Adopted Budget for FY 2016 - Chesterfield County Public Schools

Transcription

Adopted Budget
for FY 2016
Chesterfield VA, 23832
mychesterfieldschools.com
Chesterfield VA, 23832 | mychesterfieldschools.com
Chesterfield County Public Schools
Acknowledgements
The Office of Management and Budget extends our sincere appreciation for the collaboration in producing the School
Board’s FY2016 Adopted Budget. Staff from the school division and the county government, advisory groups, parents
and other citizens cooperated through countless hours and effort to assist us in presenting a comprehensive document
that is both informative and transparent.
Office of Management and Budget
Chris Sorensen
Assistant Superintendent
Susan Newton
Director
Debbie Halloway
Senior Budget Analyst
Rick McDonnell
Senior Programmer Analyst
Peggy Browning
Budget Analyst
Amanda McLarin
Budget Analyst
Kim Williams
Budget Analyst
Joan Stanford
Budget Technician
Sharon Jefferson
Administrative Assistant Senior
_______________________________________________________________________________________________
This budget document is a publication of the Office of Management and Budget of Chesterfield County Public Schools. Questions or comments may
be sent to Office of Management and Budget, P.O. Box 10, Chesterfield, VA 23832, phone (804)748-1729, fax (804) 768-4308, email
budget@ccpsnet.net.
Chesterfield County Public Schools does not unlawfully discriminate on the basis of sex, race, color, age, religion, disability or national origin in
employment or in its educational programs and activities. For more information, go to mychesterfieldschools.com.
Page i
CCPS Budget Document Recognitions
Association of School Business Officials International
Meritorious Budget Award
Chesterfield County Public Schools was awarded ASBO International’s
Meritorious Budget Award (MBA) for excellence in budget presentation during
the 2014-2015 budget year. The Meritorious Budget Awards (MBA) program
promotes and recognizes excellence in school budget presentation and
enhances school business officials’ skills in developing, analyzing, and
presenting a school system budget. After a rigorous review by professional
auditors, the award is conferred only on school districts that have met or
exceeded the program’s stringent criteria.
In his letter dated, October 9, 2014, John Musso, Executive Director of
ASBO, stated: “This award reflects your district’s commitment to sound fiscal
management practices and represents a significant achievement for you,
your staff, and the school district”.
Government Finance Officers Association
Distinguished Budget Presentation Award
The Government Finance Officers Association of the United States
and Canada (GFOA) presented a Distinguished Budget Presentation
Award to Chesterfield County Public Schools, Virginia for the Annual
Budget beginning July 01, 2014. In order to receive this award, a
governmental unit 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
are submitting it to GFOA to determine its eligibility for another award.
Page ii
Dear supporters,
The Chesterfield County School Board and I remain committed to providing every child with a high-quality education in a safe,
supportive and nurturing learning environment. But we cannot do it alone. Doing so requires a community willing to invest in public
education.
We are confident that Chesterfield County residents believe in seeking the best opportunities for our young people, support recruiting
and retaining the best teachers and administrators to serve our students and realize the positive economic impact that a strong school
division has on a thriving community. Investing in public education is a wise decision for communities seeking to remain safe, vibrant
and relevant. Tomorrow’s engineers, health-care providers, CPAs, other professionals and service providers are learning in today’s
classrooms. If we want a bright future, they must have a strong present.
To support our efforts, we share with you the approved operating budget and capital improvement plan for Chesterfield County Public
Schools for the 2016 fiscal year. The Chesterfield County School Board’s approved operating budget includes about $11.4 million in
funding for compensation initiatives and nearly $3.1 million to further reduce class sizes.
Here are highlights of the $581.1 million operating budget for the 2015-16 school year:

providing a 2 percent salary increase for all employees

annualizing health-care costs and rate increases

sharing in health insurance rate increases for both the high-deductible health plan and the point-of-service plan

hiring more than 50 new teachers to strategically reduce class size

restoring tuition reimbursements

creating elementary school stipends to support the work of grade-level chairs

restoring student activity travel funds
The adopted FY 2016 operating budget is still $13 million shy of the school division’s FY 2009 operating budget. However, through
strategic and targeted work in collaboration with the School Board and community supporters, we have been able to recover from
many of the budget cuts we experienced during the past six years. As the School Board noted during budget deliberations, there are
no easy decisions when the resources available are not enough to meet the varied needs of a 60,000-student school division.
Working collaboratively, though, we have been able to restore many of the instruction-related cuts made six years ago and have been
able to provide compensation increases to our hard-working staff. Understanding that we must be efficient and effective stewards of
taxpayer dollars, we continue to look for innovative ways to do business so that we can fund classroom needs.
Our schools remain a vital lifeline for our public. Lives are changed for the better daily thanks to our teachers, support staff and
leaders. Because our schools belong to the public, everyone in Chesterfield County has a role to play in public education. I ask
parents, guardians and the community as a whole to get involved and support a school system in which all children embrace learning
and are provided the opportunity to succeed. Working together, we can help our children realize their hopes and dreams.
Sincerely,
Marcus J. Newsome, Ed.D.
Superintendent
Page iii
TABLE OF CONTENTS
ACKNOWLEDGEMENTS ................................................................................................................................................................................................ i
CCPS BUDGET DOCUMENT RECOGNITIONS ............................................................................................................................................................ ii
SUPERINTENDENT’S MESSAGE................................................................................................................................................................................. iii
TABLE OF CONTENTS ................................................................................................................................................................................................. iv
INTRODUCTORY SECTION ........................................................................................................................................................................................... 1
Organizational Component .................................................................................................................................................................................................... 2
GET TO KNOW CHESTERFIELD COUNTY ............................................................................................................................................................................ 2
GET TO KNOW CHESTERFIELD COUNTY PUBLIC SCHOOLS ............................................................................................................................................. 3
MISSION AND VISION ............................................................................................................................................................................................................ 5
PROFILES OF THE SCHOOL BOARD MEMBERS AND SUPERINTENDENT ......................................................................................................................... 6
SUPERINTENDENT’S CABINET ............................................................................................................................................................................................. 8
BUDGET CALENDAR .............................................................................................................................................................................................................. 9
BUDGET PROCESS .............................................................................................................................................................................................................. 10
ALLOCATION OF HUMAN AND FINANCIAL RESOURCES .................................................................................................................................................. 18
GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT ....................................................................................................................................................... 21
Financial Component ........................................................................................................................................................................................................... 25
FY2016 ADOPTED BUDGET FUND SUMMARIES ................................................................................................................................................................ 25
FY2016 ADOPTED BUDGET FUND CHANGES - FY2015 TO FY2016 .................................................................................................................................. 30
KEY FACTORS AFFECTING BUDGET DEVELOPMENT ...................................................................................................................................................... 32
SIGNIFICANT TRENDS AND INITIATIVES ............................................................................................................................................................................ 34
Informational Component .................................................................................................................................................................................................... 37
FIVE YEAR PLAN .................................................................................................................................................................................................................. 37
ENROLLMENT HISTORY, FORECAST AND METHODOLOGY............................................................................................................................................. 39
TAX BASE AND RATE TRENDS ........................................................................................................................................................................................... 42
RESOURCE ALLOCATIONS ................................................................................................................................................................................................. 43
DEBT OBLIGATIONS ............................................................................................................................................................................................................ 44
BENCHMARK DATA .............................................................................................................................................................................................................. 45
PER PUPIL EXPENDITURES ................................................................................................................................................................................................ 51
ESTIMATED REQUIRED LOCAL EFFORT ............................................................................................................................................................................ 52
ORGANIZATIONAL SECTION ..................................................................................................................................................................................... 54
CHESTERFIELD COUNTY PUBLIC SCHOOLS OVERVIEW ................................................................................................................................................. 55
ORGANIZATION OF THE SCHOOL BOARD BY MAGISTERIAL DISTRICT .......................................................................................................................... 56
STAFF ORGANIZATIONAL CHARTS .................................................................................................................................................................................... 57
DEPARTMENTAL BUDGET SUMMARIES............................................................................................................................................................................. 62
DESIGN FOR EXCELLENCE 2020 ........................................................................................................................................................................................ 90
GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT ..................................................................................................................................................... 101
SCHOOL BOARD FINANCIAL POLICIES ............................................................................................................................................................................ 105
COUNTY FINANCIAL POLICIES ......................................................................................................................................................................................... 107
APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES ........................................................................................................... 111
FUND BALANCE ................................................................................................................................................................................................................. 118
BASIS OF ACCOUNTING, FUND STRUCTURE, AND BASIS OF BUDGETING .................................................................................................................. 119
BUDGET CALENDAR .......................................................................................................................................................................................................... 120
BUDGET PROCESS ............................................................................................................................................................................................................ 121
ALLOCATION OF HUMAN AND FINANCIAL RESOURCES ................................................................................................................................................ 129
BUDGET ADMINISTRATION AND MANAGEMENT PROCESS ........................................................................................................................................... 132
FINANCIAL SECTION ................................................................................................................................................................................................ 133
FUND SUMMARY – ALL FUNDS ......................................................................................................................................................................................... 134
OPERATING FUND SUMMARY .......................................................................................................................................................................................... 147
GRANTS FUND SUMMARY ................................................................................................................................................................................................ 158
FEDERAL FOOD SERVICES FUND SUMMARY ................................................................................................................................................................. 164
NON-FEDERAL FOOD SERVICES FUND SUMMARY ........................................................................................................................................................ 169
APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES ........................................................................................................... 172
FY2016 ADOPTED BUDGET FUND CHANGES FY2015 TO FY2016 .................................................................................................................................. 179
KEY FACTORS AFFECTING BUDGET DEVELOPMENT .................................................................................................................................................... 181
SIGNIFICANT TRENDS AND INITIATIVES .......................................................................................................................................................................... 183
FIVE YEAR PLAN ................................................................................................................................................................................................................ 186
CAPITAL IMPROVEMENT FUND ........................................................................................................................................................................................ 188
DEBT ISSUANCE ................................................................................................................................................................................................................ 210
CAPITAL IMPROVEMENT PLAN IMPACT ON THE OPERATING BUDGET ........................................................................................................................ 211
DEBT OBLIGATIONS .......................................................................................................................................................................................................... 212
DEBT OBLIGATIONS – FINANCIAL DETAIL ....................................................................................................................................................................... 213
PROJECTS FUNDED BY OUTSTANDING BOND ISSUES .................................................................................................................................................. 215
POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES ...................................................................................................................................... 216
INFORMATIONAL SECTION...................................................................................................................................................................................... 222
TAX BASE AND RATE TRENDS ......................................................................................................................................................................................... 223
ENROLLMENT PROJECTION METHODOLOGY, HISTORY AND FORECAST ................................................................................................................... 224
RESOURCE ALLOCATIONS ............................................................................................................................................................................................... 227
BOND AMORTIZATION SCHEDULE ................................................................................................................................................................................... 234
STUDENT PERFORMANCE ................................................................................................................................................................................................ 244
CHESTERFIELD COUNTY PUBLIC SCHOOLS SUCCESSES ............................................................................................................................................ 252
TEACHER SALARY SCALES .............................................................................................................................................................................................. 264
STAFFING ALLOCATION STANDARDS .............................................................................................................................................................................. 265
MATERIALS ALLOCATION STANDARDS ........................................................................................................................................................................... 276
GLOSSARY ......................................................................................................................................................................................................................... 278
Page iv
Adopted Budget
for FY 2016
Introduction
INTRODUCTORY SECTION
EXECUTIVE SUMMARY
EXECUTIVE SUMMARY
The introductory section is intended to provide the reader with a comprehensive yet summarized look at Chesterfield County, the
school division, its strategic plan, financial structure, and the FY2016 annual financial plan, as well as other summary information
meeting the requirements of the award programs for both the Association of School Business Officials International and the
Government Finance Officers Association. This section is considered to be an executive summary that is divided into these three
components, Organizational, Financial, and Informational, and can serve as a stand-alone document for the reader.
1
EXECUTIVE SUMMARY
Organizational Component
GET TO KNOW CHESTERFIELD COUNTY
Although English colonists began moving into this area within four years of Jamestown’s founding in 1607,
Chesterfield was not created as a political unit until 1749. This new county was formed from the southern
half of Henrico County, one of Virginia’s original shires and was named for the Fourth Earl of Chesterfield,
Phillip Dormer Stanhope. At that time, Chesterfield was a community of farms and small settlements. The
James and Appomattox Rivers provided valuable transportation arteries. The seal of Chesterfield County
depicts a coal miner, indicative of Chesterfield as the first place in the nation where coal was mined
commercially.
According to data from the 2010 U.S. Census, Chesterfield County is the third largest county in Virginia at
446 square miles and its fourth largest jurisdiction. The county's population growth from 2000 to 2010
accounted for almost 6 percent of the population growth in the Commonwealth and was exceeded only by Fairfax and Prince William
counties. The 2010 Census also shows that the median age of Chesterfield's population was 36.3 years, compared to 35.7 in 2000
and 31.9 in 1990. Although this reflects a national trend toward an aging population, there is a much higher percentage of people
under 18 in Chesterfield (26.1 percent) compared to all of Virginia (23.3 percent) and a lower percentage of persons over 65 (10.4
percent compared to 12.2 percent). Traditional family makeup in the county is changing as can be seen by the declining household
size. In 2010, the average household size in Chesterfield declined to 2.69 persons from 2.73 in 2000. As in 2000, the number of
households without children was greater than those with children. For 2010, this was 60.8 percent of all households, as compared to
2000, which was 56.0 percent. Even though both household types increased, those without children increased more rapidly.
Information on income reflects Chesterfield County's relative affluence. Chesterfield continues to lead the Richmond-Petersburg
Metropolitan Area in median household income, determined to be $69,149 for 2010.
Chesterfield is within a two hour drive of Virginia’s beaches, the Blue Ridge Parkway and Washington D.C. The county contains no
incorporated cities or towns. Chesterfield County, the fourth most populous locality in Virginia, according to the April 1, 2010 census,
provides complete local government services. It is divided into five magisterial districts, each represented by one supervisor elected to
a four-year term. These officials form the Board of Supervisors, the legislative body of the county. The Board of Supervisors is
responsible for establishing local public policy, raising local resources for the support of public programs, and overseeing the conduct
of the county’s affairs.
Chesterfield is a nationally recognized leader in local government and is one of fewer than twenty-five counties in the nation to hold
AAA bond ratings from all three of the major bond rating agencies. This status reflects exceptional management of financial
operations and conservative fiscal policies. To learn more about Chesterfield County, visit its website at www.chesterfield.gov.
2
EXECUTIVE SUMMARY
GET TO KNOW CHESTERFIELD COUNTY PUBLIC SCHOOLS
The school division is governed by an elected School Board of five members serving concurrent four-year terms. The Board
establishes policy and direction for the system and hires the Superintendent, who implements policy and organizes and manages the
staff to pursue the direction set by the Board. Two assistant superintendents and a chief academic officer assist the Superintendent in
carrying out these responsibilities. Fiscally, the School Board approves a budget recommended by the Superintendent, which must
be approved and funded by the local Board of Supervisors in its budget process for the entire county.
The annual financial plan is the foundation for financial management of the school division. The Superintendent is responsible for
administering this plan. The School Board has designated the Superintendent and certain other individuals as agents and deputy
agents with the authority to approve expenditure of school division funds. The school division’s Office of Management and Budget
monitors revenues and expenditures and coordinates development of the annual financial plan. The Assistant Superintendent for
Business and Finance is responsible for presenting financial reports to the School Board on a scheduled basis. Financial records of
the school division are audited annually by an external independent auditor, as well as routinely by the Internal Audit division of
county government. To learn more about Chesterfield County Public Schools, visit its website at www.mychesterfieldschools.com.
In Chesterfield County Public Schools, these goals of the Design for Excellence 2020 strategic plan guide all decisions:
Goal 1: All learners will acquire, analyze, synthesize and evaluate information to solve meaningful problems and to achieve
success as productive, thriving global citizens.
Goal 2: All learners will demonstrate the 21st-century learning and technology skills and knowledge that will prepare them for
success in school, postsecondary education, work and life in a global society.
Goal 3: Working in partnership with school and family, all learners will understand, model and embrace the important attitudes
and attributes necessary to be responsible global citizens.
3
EXECUTIVE SUMMARY
Here are some important facts about Chesterfield County Public Schools:

Chesterfield County Public Schools educated more than
59,000 students in 2014-15. Student growth in the
county has slowed over the past decade and projections
suggest this student membership trend will continue for
the foreseeable future.
Fall 1988-2016 Student Membership
70,000
60,000
50,000
40,000
30,000
20,000
10,000
0

Chesterfield is a comprehensive K-12 environment. Our
children are educated in 11 high schools, 12 middle
schools, 38 elementary schools, and two career and
technical education centers.

Fall
The base teacher staffing standard is 25-to-1 for
* Fall 2016 data is projection
elementary schools, 27-to-1 for middle schools, and 26to-1 for high schools. An additional 167 teaching
positions have been added over the past two budget years for targeted pupil-teacher ratio reductions.
4
Students
With 59,139 students enrolled in 2014-2015,
Chesterfield is one of the 100 largest school systems in
the United States and the fifth largest in Virginia.
2016
2014
2012
2010
2008
2006
2004
2002
2000
1998
1996
1994
1992
1990
1988

EXECUTIVE SUMMARY
MISSION AND VISION
The original Design for Excellence contained five goals addressing student and employee goals and was adopted in December 2007,
for the years 2007 through 2013. Our strategic plan has since been updated as the Design for Excellence 2020 (DfE 2020). The plan
continues to address expectations for students and employees in accordance with Virginia Standards of Quality.
Goals in the Design for Excellence 2020 state the School Board’s expectations for achievement outcomes for all students in three
areas: knowledge, skills and values. The goals, objectives and guiding principles are designed to lead to the fulfillment of the mission
and vision and guide all decisions Chesterfield County Public Schools.
Here are the vision, mission, goals, and guiding principles. The complete DfE 2020 can be found at www.mychesterfieldschools.com.
Vision
Chesterfield County Public Schools will provide an engaging and relevant education that prepares every student to adapt and thrive in
a rapidly changing world.
Mission
Chesterfield County Public Schools, in partnership with students, families and communities, emphasizes and supports high levels of
achievement through a global education for all, with options and opportunities to meet the diverse needs and interests of individual
students.
Goal 1: All learners will acquire, analyze, synthesize and evaluate information to solve meaningful problems and to achieve success
as productive, thriving global citizens.
Goal 2: All learners will demonstrate the 21st-century learning and technology skills and knowledge that will prepare them for success
in school, postsecondary education, work and life in a global society.
Goal 3: Working in partnership with school and family, all learners will understand, model and embrace the important attitudes and
attributes necessary to be responsible global citizens.
Guiding Principle: Student Engagement
Learning is our core purpose.
Guiding Principle: Community of Learners
Effective teaching is the most essential factor in student learning, and effective leaders support learning.
Guiding Principle: Quality Service and Operations
Excellence requires planning and change.
Guiding Principle: Community Investment
Our citizens, parents, students and employees are partners in sustaining competence and investing in excellence.
Guiding Principle: Safe, Supportive and Nurturing Learning Environments
Trusting relationships and our core values – respect, responsibility, honesty and accountability – foster learning
5
EXECUTIVE SUMMARY
PROFILES OF THE SCHOOL BOARD MEMBERS AND SUPERINTENDENT
Carrie E. Coyner
Bermuda District
Chair
Carrie Coyner was elected to the Chesterfield County School Board in November, 2011. She is the
owner and founder of Rudy Coyner, Attorneys at Law, located in Chesterfield County, Virginia. Mrs.
Coyner practices in the fields of real estate, construction, land use, estate matters, and corporate entity
structuring. She holds bachelor's degrees in Spanish language and U.S. government from the University
of Virginia and a juris doctorate from the University of Richmond, School of Law.
Mrs. Coyner has served on the Board of Management for the Chester YMCA, the Comprehensive Plan
Steering Committee for Chesterfield County (2010-2011), the Board of Directors for the Chesterfield
County Chamber of Commerce, Elizabeth Scott Elementary School PTA Board, Greenleigh Community
Partners, Broadwater Partners as well as numerous other boards and committees. Ms. Coyner was a
2013 finalist for the NAWBO Community Leader Award for her efforts to develop partnerships in her
community to support lower socioeconomic students. She was the recipient of the 2013 VSBA All
Virginia School Board Award, and the entire Chesterfield County School Board was recognized as a
VSBA Board of Distinction in 2013. Mrs. Coyner and her husband Matt have three children, all
elementary students in Chesterfield County Public Schools.
Dianne H. Smith
Clover Hill District
Vice-Chair
Elected to the School Board in 2011, Dianne H. Smith represents the Clover Hill District. She has
served as both the Chairman and Vice Chairman (currently) of the Chesterfield School Board and was
appointed by the Governor in 2013 to the School Safety Task Force. Mrs. Smith worked in Chesterfield
Schools for over 30 years serving as a classroom teacher, reading teacher, assistant principal and
principal. At the central level, she served as the assistant director of human resources and director of
leadership where she designed the first leadership model for school division administrators. While
serving as the principal of Winterpock Elementary, her students and staff thrived in a positive
educational environment that produced some of the highest SOL scores in Virginia. Mrs. Smith and her
husband have been married for over 45 years and are active members of Bon Air Baptist Church. They
have two sons and a daughter-in-law who graduated from Chesterfield Schools and another daughter-inlaw who is a former Chesterfield teacher. The Smiths have two grandchildren. A graduate of public
schools, Mrs. Smith holds a bachelor’s and master’s degree from Virginia Commonwealth University.
David S. Wyman
Dale District
Elected to the School Board in November, 2006, David S. Wyman represents the Dale District. Mr.
Wyman is a senior international financial executive with more than 20 years of experience in high-tech,
manufacturing and software environments. He is currently the chief financial officer at Elk Hill Farm Inc.,
a nonprofit organization focused on helping Virginia's at-risk youth. Mr. Wyman and his wife, Stephanie,
have two daughters, both graduates of Chesterfield schools.
6
EXECUTIVE SUMMARY
Thomas J. Doland
Matoaca District
Re-elected to the School Board in November, 2011, Thomas J. Doland represents the Matoaca District.
Mr. Doland is a retired school psychologist and supervisor of school psychologists for Chesterfield
County Public Schools. He currently teaches developmental psychology at John Tyler Community
College. He served on the School Health Advisory Board and on the Chesterfield County Emergency
Services Committee. Mr. Doland and his wife, Linda, have five children who attended Chesterfield
County Public Schools. They have thirteen grandchildren.
Debra E. Girvin
Midlothian District
Elected to the School Board in March, 2014, Debra E. Girvin represents the Midlothian District. Since
1997, she has owned and operated the Lochlyn Company, a human resources and business consulting
firm. She has 25 years of experience in human resources and business administration. She has worked
with diverse organizations and has extensive experience in immigration issues. Mrs. Girvin is an
advocate for business and is active in a number of organizations that support business. She currently
chairs the Government Affairs Committee for the Chesterfield Business Council of the Greater Richmond
Chamber of Commerce. Mrs. Girvin and her husband, Bill, have three grown children.
Marcus J. Newsome, Ed.D.
Superintendent
In October, 2006, Dr. Newsome was appointed superintendent of Chesterfield County Public Schools,
one of the 100 largest school systems in the nation, with over 59,000 students. Under his innovative and
forward thinking leadership test scores and graduations rates have reached all time highs. He has also
led the transformation of teaching and learning through enhanced technology and project based
learning. Prior to coming to Chesterfield County, Dr. Newsome served as superintendent of Newport
News Public Schools, where all high schools were recognized by Newsweek magazine as among the
Best High Schools in America. Dr. Newsome and his wife, Patsy, have three children and two
grandchildren.
7
EXECUTIVE SUMMARY
SUPERINTENDENT’S CABINET
8
EXECUTIVE SUMMARY
BUDGET CALENDAR
st
August 19, 2014 (Tuesday)
School Board’s Citizen Budget Advisory Committee 1 Meeting
September 16, 2014 (Tuesday)
School Board’s Citizen Budget Advisory Committee 2
October 21, 2014 (Tuesday 4 p.m.)
Superintendent’s Budget Advisory Committee 1 Meeting
October 23, 2014 (Wednesday)
November 18, 2014 (Tuesday)
December 15, 2014 (Monday 4 p.m.)
Superintendent’s Budget Advisory Committee 2
January 6, 2015 (Tuesday)
Superintendent’s FY2016 Proposed Financial Plan and
FY2016-FY2022 Capital Improvement Plan presented to the School
Board (6:30 p.m. - Public Meeting Room)
January 29, 2015 (Thursday)
February 3, 2015 (Tuesday)
School Board Budget Work Session
Public Hearing during regular School Board Meeting
(6:30 p.m. - Public Meeting Room)
February 11, 2015 (Wednesday)
Board of Supervisors authorizes and advertises tax rate
February 27, 2015 (Friday)
School Board approves FY2016 Financial Plan and FY2016-FY2022
Capital Improvement Plan
March 2, 2015 (Monday)
School Board’s Financial Plan and Capital Improvement Plan transmitted
to Board of Supervisors and County Administrator as required by the
County Charter
March 11, 2015 (Wednesday)
County Administrator presents proposed FY2016 budget including
School Board’s Financial Plan and Capital Improvement Plan
Board of Supervisors holds Public Hearing – to include input on School
Board’s Financial Plan and Capital Improvement Plan
April 15, 2015 (Wednesday)
Board of Supervisors adopts FY2016 budget and Capital Improvement
Plan
June 23, 2015 (Tuesday)
School Board adopts FY2016 Annual Financial Plan and FY2016-FY2022
June 24, 2015 (Wednesday)
Final budgets distributed to all schools and departments
July 1, 2015 (Wednesday)
Fiscal year 2016 begins.
9
nd
Meeting
st
rd
th
nd
Meeting
th
th
EXECUTIVE SUMMARY
BUDGET PROCESS
The Superintendent is required by the Code of Virginia to prepare, with the approval of the school board, and submit to the governing
body or bodies appropriating funds for the school division, the estimate of the amount of money deemed to be needed during the next
fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be
needed for each major classification prescribed by the Board of Education. The School Board is required to hold at least one public
hearing before it gives final approval to its budget for submission to the governing body.
Chesterfield County Public Schools’ budget process is a two-year process closely aligned to the school division’s strategic plan – The
Design for Excellence 2020. As part of the FY2015 process, the School Board also approved a 5-year plan to build on the FY2015
adopted budget, creating a roadmap for the future. Also during the FY2015 process, a Citizens’ Budget Advisory Committee was
created to help the Superintendent and School Board evaluate and allocate resources in alignment with the Design for Excellence
2020 to ensure a high quality, effective and efficient school division. Citizens’ Budget Advisory Committee members serve two-year
terms.
The work of the committee includes:

reviewing the school system’s budget process;

reviewing expenditure, staffing and performance data and reporting on whether resource allocations advance School Board
priorities;

working with staff members during budget development to advise the superintendent and School Board on resource allocation
relative to alignment with strategic goals; and

reviewing projected revenues and expenditures and providing advice on options to compensate for variances.
The following describes the current biennial process. In the first year of the biennium, the process begins in late summer/early fall
with School Board guidance and direction for development of the budget. The work of the Citizens’ Budget Advisory begins at the
same time. Broad input is sought from the community at large, parents, staff members, and organizations such as the Chesterfield
Business Council (CBC), Chesterfield Public Education Foundation (CPEF), Chesterfield Education Association (CEA), the County
Council of Parent Teacher Associations (CCPTA), Chesterfield Educational Office Professionals Association (CEOPA), and advisory
groups. The second year of the budget process (FY2016) focuses on refining year one, including revisions for unanticipated needs
such as changes in student growth patterns.
In the fall, each school and department receives a baseline allocation from which it will develop an operating budget request,
reflecting its spending plan for the coming fiscal year. The baseline allocation for schools is determined primarily by the application of
standards, which meet or exceed State Standards of Quality and/or Standards of Accreditation. These local standards are approved
by the School Board. The baseline budgets developed by departments reflect the funding necessary to accomplish assigned
missions and responsibilities and to continue the current level of operation for the school division. Departmental budgets are not
determined by standards; consequently, baseline requests are zero-based and must be justified in every case.
An intensive deliberation process begins following the submission of the budget requests. The Superintendent’s Cabinet members
advise the Superintendent in November of potential budget initiatives. A budget initiative is a recommendation made by one or more
of the functional areas of the school division that, if approved, will have an effect on the base budget being developed by schools and
departments. A budget initiative may be the expansion of an existing program or the addition of a new program. It may also be a
recommendation to discontinue a program already in place. These budget initiatives submitted to the Superintendent must support
one or more of the priority goals included in the Design for Excellence. Budget initiatives meeting this criterion are then presented to
the Citizens’ Budget Advisory Committee and the Superintendent’s Budget Advisory Council (BAC). This advisory group is composed
of representatives from the organizations mentioned above. The BAC meets several times as necessary throughout the months of
November and December to review budget requests within the context of available resources and makes recommendations for
funding initiatives to the Superintendent.
During January, the Superintendent will determine a total package that best reflects the school division's mission and vision. Near the
end of January of each year, the Superintendent presents this financial plan to the School Board, as required by state law. This ends
the first or proposed phase of the budget.
The second, or approved, stage of the budget calls for consideration of the Superintendent's proposal by the School Board. Through
a series of budget work sessions, public hearings and reports from the Citizens’ Budget Advisory Committee and the Superintendent’s
Budget Advisory Committee, the School Board solicits input with which to develop a budget request to be submitted to the governing
body, the Board of Supervisors. The County Charter requires the Superintendent to submit to the County Administrator an estimate
of projected revenues and expenditures for the next fiscal year in a form requested by the County Administrator no later than March 1
of each year. In recent years, the prescribed format has been a budget that is balanced within projected available revenues.
The Board of Supervisors also conducts a series of work sessions and public hearings as it develops the county’s budget, which it is
required by County Charter to approve, including the School Board’s annual financial plan, no later than May 1 of each year. The
School Board will then approve its annual financial plan in final form, based on the County's adopted budget, incorporating any
changes that may have taken place since the time the plan was approved at the end of February.
10
EXECUTIVE SUMMARY
The Capital Improvement Plan process runs concurrently with the process for developing the operating budget as described above.
The Plan is developed in close coordination with Chesterfield County, which determines the availability of CIP funds in accordance
with the Board of Supervisors’ established financial policies. The State Code of Virginia and the County charter require the
development of a five year plan. For FY2015 and the successive years, the Board of Supervisors and the School Board agreed to
develop a nine-year plan to include a revitalization plan for a number of schools. The plan also includes major maintenance to extend
the useful life and maintain the security of our facilities, as well as a blended learning initiative and technology replacement plan. The
plan is updated annually and aligned with the County’s adopted Comprehensive Plan and Public Facilities Plan. The Capital
Improvement Plan receives public scrutiny and input similar to the operating budget process and is approved on a similar schedule.
The budget process is finalized each year with Board of Supervisors approving a budget by state appropriation category for the
school division and adopting an appropriations resolution under which the School Board operates for a given year. The FY2016
Appropriations resolution is shown below.
FY2016 Appropriations Resolution
A RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES
FOR FY2016 FOR THE OPERATING BUDGETS AND THE CAPITAL IMPROVEMENT PROGRAM FOR THE COUNTY OF
CHESTERFIELD, VIRGINIA
BE IT HEREBY RESOLVED by the Board of Supervisors of the County of Chesterfield:
That for the fiscal year beginning on the first day of July 2015 and ending on the thirtieth day of June 2016, the following sections
shall be adopted:
Sec. 1
The following designated funds and accounts shall be appropriated from the designated estimated revenues to operate
and provide a capital improvement program for the County. It is the intent of the Board of Supervisors that general
property taxes levied on January 1, 2015, and due December 5, 2015, be appropriated for FY2016.
FY2016 Adopted
General Fund
Estimated Revenue:
Appropriations:
Local Sources:
General Property Taxes
Other Local Taxes
Licenses, Permits, & Fees
Fines, Forfeitures & Uses of Money & Property
Service Charges
Miscellaneous and Recovered Costs
Other Agencies:
State and Federal
Other Financing Sources:
Use of Restricted, Committed, or Assigned Fund Balance
Transfer from County Grants Fund
Transfer from Mental Health, Support Services
Transfer from Fleet Management
Transfer from Water Operating Fund
Transfer from Wastewater Operating Fund
Unassigned Fund Balance 7/1/2015
Total Revenues *
General Government
Administration of Justice
Public Safety
Public Works
Health & Welfare
Parks, Recreation, Cultural
Community Development
Debt Service
Operating Transfers
Assignments
Unassigned Fund Balance, 6/30/2016
Total General Fund: *
$399,242,800
116,356,800
6,017,000
3,058,300
32,328,300
13,148,200
143,074,800
13,376,900
1,297,100
442,600
13,700
3,600
2,400
57,248,000
$785,610,500
$49,502,500
9,024,400
168,634,100
17,098,100
67,817,800
19,571,200
18,157,300
21,958,600
354,575,600
602,500
58,668,400
$785,610,500
*Plus encumbrances carried forward in all funds in an amount not to exceed $15 million, which
will be reappropriatedinto the fiscal year beginning July 1, 2015. (See "Section 5")
11
EXECUTIVE SUMMARY
FY2016 Adopted
Comprehensive Services Fund
Estimated Revenue:
Reimbursement, Colonial Heights
State Aid, Comprehensive Services
Transfer from Social Services
Transfer from Schools
Transfer from General Fund
Total Revenues and Funding Sources
Appropriations:
Operating Expenses
Total Appropriations
School Operating Fund
Estimated Revenue:
Local Sources
State
Federal
Transfer from School Operating
Transfer from School Food Service
Use of Reserve
Transfer from General Fund:
State Sales Tax
Local Taxes
Prior Year Revenue
Total General Fund
Use of Assigned Fund Balance
Appropriations:
Instruction
Administration, Attendance & Health
Pupil Transportation
Operations & Maintenance
Technology
Debt Service
Food Service
Transfer to and/or Assignment for School Capital Projects
Schools - Appomattox Regional Governor's School Fund
Estimated Revenue:
Local Sources
State
Appropriations
Education
County Grants Fund
Estimated Revenue:
Appropriations:
12
Other Governments
Adult Drug Court
Clerk of the Circuit Court
Technology Trust Fund
Community Corrections Services
Domestic Violence Victim Advocate (V-STOP)
Community Development Block Grant
Community Services Board Part C
Domestic Violence Prosecutor
Families First
Fire & EMSRevenue Recovery
Juvenile Drug Court Grant
USDA Juvenile Detention Grant
Victim/Witness Assistance
Virginia Juvenile Community Crime Act (VJCCCA)
$334,600
5,364,300
445,200
2,531,300
1,251,400
$9,926,800
$9,926,800
$9,926,800
$21,474,700
243,214,200
35,191,900
402,800
1,000,000
2,589,300
59,390,000
255,194,100
5,000,000
319,584,100
1,000,000
$624,457,000
$426,743,600
22,081,900
32,028,900
54,487,800
13,089,300
47,769,000
25,202,200
2,054,300
1,000,000
$624,457,000
$2,641,700
1,159,200
$3,800,900
$3,800,900
$3,800,900
$11,692,000
1,240,300
22,900
$12,955,200
$659,800
374,000
61,500
1,552,700
1,496,200
113,800
529,900
6,409,300
316,000
75,000
503,300
863,700
$12,955,200
EXECUTIVE SUMMARY
FY2016 Adopted
County CIP Fund
Estimated Revenue:
Appropriations:
General Obligation Bonds
Lease Financing
Foundation Contributions
Developer Contributions
Transfer from Cash Proffers
State Funds
Total Revenues
$23,886,000
13,000,000
5,948,800
970,200
7,000,000
3,940,000
10,000,000
$64,745,000
County Capital Projects
Transfer to Capital Projects from Cash Proffers
Transfer to School Capital Projects Funds
Total County CIP Funds
$57,805,000
3,940,000
3,000,000
$64,745,000
Note: An additional $1,158,000 in county project savings is already appropriated in the capital
project fund that will be reallocated for new projects. In addition, $590,000 is appropriated in the
grant fund that will be used for capital projects .
Schools CIP Fund
Estimated Revenue:
Appropriations:
Bond Proceeds
Transfer from Cash Proffer Fund
Trf from School Grant Fund (State Technology Funds)
Transfer from School Reserve for Future Capital Projects
Total Revenue and Transfers*
School Capital Projects
Total Appropriations*
$37,850,000
3,000,000
1,800,000
254,300
$42,904,300
$42,904,300
$42,904,300
Note: An additional $3,033,600 in school project savings is already appropriated in the school
capital project fund that will be reallocated for new projects
Fleet Management and Radio Shop
Estimated Revenue:
Fleet Management Charges
Radio Shop Charges
Total Revenue and Funding Sources
Appropriations:
Fleet Management Operations
Radio Shop Operations
Addition to Unrestricted Net Assets
Facility Management Fund
Estimated Revenue:
Reimbursement for Services
Total Revenue
Appropriations:
Construction Management Operations
Risk Management Fund
Estimated Revenue:
Operating Revenues
Use of Unrestricted Net Assets
Total Revenue
Appropriations:
Risk Management Operations
Healthcare Fund
Estimated Revenue:
Appropriations:
Airport Fund
Estimated Revenue:
13
Employee Contributions
Employer Contributions
Total Revenue
Operating Expenditures
Operating Revenue
$19,022,300
1,945,300
$20,967,600
$18,643,200
1,945,300
379,100
$20,967,600
$719,900
$719,900
$719,900
$719,900
$7,937,500
12,860,000
$20,797,500
$8,387,500
12,410,000
$20,797,500
$32,914,300
74,535,100
$107,449,400
$107,449,400
$107,449,400
$729,600
Appropriations:
Utilities Funds
Estimated Revenue:
Appropriations:
EXECUTIVE SUMMARY
Total Revenue
Airport Operations
Service Charges
Capital Cost Recovery Charges
Other Revenue
Total Revenue
Operations
Debt Service
Transfer to Capital Projects Fund
Utilities Capital Project Funds
Estimated Revenue:
Transfer from Improvement/Replacement Fund
Total Revenue
Appropriations:
Capital Projects
FY2016 Adopted
$729,600
$679,600
50,000
$729,600
$83,740,000
15,465,000
4,587,500
17,223,000
$121,015,500
$58,652,800
7,002,000
55,360,700
$121,015,500
$55,360,700
$55,360,700
$55,360,700
$55,360,700
Sec. 2
Appropriations in addition to those contained in the general appropriation resolution may be made by the Board only if
there is available in the fund an unencumbered and unappropriated sum sufficient to meet such appropriations.
Sec. 3
The County Administrator may, as provided herein, except as set forth in Sections 7, 12, 13, 14, 15, 16, 18 and 23
authorize the transfer of any unencumbered balance or portion thereof from one classification of expenditure to another
within the same department or appropriation category. Unless otherwise provided below, the County Administrator may
transfer up to $50,000 from the unencumbered appropriated balance and prior year end carry forward
assignments from one appropriation category (including assigned fund balance) to another appropriation category. No
more than one transfer may be made for the same item causing the need for a transfer, unless the total amount to be
transferred for the item does not exceed $50,000.
Sec. 4
The County Administrator may increase appropriations for non-budgeted revenue that may occur during the fiscal year
as follows:
Sec. 5
a)
Insurance recoveries received for damage to any county property, including vehicles, for which county funds have
been expended to make repairs.
b)
Refunds or reimbursements made to the County for which the County has expended funds directly related to that
refund or reimbursement.
c)
Revenue not to exceed $50,000.
All outstanding encumbrances, both operating and capital, in all county funds up to $15 million, at June 30, 2015 shall
be an amendment to the adopted budget and shall be reappropriated to the 2016 fiscal year to the same department
and account for which they were assigned in the previous year subject, if applicable, to any public hearing requirements.
At the close of the fiscal year, all unassigned appropriations lapse for budget items other than: capital projects; general
fund transfers for capital projects and grants; construction assignments for capital projects; assignments for county and
school future capital projects; other use of restricted, committed, or assigned fund balances; District Improvement
Funds; donations restricted to specific purposes; federal and state grants, PPTRA revenues; other revenue and program
income; revenue recovery funds; Title IV-E funds; cash proffers; all tax revenues received for special assessment
districts and interest earnings thereon; Fire and Emergency Medical Services apparatus and equipment funding;
Economic Development incentive funds; actual transient occupancy tax revenues received and budgeted expenditures
in connection with the Richmond Convention Center; and refunds for off-site and oversized water and wastewater
facilities. Any funds budgeted in a given fiscal year that are specifically budgeted to add to an assignment of fund
balance shall be automatically authorized to be assigned during the year end audit process. All excess revenues and
any unspent appropriations in the telecommunications program is authorized to become an automatic assignment for
future telephone system upgrades. All revenues from the increased vehicle registration fee received in excess of those
budgeted for the state revenue sharing program shall automatically be authorized as an assignment of fund balance at
year end. The Board of Supervisors set aside $937,000 during adoption of the FY2016 Budget which will automatically
be reserved at June 30, 2016 for TMDL related expenses.
14
EXECUTIVE SUMMARY
Sec. 6
Appropriations designated for capital projects will not lapse at the end of the fiscal year. The County Administrator may
approve transfers between funds to enable the capital projects to be accounted for correctly. Upon completion of a
capital project, staff is authorized to close out the project and transfer any remaining balances to the original funding
source. The County Administrator may approve construction contract change orders up to an increase of $49,999 and
approve all change orders for reductions to contracts. The Board of Supervisors must approve all change orders of
$50,000 or more or when the aggregate of all changes to a contract exceeds 10% of the original contract amount or
20% if the original contract is for less than $500,000.
Sec. 7
The County Administrator is authorized to approve transfers among Utilities funds and capital projects as long as
funding sources are consistent and total net appropriation is not increased.
Should the actual contract price for a project be less than the appropriation, the County Administrator may approve the
transfer of excess funds back to the original funding source upon completion of the project.
Sec. 8
Upon completion of a grant program, staff is authorized to close the grant and transfer balances back to the funding
source. Staff is authorized to reprogram Community Development Block Grant funds by closing program cost centers
and transferring funding to newly approved programs based on adoption by the Board of Supervisors.
Sec. 9
The County Administrator may reduce revenue and expenditure appropriations related to programs, functions, capital
projects, grants, or departments to the level approved.
Sec. 10
The Director of Accounting is authorized to make transfers to various funds for which there are transfers budgeted. The
Director shall transfer funds only as needed up to amounts budgeted, or in accordance with any existing bond
resolutions that specify the manner in which transfers are to be made.
Sec. 11
The Treasurer may advance monies to and from the various funds of the County to allow maximum cash flow efficiency.
The advances must not violate county bond covenants or other legal restrictions that would prohibit such an advance.
The Treasurer may also advance cash in support of employee benefit accounts.
Sec. 12
The County Administrator is authorized to make expenditures from Trust & Agency Funds for the specified reasons for
which the funds were established. In no case shall the expenditure exceed the available balance in the fund.
Sec. 13
The County Administrator is authorized to transfer among appropriation categories and/or appropriate funds and
assignments of fund balance in excess of $50,000 for supplemental retirement, Workers’ Compensation, healthcare for
retirees and other compensation-related costs, as well as for transfers to departments to cover energy/fuel costs.
Sec. 14
The County Administrator may appropriate revenues and increase expenditures in excess of $50,000 for funds received
by the County from asset forfeitures for expenditures related to drug enforcement or other allowable expenditures. The
balance of these funds shall not lapse but be carried forward into the next fiscal year.
Sec. 15
The County Administrator may increase the general fund appropriation in the school operating fund contingent upon
availability of funds and other circumstances, based on the following schedule:
a)
b)
c)
Sec. 16
Increase general fund transfer/appropriation on December 15 by $3,000,000.
Increase general fund transfer/appropriation on February 15 by $3,000,000.
Increase general fund transfer/appropriation on May 5 by $3,000,000.
The County Administrator is authorized to reallocate funding sources for capital projects, arbitrage rebates/penalties,
and debt service payments and to appropriate bond interest earnings to minimize arbitrage rebates/penalties, including
the appropriation of transfers among funds to accomplish such reallocations. Budgets for specific capital projects will not
be increased beyond the level authorized by Sections 3 and 4. The County Administrator is authorized to transfer cash
proffers among capital projects to ensure spending in a timely manner as long as the Capital Improvement Program net
appropriation is not increased.
15
EXECUTIVE SUMMARY
Sec. 17
Salaries for Planning Commissioners will be increased equivalent to the merit increase county employees are eligible
for. The effective date for pay increases, including the Planning Commission and the Board of Supervisors, may cross
fiscal years.
Sec. 18
The County Administrator is authorized to approve transfers among funds and capital projects as long as total net
Sec. 19
The Utilities Department rate stabilization assignment shall be maintained as per guidelines outlined below:
Sec. 20
a)
The minimum annual contribution to the assignment will be 50% of the previous year's depreciation on fixed assets.
b)
The annual contribution to the assignment will continue until 100% of accumulated depreciation on the fixed assets
is funded. If at the beginning of a fiscal year a reserve balance exceeds 100% of accumulated depreciation, a
reduction in the annual contribution may be considered.
c)
Funds cannot be used from the rate stabilization assignment if the balance falls below 25% of that utility's fixed
asset accumulated depreciation, other than for Utility internal borrowing purposes.
d)
The declaration of a financial emergency by the Director of Utilities and a corresponding four- fifths vote by the
Board of Supervisors at a publicly advertised meeting declaring the existence of such an emergency is required to
suspend Sec. 19a, Sec. 19b, and Sec. 19c.
Upon adoption of this resolution, the School Board and/or the School Superintendent may make expenditure and
revenue changes within the school operating funds as follows:
a)
b)
c)
Transfers of $50,000 or less are subject to the approval of the Superintendent.
Transfers of $50,001 to $499,999 require the approval of the Superintendent and the School Board.
Transfers of $500,000 or more require the approval of the Superintendent, the School Board, and the Board of
Supervisors.
The School Board and/or the School Superintendent shall prepare a budget status report reflecting changes to the
approved school budget between appropriation categories, as amended, and the report shall be presented to the
County Administrator quarterly.
Sec. 21
In accordance with the requirements set forth in Section 58.1-3524(C)(2) and Section 58.1- 3912(E) of the Code of
Virginia, as amended by Chapter 1 of the Acts of Assembly (2004 Special Session 1) and as set forth in Item 503.E
(Personal Property Tax Relief Program) of Chapter 951 of the 2005 Acts of Assembly, any qualifying vehicle situated
within the County commencing January 1, 2006, shall receive personal property tax relief in the following manner:
Sec. 22
a)
b)
c)
d)
Personal use vehicles valued at $1,000 or less will be eligible for 100% tax relief;
e)
Penalty and interest with respect to bills issued pursuant to this section shall be computed on the entire amount of
tax owed. Interest shall be computed at the rate provided in Section 9-51 of the County code from the original due
date of the tax.
Personal use vehicles valued at $1,001 to $20,000 will be eligible for 58% tax relief;
Personal use vehicles valued at $20,001 or more shall receive 58% tax relief on the first $20,000 of value;
All other vehicles which do not meet the definition of “qualifying” (business use vehicles, farm use vehicles, motor
homes, etc.) will not be eligible for any form of tax relief under this program. Pursuant to authority conferred in Item
503.D of the 2005 State Appropriations Act, the County Treasurer shall issue a supplemental personal property tax
bill in the amount of 100 percent of tax due without regard to any former entitlement to state PPTRA relief, plus
applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005
or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the
state share of such bill have become unavailable, whichever occurs first.
The County Administrator is authorized to reduce a department's current year budget appropriation by a dollar amount
equal to the prior year's overspending inclusive of encumbrances carried forward.
16
Sec. 23
EXECUTIVE SUMMARY
Within the healthcare fund the County Administrator is authorized to appropriate use of reserves, interest earnings, and
additional employee or employer contributions in excess of $50,000 in order to pay claims, settlements, and any costs
associated with healthcare.
Amending the Adopted Budget
The State Code of Virginia permits appropriation either by lump sum or by category. The governing body approves the Chesterfield
County School Board's budget in the appropriation categories prescribed by the State Board of Education in accordance with the
State Code of Virginia; i.e., (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operations and
maintenance, (v) school food services and other non-instructional operations, (vi) facilities, (vii) debt and funds transfers, (viii)
technology, and (ix) contingency reserves. The School Board, however, has been granted the authority by the Board of Supervisors
to make expenditures and incur obligations for specific purposes beyond the funding level of an appropriation category as delineated
in Chesterfield County’s FY2016 Appropriations Resolution above.
In addition, School Board Policy 7120 states:
BUDGET - FUNDS TRANSFERS
The adoption of the budget by the School Board includes the authority for the administration to make expenditures as
appropriated by the Appropriation Resolution approved by the Board of Supervisors. Such appropriation may relate to its
total only or to such major classifications prescribed by the State Board of Education pursuant to Va. Code § 22.1-115.
Transfers between major object groups within a department/school or from one department/school to another in the same
major classification shall require the approval of the Superintendent or the Superintendent's designee.
In the event that the Board of Supervisors appropriates by major classifications and grants authority to the Superintendent
and/or the School Board to transfer a portion of the funds from one major classification to another without the further
approval of the Board of Supervisors, such transfer, or successive transfers, may be accomplished as authorized and
limited by the Appropriation Resolution. In no event shall a major classification transfer exceeding $50,000 occur without
the prior approval of the School Board. Major classification transfers approved by the Superintendent shall be reported to
the School Board at its next occurring regular meeting. Proposed transfers in excess of the dollar limitations established
in the Appropriation Resolution shall be submitted to the Board of Supervisors for prior approval.
A budget status report reflecting changes to the adopted budget, as amended, shall be presented to the School Board and
the Board of Supervisors as necessary, but no less often than semi-annually. Changes to major classifications, if any,
shall be included in this report.
Adopted:
17
December 8, 2009
EXECUTIVE SUMMARY
ALLOCATION OF HUMAN AND FINANCIAL RESOURCES
Membership (M)
Projected September 30 membership is used to determine the majority of the staffing and materials allocations for each school for the
budget year. The projected membership for the fall of 2015 (FY2016), as well as comparisons to actual September 30 membership
in prior years, are shown below.
FY2014
Actual
Membership
FY2015
Actual
Membership
FY2016
Projected
Membership
Change
From
FY2015
Elementary
25,977
26,363
26,441
78
Middle
13,914
13,915
13,866
(49)
High
18,826
18,861
19,032
171
TOTAL
58,717
59,139
59,339
200
Average Daily Membership (ADM)
Projected March 31 average daily membership is used as the basis for projecting the distribution of Basic School Aid to the school
division from the state. The projected March 31 ADM for FY2016 and comparisons to March 31 ADM in prior years are shown below.
FY2014
Actual
ADM
FY2015
Actual
ADM
FY2016
Projected
ADM
Change
From
FY2015
Elementary
25,863
26,246
26,322
76
Middle
13,853
13,849
13,804
(45)
High
18,734
18,767
18,946
179
TOTAL
58,458
58,862
59,072
210
Staffing
Instructional staffing across individual schools is allocated primarily on School Board-approved standards that meet or more often
exceed state staffing standards. The School Board staffing standards are applied using projected student membership (as described
earlier) to develop the staffing allocations for the budget year. These staffing allocations may be adjusted during the summer after
approval of the budget if more accurate membership data warrants a change. In addition, teaching positions are provided beyond
those generated by the staffing standards to reduce pupil-teacher ratio in targeted schools as described below.
To begin the process of decreasing the pupil‐to‐teacher ratio (PTR) to be better aligned with other divisions across Virginia, the school
division was provided, in FY2015, with 111 full‐time equivalent (FTE) teaching positions to reduce class sizes K‐12 and expand
elective offerings at the secondary level. Based on the allocation of the FTEs, the PTR was essentially reduced by an average of one
at the elementary level (from 25:1 to 24:1), the middle school level (from 27:1 to 26:1) and the high school level (from 26:1 to 25:1).
However, the impact is intended to be targeted, making it greater in some schools and content areas than others.
For FY2016, an additional 56 teaching FTEs (an overall 0.5 reduction in the pupil-teacher ratio) will be directed primarily to:
1) elementary schools with a poverty level at or above 30% to reduce class sizes in 4th and 5th grades and 2) middle schools to
support redesign by promoting teaming at 6th and 7th grades and assuring a minimum number of offerings in world language,
fine/performing arts, and career/technical education. Another portion of these positions will be allocated to special education to
reduce the number of special education students in collaborative classes and to focus on reducing performance gaps. The remainder
of the additional teaching positions will be directed to ESOL (English Speakers of Other Languages) to support elementary schools
with the greatest population of English Learners (3.0 teaching FTEs) and the expanding needs of secondary ESOL centers to
appropriately support the needs of the English Learners (1.4 teaching FTEs).
.
A detailed presentation of these staffing allocations is included in the Information Section.
18
EXECUTIVE SUMMARY
Benefits
The following rates were used to calculate the School Board's cost of benefits for the budget year (compared to the current year’s
rates):
FY2015
FY2016
Retirement (professional)
15.56%
15.12%
Retirement (non-professional)
10.90%
10.90%
Group Life Insurance
1.19%
1.19%
FICA (social security)
7.65%
7.65%
Health/Dental Insurance (estimate per employee)
$5,219
$5,864
Estimates for the following employee benefits are calculated based on history:

worker's compensation

unemployment compensation

annual leave

sick leave
School Materials Allocation
Per pupil allocations for materials and supplies are distributed to the schools for budget purposes based on projected September 30
membership for the coming year. These allocations are adjusted (in October of the budget year) upward for each additional student
in actual September 30 membership beyond the projection and downward for each student in actual September 30 membership less
than the projection. An increase is calculated with the first additional student in actual membership; a reduction does not take effect
until the student loss exceeds one percent (1.0%) of total membership.
Each year, school principals receive a budget allocation based on the projected number of students in membership and the applicable
per pupil allocations. From that allocation, the principal develops a financial plan that best reflects the needs of the school
community.
The allocations are per-pupil based on the projected number of students in September 30 membership (unless otherwise indicated)
and are shown below:
Per Pupil Allocations
Elementary
$51.43
Middle
$57.34
High
$51.35
Technical Centers
$51.35
These per pupil allocations include funding for instructional supplies, travel, dues and memberships, the library, capital equipment,
and medical supplies.
19
EXECUTIVE SUMMARY
Library Add-on
Each school receives additional funding to support “fixed” costs for the library, such as equipment maintenance and periodical
subscriptions. The purpose of this add-on funding is to provide the means for schools to use the library per pupil allocation entirely for
the development and replacement of electronic and print collections.
The allocation per school is shown below:
Elementary
$ 720.00
Middle
$1,440.00
High
$1,680.00
There are several other allocations that are based on criteria other than total number of students. They are:
Supplies for Audio-visual Equipment
(Per school allocation)
Elementary
$660.00
Middle
$720.00
High
$744.00
Technical Center
$464.00
English for Speakers of Other Languages (ESOL) Allocation
(Per ESOL student in September 30 membership)
Elementary
$ 8.00
Middle
$ 8.00
High
$ 8.00
Departments
Each department receives a target operating allocation at the beginning of the process that is based on the prior year’s adopted
budget, less any one-time expenses and any other adjustments. Likewise, the staffing allocation is based on the staffing level
approved in the prior year’s budget, adjusted for any changes that may have taken place after the budget was adopted.
Fixed Charges
There are a number of recurring costs included in the budget each year, most of which are not considered part of a particular school
or departmental budget. Some examples of these costs are debt service, charges for county-provided services, and salary lapse. All
of the fixed charges are calculated and/or included in the budget by the Office of Management and Budget.
20
EXECUTIVE SUMMARY
GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT
The five guiding principles established in the Design for Excellence 2020 are daily expectations in Chesterfield County Public
Schools. To this end, the adopted FY2016 financial plan for all funds totaling $633,457,000 and 7,807.2 FTEs has been developed to
support these five guiding principles:
STUDENT ENGAGEMENT

Develop schoolwide initiatives that promote student engagement by involving students in school activities and
classroom work

Incorporate teaching strategies that include high rigor and relevance, personalization of learning, active learning
strategies, and a focus on reading

Provide stimulating and comfortable classrooms, positive core values instruction, and insure student mastery of basic
technical and social skills
COMMUNITY OF LEARNERS

Provide a sound and challenging learning environment for all employees and students

Analyze student achievement data thoroughly with the goal of continuous improvement

Support the needs of learners with professional growth and performance plans

Support the process with professional and leadership development

Ensure everyone has a voice through cultural competence
QUALITY SERVICE AND OPERATIONS

Assure compliance with applicable laws, regulations and policies

Align appropriate resources by using proactive, flexible strategic planning and budgeting processes

Develop and maintain a diverse workforce committed to student success in school and beyond high school
COMMUNITY INVESTMENT

Provide accurate regular, timely and consistent messages and information that build public support and help residents
make informed educational decisions

Provide opportunities for two-way communication and public engagement seeking citizen input for vital initiatives such
as the budget process and comprehensive plan development

Promote educational partnerships and volunteerism for schools and for the entire school division
SAFE, SUPPORTIVE AND NURTURING LEARNING ENVIRONMENTS

Collaborate with local and state health, safety and emergency personnel for a proactive approach to security

Build positive relationships among students, teachers, staff members, parents, and volunteers

Provide instruction to engage multiple learning styles; implement the Effective Schoolwide Discipline initiative and
encourage healthy lifestyles
21
EXECUTIVE SUMMARY
STUDENT ENGAGEMENT
The FY2016 budget was developed with a primary focus on preserving and expanding instructional programs consistent with the
Design for Excellence 2020. A total of 56 additional teaching positions has been added to the budget for FY2016 to continue
reducing the pupil/teacher ratio K-12. The impact of this divisionwide initiative is intended to be targeted, affecting the schools with the
greatest need first. For FY2016, the additional FTEs will be directed primarily to elementary schools
with a poverty level at or above 30% and to middle schools to support redesign by promoting teaming
th
th
at 6 and 7 grades and assuring a minimum number of offerings in world language, fine/performing
arts, and career/technical education. Another portion of these positions will be allocated to special
education to reduce the number of special education students in collaborative classes and to focus on
reducing performance gaps. The remainder of the additional teaching positions will be directed to
ESOL (English Speakers of Other Languages) to support elementary schools with the greatest
population of English Learners and the expanding needs of secondary ESOL centers to appropriately
support the needs of the English Learners.
Chesterfield County Public Schools continues to have a wide range of course offerings including
honors and advanced placement courses as well as dual enrollment courses in conjunction with area colleges and universities.
Specialty centers, International Baccalaureate programs, center-based gifted programs at the elementary and middle schools levels
as well as Technical Center courses are among the academic options for students in FY2016. A second career and technical center
(Hull Street location) opened in the fall of 2014. A number of the courses currently offered at the Courthouse Technical Center are
also being offered at the second location, as well as a number of different courses.
Programs for special populations –
disadvantaged students, disabled students and English Speakers of Other Languages will continue as well. In addition to the core
curriculum, our elementary schools will offer instruction in art, music, physical education, library and technology as well as world
languages in 13 of these schools. A full range of music and art instruction will be offered at our secondary schools, including
orchestra, band, choral programs, photography and art. We will continue our integration of technology to ensure meaningful learning
for each student and will maintain the “utility” of technology which has become as vital as other basic utilities such as electricity, water
and gas.
Chesterfield continues to be the largest participating division in both the Maggie Walker Governor’s School and the Appomattox
Regional Governor’s School as well as the Math and Science Innovation Center. The State Comprehensive Services Act requires
local governments and school boards to collectively serve mandated populations. The School Board funds 23% of the costs incurred
for this effort.
The Design for Excellence 2020 supports development of the whole child, to include an emphasis on closing achievement gaps.
Schools use engaging instruction supplemented by multiple tiers of intervention to meet individual student needs. Funding in this
adopted budget includes increased funding for safety nets, continuation of reading support such as PALS tutors and reading
specialists in every elementary school, and professional development for teachers and other staff.
The blended learning initiative is being funded from both the operating fund and the CIP, and it is important to note the continuation of
this ambitious endeavor for our students for FY2016. Chesterfield County Public Schools defines blended learning as the combination
of traditional face-to-face instruction with technology to enable anytime, anywhere learning. This approach allows teachers to use
technology for instruction and student evaluation. Teachers can receive real-time feedback on student performance, and students can
learn individually at their own pace. By combining technology and traditional best practices, instruction can be differentiated to meet
individual student needs. Instantaneous feedback and individualized instruction will also empower students to take ownership of their
learning. For FY2015, Chromebooks were issued to all middle school students. All high school students will be issued Chromebooks
in FY2016.
Chesterfield County Public Schools is a community of learners committed to providing a sound and challenging learning environment
for all students and employees. Effective teaching is the most essential factor in student learning and effective leaders support
learning. It is the policy of the Chesterfield County School Board and County Government to establish and maintain a coordinated
compensation system that is internally and externally equitable and allows Chesterfield County Public
Schools to attract, motivate and retain qualified employees at all levels of service. The compensation
plan for FY2009 represented the third and final year of the plan to bring salaries to the local market
average. The goals of the three-year plan were accomplished at that time; however, budget
constraints in FY2010 did not permit salary increases for any employee of the school division. The
continuing downturn in the FY2011 budget year forced a salary reduction for all employees as well as
reductions in other benefits. The FY2013 budget restored the FY2011 salary reduction as well as
another small increase to offset the one percentage point of the Virginia Retirement System (VRS)
payment that CCPS employees were required to pay in FY2013. For FY2014, employees received a
4% salary increase to offset the remaining 4 percentage points they are now required to pay as the
employee share of the VRS benefit. At midyear, all employees received a 2 percent salary increase as
well. For FY2015, all eligible employees received a 1% salary increase. In addition, athletic and academic supplements were
restored to the FY2009 levels after a 15% reduction for the past several years. For FY2016, all eligible employees will receive a 2%
salary increase. The School Board also approved several other employee benefits for FY2016 as well. These include a recruitment
incentive for “hard to staff” positions, tuition reimbursement, and stipends for elementary grade level chairs. Payments to the Virginia
Retirement System on behalf of our employees as well as group life insurance payments will remain relatively stable due to the 2%
22
EXECUTIVE SUMMARY
salary increase offset by the overall decrease in FTE positions for FY2016. The VRS rate will decrease slightly from FY2015.
Federal law also requires the school system to make its contribution to the Social Security system on behalf of our employees. This
adopted plan also includes the School Board’s continued contributions on behalf of its employees for health care.
Chesterfield County Public Schools efficiently and effectively exceeds minimum compliance standards, has a pervasive commitment
to the highest quality service and maintains a culture of honesty and integrity. As part of our ongoing efforts to ensure that operations
are as efficient as possible, the Chesterfield County School Board and superintendent volunteered in the fall of 2009 to participate in
the Virginia School Efficiency Review Program. MGT of America was contracted by the Virginia
Department of Planning and Budget to conduct the study. Auditors examined administration, human
resources, finance, purchasing, educational service delivery costs, special education, facilities,
transportation, technology, management and food services. After analyzing data from interviews,
community input, state and school division documents and first-hand observations, MGT developed 77
recommendations. Of those, 21 had fiscal implications – 10 recommendations would save money while
11 would require additional funds. Implementing all of the recommendations would have saved $4.5
million during 2010-11, representing 0.7% of the operating budget. From this, one could conclude that
Chesterfield schools are operating at 99.3% efficiency. During the development of the FY2011 budget,
the School Board adopted $4.3 million of the $4.5 million in recommended efficiencies and has continued
to seek out and implement additional efficiencies to improve the budget for its primary focus, instruction.
In recent years, the county and school division formed a joint efficiency committee to accept staff and community suggestions and
review options for increased efficiencies. Other ongoing activities to support this goal are policy development and review, revisions to
the budget process for alignment with the six-year plan, and development of a comprehensive plan for curriculum, instruction, and
assessment management systems with strong links to staff and leadership development.
For FY2016, a structured bus replacement schedule will be put in place, to work toward more routine replacements over time. In
order to retire the oldest buses in our fleet as quickly as possible, CCPS will lease/purchase 100 buses at one time, while purchasing
additional replacements at the same time. The replacement purchase plan will permit CCPS to acquire between 30 and 39 buses
each year over time in addition to the lease/purchase.
General Expectations
Through partnerships with students, families and citizens, the school system’s mission is to emphasize and support high levels of
achievement through a global education for all with options and opportunities to meet individual students’ diverse needs and interests.
The School Board counts as its partners not only students, parents and families but also PTAs, the faith
community, businesses, other groups, such as the Chesterfield Public Education Foundation, and
Chesterfield residents of all ages.
Chesterfield County Public Schools promotes the active engagement of the community not only to nurture
a better understanding of the goals and attributes of public education but also to create effective
partnerships to benefit our students. The School Board is committed to establishing and sustaining a
productive, mutually beneficial relationship with the community through a community relations program.
The cornerstones of community relations, both at the division and school levels, are ongoing internal and
external information sharing and communication, opportunities for community input and engagement,
partnerships and volunteerism. The superintendent or the superintendent’s designee is responsible for
carrying out the division’s community relations program. Principals are responsible for carrying out community relations efforts for
their schools.
Information Sharing and Communication
All employees are expected to provide accurate, regular, timely and consistent messages and information that build public support
and help residents make informed decisions about public education in Chesterfield County. Also, division-level employees are
expected to release accurate and timely information so that residents, staff members and students understand School Board actions,
policies and related issues.
Among the ways that information will be distributed include but are not limited to: email blasts to parents and key communicators,
employee and community e-newsletters, the school system’s website, social media, blogs, Blackboard, Superintendent’s Reports at
televised School Board meetings, news releases, news conferences, regular communication to County Council of PTAs/PTSAs and
local PTAs.
23
EXECUTIVE SUMMARY
Opportunities for Community Input and Engagement
Employees at the division and school levels are expected to provide opportunities for two-way communication and public engagement
seeking citizen input during the budget process, comprehensive plan development and other vital initiatives. Division-level employees
and School Board members are also expected to be visible in schools, in the community and at community meetings and events. This
includes attending or speaking at community, civic, business, division or school functions; serving as a formal or informal liaison to
various groups such as the Chesterfield Public Education Foundation, County Council of PTAs/PTSAs, Communities In Schools,
regional governor’s schools and Chesterfield Business Council; hosting informational meetings for faith leaders, business leaders and
others; and attending meetings with members of the Chesterfield County Board of Supervisors.
The school system’s methods of communicating and seeking citizen input include a speakers bureau, serving on boards of
community organizations, holding School Board public engagement sessions, and soliciting feedback through digital means.
Partnerships
Employees are expected to promote educational partnerships for schools and for the entire school system. An educational
partnership is a mutually beneficial, cooperative relationship in which the partners share values, objectives and human or financial
resources to enhance student learning. Partners may include students, parents/guardians, families, businesses, community
organizations, the faith community and other citizens.
Because the involvement of parents/guardians and families is vital to student achievement, the School Board expects schools to
provide a welcoming and supportive climate that facilitates parent/guardian involvement as volunteers, audiences, joint problemsolvers and supporters of their students’ learning. The School Board also endorses the voluntary involvement of the faith community
in education-related activities such as mentoring, tutoring, crisis counseling, student and staff recognition and helping communicate
school system priorities to the community.
The School Board desires and encourages the involvement of businesses and other community groups in schools. This involvement
enriches educational experiences for students, provides professional development for staff members and builds greater
understanding between the school system and the broader community.
Volunteerism
The School Board values and appreciates parents and community members who volunteer their time, talents and expertise to
Chesterfield County Public Schools and its students and staff members. Citizens are encouraged to take advantage of opportunities
in schools to share their interests and experiences with students. Volunteers allow instructional staff members to spend more time
with students, show students the relevance of the curriculum to real life and help individual students improve their academic skills.
The School Board encourages parents and other community members to volunteer in schools and supports the recognition of
volunteers by schools and the division.
The School Board encourages local citizens to attend school events that are open to the public. Also, the School Board provides
community members access to school facilities for recreation and learning opportunities.
A primary objective here is to provide safe and secure school buildings and operations. To address this objective, the budget
includes school resource officers and security monitors at the secondary level. Budget reductions in FY2010 and FY2011 impacted
the facilities area; however, alternative plans were put in place to maintain the current level of
cleanliness and safety in our buildings. Implementation of energy savings strategies through a
partnership with the Virginia Department of Education approved energy savings companies will result in
energy upgrades at a number of our buildings paid for with guaranteed savings of energy dollars in the
future. For a number of years, the school division has had agreements to buy some of its services from
the County, such as accounting, purchasing, and grounds maintenance, public health nurses, and
school resource officers.
In FY2015, the School Board began a plan to outsource custodial services and reduce the level of
warehouse services provided previously. This plan, intended to create additional efficiencies and
maximize funding for instruction, saved the school division about $2.0 million in FY2015. Custodial
outsourcing will continue for FY2016 with an additional 41 schools to be outsourced at a projected additional savings of $3.6 million.
Our capital improvement program, funded primarily with bond proceeds and “pay as you go” local funding, has provided new and
renovated facilities over the years and includes significant funding for safety initiatives, major maintenance and energy improvements.
The issuance of bonds requires significant principal and interest payments each year from the operating fund. Funding from special
grants has enabled visitor management systems to be installed in every school and provided security cameras and limited access
systems at the elementary level as well.
The Capital Improvement Plan is designed to closely align with Chesterfield County’s Comprehensive Plan and is based on three
important tenants; ensuring sufficient and appropriate educational space for our students, properly maintaining all facilities, and
promoting parity and equity among all schools. The public facilities plan included in the Comprehensive Plan states: “high performing,
high quality public schools contribute to the quality of life and economic vitality of Chesterfield County. The importance of providing
school facilities equitably to all county residents is paramount, as is finding ways to plan and adapt to future needs on the basis of
anticipated trends in demographics and technology”.
24
EXECUTIVE SUMMARY
Financial Component
FY2016 ADOPTED BUDGET FUND SUMMARIES
All Funds - Revenue by Source
FY2012
Actuals
Source
Local
State
State Sales Tax
Federal
Transf ers
Bond Ref unding
Beginning Balance
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
23,427,396
214,846,896
50,200,300
42,920,416
233,214,037
53,383,457
70,584,963
21,252,115
223,108,239
55,340,750
33,932,975
241,208,469
55,539,718
21,997,495
226,156,475
55,980,750
30,748,308
238,971,900
39,209,278
52,601,254
25,520,550
240,757,602
58,248,300
31,805,248
261,193,700
1,000,000
24,064,000
243,214,200
59,390,000
35,191,900
270,596,900
1,000,000
-1,456,550
2,456,598
1,141,700
3,386,652
9,403,200
-
688,577,465
630,382,266
665,665,460
618,525,400
633,457,000
14,931,600
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
All Funds – Expenditures by Fund
Fund
Operating
Grants
Federal Food Services
Non-Federal Food Services
Total - All Funds
FY15 to FY16
Difference
621,996,436
26,411,640
33,281,334
6,888,055
561,789,565
29,088,498
33,028,095
6,476,108
601,974,882
24,397,411
32,741,026
6,552,141
567,304,500
24,862,000
21,520,900
4,838,000
581,100,000
26,900,400
25,456,600
-
13,795,500
2,038,400
3,935,700
-4,838,000
688,577,465
630,382,266
665,665,460
618,525,400
633,457,000
14,931,600
FY2015
Adopted
FY2016
Adopted
421,113,900
21,301,800
32,616,000
59,703,000
25,975,100
14,955,500
42,860,100
618,525,400
436,743,600
22,081,900
32,028,900
54,742,100
25,202,200
14,889,300
47,769,000
633,457,000
All Funds – Expenditures by Category
Category
61
62
63
64
65
68
99
All Funds
Description
Instruction
Admin / Attendance & Health
Operation & Maintenance
Food Services
Technology - Schools
Debt Service
Total All Funds
25
FY2012
Actuals
429,128,545
18,288,017
29,288,727
61,939,060
39,986,959
10,990,594
98,955,563
688,577,465
FY2013
Actuals
420,680,282
19,624,749
31,681,431
60,734,664
39,288,751
13,758,443
44,613,946
630,382,266
FY2014
Actuals
424,897,229
20,421,372
29,053,862
58,084,257
38,989,207
11,639,196
82,580,337
665,665,460
FY15 to FY16
Difference
15,629,700
780,100
-587,100
-4,960,900
-772,900
-66,200
4,908,900
14,931,600
EXECUTIVE SUMMARY
FY2016 ADOPTED BUDGET FUND SUMMARIES
FY2016 Operating Fund: $581,100,000
Operating Revenue Sources
($ in millions)
Other
$1.0
0.2%
Local
$9.5
1.6%
Transfers
$270.2
46.5%
State
$240.6
41.4%
Federal
$0.4
0.1%
Chesterfield County Public Schools receives revenue
from the state and federal governments as well as
local sources. The operating revenue included in this
adopted financial plan totals $581,100,000, an
increase of $13.8 million or 2.4% above the adopted
operating budget for FY2015. The primary funding
sources are the transfer from the county government,
as well as state aid and state sales tax. A much
lesser amount of funding is available for the operating
fund from the federal government, tuition and fees,
prior year results of the school system operation and
other sources.
State Sales Tax
$59.4
10.2%
Operating Fund Expenditures by Major Object
($ in millions)
The business of educating students is, by necessity, a
labor intensive process. Approximately 80% of the
total operating budget is dedicated to salaries and
benefits for the school division’s employees and
retirees. Significant costs are budgeted in FY2016 in
direct support of the instructional programs including,
but not limited to materials and supplies,
textbooks/digital content, technology and tuition. The
physical plant, including 63 school buildings, requires
a number of additional costs such as maintenance,
safety, cleaning, and utilities. Debt service payments,
at $47.8 million, are another significant portion of the
operating budget at 8.2 percent for FY2016.
Salaries
$324.0
55.8%
Transfers
$2.4
0.4%
Purchased Svs
$17.4
3.0%
Debt Service
$47.8
8.2%
Capital Outlay
$1.1
0.2%
26
Benefits
$132.1
22.7%
Joint Operations
Payments
$1.1
0.2%
Material &
Supplies
$14.6
2.5%
Internal Services
$23.8
4.1%
Other Charges
$16.8
2.9%
EXECUTIVE SUMMARY
Operating Fund Expenditures by Appropriation
Category
($ in millions)
Instruction
$412.8
71.0%
Administration
$12.5
2.1%
Debt Services
$47.8
8.3%
The Chesterfield County Board of Supervisors annually
appropriates funds for the operation of the school
division in these major classifications based on a budget
from the School Board reflecting the needs of the school
division for the coming year. As shown, the School
Board consistently allocates the largest majority of its
resources to instruction.
Attendance &
Health
$8.7
1.5%
Technology
$12.6
2.2%
Operations &
Maintenance
$54.7
9.4%
Transportation
$32.0
5.5%
FY2016 Grants Fund: $26,900,400
Grants Fund Revenue Sources
($ in millions)
Federal
$23.3
85.9%
Chesterfield County receives grant funds from both the
state and federal government, as well as from public and
private organizations. The largest majority of funding from
the 36 grants we receive comes from the federal
government in the form of various Title grants.
Transfers
$0.4
2.6%
Local
$1.0
3.0%
State
$2.2
8.5%
27
EXECUTIVE SUMMARY
Grants Fund Expenditures By Major Object
($ in millions)
Salaries and
Benefits
$19.6
73.0%
Contractual
Services
$2.2
8.4%
The largest majority of expenditures in the grants fund is
salary and benefits and materials and supplies reflecting
primarily teaching staff and instructional materials
intended to supplement the instructional programs
provided by the operating fund.
Internal
Services
$0.4
1.6%
Other Charges
$0.3
1.0%
Transfers
$1.8
6.7%
Capital
$0.1
0.1%
Materials and
Supplies
$2.5
9.2%
Grants Fund Expenditures By Appropriation
Category
($ in millions)
96.6% of the expenditures in the grants fund are
categorized as either instruction or technology
indicative of Chesterfield’s primary mission to
emphasize and support high levels of achievement
through a global education for all.
Instruction
$23.9
89.1%
Admin /
Attendance &
Health
$0.9
3.3%
Technology
$2.0
7.5%
28
Pupil
Transportation
$0.1
0.1%
EXECUTIVE SUMMARY
FY2016 Federal Food Services Fund: $25,456,600
Federal Food Services Fund Revenue
($ in millions)
Federal
$11.5
45.2%
Local
$13.5
53.3%
Chesterfield County Schools operates a federal food
services program in all of its schools. State and federal
revenue as well as meal charges are received for the
federal program. Chesterfield County Public Schools
operated a non-federal food service program in its high
schools for about twenty years, but will no longer offer
this program beginning in FY2016.
State
$0.4
1.5%
Federal Food Services Fund
Expenditures By Major Object
($ in millions)
The Federal Food Services fund is self-supporting
and transfers about $1.0 million each year to the
operating fund for use of buildings. Approximately
75% of the expenditures for FY2016 will be for labor
costs, food, and other supply costs. The remainder
of the expenses are primarily for improvements and
equipment replacement in the school cafeterias.
Capital
$2.6
10.3%
Salaries and
Benefits
$8.6
34.0%
Contractual
Services
$0.9
3.4%
Materials and
Supplies
$10.5
41.4%
29
Other Charges
$1.2
4.5%
Internal Services
$1.6
6.4%
EXECUTIVE SUMMARY
FY2016 ADOPTED BUDGET FUND CHANGES - FY2015 TO FY2016
FY2015 Adopted Operating Fund Budget
Additional Resources
State
State Sales Tax
County
Prior Year savings
Local
Total Additional Resources
Expenditure Revisions and Technical Adjustments
VRS rate change
Out Sourcing Savings (Custodial - 28+ schools)
Chromebook expenses
Building rental (IDC)
matching funds for grants
trades/crafts OT
unanticipated turnover and lag in hiring
bandwidth
GPS system payments
Technical Adjustments
Total Expenditure Revisions and Technical Adjustments
5-Year Plan Commitments
Pay As You Go Capital Reserve
Annualizing Health Care Costs
Health Care Rate Increase
Student Growth
1% Salary Increase
PTR Reduction (.25)
Remediation & Enrichment
Bus Replacements
Total 5-year Commitments
Other Changes in Service Costs
CSA Increase
Health Nurses
$
567,304,500
$
2,331,700
935,800
10,531,700
(883,700)
880,000
13,795,500
$
$
$
$
$
$
Other Divisionwide Needs
Share in the Health Ins. Rate Inc. - POS plan
PTR Reduction (.25)
additional 1% pay increase
Recruitment Incentive for "hard to Staff" positions
Meadowbrook Specialty Center
Activity Travel Funding
Staffing for Autism Program (currently in place at Spring Run and Gates)
Targeted Tuition Reimbursement
Digital Curriculum
Elementary stipends for grade level chairs
Total Other Divisionwide Needs
30
$
(1,019,700)
(3,655,400)
880,000
(266,300)
(244,800)
(207,500)
(1,036,500)
180,000
202,400
145,700
(5,022,100)
1,705,000
1,100,000
746,000
249,400
3,750,000
1,545,800
500,000
250,000
9,846,200
500,000
283,000
783,000
$
1,051,000
1,545,800
3,750,000
200,000
250,000
120,000
217,600
700,000
229,000
125,000
8,188,400
Total Expenditure Changes
$
13,795,500
$
581,100,000
EXECUTIVE SUMMARY
FY2015 Adopted Grants Fund Budget
Local
Transfers
State
Federal
$
24,862,000
317,000
(244,760)
32,390
1,933,870
2,038,500
$
Benefit Rate Increase
Salary Increase
352,904
296,734
649,638
$
Contractual Services
Internal Services (printing, field trips
Other Charges (mileage, travel, postage)
Materials/supplies
$
317,269
1,388,862
$
2,038,500
$
26,900,500
FY2015 Adopted Food Services Budget (Combined)
$
26,358,900
$
1,339,300
(6,000)
(3,631,650)
(35,500)
(18,550)
1,450,100
(902,300)
$
234,185
(50,394)
183,791
Purchased Services
Internal Services
Other Charges
Materials and Supplies
Transfer to School CIP Fund
$
(161,446)
(155,105)
(283,730)
(869,110)
(901,000)
(2,370,391)
Total Operating
$
(2,186,600)
Total Capital Outlay
$
1,284,300
$
(902,300)
FY2016 Adopted Federal Food Service Budget
$ 25,456,600
Use of Fund Balance and Reserves
Use of Money and Property
Service Charges
Misc and Recovered Costs
State Aid
Federal Aid
2% Salary Increase
Benefit Changes
Total 5-Year Plan Commitments
31
954,674
103,087
13,832
EXECUTIVE SUMMARY
KEY FACTORS AFFECTING BUDGET DEVELOPMENT

Student membership is expected to be 59,339 at September 30, 2015, representing an anticipated increase of 200 students over
actual September 30, 2014 or 472 over the projection for FY2015. The ADM projection at March 30, 2016, is projected to be
59,072.

Operating fund revenue for FY2016 is projected to increase 2.4% over the FY2015 adopted budget, or $13.8 million. This
increase includes changes to our fee schedules, including instituting a fee for high school chromebooks.. State revenue will
increase a small amount ($2.4 million) in the second year of the biennium, primarily the result of the projected increase of 200
students for FY2016. The county’s general fund transfer is also expected to provide a substantial increase at $10.5 million. We
continue to reduce our dependence on prior year fund balance with a reduction in the revenue source of $883,700.

Instruction continues to receive the majority of funding in the operating budget at 71%, with 9% to operations and maintenance,
8% to debt, 6% to transportation, less than 4% to administration, attendance and health and 2% to technology.

The FY2016 adopted budget includes a pay increase of 2% for all eligible employees scheduled to take effect July 1, 2015 at a
cost of $7.5 million. It also includes the restoration of tuition reimbursement for employees at $700,000, a recruitment incentive
for “hard to staff” positions, and stipends for elementary grade level chairpersons.

The Virginia Retirement system rate will decrease slightly in FY2016 to 15.12%, a decrease of 0.44 percentage points below
FY2015. Overall, VRS payments in FY2016 will remain stable as compared to FY2015. This is due to a combination of the rate
decrease, the loss of FTE positions due to custodial outsourcing, and increased payments for the 2% salary increase.

The General Assembly enacted legislation for FY2013 requiring employers to discontinue paying the employee share of the VRS
contribution. In that year, Chesterfield County Public Schools began phasing in this legislation by requiring employees to pay an
additional 1 percent of the contribution to a maximum of five percent. For FY2014, the School Board made the decision to
require employees to pay the remaining 4 percent rather than phasing it in over the next four years. This requirement was offset
by an additional salary increase for current employees in both years. Employees new to CCPS as of July 1, 2012 and beyond
will pay the full 5% employee share immediately with no offset available.

