEDIA SERVICES 1121 COMP OF TEACHERS 2,192,870 2,154,981 2,114,506 2,211,469 2,248,100 36,631 1.7% 1141 COMP OF TEACHER ASS'TS 462,606 438,259 422,591 451,490 453,867 2,377 0.5% 1150 COMP OF CLERICAL STAFF 350,230 351,515 352,745 372,368 390,992 18,624 5.0% 1520 COMP OF SUB TEACHERS 26,390 36,197 52,929 - - - 0.0% 2100 FICA 219,675 214,788 211,692 217,322 222,234 4,912 2.3% 2210 VRS (PLAN 1 & 2) 409,237 411,305 449,343 451,727 446,751 (4,976) (1.1%) 2220 VRS (HYBRID) 14,238 20,769 23,809 24,213 38,225 14,012 57.9% 2300 HOSPITALIZATION 408,520 471,386 511,643 482,401 491,535 9,134 1.9% 2310 DENTAL INSURANCE 23,495 28,335 25,008 24,407 25,896 1,489 6.1% 2400 GROUP LIFE INSURANCE 35,842 38,618 37,990 39,763 40,518 755 1.9% 2500 DISABILITY INS (PLAN 1&2) 7,935 7,652 7,463 7,781 7,595 (186) (2.4%) 2510 DISABILITY INS (HYBRID) 334 469 484 509 804 295 58.1% 2750 RETIREE HEALTH CREDIT 31,927 32,715 35,669 36,424 37,116 692 1.9% 2800 RETIREE SICK LEAVE PAY - - 854 - - - 0.0% 6011 LIBRARY BOOKS & SUPPLIES 214,816 210,796 202,164 204,073 220,702 16,629 8.1%
Total 4,398,116 4,417,782 4,448,890 4,523,947 4,624,336 100,389 2.2% 1400 INSTRUC SUPPORT-SCH ADMIN 1520 COMP OF SUB TEACHERS 1,240 1,170 88 2,000 2,000 - 0.0% 1610 SUPPLEMENTAL PAY 55,357 40,087 46,175 24,000 24,000 - 0.0% 2100 FICA 4,330 3,156 3,540 1,989 1,989 - 0.0% 3000 PURCHASED SERVICES 11,255 5,585 214,686 5,580 45,473 39,893 714.9% 3001 PROFESSIONAL IMPROVEMENT 24,922 166,326 8,533 9,625 9,055 (570) (5.9%) 3002 PRINTING/BINDING 3,787 3,018 4,275 5,864 5,614 (250) (4.3%) 6000 MATERIALS & SUPPLIES 25,467 11,553 104,794 18,730 18,480 (250) (1.3%)
Total 126,358 230,895 382,091 67,788 106,611 38,823 57.3% SCPS FY 2020 School Board Approved Budget 93
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
1410 OFFICE OF THE PRINCIPAL 1110 COMP OF DIRECTORS 77,538 79,089 80,671 83,898 99,671 15,773 18.8% 1123 COORDINATOR 92,596 96,615 96,337 98,264 103,178 4,914 5.0% 1126 COMP OF PRINCIPALS 3,464,717 3,544,597 3,540,535 3,613,008 3,760,790 147,782 4.1% 1127 COMP OF ASS'T PRINCIPALS 3,197,983 3,233,235 3,320,748 3,483,334 3,646,923 163,589 4.7% 1141 COMP OF TEACHER ASS'TS 305,881 315,068 281,788 303,834 280,284 (23,550) (7.8%) 1150 COMP OF CLERICAL STAFF 2,749,837 2,774,166 2,832,771 2,939,220 3,107,640 168,420 5.7% 1291 OVERTIME-FLSA 23,457 22,223 31,027 70,000 70,000 - 0.0% 1520 COMP OF SUB TEACHERS 10,715 260 - - - - 0.0% 1540 CLERICAL - SUBS/OVERTIME 2,284 3,425 - 35,232 35,232 - 0.0% 2100 FICA 716,338 724,591 732,944 764,796 801,039 36,243 4.7% 2210 VRS (PLAN 1 & 2) 1,352,697 1,427,428 1,564,929 1,569,489 1,604,416 34,927 2.2% 2220 VRS (HYBRID) 30,201 34,718 77,646 75,458 115,073 39,615 52.5% 2300 HOSPITALIZATION 1,361,491 1,512,940 1,589,164 1,535,877 1,457,236 (78,641) (5.1%) 2301 RETIREE HEALTH INSURANCE 169,879 206,998 219,822 186,063 186,063 - 0.0% 2310 DENTAL INSURANCE 80,142 91,648 77,314 75,357 72,978 (2,379) (3.2%) 2311 RETIREE DENTAL INSURANCE 6,805 9,330 7,618 6,762 6,762 - 0.0% 2400 GROUP LIFE INSURANCE 117,043 130,725 131,858 137,429 143,656 6,227 4.5% 2500 DISABILITY INS (PLAN 1&2) 24,644 24,848 24,404 26,303 25,636 (667) (2.5%) 2510 DISABILITY INS (HYBRID) 709 797 1,581 1,587 2,422 835 52.6% 2750 RETIREE HEALTH CREDIT 103,997 110,609 123,829 125,889 131,593 5,704 4.5% 2800 RETIREE SICK LEAVE PAY 28,055 20,656 7,928 7,647 7,647 - 0.0% 2810 ANNUAL LEAVE PAYOFF 122,547 186,803 75,866 115,479 115,479 - 0.0% 3000 PURCHASED SERVICES 25,704 20,045 24,205 56,413 35,444 (20,969) (37.2%) 3001 PROFESSIONAL IMPROVEMENT 2,232 3,097 1,522 1,803 1,803 - 0.0% 3006 WORKER'S COMPENSATION 27,324 32,171 33,998 36,008 36,008 - 0.0% 3320 MAINTENANCE CONTRACTS 31,652 23,195 42,619 38,388 37,631 (757) (2.0%) 5201 POSTAGE 24,257 26,866 25,480 26,716 27,925 1,209 4.5% 5203 TELEPHONE 91,381 83,543 86,772 118,970 83,013 (35,957) (30.2%) 5204 DATA COMMUNICATION LINES - - 147 240 240 - 0.0% 5401 LEASE/RENTALS 269,213 271,046 298,138 300,177 308,170 7,993 2.7% 5500 TRAVEL 14,290 12,879 12,597 17,341 12,024 (5,317) (30.7%) 5801 DUES/LICENSES 90 - 69 660 660 - 0.0% 5810 MEMBERSHIPS (PROGRAMS) 1,010 1,010 1,030 1,010 1,010 - 0.0% 6000 MATERIALS & SUPPLIES 2,611 2,757 519 1,142 1,142 - 0.0% 6001 OFFICE SUPPLIES 136,410 106,522 106,522 109,419 110,287 868 0.8% 6041 SCHOOL SUPPORT SUPPLIES 112,745 54,508 50,765 43,578 49,960 6,382 14.6% 6060 FOOD - 12,983 14,058 15,368 17,637 2,269 14.8%
Total 14,778,473 15,201,389 15,517,221 16,022,159 16,496,672 474,513 3.0%
SCPS FY 2020 School Board Approved Budget 94
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
2110 BOARD SERVICES 1111 COMP OF BOARD MEMBERS 84,000 83,000 84,000 84,000 84,000 - 0.0% 1150 COMP OF CLERICAL STAFF 45,992 46,912 47,851 49,786 56,242 6,456 13.0% 2100 FICA 8,843 8,814 9,424 9,364 10,199 835 8.9% 2210 VRS (PLAN 1 & 2) 6,466 6,877 7,809 7,806 8,819 1,013 13.0% 2300 HOSPITALIZATION 40,245 42,778 29,138 27,944 27,944 - 0.0% 2310 DENTAL INSURANCE 2,300 2,493 1,244 1,190 1,190 - 0.0% 2400 GROUP LIFE INSURANCE 547 615 627 652 737 85 13.0% 2500 DISABILITY INS (PLAN 1&2) 126 128 130 134 147 13 10.0% 2750 RETIREE HEALTH CREDIT 488 520 589 597 675 78 13.0% 3000 PURCHASED SERVICES 17,805 16,744 15,953 25,113 25,113 - 0.0% 3001 PROFESSIONAL IMPROVEMENT 5,238 5,994 6,846 3,995 9,000 5,005 125.3% 5500 TRAVEL - - - 1,454 1,454 - 0.0% 5801 DUES/LICENSES 12,694 12,643 12,693 12,733 12,733 - 0.0% 6019 OTHER EXPENSES FOR BOARD 369 669 299 1,500 1,500 - 0.0%
Total 225,113 228,187 216,602 226,268 239,753 13,485 6.0% 2120 EXECUTIVE ADMIN SERVICES 1110 COMP OF DIRECTORS 134,221 136,906 139,645 142,438 149,560 7,122 5.0% 1112 COMP OF SUPERINTENDENT 190,000 195,000 195,000 195,000 205,000 10,000 5.1% 1115 TRAVEL ALLOWANCE 7,000 10,000 10,000 10,000 10,000 - 0.0% 1150 COMP OF CLERICAL STAFF 131,760 134,397 133,967 142,626 151,605 8,979 6.3% 1350 CLERICAL - PART-TIME 52,383 16,266 3,712 22,397 34,397 12,000 53.6% 1540 CLERICAL - SUBS/OVERTIME 11,594 8,623 74,979 26,000 52,000 26,000 100.0% 2100 FICA 32,774 30,649 36,920 40,842 38,513 (2,329) (5.7%) 2210 VRS (PLAN 1 & 2) 66,105 70,922 79,354 78,130 85,466 7,336 9.4% 2300 HOSPITALIZATION 60,285 59,006 56,467 59,451 48,229 (11,222) (18.9%) 2301 RETIREE HEALTH INSURANCE 63,668 69,208 66,640 71,602 71,602 - 0.0% 2310 DENTAL INSURANCE 3,374 3,261 2,527 2,611 2,195 (416) (15.9%) 2311 RETIREE DENTAL INSURANCE 2,628 2,674 2,100 2,189 2,189 - 0.0% 2400 GROUP LIFE INSURANCE 5,595 6,338 6,370 6,527 6,878 351 5.4% 2500 DISABILITY INS (PLAN 1&2) 1,123 1,151 1,154 1,271 1,280 9 0.7% 2705 SUPERINTENDENT'S ANNUITY 10,000 12,000 12,000 12,000 20,000 8,000 66.7% 2750 RETIREE HEALTH CREDIT 4,984 5,362 5,981 5,979 6,541 562 9.4% 2800 RETIREE SICK LEAVE PAY - - 21,310 - - - 0.0% 2810 ANNUAL LEAVE PAYOFF - - 9,838 - - - 0.0% 3000 PURCHASED SERVICES 24 1,453 3,936 18,481 13,587 (4,894) (26.5%) 3001 PROFESSIONAL IMPROVEMENT 3,379 3,118 3,440 2,606 5,000 2,394 91.9% 3002 PRINTING/BINDING 189 34 330 550 550 - 0.0% 3006 WORKER'S COMPENSATION 8,409 9,901 10,463 11,082 11,082 - 0.0% 3180 LEGAL FEES 92,699 142,490 136,876 72,740 72,740 - 0.0% 3320 MAINTENANCE CONTRACTS - 206 - 7,878 7,878 - 0.0% 3321 LEASE/RENTAL CONTRACTS 2,288 2,568 2,319 3,599 3,599 - 0.0% 3600 ADVERTISING 3,768 7,025 6,495 4,423 4,423 - 0.0%
SCPS FY 2020 School Board Approved Budget 95
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 5201 POSTAGE 25,000 20,173 1,330 25,000 25,000 - 0.0% 5202 UPS SERVICE 736 1,509 1,056 1,769 1,769 - 0.0% 5203 TELEPHONE 24,270 22,407 22,402 32,000 32,000 - 0.0% 5302 UNEMPLOYMENT COMP INS - - - 1,512 1,512 - 0.0% 5401 LEASE/RENTALS 23,752 20,487 22,140 23,789 23,789 - 0.0% 5500 TRAVEL 787 224 866 1,798 1,798 - 0.0% 5801 DUES/LICENSES 6,517 7,520 7,395 7,639 7,639 - 0.0% 6000 MATERIALS & SUPPLIES 1,417 849 1,644 2,909 2,909 - 0.0% 6001 OFFICE SUPPLIES 7,903 7,219 8,712 5,032 5,032 - 0.0% 6011 LIBRARY BOOKS & SUPPLIES - - 234 275 275 - 0.0% 6060 FOOD - - 450 - 2,500 2,500 100.0% 8100 REPLACEMENT EQUIPMENT - - - 2,090 2,090 - 0.0%
Total 978,632 1,008,946 1,088,052 1,044,235 1,110,627 66,392 6.4%
2130 PUBLIC INFORMATION 1110 COMP OF DIRECTORS 100,470 103,422 105,491 107,601 112,982 5,381 5.0% 1123 COORDINATOR 82,113 89,946 91,559 95,452 100,225 4,773 5.0% 1140 COMP-TECHNICAL PERSONNEL 54,472 28,171 - - - - 0.0% 1150 COMP OF CLERICAL STAFF 10,013 10,213 53,570 57,125 59,517 2,392 4.2% 1350 CLERICAL - PART-TIME 19,278 16,197 3,875 17,500 17,500 - 0.0% 1610 SUPPLEMENTAL PAY 21,819 37,222 37,334 62,177 62,177 - 0.0% 2100 FICA 21,372 20,978 21,456 25,350 26,700 1,350 5.3% 2210 VRS (PLAN 1 & 2) 34,688 34,596 33,638 33,538 35,142 1,604 4.8% 2220 VRS (HYBRID) - - 7,261 7,257 7,621 364 5.0% 2300 HOSPITALIZATION 23,993 20,725 21,435 22,729 17,625 (5,104) (22.5%) 2310 DENTAL INSURANCE 1,412 1,249 1,763 2,849 1,778 (1,071) (37.6%) 2400 GROUP LIFE INSURANCE 2,936 3,091 3,283 3,408 3,573 165 4.8% 2500 DISABILITY INS (PLAN 1&2) 612 579 498 546 537 (9) (1.6%) 2510 DISABILITY INS (HYBRID) - - 147 153 160 7 4.8% 2750 RETIREE HEALTH CREDIT 2,615 2,615 3,082 3,123 3,273 150 4.8% 3000 PURCHASED SERVICES 37,585 38,889 50,006 37,653 39,437 1,784 4.7% 3001 PROFESSIONAL IMPROVEMENT 4,980 5,466 6,148 4,207 4,207 - 0.0% 3002 PRINTING/BINDING 3,137 1,945 3,366 7,196 7,196 - 0.0% 3005 PARTNERSHIPS 15 - - - - - 0.0% 3310 REPAIRS TO EQUIPMENT 2,530 7,881 5,835 8,500 8,500 - 0.0% 3320 MAINTENANCE CONTRACTS 6,469 6,962 1,334 1,334 1,334 - 0.0% 3600 ADVERTISING 3,322 2,155 - 1,229 1,229 - 0.0% 5401 LEASE/RENTALS 75,335 82,763 91,975 72,997 72,997 - 0.0% 5500 TRAVEL 92 383 326 315 315 - 0.0% 5801 DUES/LICENSES 750 1,440 570 1,130 1,130 - 0.0% 5806 SUBSCRIPTIONS/JOURNALS 535 460 3,396 3,398 3,398 - 0.0% 6000 MATERIALS & SUPPLIES 49,683 51,825 46,283 38,787 38,787 - 0.0% 6001 OFFICE SUPPLIES 5,851 3,039 2,790 2,222 2,222 - 0.0% 6011 LIBRARY BOOKS & SUPPLIES 234 288 27 302 302 - 0.0%
SCPS FY 2020 School Board Approved Budget 96
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 6035 COMPUTER SOFTWARE 500 255 - 529 529 - 0.0% 6152 TRAINING MATERIALS 2,532 - - - - - 0.0% 6500 DONATIONS-SPECIAL PROGRAM 4,214 5,569 10,794 8,831 8,831 - 0.0%
