School Board Frederick County Approved Budget Public Schools Fiscal Year 2021 Winchester, Virginia 22601 www.frederick.k12.va.us NOTICE OF NON-DISCRIMINATION In compliance with the Executive Order 11246; Title II of the Education Amendments of 1976; Title VI of the Civil Rights Act of 1972; Title IX Regulation Implementing Education Amendments of 1972; Section 504 of the Rehabilitation Act of 1973; and all other Federal and State laws and school policies and regulations, Frederick County Public Schools does not discriminate on the basis of race, color, national origin, religion, sex, age, political affiliation, disability, or veteran status in the education program and activities, or employment and provides equal access to the Boy Scouts and other designated youth groups. It is the intent of Frederick County Public Schools to comply with both the letter and spirit of the law in making certain that discrimination does not exist in its policies, regulations, and operations. Grievance procedures, for Title IX and Section 504, have been established for students, their parents, and employees who feel discrimination has been shown by the school division. All students attending Frederick County Public Schools may participate in education programs and activities, including but not limited to health and physical education, music, career and technical education. Educational programs and services will be designed to meet the varying needs of all students and will not discriminate against any individual for reasons of race, color, national origin, sex, religion, age, political affiliation, disability, or veteran status. Questions concerning the application of this non-discrimination policy may be made to: Title IX Coordinator (Adult Matters) Jennifer Rydholm Executive Director of Human Resources 1415 Amherst Street Winchester, VA 22601 540-662-3888 Title IX Coordinator (Student Matters) Section 504 Coordinator Teresa Ritenour Director of Student Support Services 1415 Amherst Street Winchester, VA 22601 540-662-3888 This Meritorious Budget Award is presented to FREDERICK COUNTY PUBLIC SCHOOLS for excellence in the preparation and issuance of its budget for the Fiscal Year 2019–2020. The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria. Thomas E. Wohlleber, CSRM David J. Lewis President Executive Director The Meritorious Budget Award through the Association of School Business Officials International recognizes school districts that demonstrate excellence in school budget presentation, setting a high standard for transparent budget development. Organization of the Budget Document The Approved Budget document’s format presents the school division’s budget and pertinent information in an organized and comprehensive document to facilitate the reader’s knowledge of the school division’s budget development, management, and processes. It includes financial information for the current budget year and financial information from previous fiscal years. The document’s format follows the standards set forth by the Association of School Business Officials International Meritorious Budget Award Program. The purpose of this budget document is to provide policy information, serve as an operational guide and financial plan, and serve as a comprehensive communication tool for the school division’s stakeholders: students, parents, staff, constituents, and elected officials. The document contains four major sections as listed and defined below. The Executive Summary contains an overview of the Approved Budget and highlights changes planned compared to the prior fiscal year. The Organizational Section includes the direction, organizational and management structure, strategic plans, and the budget development process of the school division. The Financial Section includes budget data by summary and detail for all financial funds managed by the school division. It begins with a financial representation of revenue and expenses of all funds combined and then represents each fund individually from general funds (operating, debt service, capital projects, and special revenue) to other funds (fiduciary and proprietary). Description of revenue sources and expenditure needs are described within each financial fund. The Informational Section includes information of interest to school division employees and the community at large. School Board Approved Budget Fiscal Year 2021 School Board Mr. Jay W. Foreman, Chairman Shawnee District Mr. Michael A. Lake, Vice Chairman Gainesboro District Mr. Brandon H. Monk Back Creek District Mr. Brian J. Hester Member at Large Mr. Bradley A. Comstock Opequon District Mrs. Shontyá C. Washington Redbud District Mr. Frank E. Wright Stonewall District Administration Dr. David T. Sovine Superintendent Dr. Albert L. Orndorff Assistant Superintendent for Administration Dr. James F. Angelo Assistant Superintendent for Instruction Mrs. Patty D. Camery Executive Director of Finance Mrs. Jennifer W. Rydholm Executive Director of Human Resources Mr. Steve E. Edwards Coordinator of Policy and Communications Mrs. Kristen D. Anderson Assistant Director of Finance This page intentionally left blank. Table of Contents Table of Contents Table of Contents Executive Summary ................................... 1 A Message from the Superintendent . 3 Organizational ................................................. 4 2019-2025 Strategic Plan ...................................... 4 Vision ................................................... 4 Mission . 4 School Board Members........................................ 5 School Board Budget Priorities .................................. 5 Superintendent’s Leadership Team ............................... 5 The Planning Process ......................................... 6 Division Strategic Plan Priorities ................................. 6 The Budget Process .......................................... 7 Allocation of Human and Financial Resources . 9 Financial .................................................... 10 FY 2021 Budget Highlights .....................................11 Approved Revenue Summary of All Funds ........................ 12 Approved Expenditure Summary of All Funds...................... 15 Individual Fund Summaries.................................... 17 Linking Budget Dollars to Student Achievement .................... 23 Financial Forecasts .......................................... 24 Informational ................................................. 25 Student Enrollment Trends and Forecasts . 25 Local Taxes ................................................ 27 Personnel Changes.......................................... 28 Benchmark Data . 29 Changes in Debt ............................................ 31 Organizational Section................................ 33 Overview . 35 Virginia Statutes and Regulations ................................. 35 Legal Authority and Governance Structure . 35 FCPS Organizational Chart.................................... 36 Frederick County School Board Members......................... 37 Frederick County Public Schools Leadership Team ................. 39 Facility Directory . 40 Frederick County School Location Map .......................... 41 Frederick County At-A-Glance .................................... 42 The Planning Process and Documents ............................. 44 Vision..................................................... 44 Mission ................................................... 44 Short-Range Division Comprehensive Plan ...................... 44 Long Range Division Strategic Plan ............................. 45 Portrait of a Graduate ...................................... 45 2019-2025 Strategic Plan Inspire 2025: A Promise for Progress .... 46 iii Table of Contents Division Educational Technology Plan for FY 2021 .................. 47 Financial Organization .......................................... 48 Basis of Presentation......................................... 48 Governmental Funds ...................................... 48 Proprietary Funds ......................................... 48 Fiduciary Funds .......................................... 49 Classification of Revenues and Expenditures .................. 49 Significant Budget and Financial Policies and Practices ........... 50 Basis of Budgeting ........................................ 50 Capital Projects Budget Policies and Practices .................. 51 Debt Management Policies and Practices ...................... 51 Fund Balance Class and Policy .............................. 51 Encumbrances ........................................... 52 Expenditure Controls ...................................... 52 Accounting, Auditing, & Financial Reporting Policies and Practices .. 52 Basis of Accounting ....................................... 52 Budget Development and Management Process ................... 53 Budget Development ...................................... 53 Budget Approval .......................................... 54 Capital Budget ........................................... 54 Budget Key Factors and Assumptions ......................... 54 FY 2021 School Board Budget Priorities . 55 Budget Calendar ......................................... 55 Budget Management ...................................... 56 Financial Section .................................... 57 Financial Structure............................................. 59 Financial Reporting Pyramid ................................... 59 All School Board Funds .......................................