The base pupil-teacher ratio (PTR) will remain at the FY2014 level -- 25:1 for elementary, 27:1 for middle schools, and 26:1 for
high schools; however, an additional divisionwide reduction of 1 in the PTR was applied to targeted schools and programs with
the highest need in FY2015. An additional 0.5 reduction is approved for FY2016 and will be targeted as well. The cost of the
reduction of 0.5 in PTR is $3.1 million and 56.0 FTE.

Annualizing the 2015 calendar year costs for healthcare will cost an estimated $1.1 million in FY2016.

Significant contributions by the School Board for employee and retiree health insurance will continue into FY2016 at an additional
cost for rate increases of $1.8 million.

The contribution to the Supplemental Retirement Plan will continue for all employees active as of June 30, 2013. The program
was discontinued for all new employees beginning in FY2014.

Capital funding for school bus replacements increases by $250,000 in FY2016 in accordance with the five-year plan. The FiveYear plan includes funding to continue to replace our aging fleet. At the same time, the plan to replace the fleet over time will
include an initial 100-bus lease in FY2016 as well as pay-as-you-go funding over time that will facilitate replacements of 30-39
buses per year over at least the next 20 years.

“Pay-as-you-go” funding, or the CIP Reserve Transfer, is cash to support capital improvement projects in lieu of incurring further
debt for such projects, has been limited in recent years as a result of budget reductions. The five year plan addresses the
rebuilding of that funding source, with $2.0 million budgeted for FY2016. A portion of the total for “pay as you go” funding will
remain in the operating fund for debt service related to the Chromebook initiative. The five year plan will build on that amount so
that we can move closer to meeting the guideline of five percent of the county’s general fund transfer by FY2019. This amount
will be net of the debt service reallocation for the blended learning initiative.

Student growth, measured budget to budget at 472 students and 9/30/14 actual membership to adopted FY2016 budget at 200,
will cost an estimated $250,000 in additional teaching staff.

Continued full participation in the state’s K-3 class size reduction program is funded at the same level as in FY2015.
32
EXECUTIVE SUMMARY

“Safety net” funding (for remediation and enrichment) will be increased by $500,000 in FY2016. The purpose of safety net
funding is to support students who may be struggling academically and who require additional remediation or intervention efforts
tailored to their areas of academic need. Safety net funding may be used to support before- or after-school remediation or
additional intervention for individual students or small groups of students.

The anywhere, anytime learning initiative (blended learning) is funded in the operating fund as well as the Capital Improvement
Plan and began in the fall of 2014 when middle school students received Chromebooks. High school students are scheduled to
receive Chromebooks in the fall of 2015. This will address the goals of the Design of Excellence 2020 strategic plan by providing
students daily access to technology. An additional $180,000 has been included in the FY2016 budget for increased bandwidth
needs.

As part of the Board’s efforts to create additional efficiencies and maximize funding for instruction, CCPS embarked upon a plan
to begin the outsourcing of custodial services saving about $1.5 million in FY2015. The plan will continue into FY2016 with an
estimated 41 school buildings to be outsourced at a projected additional savings of $3.6 million.

There are a number of relatively minor changes included in the FY2016 adopted budget. First, county services will increase
approximately of about $245,000, primarily reflecting an adjustment to the full CCPS share of the cost of nursing services.
Comprehensive services will increase for a third year at $500,000. These increases are offset to an extent with a reduction in
building leases. The building lease payment for the former administrative space at IDC has been eliminated to reflect the
relocation to office space in the new career and technical center ($266,300). There are other numerous technical adjustments
across the division for about $145,700.

Grant funding will increase overall by $2.0 million from the FY2015 adopted budget. This is primarily the result of an additional
federal grant, VPI Plus (Virginia PreSchool Initiative) that will provide additional preschool classes for Chesterfield County Public
Schools.

The federal food services fund will increase over the FY2015 adopted budget by nearly $3.9 million due to the discontinuation of
the non-federal food service fund that has operated in our high schools for about 20 years.
33
EXECUTIVE SUMMARY
SIGNIFICANT TRENDS AND INITIATIVES
OPERATING REVENUE - % CHANGE OVER TIME:
8.0%
6.0%
4.0%
2.0%
0.0%
-2.0%
-4.0%
-6.0%
-8.0%
-10.0%
The operating fund experienced a significant downturn in revenue in the years following FY2009 as the recession settled in and the
ensuing recovery was slow to take hold. As depicted in this chart, this had a serious impact on the budgets over the next five years.
FY2015 was the first year in the past six years in which CCPS began to make strides toward rebuilding, given first the reductions in
revenue and slow growth afterward coupled with mandated expenditure increases such as the rate for the Virginia Retirement
System, an increase in the number of health care participants, and increases in the cost of county-provided services. Although this is
the second year of the biennium, further gains will be made primarily due to a significant increase in the county transfer, coupled with
the continued benefit of process efficiencies on the expenditure side.
ENROLLMENT HISTORY & PROJECTIONS:
65,000
60,000
55,000
50,000
45,000
40,000
35,000
Student enrollment experienced significant increases year to year (over 1,000 per year) during most of the 1980s with continued
strong growth during much of the 1990s and early 2000s. It began to level off around 2008 including two losses in the total number of
students around the second decade of the century. In FY2013, enrollment began to increase slightly, although certainly not at the
levels of the 1990s and early 2000s. Projections show this trend will continue through 2021.
34
EXECUTIVE SUMMARY
PER PUPIL EXPENDITURE – ADOPTED BUDGET BY FISCAL YEAR:
10,000
9,800
9,600
9,400
9,200
9,000
8,800
8,600
8,400
8,200
8,000
FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016
The per pupil expenditure began to decline after FY2009 as the recession took hold. There have been modest gains since FY201 1,
however, much of the additional funding has been applied to fixed costs or mandates that did not directly further student instruction.
While the estimated per pupil expenditure for FY2016 has now surpassed that in FY2009 and CCPS has made modest gains in
instructional spending to further its goals, Chesterfield continues to rank in the bottom 6 percent of Virginia’s school districts with
regard to the amount spent per student.
NUMBER OF TEACHING STAFF BY YEAR:
4,000
3,950
3,900
3,850
3,800
3,750
3,700
3,650
3,600
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015
FY2016
Teaching staff to meet Board approved student/teacher ratios (as well as a number of other staff) was reduced significantly in FY2010
and FY2011, with an increase of one in the student/teacher ratio taking place in FY2011. During this time, student membership
began to grow year over year, necessitating additional staff. For the first time in five years, CCPS is able to adequately address
student growth, and began in FY2015 to address the need for lower student/teacher ratios and expanded electives as well with an
overall reduction in the ratio of one. For FY2016, there will be another 0.5 overall reduction in the pupil-teacher ratio. The five year
plan includes funding to further reduce student/-teacher ratio over the period.
35
EXECUTIVE SUMMARY
BENEFIT CHANGES:
Beginning in January of 2014, the County and Schools converted its health care benefit to a self insured model and began offering a
plan with a health savings account to address rising health care costs. In addition, the state overhauled the Virginia Retirement
System (VRS) to lower employer costs over time. School divisions were given five years to phase out the payment of the “employee
share” into the plan. Chesterfield elected to turn those payments over to employees completely in FY2014, which lowered our per
employee payment at that time.
The General Assembly and the Virginia Retirement System are committed to funding the
contribution rates at 100% by FY2019 which will likely increase our payments over time.
OUTSOURCING:
In FY2015, the School Board eliminated much of its warehousing function and began outsourcing custodial services at eight of its
school locations. For FY2016, outsourcing of custodial services will continue at an additional thirty-three school buildings. These
efforts to create additional efficiencies and maximize funding for instruction saved the school division about $2.0 million i n FY2015
and are projected to save an additional $3.6 million in FY2016. At the same time, Chesterfield County Schools continues to explore
energy performance contracts (ESCOs) as a way to generate additional savings in the coming years through energy conservation.
BLENDED LEARNING:
The blended learning initiative is being funded with a combination of funds from the operating fund and the capital projects fund. In
FY2015, Chromebooks were issued to all middle school students with high schools to follow in FY2016. Chesterfield County Public
Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime,
anywhere learning. This approach allows teachers to use technology for instruction and student evaluation. Teachers can receive
real-time feedback on student performance, and students can learn individually at their own pace. By combining technology and
traditional best practices, instruction can be differentiated to meet individual student needs. Instantaneous feedback and
individualized instruction will also empower students to take ownership of their learning.
BUS REPLACEMENTS:
The economic downturn beginning in FY2010 had a serious negative impact on our ability to purchase replacement buses. More than
one-third of our active bus fleet (607 buses) is 15 years old or older. With funding of $2 million in FY2015, CCPS was able to
purchase twenty-three replacement buses. Two of these were propane buses, an experimental step toward a cleaner, more costeffective, and more maintenance-friendly fleet. For FY2016, a plan was developed to replace the majority of buses older than 15
years by entering into a one-time lease/purchase of 100 buses. This will be coupled with a second plan to also begin purchasing
replacements during the life of the lease and beyond in an effort to replace our fleet on a more routine replacement schedule of 15
years. Purchases will be funded from several sources: 1) operating funds not used for the lease, 2) maintenance savings derived
from replacing the oldest 100 buses in the fleet immediately, and 3) a commitment to set aside $1,000,000 in remaining year-end
operating funds over the term of the lease. In addition, the five year plan addresses further bus replacements over the next several
years with additional funding of $250,000 per year.
SCHOOL REVITALIZATION:
In November, 2013, voters approved, by a margin of nearly 72%, a school revitalization program that will either replace or renovate
nine of our schools most in need. These were the schools addressed in the FY2015 adopted capital improvement plan: Providence
Middle, Monacan High, Manchester Middle, and these elementary schools: Beulah, Enon, Matoaca, Harrowgate, Reams, Crestwood,
and Ettrick. The plan will also provide one new elementary school to relieve overcrowding in the northern section of the county as
well as renovations to the central office administrative space so that it can remain a viable workspace. The FY2016 adopted capital
improvement plan continues to support these same facility revitalizations and construction.
36
EXECUTIVE SUMMARY
Informational Component
FIVE YEAR PLAN
The 5-year plan for the operating fund is intended to build on the FY2015 budget using various revenue and expenditure assumptions
to create a roadmap for the foreseeable future. The county’s contribution to school operations is projected at 2-3% growth, while
state funding is projected at a slightly lower growth rate on a biennial basis. Most importantly, this plan reduces the dependence on
one-time funding that has been relied upon over the last few recovery years. On the expenditure side, cost requirements such as
benefit rate increases and student growth are recognized, as well as modest increases for program enhancements such as additional
teachers for further student-teacher ratio reduction and bus replacements. While the out years are not projected to be balanced at this
time, the variances are much more manageable that what has been experienced over the past few years.
The grants and food service funds are anticipated to remain relatively stable with grants changing primarily to account for salary and
benefit changes over the 5-year period (a 2% salary increase is included annually to maintain comparability to the operating fund).
The food service fund increases over time in response to salary and benefit changes as well as changes in divisionwide student
membership, with no more new schools on the horizon for the scope of this plan.
Operating Fund
School Revenue
Local Sources
County
Recurring (baseline funding)
One-time Operating
One-time Capital
Prior Year Savings
State Sales Tax
State
Federal
TOTAL REVENUE
FY2015
$ 10,899,700
FY2016
$11,464,700
FY2017
$11,464,600
FY2018
$11,464,600
FY2019
$11,464,600
FY2020
$11,464,600
243,267,000
4,500,000
2,000,000
5,883,700
58,248,300
238,220,400
390,000
$567,304,500
259,194,100
3,000,000
2,000,000
5,000,000
59,390,000
240,661,200
390,000
$581,100,000
273,340,000
1,000,000
3,500,000
60,874,800
249,219,100
390,000
$599,788,500
284,345,700
3,650,000
2,000,000
62,396,700
249,859,100
390,000
$614,106,100
296,360,500
1,200,000
2,000,000
63,956,600
257,860,100
390,000
$633,231,800
309,552,600
2,000,000
65,555,500
258,626,000
390,000
$647,588,700
School Expenditures (presented in incremental amounts)
FY2015
Baseline Increases
Prior Year Baseline
$534,509,400
FY2016
$567,304,500
FY2017
$571,666,800
FY2018
$581,091,500
FY2019
$594,602,500
FY2020
$606,278,000
2,700,000
7,610,100
6,740,000
1,418,000
2,897,000
3,750,000
249,400
2,897,000
250,000
3,900,000
1,000,000
2,897,000
4,100,000
1,000,000
2,897,000
1,276,100
4,200,000
1,000,000
2,897,000
(499,900)
4,908,900
293,700
2,643,900
(843,500)
(137,800)
-
(540,200)
-
-
-
-
Healthcare (annualizing and rate increase costs)
VRS (from rate changes only)
Salary Adjustments (1% annually)
Student Growth
Debt Service (as of FY16 includes bus lease,
blended learning)
Other Baseline Increases/Adjustments (bus lease
debt service reallocation)
Pay-as-you-go Capital Funding (net of blending
learning debt service reallocation)
Reductions (custodial, etc.)
Baseline Expenditure Increase
BASELINE SUBTOTAL
1,855,600
(1,880,700)
3,884,000
2,870,100
3,145,900
584,000
(2,387,600)
$21,374,300
$555,883,700
(5,022,100)
$ 4,362,300
$571,666,800
(2,800,000)
$ 9,424,700
$581,091,500
$ 13,511,000
$594,602,500
$ 11,675,500
$606,278,000
$ 8,643,200
$614,921,200
Program/Service Enhancements
Additional PTR Reductions
Remediation and Enrichment Support
College and Career Readiness
Professional Development
Bus Fleet Replacement
Additional 1% Salary Increase
Tuition Reimbursement
Additional Staffing for Autism Classes
Meadowbrook Speciality Center
Elementary School Stipends
Recuitment Incentive for Hard to Staff Positions
Digital Curriculum
Enhanced Expenditure Increase
TOTAL EXPENDITURES (Base + Enhanced)
2,000,000
$11,420,800
$567,304,500
3,091,600
500,000
250,000
3,750,000
120,000
700,000
217,600
250,000
125,000
200,000
229,000
$ 9,433,200
$581,100,000
1,545,800
220,000
250,000
3,900,000
$ 5,915,800
$596,440,500
1,545,800
335,000
250,000
4,100,000
$ 6,230,800
$616,182,300
1,545,800
250,000
4,200,000
$ 5,995,800
$633,853,600
1,545,800
250,000
4,300,000
$ 6,095,800
$648,592,600
11,420,800
-
9,433,200
-
18,697,000
3,348,000
19,503,600
(2,076,200)
26,953,800
(621,800)
32,667,500
(1,003,900)
Baseline (Deficit)/Surplus
Total (Deficit)/Surplus
37
4,300,000
1,000,000
EXECUTIVE SUMMARY
Grants Fund
Grants Revenue
Local
Transfers
State
Federal
Total Revenue
FY2015
738,000
647,600
2,126,152
21,350,248
24,862,000
FY2016
1,055,000
402,840
2,158,542
23,284,118
26,900,500
FY2017
1,080,000
402,840
2,183,542
23,749,800
27,416,182
FY2018
1,080,000
402,840
2,183,542
24,224,796
27,891,178
FY2019
1,080,000
402,840
2,183,542
24,709,292
28,375,674
FY2020
1,080,000
402,840
2,183,542
23,788,278
27,454,660
Grants Expenditures
Salaries
Benefits
Internal Services
Other Charges
Materials/Supplies
Capital
Transfers
Total Expenditures
13,929,420
5,074,052
1,295,332
336,470
246,999
2,159,727
20,000
1,800,000
24,862,000
14,226,154
5,426,956
2,250,006
439,557
260,831
2,476,356
20,640
1,800,000
26,900,500
14,510,677
5,596,735
2,300,006
444,557
263,831
2,485,376
15,000
1,800,000
27,416,182
14,800,891
5,672,045
2,303,006
479,557
293,831
2,519,848
22,000
1,800,000
27,891,178
15,096,908
5,748,862
2,315,006
489,557
305,831
2,594,510
25,000
1,800,000
28,375,674
14,498,847
5,479,925
2,350,006
464,557
290,070
2,551,256
20,000
1,800,000
27,454,660
Description
Food Services Revenues
Service Charges
State Aid
Federal Aid
TOTAL REVENUES
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
1,250,000
16,000
14,491,650
120,500
413,050
10,067,700
26,358,900
2,589,300
10,000.00
10,860,000
85,000
394,500
11,517,800
25,456,600
760,614
15,000
11,146,000
80,500
403,000
12,075,000
24,480,114
525,096
15,000
11,308,000
80,500
408,000
12,543,000
24,879,596
272,996
15,000
11,475,000
80,500
413,000
13,035,000
25,291,496
283,996
15,000
11,645,000
80,500
418,000
13,547,000
25,989,496
Food Services Expenditures
Personal Services
Employee Benefits
Purchased Services
Internal Services
Other Charges
Total Operating
6,544,501
1,917,987
1,017,412
1,773,860
1,442,480
11,406,660
901,000
25,003,900
6,778,686
1,867,593
855,966
1,618,755
1,158,750
10,537,550
22,817,300
6,916,910
1,975,101
781,150
1,728,500
1,192,500
10,735,954
23,330,114
7,054,838
2,000,024
781,150
1,728,500
1,192,500
10,972,584
23,729,596
7,195,524
2,028,104
781,150
1,728,500
1,192,500
11,215,717
24,141,496
7,339,025
2,056,580
781,150
1,728,500
1,192,500
11,741,741
24,839,496
1,355,000
2,639,300
1,150,000
1,150,000
1,150,000
1,150,000
Total Expenditures
26,358,900
25,456,600
24,480,114
24,879,596
25,291,496
25,989,496
38
EXECUTIVE SUMMARY
ENROLLMENT HISTORY, FORECAST AND METHODOLOGY
SEPTEMBER 30
TH
MEMBERSHIP HISTORY
Year
Elementary
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
15,053
15,785
16,715
18,145
19,446
20,489
21,628
22,481
22,938
23,541
23,965
23,407
23,747
23,899
23,786
23,926
23,766
23,449
23,711
23,902
24,270
24,570
25,021
25,651
25,953
26,096
26,221
25,994
25,963
25,788
25,977
26,363
39
Growth @
Elem
732
930
1,430
1,301
1,043
1,139
853
457
603
424
-558
340
152
-113
140
-160
-317
262
191
368
300
451
630
302
143
125
-227
-31
-175
189
386
Middle
9,058
8,748
8,368
8,522
8,809
9,126
9,420
9,987
10,515
10,782
10,895
11,086
11,463
11,835
12,083
12,230
12,301
12,549
12,942
13,385
13,517
13,619
13,694
13,657
13,656
13,581
13,665
13,793
13,870
13,991
13,914
13,915
Growth @
Middle
-310
-380
154
287
317
294
567
528
267
113
191
377
372
248
147
71
248
393
443
132
102
75
-37
-1
-75
84
128
77
121
-77
1
High
10,302
11,246
11,852
12,180
12,180
11,942
11,919
12,012
12,238
12,678
13,060
13,556
13,847
14,047
14,314
14,366
14,864
15,246
15,723
16,258
17,006
17,464
18,035
18,622
18,805
18,894
19,040
18,904
18,874
18,732
18,826
18,861
Growth @
High
944
606
328
0
-238
-23
93
226
440
382
496
291
200
267
52
498
382
477
535
748
458
571
587
183
89
146
-136
-30
-142
94
35
Total
Total Growth
34,413
35,779
36,935
38,847
40,435
41,557
42,967
44,480
45,691
47,001
47,920
48,049
49,057
49,781
50,183
50,522
50,931
51,244
52,376
53,545
54,793
55,653
56,750
57,930
58,414
58,571
58,926
58,691
58,707
58,511
58,717
59,139
0
1,366
1,156
1,912
1,588
1,122
1,410
1,513
1,211
1,310
919
129
1,008
724
402
339
409
313
1,132
1,169
1,248
860
1,097
1,180
484
157
355
-235
16
-196
206
422
EXECUTIVE SUMMARY
TOTAL ENROLLMENT
65,000
60,000
55,000
50,000
45,000
40,000
35,000
ENROLLMENT BY LEVEL
30000
25000
20000
15000
10000
5000
0
40
Elementary
Middle
High
EXECUTIVE SUMMARY
STUDENT ENROLLMENT PROJECTION METHODOLOGY
Membership projections are calculated annually and are based on the September 30 membership.
Several projection models are used to calculate annual projections. The basis of the models is the Cohort Survival Model (CSM).
The CSM is as an enrollment projection method which essentially compares the number of students in a particular grade to the
number of students in the previous grade during the previous year. Ratios are computed for each grade progression and are then
used to project future enrollments.
The ratio indicates whether a change in the number of students is indicative of enrollment that is stable, increasing, or decreasing. A
ratio of one indicates stable enrollment, less than one indicates declining enrollment, while greater than one indicates increasing
enrollment. If, for example, a school district had 100 fourth graders and the next year only has 95 fifth graders, the CSR would be
0.95.
The projections are first computed districtwide by grade level using two models, the DeJong Projection Model and the K-12
Enrollment Projection Model. The DeJong Model calculates three projections, low, moderate and high. Given information that staff
has on live births, housing trends, zoning cases and certificates of occupancy, a low, moderate or high projection is selected. This
number is then compared to the K-12 Enrollment Projection Model to determine the best possible projection.
Individual school enrollment projections are then calculated by grade level based on the K-12 Enrollment Projection Model. The final
numbers are then compared to the districtwide number and adjusted based on a thorough knowledge of each school zone.
In addition, the membership data is geocoded to the county’s GIS (Geographic Information System, ArcMap). The student data is
then analyzed by school assignment and compared to historical data to determine where growth and decline have occurred.
41
EXECUTIVE SUMMARY
TAX BASE AND RATE TRENDS
Assessed and Estimated Market Values of Taxable Property (1)
Last Ten Fiscal Years
(unaudited)
Assessed Values
Fiscal
Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Real Estate (2)
Commercial/
Residential
industrial
16,889,432,228
19,509,239,881
23,439,147,536
26,476,217,323
26,444,495,499
25,404,972,139
24,371,644,507
23,297,692,124
23,270,154,936
24,137,868,679
4,503,087,387
4,965,460,886
5,458,439,780
6,286,058,061
6,538,019,297
6,199,204,274
6,209,724,943
6,377,907,210
6,549,579,765
6,750,914,605
Personal
property
3,137,616,107
3,834,060,417
3,330,659,179
3,436,200,412
3,072,809,133
3,047,498,874
3,167,813,011
3,291,845,888
3,483,680,323
3,495,271,898
Machinery
and tools
Public service
404,752,040
457,959,170
543,314,870
435,488,170
438,809,420
435,428,490
436,491,890
471,584,010
477,379,120
478,934,270
1,060,282,022
977,692,155
926,030,901
1,114,518,126
1,198,254,238
1,294,938,309
1,323,381,861
1,314,798,015
1,388,250,675
1,326,654,615
Total
25,995,169,784
29,744,412,509
33,697,592,266
37,748,482,092
37,692,387,587
36,382,042,086
35,509,056,212
34,753,827,247
35,169,044,819
36,189,644,067
Source: County Assessor's Office
(1) Property in the County is assessed each year. Assessed values of all classes of property approximate market value except for public service property, which is
determined by the State Corporation Commission.
(2) Real estate assessed values include both halves of the year's assessments.
Property Tax Rates (Per $100 of assessed value)
(unaudited)
Personal Property
Fiscal
Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Real estate
1.07
1.07/1.04 (4)(5)
1.04/0.97(4)(5)
0.97/0.95(4)(5)
0.95(5)
0.95(5)
0.95(5)
0.95(5)
0.95(5)
0.95/0.96(4)(5)
Airplanes
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
Motor
vehicles
clean
special
fuels
3.24
3.24
3.24
3.24
3.24
3.24
3.24
3.24
3.24
3.24
Motor
vehicles of
voluntary
personnel (1)
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
Wild or
exotic
animals
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
Special
equipped
motor
vehicles
physically
handicap
$ 0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
Vehicle
trailer and
semi-trailer
(2)
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
All
others (3)
3.60
3.60
3.60
3.60
3.60
3.60
3.60
3.60
3.60
3.60
Machinery
and tools
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Total
direct
tax
rate(6)
1.37
1.38
1.26
1.20
1.17
1.17
1.19
1.20
1.21
1.21
Source: Chesterfield County Accounting Department
(1) Includes motor vehicles owned by members of volunteer rescue squads, volunteer fire departments, volunteer police chaplains, and auxiliary police officers.
(2) Includes motor vehicles, trailers, and semi-trailers with a gross vehicle weight of 10,000 pounds or more to transport property for hire by a motor carrier engaged in
interstate commerce.
(3) Includes automobiles (except those mentioned above), boats, boat trailers, other motor vehicles and all tangible personal property used or held with any mining,
manufacturing or other business, trade, occupation or profession, including furnishings, furniture, and appliances in rental units.
(4) The real estate tax rate was different for each half of the fiscal year.
(5) In 2006, the County initiated a supplemental property tax in the Powhite-Charter Colony Parkway Interchange Service District. Real property in the district is charged
this supplemental tax rate of $0.15 per $100 in addition to the real estate rate.
(6) The total direct tax rate for each fiscal year is per $100 of assessed valuation and is calculated on a weighted average basis with
no adjustment for prorated personal property tax valuations.
42
EXECUTIVE SUMMARY
RESOURCE ALLOCATIONS
The charts below provide information regarding the numbers of adopted FTE positions for FY2016 by fund and a comparison to the
FY2015 adopted position level. The chart also provides similar information for three prior years. The FY2016 adopted budget not
only addresses student growth, but provides for a further reduction in the student/teacher ratio divisionwide, complies with state
requirements for programs such as the K-3 class size reduction and continues to provides additional school choice options for
th
students with the planned opening of a 13 specialty center – the Academy for Digital Entrepreneurship at Meadowbrook High
School. In addition, offerings at our second career and technical center (opened in the fall of 2014) will be expanded. For the
operating fund, the remainder of the changes or increases in FTE positions represent support necessary for existing students and/or
new students projected to attend our schools in the fall of 2015.
Full Time Positions
Part Time Positions
FY2012
Actual
FTE
7,322.9
452.1
FY2013
Actual
FTE
7,356.2
458.3
FY2014
Adopted
FTE
7,387.9
472.4
FY2015
Adopted
FTE
7,461.8
464.8
FY2016
Adopted
FTE
7,337.7
469.5
Difference
FTE
-124.1
4.7
TOTAL ALL POSITIONS
7,775.0
7,814.5
7,860.3
7,926.6
7,807.2
-119.4
Full Time Positions
Part Time Positions
FY2012
Actual
FTE
6,890.9
71.6
FY2013
Actual
FTE
6,913.2
71.3
FY2014
Adopted
FTE
6,930.9
79.1
FY2015
Adopted
FTE
7,052.8
65.8
FY2016
Adopted
FTE
6,906.7
69.5
Difference
FTE
-146.1
3.7
Total All Positions
6,962.5
6,984.5
7,010.0
7,118.6
6,976.2
-142.4
Full Time Positions
Part Time Positions
FY2012
Actual
FTE
326.0
0.5
FY2013
Actual
FTE
337.0
1.0
FY2014
Adopted
FTE
350.0
2.3
FY2015
Adopted
FTE
301.0
1.0
FY2016
Adopted
FTE
321.0
1.0
Difference
FTE
20.0
0.0
Total All Positions
326.5
338
352.3
302.0
322.0
20.0
Full Time Positions
Part Time Positions
FY2012
Actual
FTE
82.0
261.0
FY2013
Actual
FTE
82.0
267.0
FY2014
Adopted
FTE
83.0
272.0
FY2015
Adopted
FTE
83.0
276.0
FY2016
Adopted
FTE
110.0
399.0
Difference
FTE
27.0
123.0
Total All Positions
343.0
349.0
355.0
359.0
509.0
150.0
Full Time Positions
Part Time Positions
FY2012
Actual
FTE
24.0
119.0
FY2013
Actual
FTE
24.0
119.0
FY2014
Adopted
FTE
24.0
119.0
FY2015
Adopted
FTE
25.0
122.0
FY2016
Adopted
FTE
0.0
0.0
Difference
FTE
-25.0
-122.0
Total All Positions
143.0
143.0
143.0
147.0
0.0
-147.0
All Funds
Operating Fund
Grants Fund
Non-Federal Food Services Fund
43
EXECUTIVE SUMMARY
DEBT OBLIGATIONS
Debt service provides the means to revitalize or replace existing facilities within the school division as well as provide resources to
build new schools as enrollment growth warrants. Debt limits are set by the County’s Board of Supervisors in an adopted policy and
are not to exceed a threshold of 10% of the county and school division’s combined budgets. Debt service is a long term commitment
for the operating fund as the funds borrowed must be repaid over a term of typically 30 years with associated interest. While the chart
below shows that CCPS’ level of debt payments will increase substantially (about 11%) from FY2015 to FY2016, the vast major of the
increase is related to an accounting change requiring the Chromebook lease/purchase initiative and the 100-bus lease to be classified
as debt. In the longer term, however, the 9-year capital improvement plan includes a revitalization plan for a number of schools as
well as major maintenance. Debt service is expected to increase substantially as these projects get underway.
The total debt obligation for FY2016 is $47,769,000. Debt levels are expected to increase by about 13% over the plan period from
FY15 to FY18 and begin to level off or drop somewhat for the final years of the plan. Projected debt obligations will be adjusted as
necessary during the budget process in each year of the plan.
Bond Issues
VPSA 1995A
VPSA 1995C
VPSA 2002B
GO 2004A
GO 2005B
2005 L/P Financial System
GO 2006A
GO 2007A
GO 2007B
GO 2008A
GO 2009A
GO 2009B
VPSA 2011
VPSA 2012B
GO 2012B
VPSA 2013A
GO 2014
GO 2014 Refunding
GO 2015
Debt Service Fund
FY2015 - FY2016 Comparison of Budgeted Payments
FY15
FY15
FY16
Adopted
Adopted
Adopted
Principal/Interest
Other Debt
Principal/Interest
822,667
1,404,833
1,660,257
4,513,951
4,682,316
184,542
3,410,508
151,053
4,269,884
843,247
4,898,952
4,693,462
412,889
1,414,011
1,719,577
4,898,548
1,683,873
976,200
-
-
777,556
1,338,278
1,600,774
3,845,335
178,272
2,749,191
145,018
3,761,644
1,571,865
4,796,126
4,972,280
1,378,294
1,686,560
2,409,439
1,650,889
617,248
5,422,397
3,958,940
FY16
Adopted
Other Debt
Increase/
(Decrease)
Total
-
(45,111)
(66,555)
(59,483)
(4,513,951)
(836,981)
(6,271)
(661,317)
(6,035)
(508,240)
728,618
(102,826)
278,818
(412,889)
(35,717)
(33,017)
(2,489,109)
(32,984)
(358,952)
5,422,397
3,958,940
Other Debt Expenditure:
Chromebook Middle Schools L/P
-
-
-
1,272,695
1,272,695
Chromebook High Schools L/P
-
-
-
2,313,000
2,313,000
Bus Lease/Purchase
-
-
-
1,323,200
1,323,200
GO Bond Fees / Issuance Costs
VPSA Bond Fees / Issuance Costs
-
209,332
10,000
-
(209,332)
(10,000)
4,908,895
4,908,900
Totals
42,640,768
219,332
42,860,105
42,860,100
Principal Payments increased from FY15 to FY16 by $5,075,897
Interest Payments increased from FY15 to FY16 by $52,335
Other Debt Service decreased from FY15 to FY16 by $219,332
For a combined total increase of $4,908,900
44
47,769,000
EXECUTIVE SUMMARY
BENCHMARK DATA
The following charts and graphs are intended to provide the reader a comparison of Chesterfield County Public Schools with
neighboring school divisions in the Commonwealth as well as some others of similar size around the state. The data is taken from the
state department of education website to insure a like comparison of the selected data. The bar graphs compare the school divisions
in the latest year available – FY2014.
Total Cost Per Student Comparison
School Division
FY2010
FY2011
FY2012
FY2013
FY2014
Chesterfield
9,369
8,772
8,755
9,276
9,023
Chesapeake
10,459
10,490
10,680
10,474
10,692
9,252
8,899
9,166
9,137
9,049
Hanover
Henrico
9,138
9,015
9,041
9,110
8,978
Norfolk
11,324
10,500
10,419
11,022
10,671
Prince William
10,298
10,079
10,380
10,449
10,445
Richmond
13,773
13,040
13,730
12,945
12,731
9,399
9,858
9,751
9,971
10,063
10,706
10,772
10,876
10,832
10,825
11,020
10,793
10,969
11,257
11,242
Stafford
Virginia Beach
State Average
FY2014 Total Cost Per Student
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
45
EXECUTIVE SUMMARY
Local Cost per Student Comparison
School Division
FY2010
FY2011
FY2012
FY2013
FY2014
Chesterfield
3,704
3,680
3,556
4,018
3,792
Chesapeake
4,464
4,195
4,730
4,497
4,764
Hanover
4,245
4,118
4,300
4,290
4,147
Henrico
3,985
4,141
3,883
3,815
4,435
Norfolk
3,352
3,436
3,392
3,482
3,544
Prince William
4,698
4,622
4,812
4,776
4,664
Richmond
5,956
5,728
6,114
5,602
5,860
Stafford
4,714
4,284
4,331
4,521
4,525
Virginia Beach
4,891
5,167
5,172
5,237
5,277
5,423
5,371
5,549
5,777
5.823
FY2010
FY2011
FY2012
FY2013
FY2014
Chesterfield
3,779
3,532
3,631
3,764
3,803
Chesapeake
4,281
4,019
3,890
4,108
4,232
Hanover
3,387
3,151
3,250
3,464
3,532
Henrico
3,483
3,117
3,339
3,638
2,888
Norfolk
5,019
4,351
4,153
4,759
4,711
Prince William
3,773
3,765
3,999
4,218
4,244
Richmond
4,185
3,839
3,641
3,844
3,818
Stafford
3,193
3,589
3,750
3,921
4,018
Virginia Beach
3,700
3,469
3,489
3,600
3,705
3,509
3,375
3,420
3,652
3,676
FY2011
FY2012
FY2013
FY2014
State Average
State Cost per Student Comparison
School Division
State Average
Sales Tax Cost per Student Comparison
School Division
Chesterfield
791
835
859
940
946
Chesapeake
930
983
999
982
984
Hanover
880
923
943
945
963
Henrico
879
923
930
966
968
Norfolk
882
932
919
965
954
Prince William
Richmond
790
798
814
883
886
1,157
1,218
1,153
1,009
996
Stafford
812
840
869
930
943
Virginia Beach
959
1,009
1,035
991
978
890
928
935
954
959
State Average
46
FY2010
EXECUTIVE SUMMARY
Federal Funds Cost per Student Comparison
School Division
FY2010
FY2011
FY2012
FY2013
FY2014
Chesterfield
1094
726
710
553
481
Chesapeake
783
1293
1061
888
712
Hanover
739
707
674
437
407
Henrico
791
834
889
692
687
Norfolk
2,071
1,780
1,956
1,815
1,461
Prince William
1,036
894
755
573
651
Richmond
2,475
2,255
2,822
2,491
2,057
Stafford
Virginia Beach
State Average
681
1145
802
599
577
1,156
1,128
1,180
1,004
865
1,198
1,119
1,065
875
784
Source: Virginia Department of Education (http://www.doe.virginia.gov/)
47
EXECUTIVE SUMMARY
Student/Teacher Ratio Comparison
School Division
FY2010
FY2011
FY2012
Chesterfield
13.17
14.66
14.64
14.61
14.76
Chesapeake
12.74
13.85
13.50
13.90
14.01
Hanover
11.24
12.21
12.31
12.32
12.33
Henrico
13.19
13.92
14.59
13.95
14.26
Norfolk
10.49
12.08
12.64
12.14
11.86
Prince William
15.28
15.98
16.18
16.38
16.48
Richmond
10.09
10.57
10.62
11.45
11.13
Stafford
13.88
14.35
14.2
13.86
14.21
Virginia Beach
12.48
13.35
13.74
14.26
14.71
N/A
12.78
14.01
14.11
12.90
State Average
FY2014 Student/Teacher Ratio Comparison
18
16
14
12
10
8
6
4
2
0
48
FY2013
FY2014
EXECUTIVE SUMMARY
# of Instructional Positions per 1000 in Average Daily Membership
School Division
Chesterfield
Chesapeake
FY2010
FY2011
FY2012
93.78
88.70
88.6
FY2013
88.27
99.85
95.91
97.95
96.58
98.21
Hanover
137.99
104.54
103.62
103.60
103.92
Henrico
109.14
92.48
89.56
90.20
89.76
Norfolk
117.43
108.86
104.37
107.46
108.47
77.35
76.16
75.25
74.21
73.77
117.57
115.69
115.66
108.87
110.25
92.66
93.75
94.07
95.88
95.04
100.83
101.51
99.83
96.17
93.49
104.27
102.49
101.86
101.37
101.06
Prince William
Richmond
Stafford
Virginia Beach
State Average
FY 2014 # of Instructional Positions per 1000 in ADM
120
100
80
60
40
20
0
49
88.74
FY2014
EXECUTIVE SUMMARY
Administrative, Service and Support Personnel Positions per 1000 in ADM
School Division
FY2010
FY2011
FY2012
FY2013
FY2014
Chesterfield
38.1
37.1
37.1
37.9
36.7
Chesapeake
50.3
48.9
48.9
47.9
48.2
Hanover
37.3
35.5
35.6
35.5
35.5
Henrico
41.7
42.9
41.4
41.7
42.3
Norfolk
48.9
45.4
42.5
43.6
40.4
Prince William
41.0
39.9
40.1
40.2
39.7
Richmond
53.4
52.9
54.1
52.2
47.3
Stafford
34.6
37.3
32.3
31.7
33.9
Virginia Beach
45.3
44.9
45.6
45.5
45.0
47
45.4
44.8
44.4
44.0
State Average
FY2014 Administrative, Service and Support Personnel
Positions per 1000 in ADM
50
45
40
35
30
25
20
15
10
5
0
50
EXECUTIVE SUMMARY
PER PUPIL EXPENDITURES
Virginia State code section 22.1-92 requires the following:
“Upon preparing the estimate of the amount of money deemed to be needed during the next fiscal year for the support of
the public schools of the school division, each division superintendent shall also prepare and distribute, within a reasonable
time as prescribed by the Board of Education, notification of the estimated average per pupil cost for public education in
the school division for the coming school year in accordance with the budget estimates provided to the local governing
body or bodies. Such notification shall also include actual per pupil state and local education expenditures for the previous
school year. The notice may also include federal funds expended for public education in the school division.”
SOURCES OF
FINANCIAL SUPPORT
STATE FUNDS
LOCAL
DIVISION
FY2014
Actual
LOCAL
DIVISION
FY2015 Budget
Adopted
LOCAL
DIVISION
FY2016 Budget
Adopted
$ 3,676
$ 3,803
$ 4,060
$ 4,080
SALES & USE TAX
959
946
994
1,005
FEDERAL FUNDS
784
481
539
564
5,823
3,792
4,078
4,253
$ 11,242
$ 9,023
$ 9,672
$ 9,902
LOCAL FUNDS
TOTAL
51
STATE
AVERAGE
FY2014
Actual
EXECUTIVE SUMMARY
ESTIMATED REQUIRED LOCAL EFFORT
Virginia State code section, Section 22.1-93 requires the following:
“Upon approval of the school division’s budget by the appropriating body, each school division shall publish the approved
annual budget, including the estimated required local match, on its website and the document shall also be made available
in hard copy as needed to citizens for inspection.”
Chesterfield County School Board Policy 7110 provides the same direction.
FY2016 ESTIMATED REQUIRED LOCAL EFFORT
SECTION 1: Qualifying Expenditures for Operations
Total Budgeted Expenditures
(includes all appropriated funds, including operational and capital)
676,361,300
(Less) Excluded Capital Expenditures:
1. Capital Outlay Additions
(1,140,210)
2. Facilities - Capital Outlay Replacements
(42,904,300)
3. Debt Service
(47,769,000)
(Less) School Nutrition Services
(25,456,600)
(Less) Excluded Intra-fund Transfers
(2,123,900)
(includes Operating Funds transfer to Grants and Transfer to County for Comprehensive Services)
(Less) Excluded Inter-fund Transfers - Capital Purchased by Locality
(Less) Excluded Inter-fund Transfers - Transfer to Inter-Agency Fund
(includes Operating Funds transfer to CIP and Grants transfer to CIP)
(Less) Excluded Programs
(includes Summer Session, Adult Ed, Preschool, Head Start and Detention Home)
(2,054,300)
(8,182,269)
Total Excluded Expenditures
SECTION 2: Adjustment for State Funds
(Less) Sales Tax
(Less) Other State Funds
(Less) Carry-Forward State Textbook Funds from Prior Year
(Less) Carry-Forward Other State Funds from Prior Year - Algebra Readiness
(129,630,579)
(59,390,000)
(242,819,700)
(874,200)
(404,000)
(Plus) State Funds Passed Through - Excluding Regional Programs
-
(Plus) State Funds Passed Through to Regional Alternative Education Programs
-
(Plus) State Funds Passed Through to Regional Governor's School
1,149,265
(Plus) State Funds Passed Through to Regional Career & Technical Education Center
-
(Plus) State Funds Passed Through to Regional Special Education Program
-
(Plus) Unspent State Textbook Funds
(Anticipated as of June 30, 2015)
-
(Plus) Unspent other State Funds
-
(Plus) Sum of Capital Expenditures Paid from State Funds
-
(Plus) Sum of Debt Service Expenditures Paid from State Funds
-
Total Excluded State Revenues
52
(302,338,635)
EXECUTIVE SUMMARY
SECTION 3: Adjustment for Federal Funds
(Less) Federal Funds
(33,601,570)
(Less) Carry-Forward Federal Funds From Prior Year
-
(Plus) Unspent Federal Funds
-
(Plus) Sum of Capital Expenditures Paid from Federal Funds
Total Excluded Federal Revenues
SECTION 4: Adjustment for Other Local Revenue
(Less) Tuition and Other Payments from Another City or County
SECTION 5: Required Local Effort
Net Local Expenditure for Operations:
Required Local Effort for SOQ Accounts:
53
20,640
(33,580,930)
(20,000)
210,791,156
122,273,518
Adopted Budget
for FY 2016
Organizational
ORGANIZATIONAL SECTION
The organizational section is intended to provide the reader with a clear understanding of the organizational structure of the school
division, both from an overall management perspective as well as budgeting/accounting perspective. Also included here are the
policies governing the finances of Chesterfield County Public Schools (including applicable county policies), a discussion of the
budget process including important dates during the process, and the school division’s strategic plan – The Design for Excellence
2020 (DfE 2020).
54
CHESTERFIELD COUNTY PUBLIC SCHOOLS OVERVIEW

CCPS is governed by an elected School Board of five members serving concurrent four-year terms. The school division is fiscally
dependent on the County of Chesterfield and does not have the authority to generate tax revenue nor incur debt. The Board
establishes policy and direction for the system and hires the Superintendent, who implements policy and organizes and manages
the staff to pursue the direction set by the Board. Two assistant superintendents and a chief academic officer assist the
Superintendent in carrying out these responsibilities. Fiscally, the School Board approves a budget recommended by the
Superintendent, which must be approved and funded by the local Board of Supervisors in its budget process for the entire
county.

CCPS educated more than 59,000 students in 2014-15. Student growth in the county has slowed over the past decade and
projections suggest this student membership trend will continue for the foreseeable future.

CCPS is a comprehensive K-12 environment. Our children are educated in 11 high schools, 12 middle schools, 38 elementary
schools, and two career and technical education centers.
55
ORGANIZATION OF THE SCHOOL BOARD BY MAGISTERIAL DISTRICT
56
STAFF ORGANIZATIONAL CHARTS
Executive Staff
Community
Parents, Senior Citizens,
Business Leaders, Other Patrons
SCHOOL BOARD ATTORNEY
CHESTERFIELD COUNTY
SCHOOL BOARD
SUPERINTENDENT OF SCHOOLS
EXECUTIVE ASSISTANT &
CLERK TO THE SCHOOL
BOARD
CHIEF EXECUTIVE TO THE
SUPERINTENDENT
ASSISTANT SUPERINTENDENT
HUMAN RESOURCES &
ADMINISTRATIVE SERVICES
EXECUTIVE DIRECTOR
TECHNOLOGY
DIRECTOR HUMAN
RESOURCES
CHIEF ACADEMIC OFFICER
DIRECTOR
RESEARCH AND
EVALUATION
EXECUTIVE DIRECTOR
SCHOOL ADMINISTRATION
DIRECTOR CAREER AND
TECHNICAL EDUCATION
DIRECTOR COMMUNITY
RELATIONS
ASSISTANT SUPERINTENDENT
BUSINESS & FINANCE
DIRECTOR MANAGEMENT
& BUDGET
DIRECTOR FINANCE
DIRECTOR HIGH SCHOOL
EDUCATION
DIRECTOR
COMPENSATION &
BENEFITS
DIRECTOR PROFESSIONAL
DEVELOPMENT
DIRECTOR FOOD SERVICE
DIRECTOR MIDDLE
SCHOOL EDUCATION
DIRECTOR ELEMENTARY
EDUCATION (2)
DIRECTOR PUPIL
PLACEMENT/STUDENT
CONDUCT
DIRECTOR CURRICULUM
& INSTRUCTION
DIRECTOR EXCEPTIONAL
EDUCATION
57
DIRECTOR FACILITIES
DIRECTOR CONSTRUCTION
DIRECTOR STUDENT
TRANSPORTATION
Office of the Superintendent
SUPERINTENDENT
Dr. Marcus Newsome
CHIEF EXECUTIVE TO THE
SUPERINTENDENT
Dr. Sharon Thomas
DIRECTOR
COMMUNITY RELATIONS
Tim Bullis
ADMINISTRATOR
COMMUNITIES IN
SCHOOLS
ASSISTANT DIRECTOR
MANAGER SAFETY &
SECURITY
SCHOOL BUSINESS
PARTNERSHIP SPECIALIST
PRINT SHOP SUPERVISOR
COMMUNITY OUTREACH
COORDINATOR
58
Shawn Smith
COMMUNITY
RELATIONS OFFICER
GRAPHIC DESIGN
WEB SPECIALIST
Department of Instruction
CHIEF ACADEMIC OFFICER
Donna Dalton
EXECUTIVE DIRECTOR SCHOOL
ADMINISTRATION
DIRECTOR EXCEPTIONAL
EDUCATION
Dr. Beth Teigen
DIRECTOR ELEMENTARY
SCHOOLS
Dr. Michael Asip
DIRECTOR ELEMENTARY
SCHOOLS
Dr. Cyndee Blount
Stacey Austin
Assistant Director
Assistant Director
Dr. B. Lewis
E. Longworth
Linda Wood
Elementary Schools
(19)
Elementary Schools
(19)
DIRECTOR MIDDLE SCHOOLS
DIRECTOR HIGH SCHOOLS
Dr. Sharon Pope
Dr. Joseph Tylus
Clinic Asst.
Coordinators
Alternative Education
DIRECTOR STUDENT
CONDUCT/PUPIL PLACEMENT
Assistant Director Student
Support Services
Robert Talley
Dr. T. Grimes
Residency Techs
DIRECTOR CAREER &
TECHNICAL EDUCATION
Dr. David Eshelman
Principal CTC@ Courthouse
Principal CTC@ Hull Street
Career Development Program Manager
Adult Ed
59
DIRECTOR CURRICULUM &
INSTRUCTION
Title I
Title III
Head Start
Virginia Preschool Initiative
School Counseling
Psychological and Diagnostic Services
Social Workers
Positive Behavior Intervention Services
Home Instruction
Special Educat ion Teams
Speech Therapy
Occupational Therapy
Physical Therapy
Hearing/Vision Impaired
Exceptional Education Nurses
Assist ive Technology
Early Childhood Speci al Ed
CSIT/Pre-referral
Parent Resource Center
Homebound Inst ruction
Medicaid Coordinator
On Line Learning
Elementary Language Art s
Secondary Language Arts
Gifted Educat ion
Library
Elementary Mathematics
Secondary Mathematics
Performing Art s
Health/PE/Driver Ed/FLE
Science
Worl d Languages
Social Studies
Visual Arts
Summer School
Kindergarten
Department of Business & Finance
ASSISTANT
SUPERINTENDENT
Chris Sorensen
DIRECTOR
CONSTRUCTION
DIRECTOR
STUDENT
TRANSPORTATION
DIRECTOR
FACILITIES
DIRECTOR
MANAGEMENT &
BUDGET
DIRECTOR
FOO D & NUTRITION
DIRECTOR
FINANCE
John Brooks
Dr. Robert Wingfiel d
Wayne Kitchen
Susan Newton
Warren Grigg
Robert Ay lor
Const ruction
Coordinat ors
(2)
Assistant Director
Area 1
Asst. Dir
Facilities
Services
S. Utley
C. Moss
Assistan t
Director
Assistant Director
Special Ed Area
Assistant
Director
J. Miller
D. Harris
T. Steele
Asst. Dir
Facilities
Services
D. Simmons
A. Frierson
Asst. Dir
Facilities
Services
A. Allen
Assistan t Director
Area 2
Asst. Dir
Facilities
Services
Assistant Director
Area 3
E. Green
Budget
Technician
Sr. Budget Analyst
Field Supervi sors
(7)
Accountant Sr.
(2)
E. Fisher
Asst. Dir
Facilities
Services
Operat ions
Analyst
Vending
Machine Tech
Fiscal Tech III
B. Pence
Assistant Director
Area 4
E. Van Gumster
Admin Env
Health & Safety
C. Bridges
Assistant Director
S. Rudd
AP/AR Lead
Accountants
(2)
Financial
Comp. &
Security
Officer
J. Eyerly
M. Wilder
Asst. Dir
Facilities
Services
Vacant
Asst. Dir
Warehouse
Vacant
60
Assistant
Director
Sr. Programmer
Analyst
Const ruction
Special ists (6)
Planning
Administrator
Budget Analysts (4)
Program Tech I
Lead
Accountant
Accountants
(3)
Sr.
Programmer
Analyst
Pay roll Lead
Accountants
(2)
Fiscal Tech
III (3)
Fiscal Tech II
(2)
Accountants
(2)
Human Resources & Administrative Services
ASSISTANT
SUPERINTENDENT
Dr. Lyle Evans
Administrative Asst Sr.
EXECUTIVE DIRECTOR
TECHNOLOGY
DIRECTOR
HUMAN RESOURCES
Francine Bouldin
DIRECTOR
COMPENSATION & BENEFITS
Kim Carter
DIRECTOR
PROFESSIONAL DEVELOPMENT
Vacant
Harol d Saunders
DIRECTOR RESEAR CH
AND EVALUATION
Assistant
Director
Assistant
Director
P. Sword
HR Administrators
Recruitment (4)
HR
Administrator
Licensure
HRIS
Supervisor
Sr. Programmer
Analyst
Dr. M. Beavers
Benefits
Administrators (2)
Compensation
Administrator
Wellness
Coordinator
Comp & Benefits
Analyst
Dr. Nancy Hoov er
B. Jones
Professional Dev
Integration Specialist
Mgr School
Technology Support
Evaluation
Specialist
Training Specialist
Mgr Tech Integration &
Instruction
Assessment
Specialist
T- Leader in Residence
Mgr School
Database Services
School
Improvement
Specialist
Manager, Professional
Development
Online Learning Training
Dev. Specialist
Conference Center
Coordinator
61
Assistant
Director
Mgr Network
Research
Specialist
DEPARTMENTAL BUDGET SUMMARIES
School Board
Description and Priorities
The school division is governed by a School Board elected by the community. The
Board consists of five members serving concurrent four-year terms. The School Board
works within the community’s values to establish the policies governing the school
division to ensure the best educational opportunities for the students in Chesterfield
County. Fiscally, the School Board approves a budget recommended by the
Superintendent, which must be approved and funded by the local Board of Supervisors
in its budget process for the entire county.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
268,570
2.0
258,886
2.0
278,138
2.0
19,252
0.0
Operating
104,834
-
191,726
-
200,626
-
8,900
-
Total
373,403
2.0
450,612
2.0
478,764
2.0
28,152
0.0
FY2016 Budget Highlights
The School Board’s personal services budget includes a 2% salary increase and related benefits approved as part of the FY2016
budget. The increase in the operating budget reflects additional funding for streaming video services to make School Board meetings
more accessible to the community and the public in general.
62
Office of the Superintendent
The Superintendent oversees and directs a staff charged with managing the School
Division to ensure that all students receive an engaging and relevant education that
prepares them to adapt and thrive in a rapidly changing world. This includes deploying
and effectively utilizing the essential resources in support of the Chesterfield County
Public Schools’ mission, vision and the strategic plan, the Design for Excellence 2020.
The budgets included here are a portion of the staff managed by the Superintendent.
Financial Data
FY2014
Actuals
FY2015
FTE
Adopted
FY2016
FTE
Adopted
FY2015-FY2016
FTE
Difference
FTE
Superintendent
1,016,268
4.0
953,610
4.0
970,211
4.0
16,601
0.0
Community Relations
1,501,001
14.0
1,612,682
14.0
1,639,583
14.0
26,901
0.0
9,577
0.0
0
0.0
168,320
2.0
168,320
2.0
Communities in Schools
School Board Attorney
164,434
1.0
191,280
1.0
197,689
1.0
6,409
0.0
Safety and Security
475,582
15.0
645,292
16.0
653,828
16.0
8,536
0.0
3,166,862
34.0
3,402,864
35.0
3,629,631
37.0
226,767
2.0
Total
63
Superintendent
The Superintendent oversees and directs a staff charged with managing the school division to ensure that all students receive an
engaging and relevant education that prepares them to adapt and thrive in a rapidly changing world. This includes deploying and
effectively utilizing the essential resources in support of the Chesterfield County Public Schools’ mission, vision and the strategic plan,
the Design for Excellence 2020.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
795,324
4.0
704,855
4.0
722,456
4.0
17,601
0.0
Operating
220,944
-
248,755
-
247,755
-
-1,000
-
1,016,268
4.0
953,610
4.0
970,211
4.0
16,601
0.0
Total
The Superintendent’s budget consists of 4 FTEs – the superintendent, the executive assistant to the superintendent and 2 clerical
staff and an operating budget which primarily funds individual school needs. The increase from FY2015 to FY2016 reflects the 2%
salary increase and related benefit costs for the 4 FTEs.
64
Community Relations
The Community Relations Department engages in a number of initiatives designed to enhance CCPS’s standing in the community, to
include: maintaining an interactive CCPS website; issuing news releases, weekly news tips and engaging in daily interactions with
the news media; conducting strategic communications; posting items on Facebook, Twitter and Pinterest; publishing a Parent
Handbook and Parent Health Handbook; and preparing an internal, weekly SuperGram. The Community Relations Department also
maintains a presence in several local organizations to include the Chesterfield Chamber of Commerce and the Chesterfield Business
Council, and sponsors multiple recognitions each year to include Student of the Year, Teacher of the Year, and the annual
partnership recognition celebration. The Community Relations Department also maintains a presence at the General Assembly
during each legislative session.
Financial Data
FY2014
Personal Services
Operating
Capital
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
1,034,669
14.0
1,079,956
14.0
1,107,046
14.0
27,090
0.0
372,753
-
492,726
-
492,537
-
-189
-
93,579
-
40,000
-
40,000
-
0
-
1,501,001
14.0
1,612,682
14.0
1,639,583
14.0
26,901
0.0
The personal services increase from FY2015 to FY2016 reflects the approved 2% salary increase and related benefits. The operating
budget remains stable from FY2015 to FY2016 and includes the resources necessary to address the responsibilities and priorities of
this department.
65
Communities in Schools
Description and Priorities:
Communities in Schools (CIS) is a national program in place in five schools in the school division: Bellwood Elementary School,
Chalkley Elementary School, Ettrick Elementary School, Salem Church Middle School, and Carver College and Career Academy.
The Chesterfield County School Board recently approved a new full-time CIS program at Falling Creek Middle School, effective for the
2015-16 school year. The overall purpose of the CIS program is to coordinate and provide school-wide programming and direct
services designed to address academic and non-academic barriers to success in school. The CIS program is currently served by an
administrator, a clerical staff member, and five site coordinators – all of whom are school division employees.
Financial Data
FY2014
Personal Services
Operating
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
9,577
0.0
0
0.0
150,449
2.0
150,449
2.0
0
-
0
-
17,871
-
17,871
-
9,577
0.0
0
0.0
168,320
2.0
168,320
2.0
Nearly all of the 2.6% increase in the Superintendent’s budget from FY2015 to FY2016 is the direct result of reflecting the
Communities in Schools initiative in the operating budget for FY2016. In past years, this program had been included in the grants
fund, primarily funded through a transfer to grants from the operating fund. This budget includes the administrative staff for
Communities in Schools; the coordinators are reflected under School Administration. There is no change in the total amount budgeted
for Communities in Schools other than the 2% salary increase and related benefits for all eligible employees.
66
The School Board Attorney touches every aspect of school division operations – from contract review and preparation, to the review
of custody orders, to the drafting of Board Memoranda. The School Board Attorney also drafts and reviews various personnel
actions, School Board policies, requests for proposal (RFPs), lawsuits, and MOUs and MOAs. In addition, the School Board Attorney
works closely with the Commonwealth’s Attorney on various legal matters.
Financial Data
FY2014
Personal Services
Operating
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
158,300
1.0
164,120
1.0
167,589
1.0
3,469
0.0
6,135
-
27,160
-
30,100
-
2,940
-
164,434
1.0
191,280
1.0
197,689
1.0
6,409
0.0
The personal services increase from FY2015 to FY2016 reflects the approved 2% salary increase and related benefits. The operating
budget supports the work of the attorney including a small increase in FY2016 for an online legal research service.
.
67
Safety and Security
The Safety and Security Manager schedules and manages meetings of the Interagency Safety Committee, a group comprised of
representatives from safety-related fields in both the school division and the county. In addition, the Safety and Security Manager
responds to school-related matters, to include, weekend and evening break-ins, parental issues, staff issues, as well as lock-downs
and various drills (fire, tornado, lock-down, and so forth). The Safety and Security Manager also attends commencement exercises;
is responsible for managing the implementation of school safety camera systems; applies for grants to include funding for visitor
verification systems for middle schools (similar to the systems already in elementary schools); and works closely with school division
staff to provide a timely response to other emergencies.
Financial Data
FY2014
Personal Services
Operating
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
469,423
15.0
635,692
16.0
644,228
16.0
8,536
0.0
6,159
-
9,600
-
9,600
-
0
-
475,582
15.0
645,292
16.0
653,828
16.0
8,536
0.0
The budget for the Safety and Security function includes a manager and 15 security guard positions. The increase for FY2016
reflects the approved 2% salary increase and related benefits for these employees.
68
Department of Instruction
This area provides vital support for the primary mission of Chesterfield County
Public Schools – providing an engaging and relevant education that prepares every
student to adapt and thrive in a rapidly changing world.
Financial Data
FY2014
Actuals
Chief Academic Officer
School Administration
Curriculum and Instruction
Exceptional Education
Total
69
FY2015
FTE
Adopted
FY2016
FTE
Adopted
FY2015-FY2016
FTE
Difference
FTE
4,795,201
7.0
5,576,194
7.0
6,506,284
6.0
930,090
-1.0
363,566,974
5,154.4
356,389,450
5,320.5
368,288,574
5,393.1
11,899,124
72.6
6,978,202
65.0
8,140,601
59.5
8,380,781
59.5
240,180
0.0
20,392,915
357.3
22,462,683
363.3
23,412,786
358.3
950,103
-5.0
395,733,291
5,583.7
392,568,928
5,750.3
406,588,425
5,816.9
14,019,497
66.6
Chief Academic Officer (CAO)
The current budget for personnel provides FTEs in the roles of the chief academic officer, school administration, curriculum and
instruction, exceptional education and grants. It also provides for a receptionist for the administrative offices at CTC@Hull. The main
priority for 2015-16 is to stay the course with Design for Excellence 2020 initiatives, focus on innovation, and continuous improvement
with student achievement while assuring positive teacher moral. This will be achieved by assuring schools have access to high quality
resources from instructional specialists to digital curriculum resources to assessment software.
Financial Data
FY2014
Personal Services
Operating
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
755,347
7.0
887,359
7.0
1,692,095
6.0
804,736
-1.0
4,039,854
-
4,688,835
-
4,814,189
-
125,354
-
4,795,201
7.0
5,576,194
7.0
6,506,284
6.0
930,090
-1.0
The personal services increase for FY2016 is reflective of several items: 1) the approved 2% salary increase and related benefits for
the six FTEs, 2) an offset for the transfer of the CIS administrator to the department that includes all other CIS staff, and 3) the
addition of funds for remediation and enrichment (“safety net”) for our students. The operating increase is a combination of an
increase in the Maggie Walker Governor’s School tuition and an increase for copier and printing supplies following the centralization
of this function for the departments reporting to the CAO.
70
School Administration
The FY2016 budget provides staffing for each of the 63 schools – 38 elementary schools, 12 middle schools, 10 comprehensive high
schools, two career and technical centers and an alternative high school. The staff spans from classroom teachers and
paraprofessionals to the administrators. In addition to the personnel at the school level, the personal services includes two directors
of elementary education, a director of middle schools, a director of high schools, a director of career and technical education, a
director of pupil placement and student conduct and an assistant director of student support services. The assistant director of
student support services position was added for FY2016 through the conversion of other positions within the Department of
Instruction and Career and Technical Education.
Financial Data
FY2014
Personal Services
Operating
Capital
Total
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
322,238,415
5,154.4
343,117,395
5,320.5
354,693,165
5,393.1
11,575,770
72.6
41,245,526
-
13,245,755
-
13,573,409
-
327,654
-
83,033
-
26,300
-
22,000
-
-4,300
-
363,566,974
5,154.4
356,389,450
5,320.5
368,288,574
5,393.1
11,899,124
72.6
School Administration includes budgets for 63 schools as well as these departments under the direction of the Executive Director:
ESOL, Career Development, Adult Education, Student Conduct, Pupil Services, and the elementary and secondary directors. The
increase in FTE positions includes teaching positions for anticipated student growth in FY2016 as well as 56 teaching positions to
reduce pupil-teacher ratio in a targeted manner across the school division. In addition, the personal services increase for FY2016
includes the 2% salary increase and related benefits costs for 70% of the FTEs included in the FY2016 operating budget. The
FY2016 budget also restores some elementary school supplements to support the additional duties of grade level chairs ($125,000)
and includes recruitment incentive funding for “hard to staff” positions ($200,000). The operating budget for this area will increase
about 2.4% for FY2016, primarily the result of startup costs for the new specialty center at Meadowbrook High School – Digital
Entrepreneurship ($250,000), an increase in activity travel funding for schools ($120,000), and an increase in the cost of nursing
services purchased from Chesterfield County ($283,000). These increases are partially offset by some smaller miscellaneous
reductions.
.
71
Curriculum and Instruction
The adopted budget provides FTEs in the roles of instructional specialists, consultants, coaches, program managers and supporting
staff. The operating budgets include the following departments within Curriculum and Instruction: math (to include algebra readiness
grant funding), elementary literacy, secondary literacy, science, social studies, library services, gifted education, visual arts,
performing arts, health and physical education, online learning, SAT/SOL/dual enrollment, and digital curriculum.
Operating priorities include: support for curriculum resources for teachers. Formerly, this was periodic textbook adoptions. These last
occurred between ten and fourteen years ago depending on academic discipline. Current priorities include funding for a web-based
federated search engine, web based vocabulary building application and funding to support curriculum development.
Financial Data
FY2014
Personal Services
Operating
Capital
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
5,975,701
65.0
6,027,348
59.5
6,102,285
924,641
-
1,922,253
-
2,200,496
59.5
74,937
0.0
-
278,243
-
77,859
-
191,000
-
78,000
-
-113,000
-
6,978,202
65.0
8,140,601
59.5
8,380,781
59.5
240,180
0.0
The Department of Curriculum and Instruction includes specialists and support staff in each of the curriculum areas. The personal
services increase provides the 2% salary increase and related benefits costs for these employees. The increase in the operating
budgets for this department is for additional digital curriculum to support the blended learning initiative and the transfer of capital
funds that previously supported digital curriculum classified as capital.
72
Exceptional Education
The Exceptional Education budget funds the special education services, providing specialized instruction, personnel and training to
benefit over 7,100 students with disabilities. Consistent with the division’s mission for academic excellence and in compliance with
Federal regulations, CCPS funds personnel, resources, and professional development to provide for the individualized needs of each
student with a disability. The budget provides funding for staffing positions that include: special education teachers, instructional
assistants, speech language pathologists, occupational and physical therapists, nurses, and instructional liaisons who mostly provide
direct supports to students. Central office specialists and leaders support the school-based instruction and compliance needs through
monitoring, coaching, meeting facilitation, professional development and allocation of needed resources.
Financial Data
FY2014
Personal Services
Operating
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
18,217,265
357.3
20,004,617
363.3
20,195,677
358.3
191,060
-5.0
2,175,650
-
2,458,066
-
3,217,109
-
759,043
-
20,392,915
357.3
22,462,683
363.3
23,412,786
358.3
950,103
-5.0
The Exceptional Education budget for FY2016 includes a 5.0 FTE reduction reflecting the transfer of instructional aide positions to
individual schools. The majority of the teaching positions allocated to exceptional education reside either in grants or in individual
schools. The 358.3 FTEs shown here are, for the most part, individuals who provide services across the district, such as nurses,
interpreters, therapists and the like. The net increase in personal services costs is budgeted for the 2% salary increase beginning July
1, 2015 and related benefit costs for all eligible employees. The majority of the increase in the operating budget for this department is
attributable to the increase in cost for the School Board’s contribution to the Comprehensive Services Act (CSA) program of $500,000
for FY2016. Also included for FY2016 is funding for ADA compliancy, and contracted substitutes for teachers for visual and speech
impairments ($247,000).
73
Department of Business and Finance
The primary mission of the Department of Business and Finance is to be the steward of public
funds entrusted to Chesterfield County Public Schools and provides a number of other support
services essential to achieving the goals of the Design for Excellence 2020, such as Food
Services, Facilities, Construction, Student Transportation and Planning.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
95,235,683
11.0
56,804,966
10.0
60,880,047
11.0
4,075,081
1.0
2,733,295
17.0
2,828,903
18.0
2,858,452
18.0
29,549
0.0
Food Service
39,293,168
498.0
26,358,900
506.0
25,456,600
509.0
-902,300
3.0
Facilities
58,823,542
673.7
60,015,094
606.7
55,097,606
388.7
-4,917,488
-218.0
753,951
10.0
968,552
10.0
962,747
10.0
-5,805
0.0
28,343,228
534.0
31,879,244
541.0
31,251,778
546.0
-627,466
5.0
183,152
2.0
196,795
2.0
201,406
2.0
4,611
0.0
225,366,019
1,745.7
179,052,454
1,693.7
176,708,636
1,484.7
-2,343,818
-209.0
Management and Budget
Finance
Construction
Student Transportation
Planning
Total
74
Management and Budget
The Office of Management and Budget (OMB) has primary responsibility for coordinating budget preparation for 62 schools and more
than 50 departments as well as developing the annual financial plan and capital improvement plan (CIP) under the direction of the
Superintendent and School Board. OMB also provides management oversight, including position control, for the adopted budget
throughout the year. This office also has primary responsibility for financial reporting to the School Board, county government, as well
as the state and federal governments. Chesterfield County is the fiscal agent for the Appomattox Regional Governor’s School, and as
such, OMB provides assistance to the school in a number of financial matters, including budget development/execution and state
financial reporting.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
12,642,992
11.0
13,707,314
10.0
12,876,626
Operating
82,592,691
-
43,097,652
-
48,003,421
11.0
-830,688
1.0
-
4,905,769
-
95,235,683
11.0
56,804,966
10.0
60,880,047
11.0
4,075,081
1.0
Management and Budget includes FTEs for the Assistant Superintendent for Business and Finance and a support postion as well as
nine FTEs for OMB. The personal services portion of this budget includes the 2% salary increase and related benefits for these
individuals. These FTEs are paired with a small operating budget or about $16,800.
The OMB budget for FY2016 also includes funding for divisionwide initiatives/budgets that cannot be appropriately categorized in any
other departmental budget. Examples for personal services are retiree healthcare costs and various leave payout estimates. The
operating portion includes debt service. Increases for FY2016 include debt related to the 100-bus lease and the chromebook
initiative. Both of these costs were included in the FY2016 budget in transportation and the CIP fund, respectively, prior to an
accounting change that required both of these to be classified as debt.
75
Finance
This department has primary responsibility for processing a semi-monthly payroll including all full-time (contracted) and part-time
employees (School Board members, substitutes, and temporary work assignments). The Finance Department is also responsible for
oversight of student activity funds at each school, general ledger reconciliation, federal grants and capital improvements fund
accounting, coordinating security for IFAS (CCPS general ledger system), and serving as the purchasing liaison to the county
purchasing department from whom CCPS purchases its services.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
1,204,184
17.0
1,312,947
18.0
1,328,932
18.0
15,985
0.0
Operating
1,529,111
-
1,515,956
-
1,529,520
-
13,564
-
2,733,295
17.0
2,828,903
18.0
2,858,452
18.0
29,549
0.0
The increase in the personal services portion of this budget reflects the 2% salary increase and related benefit costs for the
employees. The operating increase includes the increase in the School Funds Online (SFO) maintenance agreement of $30,000
offset to a degree by reductions in county charges for purchasing services and audit fees.
76
Food Services
Food and Nutrition Services’ responsibility is the administration of the Federal Breakfast and Lunch Program for 65 schools. The
program is regulated by the United States Department of Agriculture (USDA) and the Virginia Department of Education -School
Nutrition Program, in conjunction with the Superintendent and School Board. The department is responsible for financial and meal
participation data that is required by the state and federal governments. The department has primary responsibility for the
management of the centralized vending program, procurement of all food and supplies, site improvements, equipment replacement,
staff and food safety training and certifications.
Financial Data
FY2014
Personal Services
Operating
Capital
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
6,975,629
498.0
8,462,488
506.0
8,646,279
509.0
183,791
3.0
31,868,189
-
16,541,412
-
14,171,021
-
-2,370,391
-
449,350
-
1,355,000
-
2,639,300
-
1,284,300
-
39,293,168
498.0
26,358,900
506.0
25,456,600
509.0
-902,300
3.0
CCPS Food and Nutrition Services will discontinue the non-federal high school program as of FY2016 to better serve our students’
nutritional and financial needs. Students will receive a nutritionally improved breakfast and/or lunch at an affordable price. Many
families who financially meet the federal requirements will now be able to receive meals at no cost or at a reduced price. This action
is reflected in the budget variances above. Capital costs will increase in FY2016 for summer projects such as new walk-in freezers at
a number of schools, and new serving lines or modifications to existing lines at other schools.
77
Facilities
Facilities’ mission is to support the school division by providing a well maintained, safe, and clean learning environment for all
students, the community, and employees in a highly efficient and personalized manner. The department has six primary
responsibilities:

Maintenance – Maintenance and repair is provided by specialized trades employees in the areas of asbestos,
audio/visual, boilers, carpentry, electrical, energy management, fire safety equipment, fleet management, HVAC, heavy
equipment operation, intercoms, kitchen equipment, locksmith, masonry and tile, modular classrooms, office machine
repair, painting, pest control, plumbing, roofing, signage, telephone equipment, utilities/water treatment, and welders.

Custodial – Personnel provide daily and specialized cleaning services for all division buildings (including rental
functions), grounds maintenance, and snow removal. Contract administration is also provided for the buildings with
outsourced staff.

Logistics – Provides the procurement and delivery of school furniture, and the delivery of textbooks, summer school
items, and inter-school library book transfers.

Environmental, Health, and Safety – Provides supervision, oversight, and technical expertise to maintain compliance
with all Federal and State mandates related to environmental health and safety of facilities.

Facility Rentals – Coordinates scheduling, approval, staffing, and utility needs for building rentals.