Total 573,557 578,326 607,241 627,438 639,224 11,786 1.9% 2140 HUMAN RESOURCES 1110 COMP OF DIRECTORS 306,540 301,024 294,875 432,313 464,147 31,834 7.4% 1116 RECERTIFICATION SPCLST 85,588 87,300 89,046 92,608 97,239 4,631 5.0% 1117 SPECIALISTS 144,501 148,272 89,332 79,857 83,850 3,993 5.0% 1135 SUPERVISOR - - 34,099 - - - 0.0% 1150 COMP OF CLERICAL STAFF 291,983 292,803 288,192 296,852 311,835 14,983 5.0% 1350 CLERICAL - PART-TIME 13,900 16,803 17,429 14,384 14,384 - 0.0% 1610 SUPPLEMENTAL PAY 1,187 975 975 - 30,000 30,000 100.0% 2100 FICA 61,732 62,842 59,858 67,655 65,820 (1,835) (2.7%) 2210 VRS (PLAN 1 & 2) 116,788 100,882 93,329 109,147 120,933 11,786 10.8% 2220 VRS (HYBRID) - 20,736 28,835 32,229 14,304 (17,925) (55.6%) 2300 HOSPITALIZATION 115,105 85,244 66,186 71,188 83,538 12,350 17.3% 2303 RETIREE PRESCRI DRUG PROG 31,178 33,662 37,989 35,526 35,526 - 0.0% 2310 DENTAL INSURANCE 7,010 5,297 3,436 3,623 6,599 2,976 82.1% 2400 GROUP LIFE INSURANCE 9,885 10,868 9,781 11,811 11,298 (513) (4.3%) 2500 DISABILITY INS (PLAN 1&2) 2,078 1,721 1,418 1,782 1,894 112 6.3% 2510 DISABILITY INS (HYBRID) - 467 583 678 301 (377) (55.6%) 2750 RETIREE HEALTH CREDIT 8,805 9,197 9,207 10,820 10,350 (470) (4.3%) 2800 RETIREE SICK LEAVE PAY 25,673 19,560 - 2,138 2,138 - 0.0% 2810 ANNUAL LEAVE PAYOFF 40,574 28,344 29,907 69,114 69,114 - 0.0% 3000 PURCHASED SERVICES 58,107 111,753 48,267 52,122 47,000 (5,122) (9.8%) 3001 PROFESSIONAL IMPROVEMENT 4,606 2,803 3,673 4,356 4,200 (156) (3.6%) 3007 RECRUITING EXPENSES 11,661 11,250 15,093 20,010 20,500 490 2.4% 3320 MAINTENANCE CONTRACTS 32,727 34,993 37,180 37,390 45,000 7,610 20.4% 3600 ADVERTISING 670 - - 1,047 500 (547) (52.2%) 5302 UNEMPLOYMENT COMP INS - - 4,914 - 5,000 5,000 100.0% 5401 LEASE/RENTALS 4,057 4,396 3,719 4,080 4,080 - 0.0% 6000 MATERIALS & SUPPLIES 9,823 7,494 8,602 6,044 6,700 656 10.9% 6060 FOOD - - - - 1,000 1,000 100.0% 6092 EMPLOYEE RECOGNITION PROG 4,502 8,021 6,221 6,000 7,000 1,000 16.7% 6500 DONATIONS-SPECIAL PROGRAM 2,782 2,565 2,051 3,500 3,500 - 0.0%
Total 1,391,462 1,409,273 1,284,197 1,466,274 1,567,750 101,476 6.9%
2150 PLANNING SERVICES 1110 COMP OF DIRECTORS 65,925 67,243 68,588 69,961 73,459 3,498 5.0% 2100 FICA 4,620 4,566 4,842 5,006 4,974 (32) (0.6%) 2210 VRS (PLAN 1 & 2) 9,269 9,858 11,194 10,970 11,518 548 5.0% 2300 HOSPITALIZATION 7,642 8,394 8,922 8,507 8,507 - 0.0% 2310 DENTAL INSURANCE 493 555 466 446 446 - 0.1% 2400 GROUP LIFE INSURANCE 784 881 898 916 962 46 5.1%
SCPS FY 2020 School Board Approved Budget 97
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 2500 DISABILITY INS (PLAN 1&2) 153 155 158 176 168 (8) (4.3%) 2750 RETIREE HEALTH CREDIT 699 745 844 840 882 42 4.9% 2810 ANNUAL LEAVE PAYOFF - - 871 - - - 0.0%
Total 89,586 92,397 96,783 96,822 100,916 4,094 4.2% 2160 FISCAL SERVICES 1110 COMP OF DIRECTORS 219,976 219,287 193,312 118,888 124,833 5,945 5.0% 1113 COMP OF ASST SUPTS 143,603 146,476 149,406 152,395 160,015 7,620 5.0% 1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 2,206 (1,994) (47.5%) 1130 COMP-PROF SUPV PERSONNEL 76,039 77,560 103,770 249,291 254,567 5,276 2.1% 1150 COMP OF CLERICAL STAFF 448,091 457,308 460,485 484,704 508,015 23,311 4.8% 2100 FICA 62,378 62,303 62,652 71,895 74,426 2,531 3.5% 2210 VRS (PLAN 1 & 2) 108,007 113,875 125,793 137,119 124,290 (12,829) (9.4%) 2220 VRS (HYBRID) 17,289 18,387 22,622 21,167 32,224 11,057 52.2% 2300 HOSPITALIZATION 138,509 165,879 175,528 184,845 161,092 (23,753) (12.9%) 2310 DENTAL INSURANCE 8,067 10,166 9,082 9,723 8,332 (1,391) (14.3%) 2400 GROUP LIFE INSURANCE 10,605 11,819 11,913 13,224 13,076 (148) (1.1%) 2500 DISABILITY INS (PLAN 1&2) 1,959 1,980 1,960 2,276 1,985 (291) (12.8%) 2510 DISABILITY INS (HYBRID) 406 414 458 445 678 233 52.4% 2750 RETIREE HEALTH CREDIT 9,446 10,001 11,186 12,114 11,978 (136) (1.1%) 3000 PURCHASED SERVICES 20,689 13,422 27,473 38,827 38,820 (7) 0.0% 3001 PROFESSIONAL IMPROVEMENT 8,704 5,709 5,410 4,166 5,500 1,334 32.0% 3320 MAINTENANCE CONTRACTS 16,043 16,093 16,145 16,370 16,370 - 0.0% 5500 TRAVEL 350 687 725 721 721 - 0.0% 5801 DUES/LICENSES 1,865 1,659 1,978 2,968 2,000 (968) (32.6%) 6000 MATERIALS & SUPPLIES 20,692 12,250 19,518 5,774 18,000 12,226 211.7% 6060 FOOD - - 118 - 350 350 100.0%
Total 1,316,916 1,349,477 1,403,731 1,531,112 1,559,477 28,365 1.9% 2170 PURCHASING 1123 COORDINATOR 62,488 63,738 46,698 58,327 84,426 26,099 44.7% 1150 COMP OF CLERICAL STAFF 45,078 45,980 46,900 48,795 55,946 7,151 14.7% 2100 FICA 7,398 7,755 6,532 7,199 10,015 2,816 39.1% 2210 VRS (PLAN 1 & 2) 15,124 16,085 14,177 16,797 22,010 5,213 31.0% 2300 HOSPITALIZATION 22,898 24,374 24,443 29,436 34,026 4,590 15.6% 2310 DENTAL INSURANCE 1,369 1,479 1,219 1,488 1,488 - 0.0% 2400 GROUP LIFE INSURANCE 1,280 1,437 1,138 1,403 1,839 436 31.1% 2500 DISABILITY INS (PLAN 1&2) 285 289 229 284 353 69 24.3% 2750 RETIREE HEALTH CREDIT 1,140 1,216 1,068 1,285 1,684 399 31.1% 3000 PURCHASED SERVICES - 745 2,070 - 1,545 1,545 100.0% 3001 PROFESSIONAL IMPROVEMENT 1,441 1,628 1,170 1,588 1,680 92 5.8% 5801 DUES/LICENSES - 110 1,740 1,472 1,400 (72) (4.9%)
Total 158,501 164,836 147,385 168,074 216,413 48,339 28.8%
SCPS FY 2020 School Board Approved Budget 98
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
2220 HEALTH SERVICES 1131 COMP OF SCHOOL NURSES 1,344,438 1,330,463 1,311,704 1,385,696 1,455,507 69,811 5.0% 1135 SUPERVISOR 56,268 81,366 82,994 95,044 102,519 7,475 7.9% 1139 COMP OF THERAPISTS 444,436 405,003 541,388 756,444 813,951 57,507 7.6% 1146 NURSE PRACTITIONER 5,388 - - - - - 0.0% 1148 CLINICAL ASSISTANTS - - - 69,515 130,248 60,733 87.4% 1150 COMP OF CLERICAL STAFF 30,676 30,862 31,677 33,207 37,419 4,212 12.7% 1339 THERAPISTS - PART-TIME 99,830 121,592 159,485 73,836 73,836 - 0.0% 1520 COMP OF SUB TEACHERS - - - 2,000 2,000 - 0.0% 1521 COMP-NURSING SUBSTITUTE 38,262 87,805 67,800 60,438 60,438 - 0.0% 1600 COMP - SUPPLEMENTS 6,311 6,337 6,306 10,580 6,668 (3,912) (37.0%) 1610 SUPPLEMENTAL PAY 87,628 87,351 105,591 30,629 49,405 18,776 61.3% 1620 NON-CONTRACTED COMP 2,252 7,891 20,748 8,128 8,128 - 0.0% 2100 FICA 154,662 156,196 165,541 178,306 197,904 19,598 11.0% 2210 VRS (PLAN 1 & 2) 165,042 162,023 164,393 211,132 187,699 (23,433) (11.1%) 2220 VRS (HYBRID) 91,473 111,785 152,300 154,116 197,787 43,671 28.3% 2300 HOSPITALIZATION 290,853 368,031 426,051 495,337 473,712 (21,625) (4.4%) 2301 RETIREE HEALTH INSURANCE 57,029 49,340 47,522 70,317 70,317 - 0.0% 2310 DENTAL INSURANCE 17,252 22,771 20,311 24,205 23,016 (1,189) (4.9%) 2311 RETIREE DENTAL INSURANCE 2,656 2,218 1,687 2,462 2,462 - 0.0% 2400 GROUP LIFE INSURANCE 21,693 24,473 25,437 30,515 32,206 1,691 5.5% 2500 DISABILITY INS (PLAN 1&2) 3,266 2,943 2,720 3,710 3,397 (313) (8.4%) 2510 DISABILITY INS (HYBRID) 2,140 2,535 3,063 3,243 4,163 920 28.4% 2750 RETIREE HEALTH CREDIT 19,343 20,734 23,884 27,953 29,502 1,549 5.5% 2810 ANNUAL LEAVE PAYOFF 19,661 - - - - - 0.0% 3000 PURCHASED SERVICES 692,674 897,380 612,224 519,494 506,697 (12,797) (2.5%) 3001 PROFESSIONAL IMPROVEMENT 4,403 3,632 3,459 4,740 7,000 2,260 47.7% 3110 MEDICAL SERVICES 562 441 293 3,702 3,702 - 0.0% 3320 MAINTENANCE CONTRACTS 9,250 9,250 9,250 9,250 32,200 22,950 248.1% 5401 LEASE/RENTALS 416 488 645 1,555 1,000 (555) (35.7%) 5500 TRAVEL 6,457 4,786 7,615 12,403 12,269 (134) (1.1%) 5810 MEMBERSHIPS (PROGRAMS) 4,650 5,000 4,177 2,516 10,000 7,484 297.5% 6001 OFFICE SUPPLIES 3,887 7,119 1,781 2,153 5,000 2,847 132.2% 6004 MEDICAL & DENTAL SUPPLIES 79,954 64,279 50,570 48,068 75,000 26,932 56.0% 6035 COMPUTER SOFTWARE 700 500 - 375 1,000 625 166.7% 6060 FOOD - - 847 1,000 1,000 - 0.0%
Total 3,763,511 4,074,594 4,051,463 4,332,069 4,617,152 285,083 6.6% 2230 PSYCHOLOGICAL SERVICES 1132 COMP OF PSYCHOLOGISTS 799,005 844,771 1,013,658 1,053,699 1,084,715 31,016 2.9% 1600 COMP - SUPPLEMENTS 2,645 2,645 2,645 2,645 2,778 133 5.0% 2100 FICA 58,719 62,127 74,155 77,513 80,320 2,807 3.6% 2210 VRS (PLAN 1 & 2) 90,149 95,817 137,678 137,355 140,824 3,469 2.5% 2220 VRS (HYBRID) 14,760 21,683 19,774 19,725 20,712 987 5.0%
SCPS FY 2020 School Board Approved Budget 99
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 2300 HOSPITALIZATION 72,474 78,537 122,929 116,819 110,637 (6,182) (5.3%) 2310 DENTAL INSURANCE 4,053 4,510 6,605 7,640 6,152 (1,488) (19.5%) 2400 GROUP LIFE INSURANCE 8,951 10,439 12,638 13,123 13,496 373 2.8% 2500 DISABILITY INS (PLAN 1&2) 1,790 1,793 2,291 2,393 2,415 22 0.9% 2510 DISABILITY INS (HYBRID) 350 488 400 415 436 21 5.0% 2750 RETIREE HEALTH CREDIT 7,973 8,840 11,867 12,021 12,362 341 2.8% 3000 PURCHASED SERVICES 128,935 185,602 64,626 23,980 23,980 - 0.0% 5500 TRAVEL 6,511 4,892 6,289 10,681 10,681 - 0.0% 6000 MATERIALS & SUPPLIES 21,876 21,995 16,783 17,076 17,076 - 0.0% 6500 DONATIONS-SPECIAL PROGRAM 492 460 - 500 500 - 0.0%
Total 1,218,682 1,344,600 1,492,340 1,495,585 1,527,084 31,499 2.1% 3100 TRANSP - MGMT & DIRECTION 1110 COMP OF DIRECTORS 110,382 115,874 118,192 120,556 126,584 6,028 5.0% 1123 COORDINATOR 184,459 128,169 146,642 152,568 161,192 8,624 5.7% 1130 COMP-PROF SUPV PERSONNEL - 76,141 77,664 172,367 176,408 4,041 2.3% 1135 SUPERVISOR 67,606 68,959 70,339 73,181 81,643 8,462 11.6% 1140 COMP-TECHNICAL PERSONNEL 127,024 173,110 176,573 183,710 270,679 86,969 47.3% 1150 COMP OF CLERICAL STAFF 191,452 204,125 213,775 222,585 234,493 11,908 5.3% 1540 CLERICAL - SUBS/OVERTIME 16,017 21,135 34,105 8,359 8,359 - 0.0% 1610 SUPPLEMENTAL PAY 68 - - 8,760 8,760 - 0.0% 2100 FICA 49,870 56,351 60,209 67,579 78,162 10,583 15.7% 2210 VRS (PLAN 1 & 2) 93,171 112,675 129,083 128,195 136,706 8,511 6.6% 2300 HOSPITALIZATION 132,684 155,253 157,068 150,393 144,237 (6,156) (4.1%) 2301 RETIREE HEALTH INSURANCE 174,267 196,242 182,958 195,143 195,143 - 0.0% 2303 RETIREE PRESCRI DRUG PROG 97,715 104,997 119,485 107,045 107,045 - 0.0% 2310 DENTAL INSURANCE 7,632 9,160 7,151 6,843 6,546 (297) (4.3%) 2311 RETIREE DENTAL INSURANCE 6,051 7,046 4,943 5,369 5,369 - 0.0% 2400 GROUP LIFE INSURANCE 7,886 10,069 10,362 10,710 11,676 966 9.0% 2500 DISABILITY INS (PLAN 1&2) 1,801 2,060 2,103 2,197 2,353 156 7.1% 2750 RETIREE HEALTH CREDIT 7,024 8,519 9,729 9,811 10,305 494 5.0% 2800 RETIREE SICK LEAVE PAY - - - 7,705 7,705 - 0.0% 2810 ANNUAL LEAVE PAYOFF 23,757 2,275 2,940 3,540 3,540 - 0.0% 3000 PURCHASED SERVICES 88,226 85,489 1,239 - - - 0.0% 3001 PROFESSIONAL IMPROVEMENT 11,678 14,028 7,156 8,021 8,021 - 0.0% 3310 REPAIRS TO EQUIPMENT - - - 794 794 - 0.0% 3320 MAINTENANCE CONTRACTS 45,781 54,469 43,211 44,985 44,985 - 0.0% 5101 ELECTRICITY 24,805 20,400 20,553 25,815 25,815 - 0.0% 5103 WATER/SEWAGE FEES 1,779 1,736 1,892 1,256 1,256 - 0.0% 5203 TELEPHONE 10,024 11,181 10,061 6,072 6,072 - 0.0% 5302 UNEMPLOYMENT COMP INS 476 999 4,645 2,964 2,964 - 0.0% 5401 LEASE/RENTALS 4,055 4,022 4,073 1,680 1,680 - 0.0% 5500 TRAVEL 2,141 4,542 1,272 1,694 1,694 - 0.0% 6001 OFFICE SUPPLIES 13,902 11,215 8,944 7,084 7,084 - 0.0%
SCPS FY 2020 School Board Approved Budget 100
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 6015 COMPUTER SUPPL/SOFTWARE 1,298 2,957 1,974 558 558 - 0.0% 6500 DONATIONS-SPECIAL PROGRAM - 499 - - - - 0.0% 8100 REPLACEMENT EQUIPMENT - - 6,585 283 283 - 0.0%
Total 1,503,030 1,663,697 1,634,926 1,737,822 1,878,111 140,289 8.1%
3200 VEHICLE OPERATION SVCS 1130 COMP-PROF SUPV PERSONNEL - - 19,960 - - - 0.0% 1170 DRIVER PAY 5,040,988 5,054,875 5,127,931 5,630,250 6,103,853 473,603 8.4% 1282 DRIVER OVER 20 HOURS 1,166,577 1,124,581 1,135,697 1,210,907 1,295,110 84,203 7.0% 1284 DRIVER OVER 40 HOURS 205,709 87,594 128,505 10,000 10,000 - 0.0% 1285 AIDES OVER 20 HOURS 230,739 211,171 201,774 173,778 173,778 - 0.0% 1286 AIDES OVER 40 HOURS 36,945 14,559 19,218 3,000 3,000 - 0.0% 1288 NON-CONTRACT DRIVER > 40 12,016 1,575 10,077 - - - 0.0% 1292 DRIVER TRAINING 26,919 23,950 35,971 - - - 0.0% 1294 NON-CONTRACT AIDES > 40 5,036 3,597 16,933 - - - 0.0% 1296 BUS AIDE TRAINING 4,544 4,658 5,784 - - - 0.0% 1340 DRIVER AIDE 580,462 589,817 605,722 708,722 761,619 52,897 7.5% 1544 NON-CONTRACTED DRIVER 211,104 285,283 395,093 92,400 92,400 - 0.0% 1545 NON-CONTRACTED BUS AIDE 243,723 323,110 411,138 25,256 25,256 - 0.0% 1610 SUPPLEMENTAL PAY 474,193 537,751 568,468 584,969 704,969 120,000 20.5% 1997 ATTENDANCE BONUS 28,375 31,125 24,275 - - - 0.0% 2100 FICA 567,323 566,331 600,785 534,542 615,037 80,495 15.1% 2210 VRS (PLAN 1 & 2) 323,864 249,331 244,100 248,257 260,320 12,063 4.9% 2220 VRS (HYBRID) 50,760 58,435 70,251 74,164 87,184 13,020 17.6% 2300 HOSPITALIZATION 2,601,458 3,012,257 3,104,687 3,179,437 3,128,801 (50,636) (1.6%) 2310 DENTAL INSURANCE 149,463 178,033 141,159 154,132 150,341 (3,791) (2.5%) 2400 GROUP LIFE INSURANCE 54,666 60,976 62,511 67,043 72,259 5,216 7.8% 2500 DISABILITY INS (PLAN 1&2) 19,458 18,361 17,674 19,292 20,249 957 5.0% 2510 DISABILITY INS (HYBRID) 2,088 2,969 3,524 3,885 4,567 682 17.5% 2710 ANNUITY FOR NON-VRS EMP. 13,450 16,800 14,900 36,000 36,000 - 0.0% 2800 RETIREE SICK LEAVE PAY 17,553 11,640 20,322 - - - 0.0% 3000 PURCHASED SERVICES 16,272 21,612 23,833 18,451 53,780 35,329 191.5% 3006 WORKER'S COMPENSATION 135,352 159,361 163,411 173,078 173,078 - 0.0% 3008 STAFF TRAINING 2,218 1,682 1,292 1,842 1,842 - 0.0% 3009 STUDENT TRAINING - - 127 3,263 3,263 - 0.0% 3110 MEDICAL SERVICES 8,582 7,379 7,176 10,318 10,318 - 0.0% 3308 VEHICLE REPAIRS 8,724 7,022 12,118 9,933 9,933 - 0.0% 3310 REPAIRS TO EQUIPMENT 8 314 3,030 7,771 7,771 - 0.0% 3420 IN-LIEU-OF TRANSPORTATION 3,458 1,007 1,701 42,826 42,826 - 0.0% 3430 TRANS SERVICE BY CONTRACT 39,715 117,640 171,762 206,800 206,800 - 0.0% 3600 ADVERTISING 1,276 401 1,184 1,323 1,323 - 0.0% 5201 POSTAGE 7,810 7,251 7,290 300 300 - 0.0% 5309 FLEET INSURANCE 76,927 81,572 94,494 96,604 96,604 - 0.0% 5801 DUES/LICENSES - - - 118 118 - 0.0%
SCPS FY 2020 School Board Approved Budget 101
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 6008 GASOLINE/OIL/LUBRICANTS 939,524 1,083,407 1,398,644 1,226,377 1,500,000 273,623 22.3% 6012 OTHER OPERATING SUPPLIES 10,295 11,619 11,102 12,662 12,662 - 0.0% 6152 TRAINING MATERIALS 430 435 402 588 588 - 0.0% 8100 REPLACEMENT EQUIPMENT 130,574 - 22,911 - - - 0.0% 8101 REPLACEMENT OF BUSES 203,128 - - - - - 0.0%
Total 13,651,706 13,969,478 14,906,935 14,568,288 15,665,949 1,097,661 7.5%
3400 VEHICLE MAINTENANCE SVCS 3309 BUS REPAIRS 1,867,451 1,890,145 1,990,785 2,101,913 2,140,420 38,507 1.8% 3310 REPAIRS TO EQUIPMENT - 45,707 - 48,425 48,425 - 0.0% 3314 OTHER BUS REPAIRS 51,227 - - 10,000 10,000 - 0.0%
Total 1,918,678 1,935,852 1,990,785 2,160,338 2,198,845 38,507 1.8%
4100 MAINT - MGMT & DIRECTION 1110 COMP OF DIRECTORS 103,382 105,450 107,559 109,711 115,197 5,486 5.0% 1136 SUPERVISOR - MAINTENANCE 95,259 221,389 195,679 199,594 212,294 12,700 6.4% 1150 COMP OF CLERICAL STAFF 114,580 117,822 120,180 156,004 163,807 7,803 5.0% 2100 FICA 22,130 31,608 29,711 32,153 34,754 2,601 8.1% 2210 VRS (PLAN 1 & 2) 24,786 39,823 40,301 44,372 52,381 8,009 18.0% 2220 VRS (HYBRID) 19,715 25,364 28,801 28,473 21,575 (6,898) (24.2%) 2300 HOSPITALIZATION 63,144 87,529 92,538 100,659 91,407 (9,252) (9.2%) 2301 RETIREE HEALTH INSURANCE 225,812 210,999 230,523 257,143 257,143 - 0.0% 2303 RETIREE PRESCRI DRUG PROG 119,400 129,055 141,467 130,622 130,622 - 0.0% 2310 DENTAL INSURANCE 3,859 5,545 4,665 5,059 4,464 (595) (11.8%) 2311 RETIREE DENTAL INSURANCE 8,434 7,684 6,708 7,136 7,136 - 0.0% 2400 GROUP LIFE INSURANCE 3,767 5,825 5,547 6,086 6,434 348 5.7% 2500 DISABILITY INS (PLAN 1&2) 451 657 606 740 888 148 20.0% 2510 DISABILITY INS (HYBRID) 463 571 582 599 454 (145) (24.2%) 2750 RETIREE HEALTH CREDIT 3,355 4,928 5,208 5,575 5,503 (72) (1.3%) 2800 RETIREE SICK LEAVE PAY - - - 1,254 1,254 - 0.0% 2810 ANNUAL LEAVE PAYOFF 628 6,860 6,290 2,901 2,901 - 0.0% 3000 PURCHASED SERVICES 734 373 (26) - - - 0.0% 3001 PROFESSIONAL IMPROVEMENT 5,438 5,374 14,588 8,250 8,250 - 0.0% 3110 MEDICAL SERVICES 1,424 874 1,009 1,000 1,000 - 0.0% 3320 MAINTENANCE CONTRACTS - 169 - - - - 0.0% 5203 TELEPHONE 5,847 1,533 10,184 6,000 6,000 - 0.0% 5302 UNEMPLOYMENT COMP INS 7,648 7,989 2,483 2,997 2,997 - 0.0% 5401 LEASE/RENTALS 2,262 2,650 2,603 2,300 2,300 - 0.0% 5500 TRAVEL - 81 84 500 500 - 0.0% 6001 OFFICE SUPPLIES 7,641 7,305 7,731 8,000 8,000 - 0.0%
Total 840,158 1,027,456 1,055,018 1,117,128 1,137,259 20,131 1.8% 4200 BUILDING SERVICES 1115 TRAVEL ALLOWANCE - - (2) - - - 0.0% 1161 COMP OF MAINT EMPLOYEES 2,340,592 2,437,130 2,529,129 2,639,186 2,819,021 179,835 6.8% 1191 COMP OF CUSTODIANS 2,148,105 2,085,339 2,172,288 2,929,960 2,988,657 58,697 2.0%
SCPS FY 2020 School Board Approved Budget 102
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 1261 COMP OF MAINTENANCE - O/T 117,252 135,118 153,313 68,000 68,000 - 0.0% 1290 CUSTODIANS/OVERTIME/SUBS 145,081 142,582 175,761 44,063 248,026 203,963 462.9% 1297 HOURLY CUSTODIAN - - 700,861 1,365,300 1,365,300 - 0.0% 1361 MAINTENANCE - SUMMER 152,125 160,281 158,119 181,188 181,188 - 0.0% 1610 SUPPLEMENTAL PAY - - - - 2,017 2,017 100.0% 1630 FACILITY USE - OVERTIME 10,724 3,629 26,604 40,000 40,000 - 0.0% 2100 FICA 348,174 351,938 422,255 504,496 548,724 44,228 8.8% 2210 VRS (PLAN 1 & 2) 393,886 352,688 368,119 459,933 414,039 (45,894) (10.0%) 2220 VRS (HYBRID) 33,432 37,100 69,010 47,084 111,792 64,708 137.4% 2300 HOSPITALIZATION 1,096,185 1,168,996 1,279,813 1,502,138 1,408,208 (93,930) (6.3%) 2310 DENTAL INSURANCE 61,515 67,095 57,897 69,725 63,134 (6,591) (9.5%) 2400 GROUP LIFE INSURANCE 52,162 57,797 60,349 71,483 75,145 3,662 5.1% 2500 DISABILITY INS (PLAN 1&2) 11,917 11,478 10,970 14,014 12,607 (1,407) (10.0%) 2510 DISABILITY INS (HYBRID) 1,350 1,851 2,790 2,251 4,316 2,065 91.7% 2750 RETIREE HEALTH CREDIT 12,454 13,475 16,791 20,884 21,038 154 0.7% 2800 RETIREE SICK LEAVE PAY 3,413 12,443 990 10,848 10,848 - 0.0% 2810 ANNUAL LEAVE PAYOFF 34,091 46,288 26,893 19,683 19,683 - 0.0% 3000 PURCHASED SERVICES 426,401 302,213 366,739 191,202 191,202 - 0.0% 3006 WORKER'S COMPENSATION 89,232 105,060 108,026 114,416 114,416 - 0.0% 3017 UNIFORM RENTALS 10,232 11,493 12,261 9,874 9,874 - 0.0% 3133 TESTING SERVICES 16,785 38,056 32,644 24,085 24,085 - 0.0% 3310 REPAIRS TO EQUIPMENT 48,223 151,458 81,543 75,000 75,000 - 0.0% 3311 MAINT SERVICES - BLDGS 74,822 73,806 105,110 80,000 80,000 - 0.0% 3320 MAINTENANCE CONTRACTS 2,206,145 2,307,407 643,744 - - - 0.0% 3330 D P SOFTWARE SUPPORT 39,852 46,386 43,728 34,573 34,573 - 0.0% 5101 ELECTRICITY 5,270,062 5,260,862 5,053,165 5,183,053 5,154,227 (28,826) (0.6%) 5102 FUEL OIL/GAS 962,782 1,137,444 1,469,178 1,539,391 1,500,000 (39,391) (2.6%) 5103 WATER/SEWAGE FEES 790,005 813,215 831,280 755,000 847,000 92,000 12.2% 5203 TELEPHONE 13,642 19,660 13,839 13,642 14,000 358 2.6% 5300 FIRE & LIABILITY INS 318,842 316,493 323,064 323,364 323,364 - 0.0% 5401 LEASE/RENTALS - - - 768 768 - 0.0% 5500 TRAVEL - 277 - 500 500 - 0.0% 5801 DUES/LICENSES 7,789 8,761 18,180 18,958 18,000 (958) (5.1%) 6005 CUSTODIAL SUPPLIES 300,585 296,323 706,619 231,711 525,000 293,289 126.6% 6007 BUILDING SUPPLIES 348,819 291,080 354,635 360,035 360,035 - 0.0% 6009 REPAIR PARTS/SUPPLIES 523,847 498,857 406,766 381,783 419,107 37,324 9.8% 6012 OTHER OPERATING SUPPLIES 9,153 6,727 5,870 6,027 6,027 - 0.0% 6017 UNIFORMS 5,716 3,297 - 2,229 2,229 - 0.0% 6018 SAFETY SUPPLIES 9,034 1,681 1,149 1,877 1,300 (577) (30.7%) 6099 MAINTENANCE SUPPLIES 24,715 73,174 24,875 43,800 43,800 - 0.0% 6150 REIMBURSEMENT-FACILTY USE 7,440 1,725 - 2,795 2,795 - 0.0% 6158 FURNISHINGS-REPL-UNDER 5K 291,896 233,417 109,486 100,000 100,000 - 0.0%
SCPS FY 2020 School Board Approved Budget 103
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 8200 NEW EQUIPMENT 50,360 - - - - - 0.0% 9993 UNENCUMBERED COMPENSATION - 5,000 - - - - 0.0%