Postal Services – Financial management of postage procurement and delivery of U.S. Mail, County, intra-county, and
school mail.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
29,847,369
673.7
30,195,314
606.7
21,726,849
388.7
-8,468,465
-218.0
Operating
28,840,011
-
29,819,780
-
33,370,757
-
3,550,977
-
136,162
-
0
-
0
-
0
-
58,823,542
673.7
60,015,094
606.7
55,097,606
388.7
-4,917,488
-218.0
Capital
The budget initiative to outsource custodial services in additional school facilities for FY2016 is reflected in both personal services
costs and operating costs. The reduction of 218 FTEs (primarily custodial staff) as well as a reduction in custodial overtime is directly
related to the outsourcing of 41 school locations in FY2016. This reduction is offset slightly by the 2% salary increase and related
benefits for all eligible employees.
Operating costs will increase in FY2016 by more than $5 million as a result of the decision to purchase custodial services from a
vendor for 41 school facilities. This increase is offset to a degree by reductions in custodial supplies, repair and maintenance supplies
and uniforms (as well as the FTE reduction mentioned above), also related to the outsourcing effort. There is also a reduction in the
Facilities budget related to ending the lease for the IDC building – staff has been permanently relocated to the CTC@ Hull facility.
Changes in fund balance for the Operations and Maintenance category and a reduction in the CIP reserve transfer (pay-as-you-go
funding) also serve to offset the increase for custodial outsourcing. The reduction in the CIP reserve transfer is related to an
accounting change requiring the classification of the Chromebook lease as debt that must be paid from the operating fund.
78
Construction
The Department administers the Division’s capital improvement program and assists the Facilities Department with major repair
projects. The Department is staffed with expertise in architecture, engineering, contracting, and the mechanical, electrical, and
plumbing trades.
Financial Data
FY2014
Personal Services
Operating
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
744,146
10.0
954,152
10.0
947,247
10.0
-6,905
0.0
9,805
-
14,400
-
15,500
-
1,100
-
753,951
10.0
968,552
10.0
962,747
10.0
-5,805
0.0
This budget remains relatively stable with the only changes in personal services being the 2% salary increase and related benefits for
the employees in this group offset by changes in salaries of a number of those occupying those positions.
79
Student Transportation
The priorities in this area center around safety and timely student delivery to and from school. The primary focus in recent years has
been to reduce costs while sustaining or increasing service to our students. We continue to work on the reducing the age of the fleet .
In FY2016, we will enter into a lease-purchase agreement to purchase 100 buses as replacements for the oldest buses in the fleet.
During the 5-7 year payment schedule for the lease, CCPS has also developed a plan to purchase additional replacement buses
which will move us toward a sustainable 15-year replacement cycle over time. In addition, the automated routing system purchased
last year will be fully operational in FY2016, producing savings with more efficient routing. Over the past year, Transportation has
also been exploring the use of alternative fuels, purchasing 2 propane buses in FY2015 with plans to purchase 20 more in FY20 16.
Finally, during FY2015, the department conducted two pilots for stop-arm camera technology. The department continues its research
in this area as it develops additional safety programs for students, parents, and the community.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
18,224,019
534.0
19,355,276
541.0
19,926,827
546.0
571,551
5.0
Operating
10,073,916
-
10,523,968
-
10,398,151
-
-125,817
-
45,294
-
2,000,000
-
926,800
-
-1,073,200
-
28,343,228
534.0
31,879,244
541.0
31,251,778
546.0
-627,466
5.0
Capital
Total
The personal services budget for FY2016 includes the salary increase and related benefits cost for the 2% salary increase approved
by the School Board. In addition, the increase in FTEs of 5.0 is the result of the addition of 4 special education bus drivers and one
bus driver trainer. Operating funds for transportation have been reduced for FY2016 due to a reduction in fund balance as compared
to FY2015, as well as a slight reduction in county charges for fleet maintenance. The capital budget has been reduced to reflect
funding being re-directed to debt service to pay for the 100-bus lease. The remaining funding in capital will be used to purchase
additional buses to move CCPS toward a more sustainable 15 year replacement cycle.
80
Planning
The primary responsibilities of the Planning Department include preparing student membership and projection reports, student waiver
and ethnic reports, conducting an annual Space Utilization Study used to calculate the functional capacities of all schools, maintaining
school boundary data and adjusting school boundary lines. The CCPS Planning Department also works closely with the County
Planning Department in determining the impact of new residential developments on school facilities, as well as tracking certificates of
occupancy for new residences throughout the county. Planning works with other school departments and the County to provide
accurate and timely data utilized in staffing and budgetary decisions.
Financial Data
FY2014
Personal Services
Operating
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
177,796
2.0
189,795
2.0
194,406
2.0
4,611
0.0
5,356
-
7,000
-
7,000
-
0
-
183,152
2.0
196,795
2.0
201,406
2.0
4,611
0.0
This budget will remain stable other than funding to support the 2% salary increase and related benefit costs. The operating budget is
sufficient to support the resources necessary to address the responsibilities and priorities of this department.
81
Department of Human Resources and Administrative Services
This area provides support services to the school division in the areas of Human
Resources, Compensation and Benefits, Technology, Research and Evaluation
and Professional Development for employees.
Financial Data
FY2014
Technology
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
11,155,907
95.6
12,532,382
95.6
12,627,474
95.6
95,092
0.0
Research and Evaluation
1,069,002
8.0
1,134,583
8.0
1,047,271
8.0
-87,312
0.0
Human Resources
2,064,394
25.0
2,154,715
25.0
2,238,255
25.0
83,540
0.0
Compensation and Benefits
1,079,049
8.0
957,931
8.0
1,030,154
8.0
72,223
0.0
1,260,123
6.0
1,408,931
7.0
2,207,990
8.0
799,059
1.0
16,628,475
142.6
18,188,542
143.6
19,151,144
144.6
962,602
1.0
Total
82
Technology
The Technology department provides technology services for the division. Specifically, the technology services include network
services, school technology services (e.g., computer repair and software support), database services, central library services, video
production services, and instructional technology support.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
7,564,287
95.6
7,928,871
95.6
8,040,254
95.6
111,383
0.0
Operating
3,582,890
-
4,550,351
-
4,534,450
-
-15,901
-
8,731
-
53,160
-
52,770
-
-390
-
11,155,907
95.6
12,532,382
95.6
12,627,474
95.6
95,092
0.0
Capital
Total
The personal services budget will increase in FY2016 to address the 2% salary increase and related benefit costs for the 95.6 FTEs
in this area. The operating and capital budgets will remain relatively stable for FY2016, with the operating budget decreasing slightly
to offset the addition of bandwidth in preparation for the high school Chromebook rollout.
83
Research and Evaluation
The mission of the Research and Evaluation department is to provide impactful and timely research and data analysis to enhance
learning for all students, and to fuse educational research and data analysis to optimize teaching and learning.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
809,576
8.0
846,524
8.0
834,727
8.0
-11,797
0.0
Operating
259,426
-
288,059
-
212,544
-
-75,515
-
1,069,002
8.0
1,134,583
8.0
1,047,271
8.0
-87,312
0.0
The personal services portion of this budget reflects the 2% salary increase and related benefits for all eligible employees offset by
changes in individual salaries due to retirements and/or resignations. This department is housed at the Chesterfield Career and
Technical Center @ Hull which includes ample space for testing materials formerly stored in leased warehouse space. Without this
lease expense, the operating budget has been reduced for FY2016.
84
Human Resources
The mission of the Department of Human Resources is to hire and retain, at all levels, the most highly qualified and competent
employees who represent positive role models for an increasingly diverse student population; meet the high expectations of the
school district; and strive to be lifelong learners.
Financial Data
FY2014
Personal Services
Operating
Capital
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
1,821,374
25.0
1,918,364
25.0
1,978,904
25.0
60,540
0.0
243,020
-
236,351
-
259,351
-
23,000
-
0
-
0
-
0
-
0
-
2,064,394
25.0
2,154,715
25.0
2,238,255
25.0
83,540
0.0
The personal services portion of this budget reflects the 2% salary increase and related benefits for all eligible employees. The
operating portion of the budget reflects small increases for recruitment activities and fingerprinting costs for student teachers.
85
Compensation and Benefits
The mission of the Department of Compensation and Benefits is to attract, motivate and retain qualified employees at all levels of
service by establishing and maintaining a compensation system that is internally and externally equitable, by offering and managing a
comprehensive benefit package and by providing and promoting a wellness program that encourages employees to live healthful
lifestyles.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
696,158
8.0
721,463
8.0
740,686
8.0
19,223
0.0
Operating
382,890
-
236,468
-
289,468
-
53,000
-
1,079,049
8.0
957,931
8.0
1,030,154
8.0
72,223
0.0
The personal services portion of this budget reflects the 2% salary increase and related benefits for all eligible employees. The
operating portion of the budget includes an increase for employee wellness activities.
86
The Department of Professional Development provides education and professional growth opportunities to enhance learning at all
levels for employees of Chesterfield County Public Schools. Professional development is delivered online, through individual courses
and workshops from all departments, through the Superintendent’s Learning Series, internally in schools and departments and
through numerous other venues during the school year. Professional development provides a comprehensive, sustained and
intensive approach to improving the knowledge and effectiveness of all school system employees. All professional development is
based on the National Staff Development Standards.
Financial Data
FY2014
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
Personal Services
944,861
6.0
1,000,611
7.0
1,804,445
8.0
803,834
1.0
Operating
315,261
-
408,320
-
403,545
-
-4,775
-
1,260,123
6.0
1,408,931
7.0
2,207,990
8.0
799,059
1.0
The personal services portion of this budget reflects the 2% salary increase and related benefits for all eligible employees. There is
also a 1.0 FTE increase, reflecting the creation of an online learning and training development specialist. This additional position is
fully funded within existing resources by converting several unused instructional aide positions. In addition, there is an increase of
$700,000 in personal services for an initiative to increase tuition reimbursement for employees.
87
Federal and State Grants
Chesterfield County Public Schools receives grant funding annually from federal, state and local sources annually. Some of these
grants are entitlement grants – for which CCPS is entitled to receive for various reasons. Others are awarded to CCPS through an
application process and are intended for very specific purposes. Many of these grants are intended to supplement the educational
programs currently in place in Chesterfield County Public Schools.
Financial Data
FY2014
Personal Services
Operating
Capital
Total
FY2015
FY2016
FY2015-FY2016
Actuals
FTE
Adopted
FTE
Adopted
FTE
Difference
FTE
18,596,283
352.3
19,003,472
302.0
19,653,110
5,728,420
0.0
5,838,528
0.0
7,226,650
322.0
649,638
20.0
0.0
1,388,122
0.0
72,708
0.0
20,000
0.0
20,640
0.0
640
0.0
24,397,412
352.3
24,862,000
302.0
26,900,400
322.0
2,038,400
20.0
Description
Amount
Full Time
Federal Funding
Title I: Title I provides intervention and remediation to meet the needs of educationally
disadvantaged children in selected elementary schools. Services are provided at schools with high
concentrations of children from low-income families as determined by free and/or reduced lunch
populations at the school. Funds are expended for teaching staff, administration, materials and
supplies, professional development and parent involvement at each Title I school. There are nine
school-wide programs and one targeted assistance school in CCPS. Funding also provides
additional teachers, before and after school remediation, transportation, pre-kindergarten, and
numerous other services in high-poverty schools.
$5,700,000
64
76,700
1
1,150,000
9
Title III LEP/Immigrant Students: Staffing and support is provided for CCPS English Language
Learner population, including a full time translator and non-contractual teaching staff.
390,000
2
Carl Perkins Voc Ed: Tech training for teachers, purchasing equipment, and/or setting up labs at
secondary schools for various vocational studies
585,000
Title I-D: Neglected, Delinquent, or At Risk funds 1 part-time remedial teacher and some supplies
at the Juvenile Detention Home.
Title II: In addition to Class Size Reduction, Title II also provides funding to support staff
development, professional growth opportunities, leadership training, and the annual Curriculum
Academy.
Headstart: CCPS serves 196 children and their families in eight locations.
1,099,500
Headstart – Training: A separate award is made for all training costs associated with Head Start.
22,180
Homeless: Pass through for Richmond Regional Homeless Education Program to provide
transportation for homeless students.
15,000
Special Education IDEA: Salaries and benefits for approx 223 classroom teachers,
paraprofessionals, OT's, and transition job coordinators working with special needs children
Special Ed Preschool Handicapped: Salaries and benefits for 2 teachers, 1 aide and materials
and supplies for Early Childhood Sp Ed.
11,100,000
193,650
st
188,720
st
175,254
21 Century Learning-Ettrick ES: 3-year grant to provide after school remediation and
nd th
enrichment to 100 low income, low achieving 2 -5 grade students
21 Century Learning-Bellwood: 3-year grant to provide a comprehensive after school program
for 48 targeted students.
88
26
190
3
Description
Amount
Full Time
st
166,690
21 Century Learning-Falling Creek MS: 3-year grant to provide a comprehensive after school
program for 48 targeted students.
st
187,724
VCU Meta Grant: Salary and benefits for 1 teacher working at VCU to train beginning teacher
mentors.
108,500
1
1,415,200
20
21 Century Learning-Christian: 3-year grant to provide a comprehensive after school program
for 48 targeted students.
VPI Plus: New preschool classes
Safe Routes to Schools: Bike safety and parent awareness
35,000
WIA: Comprehensive range of workforce development activities through statewide and local
organizations
305,000
VAEL Civics: Provide intergrative English Literacy and Civic Instruction to LEP learners
115,000
AEFLA: Provide instruction and resources for ABE/GED/ESOL
355,000
State Funding
General Adult Education: Funds teachers for Adult Continuing Education for GED classes and
also serves the ESOL adult population for GED classes.
Governor’s Educational Tech: Provides student access to computers at a ratio of one computer
for every five students. Create internet ready local area network capability in every school. (started
w/ high schools, then middle and now elementary)
45,000
2,026,958
ISAEP: Salary and benefits for one teacher working with GED program at Chesterfield Community
HS
67,152
JVG Grant: Jobs for Virginia Graduates: one teacher working with 30-40 at risk students to
encourage them to stay in school to receive a degree (diploma or GED) and help them to gain
employment.
66,000
Mentor Teacher Program: Provide professional development and stipends for beginning teacher
mentors
31,640
Mentor Teacher Program for Hard to Staff Schools: Support beginning teacher mentor
programs in hard to staff schools using one of three mentor programs while collaborating with
institutions of higher education to develop and implement mentor teacher programs.
4,000
Project Graduation: Provides funds to remediate students who have passed the course but failed
the related SOL. Grants are received to support both summer and school-year academies.
100,000
Race to GED: Serves the community with increased educational opportunities in Adult Basic and
Secondary Education through a comprehensive outreach effort.
54,000
Peer Tech: Four grants: Workplace Transitioning Career Trips, Workplace Skills reinforcement,
th
th
two-Career Education Brochure Mailings 8 and 9 grade.
10,000
Virginia Foundation Healthy Youth: Grant purchases student workbooks for the Life Skills
program implemented in all health classes in middle school for three years.
65,350
Medicaid: Reimbursement for services to special ed students
1
106,200
1
Local Donation
CIS/CDBG Truancy Reduction: Funds provide after school and summer mentoring programs at
Bellwood, Ettrick, and Chalkley ES
25,000
CDBG/Bensley Tutorial: Before school tutorial program that has been operating for a number of
years. Funding provides teacher stipends.
15,000
Grant Administration: Oversee Federal, State, and Local grants to ensure they are in
compliance, includes approving all purchase orders, and processing reimbursements
89
900,000
4
DESIGN FOR EXCELLENCE 2020
The Design for Excellence 2020, the strategic plan for Chesterfield County Public Schools, prepares students for success in the 21st
century and guides the daily work of the school division.
CCPS is a comprehensive K-12 environment….. start to finish….
90
DESIGN FOR EXCELLENCE 2020
Background
The original Design for Excellence was adopted in December 2007, then modified in June 2008 and June 2009. That plan contained
five goals addressing student goals and employee goals. The new Design for Excellence 2020 continues to address expectations for
students and employees in accordance with Virginia Standards of Quality,
Goals in the Design for Excellence 2020 state the School Board’s expectations for achievement outcomes for all students in three
areas: knowledge, skills and values. Subgoals specify what students should know and be able to do in the disciplines and reflect the
skills and attitudes required by the state as well as School Board and community expectations. The goals and subgoals are designed
to lead to the fulfillment of the mission and vision.
Goals and subgoals were identified through an innovation team process. Innovation teams included community members, parents,
teachers, administrators, students and other interested citizens. Teams analyzed future trends and reviewed the system’s key
measures of success. Innovation teams met weekly to analyze the current performance of students, community expectations, legal
requirements and future needs. Finally, the innovation teams drafted goals and subgoals. School Board officials and community
members commented on the proposals, which were revised before being adopted June 28. The goals and subgoals are the primary
focus of the Design for Excellence 2020. School system staff members are now reviewing and modifying key measures of success to
provide accountability for the goals and subgoals.
Here are the vision, mission, goals, subgoals and guiding principles adopted in spring 2011 by the Chesterfield County School Board:
Vision
Chesterfield County Public Schools will provide an engaging and relevant education that prepares every student to adapt and thrive in
a rapidly changing world.
Mission
Chesterfield County Public Schools, in partnership with students, families and communities, emphasizes and supports high levels of
achievement through a global education for all, with options and opportunities to meet the diverse needs and interests of individual
students.
Goals and Subgoals
Goal 1: All learners will acquire, analyze, synthesize and evaluate information to solve meaningful problems and to achieve success
as productive, thriving global citizens.
Students will learn through active engagement, collaboration and exploration of personal interests, talents and ambitions
across disciplines. Student learning and achievement will be measured and reported using clearly defined standards and
performance assessments that measure student progress toward personalized learning goals.
1.1 Learners will develop into independent, strategic readers, writers, thinkers and communicators across all fields of study,
using diverse formats and media.
1.2 Learners will understand science, technology, engineering and mathematics as integrated fields of study that emphasize
questioning and inquiry, develop analytical thinking and focus on problem-solving and design.
1.3 Learners will experience an interdisciplinary approach to the study of social sciences to become productive world citizens
and gain an understanding of the interdependence and interrelationships of cultures.
1.4 Learners will be prepared to effectively communicate and interact in a multicultural, multilingual world.
1.5 Learners will develop their unique talents or interests in the arts for integration into all fields of study.
1.6 Learners will make healthy lifestyle choices and maintain a mentally healthy and physically active lifestyle that sustains
and promotes personal, family and community health.
1.7 Learners will explore career opportunities, develop workplace readiness skills, understand personal finance, appreciate
technical and business education and value initiative and engage in innovation.
Goal 2: All learners will demonstrate the 21st-century learning and technology skills and knowledge that will prepare them for success
in school, postsecondary education, work and life in a global society.
2.1 Learners will apply knowledge across disciplines to investigate and solve real-world problems.
2.2 Learners will understand and apply 21st-century interdisciplinary themes that are vital to success in communities and the
workplace. These themes include
91

digital-age literacy

inventive thinking

communication and collaboration

global connections
2.3 Learners will ethically use 21st-century tools to develop skills essential to everyday life and workplace technology,
including the abilities to think and problem solve.
Goal 3: Working in partnership with school and family, all learners will understand, model and embrace the important attitudes and
attributes necessary to be responsible global citizens.
3.1 Learners will initiate, engage in and celebrate service, volunteerism and the spirit of giving in order to become
responsible citizens and servant leaders in their school, community, country and world
3.2 Learners will make positive contributions to their schools, families, work and the greater diverse global community
through opportunities provided by business and community partnerships.
3.3 Learners will develop characteristics and practice duties and responsibilities of citizenship and the core values of respect,
responsibility, honesty and accountability.
Guiding Principles for Employees
Guiding Principle: Student Engagement
Learning is our core purpose.
Members of the Chesterfield County Public Schools community work together to encourage and develop high student engagement
with the curriculum. Positive relationships between student and teacher increase student motivation and engagement. It is primarily
the teacher’s responsibility to engage students using systematic teaching strategies. Schoolwide initiatives promote student
engagement by creating a culture involving students in school activities and their classroom work. Parents and others also influence
student engagement by their expectations of students.
Preconditions for student engagement include a student-teacher relationship based on a teacher who takes an interest in students
and cares that they learn. Preconditions also include a stimulating and comfortable classroom, positive core values instruction,
classroom routines that are well taught and practiced and student mastery of basic technical and social skills.
There are well-understood teaching strategies that support student engagement. These include high rigor and relevance,
personalization of learning including well-differentiated instruction, active learning strategies and a focus on reading, including
vocabulary and comprehension strategies.
Reference: International Center for Leadership in Education
Rigor and Relevance
While achieving academic proficiency is an important goal toward achieving academic excellence and closing achievement gaps, it is
only the starting line for students in Chesterfield County Public Schools. The ability for all students to learn in rigorous, relevant and
real-world settings needs to be the finishing line. By teachers incorporating rigorous and relevant instruction and assessment,
students will become highly engaged in learning, prepared for the future as 21st-century collaborators, communicators, creative
thinkers and critical problem-solvers.
During the 2009 Curriculum Academy, Chesterfield teachers and administrators were introduced to a model for rigor and relevance
from the International Center for Leadership in Education. The center’s rigor/relevance framework is a graphic tool that supports
teachers in developing and teaching rigorous and relevant lessons and designing authentic assessments for students. Curriculum
specialists in Chesterfield have used this tool to design highly rigorous and relevant lesson plans for teachers in all curriculum areas.
To engage students in rigorous and relevant lessons, all Chesterfield teachers must first understand the two dimensions of the
framework — rigor and relevance — as defined by the International Center for Leadership in Education:

Rigor refers to academic rigor —learning in which students demonstrate a comprehensive, in-depth mastery of challenging tasks
to develop cognitive skills through reflective thought, analysis, problem-solving, evaluation or creativity. Rigorous learning can
occur at any school grade and in any subject.

Relevance refers to learning in which students apply core knowledge, concepts or skills to solve real-world problems. Relevant
learning is interdisciplinary and contextual. Student work can range from routine to complex at any school grade and in any
subject. Relevant learning is created, for example, through authentic problems or tasks, simulation, service learning, connecting
concepts to current issues and teaching others.
92
The rigor/relevance framework is a tool developed for teachers to design engaging curriculum, plan for instruction and develop
authentic assessments. The rigor/relevance framework is based on the two dimensions of rigor/critical thinking (vertical dimension)
and relevance (horizontal dimension):
The vertical dimension represents the knowledge taxonomy, a continuum based on Bloom’s taxonomy, which describes the
increasingly complex ways in which students think:

Level 1: knowledge or awareness

Level 2: comprehension

Level 3: application

Level 4: analysis

Level 5: synthesis

Level 6: evaluation
The low end involves acquiring knowledge and being able to recall or locate basic knowledge. The high end labels the more complex
ways in which individuals use knowledge, such as taking several pieces of knowledge and combining them in both logical and
creative ways.
The horizontal continuum, known as the application model, is one of action. The five levels describe putting knowledge to use. While
the low end is knowledge acquired for its own sake, the high end signifies using that knowledge to solve complex, relevant, real-world
problems and to create unique projects, designs and other works for use in real-world situations.
The rigor/relevance framework defined by the International Center for Leadership in Education has four quadrants. Each is labeled
with a term that characterizes the learning or student performance at that level:

Quadrant A: When instruction and expected student learning is in quadrant A, the focus is on teacher work. Teachers expend
energy to create and assess learning activities — providing lesson content, creating worksheets and grading student work. In this
scenario, the student is a passive learner. Students gather and store bits of information and are primarily expected to remember
or understand this acquired knowledge.
93

Quadrant B: When instruction and expected learning move to quadrant B, the emphasis is on the student doing real-world work.
This work involves more real-world tasks than quadrant A and generally takes more time for students to complete. Students use
acquired knowledge to solve problems, design solutions and complete work. The highest level of application is to apply
appropriate knowledge to new and unpredictable situations.

Quadrant C: When instruction and expected learning falls in quadrant C, the student is required to think in complex ways— to
analyze, compare, create and evaluate. Students extend and refine their knowledge so that they can use that knowledge
automatically and routinely to analyze and solve problems and create solutions.

Quadrant D: Learning in quadrant D is demanding and requires the student to think and work. Roles have shifted from teachercentered instruction in quadrant A to student-centered learning. Quadrant D requires that students understand the standards
being taught but, equally important, also requires that they understand and conceptualize relevant applications for the content
being covered. Students have the competence to think in complex ways and apply knowledge and skills that they have acquired.
Even when confronted with perplexing unknowns, students are able to use extensive knowledge and skills to create solutions
and take action that further develops their skills and knowledge.
Instruction in highly successful schools enables students to know what to do when they don’t know what to do. To gain that
competence, students need to acquire depth of knowledge and a rich set of skills, then be taught how to apply their skills/knowledge
to unpredictable situations in the world beyond school. All teachers can use the rigor/relevance framework when planning and
designing instruction. Teachers are encouraged to use these best practices to engage students in more rigorous and relevant
instruction and engage students in quadrant D learning:

Brainstorming stimulates thinking and allows students to generate vast amounts of information, then sort that information in an
engaging learning process.

Community service involves learning opportunities in which students do unpaid work that adds value to the community.

Compare-and-contrast learning activities require analysis to identify similarities and differences.

Cooperative learning places students in structured groups to solve problems by working cooperatively.

Creative arts are artistic products or performances that can also be used to develop skills in other curriculum areas.

Demonstration involves direct observation of physical tasks, such as the manipulation of materials and objects.

Games are exciting, structured activities that engage students in individual or group competition to demonstrate knowledge or
complete an academic task.

Group discussion is any type of verbal dialogue among students used to explore ideas related to an instructional topic.

Inquiry engages students in posing questions around an intriguing investigation, making observations and discussing them.

Instructional technology means a multimedia computer application that provides a choice of learning paths and enables tailoring
of programs to student questions or interests.

Internship is a formal placement in an employment situation for additional learning while the student is still in school.

Literature is reading to discover use of language, acquire information about people, history, cultures and society and develop
skills of analysis, inquiry, logic and recall.

Note-taking/graphic organizers involve organizing logical notes for reference and using graphics, diagrams and symbols to
represent information.

Presentations/exhibitions are oral presentations by students requiring them to organize ideas and express them in their own
words.

Problem-based learning introduces concepts through use of problem-solving skills on a real problem or investigation.

Project design requires students to integrate their skills and knowledge to create their own literary, technological or artistic work,
as individuals or in a group.

Research means students locate and retrieve information from several sources, such as library references, textbooks, other
individuals and electronic databases via the Internet.
94

Simulation/role playing replicates the way skill or knowledge is used outside school, ranging from role playing to computergenerated reality.

Socratic seminar combines the elements of teacher questions, inquiry and discussion around key topics, with the teacher asking
probing questions as needed.

Teacher questions stimulate significant student thinking in response to thoughtful queries about connections with new
information.

Writing makes students organize their knowledge and reinforces concepts in any form from a one-paragraph test question
response to a multipage research report.
Although each strategy is described separately, the strategies are rarely used independently. When creating instructional units or
lessons, teachers may select several strategies. Quadrant A, B, C and D lessons have been developed to support the Standards of
Learning and can be found throughout the school system’s curriculum frameworks available here: curriculum frameworks.
Relationships
Students do their best work when they feel that teachers have an interest in them or care about their future. All of the characteristics
that we know about building relationships are essential to contributing to highly engaged, rigorous and relevant instruction. Each
student brings a unique set of characteristics to the classroom: different background knowledge, a unique learning style, a variety of
interests and varied parental support and expectations. Students show increased effort in classroom activities when teachers take an
interest in students as individuals, get to know them by name and talk with them not only in the classroom but also during ot her
activities in the school.
When students fail in the classroom, it is often the lack of personalizing learning that is the source of failure. There are many
differentiated practices and strategies that contribute to overall personalization. Teachers can create more engaging classrooms by
getting to know their students and using examples during instruction that relate to students’ backgrounds, cultures and experiences.
As learning becomes more personalized, students will make connections to the learning and teachers will become facilitators in
supporting learning.
The core values of respect, responsibility, honesty and accountability offer a framework for building the strong positive relationships
that are vital to the education process. Students are more likely to make a personal commitment to engage in rigorous learning when
they know teachers, administrators, parents and other students care about how well they do. Students are willing to continue making
the investment when they are encouraged, supported and assisted. Building good relationships complements rigor and relevance. For
students to engage fully in challenging learning, they must have increased levels of support from the people around them. (Jones,
2008)
Printed with permission from the International Center for Leadership in Education
Guiding Principle: Community of Learners
Effective teaching is the most essential factor in student learning, and effective leaders support learning.
for all employees and students, regardless of sex, race, color, age, religion, disability, national origin or socioeconomic status. A
community of learners requires data analysis, professional learning communities built around the needs indicated by the data
analysis, professional growth and performance plans to support the needs of adult learners, professional development designed to
support the process, leadership development and cultural competence to ensure that everyone has a voice.
Data Analysis
A community of learners begins by thoroughly analyzing student achievement data broken into subgroups. For schools, in addition to
looking at tests that indicate how well students know the material and comparing student scores, this involves teacher-made tests,
diagnostic assessments, assignments, portfolios, grade retention, high school completion, reports of disciplinary actions, enrollment in
advanced courses, performance tasks, participation in postsecondary education and other evidence of student learning. Data on
individual tests can be analyzed to learn how far students advanced in one year as well as particular strengths and weaknesses
associated with the focus of the test. These data are typically evaluated to show differences in learning among subgroups of students.
The analysis of student achievement data helps monitor progress for individuals, subgroups, schools and the school division. The
goal is to continuously improve student achievement. Further analysis of student achievement results — strengths and weaknesses
— helps determine adult learning priorities.
Data analysis in schools and departments involves evaluating information that is related to actions, goals and strategies and the
extent to which schools and departments have successfully completed annual goals and expectations. Needs identified from the data
analysis help determine professional growth goals, professional learning community strategies and professional development needs.
95
Professional Learning Communities
Professional learning communities are built around the needs identified through data analysis and the goals of schools, departments
and the school division. Small groups of educators, school system employees and community members work together in professional
learning communities to improve teaching and learning or to meet the goals and strategies of individual departments, schools or the
school system.
In professional learning communities, individuals learn in supportive, reflective communities of colleagues. The learning is deeper,
more complex and more meaningful because it is based on the actual results and actions of the participants. Learning is concrete and
specific, rather than abstract and theoretical. In professional learning communities, participants are engaged in job-embedded,
results-driven, standards-based learning built on a shared vision of educational excellence and high achievement.
Professional Growth and Performance Plans
Professional Growth and Performance Plans form the foundation of a system to annually evaluate employees at every level. The
plans include professional growth and performance evaluation, providing an opportunity for employees to self-evaluate and make
suggestions for their own professional development. The plan is driven by departmental goals, individual needs and student learning
needs. There are four Professional Growth and Performance Plan formats:

The Professional Growth and Performance Plan for Teachers (PGPP-T) outlines a process that acknowledges and accepts
developmental differences among teachers, encourages positive change and supports improving teaching and learning. The
professional growth component outlines an annual process for all teachers and is based on student academic progress, the
school improvement plan, a reflection on performance standards and their indicators and the teacher’s previous performance
evaluation results. The performance evaluation component consists of a process for examining teacher performance according to
seven standards.

The Professional Growth and Performance Plan for Administrators (PGPP-A) meets mandates established by the Virginia
legislature in the 1999 Educational Accountability and Quality Enhancement Act. The Professional Growth and Performance Plan
is an annual process that provides structure for performance accountability and professional growth. The PGPP-A provides
options for professional growth for administrators in different stages of experience or performance and promotes collaboration
between administrators and their supervisors. It provides targeted assistance and support for administrators who need
improvement.

The Professional Growth and Performance Plan for Classified Employees (PGPP-C) provides an annual structure for
professional growth and performance accountability. The PGPP-C differentiates needs based on experience and performance.
The purpose is to establish a comprehensive system for developing, evaluating, retaining and recognizing high-quality classified
staff members in all schools and offices.

The Professional Growth and Performance Plan for Instructional Support Providers (PGPP-I) process links providers’
professional growth to their annual performance evaluation. Moreover, the process acknowledges that the employees need
additional education and varied levels of supervision to improve student services. Key features guide instructional support
providers in analyzing their performance and refining their practice through targeted professional development goals and
opportunities.
Information about each Professional Growth and Performance Plan is available here: PGPPs.
Professional development provides education and professional growth opportunities to enhance learning at all levels for employees of
Chesterfield County Public Schools with the ultimate goal of improving student learning. Professional development is delivered online,
through individual courses and workshops from all departments, through the Superintendent’s Learning Series, at CITE, internally in
schools and departments and through numerous other venues during the school year. Professional development provides a
comprehensive, sustained and intensive approach to improving the knowledge and effectiveness of education professionals and all
school system employees. Professional development fosters collective responsibility for improved performance by students, schools
and departments. Professional development comprises learning that is

aligned with rigorous state academic achievement standards as well as related local educational agency and school improvement
goals

conducted among educators at the school and central office level and facilitated by well-prepared experts, educators,
professional development coaches, mentors, department leaders or teacher leaders

delivered on a regular basis among established teams of teachers, principals or school system employees that engage in a
continuous cycle of improvement
National standards for professional development can be seen here: Standards.
96
Leadership Development
Leadership development is extremely important if Chesterfield County Public Schools is to remain on the cutting edge in education.
School leaders must develop, communicate and build momentum for clearly defined beliefs about teaching and learning. All members
of the school and community must share ownership in the educational process.
Effective leadership provides adequate direction and support to help schools achieve goals that promote student success. School
leaders must be

flexible to adapt to the school environment

able to analyze the leadership characteristics of their schools

knowledgeable about where a school community is and where it needs to be

able to develop a vision about the future needs of students and deliver a coherent message so stakeholders can speak the same
language about leadership in the school

able to work with people in a manner that ignites their passions, talents and desire to attain that shared vision
Chesterfield County Public Schools supports leadership development through high-quality professional development programs for all
employees. Breakfast programs, book studies, mentorships and a variety of ongoing professional development opportunities are
provided to all employees to expand and develop leadership potential. Partnerships with local universities and the guidance of the
K12 Advisory Committee for Excellence in Education further support leadership development.
Cultural Competence
Keeping the needs of all employees and students in focus, professional development incorporates the school system’s cultural
competency model. Through their attitudes and behaviors, employees are expected to establish environments that are emotionally
and physically safe and that communicate high expectations for academic achievement and quality relationships. Professional
development related to these issues is particularly important when working with students or employees from a wide variety of
backgrounds.
High-quality professional development about cultural competency provides employees with opportunities to understand their attitudes
regarding race, class and culture and how those attitudes affect their daily practices and expectations for student and employee
learning and behavior. In addition, employees learn about the cultural backgrounds of students and colleagues to develop an
appreciation for the benefits of diversity in classrooms, schools and departments. Professional development equips all employees
with the knowledge and skills to establish safe and orderly learning environments characterized by mutual respect in which academic
achievement and psychosocial development will occur.
Guiding Principle: Quality Service and Operations
Excellence requires planning and change.
Essential to actualizing any organization’s vision and mission is the overarching dynamic that defines how the work is accomplished.
Chesterfield County Public Schools is committed to providing the highest-quality programs and services by empowering all staff
members to incorporate and engage in quality management principles and practices while efficiently managing resources.
to the highest-quality service and maintains a culture of honesty and integrity. Along with the school system’s commitment to
continuous improvement, these principles create, support and maintain an environment that is emotionally and physically safe and
that communicates high expectations for academic achievement and quality relationships.
No matter what their title or job description is, employees of Chesterfield County Public Schools are expected to provide the highestquality service effectively and efficiently.
Compliance
Compliance is a basic element of public education. Committed to the highest-quality service, Chesterfield County Public Schools
continually exceeds basic compliance standards. The school system conforms to Chesterfield County School Board policies, Virginia
Department of Education regulations and county, state and federal laws and regulations.
It is the responsibility of every employee of Chesterfield County Public Schools to make sure their work complies with applicable laws,
regulations and policies.
Quality
Chesterfield County Public Schools expects no less than the best from students and from employees. The days of “that’s how we’ve
always done it” are over, replaced by a spirit of innovation and a determination to lead the way into the future. School system
employees are expected to model for our students academic achievement, core values and technology and 21st-century skills.
97
The school system continuously evaluates major goals and objectives and aligns appropriate resources on an annual basis by using
proactive, flexible strategic planning and budgetary processes.
Engaging and communicating with all stakeholders — within and without Chesterfield County Public Schools — is a vital part of highquality service and operations, strengthening policy, planning and development. The school system’s community relations program,
which seeks to build a productive relationship with the community, includes information sharing and communication plus opportunities
for community input and engagement. That includes opportunities for internal and external stakeholders to offer ideas during the
budget process, comprehensive plan development and other school system initiatives. Creating an organizational culture driven by
continuous improvement requires consistent application and reinforcement by workforce performance systems that provide
development support. Professional Growth and Performance Plans are used annually to evaluate all employees. Pairing professional
growth with performance evaluation, the plans provide an opportunity for employees to self-evaluate and make suggestions for their
own professional development.
Culture of Respect, Responsibility, Honesty and Accountability
Quality service begins with the core values of respect, responsibility, honesty and accountability. Since 1999, Chesterfield County
Public Schools has embraced these core values in classrooms and offices.
It is easy to see core values in action. Visit any school on any day to observe students bringing in food bank donations, mentoring
younger children and studying hard. Visit any school on any day to see teachers making sure every child achieves academically, staff
members going the extra mile and administrators and parents collaborating to solve problems. The entire school system
demonstrates accountability by providing a quality education to the children of Chesterfield County and by using tax dollars effectively
and efficiently.
Guiding Principle: Community Investment
The School Board counts as its partners not only students, parents and families but also PTAs, the faith community, businesses,
other groups, such as the Chesterfield Public Education Foundation, and Chesterfield residents of all ages.
Chesterfield County Public Schools promotes the active engagement of the community not only to nurture a better understanding of
the goals and attributes of public education but also to create effective partnerships to benefit our students. The School Board is
committed to establishing and sustaining a productive, mutually beneficial relationship with the community through a community
relations program. The cornerstones of community relations, both at the division and school levels, are ongoing internal and external
information sharing and communication, opportunities for community input and engagement, partnerships and volunteerism. The
superintendent or the superintendent’s designee is responsible for carrying out the division’s community relations program. Principals
are responsible for carrying out community relations efforts for their schools.
Every employee is a representative of Chesterfield County Public Schools. Community investment is built on hundreds of daily
interactions between employees and parents or other community members, so it is the daily responsibility of every employee to be a
productive ambassador for Chesterfield County Public Schools.
Among the ways that information will be distributed are through employee and community newsletters, the school system’s website,
social media, blogs, publication of “mythbusters” and responses to frequently asked questions, ParentLink, School Board and
superintendent’s reports at televised School Board meetings, news releases, news conferences, employee orientations, regular
communication to County Council of PTAs/PTSAs and local PTAs and email accounts (to the School Board and school system) that
allow community members and staff members to ask questions and comment on Chesterfield County Public Schools matters, key
communicators network, ACTS meetings, graduation ceremonies, superintendent’s presentations to school faculties, superintendent’s
TV spots and the PR network.
and School Board members are also expected to be visible in schools, in the community and at community meetings and events.
Principals are expected to be visible in their communities. This includes attending or speaking at community, civic, business, division
or school functions; serving as a formal or informal liaison to various groups such as the Chesterfield Public Education Foundation,
County Council of PTAs/PTSAs, Communities In Schools, regional governor’s schools and Chesterfield Business Council; hosting
98
informational meetings for faith leaders, business leaders and others; and attending meetings with members of the Chesterfield
County Board of Supervisors.
community organizations, holding School Board public engagement sessions, involving community members and staff members on
various advisory committees established by the School Board, involving community members and staff members in the development
of the Design for Excellence 2020, conducting bus tours of Chesterfield schools for senior citizens, real estate agents and others and
posting proposed School Board policies on the school system’s website.
Partnerships
According to School Board policy, certain partnerships must be in writing. In addition, School Board policy limits the formal
partnerships that principals may approve.
Volunteerism
The School Board values and appreciates parents and community members who volunteer their time, talent and expertise to
Employees are expected to promote volunteerism in schools and throughout the division. This includes enlisting the assistance of
supportive stakeholders to help schools through donations of time, talents and resources.
The School Board desires that all students develop a strong sense of personal and social responsibility and that Chesterfield County
students be perceived as a resource to the community. The School Board encourages students, with family support, to volunteer on
weekends and after school. The School Board supports student engagement in school-sponsored community service activities and in
school-sponsored service learning, which adds real-life perspective to classroom studies.
Guiding Principle: Safe, Supportive and Nurturing Learning Environments
Trusting relationships and our core values — respect, responsibility, honesty and accountability — foster learning.
Learning is the core business of Chesterfield County Public Schools, but children cannot learn effectively if they do not feel safe, so
providing safe, supportive and nurturing learning environments for students and staff members is a top priority. Although problems
can sometimes occur, Chesterfield schools are safe and students learn every day in excellent academic environments.
Safe
Collaborating with local and state health, safety and emergency personnel, Chesterfield County Public Schools takes a proactive
approach to security. The school system’s security coordinator oversees efforts, but everyone has a responsibility to keep schools
safe.
Every school and the school division have emergency response plans, which include strategies to prevent problems and actions to
take if there is an emergency. Emergency response plans are updated each year.
Prevention efforts include security cameras, monitoring school entrances and computers in every school that scan visitor IDs and
check names against an online sex offender registry.
Each school has a crisis management team, trained to National Incident Management System standards. High schools and middle
schools have school resource officers who are members of the Chesterfield County Police Department trained to work in a school
environment. Communication is an important part of safety, and Chesterfield County Public Schools uses ParentLink to quickly
communicate via phone and email with parents.
99
Safety efforts also include keeping schools clean and free of germs, making sure food is prepared safely and educating students
about staying safe online.
Supportive
Students arrive at school with a variety of experiences from diverse backgrounds. Schools simultaneously prepare students for the
world and offer a refuge from harsher realities.
A supportive climate grows from positive relationships among students, teachers, staff members, parents and volunteers. The core
values of respect, responsibility, honesty and accountability offer a framework for building positive relationships. Anti-bullying
programs and kindness activities also help create environments where students and employees feel safe and supported.
Nurturing
Students stay committed to their education when they believe that teachers or other school staff members are interested in them and
their future, so it is vital for every student to feel connected to at least one adult at school.
With high expectations for every student, Chesterfield County Public Schools offers instruction to engage multiple learning styles,
including nontraditional alternatives for students for whom traditional programs have not been successful; exceptional education and
gifted instruction; high school specialty centers and governor’s schools that allow students to deeply explore interests and talents;
online instruction; and classes that carry college credit.
Chesterfield schools are implementing Effective Schoolwide Discipline, a comprehensive initiative to improve student behavior using
frequent positive feedback, consistent support and student-centered problem-solving.
The school system serves healthy breakfasts and lunches and encourages students, staff members and families to choose healthy
lifestyles.
New buildings are energy efficient, and older buildings are being updated to become more efficient. Schools support recycling and
conservation efforts.
100
GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT
The five guiding principles established in the Design for Excellence 2020 are daily expectations in Chesterfield County Public
Schools. To this end, the adopted FY2016 financial plan for all funds totaling $633,457,000 and 7,807.2 FTEs has been developed to
support these five guiding principles:
STUDENT ENGAGEMENT

Develop schoolwide initiatives that promote student engagement by involving students in school activities and
classroom work

Incorporate teaching strategies that include high rigor and relevance, personalization of learning, active learning
strategies, and a focus on reading

Provide stimulating and comfortable classrooms, positive core values instruction, and insure student mastery of basic
technical and social skills

Provide a sound and challenging learning environment for all employees and students

Analyze student achievement data thoroughly with the goal of continuous improvement

Support the needs of learners with professional growth and performance plans

Support the process with professional and leadership development

Ensure everyone has a voice through cultural competence

Assure compliance with applicable laws, regulations and policies

Align appropriate resources by using proactive, flexible strategic planning and budgeting processes

Develop and maintain a diverse workforce committed to student success in school and beyond high school

Provide accurate regular, timely and consistent messages and information that build public support and help residents
make informed educational decisions

Provide opportunities for two-way communication and public engagement seeking citizen input for vital initiatives such
as the budget process and comprehensive plan development

Promote educational partnerships and volunteerism for schools and for the entire school division

Collaborate with local and state health, safety and emergency personnel for a proactive approach to security

Build positive relationships among students, teachers, staff members, parents, and volunteers

Provide instruction to engage multiple learning styles; implement the Effective Schoolwide Discipline initiative and
encourage healthy lifestyles
101
STUDENT ENGAGEMENT
The FY2016 budget was developed with a primary focus on preserving and expanding instructional programs consistent with the
Design for Excellence 2020. A total of 56 additional teaching positions has been added to the budget for FY2016 to continue
reducing the pupil/teacher ratio K-12. The impact of this divisionwide initiative is intended to be targeted,
affecting the schools with the greatest need first. For FY2016, the additional FTEs will be directed
primarily to elementary schools with a poverty level at or above 30% and to middle schools to support
th
th
redesign by promoting teaming at 6 and 7 grades and assuring a minimum number of offerings in
world language, fine/performing arts, and career/technical education. Another portion of these positions
will be allocated to special education to reduce the number of special education students in
collaborative classes and to focus on reducing performance gaps. The remainder of the additional
teaching positions will be directed to ESOL (English Speakers of Other Languages) to support
elementary schools with the greatest population of English Learners and the expanding needs of
secondary ESOL centers to appropriately support the needs of the English Learners.
Chesterfield County Public Schools continues to have a wide range of course offerings including honors and advanced placement
courses as well as dual enrollment courses in conjunction with area colleges and universities. Specialty centers, International
Baccalaureate programs, center-based gifted programs at the elementary and middle schools levels as well as Technical Center
courses are among the academic options for students in FY2016. A second career and technical center (Hull Street location) opened
in the fall of 2014. A number of the courses currently offered at the Courthouse Technical Center are also being offered at the second
location, as well as a number of different courses. Programs for special populations – disadvantaged students, disabled students
and English Speakers of Other Languages will continue as well. In addition to the core curriculum, our elementary schools will offer
instruction in art, music, physical education, library and technology as well as world languages in 13 of these schools. A full range of
music and art instruction will be offered at our secondary schools, including orchestra, band, choral programs, photography and art.
We will continue our integration of technology to ensure meaningful learning for each student and will maintain the “utility” of
technology which has become as vital as other basic utilities such as electricity, water and gas.
Chesterfield continues to be the largest participating division in both the Maggie Walker Governor’s School and the Appomattox
Regional Governor’s School as well as the Math and Science Innovation Center. The State Comprehensive Services Act requires
local governments and school boards to collectively serve mandated populations. The School Board funds 23% of the costs incurred
for this effort.
The Design for Excellence 2020 supports development of the whole child, to include an emphasis on closing achievement gaps.
Schools use engaging instruction supplemented by multiple tiers of intervention to meet individual student needs. Funding in this
adopted budget includes increased funding for safety nets, continuation of reading support such as PALS tutors and reading
specialists in every elementary school, and professional development for teachers and other staff.
The blended learning initiative is being funded from both the operating fund and the CIP, and it is important to note the continuation of
this ambitious endeavor for our students for FY2016. Chesterfield County Public Schools defines blended learning as the combination
of traditional face-to-face instruction with technology to enable anytime, anywhere learning. This approach allows teachers to use
technology for instruction and student evaluation. Teachers can receive real-time feedback on student performance, and students can
learn individually at their own pace. By combining technology and traditional best practices, instruction can be differentiated to meet
individual student needs. Instantaneous feedback and individualized instruction will also empower students to take ownership of their
learning. For FY2015, Chromebooks were issued to all middle school students. All high school students will be issued Chromebooks
in FY2016.
for all students and employees. Effective teaching is the most essential factor in student learning and effective leaders support
learning. It is the policy of the Chesterfield County School Board and County Government to establish and maintain a coordinated
compensation system that is internally and externally equitable and allows Chesterfield County Public Schools to attract, motivate and
retain qualified employees at all levels of service. The compensation plan for FY2009 represented the
third and final year of the plan to bring salaries to the local market average. The goals of the three-year
plan were accomplished at that time; however, budget constraints in FY2010 did not permit salary
increases for any employee of the school division. The continuing downturn in the FY2011 budget year
forced a salary reduction for all employees as well as reductions in other benefits. The FY2013 budget
restored the FY2011 salary reduction as well as another small increase to offset the one percentage point
of the Virginia Retirement System (VRS) payment that CCPS employees were required to pay in FY2013.
For FY2014, employees received a 4% salary increase to offset the remaining 4 percentage points they
are now required to pay as the employee share of the VRS benefit. At midyear, all employees received a
2 percent salary increase as well. For FY2015, all eligible employees received a 1% salary increase. In
addition, athletic and academic supplements were restored to the FY2009 levels after a 15% reduction for the past several years. For
FY2016, all eligible employees will receive a 2% salary increase. The School Board also approved several other employee benefits
for FY2016 as well. These include a recruitment incentive for “hard to staff” positions, tuition reimbursement, and stipends for
elementary grade level chairs. Payments to the Virginia Retirement System on behalf of our employees as well as group life
insurance payments will remain relatively stable due to the 2% salary increase offset by the overall decrease in FTE positions for
102
FY2016. The VRS rate will decrease slightly from FY2015. Federal law also requires the school system to make its contribution to
the Social Security system on behalf of our employees. This adopted plan also includes the School Board’s continued contributions
on behalf of its employees for health care.
to the highest quality service and maintains a culture of honesty and integrity. As part of our ongoing efforts to ensure that operations
are as efficient as possible, the Chesterfield County School Board and superintendent volunteered in the fall of 2009 to participate in
the Virginia School Efficiency Review Program. MGT of America was contracted by the Virginia
Department of Planning and Budget to conduct the study. Auditors examined administration, human
resources, finance, purchasing, educational service delivery costs, special education, facilities,
transportation, technology, management and food services. After analyzing data from interviews,
community input, state and school division documents and first-hand observations, MGT developed 77
recommendations. Of those, 21 had fiscal implications – 10 recommendations would save money while
11 would require additional funds. Implementing all of the recommendations would have saved $4.5
million during 2010-11, representing 0.7% of the operating budget. From this, one could conclude that
Chesterfield schools are operating at 99.3% efficiency. During the development of the FY2011 budget,
the School Board adopted $4.3 million of the $4.5 million in recommended efficiencies and has continued
to seek out and implement additional efficiencies to improve the budget for its primary focus, instruction.
In recent years, the county and school division formed a joint efficiency committee to accept staff and community suggestions and
review options for increased efficiencies. Other ongoing activities to support this goal are policy development and review, revisions to
the budget process for alignment with the six-year plan, and development of a comprehensive plan for curriculum, instruction, and
assessment management systems with strong links to staff and leadership development.
For FY2016, a structured bus replacement schedule will be put in place, to work toward more routine replacements over time. In
order to retire the oldest buses in our fleet as quickly as possible, CCPS will lease/purchase 100 buses at one time, while purchasing
additional replacements at the same time. The replacement purchase plan will permit CCPS to acquire between 30 and 39 buses
each year over time in addition to the lease/purchase.
The School Board counts as its partners not only students, parents and families but also PTAs, the faith
community, businesses, other groups, such as the Chesterfield Public Education Foundation, and
Chesterfield residents of all ages.
Chesterfield County Public Schools promotes the active engagement of the community not only to nurture
a better understanding of the goals and attributes of public education but also to create effective
partnerships to benefit our students. The School Board is committed to establishing and sustaining a
productive, mutually beneficial relationship with the community through a community relations program.
The cornerstones of community relations, both at the division and school levels, are ongoing internal and
external information sharing and communication, opportunities for community input and engagement,
partnerships and volunteerism. The superintendent or the superintendent’s designee is responsible for
carrying out the division’s community relations program. Principals are responsible for carrying out community relations efforts for
their schools.
Among the ways that information will be distributed include but are not limited to: email blasts to parents and key communicators,
employee and community e-newsletters, the school system’s website, social media, blogs, Blackboard, Superintendent’s Reports at
televised School Board meetings, news releases, news conferences, regular communication to County Council of PTAs/PTSAs and
local PTAs.
103
and School Board members are also expected to be visible in schools, in the community and at community meetings and events. This
includes attending or speaking at community, civic, business, division or school functions; serving as a formal or informal liaison to
various groups such as the Chesterfield Public Education Foundation, County Council of PTAs/PTSAs, Communities In Schools,
regional governor’s schools and Chesterfield Business Council; hosting informational meetings for faith leaders, business leaders and
others; and attending meetings with members of the Chesterfield County Board of Supervisors.
community organizations, holding School Board public engagement sessions, and soliciting feedback through digital means.
Partnerships
Volunteerism
The School Board values and appreciates parents and community members who volunteer their time, talents and expertise to
A primary objective here is to provide safe and secure school buildings and operations. To address this objective, the budget
includes school resource officers and security monitors at the secondary level. Budget reductions in FY2010 and FY2011 impac ted
the facilities area; however, alternative plans were put in place to maintain the current level of
cleanliness and safety in our buildings. Implementation of energy savings strategies through a
partnership with the Virginia Department of Education approved energy savings companies will result in
energy upgrades at a number of our buildings paid for with guaranteed savings of energy dollars in the
future. For a number of years, the school division has had agreements to buy some of its services from
the County, such as accounting, purchasing, and grounds maintenance, public health nurses, and
school resource officers.
In FY2015, the School Board began a plan to outsource custodial services and reduce the level of
warehouse services provided previously. This plan, intended to create additional efficiencies and
maximize funding for instruction, saved the school division about $2.0 million in FY2015. Custodial
outsourcing will continue for FY2016 with an additional 41 schools to be outsourced at a projected additional savings of $3.6 million.
Our capital improvement program, funded primarily with bond proceeds and “pay as you go” local funding, has provided new and
renovated facilities over the years and includes significant funding for safety initiatives, major maintenance and energy improvements.
The issuance of bonds requires significant principal and interest payments each year from the operating fund. Funding from special
grants has enabled visitor management systems to be installed in every school and provided security cameras and limited access
systems at the elementary level as well.
The Capital Improvement Plan is designed to closely align with Chesterfield County’s Comprehensive Plan and is based on three
104
SCHOOL BOARD FINANCIAL POLICIES
7040 - FINANCIAL MANAGEMENT:
The School Board shall manage and control the funds made available to the School Board for the public schools and may incur c osts
and expenses.
At least once each year the School Board will submit a report of all its expenditures to the appropriating body on or before September
15 following the close of the fiscal year. Such report shall also be made available to the public either on the division website or in
hard copy at the central division office on a template prescribed by the State Board of Education.
The Superintendent or the Superintendent's designee shall be responsible for administering the division budget in accordance with
School Board policies and applicable state and federal regulations and laws; therefore, the Superintendent or the Superintendent's
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.
7110 - ANNUAL BUDGET:
The annual school budget is the financial outline of the division's education program. It presents a proposed plan of expendi tures and
the expected means of financing those expenditures designed to accomplish the educational goals and priorities of the division. After
adoption, it provides the primary means of managing expenditures.
The fiscal year begins on the first day of July and ends on the thirtieth day of the following June.
The Superintendent shall prepare an estimate of the amount of money needed during the next fiscal year for the support of the public
schools of the division. Such estimate, upon the approval of the School Board, shall be submitted to County Board of Supervisors.
The estimate shall set up the amount of money needed for each major classification prescribed by the State Board of Education and
such other headings or items as may be necessary.
The School Board recognizes the value of receiving input from staff, parents, students, and the community members throughout the
budget process. To this end, the Superintendent may establish a Budget Advisory Committee for each budget development cycle to
assist the Superintendent in establishing the budget priorities for the next two-year budget. Additionally, the Superintendent or the
Superintendent's designee shall prepare a budget calendar identifying all deadlines for the annual budgetary process. The calendar
shall include at least one work session for reviewing the budget and at least one public hearing on the budget. Notice of the time and
place for the public hearing shall be published at least ten days in advance, in a newspaper having general circulation within the
division.
The budget shall be based on forecasts of changes in student enrollment and data on student achievement and progress in meeting
the educational goals and priorities established in the School Board’s long-range plan.
Upon approval of the school division’s budget by the appropriating body, the school division shall publish the approved budge t,
including the estimated required local match, on its website and the document shall also be made available in hard copy as needed to
citizens for inspection.
7120 - BUDGET - FUNDS TRANSFERS:
The adoption of the budget by the School Board includes the authority for the administration to make expenditures as appropriated by
the Appropriation Resolution approved by the Board of Supervisors. Such appropriation may relate to its total only or to such major
classifications prescribed by the State Board of Education pursuant to Va. Code § 22.1-115.
Transfers between major object groups within a department/school or from one department/school to another in the same major
classification shall require the approval of the Superintendent or the Superintendent's designee.
In the event that the Board of Supervisors appropriates by major classifications and grants authority to the Superintendent and/or the
School Board to transfer a portion of the funds from one major classification to another without the further approval of the Board of
Supervisors, such transfer, or successive transfers, may be accomplished as authorized and limited by the Appropriation Resolution.
In no event shall a major classification transfer exceeding $50,000 occur without the prior approval of the School Board. Major
105
classification transfers approved by the Superintendent shall be reported to the School Board at its next occurring regular meeting.
Proposed transfers in excess of the dollar limitations established in the Appropriation Resolution shall be submitted to the Board of
Supervisors for prior approval.
A budget status report reflecting changes to the approved budget, as amended, shall be presented to the School Board and the
Board of Supervisors as necessary, but no less often than semi-annually. Changes to major classifications, if any, shall be included
in this report.
7130 - FINANCIAL GRANTS:
The School Board may seek as many sources of revenue as possible to supplement funds provided through state and local
government funding.
Applications for funds or reimbursement requests to grantors must be approved by the Superintendent or the Superintendent's
designee prior to submission. To ensure coordination and avoid confusion in developing proposals and making application for
specially funded programs, the Superintendent or the Superintendent’s designee may establish standard procedures for the
preparation of proposals and their review.
The Superintendent or the Superintendent's designee shall also ensure that none of the conditions of acceptance is in conflict with the
policies of the School Board, the objectives of the division, or state or federal law.
The Superintendent or the Superintendent's designee may submit grant proposals or applications for special grants without the
approval of the School Board. However, no such application or proposal shall in any way obligate or bind the School Board unless
and until the School Board accepts the grant after full disclosure of the grant’s provisions and funding availability.
7150 – PROCUREMENT:
The purpose of this policy is to continue public confidence in purchasing by the School Board, to encourage competition in public
purchasing among vendors or contractors, to administer fairly and equitably purchasing policies among bidders and to obtain high
quality goods and services at the lowest possible price.
All public contracts with non-governmental contractors for purchases involving goods, services and capital projects for the School
Board shall be accomplished through the County of Chesterfield Purchasing Department and in compliance with its policies and
procedures, with the following exceptions:
1.
The Superintendent is the purchasing agent for School Board construction funds; and
2.
The Director of Food Services is the purchasing agent for the School Board for purchasing food supplies for schools.
Nothing in this policy shall prevent the School Board from complying with the terms and conditions of any grant, gift or bequest that
are not prohibited by law.
106
COUNTY FINANCIAL POLICIES
PURPOSE
Fiscal integrity is a top priority for Chesterfield County. The County’s financial policies establish the framework for financial planning
and management and provide guidelines against which budgetary performance can be measured and proposals for future funding can
be evaluated. The policies further ensure that the County continues to be a model for excellence in government by providing direction
in the areas of revenues, operating expenditures, CIP expenditures, and debt management. The County’s financial policies were last
reviewed by the Board of Supervisors with the adoption of the FY2012 operating budget.
BALANCED BUDGET
The provisions of the Code of Virginia shall control the preparation, consideration, adoption, and execution of the County budget. In
addition, the County Charter requires the budget to be balanced. The County’s budget is considered balanced if estimated revenues
meet planned expenditures. The budget shall control the levy of taxes and the expenditure of money for all County purposes during
the ensuing fiscal year. Status: The FY2016 budget is balanced.
REVENUE POLICIES
The County will strive to maintain a diversified and stable revenue system to shelter the organization from fluctuations in any single
revenue source and ensure its ability to provide ongoing service.
Fund Balance
The unassigned fund balance has been established over many years to provide the County with sufficient resources to finance
unforeseen emergencies without borrowing. To conserve and avoid reliance on this balance, the County will not finance operations
from the unassigned fund balance. No item will be funded from fund balance for a period exceeding two years. Status: The County
has not used unassigned fund balance to finance current operations.
Revenue or Tax Anticipation Notes
The County does not intend to issue tax or revenue anticipation notes to fund government operations. Chesterfield County intends to
manage cash in a fashion that will prevent any borrowing to meet working capital needs. Status: No revenue or tax anticipation notes
have been issued to fund government operations.
Bond Anticipation Notes
The County does not intend to issue Bond Anticipation Notes (BANs) for a period of longer than two years. If the County issues a bond
anticipation note for a capital project, the BAN will be converted to a long-term bond or redeemed at its expiration. Status: No Bond
Anticipation Notes have been issued for longer than two years or are currently outstanding.
Fees and Charges
All fees established by the County for licenses, permits, fines, services, applications, and other miscellaneous charges shall be
set to recover at least a portion of the County’s expense in providing the associated service. All fees shall be reviewed annually.
Status: Fees for services are reviewed annually. Refer to the Revenue Analysis section of this document for details on any fee
adjustments.
Restricted Revenue
Restricted revenue shall only be used for the intended purpose. Status: Restricted revenues have only been used for the explicit
purposes for which they were received.
Revenue Diversification
Current revenues will fund current expenditures and a diversified and stable revenue system will be maintained to protect programs
from short-term fluctuations in any single revenue source. Status: The County’s revenue base is diversified and stable. Please refer to
the Revenue and Expenditure Summaries section of this document for details regarding the County’s revenue sources.
Revenue Collection
The County shall strive to achieve an overall property tax collection rate of 100 percent. Status: The property tax collection rate for
FY2014 was 95.7 percent of the total tax levy and is expected to remain at least at this level for the foreseeable future.
Use of One-time Revenue / One-time Expenditure Savings
The use of one-time revenues and one-time expenditure savings will be used for non-recurring expenditures. Status: One-time
revenues and one-time expenditure savings are only used for non-recurring expenditures and can be appropriated for this use in either
the current fiscal year or subsequent fiscal years. The use of one-time revenues (for general government and schools) in FY2016 is
proposed to decrease by $9.6 million as prescribed in the five-year plan. This reduction is a planned outcome where the County
continues to diminish its reliance on one-time sources as growth in recovery categories strengthens.
107
OPERATING BUDGET POLICIES
Unassigned General Fund Balance as a Percentage of General Fund Expenditures
This ratio indicates the general ability of the County to cope with financial emergencies and fluctuations in revenue cycles. The County
has established a target ratio of eight percent with a floor of six percent. Status: The actual percentage for June 30, 2014 was 8.4
percent. Percentages at June 30, 2012 and June 30, 2013 were 8.5 percent and 8.3 percent respectively.
Fund Balance Levels
The unassigned fund balance target is funded for the upcoming fiscal year from prior year surpluses and budgeted additions. Both the
general government and school system share in maintaining the County’s fund balance. Status: Unassigned fund balance for FY2016
is budgeted at 8.1 percent.
Current General Fund Revenues Supporting Current Expenditures
Ongoing operating costs should be supported by ongoing, stable revenues. Reserves or balances should be used only for one-time
expenditures, such as unanticipated emergencies and projects. Status: Estimated revenues are equal to projected operating
expenditures.
Revenue and Expenditure Projections
In order to facilitate prudent financial planning and decisions, the County prepares an annual budget with a four-year projection of
general fund revenues and expenditures. In addition, the County includes a five-year plan that provides a roadmap for achieving the
Board of Supervisors’ future programmatic goals. The Five- year Plan will project any major programmatic changes that would impact
the operating budget between FY2017-2021. Status: The FY2016 budget includes revenue and expenditure projections for FY20172020 and a five-year plan for programmatic adjustments for FY2017-2021.
Budget Performance Monitoring
The Budget and Management Department maintains ongoing contact with departments throughout the fiscal year to ensure the budget
is implemented as planned. Expenditure and revenue projections are developed and reviewed quarterly with department directors and
the leadership team. The County Administrator, through the Budget and Management Department, exercises appropriate fiscal
management to ensure that the County adheres to the adopted budget. Status: Expenditure and revenue projections are developed
and reviewed quarterly. Adjustments to the budget, as detailed in the appropriations resolution, are brought before the Board of
Supervisors.
School Board Preliminary Funding Formula
Each fall, the County Administrator provides the School Board with a preliminary estimate of local funding for the upcoming fiscal year.
The School Board uses this preliminary estimate to formulate its budget. The formula begins with a baseline percentage of support for
education and builds from there as needs dictate. Status: The FY2016 budget allocates $264.2 million in pure local funding to the
school division in which is the amount required to accomplish the five-year plan as approved in FY2015.
Maintenance of Capital Assets
The budget should provide sufficient funds for regular repair and maintenance of capital assets. Status: Consistent, annual
appropriations are made for facilities maintenance in the CIP. Additional emphasis has been placed on facility maintenance in the
FY2016-2020 CIP via the school revitalization program and increasing funding for major maintenance lines across the County.
Assumption of Program Costs
The County’s general policy is to eliminate programs that are predominately supported by outside funding when federal, state or other
grant funding is terminated. In recent years, limited exceptions to this policy have been made, specifically in the areas of public safety
and criminal justice. Status: Upon termination of outside funding, the Board of Supervisors evaluates local assumption of the program
on a case-by-case basis.
Departmental Carry Forwards
At fiscal year-end, departments may request that funds required for specific purposes, or that are currently encumbered to be spent, be
carried forward to the next fiscal year. Status: Departmental carry forward requests are made each May and reviewed on a case-bycase basis. Requests must be for specific needs identified by the department.
108
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Preparation
In accordance with the County Charter and in order to meet the debt ratio targets, schedule debt issuance, and systematically
improve the County’s infrastructure, the County annually adopts a five-year Capital Improvement Program. The first year of the
Capital Improvement Program becomes the capital budget, and years beyond the first year are utilized for planning purposes. Status:
Each year the Board of Supervisors adopts a five-year Capital Improvement Program.
Transfer to the Reserve for Capital Improvement Program (RFCIP)
The County is committed to funding a significant portion of capital improvements with current revenues. The Board of Supervisors’
established policy annually allocates an amount equal to five percent of general fund departmental expenditures (excluding transfers,
grants, unassigned fund balance, debt service, and respective flow-through expenditures). The School Board also strives to allocate
an amount equal to five percent of the general fund transfer to schools to RFCIP. Status: The percentage of the County’s FY20162020 CIP funded with current revenues is 78.5 percent. For FY2016, the percentage of general fund departmental expenditures
allocated to RFCIP, including the portion of the vehicle registration fee that is dedicated for transportation improvements, is 7.4
percent and averages 6.7 percent over the five-year CIP.
Capital Improvement Assignment
The County’s policy of funding a large portion of capital expenditures “as we go” by consistently setting aside five percent of operating
expenditures for capital investments further enhances debt management. Annually, some portion of the assignment is not allocated to
specific projects and remains available to deal with unforeseen circumstances for future capital projects. Status: $485,000 of the
County’s FY2016 CIP remains unallocated to specific projects and will be added to the reserve for future capital projects.
DEBT POLICIES
The Board of Supervisors’ established financial policies also include the guidelines below which direct any financial decisions on debt
issuance. Adherence to these guidelines allows the County to plan for the necessary financing of capital projects while maintaining
creditworthiness. In addition, adherence to these policies has enhanced Chesterfield County's financial position.
Debt Ratio Policies
As part of its debt policy, Chesterfield County has established planning caps and ceiling numbers for certain ratios. These key debt
ratios are shown below:
Ratio
Actual June 30, 2014
Planning Cap
Planning Ceiling
1.37%
3.00%
3.50%
Debt Per Capita
$1,510
$1,767
$1,987
Debt Service as a Percentage of General
3
Government Expenditures
7.05%
10.00%
11.00%
8.40%
8.00%
6.00%
(floor)
Debt as a Percentage of Assessed Value
1
2
Unassigned General Fund Balance as a Percentage
of General Fund Expenditures
(1)
This ratio indicates the relationship between the County’s tax supported debt and taxable value of property in the County. It is an important indicator of the County’s
ability to repay debt, because property taxes are the source of the County’s revenues used to repay debt. A small ratio is an indication that the County will be better
able to withstand possible future economic downturns and continue to meet its debt obligations.
(2)
This ratio indicates the County’s per capita tax supported debt burden and is a general indicator of the County’s debt burden. A smaller ratio indicates a lighter
burden. The target and ceiling values for the debt per capita ratio will increase by two percent at the beginning of each biennium. The above planning cap and ceiling
were in place beginning in FY2013.
(3)
This ratio is a measure of the County’s ability to repay debt without hampering other county services. A small ration indicates a lesser burden on the County’s operating
budget.
Long Term Debt Policy
The County will use debt financing for capital improvement projects and unusual equipment purchases when:
A.
the project is included in the County’s CIP or the project is a critical need whose timing was not anticipated during
development of the CIP.
B.
C.
the project's useful life will be equal to or exceed the term of the financing.
there are designated revenues sufficient to service the debt.
It is important to be clear in defining “debt” as it relates to the ratios described above. The calculation that is used most frequently
among municipal rating agencies is the one that takes into account all debt supported by tax revenues. This debt position shows the
amount of indebtedness serviced from the general fund; that is, it reflects the debt service payments made directly from the County’s
tax revenues. This is net tax-supported debt.
109
REVIEW AND REVISION
Financial policies will be reviewed for appropriateness and comparability with other AAA rated jurisdictions every five years, or more
frequently if a need for review is identified.
INVESTMENT POLICIES (excerpts from the County Treasurer’s Investment Policy)
Cash and investment programs will be maintained in accordance with the County investment policy and will ensure that proper
controls and safeguards are maintained. County funds will be managed in a prudent and diligent manner with an emphasis on safety
of principal, liquidity, and financial return on principal.
The Investment Policy has been established to ensure effective management of the day-to-day investment activity for the County and
is designed to increase non-tax revenues by investing funds when not needed for current obligations. The objective is to obtain the
highest possible yield on available financial assets, consistent with constraints imposed by safety objectives, cash flow
considerations, and the laws of the Commonwealth of Virginia that restrict the placement of public funds.
The County’s investment portfolios shall be managed in a manner to attain a market rate of return throughout budgetary and
economic cycles while preserving and protecting capital in the overall portfolio. Investment Policy goals have been established with a
priority emphasis on safety, liquidity, and yield. Investment in derivatives is prohibited by County policy and procedures.
Maturities
Maturity scheduling shall be timed according to anticipated need. Investment maturities for operating funds shall be scheduled to
coincide with projected cash flow needs, taking into account large routine expenditures as well as considering sizable blocks of
anticipated revenues. Investment of capital project funds shall be timed to meet contractor payments. Current certificate of deposit
maturities in governmental funds shall not exceed twelve months.
Diversified Investing
The County will diversify use of the investment instruments to avoid incurring unreasonable risk inherent in over-investing in specific
instruments, individual financial securities, or maturities while attaining market average rates of return.
Investment of Bond Proceeds
Bond proceeds are invested exclusively through the State Non-Arbitrage Program (SNAP). The program consists of a professionally
managed money market investment pool that provides local governments with a convenient method of pooling proceeds of bonds and
notes for temporary investment accounts within the program.
110
APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES
Accounting Hierarchy for Expenditures:
Section 22.1-115 of the code of Virginia sets forth requirements for system of accounting, statements of funds available, classification
of expenditures.
The State Board, 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, state and local, and the treasurer or other fiscal agent of each school division shall render
each month to the school board a statement of the funds in his hands available for school purposes. The Board shall prescribe the
following major classifications for expenditures of school funds: (i) instruction, (ii) administration, attendance and health, (iii) pupil
transportation, (iv) operation and maintenance, (v) school food services and other noninstructional operations, (vi) facilities, (vii) debt
and fund transfers, (viii) technology, and (ix) contingency reserves.
Building on this requirement, the following is the hierarchy for Chesterfield County Public Schools expenditures:
1) Funds
2) Appropriation Categories
3) Functions
4) Programs/locations
5) Objects of Expense - Object codes are used to specify the actual service or item procured by the school division. This level of detail
provides accurate accounting of expenditures within the various school and central office budgets.
Description of School Funds:
The FY2016 financial plan for Chesterfield County Public Schools is comprised of four funds. These funds are described in summary
below and in much greater detail throughout this document.
Operating Fund: This fund totals $581,100,000 and 6,976.2 full-time equivalent positions or FTEs for FY2016 and finances the
majority of the division’s daily operating functions. Nearly 100% of the revenue supporting this fund is derived from state and local
sources, primarily state aid, sales tax and the county transfer.
Grants Fund: funding is received to support this fund from both the state and federal governments, as well as from public and
private organizations. The estimate for FY2016 for the grants fund is $26,900,400 including 322.0 full-time equivalents (FTEs). In
total, CCPS receives funding from approximately 36 grant sources on an ongoing annual basis. This funding supports programs such
as the Individuals with Disabilities Education Act (IDEA), Title I, Title II, Title V, Headstart, Drug-free Schools. Governor’s Technology
Initiative, Carl Perkins Vocational Education and Adult Education.
Federal Food Services Fund: Chesterfield County Public Schools operates a federal school lunch program in all schools. Federal
and state funds are received as well as revenue from sale of meals. State revenue is received for the State's share of the Federal
program. This fund is not supported by County resources. Federal revenue is distributed based on the number of breakfasts and
lunches served in the participating schools. Planned expenditures of $25,456,600 and 509.0 FTEs in FY2016 include all operating
and administrative costs for all K-12 food services, including a transfer to the School Operating Fund annually to partially offset the
cost of building usage. A breakfast program is also available in all of our elementary and middle schools.
Capital Improvement Fund: This fund supports construction and renovation projects, major maintenance for our facilities, and the
technology plan. The budget for this fund generally spans five years; however, the current CIP adopted for FY2016 is part of a 9-year
plan. Funding sources include debt proceeds, funding from the governor’s state technology initiative and pay-as-you go cash funding.
111
SUMMARY OBJECT CODE DEFINITIONS:
51 Series – Personnel
The 51 series of object codes (511110 – 519999) includes salaries and wages for employees of the school division as well as
overtime expenditures, supplements, and other allowances. The 3rd digit of the object code determines full-time, part-time, temporary,
etc. as follows: 1 = Full-time, 2 = Overtime, 3 = Part-time, 4 = Temporary, 5 = Substitute, 6 = Supplemental Pay, 7 = SRP.
52 Series – Benefits
The 52 series object classification codes are used for payment of benefits provided as part of an employee’s overall compensation
and includes FICA, pensions, insurance, and allowances.
53 Series – Contractual Services
The 53 series of object classification codes are used for contractual services to institutions and to individuals.
54 Series – Internal Charges
The 54 series object classification codes are charges from one activity/element of the local government to another for the use of
intragovernmental services such as purchasing, risk management, fleet maintenance, and accounting.
55 Series – Other Charges
The 55 series of object classification codes are used for the procurement of other services such as travel, utilities, rentals and
registration fees.
56 Series – Supplies and Materials
The 56 series of object classification codes are used for the procurement of instructional and general use supplies and materials of all
types with a per-item cost up to $4,999.
57 Series – Payment to Joint Operations
These are payments for operations that are jointly operated by two or more local governments. An operation is jointly operated if the
local governments has responsibility for ownership and policymaking.
58 Series – Capital Outlay
The 58 series of object classification codes are used for the procurement of all additional and replacement items of a capital outlay
nature. As a general rule, capital outlay items are those that have a useful life of several years, and have a per-item cost of at least
$5,000.
59 Series - Other Uses of Funds
The 59 series of object codes denotes other uses of funds such as redemption of principal and interest on long-term debt as well as
lease-purchase payments.
61 Series – Transfers Out
The 61 series of object codes are used to classify transfers out of the operating fund to other funds such as matching funds for grants
and reserve set-aside for capital projects.
112
REVENUE OBJECT CODE DEFINITIONS:
LOCAL REVENUE
The Board of Supervisors appropriates a number of miscellaneous revenue sources such as facility rentals, tuition and student fees.
These sources are described below.
Room Rental
Many of the schools in Chesterfield County are used by faith-based organizations, dance companies, non-school sports programs,
and boy and girl scout troops. These funds partially offset the costs of custodial services and utilities.
Management Charges
CIP Management Charges are incurred to offset the expenditures of the CIP Administration Office for oversight of various
construction projects.
Student Parking Fees
CCPS charges fees to high school students who choose to drive personal vehicles to school. The schools retain $5.00 per student
fee to cover the cost of parking decals, and the remaining funds are a general revenue source for the operating fund.
Chromebook Fees
Beginning in FY2015, CCPS will implement the first phase of the Chromebook Initiative, providing all middle school students with a
Chromebook. Each student will pay a $50.00 fee. $25.00 of this fee will be retained in the operating funds for costs associated with
lost cords, damages to equipment, etc., while the other $25.00 will be transferred to the CIP fund to help offset the cost of the
initiative.
Print Shop Charges
The CCPS Print Shop is located in the Chesterfield Tech Center at Courthouse and provides printing services for schools and
departments, as well as some County offices.
Food Service Use of Buildings
The food services funds are charged for use of school buildings annually. The amount charged is determined by the allowable
unrestricted Indirect Recovery Rate set by the VDOE annually.
Tuition - Other Localities
Tuition is charged for Virginia students who do not reside in Chesterfield County but who have been approved to attend Chesterfield
County Public Schools in accordance with the Code of Virginia, Chapter 22, Section 22.1-6.
Tuition - Summer Session
Summer Session tuition rates are set prior to the beginning of the summer school session each year. These funds offset a portion of
the costs of the various programs offered in summer school.
Tuition - Summer Online Learning
Online summer courses are offered to CCPS students, as well as students from other localities. These funds offset the costs
associated with the summer program.
Tuition - Driver's Education
County students who enroll in a driver's education course are assessed a fee.
Adult Education
The Adult Education program collects fees and tuition in support of its various programs, including the nursing program and
alternative day school classes.
113
Sale of Equipment
Funds are received from the sale of obsolete equipment, vehicles, and textbooks by the School Division.
Postage Sales
The Chesterfield County Public School mailroom processes all mail for the County and the Schools.
Field Trip Transportation Charges
Chesterfield County school buses are used throughout the school year for a variety of field and athletic trips.
Donations
CCPS receives donated funds from outside organizations, as well as individual school's activity funds for various expenses
throughout the year.
Reimbursed Services
CCPS receives reimbursements for various expenditures throughout the year, such as Wellness, Recertification, COBRA insurance,
and personnel expenditures covered by School Activity Funds.
Miscellaneous Revenue
Funds are received annually for ERATE (a federal program sponsored by the Federal Communications Commission (FCC) to provide
discounts for telecommunication services) and Anthem health insurance refunds.
Insurance Recovery
Schools and departments file for losses or damages to property and materials, then pay for repairs or replacements. CCPS receives
funds from Risk Management to reimburse for those repairs or replacements.
FEDERAL REVENUE
Federal revenue in the operating fund consists of general funds that are paid directly to the school division for the operation of
instructional programs. These funding sources constitute a small portion of the total operating fund. All Federal funds, except Impact
Aid, are also appropriated by the General Assembly through the Appropriation Act and administered by DOE.
Impact Aid
Chesterfield County Public Schools receives Federal funds from the Federal Department of Education based on information submitted
annually as a local education agency (LEA) that serves significant numbers of federally connected children.
Junior Reserve Officers’ Training Corps (JROTC)
Chesterfield County Public Schools receives funds from the federal government for our participation in Junior Reserve Officer's
Training Corps at five of our high schools. The Air Force program is offered at Monacan High School, the Naval program at James
River High School, and the Army program at Midlothian, Meadowbrook and Thomas Dale High Schools. The funds received help
offset salaries for administrators of this program.
114
COUNTY REVENUE
County General Fund Transfer
The Chesterfield County General Fund Transfer supports the School Division's operations and debt service.
Prior Year Fund Balance
In recent years, the school division has been dependent on the appropriation by the Board of Supervisors of prior year remaining
balance to fully fund the annual operating budget. Dependency on this funding source, at one time as much as $12 million, has been
decreasing which is a priority in the five-year plan.
Beginning Balance
As required by County Government, Chesterfield County Public Schools' budgets $1,000,000 as a beginning balance annually.
STATE REVENUE
State funding is provided to local school divisions through the Direct Aid to Public Education budget in the Appropriation Act. The
General Assembly appropriates the funds and the Department of Education is charged with administering the funds. Funding is
provided in these five major categories which are described in more detail below:
I.
II.
III.
IV.
V.
I.
Standards of Quality (SOQ) including State Sales Tax
Incentive Programs
Categorical Programs
Programs funded with Lottery Proceeds
Supplemental Programs
Standards of Quality Funding
The Virginia Constitution requires the Board of Education to formulate the Standards of Quality for public schools. The General
Assembly may revise the SOQ, determines the cost of the SOQ, and apportions the cost between the state and localities. The SOQ
is established in the Virginia Constitution as the “minimum educational program” school divisions must provide. The specific
requirements of the SOQ are set forth in the Code of Virginia and the Appropriation Act and include programs and staffing. State
funding must be matched by the locality (“required local effort”) and is primarily based on the Composite Index.
Funding for the Standards of Quality is provided through a number of accounts, mostly on a per student (in average daily
membership) basis. These accounts include:
Basic Aid (including health care)
Special Education
Career & Technical Education
Prevention, Intervention, and
Remediation
Gifted Education
English as a Second Language
Fringe Benefits for funded positions
(VRS, Social Security, Group Life Ins.)
Sales Tax (1.125%)
Textbooks
Early Reading Intervention
Algebra Readiness
The per pupil amounts for these accounts are determined by a very complex formula (commonly referred to as the “JLARC
Methodology” developed in the mid/late 1980s). The methodology recognizes three major components:
1.
2.
3.
Required number of instructional positions based on the staffing standards contained in the SOQ, Appropriation Act, and
Board of Education regulations, with funded salaries and benefits applied to the positions.
Recognized support positions with funded salaries and benefits.
Recognized non-personnel support costs (i.e. utilities, supplies, etc.).
The support position and non-personnel support costs are based mostly on “prevailing costs” (a formula comprised of spending by
local school divisions for these items). Support positions are now capped based on a ratio to funded instructional positions.
Almost all localities hire more instructional positions than those required by the SOQ and funded by the state. Any positions over and
above the required number are funded 100% by the locality.
115
Once per pupil amounts have been determined, apportionment of the costs between the state and locality is based upon the
Composite Index of Locality Ability-to-Pay. This formula is determined by the General Assembly and set forth in the Appropriation
Act. The formula uses three indicators to determine “ability to pay”:
1.
2.
3.
True value of real property in the locality (50%)
Virginia adjusted gross income in the locality (40%)
Taxable retail sales in the locality (10%).
To account for varying sizes of localities, each indicator is expressed on a per capita basis (using local population) and weighted 1/3
and on a per student basis (using student enrollment) and weighted 2/3. The composite index value is the proportion of local values
relative to state averages. Each index is adjusted to establish an overall local share of 45% and a state share of 55%. The maximum
index is .8000 (meaning a locality will not have to pay more than 80% of the calculated SOQ costs).
II.
Incentive Funding
Incentive programs are voluntary programs but in order to receive the state funds school divisions must agree to meet the
requirements of the various programs. They must certify that they will offer the program, meet the requirements and provide the
required local effort for those programs.
Examples for FY2016 include Governor’s Schools, Governor’s Technology and the
Compensation Supplement. Other programs included in Incentive Funding are Math/Reading Instructional Specialists, Early Reading
Specialists, Special Education Endorsement Program and Clinical Faculty Program, although Chesterfield County Public Schools will
not participate in the these programs in FY16.
III.
Categorical Funding
Programs in this area are primarily driven by state or federal requirements and may exist in some public school divisions and not in
others. Programs are usually targeted to the particular needs of specific student populations such as students that are homebound,
housed in local jails, or in regional detention facilities. Other programs include Virtual Virginia, School Lunch and Adult Education and
Literacy.
IV.
Lottery Proceeds Fund
State law requires that revenue from the Lottery Proceeds Fund be designated for public education. To ensure this occurs, funding
for specific programs is included in the Appropriation Act from this Fund. All of these programs are SOQ, Incentive, or Categorical
programs but are included in this category to clearly illustrate that lottery proceeds are being used to support public education.
However, all of these programs were at one time funded with state general fund dollars. Therefore, additional funding was not
provided to public education, rather general fund dollars were freed up to be used for other non-education purposes.
For FY2016, a total of sixteen programs are funded from the Lottery Proceeds Fund. Some are SOQ accounts, such as textbook
funding which is split-funded with the SOQ, SOL Algebra Readiness, Early Reading Intervention, English as a Second Language, K-3
Primary Class Size Reduction, the Virginia Preschool Initiative, Mentor Teacher Program, School Breakfast Program, Foster Care, AtRisk, ISAEP and Career and Technical Education among others.
V.
Supplemental Education Programs
Funding in this category is directed to specific regional programs, selected school divisions or even individuals for specific purposes
and are not available on a statewide basis. Examples include the Virginia Teaching Scholarship Loan Program and National Board
Certification teacher bonuses.
GRANTS FUND REVENUE
The Grants Fund for Chesterfield County Public School is funded primarily with federal revenue. Federal funds supporting education
in the Commonwealth are derived from the U.S. Department of Education and the U.S. Department of Agriculture. Grants from these
entities are provided to the Commonwealth and then passed through to local school divisions for specific purposes. These federal
funds are appropriated by the General Assembly in the Appropriation Act. Grant awards are made to the local school divisions with
payments made on a reimbursement basis.
The federal programs included in the in the FY2016 Budget are:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
116
Elementary and Secondary Education Act (No Child Left Behind – Title 1) - $5,776,700
Individuals with Disabilities Act - $11,100,000
Preschool Handicapped - $193,650
Carl Perkins Act - $585,000
Headstart - $1,121,680
Title II - $1,150,000
Title III - $390,000
st
21 Century Learning - $718,388
WIA (Workforce Investment Act) - $305,000
VCU META - $108,500
Richmond Regional Homeless - $15,000
Adult Education - $370,000
Safe Routes to Schools - $35,000
Virginia Preschool Expansion - $1,415,200
State revenue is included in the FY2016 budget for grants such as the Governor’s Technology Initiative ($1,689,200); Medicaid
($106,200); Project Graduation ($100,000); Foundation for Healthy Youth ($65,350); General Adult Ed and Race to GED ($84,000);
and Jobs for Virginia Graduates ($21,000); Individual Student Alternative Education Plan ($47,152); Peer Tech ($10,000), Teacher
Mentor Grants ($31,640) and Career Switcher ($4,000).
Local funds are also included in the FY2016 budget for grants. These funds include a transfer from the Operating Fund for various
grants of $402,840; and tuition and indirect recovery funds totaling $1,055,000.
FEDERAL FOOD SERVICES REVENUE
Chesterfield County Public Schools included funds totaling $25,456,600 in FY2016 for the operation of Food Service programs for all
schools. The Federal Food Services Fund includes federal funds of $11,517,800. Those funds support the following programs:
1.
2.
3.
4.
Federal Breakfast Program - $1,650,000
Federal Fresh Fruits and Vegetables Program - $275,000
Federal Lunch Program - $8,542,000
USDA Program - $1,050,800
State funds of $394,500 are included in the Federal Food Service fund for state programs such as State Breakfast ($203,500) and
State School Lunch ($191,000).
Local funds totaling $13,544,300 are included in the Federal Food Service fund for Sale of Student Lunches ($4,700,000); Pupil
Breakfasts ($550,000); Adult Lunch Sales ($150,000) Ala Carte ($3,412,000); Vending Sales ($700,000); Management Charges
($1,585,000); a Use of Reserves (balances from prior years) of $2,589,300 and other local revenue totaling $128,000.
117
FUND BALANCE
In accordance with the following section from the State Code of Virginia, schools divisions are not permitted to hold a fund balance
from year to year.
22.1-91. Limitation on expenditures; penalty.
No school board shall expend or contract to expend, in any fiscal year, any sum of money in excess of the funds available for school
purposes for that fiscal year without the consent of the governing body or bodies appropriating funds to the school board. Any
member of a school board or any division superintendent or other school officer violating, causing to be violated or voting to violate
any provision of this section shall be guilty of malfeasance in office.
Code 1950, § 22-120; 1980, c. 559.
The General Fund Balance Analysis shown below is taken from Chesterfield County’s FY2016 budget document for
reference purposes.
Chesterfield County’s FY2016 General Fund Balance Analysis
The schedule below indicates the allocation of the General Fund unassigned balance at June 30, 2015 through June 30, 2016.
Maintaining an adequate General Fund balance is an essential element of financial strength and stability. The need for this balance
or working capital reserve includes:
•
A cash reserve to help stabilize monthly cash flow requirements
•
Funding for emergencies
•
A strong credit rating
•
A cash reserve to be combined with other temporary cash balances to promote higher returns for all short term investments
•
A cushion to help provide long term financial stability
As part of the County’s debt ratio policies, the Board of Supervisors has established a policy of achieving the ratio of eight percent
(target ratio) for unassigned General Fund balance as a percentage of General Fund expenditures. At June 30, 2014 this ratio was
8.4 percent.
FY2016
Projected Beginning Fund Balance
Budgeted Addition to Fund Balance
Ending Fund Balance, June 30, 2016
118
$57,248,000
1,420,400
$58,668,400
BASIS OF ACCOUNTING, FUND STRUCTURE, AND BASIS OF BUDGETING
FUND ACCOUNTING:
The accounts of Chesterfield County Public Schools (CCPS), are organized on the basis of funds. The operations of each fund are
accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and
expenditures. For government-wide reporting, the activities of the County are reported as governmental activities or business-type
activities with component unit information discretely presented in separate rows/columns or blended with County funds, as
appropriate.
BASIS OF ACCOUNTING:
Chesterfield County uses either the accrual or the modified accrual basis of accounting, as appropriate, for each funding type or
activity, in accordance with the U.S. generally accepted accounting principles (GAAP) applicable to governmental units.
The modified accrual basis of accounting focuses on the flow of current financial resources. Revenues are recorded when
measurable and available. According to County policy, revenues due on or before the last day of the fiscal year end that are received
within 45 days after fiscal year end are considered available. Expenditures are generally recognized when the related fund liability is
incurred. An exception to this general rule is principal and interest on general long-term debt which is recorded as an expenditure
when paid.
In applying the accrual concept to revenues, the legal and contractual requirements of the individual programs are used as guidance.
Certain revenues must be expended for a specific purpose and others are virtually unrestricted as to purpose of expenditure.
Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when liabilities are incurred
without regard to receipts or disbursements of cash. Unbilled accounts receivable are accrued when earned in the Enterprise Funds.
FUND TYPES:
These are funds through which most functions of the school board are financed. All expendable financial resources and the related
liabilities are accounted for through these funds. The following four funds are maintained by the school division:
Operating Fund
The operating is used to account for all financial resources except those required to be accounted for in another fund. It finances the
majority of the daily operations of the school division and accounts for nearly 92% of the total adopted budget for FY2016. Nearly all
of the revenues accounted for in this fund are received from state and local sources.
Grants Fund
Chesterfield County Public Schools receives grant funding from state and federal sources, as well as public and private organizations
for specific purposes. These funds are accounted for in the grants fund which comprises about 4% of the total adopted financial plan
for FY2016.
Federal Food Service Fund
CCPS operates a federal school lunch program in all schools. These programs are not supported by county resources, but rely on
state and federal funds as well as revenue from the sale of meals. These funds make up the remaining 4% of the total adopted
budget for FY2016.
Capital Projects Fund
The Capital Projects Fund is used to account for financial resources that are restricted, committed or assigned to expenditures for
capital outlay, including the acquisition or construction of capital facilities and other capital assets.
BASIS OF BUDGETING:
Annual budgets are adopted for all funds including capital programs. The Capital Improvement Plan is budgeted on a project-byproject basis which spans multiple fiscal years. 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. 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.
119
BUDGET CALENDAR
st
August 19, 2014 (Tuesday)
September 16, 2014 (Tuesday)
School Board’s Citizen Budget Advisory Committee 2
October 21, 2014 (Tuesday 4 p.m.)
Superintendent’s Budget Advisory Committee 1 Meeting
October 23, 2014 (Wednesday)
November 18, 2014 (Tuesday)
December 15, 2014 (Monday 4 p.m.)
Superintendent’s Budget Advisory Committee 2
Superintendent’s FY2016 Proposed Financial Plan and
FY2016-FY2022 Capital Improvement Plan presented to the School
Board (6:30 p.m. - Public Meeting Room)
January 29, 2015 (Thursday)
School Board Budget Work Session
Public Hearing during regular School Board Meeting
February 11, 2015 (Wednesday)
Board of Supervisors authorizes and advertises tax rate
February 27, 2015 (Friday)
School Board approves FY2016 Financial Plan and FY2016-FY2022
March 2, 2015 (Monday)
School Board’s Financial Plan and Capital Improvement Plan transmitted
to Board of Supervisors and County Administrator as required by the
County Charter
County Administrator presents proposed FY2016 budget including
School Board’s Financial Plan and Capital Improvement Plan
Board of Supervisors holds Public Hearing – to include input on School
Board’s Financial Plan and Capital Improvement Plan
April 15, 2015 (Wednesday)
Board of Supervisors adopts FY2016 budget and Capital Improvement
Plan
June 23, 2015 (Tuesday)
School Board adopts FY2016 Annual Financial Plan and FY2016-FY2022
June 24, 2015 (Wednesday)
Final budgets distributed to all schools and departments
July 1, 2015 (Wednesday)
Fiscal year 2016 begins.
120
nd
Meeting
st
rd
th
nd
Meeting
th
th
BUDGET PROCESS
The Superintendent is required by the Code of Virginia to prepare, with the approval of the school board, and submit to the governing
body or bodies appropriating funds for the school division, the estimate of the amount of money deemed to be needed during the next
fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be
needed for each major classification prescribed by the Board of Education. The School Board is required to hold at least one public
hearing before it gives final approval to its budget for submission to the governing body.
Chesterfield County Public Schools’ budget process is a two-year process closely aligned to the school division’s strategic plan – The
Design for Excellence 2020. As part of the FY2015 process, the School Board also approved a 5-year plan to build on the FY2015
adopted budget, creating a roadmap for the future. Also during the FY2015 process, a Citizens’ Budget Advisory Committee was
created to help the Superintendent and School Board evaluate and allocate resources in alignment with the Design for Excellence
2020 to ensure a high quality, effective and efficient school division. Citizens’ Budget Advisory Committee members serve two-year
terms.
The work of the committee includes:

reviewing the school system’s budget process;

reviewing expenditure, staffing and performance data and reporting on whether resource allocations advance School Board
priorities;

working with staff members during budget development to advise the superintendent and School Board on resource allocation
relative to alignment with strategic goals, and;

reviewing projected revenues and expenditures and providing advice on options to compensate for variances.
The following describes the current biennial process. In the first year of the biennium, the process begins in late summer/early fall
with School Board guidance and direction for development of the budget. The work of the Citizens’ Budget Advisory begins at the
same time. Broad input is sought from the community at large, parents, staff members, and organizations such as the Chesterfield
Business Council (CBC), Chesterfield Public Education Foundation (CPEF), Chesterfield Education Association (CEA), the County
Council of Parent Teacher Associations (CCPTA), Chesterfield Educational Office Professionals Association (CEOPA), and advisory
groups. The second year of the budget process (FY2016) focuses on refining year one, including revisions for unanticipated needs
such as changes in student growth patterns.
In the fall, each school and department receives a baseline allocation from which it will develop an operating budget request,
reflecting its spending plan for the coming fiscal year. The baseline allocation for schools is determined primarily by the application of
standards, which meet or exceed State Standards of Quality and/or Standards of Accreditation. These local standards are approved
by the School Board. The baseline budgets developed by departments reflect the funding necessary to accomplish assigned
missions and responsibilities and to continue the current level of operation for the school division. Departmental budgets are not
determined by standards; consequently, baseline requests are zero-based and must be justified in every case.
An intensive deliberation process begins following the submission of the budget requests. The Superintendent’s Cabinet members
advise the Superintendent in late November of potential budget initiatives. A budget initiative is a recommendation made by one or
more of the functional areas of the school division that, if approved, will have an effect on the base budget being developed by
schools and departments. A budget initiative may be the expansion of an existing program or the addition of a new program. It may
also be a recommendation to discontinue a program already in place. These budget initiatives submitted to the Superintendent must
support one or more of the priority goals included in the Design for Excellence. Budget initiatives meeting this criterion are then
presented to the Citizens’ Budget Advisory Committee and the Superintendent’s Budget Advisory Council (BAC). This advisory group
is composed of representatives from the organizations mentioned above. The BAC meets several times as necessary throughout the
months of November and December to review budget requests within the context of available resources and makes
recommendations for funding initiatives to the Superintendent.
During January, the Superintendent will determine a total package that best reflects the school division's mission and vision. Near the
end of January of each year, the Superintendent presents this financial plan to the School Board, as required by state law. This ends
the first or proposed phase of the budget.
The second, or approved stage of the budget calls for consideration of the Superintendent's proposal by the School Board. Through
a series of budget work sessions, public hearings and reports from the Citizens’ Budget Advisory Committee and the Superintendent’s
Budget Advisory Committee, the School Board solicits input with which to develop a budget request to be submitted to the governing
body, the Board of Supervisors. The County Charter requires the Superintendent to submit to the County Administrator an estimate
of projected revenues and expenditures for the next fiscal year in a form requested by the County Administrator no later than March 1
of each year. In recent years, the prescribed format has been a budget that is balanced within projected available revenues.
The Board of Supervisors also conducts a series of work sessions and public hearings as it develops the county’s budget, which it is
required by County Charter to approve, including the School Board’s annual financial plan, no later than May 1 of each year. The
School Board will then approve its annual financial plan in final form, based on the County's adopted budget, incorporating any
changes that may have taken place since the time the plan was approved.
121
The Capital Improvement Plan process runs concurrently with the process for developing the operating budget as described above.
The Plan is developed in close coordination with Chesterfield County, which determines the availability of CIP funds in accordance
with the Board of Supervisors’ established financial policies. The State Code of Virginia and the County charter require the
development of a five year plan. For FY2015 and the successive years, the Board of Supervisors and the School Board agreed to
develop a nine-year plan to include a revitalization plan for a number of schools. The plan also includes major maintenance to extend
the useful life and maintain the security of our facilities, as well as a blended learning initiative and technology replacement plan. The
plan is updated annually and aligned with the County’s adopted Comprehensive Plan and Public Facilities Plan. The Capital
Improvement Plan receives public scrutiny and input similar to the operating budget process and is approved on a similar schedule.
The budget process is finalized each year with Board of Supervisors approving a budget by state appropriation category for the
school division and adopting an appropriations resolution under which the School Board operates for a given year. The FY2016
Appropriations resolution is shown below.
FY2016 Appropriations Resolution
A RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES FOR
FY2016 FOR THE OPERATING BUDGETS AND THE CAPITAL IMPROVEMENT PROGRAM FOR THE COUNTY OF
CHESTERFIELD, VIRGINIA
BE IT HEREBY RESOLVED by the Board of Supervisors of the County of Chesterfield:
That for the fiscal year beginning on the first day of July 2015 and ending on the thirtieth day of June 2016, the following sections shall
be adopted:
Sec. 1
The following designated funds and accounts shall be appropriated from the designated estimated revenues to operate
and provide a capital improvement program for the County. It is the intent of the Board of Supervisors that general
property taxes levied on January 1, 2015, and due December 5, 2015, be appropriated for FY2016.
FY2016 Adopted
General Fund
Estimated Revenue:
Appropriations:
Local Sources:
General Property Taxes
Other Local Taxes
Licenses, Permits, & Fees
Fines, Forfeitures & Uses of Money & Property
Service Charges
Miscellaneous and Recovered Costs
Other Agencies:
State and Federal
Other Financing Sources:
Transfer from County Grants Fund
Transfer from Mental Health, Support Services
Transfer from Fleet Management
Transfer from Water Operating Fund
Transfer from Wastewater Operating Fund
Unassigned Fund Balance 7/1/2015
Total Revenues *
General Government
Administration of Justice
Public Safety
Public Works
Health & Welfare
Parks, Recreation, Cultural
Community Development
Debt Service
Operating Transfers
Assignments
Total General Fund: *
$399,242,800
116,356,800
6,017,000
3,058,300
32,328,300
13,148,200
143,074,800
13,376,900
1,297,100
442,600
13,700
3,600
2,400
57,248,000
$785,610,500
$49,502,500
9,024,400
168,634,100
17,098,100
67,817,800
19,571,200
18,157,300
21,958,600
354,575,600
602,500
58,668,400
$785,610,500
*Plus encumbrances carried forward in all funds in an amount not to exceed $15 million, which will
be reappropriated into the fiscal year beginning July 1, 2015. (See "Section 5")
122
FY2016 Adopted
Comprehensive Services Fund
Estimated Revenue:
Reimbursement, Colonial Heights
State Aid, Comprehensive Services
Transfer from Social Services
Transfer from Schools
Appropriations:
Operating Expenses
School Operating Fund
Estimated Revenue:
Local Sources
State
Federal
Transfer from School Operating
Transfer from School Food Service
Use of Reserve
Transfer from General Fund:
State Sales Tax
Local Taxes
Prior Year Revenue
Total General Fund
Use of Assigned Fund Balance
Appropriations:
Instruction
Administration, Attendance & Health
Operations & Maintenance
Technology
Debt Service
Food Service
Transfer to and/or Assignment for School Capital Projects
Schools - Appomattox Regional Governor's School Fund
Estimated Revenue:
Local Sources
State
Appropriations
Education
County Grants Fund
Estimated Revenue:
Appropriations:
123
Other Governments
Adult Drug Court
Clerk of the Circuit Court
Technology Trust Fund
Community Corrections Services
Domestic Violence Victim Advocate (V-STOP)
Community Development Block Grant
Community Services Board Part C
Domestic Violence Prosecutor
Families First
Fire & EMSRevenue Recovery
Juvenile Drug Court Grant
USDA Juvenile Detention Grant
Victim/Witness Assistance
Virginia Juvenile Community Crime Act (VJCCCA)
$334,600
5,364,300
445,200
2,531,300
1,251,400
$9,926,800
$9,926,800
$9,926,800
$21,474,700
243,214,200
35,191,900
402,800
1,000,000
2,589,300
59,390,000
255,194,100
5,000,000
319,584,100
1,000,000
$624,457,000
$426,743,600
22,081,900
32,028,900
54,487,800
13,089,300
47,769,000
25,202,200
2,054,300
1,000,000
$624,457,000
$2,641,700
1,159,200
$3,800,900
$3,800,900
$3,800,900
$11,692,000
1,240,300
22,900
$12,955,200
$659,800
374,000
61,500
1,552,700
1,496,200
113,800
529,900
6,409,300
316,000
75,000
503,300
863,700
$12,955,200
FY2016 Adopted
County CIP Fund
Estimated Revenue:
Appropriations:
General Obligation Bonds
Lease Financing
Foundation Contributions
Developer Contributions
Transfer from Cash Proffers
State Funds
Total Revenues
$23,886,000
13,000,000
5,948,800
970,200
7,000,000
3,940,000
10,000,000
$64,745,000
County Capital Projects
Transfer to Capital Projects from Cash Proffers
Transfer to School Capital Projects Funds
Total County CIP Funds
$57,805,000
3,940,000
3,000,000
$64,745,000
Note: An additional $1,158,000 in county project savings is already appropriated in the capital
project fund that will be reallocated for new projects. In addition, $590,000 is appropriated in the
grant fund that will be used for capital projects.
Schools CIP Fund
Estimated Revenue:
Appropriations:
Bond Proceeds
$37,850,000
Transfer from Cash Proffer Fund
3,000,000
Trf from School Grant Fund (State Technology Funds)
1,800,000
Transfer from School Reserve for Future Capital Projects
254,300
Total Revenue and Transfers*
$42,904,300
School Capital Projects
$42,904,300
Total Appropriations*
$42,904,300
Note: An additional $3,033,600 in school project savings is already appropriated in the
school capital project fund that will be reallocated for new projects
Fleet Management and Radio Shop
Estimated Revenue:
Fleet Management Charges
Radio Shop Charges
Total Revenue and Funding Sources
Appropriations:
Fleet Management Operations
Radio Shop Operations
Facility Management Fund
Estimated Revenue:
Reimbursement for Services
Total Revenue
Appropriations:
Construction Management Operations
Risk Management Fund
Estimated Revenue:
Operating Revenues
Total Revenue
Appropriations:
Risk Management Operations
Healthcare Fund
Estimated Revenue:
Appropriations:
Airport Fund
Estimated Revenue:
124
Employee Contributions
Employer Contributions
Total Revenue
Operating Expenditures
Operating Revenue
Total Revenue
$19,022,300
1,945,300
$20,967,600
$18,643,200
1,945,300
379,100
$20,967,600
$719,900
$719,900
$719,900
$719,900
$7,937,500
12,860,000
$20,797,500
$8,387,500
12,410,000
$20,797,500
$32,914,300
74,535,100
$107,449,400
$107,449,400
$107,449,400
$729,600
$729,600
FY2016 Adopted
Appropriations:
Utilities Funds
Estimated Revenue:
Appropriations:
Airport Operations
Service Charges
Capital Cost Recovery Charges
Other Revenue
Total Revenue
Operations
Debt Service
Transfer to Capital Projects Fund
Utilities Capital Project Funds
Estimated Revenue:
Transfer from Improvement/Replacement Fund
Total Revenue
Appropriations:
Capital Projects
$679,600
50,000
$729,600
$83,740,000
15,465,000
4,587,500
17,223,000
$121,015,500
$58,652,800
7,002,000
55,360,700
$121,015,500
$55,360,700
$55,360,700
$55,360,700
$55,360,700
Sec. 2
Appropriations in addition to those contained in the general appropriation resolution may be made by the Board only if
there is available in the fund an unencumbered and unappropriated sum sufficient to meet such appropriations.
Sec. 3
The County Administrator may, as provided herein, except as set forth in Sections 7, 12, 13, 14, 15, 16, 18 and 23
authorize the transfer of any unencumbered balance or portion thereof from one classification of expenditure to another
within the same department or appropriation category. Unless otherwise provided below, the County Administrator may
transfer up to $50,000 from the unencumbered appropriated balance and prior year end carry forward
assignments from one appropriation category (including assigned fund balance) to another appropriation category. No
more than one transfer may be made for the same item causing the need for a transfer, unless the total amount to be
transferred for the item does not exceed $50,000.
Sec. 4
The County Administrator may increase appropriations for non-budgeted revenue that may occur during the fiscal year
as follows:
a)
b)
c)
Sec. 5
Insurance recoveries received for damage to any county property, including vehicles, for which county funds have
been expended to make repairs.
Refunds or reimbursements made to the County for which the County has expended funds directly related to that
refund or reimbursement.
Revenue not to exceed $50,000.
All outstanding encumbrances, both operating and capital, in all county funds up to $15 million, at June 30, 2015 shall
be an amendment to the adopted budget and shall be reappropriated to the 2016 fiscal year to the same department
and account for which they were assigned in the previous year subject, if applicable, to any public hearing requirements.
At the close of the fiscal year, all unassigned appropriations lapse for budget items other than: capital projects; general
fund transfers for capital projects and grants; construction assignments for capital projects; assignments for county and
school future capital projects; other use of restricted, committed, or assigned fund balances; District Improvement
Funds; donations restricted to specific purposes; federal and state grants, PPTRA revenues; other revenue and program
income; revenue recovery funds; Title IV-E funds; cash proffers; all tax revenues received for special assessment
districts and interest earnings thereon; Fire and Emergency Medical Services apparatus and equipment funding;
Economic Development incentive funds; actual transient occupancy tax revenues received and budgeted expenditures
in connection with the Richmond Convention Center; and refunds for off-site and oversized water and wastewater
facilities. Any funds budgeted in a given fiscal year that are specifically budgeted to add to an assignment of fund
balance shall be automatically authorized to be assigned during the year end audit process. All excess revenues and
any unspent appropriations in the telecommunications program is authorized to become an automatic assignment for
future telephone system upgrades. All revenues from the increased vehicle registration fee received in excess of those
budgeted for the state revenue sharing program shall automatically be authorized as an assignment of fund balance at
year end. The Board of Supervisors set aside $937,000 during adoption of the FY2016 Budget which will automatically
be reserved at June 30, 2016 for TMDL related expenses.
125
Sec. 6
Appropriations designated for capital projects will not lapse at the end of the fiscal year. The County Administrator may
approve transfers between funds to enable the capital projects to be accounted for correctly. Upon completion of a
capital project, staff is authorized to close out the project and transfer any remaining balances to the original funding
source. The County Administrator may approve construction contract change orders up to an increase of $49,999 and
approve all change orders for reductions to contracts. The Board of Supervisors must approve all change orders of
$50,000 or more or when the aggregate of all changes to a contract exceeds 10% of the original contract amount or
20% if the original contract is for less than $500,000.
Sec. 7
The County Administrator is authorized to approve transfers among Utilities funds and capital projects as long as
funding sources are consistent and total net appropriation is not increased.
Should the actual contract price for a project be less than the appropriation, the County Administrator may approve the
transfer of excess funds back to the original funding source upon completion of the project.
Sec. 8
Upon completion of a grant program, staff is authorized to close the grant and transfer balances back to the funding
source. Staff is authorized to reprogram Community Development Block Grant funds by closing program cost centers
and transferring funding to newly approved programs based on adoption by the Board of Supervisors.
Sec. 9
The County Administrator may reduce revenue and expenditure appropriations related to programs, functions, capital
projects, grants, or departments to the level approved.
Sec. 10
The Director of Accounting is authorized to make transfers to various funds for which there are transfers budgeted. The
Director shall transfer funds only as needed up to amounts budgeted, or in accordance with any existing bond
resolutions that specify the manner in which transfers are to be made.
Sec. 11
The Treasurer may advance monies to and from the various funds of the County to allow maximum cash flow efficiency.
The advances must not violate county bond covenants or other legal restrictions that would prohibit such an advance.
The Treasurer may also advance cash in support of employee benefit accounts.
Sec. 12
The County Administrator is authorized to make expenditures from Trust & Agency Funds for the specified reasons for
which the funds were established. In no case shall the expenditure exceed the available balance in the fund.
Sec. 13
The County Administrator is authorized to transfer among appropriation categories and/or appropriate funds and
assignments of fund balance in excess of $50,000 for supplemental retirement, Workers’ Compensation, healthcare for
retirees and other compensation-related costs, as well as for transfers to departments to cover energy/fuel costs.
Sec. 14
The County Administrator may appropriate revenues and increase expenditures in excess of $50,000 for funds received
by the County from asset forfeitures for expenditures related to drug enforcement or other allowable expenditures. The
balance of these funds shall not lapse but be carried forward into the next fiscal year.
Sec. 15
The County Administrator may increase the general fund appropriation in the school operating fund contingent upon
availability of funds and other circumstances, based on the following schedule:
a)
b)
c)
Sec. 16
126
Increase general fund transfer/appropriation on December 15 by $3,000,000.
Increase general fund transfer/appropriation on February 15 by $3,000,000.
Increase general fund transfer/appropriation on May 5 by $3,000,000.
The County Administrator is authorized to reallocate funding sources for capital projects, arbitrage rebates/penalties,
and debt service payments and to appropriate bond interest earnings to minimize arbitrage rebates/penalties, including
the appropriation of transfers among funds to accomplish such reallocations. Budgets for specific capital projects will not
be increased beyond the level authorized by Sections 3 and 4. The County Administrator is authorized to transfer cash
proffers among capital projects to ensure spending in a timely manner as long as the Capital Improvement Program net
Sec. 17
Salaries for Planning Commissioners will be increased equivalent to the merit increase county employees are eligible
for. The effective date for pay increases, including the Planning Commission and the Board of Supervisors, may cross
fiscal years.
Sec. 18
The County Administrator is authorized to approve transfers among funds and capital projects as long as total net
Sec. 19
The Utilities Department rate stabilization assignment shall be maintained as per guidelines outlined below:
a)
b)
c)
d)
Sec. 20
The minimum annual contribution to the assignment will be 50% of the previous year's depreciation on fixed assets.
The annual contribution to the assignment will continue until 100% of accumulated depreciation on the fixed assets
is funded. If at the beginning of a fiscal year a reserve balance exceeds 100% of accumulated depreciation, a
reduction in the annual contribution may be considered.
Funds cannot be used from the rate stabilization assignment if the balance falls below 25% of that utility's fixed
asset accumulated depreciation, other than for Utility internal borrowing purposes.
The declaration of a financial emergency by the Director of Utilities and a corresponding four- fifths vote by the
Board of Supervisors at a publicly advertised meeting declaring the existence of such an emergency is required to
suspend Sec. 19a, Sec. 19b, and Sec. 19c.
Upon adoption of this resolution, the School Board and/or the School Superintendent may make expenditure and
revenue changes within the school operating funds as follows:
a)
b)
c)
Transfers of $50,000 or less are subject to the approval of the Superintendent.
Transfers of $50,001 to $499,999 require the approval of the Superintendent and the School Board.
Transfers of $500,000 or more require the approval of the Superintendent, the School Board, and the Board of
Supervisors.
The School Board and/or the School Superintendent shall prepare a budget status report reflecting changes to the
approved school budget between appropriation categories, as amended, and the report shall be presented to the
County Administrator quarterly.
Sec. 21
In accordance with the requirements set forth in Section 58.1-3524(C)(2) and Section 58.1- 3912(E) of the Code of
Virginia, as amended by Chapter 1 of the Acts of Assembly (2004 Special Session 1) and as set forth in Item 503.E
(Personal Property Tax Relief Program) of Chapter 951 of the 2005 Acts of Assembly, any qualifying vehicle situated
within the County commencing January 1, 2006, shall receive personal property tax relief in the following manner:
a)
b)
c)
d)
Personal use vehicles valued at $1,000 or less will be eligible for 100% tax relief;
Personal use vehicles valued at $1,001 to $20,000 will be eligible for 58% tax relief;
Personal use vehicles valued at $20,001 or more shall receive 58% tax relief on the first $20,000 of value;
All other vehicles which do not meet the definition of “qualifying” (business use vehicles, farm use vehicles, motor
homes, etc.) will not be eligible for any form of tax relief under this program. Pursuant to authority conferred in Item
503.D of the 2005 State Appropriations Act, the County Treasurer shall issue a supplemental personal property tax
bill in the amount of 100 percent of tax due without regard to any former entitlement to state PPTRA relief, plus
applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005
or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the
state share of such bill have become unavailable, whichever occurs first.
e)
Penalty and interest with respect to bills issued pursuant to this section shall be computed on the entire amount of
tax owed. Interest shall be computed at the rate provided in Section 9-51 of the County code from the original due
date of the tax.
Sec. 22
The County Administrator is authorized to reduce a department's current year budget appropriation by a dollar amount
equal to the prior year's overspending inclusive of encumbrances carried forward.
Sec. 23
Within the healthcare fund the County Administrator is authorized to appropriate use of reserves, interest earnings, and
additional employee or employer contributions in excess of $50,000 in order to pay claims, settlements, and any costs
associated with healthcare.
127
Amending the Adopted Budget
The State Code of Virginia permits appropriation either by lump sum or by category. The governing body approves the Chesterfield
County School Board's budget in the appropriation categories prescribed by the State Board of Education in accordance with the
State Code of Virginia; i.e., (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operations and
maintenance, (v) school food services and other non-instructional operations, (vi) facilities, (vii) debt and funds transfers, (viii)
technology, and (ix) contingency reserves. The School Board, however, has been granted the authority by the Board of Supervisors
to make expenditures and incur obligations for specific purposes beyond the funding level of an appropriation category as delineated
in Chesterfield County’s FY2016 Appropriations Resolution above.
In addition, School Board Policy 7120 states:
BUDGET - FUNDS TRANSFERS
The adoption of the budget by the School Board includes the authority for the administration to make expenditures as
appropriated by the Appropriation Resolution approved by the Board of Supervisors. Such appropriation may relate to its
total only or to such major classifications prescribed by the State Board of Education pursuant to Va. Code § 22.1-115.
Transfers between major object groups within a department/school or from one department/school to another in the same
major classification shall require the approval of the Superintendent or the Superintendent's designee.
In the event that the Board of Supervisors appropriates by major classifications and grants authority to the Superintendent
and/or the School Board to transfer a portion of the funds from one major classification to another without the further
approval of the Board of Supervisors, such transfer, or successive transfers, may be accomplished as authorized and
limited by the Appropriation Resolution. In no event shall a major classification transfer exceeding $50,000 occur without
the prior approval of the School Board. Major classification transfers approved by the Superintendent shall be reported to
the School Board at its next occurring regular meeting. Proposed transfers in excess of the dollar limitations established
in the Appropriation Resolution shall be submitted to the Board of Supervisors for prior approval.
A budget status report reflecting changes to the adopted budget, as amended, shall be presented to the School Board and
the Board of Supervisors as necessary, but no less often than semi-annually. Changes to major classifications, if any,
shall be included in this report.
Adopted:
128
December 8, 2009
ALLOCATION OF HUMAN AND FINANCIAL RESOURCES
Membership (M)
Projected September 30 membership is used to determine the majority of the staffing and materials allocations for each school for the
budget year. The projected membership for the fall of 2015 (FY2016), as well as comparisons to actual September 30 membership in
prior years, are shown below.
FY2014
Actual
Membership
FY2015
Actual
Membership
FY2016
Projected
Membership
Change
From
FY2015
Elementary
25,977
26,363
26,441
78
Middle
13,914
13,915
13,866
(49)
High
18,826
18,861
19,032
171
TOTAL
58,717
59,139
59,339
200
Average Daily Membership (ADM)
Projected March 31 average daily membership is used as the basis for projecting the distribution of Basic School Aid to the school
division from the state. The projected March 31 ADM for FY2016 and comparisons to March 31 ADM in prior years are shown below.
FY2014
Actual
ADM
FY2015
Actual
ADM
FY2016
Projected
ADM
Change
From
FY2015
Elementary
25,863
26,246
26,322
76
Middle
13,853
13,849
13,804
(45)
High
18,734
18,767
18,946
179
TOTAL
58,458
58,862
59,072
210
Staffing
Instructional staffing across individual schools is allocated primarily on School Board-approved standards that meet or more often
exceed state staffing standards. The School Board staffing standards are applied using projected student membership (as described
earlier) to develop the staffing allocations for the budget year. These staffing allocations may be adjusted during the summer after
approval of the budget if more accurate membership data warrants a change. In addition, teaching positions are provided beyond
those generated by the staffing standards to reduce pupil-teacher ratio in targeted schools as described below.
To begin the process of decreasing the pupil‐to‐teacher ratio (PTR) to be better aligned with other divisions across Virginia, the school
division was provided, in FY2015, with 111 full‐time equivalent (FTE) teaching positions to reduce class sizes K‐12 and expand
elective offerings at the secondary level. Based on the allocation of the FTEs, the PTR was essentially reduced by an average of one
at the elementary level (from 25:1 to 24:1), the middle school level (from 27:1 to 26:1) and the high school level (from 26:1 to 25:1).
However, the impact is intended to be targeted, making it greater in some schools and content areas than others.
For FY2016, an additional 56 teaching FTEs (an overall 0.5 reduction in the pupil-teacher ratio) will be directed primarily to:
th
th
1) elementary schools with a poverty level at or above 30% to reduce class sizes in 4 and 5 grades and 2) middle schools to
th
th
support redesign by promoting teaming at 6 and 7 grades and assuring a minimum number of offerings in world language,
fine/performing arts, and career/technical education. Another portion of these positions will be allocated to special education to
reduce the number of special education students in collaborative classes and to focus on reducing performance gaps. The remainder
of the additional teaching positions will be directed to ESOL (English Speakers of Other Languages) to support elementary schools
with the greatest population of English Learners (3.0 teaching FTEs) and the expanding needs of secondary ESOL centers to
appropriately support the needs of the English Learners (1.4 teaching FTEs).
.
A detailed presentation of these staffing allocations is included in the Information Section.
129
Benefits
The following rates were used to calculate the School Board's cost of benefits for the budget year (compared to the current year’s
rates):
FY2015
FY2016

Retirement (professional)
15.56%
15.12%

Retirement (non-professional)
10.90%
10.90%

1.19%
1.19%

FICA (social security)
7.65%
7.65%

Health/Dental Insurance (estimate per employee)
$5,219
$5,864
Estimates for the following employee benefits are calculated based on history:

worker's compensation

unemployment compensation

annual leave

sick leave
School Materials Allocation
Per pupil allocations for materials and supplies are distributed to the schools for budget purposes based on projected September 30
membership for the coming year. These allocations are adjusted (in October of the budget year) upward for each additional student
in actual September 30 membership beyond the projection and downward for each student in actual September 30 membership less
than the projection. An increase is calculated with the first additional student in actual membership; a reduction does not take effect
until the student loss exceeds one percent (1.0%) of total membership.
Each year, school principals receive a budget allocation based on the projected number of students in membership and the applicable
per pupil allocations. From that allocation, the principal develops a financial plan that best reflects the needs of the school
community.
The allocations are per-pupil based on the projected number of students in September 30 membership (unless otherwise indicated)
and are shown below:
Per Pupil Allocations:
Elementary
$51.43
Middle
$57.34
High
$51.35
Technical Centers
$51.35
These per pupil allocations include funding for instructional supplies, travel, dues and memberships, the library, capital equipment,
and medical supplies.
Library Add-on
Each school receives additional funding to support “fixed” costs for the library, such as equipment maintenance and periodical
subscriptions. The purpose of this add-on funding is to provide the means for schools to use the library per pupil allocation entirely for
the development and replacement of electronic and print collections.
The allocation per school is shown below:
Elementary
$ 720.00
Middle
$1,440.00
High
$1,680.00
130
There are several other allocations that are based on criteria other than total number of students. They are:
Supplies for Audio-visual Equipment:
(Per school allocation)
Elementary
$660.00
Middle
$720.00
High
$744.00
Technical Center
$464.00
English for Speakers of Other Languages (ESOL) Allocation:
(Per ESOL student in September 30 membership)
Elementary
$ 8.00
Middle
$ 8.00
High
$ 8.00
Departments
Each department receives a target operating allocation at the beginning of the process that is based on the prior year’s adopted
budget, less any one-time expenses and any other adjustments. Likewise, the staffing allocation is based on the staffing level
approved in the prior year’s budget, adjusted for any changes that may have taken place after the budget was adopted.
Fixed Charges
There are a number of recurring costs included in the budget each year, most of which are not considered part of a particular school
or departmental budget. Some examples of these costs are debt service, charges for county-provided services, and salary lapse. All
of the fixed charges are calculated and/or included in the budget by the Office of Management and Budget.
131
BUDGET ADMINISTRATION AND MANAGEMENT PROCESS
The monitoring of the fiscal year revenues and expenditures is an ongoing responsibility of the Office of Management and Budget.
Revenues are monitored to ensure that actual receipts are posted and that adjustments are made to individual revenue accounts
when the revenue budget and actual receipts do not agree. Expenditures are monitored to ensure they do not exceed appropriated
amounts and that they are expended for intended, appropriate, and legal purposes.
Revenues:
The school division receives revenues from federal, state, and county sources as well as from tuition and fees for instructional
programs such as online learning, summer school, adult education and driver education. Most federal and state revenues are
received via electronic transfer, 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 the Chesterfield County Accounting Office. After recording all receipts, they are forwarded
to the county government’s treasurer’s office for posting and deposit. Reconciliation of revenue receipts with the financial reporting
system is done on a monthly basis, and any required adjustments are completed monthly or more often as needed. Requests for
adjustments to the revenue budget are submitted to the County’s Office of Budget and Management for processing based upon
guidelines determined by the County Board of Supervisors’ appropriation resolution. Revenue reports can be generated from the
budgeting and accounting application on a real time basis to provide departments with assistance in budget management.
Expenditures:
Although each department or school administrator is responsible for the maintenance of the department or school budget, the school
division’s budgeting and accounting software application prohibits a school or department budget from over-expending. Two
“appropriation unit” designations are assigned to each school or department budget. One of these units controls the expenses for
salaries and benefits; the other controls the expenses for all other budgeted expenses. When the total budgeted appropriation amount
is obligated, the accounting system prohibits the school or department from entering a purchasing or payment document. Each school
and department has on-line access to budget and expense data necessary for the day-to-day management of its budget. Expenditure
reports can be generated as needed, and are available to individual schools and departments through the online software application.
School/department administrators may reallocate budgeted non-position funds within their budgets through online access to the
online accounting software. These intra-school/department budget reallocations are approved or denied online by the School Board’s
Office of Management and Budget based upon guidelines determined by the Director of Management and Budget. Requested
reallocations between schools/departments are submitted in writing to the Office of Management and Budget for review, approval,
and processing.
Reporting:
The school division’s Office of Management and Budget prepares the Annual School Report for the Virginia Department of Education
as well as a number of other state financial reports throughout the fiscal year. As part of the county audit process, the school
division’s Office of Management and Budget provides the results of all funds under School Board authority to County Accounting in
order to prepare the Comprehensive Annual Financial Report (CAFR).
132
Adopted Budget
for FY 2016
Financial
FINANCIAL SECTION
FINANCIAL SECTION
The Financial section includes revenue and expenditure summaries for all funds, FTE data and highlights significant revenues and
expenditures and changes therein. It also includes data supporting the approved 9-year Capital Improvement Plan.
133
FINANCIAL SECTION
FUND SUMMARY – ALL FUNDS
Revenues by Source
Source
Local
State
State Sales Tax
Federal
Transfers
Bond Refunding
Beginning Balance
FY2013
Actuals
FY2014
Actuals
23,427,396
214,846,896
50,200,300
42,920,416
233,214,037
53,383,457
70,584,963
21,252,115
223,108,239
55,340,750
33,932,975
241,208,469
55,539,718
21,997,495
226,156,475
55,980,750
30,748,308
238,971,900
39,209,278
52,601,254
25,520,550
240,757,602
58,248,300
31,805,248
261,193,700
1,000,000
24,064,000
243,214,200
59,390,000
35,191,900
270,596,900
1,000,000
-1,456,550
2,456,598
1,141,700
3,386,652
9,403,200
-
688,577,465
630,382,266
665,665,460
618,525,400
633,457,000
14,931,600
FY2016
Adopted
FY2016
FY2015
State Sales
Tax
9.4%
State
38.4%
State Sales
Tax
9.4%
State
38.9%
FY2015
Adopted
FY15 to FY16
Difference
FY2012
Actuals
Federal
5.6%
Federal
5.1%
Local
3.8%
Local
4.1%
Transfers
42.3%
Beginning
Balance
0.2%
Transfers
42.6%
Beginning
Balance
0.2%
Expenditures by Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
Operating
Grants
Federal Food Services
Non-Federal Food Services
621,996,436
26,411,640
33,281,334
6,888,055
561,789,565
29,088,498
33,028,095
6,476,108
601,974,882
24,397,411
32,741,026
6,552,141
567,304,500
24,862,000
21,520,900
4,838,000
581,100,000
26,900,400
25,456,600
-
13,795,500
2,038,400
3,935,700
-4,838,000
All Funds
688,577,465
630,382,266
665,665,460
618,525,400
633,457,000
14,931,600
134
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
Fund
FINANCIAL SECTION
Expenditures by Appropriation Category
All Funds
Category
61
62
63
64
65
68
99
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
429,128,545
18,288,017
29,288,727
61,939,060
39,986,959
10,990,594
98,955,563
688,577,465
420,680,282
19,624,749
31,681,431
60,734,664
39,288,751
13,758,443
44,613,946
630,382,266
424,897,229
20,421,372
29,053,862
58,084,257
38,989,207
11,639,196
82,580,337
665,665,460
421,113,900
21,301,800
32,616,000
59,703,000
25,975,100
14,955,500
42,860,100
618,525,400
Description
Instruction
Food Services
Debt Service
Total All Funds
FY2016 FY15 to FY16
Adopted Difference
436,743,600
22,081,900
32,028,900
54,742,100
25,202,200
14,889,300
47,769,000
633,457,000
FY2015
($ in Millions)
Instruction
$421.1
68.1%
Admin /
Attendance &
Health
$21.3
3.4%
Debt Service
$42.9
6.9%
Technology Schools
$14.9
2.4%
Food Services
$26.0
4.2%
Pupil
Transportation
$32.6
Operation &
5.3%
Maintenance
$59.7
9.7%
FY2016
($ in millions)
Instruction
$436.8
68.9%
Admin /
Attendance &
Health
$22.1
3.5%
Debt Service
$47.8
7.5%
135
Technology Schools
$14.9
2.4%
Food Services
$25.2
4.0%
Pupil
Transportation
Operation &$32.0
Maintenance5.1%
$54.7
8.6%
15,629,700
780,100
-587,100
-4,960,900
-772,900
-66,200
4,908,900
14,931,600
FINANCIAL SECTION
Expenditures By Function
All Funds
Function
61111
61112
61113
61114
61115
61116
61117
61118
61119
61120
61123
61124
61125
61143
61160
61171
61211
61212
61213
61215
61222
61230
61311
61312
61313
61321
61322
61341
61343
61347
61411
61425
61611
62111
62121
62123
62126
62131
62134
62141
62142
62143
62145
62146
62148
62151
62154
62155
62158
62161
62162
62163
62164
62167
62168
62169
62181
62211
62222
62233
136
Classroom Instruction
Classroom Instr - ESOL
Classroom Instr - Driver Ed
Classroom Instr - Alternative Ed
Classroom Instr - Family Life
Classroom Instr - Gifted
Classroom - Comprehensive Services
Classroom - Specialty Center
Classroom - Safety Net
Retiree Health Benefits
Classroom Instr - Detention Home
Classroom Inst - Parent Resource Cnt
Classroom - Career, Assessmt, Traing
Classroom Inst - Tech Coord Studies
Classroom Instr - Summer School
Classroom Instr - Adult Ed
Student Support - Guidance Adm
Student Support - Guidance Ser
Student Spprt - Student Conduct
Student Support - Record Maint
Student Spprt - Soc Worker Ser
Student - Homebound
Staff Support - Administration
Staff Support - Mgt & Direction
Staff Support - Library Admin
Staff Support - Library Services
Staff Support - Tech Support
Staff Suprt - Tech Coord
Staff Support - Leadership
School Site Management
School Site Mgt - Safety
Instruction - Budgetary Control
School Board Management & Dir
Office Of Superintendent
Business & Govt Relations
Information Services M&D
Community Rel Internal Ser
Human Resources - Mgt & Dir
Human Resources - Personnel
HR - Compensation & Benefits
Human Resources - Recertification
Human Resources - Wellness
Human Resources - Systems
Planning Mgt & Direction
School Improvement - Census
School Improvement / Tech Support
School Impr / Tech
Finance - Asst Supt
Finance - Management & Budget
Finance - Finance / Payroll
Finance - Technology
Finance - Internal Auditor
Finance - Purchasing
Adm / A&H - Budgetary Control
Finance - School CIP Management
Pupil Services Administration
Pupil Services Medical
Pupil Serv Psychological Ser
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
282,823,349
3,937,204
664,538
2,417,003
655,611
3,505,735
921,100
735,966
204,879
0
844,617
113,433
264,198
600,498
1,792,952
797,402
153,617
12,017,665
508,858
4,254
1,841,321
1,101,732
5,910,174
2,792,618
878,456
425,792
7,991,933
0
136,402
273,566
31,373,301
100,247
9,573,786
341,584
696,885
188,851
87
750,910
6,284
257,293
1,588,374
744,522
55,869
456,369
66,797
185,417
586
905,616
64,812
795,625
550,592
1,794,632
194,619
46,775
570,044
461,729
874,172
59,895
4,049,832
2,579,846
300,508,247
4,259,112
700,347
2,369,864
690,405
3,649,207
921,100
698,739
227,039
0
853,065
120,244
263,153
716,163
1,832,955
619,930
163,188
12,563,855
536,722
2,329
1,717,643
1,391,881
6,170,576
3,221,778
1,021,469
425,373
8,486,613
0
145,197
61,363
32,902,828
109,919
33,290,311
338,822
760,309
159,183
0
841,576
5,717
277,546
1,609,849
687,066
54,066
324,040
70,868
184,921
0
931,706
68,659
837,362
566,621
1,990,100
209,491
95,481
630,261
243,485
907,207
41,916
5,084,218
2,704,279
284,787,982
4,011,889
660,714
2,393,049
698,820
3,970,573
921,100
845,322
182,196
11,094,870
801,166
56,897
257,660
708,202
1,727,886
480,982
167,676
12,181,816
541,948
7,503
1,826,048
1,250,794
6,235,653
3,284,837
1,194,714
487,033
8,183,873
0
364,910
65,408
32,813,157
0
42,692,549
373,403
818,073
164,434
87
866,699
11,818
281,680
1,694,876
722,784
16,260
356,264
71,578
183,152
0
999,147
69,856
834,447
599,315
1,968,641
214,856
93,200
651,910
534,162
753,951
58,585
5,311,324
2,770,870
308,301,509
4,602,534
659,364
2,560,458
720,557
4,060,338
1,221,100
741,786
456,082
12,355,256
806,478
121,164
258,641
808,885
1,902,727
371,374
173,512
13,228,518
564,679
7,860
1,884,676
1,407,542
6,297,948
3,374,174
1,336,699
507,147
9,139,737
81,351
465,641
72,232
34,586,297
0
8,036,330
450,612
743,500
191,280
0
883,722
66,000
291,952
1,779,018
823,416
10,000
134,515
73,745
196,795
0
1,134,583
0
974,043
621,919
2,037,561
214,586
94,400
678,731
486,523
968,552
116,085
5,460,764
2,870,802
320,866,501
4,729,713
653,846
2,622,032
739,276
4,368,658
1,721,100
1,077,357
1,274,664
11,512,004
854,661
99,356
254,949
823,283
1,846,892
767,012
177,630
13,278,199
589,819
7,739
2,004,288
1,410,347
6,681,298
3,370,877
2,133,858
517,511
9,157,003
0
477,954
74,132
34,770,650
0
7,880,991
478,764
761,101
197,689
0
907,580
60,891
298,358
1,854,221
839,979
10,000
190,175
75,676
201,406
0
1,047,271
0
1,342,912
636,954
2,114,669
219,709
93,400
628,510
409,541
962,747
25,268
5,798,704
2,926,375
12,564,992
127,179
-5,518
61,574
18,719
308,320
500,000
335,571
818,582
-843,252
48,183
-21,808
-3,692
14,398
-55,835
395,638
4,118
49,681
25,140
-121
119,612
2,805
383,350
-3,297
797,159
10,364
17,266
-81,351
12,313
1,900
184,353
0
-155,339
28,152
17,601
6,409
0
23,858
-5,109
6,406
75,203
16,563
0
55,660
1,931
4,611
0
-87,312
0
368,869
15,035
77,108
5,123
-1,000
-50,221
-76,982
-5,805
-90,817
337,940
55,573
FINANCIAL SECTION
All Funds
Function
63100
63200
63400
63900
64100
64220
64221
64222
64224
64226
64230
64240
64241
64242
64243
64244
64245
64246
64247
64248
64249
64250
64252
64253
64254
64255
64257
64258
64259
64260
64261
64262
64263
64264
64266
64290
64320
64520
64600
64710
64730
64740
64900
65100
65200
65210
65300
65310
68100
68142
68200
68300
68700
95000
Pupil Transportation - Admin
Pupil Trans - Vehicle Oper
Pupil Transp - Vehicle Maint
Pupil Transport - Budget Control
O & M - Administration
O & M - Building Services
O & M - Build Ser - Suprvr
O & M - Build Ser - Trades
O & M - Bldg Serv - Rental
O & M - Bldg Rent - P & R
O & M - Utilities
O & M Building Maintenance
O & M Bldg Maint - Hvac
O & M Maint - Plumbing
O & M Maint - Boilers
O & M Maint - Electricians
O & M Maint Water Treatment
O & M Maint Energy Monitoring
O & M Maint Kitchen Equip
O & M Maint Carpentry
O & M Maint - Signs & Cabinets
O & M Maint Roofing
O & M Maint Mobile Classroom
O & M Maint - Locksmith
O & M Maint - Fire / Shop Eq
O & M Maint - Painting
O & M Maint Pest Control
O & M Maint Asbestos
O & M Maint Glass Repair
O & M Maint Masonry
O & M Maint - Av Equip Rep
O & M Maint - Office Mach Rep
O & M Maint - Small Motor Repair
O & M - Vehicle Maintenance
O & M Bld Maint - Eq Oper
O & M Environmental Health
O & M Grounds
O & M - Vehicle Services
O & M - Security Services
Warehouse Services
O & M - Warehouse Operations
O & M Wh - Postal Operations
O & M Budgetary Control
Food Service Fed Operating
FS - Fed Cafeteria Operations
Non-Fed Food Ser Operating
Food Service Vending
Non-Fed FS Vending
Technology Classroom
Classroom Instr - Technology
Technology Instr Support
Technology Administration
Technology Food Service
Debt Service
Total All Funds
137
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
1,276,697
17,949,892
9,382,856
782,099
1,430,009
18,994,425
475,127
2,022,807
260,955
72,583
12,408,691
4,376,242
1,070,346
384,579
233,222
476,670
91,955
232,493
408,954
272,763
61,110
221,887
167,967
147,736
199,164
190,246
99,010
58,557
122,867
55,370
322,121
412,477
51,141
55,731
332,718
204,995
1,816,213
1,337,491
0
351,026
936,138
722,079
64,524,683
929,483
13,655,227
6,328,999
562,287
559,056
1,561,415
789,786
5,770,083
2,686,909
18,134,337
98,955,563
1,308,013
20,552,422
9,121,739
709,411
1,488,949
19,955,667
531,507
2,140,718
244,796
76,401
12,265,045
4,306,862
1,101,927
426,001
252,822
420,712
95,567
242,318
423,381
279,596
63,039
227,235
178,415
181,785
191,888
200,197
102,880
59,279
129,980
57,058
293,346
462,067
52,896
57,563
399,695
268,165
1,846,502
2,126,909
0
327,626
949,171
722,449
7,584,251
1,106,445
31,503,226
6,069,237
202,971
406,870
2,818,440
819,819
7,235,654
2,698,591
215,453
44,613,946
1,081,505
18,169,838
9,227,987
574,532
1,419,958
20,295,896
527,671
2,138,339
217,884
86,220
12,389,773
3,960,539
1,089,086
431,279
248,366
432,936
98,871
245,983
426,511
284,373
64,078
230,613
177,653
184,307
257,105
195,402
104,265
60,967
125,687
58,000
299,906
471,283
53,732
58,506
402,558
247,553
1,862,828
1,258,954
475,582
529,656
921,320
743,918
5,006,704
1,075,681
31,170,165
6,157,379
191,219
394,762
675,197
784,049
7,224,255
2,651,736
303,960
82,580,337
1,103,768
21,400,807
9,509,432
601,993
1,541,747
21,768,167
484,705
2,224,798
0
0
13,648,024
4,979,867
1,164,537
430,742
233,660
492,782
95,909
281,467
423,272
342,911
64,113
226,007
182,738
221,388
269,508
199,617
100,304
59,286
187,516
57,994
299,400
463,351
52,945
57,719
428,228
302,734
1,841,100
1,370,007
645,292
56,750
565,996
798,319
3,140,100
1,155,653
19,291,374
4,421,633
690,073
416,367
2,072,332
956,285
7,857,009
3,686,074
383,800
42,860,100
1,122,435
21,034,603
9,376,862
495,000
1,583,585
18,419,864
297,344
0
0
0
13,635,878
7,244,807
1,199,872
444,086
241,009
499,499
99,115
290,414
436,453
353,760
66,077
233,179
184,881
228,461
277,655
206,203
103,605
61,141
193,302
59,821
308,745
409,788
54,659
59,540
439,874
382,179
1,787,600
1,327,562
653,828
56,750
558,947
808,117
1,534,500
1,395,836
23,240,526
0
565,838
0
2,072,989
924,525
8,595,803
3,041,583
254,400
47,769,000
18,667
-366,204
-132,570
-106,993
41,838
-3,348,303
-187,361
-2,224,798
0
0
-12,146
2,264,940
35,335
13,344
7,349
6,717
3,206
8,947
13,181
10,849
1,964
7,172
2,143
7,073
8,147
6,586
3,301
1,855
5,786
1,827
9,345
-53,563
1,714
1,821
11,646
79,445
-53,500
-42,445
8,536
0
-7,049
9,798
-1,605,600
240,183
3,949,152
-4,421,633
-124,235
-416,367
657
-31,760
738,794
-644,491
-129,400
4,908,900
688,577,465
630,382,266
665,665,460
618,525,400
633,457,000
14,931,600
FINANCIAL SECTION
Expenditures by Object
All Funds
Object
Description
511110
511120
511130
511150
511160
511170
511180
511190
511210
511220
511230
511250
511260
511270
511280
511290
511295
511300
511310
511320
511333
511335
511336
511340
511350
511370
511420
511470
511471
511480
511500
511510
511560
511570
511580
511610
511630
511810
511820
511910
511920
511930
511998
511
Board Member
Superintendent
Director FT
Asst Director FT
Supervisor FT
Tech Database Admin
Other Admin Staff
Teacher FT
Librarian FT
Guidance Counselor FT
Inst Specialist FT
Principal FT
Assistant Principal FT
Admin Asst FT
Other Inst Staff FT
Technology Integrator
Other Professional FT
Nurse FT
Psychologist FT
Educational Diagnostician FT
Educational Liaison FT
Occup Phys Therapy FT
Social Worker FT
System Analyst Programmer FT
Accountant Auditor
Security Guard FT
Home Family Educator FT
Center Based Edu FT
Hearing Imp Interpreter FT
Clerical FT
Inst Aide FT
Technology Resource Asst FT
Clinic Aide FT
Printer FT
Trades Crafts FT
Facility Coordinator
Bus Driver FT
Equip Operator FT
Custodian FT
Warehouse FT
Food Svc Manager FT
Other Salaries Nonexempt FT
Salaries/Wages - Regular
512000
512500
512510
512580
512610
512630
512650
512810
512820
512910
512920
512930
512940
512
Salaries And Wages OT
Clerical Overtime
Inst Aide OT
Printer OT
Trades Crafts OT
Facility Coordinator OT
Trades Asst OT
Bus Driver OT
Equipment Operator OT
Custodian OT
Warehouse OT
Food Svc Manager OT
Food Svc Worker OT
Salaries/Wages - Overtime
138
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
84,400
205,300
449,319
2,144,230
1,826,264
1,499,786
183,956
808,110
177,166,511
4,561,655
8,273,250
2,030,585
5,062,778
6,431,541
1,474,335
916,878
1,895,506
2,312,711
312,489
1,852,074
603,658
1,239,627
1,090,934
1,247,139
2,900,324
466,530
732,233
88,283
181,218
506,917
10,740,623
12,805,538
509,767
997,178
147,781
5,484,550
0
9,507,247
361,212
9,748,978
696,685
1,806,323
100
281,354,523
84,323
210,633
424,552
2,198,504
1,828,532
1,503,699
186,127
775,687
179,141,652
4,640,964
8,277,601
2,153,356
5,333,041
6,442,297
1,525,295
1,151,147
1,821,377
2,472,451
315,965
1,867,840
647,659
1,290,058
1,116,655
1,181,265
3,027,472
508,912
778,802
80,630
124,813
551,782
10,961,937
12,883,122
510,537
1,008,207
149,524
5,562,976
0
9,581,947
414,492
9,995,474
673,014
1,794,185
17,900
285,216,406
83,779
224,259
464,749
2,184,690
1,688,483
1,693,069
195,492
873,833
184,547,987
4,541,096
8,065,159
2,417,459
5,535,789
6,582,027
1,604,740
1,293,588
1,960,967
2,693,128
387,800
2,031,433
680,294
1,272,235
1,155,830
1,313,292
3,145,957
530,974
831,949
0
103,407
570,400
11,325,707
13,698,119
507,717
1,064,508
157,048
5,842,522
0
9,856,804
416,963
10,468,623
696,905
1,866,987
0
294,575,770
85,081
229,883
474,081
2,219,745
1,922,244
1,737,943
199,418
890,842
201,715,794
5,312,063
9,011,271
2,621,143
5,942,139
7,029,799
1,565,028
1,400,322
2,098,800
2,805,087
401,095
2,081,437
693,072
1,395,186
1,149,120
1,339,980
3,455,394
590,298
941,663
0
105,349
611,897
12,217,400
14,753,870
598,398
1,151,592
160,201
6,465,280
0
10,748,236
489,649
10,239,851
447,980
2,209,806
0
319,507,437
85,081
233,922
484,701
2,457,368
2,021,597
1,705,053
203,884
900,667
208,260,847
5,255,119
8,881,475
2,526,192
5,971,055
6,899,178
1,704,263
1,485,079
2,109,958
2,777,325
410,078
2,123,923
704,116
1,430,534
1,190,807
1,423,673
3,489,816
599,241
942,470
0
32,031
633,253
12,406,286
15,257,358
569,204
1,149,765
163,789
4,798,788
1,788,789
10,798,327
488,289
4,748,376
486,929
2,251,662
0
321,850,268
0
4,039
10,620
237,623
99,353
-32,890
4,466
9,825
6,545,053
-56,944
-129,796
-94,951
28,916
-130,621
139,235
84,757
11,158
-27,762
8,983
42,486
11,044
35,348
41,687
83,693
34,422
8,943
807
0
-73,318
21,356
188,886
503,488
-29,194
-1,827
3,588
-1,666,492
1,788,789
50,091
-1,360
-5,491,475
38,949
41,856
0
2,342,831
2,986,508
2,665
75
0
0
0
0
1,572
0
0
0
9,159
0
2,999,979
3,153,943
76
143
0
0
0
0
0
0
0
0
9,310
248
3,163,720
3,182,364
0
0
0
0
0
0
0
0
0
0
5,499
0
3,187,864
192,600
9,207
600,243
2,920
557,509
0
19,600
1,367,195
75,460
1,133,687
12,740
9,725
250
3,981,136
176,450
9,207
590,000
3,000
350,000
19,600
0
1,518,000
75,460
500,000
11,300
8,550
0
3,261,567
-16,150
0
-10,243
80
-207,509
19,600
-19,600
150,805
0
-633,687
-1,440
-1,175
-250
-719,569
FINANCIAL SECTION
All Funds
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Salaries And Wages PT
Director PT
Teacher PT
Librarian PT
Guidance Counselor PT
Other Professional PT
Nurse PT
Psychologist PT
Educational Diagnostician PT
Occupational Phys Therapy PT
Social Worker PT
System Analyst Programmer PT
Security Guard PT
Hearing Imp Interpreter PT
Inst Aide PT
Tech Resource Asst PT
Printer PT
Trades Crafts PT
Custodian PT
Food Svc Manager PT
Food Svc Worker PT
Salaries/Wages - Part-time
0
68,028
2,336,411
25,324
187,961
62,022
0
21,551
161,999
70,557
1,885
43,964
20,853
7,416
15,934
26,739
5,421
40,356
129,968
10,035
2,038,708
5,275,131
0
66,262
2,344,240
48,429
155,956
62,687
57,477
0
168,410
88,586
0
43,981
0
0
16,278
28,412
0
38,419
127,962
25,397
1,979,702
5,252,196
0
23,812
1,891,570
0
150,787
63,313
67,989
0
2,056
100,757
0
44,429
0
0
14,104
25,143
229
32,562
147,145
2,586
1,969,567
4,536,050
47,100
0
2,307,319
35,492
129,904
64,579
81,353
0
0
166,545
0
45,309
0
32,662
17,021
61,740
0
33,206
159,175
25,250
2,739,379
5,946,034
0
0
2,754,543
53,017
238,579
66,026
83,175
0
0
124,828
0
46,324
0
33,394
17,751
54,592
0
33,950
0
4,215
2,811,822
6,322,216
-47,100
0
447,224
17,525
108,675
1,447
1,822
0
0
-41,717
0
1,015
0
732
730
-7,148
0
744
-159,175
-21,035
72,443
376,182
514130
514150
514160
514190
514210
514220
514230
514250
514260
514270
514280
514290
514300
514310
514320
514336
514350
514420
514480
514490
514500
514510
514570
514580
514610
514810
514910
514920
514930
514940
514998
514999
514
Temp Asst Superintendent
Director Temp
Asst Director Temp
Other Administrative Temp
Teacher Temp
Librarian Temp
Guidance Counselor Temp
Instruct Specialist Temp
Principal Temp
Asst Principal Temp
Admin Asst - Temp
Other Instructional - Temp
Other Professional Temp
Nurse Temp
Psychologist Temp
OT / PT Temp
Sys Analyst Programmer Temp
Security Guard Temp
Hearing Imp Interpreter Temp
Esol Interpreter Temp
Clerical Temp
Inst Aide Temp
Clinical Aide Temp
Printer Temp
Trades Crafts Temp
Bus Driver Temp
Custodian Temp
Warehouse Temp
Food Svc Manager Temp
Food Svc Worker Temp
Other Sal Nonexempt Temp
Other Salaries Temp
Salaries/Wages - Temporary
0
48,318
56,762
74,941
3,934,718
34,942
30,558
59,406
117,578
301,816
0
30,940
132,708
0
5,803
0
0
31,427
0
0
195,595
195,059
0
0
33,598
197,235
206,691
31,926
37,619
63,091
66,691
386,708
6,274,130
22,645
46,108
22,440
0
4,637,411
35,663
24,410
51,331
16,170
364,989
0
25,686
160,640
14,249
67,175
5,900
4,474
26,855
1,169
50
210,357
201,871
410
4,350
64,538
217,796
254,227
44,452
31,181
54,954
43,954
368,405
7,023,860
0
52,829
424
59
5,010,821
45,963
35,375
47,930
87,506
272,637
11,692
8,477
147,564
9,766
232
0
0
26,290
0
2,243
236,635
200,808
150
2,761
51,528
430,009
154,902
16,763
57,703
76,186
23,445
343,519
7,354,217
0
51,139
0
0
4,975,527
40,000
0
75,000
0
250,000
0
0
98,924
65,000
0
0
0
37,535
0
13,000
161,303
197,543
0
6,000
44,394
271,200
149,268
45,140
36,200
61,000
30,000
417,173
7,025,346
0
52,139
0
0
5,679,916
45,000
0
50,000
0
252,000
0
5,000
229,014
64,025
0
0
0
37,535
0
13,000
221,190
181,000
0
6,000
44,394
435,000
150,000
6,500
65,100
49,800
30,000
390,000
8,006,613
0
1,000
0
0
704,389
5,000
0
-25,000
0
2,000
0
5,000
130,090
-975
0
0
0
0
0
0
59,887
-16,543
0
0
0
163,800
732
-38,640
28,900
-11,200
0
-27,173
981,267
515210
515220
515310
515335
Teacher Sub
Librarian Sub
Nurse Sub
Liaison Sub
4,232,965
32,567
0
3,312
4,472,871
41,715
0
0
4,059,285
56,181
3,459
0
4,601,308
0
0
0
4,514,823
0
0
0
-86,485
0
0
0
Object
Description
513000
513150
513210
513220
513230
513300
513310
513320
513333
513336
513340
513350
513420
513480
513510
513560
513580
513610
513910
513930
513940
513
139
FINANCIAL SECTION
All Funds
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Security Guard Sub
Center Based Educator Sub
Inst Aide Sub
Technology Resource Asst Sub
Clinical Aide Sub
Bus Driver Sub
Custodian Sub
Food Svc Worker Sub
Salaries/Wages - Substitutes
9,078
22,409
315,681
30,149
25,192
522,272
269,952
174,609
5,638,185
11,803
20,521
299,761
39,216
44,534
562,511
284,063
179,603
5,956,597
5,303
12,455
270,294
22,761
46,920
253,824
221,611
193,611
5,145,704
0
0
101,100
0
0
562,512
287,065
195,900
5,747,885
0
0
1,100
0
0
389,907
300,000
193,000
5,398,830
0
0
-100,000
0
0
-172,605
12,935
-2,900
-349,055
516210
516211
516930
516999
516
Teacher Academic Supplement
Teacher Athletic Supplement
Food Svc Manager Supplement
Other Salaries Supplement
Supplements
596,525
1,222,927
50,185
2,296,814
4,166,451
603,646
1,225,904
17,755
2,311,861
4,159,165
591,839
1,201,135
31,905
1,298,128
3,123,006
726,073
1,747,430
34,300
1,362,060
3,869,863
765,073
1,747,430
44,150
1,355,728
3,912,381
39,000
0
9,850
-6,332
42,518
517120
517150
517160
517170
517190
517210
517220
517230
517250
517260
517270
517295
517320
517333
517335
517336
517340
517350
517420
517471
517500
517510
517560
517570
517610
517810
517910
517930
517
Superintendent SRP
Director SRP
Assistant Director SRP
Supervisor SRP
Other Admin Staff SRP
Teacher SRP
Librarian SRP
Guidance Counselor SRP
Inst Specialist SRP
Principal SRP
Assistant Principal SRP
Technology Integrator SRP
Psychologist SRP
Educational Diagnostician SRP
Educational Liaison SRP
Occupational Phys Therapy SRP
Social Worker SRP
System Analyst Programmer SRP
Security Guard SRP
Center Based Educator SRP
Clerical SRP
Inst Aide SRP
Technology Resource Asst SRP
Clinical Aide SRP
Trades Crafts SRP
Bus Driver SRP
Custodian SRP
Food Svc Manager SRP
Salaries/Wages - SRP
37,773
38,205
0
0
0
983,257
107,004
0
29,957
103,221
70,899
11,325
798
15,166
0
14,989
31,215
43,828
10,221
10,150
154,860
39,331
0
16,494
56,805
40,158
81,199
0
1,896,853
37,773
0
0
17,000
26,056
1,095,491
72,811
27,182
26,380
51,233
0
36,513
0
0
0
0
10,150
0
0
0
71,126
25,692
0
0
16,890
50,750
63,382
19,031
1,647,461
0
36,926
89,317
0
0
1,312,043
151,374
192,022
0
64,432
38,430
0
0
0
18,683
0
0
36,793
9,198
0
107,241
83,206
8,881
1,254
25,771
38,063
42,820
9,616
2,266,072
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
519005
519006
519007
519008
519997
519998
519999
519
Military Leave
Annual Leave Payout
Sick Leave Payout
Personal Day Payout
Comp Plan
Salary Lapse
Other Salaries
Other Salaries
3,122
413,737
524,936
375,296
0
0
1,785
1,318,875
0
308,531
517,595
369,956
0
0
0
1,196,082
0
467,585
607,880
532,935
0
0
3,740
1,612,140
0
432,500
540,000
404,200
20,000
-5,204,001
0
-3,807,301
0
368,452
552,500
398,700
220,000
-5,265,138
0
-3,725,486
0
-64,048
12,500
-5,500
200,000
-61,137
0
81,815
51
Personal Services
308,924,129
313,615,487
321,800,823
342,270,400
345,026,389
2,755,989
521000
521
FICA Expense
Social Security
22,051,286
22,051,286
22,332,646
22,332,646
22,970,112
22,970,112
25,806,054
25,806,054
25,899,535
25,899,535
93,481
93,481
Object
Description
515420
515471
515510
515560
515570
515810
515910
515940
515
140
FINANCIAL SECTION
All Funds
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
VRS Retirement
VRS Hybrid Plan Contribution
VRS Retiree Healthcare Credit
VRS Retirement Actuarial
Supplemental Retirement
Retirement
32,024,488
0
1,506,768
1,252
8,263,270
41,795,778
44,016,778
0
2,875,720
0
7,961,072
54,853,570
34,309,910
85,035
2,960,297
0
9,386,241
46,741,482
48,367,954
0
3,000
0
2,500,000
50,870,954
47,694,435
0
0
0
2,500,000
50,194,435
-673,519
0
-3,000
0
0
-676,519
523010
523011
523040
523045
523070
523091
523092
523910
523
Anthem Ins Active
Anthem Ins Retiree
Healthkeepers
Health Savings Account Exp
Dental Ins Active
Medicare Part D Expense
Medicare Ins Expense
Health Insurance Reimb
Health Premiums
0
0
42,220,143
0
1,289,587
13,983
3,727,912
78,545
47,330,170
0
0
44,257,029
0
1,313,798
695
4,244,008
116,965
49,932,495
25,806,130
2,385,168
15,723,960
315,624
1,113,215
0
4,669,297
153,424
50,166,818
5,849,736
0
38,435,707
0
932,347
0
5,200,000
0
50,417,790
42,511,423
5,312,004
0
0
700,905
0
5,200,000
0
53,724,332
36,661,687
5,312,004
-38,435,707
0
-231,442
0
0
0
3,306,542
524100
524200
524
VRS Group Life Insurance
Other Employee Benefits
774,802
28,500
803,302
3,399,201
40,000
3,439,201
3,504,420
40,000
3,544,420
3,801,660
40,000
3,841,660
3,831,017
40,000
3,871,017
29,357
0
29,357
525000
525
VRS Hybrid Disability
Disability Insurance
0
0
0
0
2,701
2,701
0
0
0
0
0
0
526002
526
State Unemployment Ins Vec
Unemployment Insurance
104,283
104,283
90,443
90,443
77,797
77,797
125,000
125,000
125,000
125,000
0
0
527001
527002
527003
527004
527
Workers Comp Indemnity
Workers Comp Medical And Other
Workers Comp And Other Chgs
Workers Comp Exp Year End Adj
Workers Compensation
525,700
2,864,903
27,970
0
3,418,573
603,622
3,333,261
70,235
0
4,007,119
530,040
3,298,605
60,859
0
3,889,504
135,000
329,061
8,500
3,609,900
4,082,461
55,000
275,000
0
3,519,212
3,849,212
-80,000
-54,061
-8,500
-90,688
-233,249
528200
528300
528400
528500
528
Tuition Assistance
Car Allowances
Required Medical Exams
Other Post Employment Benefits
Other Benefits
0
12,500
40,597
0
53,097
0
12,500
44,590
889,450
946,540
0
12,500
45,210
919,894
977,604
0
12,500
50,000
1,000,000
1,062,500
700,000
12,500
50,000
1,000,000
1,762,500
700,000
0
0
0
700,000
52
Employee Benefits
115,556,490
135,602,013
128,370,439
136,206,419
139,426,031
3,219,612
531100
531125
531127
531200
531300
531306
531307
531308
531500
531700
531701
531999
531
Professional Health Svcs
Assessment / Evaluation Services
Developmental Services
Accounting Auditing Finance
Mgmt Consulting Svc
Consultant Svcs
Professional Inservice Training
Professional Education Svc
Legal Svcs
Tech Svcs
Tech Support Svcs
Other Professional Svcs
Professional Services
880,150
0
-4,476
110,000
57,359
0
0
349,992
98,703
178,439
0
930,629
2,600,796
890,330
0
408
89,000
56,521
0
0
244,680
178,690
44,316
26,206
575,581
2,105,731
819,293
0
1,440
113,200
64,601
34,231
335
307,401
169,682
79,836
7,500
348,186
1,945,704
716,614
90,000
0
115,300
19,658
0
0
315,938
224,210
195,006
20,000
170,932
1,867,658
909,000
90,000
0
138,400
18,826
0
350
315,725
224,210
199,670
20,000
227,805
2,143,986
192,386
0
0
23,100
-832
0
350
-213
0
4,664
0
56,873
276,328
533100
533102
533103
Repair Maint
Bldg Repair Maint
Communication Equip Repair
7,850
60,364
583
0
21,769
0
0
0
0
0
0
0
0
0
0
0
0
0
Object
Description
522100
522110
522111
522140
522200
522
141
FINANCIAL SECTION
All Funds
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
0
0
919
0
50,459
0
170
0
0
1,395
2,985,927
3,107,665
0
1,490
1,507
3,888
24,975
0
1,783
286
21,455
38,995
3,336,762
3,452,909
132
1,676
1,142
0
44,871
2,582
4,057
131
0
39,036
2,662,097
2,755,725
210,000
0
1,800
0
58,500
0
1,300
350
0
39,035
3,012,982
3,323,967
650,000
0
1,500
0
58,280
0
1,300
1,250
0
39,035
3,156,175
3,907,540
440,000
0
-300
0
-220
0
0
900
0
0
143,193
583,573
Transportation Svcs
Transportation Services
4,766
4,766
0
0
0
0
0
0
0
0
0
0
535000
535
Printing And Binding Svcs
Printing & Binding
120,211
120,211
128,033
128,033
126,538
126,538
167,929
167,929
173,306
173,306
5,377
5,377
536001
536002
536
Media Advertising
Other Advertising
Advertising
35,285
1,170
36,455
42,835
0
42,835
32,032
703
32,735
24,350
0
24,350
41,159
2,000
43,159
16,809
2,000
18,809
537000
537
Laundry And Drycleaning Svcs
Laundry & Drycleaning
456
456
560
560
1,662
1,662
650
650
2,450
2,450
1,800
1,800
538100
538300
538
Tuition Paid Division Instate
Tuition Paid Private Schs
Services from Other Govt
2,605,032
4,460
2,609,492
2,516,605
32,760
2,549,365
2,531,707
22,540
2,554,247
2,484,031
30,000
2,514,031
2,581,874
89,000
2,670,874
97,843
59,000
156,843
539002
539008
539010
539012
539016
539020
539030
539040
539090
539999
539
Fingerprinting Fees
Permits And Licenses
Indirect Cost Recovery
Training Svcs
Testing Svcs
Parent Involvement
Movement Of Trailers
Food Processing
Payment To Parents In Lieu Trans
Other Contractual Svcs
1,813
10,479
400,173
35,634
16,580
33,637
50,028
449,265
7,074
2,030,470
3,035,154
4,329
9,536
510,914
39,588
13,518
39,810
121,847
485,191
4,025
1,895,880
3,124,639
7,215
9,362
978,844
34,034
0
43,304
94,549
429,893
53
1,960,448
3,557,701
6,500
15,000
409,900
32,010
14,000
40,800
70,000
550,000
0
4,195,812
5,334,022
12,000
15,000
1,072,002
13,810
20,000
55,000
130,000
450,000
0
9,763,910
11,531,722
5,500
0
662,102
-18,200
6,000
14,200
60,000
-100,000
0
5,568,098
6,197,700
53
Purchased Services
11,514,995
11,404,073
10,974,312
13,232,607
20,473,037
7,240,430
541001
541
Incty IST Chgs
Data Processing
442,500
442,500
501,600
501,600
480,100
480,100
487,700
487,700
321,900
321,900
-165,800
-165,800
542000
542001
542002
542006
542
Incty Fleet Vehicle Operation
Incty Fleet Permanent Lease
Incty Fleet Motor Pool
Incty Fleet Fuel Sales
Fleet Services
5,638,458
652
19,371
4,700,268
10,358,749
5,269,047
0
9,336
4,758,956
10,037,339
5,397,121
0
16,925
4,583,590
9,997,636
5,466,700
0
0
5,058,700
10,525,400
5,344,574
0
0
5,038,900
10,383,474
-122,126
0
0
-19,800
-141,926
543000
543
Incty Purchasing Chgs
Central Purchasing
530,900
530,900
588,100
588,100
608,800
608,800
632,900
632,900
581,900
581,900
-51,000
-51,000
544000
544
Incty Print Shop Chgs
Central Printing
314,351
314,351
287,670
287,670
265,079
265,079
351,586
351,586
336,298
336,298
-15,288
-15,288
Object
Description
533105
533112
533131
533151
533199
533200
533211
533231
533248
533275
533299
533
Computer Equip Repair Maint
Electrical Equip Repair Maint
HVAC Repair Maint
Painting Repair Maint
Other Repair Maint
Annual Maint Svc Contract
Copier Annual Maint Contract
HVAC Annual Maint Contract
Office Eq Annual Maint Cont
Software Maint Annual Contract
Other Maint Svc Cont
Maintenance Services
534000
534
142
FINANCIAL SECTION
All Funds
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Incty Risk Mgmt Chgs
Incty Risk Mgmt Self Ins
Risk Management
0
3,758,800
3,758,800
0
3,551,900
3,551,900
0
3,903,300
3,903,300
3,243,889
883,089
4,126,978
200,000
4,255,698
4,455,698
-3,043,889
3,372,609
328,720
546010
546030
546031
546100
546110
546300
546400
546500
546570
546600
546700
546750
546800
546803
546
Incty Sch Bus Chgs
Incty Sch Food Svc Admin
Incty Sch Food Svc Cty
Incty Accounting Chgs
Incty Internal Audit Fee
Incty Health Services
Incty Energy Mgmt Fees
Incty Grounds Maint
Incty Janitorial Svc
Incty Telephone Chgs
Incty Police Svcs
Incty Fireman Chgs
Incty Radio Shop Chgs
Incty Radio Shop Annual
Intra County Services
130,996
1,316,171
42,384
604,500
0
2,158,300
36,600
1,792,800
2,875
0
1,926,600
29,478
37,468
207,900
8,286,073
165,746
1,445,523
48,497
604,500
95,481
2,812,700
22,700
1,818,800
0
0
1,926,600
29,267
63,353
209,268
9,242,434
186,695
1,542,172
47,780
618,000
93,200
2,736,100
19,600
1,844,400
0
49,106
2,043,653
28,919
33,803
215,802
9,459,231
207,765
1,679,000
38,660
618,000
94,400
2,606,500
52,300
1,831,100
0
57,400
2,157,600
29,800
46,250
191,944
9,610,719
367,694
1,519,000
51,009
618,000
93,400
2,893,800
38,200
1,777,600
0
57,400
2,106,100
29,800
47,668
163,700
9,763,371
159,929
-160,000
12,349
0
-1,000
287,300
-14,100
-53,500
0
0
-51,500
0
1,418
-28,244
152,652
54
Internal Services
23,691,373
24,209,043
24,714,145
25,735,283
25,842,641
107,358
551100
551110
551210
551211
551220
551310
551320
551
Electric Svcs
Electric Svc Connection
Heating Natural Gas
Heating Gas
Heating Propane
Water Svc
Sewer Svc
Utilities
8,986,425
0
908,036
10,487
266,561
306,123
348,494
10,826,125
9,179,712
0
1,103,656
16,524
240,943
311,944
346,752
11,199,531
9,035,093
25,164
1,146,635
20,770
414,619
289,618
347,584
11,279,483
9,818,250
0
1,698,973
19,000
325,000
319,350
371,850
12,552,423
9,802,500
0
1,695,573
19,000
325,000
319,350
371,850
12,533,273
-15,750
0
-3,400
0
0
0
0
-19,150
552100
552200
552300
552320
552330
552340
552
Postal Svcs
Private Courier Chgs
Telecommunications
Wireless Phone Svc Chgs
Other Local Telephone Service
Data Lines
Communications
634,228
1,702
961,791
149,924
29,316
474,447
2,251,407
604,351
693
903,832
183,555
15,461
1,127,825
2,835,716
621,467
113
905,069
179,276
1,823
1,278,042
2,985,790
724,194
1,000
821,160
223,250
22,548
1,266,400
3,058,552
725,269
1,100
829,248
219,300
19,079
1,489,400
3,283,396
1,075
100
8,088
-3,950
-3,469
223,000
224,844
553080
553
General Liability Premium
Insurance
29,233
29,233
27,957
27,957
28,198
28,198
29,500
29,500
29,500
29,500
0
0
554100
554200
554220
554240
554300
554
Lease Rent Equip
Bldg Rent Or Lease
Facility Rental
Cold Storage Facility Rental
Other Leases Rentals
Leases/Rentals
63,769
1,378,115
5,350
0
0
1,447,234
67,267
1,588,100
7,792
0
0
1,663,160
55,666
1,538,577
10,841
3,110
400
1,608,594
88,000
1,273,761
7,000
0
0
1,368,761
79,391
1,000,000
24,100
15,000
0
1,118,491
-8,609
-273,761
17,100
15,000
0
-250,270
555100
555200
555320
555410
555500
555600
555700
555800
555
Mileage
Education And Conferences
Lodging
Air Fares
Registration Fees
Tolls Parking
Meals Per Diem
Misc Travel Exp
Travel
520,086
8,666
15,283
15,073
34,756
1,510
2,821
860,168
1,458,363
412,747
5,814
15,274
9,596
32,241
1,363
642
731,261
1,208,938
404,788
3,481
18,162
9,176
45,977
1,350
119
625,926
1,108,979
452,326
4,000
45,000
0
26,905
724
900
551,075
1,080,930
437,607
6,500
26,500
8,500
42,025
634
19,500
522,343
1,063,609
-14,719
2,500
-18,500
8,500
15,120
-90
18,600
-28,732
-17,321
Object
Description
545000
545010
545
143
FINANCIAL SECTION
All Funds
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
556000
556
Contrib To Other Entities
Contributions to Other Entity
758,161
758,161
0
0
0
0
5,000
5,000
5,000
5,000
0
0
557110
557
Purchased Services
Public Assistance Payments
0
0
0
0
1,500
1,500
0
0
1,000
1,000
1,000
1,000
558100
558300
558610
558
Dues Association Membership
Refunds
Other Chgs And Services
Miscellaneous Charges
232,664
0
2,384
235,048
199,305
46,399
1,846
247,550
158,522
29,517
1,180
189,219
199,190
0
4,000
203,190
213,454
0
4,000
217,454
14,264
0
0
14,264
559100
559
Other Fees And Charges
Miscellaneous Fees and Charges
273,039
273,039
267,764
267,764
271,415
271,415
288,600
288,600
500
500
-288,100
-288,100
55
Other Charges
17,278,611
17,450,615
17,473,179
18,586,956
18,252,223
-334,733
560010
560011
560012
560013
560014
560020
560021
560023
560030
560040
560041
560042
560053
560070
560074
560091
560096
560110
560111
560120
560121
560122
560123
560132
560133
560134
560135
560140
560141
560142
560143
560147
560149
560150
560160
560990
560
Office Supplies
IST Data Processing Forms
Identification Supplies
Doc Svcs Printing Forms
Testing Supplies
Food And Food Srv Supplies
Food
Usda Donated Foods
Agricultural Supplies
Medical And Lab Supplies
Exp Laboratory Supplies
Medical Supplies
Janitorial Supplies
Repair Maint Supply
Ground Maint Supplies
Tires And Tubes
Vehicle Parts
Uniforms
Footware
Books Subscriptions
Printing Supplies
Library Books
Copier / Printer Supplies
Recreational Supplies
Inst Supplies
Av Materials And Supplies
Training Supplies
Other Operating Supplies
Exp Software
Photographic Supplies
Safety Supplies
Electronic Subscriptions
Chemicals
Merchandise For Resale
Textbooks
Other Materials And Supplies
Supplies
425,986
134
0
207
33,693
19,385
7,279,106
909,033
23,413
0
1,805
34,422
1,126,274
2,308,584
0
32,504
0
155,212
4,252
1,028,323
0
58
0
0
3,494,201
53,804
0
1,144,169
1,066,251
145
986
340
4,593
258,365
1,025,550
0
20,430,794
352,639
0
0
0
10,629
9,173
7,646,765
1,023,725
27,702
0
0
57,631
1,496,187
2,276,207
0
49,933
0
145,258
5,600
866,233
68
14
0
591
3,360,264
42,389
0
1,175,700
884,464
0
0
0
0
280,249
1,551,237
0
21,262,658
376,542
0
15
1,130
10,244
4,778
7,342,600
1,073,642
18,149
90
0
41,403
1,581,346
2,317,432
369
27,173
4,795
144,192
0
612,986
1,163
0
0
0
2,656,994
42,170
1,793
1,223,286
750,036
0
1,787
0
0
230,309
1,137,115
131
19,601,670
414,722
0
0
0
10,000
3,500
8,618,625
1,150,000
10,000
0
0
44,316
1,100,007
2,885,600
0
50,000
0
185,250
5,900
699,501
0
0
0
0
3,776,465
40,127
0
2,029,360
988,368
0
0
0
0
0
919,668
0
22,931,409
429,145
0
0
0
12,711
5,000
8,229,005
1,050,800
10,000
0
0
36,288
797,100
2,846,349
0
50,000
0
151,400
0
443,036
0
0
362,889
0
4,178,704
33,912
0
2,387,177
722,775
0
0
0
0
0
952,551
0
22,698,841
14,423
0
0
0
2,711
1,500
-389,620
-99,200
0
0
0
-8,028
-302,907
-39,251
0
0
0
-33,850
-5,900
-256,466
0
0
362,889
0
402,239
-6,215
0
357,817
-265,593
0
0
0
0
0
32,883
0
-232,568
561002
561010
561020
561021
561040
Exp Site Improvement
Exp Mach And Equip
Exp Furniture And Equip Rpl
Exp Office Equip Rpl
Exp Telecom Equip Rpl
0
42,328
229,636
15,608
4,263
70,320
17,787
203,459
31
1,858
0
0
342,020
2,680
0
70,000
45,000
18,200
0
0
0
50,000
228,700
1,500
500
-70,000
5,000
210,500
1,500
500
144
FINANCIAL SECTION
All Funds
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
561070
561080
561160
561
Exp Computer Equip Rpl
Exp Education Equip Rpl
Exp Audio Visual Equip Rpl
Expendable Equipment Replacement
38,081
436,439
7,630
773,984
4,003,110
22,705
1,102
4,320,372
148,413
11,965
565
505,643
153,000
193,618
1,000
480,818
56,450
185,771
1,500
524,421
-96,550
-7,847
500
43,603
562020
562021
562030
562070
562080
562160
562
Exp Furniture And Equip Add
Exp Office Equip Add
Exp Radio Equip Add
Exp Computer Equip Add
Exp Education Equip Add
Exp Audio Visual Equip Add
Expendable Equipment Additional
219,703
3,269
1,723
2,220,586
327,833
126,166
2,899,280
61,216
0
0
2,727,032
217,569
138,390
3,144,207
122,020
4,956
0
1,254,725
293,594
76,148
1,751,443
183,160
0
500
816,292
571,580
91,176
1,662,708
57,934
0
500
757,634
272,070
53,361
1,141,499
-125,226
0
0
-58,658
-299,510
-37,815
-521,209
563000
563
Inventory Purchases
Encumbrance Carry Overs
103
103
2,520
2,520
268,489
268,489
0
0
0
0
0
0
564010
564020
564
Fund Balance Funded
Fund Balance Unfunded
Unallocated Appropriation
73,985,136
0
73,985,136
40,494,470
0
40,494,470
49,662,794
0
49,662,794
2,747,655
586,500
3,334,155
3,231,383
0
3,231,383
483,728
-586,500
-102,772
56
Materials & Supplies
98,089,298
69,224,227
71,790,039
28,409,090
27,596,144
-812,946
570000
570
Pmt To Joint Operations
Joint Payments
1,158,683
1,158,683
1,084,913
1,084,913
1,067,577
1,067,577
1,113,785
1,113,785
1,113,785
1,113,785
0
0
57
Joint Operation Payments
1,158,683
1,084,913
1,067,577
1,113,785
1,113,785
0
581010
581020
581021
581040
581050
581070
581080
581091
581
Capital Mach And Equip Rpl
Capital Furniture Fixture Rpl
Capital Office Equip Rpl
Capital Telecom Equip Rpl
Capital Passengr Vehicle Rpl
Capital Computer Equip Rpl
Capital Education Equip Rpl
Capital Bus Rpl
Capital Equipment Replacement
77,704
33,595
6,955
0
99,239
0
256,586
0
474,079
0
22,150
0
7,747
970,462
11,874
558,621
2,136,850
3,707,704
59,381
407,499
0
97,518
99,611
9,995
0
0
674,003
0
0
0
0
78,000
250,000
650,000
2,000,000
2,978,000
2,589,300
0
0
0
78,000
0
0
926,800
3,594,100
2,589,300
0
0
0
0
-250,000
-650,000
-1,073,200
616,100
582010
582020
582021
582050
582070
582075
582080
582091
582160
582
Capital Mach And Equip Add
Capital Furniture Fixture Add
Capital Office Equip Add
Capital Passengr Vehicle Add
Capital Computer Equip Add
Capital Software Add
Capital Educational Equip Add
Capital Bus Add
Capital Addl Av Equipment
Capital Equipment Additional
137,802
0
5,409
0
250,152
1,138,266
150,890
167,732
0
1,850,251
0
142,509
0
43,608
545,652
8,032
92,367
89,890
11,617
933,676
30,481
0
0
0
31,607
0
185,331
45,294
0
292,713
105,000
0
0
0
53,160
113,000
86,300
0
0
357,460
50,000
0
0
0
52,770
0
82,640
0
0
185,410
-55,000
0
0
0
-390
-113,000
-3,660
0
0
-172,050
583111
583
Site Improv
Site Improvements
48,908
48,908
0
0
0
0
0
0
0
0
0
0
584121
584
Bldg Improv
Capital Other
190,021
190,021
15,823
15,823
0
0
350,000
350,000
0
0
-350,000
-350,000
58
Capital Outlay
2,563,258
4,657,203
966,716
3,685,460
3,779,510
94,050
145
FINANCIAL SECTION
All Funds
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Bond Principal
Lease Purchase Principal
Bond Interest
Lease Purchase Interest
Issuance Costs
Other Debt Exp
Debt
29,311,806
314,000
15,729,679
56,183
432,315
6,452
45,850,434
29,476,932
314,000
14,655,976
48,224
111,897
6,918
44,613,946
28,343,085
314,000
14,522,209
31,213
187,769
12,644
43,410,918
28,163,831
314,000
14,141,342
21,595
199,332
20,000
42,860,100
28,330,828
5,222,900
14,205,983
9,289
0
0
47,769,000
166,997
4,908,900
64,641
-12,306
-199,332
-20,000
4,908,900
59
Debt Services
45,850,434
44,613,946
43,410,918
42,860,100
47,769,000
4,908,900
613100
613300
613
Trf To Special Rev Fund
Trf To CSA Fund
Transfer to County - Comp Services
181,657
921,100
1,102,757
0
921,100
921,100
0
921,100
921,100
0
1,221,100
1,221,100
0
1,721,100
1,721,100
0
500,000
500,000
618200
618800
618
Trf To Sch Special Rev Fund
Trf To Sch Cip Fund
Transfer to School Grants / CIP
601,344
9,140,965
9,742,309
531,852
7,067,793
7,599,646
552,291
4,454,503
5,006,794
647,600
4,556,600
5,204,200
402,840
2,054,300
2,457,140
-244,760
-2,502,300
-2,747,060
61
Transfers
10,845,066
8,520,746
5,927,894
6,425,300
4,178,240
-2,247,060
671000
671
Payment To Ref Bond Escrow Agt
Other Bond Expenses
53,105,128
53,105,128
0
0
39,169,418
39,169,418
0
0
0
0
0
0
67
Bonds
53,105,128
0
39,169,418
0
0
0
688,577,465
630,382,266
665,665,460
618,525,400
633,457,000
14,931,600
Object
Description
591100
591160
591200
591260
591300
591900
591
Total All Funds
146
FINANCIAL SECTION
OPERATING FUND SUMMARY
Revenues by Source
Operating Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
9,911,271
213,159,297
50,200,300
10,869,285
232,612,693
53,383,457
51,860,132
621,996,436
8,101,740
219,814,112
55,340,750
394,526
240,676,617
37,461,820
561,789,565
8,545,565
224,926,659
55,980,750
416,833
238,419,610
39,209,278
34,476,187
601,974,882
8,899,700
238,220,400
58,248,300
390,000
260,546,100
1,000,000
567,304,500
9,464,700
240,661,200
59,390,000
390,000
270,194,100
1,000,000
581,100,000
565,000
2,440,800
1,141,700
9,648,000
13,795,500
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
351,188,879
17,844,305
29,116,150
115,602,550
9,288,990
98,955,563
621,996,436
395,166,447
18,923,434
31,576,841
60,734,664
10,774,233
44,613,946
561,789,565
401,681,266
19,911,813
29,038,562
58,084,257
10,678,649
82,580,337
601,974,882
398,886,046
20,708,254
32,601,000
59,703,000
12,546,100
42,860,100
567,304,500
412,779,958
21,187,100
32,013,900
54,742,100
12,607,942
47,769,000
581,100,000
13,893,912
478,846
-587,100
-4,960,900
61,842
4,908,900
13,795,500
Description
Local
State
State Sales Tax
Federal
Transfers
Bond Refunding
Beginning Balance
Operating Fund
Category
Description
61
62
63
64
68
99
Instruction
Debt Service
Total Operating Fund
FY2015
($ in millions)
Instruction
$398.9
70.3%
Admin /
Attendance &
Health
$20.7
3.7%
Debt Service
$42.9
7.6%
Pupil
Transportation
$32.6
5.7%
Technology Schools
$12.5
2.2%
Instruction
$412.8
71.0%
Operation &
Maintenance
$59.7
10.5%
FY2016
($ in millions)
Admin /
Attendance &
Health
$21.2
3.6%
Debt Service
$47.8
8.2%
147
Technology Schools
$12.6
2.2%
Pupil
Transportation
$32.0
5.5%
Operation &
Maintenance
$54.7
9.5%
FINANCIAL SECTION
Expenditures by Function
Operating Fund
Function
Description
61111
61112
61113
61114
61115
61116
61117
61118
61119
61120
61123
61124
61125
61143
61160
61171
61211
61212
61213
61215
61222
61230
61311
61312
61313
61321
61322
61341
61343
61347
61411
61425
61611
62111
62121
62123
62126
62131
62134
62141
62142
62143
62145
62146
62148
62151
62154
62155
62158
62161
62162
62163
62164
62167
62168
62169
62181
62211
62222
62233
Classroom Instr - ESOL
Classroom Instr - Driver Ed
Classroom Instr - Alternative Ed
Classroom Instr - Family Life
Classroom Instr - Gifted
Classroom - Comprehensive Services
Classroom - Specialty Center
Classroom - Safety Net
Retiree Health Benefits
Classroom Instr - Detention Home
Classroom Inst - Parent Resource Cnt
Classroom - Career, Assessmt, Traing
Classroom Inst - Tech Coord Studies
Classroom Instr - Summer School
Student Support - Guidance Adm
Student Spprt - Student Conduct
Student Support - Record Maint
Student Spprt - Soc Worker Ser
Student - Homebound
Staff Support - Library Admin
Staff Support - Library Services
Staff Support - Tech Support
Staff Suprt - Tech Coord
Staff Support - Leadership
School Site Management
School Site Mgt - Safety
Instruction - Budgetary Control
School Board Management & Dir
Office Of Superintendent
Business & Govt Relations
Information Services M&D
Community Rel Internal Ser
Human Resources - Mgt & Dir
Human Resources - Personnel
HR - Compensation & Benefits
Human Resources - Recertification
Human Resources - Wellness
Human Resources - Systems
Planning Mgt & Direction
School Improvement - Census
School Improvement / Tech Support
School Impr / Tech
Finance - Asst Supt
Finance - Management & Budget
Finance - Finance / Payroll
Finance - Technology
Finance - Internal Auditor
Finance - Purchasing
Adm / A&H - Budgetary Control
Finance - School CIP Management
Pupil Services Administration
148
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
262,604,792
3,937,204
664,538
2,417,003
655,610
3,505,735
921,100
735,966
204,879
0
844,617
113,433
264,198
600,498
1,792,952
797,402
153,617
10,554,859
508,858
4,254
1,706,446
1,101,732
3,553,082
2,792,618
878,456
425,792
7,991,933
0
136,402
273,566
31,373,301
100,247
9,573,786
341,584
696,885
188,851
87
750,910
6,284
257,293
1,588,374
744,522
55,869
456,369
66,797
185,417
586
905,616
64,812
352,991
550,592
1,794,632
194,619
46,775
570,044
461,729
874,172
59,895
4,049,832
2,578,767
277,496,822
4,259,112
700,347
2,369,864
690,405
3,649,207
921,100
698,739
227,039
0
853,065
120,244
263,153
716,163
1,832,955
619,930
163,188
12,563,855
536,722
2,329
1,717,643
1,391,881
3,801,201
3,128,412
1,021,469
425,373
8,486,613
0
145,197
61,363
32,902,828
109,919
33,290,311
338,822
760,309
159,183
0
841,576
5,717
277,546
1,609,849
687,066
54,066
324,040
70,868
184,921
0
931,706
68,659
335,785
566,621
1,990,100
209,491
95,481
630,261
243,485
907,207
41,916
4,944,694
2,644,065
263,830,935
4,011,889
660,714
2,393,049
698,820
3,970,573
921,100
845,322
182,196
11,094,870
801,166
56,898
257,660
708,202
1,727,886
480,982
167,676
12,181,816
541,948
7,503
1,826,048
1,250,794
4,066,581
3,194,992
1,194,714
487,033
8,183,873
0
364,910
65,408
32,813,157
0
42,692,549
373,403
818,073
164,434
87
866,699
11,818
281,680
1,694,876
722,784
16,260
356,264
71,578
183,152
0
999,147
69,856
324,888
599,315
1,968,641
214,856
93,200
651,910
534,162
753,951
58,585
5,311,324
2,770,870
287,634,245
4,602,534
659,364
2,560,458
720,557
4,060,338
1,221,100
741,786
456,082
12,355,256
806,478
121,164
258,641
808,885
1,902,727
371,374
173,512
13,228,518
564,679
7,860
1,884,676
1,407,542
4,843,662
3,269,174
1,336,699
507,147
9,139,737
81,351
465,641
72,232
34,586,297
0
8,036,330
450,612
743,500
191,280
0
883,722
66,000
291,952
1,779,018
823,416
10,000
134,515
73,745
196,795
0
1,134,583
0
379,193
621,919
2,037,561
214,586
94,400
678,731
486,523
968,552
116,085
5,460,764
2,870,802
298,664,123
4,729,713
653,846
2,622,032
739,276
4,368,658
1,721,100
1,077,357
1,274,664
11,512,004
854,661
99,356
254,949
823,283
1,846,892
367,012
177,630
13,278,199
589,819
7,739
2,004,288
1,410,347
5,426,234
3,264,677
2,133,858
517,511
9,157,003
0
477,954
74,132
34,770,650
0
7,880,991
478,764
761,101
197,689
0
907,580
60,891
298,358
1,854,221
839,979
10,000
190,175
75,676
201,406
0
1,047,271
0
448,112
636,954
2,114,669
219,709
93,400
628,510
409,541
962,747
25,268
5,798,704
2,926,375
11,029,878
127,179
-5,518
61,574
18,719
308,320
500,000
335,571
818,582
-843,252
48,183
-21,808
-3,692
14,398
-55,835
-4,362
4,118
49,681
25,140
-121
119,612
2,805
582,572
-4,497
797,159
10,364
17,266
-81,351
12,313
1,900
184,353
0
-155,339
28,152
17,601
6,409
0
23,858
-5,109
6,406
75,203
16,563
0
55,660
1,931
4,611
0
-87,312
0
68,919
15,035
77,108
5,123
-1,000
-50,221
-76,982
-5,805
-90,817
337,940
55,573
FINANCIAL SECTION
Operating Fund
Function
Description
63100
63200
63400
63900
64100
64220
64221
64222
64224
64226
64230
64240
64241
64242
64243
64244
64245
64246
64247
64248
64249
64250
64252
64253
64254
64255
64257
64258
64259
64260
64261
64262
64263
64264
64266
64290
64320
64520
64600
64710
64730
64740
64900
68100
68142
68200
68300
95000
Pupil Transportation - Admin
Pupil Transp - Vehicle Maint
Pupil Transport - Budget Control
O & M - Administration
O & M - Building Services
O & M - Build Ser - Suprvr
O & M - Build Ser - Trades
O & M - Bldg Serv - Rental
O & M - Bldg Rent - P & R
O & M - Utilities
O & M Building Maintenance
O & M Bldg Maint - Hvac
O & M Maint - Plumbing
O & M Maint - Boilers
O & M Maint - Electricians
O & M Maint Water Treatment
O & M Maint Energy Monitoring
O & M Maint Kitchen Equip
O & M Maint Carpentry
O & M Maint - Signs & Cabinets
O & M Maint Roofing
O & M Maint Mobile Classroom
O & M Maint - Locksmith
O & M Maint - Fire / Shop Eq
O & M Maint - Painting
O & M Maint Pest Control
O & M Maint Asbestos
O & M Maint Glass Repair
O & M Maint Masonry
O & M Maint - Av Equip Rep
O & M Maint - Office Mach Rep
O & M Maint - Small Motor Repair
O & M - Vehicle Maintenance
O & M Bld Maint - Eq Oper
O & M Environmental Health
O & M Grounds
O & M - Vehicle Services
O & M - Security Services
Warehouse Services
O & M - Warehouse Operations
O & M Wh - Postal Operations
O & M Budgetary Control
Classroom Instr - Technology
Technology Instr Support
Technology Administration
Debt Service
149
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
1,276,697
17,674,498
9,382,856
782,099
1,430,009
18,994,425
475,127
2,022,807
260,955
72,583
12,408,691
4,376,242
1,070,346
384,579
233,222
476,670
91,955
232,493
408,954
272,763
61,110
221,887
167,967
147,736
199,164
190,246
99,010
58,557
122,867
55,370
322,121
412,477
51,141
55,731
332,718
204,995
1,816,213
1,337,491
0
351,026
936,138
722,079
64,524,684
42,212
789,786
5,770,083
2,686,909
98,955,563
1,308,013
20,437,677
9,121,739
709,411
1,488,949
19,955,667
531,507
2,140,718
244,796
76,401
12,265,045
4,306,862
1,101,927
426,001
252,822
420,712
95,567
242,318
423,381
279,596
63,039
227,235
178,415
181,785
191,888
200,197
102,880
59,279
129,980
57,058
293,346
462,067
52,896
57,563
399,695
268,165
1,846,502
2,126,909
0
327,626
949,171
722,449
7,584,251
20,168
819,819
7,235,654
2,698,591
44,613,946
1,081,505
18,154,538
9,227,987
574,532
1,419,958
20,295,896
527,671
2,138,339
217,884
86,220
12,389,773
3,960,539
1,089,086
431,279
248,366
432,936
98,871
245,983
426,511
284,373
64,078
230,613
177,653
184,307
257,105
195,402
104,265
60,967
125,687
58,000
299,906
471,283
53,732
58,506
402,558
247,553
1,862,828
1,258,954
475,582
529,656
921,320
743,918
5,006,704
18,609
784,049
7,224,255
2,651,736
82,580,337
1,103,768
21,385,807
9,509,432
601,993
1,541,747
21,768,167
484,705
2,224,798
0
0
13,648,024
4,979,867
1,164,537
430,742
233,660
492,782
95,909
281,467
423,272
342,911
64,113
226,007
182,738
221,388
269,508
199,617
100,304
59,286
187,516
57,994
299,400
463,351
52,945
57,719
428,228
302,734
1,841,100
1,370,007
645,292
56,750
565,996
798,319
3,140,100
46,732
956,285
7,857,009
3,686,074
42,860,100
1,122,435
21,019,603
9,376,862
495,000
1,583,585
18,419,864
297,344
0
0
0
13,635,878
7,244,807
1,199,872
444,086
241,009
499,499
99,115
290,414
436,453
353,760
66,077
233,179
184,881
228,461
277,655
206,203
103,605
61,141
193,302
59,821
308,745
409,788
54,659
59,540
439,874
382,179
1,787,600
1,327,562
653,828
56,750
558,947
808,117
1,534,500
46,031
924,525
8,595,803
3,041,583
47,769,000
18,667
-366,204
-132,570
-106,993
41,838
-3,348,303
-187,361
-2,224,798
0
0
-12,146
2,264,940
35,335
13,344
7,349
6,717
3,206
8,947
13,181
10,849
1,964
7,172
2,143
7,073
8,147
6,586
3,301
1,855
5,786
1,827
9,345
-53,563
1,714
1,821
11,646
79,445
-53,500
-42,445
8,536
0
-7,049
9,798
-1,605,600
-701
-31,760
738,794
-644,491
4,908,900
621,996,436
561,789,565
601,974,882
567,304,500
581,100,000
13,795,500
FINANCIAL SECTION
Operating Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
84,400
205,300
449,319
2,035,636
1,758,968
1,238,611
183,956
808,110
168,796,181
4,561,655
7,153,515
1,852,361
5,062,778
6,431,541
1,474,335
431,760
1,895,506
2,174,330
312,489
1,852,074
602,564
1,044,867
1,090,934
1,244,999
2,847,684
247,783
732,233
506,917
10,495,460
11,415,702
509,767
997,178
147,781
5,444,225
0
9,507,247
361,212
9,748,978
696,685
100
266,405,139
84,323
210,633
424,552
2,087,496
1,760,442
1,297,525
186,127
775,687
168,927,290
4,640,964
8,277,601
1,973,030
5,333,041
6,442,297
1,525,295
552,416
1,821,377
2,239,235
315,965
1,867,840
647,659
1,052,851
1,116,655
1,181,265
2,974,212
285,578
778,802
551,782
10,719,226
11,534,850
510,537
1,008,207
149,524
5,557,797
0
9,581,947
414,492
9,995,474
673,014
17,900
269,494,910
83,779
224,259
464,749
2,068,096
1,616,967
1,346,131
195,492
873,833
175,551,770
4,541,096
8,065,159
2,228,058
5,535,789
6,582,027
1,604,740
606,970
1,960,967
2,457,354
387,800
2,031,433
680,294
1,022,814
1,155,830
1,313,292
3,090,017
296,475
831,949
570,400
11,108,640
12,348,836
507,717
1,064,508
157,048
5,842,522
0
9,856,804
416,963
10,468,623
696,905
0
279,856,108
85,081
229,883
474,081
2,100,810
1,849,292
1,375,825
199,418
890,842
192,287,523
5,312,063
9,011,271
2,427,940
5,942,139
7,029,799
1,565,028
618,770
2,098,800
2,550,576
401,095
2,081,437
693,072
1,141,043
1,149,120
1,339,980
3,336,887
351,092
941,663
611,897
11,951,638
13,275,820
598,398
1,151,592
160,201
6,439,096
0
10,748,236
489,649
10,239,851
447,980
0
303,598,888
85,081
233,922
484,701
2,336,054
1,947,186
1,273,021
203,884
900,667
198,665,666
5,255,119
8,881,475
2,329,125
5,971,055
6,899,178
1,704,263
686,121
2,109,958
2,517,724
410,078
2,123,923
704,116
1,116,643
1,190,807
1,423,673
3,379,932
355,250
942,470
633,253
12,088,134
13,463,915
569,204
1,149,765
163,789
4,772,080
1,788,789
10,798,327
488,289
4,748,376
486,929
0
305,281,942
0
4,039
10,620
235,244
97,894
-102,804
4,466
9,825
6,378,143
-56,944
-129,796
-98,815
28,916
-130,621
139,235
67,351
11,158
-32,852
8,983
42,486
11,044
-24,400
41,687
83,693
43,045
4,158
807
21,356
136,496
188,095
-29,194
-1,827
3,588
-1,667,016
1,788,789
50,091
-1,360
-5,491,475
38,949
0
1,683,054
Clerical Overtime
Inst Aide OT
Printer OT
Trades Crafts OT
Facility Coordinator OT
Trades Asst OT
Bus Driver OT
Equipment Operator OT
Custodian OT
Warehouse OT
2,749,441
2,665
75
0
0
0
0
1,572
0
0
0
2,753,753
2,912,277
76
143
0
0
0
0
0
0
0
0
2,912,495
2,939,581
0
0
0
0
0
0
0
0
0
0
2,939,581
0
9,207
600,243
2,920
557,509
0
19,600
1,367,195
75,460
1,133,687
12,740
3,778,561
0
9,207
590,000
3,000
350,000
19,600
0
1,518,000
75,460
500,000
11,300
3,076,567
0
0
-10,243
80
-207,509
19,600
-19,600
150,805
0
-633,687
-1,440
-701,994
Salaries And Wages PT
Director PT
Teacher PT
Librarian PT
Guidance Counselor PT
0
68,028
2,316,937
25,324
187,961
0
66,262
2,260,587
48,429
155,956
0
23,812
1,891,570
0
150,787
47,100
0
2,307,319
35,492
129,904
0
0
2,754,543
53,017
238,579
-47,100
0
447,224
17,525
108,675
Object
Description
511110
511120
511130
511150
511160
511170
511180
511190
511210
511220
511230
511250
511260
511270
511280
511290
511295
511300
511310
511320
511333
511335
511336
511340
511350
511370
511420
511480
511500
511510
511560
511570
511580
511610
511630
511810
511820
511910
511920
511998
511
Board Member
Superintendent
Director FT
Asst Director FT
Supervisor FT
Tech Database Admin
Other Admin Staff
Teacher FT
Librarian FT
Inst Specialist FT
Principal FT
Assistant Principal FT
Admin Asst FT
Other Inst Staff FT
Nurse FT
Psychologist FT
Occup Phys Therapy FT
Social Worker FT
Accountant Auditor
Security Guard FT
Hearing Imp Interpreter FT
Clerical FT
Inst Aide FT
Technology Resource Asst FT
Clinic Aide FT
Printer FT
Trades Crafts FT
Facility Coordinator
Bus Driver FT
Equip Operator FT
Custodian FT
Warehouse FT
Other Salaries Nonexempt FT
512000
512500
512510
512580
512610
512630
512650
512810
512820
512910
512920
512
513000
513150
513210
513220
513230
150
FINANCIAL SECTION
Operating Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Other Professional PT
Nurse PT
Psychologist PT
Occupational Phys Therapy PT
Social Worker PT
System Analyst Programmer PT
Security Guard PT
Hearing Imp Interpreter PT
Inst Aide PT
Tech Resource Asst PT
Printer PT
Trades Crafts PT
Custodian PT
62,022
0
21,551
70,557
1,885
43,964
20,853
7,416
15,934
26,739
5,421
40,356
129,968
3,044,915
62,687
57,477
0
88,586
0
43,981
0
0
16,278
28,412
0
38,419
127,962
2,995,035
63,313
67,989
0
100,757
0
44,429
0
0
14,104
25,143
229
32,562
147,145
2,561,841
64,579
81,353
0
166,545
0
45,309
0
32,662
17,021
61,740
0
33,206
159,175
3,181,405
66,026
83,175
0
124,828
0
46,324
0
33,394
17,751
54,592
0
33,950
0
3,506,179
1,447
1,822
0
-41,717
0
1,015
0
732
730
-7,148
0
744
-159,175
324,774
514130
514150
514160
514190
514210
514220
514230
514250
514260
514270
514280
514290
514300
514310
514320
514336
514420
514480
514490
514500
514510
514570
514580
514610
514810
514910
514920
514998
514999
514
Temp Asst Superintendent
Director Temp
Asst Director Temp
Other Administrative Temp
Teacher Temp
Librarian Temp
Guidance Counselor Temp
Principal Temp
Asst Principal Temp
Admin Asst - Temp
Nurse Temp
Psychologist Temp
OT / PT Temp
Security Guard Temp
Hearing Imp Interpreter Temp
Esol Interpreter Temp
Clerical Temp
Inst Aide Temp
Clinical Aide Temp
Printer Temp
Trades Crafts Temp
Bus Driver Temp
Custodian Temp
Warehouse Temp
Other Sal Nonexempt Temp
Other Salaries Temp
0
48,318
56,762
74,941
3,576,567
34,942
30,558
0
117,578
292,542
0
30,940
24,650
0
5,803
0
31,427
0
0
190,095
111,376
0
0
33,598
197,235
206,691
31,926
66,691
386,708
5,549,349
22,645
46,108
22,440
0
3,926,624
35,663
24,410
0
16,170
364,989
0
25,686
32,785
14,249
11,240
5,900
26,708
1,169
50
183,048
197,287
410
4,350
64,538
216,133
254,227
44,452
43,954
367,541
5,952,774
0
52,829
424
59
4,260,638
45,763
35,375
536
87,506
270,849
11,692
5,350
31,501
9,766
232
0
26,468
0
2,243
190,050
195,341
150
2,761
51,528
430,009
154,902
16,763
23,445
341,012
6,247,191
0
51,139
0
0
4,344,507
40,000
0
0
0
250,000
0
0
29,442
65,000
0
0
37,535
0
13,000
146,303
171,343
0
6,000
44,394
271,200
149,268
45,140
30,000
417,173
6,111,444
0
52,139
0
0
5,031,531
45,000
0
0
0
250,000
0
5,000
28,142
64,025
0
0
37,535
0
13,000
163,190
181,000
0
6,000
44,394
435,000
150,000
6,500
30,000
390,000
6,932,456
0
1,000
0
0
687,024
5,000
0
0
0
0
0
5,000
-1,300
-975
0
0
0
0
0
16,887
9,657
0
0
0
163,800
732
-38,640
0
-27,173
821,012
515210
515220
515310
515420
515471
515510
515560
515570
515810
515910
515
Teacher Sub
Librarian Sub
Nurse Sub
Security Guard Sub
Inst Aide Sub
Clinical Aide Sub
Bus Driver Sub
Custodian Sub
4,036,504
32,567
0
9,028
0
270,837
30,149
25,192
522,272
269,952
5,196,500
4,238,547
41,715
0
11,803
0
266,474
39,216
44,534
562,511
284,063
5,488,863
3,891,531
56,181
3,459
5,303
51
244,177
22,664
46,920
253,824
221,611
4,745,723
4,421,430
0
0
0
0
0
0
0
562,512
287,065
5,271,007
4,488,173
0
0
0
0
0
0
0
389,907
300,000
5,178,080
66,743
0
0
0
0
0
0
0
-172,605
12,935
-92,927
516210
516211
516999
Teacher Athletic Supplement
588,209
1,222,927
1,676,910
594,776
1,225,904
1,534,853
591,772
1,201,135
758,817
650,073
1,747,430
1,008,778
765,073
1,747,430
1,026,808
115,000
0
18,030
Object
Description
513300
513310
513320
513336
513340
513350
513420
513480
513510
513560
513580
513610
513910
513
151
FINANCIAL SECTION
Operating Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Supplements
3,488,045
3,355,533
2,551,724
3,406,281
3,539,311
133,030
517120
517150
517160
517190
517210
517220
517230
517250
517260
517270
517295
517335
517336
517340
517350
517420
517500
517510
517560
517570
517610
517810
517910
517
Superintendent SRP
Director SRP
Assistant Director SRP
Other Admin Staff SRP
Teacher SRP
Librarian SRP
Guidance Counselor SRP
Inst Specialist SRP
Principal SRP
Assistant Principal SRP
Technology Integrator SRP
Educational Liaison SRP
Occupational Phys Therapy SRP
Social Worker SRP
System Analyst Programmer SRP
Security Guard SRP
Clerical SRP
Inst Aide SRP
Technology Resource Asst SRP
Clinical Aide SRP
Trades Crafts SRP
Bus Driver SRP
Custodian SRP
37,773
38,205
0
0
950,321
107,004
0
29,957
103,221
70,899
11,325
0
14,989
0
43,828
10,221
154,860
39,331
0
16,494
56,805
40,158
81,199
1,806,589
37,773
0
0
26,056
1,085,232
72,811
27,182
26,380
51,233
0
36,513
0
0
10,150
0
0
71,126
25,692
0
0
16,890
50,750
63,382
1,601,170
0
36,926
89,317
0
1,238,788
151,374
192,022
0
64,432
38,430
0
18,683
0
0
36,793
9,198
107,241
66,712
8,881
1,254
25,771
38,063
42,820
2,166,707
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
519005
519006
519007
519008
519997
519998
519999
519
Military Leave
Annual Leave Payout
Sick Leave Payout
Personal Day Payout
Comp Plan
Salary Lapse
Other Salaries
Other Salaries
3,122
413,737
521,384
371,907
0
0
0
1,310,150
0
305,736
511,576
366,399
0
0
0
1,183,710
0
467,585
584,633
531,972
0
0
281
1,584,470
0
427,500
532,500
396,200
20,000
-4,927,307
0
-3,551,107
0
363,452
542,500
396,200
220,000
-5,015,138
0
-3,492,986
0
-64,048
10,000
0
200,000
-87,831
0
58,121
51
Personal Services
289,554,440
292,984,491
302,653,345
321,796,479
324,021,549
2,225,070
521000
521
FICA Expense
Social Security
20,666,015
20,666,015
20,862,267
20,862,267
21,604,676
21,604,676
24,239,479
24,239,479
24,312,999
24,312,999
73,520
73,520
522100
522110
522111
522140
522200
522
VRS Retirement
VRS Retirement Actuarial
Retirement
30,362,958
0
1,421,407
1,252
7,988,405
39,774,023
41,577,663
0
2,704,524
0
7,805,057
52,087,245
32,592,548
81,770
2,800,869
0
9,092,773
44,567,960
45,912,499
0
0
0
2,500,000
48,412,499
45,197,389
0
0
0
2,500,000
47,697,389
-715,110
0
0
0
0
-715,110
523010
523011
523040
523045
523070
523091
523092
523910
523
Anthem Ins Active
Anthem Ins Retiree
Healthkeepers
Dental Ins Active
Medicare Part D Expense
Medicare Ins Expense
Health Insurance Reimb
Health Premiums
0
0
40,086,283
0
1,233,294
13,983
3,727,912
78,545
45,140,017
0
0
41,907,598
0
1,255,672
695
4,244,008
116,965
47,524,938
24,306,939
2,385,168
15,041,931
294,687
1,070,181
0
4,669,297
153,424
47,921,626
5,849,736
0
36,130,590
0
932,347
0
5,200,000
0
48,112,673
39,873,021
5,312,004
0
0
656,355
0
5,200,000
0
51,041,380
34,023,285
5,312,004
-36,130,590
0
-275,992
0
0
0
2,928,707
524100
733,967
3,210,931
3,328,729
3,612,329
3,633,002
20,673
Object
Description
516
152
FINANCIAL SECTION
Operating Fund
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
524200
524
Other Employee Benefits
28,500
762,467
40,000
3,250,931
40,000
3,368,729
40,000
3,652,329
40,000
3,673,002
0
20,673
525000
525
0
0
0
0
2,593
2,593
0
0
0
0
0
0
526002
526
State Unemployment Ins Vec
Unemployment Insurance
104,283
104,283
90,443
90,443
77,797
77,797
125,000
125,000
125,000
125,000
0
0
527001
527002
527003
527004
527
Workers Comp Exp Year End Adj
507,131
2,578,753
27,733
0
3,113,617
553,152
2,994,519
63,796
0
3,611,467
473,955
2,904,572
46,494
0
3,425,020
0
0
0
3,609,900
3,609,900
0
0
0
3,519,212
3,519,212
0
0
0
-90,688
-90,688
528200
528300
528400
528500
528
Tuition Assistance
Car Allowances
Required Medical Exams
Other Post Employment Benefits
Other Benefits
0
12,500
40,597
0
53,097
0
12,500
44,590
889,450
946,540
0
12,500
45,210
919,894
977,604
0
12,500
50,000
1,000,000
1,062,500
700,000
12,500
50,000
1,000,000
1,762,500
700,000
0
0
0
700,000
52
Employee Benefits
109,613,518
128,373,830
121,946,006
129,214,380
132,131,482
2,917,102
531100
531125
531127
531200
531300
531307
531308
531500
531700
531701
531999
531
Assessment / Evaluation Services
Developmental Services
Mgmt Consulting Svc
Professional Inservice Training
Legal Svcs
Tech Svcs
Tech Support Svcs
873,184
0
-4,476
96,000
54,758
0
221,348
98,703
178,439
0
726,741
2,244,698
746,692
0
408
89,000
53,835
0
182,408
176,338
44,316
26,206
343,110
1,662,312
815,179
0
1,440
92,200
61,359
335
255,050
168,832
76,916
7,500
347,983
1,826,795
712,500
90,000
0
94,300
17,230
0
285,792
224,210
195,006
20,000
165,560
1,804,598
908,000
90,000
0
117,400
17,000
350
286,592
224,210
199,670
20,000
222,055
2,085,277
195,500
0
0
23,100
-230
350
800
0
4,664
0
56,495
280,679
533100
533102
533103
533105
533199
533211
533275
533299
533
Repair Maint
Bldg Repair Maint
Communication Equip Repair
Other Repair Maint
Copier Annual Maint Contract
Software Maint Annual Contract
7,850
60,364
583
0
50,089
170
1,395
2,979,562
3,100,012
0
0
0
0
24,975
1,783
38,995
2,952,370
3,018,123
0
0
0
0
44,401
4,057
39,036
2,538,283
2,625,778
0
0
0
210,000
58,500
1,300
39,035
2,966,638
3,275,473
0
0
0
650,000
57,430
1,300
39,035
3,030,559
3,778,324
0
0
0
440,000
-1,070
0
0
63,921
502,851
535000
535
Printing & Binding
111,645
111,645
109,078
109,078
108,994
108,994
138,316
138,316
150,806
150,806
12,490
12,490
536001
536
Media Advertising
Advertising
25,854
25,854
18,814
18,814
30,797
30,797
23,750
23,750
28,659
28,659
4,909
4,909
538100
538300
538
Tuition Paid Private Schs
2,597,637
4,460
2,602,097
2,516,605
32,760
2,549,365
2,531,707
22,540
2,554,247
2,484,031
30,000
2,514,031
2,581,874
89,000
2,670,874
97,843
59,000
156,843
539008
539010
539012
Permits And Licenses
Training Svcs
10,479
0
11,252
9,536
0
10,352
9,362
0
4,764
15,000
0
13,310
15,000
34,559
13,310
0
34,559
0
153
FINANCIAL SECTION
Operating Fund
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
539016
539030
539090
539999
539
Testing Svcs
Movement Of Trailers
Payment To Parents In Lieu Trans
16,580
50,028
7,074
871,011
966,424
13,518
121,847
4,025
806,155
965,433
0
94,549
53
743,923
852,651
14,000
70,000
0
3,051,385
3,163,695
20,000
130,000
0
8,440,256
8,653,125
6,000
60,000
0
5,388,871
5,489,430
53
Purchased Services
9,050,730
8,323,125
7,999,263
10,919,863
17,367,065
6,447,202
541001
541
Incty IST Chgs
Data Processing
442,500
442,500
485,590
485,590
456,890
456,890
464,490
464,490
321,900
321,900
-142,590
-142,590
542000
542001
542002
542006
542
Incty Fleet Permanent Lease
Fleet Services
5,634,209
652
19,371
4,693,673
10,347,905
5,252,190
0
9,336
4,749,836
10,011,362
5,392,522
0
16,547
4,574,548
9,983,617
5,440,900
0
0
5,045,200
10,486,100
5,339,074
0
0
5,027,900
10,366,974
-101,826
0
0
-17,300
-119,126
543000
543
Central Purchasing
509,315
509,315
566,515
566,515
587,215
587,215
611,315
611,315
560,315
560,315
-51,000
-51,000
544000
544
Central Printing
270,665
270,665
238,250
238,250
234,012
234,012
284,311
284,311
290,323
290,323
6,012
6,012
545000
545010
545
Incty Risk Mgmt Chgs
Risk Management
0
3,750,460
3,750,460
0
3,543,576
3,543,576
0
3,894,976
3,894,976
3,243,889
873,589
4,117,478
200,000
4,239,452
4,439,452
-3,043,889
3,365,863
321,974
546010
546100
546110
546300
546400
546500
546600
546700
546750
546800
546803
546
Incty Sch Bus Chgs
Incty Internal Audit Fee
Incty Health Services
Incty Energy Mgmt Fees
Incty Grounds Maint
Incty Telephone Chgs
Incty Police Svcs
Incty Fireman Chgs
Incty Radio Shop Chgs
Incty Radio Shop Annual
40,326
544,050
0
2,158,300
36,600
1,792,800
0
1,926,600
29,478
37,468
207,900
6,773,522
43,061
544,050
95,481
2,812,700
22,700
1,818,800
0
1,926,600
29,267
63,353
209,268
7,565,280
45,030
557,550
93,200
2,736,100
19,600
1,844,400
49,106
2,043,653
28,919
33,803
215,802
7,667,163
36,415
557,550
94,400
2,606,500
52,300
1,831,100
57,400
2,157,600
29,800
46,250
191,944
7,661,259
40,147
557,550
93,400
2,893,800
38,200
1,777,600
57,400
2,106,100
29,800
47,668
163,700
7,805,365
3,732
0
-1,000
287,300
-14,100
-53,500
0
-51,500
0
1,418
-28,244
144,106
54
Internal Services
22,094,368
22,410,573
22,823,873
23,624,953
23,784,329
159,376
551100
551110
551210
551211
551220
551310
551320
551
Electric Svcs
Electric Svc Connection
Heating Natural Gas
Heating Gas
Heating Propane
Water Svc
Sewer Svc
Utilities
8,973,168
0
906,938
10,487
266,561
306,123
348,494
10,811,770
9,165,652
0
1,102,204
16,524
240,943
311,944
346,752
11,184,020
9,022,301
25,164
1,145,206
20,770
414,619
289,618
347,584
11,265,262
9,804,750
0
1,697,573
19,000
325,000
319,350
371,850
12,537,523
9,802,500
0
1,695,573
19,000
325,000
319,350
371,850
12,533,273
-2,250
0
-2,000
0
0
0
0
-4,250
552100
552200
552300
552320
552330
552340
552
Postal Svcs
Private Courier Chgs
Telecommunications
Data Lines
Communications
624,013
1,702
960,114
142,898
27,510
474,447
2,230,684
594,412
693
902,327
171,144
13,706
1,127,825
2,810,106
613,796
113
904,194
169,555
597
1,278,042
2,966,298
715,444
1,000
815,100
204,150
18,348
1,266,400
3,020,442
708,269
1,100
818,398
207,600
18,148
1,489,400
3,242,915
-7,175
100
3,298
3,450
-200
223,000
222,473
154
FINANCIAL SECTION
Operating Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
29,233
29,233
27,957
27,957
28,198
28,198
29,500
29,500
29,500
29,500
0
0
Lease Rent Equip
Bldg Rent Or Lease
Facility Rental
Other Leases Rentals
Leases/Rentals
63,769
451,250
156
0
515,175
67,267
458,558
2,406
0
528,231
55,666
463,043
5,443
400
524,553
88,000
266,261
500
0
354,761
79,391
0
600
0
79,991
-8,609
-266,261
100
0
-274,770
555100
555200
555320
555410
555500
555600
555700
555800
555
Mileage
Lodging
Air Fares
Registration Fees
Tolls Parking
Meals Per Diem
Misc Travel Exp
Travel
466,710
3,486
0
0
5,600
1,504
801
354,695
832,796
360,300
5,114
0
2,321
6,963
1,360
642
333,472
710,172
338,357
3,481
133
408
9,769
1,350
119
361,862
715,478
383,246
4,000
0
0
6,625
724
900
357,046
752,541
361,207
6,500
0
0
12,525
634
0
353,143
734,009
-22,039
2,500
0
0
5,900
-90
-900
-3,903
-18,532
556000
556
757,683
757,683
0
0
0
0
5,000
5,000
5,000
5,000
0
0
558100
558610
558
221,573
1,444
223,017
192,818
1,121
193,939
152,618
685
153,303
193,210
4,000
197,210
203,454
4,000
207,454
10,244
0
10,244
559100
559
0
0
0
0
0
0
500
500
500
500
0
0
55
Other Charges
15,400,358
15,454,426
15,653,091
16,897,477
16,832,642
-64,835
560010
560011
560012
560013
560014
560020
560021
560030
560041
560042
560053
560070
560074
560091
560110
560120
560121
560122
560123
560132
560133
560134
560140
560141
560142
560143
560147
Office Supplies
IST Data Processing Forms
Identification Supplies
Testing Supplies
Food
Agricultural Supplies
Exp Laboratory Supplies
Medical Supplies
Janitorial Supplies
Repair Maint Supply
Ground Maint Supplies
Tires And Tubes
Uniforms
Books Subscriptions
Printing Supplies
Library Books
Recreational Supplies
Inst Supplies
Exp Software
Photographic Supplies
Safety Supplies
Electronic Subscriptions
328,769
134
0
168
33,693
6,812
46,345
23,413
1,805
29,004
1,106,102
2,306,178
0
32,504
95,152
777,350
0
58
0
0
2,596,984
53,804
484,973
541,772
145
986
340
264,230
0
0
0
10,629
598
72,373
27,702
0
56,373
1,457,801
2,272,821
0
49,933
96,902
584,345
68
14
0
591
2,133,722
42,389
448,511
626,951
0
0
0
274,555
0
15
0
10,244
0
131,141
18,149
0
38,932
1,417,504
2,315,852
369
27,173
97,226
441,448
0
0
0
0
2,232,181
42,133
551,624
555,065
0
0
0
317,222
0
0
0
10,000
0
46,125
10,000
0
39,316
1,077,647
2,885,600
0
50,000
128,900
443,001
0
0
0
0
3,308,673
40,127
1,133,141
530,321
0
0
0
314,445
0
0
0
12,711
0
71,325
10,000
0
36,288
600,000
2,836,849
0
50,000
88,900
429,086
0
0
359,889
0
3,103,900
33,912
1,641,577
578,775
0
0
0
-2,777
0
0
0
2,711
0
25,200
0
0
-3,028
-477,647
-48,751
0
0
-40,000
-13,916
0
0
359,889
0
-204,773
-6,215
508,436
48,454
0
0
0
Object
Description
553080
553
General Liability Premium
Insurance
554100
554200
554220
554300
554
155
FINANCIAL SECTION
Operating Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
258,365
1,018,433
9,743,287
280,249
1,507,635
9,933,837
230,309
1,079,351
9,463,273
0
861,168
10,881,241
0
886,551
11,054,207
0
25,383
172,966
Exp Mach And Equip
10,019
217,264
6,093
5,367
18,557
7,111
264,411
0
115,205
0
2,865,033
13,210
582
2,994,031
0
136,568
0
5,177
6,009
565
148,318
0
2,200
0
0
186,118
1,000
189,318
0
133,700
0
0
185,771
1,500
320,971
0
131,500
0
0
-347
500
131,653
562020
562021
562030
562070
562080
562160
562
Exp Radio Equip Add
219,123
3,269
1,723
412,778
221,141
103,232
961,266
33,125
0
0
1,453,575
158,549
60,846
1,706,096
27,614
0
0
522,577
182,980
63,473
796,644
151,360
0
500
185,857
213,525
26,995
578,237
50,034
0
500
206,134
201,070
33,820
491,558
-101,326
0
0
20,277
-12,455
6,825
-86,679
563000
563
Inventory Purchases
Encumbrance Carry Overs
103
103
2,520
2,520
268,489
268,489
0
0
0
0
0
0
564010
564020
564
Fund Balance Funded
Fund Balance Unfunded
53,663,491
0
53,663,491
23,063,509
0
23,063,509
31,490,555
0
31,490,555
2,607,407
586,500
3,193,907
2,715,602
0
2,715,602
108,195
-586,500
-478,305
56
64,632,557
37,699,993
42,167,280
14,842,703
14,582,338
-260,365
570000
570
Pmt To Joint Operations
Joint Payments
1,158,683
1,158,683
1,084,913
1,084,913
1,067,577
1,067,577
1,113,785
1,113,785
1,113,785
1,113,785
0
0
57
Joint Operation Payments
1,158,683
1,084,913
1,067,577
1,113,785
1,113,785
0
581010
581020
581021
581040
581050
581070
581080
581091
581
Capital Office Equip Rpl
Capital Telecom Equip Rpl
Capital Bus Rpl
62,289
33,595
6,955
0
99,239
0
15,814
0
217,891
0
22,150
0
7,747
901,105
0
75,126
2,136,850
3,142,978
0
23,832
0
97,518
99,611
9,995
0
0
230,956
0
0
0
0
78,000
0
0
2,000,000
2,078,000
0
0
0
0
78,000
0
0
926,800
1,004,800
0
0
0
0
0
0
0
-1,073,200
-1,073,200
582010
582021
582070
582075
582080
582091
582160
582
Capital Office Equip Add
Capital Bus Add
Capital Addl Av Equipment
5,386
5,409
0
137,316
122,233
0
0
270,343
0
0
9,320
8,032
56,754
0
11,617
85,724
12,391
0
8,731
0
147,286
45,294
0
213,702
0
0
53,160
113,000
66,300
0
0
232,460
0
0
52,770
0
62,000
0
0
114,770
0
0
-390
-113,000
-4,300
0
0
-117,690
583111
583
Site Improv
Site Improvements
48,908
48,908
0
0
0
0
0
0
0
0
0
0
584121
584
Bldg Improv
Capital Other
154,292
154,292
5,658
5,658
0
0
0
0
0
0
0
0
Object
Description
560150
560160
560
Merchandise For Resale
Textbooks
Supplies
561010
561020
561021
561070
561080
561160
561
156
FINANCIAL SECTION
Operating Fund
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
58
Capital Outlay
691,434
3,234,360
444,658
2,310,460
1,119,570
-1,190,890
591100
591160
591200
591260
591300
591900
591
Bond Principal
Lease Purchase Principal
Bond Interest
Lease Purchase Interest
Issuance Costs
Other Debt Exp
Debt
29,311,806
314,000
15,729,679
56,183
432,315
6,452
45,850,434
29,476,932
314,000
14,655,976
48,224
111,897
6,918
44,613,946
28,343,085
314,000
14,522,209
31,213
187,769
12,644
43,410,918
28,163,831
314,000
14,141,342
21,595
199,332
20,000
42,860,100
28,330,828
5,222,900
14,205,983
9,289
0
0
47,769,000
166,997
4,908,900
64,641
-12,306
-199,332
-20,000
4,908,900
59
Debt Services
45,850,434
44,613,946
43,410,918
42,860,100
47,769,000
4,908,900
613100
613300
613
Trf To Special Rev Fund
Trf To CSA Fund
Transfer to County - Comp Services
181,657
921,100
1,102,757
0
921,100
921,100
0
921,100
921,100
0
1,221,100
1,221,100
0
1,721,100
1,721,100
0
500,000
500,000
618200
618800
618
Trf To Sch Special Rev Fund
Trf To Sch Cip Fund
601,343
9,140,685
9,742,028
531,852
6,156,955
6,688,808
552,291
3,166,061
3,718,352
647,600
1,855,600
2,503,200
402,840
254,300
657,140
-244,760
-1,601,300
-1,846,060
61
Transfers
10,844,785
7,609,908
4,639,452
3,724,300
2,378,240
-1,346,060
671000
671
Payment To Ref Bond Escrow Agt
Other Bond Expenses
53,105,128
53,105,128
0
0
39,169,418
39,169,418
0
0
0
0
0
0
67
Bonds
53,105,128
0
39,169,418
0
0
0
621,996,436
561,789,565
601,974,882
567,304,500
581,100,000
13,795,500
157
FINANCIAL SECTION
GRANTS FUND SUMMARY
Revenues by Source
FY2012
Actuals
Description
Local
State
Federal
Transfers
Beginning Balance
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
434,594
1,369,485
23,858,485
601,344
147,733
26,411,640
704,727
2,947,356
24,741,522
531,852
163,041
29,088,498
FY2012
Actuals
FY15 to FY16
Difference
1,122,599
869,709
21,148,351
552,291
704,461
24,397,411
740,000
2,124,152
21,350,248
647,600
24,862,000
1,055,000
2,158,500
23,284,100
402,800
26,900,400
315,000
34,348
1,933,852
-244,800
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
24,276,148
443,713
172,577
1,519,203
25,474,166
701,315
114,745
2,798,272
23,215,963
509,560
15,300
656,588
22,226,550
594,850
15,000
2,025,600
23,963,642
894,800
15,000
2,026,958
1,737,092
299,950
0
1,358
26,411,640
29,088,498
24,397,411
24,862,000
26,900,400
2,038,400
2,038,400
Category
61
62
63
68
Description
Instruction
Total Grants Fund
FY2015
($ in millions)
Instruction
$22.2
89.4%
Admin / Attendance
& Health
$0.6
2.4%
Technology Schools
$2.0
8.1%
$0.1
0.1%
FY2016
Instruction
$23.9
89.1%
($ in millions)
Admin / Attendance
& Health
$0.9
3.3%
Technology Schools
$2.0
7.5%
158
$0.1
0.1%
FINANCIAL SECTION
Grants Fund
Function
Description
61111
61171
61212
61222
61311
61312
62161
62222
62233
63200
68100
Student Support - Soc Worker Ser
Finance - Asst Supt
Total Grants Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
20,218,557
0
1,462,806
134,874
2,357,092
0
442,634
0
1,079
275,395
1,519,203
23,011,425
0
0
0
2,369,375
93,366
501,577
139,524
60,214
114,745
2,798,272
20,957,047
0
0
0
2,169,071
89,845
509,560
0
0
15,300
656,588
20,667,264
0
0
0
1,454,286
105,000
594,850
0
0
15,000
2,025,600
22,202,378
400,000
0
0
1,255,064
106,200
894,800
0
0
15,000
2,026,958
1,535,114
400,000
0
0
-199,222
1,200
299,950
0
0
0
1,358
26,411,640
29,088,498
24,397,411
24,862,000
26,900,400
2,038,400
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
3,356
8,370,330
1,119,735
178,224
485,119
138,381
1,095
194,760
2,140
86,439
88,283
181,218
138,051
1,389,837
12,376,967
0
10,214,362
0
180,327
598,731
210,277
0
237,207
0
88,912
80,630
124,813
129,009
1,348,271
13,212,538
32,035
8,996,217
0
189,401
686,618
199,979
0
249,421
0
93,894
0
103,407
105,045
1,349,283
12,005,301
32,652
9,428,271
0
193,203
781,552
217,997
0
254,143
0
95,780
0
105,349
107,155
1,478,050
12,694,152
33,305
9,595,181
0
197,067
798,958
222,357
0
313,891
0
97,696
0
32,031
109,298
1,793,443
13,193,227
653
166,910
0
3,864
17,406
4,360
0
59,748
0
1,916
0
-73,318
2,143
315,393
499,075
Grants Fund
Object
Description
511170
511210
511230
511250
511290
511300
511333
511335
511340
511370
511470
511471
511500
511510
511
Supervisor FT
Teacher FT
Inst Specialist FT
Other Inst Staff FT
Social Worker FT
Accountant Auditor
Home Family Educator FT
Center Based Edu FT
Clerical FT
Inst Aide FT
512000
512
59,655
59,655
62,471
62,471
68,400
68,400
0
0
0
0
0
0
513210
513333
513
Teacher PT
Educational Diagnostician PT
19,474
161,999
181,473
83,653
168,410
252,062
0
2,056
2,056
0
0
0
0
0
0
0
0
0
514210
514220
514250
514270
514290
514300
514320
514420
514500
514510
514810
514999
514
Teacher Temp
Librarian Temp
Asst Principal Temp
Psychologist Temp
Security Guard Temp
Clerical Temp
Inst Aide Temp
Bus Driver Temp
Other Salaries Temp
358,151
0
59,406
9,274
0
107,690
0
0
0
83,683
0
0
618,203
710,787
0
51,331
0
0
127,855
55,935
147
16,998
4,584
1,663
864
970,166
750,183
200
47,394
1,788
3,127
116,063
0
-178
13,114
5,467
0
2,508
939,667
631,020
0
75,000
0
0
69,482
0
0
0
26,200
0
0
801,702
648,385
0
50,000
2,000
0
200,872
0
0
25,000
0
0
0
926,257
17,365
0
-25,000
2,000
0
131,390
0
0
25,000
-26,200
0
0
124,555
515210
515335
515420
Teacher Sub
Liaison Sub
Security Guard Sub
196,462
3,312
50
234,323
0
0
167,754
0
0
179,878
0
0
26,650
0
0
-153,228
0
0
159
FINANCIAL SECTION
Grants Fund
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
515471
515510
515560
515
Inst Aide Sub
22,409
44,844
0
267,076
20,521
33,287
0
288,132
12,404
26,116
96
206,370
0
101,100
0
280,978
0
1,100
0
27,750
0
-100,000
0
-253,228
516210
516999
516
Supplements
8,316
619,905
628,221
8,870
777,008
785,878
67
539,311
539,377
76,000
353,282
429,282
0
328,920
328,920
-76,000
-24,362
-100,362
517210
517320
517333
517340
517471
517510
517
Teacher SRP
Psychologist SRP
Educational Diagnostician SRP
Social Worker SRP
Center Based Educator SRP
Inst Aide SRP
32,936
798
15,166
31,215
10,150
0
90,264
10,259
0
0
0
0
0
10,259
73,255
0
0
0
0
16,494
89,749
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
519007
519008
519998
519999
519
Sick Leave Payout
Personal Day Payout
Salary Lapse
Other Salaries
Other Salaries
3,552
2,253
0
1,785
7,590
0
0
0
0
0
0
0
0
3,460
3,460
0
0
-276,694
0
-276,694
0
0
-250,000
0
-250,000
0
0
26,694
0
26,694
51
Personal Services
14,229,449
15,581,506
13,854,379
13,929,420
14,226,154
296,734
521000
521
FICA Expense
Social Security
1,014,473
1,014,473
1,105,978
1,105,978
978,845
978,845
1,073,024
1,073,024
1,113,891
1,113,891
40,867
40,867
522100
522110
522111
522200
522
VRS Retirement
Retirement
1,370,341
0
72,532
274,865
1,717,738
2,050,350
0
147,486
53,171
2,251,006
1,402,447
2,963
133,759
273,231
1,812,399
1,975,216
0
3,000
0
1,978,216
2,005,542
0
0
0
2,005,542
30,326
0
-3,000
0
27,326
523010
523040
523045
523070
523
Anthem Ins Active
Healthkeepers
Dental Ins Active
Health Premiums
0
1,635,946
0
43,370
1,679,315
0
1,817,482
0
45,461
1,862,944
1,117,411
530,826
19,271
32,956
1,700,464
0
1,737,673
0
0
1,737,673
2,114,252
0
0
35,420
2,149,672
2,114,252
-1,737,673
0
35,420
411,999
524100
524
33,870
33,870
158,164
158,164
143,432
143,432
151,078
151,078
157,851
157,851
6,773
6,773
525000
525
0
0
0
0
99
99
0
0
0
0
0
0
527001
527002
527003
527
1,066
118,307
70
119,443
3,087
68,955
0
72,042
3,567
102,448
650
106,666
80,000
54,061
0
134,061
0
0
0
0
-80,000
-54,061
0
-134,061
52
Employee Benefits
4,564,840
5,450,134
4,741,904
5,074,052
5,426,956
352,904
531100
531200
531300
531308
531500
Mgmt Consulting Svc
Legal Svcs
6,967
14,000
2,219
128,644
0
143,638
0
2,299
62,272
2,352
4,114
21,000
2,767
52,350
850
4,114
21,000
2,028
30,146
0
1,000
21,000
1,326
29,133
0
-3,114
0
-702
-1,013
0
160
FINANCIAL SECTION
Grants Fund
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
531999
531
203,887
355,716
232,471
443,032
203
81,284
5,372
62,660
5,750
58,209
378
-4,451
533200
533248
533299
533
Annual Maint Svc Contract
Office Eq Annual Maint Cont
0
0
5,540
5,540
0
21,455
373,424
394,879
2,582
0
113,360
115,942
0
0
41,890
41,890
0
0
112,000
112,000
0
0
70,110
70,110
534000
534
Transportation Svcs
Transportation Services
4,766
4,766
0
0
0
0
0
0
0
0
0
0
535000
535
Printing & Binding
1,414
1,414
0
0
3,283
3,283
7,613
7,613
4,000
4,000
-3,613
-3,613
536001
536
Media Advertising
Advertising
9,055
9,055
23,468
23,468
-8,306
-8,306
0
0
0
0
0
0
538100
538
7,395
7,395
0
0
0
0
0
0
0
0
0
0
539010
539012
539020
539999
539
Training Svcs
Parent Involvement
400,173
24,382
33,637
763,974
1,222,166
510,914
29,237
39,810
711,039
1,291,000
978,844
29,270
43,304
891,795
1,943,213
409,900
18,700
40,800
713,769
1,183,169
1,037,443
500
55,000
982,854
2,075,797
627,543
-18,200
14,200
269,085
892,628
53
Purchased Services
1,606,051
2,152,379
2,135,416
1,295,332
2,250,006
954,674
541001
541
Incty IST Chgs
Data Processing
0
0
16,010
16,010
23,210
23,210
23,210
23,210
0
0
-23,210
-23,210
542000
542002
542006
542
Fleet Services
0
0
61
61
160
0
0
160
53
378
0
431
800
0
0
800
0
0
0
0
-800
0
0
-800
543000
543
Central Purchasing
21,585
21,585
21,585
21,585
21,585
21,585
21,585
21,585
21,585
21,585
0
0
544000
544
Central Printing
29,691
29,691
30,868
30,868
19,332
19,332
59,075
59,075
29,975
29,975
-29,100
-29,100
546010
546100
546
Incty Sch Bus Chgs
90,670
60,450
151,120
122,685
60,450
183,135
141,665
60,450
202,115
171,350
60,450
231,800
327,547
60,450
387,997
156,197
0
156,197
54
Internal Services
202,457
251,758
266,672
336,470
439,557
103,087
552100
552300
552320
552330
552
Postal Svcs
Telecommunications
Communications
2,645
1,514
0
1,806
5,965
3,008
1,373
2,993
1,755
9,129
1,891
597
2,850
1,226
6,564
750
60
600
4,200
5,610
10,500
10,000
3,600
931
25,031
9,750
9,940
3,000
-3,269
19,421
554220
554
Facility Rental
Leases/Rentals
144
144
336
336
348
348
0
0
0
0
0
0
161
FINANCIAL SECTION
Grants Fund
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
555100
555200
555410
555500
555600
555800
555
Mileage
Air Fares
Registration Fees
Tolls Parking
Misc Travel Exp
Travel
27,918
0
8,706
19,441
6
495,003
551,074
22,322
700
379
15,383
3
384,690
423,476
31,109
0
2,409
26,389
0
247,823
307,730
34,600
0
0
15,280
0
185,529
235,409
39,100
0
0
18,000
0
167,700
224,800
4,500
0
0
2,720
0
-17,829
-10,609
556000
556
478
478
0
0
0
0
0
0
0
0
0
0
557110
557
Purchased Services
Public Assistance Payments
0
0
0
0
1,500
1,500
0
0
1,000
1,000
1,000
1,000
558100
558610
558
10,604
940
11,544
6,098
725
6,823
5,438
412
5,850
5,980
0
5,980
10,000
0
10,000
4,020
0
4,020
55
Other Charges
569,205
439,764
321,992
246,999
260,831
13,832
560010
560013
560020
560021
560042
560120
560123
560133
560134
560135
560140
560141
560160
560990
560
Office Supplies
Food
Medical Supplies
Books Subscriptions
Inst Supplies
Training Supplies
Exp Software
Textbooks
Other Materials And Supplies
Supplies
30,672
39
8,196
46,155
5,417
250,130
0
897,217
0
0
2,280
517,335
7,118
0
1,764,559
21,416
0
6,234
53,578
1,258
279,968
0
1,226,542
0
0
7,420
238,276
43,602
0
1,878,293
14,083
1,130
47
37,109
333
169,129
0
424,813
37
1,793
5,790
183,570
57,764
131
895,729
20,000
0
0
12,100
5,000
254,000
0
467,792
0
0
20,089
413,047
58,500
0
1,250,528
16,200
0
0
41,480
0
12,950
3,000
1,074,804
0
0
36,500
84,000
66,000
0
1,334,934
-3,800
0
0
29,380
-5,000
-241,050
3,000
607,012
0
0
16,411
-329,047
7,500
0
84,406
561010
561070
561160
1,515
2,515
519
0
1,099,063
520
0
0
0
0
68,000
0
0
1,000
0
0
-67,000
0
561
Exp Mach And Equip
Expendable Equipment
Replacement
4,549
1,099,582
0
68,000
1,000
-67,000
562020
562070
562080
562160
562
0
1,806,831
106,692
22,934
1,936,458
3,873
1,262,243
59,020
69,761
1,394,898
16,134
723,304
110,613
12,675
862,727
11,800
575,435
168,055
49,181
804,471
4,000
530,000
71,000
19,541
624,541
-7,800
-45,435
-97,055
-29,640
-179,930
564010
564
Fund Balance Funded
102,818
102,818
178,349
178,349
1,245,883
1,245,883
36,728
36,728
515,781
515,781
479,053
479,053
56
3,808,384
4,551,122
3,004,339
2,159,727
2,476,256
316,529
582010
582070
582075
582080
582091
Capital Bus Add
13,097
220,537
1,000,950
28,658
167,732
0
536,332
0
35,613
89,890
11,787
22,876
0
38,045
0
0
0
0
20,000
0
0
0
0
20,640
0
0
0
0
640
0
162
FINANCIAL SECTION
Grants Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
1,430,974
661,835
72,708
20,000
20,640
640
58
Capital Outlay
1,430,974
661,835
72,708
20,000
20,640
640
618800
618
Trf To Sch Cip Fund
281
281
0
0
0
0
1,800,000
1,800,000
1,800,000
1,800,000
0
0
61
Transfers
281
0
0
1,800,000
1,800,000
0
26,411,640
29,088,498
24,397,411
24,862,000
26,900,400
2,038,400
Object
Description
582
Total Grants Fund
163
FINANCIAL SECTION
FEDERAL FOOD SERVICES FUND SUMMARY
Revenues by Source
Description
Local
State
Federal
Beginning Balance
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
8,500,418
318,115
8,192,645
16,270,156
7,948,860
346,770
8,796,927
15,935,538
7,735,693
358,700
9,183,124
15,463,509
11,042,850
413,050
10,065,000
-
13,544,300
394,500
11,517,800
-
2,501,450
-18,550
1,452,800
-
33,281,334
33,028,095
32,741,026
21,520,900
25,456,600
3,935,700
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
33,098,933
182,401
33,281,334
32,812,642
215,453
33,028,095
32,437,066
303,960
32,741,026
21,137,100
383,800
21,520,900
25,202,200
254,400
25,456,600
4,065,100
-129,400
3,935,700
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
929,512
31,607,134
562,287
182,401
33,281,334
1,106,445
31,503,227
202,970
215,453
33,028,095
1,075,682
31,170,165
191,219
303,960
32,741,026
1,155,653
19,291,374
690,073
383,800
21,520,900
1,395,836
23,240,526
565,838
254,400
25,456,600
240,183
3,949,152
-124,235
-129,400
3,935,700
FY15 to FY16
Difference
Category Description
65
68
Food Services
Total Federal Food Services Fund
Function Description
65100
Food Service Fed Operating
65200
FS - Fed Cafeteria Operations
65300
Food Service Vending
68700
Technology Food Service
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
108,594
67,297
257,819
0
52,639
132,307
107,113
40,325
1,374,937
2,141,032
111,008
68,090
206,175
22,938
53,260
134,421
113,701
5,179
1,345,556
2,060,329
116,594
71,517
314,904
35,795
55,940
140,604
112,021
0
1,450,555
2,297,929
118,935
72,952
329,466
36,514
118,507
143,426
158,607
26,184
1,641,288
2,645,879
121,314
74,411
398,727
37,244
109,884
146,295
208,854
26,708
2,251,662
3,375,099
2,379
1,459
69,261
730
-8,623
2,869
50,247
524
610,374
729,220
Food Svc Manager OT
127,782
5,762
133,544
135,763
6,095
141,858
122,437
3,966
126,403
145,000
7,000
152,000
176,450
8,550
185,000
31,450
1,550
33,000
513930
513940
513
Food Svc Manager PT
Food Svc Worker PT
7,041
1,505,980
1,513,022
20,357
1,448,364
1,468,721
1,850
1,408,684
1,410,534
23,000
1,889,615
1,912,615
4,215
2,811,822
2,816,037
-18,785
922,207
903,422
514300
514350
514500
514930
514940
514
Sys Analyst Programmer Temp
Clerical Temp
368
0
5,499
20,140
39,493
65,500
0
4,474
10,311
26,096
33,622
74,503
0
0
33,471
46,494
66,135
146,101
0
0
15,000
35,000
60,000
110,000
0
0
33,000
65,100
49,800
147,900
0
0
18,000
30,100
-10,200
37,900
Object
Description
511150
511160
511170
511300
511350
511370
511500
511610
511930
511
Director FT
Asst Director FT
Supervisor FT
Accountant Auditor
Clerical FT
Trades Crafts FT
Food Svc Manager FT
512000
512930
512
164
FINANCIAL SECTION
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
515940
515
Food Svc Worker Sub
139,649
139,649
152,877
152,877
158,891
158,891
165,000
165,000
193,000
193,000
28,000
28,000
516930
516
Supplements
19,231
19,231
7,224
7,224
12,927
12,927
25,000
25,000
44,150
44,150
19,150
19,150
517170
517930
517
Supervisor SRP
0
0
0
17,000
19,031
36,032
0
0
0
0
0
0
0
0
0
0
0
0
519006
519007
519008
519
Annual Leave Payout
Sick Leave Payout
Personal Day Payout
Other Salaries
0
0
1,135
1,135
2,795
6,019
3,304
12,118
0
6,423
963
7,386
5,000
7,500
8,000
20,500
5,000
10,000
2,500
17,500
0
2,500
-5,500
-3,000
51
Personal Services
4,013,113
3,953,662
4,160,172
5,030,994
6,778,686
1,747,692
521000
521
FICA Expense
Social Security
289,054
289,054
285,506
285,506
304,198
304,198
382,596
382,596
472,645
472,645
90,049
90,049
522100
522110
522111
522200
522
VRS Retirement
Retirement
241,854
0
11,160
0
253,014
321,142
0
20,600
102,844
444,585
263,861
302
22,774
0
286,936
400,714
0
0
0
400,714
491,504
0
0
0
491,504
90,790
0
0
0
90,790
523010
523040
523070
523
Anthem Ins Active
Healthkeepers
Dental Ins Active
Health Premiums
0
377,992
9,983
387,976
0
393,898
9,606
403,504
295,147
119,691
7,903
422,741
0
427,055
0
427,055
524,150
0
9,130
533,280
524,150
-427,055
9,130
106,225
524100
524
5,830
5,830
24,731
24,731
27,016
27,016
31,487
31,487
40,164
40,164
8,677
8,677
525000
525
0
0
0
0
9
9
0
0
0
0
0
0
527001
527002
527003
527
9,497
156,012
167
165,675
41,052
263,306
6,439
310,796
46,313
181,602
13,715
241,630
55,000
275,000
8,500
338,500
55,000
275,000
0
330,000
0
0
-8,500
-8,500
52
Employee Benefits
1,101,549
1,469,123
1,282,532
1,580,352
1,867,593
287,241
531300
531306
531
Mgmt Consulting Svc
Consultant Svcs
383
0
383
387
0
387
474
34,231
34,705
400
0
400
500
0
500
100
0
100
533102
533105
533112
533131
533151
533199
533231
533299
533
Bldg Repair Maint
Hvac Repair Maint
Painting Repair Maint
Other Repair Maint
Hvac Annual Maint Contract
0
0
0
919
0
370
0
275
1,564
21,769
0
1,265
1,507
3,888
0
286
6,547
35,262
0
132
1,676
857
0
0
131
3,135
5,931
0
0
0
1,800
0
0
350
1,804
3,954
0
0
0
1,500
0
850
1,250
13,616
17,216
0
0
0
-300
0
850
900
11,812
13,262
165
FINANCIAL SECTION
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Printing & Binding
7,153
7,153
18,955
18,955
14,260
14,260
22,000
22,000
18,500
18,500
-3,500
-3,500
536001
536002
536
Media Advertising
Other Advertising
Advertising
377
1,170
1,547
553
0
553
9,540
703
10,243
600
0
600
12,500
2,000
14,500
11,900
2,000
13,900
537000
537
Laundry And Drycleaning Svcs
Laundry & Drycleaning
456
456
560
560
1,662
1,662
650
650
2,450
2,450
1,800
1,800
539002
539040
539999
539
Fingerprinting Fees
Food Processing
1,813
449,265
233,676
684,754
4,329
485,191
238,969
728,490
7,215
429,893
206,507
643,615
6,500
550,000
290,000
846,500
12,000
450,000
340,800
802,800
5,500
-100,000
50,800
-43,700
53
Purchased Services
695,854
784,207
710,417
874,104
855,966
-18,138
542000
542006
542
Fleet Services
4,249
6,534
10,783
16,698
9,119
25,817
4,546
9,042
13,588
25,000
13,500
38,500
5,500
11,000
16,500
-19,500
-2,500
-22,000
544000
544
Central Printing
13,995
13,995
18,552
18,552
11,735
11,735
8,200
8,200
16,000
16,000
7,800
7,800
545010
545
Risk Management
8,340
8,340
8,324
8,324
8,324
8,324
9,500
9,500
16,246
16,246
6,746
6,746
546030
546031
546
965,760
10,551
976,311
1,128,731
10,994
1,139,725
1,191,652
10,799
1,202,451
1,350,000
0
1,350,000
1,519,000
51,009
1,570,009
169,000
51,009
220,009
54
Internal Services
1,009,429
1,192,418
1,236,098
1,406,200
1,618,755
212,555
552100
552300
552320
552
Postal Svcs
Telecommunications
Communications
7,570
162
7,026
14,758
6,930
132
9,418
16,481
5,779
278
6,870
12,928
8,000
6,000
18,500
32,500
6,500
850
8,100
15,450
-1,500
-5,150
-10,400
-17,050
554200
554220
554240
554
Bldg Rent Or Lease
Facility Rental
Cold Storage Facility Rental
Leases/Rentals
624,966
5,050
0
630,016
784,327
5,050
0
789,377
739,824
5,050
3,110
747,985
776,793
6,500
0
783,293
1,000,000
23,500
15,000
1,038,500
223,207
17,000
15,000
255,207
555100
555200
555320
555410
555500
555700
555800
555
Mileage
Lodging
Air Fares
Registration Fees
Meals Per Diem
Misc Travel Exp
Travel
20,834
5,180
15,283
6,368
9,715
2,020
10,470
69,869
24,379
0
15,274
6,896
9,895
0
13,099
69,543
29,748
0
18,029
6,359
9,820
0
16,241
80,198
30,000
0
45,000
0
5,000
0
8,500
88,500
37,300
0
26,500
8,500
11,500
19,500
1,500
104,800
7,300
0
-18,500
8,500
6,500
19,500
-7,000
16,300
558100
558300
558610
558
Refunds
487
0
0
487
389
0
0
389
466
1
83
550
0
0
0
0
0
0
0
0
0
0
0
0
Object
Description
535000
535
166
FINANCIAL SECTION
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
559100
559
184,464
184,464
175,383
175,383
172,257
172,257
195,000
195,000
0
0
-195,000
-195,000
55
Other Charges
899,595
1,051,173
1,013,917
1,099,293
1,158,750
59,457
560010
560020
560021
560023
560040
560042
560053
560070
560096
560110
560111
560120
560121
560140
560141
560143
560149
560
Office Supplies
Food
Usda Donated Foods
Medical And Lab Supplies
Medical Supplies
Janitorial Supplies
Repair Maint Supply
Vehicle Parts
Uniforms
Footware
Books Subscriptions
Printing Supplies
Exp Software
Safety Supplies
Chemicals
Supplies
66,369
4,377
5,298,929
909,033
0
0
17,289
2,362
0
45,276
3,369
844
0
533,680
7,144
0
4,593
6,893,264
66,409
2,341
5,628,162
1,023,725
0
0
32,789
3,324
0
36,599
4,529
1,920
0
600,821
19,237
0
0
7,419,854
87,890
4,731
5,312,259
1,073,642
90
2,138
134,333
1,580
4,795
36,734
0
2,409
1,163
541,123
11,401
1,787
0
7,216,073
77,500
3,500
6,600,000
1,150,000
0
0
20,000
0
0
50,000
5,700
2,500
0
750,000
45,000
0
0
8,704,200
98,500
5,000
8,116,200
1,050,800
0
0
197,100
9,500
0
62,500
0
1,000
0
709,100
60,000
0
0
10,309,700
21,000
1,500
1,516,200
-99,200
0
0
177,100
9,500
0
12,500
-5,700
-1,500
0
-40,900
15,000
0
0
1,605,500
561002
561010
561020
561021
561040
561070
561080
561
Exp Mach And Equip
Exp Telecom Equip Rpl
0
30,794
12,372
9,515
4,263
23,109
335,363
415,416
66,045
17,787
77,066
31
1,858
39,014
9,494
211,296
0
0
194,226
2,680
0
138,046
5,956
340,908
70,000
45,000
16,000
0
0
85,000
7,500
223,500
0
50,000
95,000
1,500
500
55,450
0
202,450
-70,000
5,000
79,000
1,500
500
-29,550
-7,500
-21,050
562020
562021
562070
562080
562160
562
580
0
977
0
0
1,557
24,217
0
11,213
0
7,783
43,213
67,573
4,956
8,843
0
0
81,371
20,000
0
55,000
170,000
0
245,000
3,900
0
21,500
0
0
25,400
-16,100
0
-33,500
-170,000
0
-219,600
564010
564
Fund Balance Funded
17,951,936
17,951,936
15,600,949
15,600,949
14,991,481
14,991,481
101,257
101,257
0
0
-101,257
-101,257
56
25,262,173
23,275,312
22,629,833
9,273,957
10,537,550
1,263,593
581010
581020
581050
581070
581080
581
15,415
0
0
0
166,325
181,740
0
0
69,357
11,874
438,096
519,327
59,381
353,933
0
0
0
413,313
0
0
0
250,000
650,000
900,000
2,589,300
0
0
0
0
2,589,300
2,589,300
0
0
-250,000
-650,000
1,689,300
582010
582020
582050
582070
582
Capital Furniture Fixture Add
Capital Passengr Vehicle Add
52,537
0
0
29,615
82,152
0
142,509
43,608
0
186,117
6,303
0
0
0
6,303
105,000
0
0
0
105,000
50,000
0
0
0
50,000
-55,000
0
0
0
-55,000
167
FINANCIAL SECTION
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
Bldg Improv
Capital Other
35,729
35,729
10,165
10,165
0
0
350,000
350,000
0
0
-350,000
-350,000
58
Capital Outlay
299,621
715,609
419,616
1,355,000
2,639,300
1,284,300
618800
618
Trf To Sch Cip Fund
0
0
586,590
586,590
1,288,442
1,288,442
901,000
901,000
0
0
-901,000
-901,000
61
Transfers
0
586,590
1,288,442
901,000
0
-901,000
33,281,334
33,028,095
32,741,026
21,520,900
25,456,600
3,935,700
Object
Description
584121
584
168
FINANCIAL SECTION
NON-FEDERAL FOOD SERVICES FUND SUMMARY
Revenues by Source
Description
Local
Federal
Transfers
Beginning Balance
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY15 to FY16
Difference
FY2016
Adopted
4,581,081
2,306,974
4,496,789
1,979,319
4,563,637
1,407
1,957,096
4,838,000
-
-
-4,838,000
-
6,888,055
6,476,108
6,552,141
4,838,000
-
-4,838,000
FY2013
FY2014
FY2015
FY2016
FY15 to FY16
Category
Actuals
Actuals
Actuals
Adopted
Adopted
Difference
6,888,055
6,476,108
6,552,141
4,838,000
-
-4,838,000
6,888,055
6,476,108
6,552,141
4,838,000
-
-4,838,000
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
FY15 to FY16
Difference
Non - Fed Food Ser Operating
Non - Fed FS Vending
6,328,999
559,056
6,069,238
406,870
6,157,379
394,762
4,421,633
416,367
-
-4,421,633
-416,367
Total Non-Federal Food Service Fund
6,888,055
6,476,108
6,552,141
4,838,000
-
-4,838,000
65
Description
FY2012
Food Services
Total Non-Federal Food Service Fund
Function Description
65210
65310
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
511930
511
Food Svc Manager FT
431,386
431,386
448,628
448,628
416,433
416,433
568,518
568,518
0
0
-568,518
-568,518
512000
512930
512940
512
Food Svc Manager OT
Food Svc Worker OT
49,631
3,397
0
53,028
43,432
3,215
248
46,895
51,947
1,533
0
53,480
47,600
2,725
250
50,575
0
0
0
0
-47,600
-2,725
-250
-50,575
513930
513940
513
Food Svc Manager PT
Food Svc Worker PT
2,994
532,728
535,722
5,040
531,338
536,378
735
560,883
561,619
2,250
849,764
852,014
0
0
0
-2,250
-849,764
-852,014
514930
514940
514
17,479
23,598
41,077
5,085
21,332
26,417
11,209
10,050
21,259
1,200
1,000
2,200
0
0
0
-1,200
-1,000
-2,200
515940
515
Food Svc Worker Sub
34,960
34,960
26,726
26,726
34,720
34,720
30,900
30,900
0
0
-30,900
-30,900
516930
516
Supplements
30,954
30,954
10,530
10,530
18,977
18,977
9,300
9,300
0
0
-9,300
-9,300
517930
517
0
0
0
0
9,616
9,616
0
0
0
0
0
0
169
FINANCIAL SECTION
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
0
0
0
0
253
253
16,824
0
16,824
0
0
0
0
0
0
0
0
0
1,127,126
1,095,827
1,132,928
1,513,507
0
-1,513,507
FICA Expense
Social Security
81,744
81,744
78,894
78,894
82,393
82,393
110,955
110,955
0
0
-110,955
-110,955
522100
522111
522200
522
VRS Retirement
Retirement
49,335
1,668
0
51,003
67,623
3,111
0
70,734
51,054
2,895
20,237
74,187
79,525
0
0
79,525
0
0
0
0
-79,525
0
0
-79,525
523010
523040
523045
523070
523
Anthem Ins Active
Healthkeepers
Dental Ins Active
Health Premiums
0
119,921
0
2,940
122,862
0
138,050
0
3,059
141,109
86,633
31,512
1,667
2,176
121,987
0
140,389
0
0
140,389
0
0
0
0
0
0
-140,389
0
0
-140,389
524100
524
1,136
1,136
5,375
5,375
5,243
5,243
6,766
6,766
0
0
-6,766
-6,766
527001
527002
527
8,007
11,832
19,838
6,332
6,481
12,813
6,205
109,983
116,188
0
0
0
0
0
0
0
0
0
52
Employee Benefits
276,583
308,925
399,997
337,635
0
-337,635
531700
531
Tech Svcs
0
0
0
0
2,920
2,920
0
0
0
0
0
0
533112
533131
533199
533299
533
Hvac Repair Maint
Other Repair Maint
0
0
0
550
550
225
0
0
4,420
4,645
0
286
469
7,319
8,074
0
0
0
2,650
2,650
0
0
0
0
0
0
0
0
-2,650
-2,650
539999
539
161,810
161,810
139,717
139,717
118,222
118,222
140,658
140,658
0
0
-140,658
-140,658
53
Purchased Services
162,360
144,362
129,216
143,308
0
-143,308
546030
546031
546570
546
Incty Janitorial Svc
350,411
31,834
2,875
385,120
316,792
37,503
0
354,294
350,521
36,981
0
387,502
329,000
38,660
0
367,660
0
0
0
0
-329,000
-38,660
0
-367,660
54
Internal Services
385,120
354,294
387,502
367,660
0
-367,660
551100
551210
551
Electric Svcs
Heating Natural Gas
Utilities
13,257
1,098
14,355
14,060
1,452
15,512
12,792
1,429
14,221
13,500
1,400
14,900
0
0
0
-13,500
-1,400
-14,900
Object
Description
519007
519008
519
Sick Leave Payout
Personal Day Payout
Other Salaries
51
Personal Services
521000
521
170
FINANCIAL SECTION
Object
Description
FY2012
Actuals
FY2013
Actuals
FY2014
Actuals
FY2015
Adopted
FY2016
Adopted
Difference
554200
554
Bldg Rent Or Lease
Leases/Rentals
301,899
301,899
345,215
345,215
335,709
335,709
230,707
230,707
0
0
-230,707
-230,707
555100
555
Mileage
Travel
4,624
4,624
5,746
5,746
5,574
5,574
4,480
4,480
0
0
-4,480
-4,480
558300
558
Refunds
0
0
46,399
46,399
29,516
29,516
0
0
0
0
0
0
559100
559
88,575
88,575
92,381
92,381
99,158
99,158
93,100
93,100
0
0
-93,100
-93,100
55
Other Charges
409,453
505,253
484,179
343,187
0
-343,187
560010
560021
560053
560070
560110
560111
560140
560
Office Supplies
Food
Janitorial Supplies
Repair Maint Supply
Uniforms
Footware
Supplies
176
1,887,677
2,883
45
14,784
883
123,237
2,029,684
583
1,892,653
5,598
63
11,757
1,071
118,948
2,030,674
15
1,862,091
29,509
0
10,232
0
124,749
2,026,595
0
1,960,400
2,360
0
6,350
200
126,130
2,095,440
0
0
0
0
0
0
0
0
0
-1,960,400
-2,360
0
-6,350
-200
-126,130
-2,095,440
561002
561020
561070
561080
561
0
0
7,090
82,518
89,608
4,275
11,187
0
0
15,463
0
11,227
5,190
0
16,417
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
562020
562080
562160
562
0
0
0
0
0
0
0
0
10,700
0
0
10,700
0
20,000
15,000
35,000
0
0
0
0
0
-20,000
-15,000
-35,000
564010
564
Fund Balance Funded
2,266,891
2,266,891
1,651,663
1,651,663
1,934,875
1,934,875
2,263
2,263
0
0
-2,263
-2,263
56
4,386,183
3,697,799
3,988,586
2,132,703
0
-2,132,703
581020
581080
581
0
74,448
74,448
0
45,399
45,399
29,733
0
29,733
0
0
0
0
0
0
0
0
0
582010
582
66,782
66,782
0
0
0
0
0
0
0
0
0
0
58
Capital Outlay
141,230
45,399
29,733
0
0
0
618800
618
Trf To Sch Cip Fund
0
0
324,248
324,248
0
0
0
0
0
0
0
0
61
Transfers
0
324,248
0
0
0
0
6,888,055
6,476,108
6,552,141
4,838,000
0
-4,838,000
Total Non-Federal Food Services Fund
171
FINANCIAL SECTION
APPROPRIATION CATEGORIES AND OBJECTS OF EXPENSE AND REVENUES
Accounting Hierarchy for Expenditures:
Section 22.1-115 of the code of Virginia sets forth requirements for system of accounting, statements of funds available, classification
of expenditures.
The State Board, 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, state and local, and the treasurer or other fiscal agent of each school division shall render
each month to the school board a statement of the funds in his hands available for school purposes. The Board shall prescribe the
following major classifications for expenditures of school funds: (i) instruction, (ii) administration, attendance and health, (iii) pupil
transportation, (iv) operation and maintenance, (v) school food services and other noninstructional operations, (vi) facilities, (vii) debt
and fund transfers, (viii) technology, and (ix) contingency reserves.
Building on this requirement, the following is the hierarchy for Chesterfield County Public Schools expenditures:
1) Funds
2) Appropriation Categories
3) Functions
4) Programs/locations
5) Objects of Expense - Object codes are used to specify the actual service or item procured by the school division. This level of detail
provides accurate accounting of expenditures within the various school and central office budgets.
Description of School Funds:
The FY2016 financial plan for Chesterfield County Public Schools is comprised of four funds. These funds are described in summary
below and in much greater detail throughout this document.
Operating Fund: This fund totals $581,100,000 and 6,976.2 full-time equivalent positions or FTEs for FY2016 and finances the
majority of the division’s daily operating functions. Nearly 100% of the revenue supporting this fund is derived from state and local
sources, primarily state aid, sales tax and the county transfer.
Grants Fund: funding is received to support this fund from both the state and federal governments, as well as from public and
private organizations. The estimate for FY2016 for the grants fund is $26,900,400 including 322.0 full-time equivalents (FTEs). In
total, CCPS receives funding from approximately 36 grant sources on an ongoing annual basis. This funding supports programs such
as the Individuals with Disabilities Education Act (IDEA), Title I, Title II, Title V, Headstart, Drug-free Schools. Governor’s Technology
Initiative, Carl Perkins Vocational Education and Adult Education.
Federal Food Services Fund: Chesterfield County Public Schools operates a federal school lunch program in all schools. Federal
and state funds are received as well as revenue from sale of meals. State revenue is received for the State's share of the Federal
program. This fund is not supported by County resources. Federal revenue is distributed based on the number of breakfasts and
lunches served in the participating schools. Planned expenditures of $25,456,600 and 509.0 FTEs in FY2016 include all operating
and administrative costs for all K-12 food services, including a transfer to the School Operating Fund annually to partially offset the
cost of building usage. A breakfast program is also available in all of our elementary and middle schools.
Capital Improvement Fund: This fund supports construction and renovation projects, major maintenance for our facilities, and the
technology plan. The budget for this fund generally spans five years; however, the current CIP adopted for FY2016 is part of a 9-year
plan. Funding sources include debt proceeds, funding from the governor’s state technology initiative and pay-as-you go cash
funding.
172
FINANCIAL SECTION
SUMMARY OBJECT CODE DEFINITIONS:
51 Series – Personnel
The 51 series of object codes (511110 – 519999) includes salaries and wages for employees of the school division as well as
overtime expenditures, supplements, and other allowances. The 3rd digit of the object code determines full-time, part-time, temporary,
etc. as follows: 1 = Full-time, 2 = Overtime, 3 = Part-time, 4 = Temporary, 5 = Substitute, 6 = Supplemental Pay, 7 = SRP.
52 Series – Benefits
The 52 series object classification codes are used for payment of benefits provided as part of an employee’s overall compensation
and includes FICA, pensions, insurance, and allowances.
53 Series – Contractual Services
The 53 series of object classification codes are used for contractual services to institutions and to individuals.
54 Series – Internal Charges
The 54 series object classification codes are charges from one activity/element of the local government to another for the use of
intragovernmental services such as purchasing, risk management, fleet maintenance, and accounting.
55 Series – Other Charges
The 55 series of object classification codes are used for the procurement of other services such as travel, utilities, rentals and
registration fees.
56 Series – Supplies and Materials
The 56 series of object classification codes are used for the procurement of instructional and general use supplies and materials of all
types with a per-item cost up to $4,999.
57 Series – Payment to Joint Operations
These are payments for operations that are jointly operated by two or more local governments. An operation is jointly operated if the
local governments has responsibility for ownership and policymaking.
58 Series – Capital Outlay
The 58 series of object classification codes are used for the procurement of all additional and replacement items of a capital outlay
nature. As a general rule, capital outlay items are those that have a useful life of several years, and have a per-item cost of at least
$5,000.
59 Series - Other Uses of Funds
The 59 series of object codes denotes other uses of funds such as redemption of principal and interest on long-term debt as well as
lease-purchase payments.
61 Series – Transfers Out
The 61 series of object codes are used to classify transfers out of the operating fund to other funds such as matching funds for grants
and reserve set-aside for capital projects.
173
FINANCIAL SECTION
REVENUE OBJECT CODE DEFINITIONS:
LOCAL REVENUE
The Board of Supervisors appropriates a number of miscellaneous revenue sources such as facility rentals, tuition and student fees.
These sources are described below.
Room Rental
Many of the schools in Chesterfield County are used by faith-based organizations, dance companies, non-school sports programs,
and boy and girl scout troops. These funds partially offset the costs of custodial services and utilities.
Management Charges
CIP Management Charges are incurred to offset the expenditures of the CIP Administration Office for oversight of various
construction projects.
Student Parking Fees
CCPS charges fees to high school students who choose to drive personal vehicles to school. The schools retain $5.00 per student
fee to cover the cost of parking decals, and the remaining funds are a general revenue source for the operating fund.
Chromebook Fees
Beginning in FY2015, CCPS will implement the first phase of the Chromebook Initiative, providing all middle school students with a
Chromebook. Each student will pay a $50.00 fee. $25.00 of this fee will be retained in the operating funds for costs associated with
lost cords, damages to equipment, etc., while the other $25.00 will be transferred to the CIP fund to help offset the cost of the
initiative.
Print Shop Charges
The CCPS Print Shop is located in the Chesterfield Tech Center at Courthouse and provides printing services for schools and
departments, as well as some County offices.
Food Service Use of Buildings
The food services funds are charged for use of school buildings annually. The amount charged is determined by the allowable
unrestricted Indirect Recovery Rate set by the VDOE annually.
Tuition - Other Localities
Tuition is charged for Virginia students who do not reside in Chesterfield County but who have been approved to attend Chesterfield
County Public Schools in accordance with the Code of Virginia, Chapter 22, Section 22.1-6.
Tuition - Summer Session
Summer Session tuition rates are set prior to the beginning of the summer school session each year. These funds offset a portion of
the costs of the various programs offered in summer school.
Tuition - Summer Online Learning
Online summer courses are offered to CCPS students, as well as students from other localities. These funds offset the costs
associated with the summer program.
Tuition - Driver's Education
County students who enroll in a driver's education course are assessed a fee.
Adult Education
The Adult Education program collects fees and tuition in support of its various programs, including the nursing program and
alternative day school classes.
174
FINANCIAL SECTION
Sale of Equipment
Funds are received from the sale of obsolete equipment, vehicles, and textbooks by the School Division.
Postage Sales
The Chesterfield County Public School mailroom processes all mail for the County and the Schools.
Field Trip Transportation Charges
Chesterfield County school buses are used throughout the school year for a variety of field and athletic trips.
Donations
CCPS receives donated funds from outside organizations, as well as individual school's activity funds for various expenses
throughout the year.
Reimbursed Services
CCPS receives reimbursements for various expenditures throughout the year, such as Wellness, Recertification, COBRA insurance,
and personnel expenditures covered by School Activity Funds.
Miscellaneous Revenue
Funds are received annually for ERATE (a federal program sponsored by the Federal Communications Commission (FCC) to provide
discounts for telecommunication services) and Anthem health insurance refunds.
Insurance Recovery
Schools and departments file for losses or damages to property and materials, then pay for repairs or replacements. CCPS receives
funds from Risk Management to reimburse for those repairs or replacements.
FEDERAL REVENUE
Federal revenue in the operating fund consists of general funds that are paid directly to the school division for the operation of
instructional programs. These funding sources constitute a small portion of the total operating fund. All Federal funds, except Impact
Aid, are also appropriated by the General Assembly through the Appropriation Act and administered by DOE.
Impact Aid
Chesterfield County Public Schools receives Federal funds from the Federal Department of Education based on information submitted
annually as a local education agency (LEA) that serves significant numbers of federally connected children.
Junior Reserve Officers’ Training Corps (JROTC)
Chesterfield County Public Schools receives funds from the federal government for our participation in Junior Reserve Officer's
Training Corps at five of our high schools. The Air Force program is offered at Monacan High School, the Naval program at James
River High School, and the Army program at Midlothian, Meadowbrook and Thomas Dale High Schools. The funds received help
offset salaries for administrators of this program.
175
FINANCIAL SECTION
COUNTY REVENUE
County General Fund Transfer
The Chesterfield County General Fund Transfer supports the School Division's operations and debt service.
Prior Year Fund Balance
In recent years, the school division has been dependent on the appropriation by the Board of Supervisors of prior year remaining
balance to fully fund the annual operating budget. Dependency on this funding source, at one time as much as $12 million, has been
decreasing which is a priority in the five-year plan.
Beginning Balance
As required by County Government, Chesterfield County Public Schools' budgets $1,000,000 as a beginning balance annually.
STATE REVENUE
State funding is provided to local school divisions through the Direct Aid to Public Education budget in the Appropriation Act. The
General Assembly appropriates the funds and the Department of Education is charged with administering the funds. Funding is
provided in these five major categories which are described in more detail below:
I.
II.
III.
IV.
V.
I.
Standards of Quality (SOQ) including State Sales Tax
Incentive Programs
Categorical Programs
Programs funded with Lottery Proceeds
Supplemental Programs
Standards of Quality Funding
The Virginia Constitution requires the Board of Education to formulate the Standards of Quality for public schools. The General
Assembly may revise the SOQ, determines the cost of the SOQ, and apportions the cost between the state and localities. The SOQ
is established in the Virginia Constitution as the “minimum educational program” school divisions must provide. The specific
requirements of the SOQ are set forth in the Code of Virginia and the Appropriation Act and include programs and staffing. State
funding must be matched by the locality (“required local effort”) and is primarily based on the Composite Index.
Funding for the Standards of Quality is provided through a number of accounts, mostly on a per student (in average daily
membership) basis. These accounts include:
Basic Aid (including health care)
Special Education
Career & Technical Education
Prevention, Intervention, and
Remediation
Gifted Education
English as a Second Language
Fringe Benefits for funded positions
(VRS, Social Security, Group Life Ins.)
Sales Tax (1.125%)
Textbooks
Early Reading Intervention
Algebra Readiness
The per pupil amounts for these accounts are determined by a very complex formula (commonly referred to as the “JLARC
Methodology” developed in the mid/late 1980s). The methodology recognizes three major components:
1.
2.
3.
Required number of instructional positions based on the staffing standards contained in the SOQ, Appropriation Act, and
Board of Education regulations, with funded salaries and benefits applied to the positions.
Recognized support positions with funded salaries and benefits.
Recognized non-personnel support costs (i.e. utilities, supplies, etc.).
The support position and non-personnel support costs are based mostly on “prevailing costs” (a formula comprised of spending by
local school divisions for these items). Support positions are now capped based on a ratio to funded instructional positions.
Almost all localities hire more instructional positions than those required by the SOQ and funded by the state. Any positions over and
above the required number are funded 100% by the locality.
176
FINANCIAL SECTION
Once per pupil amounts have been determined, apportionment of the costs between the state and locality is based upon the
Composite Index of Locality Ability-to-Pay. This formula is determined by the General Assembly and set forth in the Appropriation
Act. The formula uses three indicators to determine “ability to pay”
1.
2.
3.
True value of real property in the locality (50%)
Virginia adjusted gross income in the locality (40%)
Taxable retail sales in the locality (10%).
To account for varying sizes of localities, each indicator is expressed on a per capita basis (using local population) and weighted 1/3
and on a per student basis (using student enrollment) and weighted 2/3. The composite index value is the proportion of local values
relative to state averages. Each index is adjusted to establish an overall local share of 45% and a state share of 55%. The maximum
index is .8000 (meaning a locality will not have to pay more than 80% of the calculated SOQ costs).
II.
Incentive Funding
Incentive programs are voluntary programs but in order to receive the state funds school divisions must agree to meet the
requirements of the various programs. They must certify that they will offer the program, meet the requirements and provide the
required local effort for those programs. Examples for FY15 include Governor’s Schools, Math/Reading Instructional Specialists,
Early Reading Specialists, Special Education Endorsement Program and Clinical Faculty Program.
III.
Categorical Funding
Programs in this area are primarily driven by state or federal requirements and may exist in some public school divisions and not in
others. Programs are usually targeted to the particular needs of specific student populations such as students that are homebound,
housed in local jails, or in regional detention facilities. Other programs include Virtual Virginia and Adult Education and Literacy.
IV.
Lottery Proceeds Fund
State law requires that revenue from the Lottery Proceeds Fund be designated for public education. To ensure this occurs, funding
for specific programs is included in the Appropriation Act from this Fund. All of these programs are SOQ, Incentive, or Categorical
programs but are included in this category to clearly illustrate that lottery proceeds are being used to support public education.
However, all of these programs were at one time funded with state general fund dollars. Therefore, additional funding was not
provided to public education, rather general fund dollars were freed up to be used for other non-education purposes.
For FY2015 a total of nineteen programs are funded from the Lottery Proceeds Fund. Some are SOQ accounts, such as textbook
funding which is split-funded with the SOQ, SOL Algebra Readiness, Early Reading Intervention, and English as a Second Language.
Others are incentive programs and include K-3 Primary Class Size Reduction and the Virginia Preschool Initiative. Still others are
categorical programs and include the Mentor Teacher Program, School Breakfast Program, and Project Graduation among others.
V.
Supplemental Education Programs
Funding in this category is directed to specific regional programs, selected school divisions or even individuals for specific purposes
and are not available on a statewide basis. Examples include the Virginia Teaching Scholarship Loan Program and National Board
Certification teacher bonuses.
GRANTS FUND REVENUE
The Grants Fund for Chesterfield County Public School is funded primarily with federal revenue. Federal funds supporting education
in the Commonwealth are derived from the U.S. Department of Education and the U.S. Department of Agriculture. Grants from these
entities are provided to the Commonwealth and then passed through to local school divisions for specific purposes. These federal
funds are appropriated by the General Assembly in the Appropriation Act. Grant awards are made to the local school divisions with
payments made on a reimbursement basis.
The federal programs included in the in the FY2016 Budget are:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
177
Elementary and Secondary Education Act (No Child Left Behind – Title 1) - $5,776,700
Individuals with Disabilities Act - $11,100,000
Preschool Handicapped - $193,650
Carl Perkins Act - $585,000
Headstart - $1,121,680
Title II - $1,150,000
Title III - $390,000
st
21 Century Learning - $718,388
WIA (Workforce Investment Act) - $305,000
VCU META - $108,500
Richmond Regional Homeless - $15,000
Adult Education - $370,000
Safe Routes to Schools - $35,000
Virginia Preschool Expansion - $1,415,200
FINANCIAL SECTION
State revenue is included in the FY2016 budget for grants such as the Governor’s Technology Initiative ($1,689,200); Medicaid
($106,200); Project Graduation ($100,000); Foundation for Healthy Youth ($65,350); General Adult Ed and Race to GED ($84,000);
and Jobs for Virginia Graduates ($21,000); Individual Student Alternative Education Plan ($47,152); Peer Tech ($10,000), Teacher
Mentor Grants ($31,640) and Career Switcher ($4,000).
Local funds are also included in the FY2016 budget for grants. These funds include a transfer from the Operating Fund for various
grants of $402,840; and tuition and indirect recovery funds totaling $1,055,000.
FOOD SERVICES REVENUE
Chesterfield County Public Schools included funds totaling $25,456,600 in FY2016 for the operation of the Federal Food Service
program for all schools. The Federal Food Service fund includes Federal Funds of $11,517,800. Those funds support the following
programs:
1.
2.
3.
4.
Federal Breakfast Program - $1,650,000
Federal Fresh Fruits and Vegetables Program - $275,000
Federal Lunch Program - $8,542,000
USDA Program - $1,050,800
State funds of $394,500 are included in the Federal Food Service fund for state programs such as State Breakfast ($203,500) and
State School Lunch ($191,000).
Local funds totaling $13,544,300 are included in the Federal Food Service fund for Sale of Student Lunches ($4,700,000); Pupil
Breakfasts ($550,000); Adult Lunch Sales ($150,000) Ala Carte ($3,142,000); Vending Sales ($700,000); Management Charges
($1,585,000); a Use of Reserves (balances from prior years) of $2,589,300 and other local revenue totaling $128,000.
178
FINANCIAL SECTION
FY2016 ADOPTED BUDGET FUND CHANGES FY2015 TO FY2016
State
State Sales Tax
County
Prior Year savings
Local
Expenditure Revisions and Technical Adjustments
VRS rate change
Out Sourcing Savings (Custodial - 28+ schools)
Chromebook expenses
Building rental (IDC)
matching funds for grants
trades/crafts OT
unanticipated turnover and lag in hiring
bandwidth
GPS system payments
Technical Adjustments
Total Expenditure Revisions and Technical Adjustments
Pay As You Go Capital Reserve
Annualizing Health Care Costs
Health Care Rate Increase
Student Growth
1% Salary Increase
PTR Reduction (.25)
Remediation & Enrichment
Bus Replacements
Other Changes in Service Costs
CSA Increase
Health Nurses
$
567,304,500
$
2,331,700
935,800
10,531,700
(883,700)
880,000
13,795,500
$
$
$
$
$
$
Share in the Health Ins. Rate Inc. - POS plan
PTR Reduction (.25)
additional 1% pay increase
Recruitment Incentive for "hard to Staff" positions
Meadowbrook Specialty Center
Staffing for Autism Program (currently in place at Spring Run and Gates)
Targeted Tuition Reimbursement
Digital Curriculum
Elementary stipends for grade level chairs
179
$
(1,019,700)
(3,655,400)
880,000
(266,300)
(244,800)
(207,500)
(1,036,500)
180,000
202,400
145,700
(5,022,100)
1,705,000
1,100,000
746,000
249,400
3,750,000
1,545,800
500,000
250,000
9,846,200
500,000
283,000
783,000
$
1,051,000
1,545,800
3,750,000
200,000
250,000
120,000
217,600
700,000
229,000
125,000
8,188,400
$
13,795,500
$
581,100,000
FINANCIAL SECTION
Local
Transfers
State
Federal
$
24,862,000
317,000
(244,760)
32,390
1,933,870
2,038,500
$
Benefit Rate Increase
Salary Increase
352,904
296,734
649,638
$
Internal Services (printing, field trips
Other Charges (mileage, travel, postage)
Materials/supplies
$
317,269
1,388,862
$
2,038,500
$
26,900,500
FY2015 Adopted Food Services Budget (Combined)
$
26,358,900
$
1,339,300
(6,000)
(3,631,650)
(35,500)
(18,550)
1,450,100
(902,300)
$
234,185
(50,394)
183,791
Purchased Services
Internal Services
Other Charges
$
(161,446)
(155,105)
(283,730)
(869,110)
(901,000)
(2,370,391)
Total Operating
$
(2,186,600)
$
1,284,300
$
(902,300)
FY2016 Adopted Federal Food Services Budget
$ 25,456,600
Service Charges
State Aid
Federal Aid
2% Salary Increase
Benefit Changes
Total 5-Year Plan Commitments
180
954,674
103,087
13,832
FINANCIAL SECTION
KEY FACTORS AFFECTING BUDGET DEVELOPMENT