Total 18,808,835 19,089,100 18,943,852 19,484,319 20,249,045 764,726 3.9% 4300 GROUNDS SERVICES 3000 PURCHASED SERVICES 135,777 109,696 95,997 100,000 100,000 - 0.0% 3310 REPAIRS TO EQUIPMENT 7,278 9,623 5,234 5,000 5,000 - 0.0% 3320 MAINTENANCE CONTRACTS 10,688 4,451 - 5,000 5,000 - 0.0% 5401 LEASE/RENTALS 12,595 23,301 13,006 15,000 15,000 - 0.0% 6006 AGRICULTURAL SUPPLIES 53,646 24,105 23,444 25,914 25,914 - 0.0% 6008 GASOLINE/OIL/LUBRICANTS 6,645 14,393 17,842 11,150 11,150 - 0.0% 6009 REPAIR PARTS/SUPPLIES 40,234 40,674 35,285 39,234 39,234 - 0.0%
Total 266,862 226,243 190,808 201,298 201,298 - 0.0% 4400 EQUIPMENT SERVICES 3310 REPAIRS TO EQUIPMENT 37,549 25,039 21,356 25,000 25,000 - 0.0% 3320 MAINTENANCE CONTRACTS 193,756 248,781 317,027 257,304 257,304 - 0.0% 6007 BUILDING SUPPLIES 7,571 20,015 8,509 15,000 15,000 - 0.0% 6008 GASOLINE/OIL/LUBRICANTS 149 - - 149 149 - 0.0% 6009 REPAIR PARTS/SUPPLIES 38,047 30,298 25,914 22,010 22,010 - 0.0% 6099 MAINTENANCE SUPPLIES 5,588 342 - - - - 0.0% 8200 NEW EQUIPMENT 25,603 19,734 20,163 - - - 0.0%
Total 308,264 344,208 392,969 319,463 319,463 - 0.0% 4500 VEHICLE SERVICES 3308 VEHICLE REPAIRS 119,690 87,644 100,927 126,211 128,404 2,193 1.7% 5309 FLEET INSURANCE 9,325 9,888 10,000 10,000 10,000 - 0.0% 6008 GASOLINE/OIL/LUBRICANTS 94,144 101,044 102,347 100,000 100,000 - 0.0% 6009 REPAIR PARTS/SUPPLIES 2,006 3,505 344 500 500 - 0.0%
Total 225,165 202,081 213,617 236,711 238,904 2,193 0.9% 6810 TECHNOLOGY - CLASSROOM 3000 PURCHASED SERVICES - 157,590 - - 250,000 250,000 100.0% 5204 DATA COMMUNICATION LINES 10,843 - 8,588 11,383 - (11,383) (100.0%) 6015 COMPUTER SUPPL/SOFTWARE 856,107 840,052 1,217,964 1,400,617 1,677,000 276,383 19.7% 6035 COMPUTER SOFTWARE - - 13,826 - 69,098 69,098 100.0% 6036 COMPUTER SUPPLIES - - 87,925 - 41,486 41,486 100.0% 8200 NEW EQUIPMENT - - 3,591 - - - 0.0%
Total 866,950 997,642 1,331,893 1,412,000 2,037,585 625,585 44.3% 6820 TECHNOLOGY -INSTRUCT. SUP 1110 COMP OF DIRECTORS 70,923 4,687 - - - - 0.0% 1121 COMP OF TEACHERS 1,196,478 1,267,313 1,309,553 1,373,232 1,416,564 43,332 3.2% 1123 COORDINATOR 58,337 60,942 60,695 63,123 66,280 3,157 5.0% 1130 COMP-PROF SUPV PERSONNEL 91,422 93,147 90,139 93,332 97,999 4,667 5.0% 1140 COMP-TECHNICAL PERSONNEL 1,090,682 1,167,073 1,195,161 1,243,730 1,428,376 184,646 14.8% 1141 COMP OF TEACHER ASS'TS 412,307 413,692 419,545 632,524 676,296 43,772 6.9% SCPS FY 2020 School Board Approved Budget 104
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 1150 COMP OF CLERICAL STAFF 27,763 28,318 23,761 30,052 30,166 114 0.4% 1520 COMP OF SUB TEACHERS - 865 170 - - - 0.0% 1600 COMP - SUPPLEMENTS - - - 2,645 2,645 - 0.0% 1610 SUPPLEMENTAL PAY 3,838 1,132 2,374 12,264 12,264 - 0.0% 2100 FICA 212,492 218,999 222,132 242,322 262,105 19,783 8.2% 2210 VRS (PLAN 1 & 2) 373,027 393,860 450,498 484,487 480,142 (4,345) (0.9%) 2220 VRS (HYBRID) 39,488 52,323 56,391 54,276 87,281 33,005 60.8% 2300 HOSPITALIZATION 519,563 563,276 588,146 668,462 602,328 (66,134) (9.9%) 2310 DENTAL INSURANCE 30,284 33,304 27,170 31,852 27,948 (3,904) (12.3%) 2400 GROUP LIFE INSURANCE 35,027 39,766 40,715 45,012 47,406 2,394 5.3% 2500 DISABILITY INS (PLAN 1&2) 6,915 6,936 7,117 8,087 7,848 (239) (2.9%) 2510 DISABILITY INS (HYBRID) 940 1,170 1,140 1,142 1,837 695 60.9% 2750 RETIREE HEALTH CREDIT 31,148 33,663 38,240 41,231 43,425 2,194 5.3% 2800 RETIREE SICK LEAVE PAY - - - 3,550 3,550 - 0.0% 3000 PURCHASED SERVICES 151,620 201,906 105,140 131,384 83,334 (48,050) (36.6%) 3001 PROFESSIONAL IMPROVEMENT 13,726 12,431 6,843 8,741 8,741 - 0.0% 3313 TECHNICAL MAINTENANCE 611,226 427,098 587,376 503,186 660,900 157,714 31.3% 5204 DATA COMMUNICATION LINES 107,724 190,255 63,852 141,876 200,200 58,324 41.1% 5500 TRAVEL 23,028 17,334 19,818 28,280 22,610 (5,670) (20.0%) 5806 SUBSCRIPTIONS/JOURNALS 17 - - 180 1,150 970 538.9% 6000 MATERIALS & SUPPLIES 1,411 2,216 1,279 2,059 2,059 - 0.0% 6015 COMPUTER SUPPL/SOFTWARE 11,233 28,115 16,865 20,022 15,451 (4,571) (22.8%) 6024 TECHNOLOGY SUPPLIES 104,196 100,695 180,814 118,000 130,000 12,000 10.2% 6035 COMPUTER SOFTWARE 51,624 70,700 - 60,000 160,000 100,000 166.7% 6036 COMPUTER SUPPLIES - - 27,544 - - - 0.0%
Total 5,276,437 5,431,214 5,542,478 6,045,051 6,578,905 533,854 8.8% 6830 TECHNOLOGY-ADMINISTRATION 1110 COMP OF DIRECTORS 93,673 105,843 109,752 111,948 117,546 5,598 5.0% 1130 COMP-PROF SUPV PERSONNEL 258,316 257,338 262,485 273,094 395,390 122,296 44.8% 1140 COMP-TECHNICAL PERSONNEL 7,185 - - - - - 0.0% 1150 COMP OF CLERICAL STAFF 35,939 37,395 38,143 39,685 41,670 1,985 5.0% 1610 SUPPLEMENTAL PAY - 68,321 66,013 48,447 18,447 (30,000) (61.9%) 2100 FICA 29,010 34,584 35,041 34,680 42,292 7,612 21.9% 2210 VRS (PLAN 1 & 2) 53,015 53,205 60,749 60,375 65,062 4,687 7.8% 2220 VRS (HYBRID) 1,289 5,482 6,225 6,223 21,900 15,677 251.9% 2300 HOSPITALIZATION 45,626 60,515 64,286 61,515 69,276 7,761 12.6% 2301 RETIREE HEALTH INSURANCE 87,999 88,850 85,017 99,263 99,263 - 0.0% 2303 RETIREE PRESCRI DRUG PROG 8,261 8,634 10,344 9,127 9,127 - 0.0% 2310 DENTAL INSURANCE 2,656 3,697 3,197 3,080 4,270 1,190 38.6% 2311 RETIREE DENTAL INSURANCE 4,600 4,577 3,497 3,956 3,956 - 0.0% 2400 GROUP LIFE INSURANCE 4,596 5,244 5,376 5,564 7,265 1,701 30.6% 2500 DISABILITY INS (PLAN 1&2) 927 878 897 954 1,017 63 6.6% 2510 DISABILITY INS (HYBRID) 30 123 126 131 461 330 251.8%
SCPS FY 2020 School Board Approved Budget 105
FINANCIAL SECTION
Fund 5 (Less CIP) Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 2750 RETIREE HEALTH CREDIT 4,094 4,438 5,048 5,097 6,655 1,558 30.6% 2810 ANNUAL LEAVE PAYOFF 23,410 7,651 6,433 35,333 35,333 - 0.0% 3000 PURCHASED SERVICES 39,636 39,317 11,336 45,800 - (45,800) (100.0%) 3001 PROFESSIONAL IMPROVEMENT 15,816 17,099 4,774 9,774 9,000 (774) (7.9%) 3320 MAINTENANCE CONTRACTS 6,055 6,082 - 7,000 - (7,000) (100.0%) 3330 D P SOFTWARE SUPPORT 87,787 371,428 428,762 327,729 614,231 286,502 87.4% 5203 TELEPHONE 3,832 3,583 3,269 4,968 1,700 (3,268) (65.8%) 5500 TRAVEL 767 168 - 814 800 (14) (1.7%) 6001 OFFICE SUPPLIES 1,363 1,251 1,881 2,576 2,000 (576) (22.4%) 6035 COMPUTER SOFTWARE 351 18,890 - 1,610 1,610 - 0.0% 6036 COMPUTER SUPPLIES 4,523 7,167 - 9,700 9,000 (700) (7.2%)
Total 820,759 1,211,760 1,212,650 1,208,443 1,577,271 368,828 30.5% 6850 TECHNOLOGY-TRANSPORTATION 1140 COMP-TECHNICAL PERSONNEL 155,588 157,107 161,114 170,138 181,902 11,764 6.9% 2100 FICA 11,522 11,514 11,797 12,461 13,361 900 7.2% 2210 VRS (PLAN 1 & 2) 22,099 23,503 26,688 26,678 28,522 1,844 6.9% 2300 HOSPITALIZATION 15,781 23,698 26,394 25,385 25,385 - 0.0% 2310 DENTAL INSURANCE 822 1,239 1,132 1,093 1,093 - 0.0% 2400 GROUP LIFE INSURANCE 1,870 2,100 2,142 2,229 2,383 154 6.9% 2500 DISABILITY INS (PLAN 1&2) 418 425 431 445 470 25 5.6% 2750 RETIREE HEALTH CREDIT 1,666 1,777 2,011 2,042 2,183 141 6.9%
Total 209,766 221,363 231,710 240,471 255,299 14,828 6.2%
6860 TECHNOLOGY-MAINTENANCE 1161 COMP OF MAINT EMPLOYEES 80,139 81,742 83,377 86,746 91,084 4,338 5.0% 2100 FICA 5,685 5,806 5,675 5,945 6,276 331 5.6% 2210 VRS (PLAN 1 & 2) 6,547 5,411 5,520 5,465 5,738 273 5.0% 2300 HOSPITALIZATION 11,146 12,242 17,072 17,013 17,013 - 0.0% 2310 DENTAL INSURANCE 657 739 870 893 893 - 0.0% 2400 GROUP LIFE INSURANCE 954 1,071 1,092 1,136 1,193 57 5.0% 2500 DISABILITY INS (PLAN 1&2) 197 201 204 211 220 9 4.4%
Total 105,326 107,212 113,809 117,409 122,418 5,009 4.3% 7100 DEBT SERVICE 5800 MISCELLANEOUS 9,600 7,950 7,100 32,000 32,000 - 0.0% 9101 PRINCIPAL - BONDS 16,479,242 18,333,944 18,453,799 19,706,452 20,006,650 300,198 1.5% 9103 BOND REFINANCE DEBT SERV 16,510,139 - - - - - 0.0% 9201 INTEREST - BONDS 6,223,708 6,476,193 6,415,788 7,310,355 7,810,711 500,356 6.8%
Total 39,222,690 24,818,087 24,876,687 27,048,807 27,849,361 800,554 3.0% Grand Total $ 271,822,596 $ 263,780,172 $ 245,540,739 $ 282,474,687 $ 302,130,690 $ 19,656,003 7.0%
SCPS FY 2020 School Board Approved Budget 106
FINANCIAL SECTION
Fund 6 Capital Improvement Projects (CIP) Fund
Capital Improvement Projects (CIP) Fund includes funds that can be borrowed through the following avenues: Virginia Public School Authority (VPSA), Literary Fund loans, Economic Development Authority (EDA) Bonds, Qualified School Construction Bonds (QSCB), and bonds issued as a result of the local Bond Referenda. The CIP provides a forecast by which capital maintenance, capital technology, and capital transportation projects required to Support Spotsylvania County Public Schools are planned, financed, and constructed. As a planning tool, the CIP address needs for improvement of the division’s technology infrastructure, replacement of major equipment and vehicles, construction of new facilities as needed (including necessary land acquisition), as well as renovations and/or additions to existing school facilities. The CIP is updated annually enabling adjustments to be made based on the latest information. Residential projects and their potential impact on school enrollments continue to be monitored. The school division works closely with the County Planning Department in this effort. The FY 2020 School Board Approved CIP Budget of $28,904,696 includes a decrease of ($1,895,222) or (6.2%). The underlying assumptions for projecting costs is based on multiple factors such as; student enrollment, condition of equipment, vehicle needs, and building conditions coupled with the availability of funds. Outlined below is a summary of the 2020-2024 CIP Plan.
CIP Summary Plan FY 2020-2024 Department FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total Transportation $ 3,987,676 $ 3,795,992 $ 3,999,568 $ 3,999,552 $ 3,999,964 $ 19,782,752 Technology $ 3,141,520 $ 2,309,924 $ 3,659,260 $ 3,143,030 $ 1,930,000 $ 14,183,734 Maintenance $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 $ 87,492,500 Total $ 28,904,696 $ 21,075,916 $ 38,195,828 $ 20,081,582 $ 13,200,964 $ 121,458,986
Based on the remaining funds available from the 2018 Bond Referendum, sufficient funds are not available for all of the projects listed after FY 2022. We anticipate a future Bond Referendum in November 2020 that will be presented to the citizens of our county for a vote.
Capital Improvement Projects Expenditure Budget Trends
Capital Improvement Projects (CIP)
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Function/Generic Object/Description Budget Budget FY1 6 FY1 7 FY1 9 FY1 9 $ % CAPITAL PROJECTS 3000 PURCHASED SERVICES N$ 9,729,752 $ 16,372,871 $ 16,681,655 $ 23,135,500 $ 21,775,500 $ (1,360,000) (5.9%) 5000 OTHER CHARGES 87,668 216,123 185,203 - - - 0.0% 6000 MATERIALS & SUPPLIES 4,723,602 5,363,880 2,786,800 3,405,580 3,141,520 (264,060) (7.8%) 8000 CAPITAL OUTLAY 4,957,733 4,849,523 4,788,140 4,258,838 3,987,676 (271,162) (6.4%)
BLDG Grand Total $ 19,498,756 $ 26,802,397 $ 24,441,798 $ 30,799,918 $ 28,904,696 $ (1,895,222) (6.2%)
SCPS FY 2020 School Board Approved Budget 107
FINANCIAL SECTION
CIP Plan Details - Transportation
FY 2020 FY 2021 Total FY 2022 FY 2023 FY 2024 Description Qty Qty Qty Qty Qty Total TotalCost Cost Total Cost Total Cost Total Cost
REPLACEMENT BUSES 77-Passenger 25 $2,697,000 24 $2,666,784 25 $2,861,250 24 $2,829,216 23 $2,792,683 $13,846,933 SpEd 7 $758,268 7 $781,018 7 $804,447 7 $828,583 7 $853,440 $4,025,756 Total Replacement Buses 32 $3,455,268 31 $3,447,802 32 $3,665,697 31 $3,657,799 30 $3,646,123 $17,872,689
ADDITIONAL BUSES 77-Passenger 2 $215,760 1 $ 111,116 1 $114,450 1 $117,884 1 $121,421 $680,631 SpEd 2 $216,648 1 $ 111,574 1 $114,921 1 $118,369 1 $121,920 $683,432 Total Additional Buses 4 $432,408 2 $ 222,690 2 $229,371 2 $236,253 2 $243,341 $1,364,063
ANCILLARY BUS EQUIPMENT (Cameras) $75,000 $75,000 $54,000 $55,000 $60,000 $319,000
BUS ENGINE REPLACEMENT 1 $25,000 2 $50,500 2 $50,500 2 $50,500 2 $50,500 $227,000
TOTAL $3,987,676 $3,795,992 $ 3,999,568 $3,999,552 $3,999,964 $19,782,752
SCPS FY 2020 School Board Approved Budget 108
FINANCIAL SECTION
CIP Plan Details - Technology
FY 2020 Description Amount Replacement Computer (Desktops + Laptops, Devices) $ 1,075,520.00 Replacement MDF Network Switch $ 960,000.00 Replacement Data Domain $ 480,000.00 Safety/Security Update $ 500,000.00 Replacement Distributed Core Switches $ 126,000.00 Annual Total $ 3,141,520.00
FY 2021 Description Amount School File Server $ 216,000.00 Replacement Computer (Desktops + Laptops, Devices) $ 578,430.00 Multi-Function Printer Refresh $ 105,000.00 Replacement 3Par SAN #1 & #2 $ 700,000.00 Replacement SAN Core Switches $ 96,000.00 Hardware refresh $ 36,000.00 Infrastructure upgrades $ 18,000.00 Personalized Learning $ 380,494.00 Wiring closet UPS Replacement $ 180,000.00 Annual Total $ 2,309,924.00
FY 2022 Description Amount Replacement Computer (Desktops + Laptops, Devices) $ 1,559,260.00 Replacement LAN Switches $ 840,000.00 Access Points 1 of 2 $ 900,000.00 Replacement PoE LAN Switches $ 360,000.00 Annual Total $ 3,659,260.00
FY 2023 Description Amount Replacement Wireless Controllers $ 170,000.00 Access Points 2 of 2 $ 900,000.00 School File Servers $ 228,000.00 Replacement Computer (Desktops + Laptops, Devices) $ 1,285,030.00 Datacenter Core Switch Replacement $ 560,000.00 Annual Total $ 3,143,030.00
FY 2024 Description Amount Replacement Computer (Desktops + Laptops, Devices) $ 200,000.00 Infrastructure upgrade (drops+fiber) $ 50,000.00 Multimedia Replacements $ 100,000.00 Camera Servers Refresh $ 400,000.00 Voip System/Servers Refresh $ 500,000.00 School Servers Refresh $ 600,000.00 Blade Servers $ 80,000.00 Annual Total $ 1,930,000.00 Grand Total FY20-FY24 $ 14,183,734.00
SCPS FY 2020 School Board Approved Budget 109
FINANCIAL SECTION
CIP Plan Details - Maintenance
SUMMARY TOTAL $ 87,492,500 $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 SCHOOL/PROJECT DESCRIPTION EST. COST 2019-2020 2020-2021 2021-2022 2022 - 2023 2023 - 2024 YEAR BUILT FY-2 0 FY-2 1 FY-2 2 FY - 2 3 FY - 2 4 BATTLEFIELD ELEMENTARY - 1975 Upgrade 7 air handler units and controls $ 800,000 $ 800,000 Expand playground $ 45,000 $ 45,000 Replace intercom system $ 150,000 $ 150,000 Upgrade bathrooms in old section $ 300,000 $ 300,000 Rebuild air cool chiller in new section $ 40,000 $ 40,000 Replace case work in old section $ 100,000 $ 100,000 BERKELEY ELEMENTARY - 1962 Replace roof on cafateria $ 175,000 $ 175,000 Led lighting upgrade $ 350,000 $ 350,000 Add aditional site lighting $ 75,000 $ 75,000 Roof replacement $ 550,000 $ 550,000 Upgrade glazing on k building windows $ 35,000 $ 35,000 Pave visitor parking $ 200,000 $ 200,000 Replace 2 grease traps $ 40,000 $ 40,000 BROCK ROAD ELEMENTARY - 1994 Replace rubber membrane roof $ 400,000 $ 400,000 Overlay bus loop and rear parking lot $ 350,000 $ 350,000 CEDAR FOREST ELEMENTARY - 2008 Retrofit gym lights to LED $ 20,000 $ 20,000 Carpet replacement $ 60,000 $ 60,000 Side walk and curb repair $ 125,000 $ 125,000 CHANCELLOR ELEMENTARY - 1939 Upgrade 4 bathrooms $ 160,000 $ 160,000 Replace chiller $ 80,000 $ 80,000 Upgrade front entrance parking access $ 450,000 $ 450,000 Retrofit gym lights $ 20,000 $ 20,000 COURTHOUSE ROAD ELEMENTARY - 1993 Replace fire alarm panel $ 45,000 $ 45,000 Side walk and curb repair $ 75,000 $ 75,000 Replace intercom system $ 150,000 $ 150,000 Overlay bus loop $ 375,000 $ 375,000 Interior light retro-fit from fluorescent to LED $ 450,000 $ 450,000 Replace shingles $ 250,000 $ 250,000 COURTLAND ELEMENTARY - 1986 Overlay front parking lot $ 300,000 $ 300,000 Chiller rebuild $ 40,000 $ 40,000 Replace 2 grease traps $ 10,000 $ 10,000 HARRISON ROAD ELEMENTARY - 2001 Overlay of bus loop and parking lot $ 350,000 $ 350,000 Side walk and curb repair $ 120,000 $ 120,000 Upgrade compressor and valves on dry system $ 200,000 $ 200,000 Replace gym lights to LED $ 20,000 $ 20,000 Carpet to tile replacement $ 20,000 $ 20,000
SCPS FY 2020 School Board Approved Budget 110
FINANCIAL SECTION
CIP Plan Details – Maintenance (continued)
SUMMARY TOTAL $ 87,492,500 $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 SCHOOL/PROJECT DESCRIPTION EST. COST 2019-2020 2020-2021 2021-2022 2022 - 2023 2023 - 2024 YEAR BUILT FY-2 0 FY-2 1 FY-2 2 FY - 2 3 FY - 2 4 LEE HILL ELEMENTARY - 1978 Replace grease trap $ 40,000 $ 40,000 Interior light retro-fit from fluorescent to LED $ 450,000 $ 450,000 Replace intercom system $ 150,000 $ 150,000 Upgrade bathrooms in old section $ 350,000 $ 175,000 $ 175,000 Rebuild air cool chiller for multi-purpose room $ 55,000 $ 55,000 LIVINGSTON ELEMENTARY - 1961 Overlay bus loop and parking lot $ 350,000 $ 350,000 Upgrade glazing on k building windows $ 35,000 $ 35,000 Replace intercom system $ 150,000 $ 150,000 Repair and replace concreate $ 75,000 $ 75,000 Upgrade bathrooms in old section $ 200,000 $ 200,000 Overlay blacktop playground $ 50,000 $ 50,000 Add exterior lighting $ 75,000 $ 75,000 Interior light retro-fit from fluorescent to LED $ 425,000 $ 425,000 Replace RTU's on K building $ 70,000 $ 70,000 PARKSIDE ELEMENTARY - 1993 Rebuild air cool chiller $ 50,000 $ 50,000 Add space for parent pick up $ 350,000 $ 350,000 Upgrade compressor and valves on dry system $ 200,000 $ 200,000 Replace intercom system $ 150,000 $ 150,000 Overlay both parking areas $ 450,000 $ 450,000 Upgrade gym lights to LED $ 20,000 $ 20,000 Upgrade dry system $ 60,000 $ 60,000 Carpet to tile replacement $ 40,000 $ 20,000 $ 20,000 RIVERVIEW ELEMENTARY - 1993 Replace ballasted membrane roof $ 425,000 $ 425,000 Replace backflow $ 75,000 $ 75,000 Replace intercom system $ 150,000 $ 150,000 Upgrade Hvac controls $ 250,000 $ 250,000 Boiler replacement $ 250,000 $ 125,000 $ 125,000 Upgrade HVAC system $ 400,000 $ 300,000 $ 100,000 Interior light retro-fit from fluorescent to LED $ 450,000 $ 450,000 Repair and upgrade sidewalks $ 100,000 $ 100,000 ROBERT E. LEE ELEMENTARY - 1950 Replace tile in multipurpose $ 35,000 $ 35,000 Replace intercom system $ 150,000 $ 150,000 Replace grease traps $ 40,000 $ 40,000 Side walk and curb repair $ 75,000 $ 75,000 Upgrade 4 bathrooms in addition $ 200,000 $ 200,000 SALEM ELEMENTARY - 1978 Cafeteria and library roof replacement $ 400,000 $ 400,000 Upgrade bathrooms in old section $ 300,000 $ 300,000 Rebuild air cooled chiller $ 55,000 $ 55,000 Upgrade case work in front office for security $ 350,000 $ 350,000 Replace grease traps $ 40,000 $ 40,000 Carpet to tile replacement $ 60,000 $ 40,000 $ 20,000 SMITH STATION ELEMENTARY - 1991 Concrete repair to side walks $ 45,000 $ 45,000 Overlay bus loop $ 300,000 $ 300,000 Resurface front parking lot $ 400,000 $ 400,000
SCPS FY 2020 School Board Approved Budget 111
FINANCIAL SECTION
CIP Plan Details – Maintenance (continued)
SUMMARY TOTAL $ 87,492,500 $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 SCHOOL/PROJECT DESCRIPTION EST. COST 2019-2020 2020-2021 2021-2022 2022 - 2023 2023 - 2024 YEAR BUILT FY-2 0 FY-2 1 FY-2 2 FY - 2 3 FY - 2 4 SPOTSWOOD ELEMENTARY - 1965 Rebuild air cooled chiller $ 55,000 $ 55,000 Replace sewer line from D building $ 250,000 $ 250,000 Interior light retro-fit from fluorescent to LED $ 425,000 $ 425,000 Replace intercom system $ 150,000 $ 150,000 Replace case work in old section $ 500,000 $ 250,000 $ 250,000 Upgrade bathrooms in old section $ 500,000 $ 250,000 $ 250,000 Upgrade stage $ 200,000 $ 200,000 Upgrade glazing on k building windows $ 35,000 $ 35,000 Office renovation and access control $ 350,000 $ 350,000 W ILDERNESS ELEMENTARY - 1998 Concrete repair to curb and gutter $ 50,000 $ 50,000 Replace intercom system $ 150,000 $ 150,000 Replace valves in Sprinkler system $ 60,000 $ 60,000 Upgrade dry system compressor and valves $ 200,000 $ 200,000 Overlay both parking areas $ 500,000 $ 500,000 Replace fire alarm panel $ 25,000 $ 25,000 Carpet to tile replacement $ 60,000 $ 40,000 $ 20,000 BATTLEFIELD MIDDLE - 1978 Overlay and paving repair $ 480,000 $ 480,000 Side walk and curb repair $ 250,000 $ 250,000 Upgrade art classroom 125000 $ 125,000 $ 125,000 Replace lockers in locker room $ 200,000 $ 200,000 Upgrade guidence area $ 250,000 $ 250,000 Replace intercom system $ 150,000 $ 150,000 Upgrade fields $ 150,000 $ 150,000 Pave roads to ball fields $ 40,000 $ 40,000 Replace grease trap $ 10,000 $ 10,000 Carpet to tile replacement $ 100,000 $ 100,000 CHANCELLOR MIDDLE - 1988 Carpet and tile replacement $ 60,000 $ 30,000 $ 30,000 Repair and replace fencing $ 75,000 $ 75,000 Roof replacement $ 600,000 $ 600,000 Side walk and curb repair $ 125,000 $ 125,000 Overlay and paving repair $ 500,000 $ 500,000 Paint exterior $ 200,000 $ 200,000 FREEDOM MIDDLE - 2003 Rebuild 2 water cooled chillers $ 120,000 $ 120,000 Upgrade gym lights to LED $ 20,000 $ 20,000 Replace intercom system $ 150,000 $ 150,000 Overlay both parking areas $ 650,000 $ 650,000 Side walk and curb repair $ 125,000 $ 125,000 Replace carpet $ 100,000 $ 100,000 Upgrade road to ball fields $ 75,000 $ 75,000
SCPS FY 2020 School Board Approved Budget 112
FINANCIAL SECTION
CIP Plan Details – Maintenance (continued)
SUMMARY TOTAL $ 87,492,500 $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 SCHOOL/PROJECT DESCRIPTION EST. COST 2019-2020 2020-2021 2021-2022 2022 - 2023 2023 - 2024 YEAR BUILT FY-2 0 FY-2 1 FY-2 2 FY - 2 3 FY - 2 4 NI RIVER MIDDLE - 1999 Concrete replacement / repair $ 75,000 $ 75,000 Replace intercom system $ 150,000 $ 150,000 Upgrade site lighting $ 80,000 $ 80,000 Flooring replacement and repairs $ 200,000 $ 100,000 $ 100,000 Overlay all asphalt $ 700,000 $ 700,000 POST OAK MIDDLE - 2006 Replace carpet $ 60,000 $ 20,000 $ 20,000 $ 20,000 Pave bus loop and parking $ 400,000 $ 400,000 Sidewalk and concrete repair $ 200,000 $ 200,000 Upgrade and repair athletic fields $ 200,000 $ 200,000 Rebuild 2 water cooled chillers $ 120,000 $ 120,000 SPOTSYLVANIA MIDDLE - 1968 Move and set up modulars $ 150,000 $ 150,000 Renovation and expansion of school $ 28,000,000 $ 18,000,000 $ 10,000,000 Add site lighting $ 100,000 $ 100,000 THORNBURG MIDDLE - 1994 Interior light retro-fit from fluorescent to LED $ 600,000 $ 600,000 Replace intercom system $ 150,000 $ 150,000 Reuild water cooled chiller $ 200,000 $ 200,000 Resurface track $ 135,000 $ 135,000 Roof replacement $ 850,000 $ 850,000 CHANCELLOR HIGH - 1987 Roof replacement $ 775,000 $ 775,000 Upgrade concessions area in field house $ 75,000 $ 75,000 Replace lockers in field house $ 200,000 $ 200,000 Replace fixtures in locker rooms in school $ 80,000 $ 80,000 Reaurface access road in front of school $ 650,000 $ 650,000 Replace fixtures in field house bathrooms $ 80,000 $ 80,000 Overlay parking lot and bus loop $ 350,000 $ 350,000 Upgrade HVAC and Controls $ 2,600,000 $ 2,600,000 Artificial turf for stadium $ 800,000 $ 800,000 Paint exterior $ 325,000 $ 325,000 Replace generator for Middle and High school $ 350,000 $ 350,000 COURTLAND HIGH - 1980 Renovation and expansion of school $ 10,290,000 $ 10,290,000 Upgrade baseball field $ 125,000 $ 125,000 MASSAPONAX HIGH - 1998 Remove Lockers repair concrete phase 2 $ 150,000 $ 150,000 Replace intercom system $ 150,000 $ 150,000 Rebuild Chiller $ 75,000 $ 75,000 Replace heat exchanger $ 250,000 $ 250,000 Replace boiler in field house $ 80,000 $ 80,000 Replace fixtures in locker rooms of school $ 60,000 $ 60,000 Replace fixtures in field house bathrooms $ 60,000 $ 60,000 Renovation of space for instruction $ 300,000 $ 150,000 $ 150,000 Artificial turf for stadium $ 800,000 $ 800,000 Overlay all asphalt $ 1,300,000 $ 1,300,000
SCPS FY 2020 School Board Approved Budget 113
FINANCIAL SECTION
CIP Plan Details – Maintenance (continued)
SUMMARY TOTAL $ 87,492,500 $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 SCHOOL/PROJECT DESCRIPTION EST. COST 2019-2020 2020-2021 2021-2022 2022 - 2023 2023 - 2024 YEAR BUILT FY-2 0 FY-2 1 FY-2 2 FY - 2 3 FY - 2 4 RIVERBEND HIGH - 2004 Sidewalk and concrete repair $ 200,000 $ 200,000 Replace carpet $ 100,000 $ 100,000 Resurface tennis courts $ 375,000 $ 375,000 Artificial turf for stadium $ 800,000 $ 800,000 SPOTSYLVANIA HIGH - 1994 Interior light retro-fit from fluorescent to LED $ 600,000 $ 600,000 Storage building $ 225,000 $ 225,000 Replace fixtures in field house bathrooms $ 80,000 $ 80,000 Replace domestic water heater $ 275,000 $ 275,000 Upgrade field house concession area $ 75,000 $ 75,000 Replace fixtures in locker rooms in school $ 80,000 $ 80,000 Replace intercom system $ 150,000 $ 150,000 Add programs $ 300,000 $ 300,000 Paint water tower $ 350,000 $ 350,000 Replace gym bleachers $ 375,000 $ 375,000 Add aditional water tower $ 950,000 $ 950,000 Roof replacement $ 1,500,000 $ 1,500,000 Install water filtration sytem $ 400,000 $ 400,000 Artificial turf $ 800,000 $ 800,000 CAREER & TECH CENTER - 1980 Replace roof on front section $ 450,000 $ 450,000 Upgrade areas for new programs $ 350,000 $ 350,000 Overlay all asphalt $ 525,000 $ 525,000 Replace fire doors $ 100,000 $ 100,000 Upgrade front entrance for security $ 40,000 $ 40,000 Replace switch gear $ 150,000 $ 150,000 JOHN J. WRIGHT E & CC - 1950 Add new well and chemical feed system $ 500,000 $ 500,000 ITT CENTER - 1986
MAINTENANCE COMPLEX - 2009 Replace one 3/4 ton service truck $ 200,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Replace one 3/4 ton service van $ 160,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 Replace one front mount 4x4 mower $ 210,000 $ 30,000 $ 60,000 $ 30,000 $ 30,000 $ 60,000 Chemical lift for water system $ 40,000 $ 40,000 Replace landscape trailers $ 12,000 $ 4,000 $ 4,000 $ 4,000 Replace equipment trailer $ 12,000 $ 12,000 Replace tractor with loader $ 35,000 $ 35,000 Upgrade fueling stations $ 200,000 $ 50,000 $ 150,000 Build additional warehouse space $ 400,000 $ 400,000 Overlay all asphalt $ 500,000 $ 500,000 Replace large air comp $ 40,000 $ 40,000 Replace dump truck $ 120,000 $ 120,000 Replace gator at High schools $ 40,000 $ 10,000 $ 20,000 $ 10,000 Replace one box truck with lift gates $ 80,500 $ 80,500 Purchase two man scissor lift $ 38,000 $ 38,000 Replace bat wing mower $ 20,000 $ 20,000 SCHOOL ADMINISTRATIVE BUILDING - 2004 Head Start Building Running Total $ 87,492,500 $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 By Year Total $ 87,492,500 $ 21,775,500 $ 14,970,000 $ 30,537,000 $ 12,939,000 $ 7,271,000 Revised Date 1-18-19 EST. COST 2019-2020 2020-2021 2021-2022 2022 - 2023 2023 - 2024
SCPS FY 2020 School Board Approved Budget 114
FINANCIAL SECTION
Fund 7 Fleet Service Fund
Fleet Service Fund provides for the day-to-day operations of the Joint Fleet Maintenance Facility with the County. The FY 2020 School Board Approved Budget is $2,912,722, which is $21,522 or .7% higher than the FY 2019 Adopted Budget. The underlying assumptions for projecting costs is based on the number of vehicles being serviced. The revenue trend for the past several years has averaged around $2.6 million. FY 2020 School Board Approved Budget for Salaries and Benefits have increased by approximately $40,296 due to employee compensation increases. Non-compensation costs to include purchased services, other charges, and materials and supplies decreased by ($18,774).