Student membership is expected to be 59,339 at September 30, 2015, representing an anticipated increase of 200 students over
actual September 30, 2014 or 472 over the projection for FY2015. The ADM projection at March 30, 2016, is projected to be
59,072.

Operating fund revenue for FY2016 is projected to increase 2.4% over the FY2015 adopted budget, or $13.8 million. This
increase includes changes to our fee schedules, including instituting a fee for high school chromebooks. State revenue will
increase a small amount ($2.4 million) in the second year of the biennium, primarily the result of the projected increase of 200
students for FY2016. The county’s general fund transfer is also expected to provide a substantial increase at $10.5 million. We
continue to reduce our dependence on prior year fund balance with a reduction in the revenue source of $883,700.

Instruction continues to receive the majority of funding in the operating budget at 71%, with 9% to operations and maintenance,
8% to debt, 6% to transportation, less than 4% to administration, attendance and health and 2% to technology.

The FY2016 adopted budget includes a pay increase of 2% for all eligible employees scheduled to take effect July 1, 2015 at a
cost of $7.5 million. It also includes the restoration of tuition reimbursement for employees at $700,000, a recruitment incentive
for “hard to staff” positions, and stipends for elementary grade level chairpersons.

The Virginia Retirement system rate will decrease slightly in FY2016 to 15.12%, a decrease of 0.44 percentage points below
FY2015. Overall, VRS payments in FY2016 will remain stable as compared to FY2015. This is due to a combination of the rate
decrease, the loss of FTE positions due to custodial outsourcing, and increased payments for the 2% salary increase.

The General Assembly enacted legislation for FY2013 requiring employers to discontinue paying the employee share of the VRS
contribution. In that year, Chesterfield County Public Schools began phasing in this legislation by requiring employees to pay an
additional 1 percent of the contribution to a maximum of five percent. For FY2014, the School Board made the decision to
require employees to pay the remaining 4 percent rather than phasing it in over the next four years. This requirement was offset
by an additional salary increase for current employees in both years. Employees new to CCPS as of July 1, 2012 and beyond
will pay the full 5% employee share immediately with no offset available.

The base pupil-teacher ratio (PTR) will remain at the FY2014 level -- 25:1 for elementary, 27:1 for middle schools, and 26:1 for
high schools; however, an additional divisionwide reduction of 1 in the PTR was applied to targeted schools and programs with
the highest need in FY2015. An additional 0.5 reduction is approved for FY2016 and will be targeted as well. The cost of the
reduction of 0.5 in PTR is $3.1 million and 56.0 FTE.

Annualizing the 2015 calendar year costs for healthcare will cost an estimated $1.1 million in FY2016.

Significant contributions by the School Board for employee and retiree health insurance will continue into FY2016 at an additional
cost for rate increases of $1.8 million.

The contribution to the Supplemental Retirement Plan will continue for all employees active as of June 30, 2013. The program
was discontinued for all new employees beginning in FY2014.

Capital funding for school bus replacements increases by $250,000 in FY2016 in accordance with the five-year plan. The FiveYear plan includes funding to continue to replace our aging fleet. At the same time, the plan to replace the fleet over time will
include an initial 100-bus lease in FY2016 as well as pay-as-you-go funding over time that will facilitate replacements of 30-39
buses per year over at least the next 20 years.

“Pay-as-you-go” funding, or the CIP Reserve Transfer, is cash to support capital improvement projects in lieu of incurring further
debt for such projects, has been limited in recent years as a result of budget reductions. The five year plan addresses the
rebuilding of that funding source, with $2.0 million budgeted for FY2016. A portion of the total for “pay as you go” funding will
remain in the operating fund for debt service related to the Chromebook initiative. The five year plan will build on that amount so
that we can move closer to the guideline of five percent of the county’s general fund transfer by FY2019. This amount will be net
of the debt service reallocation for the blended learning initiative.

Student growth, measured budget to budget at 472 students and 9/30/14 actual membership to adopted FY2016 budget at 200,
will cost an estimated $250,000 in additional teaching staff.

Continued full participation in the state’s K-3 class size reduction program is funded at the same level as in FY2015.

“Safety net” (remediation and enrichment) funding will be increased by $500,000 in FY2016. The purpose of safety net funding is
to support students who may be struggling academically and who require additional remediation or intervention efforts tailored to
their areas of academic need. Safety net funding may be used to support before- or after-school remediation or additional
intervention for individual students or small groups of students.
181
FINANCIAL SECTION

The anywhere, anytime learning initiative (blended learning) is funded in the operating fund and the Capital Improvement Plan
and began in the fall of 2014 when middle school students received Chromebooks. High school students are scheduled to
receive Chromebooks in the fall of 2015. This will address the goals of the Design of Excellence 2020 strategic plan by providing
students daily access to technology. An additional $180,000 has been included in the FY2016 budget for increased bandwidth
needs.

As part of the Board’s efforts to create additional efficiencies and maximize funding for instruction, CCPS embarked upon a plan
to begin the outsourcing of custodial services saving about $1.5 million in FY2015. The plan will continue into FY2016 with an
estimated 41 school buildings to be outsourced at a projected additional savings of $3.6 million.

There are a number of relatively minor changes included in the FY2016 adopted budget. First county services will increase
approximately of about $245,000, primarily reflecting an adjustment to the full CCPS share of the cost of nursing services.
Comprehensive services will increase for a third year at $500,000. These increases are offset to an extent with a reduction in
building leases. The building lease payment for the former administrative space at IDC has been eliminated to reflect the
relocation to office space in the new career and technical center ($266,300). There are other numerous technical adjustments
across the division of about $145,700.

Grant funding will increase overall by $2.0 million from the FY2015 adopted budget. This is primarily the result of an additional
federal grant, VPI Plus (Virginia PreSchool Initiative) that will provide additional preschool classes for Chesterfield County Public
Schools.