It is the department’s mission to provide quality fleet management services effectively and efficiently while ensuring superior customer satisfaction. The critical function is to consistently achieve and/or exceed customer satisfaction by providing effective and efficient vehicle management services to include safety inspections, scheduled and non- scheduled maintenance and repairs for the countywide fleet of departmental vehicles. The strategic goals and key budget measures of the department are:
• To provide effective and efficient fleet management services • Balance customer expectations with fiscal accountability • Maintain a charging structure that provides sufficient revenue to cover all operational costs • Manage and monitor all fuel dispensing activities • Attract, hire, and retain quality personnel
Over the past decade, the fleet services rates have been revised several times to accommodate market shifts in pricing and other related costs.
FLEET SERVICES ANNUAL RATE CHANGES
Parts Markup Shop Supply Hourly Labor Rate Fiscal Year % Fe e (Light/Heavy)
FY 2009 10% N/A $70/$80
FY 2014 15% N/A $71/$81
FY 2017 N/A N/A $72/$82
FY 2018 20% N/A Increased From $5 to $7 FY 2019 N/A Per Repair Order $74/$84 FY 2020 Approved 25% N/A $76/$86
SCPS FY 2020 School Board Approved Budget 115
FINANCIAL SECTION
Fund 7 Revenue and Expenditure Summary by Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Actual Actual Actual Adopted Approved Variance Change Budget Budget
Revenue
FUND BALANCE $ - $ - $ - $ 87,172 $ - $ (87,172) (100.0%)
Subtotal - - - 87,172 - (87,172) (100.0%)
OTHER FUNDS Fe 2,456,320 2,440,705 2,590,331 2,804,028 2,912,722 108,694 3.9%
Subtotal 2,456,320 2,440,705 2,590,331 2,804,028 2,912,722 108,694 3.9% Grand Total $ 2,456,320 2,440,705 2,590,331 2,891,200 2,912,722 21,522 0.7%
Expenditures
SALARIES/WAGES $ 860,572 921,305 943,177 1,011,767 1,065,573 53,806 5.3% EMPLOYEE BENEFITS 366,719 377,551 392,058 415,211 401,701 (13,510) (3.3%)
Subtotal 1,227,291 1,298,856 1,335,235 1,426,978 1,467,274 40,296 2.8%
PURCHASED SERVICES $ 112,414 84,452 128,228 161,727 159,216 (2,511) (1.6%) OTHER CHARGES 89,212 80,171 86,480 99,931 101,142 1,211 1.2% MATERIALS & SUPPLIES 982,907 974,280 1,039,218 1,115,392 1,142,947 27,555 2.5% CAPITAL OUTLAY 38,225 12,891 31,793 87,172 42,143 (45,029) (51.7%)
Subtotal 1,222,759 1,151,794 1,285,719 1,464,222 1,445,448 (18,774) (1.3%) DEPRECIATION Fe - - 360,196 - - - 0.0%
Subtotal - - 360,196 - - - 0.0% Grand Total $ 2,450,050 $ 2,450,650 $ 2,981,151 $ 2,891,200 $ 2,912,722 $ 21,522 0.7%
SCPS FY 2020 School Board Approved Budget 116
FINANCIAL SECTION
Fund 7 Expenditure Summary By Object Fund 7 CAPITAL OUTLAY, Total Budget $42,143 , 1.45% $2,912,722 SALARIES/WAGES, $1,065,573 , 36.58% MATERIALS & SUPPLIES, $1,142,947 , 39.24%
EMPLOYEE BENEFITS, OTHER CHARGES, $401,701 , 13.79% $101,142 , 3.47%
PURCHASED SERVICES, $159,216 , 5.47%
SALARIES/WAGES EMPLOYEE BENEFITS PURCHASED SERVICES OTHER CHARGES MATERIALS & SUPPLIES CAPITAL OUTLAY
Serena McGowan, 12th Grade Student, Massaponax High School Charcoal Art
SCPS FY 2020 School Board Approved Budget 117
FINANCIAL SECTION
Fund 7 Joint Fleet Maintenance Services Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 3400 VEHICLE MAINTENANCE SVCS 1110 COMP OF DIRECTORS $ 112,324 $ 114,571 $ 116,863 $ 119,201 $ 125,162 $ 5,961 5.0% 1150 COMP OF CLERICAL STAFF 67,024 83,545 85,524 117,472 123,347 5,875 5.0% 1165 COMP OF MECHANICS 674,945 721,224 735,658 765,394 807,364 41,970 5.5% 1260 COMP OF MECHANICS - O/T 6,280 1,965 5,133 3,500 3,500 - 0.0% 1600 COMP - SUPPLEMENTS - - - 6,200 6,200 - 0.0% 2100 FICA 61,897 66,630 67,910 71,198 76,788 5,590 7.9% 2210 VRS (PLAN 1 & 2) 69,038 65,287 70,334 71,274 73,261 1,987 2.8% 2220 VRS (HYBRID) 13,076 13,376 13,643 13,509 18,860 5,351 39.6% 2300 HOSPITALIZATION 168,305 176,957 185,402 195,902 169,635 (26,267) (13.4%) 2301 RETIREE HEALTH INSURANCE 23,268 22,758 24,926 29,120 29,120 - 0.0% 2303 RETIREE PRESCRI DRUG PROG - - 317 - - - 0.0% 2310 DENTAL INSURANCE 9,995 10,626 8,793 9,425 7,937 (1,488) (15.8%) 2311 RETIREE DENTAL INSURANCE 1,150 1,109 1,113 1,370 1,370 - 0.0% 2400 GROUP LIFE INSURANCE 10,102 12,051 12,293 13,117 13,829 712 5.4% 2500 DISABILITY INS (PLAN 1&2) 1,851 1,919 1,949 2,122 2,091 (31) (1.5%) 2510 DISABILITY INS (HYBRID) 528 667 680 708 843 135 19.0% 2750 RETIREE HEALTH CREDIT 2,296 2,449 2,772 2,776 3,277 501 18.0% 2810 ANNUAL LEAVE PAYOFF 5,212 3,722 1,926 4,690 4,690 - 0.0% 3000 PURCHASED SERVICES 90,990 64,793 108,751 136,300 97,883 (38,417) (28.2%) 3001 PROFESSIONAL IMPROVEMENT - - - 2,804 2,804 - 0.0% 3017 UNIFORM RENTALS 3,956 3,601 3,804 4,500 4,500 - 0.0% 3310 REPAIRS TO EQUIPMENT 3,685 1,862 1,051 3,500 25,000 21,500 614.3% 3320 MAINTENANCE CONTRACTS 13,783 14,197 14,623 14,623 29,029 14,406 98.5% 5101 ELECTRICITY 74,415 61,200 61,659 75,000 75,000 - 0.0% 5102 FUEL OIL/GAS 7,083 10,856 15,929 15,000 15,000 - 0.0% 5103 WATER/SEWAGE FEES 5,189 5,589 5,676 4,389 5,600 1,211 27.6% 5203 TELEPHONE - - - 1,043 1,043 - 0.0% 5309 FLEET INSURANCE 999 1,059 1,500 1,600 1,600 - 0.0% 5401 LEASE/RENTALS 1,037 968 1,217 2,300 2,300 - 0.0% 5500 TRAVEL - - - 100 100 - 0.0% 5801 DUES/LICENSES 489 499 499 499 499 - 0.0% 6001 OFFICE SUPPLIES 1,464 1,284 1,665 1,500 1,500 - 0.0% 6008 GASOLINE/OIL/LUBRICANTS 4,726 5,229 6,211 10,000 10,000 - 0.0% 6009 REPAIR PARTS/SUPPLIES 663,172 667,240 740,674 769,287 796,342 27,055 3.5% 6012 OTHER OPERATING SUPPLIES 7,891 8,265 9,095 14,296 14,296 - 0.0% 6015 COMPUTER SUPPL/SOFTWARE 3,165 975 2,175 2,545 2,545 - 0.0% 6017 UNIFORMS 388 1,029 701 1,000 1,000 - 0.0% 6028 TIRES & TUBES - NEW 180,660 158,627 176,660 190,000 190,000 - 0.0% 6029 TIRES - RECAPPED 59,326 62,347 48,150 62,000 62,000 - 0.0% 6030 CLEANING SUPPLIES 1,672 912 1,824 1,500 2,000 500 33.3% 6049 FLUIDS/LUBRICANTS 60,196 68,243 52,062 63,000 63,000 - 0.0% 6500 DONATIONS-SPECIAL PROGRAM 247 129 - 264 264 - 0.0% 8100 REPLACEMENT EQUIPMENT 38,225 12,891 31,793 43,970 22,500 (21,470) (48.8%) 8200 NEW EQUIPMENT - - - 43,202 19,643 (23,559) (54.5%) Grand Total $ 2,450,050 $ 2,450,650 $ 2,620,955 $ 2,891,200 $ 2,912,722 $ 21,522 0.7%
SCPS FY 2020 School Board Approved Budget 118
SUPPLEMENTAL SECTION
Supplemental Section
SCPS FY 2020 School Board Approved Budget 119
SUPPLEMENTAL SECTION
Student Demographics
Student demographics by ethnicity is reported to the Virginia Department of Education as part of the Annual Fall Membership and ADM submissions. Our student population is constantly evolving and becoming more diversified. The most current ethnic composition of Spotsylvania County Public Schools is shown below.
Spotsylvania County Public Schools Demographics
7 Two or more races 6 3
54 White 64 66
19 Black or African American 19 20
3 Asian 3 3 Hispanic/ 17 11 of any Race 8
0 10 20 30 40 50 60 70
Hispanic/ Black or African Two or more Asian White of any Race American races 2018-19 17 3 19 54 7 2013-14 11 3 19 64 6
2008-09 8 3 20 66 3
SCPS FY 2020 School Board Approved Budget 120
SUPPLEMENTAL SECTION
Average Daily Membership (ADM)
ADM is used by the Virginia Department of Education (VDOE) to determine how much state funding is distributed to school divisions. ADM is determined by dividing the total aggregate daily membership by the number of days school was in session. ADM is critical to the budgeting process. Over or underestimating ADM can result in an unfavorable fiscal impact. The SCPS Finance Departments is conservative when projecting the ADM figures. The ADM projection numbers are updated as needed for accurate budget forecasting. Below is the division ADM trend data.
Student Enrollment
The Student Enrollment count is taken each year at the beginning of the school year for “all” students enrolled in the division as of September 30th. It is used by the division for CIP and building capacity analysis. Student Enrollment is a snapshot at a given point of time and does not take into consideration the fluctuations in the student population throughout the school year. Fall enrollment includes Head Start and Preschool (approx 400) students who are not considered by the state in funding via the Basic Aide Average Daily Membership (ADM) funding formula. ADM factors in possible loss of students between Oct and March. Student enrollment does not.
Difference Difference Fiscal Projected Actual Projected to Year Over Year as of October 1 as of October 1 Actual Year Actual FY14 23,855 23,773 -82 FY15 23,855 23,817 -38 44 FY16 24,085 23,678 -407 -139 FY17 23,655 23,592 -63 -86 FY18 23,712 23,814 102 222 FY19 23,896 23,674 -222 -140 FY20 24,009 N/A N/A N/A
SCPS FY 2020 School Board Approved Budget 121
SUPPLEMENTAL SECTION
School Based Allocations (Non Compensation) Trends
FY19 FY20 FY1 5 FY1 6 FY1 7 FY1 8 Adopted Approved School Actual Actual Actual Actual Budget Budget Elementary Schools - Grades K-5 Battlefield $ 68,856 $ 60,899 $ 58,394 $ 60,468 $ 56,288 $ 65,017 Berkeley 45,362 36,678 34,197 38,171 33,773 36,128 Brock Road 78,661 67,964 64,487 79,081 64,451 65,361 Cedar Forest 70,957 63,687 59,623 73,882 60,645 71,553 Chancellor 47,663 38,180 35,720 41,016 35,611 47,960 Courthouse Road 80,285 70,375 66,196 61,883 70,939 76,765 Courtland 59,292 53,536 49,002 61,287 50,153 55,117 Harrison Road 79,265 64,983 67,016 67,221 67,612 75,949 Lee Hill 75,249 56,786 58,956 61,402 57,468 65,638 Livingston 51,325 42,978 39,628 43,711 40,356 45,444 Parkside 71,424 62,902 58,561 63,682 58,859 80,669 Riverview 69,562 59,082 56,626 58,206 54,769 62,831 Robert E. Lee 59,189 48,712 46,333 58,755 45,763 52,579 Salem 68,183 63,880 56,107 62,362 59,914 65,036 Smith Station 79,283 67,423 62,549 68,167 65,739 64,043 Spotswood 62,455 51,644 48,400 50,496 47,705 58,690 Wilderness 74,924 66,964 63,086 68,632 62,246 66,074 Elementary Schools Subtotal $ 1,141,935 $ 976,673 $ 924,881 $ 1,018,422 $ 932,291 $ 1,054,850 Middle Schools - Grades 6-8 Battlefield $ 118,823 $ 99,068 $ 94,646 $ 102,327 $ 94,136 $ 105,585 Chancellor 111,108 101,088 97,677 107,572 95,750 105,167 Freedom 111,287 100,431 96,018 100,596 92,436 102,459 Ni River 99,689 90,952 85,967 91,052 80,647 93,530 Post Oak 104,219 91,968 88,390 107,185 90,507 93,594 Spotsylvania 112,474 102,800 98,134 106,092 96,842 111,638 Thornburg 95,981 88,769 83,273 89,226 79,623 95,742 Middle Schools Subtotal $ 753,581 $ 675,076 $ 644,105 $ 704,049 $ 629,941 $ 707,714 High Schools - Grades 9-12 Chancellor $ 176,460 $ 165,374 $ 157,027 $ 170,363 $ 154,947 $ 192,985 Courtland 170,350 163,765 149,025 152,245 145,928 182,286 Massaponax 215,548 206,385 191,352 201,222 183,046 251,518 Riverbend 219,492 213,346 203,857 203,255 190,523 241,430 Spotsylvania 169,049 152,589 155,647 156,117 141,443 181,166 Spotsylvania Career & Technical Center 80,982 83,554 80,724 84,858 82,759 87,759 High Schools Subtotal $ 1,031,881 $ 985,013 $ 937,632 $ 968,059 $ 898,646 $ 1,137,144 Grand Total $ 2,927,397 $ 2,636,762 $ 2,506,618 $ 2,690,530 $ 2,460,878 $ 2,899,709
SCPS FY 2020 School Board Approved Budget 122
SUPPLEMENTAL SECTION
Student Support Services - Students with Disabilities Enrollment Trends
Student with Disabilities Enrollment Trends
12/1/2007 12/1/2008 12/1/2009 12/1/2010 12/1/2011 12/1/2012 12/1/2013 12/1/2014 12/1/2015 12/1/16 12/1/17 12/1/18 Disability Category Students Students Students Students Students Students Students Students Students Students Students Students Intellectual Disabilities (ID) 176 178 176 156 151 147 142 138 151 151 165 186 Hearing Impairments (HI) 33 25 33 29 28 22 20 21 23 30 30 29 Speech or Language Impairments (SLI) 551 600 578 574 580 520 512 538 533 539 557 591 Visual Impairments (VI) 8 12 17 17 13 15 18 13 12 10 9 8 Emotional Disturbance (ED) 205 187 165 153 153 157 152 161 173 175 184 178 Orthopedic Impairments (OI) 16 21 21 23 19 18 21 18 18 18 14 10 Other Health Impairments (OHI) 442 452 430 428 437 446 484 499 545 568 588 647 Specific Learning Disabilities (SLD) 1,207 1,107 1,007 925 898 839 844 832 823 786 811 788 Deaf-Blindness (DB) 0 0 0 1 1 1 3 2 2 2 2 2 Multiple Disabilities (MD) 20 26 24 27 30 37 31 32 29 35 37 40 Autis m (AUT) 137 178 206 216 226 252 270 293 322 372 420 445 Traumatic Brain Injury (TBI) 6 5 6 5 5 7 6 6 6 6 7 7 Developmental Delay (DD) 218 86 89 125 135 162 180 203 197 189 211 229 Severe Disability (SD) Retired 2009 27 30 30 19 11 0 0 0 0 0 0 0
Total 3,046 2,907 2,782 2,698 2,687 2,623 2,683 2,756 2,834 2,881 3,035 3,160
Student with Disabilities Enrollment Trends
(6 Years)
3,200 3,160
3,100 3,035
3,000
2,881 2,900 2,834
2,756 2,800 2,683 2,700
2,600
Total SPED Students Enrolled 2,500
2,400 12/1/2013 12/1/2014 12/1/2015 12/1/16 12/1/17 12/1/18 Students Students Students Students Students Students Totals Shown as of December 1
SCPS FY 2020 School Board Approved Budget 123
SUPPLEMENTAL SECTION
Student Support Services Funding Trends
Fiscal Expenditure Year Budget
2013 Actual $ 31,833,743
2014 Actual $ 32,809,623
2015 Actual $ 34,980,733
2016 Actual $ 37,525,044
2017 Actual $ 40,117,178
2018 Actual $ 41,549,596
2019 Adopted $ 44,736,629
2020 Approved $ 47,842,552
SPED 6 Year Funding Trends
$51,000,000 $47,842,552 $44,736,629 $41,549,596 $40,117,178 $41,000,000 $37,525,044
$31,000,000
$21,000,000
$11,000,000
$1,000,000 2016 2017 2018 2019 2020 Actual Actual Actual Adopted Approved
SCPS FY 2020 School Board Approved Budget 124
SUPPLEMENTAL SECTION
Special Ed - All Funds Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget
1100 CLASSROOM INSTRUCTION 1121 COMP OF TEACHERS $ 13,957,009 $ 14,396,874 $ 14,237,793 $ 15,516,861 $ 16,934,424 $ 1,417,563 9.1% 1123 COORDINATOR 150,529 151,472 137,975 147,216 154,579 7,363 5.0% 1141 COMP OF TEACHER ASS'TS 5,344,103 6,153,450 6,044,547 5,283,608 5,804,861 521,253 9.9% 1147 EDUCATIONAL DIAGNOSTICIAN 74,432 79,719 - - - - 0.0% 1151 HOURLY PARA - - - 1,182,427 1,182,427 - 0.0% 1520 COMP OF SUB TEACHERS 435,447 396,888 504,352 469,630 469,630 - 0.0% 1610 SUPPLEMENTAL PAY 32,842 11,483 2,617 30,833 30,833 - 0.0% 2100 FICA 1,428,969 1,516,186 1,498,125 1,590,346 1,760,123 169,777 10.7% 2210 VRS (PLAN 1 & 2) 2,216,140 2,169,943 2,268,685 2,452,055 2,467,071 15,016 0.6% 2220 VRS (HYBRID) 315,936 528,035 735,109 758,528 1,015,279 256,751 33.8% 2300 HOSPITALIZATION 3,634,553 4,096,218 4,305,452 4,515,273 4,463,742 (51,531) (1.1%) 2310 DENTAL INSURANCE 213,630 248,300 198,602 219,535 215,602 (3,933) (1.8%) 2400 GROUP LIFE INSURANCE 214,538 240,932 241,574 268,230 290,936 22,706 8.5% 2500 DISABILITY INS (PLAN 1&2) 44,145 41,172 38,513 43,183 43,228 45 0.1% 2510 DISABILITY INS (HYBRID) 7,450 12,012 14,848 15,895 21,146 5,251 33.0% 2750 RETIREE HEALTH CREDIT 191,075 204,219 226,695 245,708 266,506 20,798 8.5% 3000 PURCHASED SERVICES 900,410 963,314 1,289,122 1,247,202 1,267,504 20,302 1.6% 3001 PROFESSIONAL IMPROVEMENT 478 - - - - - 0.0% 3002 PRINTING/BINDING 25 265 143 724 724 - 0.0% 5401 LEASE/RENTALS 430 - - - - - 0.0% 5500 TRAVEL 17,596 23,111 17,353 40,201 40,201 - 0.0% 6000 MATERIALS & SUPPLIES 141,105 178,860 117,279 151,437 152,976 1,539 1.0% 6034 ASSISTIVE TECHNOLOGY 7,006 37,145 26,677 32,300 44,300 12,000 37.2% Total 29,327,849 31,449,597 31,905,459 34,211,192 36,626,093 2,414,901 7.1% 1220 SCHOOL SOCIAL WORKERS SVC 1134 COMP OF SOCIAL WORKERS 927,396 965,243 1,040,447 1,242,134 2,085,870 843,736 67.9% 1600 COMP - SUPPLEMENTS 2,116 2,116 2,099 2,116 2,223 107 5.0% 1610 SUPPLEMENTAL PAY 6,502 7,600 9,616 5,382 5,382 - 0.0% 2100 FICA 67,534 70,020 75,209 86,509 150,620 64,111 74.1% 2210 VRS (PLAN 1 & 2) 111,838 119,573 135,242 172,140 263,313 91,173 53.0% 2220 VRS (HYBRID) 18,359 20,234 22,946 22,958 64,100 41,142 179.2% 2300 HOSPITALIZATION 145,435 170,307 199,821 251,623 355,461 103,838 41.3% 2310 DENTAL INSURANCE 8,653 10,584 10,445 13,294 16,269 2,975 22.4% 2400 GROUP LIFE INSURANCE 11,085 12,423 12,700 16,300 27,354 11,054 67.8% 2500 DISABILITY INS (PLAN 1&2) 2,090 2,112 2,150 2,862 4,346 1,484 51.9%
SCPS FY 2020 School Board Approved Budget 125
SUPPLEMENTAL SECTION
Special Ed - All Funds Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 2510 DISABILITY INS (HYBRID) 434 456 465 483 1,349 866 179.3% 2750 RETIREE HEALTH CREDIT 9,883 10,534 11,925 14,931 25,057 10,126 67.8% 3000 PURCHASED SERVICES 220,364 310,260 444,315 498,800 50,800 (448,000) (89.8%) 5500 TRAVEL 13,602 13,510 15,500 8,468 8,468 - 0.0% 6000 MATERIALS & SUPPLIES 1,143 1,425 1,245 1,184 3,184 2,000 168.9% Total 1,546,432 1,716,397 1,984,125 2,339,184 3,063,795 724,611 31.0% 1230 HOMEBOUND INSTRUCTION 1121 COMP OF TEACHERS - - 35,621 44,455 - (44,455) (100.0%) 2100 FICA - - 2,624 3,242 - (3,242) (100.0%) 2220 VRS (HYBRID) - - 5,813 6,971 - (6,971) (100.0%) 2300 HOSPITALIZATION - - 6,776 7,760 - (7,760) (100.0%) 2310 DENTAL INSURANCE - - 248 297 - (297) (100.0%) 2400 GROUP LIFE INSURANCE - - 467 582 - (582) (100.0%) 2510 DISABILITY INS (HYBRID) - - 118 147 - (147) (100.0%) 2750 RETIREE HEALTH CREDIT - - 438 533 - (533) (100.0%) Total - - 52,104 63,987 - (63,987) (100.0%) 1310 IMPROVEMT OF INSTRUCTION 1110 COMP OF DIRECTORS 126,433 128,962 242,835 247,692 246,284 (1,408) (0.6%) 1121 COMP OF TEACHERS 71,781 73,217 74,682 77,670 81,554 3,884 5.0% 1123 COORDINATOR 296,755 351,649 269,638 280,425 236,093 (44,332) (15.8%) 1124 COMP OF INST SUPERVISORS 92,819 94,676 87,322 92,451 97,074 4,623 5.0% 1150 COMP OF CLERICAL STAFF 239,027 238,581 238,649 248,750 183,409 (65,341) (26.3%) 1600 COMP - SUPPLEMENTS 6,348 6,348 12,438 12,322 10,002 (2,320) (18.8%) 1610 SUPPLEMENTAL PAY 106 588 - 3,253 8,253 5,000 153.7% 2100 FICA 60,709 65,086 67,861 69,898 62,635 (7,263) (10.4%) 2210 VRS (PLAN 1 & 2) 110,868 125,107 139,850 150,420 133,972 (16,448) (10.9%) 2220 VRS (HYBRID) - - (5) - - - 0.0% 2300 HOSPITALIZATION 81,715 95,328 84,675 105,607 85,351 (20,256) (19.2%) 2310 DENTAL INSURANCE 4,693 5,506 3,738 4,760 3,868 (892) (18.7%) 2400 GROUP LIFE INSURANCE 9,416 11,144 11,225 12,568 11,193 (1,375) (10.9%) 2500 DISABILITY INS (PLAN 1&2) 1,987 2,137 2,122 2,514 2,116 (398) (15.8%) 2750 RETIREE HEALTH CREDIT 8,387 9,431 10,540 11,513 10,253 (1,260) (10.9%) 3000 PURCHASED SERVICES 135,979 194,047 307,394 293,729 293,729 - 0.0% 3001 PROFESSIONAL IMPROVEMENT 20,706 26,557 27,061 41,856 41,856 - 0.0% 3002 PRINTING/BINDING 18 416 - - - - 0.0% 3180 LEGAL FEES 188,468 55,429 29,900 44,514 44,514 - 0.0% 3320 MAINTENANCE CONTRACTS 62 - - 720 720 - 0.0% 3600 ADVERTISING - - - 244 244 - 0.0% 3840 REGIONAL TUITION 2,113,881 1,926,305 2,255,818 2,447,794 2,447,794 - 0.0% 5203 TELEPHONE - - - 425 425 - 0.0% 5401 LEASE/RENTALS 2,993 3,157 4,678 6,221 6,221 - 0.0% 5500 TRAVEL 6,567 5,672 4,401 8,833 8,833 - 0.0% 6000 MATERIALS & SUPPLIES 9,965 11,400 6,183 8,021 8,021 - 0.0%
SCPS FY 2020 School Board Approved Budget 126
SUPPLEMENTAL SECTION