The federal food service fund will increase over the FY2015 adopted budget by nearly $3.9 million due to the discontinuation of
the non-federal food service fund that has operated in our high schools for about 20 years.
182
FINANCIAL SECTION
SIGNIFICANT TRENDS AND INITIATIVES
OPERATING REVENUE - % CHANGE OVER TIME:
8.0%
6.0%
4.0%
2.0%
0.0%
-2.0%
-4.0%
-6.0%
-8.0%
-10.0%
The operating fund experienced a significant downturn in revenue in the years following FY2009 as the recession settled in and the
ensuing recovery was slow to take hold. As depicted in this chart, this had a serious impact on the budgets over the next five years.
FY2015 was the first year in the past six years in which CCPS began to make strides toward rebuilding, given first the reductions in
revenue and slow growth afterward coupled with mandated expenditure increases such as the rate for the Virginia Retirement
System, an increase in the number of health care participants, and increases in the cost of county-provided services. Although this is
the second year of the biennium, further gains will be made primarily due to a significant increase in the county transfer, coupled with
the continued benefit of process efficiencies on the expenditure side.
ENROLLMENT HISTORY & PROJECTIONS:
65,000
60,000
55,000
50,000
45,000
40,000
35,000
Student enrollment experienced significant increases year to year (over 1,000 per year) during most of the 1980s with continued
strong growth during much of the 1990s and early 2000s. It began to level off around 2008 including two losses in the total number of
students around the second decade of the century. In FY2013, enrollment began to increase slightly, although certainly not at the
levels of the 1990s and early 2000s. Projections show this trend will continue through 2021.
183
FINANCIAL SECTION
PER PUPIL EXPENDITURE – ADOPTED BUDGET BY FISCAL YEAR:
10,000
9,800
9,600
9,400
9,200
9,000
8,800
8,600
8,400
8,200
8,000
FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016
The per pupil expenditure began to decline after FY2009 as the recession took hold. There have been modest gains since FY2011,
however, much of the additional funding has been applied to fixed costs or mandates that did not directly further student instruction.
While the estimated per pupil expenditure for FY2016 has now surpassed that in FY2009 and CCPS has made modest gains in
instructional spending to further its goals, Chesterfield continues to rank in the bottom 6 percent of Virginia’s school districts with
regard to the amount spent per student.
NUMBER OF TEACHING STAFF BY YEAR:
4,000
3,950
3,900
3,850
3,800
3,750
3,700
3,650
3,600
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015
FY2016
Teaching staff (as well as a number of other staff) was reduced significantly in FY2010 and FY2011, with an increase of one in the
student/teacher ratio taking place in FY2011. During this time, student membership began to grow year over year, necessitating
additional staff. For the first time in five years, CCPS is able to adequately address student growth, and began in FY2015 to address
the need for lower student/teacher ratios and expanded electives as well with an overall reduction in the ratio of one. For FY2016,
there will be another 0.5 overall reduction in the pupil-teacher ratio. The five year plan includes funding to further reduce student/teacher ratio over the period.
184
FINANCIAL SECTION
BENEFIT CHANGES:
Beginning in January of 2014, the County and Schools converted its health care benefit to a self insured model and began offering a
plan with a health savings account to address rising health care costs. In addition, the state overhauled the Virginia Retirement
System (VRS) to lower employer costs over time. School divisions were given five years to phase out the payment of the “employee
share” into the plan. Chesterfield elected to turn those payments over to employees completely in FY2014, which lowered our per
employee payment at that time. The General Assembly and the Virginia Retirement System are committed to funding the contribution
rates at 100% by FY2019 which will likely increase our payments over time.
OUTSOURCING:
In FY2015, the School Board eliminated much of its warehousing function and began outsourcing custodial services at eight of its
school locations. For FY2016, outsourcing of custodial services will continue at an additional thirty-three school buildings. These
efforts to create additional efficiencies and maximize funding for instruction saved the school division about $2.0 million i n FY2015
and are projected to save an additional $3.6 million in FY2016. At the same time, Chesterfield County Schools continues to explore
energy performance contracts (ESCOs) as a way to generate additional savings in the coming years through energy conservation.
BLENDED LEARNING:
The blended learning initiative is being funded with a combination of funds from the operating fund and the capital projects fund. In
FY2015, Chromebooks were issued to all middle school students with high schools to follow in FY2016. Chesterfield County Public
Schools defines blended learning as the combination of traditional face-to-face instruction with technology to enable anytime,
anywhere learning. This approach allows teachers to use technology for instruction and student evaluation. Teachers can receive
real-time feedback on student performance, and students can learn individually at their own pace. By combining technology and
traditional best practices, instruction can be differentiated to meet individual student needs. Instantaneous feedback and
individualized instruction will also empower students to take ownership of their learning.
BUS REPLACEMENTS:
The economic downturn beginning in FY2010 had a serious negative impact on our ability to purchase replacement buses. More than
one-third of our active bus fleet (607 buses) is 15 years old or older. With funding of $2 million in FY2015, CCPS was able to
purchase twenty-three replacement buses. Two of these were propane buses, an experimental step toward a cleaner, more costeffective, and more maintenance-friendly fleet. For FY2016, a plan was developed to replace the majority of buses older than 15
years by entering into a one-time lease/purchase of 100 buses. This will be coupled with a second plan to also begin purchasing
replacements during the life of the lease and beyond in an effort to replace our fleet on a more routine replacement schedule of 15
years. Purchases will be funded from several sources: 1) operating funds not used for the lease, 2) maintenance savings derived
from replacing the oldest 100 buses in the fleet immediately, and 3) a commitment to set aside $1,000,000 in remaining year-end
operating funds over the term of the lease. In addition, the five year plan addresses further bus replacements over the next several
years with additional funding of $250,000 per year.
SCHOOL REVITALIZATION:
In November, 2013, voters approved, by a margin of nearly 72%, a school revitalization program that will either replace or renovate
nine of our schools most in need. These were the schools addressed in the FY2015 adopted capital improvement plan: Providence
Middle, Monacan High, Manchester Middle, and these elementary schools: Beulah, Enon, Matoaca, Harrowgate, Reams, Crestwood,
and Ettrick. The plan will also provide one new elementary school to relieve overcrowding in the northern section of the county as
well as renovations to the central office administrative space so that it can remain a viable workspace. The FY2016 adopted capital
improvement plan continues to support these same facility revitalizations and construction.
185
FINANCIAL SECTION
FIVE YEAR PLAN
The 5-year plan for the operating fund is intended to build on the FY2015 budget using various revenue and expenditure assumptions
to create a roadmap for the foreseeable future. The county’s contribution to school operations is projected at 2-3% growth, while
state funding is projected at a slightly lower growth rate on a biennial basis. Most importantly, this plan reduces the dependence on
one-time funding that has been relied upon over the last few recovery years. On the expenditure side, cost requirements such as
benefit rate increases and student growth are recognized, as well as modest increases for program enhancements such as additional
teachers for further student-teacher ratio reduction and bus replacements. While the out years are not projected to be balanced at this
time, the variances are much more manageable that what has been experienced over the past few years.
The grants and food service funds are anticipated to remain relatively stable with grants changing primarily to account for salary and
benefit changes over the 5-year period (a 2% salary increase is included annually to maintain comparability to the operating fund).
The food service fund increases over time in response to salary and benefit changes as well as changes in divisionwide student
membership, with no more new schools on the horizon for the scope of this plan.
Operating Fund
School Revenue
Local Sources
County
Recurring (baseline funding)
One-time Operating
One-time Capital
Prior Year Savings
State Sales Tax
State
Federal
TOTAL REVENUE
FY2015
$ 10,899,700
FY2016
$11,464,700
FY2017
$11,464,600
FY2018
$11,464,600
FY2019
$11,464,600
FY2020
$11,464,600
243,267,000
4,500,000
2,000,000
5,883,700
58,248,300
238,220,400
390,000
$567,304,500
259,194,100
3,000,000
2,000,000
5,000,000
59,390,000
240,661,200
390,000
$581,100,000
273,340,000
1,000,000
3,500,000
60,874,800
249,219,100
390,000
$599,788,500
284,345,700
3,650,000
2,000,000
62,396,700
249,859,100
390,000
$614,106,100
296,360,500
1,200,000
2,000,000
63,956,600
257,860,100
390,000
$633,231,800
309,552,600
2,000,000
65,555,500
258,626,000
390,000
$647,588,700
School Expenditures (presented in incremental amounts)
FY2015
Baseline Increases
Prior Year Baseline
$534,509,400
FY2016
$567,304,500
FY2017
$571,666,800
FY2018
$581,091,500
FY2019
$594,602,500
FY2020
$606,278,000
2,700,000
7,610,100
6,740,000
1,418,000
2,897,000
3,750,000
249,400
2,897,000
250,000
3,900,000
1,000,000
2,897,000
4,100,000
1,000,000
2,897,000
1,276,100
4,200,000
1,000,000
2,897,000
(499,900)
4,908,900
293,700
2,643,900
(843,500)
(137,800)
-
(540,200)
-
-
-
-
Healthcare (annualizing and rate increase costs)
VRS (from rate changes only)
Salary Adjustments (1% annually)
Student Growth
Debt Service (as of FY16 includes bus lease,
blended learning)
Other Baseline Increases/Adjustments (bus lease
debt service reallocation)
Pay-as-you-go Capital Funding (net of blending
learning debt service reallocation)
Reductions (custodial, etc.)
Baseline Expenditure Increase
BASELINE SUBTOTAL
1,855,600
(1,880,700)
3,884,000
2,870,100
3,145,900
584,000
(2,387,600)
$21,374,300
$555,883,700
(5,022,100)
$ 4,362,300
$571,666,800
(2,800,000)
$ 9,424,700
$581,091,500
$ 13,511,000
$594,602,500
$ 11,675,500
$606,278,000
$ 8,643,200
$614,921,200
Program/Service Enhancements
Additional PTR Reductions
Remediation and Enrichment Support
College and Career Readiness
Bus Fleet Replacement
Additional 1% Salary Increase
Tuition Reimbursement
Additional Staffing for Autism Classes
Meadowbrook Speciality Center
Elementary School Stipends
Recuitment Incentive for Hard to Staff Positions
Digital Curriculum
Enhanced Expenditure Increase
TOTAL EXPENDITURES (Base + Enhanced)
2,000,000
$11,420,800
$567,304,500
3,091,600
500,000
250,000
3,750,000
120,000
700,000
217,600
250,000
125,000
200,000
229,000
$ 9,433,200
$581,100,000
1,545,800
220,000
250,000
3,900,000
$ 5,915,800
$596,440,500
1,545,800
335,000
250,000
4,100,000
$ 6,230,800
$616,182,300
1,545,800
250,000
4,200,000
$ 5,995,800
$633,853,600
1,545,800
250,000
4,300,000
$ 6,095,800
$648,592,600
11,420,800
-
9,433,200
-
18,697,000
3,348,000
19,503,600
(2,076,200)
26,953,800
(621,800)
32,667,500
(1,003,900)
Baseline (Deficit)/Surplus
Total (Deficit)/Surplus
186
4,300,000
1,000,000
FINANCIAL SECTION
Grants Fund
Grants Revenue
Local
Transfers
State
Federal
Total Revenue
FY2105
738,000
647,600
2,126,152
21,350,248
24,862,000
FY2016
1,055,000
402,840
2,158,542
23,284,118
26,900,500
FY2017
1,080,000
402,840
2,183,542
23,749,800
27,416,182
FY2018
1,080,000
402,840
2,183,542
24,224,796
27,891,178
FY2019
1,080,000
402,840
2,183,542
24,709,292
28,375,674
FY2020
1,080,000
402,840
2,183,542
23,788,278
27,454,660
Grants Expenditures
Salaries
Benefits
Internal Services
Other Charges
Materials/Supplies
Capital
Transfers
Total Expenditures
13,929,420
5,074,052
1,295,332
336,470
246,999
2,159,727
20,000
1,800,000
24,862,000
14,226,154
5,426,956
2,250,006
439,557
260,831
2,476,356
20,640
1,800,000
26,900,500
14,510,677
5,596,735
2,300,006
444,557
263,831
2,485,376
15,000
1,800,000
27,416,182
14,800,891
5,672,045
2,303,006
479,557
293,831
2,519,848
22,000
1,800,000
27,891,178
15,096,908
5,748,862
2,315,006
489,557
305,831
2,594,510
25,000
1,800,000
28,375,674
14,498,847
5,479,925
2,350,006
464,557
290,070
2,551,256
20,000
1,800,000
27,454,660
Description
Food Services Revenues
Service Charges
State Aid
Federal Aid
TOTAL REVENUES
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
1,250,000
16,000
14,491,650
120,500
413,050
10,067,700
26,358,900
2,589,300
10,000.00
10,860,000
85,000
394,500
11,517,800
25,456,600
760,614
15,000
11,146,000
80,500
403,000
12,075,000
24,480,114
525,096
15,000
11,308,000
80,500
408,000
12,543,000
24,879,596
272,996
15,000
11,475,000
80,500
413,000
13,035,000
25,291,496
283,996
15,000
11,645,000
80,500
418,000
13,547,000
25,989,496
Food Services Expenditures
Personal Services
Employee Benefits
Purchased Services
Internal Services
Other Charges
Total Operating
6,544,501
1,917,987
1,017,412
1,773,860
1,442,480
11,406,660
901,000
25,003,900
6,778,686
1,867,593
855,966
1,618,755
1,158,750
10,537,550
22,817,300
6,916,910
1,975,101
781,150
1,728,500
1,192,500
10,735,954
23,330,114
7,054,838
2,000,024
781,150
1,728,500
1,192,500
10,972,584
23,729,596
7,195,524
2,028,104
781,150
1,728,500
1,192,500
11,215,717
24,141,496
7,339,025
2,056,580
781,150
1,728,500
1,192,500
11,741,741
24,839,496
1,355,000
2,639,300
1,150,000
1,150,000
1,150,000
1,150,000
Total Expenditures
26,358,900
25,456,600
24,480,114
24,879,596
25,291,496
25,989,496
187
FINANCIAL SECTION
CAPITAL IMPROVEMENT FUND
The Chesterfield County Charter Section 5.2 specifies that "No later than March 1 of each year, the Superintendent of Chesterfield
County Public Schools shall submit to the County Administrator his estimate of projected revenues and expenditures for the next
fiscal year in a form requested by the County Administrator as well as a six-year capital improvement program." During the FY2015
budget process, the School Board approved a nine-year capital improvement program (including revisions to FY2014), totaling
$397,107,400 to encompass all planned renovation projects as well as ongoing initiatives such as major maintenance and
technology. For FY2016, the 9-year revitalization plan continues as part of the overall adopted Capital Improvement Plan totaling
$308,289,900 for the years FY2016-FY2022.
The County Administrator provides to the Superintendent annually a projection of the funding available to the School Board for capital
needs. This funding consists of “pay-as-you-go” dollars referred to as the CIP Reserve, cash proffers negotiated at the time of
rezoning to help defray the capital costs associated with the resultant development, and the capacity to issue general obligation
bonds of the County. The capacity is determined in accordance with fiscal policies of the Board of Supervisors. Debt service on
bonds issued by the County on behalf of the School Board is included in the School Board’s operating budget adopted annually. The
Capital Improvement Plan is designed to closely align with Chesterfield County’s Comprehensive Plan and is based on three
th
On November 5 , 2013, voters in Chesterfield County approved a $304.0 million bond referendum for school projects to include
renovations or replacement of ten older schools and the addition of a new elementary school over a seven year timeframe. Also
included on the ballot was an initiative to institute a two percent meals tax that would have generated about $8 million annually,
specifically restricted to fund the referendum projects. This proposal was not approved by the voters.
The outcome of the referendum and meals tax questions in the election, coupled with the ongoing importance of revitalizing the
community, alternative solutions to fund the CIP plan for Chesterfield County Schools were evaluated. The plan ultimately approved
by the Board of Supervisors consists of multiple components to reduce the overall amount of debt issued, thus reducing the
associated debt service overall. The adopted plan includes funding school revitalization projects over nine years rather than seven, as
originally planned. In addition, the County postponed two 2004 bond referendum projects (the Robious library and the Route 288 fire
station) and modified the scope of the Enon fire training support building. This resulted in $22 million in project funding to be
reallocated to the school revitalization program.
The School Board, in approving a CIP plan for FY2016 - FY2022, projects the following funds to be available: CIP Reserve at
$55,789,900 (including a prior year balance of $3,033,600); cash proffers are estimated at $21,000,000; debt financing is
$214,050,000, State Technology funds of $12,600,000, and an additional transfer from the County ($4,850,000) which will fund a
portion of major maintenance in FY2018/FY2019.
1. Revitalization or Replacement of Existing Facilities
Due to continued minimal increases in student enrollment through FY2020, this Plan includes only minimal additional classroom seats
at existing schools. The remainder of the Plan focuses on full revitalization or replacement of schools based on need. A full
revitalization consists of site improvements (parking, bus loop, playfields, storm water and utility improvements), the building envelope
(roof, insulation, exterior wall repair, windows and doors), finishes (floors, ceilings, interior wall repair, casework, and special finishes),
mechanical, plumbing and electrical systems, life safety systems, ADA compliance and owner costs (A/E fees, utility and permit fees,
furniture, equipment, and contingencies).
2. New School
Elementary schools in the northwestern portion of the County are all operating near or above functional capacity. Even with an
addition completed at Watkins Elementary School in 2012, the school remains at 124% of capacity. Funding is included in this Plan
to design and construct a new elementary school to provide much-needed relief to this area of the County.
3. Major Maintenance
As of the fall of 2014, the school division has 64 school buildings and 11 additional buildings totaling more than 8 million square feet
under roof. Thirty-nine schools are 40 or more years old, with twenty-three schools 20-39 years old. Only six schools are less than
ten years old. As the facilities age, regular renovations and improvements become even more critical. While nine schools are
included for total revitalization or replacement, the remaining buildings must be maintained. On an annual basis, projects in major
categories will need to be completed. The major categories for the anticipated needs are roof replacements, floor coverings,
mechanical systems replacement and upgrades, exterior facility repairs and maintenance, other building renovations, and grounds
improvements.
188
FINANCIAL SECTION
Committing funding to facility improvement projects in the categories identified above will enable the school division to make
reasonable progress toward meeting the ongoing need for facility improvements as the buildings age. This funding commitment will
increase the “life expectancy” as safe and productive environments for teaching and learning. A total of $40,900,000 is included in
the Plan for major maintenance. Also, security enhancements are needed to ensure our students and faculty are housed in the safest
and most secure environment possible. A total of $2,461,200 is included for these improvements.
4. Technology
The current capital improvement plan provides funding for the implementation and maintenance of Chesterfield County Public
Schools Technology Master Plan. The plan incorporates the further integration and replacement of technology in the classroom,
professional development of teachers, the connectivity of infrastructure, hardware and software, and the evaluation of the technology
system. The Technology Master Plan is revised periodically and approved by the School Board. There are two components included
in this project. They are 1) computer replacement, supporting the replacement of critical aging computer equipment throughout the
school division after an average useful life of four years and 2) state technology grant funding which permits the update of needed IT
infrastructure to accommodate on-line SOL testing. This capital improvement plan also supports the blended learning initiative.
Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with technology
to enable anytime, anywhere learning. Blended learning began in CCPS in FY2013 with targeted professional development for all
instructional staff as well as selection of digital content. Blended learning continued into FY2015 with the purchase of Chromebooks
for every middle school student, followed by the implementation at the high school level in FY2016. The funding in this proj ect will be
used to maintain the devices. The funding for purchase and replacement of these devices on a regular schedule resides in the
operating fund, classified as debt expenditures.
A blended learning initiative for elementary schools will be funded beginning in
FY2017, however, decisions regarding devices at that level have yet to be made.
5. School Furniture
In future years of the adopted capital improvement plan, a schedule for regular replacement of student furniture has been funded with
the CIP Reserve Transfer at $1.3 million annually. This may include student seating, library furniture and shelving, and other school
furniture as needed. Needs are currently being assessed with the replacement schedule to being in FY2019. Student seating to
accommodate additional students is addressed in the operating fund.
Information provided on the following pages:
o
o
o
o
o
o
189
FY2016-2022 Capital Improvement Plan Financial Summary
Enrollment data at the elementary, middle, and high school level for the past thirty years
Data on functional capacity, enrollment and mobile classrooms as of fall of 2014
School CIP summary with project descriptions and fund sources
Debt Issuance information
Capital Improvement Plan Impact on Operating Budget
FINANCIAL SECTION
FY2016 – FY2022 CIP SUMMARY
Sources:
FY15
CIP Reserve Transfer ("pay as you go" funding)
Prior Year Balance
FY16
$3,200,000
FY17
$254,300
$4,138,300
FY18
FY19
FY20
FY21
FY16-FY22
FY22
$7,008,400 $10,154,300 $10,738,300 $10,308,400 $10,154,300 $52,756,300
150,000 $3,033,600
$3,033,600
Additional Transfer - County Contribution
Debt Financing - G.O. Bonds
39,240,000 37,850,000
Debt Financing - G.O. Bonds (County Contribution)
State Technology Grant
860,000
1,200,000
20,337,300
21,197,300
30,200,000
33,000,000
4,850,000
38,660,000
16,600,000 197,844,600
6,362,700
5,402,700
1,800,000
1,800,000
1,800,000
1,800,000
1,800,000
1,800,000
1,800,000
12,600,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
21,000,000
49,151,000 45,937,900
35,638,300
42,058,400
46,354,300
48,538,300
58,208,400
31,554,300 308,289,900
$1,700,000 $1,750,000
$1,700,000
$1,700,000
$1,700,000
$1,700,000
$1,700,000
$1,700,000 $11,950,000
1,051,100
1,000,000
3,617,500
4,617,500
4,617,500
4,617,500
4,617,500
3,650,000
1,200,000
1,800,000
School Nutrition Services
3,650,000
4,440,000
16,205,400
901,000
Cash Proffers
3,000,000
Total
0
Uses:
Major Maintenance
Major Maintenance - Pay as you go
Major Maintenance funded (w/addtl county contrib)
Security Enhancements
24,138,600
4,850,000
250,000
351,600
351,600
351,600
351,600
351,600
351,600
351,600
2,461,200
2,610,000
2,140,000
2,140,000
2,140,000
2,140,000
2,140,000
2,140,000
2,140,000
14,980,000
Blended Learning Technology Prog - elementary
0
0
317,350
999,850
1,999,850
1,999,850
1,999,850
1,999,850
9,316,600
Blended Learning Technology Program - middle
2,670,000
903,600
903,750
473,850
903,750
903,750
473,850
903,750
5,466,300
-
641,600
1,225,600
1,225,600
641,600
1,225,600
1,225,600
641,600
6,827,200
0
0
0
1,300,000
5,200,000
Technology Plan/replacements
Blended Learning Technology Program - high
School Nutrition Service
901,000
Replacement schedule - school furniture
1,300,000
1,300,000
1,300,000
3,000,000
3,000,000
6,000,000
14,158,400
14,854,300
14,238,300
16,808,400
16,654,300
91,189,900
FY18
FY19
FY20
FY21
FY22
Future Acquisitions
Subtotal
Uses:
$8,131,000
FY15
Providence Middle Renovation
Monacan High (Gym, Media Center, Admin.)
Monacan High
6,837,900
FY16
7,638,300
FY17
0
1,000,000
0
11,500,000
0
Manchester Middle Renovation
1,000,000 34,100,000
Beulah ES Replacement
1,000,000
34,100,000
25,000,000
Enon Elementary Replacement
1,000,000
Enon Elementary Replacement
1,000,000
Matoaca Elementary Replacement
2,000,000
1,000,000
Administrative Space
1,000,000
1,000,000
1,000,000
25,000,000
24,900,000
2,000,000
27,500,000
1,000,000
Reams Elementary Renovation
1,000,000
1,000,000
28,500,000
1,000,000
1,000,000
Harrowgate Elementary Renovation
1,000,000
13,800,000
14,800,000
1,000,000
2,000,000
17,500,000
19,500,000
1,000,000
New Elementary (Midlothian Area)
13,800,000
1,000,000
Ettrick Elementary Renovation
190
26,900,000
1,000,000
Harrowgate Elementary Renovation
Crestwood Elementary Renovation
FY16-FY22
23,900,000
1,000,000
1,000,000
1,000,000
1,000,000
15,800,000
27,600,000
30,600,000
14,900,000
16,900,000
Subtotal
41,400,000 39,100,000
28,000,000
27,900,000
31,500,000
34,300,000
41,400,000
14,900,000 217,100,000
Grand Total
49,531,000 45,937,900
35,638,300
42,058,400
46,354,300
48,538,300
58,208,400
31,554,300 308,289,900
FINANCIAL SECTION
Fall 2014 Statistics
School
ELEMENTARY
ALBERTA SMITH ELEM
BELLWOOD ELEM
BENSLEY ELEM
BEULAH ELEM
BON AIR ELEM
CHALKLEY, JA ELEM
CLOVER HILL ELEM
CRENSHAW, THELMA ELEM
CRESTWOOD ELEM
CURTIS, CE ELEM
DAVIS, AM ELEM
ECOFF ELEM
ELIZABETH N. SCOTT ELEM
ENON ELEM
ETTRICK ELEM
EVERGREEN ELEM
FALLING CREEK ELEM
GATES, OB ELEM
GORDON, WW ELEM
GRANGE HALL ELEM
GREENFIELD ELEM
HARROWGATE ELEM
HENING, JG ELEM
HOPKINS ROAD ELEM
JACOBS ROAD ELEM
MARGUERITE F CHRISTIAN
MATOACA ELEM
PROVIDENCE ELEM
REAMS ROAD ELEM
ROBIOUS ELEM
SALEM CHURCH ELEM
SPRING RUN ELEM
SWIFT CREEK ELEM
WATKINS, JB ELEM
WEAVER, BETTIE ELEM
WELLS, CC ELEM
WINTERPOCK ELEM
WOOLRIDGE ELEM
TOTAL
191
2014-15
Functional
Capacity
2014
Membership
Over/Under
% Of
Capacity
For F14
Classroom
Trailers
746
515
624
548
644
791
723
723
654
881
634
874
920
575
562
1,039
592
911
753
825
677
581
874
544
759
695
474
687
677
782
733
878
733
818
746
723
917
746
645
471
660
592
650
830
795
712
569
727
683
734
885
520
515
1,055
696
716
662
760
609
558
842
554
772
588
440
611
508
658
611
867
854
1,011
706
684
872
741
101
44
(36)
(44)
(6)
(39)
(72)
11
85
154
(49)
140
35
55
47
(16)
(104)
195
91
65
68
23
32
(10)
(13)
107
34
76
169
124
122
11
(121)
(193)
40
39
45
5
86%
91%
106%
108%
101%
105%
110%
98%
87%
83%
108%
84%
96%
90%
92%
102%
118%
79%
88%
92%
90%
96%
96%
102%
102%
85%
93%
89%
75%
84%
83%
99%
117%
124%
95%
95%
95%
99%
5
3
7
8
3
11
8
5
4
0
4
2
4
3
1
4
5
0
0
0
2
4
7
5
5
4
2
4
0
0
0
0
7
3
5
2
0
3
27,578
26,363
1,215
96%
130
FINANCIAL SECTION
School
MIDDLE SCHOOL
BAILEY BRIDGE MIDDLE
CARVER MIDDLE
ELIZABETH B. DAVIS MIDDLE
FALLING CREEK MIDDLE
MANCHESTER MIDDLE
MATOACA MIDDLE
MIDLOTHIAN MIDDLE
PROVIDENCE MIDDLE
ROBIOUS MIDDLE
SALEM CHURCH MIDDLE
SWIFT CREEK MIDDLE
TOMAHAWK CREEK MIDDLE
TOTAL
School
HIGH SCHOOL
BIRD, LLOYD C. HIGH
CARVER COLLEGE & CAREER ACADEMY
CLOVER HILL HIGH
COSBY HIGH
JAMES RIVER HIGH
MANCHESTER HIGH
MATOACA HIGH
MEADOWBROOK HIGH
MIDLOTHIAN HIGH
MONACAN HIGH
THOMAS DALE HIGH
TOTAL
2014-15
Functional
Capacity
2014
Membership
Over/Under
% Of
Capacity
For F14
Classroom
Trailers
1,529
1,275
1,284
1,222
1,319
1,438
1,506
1,057
1,364
1,089
1,021
1,366
1,379
999
1,243
1,186
1,465
1,020
1,225
862
1,255
891
1,015
1,339
150
276
41
36
(146)
418
281
195
109
198
6
27
90%
78%
97%
97%
111%
71%
81%
82%
92%
82%
99%
98%
0
3
2
14
20
3
7
3
6
9
3
1
15,470
13,879
1,591
90%
71
2014-15
Functional
Capacity
2014
Membership
Over/Under
% Of
Capacity
For F14
Classroom
Trailers
2,020
559
1,750
1,750
2,131
2,160
1,794
1,626
1,558
1,732
2,824
1,799
272
1,861
1,987
2,070
1,925
1,838
1,644
1,472
1,399
2,239
221
287
(111)
(237)
61
235
(44)
(18)
86
333
585
89%
49%
106%
114%
97%
89%
102%
101%
94%
81%
79%
5
9
0
9
2
5
5
4
0
1
7
19,904
18,506
1,398
93%
47
APPOMATTOX GOV.'S SCHOOL
MAGGIE WALKER GOV.'S SCHOOL
GRAND TOTAL
129
226
62,952
Note: Information provided by the CCPS Planning Department
192
59,103
4204
248
FINANCIAL SECTION
September 30th Membership History
Growth @
Elem
Elementary
Total Growth
1983
15,053
34,413
0
1984
15,785
732
8,748
-310
11,246
1985
16,715
930
8,368
-380
11,852
944
35,779
1,366
606
36,935
1,156
1986
18,145
1,430
8,522
154
1987
19,446
1,301
8,809
287
12,180
328
38,847
1,912
12,180
0
40,435
1,588
1988
20,489
1,043
9,126
317
11,942
-238
41,557
1,122
1989
21,628
1,139
1990
22,481
853
9,420
294
11,919
-23
42,967
1,410
9,987
567
12,012
93
44,480
1,513
1991
22,938
1992
23,541
457
10,515
528
12,238
226
45,691
1,211
603
10,782
267
12,678
440
47,001
1,310
1993
23,965
424
10,895
113
13,060
382
47,920
919
1994
23,407
-558
11,086
191
13,556
496
48,049
129
1995
23,747
340
11,463
377
13,847
291
49,057
1,008
1996
23,899
152
11,835
372
14,047
200
49,781
724
1997
23,786
-113
12,083
248
14,314
267
50,183
402
1998
23,926
140
12,230
147
14,366
52
50,522
339
1999
23,766
-160
12,301
71
14,864
498
50,931
409
2000
23,449
-317
12,549
248
15,246
382
51,244
313
2001
23,711
262
12,942
393
15,723
477
52,376
1,132
2002
23,902
191
13,385
443
16,258
535
53,545
1,169
2003
24,270
368
13,517
132
17,006
748
54,793
1,248
2004
24,570
300
13,619
102
17,464
458
55,653
860
2005
25,021
451
13,694
75
18,035
571
56,750
1,097
2006
25,651
630
13,657
-37
18,622
587
57,930
1,180
2007
25,953
302
13,656
-1
18,805
183
58,414
484
2008
26,096
143
13,581
-75
18,894
89
58,571
157
2009
26,221
125
13,665
84
19,040
146
58,926
355
2010
25,994
-227
13,793
128
18,904
-136
58,691
-235
2011
25,963
-31
13,870
77
18,874
-30
58,707
16
2012
25,788
-175
13,991
121
18,732
-142
58,511
-196
2013
25,977
189
13,914
-77
18,826
94
58,717
206
2014
26,363
386
13,915
1
18,861
35
59,139
422
9,058
High
Growth @
High
Total
193
Middle
Growth @
Middle
Year
10,302
FINANCIAL SECTION
Providence Middle School
Built in 1968
Planned start date: Winter 2016 • Planned completion date: Fall 2018
Cost: $25.9 million
Project Description
Preliminary funding to begin renovation of the current school was made available in previous CIPs. Funding to complete the
construction work is planned for FY2015. This revitalization project will include renovations to the building envelope, mechanical
and electrical systems, furniture and fixtures and site improvements. These improvements will provide enhancements and
efficiencies to the existing space. Evaluation of existing capacity will be explored during the evaluation phase and options
weighed, including possible boundary changes to provide relief in other areas.
Project Cost Estimate
Site work
$3,937,000
Building envelope
6,216,000
Finishes
2,072,000
HVAC/plumbing
6,216,000
Electrical
2,279,000
Owner cost*
5,180,000
Total
$25,900,000
* A&E, permits, fees, administration, etc.
Funding Summary
Funding
Reserve for CIP
Debt
Other
Cash Proffers
Total
194
Prior Years
$0
25,900,000
0
0
$25,900,000
FY2016
$0
0
0
0
$0
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$0
0
0
0
$0
FY2020
$0
0
0
0
$0
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
25,900,000
0
0
$25,900,000
FINANCIAL SECTION
Monacan High School
Built in 1979
Start date: Summer 2015 • Planned completion date: Fall 2016
Cost: $14.0 million
Project Description
Design funds to begin the renovation of the current school were included in the first year of the FY2014 CIP. Construction is
planned in FY2015. This revitalization project will provide increased space for fine arts and physical education. The renovation,
re-orientation and expansion of administrative area for enhanced security is also included.
Office renovation
Fine arts/PE space
Auxiliary gym
Science renovation
Storage/Tech Ed space
Total
$1,668,000
2,630,000
9,210,000
425,000
67,000
$14,000,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
195
Prior Years
$0
13,000,000
0
1,000,000
$14,000,000
FY2016
$0
0
0
0
$0
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$0
0
0
0
$0
FY2020
$0
0
0
0
$0
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
13,000,000
0
1,000,000
$14,000,000
FINANCIAL SECTION
Manchester Middle School
Built in 1964
Planned start date: Spring 2016 • Planned completion date: Winter 2018
Cost: $38.1 million
Project Description
Preliminary funding to begin renovation of the current school was made available in previous CIPs. Funding to complete the
preliminary work is planned for FY2015 with construction to follow in FY2016. This revitalization project will include renovations to
the building envelope, mechanical and electrical systems, furniture and fixtures, site improvements, and additional education
space that should eliminate the need for the use of trailers at the school. These improvements will provide enhancements and
efficiencies to the existing space. The need for additional capacity may be explored during the evaluation phase and options
weighed, including boundary changes or adding additional seats.
Site work
$5,486,000
Building envelope
7,010,000
Finishes
3,658,000
HVAC/plumbing
9,144,000
Electrical
5,182,000
Owner cost*
7,620,000
Total
$38,100,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
196
Prior Years
$0
3,000,000
0
1,000,000
$4,000,000
FY2016
$0
34,100,000
0
0
$34,100,000
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$0
0
0
0
$0
FY2020
$0
0
0
0
$0
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
37,100,000
0
1,000,000
$38,100,000
FINANCIAL SECTION
Beulah Elementary School
Built in 1928
Planned start date: Summer 2016 • Planned completion date: Fall 2018
Cost: $27.0 million
Project Description
The Plan calls for construction of a replacement school with 150 additional seats on a site more centrally located in the school
attendance zone. School board and county staff will work together to identify potential sites in FY2015, with construction planned
in FY2017.
Site work
$2,024,000
Building envelope
7,992,000
Finishes
2,160,000
Mechanical
5,184,000
Electrical
3,240,000
Owner cost*
6,400,000
Total
$27,000,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
197
Prior Years
$0
0
0
2,000,000
$2,000,000
FY2016
$0
0
0
0
$0
FY2017
$0
25,000,000
0
0
$25,000,000
FY2018
$0
0
0
0
$0
FY2019
$0
0
0
0
$0
FY2020
$0
0
0
0
$0
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
25,000,000
0
2,000,000
$27,000,000
FINANCIAL SECTION
Enon Elementary School
Built in 1928
Cost: $28.9 million
Project Description
Construction of a replacement school on the current site is planned. Numerous building code changes since the original
construction, together with the need for additional parking, additional education space to eliminate the need for trailers, and an
expanded bus loop and student drop-off, will require the purchase of additional contiguous land to complete the project. The
design of the new school will incorporate historical considerations important to the surrounding community. Alternative space
must be identified to house the total student body during this demolition and construction process. Preliminary design is planned
for FY2016 and with construction to follow in FY2018.
Cost Detail
Site work
$3,237,000
Building envelope
8,554,000
Finishes
2,312,000
Mechanical
5,549,000
Electrical
3,468,000
Owner cost*
5,780,000
Total
$28,900,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
198
Prior Years
$0
0
0
0
$0
FY2016
$0
1,000,000
0
1,000,000
$2,000,000
FY2017
$0
0
0
1,000,000
$1,000,000
FY2018
$0
24,900,000
0
1,000,000
$25,900,000
FY2019
$0
0
0
0
$0
FY2020
$0
0
0
0
$0
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
25,900,000
0
3,000,000
$28,900,000
FINANCIAL SECTION
Matoaca Elementary School
Built in 1937
Cost: $30.5 million
Project Description
The Plan calls for preliminary work for a replacement school on the current site beginning in FY2015, with construction slated for
FY2019. Additional land will be required to make the new school comparable with other newer elementary schools. The new
design will incorporate the "look" of the current building, maintain a multi-story school, and be compatible with Matoaca Village
design standards, while eliminating the need to use trailers at the school. Alternative space must be identified to house the total
student body during this demolition and construction process. Other options to be evaluated include building a school on a new
site close to Matoaca Village.
Site work
$3,416,000
Building envelope
9,028,000
Finishes
2,440,000
Mechanical
5,856,000
Electrical
3,660,000
Owner cost*
6,100,000
Total
$30,500,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
199
Prior Years
$0
2,000,000
0
0
$2,000,000
FY2016
$0
0
0
1,000,000
$1,000,000
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$0
27,500,000
0
0
$27,500,000
FY2020
$0
0
0
0
$0
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
29,500,000
0
1,000,000
$30,500,000
FINANCIAL SECTION
School Administration Building (Central Office)
Built in 1968
Start date: TBD • Completion date: TBD
Cost: $2.0 million
Project Description
The current school administration building is more than 40 years old and has never been renovated. In order for the building to
continue to be used as viable administrative space, renovations and system upgrades are necessary.
Funding was included in FY2015 and FY2016 for planning, design and needed improvements.
Cost Detail
New entrance
$710,000
Replace office space
420,000
Public meeting room
380,000
Other*
490,000
Total
$2,000,000
* Mechanical, code compliance, Americans With Disabilities Act changes and sitework
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
200
Prior Years
$0
1,000,000
0
0
$1,000,000
FY2016
$0
$1,000,000
0
0
$1,000,000
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$0
0
0
0
$0
FY2020
$0
0
0
0
$0
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
2,000,000
0
0
$2,000,000
FINANCIAL SECTION
Harrowgate Elementary School
Built in 1959
Cost: $16.8 million
Project Description
Design funds for the renovation of the current school are planned for FY2019 with construction to follow in FY2020. This
revitalization project will include renovations to the building envelope, mechanical and electrical systems, furniture and fixtures,
site improvements, and additional education space that should eliminate the need for the use of trailers at the school. These
improvements will provide enhancements and efficiencies to the existing space.
Site work
$2,419,000
Building envelope
3,091,000
Finishes
1,613,000
Mechanical
4,032,000
Electrical
2,285,000
Owner cost*
3,360,000
Total
$16,800,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
201
Prior Years
$0
0
0
0
$0
FY2016
$0
0
0
0
$0
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$0
1,000,000
0
1,000,000
$2,000,000
FY2020
$0
13,800,000
0
1,000,000
$14,800,000
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
14,800,000
0
2,000,000
$16,800,000
FINANCIAL SECTION
Reams Elementary School
Built in 1968
Cost: $19.5 million
Project Description
Design funds for the renovation of the current school are planned to begin in FY2017 with construction to follow in FY2020. This
revitalization project will include renovations to the building envelope, mechanical and electrical systems, furniture and fixtures
and site improvements. These improvements will provide enhancements and efficiencies to the existing space.
Site work
$2,808,000
Building envelope
3,588,000
Finishes
1,872,000
Mechanical
4,680,000
Electrical
2,652,000
Owner cost*
3,900,000
Total
$19,500,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
202
Prior Years
$0
0
0
0
$0
FY2016
$0
0
0
0
$0
FY2017
$0
0
0
1,000,000
$1,000,000
FY2018
$0
0
0
1,000,000
$1,000,000
FY2019
$0
0
0
0
$0
FY2020
$0
17,500,000
0
0
$17,500,000
FY2021
$0
0
0
0
$0
FY2022
$0
0
0
0
$0
Total
$0
17,500,000
0
2,000,000
$19,500,000
FINANCIAL SECTION
Crestwood Elementary School
Built in 1962
Cost: $15.8 million
Project Description
Preliminary planning and design funds for the renovation of the current school are planned for FY2016 and FY2017 with
construction to follow in FY2021. This revitalization project will include renovations to the building envelope, mechanical and
electrical systems, furniture and fixtures, site improvements, and additional education space that should eliminate the need for the
use of trailers at the school. These improvements will provide enhancements and efficiencies to the existing space.
Site work
$2,275,000
Building envelope
2,907,000
Finishes
1,517,000
Mechanical
3,792,000
Electrical
2,149,000
Owner cost*
3,160,000
Total
$15,800,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
203
Prior Years
$0
0
0
0
$0
FY2016
$0
0
0
1,000,000
$1,000,000
FY2017
$0
0
0
1,000,000
$1,000,000
FY2018
$0
0
0
0
$0
FY2019
$0
0
0
0
$0
FY2020
$0
0
0
0
$0
FY2021
$0
13,800,000
0
0
$13,800,000
FY2022
$0
0
0
0
$0
Total
$0
13,800,000
0
2,000,000
$15,800,000
FINANCIAL SECTION
New Elementary School
Relieve overcrowding at Watkins and Weaver
Cost: $30.6 million
Project Description
The Plan calls for construction of a new elementary school. This school is planned to be located in the northwestern area of the
County and will provide relief to Watkins Elementary and Bettie Weaver Elementary schools. Design funds for the new school are
planned for FY2018-FY2020 with construction to follow in FY2021.
Site work
$3,427,000
Building envelope
9,058,000
Finishes
2,448,000
Mechanical
5,875,000
Electrical
3,672,000
Owner cost*
6,120,000
Total
$30,600,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
204
Prior Years
$0
0
0
0
$0
FY2016
$0
0
0
0
$0
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
1,000,000
$1,000,000
FY2019
$0
0
0
1,000,000
$1,000,000
FY2020
$0
0
0
1,000,000
$1,000,000
FY2021
$0
0
0
0
$0
FY2022
$0
27,600,000
0
0
$27,600,000
Total
$0
27,600,000
0
3,000,000
$30,600,000
FINANCIAL SECTION
Ettrick Elementary School
Built in 1967
Cost: $16.9 million
Project Description
The Plan calls for revitalization of the existing building, including additional education space to eliminate the need to use trailers at
the school. However, it is likely, given the updated plan for the expansion of Virginia State University and its impact on the Ettrick
area, that Ettrick Elementary may need to be relocated. The VSU expansion plans may have the impact of continuing to reduce
the elementary school population near the current school location. At the same time, the current school property may have
alternative uses given the new VSU plan. With residential growth planned for areas adjacent to Ettrick, in part due to anticipated
VSU staff growth, there may be better locations for the school in the long term. This project is slated to begin in FY2019 with
actual renovation funding slated for FY2022.
Site work
Building envelope
Finishes
Mechanical
Electrical
Owner cost*
Total
$2,434,000
3,110,000
1,622,000
4,056,000
2,298,000
3,380,000
$16,900,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
205
Prior Years
$0
0
0
0
$0
FY2016
$0
0
0
0
$0
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$0
0
0
1,000,000
$1,000,000
FY2020
$0
0
0
1,000,000
$1,000.000
FY2021
$0
0
0
0
$0
FY2022
$0
14,900,000
0
0
$14,900,000
Total
$0
14,900,000
0
2,000,000
$16,900,000
FINANCIAL SECTION
Major Maintenance/ Security
Start date: FY2015 • ongoing
Cost: $45.3 million
Project Description
The school division has 64 school buildings and 11 additional buildings totaling more than 8 million square feet under roof.
Anticipated major maintenance needs include roof replacements, floor coverings, mechanical system replacements and
upgrades, essential school furniture and equipment, minor building renovations and grounds improvements. Critical heating,
ventilation, and air conditioning systems have been identified for replacement in this project. Many of the planned improvements
will result in significant energy efficiencies. Security improvements to help insure the safety of students and staff at various school
facilities are also included in this project. Funding to complete these improvements is projected to come primarily from Reserve
for CIP, with a lesser amount funded by debt proceeds. The remaining funding projected for this project (other category)
represents pay-as-you-go funding from the Chesterfield County’s CIP, formerly planned for the Robious library and the Route 288
fire station.
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
206
Prior Years
$ 250,000
1,700,000
0
$1,950,000
FY2016
$1,402,700
1,750,000
0
0
$3,152,700
FY2017
$1,351,600
1,700,000
0
0
$3,051,600
FY2018
$3,969,100
1,700,000
3,650,000
0
$9,319,100
FY2019
$4,969,100
1,700,000
1,200,000
0
$7,869,100
FY2020
$4,969,100
1,700,000
0
0
$6,669,100
FY2021
$4,969,100
1,700,000
0
0
$6,669,100
FY2022
$4,969,100
1,700,000
0
0
$6,669,100
Total
$26,849,800
13,650,000
4,850,000
0
$45,349,800
FINANCIAL SECTION
School Furniture
Start date: Fiscal Year 2019
Cost: $1.3 million annually
Project Description
In future years of the adopted capital improvement plan, a schedule for regular replacement of student furniture has been funded
with the CIP Reserve Transfer at $1.3 million annually. This may include student seating, library furniture and shelving, and other
school furniture as needed. Needs are currently being assessed with the replacement schedule to being in FY2019. Student
seating to accommodate additional students is addressed in the operating fund.
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
207
Prior Years
$0
0
0
0
$0
FY2016
$0
0
0
0
$0
FY2017
$0
0
0
0
$0
FY2018
$0
0
0
0
$0
FY2019
$1,300,000
0
0
0
$1,300,000
FY2020
$1,300,000
0
0
0
$1,300,000
FY2021
$1,300,000
0
0
0
$1,300,000
FY2022
$1,300,000
0
0
0
$1,300,000
Total
$5,200,000
0
0
0
$5,200,000
FINANCIAL SECTION
Technology – Blended Learning Program ( grades K-12)
Start date: FY2015 • ongoing
Cost: $24.3 million
Project Description
Chesterfield County Public Schools defines blended learning as the combination of traditional face-to-face instruction with
technology to enable anytime, anywhere learning. Blended learning began in CCPS in FY2013 with targeted professional
development for all instructional staff as well as selection of digital content. Blended learning continued into FY2015 with the
purchase of Chromebooks for every middle school student, to be followed by the implementation at the high school level in
FY2016. The funding in this project will be used to maintain the devices. The funding for purchase and replacement of these
devices on a regular schedule resides in the operating fund, classified as debt expenditures. A blended learning initiative for
elementary schools will be funded beginning in FY2017, however, decisions regarding the type of devices at that level have yet to
be made.
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
208
Prior Years
$2,290,000
0
380,000
0
$2,670,000
FY2016
$0
0
1,545,200
0
$1,545,200
FY2017
$2,446,700
0
0
0
$2,446,700
FY2018
$2,699,300
0
0
0
$2,699,300
FY2019
$3,545,200
0
0
0
$3,545,200
FY2020
$4,129,200
0
0
0
$4,129,200
FY2021
$3,699,300
0
0
0
$3,699,300
FY2022
$3,545,200
0
0
0
$3.545,200
Total
$22,354,900
0
1,925,200
0
$24,280,100
FINANCIAL SECTION
Technology Plan / Replacements
Start date: Summer 2015 • Ongoing
Cost: $20.5 million
Project Description
The current capital improvement plan provides funding for the implementation and maintenance of Chesterfield County Public
Schools Technology Master Plan. The plan incorporates the further integration and replacement of technology in the classroom,
professional development of teachers, the connectivity of infrastructure, hardware and software, and the evaluation of the
technology system. The Technology Master Plan is revised periodically and approved by the School Board. There are two
components included in this project. They are 1) computer replacement, supporting the replacement of critical aging computer
equipment throughout the school division after an average useful life of four years and 2) state technology grant funding which
permits the update of needed IT infrastructure to accommodate on-line SOL testing.
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
209
Prior Years
$1,940,000
0
3,600,000
0
$5,540,000
FY2016
$340,000
0
1,800,000
0
$2,140,000
FY2017
$340,000
0
1,800,000
0
$2,140,000
FY2018
$340,000
0
1,800,000
0
$2,140,000
FY2019
$340,000
0
1,800,000
0
$2,140,000
FY2020
$340,000
0
1,800,000
0
$2,140,000
FY2021
$340,000
0
1,800,000
0
$2,140,000
FY2022
$340,000
0
1,800,000
0
$2,140,000
Total
$4,320,000
0
16,200,000
0
$20,520,000
FINANCIAL SECTION
DEBT ISSUANCE
The Board of Supervisors’ established financial policies also include the guidelines listed below which direct any financial decisions
on debt issuance. Adherence to these guidelines allows the County to plan for the necessary financing of capital projects while
maintaining creditworthiness. In addition, adherence to these policies has enhanced Chesterfield's financial position. Moody's Investor
Service, Standard & Poor's Corporation, and Fitch Ratings all rate Chesterfield as a strong credit risk. The County’s credit ratings as
of January 2014 are reflected below and reflect the highest credit rating available:
Moody’s Investors Service
Aaa
Standard & Poor’s Rating Services
AAA
Fitch Ratings
AAA
There is no limitation imposed by state law or local ordinance on the amount of general obligation debt a County may issue; however,
with certain exceptions, debt, which either directly or indirectly is secured by the general obligation of a County, must be approved at
public referendum prior to issuance. Debt secured solely by the revenues generated by the system for which the bonds were issued
may be issued in any amount without a public referendum. For general obligation debt issues to be placed on the ballot, the Board
must approve the proposals by a majority vote. County residents must then vote for the projects placed on the ballot for the debt to be
issued. The most recent bond referendum for school and County projects was approved by the voters in November 2013. The 2013
referendum gives authority to issue up to $304 million for school projects, which include renovations or replacements of 10 older
schools and one new elementary school, and $49 million for a replacement of the County’s public safety emergency communication
system. Current approved referendum debt projects are planned through FY2022 but the issuance schedule may be modified based
on the ability of the County to afford debt service as well as adhere to established financial policies.
210
FINANCIAL SECTION
CAPITAL IMPROVEMENT PLAN IMPACT ON THE OPERATING BUDGET
The implementation of capital projects can impact future operating budgets. Consequently, it is important to evaluate capital
commitments in the context of their ongoing operating impact. Examples of new operating costs might include additional personnel or
utility costs to operate a new facility, additional software maintenance costs for a new technology project, or for debt funded projects,
debt service expense for the life of the debt issue. These future operating impacts are weighed and considered before a capital
project is recommended for funding. Chesterfield County Public Schools generally adds any expected operating costs associated with
new facilities to the operating budget in the year the facility is projected to open, although, for a new school, staff to plan for the
opening of the facility are usually included during the budget year prior to the school opening. Conversely, revitalization projects
associated with existing facilities may actually reduce operating expenditures due to decreases in necessary maintenance or utility
costs. Details regarding these impacts are examined and changes to the operating budget will be detailed in each individual project
narrative in the budget year in which the project is expected to be complete. The operating budget is adjusted in the same year. For
FY2016, there is a slight increase to the operating budget associated with capital improvements (debt service).
211
FINANCIAL SECTION
DEBT OBLIGATIONS
The Constitution of Virginia and the Virginia Public Finance Act provide Virginia counties the authority to issue general obligation debt
secured solely by the pledge of its full faith and credit, as well as debt secured first by the fee revenues generated by the system for
which the bonds are issued and, if necessary, by general obligation tax revenues. Virginia counties are also authorized to issue debt
secured solely by the revenues of the system for which the bonds were issued. There is no limitation imposed by state law or local
ordinance on the amount of general obligation debt a county may issue; however, with certain exceptions, debt which is either directly
or indirectly secured by the general obligation of a county, must be approved by public referendum prior to issuance. Debt secured
sole by revenues generated by the system for which the bonds were issued may be issued in any amount without a public
referendum.
Chesterfield County’s commitment to established management policies has enabled the County to achieve the highest bond rate
ratings attainable from all three rating agencies (Fitch, Standard & Poor’s, and Moody’s) for the County’s general obligation bonds.
Chesterfield County is one of fewer than 40 counties nationwide to hold the distinct honor of having a AAA bond rating from all three
agencies.
Chesterfield County’s Board of Supervisors has established policy guidelines as a critical component in making financial decisions
regarding debt issuance. Adherence to these guidelines allows the County to plan for the necessary financing of capital projects
while maintaining creditworthiness. Chesterfield County policy establishes target and ceiling numbers for certain ratios as a way of
bracketing acceptable ranges that maintain the County’s financial position. Actual results for the County’s debt policies are reflected
in the table below.
Ratio
Actual June 30, 2014
Planning Cap
Planning Ceiling
1.37%
3.00%
3.50%
Debt Per Capita
$1,510
$1,767
$1,987
Debt Service as a Percentage of General
3
Government Expenditures
7.05%
10.00%
11.00%
8.40%
8.00%
6.00%
(floor)
Debt as a Percentage of Assessed Value
1
2
Unassigned General Fund Balance as a Percentage
of General Fund Expenditures
(1)
This ratio indicates the relationship between the County’s tax supported debt and taxable value of property in the County. It is an important indicator of the County’s
ability to repay debt, because property taxes are the source of the County’s revenues used to repay debt. A small ratio is an indication that the County will be better
able to withstand possible future economic downturns and continue to meet its debt obligations.
(2)
This ratio indicates the County’s per capita tax supported debt burden and is a general indicator of the County’s debt burden. A smaller ratio indicates a lighter
burden. The target and ceiling values for the debt per capita ratio will increase by two percent at the beginning of each biennium. The above planning cap and ceiling
were in place beginning in FY2013.
(3)
This ratio is a measure of the County’s ability to repay debt without hampering other county services. A small ration indicates a lesser burden on the County’s operating
budget.
212
FINANCIAL SECTION
DEBT OBLIGATIONS – FINANCIAL DETAIL
Summary of Outstanding Balances for Long-Term Debt Obligations
as of 07/01/2015
Bond Issues
Principal
Interest
Total
VPSA 1995A
755,000
22,556
777,556
VPSA 1995C
1,305,000
33,278
1,338,278
VPSA 2002B
9,330,560
1,830,539
11,161,099
GO 2005B
8,164,010
690,439
8,854,449
172,000
6,272
178,272
5,038,608
1,269,100
6,307,708
GO 2006A
142,000
3,018
145,018
GO 2007A
24,074,523
7,516,601
31,591,124
GO 2007B
17,082,425
3,437,815
20,520,240
GO 2008A
38,192,732
13,066,321
51,259,053
GO 2009A
41,428,324
13,420,820
54,849,144
VPSA 2011
13,280,000
4,959,213
18,239,213
VPSA 2012B
16,735,000
6,769,674
23,504,674
GO 2012B - Refunding
39,935,372
10,912,409
50,847,781
VPSA 2013A
17,385,000
6,940,504
24,325,504
7,124,284
1,955,190
9,079,474
GO 2014 - Refunding
30,412,741
6,280,605
36,693,346
GO 2015 - Projected
40,100,000
21,001,440
61,101,440
9,613,643
155,068
9,768,711
13,624,160
230,840
13,855,000
9,262,400
-
9,262,400
343,157,782
100,501,702
443,659,484
GO 2014
Chromebook L/P Middle
Chromebook L/P High
Bus Lease/Purchase
Summary of FY2016 Debt Service Payments
Bond Issues
VPSA 1995A
VPSA 1995C
VPSA 2002B
GO 2005B
GO 2006A
GO 2007A
GO 2007B
GO 2008A
GO 2009A
VPSA 2011
VPSA 2012B
GO 2012B - Refunding
VPSA 2013A
GO 2014
GO 2014 - Refunding
GO 2015 - Projected
Chromebook L/P Middle
Chromebook L/P High
Bus Lease/Purchase
Totals
213
Principal
755,000
1,305,000
1,166,320
3,460,670
172,000
2,519,304
142,000
2,674,947
728,618
2,937,902
3,174,964
785,000
930,000
500,000
915,000
410,984
4,062,119
2,005,000
1,272,695
2,313,000
1,323,200
33,458,043
Interest
22,556
33,278
434,455
384,666
6,272
229,887
3,018
1,086,697
843,247
1,858,224
1,797,316
593,294
756,560
1,909,440
735,889
206,264
1,360,278
1,953,940
14,310,957
Total
777,556
1,338,278
1,600,774
3,845,335
178,272
2,749,191
145,018
3,761,644
1,571,865
4,796,126
4,972,280
1,378,294
1,686,560
2,409,439
1,650,889
617,248
5,422,397
3,958,940
1,272,695
2,313,000
1,323,200
47,769,000
FINANCIAL SECTION
Bond Issues
VPSA 1995A
VPSA 1995C
VPSA 2002B
GO 2004
GO 2005B
GO 2006A
GO 2007A
GO 2007B
GO 2008A
GO 2009A
GO 2009B
VPSA 2011
VPSA 2012B
GO 2012B
VPSA 2013A
GO 2014
GO 2014 Refunding
GO 2015
Debt Service
FY2015 - FY2016 Comparison of Budgeted Payments
FY15
FY15
FY16
Approved
Approved
Approved
Principal/Interest
Other Debt
Principal/Interest
822,667
1,404,833
1,660,257
4,513,951
4,682,316
184,542
3,410,508
151,053
4,269,884
843,247
4,898,952
4,693,462
412,889
1,414,011
1,719,577
4,898,548
1,683,873
976,200
-
-
777,556
1,338,278
1,600,774
3,845,335
178,272
2,749,191
145,018
3,761,644
1,571,865
4,796,126
4,972,280
1,378,294
1,686,560
2,409,439
1,650,889
617,248
5,422,397
3,958,940
FY16
Approved
Other Debt
Increase/
(Decrease)
Total
-
(45,111)
(66,555)
(59,483)
(4,513,951)
(836,981)
(6,271)
(661,317)
(6,035)
(508,240)
728,618
(102,826)
278,818
(412,889)
(35,717)
(33,017)
(2,489,109)
(32,984)
(358,952)
5,422,397
3,958,940
Other Debt Expenditure:
Chromebook Middle Schools L/P
-
-
-
1,272,695
1,272,695
Chromebook High Schools L/P
-
-
-
2,313,000
2,313,000
Bus Lease/Purchase
-
-
-
1,323,200
1,323,200
GO Bond Fees / Issuance Costs
VPSA Bond Fees / Issuance Costs
-
209,332
10,000
-
(209,332)
(10,000)
4,908,895
4,908,900
Totals
42,640,768
219,332
42,860,105
42,860,100
Principal Payments increased from FY15 to FY16 by $5,075,897
Interest Payments increased from FY15 to FY16 by $52,335
Other Debt Service decreased from FY15 to FY16 by $219,332
For a combined total increase of $4,908,900
214
47,769,000
FINANCIAL SECTION
PROJECTS FUNDED BY OUTSTANDING BOND ISSUES
New Schools
Matoaca High
Tomahawk Creek Middle
Cosby High
Winterpock Elementary
Clover Hill High
Davis Middle
Scott Elementary
Facility Renovations
Chester Middle
Ecoff Elementary
Chalkley Elementary
Falling Creek Elementary
Greenfield Elementary
Bellwood Elementary
Hening Elementary
Watkins Elementary
Manchester High
CTC @ Hull
Meadowbrook High
Gates Elementary
CTC @ Courthouse
Robious Middle
Bird High
Salem Middle
Monacan High
Beulah Elementary
Midlothian Middle
Providence Middle
Swift Creek Middle
Manchester Middle
Midlothian High
Bailey Bridge Middle
Bon Air Elementary
Falling Creek Middle
Other Projects
Major Maintenance at various school locations including paving, HVAC, roof repair, plumbing, flooring, wastewater, flooring, lighting,
lockers, bleachers, painting, abatement, communications, athletic tracks, ADA compliance
Midlothian High School Field House
Energy Improvements
Technology projects
Monacan High School Specialty Center
215
FINANCIAL SECTION
POST- EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES
Supplemental Retirement Program
The School Board contributes to the Supplemental Retirement Program (Program), a single- employer, defined benefit pension plan
established in 1996 and administered by the School Board to provide pension benefits for certain qualified School Board
employees in addition to any benefits which may be received under the VRS or Social Security.
1. Summary of Significant Accounting Policies
a) Basis of Accounting:
The Program's financial statements are prepared using the accrual basis of accounting.
Employer contributions are recognized when due and the employer has made a formal commitment to provide
the contribution. Benefits and refunds are recognized when due and payable in accordance with the terms of the
Program.
b) Valuation of Investments: Investments are reported at fair value. Short-term investments are reported at cost,
which approximates fair value. Securities traded on a national or international exchange are valued at the last
reported sales prices at current exchange rates. Investments that do not have an established market are
reported at estimated fair value.
2. Program Descriptions and Contribution Information
a) Program Description: The School Board's Program is provided for full-time employees covered by VRS with at
least ten years employment by Chesterfield County Public Schools, including the five years immediately preceding
retirement. Employees must have at least twenty years in VRS and/or education, be at least age of 50, and not be
retired on disability. Upon becoming eligible for benefits from the Program, the employee shall select a part-time option
to provide supplemental service to the School Board in the same or equivalent position as when the employee
was permanently employed. The employee shall receive a monthly retirement benefit, beginning as of the date the
employee commenced part-time employment under the provisions of the Program, equal to one twelfth (1/12) of one
percent (1%) of the employee's final annual compensation; multiplied times the number of obligated days; divided by
the duration of the payout period. The number of obligated days and amount of the monthly retirement benefit
shall be determined and paid based on one of the part-time employment options selected by the employee
and on the employee's employment classification. The minimum monthly benefit payable is $50. Benefits under
the Program cease upon completion of the elected payout installment period. In the event of the death or total
disability of the employee during the first year of receipt of benefits, the employee will only receive payment for the
time actually worked. The School Board’s program was closed to employees hired or re-hired after June 30, 2013.
An employee is vested under the Program when he reaches his normal retirement age defined as the time
when services have been rendered in the part-time position classification selected by the employee. During the
period the employee is providing services to the School Board in the part-time position, the employee's benefit is
paid from the general assets of the School Board. If the employee does not complete the service required, the
employee's benefits are forfeited. Benefit payments made after the first year shall be made from the Program’s
assets.
Membership of the Program consisted of the following at July 1, 2014:
Active participants
Retirees (vested)
Retirees (non-vested)
Total
6,068
782
170
7,020
b) Funding Policy: The School Board contributes the normal cost plus amortizes the unfunded actuarial accrued liability
over a 20 year open rolling period for actives and three year layered closed amortization period for inactives.
Actual contributions are based upon savings derived from employees electing to retire under the Program
along with a supplement from the School Operating Fund.
For a particular Program year, the actual
contribution may not equal the recommended level of contribution; however, it is expected that the contribution will be
sufficient to meet the funding requirements over the longer term. The Program is funded from available budget
allocations and interest earned from the Program.
216
FINANCIAL SECTION
3. Related Party Investments
The Program’s assets do not include any securities issued by the County.
4. Annual Pension Cost and Net Pension Obligation (Asset) – Employer - GASB Statement No. 27
The note disclosure and related required supplementary information reflect the requirements for reporting pension expense
and the related net pension obligation (asset) for the Program as included in the financial statements of the School Board.
a) Annual Pension Cost and Net Pension Obligation (Asset): For fiscal year 2014, the School Board made a
contribution of $9,386,241 to the Program.
Net Pension Obligation (NPO) (Asset)
Annual Required Contribution (ARC)
Interest on NPO
Adjustment to the ARC
Annual Pension Cost
Contributions made
Decrease in NPO (asset)
NPO (asset) beginning of year
NPO (asset) end of year
$
$
14,424,056
(673,136)
1,482,593
15,233,513
( 9,386,241)
5,847,272
( 8,975,149)
( 3,127,877)
b) Three-year Trend Information:
Fiscal Year
Ended
Annual Percent
Cost
Pension
Contributed
Net Pension
Obligation (Asset)
6/30/2014
$15,233,513
61.62%
6/30/2013
15,859,310
50.20
(8,975,149)
6/30/2012
14,810,072
55.80
(16,873,387)
$ (3,127,877)
c) Actuarial Method and Significant Assumptions: The information presented was determined as part of the actuarial
valuations at the dates indicated. Additional information as of the latest actuarial valuation follows:
Valuation Date ................................ July 1, 2014
Actuarial cost method ..................... Entry age normal
Amortization method ....................... Level dollar
Amortization period - active ............ 20 years – rolling open
Amortization period - retirees .......... 3 years – layered closed
Asset valuation method .................. Market value
Actuarial assumptions:
Investment rate of return .............. 7.5%
Projected salary increases ........... 3.5%
d) Funded Status and Funding Progress: As of June 30, 2014, the program was 26.76% funded. The actuarial
accrued liability for benefits was $80,172,268 and the actuarial value of assets was $21,456,008 leaving $58,716,260
unfunded. Covered payroll was $258,789,820. The ratio of unfunded actuarial liability to annual covered payroll was
22.69%. The schedule of funding progress, presented as required supplementary information following the notes
to the financial statements, presents trend information that shows whether the actuarial value of program assets is
increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.
217
FINANCIAL SECTION
5. Pension Liability – Plan - GASB Statement No. 67
Note disclosure and related required supplementary information about the Program’s investment performance, total
pension liability, net pension liability and contributions as required under GASB Statement No. 67, are as follows and on page
117 of the required supplementary information. The amounts are not reflected in the financial statements of the School Board.
a) Rate of Return: As of June 30, 2014, the annual money-weighted rate of return on cash flows on the program
investments, net of investment expense, was 15.75%. The money- weighted rate of return expresses investment
performance, net of investment expense, adjusted for the changing amounts actually invested.
b) Net Pension Liability: The components of the net pension liability as of June 30, 2014 were as follows:
Net Pension Liability
Total pension liability
$
Program fiduciary net position
Net pension liability
Fiduciary net position as a
percent of total pension liability
86,475,216
(21,456,008)
$
65,019,208
24.81%
c) Actuarial Method and Significant Assumptions: The total pension liability was determined as part of the actuarial
valuation at the date indicated, using the following actuarial assumptions:
Valuation Date ................................................. July 1, 2014
Investment rate of return ................................................................ 7.5%
Projected salary increases .................................................................................. 3.5%
Inflation rate .................................................... No inflation rate assumed
Mortality ............................................................................................... RP-2000 Mortality Table for males and females projected to
2020 with Scale AA
d) Discount Rate: The discount rate used to measure the total pension liability was 6.16%. The projection of cash flows
used to determine the discount rate assumed that employer contributions will be made at the current contribution rates.
Based on this assumption, the Program’s fiduciary net position was projected to be available to make all projected
future benefit payments for current program members through June 30, 2037.
The long-term expected rate of return on program investments was applied to periods of projected benefit payments
through this date, and the municipal bond rate was used for the period thereafter to determine the total pension
liability. The discount used to measure the total pension liability on the municipal bond rate was 3.8%. This is
equivalent to an average assumed rate of return of approximately 6.16%.
e) Sensitivity of net pension liability to changes in the discount rate: The following represents the net pension liability
calculated using the stated discount rate, as well as what the net pension liability would be if it were calculated using a
discount rate that is 1 percent lower or 1 percent higher than the current rate.
1% decrease
218
Current rate
1% increase
5.16%
6.16%
7.16%
$ 70,284,324
$ 65,019,208
$ 60,238,726
FINANCIAL SECTION
Postemployment Retiree Healthcare Benefits
1. Plan Description
The Other Postemployment Benefit (OPEB) Trust is a single employer defined benefit plan that provides health and dental
insurance during retirement for certain qualified retirees and their dependents. Benefit provisions are established by the
County Board and may be amended at any time. The Board of Trustees, appointed by the County Board, administers the plan.
The OPEB Trust is considered part of the County of Chesterfield’s reporting entity and is included in the County’s financial
statements as an OPEB Trust Fund. No separately audited financial statements are available. The County joined other Virginia
localities by opting to participate in the Virginia Municipal League/Virginia Association of Counties (VML/VACO) Trust Fund for
the purpose of investing OPEB contributions. VML/VACO issues audited financial statements which can be obtained by
contacting the VML/VACO Finance Program, 919 E. Main Street Suite 1100, Richmond, Virginia 23219.
Employees with a combination of age and fulltime service greater than or equal to 60 years as of July 1, 2007, including at least
10 years of service, will be grandfathered. Non-grandfathered employees will receive health benefits at age 55 or older with at
least 15 years of service. Employees retiring before age 55 will be allowed to purchase retiree healthcare at the School Board’s
group rate with no School Board contribution from the time of retirement until age 55. At age 55, they will begin to receive the
School Board contribution based on years of service. School Board contributions for pre-65 health and dental benefits at July 1,
2013, are:
Years of Service
0 to 9
10 to 14
15 to 19
20 to 24
25+
Grandfathered
100%*
100%*
100%*
100%*
Non-grandfathered
$174 per month
$261 per month
$348 per month
*as a percentage
25+ of the School Board’s contribution, not the total premium
Non-grandfathered School Board contributions are subject to an annual 3% increase based on inflation but will never exceed the
contribution for an active employee.
All retired employees and active employees who are age 65 and over and with 30 or more years of service (all as of January 1,
2009), will receive a School Board contribution toward their post- Medicare coverage no greater than $190 per month indexed at
3% per year plus $40 reimbursement for prescription coverage. For all other employees, the School Board limits its contribution
toward post-Medicare coverage based on years of service. The School Board will contribute $4 per month for each year of
service plus a static $40 per month for a Medicare Part D plan cost reimbursement.
Employees hired after July 1, 2006, who retire at age 55 or older, with 15 or more years of full- time service, will be permitted to
purchase retiree health benefits for themselves and their dependents at the School Board’s group rate, but will receive no School
Board contribution toward the cost.
2. Funding Policy
As of June 30, 2014, the School Board has $8,673,702 in plan assets accumulated for payment of future benefits. The School
Board made contributions and paid premiums to the trust in amounts approximately equal to the annual required contribution
(ARC) for the fiscal year ended June 30, 2014, and intends to fund at least the ARC amount in future fiscal years. Actual
contributions to the plan are appropriated on an annual basis. Employees’ contributions vary according to individual elections of
coverage and the level of County contribution which is based on eligibility requirements.
219
FINANCIAL SECTION
3. Annual OPEB cost and Net OPEB (Asset)
The School Board’s annual OPEB cost (expense) is calculated based on the ARC, an amount actuarially determined in
accordance GAAP. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost
each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. The following table shows the
components of the School Board’s annual OPEB cost for the year, the amount contributed to the plan, and changes in the School
Board’s net OPEB asset.
Net Other Postemployment Benefits Obligation
(NOPEBO) (ASSET)
Annual required contribution (ARC)
$
Interest on NOPEBO
1 7,757,166
(7,905)
7,302
Adjustment to the ARC
Annual OPEB Cost
17,756,563
( 17,756,563)
Contributions made
Increase in NOPEBO (asset) NOPEBO (asset)
beginning of year
(112,925)
$
NOPEBO (asset) end of year
_ (112,925)
Three-year Trend Information
Fiscal Year
Ended
6/30/2014
Annual Percent
Cost
$
Pension
Contributed
Net Pension
Obligation (Asset)
17,756,563
100 %
$ (112,925)
6/30/2013
18,719,363
100
(8,975,149)
6/30/2012
19,463,642
99.68
(16,873,387)
4. Funded Status and Funding Progress
As of June 30, 2014, the plan was 3.93% funded. The actuarial accrued liability for benefits was $220,607,063 and the actuarial
value of assets was $8,673,702 leaving $211,933,361 unfunded. The ratio of the unfunded actuarial liability to annual covered
payroll of $289,001,415 was 73.33%. The schedule of funding progress, presented as required supplementary information
following the notes to the financial statements, presents trend information since inception that shows whether the actuarial value
of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.
5. Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan understood by the employer
and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of
sharing of benefit costs between the employer and the plan members to that point. The actuarial methods and assumptions used
include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial
value of assets, consistent with the long-term perspective of the calculations. Actuarial valuations involve estimates of the value
of reported amounts and assumptions about the probability of events far into the future and are subject to continued revision as
actual results are compared to past expectations and new estimates are made about the future.
The actuarial assumptions at June 30, 2014, included (a) 7.0% discount rate (b) medical benefit cost trend increases of 6.5% in
plan year 2014 reduced by decrements to a rate of 5.0% after 3 years (c) dental cost trend of 5.0% annually (d) payroll growth
rate of 2.5% and (e) inflation rate of return of 2.5%. Plan liabilities were determined using the projected unit of credit actuarial cost
method. The plan’s unfunded actuarial accrued liability is being amortized as a level percentage of projected payroll on an open
basis for a period of 30 years.
220
FINANCIAL SECTION
Supplemental Retirement Program
Schedule of Funding Progress
Actuarial
UAAL as a
Accrued
Percentage
Actuarial
Actuarial
Liability
Valuation
Value of
Date
Assets
(AAL)
Entry Age
Unfunded
AAL
$ 80,172,268
91,811,165
96,040,383
86,244,670
80,178,616
81,225,648
$ 58,716,260
70,703,161
72,484,555
58,467,323
59,719,966
61,804,727
7/1/2014
7/1/2013
7/1/2012
7/1/2011
7/1/2010
7/1/2009
$ 21,456,008
21,108,004
23,555,828
27,757,347
20,458,650
19,420,921
of
Funded
Covered
Covered
Ratio
Payroll
Payroll
26.76 %
22.99
24.53
32.19
25.52
23.91
$ 258,789,820
277,305,525
265,364,139
202,945,820
200,805,579
214,586,061
22.69 %
25.50
27.32
28.81
29.74
28.80
Other Postemployment Benefits Plan - Retiree Healthcare
Schedule of Funding Progress
Covered Payroll
UAAL as a
Percentage
of
Covered
Payroll
7/1/2014
7/1/2013
$ 8,673,702
6,877,165
$ 220,607,063
218,951,407
$ 211,933,361
212,074,242
3.93 %
3.14
$ 289,001,415
289,001,415
73.33 %
73.38
7/1/2012
5,423,624
231,569,855
226,146,231
2.34
277,171,421
81.59
7/1/2011
5,494,060
204,508,430
199,014,370
2.69
301,795,172
65.94
7/1/2010
3,872,059
201,829,878
197,957,819
1.92
301,795,172
65.59
7/1/2009
2,039,951
191,377,548
189,337,597
1.07
298,721,192
63.38
Actuarial
Valuation
Date
Actuarial
Actuarial Value
Accrued
of
Liability (AAL)
Assets
Unit Credit
Unfunded AAL
Funded
Ratio
Source: The Chesterfield Count Comprehensive Annual Financial Report for the year ended June 30, 2014
221
Adopted Budget
for FY 2016
Informational
INFORMATIONAL SECTION
The information section is intended to provide the reader with supporting information to give a broader picture of Chesterfield County
Public Schools.
222
TAX BASE AND RATE TRENDS
Assessed and Estimated Market Values of Taxable Property (1)
(unaudited)
Assessed Values
Fiscal
Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Real Estate (2)
Commercial/
Residential
industrial
16,889,432,228
19,509,239,881
23,439,147,536
26,476,217,323
26,444,495,499
25,404,972,139
24,371,644,507
23,297,692,124
23,270,154,936
24,137,868,679
4,503,087,387
4,965,460,886
5,458,439,780
6,286,058,061
6,538,019,297
6,199,204,274
6,209,724,943
6,377,907,210
6,549,579,765
6,750,914,605
Personal
property
3,137,616,107
3,834,060,417
3,330,659,179
3,436,200,412
3,072,809,133
3,047,498,874
3,167,813,011
3,291,845,888
3,483,680,323
3,495,271,898
Machinery
and tools
Public service
404,752,040
457,959,170
543,314,870
435,488,170
438,809,420
435,428,490
436,491,890
471,584,010
477,379,120
478,934,270
1,060,282,022
977,692,155
926,030,901
1,114,518,126
1,198,254,238
1,294,938,309
1,323,381,861
1,314,798,015
1,388,250,675
1,326,654,615
Total
25,995,169,784
29,744,412,509
33,697,592,266
37,748,482,092
37,692,387,587
36,382,042,086
35,509,056,212
34,753,827,247
35,169,044,819
36,189,644,067
Source: County Assessor's Office
(1) Property in the County is assessed each year. Assessed values of all classes of property approximate market value except for public service property, which is
determined by the State Corporation Commission.
(2) Real estate assessed values include both halves of the year's assessments.
Property Tax Rates (Per $100 of assessed value)
(unaudited)
Personal Property
Fiscal
Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Real estate
1.07
1.07/1.04 (4)(5)
1.04/0.97(4)(5)
0.97/0.95(4)(5)
0.95(5)
0.95(5)
0.95(5)
0.95(5)
0.95(5)
0.95/0.96(4)(5)
Airplanes
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
Motor
vehicles
clean
special
fuels
3.24
3.24
3.24
3.24
3.24
3.24
3.24
3.24
3.24
3.24
Motor
vehicles of
voluntary
personnel (1)
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
Wild or
exotic
animals
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
Special
equipped
motor
vehicles
physically
handicap
$ 0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
Vehicle
trailer and
semi-trailer
(2)
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
0.96
All
others (3)
3.60
3.60
3.60
3.60
3.60
3.60
3.60
3.60
3.60
3.60
Machinery
and tools
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Total
direct
tax
rate(6)
1.37
1.38
1.26
1.20
1.17
1.17
1.19
1.20
1.21
1.21
Source: Chesterfield County Accounting Department
(1) Includes motor vehicles owned by members of volunteer rescue squads, volunteer fire departments, volunteer police chaplains, and auxiliary police officers.
(2) Includes motor vehicles, trailers, and semi-trailers with a gross vehicle weight of 10,000 pounds or more to transport property for hire by a motor carrier engaged in
interstate commerce.
(3) Includes automobiles (except those mentioned above), boats, boat trailers, other motor vehicles and all tangible personal property used or held with any mining,
manufacturing or other business, trade, occupation or profession, including furnishings, furniture, and appliances in rental units.
(4) The real estate tax rate was different for each half of the fiscal year.
(5) In 2006, the County initiated a supplemental property tax in the Powhite-Charter Colony Parkway Interchange Service District. Real property in the district is charged
this supplemental tax rate of $0.15 per $100 in addition to the real estate rate.
(6) The total direct tax rate for each fiscal year is per $100 of assessed valuation and is calculated on a weighted average basis with no adjustment for prorated personal
property tax valuations.
223
ENROLLMENT PROJECTION METHODOLOGY, HISTORY AND FORECAST
STUDENT ENROLLMENT PROJECTION METHODOLOGY
Membership projections are calculated annually and are based on the September 30 membership.
Several projection models are used to calculate annual projections. The basis of the models is the Cohort Survival Model (CSM).
The CSM is as an enrollment projection method which essentially compares the number of students in a particular grade to the
number of students in the previous grade during the previous year. Ratios are computed for each grade progression and are then
used to project future enrollments.
The ratio indicates whether a change in the number of students is indicative of enrollment that is stable, increasing, or decreasing. A
ratio of one indicates stable enrollment, less than one indicates declining enrollment, while greater than one indicates increasing
enrollment. If, for example, a school district had 100 fourth graders and the next year only has 95 fifth graders, the CSR would be
0.95.
The projections are first computed districtwide by grade level using two models, the DeJong Projection Model and the K-12
Enrollment Projection Model. The DeJong Model calculates three projections, low, moderate and high. Given information that staff
has on live births, housing trends, zoning cases and certificates of occupancy, a low, moderate or high projection is selected. This
number is then compared to the K-12 Enrollment Projection Model to determine the best possible projection.
Individual school enrollment projections are then calculated by grade level based on the K-12 Enrollment Projection Model. The final
numbers are then compared to the districtwide number and adjusted based on a thorough knowledge of each school zone.
In addition, the membership data is geocoded to the county’s GIS (Geographic Information System, ArcMap). The student data is
then analyzed by school assignment and compared to historical data to determine where growth and decline have occurred
224
ENROLLMENT HISTORY AND PROJECTIONS
ELEMENTARY
ALBERTA SMITH ELEMENTARY
BELLWOOD ELEMENTARY
BENSLEY ELEMENTARY
BEULAH ELEMENTARY
BON AIR ELEMENTARY
CHALKLEY, JA ELEMENTARY
CLOVER HILL ELEMENTARY
CRENSHAW, THELMA ELEMENTARY
CRESTWOOD ELEMENTARY
CURTIS, CE ELEMENTARY
DAVIS, AM ELEMENTARY
ECOFF ELEMENTARY
ELIZABETH N. SCOTT ELEMENTARY
ENON ELEMENTARY
ETTRICK ELEMENTARY
EVERGREEN ELEMENTARY
FALLING CREEK ELEMENTARY
GATES, OB ELEMENTARY
GORDON, WW ELEMENTARY
GRANGE HALL ELEMENTARY
GREENFIELD ELEMENTARY
HARROWGATE ELEMENTARY
HENING, JG ELEMENTARY
HOPKINS ROAD ELEMENTARY
JACOBS ROAD ELEMENTARY
MARGUERITE F CHRISTIAN ELEMENTARY
MATOACA ELEMENTARY
PROVIDENCE ELEMENTARY
REAMS ROAD ELEMENTARY
ROBIOUS ELEMENTARY
SALEM CHURCH ELEMENTARY
SPRING RUN ELEMENTARY
SWIFT CREEK ELEMENTARY
WATKINS, JB ELEMENTARY
WEAVER, BETTIE ELEMENTARY
WELLS, CC ELEMENTARY
WINTERPOCK ELEMENTARY
WOOLRIDGE ELEMENTARY
TOTAL -ELEMENTARY SCHOOL
225
Actual
FY2013
Actual
FY2014
Actual
FY2015
Projected
FY2016
Projected
FY2017
Projected
FY2018
691
421
570
609
618
852
790
706
541
694
629
760
835
469
528
1,030
678
733
685
764
609
432
779
588
636
706
464
591
500
688
559
804
831
1013
722
688
828
747
25,788
678
458
593
574
641
891
798
704
537
714
655
726
892
494
496
1,022
666
710
669
761
601
466
843
567
651
702
458
616
506
669
576
843
828
1002
704
674
860
732
25,977
645
471
660
592
650
830
795
712
569
727
683
734
885
520
515
1,055
696
716
662
760
609
558
842
554
772
588
440
611
508
658
611
867
854
1,011
706
684
872
741
26,363
631
479
699
596
644
839
805
693
569
735
699
726
880
532
526
1,070
717
702
648
761
609
568
831
568
791
532
440
614
506
654
633
879
832
1,033
700
677
887
736
26,441
635
496
721
614
643
845
821
698
592
750
710
718
881
551
546
1,079
750
700
647
767
614
574
837
574
817
490
439
610
507
639
635
897
838
1,051
708
682
927
749
26,752
629
516
748
631
648
843
834
687
611
774
727
722
885
553
553
1,085
784
702
648
765
642
588
850
563
829
469
438
615
517
604
640
894
834
1,064
720
692
946
783
27,033
Actual
FY2013
Actual
FY2014
Actual
FY2015
Projected
FY2016
Projected
FY2017
Projected
FY2018
MIDDLE SCHOOL
BAILEY BRIDGE MIDDLE
CARVER MIDDLE
ELIZABETH B. DAVIS MIDDLE
FALLING CREEK MIDDLE
MANCHESTER MIDDLE
MATOACA MIDDLE
MIDLOTHIAN MIDDLE
PROVIDENCE MIDDLE
ROBIOUS MIDDLE
SALEM CHURCH MIDDLE
SWIFT CREEK MIDDLE
TOMAHAWK CREEK MIDDLE
TOTAL - MIDDLE SCHOOL
1,488
1,059
1,159
1,211
1,469
1,122
1,208
839
1,317
829
1,023
1,267
13,991
1,429
1,068
1,189
1,226
1,431
1,072
1,206
832
1,278
853
1,036
1,294
13,914
1,379
999
1,243
1,186
1,465
1,020
1,225
862
1,255
891
1,015
1,339
13,915
1,342
975
1,289
1,186
1,430
961
1,206
876
1,295
901
993
1,367
13,866
1,355
981
1,343
1,207
1,404
933
1,213
896
1,329
905
962
1,432
14,005
1,425
1,007
1,345
1,271
1,435
943
1,199
907
1,377
899
984
1,415
14,253
HIGH SCHOOL
BIRD, LLOYD C. HIGH
CARVER COLLEGE & CAREER ACADEMY
CLOVER HILL HIGH
COSBY HIGH
JAMES RIVER HIGH
MANCHESTER HIGH
MATOACA HIGH
MEADOWBROOK HIGH
MIDLOTHIAN HIGH
MONACAN HIGH
THOMAS DALE HS
TOTAL - HIGH SCHOOL
1,835
319
1,781
2,063
1,982
1,894
1,837
1,630
1,406
1,372
2,259
18,378
1,843
264
1,875
2,025
2,023
1,895
1,860
1,625
1,424
1,366
2,271
18,471
1,799
272
1,861
1,987
2,070
1,925
1,838
1,644
1,472
1,399
2,239
1,778
268
1,871
2,012
2,091
1,971
1,855
1,652
1,548
1,418
2,213
1,799
268
1,899
2,018
2,097
1,944
1,837
1,643
1,591
1,422
2,189
1,792
268
1,924
2,032
2,066
1,897
1,787
1,659
1,623
1,409
2,197
18,506
18,677
18,707
18,653
129
225
129
226
129
226
129
226
129
226
129
226
58,511
58,717
59,139
59,339
59,819
60,294
APPOMATTOX GOVERNOR'S SCHOOL
MAGGIE WALKER GOVERNOR'S SCHOOL
GRAND TOTAL
226
RESOURCE ALLOCATIONS
All Funds
FY2012
Actual
FY2013
Actual
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
FULL-TIME POSITIONS
Superintendent
1.0
1.0
1.0
1.0
1.0
3.0
3.0
3.0
3.0
3.0
Director
20.0
21.0
20.0
19.0
21.0
Supervisor
32.0
30.0
31.0
30.0
27.0
Assistant Director
25.0
26.0
25.0
24.0
24.0
Database Administrator
2.0
2.0
2.0
2.0
2.0
12.0
12.0
12.0
11.0
11.0
Teacher
3892.9
3919.4
3937.7
4071.6
4134.5
Librarian
92.6
94.0
92.8
94.2
93.0
160.0
159.4
159.0
160.0
159.2
Instructional Specialist
29.0
31.0
30.0
32.0
31.0
Administrative Assistant
22.0
26.0
27.0
29.0
31.0
Principal
63.0
63.0
64.0
64.0
64.0
Assistant Principal
98.0
98.0
98.0
99.0
96.0
Microcomputer Analyst
56.0
56.0
55.0
56.0
56.0
Other Instructional Staff
21.0
21.0
22.0
22.0
23.0
7.0
7.0
7.0
7.0
7.0
Psychologist
32.0
32.0
32.0
33.0
33.0
Educational Diagnostician
12.0
12.0
12.0
12.0
12.0
Social Worker
21.0
22.0
23.0
23.0
24.0
Educational Liaison
22.0
22.0
23.0
23.0
24.0
Occupational/Physical Therapist
21.0
21.0
21.0
19.0
20.0
Accountant
11.0
12.0
12.0
13.0
13.0
34.0
34.0
34.0
34.0
34.0
Other Professional
33.0
33.0
37.0
38.0
39.0
844.0
839.4
848.4
844.0
862.0
37.0
38.0
41.0
42.0
42.0
4.0
4.0
4.0
4.0
4.0
63.0
63.0
63.0
64.0
64.0
9.0
7.0
4.0
3.0
1.0
Other Administrative Staff
Guidance Counselor
Nurse
Instructional Aide
Tutor/Security Monitor
Printer
Clinic Aide
Center Based Educator
Home/Family Educator
5.0
5.0
4.0
0.0
0.0
Hearing Impaired Interpreter
17.0
17.0
16.0
16.0
16.0
Technology Resource Assistant
25.4
26.0
26.0
27.0
26.0
Secretary/Clerk
363.0
361.0
363.0
362.0
362.0
Trades/Crafts/Utility Worker
170.0
168.0
167.0
168.0
168.0
Bus Driver
512.0
518.0
519.0
527.0
532.0
Custodian
438.0
439.0
439.0
382.0
174.0
Warehouse Staff
24.0
24.0
24.0
14.0
15.0
Food Service Manager
89.0
89.0
89.0
89.0
89.0
0.0
0.0
0.0
0.0
0.0
7,322.9
7,356.2
7,387.9
7,461.8
7,337.7
Food Service Worker
FULL-TIME POSITIONS
227
All Funds
FY2012
Actual
FY2013
Actual
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
PART-TIME POSITIONS
Director
0.0
0.0
0.0
0.0
0.0
Teacher
49.8
50.6
56.9
42.2
52.1
Librarian
1.4
0.4
1.2
0.8
1.0
Guidance Counselor
2.0
3.0
4.0
3.2
4.6
Psychologist
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Social Worker
1.0
0.0
0.0
0.0
0.0
Nurse
0.0
0.0
2.0
2.0
2.0
1.5
1.5
1.5
3.5
2.5
0.7
0.7
0.7
0.0
0.0
0.6
0.6
0.6
0.6
0.6
0.0
0.0
0.0
0.0
0.0
Other Professional
1.0
2.0
2.0
2.0
2.0
Instructional Aide
1.0
1.0
1.0
1.0
1.0
Tutor/Monitor
2.0
1.0
0.0
0.0
0.0
1.0
1.0
1.0
1.0
1.0
2.6
3.0
2.8
2.8
3.0
Clerical
0.0
0.0
0.0
0.0
0.0
Trades/Craft
0.5
0.5
0.7
0.7
0.7
Custodian
7.0
7.0
7.0
7.0
0.0
Food Service Worker
380.0
386.0
391.0
398.0
399.0
PART-TIME POSITIONS
452.1
458.3
472.4
464.8
469.5
TOTAL ALL POSITIONS
7,775.0
7,814.5
7,860.3
7,926.6
7,807.2
228
FY2012
Actual
FY2013
Actual
Superintendent
1.0
1.0
3.0
3.0
Director
19.0
Supervisor
Assistant Director
Operating Fund
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
1.0
1.0
1.0
3.0
3.0
3.0
20.0
19.0
18.0
20.0
24.0
23.0
23.0
23.0
19.0
24.0
25.0
24.0
23.0
23.0
FULL-TIME POSITIONS
Teacher
Librarian
2.0
2.0
2.0
2.0
2.0
11.0
11.0
11.0
11.0
11.0
3720.9
3709.4
3712.7
3881.6
3941.5
92.6
94.0
92.8
94.2
93.0
134.0
159.4
159.0
160.0
159.2
27.0
29.0
28.0
30.0
29.0
22.0
26.0
27.0
29.0
31.0
Principal
63.0
63.0
64.0
64.0
64.0
Assistant Principal
98.0
98.0
98.0
99.0
96.0
55.0
55.0
54.0
54.0
54.0
9.0
9.0
9.0
9.0
10.0
Nurse
7.0
7.0
7.0
7.0
7.0
Psychologist
32.0
32.0
32.0
33.0
33.0
12.0
12.0
12.0
12.0
12.0
Social Worker
21.0
22.0
23.0
23.0
24.0
Educational Liaison
18.0
18.0
18.0
18.0
18.0
21.0
21.0
21.0
19.0
20.0
6.0
7.0
7.0
8.0
8.0
34.0
34.0
34.0
34.0
34.0
Other Professional
30.0
30.0
33.0
34.0
35.0
761.0
754.4
763.4
765.0
765.0
37.0
38.0
41.0
42.0
42.0
4.0
4.0
4.0
4.0
4.0
63.0
63.0
63.0
64.0
64.0
0.0
0.0
0.0
0.0
0.0
Guidance Counselor
Accountant
Instructional Aide
Printer
Clinic Aide
0.0
0.0
0.0
0.0
0.0
17.0
17.0
16.0
16.0
16.0
25.4
26.0
26.0
27.0
26.0
Secretary/Clerk
355.0
353.0
355.0
355.0
354.0
168.0
166.0
166.0
167.0
167.0
Bus Driver
512.0
518.0
519.0
527.0
532.0
Custodian
438.0
439.0
439.0
382.0
174.0
24.0
24.0
24.0
14.0
15.0
0.0
0.0
0.0
0.0
0.0
Food Service Worker
0.0
0.0
0.0
0.0
0.0
6,890.9
6,913.2
6,930.9
7,052.8
6,906.7
Warehouse Staff
FULL-TIME POSITIONS
229
Operating Fund
FY2012
Actual
FY2013
Actual
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
PART-TIME POSITIONS
Director
0.0
0.0
0.0
0.0
0.0
Teacher
49.3
50.6
55.6
42.2
52.1
Librarian
1.4
0.4
1.2
0.8
1.0
Guidance Counselor
2.0
3.0
4.0
3.2
4.6
Psychologist
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Social Worker
1.0
0.0
0.0
0.0
0.0
Nurse
0.0
0.0
2.0
2.0
2.0
1.5
1.5
1.5
3.5
2.5
0.7
0.7
0.7
0.0
0.0
0.6
0.6
0.6
0.6
0.6
0.0
0.0
0.0
0.0
0.0
Other Professional
1.0
1.0
1.0
1.0
1.0
Instructional Aide
1.0
1.0
1.0
1.0
1.0
Tutor/Monitor
2.0
1.0
0.0
0.0
0.0
1.0
1.0
1.0
1.0
1.0
2.6
3.0
2.8
2.8
3.0
Clerical
0.0
0.0
0.0
0.0
0.0
Trades/Craft
0.5
0.5
0.7
0.7
0.7
Custodian
7.0
7.0
7.0
7.0
0.0
Food Service Worker
0.0
0.0
0.0
0.0
0.0
71.6
71.3
79.1
65.8
69.5
6,962.5
6,984.5
7,010.0
7,118.6
6,976.2
PART-TIME POSITIONS
TOTAL OPERATION FUND POSITIONS
230
Grants Fund
FY2012
Actual
FY2013
Actual
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
FULL-TIME POSITIONS
Supervisor
3.0
2.0
2.0
1.0
1.0
Assistant Director
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Teacher
Librarian
1.0
1.0
1.0
0.0
0.0
172.0
210.0
225.0
190.0
193.0
0.0
0.0
0.0
0.0
0.0
26.0
0.0
0.0
0.0
0.0
2.0
2.0
2.0
2.0
2.0
0.0
0.0
0.0
0.0
0.0
Principal
0.0
0.0
0.0
0.0
0.0
Assistant Principal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
12.0
12.0
13.0
13.0
13.0
Nurse
0.0
0.0
0.0
0.0
0.0
Psychologist
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Social Worker
0.0
0.0
0.0
0.0
0.0
Educational Liaison
4.0
4.0
5.0
5.0
6.0
0.0
0.0
0.0
0.0
0.0
Accountant
2.0
2.0
2.0
2.0
2.0
0.0
0.0
0.0
0.0
0.0
Other Professional
3.0
3.0
3.0
3.0
3.0
83.0
85.0
85.0
79.0
97.0
0.0
0.0
0.0
0.0
0.0
Printer
0.0
0.0
0.0
0.0
0.0
Clinic Aide
0.0
0.0
0.0
0.0
0.0
9.0
7.0
4.0
3.0
1.0
5.0
5.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Secretary/Clerk
4.0
4.0
4.0
3.0
3.0
0.0
0.0
0.0
0.0
0.0
Bus Driver
0.0
0.0
0.0
0.0
0.0
Custodian
0.0
0.0
0.0
0.0
0.0
Warehouse Staff
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Food Service Worker
0.0
0.0
0.0
0.0
0.0
326.0
337.0
350.0
301.0
321.0
Guidance Counselor
Instructional Aide
FULL-TIME POSITIONS
231
Grants Fund
FY2012
Actual
FY2013
Actual
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
PART-TIME POSITIONS
Director
0.0
0.0
0.0
0.0
0.0
Teacher
0.5
0.0
1.3
0.0
0.0
Librarian
0.0
0.0
0.0
0.0
0.0
Guidance Counselor
0.0
0.0
0.0
0.0
0.0
Psychologist
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Social Worker
0.0
0.0
0.0
0.0
0.0
Nurse
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other Professional
0.0
1.0
1.0
1.0
1.0
Instructional Aide
0.0
0.0
0.0
0.0
0.0
Tutor/Monitor
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Clerical
0.0
0.0
0.0
0.0
0.0
Trades/Craft
0.0
0.0
0.0
0.0
0.0
Custodian
0.0
0.0
0.0
0.0
0.0
Food Service Worker
0.0
0.0
0.0
0.0
0.0
PART-TIME POSITIONS
0.5
1.0
2.3
1.0
1.0
326.5
338.0
352.3
302.0
322.0
TOTAL GRANTS FUND POSITIONS
232
FY2012
Actual
FY2013
Actual
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
FULL-TIME POSITIONS
Director
1.0
1.0
1.0
1.0
1.0
Assistant Director
1.0
1.0
1.0
1.0
1.0
Supervisor
5.0
5.0
6.0
6.0
7.0
Other Professional
0.0
0.0
1.0
1.0
1.0
1.0
1.0
1.0
2.0
2.0
Accountant
3.0
3.0
3.0
3.0
3.0
Secretary/Clerk
4.0
4.0
4.0
4.0
5.0
2.0
2.0
1.0
1.0
1.0
65.0
65.0
65.0
64.0
89.0
0.0
0.0
0.0
0.0
0.0
82.0
82.0
83.0
83.0
110.0
261.0
267.0
272.0
276.0
399.0
261.0
267.0
272.0
276.0
399.0
343.0
349.0
355.0
359.0
509.0
Food Service Worker
PART-TIME POSITIONS
Food Service Worker
TOTAL FEDERAL FOOD SERVICES
FUND
FY2012
Actual
FY2013
Actual
FY2014
Adopted
FY2015
Adopted
FY2016
Adopted
FULL-TIME POSITIONS
Food Service Worker
PART-TIME POSITIONS
Food Service Worker
TOTAL
FUND
233
NON-FEDERAL
FOOD
SERVICES
24.0
24.0
24.0
25.0
0.0
0.0
0.0
0.0
0.0
0.0
24.0
24.0
24.0
25.0
0.0
119.0
119.0
119.0
122.0
0.0
119.0
119.0
119.0
122.0
0.0
143.0
143.0
143.0
147.0
0.0
BOND AMORTIZATION SCHEDULE
Virginia Public School Authority Bonds 1995A
Original Bond Amount $9,840,000
Payment
Fiscal
Year
1
2004
2
2005
3
4
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
5.500%
760,000
539,734
1,299,734
9,080,000
5.500%
760,000
498,694
1,258,694
8,320,000
2006
5.500%
760,000
457,654
1,217,654
7,560,000
2007
5.500%
760,000
416,234
1,176,234
6,800,000
5
2008
5.600%
760,000
374,054
1,134,054
6,040,000
6
2009
5.600%
755,000
331,634
1,086,634
5,285,000
7
2010
5.725%
755,000
288,882
1,043,882
4,530,000
8
2011
5.800%
755,000
245,375
1,000,375
3,775,000
9
2012
5.850%
755,000
201,396
956,396
3,020,000
10
2013
5.900%
755,000
157,040
912,040
2,265,000
11
2014
5.900%
755,000
112,495
867,495
1,510,000
12
2015
5.975%
755,000
67,667
822,667
755,000
13
2016
5.975%
755,000
22,556
777,556
-
9,840,000
3,713,413
13,553,413
Totals
Virginia Public School Authority Bonds 1995C
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2004
5.100%
1,310,000
866,600
2,176,600
15,695,000
2
2005
5.100%
1,310,000
786,690
2,096,690
14,385,000
3
2006
5.100%
1,310,000
706,780
2,016,780
13,075,000
4
2007
5.100%
1,310,000
633,420
1,943,420
11,765,000
5
2008
5.100%
1,310,000
566,610
1,876,610
10,455,000
6
2009
5.100%
1,310,000
499,800
1,809,800
9,145,000
7
2010
5.100%
1,310,000
432,990
1,742,990
7,835,000
8
2011
5.100%
1,310,000
366,180
1,676,180
6,525,000
9
2012
5.100%
1,305,000
299,498
1,604,498
5,220,000
10
2013
5.100%
1,305,000
232,943
1,537,943
3,915,000
11
2014
5.100%
1,305,000
166,388
1,471,388
2,610,000
12
2015
5.100%
1,305,000
99,833
1,404,833
1,305,000
13
2016
5.100%
1,305,000
33,278
1,338,278
-
17,005,000
5,691,008
22,696,008
Totals
234
Virginia Public School Authority Bonds 2002B
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2004
2.350%
1,171,200.00
1,229,559.37
2,400,759.37
22,204,000.00
2
2005
4.100%
1,171,200.00
994,251.20
2,165,451.20
21,032,800.00
3
2006
4.100%
1,171,200.00
946,232.00
2,117,432.00
19,861,600.00
4
2007
4.100%
1,171,200.00
898,212.80
2,069,412.80
18,690,400.00
5
2008
4.100%
1,171,200.00
850,193.60
2,021,393.60
17,519,200.00
6
2009
4.100%
1,171,200.00
802,174.40
1,973,374.40
16,348,000.00
7
2010
4.100%
1,171,200.00
754,155.20
1,925,355.20
15,176,800.00
8
2011
4.100%
1,171,200.00
706,136.00
1,877,336.00
14,005,600.00
9
2012
4.100%
1,171,200.00
658,116.80
1,829,316.80
12,834,400.00
10
2013
4.350%
1,171,200.00
608,633.60
1,779,833.60
11,663,200.00
11
2014
5.100%
1,166,320.00
553,418.84
1,719,738.84
10,496,880.00
12
2015
5.100%
1,166,320.00
493,936.52
1,660,256.52
9,330,560.00
13
2016
5.100%
1,166,320.00
434,454.20
1,600,774.20
8,164,240.00
14
2017
5.100%
1,166,320.00
374,971.88
1,541,291.88
6,997,920.00
15
2018
5.100%
1,166,320.00
315,489.56
1,481,809.56
5,831,600.00
16
2019
5.100%
1,166,320.00
256,007.24
1,422,327.24
4,665,280.00
17
2020
5.100%
1,166,320.00
196,524.92
1,362,844.92
3,498,960.00
18
2021
4.600%
1,166,320.00
139,958.40
1,306,278.40
2,332,640.00
19
2022
4.850%
1,166,320.00
84,849.78
1,251,169.78
1,166,320.00
20
2023
4.850%
1,166,320.00
28,283.26
1,194,603.26
-
23,375,200.00
11,325,559.57
34,700,759.57
Totals
GO Bonds 2005B - After 2014 Refunding
Payment
Fiscal
Year
Interest
Rate
1
2006
4.748%
-
960,838.00
960,838.00
0,238,143.00
2
2007
5.697%
614,373.00
1,153,006.00
1,767,379.00
19,623,770.00
3
2008
5.621%
614,373.00
1,137,646.00
1,752,019.00
19,009,397.00
4
2009
5.545%
614,373.00
1,122,288.00
1,736,661.00
18,395,024.00
5
2010
5.462%
614,373.00
1,105,392.00
1,719,765.00
17,780,651.00
6
2011
5.356%
614,373.00
1,083,888.00
1,698,261.00
17,166,278.00
7
2012
4.000%
1,653,703.00
1,062,386.00
2,716,089.00
15,512,575.00
8
2013
4.000%
1,646,172.00
766,350.00
2,412,522.00
13,866,403.00
9
2014
5.000%
1,638,640.00
700,504.00
2,339,144.00
12,227,763.00
10
2015
5.000%
4,063,745.00
587,852.00
4,651,597.00
8,164,018.00
11
2016
5.000%
3,460,670.00
384,665.00
3,845,335.00
4,703,348.00
12
2017
5.000%
2,349,791.00
211,632.00
2,561,423.00
2,353,557.00
13
2018
4.000%
2,353,557.00
94,142.00
2,447,699.00
-
20,238,143
10,370,589
30,608,732
Totals
235
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
2005 Financial System Lease/Purchase
Original Loan Amount $1,720,000
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2006
2
2007
3.750%
-
3.750%
172,000.00
62,712.00
62,712.00
1,720,000.00
62,712.00
234,712.00
3
2008
3.750%
1,548,000.00
172,000.00
56,440.00
228,440.00
4
2009
1,376,000.00
3.750%
172,000.00
50,168.00
222,168.00
5
1,204,000.00
2010
3.750%
172,000.00
43,898.00
215,898.00
1,032,000.00
6
2011
3.750%
172,000.00
37,626.00
209,626.00
860,000.00
7
2012
3.750%
172,000.00
29,025.00
201,025.00
688,000.00
8
2013
3.750%
172,000.00
25,084.00
197,084.00
516,000.00
9
2014
3.750%
172,000.00
18,814.00
190,814.00
344,000.00
10
2015
3.750%
172,000.00
12,542.00
184,542.00
172,000.00
11
2016
3.750%
172,000.00
6,272.00
178,272.00
-
1,720,000.00
405,293.00
2,125,293.00
Totals
Refunded General Obligation Bonds 2006
Payment
Fiscal
Year
Interest
Rate
1
2013
5.000%
2
2014
5.000%
-
3
2015
5.000%
2,519,304.10
355,852.00
2,875,156.10
5,038,608.20
4
2016
5.000%
2,519,304.10
229,887.00
2,749,191.10
2,519,304.10
5
2017
4.500%
-
103,922.00
103,922.00
2,519,304.10
6
2018
4.500%
-
103,922.00
103,922.00
2,519,304.10
7
2019
4.500%
-
103,922.00
103,922.00
2,519,304.10
8
2020
4.500%
-
103,922.00
103,922.00
2,519,304.10
9
2021
4.500%
-
103,922.00
103,922.00
2,519,304.10
10
2022
4.000%
-
103,922.00
103,922.00
2,519,304.10
11
2023
4.000%
-
103,922.00
103,922.00
2,519,304.10
12
2024
4.130%
-
103,922.00
103,922.00
2,519,304.10
13
2025
4.130%
-
103,922.00
103,922.00
2,519,304.10
14
2026
4.130%
2,519,304.10
103,922.00
2,623,226.10
-
7,557,912.30
1,624,959.00
9,182,871.30
Totals
236
Principal
Payment
Interest
Payment
-
Total
Payment
Outstanding
Principal
-
7,557,912.30
-
7,557,912.30
2006 Financial System Lease/Purchase
Original Loan Amount $1,426,000
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2007
4.250%
144,000.00
56,030.00
200,030.00
1,282,000.00
2
2008
4.250%
144,000.00
51,426.00
195,426.00
1,138,000.00
3
2009
4.250%
144,000.00
45,306.00
189,306.00
994,000.00
4
2010
4.250%
142,000.00
39,228.00
181,228.00
852,000.00
5
2011
4.250%
142,000.00
33,192.00
175,192.00
710,000.00
6
2012
4.250%
142,000.00
27,158.00
169,158.00
568,000.00
7
2013
4.250%
142,000.00
21,122.00
163,122.00
426,000.00
8
2014
4.250%
142,000.00
15,088.00
157,088.00
284,000.00
9
2015
4.250%
142,000.00
9,052.00
151,052.00
142,000.00
10
2016
4.250%
142,000.00
3,018.00
145,018.00
-
1,426,000.00
300,620.00
1,726,620.00
Totals
General Obligation Bonds 2007A - Refunded in 2014
Payment
Fiscal
Year
Interest
Rate
Total
Payment
Outstanding
Principal
1
2008
5.000%
-
2
2009
5.000%
-
-
-
26,749,470.00
-
3
2010
4.130%
-
26,749,470.00
-
-
4
2011
4.130%
26,749,470.00
-
-
-
5
2012
26,749,470.00
4.130%
-
-
-
6
26,749,470.00
2013
4.000%
-
-
-
26,749,470.00
7
2014
4.000%
-
-
-
26,749,470.00
8
2015
4.000%
2,674,947.00
1,193,696.00
3,868,643.00
24,074,523.00
9
2016
4.000%
2,674,947.00
1,086,697.00
3,761,644.00
21,399,576.00
10
2017
5.000%
2,674,947.00
979,700.00
3,654,647.00
18,724,629.00
11
2018
5.000%
2,674,947.00
845,952.00
3,520,899.00
16,049,682.00
12
2019
5.000%
-
712,204.00
712,204.00
16,049,682.00
13
2020
5.000%
-
712,204.00
712,204.00
16,049,682.00
14
2021
5.000%
-
712,204.00
712,204.00
16,049,682.00
15
2022
4.500%
2,674,947.00
712,204.00
3,387,151.00
13,374,735.00
16
2023
4.500%
2,674,947.00
591,832.00
3,266,779.00
10,699,788.00
17
2024
4.500%
2,674,947.00
471,459.40
3,146,406.40
8,024,841.00
18
2025
4.500%
2,674,947.00
351,086.80
3,026,033.80
5,349,894.00
19
2026
4.500%
2,674,947.00
230,714.18
2,905,661.18
2,674,947.00
20
2027
4.130%
2,674,947.00
110,341.56
2,785,288.56
-
26,749,470.00
8,710,294.94
35,459,764.94
Totals
237
Principal
Payment
Interest
Payment
General Obligation Bonds 2007B
Original Bond Amount $17,195,360.14
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2008
5.000%
112,935.64
613,089.68
726,025.32
17,082,424.50
2
2009
5.000%
-
843,246.62
843,246.62
17,082,424.50
3
2010
5.000%
-
843,246.62
843,246.62
17,082,424.50
4
2011
5.000%
-
843,246.62
843,246.62
17,082,424.50
5
2012
5.000%
-
843,246.62
843,246.62
17,082,424.50
6
2013
5.000%
-
843,246.62
843,246.62
17,082,424.50
7
2014
5.000%
-
843,246.62
843,246.62
17,082,424.50
8
2015
5.000%
-
843,246.62
843,246.62
17,082,424.50
9
2016
4.000%
728,616.96
843,246.62
1,571,863.58
16,353,807.54
10
2017
5.000%
1,803,326.97
814,101.94
2,617,428.91
14,550,480.57
11
2018
5.000%
4,003,750.16
723,935.60
4,727,685.76
10,546,730.41
12
2019
5.000%
4,007,393.25
523,748.08
4,531,141.33
6,539,337.16
13
2020
5.000%
2,925,397.07
323,378.42
3,248,775.49
3,613,940.09
14
2021
5.000%
2,896,252.39
177,108.56
3,073,360.95
717,687.70
15
2022
4.500%
717,687.70
32,295.94
749,983.64
-
17,195,360.14
9,953,631.18
27,148,991.32
Totals
General Obligation Bonds 2008
Original Bond Amount $57,911,932.89
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2009
2
2010
4.000%
2,083,952.13
1,843,723.12
3,927,675.25
55,827,980.76
4.000%
2,941,819.64
2,519,545.14
5,461,364.78
3
52,886,161.12
2011
4.000%
2,937,902.44
2,401,872.34
5,339,774.78
49,948,258.68
4
2012
3.500%
2,941,819.64
2,284,356.24
5,226,175.88
47,006,439.04
5
2013
4.000%
2,937,902.44
2,181,392.56
5,119,295.00
44,068,536.60
6
2014
3.500%
2,937,902.44
2,063,876.46
5,001,778.90
41,130,634.16
7
2015
3.500%
2,937,902.44
1,961,049.88
4,898,952.32
38,192,731.72
8
2016
5.000%
2,937,902.44
1,858,223.30
4,796,125.74
35,254,829.28
9
2017
5.000%
2,937,902.44
1,711,328.18
4,649,230.62
32,316,926.84
10
2018
5.000%
2,937,902.44
1,564,433.04
4,502,335.48
29,379,024.40
11
2019
5.000%
2,937,902.44
1,417,537.92
4,355,440.36
26,441,121.96
12
2020
4.000%
2,937,902.44
1,270,642.80
4,208,545.24
23,503,219.52
13
2021
5.000%
2,937,902.44
1,153,126.70
4,091,029.14
20,565,317.08
14
2022
4.250%
2,937,902.44
1,006,231.58
3,944,134.02
17,627,414.64
15
2023
5.000%
2,937,902.44
881,370.74
3,819,273.18
14,689,512.20
16
2024
5.000%
2,937,902.44
734,475.60
3,672,378.04
11,751,609.76
17
2025
5.000%
2,937,902.44
587,580.48
3,525,482.92
8,813,707.32
18
2026
5.000%
2,937,902.44
440,685.36
3,378,587.80
5,875,804.88
19
2027
5.000%
2,937,902.44
293,790.24
3,231,692.68
2,937,902.44
20
2028
5.000%
2,937,902.44
146,895.12
3,084,797.56
-
57,911,932.89
28,322,136.80
86,234,069.69
Totals
238
General Obligation Bonds 2009A
Payment
Fiscal
Year
1
2010
2
2011
3
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
2.000%
5,006,860.00
1,506,400.00
6,513,260.00
65,313,740.00
4.000%
6,857,552.00
2,879,556.00
9,737,108.00
58,456,188.00
2012
5.000%
5,812,792.00
2,605,254.00
8,418,046.00
52,643,396.00
4
2013
5.000%
4,833,788.00
2,314,614.00
7,148,402.00
47,809,608.00
5
2014
5.000%
3,195,868.00
2,072,924.00
5,268,792.00
44,613,740.00
6
2015
4.000%
3,185,416.00
1,920,934.00
5,106,350.00
41,428,324.00
7
2016
5.000%
3,174,964.00
1,797,316.00
4,972,280.00
38,253,360.00
8
2017
5.000%
3,161,028.00
1,645,954.00
4,806,982.00
35,092,332.00
9
2018
5.000%
2,805,660.00
1,495,010.00
4,300,670.00
32,286,672.00
10
2019
5.000%
2,805,660.00
1,354,726.00
4,160,386.00
29,481,012.00
11
2020
4.000%
2,805,660.00
1,214,444.00
4,020,104.00
26,675,352.00
12
2021
4.000%
2,805,660.00
1,102,218.00
3,907,878.00
23,869,692.00
13
2022
4.000%
2,805,660.00
989,990.00
3,795,650.00
21,064,032.00
14
2023
4.000%
2,805,660.00
877,764.00
3,683,424.00
18,258,372.00
15
2024
4.000%
2,805,660.00
765,538.08
3,571,198.08
15,452,712.00
16
2025
4.000%
2,805,660.00
653,311.68
3,458,971.68
12,647,052.00
17
2026
4.125%
2,805,660.00
541,085.28
3,346,745.28
9,841,392.00
18
2027
4.250%
2,801,736.00
425,351.80
3,227,087.80
7,039,656.00
19
2028
4.250%
2,801,736.00
306,278.02
3,108,014.02
4,237,920.00
20
2029
4.375%
2,801,736.00
187,204.24
2,988,940.24
1,436,184.00
21
2030
4.500%
1,436,184.00
64,628.28
1,500,812.28
-
70,320,600.00
26,720,501.38
97,041,101.38
Totals
Virginia Public School Authority Bonds 2011
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2012
2
2013
0.000%
-
2.050%
780,000.00
475,583.33
475,583.33
15,630,000.00
676,845.00
1,456,845.00
3
2014
3.050%
14,850,000.00
785,000.00
656,878.75
1,441,878.75
4
2015
14,065,000.00
4.050%
785,000.00
629,011.25
1,414,011.25
5
13,280,000.00
2016
5.050%
785,000.00
593,293.75
1,378,293.75
12,495,000.00
6
2017
5.050%
785,000.00
553,651.25
1,338,651.25
11,710,000.00
7
2018
5.050%
785,000.00
514,008.75
1,299,008.75
10,925,000.00
8
2019
5.050%
785,000.00
474,366.25
1,259,366.25
10,140,000.00
9
2020
5.050%
780,000.00
434,850.00
1,214,850.00
9,360,000.00
10
2021
5.050%
780,000.00
395,460.00
1,175,460.00
8,580,000.00
11
2022
5.050%
780,000.00
356,070.00
1,136,070.00
7,800,000.00
12
2023
5.050%
780,000.00
316,680.00
1,096,680.00
7,020,000.00
13
2024
5.050%
780,000.00
277,290.00
1,057,290.00
6,240,000.00
14
2025
4.050%
780,000.00
241,800.00
1,021,800.00
5,460,000.00
15
2026
4.050%
780,000.00
210,210.00
990,210.00
4,680,000.00
16
2027
4.050%
780,000.00
178,620.00
958,620.00
3,900,000.00
17
2028
4.050%
780,000.00
147,030.00
927,030.00
3,120,000.00
18
2029
4.050%
780,000.00
115,440.00
895,440.00
2,340,000.00
19
2030
4.180%
780,000.00
83,362.50
863,362.50
1,560,000.00
20
2031
4.300%
780,000.00
50,310.00
830,310.00
780,000.00
21
2032
4.300%
780,000.00
16,770.00
796,770.00
-
15,630,000.00
7,397,530.83
23,027,530.83
Totals
239
GO Bonds 2012B Refunding
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2013
5.000%
380,018.00
1,639,204.32
2,019,222.32
43,517,542.00
2
2014
5.000%
735,400.00
2,088,547.52
2,823,947.52
42,782,142.00
3
2015
5.000%
2,846,770.00
2,051,777.52
4,898,547.52
39,935,372.00
4
2016
5.000%
500,000.00
1,909,439.02
2,409,439.02
39,435,372.00
5
2017
5.000%
2,912,855.00
1,884,439.02
4,797,294.02
36,522,517.00
6
2018
5.000%
3,267,289.00
1,738,796.28
5,006,085.28
33,255,228.00
7
2019
5.000%
5,655,277.00
1,575,431.82
7,230,708.82
27,599,951.00
8
2020
5.000%
5,689,985.00
1,292,667.98
6,982,652.98
21,909,966.00
9
2021
5.000%
5,729,693.00
1,008,168.72
6,737,861.72
16,180,273.00
10
2022
5.000%
5,764,401.00
721,684.08
6,486,085.08
10,415,872.00
11
2023
5.000%
3,449,506.00
433,464.02
3,882,970.02
6,966,366.00
12
2024
5.000%
3,473,183.00
260,988.72
3,734,171.72
3,493,183.00
13
2025
2.500%
3,493,183.00
87,329.58
3,580,512.58
-
43,897,560.00
16,691,938.60
60,589,498.60
Totals
Virginia Public School Authority Bonds 2012B
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2013
2
-
2014
2.550%
930,000.00
563,141.01
563,141.01
18,595,000.00
815,615.00
1,745,615.00
3
2015
3.050%
17,665,000.00
930,000.00
789,575.00
1,719,575.00
4
2016
16,735,000.00
4.050%
930,000.00
756,560.00
1,686,560.00
5
15,805,000.00
2017
5.050%
930,000.00
714,245.00
1,644,245.00
14,875,000.00
6
2018
5.050%
930,000.00
667,280.00
1,597,280.00
13,945,000.00
7
2019
5.050%
930,000.00
620,315.00
1,550,315.00
13,015,000.00
8
2020
5.050%
930,000.00
573,350.00
1,503,350.00
12,085,000.00
9
2021
5.050%
930,000.00
526,385.00
1,456,385.00
11,155,000.00
10
2022
5.050%
930,000.00
479,420.00
1,409,420.00
10,225,000.00
11
2023
5.050%
930,000.00
432,455.00
1,362,455.00
9,295,000.00
12
2024
5.050%
930,000.00
385,490.00
1,315,490.00
8,365,000.00
13
2025
5.050%
930,000.00
338,525.00
1,268,525.00
7,435,000.00
14
2026
5.050%
930,000.00
291,560.00
1,221,560.00
6,505,000.00
15
2027
3.050%
930,000.00
253,895.00
1,183,895.00
5,575,000.00
16
2028
4.050%
930,000.00
220,880.00
1,150,880.00
4,645,000.00
17
2029
5.050%
930,000.00
178,565.00
1,108,565.00
3,715,000.00
18
2030
3.050%
930,000.00
140,900.00
1,070,900.00
2,785,000.00
19
2031
4.550%
930,000.00
105,560.00
1,035,560.00
1,855,000.00
20
2032
4.550%
930,000.00
63,245.00
993,245.00
925,000.00
21
2033
4.550%
925,000.00
21,043.75
946,043.75
-
18,595,000.00
8,938,004.76
27,533,004.76
Totals
240
Virginia Public School Authority Bonds 2013A
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2014
2
-
2015
3.050%
920,000.00
531,566.71
531,566.71
18,305,000.00
763,872.50
1,683,872.50
3
2016
3.050%
17,385,000.00
915,000.00
735,888.75
1,650,888.75
16,470,000.00
4
2017
5
2018
4.050%
915,000.00
703,406.25
1,618,406.25
15,555,000.00
4.050%
915,000.00
666,348.75
1,581,348.75
6
14,640,000.00
2019
4.050%
915,000.00
629,291.25
1,544,291.25
13,725,000.00
7
2020
5.050%
915,000.00
587,658.75
1,502,658.75
12,810,000.00
8
2021
5.050%
915,000.00
541,451.25
1,456,451.25
11,895,000.00
9
2022
5.050%
915,000.00
495,243.75
1,410,243.75
10,980,000.00
10
2023
5.050%
915,000.00
449,036.25
1,364,036.25
10,065,000.00
11
2024
5.050%
915,000.00
402,828.75
1,317,828.75
9,150,000.00
12
2025
5.050%
915,000.00
356,621.25
1,271,621.25
8,235,000.00
13
2026
5.050%
915,000.00
310,413.75
1,225,413.75
7,320,000.00
14
2027
5.050%
915,000.00
264,206.25
1,179,206.25
6,405,000.00
15
2028
5.050%
915,000.00
217,998.75
1,132,998.75
5,490,000.00
16
2029
4.050%
915,000.00
176,366.25
1,091,366.25
4,575,000.00
17
2030
3.050%
915,000.00
143,883.75
1,058,883.75
3,660,000.00
18
2031
3.550%
915,000.00
113,688.75
1,028,688.75
2,745,000.00
19
2032
3.550%
915,000.00
81,206.25
996,206.25
1,830,000.00
20
2033
3.550%
915,000.00
48,723.75
963,723.75
915,000.00
21
2034
3.550%
915,000.00
16,241.25
931,241.25
-
18,305,000.00
8,235,942.96
26,540,942.96
Totals
General Obligation Bonds 2014
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2015
5.000%
375,716.00
111,731.00
487,447.00
7,124,284.00
2
2016
5.000%
410,984.00
206,263.74
617,247.74
6,713,300.00
3
2017
5.000%
407,478.00
196,206.18
603,684.18
6,305,822.00
4
2018
5.000%
406,295.00
186,147.64
592,442.64
5,899,527.00
5
2019
5.000%
401,884.00
173,488.36
575,372.36
5,497,643.00
6
2020
5.000%
397,472.00
160,829.06
558,301.06
5,100,171.00
7
2021
5.000%
390,737.00
148,169.74
538,906.74
4,709,434.00
8
2022
5.000%
386,356.00
135,596.56
521,952.56
4,323,078.00
9
2023
5.000%
381,974.00
123,023.40
504,997.40
3,941,104.00
10
2024
5.000%
377,592.00
110,450.22
488,042.22
3,563,512.00
11
2025
5.000%
373,210.00
97,877.04
471,087.04
3,190,302.00
12
2026
5.000%
368,828.00
85,303.86
454,131.86
2,821,474.00
13
2027
5.000%
364,447.00
72,730.68
437,177.68
2,457,027.00
14
2028
5.000%
361,379.00
63,929.46
425,308.46
2,095,648.00
15
2029
5.000%
358,312.00
55,128.22
413,440.22
1,737,336.00
16
2030
5.000%
355,245.00
46,327.00
401,572.00
1,382,091.00
17
2031
5.000%
352,178.00
37,525.78
389,703.78
1,029,913.00
18
2032
5.000%
346,569.00
28,095.90
374,664.90
683,344.00
19
2033
5.000%
343,305.00
18,730.60
362,035.60
340,039.00
20
2034
5.000%
340,039.00
9,365.30
349,404.30
-
7,500,000.00
2,066,919.74
9,566,919.74
Totals
241
General Obligation Bonds 2014 Refunding
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2015
5.000%
4,551,851.00
796,882.00
5,348,733.00
30,412,741.00
2
2016
5.000%
4,062,119.00
1,360,278.00
5,422,397.00
26,350,622.00
3
2017
5.000%
4,859,357.00
1,197,794.00
6,057,151.00
21,491,265.00
4
2018
5.000%
3,568,590.00
1,003,420.00
4,572,010.00
17,922,675.00
5
2019
5.000%
4,065,915.00
824,990.00
4,890,905.00
13,856,760.00
6
2020
5.000%
4,050,730.00
621,694.00
4,672,424.00
9,806,030.00
7
2021
5.000%
2,691,628.00
419,158.00
3,110,786.00
7,114,402.00
8
2022
5.000%
-
284,576.00
284,576.00
7,114,402.00
9
2023
5.000%
2,376,529.00
284,576.00
2,661,105.00
4,737,873.00
10
2024
5.000%
2,372,733.00
189,514.00
2,562,247.00
2,365,140.00
11
2025
5.000%
2,365,140.00
94,606.00
2,459,746.00
-
34,964,592.00
7,077,488.00
42,042,080.00
Totals
General Obligation Bonds 2015 - Projected
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
1
2016
5.000%
2,005,000.00
2
2017
5.000%
2,005,000.00
3
2018
5.000%
4
2019
5
Total
Payment
Outstanding
Principal
-
-
40,100,000.00
1,953,940.00
3,958,940.00
38,095,000.00
1,904,750.00
3,909,750.00
36,090,000.00
2,005,000.00
1,804,500.00
3,809,500.00
34,085,000.00
5.000%
2,005,000.00
1,704,250.00
3,709,250.00
32,080,000.00
2020
5.000%
2,005,000.00
1,604,000.00
3,609,000.00
30,075,000.00
6
2021
5.000%
2,005,000.00
1,503,750.00
3,508,750.00
28,070,000.00
7
2022
5.000%
2,005,000.00
1,403,500.00
3,408,500.00
26,065,000.00
8
2023
5.000%
2,005,000.00
1,303,250.00
3,308,250.00
24,060,000.00
9
2024
5.000%
2,005,000.00
1,203,000.00
3,208,000.00
22,055,000.00
10
2025
5.000%
2,005,000.00
1,102,750.00
3,107,750.00
20,050,000.00
11
2026
5.000%
2,005,000.00
1,002,500.00
3,007,500.00
18,045,000.00
12
2027
5.000%
2,005,000.00
902,250.00
2,907,250.00
16,040,000.00
13
2028
5.000%
2,005,000.00
802,000.00
2,807,000.00
14,035,000.00
14
2029
5.000%
2,005,000.00
701,750.00
2,706,750.00
12,030,000.00
15
2030
5.000%
2,005,000.00
601,500.00
2,606,500.00
10,025,000.00
16
2031
5.000%
2,005,000.00
501,250.00
2,506,250.00
8,020,000.00
17
2032
5.000%
2,005,000.00
401,000.00
2,406,000.00
6,015,000.00
18
2033
5.000%
2,005,000.00
300,750.00
2,305,750.00
4,010,000.00
19
2034
5.000%
2,005,000.00
200,500.00
2,205,500.00
2,005,000.00
20
2035
5.000%
2,005,000.00
100,250.00
2,105,250.00
-
40,100,000.00
21,001,440.00
61,101,440.00
Totals
242
Interest
Payment
Chromebook Middle School- Lease/Purchase
Payment
Fiscal
Year
1
2015
2
2016
3
4
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
2.000%
1,674,977.00
27,640.00
1,702,617.00
9,564,223.00
2.000%
1,272,695.00
-
1,272,695.00
8,291,528.00
2017
2.000%
1,247,748.00
24,947.00
1,272,695.00
7,043,780.00
2018
2.000%
1,674,977.00
27,640.00
1,702,617.00
5,368,803.00
5
2019
2.000%
1,247,748.00
24,947.00
1,272,695.00
4,121,055.00
6
2020
2.000%
1,247,748.00
24,947.00
1,272,695.00
2,873,307.00
7
2021
2.000%
1,674,977.00
27,640.00
1,702,617.00
1,198,330.00
8
2022
2.000%
1,247,750.00
24,947.00
1,272,697.00
(49,420.00)
11,288,620
182,708
11,471,328
Totals
Outstanding
Principal
Chromebook High School- Lease/Purchase - Projected
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
Outstanding
Principal
1
2
2016
2.000%
2017
2.000%
2,313,000.00
-
2,313,000.00
11,311,160.00
1,694,420.00
34,580.00
1,729,000.00
3
2018
9,616,740.00
2.000%
1,694,420.00
34,580.00
1,729,000.00
4
7,922,320.00
2019
2.000%
2,266,740.00
46,260.00
2,313,000.00
5,655,580.00
5
2020
2.000%
1,694,420.00
34,580.00
1,729,000.00
3,961,160.00
6
2021
2.000%
1,694,420.00
34,580.00
1,729,000.00
2,266,740.00
7
2022
2.000%
2,266,740.00
46,260.00
2,313,000.00
-
13,624,160
230,840
13,855,000
Totals
Bus - Lease/Purchase
Payment
Fiscal
Year
Interest
Rate
Principal
Payment
Interest
Payment
Total
Payment
1
2016
2
2017
3
4
2.000%
1,323,200.00
-
1,323,200.00
7,939,200.00
2.000%
1,323,200.00
-
1,323,200.00
6,616,000.00
2018
2.000%
1,323,200.00
-
1,323,200.00
5,292,800.00
2019
2.000%
1,323,200.00
-
1,323,200.00
3,969,600.00
5
2020
2.000%
1,323,200.00
-
1,323,200.00
2,646,400.00
6
2021
2.000%
1,323,200.00
-
1,323,200.00
1,323,200.00
7
2022
2.000%
1,323,200.00
-
1,323,200.00
-
Totals
243
9,262,400
-
9,262,400
Outstanding
Principal
STUDENT PERFORMANCE
At-a-Glance Status of Key Measures
Proficient/
Advanced
Targets
Key Measure
2008
2009
2010
2011
2012
2013
Current
Status
2014
All Schools Met Federal Annual Measurable Objectives (FAMO)
100/100
77%
87%
59%
All Schools Fully Accredited by Virginia Board of Education
100/100
100%
100%
100%
97%
100%
92%
75%
Virginia On-Time Graduation and Completion Rate
85/90
85%
86%
88%
87%
89%
90%
91%
Middle School Students Enrolled in a High School Credit-Bearing
World Language Course
25/50
21%
22%
21%
21%
23%
23%
24%
28%
28%
29%
82%
76%
78%
75%
71%
75%
Self-Directed Learners with 21st Century Skills
Middle School Students Enrolled in World Language or Related
Elective Course
Middle School Students Earning Course
Credit, Passing SOL, and Earning Verified
Credit in Algebra I by Completion of 8th
Grade (Verified Credit awarded for passing
course and SOL)
Earned
Credit
Course
Passed SOL Test
Earned
Credit
Verified
70/80
**
**
79%
82%
72%
68%
73%
Graduates who Earned at Least One Credit in an AP, IB or DE
Course
50/70
46%
50%
51%
52%
51%
55%
56%
Students Taking an AP Exam Earn a Score of Three or Better
65/75
56%
57%
64%
62%
66%
66%
66%
Students Completing a Mathematics Course at or Above Algebra II
prior to Graduation
75/85
80%
80%
82%
82%
82%
85%
83%
Graduates Earning Advanced or IB Diploma
65/75
55%
56%
58%
57%
57%
62%
59%
CCPS
40/50
36%
37%
39%
35%
27%
19%
18%
Virginia
N/A
35%
36%
37%
33%
26%
19%
19%
30/40
19%
19%
20%
18%
16%
18%
18%
Students Reading on Grade Level (SOL Grades 3-8 & End of
Course)
70/93
90%
92%
91%
91%
92%
78%
77%
Students Mastering Mathematics on Grade Level (SOL Grades 3-8
& End of Course)
70/91
87%
88%
90%
88%
74%
76%
78%
Students Mastering Writing on Grade Level (SOL Grades 5, 8 &
End of Course)
70/91
89%
90%
89%
90%
91%
78%
77%
Students with No Suspensions or Expulsions
85/90
92%
92%
93%
93%
94%
94%
94%
Attendance: Elementary School Students
95/96
96%
96%
96%
96%
97%
96%
97%
Attendance: Middle School Students
95/96
96%
96%
96%
96%
96%
96%
96%
Attendance: High School Students
95/96
95%
95%
95%
954%
95%
95%
95%
15/20
13%
13%
13%
13%
13%
17%
12%
Students Passing SOL Tests in Advanced
Range
Students Taking and Passing an Online Course
Closing Gaps
Safe and Supportive Learning Environments
Knowledgeable and Competent Workforce
Percentage of Minority Teachers
244
Student Demographics Comparison
Student Demographics Fall 2004
Other 1%
Asian
3%
Black
26%
Hispanic
5%
White
65%
Source: VDOE Fall Membership Custom Reports for 2004-2005 School Year
Student Demographics Fall 2014
Other 5%
Asian
3%
Black
26%
White
53%
Hispanic
13%
Source: VDOE Fall Membership Custom Reports for 2014-2015 School Year
245
Percentage of Schools Fully Accredited
100
100
98
100
100
97
92
75
80
60
40
20
0
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
Accreditation Year (Based on Data from the Prior Year)
Source: VDOE SSWS Accreditation Application; accreditation detail report for school
years 2008-2009 to 2014-2015
On-Time Graduation Rates
91
90
89
87
88
All Students
90
89
88
84
86
Black
Hispanic
77
77
82
85
84
93
91
91
89
90
White
84
85
Students with Disabilities
85
Economically Disadvantaged
74
65
Limited English Proficient
54
0
10
20
30
40
50
60
70
2011
2010
72
74
70
90
Source: VDOE SSWS Cohort Graduation Application;
four year on-time graduation summary reports for cohort years 2010 through 2014
246
2013
2012
89
88
80
79
80
78
80
2014
100
Grade-to-Grade Reading 2014
Percentage of Students Receiving a Passing SOL Score
Grade 3
69
Grade 4
73
78
70
Grade 5
75
73
Grade 6
73
Grade 7
73
Grade 8
72
71
76
CCPS
Virginia
76
End of
Course
90
0
10
20
30
40
50
60
70
80
90
92
100
Source: VDOE Customized Student Achievement Reports
State and Division Pass Rate Reports for 2013-2014 Assessment Year
Grade-to-Grade Writing 2014
77
Grade 5
71
76
Grade 8
70
CCPS
Virginia
79
End of
Course
84
0
20
40
60
80
247
100
Grade-to-Grade Mathematics 2014
Grade 3
75
67
Grade 4
86
80
73
74
Grade 5
Grade 6
80
76
Grade 7
65
Grade 8
72
Virginia
76
Algebra I
72
Geometry
CCPS
83
67
79
77
83
82
Algebra II
0
10
20
30
40
50
60
70
80
90
100
Grade-to-Grade Science 2014
85
83
Grade 3
Grade 5
73
77
74
74
Grade 8
81
83
Earth Science
CCPS
Virginia
83
83
Biology
87
87
Chemistry
0
20
40
60
80
248
100
Grade-to-Grade Social Studies 2014
88
86
History
86
85
Virginia Studies
76
US History I
81
82
81
US History II
Civics and Economics
85
83
World History I
82
85
CCPS
Virginia
World History II
88
86
Virginia and US History
88
87
0
20
40
60
80
100
Percent of Advanced Placement Students Achieving
Score of 3 or Better on AP Exam
80
70
67 68
64
60
50
72
66 64
62
55
44
66
45
40
72
71
66
66
57
54
40
69
66
57
57
41
69
40
All
Black
30
Hispanic
20
White
10
Other
2010
2011
2012
2013
Source: Chesterfield County Public Schools Technology Department,
Database Services, Student Information System Query
249
2014
Percent of Graduates Earning AP, IB, or DE Credits
60
50
40
30
20
10
2010
2011
2012
2013
2014
Percent of Graduates Earning Advanced or IB
Diploma
60
50
40
30
20
10
0
2010
2011
2012
2013
250
2014
% of Free & Reduced Lunch
40%
35%
30%
25%
20%
15%
10%
5%
0%
FY2012
FY2013
Elementary
251
Middle
FY2014
High
CHESTERFIELD COUNTY PUBLIC SCHOOLS SUCCESSES
School Division Successes

In 2014, Chesterfield County Public Schools provided approximately 14,000 Chromebooks to middle school students. In addition
to using the computers throughout the school day, students take them home so they can learn anytime, anywhere. After high
school students receive Chromebooks in the fall of 2015, this initiative will have placed 32,000 Chromebooks into the hands and
homes of Chesterfield students. This is a huge step forward with blended learning — and it was accomplished within existing
budget limitations.

For the 2014-15 school year, every school within Chesterfield County Public Schools was accredited. The Virginia Department of
Education establishes accreditation status each year based on student achievement on Standards of Learning tests taken during
the previous school year.

Chesterfield County Public Schools pass rates on Standards of Learning tests continue to exceed or meet state averages in the
“all students” category, according to 2013-14 school year testing results released by the Virginia Department of Education.
Highlights from the state report also show that Chesterfield County Public Schools demonstrated increases on mathematics tests.
Students with disabilities, as well as white and black students, outperformed their state peers on every test as well. Chesterfield
County Public Schools students surpassed state averages in 28 testing categories, and were within one point of the state
average on nine other tests. Mathematics pass rates increased or remained the same across the board when compared to last
year’s results, while reading pass rates were relatively flat in most categories.

Chesterfield County Public Schools hired 429 new teachers for the 2014-15 school year: 180 in elementary schools, 139.3 in
high schools, 47.6 in middle schools and 63 in special education. The teaching positions include 111 new hires designed to
strategically reduce elementary class sizes in targeted grades and at targeted schools and to provide middle schools with more
flexibility with electives.