Special Ed - All Funds Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 6001 OFFICE SUPPLIES 4,834 7,505 5,716 6,899 6,899 - 0.0% 6042 PARENT EDUCATION SUPPLIES 1,996 720 2,444 1,500 1,500 - 0.0% 6500 DONATIONS-SPECIAL PROGRAM 981 - - 1,000 10,000 9,000 900.0% Total 3,597,495 3,438,968 3,889,164 4,181,599 4,042,813 (138,786) (3.3%) 1410 OFFICE OF THE PRINCIPAL 1123 COORDINATOR 92,596 96,615 96,337 98,264 103,178 4,914 5.0% 1150 COMP OF CLERICAL STAFF 34,733 35,428 36,137 37,598 39,478 1,880 5.0% 2100 FICA 9,079 9,421 9,393 9,681 9,806 125 1.3% 2210 VRS (PLAN 1 & 2) 17,903 19,040 21,620 21,303 22,368 1,065 5.0% 2300 HOSPITALIZATION 18,053 19,828 21,491 20,184 24,846 4,662 23.1% 2310 DENTAL INSURANCE 986 1,109 958 893 1,190 297 33.3% 2400 GROUP LIFE INSURANCE 1,515 1,701 1,735 1,780 1,869 89 5.0% 2500 DISABILITY INS (PLAN 1&2) 326 331 337 344 358 14 4.0% 2750 RETIREE HEALTH CREDIT 1,350 1,439 1,629 1,630 1,712 82 5.0% 5203 TELEPHONE - 797 865 1,325 1,325 - 0.0% Total 176,540 185,710 190,501 193,002 206,130 13,128 6.8% 2220 HEALTH SERVICES 1139 COMP OF THERAPISTS 444,436 405,003 541,388 756,444 813,951 57,507 7.6% 1339 THERAPISTS - PART-TIME 99,830 121,592 159,485 73,836 73,836 - 0.0% 1520 COMP OF SUB TEACHERS - - - 2,000 2,000 - 0.0% 1600 COMP - SUPPLEMENTS 6,311 6,337 6,306 10,580 6,668 (3,912) (37.0%) 2100 FICA 40,931 39,483 48,976 59,629 65,616 5,987 10.0% 2210 VRS (PLAN 1 & 2) 39,307 41,779 47,413 77,671 72,350 (5,321) (6.9%) 2220 VRS (HYBRID) 19,928 18,253 36,577 39,698 42,955 3,257 8.2% 2300 HOSPITALIZATION 49,313 57,279 98,244 140,421 129,754 (10,667) (7.6%) 2310 DENTAL INSURANCE 2,793 3,334 4,426 6,650 6,055 (595) (8.9%) 2400 GROUP LIFE INSURANCE 4,967 5,364 6,743 9,806 9,633 (173) (1.8%) 2500 DISABILITY INS (PLAN 1&2) 797 715 766 1,304 1,411 107 8.2% 2510 DISABILITY INS (HYBRID) 455 417 724 835 904 69 8.3% 2750 RETIREE HEALTH CREDIT 4,424 4,545 6,331 8,983 8,824 (159) (1.8%) 3000 PURCHASED SERVICES 683,428 887,784 597,716 493,697 493,697 - 0.0% 3110 MEDICAL SERVICES 562 441 293 3,702 3,702 - 0.0% 5500 TRAVEL 5,590 4,300 6,949 10,769 10,769 - 0.0% Total 1,403,071 1,596,628 1,562,335 1,696,025 1,742,127 46,102 2.7% 2230 PSYCHOLOGICAL SERVICES 1132 COMP OF PSYCHOLOGISTS 799,005 844,771 1,013,658 1,053,699 1,084,715 31,016 2.9% 1600 COMP - SUPPLEMENTS 2,645 2,645 2,645 2,645 2,778 133 5.0% 2100 FICA 58,719 62,127 74,155 77,513 80,320 2,807 3.6% 2210 VRS (PLAN 1 & 2) 90,149 95,817 137,678 137,355 140,824 3,469 2.5% 2220 VRS (HYBRID) 14,760 21,683 19,774 19,725 20,712 987 5.0% 2300 HOSPITALIZATION 72,474 78,537 122,929 116,819 110,637 (6,182) (5.3%) 2310 DENTAL INSURANCE 4,053 4,510 6,605 7,640 6,152 (1,488) (19.5%) 2400 GROUP LIFE INSURANCE 8,951 10,439 12,638 13,123 13,496 373 2.8%
SCPS FY 2020 School Board Approved Budget 127
SUPPLEMENTAL SECTION
Special Ed - All Funds Expenditure Trends by Function and Object
FY1 6 FY1 7 FY1 8 FY1 9 FY2 0 $ % Function/Object Actual Actual Actual Adopted Approved Variance Change Budget Budget 2500 DISABILITY INS (PLAN 1&2) 1,790 1,793 2,291 2,393 2,415 22 0.9% 2510 DISABILITY INS (HYBRID) 350 488 400 415 436 21 5.0% 2750 RETIREE HEALTH CREDIT 7,973 8,840 11,867 12,021 12,362 341 2.8% 3000 PURCHASED SERVICES 128,935 185,602 64,626 23,980 23,980 - 0.0% 5500 TRAVEL 6,511 4,892 6,289 10,681 10,681 - 0.0% 6000 MATERIALS & SUPPLIES 21,876 21,995 16,783 17,076 17,076 - 0.0% 6500 DONATIONS-SPECIAL PROGRAM 492 460 - 500 500 - 0.0% Total 1,218,682 1,344,600 1,492,340 1,495,585 1,527,084 31,499 2.1%
3100 TRANSP - MGMT & DIRECTION 1123 COORDINATOR 85,391 78,777 96,262 100,152 109,097 8,945 8.9% 1140 COMP-TECHNICAL PERSONNEL - - - - 45,267 45,267 100.0% 1150 COMP OF CLERICAL STAFF - 36,749 41,894 43,587 45,767 2,180 5.0% 2100 FICA 6,007 8,107 9,742 10,072 14,257 4,185 41.6% 2210 VRS (PLAN 1 & 2) 11,975 18,853 22,547 22,538 31,381 8,843 39.2% 2300 HOSPITALIZATION 21,122 30,233 33,969 32,534 40,294 7,760 23.9% 2310 DENTAL INSURANCE 1,208 1,766 1,555 1,488 1,785 297 20.0% 2400 GROUP LIFE INSURANCE 1,014 1,685 1,810 1,883 2,622 739 39.2% 2500 DISABILITY INS (PLAN 1&2) 233 353 378 390 538 148 37.9% 2750 RETIREE HEALTH CREDIT 903 1,426 1,699 1,725 2,402 677 39.2% Total 127,854 177,949 209,856 214,369 293,410 79,041 36.9%
3200 VEHICLE OPERATION SVCS 3420 IN-LIEU-OF TRANSPORTATION 3,458 1,007 1,701 42,826 42,826 - 0.0% 3430 TRANS SERVICE BY CONTRACT 39,715 117,640 171,762 206,800 206,800 - 0.0% Total 43,173 118,646 173,462 249,626 249,626 - 0.0%
6820 TECHNOLOGY -INSTRUCT. SUP 1123 COORDINATOR 58,337 60,942 60,695 63,123 66,280 3,157 5.0% 2100 FICA 4,141 4,326 4,276 4,275 4,912 637 14.9% 2210 VRS (PLAN 1 & 2) 8,202 8,723 9,905 9,898 10,393 495 5.0% 2300 HOSPITALIZATION 11,146 12,352 13,067 12,423 7,760 (4,663) (37.5%) 2310 DENTAL INSURANCE 657 747 608 595 297 (298) (50.0%) 2400 GROUP LIFE INSURANCE 694 780 795 827 868 41 5.0% 2500 DISABILITY INS (PLAN 1&2) 152 154 157 162 168 6 4.0% 2750 RETIREE HEALTH CREDIT 618 660 747 757 795 38 5.1% Total 83,948 88,683 90,250 92,060 91,475 (585) (0.6%) Grand Total $ 37,525,044 $ 40,117,178 $ 41,549,596 $ 44,736,629 $ 47,842,552 $ 3,105,923 6.9%
SCPS FY 2020 School Board Approved Budget 128
SUPPLEMENTAL SECTION
Hourly Rates
Rates for Substitutes/Hourly Employees 2019-2020 Approved Budget FY19 FY20 Department Adopted Approved (Position) (Type) Instructional $ 25.00 $ 30.00 Adult Education Teacher Hourly $ 25.00 $ 30.00 Homebound Teacher Hourly $ 20.00 $ 20.00 Extra/Co Curriculum Interpreting (Level I & Level II Skilled) Hourly $ 25.00 $ 25.00 Extra/Co Curriculum Interpreting (Level III Skilled) Hourly $ 17.57 $ 18.45 Substitute Bookkeeper Hourly $ 16.77 $ 17.60 Substitute Bookkeeper/Secretary Hourly $ 180.76 $ 189.80 Substitute Nurse, Non-Bachelor's Degree Daily $ 203.65 $ 213.83 Substitute Nurse, Bachelor's Degree Daily $ 15.26 $ 16.03 Substitute Secretary Hourly $ 105.00 $ 105.00 Online Blended Facilitator Daily $ 70.00 $ 70.00 Substitute Paraeducator Daily $ 90.00 $ 100.00 Substitute Teacher, Degreed Daily $ 75.00 $ 85.00 Substitute Teacher, Non-degreed Daily $ 180.00 $ 190.00 Substitute Teacher, Long-term, endorsed Daily $ 130.00 $ 140.00 Substitute Teacher, Long-term, non-endorsed Daily $ 25.00 $ 30.00 Summer School Teacher, Librarian, Sub/ Hourly Teacher Hourly $ 13.50 $ 13.50 Summer School Paraeducator/Hourly Paraeducator Hourly $ 25.00 $ 30.00 SOL Remediation Teacher Hourly $ 25.00 $ 25.00 Light & Sound Technician Hourly $ 30.00 $ 30.00 Athletic Trainer Hourly
Administration $ 12.50 $ 12.50 High School Clinic Assistants Hourly Transportation Employee's Hourly Rate Employee's Hourly Rate Activity Route Hourly Employee's Hourly Rate Employee's Hourly Rate Field Trips Hourly Employee's Hourly Rate Employee's Hourly Rate First Aid/CPR Training Hourly Employee's Hourly Rate Employee's Hourly Rate Governor's School Route Hourly $ 10.28 $ 10.80 Non-contracted Bus Aide Hourly $ 16.55 $ 17.37 Non-contracted Bus Driver Hourly Employee's Hourly Rate Employee's Hourly Rate Training Classes Hourly Employee's Hourly Rate Employee's Hourly Rate Vocational Route Hourly Employee's Hourly Rate Employee's Hourly Rate Summer School Driver (Contracted during year) Hourly Employee's Hourly Rate Employee's Hourly Rate Summer School Driver Assistant (Contracted during year) Hourly Employee's Hourly Rate Employee's Hourly Rate Transportation Hotline Hourly $ 7.25 $ 7.25 Bus Driver Training Hourly $ 7.25 $ 7.25 Bus Aide Training Hourly Maintenance $ 11.50 $ 11.50 Maintenance, Part-time grounds keepers Hourly $ 9.50 $ 9.50 Substitute Custodian Hourly $ 10.00 $ 11.50 Hourly Custodian Hourly Food Service $ 9.50 $ 9.50 Café Monitors Hourly
SCPS FY 2020 School Board Approved Budget 129
SUPPLEMENTAL SECTION
Academic & Athletic Stipends
The FY 2020 School Board Approved Budget includes a 5% increase for all Stipends. FY19 FY20 Level Adopted Approved
Elementary School Supplements
Grade Level Chairperson $ 500.00 $ 525.00 Special Education Chairperson $ 1,000.00 $ 1,050.00 Mentor Teacher $ 500.00 $ 525.00 Extra Duty Assignments $ 500.00 $ 525.00
Middle School Supplements Athletic Director $ 2,772.00 $ 2,910.60 Middle School Coach $ 1,500.00 $ 1,575.00 Band $ 1,216.00 $ 1,276.80 Chorus $ 1,216.00 $ 1,276.80 Strings $ 1,216.00 $ 1,276.80 James Farmer Sponsor $ 786.00 $ 825.30 Honor Society Sponsor $ 500.00 $ 525.00 SCA Sponsor $ 500.00 $ 525.00 Year Book Sponsor $ 500.00 $ 525.00 Drama Sponsor $ 500.00 $ 525.00 Subject Area Coordinator $ 1,000.00 $ 1,050.00 Special Education Chairperson $ 1,000.00 $ 1,050.00 Lead Teacher - MS World Languages $ 500.00 $ 525.00 Mentor Teacher $ 500.00 $ 525.00 Webmaster $ 500.00 $ 525.00 Certamen (Latin) $ 500.00 $ 525.00 Debate $ 500.00 $ 525.00
SCPS FY 2020 School Board Approved Budget 130
SUPPLEMENTAL SECTION
Academic & Athletic Stipends (continued)
FY19 FY20 Level Adopted Approved Post Season Game/Events (Per Game) Football $ 71.00 $ 74.55 Field Hockey $ 60.00 $ 63.00 Cross Country $ 49.00 $ 51.45 Basketball $ 49.00 $ 51.45 All Others $ 44.00 $ 46.20
High School Supplements Advanced Placement Coordinators $ 2,000.00 $ 2,100.00 Battle of the Brains $ 1,543.00 $ 1,620.15 Certamen (Latin) $ 500.00 $ 525.00 Debate Team Coach $ 1,500.00 $ 1,575.00 Department Chairperson $ 2,116.00 $ 2,221.80 Drama Director $ 2,539.00 $ 2,665.95 Forensics Coach $ 1,500.00 $ 1,575.00 James Farmer Coordinator $ 2,116.00 $ 2,221.80 James Farmer Sponsor $ 786.00 $ 825.30 Magazine Sponsor $ 1,000.00 $ 1,050.00 Mentor Teacher $ 500.00 $ 525.00 National Honor Society Sponsor $ 1,543.00 $ 1,620.15 Newspaper Sponsor $ 2,101.00 $ 2,206.05 SCA Sponsor $ 2,101.00 $ 2,206.05 Year Book Sponsor $ 2,101.00 $ 2,206.05 Baseball – Assistant $ 2,000.00 $ 2,100.00 Baseball – Head $ 2,500.00 $ 2,625.00 Boys’ Basketball – Assistant $ 2,000.00 $ 2,100.00 Boys’ Basketball – Head $ 3,000.00 $ 3,150.00 Boys' Lacrosse - Head $ 2,500.00 $ 2,625.00 Boys' Lacrosse - Assistant $ 2,000.00 $ 2,100.00 Boys' Soccer – Assistant $ 2,000.00 $ 2,100.00 Boys' Soccer – Head $ 2,500.00 $ 2,625.00 Boys’ Tennis – Head $ 2,000.00 $ 2,100.00 Boys’ Track – Assistant $ 2,000.00 $ 2,100.00 Boys’ Track – Head $ 2,500.00 $ 2,625.00
SCPS FY 2020 School Board Approved Budget 131
SUPPLEMENTAL SECTION
Stipends (continued)
FY19 FY20 Level Adopted Proposed Post Season Game/Events (Per Game) FY19 FY19 Adopted Adopted Cheerleader – Assistant $ 2,000.00 $ 2,100.00 Cheerleader – Head $ 2,500.00 $ 2,625.00 Cheerleader – Competitive Cheer Coach $ 2,000.00 $ 2,100.00 Chorus $ 2,539.00 $ 2,665.95 Cross Country – Assistant (For >30) $ 2,000.00 $ 2,100.00 Cross Country – Head $ 2,500.00 $ 2,625.00 Field Hockey – Assistant $ 2,000.00 $ 2,100.00 Field Hockey – Head $ 2,500.00 $ 2,625.00 Football – Assistant $ 2,500.00 $ 2,625.00 Football – Head $ 3,900.00 $ 4,095.00 Girls’ Basketball – Assistant $ 2,000.00 $ 2,100.00 Girls’ Basketball – Head $ 3,000.00 $ 3,150.00 Girls' Lacrosse - Head $ 2,500.00 $ 2,625.00 Girls' Lacrosse - Assistant $ 2,000.00 $ 2,100.00 Girls' Soccer – Assistant $ 2,000.00 $ 2,100.00 Girls' Soccer – Head $ 2,500.00 $ 2,625.00 Girls’ Tennis – Head $ 2,000.00 $ 2,100.00 Girls’ Track – Assistant $ 2,000.00 $ 2,100.00 Girls’ Track – Head $ 2,500.00 $ 2,625.00 Golf – Head $ 2,000.00 $ 2,100.00 Indoor Track - Assistant $ 1,500.00 $ 1,575.00 Indoor Track - Head $ 2,000.00 $ 2,100.00 Marching Band – Assistant $ 2,101.00 $ 2,206.05 Marching Band – Director $ 3,199.00 $ 3,358.95 Softball – Assistant $ 2,000.00 $ 2,100.00 Softball – Head $ 2,500.00 $ 2,625.00 Strings $ 1,543.00 $ 1,620.15 Swimming – Assistant $ 2,000.00 $ 2,100.00 Swimming - Head $ 2,500.00 $ 2,625.00 Volley Ball – Assistant $ 2,000.00 $ 2,100.00 Volley Ball – Head $ 2,500.00 $ 2,625.00 Webmaster $ 500.00 $ 525.00 Wrestling – Assistant $ 2,000.00 $ 2,100.00 Wrestling – Head $ 2,500.00 $ 2,625.00
SCPS FY 2020 School Board Approved Budget 132
SUPPLEMENTAL SECTION
SCPS FY 2020 School Board Approved Budget 133