The old Clover Hill High School facility on Hull Street Road was transformed into a sparkling, state-of-the-art home for the Career
and Technical Center @ Hull. Completed for about a third of what it would cost to build a new facility, the Career and Technical
Center @ Hull opened in September 2014. The second technical center allowed about 400 additional students to enroll in career
and technical education courses. The new school offers 11 new fields, including firefighting, global logistics, homeland security,
physical therapy and barbering, and replicates four courses offered at the Career and Technical Center @ Courthouse, including
culinary arts and veterinary services. The 197,000-square-feet facility also houses Academy 360, which helps struggling eighthgraders catch up academically so they can start high school on time. The building also functions as more than a school: staff
members from the Fulghum Center and the Instruction Division Center moved their offices to the Career and Technical Center @
Hull in October 2014, and this community asset also includes a conference center and auditorium.

The Chesterfield County School Board re-started community discussions about school starting times, wellness and sleep in 2014.

The 2014-15 back-to-school video featured tributes to teachers and school staff members and “Happy” participation from every
school.

STEAM has exploded across Chesterfield County Public Schools, causing the annual STEAM fair to split into two events in 2015:
STEAM Expo for middle and high schools and STEAMmania for elementary schools. STEAM stands for science, technology,
engineering, art and math, and STEAM instruction is one strategy Chesterfield County Public Schools is using to engage
students and achieve Goal 1 of its strategic plan: “All learners will acquire, analyze, synthesize and evaluate information to solve
meaningful problems and to achieve success as productive, thriving global citizens. Students will learn through active
engagement, collaboration and exploration of personal interests, talents and ambitions across disciplines.”

The annual Fine Arts Festival features examples of visual arts and performing arts. On display are paintings, drawings,
sculptures and other visual art created by students in the 63 schools of Chesterfield County Public Schools. On stage are student
performers, including jazz bands, drama festival, choruses, musical ensembles, guitarists and drummers.

Chesterfield County Public Schools won a Meritorious Budget Award from the Association of School Business Officials
International for its FY 2015 budget document. Meritorious Budget Awards promote and recognize excellence in school budget
presentation and enhance school business officials’ skills in developing, analyzing and presenting a school system budget. After
a rigorous review by professional auditors, the award is conferred only on school districts that have met or exceeded the
program’s stringent criteria.

The Government Finance Officers Association of the United States and Canada awarded its Distinguished Budget Presentation
Award to Chesterfield County Public Schools for its FY 2015 budget document. The association stated, “The award represents a
significant achievement. … It reflects the commitment of the governing body and staff to meeting the highest principles of
governmental budgeting.”
252

In 2015, the third year of Sports Backers’ Active RVA Fitness Awards, Chesterfield County Public Schools won more awards than
any other local school system: 28. Sports Backers particularly recognized Elizabeth Davis Middle School as the Active RVA
Outstanding School of the Year. These schools were honored for implementing innovative programs to promote physical activity
and for serving as wellness role models for the community. In addition to recognizing schools, Sports Backers also recognized
employers for promoting physical activity and Chesterfield County Public Schools and Chesterfield County government earned
Active RVA certification in that category. These schools were honored as Active RVA Certified Schools in 2015: Bellwood
Elementary, Bon Air Elementary, Marguerite Christian Elementary, Clover Hill Elementary, Crestwood Elementary, Davis
Elementary, Gates Elementary, Enon Elementary, Evergreen Elementary, Elizabeth Scott Elementary, Alberta Smith Elementary,
Spring Run Elementary, Swift Creek Elementary, Bettie Weaver Elementary, Woolridge Elementary, Bailey Bridge Middle, Carver
Middle, Elizabeth Davis Middle, Falling Creek Middle, Manchester Middle, Midlothian Middle, Robious Middle, Salem Church
Middle, Swift Creek Middle, Tomahawk Creek Middle, Bird High, Chesterfield Community High and Midlothian High.

The school division was awarded $38,505 in 2014 in a Safe Routes to School grant to support active transportation, like biking or
walking.

Over the summer of 2014, Chesterfield County elementary students read 5 million minutes in the Washington Redskins Read
Across Richmond program. Winterpock Elementary logged the most minutes — 429,053 — and won a Redskins reading rally.
Secondary students read 1.3 million minutes over the summer, meaning that Chesterfield County Public School students spent
6.3 million minutes reading during the summer of 2014.

In 2015, for the second year in a row, the school system invited parents and students to a Food Fair to sample items being
considered for school lunches and breakfasts. Feedback from the hundreds of participants will help shape the 2015-16 menus,
adding healthier and less-processed foods.

Chesterfield County Public Schools makes it easy to find out what’s being served in cafeterias by using a mobile app with
detailed descriptions of school breakfasts and lunches. The free app — School Lunch by Nutrislice — can be downloaded for
iPhones from Apple’s App Store and for Android phones from Google’s Play store. Also, the school system’s website provides a
link: mychesterfieldschools.nutrislice.com.

Parents, students, employees and community members have convenient, round-the-clock access to Chesterfield County Public
Schools
through
several
web-based
initiatives,
including
website
(mychesterfieldschools.com),
Facebook
(www.facebook.com/chesterfieldschools), Twitter (twitter.com/ccpsinfo), Pinterest (www.pinterest.com/ccpsinfo), Blackboard
Connect (a rapid way to phone or email parents), StudentVUE and ParentVue (online access for students and parents to grades
and assignments) and BoardDocs (information about School Board meetings and policies).

In October 2014, Virginia Living magazine named Chesterfield County Public Schools one of the best school districts in Virginia.

In 2015, representatives of about 200 local organizations attended the annual business and community partners appreciation
event. The partners of the year are MEGA Mentors for supporting students, Martin’s Food Markets for supporting schools and
Haley Automotive Group for supporting families.

Each year during the College and Career Ready initiative, all students in Chesterfield County Public Schools envision their
futures. The program includes energetic, hands-on exploration to help students of all ages answer the timeless question, “What
will I be when I grow up?”

Each April, Chesterfield County Public Schools is part of a central Virginia initiative to register children for kindergarten on the
same day.

Chesterfield County Public Schools is expanding prekindergarten by 144 students and plans to enroll a total of 569
prekindergartners for the 2015-16 school year.

Chesterfield County has been named six times as one of the 100 Best Communities for Young People by America’s Promise
Alliance.

About 200 participants gather each time Table Talk: Meals With Meaning is offered. This parent information program offers ideas
and resources that strengthen families. In addition to districtwide Table Talks, the program is being replicated in individual
schools and feeder patterns.

SAT and ACT scores are steady in Chesterfield County Public Schools. College entrance exams taken by the Class of 2014 led
to these scores:
o
502 in SAT critical reading
o
501 in SAT math
253
o
477 in SAT writing
o
21.9 in ACT composite
o
21.4 in ACT English
o
22.3 in ACT reading
o
21.7 in ACT math
o
21.5 in ACT science

Three prekindergarten classes at Falling Creek Elementary and one at Harrowgate Elementary implemented the Wolf Trap
method of integrating arts into learning in 2015.

Whack-A-Watt, an energy conservation competition among Chesterfield County middle schools, won a 2015 Outstanding
Achievement in Local Government Innovation Award from the Alliance for Innovation.

Hundreds of parents and teachers benefited from a 2015 resource fair for students with disabilities organized by the ParentTeacher Resource Center.

A Transition Resource Fair offered information for middle and high school students with disabilities and their parents and
teachers in April 2015.

More than 25 Chesterfield County schools have WATCH D.O.G.S. (Dads of Great Students), a program that encourages fathers
and other men to volunteer in schools.

In 2014-15, the school division and schools sent about 4 million phone/digital messages through a parent notification system,
including school closing information, emergency information and details about getting involved in schools.

Chesterfield County Public Schools’ reorganized training program for bus drivers won the Pupil Transportation Safety category of
the 2014 Governor’s Transportation Safety Awards. This is the third time Chesterfield County Public Schools has won the Pupil
Transportation Safety award. Earlier wins came in 2006 and 2001.

The Transportation Department of Chesterfield County Public Schools won an anti-bullying grant from Seon, which supplies
cameras used inside school buses. There were only seven grant winners in North America. The grant will go toward anti-bullying
efforts.

School tracks throughout Chesterfield County Public Schools are open for the community to use for exercise. Tracks at
elementary and middle schools have always been open for running and walking. In 2013, high school tracks also opened for
community use.

Initiatives that help prepare each student for success include prekindergarten at some schools, world language instruction in
some elementary schools, algebra for every student during middle school, a balanced literacy approach to language arts and
safety nets for struggling students. Alternative study options include day and night programs, as well as online classes.

Almost 4,400 students graduated in 2014 from Chesterfield County high schools: 60 percent earned advanced diplomas, and 83
percent planned to continue their education. The Class of 2014 earned $24.3 million in scholarships.

The percentage of students graduating in four years from Chesterfield County Public Schools continues to increase and outpace
the state average. The on-time graduation rate of Chesterfield County Public Schools was 91.4 percent in 2014. That is an
increase from 90.2 percent in 2013 and continues an upward climb of almost 5 percentage points since 2011. Chesterfield
County continues to outpace Virginia’s on-time graduation rate of 89.9 percent in 2014. In addition to overall improvement,
Chesterfield County rates also rose for the majority of demographic groups, including these groups:
o
In 2014, 90 percent of black students graduated in four years, advancing from 89 percent in 2013.
o
In 2014, 93 percent of white students graduated in four years, advancing from 91 percent in 2013.
o
In 2014, 93 percent of female students graduated in four years, advancing from 92 percent in 2013.
o
In 2014, 90 percent of male students graduated in four years, advancing from 88 percent in 2013.

Advanced Placement classes offer intense academic experiences; the number of students taking at least one AP class increased
to 4,082 in 2013-14 from 2,699 in 2006-07.

High school students have the opportunity to take dual enrollment classes that carry college credit; dual enrollment registrations
increased to 2,265 in 2013-14 from 381 in 2001-02.
254

Almost 72 percent of all 2014 graduates enrolled in at least one career and technical education class during their middle or high
school years.

Each year, about 2,000 career and technical education students earn industry certifications.

The English for Speakers of Other Languages program reflects the county’s growing diversity. More than 4,000 students live in
homes where English is not the dominant language. The majority of ESOL students speak Spanish as their first language, but
home languages include Arabic, Vietnamese, Khmer, Mandarin Chinese and more than 60 other languages.

Two programs within Chesterfield schools won 2014 recognition from the National Association of Counties:
o
Ettrick Medication Assistance is a public-private partnership of Communities in Schools of Chesterfield, Chesterfield Social
Services and the Ettrick Neighborhood Business Foundation. It provides families with short-term financial support that
provides access to prescription medication and helps them access long-term support.
o
Teen Ambassadors is a partnership of Communities in Schools of Chesterfield, Chesterfield Mental Health and Chesterfield
SAFE. The program matches high school students with elementary students, and they meet for homework assistance,
mentoring and substance abuse prevention.

Communities In Schools of Chesterfield renewed its accreditation in 2015 through the national organization’s Total Quality
System. This means that the practices, data, sites and effectiveness of CIS of Chesterfield have been thoroughly examined and
found to meet the highest standards. CIS of Chesterfield first earned accreditation in 2010.

Through a longtime partnership with the Midlothian Rotary Club, two students from each school are honored annually as
Students of the Year for demonstrating citizenship and the school division’s core values of respect, responsibility, honesty and
accountability.

Hundreds of businesses, faith groups and organizations partner with schools, and thousands of individuals volunteer annually. In
2014-15, school supporters volunteered more than 60,000 hours ($1.5 million estimated value).

From Crayons to Computers is a free store for employees of Chesterfield County Public Schools. Individuals, businesses and
groups donate items they no longer want, then teachers and school employees take whatever they can use.

The school system’s Office of Adult Continuing Education helps people who are at least 18 with GED® classes and tests, English
for Speakers of Other Languages classes, workforce training and enrichment classes.

Every elementary school in Chesterfield County now has a learning barn, thanks to the Chesterfield Farm Bureau. A learning
barn is a bookshelf shaped like a barn that holds books about agriculture.

6 million meals are served each year in school cafeterias.

Since 2009, the Bravo! Awards have recognized achievements made by alumni of Chesterfield schools; about half a dozen
outstanding alumni are chosen each year by the Chesterfield Education Foundation.

Almost 400 people attend a prom held each spring for senior adults, sponsored by Chesterfield County Public Schools,
Chesterfield County Senior Advocate and Chesterfield County Parks and Recreation Department.
255
School Successes

In September 2014, the U.S. Department of Education named Winterpock Elementary a National Blue Ribbon School. Only 337
schools were honored nationwide. The National Blue Ribbon program recognizes public and private elementary, middle and high
schools for their overall academic excellence or for their progress in closing achievement gaps. Winterpock Elementary achieved
National Blue Ribbon status as an exemplary high performing school. Winterpock Elementary is the fifth Chesterfield County
school to achieve National Blue Ribbon status: Grange Hall Elementary was honored in 2009, Robious Elementary in 2005,
Clover Hill Elementary in 2003 and James River High in 2000.

In 2014, Elizabeth Scott Elementary was named a National Title I Distinguished School for closing achievement gaps. Elizabeth
Scott is the sixth Chesterfield County elementary school to achieve this national recognition: Bellwood won in 2011, Beulah in
2010, Harrowgate in 2006, Chalkley in 2005 and Bensley in 2002.

A team from the Math and Science High School at Clover Hill achieved designation as Outstanding Winners in the 2014 High
School Mathematical Contest in Modeling. Only eight of the 671 teams in this national competition achieved this top award. This
success led to the Clover Hill team being one of the two teams representing the United States in the 2015 International
Mathematical Modeling Challenge.

Falling Creek Middle was one of nine middle schools across the state chosen in 2015 to participate in after-school engineering
challenges designed by NASA to promote science, technology, engineering and math. Using the engineering-design process and
interacting with NASA experts, students attempted to solve real-world challenges facing the national space agency, including how
to assist astronauts in peril, how to successfully parachute a spacecraft onto the surface of Mars and how to pack for a visit to the
Moon.

Chesterfield County is home to two of the 170 schools across the United States that were honored as National PTA Schools of
Excellence for 2014-16: Clover Hill Elementary School and Robious Middle School were recognized for building strong
partnerships with families. Research shows that when families and schools work together, student achievement increases,
schools improve and communities grow stronger.

W!SE (Working in Support of Education), a national nonprofit that supports financial literacy and readiness for college and career,
honored three schools and five educators in Chesterfield County Public Schools for student achievement on the 2013-14 W!SE
financial literacy certification test:
o
James River High, Midlothian High and Thomas Dale High are Blue Star Schools. Only 284 schools across the country
achieved this honor by having a 75 percent pass rate on the W!SE test and having either a majority of students in a
particular grade take the test or having the students who took the test achieve an average score of at least 80 percent.
o
Winners of W!SE Gold Star Teacher Awards are Midlothian High teacher Steve Hayward; James River High teachers Rose
Malone and Alex Addison; and Monacan High teachers Monica Boehling and Tobie Peacock. Only 495 educators across the
country achieved this recognition by having 90 percent or more of the students in at least one of their classes pass the W!SE
financial literacy certification test.

Hopkins Elementary won a 2014 Richmond area jingle contest and $5,000. http://www.michaelandson.com/jingle-submissions/

In the second year of an energy conservation competition among Chesterfield County middle schools, students and staff
members used 68,536 kWh less than the previous month. This decrease in use relates to 82,997 pounds of carbon dioxide
emissions and a decrease in costs of $6,031. In 2015, Elizabeth Davis Middle and Salem Middle were the schools that cut their
energy use the most during the Whack-A-Watt competition.

The inaugural Film Festival of the Virginia High School League accepted six entries from Chesterfield County Public Schools:
four from Clover Hill High, one from Meadowbrook High and one from Manchester High.

Chesterfield Community High’s team won the Judges Award in its division in FIRST Robotics competition in January 2015.

Manchester High’s delegation won the Best High School Award in 2015 at the Model Congress Conference hosted by the
Maggie L. Walker Governor’s School.

Students at Meadowbrook High, Matoaca High, Bird High and the Career and Technical Center @ Courthouse are involved with
the Virginia Student Training and Refurbishing program. High school students refurbish donated computers, then provide the free
computers to elementary school families to help bridge the digital divide.

Chesterfield County is home to one of the very few running events in the world that can be called wildly delicious. Since 2011, the
Dunkin’ Donuts Munchkins Run has combined eating doughnuts, running a 5K race and raising money for ASK Childhood
Cancer Foundation. The annual event is hosted by Clover Hill High School and the school’s Varsity Outreach Club.
256

Manchester Middle students benefited from the C1 Coders program in 2015. Over 10 weeks, students worked with Capital One
employees to learned software engineering principles and practices while building mobile apps.

James River High was awarded a Y Street grant to promote healthy lifestyles in 2014 by the Virginia Foundation for Healthy
Youth.

Cosby High’s girls basketball team won back-to-back state championships in 2014 and 2015 for Group 6A of the Virginia High
School League. In 2014, Cosby was named one of the top 20 teams in the nation by MaxPreps.

Monacan High’s girls basketball team won its first state championship in 2015. Monacan head coach Larry Starr was named
Virginia’s 4A Coach of the Year.

Bird High’s football team won its third straight state championship in 2014.

Midlothian High’s boys cross-country team won its sixth state championship in 2014 for Group 4A.

Midlothian High’s boys volleyball team won the 2014 state championship for Group 4A of the Virginia High School League.

Matoaca High’s wrestling team won its second straight state championship in 2015. Three team members also won individual
Virginia High School League titles during Group 5A competition.

In 2015, Manchester High’s boys indoor track team won the 5A state championship and brought home the school’s first-ever
track title. Several team members won individual state championships, including David Lucas in the 1,000 meter run, Zack
Marshall in the high jump and the 4x800 relay team of Ben Taminger, David Lucas, Andrew Akright and Joseph Hewitt.

Midlothian High won the 2014 Wells Fargo Cup for Group 4A in the Virginia High School League. This award goes to the school
that achieves the best overall record in 27 sports, making the Wells Fargo Cup winner the state champion of state champions. In
2012, Cosby High won the Wells Fargo Cup for Group AAA.

The Cosby High girls 1,600-meter medley relay team won the 2012 national championship. De’Nisha Smith, Molly Novak,
Alexandria Moseley and Megan Moye finished in 3:55.17, the fastest time in the United States in 2012.

In 2014, Harrowgate Elementary received the Roald Dahl “Charlie and the Chocolate Factory” Prize from Penguin Publishers and
First Book — Greater Richmond.

Elizabeth Davis Middle won a Let’s Move! Active Schools Recognition Award in 2014.

The National History Honor Society at Clover Hill High was named one of the Ten National Chapters of the Year in 2015.

A team from Monacan High won first place in statewide HOSA competition in 2015 in the community awareness of concussions
category.

Monacan High won a HOSA nutrition competition at the 2014 Virginia State Fair by planning a full day of meals appropriate for
teens, then creating a display of those meals. Team members were Health and Physical Therapy Specialty Center students in
Ron Tuzzo’s nutrition therapy class.

Salem Middle’s eighth-grade Honors Institute students won recognition from the National Park Trust in its 2015 Kids to Parks Day
contest.

Clover Hill High dedicated its wind turbine in the fall of 2014. Paid for through grants and support from community partners, the
turbine offers educational opportunities and supplemental renewable energy.

In fall 2014, two Chesterfield County schools were in Virginia’s top 10 schools when it comes to collecting Box Tops for
Education. Clover Hill Elementary was third, and Spring Run Elementary was sixth.

For a school’s music program to achieve Blue Ribbon School status, the band, chorus and orchestra must each earn a superior
rating during district assessments in March. In 2015, five Chesterfield County schools are Blue Ribbon Schools: Clover Hill High,
Cosby High, Thomas Dale High, Manchester High and Midlothian High.

Six Chesterfield County high school bands were recognized in 2015 as Virginia Honor Bands by the Virginia Band and Orchestra
Directors Association: Clover Hill High, Cosby High, Thomas Dale High, Matoaca High, Midlothian High and Monacan High. To
achieve this honor, bands had to earn superior ratings at the VBODA Marching Band Festival and the District Concert Festival.
257

In 2015, three teams from Swift Creek Middle competed in the regional finals of the Future City Competition in Baltimore against
students from Virginia, Maryland and Delaware as the culminating event of a project-based learning initiative. The students were
tasked with designing a city of the future that focused on feeding their city’s population for one year using sustainable agriculture
technologies, clean energy and modern city planning techniques. The eighth-grade team received the Mid-Atlantic region’s Best
Utility Plan Award from Advantage Engineering, a Maryland based firm.

In 2015, the Clover Hill High team won the Area VI Envirothon, a natural resources competition.

Among the international exchange programs in 2015 is the German American Partnership Program between Chesterfield County
Public Schools and a school in Erlangen, Germany.

Matoaca High received an Educational Alliance Award from Exxon Mobl Corp. to support students enrolled in advanced math
and science courses.

Elizabeth Scott Elementary was recognized in 2014 as a Title I Distinguished School by the Virginia Board of Education.
Bellwood Elementary won this recognition in 2013, Beulah Elementary won in 2012, and Harrowgate Elementary won in 2011.

In 2015, 14 Chesterfield schools won Virginia Index of Performance awards for advanced learning and achievement.

The PTA of Gordon Elementary raised more than $32,000 to replace playground equipment in 2015.

Bensley Elementary won the 2014 Exemplary Reading Award for Virginia from the International Reading Association. Elizabeth
Scott Elementary won the award in 2012.

Build-a-House connects Career and Technical Center @ Courthouse students interested in learning a trade with adults with
disabilities who need a home. In 2015, students in carpentry, electrical, plumbing, HVAC, advanced CAD, Cisco networking and
landscaping programs completed the third house.

Chesterfield schools donate tens of thousands of pounds of food to the Chesterfield-Colonial Heights Christmas Mother Program
each year, helping feed thousands of people.

Matoaca High’s yearbook won the highest award in Virginia High School League competition in 2014. Praised for excellence in
concept, writing and photography, The Arrow achieved Trophy Class designation.

Bensley Elementary received $5,000 from the Laura Bush Foundation for America’s Libraries to add books and magazines to the
school’s library in 2015.

In the spring of 2015, a Manchester High team coached by Brian Krausse placed third in statewide Stock Market Game
competition organized by the Virginia Council on Economic Education.

In 2015, Clover Hill High won the Region 1 title in the David Ricardo Division of the Governor’s Challenge on Economics. A team
from Monacan High also achieved a high score in this competition organized by the Virginia Council on Economic Education.
Both teams qualified for state-level competition.

In 2015, Greenfield Elementary fourth-grade student Jacey Imbriaco won first place nationally in an essay competition that is part
of the Stock Market Game. In the high school division, Clover Hill High student Sean Brooks won first-place in Virginia. More than
20,000 students participate each year in the InvestWrite student essay competition sponsored by the SIFMA Foundation and
McGraw Hill Financial.

Four elementary schools – Bellwood, Bensley, Chalkley and Falling Creek – participated in the USDA’s Fresh Fruit and
Vegetable Program, which provides students with a variety fresh fruit and vegetable snacks during the school day.

Manchester Middle won the countywide Battle of the Books competition in 2015.

In 2014-15, Chesterfield County schools won two of the seven Partners in the Arts grants from the University of Richmond School
of Professional and Continuing Studies. Midlothian Middle won a grant for “Exploring Tone Through Other Worlds” by bringing
together English, math, science, visual art, music and theater. Chesterfield Community High won a grant for “Curating Carver:
Past and Present” to explore segregation through the lens of history at the school, which in the past was Carver High and
Chesterfield’s only secondary school for black students.

Two Chesterfield County schools rank in the top U.S. high schools, according to the 2015 list of America’s Most Challenging High
Schools: Cosby High and Midlothian High. Only 11 percent of the country’s 22,000 public high schools earned this recognition.
258

When U.S. News and World Report magazine ranked America’s best high schools in 2015, Cosby High ranked 689th nationally
(25th in Virginia) and Midlothian High ranked 1,120th nationally (34th in Virginia).

The 2014 Niche.com ranking of public high schools included Cosby, Clover Hill, James River and Midlothian among Virginia’s top
100.

The Career and Technical Center @ Hull won a Gold Design Award in 2014 from the Virginia School Boards Association’s
exhibition of school architecture. Swift Creek Middle School’s auditorium won the VSBA’s Excellence in Design Award in 2011,
and in 2010 an addition and renovation project at Bellwood Elementary won a Gold Design Award.

Carver Middle librarian Deborah Floyd and assistant librarian Stephanie Stargardt won the 2015 award for School Library
Program of the Year from the Virginia Association of School Librarians.

Three Chesterfield County schools were named 2014 Virginia Naturally Schools for their environmental conservation and
stewardship: Clover Hill High for the seventh year, James River High for the sixth year and Robious Elementary for the fifth year.
Across the state, only 51 schools were recognized in this program overseen by the Virginia Department of Game and Inland
Fisheries.

Chalkley Elementary is certified as a wildlife habitat by the National Wildlife Federation.

Bensley Elementary is a model of academic success, regularly hosting school leaders who want to see Bensley’s collaborative
approach to reading and mathematics instruction, hear how teachers work cooperatively to help every student achieve success
and observe small group instruction. In 2014, Bensley was one of the schools included in a study by the Joint Legislative Audit
and Review Commission seeking successful educational approaches.

Manchester High is consistently honored by Jobs for Virginia’s Graduates, a school-to-career program, for achieving or
surpassing the 5 of 5 Performance Outcomes including 90 percent graduation rate, 80 percent positive outcomes rate, 60 percent
employment rate, 60 percent full-time jobs rate and 80 percent full-time placement rate.
Staff Successes

Cosby High government teacher Renee Serrao won the 2015 Award for Teaching Excellence from the Virginia Education
Association. This annual award honors an individual who demonstrates instructional expertise and creativity and exhibits
leadership within the Virginia Education Association and the greater community. She is now in the running for the 2015 Award for
Teaching Excellence given by the National Education Association Foundation.

Jimi Herd, art teacher at Swift Creek Elementary, was honored in 2015 by the National Art Education Association with the
Southeastern Region Elementary Art Educator Award. The previous year, he was named Virginia’s Elementary Art Teacher of
the Year by the Virginia Art Education Association.

Cosby High history teacher Christopher Averill is Chesterfield’s Teacher of the Year, as well as Chesterfield’s High School
Teacher of the Year. Robious Elementary literacy specialist Sherrill Kauffman is Chesterfield’s Elementary School Teacher of the
Year. Brianne Gunn is Chesterfield’s Middle School Teacher of the Year; she teaches sixth-grade science at Falling Creek
Middle.

For 12 of the past 18 years, Chesterfield County’s Teacher of the Year has been selected as the Region 1 Teacher of the Year.

Chesterfield makes attracting and retaining the best teachers and staff members a priority. Working in Chesterfield schools are
2,093 teachers with master’s degrees, 116 National Board Certified Teachers and 92 employees with doctorates.

Cosby High social studies teacher Nicole Winter is the 2014 winner of the Dr. Judy Flythe Teacher Leader Award, which honors
the memory and contributions of Dr. Judy Flythe, former director of staff development for Chesterfield County Public Schools.
The person who nominated Winter for the regional award said, “She exemplifies each of the characteristics of a teacher leader,”
noting that she began the freshman transition program at Cosby, helps students of all levels achieve academic success, is a
National Board Certified Teacher and has won many educational awards.

Year after year, employees of Chesterfield County Public Schools give generously to the United Way of Greater Richmond and
Petersburg. In 2014, employees of Chesterfield County Public Schools pledged $166,645 for the United Way. That is higher than
the amount pledged by any local government in central Virginia, and it is more than double the amount pledged by any other
school system in this region.
259

Bettie Weaver Elementary teacher Annie Babb was named Central Virginia Kindergarten Teacher of the Year in 2015 by the
Children’s Museum of Richmond.

Bird High history teacher Daniel Tulli was one of only two teachers in the United States to be selected as a C-SPAN Senior
Fellow for the first semester of 2014. Tulli, who teaches Advanced Placement courses in U.S. government and in psychology,
helped create resources for other educators to use on C-SPAN’s free education website, C-SPAN Classroom.

Jodi Austin, orchestra director at Meadowbrook High and Falling Creek Middle, was honored in 2014 by SBO magazine as one of
50 Directors Who Make a Difference. http://sbomagazine.com/current-issue/4799-report-50-directors.html

Bon Air Elementary teacher Carolyn Prather won a 2015 Outstanding Educator Award from the Down Syndrome Association of
Greater Richmond.

Here are the 2015 winners of awards from the World Languages Department:
o
Julia Perrow, Spanish teacher at Clover Hill High, won the Baskerville Award.
o
Valerie Beausergent, French teacher at Clover Hill High, won the Jane Crouch-Rieder Award.
o
Luis Girón-López, Spanish teacher at Bettie Weaver Elementary, won the Anne S. O’Toole Award.
o
Kaitlyn Allan, French teacher at Manchester High, won the Novice Award.
o
Charles Williams, fiscal technician at Bird High, won the Baskerville Community Award.

Artsonia, an online gallery of student art, reported in May 2015 that Watkins Elementary ranked No. 2 and Elizabeth Scott
Elementary ranked No. 3 in Virginia in terms of overall activity.

In 2014, two of the three central Virginia Art Teachers of the Year teach in Chesterfield County Public Schools: Courtney Day of
Bettie Weaver Elementary and Kelly Bisogno of James River High.

Here are the 2015 Chesterfield County Public Schools Art Teachers of the Year: Sean Collins of Davis Elementary, Amber Kuper
of Salem Church Middle and Amanda Berneche of Clover Hill High.

In 2014, the Virginia Association for the Gifted selected Susan Sennewald as the Region 1 Outstanding Teacher of the Gifted. A
10-year employee of Chesterfield County Public Schools, she teaches fifth-graders in the Center Based Gifted program at Hening
Elementary.

Bryan Carr, instructional specialist for counseling services, was named Counselor Supervisor of the Year by the Virginia School
Counselor Association in 2014.

Stefanie Robinson, who teaches first grade at Spring Run Elementary, won the Outstanding School Organics Program Award in
2014 from the Virginia Recycling Association for a school-to-farm composting program.

Sarah Fraher, principal of Manchester Middle, was the 2015 Chesterfield winner of the R.E.B. Award for Distinguished
Educational Leadership.

In 2014, Chesterfield County teachers won eight of the 15 R.E.B. Awards for Teaching Excellence, which come with grants to
travel the world, pursue postgraduate studies or attend professional workshops:
o
Debbie Bailey, Carver Middle’s social services department chair: $11,000 to compare and contrast the geography, climate
and infrastructure of Virginia, California, France and Italy and use this study as a model for a project-based lesson that
explores the global interconnections of the world economy
o
Jennifer Booker, first-grade teacher at Swift Creek Elementary: $8,000 to travel to Finland to compare and contrast that
country’s education system to that of the United States
o
Anne Canipe, Cosby High teacher of history and medical law and ethics: $12,000 to travel to Japan and China to visit
international schools, attend the 70th anniversary commemoration of the atomic bombing at Hiroshima and visit China’s
Great Wall and Three Gorges Dam; this is her second R.E.B. Award
o
Laura Clark, Bettie Weaver Elementary third-grade teacher: $12,000 to expand knowledge and understanding of gifted
students by completing a gifted endorsement and attending the National Association for Gifted Children conference and to
participate in an eco-tour and school immersion program in Costa Rica
o
Gregory Dommisse, U.S. history teacher at James River High: $11,000 to travel to South Africa to better understand the
parallels between American segregation and South African apartheid within the context of Sen. Robert Kennedy’s historic
1966 visit to South Africa
260
o
David Holicky, teacher of digital arts and 3-D animation at the Career and Technical Center @ Courthouse: $11,500 to
journey through the western United States seeking inspiration, ideas and examples of meaningful graphic arts
o
Tara Krohn, second-grade teacher at Woolridge Elementary: $11,500 to travel through Alaska’s Inside Passage, villages and
Denali National Park to create an A-to-Z photobook that features the geographical wonders, wildlife, adventure and culture of
the last frontier
o
Mary Page-Dailey, English teacher at Cosby High: $12,000 to trace the birth of the Renaissance from its infancy in Italy to its
coming of age in England and France through art, architecture and the performing arts

Ginger Hendricks, who teaches second grade at Providence Elementary, won a Virginia Lottery Super Teacher Award in 2015.
Only eight are given throughout the state each year. Here are Chesterfield’s previous winners: Tim Couillard of James River High
in 2014, Amber Kuper of Salem Church Middle in 2013, Kimberly Bliley of Midlothian Middle in 2012, Summer Davis of Alberta
Smith Elementary in 2011, Kimberly McKnight of Robious Elementary in 2010, Diane Healy of Watkins Elementary in 2009 and
both Tina Bowman of Grange Hall Elementary and Carole Marable of Clover Hill Elementary in 2008 (when the awards program
started).

Falling Creek Elementary Principal Pam Johnson was named Virginia’s 2015 National Distinguished Principal. This award is
presented each year to one principal in Virginia by the National Association of Elementary School Principals in conjunction with
the Virginia Association of Elementary School Principals. In 2011 when she was principal of Harrowgate Elementary, Linda Wood
won this award.

One of the ways that the Chesterfield Education Foundation supports Chesterfield County Public Schools is by providing MCD
Grants — Making a Creative Difference in Education. The annual MCD program encourages all school system employees to
submit innovative ideas of new ways to teach a concept, solve a problem, fulfill a need or inspire students. Over the past 18
years, the foundation has awarded 85 grants totaling $330,000. For the 2015-16 school year, Molly McFadden, who teaches
students with learning disabilities at Curtis Elementary, will receive an MCD Grant of $5,000 to provide students with ADHD and
others who learn differently an option to use a standing desk and Chalkley Elementary music teacher Bryan Sheetz will receive
$5,000 to support the Hands and Pans Steel Drum Ensemble.
Student Successes

For two years in a row, Clover Hill High student Michelle Marquez won big at a prestigious international science fair for high
school students. In 2015, she won a first-place award in behavioral and social sciences at the Intel International Science and
Engineering Fair for her work titled “The Mapping of Emotional Dimensions: Toward a Neuro-Thermal Biometric System for the
Diagnosis of Emotional Flexibility.” In 2014, she won the best in category award. The Intel International Science and Engineering
Fair is the world’s largest international pre-college science competition; about 1,700 high school students from more than 75
countries, regions and territories showcase independent research and compete for $4 million in prizes. Students earn the right to
compete at the Intel ISEF by winning a top prize at a local, regional, state or national science fair.

The MathScience Innovation Center organizes the Metro Richmond STEM Fair. In 2015, Manchester Middle student Muryum
Yazdanpanah won first place in microbiology, and Robious Middle student Mackenzie Shearer won first place in physics. Five
Chesterfield high school students won first-place awards; all of them attend the Math and Science High School at Clover Hill:
Peter Wellman in physics, Jake TenKate in botany, Julie Wolver in chemistry, Emily Wroblewski in earth and space sciences and
Michelle Marquez in behavioral and social sciences. In 2015 for the second year in a row, Michelle was named one of the four
grand prize winners of the Metro Richmond STEM Fair and went on to compete at the Intel International Science and
Engineering Fair, where she won a first-place award in her category.

Two students set a world record by launching almost 4,000 model rockets simultaneously on Oct. 26, 2014. Midlothian High
student Dylan Whitesel and Clover Hill High student Sanzio Angeli also raised $20,000 for breast cancer research.

One of 32 U.S. students chosen for the 2015 Jet-Memorial Program of the Japan Foundation attends Clover Hill High. Josephine
Dennis will spend two weeks in Japan this summer. She is the second Chesterfield County student chosen for this program.

Da-Lan Pham, an eighth-grader at Midlothian Middle, won a first-place award in 2015 from the Virginia Association of Teachers
of English for a book trailer she created for John Green’s novel, “An Abundance of Katherines.”

Cosby High field hockey, track and lacrosse player Cecie Negron won the Group 6A Female Athlete of the Year Award from the
Virginia High School League in 2015. Only 19 students from across the state are recognized each year with Allstate
Foundation/VHSL Achievement Awards, the highest honors given by VHSL. The awards honor students who excel in the
classroom and in athletic and academic activities.

Clover Hill High student Bryce Badura was a distinguished finalist for Virginia in the 2015 Prudential Spirit of Community Awards.
Fewer than 400 students were honored across the country.
261

For an essay about Mother Teresa that he wrote as an eighth-grader at Elizabeth Davis Middle, Jacob Belcher won first place in
the middle school category of the 2014 Peace Essay Contest organized by the Richmond Peace Education Center. More than
450 students in grades K-12 entered the contest.

Clover Hill High senior Calli Bellinger won the 2015 statewide Rumbaugh Oration Contest sponsored by the Sons of the
American Revolution.

Thomas Dale High student Manuel de Jesus Hernandez-Martinez was one of just 10 students in the nation to win READ 180 AllStar Awards in 2014 from Scholastic. Manuel’s family immigrated from Mexico and speaks Spanish. Thomas Dale High School
teacher Amie Davies nominated Manuel for the award because he dramatically improved his reading level, set high goals and
worked with an unwavering tenacity every day. Manuel’s hard work, his talented and dedicated educators and READ 180 helped
him master English, achieve academic success and move toward becoming the first person in his family to graduate from high
school

The Virginia Association for the Gifted honors one student each year as Virginia’s Outstanding Student. Connelly Early, a
seventh-grader at Robious Middle School, won in 2014 for his leadership and efforts to honor students and educators who were
killed at Sandy Hook Elementary School and to take a stand against violence.

In 2015, Clover Hill High senior Madison Hodge won the 4th Congressional District student art show sponsored by Congressman
Randy Forbes. Her work is on display in the Cannon Tunnel of the U.S. Capitol.

A short film by Clover Hill High student Michelle Marquez — “The Emotional Dimensions of the James River” — was accepted
into the 2015 Cannes Emerging Filmmaker Showcase, New Haven International Film Festival and dozens of other film festivals.

A PSA created by Manchester High student Courtnee Arrington was a finalist in the 2015 #not4me video competition organized
by WTVR CBS 6. Courtnee’s “Drowning Dreams” video makes a powerful statement about underage drinking.

Patrick Bender, a senior at James River High and the Career and Technical Center @ Courthouse, won a national Gold Medal in
digital art in the 2015 Scholastic Art and Writing Awards for his artwork titled “A Vibrant Thought.” In regional competition,
Chesterfield County students achieved a total of 96 Gold Keys, 81 Silver Keys and 135 honorable mentions.

Clover Hill High student Bryce Badura is a regional finalist in the Coca-Cola Scholars Program. Only 250 regional finalists are
selected from more than 102,000 applicants for the 2015 scholarship program. He also was one of just 20 Virginia finalists for the
2015 Wendy’s High School Heisman.

Two Midlothian High students participated in the 2014 Thanksgiving parade in New York City as part of Macy’s Great American
Marching Band: tuba player Paul Budinger and horn player Rachel Feldpausch.

Sixteen students from four schools in Chesterfield County Public Schools qualified to compete in the regional finals of the
National History Bee, and four of those students advanced to National History Bee competition in June 2015.

The top speller in Chesterfield County Public Schools is Christina Longmire, an eighth-grader at Bailey Bridge Middle. The
spelling bee runner-up is Russell Graviet, an eighth-grader at Midlothian Middle. Sixteen students from elementary and middle
schools competed in the 2015 countywide spelling bee, which lasted 20 rounds. Only Christina and Russell were left standing
when round 13 began. They correctly spelled mikado, prerogative, forsythia, détente, hypocrisy, egregious, basmati, archipelago,
ocelot, soliloquy, philately and trattoria. In the 19th round, Russell misspelled blitzkrieg and Christina correctly spelled fusillade.
Christina then spelled gopak in the 20th round to win. In regional competition, Christina was runner-up in the Richmond TimesDispatch spelling bee.

Robious Middle students won several top awards during 2015 statewide competition of Future Problem Solving. The eighth-grade
team of Ben Tuck, Pete Watson, Rory Stevens and Kevin Ivey won first place in the global issues problem-solving section. The
eighth-grade team of Caroline Benedetti, Tolliver Mance, McKenzie Elim and Rachel Leipold won second place in the global
issues problem-solving section; this team also won first place in the category of action plan presentations. Pete Watson
individually won the George Wythe Award for the middle school division.

Carver Middle math classes taught by Victoria Layman ranked nationally in the Math Madness sponsored by TenMarks.
Competing against about 10,000 other classes in grades 5-7, Carver Middle classes earned second place, third place and 16th
place in 2014.

Monacan High student Laura Griffith won the high school division and Robious Middle student Connelly Early won the middle
school division of the 2015 Writing Extravaganza organized by the Richmond Area Reading Council.
262

In 2014, students competed in Future Business Leaders of America events. Representing seven high schools and the
Chesterfield Technical Center in regional competition, 97 Chesterfield County Public Schools students claimed 76 regional
awards. In statewide competition, 11 students won awards. Two of those students — Midlothian High students Alexis Pinhard
and Melisa Cirkic — will compete in Nashville in June at the national conference of Future Business Leaders of America.

Meadowbrook High students won first place in the 2014 Student Media Festival of the Virginia Association of School Librarians
for a video about the school library titled “The Heart of the School.”

Here are the National Merit semifinalists from Chesterfield County Public Schools for the 2015 scholarship program: Appomattox
Regional Governor’s School student Jonathan Spence and Maggie L. Walker Governor’s School students Joshua Barlow, Megan
Campbell, Lucy Grinnan, Carrie Hamilton, Sarah Holliday, Tyler Walker, Justin Wilck, Alan Zhang and Chuyi Zhou. Joshua
Barlow and Tyler Walker went on to become National Merit corporate scholarship winners.

Chesterfield County Public Schools has three of the 1,600 semifinalists in the 2015 National Achievement Scholarship Program,
which recognizes scholastically talented black students: Appomattox Regional Governor’s School students Sarina Harper and
Allen Lucas and Maggie L. Walker Governor’s School student Michael Thompson. Michael Thompson went on to become a
National Achievement scholarship winner.

The College Board’s National Hispanic Recognition Program honors about 5,000 academically outstanding Hispanic/Latino high
school seniors each year. Here are the 2014 National Hispanic scholars from Chesterfield County Public Schools: Cosby High
School student Abigail Park and Maggie L. Walker Governor’s School student Victoria Herrera.

A documentary film created by Midlothian High students won an honorable mention in C-SPAN’s StudentCam 2015 competition.
“Whom Does Medicaid Really Aid?” by Robert Cross, Matthew Franklin and Christine Sullivan was among the top 150 winners in
this national contest. A Midlothian High team also was recognized in this contest in 2012.

Career and Technical Center @ Courthouse student Jeremiah Parks won first place in the industrial motor control category of
statewide SkillsUSA competition and went on to national competition in 2015.

The Chesterfield Technical Center’s chapter of Health Occupations Students of America won 13 awards during the 2014
statewide conference and seven students qualified for national competition.

Traffic safety PSAs created by Clover Hill High students in Amanda Berneche’s video class swept all the prizes in a 2014 contest
sponsored by AAA Mid-Atlantic: Ethan Painter won first place, Nick Brown won second place, Tristan Knight won third place and
Caleb Cosner won honorable mention.

Bon Air Elementary student Kennedy Smith and Swift Creek Middle student Lucienne Nghiem were among the winners in a 2015
art contest sponsored by the Richmond Flying Squirrels.

Chesterfield students won three of the top four prizes in the What a Healthy River Means to Me poster contest sponsored by the
James River Association in 2015.

The Spring Run Elementary cheerleading team won first place in its division in the 2014 U.S. Finals National Cheerleading
Competition.

Cosby High seniors Holly Vandergrift and Dylan Bedsaul won the 2014 DECA Emerging Leader Honor Award.

Chamiea Hagood of Davis Elementary was chosen as one of Virginia’s Outstanding School Safety Patrols in 2015.
263
TEACHER SALARY SCALES
Annual Salary - for FT VRS Eligible
Effective July 1, 2015
Hourly Rates for PT VRS Ineligible
Counseling
Coord. w/
Masters
(12 mths.)
Speech Therapists
w/ PHD in Field &
CCC & Counseling
Coord w/ PHD
Counseling
Coord. w/
PHD in Field
(12 months)
Bachelor
Master
PHD -Teacher,
Speech w/ Mast &
CCC, Dean &
Counseling Coord
w/ Masters
Speech
Therapists w/
PHD in Field &
CCC &
Counseling
Coord w/ PHD
Years
Exp.
Bachelor
Master
PHD -Teacher,
Speech w/ Mast
& CCC,
Dean w/ Masters
0
42,734
44,871
47,114
61,249
49,470
64,311
25.42
26.70
28.03
29.43
1
43,157
45,315
47,581
61,855
49,960
64,948
25.68
26.96
28.31
29.72
2
43,157
45,315
47,581
61,855
49,960
64,948
25.68
26.96
28.31
29.72
3
43,157
45,315
47,581
61,855
49,960
64,948
25.68
26.96
28.31
29.72
4
43,934
46,130
48,437
62,968
50,859
66,116
26.14
27.45
28.82
30.26
5
43,934
46,130
48,437
62,968
50,859
66,116
26.14
27.45
28.82
30.26
6
43,934
46,130
48,437
62,968
50,859
66,116
26.14
27.45
28.82
30.26
7
43,934
46,130
48,437
62,968
50,859
66,116
26.14
27.45
28.82
30.26
8
43,934
46,130
48,437
62,968
50,859
66,116
26.14
27.45
28.82
30.26
9
43,934
46,130
48,437
62,968
50,859
66,116
26.14
27.45
28.82
30.26
10
44,708
46,944
49,291
64,078
51,756
67,282
26.60
27.93
29.33
30.79
11
44,708
46,944
49,291
64,078
51,756
67,282
26.60
27.93
29.33
30.79
12
45,483
47,757
50,145
65,188
52,652
68,448
27.06
28.41
29.83
31.33
13
46,256
48,569
50,997
66,296
53,547
69,611
27.52
28.90
30.34
31.86
14
47,029
49,380
51,849
67,404
54,441
70,774
27.98
29.38
30.85
32.39
15
47,803
50,193
52,703
68,514
55,338
71,940
28.44
29.86
31.36
32.92
16
48,576
51,005
53,555
69,622
56,233
73,103
28.90
30.35
31.86
33.46
17
49,351
51,818
54,409
70,732
57,129
74,268
29.36
30.83
32.37
33.99
18
50,123
52,630
55,261
71,839
58,024
75,431
29.82
31.31
32.88
34.52
19
50,898
53,443
56,115
72,950
58,921
76,597
30.28
31.80
33.39
35.06
20
51,671
54,254
56,967
74,057
59,815
77,760
30.74
32.28
33.89
35.59
21
52,445
55,068
57,821
75,167
60,712
78,926
31.20
32.76
34.40
36.12
22
53,218
55,879
58,673
76,275
61,607
80,089
31.66
33.25
34.91
36.65
23
53,993
56,692
59,527
77,385
62,503
81,254
32.12
33.73
35.42
37.19
24
54,766
57,504
60,379
78,493
63,398
82,417
32.58
34.21
35.92
37.72
25
55,540
58,317
61,233
79,603
64,295
83,583
33.04
34.70
36.43
38.25
26
56,313
59,129
62,085
80,711
65,189
84,746
33.50
35.18
36.94
38.78
27
57,088
59,942
62,939
81,821
66,086
85,912
33.96
35.66
37.45
39.32
28
57,860
60,753
63,791
82,928
66,981
87,075
34.42
36.15
37.95
39.85
29
58,635
61,567
64,645
84,039
67,877
88,240
34.88
36.63
38.46
40.38
30
59,408
62,378
65,497
85,146
68,772
89,404
35.34
37.11
38.97
40.92
31
60,182
63,191
66,351
86,256
69,669
90,569
35.81
37.60
39.48
41.45
32
60,955
64,003
67,203
87,364
70,563
91,732
36.27
38.08
39.98
41.98
33
61,730
64,816
68,057
88,474
71,460
92,898
36.73
38.56
40.49
42.52
34
62,503
65,628
68,909
89,582
72,355
94,061
37.19
39.05
41.00
43.05
* Teachers with National Board Certification will receive from the Commonwealth of Virginia, a one-time $5,000 supplement and a $2,500 supplement thereafter for the life
of the certificate. *CCPS guarantees proposed State contribution. Current CCPS teachers who complete the National Board Certification process through CCPS and meet
DOE eligibility receive a $2,500 award administered through the Professional Development Office.
264
STAFFING ALLOCATION STANDARDS
Position
Description
Staff
Elementary School
Staffing Standards
Criteria
Staff
State Accreditation Staffing Standards
Criteria
Principal
1
per school
0.5
1
299 or fewer students
300 or more students
Assistant Principal
1
per school
0.5
1
600 - 899 students
5
admin assistants assigned to Evergreen,
Watkins, Chalkley, Christian and Scott
Kindergarten – Grade 5
1
per 25.0 students schoolwide
1
Certified instructional personnel are to be
assigned in such a way as to result in a
divisionwide ratio of pupils in average daily
membership (ADM) to full-time equivalent
(FTE) teaching positions in grades K-6 that
is not greater than 25:1 (excluding special
education teachers, principals, assistant
principals, counselors, and librarians). The
divisionwide pupil-teacher ratio requirement
for grade 1 is 24:1; for grades 2-6 is 25:1. If
ADM in any kindergarten class exceeds 25,
a full time teacher's aide must be assigned.
The maximum number of students in ADM
per certified classroom teacher for grades
4-7 in elementary schools shall not exceed
35.
Pre-K
1
per designated school
assigned to various schools
17
per 1000 students identified as having
limited English proficiency
per school
1
per 500 or more students. Per each 100
students or major fraction thereof, one hour
of elementary reading services shall be
provided.
5
per 1,000 students in grades K-5
Classroom Teachers
ESOL Teacher
Reading Teacher / Specialist
37.0
1
Art, Music, Physical Education
Teachers (each)
0.2
per 6 teaching stations; additional staffing
to insure one period of each resource per
week for each student in membership
Technology Resource
Assistants (TRA)
0.2
(World Language Pilot
Program at selected schools in
lieu of technology resource)
0.2
School Counselors
1
0.2
Librarian
1
Instructional Assistant (aide)
3
1
265
no standard
no standard
1
500 or more students. Per each 100
students or major fraction thereof, one hour
of elementary guidance is to be provided.
The counselor shall have proper
certification and endorsements
per school
0.5
additional staffing to insure one period of
resource per week for each student in
membership
1
per 100 students above 500
General Aides
per elementary school
clinic aide per school
no standard
Position
Description
Staff
Secretarial/Clerical
Elementary School
Staffing Standards
Criteria
11
1
1
ESOL - assigned as needed
library assistant
Pre-K at designated schools
1
1
1
12 month office manager
11 month secretary
10 month secretary
Gates elementary and Evergreen
elementary are assigned a 12 month
secretary rather than the 11 month
secretary for special education
Custodians
Assigned as needed by the Dept. of
Facilities
A total of 41 schools will be outsourced
for FY2016.
Nurses
1
2
266
assigned to Evergreen
assigned to Gates
Staff
P/T
1
Criteria
The school plant and grounds shall be kept
safe and clean. Custodial services shall be
available as necessary for health and
safety. Students and staff shall share in
responsibility for care of buildings and
grounds.
no standard
Position
Description
Staff
Middle School
Staffing Standards
Criteria
Staff
Criteria
Principal
1
per school
1
must be employed on a 12 month basis
Assistant Principal
1
1
additional asst. principal at 1,000, 1,500,
2,000, and 2,500 students
additional AP at Salem, Providence, and
Matoaca
administrative assistants to be assigned
CIS Coordinator at Salem
The director is included in the standard
below
1
2
600-1,199 students
1,200 or more students
1
400 or more students. Per each 80
students or major fraction thereof, one
period of counseling is to be provided.
1
10
1
School Counselor Director
School Counselor
1
0.2
At 400 or more students, at least one
member of the counseling staff shall be
employed for 11 months.
Per 55 students over 400
Librarian
1
ESOL Teachers
1
9
asst librarian at 700 or more
assigned as needed
Tutor/Monitors
1
per school (including Matoaca Middle
East)
no standard
average class size of 27.0
Middle level school teachers with a seven
period day may teach 750 student periods
(or 30 class periods) per week, provided all
teachers with more than 25 class periods
per week have one period per day
unencumbered of all teaching and/or
supervisory duties for instructional planning.
Middle level school teachers shall teach no
more than 750 student periods per week;
however, physical education and music
teachers may teach 1,000 student periods
per week. Teachers of block programs with
no more than 120 student periods per day
may teach 30 class periods per week.
Teachers who teach very small classes
may teach 30 class periods per week,
provided the teaching load does not exceed
75 student periods per day. If a classroom
teacher teaches 30 class periods per week
with more than 75 student periods per day
(120 in block programs), an appropriate
contractual arrangement and compensation
shall be provided. In English classes, the
number of students shall not exceed 24:1,
or 120 per day.
Classroom / Vocational
Teacher
Secretarial / Clerical
267
300 - 999 students
17
Per 1000 students identified as having
1
1
1
1
12 month fiscal tech
11 month Starbase/AP
12 month school counseling tech
1
1
library clerk (including Matoaca Middle
East)
12 month office manager at Matoaca
Middle East
assigned as needed by the Dept. of
1
1
Custodians
0.5
1
2
The equivalent of one full-time additional
clerical person shall be provided for each
additional 600 students beyond 200
students
clerical position @ 750 students
Position
Description
Staff
Middle School
Staffing Standards
Criteria
Facilities
for FY2016.
Office Assistants:
Criteria
grounds.
no standard
General
2
1
999 or less
additional at 1000, 1400, 1800, 2200
Clinic
1
1
per school
additional at Matoaca East
Nurses
1
assigned to Swift Creek
268
Staff
no standard
Position
Description
Staff
High School
Staffing Standards
Criteria
Staff
Criteria
Principal
1
per school
1
Assistant Principal
3
1
1,999 or fewer students
Additional at 2,000 and 2,500 students
1
2
600 – 1,199 students
12
administrative deans - 1 at TDHS Chester campus; remaining allocation to
be determined
Teacher
Student Activities Director
1
Staffing Reserve
8
38.3
ESOL
11.2
School Counselor
Librarian
Nurses
Tutor / Monitor
School Security Officer
269
average class size of 26.0
High school teachers shall teach no more
than 750 student periods per week;
per week. The classroom teacher's
standard load shall be no more than 25
class periods per week. One class period
each day, unencumbered by supervisory or
teaching duties, shall be provided for every
full-time classroom teacher for instructional
planning. Teachers of block programs with
no more than 120 students per day may
teach 30 class periods per week. Teachers
who teach very small classes may teach 30
class periods per week, provided the
teaching load does not exceed 75 pupil
periods per day. If a classroom teacher
teaches 30 class periods per week with
more than 75 student periods per day (120
in block programs), an appropriate
contractual agreement and compensation
must be provided. In English classes, the
number of students per teacher shall not
exceed the number required by the
Standards of Quality, 24:1, or 120 students
per day.
per school
no standard
adaptive PE
to staff special classes and other program
needs
assigned as needed
below
1
0.2
no standard
17
per 1000 students identified as having
1
for the first 350 students. one period of
counseling is to be provided for each
additional 70 students or major fraction
Per 54.5 students over 300
1
1
per school
assistant librarian per school
1
1
1
for TDHS - Chester campus
each for Manchester and Matoaca High
per school
1
additional for TDHS-Chester campus
1
additional for Meadowbrook- Oper
Graduation
1
per school
at 350 students or more, at least one
counseling position must be an 11 month
contract
0.5
1
2
300 - 999 students
no standard
no standard
no standard
Position
Description
Staff
1
1
1
1
High School
Staffing Standards
Criteria
additional for TDHS - Chester campus
additional for Meadowbrook - 9th Grade
Academy
1
additional 12 month secretary for TDHS Chester campus
1
11 month secretary (Starbase)
1
additional 11-month secretary for TDHS Chester campus
12 month school counseling tech
additional school counseling tech
for TDHS - Chester campus
11 month clerk additional Manchester and
Thomas Dale high schools
10 month testing/career center coordinator
additional testing coordinator for TDHS Chester campus
library clerk
assigned as needed by the Dept. of
Facilities
1
1
1
Secretarial / Clerical (cont.)
1
1
1
Custodians
for FY2016.
Staff
1
Criteria
students.
1
clerical position at 750 students
grounds
Office Assistants
General
3
1
1,499 or fewer students
additional at 1,500, 1,800 and 2,100
students
Clinic
1
1
per school
additional at TDHS-Chester campus
270
no standard
Position
Description
Staff
CTC @ Courthouse
Staffing Standards
Criteria
Staff
Criteria
Principal
1
per school
1
Assistant Principal
1
assistant principal
1
600-1,199 students
Teacher
43.5
teachers
standards vary by program
Instructional Aides
3
instructional aides
no standard
1
security officer
no standard
Tutor / Monitors
1
tutor/monitor
no standard
below
School Counselor
2
school counselors
Secretary / Clerks
1
1
1
school counseling technician
Position
Description
Staff
CTC @ Hull
Staffing Standards
Criteria
1
for the first 350 students. One period of
additional 70 students or major fraction.
At 350 students, one member of the
counseling staff must have an 11-month
contract
1
students.
Staff
Criteria
Principal
1
per school
1
Assistant Principal
1
assistant principal
1
600-1,199 students
Teacher
17.5
teachers
standards vary by program
Instructional Aides
5
1
Academy 360 teachers
instructional aides
no standard
1
1
clinic aide
security officer
no standard
below
School Counselor
1
school counselors
Secretary / Clerks
1
1
1
school counseling technician
271
1
for the first 350 students. One period of
additional 70 students or major fraction.
At 350 students, one member of the
counseling staff must have an 11-month
contract
1
students.
Position
Description
Carver College & Career Academy Staffing
Standards
Staff
Criteria
Staff
Criteria
Principal
1
per school
1
Assistant Principal
1
assistant principal
1
600-1,199 students
2
1
administrative dean
Teacher
23.3
teachers
ESOL
1
teacher
Aides
1
general education aide
1
clinic aide
1
ESOL aide
1
security officer
1
tutor/monitor
School Counselor
1
school counselor
Librarian
1
librarian
1
office manager
1
11 month secretary
students.
1
program tech
1
school counseling tech
1
testing/career center coordinator
1
School to Work coordinator
1
night school coordinator
1
site coordinator
Tutor / Monitors
(cont.)
Other Personnel
272
High school teachers shall teach no more
than 750 student periods per week;
per week. The classroom teacher's
standard load shall be no more than 25
class periods per week. One class period
each day, unencumbered by supervisory or
teaching duties, shall be provided for every
full-time classroom teacher for instructional
planning. Teachers of block programs with
no more than 120 students per day may
teach 30 class periods per week. Teachers
who teach very small classes may teach 30
class periods per week, provided the
teaching load does not exceed 75 pupil
periods per day. If a classroom teacher
teaches 30 class periods per week with
more than 75 student periods per day (120
in block programs), an appropriate
contractual agreement and compensation
must be provided. In English classes, the
number of students per teacher shall not
exceed the number required by the
Standards of Quality, 24:1, or 120 students
per day.
no standard
no standard
for the first 350 students. one period of
additional 70 students or major fraction
0.5
1
2
300 – 999 students
Position
Description
Teacher – Autism
Special Education
Staffing Standards
Staff
Criteria
Staff
Criteria
1
6 students
1
6 students
1
8 students (w/aide)
1
8 students (w/aide)
Resource
1
24 students
1
24 students
Teacher – ED
1
8 students
1
8 students
1
10 students (w/aide)
1
Resource
1
24 students
1
24 students
Teacher – HI
1
8 students
1
8 students
1
1
Resource
1
24 students
1
24 students
Teacher – Specific LD
1
8 students
1
8 students
1
1
Resource
1
24 students
1
24 students
Teacher – Intellectual Disability
1
8 students
1
8 students
1
1
Resource
1
24 students
1
24 students
Teacher – Intellectual
Disability,Severe
1
6 students
1
6 students
1
8 students (w/aide)
1
8 students (w/aide)
Teacher – Early Childhood
1
8 students (w/aide)
1
8 students (w/aide)
Home Based
1
12 students
1
12 students
Teacher – SLP
1
68 students
1
68 students
Teacher - Deaf & Hard of
Hearing/Visually Impaired
1
6 students
1
6 students
1
8 students (w/aide)
1
8 students (w/aide)
School Based
Teacher - Early Childhood
273
TARGETED PUPIL/TEACHER RATIO REDUCTIONS
(FY2015 –FIRST YEAR)
As a part of the FY15 budget process to begin the process of decreasing the pupil‐to‐teacher ratio (PTR) to be better aligned with
other divisions across Virginia, the school division was provided with 111 full‐time equivalent (FTE) teaching positions to reduce class
sizes K‐12 and expand elective offerings at the secondary level. Based on the allocation of the FTEs, the PTR was essentially
reduced by an average of one at the elementary level (from 25:1 to 24:1), the middle school level (from 27:1 to 26:1) and the high
school level (from 26:1 to 25:1). However, the impact is intended to be targeted, making it greater in some schools and content areas
than others.
The targeted impact of the additional positions to reduce pupil teacher ratio is stated below:
Elementary Schools

Maintain a class size (PTR) of 27 or fewer students at grades 4‐5
o

Projected need of 29 FTEs based on this year’s enrollment levels
Maintain a class size (PTR) of 24 in grades 1‐3 at non‐Title I schools with a free and reduced lunch population greater than
30‐percent
o
Projected need of 15 FTEs based on having five schools at this level of poverty

Crenshaw Elementary

Curtis Elementary

Ecoff Elementary

Jacobs Elementary

Matoaca Elementary
Middle Schools



Provide differentiated staffing based on current performance analysis to allow for remediation classes while assisting in team
scheduling and elective courses offerings
o
Provide the following schools with 3 additional FTEs
o
Carver Middle – PTR reduced from 26.5 to 25.0
o
Falling Creek Middle – PTR reduced from 26.4 to 25.1
o
Providence Middle – PTR reduced from 26.9 to 25.1
o
Salem Church Middle – PTR reduced from 26.8 to 25.0
Provide the following schools with 2 additional FTEs
o
Bailey Bridge Middle – PTR reduced from 26.3 to 25.6
o
E. Davis Middle – PTR reduced from 26.5 to 25.7
o
Manchester Middle – PTR reduced from 26.4 to 25.7
o
Matoaca Middle – PTR reduced from 26.7 to 25.7
Provide the following schools with 1 additional FTE
o
Midlothian Middle – PTR reduced from 26.4 to 26.0
o
Robious Middle – PTR reduced from 26.5 to 26.1
o
Swift Creek Middle – PTR reduced from 26.5 to 26.0
o
Tomahawk Creek Middle – PTR reduced from 26.5 to 25.9
274
High Schools

Maintain a class size (PTR) of 22 students in non‐honors geometry classes
o

Maintain a class size (PTR) of 21 students in algebra classes taught at the high schools
o

Provide a matching FTE grant to augment staffing for the Success Program for at‐risk students transitioning into high school and
through graduation if necessary
o

Projected need of 10 FTEs based on demonstrated need
Provide support for the Smaller Learning Community Grant at Meadowbrook High School
o
Projected need of 2 FTEs to offset the loss of current staffing levels funded through the grant
All Schools

Provide 3.0 FTE to ESOL to increase services to our English Language Learners

Address needs that exceed those projected above with an additional 8.0 FTEs
(FY2016 –SECOND YEAR)
ESOL Staffing – 4.4 FTEs
Elementary Schools – 3.0 FTEs
Middle Schools – 0.4 FTEs
High Schools – 1.0 FTEs
Special Education Staffing – 1.6 FTEs
To reduce the percentage of special education students in collaborative classes
To focus on reducing performance gaps
Elementary Schools – 42.0 FTEs
th
th
To reduce 4 and 5 grade average class sizes to 26 in schools with a poverty level at or above 30%
Middle Schools (redesign) – 8.0 FTEs
To assure a minimum number of offerings in world language, fine and performing arts, and career and technical education
th
th
To promote teaming in 6 and 7 grades
275
MATERIALS ALLOCATION STANDARDS
Allocation
Description
Chesterfield County School Board Material Standard
Allocation
Criteria
Instructional Supplies
Elementary Schools
18.75
per pupil in September 30 membership
Middle Schools
19.39
High Schools
19.28
Tech Centers
19.28
Note: graduation materials costs are budgeted centrally by the guidance specialist.
Audio-Visual Supplies
Elementary Schools
660
per school
Middle Schools
720
per school
High Schools
744
per school
Tech Centerss
464
per school
Elementary Schools
1.11
Middle Schools
1.02
High Schools
1.67
Tech Centers
1.67
Elementary Schools
0.32
Middle Schools
0.38
High Schools
0.74
Tech Centers
0.74
Speciality Centers
60.00
17.23
per G&T pupil in September 30 membership
8.00
per ESOL pupil in September 30 membership
Travel
Dues & Memberships
(High Schools)
Gifted & Talented
(All Schools)
ESOL
(All Schools)
ESOL Centers are provided an additional $200
Note: All ESOL funds are budgeted centrally and distributed in September based on
the actual number of ESOL students at the schools.
Library
Elementary Schools
8.00
Middle Schools
8.50
High Schools
9.00
276
Allocation
Description
Tech Centers
Chesterfield County School Board Material Standard
Allocation
Criteria
9.00
School Allocation
10.27
Central Allocation
17.59
School Allocation
7.42
Central Allocation
10.90
School Allocation
3.46
Central Allocation
18.80
School Allocation
3.46
Central Allocation
18.80
Elementary Schools
12.61
Middle Schools
20.05
High Schools
16.10
Tech Centers
16.10
Elementary Schools
0.37
Middle Schools
0.32
High Schools
0.10
Tech Centers
0.10
Middle Schools
0.26
High Schools
1.00
Tech Centers
1.00
Middle Schools
1.25
High Schools
5.13
Tech Centers
5.13
Textbooks
Elementary Schools
Middle Schools
High Schools
Tech Centers
Equipment
Medical Supplies
Vocational Travel
Vocational Equipment
(funding allocated centrally)
277
GLOSSARY
Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred, not when cash is received
or spent.
Adopted Budget - A plan of financial operations adopted by the School Board following approval by the Board of Supervisors and the
approval of the state’s budget. The Adopted Budget reflects approved tax rates and estimates of revenues, expenditures, and
transfers.
Adult Education - Programs offered by Chesterfield County Public Schools providing literacy and educational opportunities to all
Chesterfield residents.
Advertised Budget - A plan of financial operations approved by the School Board highlighting changes made to the Superintendent’s
proposed annual financial plan. The Chesterfield County Charter requires this budget to be transmitted to the County Administrator
for inclusion in the County’s annual financial plan not later than March 1 of each year.
Appropriation - An authorization granted by the Board of Supervisors to the school division to make expenditures and incur
obligations for specific purposes. An appropriation is limited in dollar amount and when it may be spent, usually expiring at the end of
the fiscal year. Section 22.1-115 of the state code of Virginia establishes the appropriation categories (major classifications of school
funds) as follows:…..(i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operation and maintenance,
(v) school food services and other noninstructional operations, (vi) facilities, (vii) debt and fund transfers, (viii) technology, and (ix)
contingency reserves.
Appropriations Resolution - A legally binding document which delineates by fund or category and/or by department or grant all
expenditures and revenues adopted by the Board of Supervisors and reflected in the Adopted Budget.
Asset - Resources owned or held by a government, which have monetary value.
Average Daily Membership - The total student membership of the school division divided by the number of days school was in
session.
Authorized Positions (FTEs) - Employee full-time permanent positions, which are authorized in the Adopted Budget, to be filled
during the fiscal year.
Balanced Budget - A term used to describe a budget in which total revenues equal total expenditures, reserves, and unassigned
fund balance for a given time period.
Base or Baseline Budget - Cost of continuing existing levels of service in the current budget year.
Basis of Accounting - The timing of recognition of transactions or events for financial statement reporting purposes. Chesterfield
County either uses the accrual or the modified accrual basis of accounting, as appropriate for each fund type or activity, in
accordance with the US generally accepted accounting principles (GAAP) applicable to governmental units.
Basis of Budgeting - Refers to the basis of accounting used to estimate financing sources and uses in the budget. Modified accrual
basis indicates how expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are
incurred, and how 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.
Biennial Financial Plan - A two-year financial and operational budget used for planning.
Blended Learning - The combination of traditional face-to-face instruction with technology to enable anytime, anywhere learning.
This approach allows teachers to use technology for instruction and student evaluation. Teachers can receive real-time feedback on
student performance, and students can learn individually at their own pace. By combining technology and traditional best practices,
instruction can be differentiated to meet individual student needs. Instantaneous feedback and individualized instruction will also
empower students to take ownership of their learning.
Bond - Interest bearing certificates of public indebtedness used primarily to finance capital projects. They evidence the issuer's
obligation to repay a specified principal amount on a set maturity date, together with interest at a stated rate, or according to a formula
which determines that rate.
Bond - General Obligation (G.O.) - A type of bond backed by the full faith, credit and taxing power of the issuing government.
Bond Rating - An evaluation performed by an independent rating service of the credit quality of bonds issued. Ratings are intended
to measure the probability of timely repayment of principal and interest on municipal securities.
Budget - An annual financial plan that identifies a plan of operation for the fiscal year. It identifies expenditures required and
revenues necessary to finance the plan.
Budget Calendar - A schedule of key dates the school division follows to prepare and adopt its budget.
Budgetary Control - The management of the financial affairs of the division in accordance with applicable laws, regulations, and
procedures of the various governing bodies for the purpose of keeping expenditures within the limitations of available appropriations
and resources.
278
CAFR or Comprehensive Annual Financial Report - A report compiled annually which provides detailed information on an
organization’s financial status at year end.
Capital Improvement Program (CIP) - A plan of acquisition, development, enhancement or replacement of school facilities and/or
infrastructure to serve the county citizenry. The CIP is a reflection of the physical development policies of the county and typically
encompasses a five-year period and includes projects in excess of $100,000.
Capital Outlay - Assets of a substantial nature ($5,000 or more) expected to have a useful life of two or more years. Examples
include vehicles, large scanners and computer servers.
Capital Projects Fund - Used to account for financial resources that are restricted, committed, or assigned to expenditure for capital
outlay, including the acquisition or construction of capital facilities and other capital assets.
Carryover Funds - Unexpended funds from the previous fiscal year that may be used to cover expenses in the current fiscal year.
Composite Index (LCI) - The Constitution of Virginia authorizes the General Assembly to determine the cost of public education as
dictated by the Standards of Quality (SOQ) and to apportion those costs between state and local governments. Local governments
are required to their respective shares of this cost from local taxes and other sources of revenue. Each locality’s index is a ratio
adjusted to maintain an overall local share of 45% and an overall state share of 55%.
Comprehensive Services Act (CSA) - A state mandated interagency program that provides access to funding for contracted
services for children and their families in the community. The Program's mission is to support families by providing community-based
services for at-risk youth. CSA's vision is to be champions for a system of care that drives community practices which promote
healthy, productive families.
Referrals for the program originate in four areas: the special education division of public schools, the Twelfth District Juvenile Court
Services Unit, Community Services Board and the Department of Social Services. Families and children in the program are from
various backgrounds and situations, to include children in foster care, juveniles involved with the courts and at risk for out-of-home
placement, students unable to cope effectively in a public school setting, and children with behavioral/emotional issues that may
necessitate a secure therapeutic environment. Through CSA, these children and families are served by multiple agencies in the
community.
Contingency - A budgetary assignment established for emergencies or unforeseen expenditures. CCPS generally refers to its
contingency as fund balance.
Contractual Services - An object series that includes services rendered to private firms, individuals or other governmental entities;
examples include rent, maintenance agreements and professional consulting services.
Cost Per Pupil - This is a measure of the cost of programs and is used to compare how school divisions spend their funds. For
example, identifying all direct and indirect costs associated with an instructional program and dividing by the unduplicated student
membership in the particular program will yield a cost per pupil.
Debt Service - The payment of principal and interest on borrowed funds through instruments such as bonds with a pre-determined
repayment schedule.
Department - An organizational unit of the school division functionally unique in its delivery of service.
E-rate - A federal program sponsored by the Federal Communications Commission (FCC) to provide discounts for telecommunication
services.
Encumbrance - A commitment of funds for an anticipated expenditure prior to payment for the item. Funds usually are assigned or
encumbered once a contract obligation has been signed. The commitment is released when the order is canceled or the item or
service is received and payment made.
Enterprise Fund - A self-supporting fund designed to account for activities provided to external customers, and supported by user
charges; an example for CCPS are the food service funds.
Expenditure - The payment of cash upon the transfer of property or services for the purpose of acquiring an asset or service.
Expenditure Object Code - An expenditure classification referring to the lowest and most detailed level of classification, such as
utility charges, office supplies and furniture.
FICA - An acronym for Federal Insurance Contributions Act. It is a tax withheld from salary earnings that funds social security and
medicare payments.
Fiscal Year - The period of time used by the school division for budgeting and accounting purposes. Chesterfield County uses the
twelve-month period beginning on July 1st and ending June 30th.
Fixed Assets - Assets of a long-term nature that continue to be held or used, such as land, buildings, machinery, furniture and
equipment.
Food Services Funds - Self supporting funds used to account for all of the activities of the school food and nutrition services
program.
Fringe Benefits - Contributions made by the school division for its share of compensation costs for Social Security, retirement,
medical, and life insurance plans.
279
Full-time Equivalent (FTE) - Number of employees, including full-time and part-time employees.
Function - An activity or group of related activities that accomplish a major service or regulatory program for which the school division
is responsible.
Fund - An accounting entity with a group of self-balancing accounts. Budgets for all funds are adopted on a basis consistent with
Generally Accepted Accounting Principles (GAAP).
Gainsharing – The shared savings produced from meeting and exceeding the projected claim targets within our health care plan.
General Fund Transfer - The amount transferred to CCPS from the County Board of Supervisors. It is one of the primary sources of
operating funds for CCPS.
General Obligation Bond (GO Bond) - A certificate of debt issued by a government in which the payment of the original investment
plus interest is guaranteed and secured by the full faith and credit of the government. Issuance of these bonds usually requires voter
approval.
General Obligation Debt - Indebtedness whereby the general taxing power of the jurisdiction is pledged to repay both the principal
and interest associated with the debt.
General Property Taxes - A category of county revenue from taxes levied on property located in or owned by the residents and
businesses of Chesterfield County. This includes taxes on real and personal property, motor vehicles, mobile homes, intangibles, and
equipment.
Goal - A broad statement of purpose. A goal represents a framework of outcomes to be achieved on behalf of the customers and
reflects realistic expectations for the unit providing the service.
Grant - Contributions or gifts of cash or other assets from another government or other entity to be used or expended for a specified
purpose.
Impact Aid - A federal education program administered by the Department of Education designed to assist local school districts that
have lost property tax revenue due to the presence of tax exempt federal property or that have experienced increased expenditures
due to the enrollment of federally connected children.
Individuals with Disibilities Education Acct (IDEA) - A federal law that determines how states and local education agencies
provide early intervention, special education, and related services to children with disabilities for all states and school districts that
accept IDEA funding.
Internal Service Charges - Charges to user departments for internal services provided by another governmental department.
Line-item Budget - A school or departmental budget that specifies types of expenditures (objects) planned for the fiscal year.
Long-Term Debt - Debt that has a maturity of more than one year from date of issuance.
Materials and Supplies - An object series that includes expendable materials and operating supplies necessary to conduct
departmental operations.
Miscellaneous Revenue - All revenue received, not otherwise classified into another line item, such as interest, concessions, and
rental of property/equipment.
Mission Statement - A written description stating the purpose of an organizational unit (department or agency) and its function.
Modified Accrual - A basis of accounting in which revenues are recorded when susceptible to accrual, i.e. both measurable and
available to finance expenditures of the fiscal period.
Multi-Year Funds - Funds that maintain prior year appropriations and actual revenues and expenditures in addition to current fiscal
year information. Multi-year funds are used for federal/state grant programs and most major capital projects/programs where financial
information specific to a particular program or project is normally spread over two or more years. In these funds, once revenues and
expenditures have been appropriated, they do not lapse at the end of the fiscal year. Therefore, it is not necessary to re-appropriate
remaining balances at the start of each year.
Object Code - An expenditure classification referring to the types of items purchased or services obtained (e.g., personal services,
materials, supplies and equipment).
Objective - A statement of results to be achieved by a specific period of time in order to accomplish stated goals. Objectives describe
specific measurable outputs within a designated time frame.
Obligation - An amount the school division is legally required to satisfy through use of its resources, including liabilities and
unliquidated encumbrances.
Operating Budget - Plans of current expenditures and the proposed means to finance them. The operating budget contains
appropriations for such expenditures as salaries, fringe benefits, supplies, training, utilities, fuel, various services, repair and
maintenance, rentals and leases, and capital outlay for schools and administrative and support departments.
Operating Expenses -Proprietary fund expenses directly related to the fund’s primary activities.
280
Operating Fund - The Operating Fund is the primary location of financial activity associated with day-to-day operations of the school
division.
Operating Revenue - Funds that the school division receives as income to pay ongoing operations, such as taxes, state funding, and
fees for specific services.
Overtime - Compensation paid to non-exempt employees for hours worked in excess of 40 per week.
Pay-as-you-go (also referred to as CIP reserve) - A financial policy that requires a portion of capital outlays to be financed with
current revenues rather than debt payments.
Per pupil allocation - The basis on which the majority of operating funds are allocated to individual schools to finance the day-to-day
operations of the schools.
Personal Services - An object series that includes employee salaries, wages and fringe benefits.
Privatization - The outsourcing of services normally performed by a department.
Proffer - Funds negotiated at the time of rezoning to help defray the capital costs associated with resultant development.
Property Tax Rate - The dollar amount applied to the assessed value of various categories of property used to calculate the amount
of taxes to be collected. The tax rate is usually expressed as an amount per $100 of assessed valuation.
Proposed Budget - A plan of financial operations developed by the Superintendent and presented to the School Board including
projected revenues, proposed expenditures, and transfers for the coming fiscal year. The proposed budget marks the end of the
initial phase of the budget cycle.
Quarterly Budget Review - The current year budget is re-evaluated quarterly and report is made to the School Board for approval of
recommendations for funding adjustments and consideration of unanticipated expenditures
Rebenchmarking - A process by which the state adjusts its cost of continuing the current direct aid programs into the next biennium
with updates to input data used in the formulas that determine the cost of the programs.
Reclassification - A personnel action approved when an employee’s position duties and responsibilities change substantially. The
result is an increase or decrease in the salary grade assigned to the position.
Reserve - A budgetary term used to indicate the portion of fund balance that is either restricted, committed, or assigned.
Resources - Amounts available for appropriation including estimated revenues fund transfers and beginning balances.
Revenue - A source of income that provides an increase in net financial resources, and is used to fund expenditures. Budgeted
revenue is categorized according to its source, such as local, state, federal or other financing sources.
Safety net - Local funding to support students who may be struggling academically and who require additional remediation or
intervention efforts tailored to their areas of academic need. Safety net funding may be used to support before- or after-school
remediation or additional intervention support for individual students or small groups of students.
Salary Lapse - Salary lapse occurs when a budgeted position is filled for a portion of the year, is not filled during the year, or is filled
with salary that is lower than that which was budgeted. An estimate of salary lapse is included in the annual budget
Special Revenue Fund - A governmental fund used to account for the proceeds of specific revenue sources that are legally restricted
or committed to expenditure for specific purpose such as grants for specific programs.
Staffing Pool (Reserve) - Each year, the budget includes teaching positions as a contingency for staffing requirements that exceed
existing allocations and are identified after that budget is finalized. This requirement may fluctuate year to year.
Staffing Standards - A set of formulae by which the base level of teacher, administrator, other instructional, and support staffing is
allocated to each school.
Standard Allocations - Per student ratios used to allocate supplies and other material funds to schools.
Standards of Learning - As prescribed by the Code of Virginia, the Standards of Learning are educational objectives, which form the
core of Virginia's educational program, and other educational objectives, which together are designed to ensure the development of
the skills that are necessary for success in school and for preparation for life in the years beyond. At a minimum, the Board of
Education is required to establish Standards of Learning for English, mathematics, science, and history and social science.
Standards of Quality - The Constitution of Virginia requires the Board of Education to prescribe standards of quality for the public
schools of Virginia, subject to revision only by the General Assembly. These standards, found in the Code of Virginia §§ 22.1253.13:1 through 22.1-253.13:9, are known as the Standards of Quality (SOQ) and encompass the minimum requirements that must
be met by all Virginia public schools and divisions. Every two years – as required by the Code – the Board of Education reviews the
SOQ for necessary revisions. A major portion of state funding for direct aid to public education is based on the Standards of Quality.
State K-3 Class Size Initiative - A state funded program designed to reduce class sizes in these four grades in schools with the
largest percentage of free lunch - eligible students. School divisions are required to provide a local match based on the composite
index.
281
Student Membership (Enrollment) - The number of students either projected or actually attending Chesterfield County Public
Schools as of September 30 or any given year.
Supplemental Retirement Program (SRP) - A retention incentive plan designed to provide a supplemental retirement income for a
long-term employee.
Target Budget - Desirable expenditure levels provided to departments for purposes of developing the coming year’s recommended
budget. The amount is based on the prior year’s adopted budget with any necessary adjustments for one-time expenditures and the
like.
Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of all
people.
Triple-Triple A Bond Rating - The highest credit rating that a government agency may receive from the three major independent
rating agencies (Standard & Poor’s, Moody’s and Fitch).
Unassigned Fund Balance - For the operating fund, amounts not classified as restricted, committed or assigned. The operating fund
is the only fund that would report a positive amount in unassigned fund balance.
Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of
money still available for future expenses.
Unfunded Fund Balance - An object code specifically for designating budgeted revenues that will not be received or budgeted
expenditures that will not be made. For FY2015, the state did not adopt its budget until after the County had approved the
appropriations resolution for FY2015. The county’s appropriation for CCPS was greater than the state’s final adopted amount. The
unfunded fund balance is the difference and sets an upper limit for expenditures for the school division to ensure there is no overexpenditure.
Virginia Preschool Initiative - The Virginia Preschool Initiative distributes state funds to schools and community-based organizations
to provide quality preschool programs for at-risk four-year olds unserved by Head Start.
282

Adopted Budget for FY 2016 - Chesterfield County Public Schools

Transcription

Similar documents

Chesterfield East Branch Trail

to article ................ size

ex-alderman newsletter 131 and unapproved chesterfield newsletter

October 2015 - Newcastle Video Moviemakers

150000 NFWF grant

Nationally recognized for excellence in education, L`Anse Creuse

ex-alderman newsletter 177 and unapproved chesterfield newsletter

ex alderman newsletter 220 and chesterfield

ex-alderman newsletter 232 and unapproved chesterfield newsletter