Adopted Budget for FY 2015 - Chesterfield County Public Schools

Transcription

Adopted Budget
for FY 2015
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 FY2015 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
Andy Hawkins
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
Page i
Dear School Board members, employees, students, parents and community members:
The reputation of the public school system often inspires families to live in Chesterfield County. But don’t just take my word for it:
SchoolMatch consistently rates Chesterfield County Public Schools as having precisely the balance parents seek. Chesterfield
residents say they are happy with their choice as well, with close to 90 percent of residents rating Chesterfield schools as excellent or
good in recent community surveys. Is it any wonder that for the sixth time Chesterfield was named one of the 100 Best Communities
for Young People by America’s Promise Alliance?
Investing in public education is a wise decision for communities seeking to remain safe, vibrant and relevant. Tomorrow’s engineers,
health-care providers, CPAs and other professionals and service providers are sitting in today’s classrooms. Guided by the Design for
Excellence 2020 innovation plan, Chesterfield County Public Schools is working to achieve its vision of providing an engaging and
relevant education that prepares every student to adapt and thrive in a rapidly changing world.
The four foundations of a strong public school system are




effective, efficient and safe schools and facilities
the recruitment and retention of highly qualified teachers and staff
the latest, most relevant tools with which to teach
a community willing to support and invest in its schools
On behalf of Chesterfield County Public Schools, I am pleased to present to the community an operating budget that begins to restore
services necessary to preparing our students for success after high school. I am proud of the work our School Board and leadership
team have done to focus on student academics and our award-winning staff members.
The FY 2015 operating budget of $567.3 million is an increase from the FY 2014 operating budget of $534.5 million. This adopted
budget includes funding to







Reduce class sizes by strategically integrating 111 new teaching positions
Increase employee compensation and provide funding for higher benefits costs
Provide middle school students with Chromebooks as part of the first phase of our anytime, anywhere learning initiative
Continue renovation and construction work at 12 facilities approved by voters in the 2013 bond referendum
Open a second career and technical center site
Purchase new school buses
Restore academic and athletic stipends previously reduced
While this is a significant one-year increase in the funds, we will educate our students with an operating budget that is still less than it
was in FY 2008. 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 belong to the public, so everyone in Chesterfield County has a role to play in public education. Teamwork is the best
approach because working together we can exceed our expectations for school and student success. I ask parents, guardians and
volunteers to get involved and support a school system in which all children become successful learners and embrace learning as a
joyful, lifelong activity. Together we can help our children realize their hopes and dreams.
Sincerely,
Marcus J. Newsome, Ed.D.
Superintendent
Page ii
TABLE OF CONTENTS
ACKNOWLEDGEMENTS ......................................................................................................................................................................................... i
SUPERINTENDENT’S MESSAGE .......................................................................................................................................................................... ii
TABLE OF CONTENTS .......................................................................................................................................................................................... iii
INTRODUCTORY SECTION ................................................................................................................................................................................... 1 Organizational Component 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 ........................................................................................................................... 15 GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT ................................................................................................................................ 18 Financial Component FY2015 ADOPTED BUDGET FUND SUMMARIES .......................................................................................................................................... 21 ADOPTED BUDGET CHANGES FY2014 TO FY2015 ..................................................................................................................................... 26 KEY FACTORS AFFECTING BUDGET DEVELOPMENT ............................................................................................................................... 27 SIGNIFICANT TRENDS AND INITIATIVES ...................................................................................................................................................... 29 Informational Component FIVE YEAR PLAN – OPERATING FUND ......................................................................................................................................................... 32 ENROLLMENT HISTORY AND FORECAST .................................................................................................................................................... 33 RESOURCE ALLOCATIONS ............................................................................................................................................................................ 36 DEBT OBLIGATIONS ........................................................................................................................................................................................ 37 BENCHMARK DATA ......................................................................................................................................................................................... 38 PER PUPIL EXPENDITURES ........................................................................................................................................................................... 44 ESTIMATED REQUIRED LOCAL EFFORT ...................................................................................................................................................... 45 ORGANIZATIONAL SECTION ............................................................................................................................................................................. 47 CHESTERFIELD COUNTY PUBLIC SCHOOLS OVERVIEW .......................................................................................................................... 48 ORGANIZATION OF THE SCHOOL BOARD BY MAGISTERIAL DISTRICT .................................................................................................. 49 STAFF ORGANIZATIONAL CHARTS ............................................................................................................................................................... 50 DESIGN FOR EXCELLENCE 2020 .................................................................................................................................................................. 55 GUIDING PRINCIPLES FOR BUDGET DEVELOPMENT ................................................................................................................................ 66 SCHOOL BOARD FINANCIAL POLICIES ........................................................................................................................................................ 69 COUNTY FINANCIAL POLICIES ...................................................................................................................................................................... 71 APPROPRIATION CATEGORIES, OBJECTS OF EXPENSE AND REVENUES ............................................................................................ 75 BASIS OF ACCOUNTING, FUND STRUCTURE, AND BASIS OF BUDGETING ........................................................................................... 82 BUDGET CALENDAR ....................................................................................................................................................................................... 83 BUDGET PROCESS ......................................................................................................................................................................................... 84 ALLOCATION OF HUMAN AND FINANCIAL RESOURCES ........................................................................................................................... 89 BUDGET ADMINISTRATION AND MANAGEMENT PROCESS ..................................................................................................................... 92 FINANCIAL SECTION .......................................................................................................................................................................................... 93 FUND SUMMARY – ALL FUNDS...................................................................................................................................................................... 94 OPERATING FUND SUMMARY ..................................................................................................................................................................... 107 GRANTS FUND SUMMARY ........................................................................................................................................................................... 118 FEDERAL FOOD SERVICE FUND SUMMARY ............................................................................................................................................. 124 NON-FEDERAL FOOD SERVICE FUND SUMMARY .................................................................................................................................... 129 APPROPRIATION CATEGORIES, OBJECTS OF EXPENSE AND REVENUES .......................................................................................... 132 ADOPTED BUDGET CHANGES FY2014 TO FY2015 ................................................................................................................................... 139 KEY FACTORS AFFECTING BUDGET DEVELOPMENT ............................................................................................................................. 140 SIGNIFICANT TRENDS AND INITIATIVES .................................................................................................................................................... 142 FIVE YEAR PLAN – OPERATING FUND ....................................................................................................................................................... 145 CAPITAL IMPROVEMENT FUND ................................................................................................................................................................... 146 DEBT OBLIGATIONS ...................................................................................................................................................................................... 168 PROJECTS FUNDED BY OUTSTANDING BOND ISSUES........................................................................................................................... 180 POST-EMPLOYMENT BENEFIT OBLIGATIONS DISCLOSURES ................................................................................................................ 181 INFORMATIONAL SECTION ............................................................................................................................................................................. 185 TAX BASE AND RATE TRENDS .................................................................................................................................................................... 186 ENROLLMENT HISTORY, FORECAST AND METHODOLOGY ................................................................................................................... 187 RESOURCE ALLOCATIONS .......................................................................................................................................................................... 189 STUDENT PERFORMANCE ........................................................................................................................................................................... 195 CHESTERFIELD COUNTY PUBLIC SCHOOLS SUCCESSES ..................................................................................................................... 202 TEACHER SALARY SCALES ......................................................................................................................................................................... 214 STAFFING ALLOCATION STANDARDS ........................................................................................................................................................ 215 MATERIALS ALLOCATION STANDARDS ..................................................................................................................................................... 226 GLOSSARY ..................................................................................................................................................................................................... 228 Page iii
Introductory Section
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 FY2015 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.
Page 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, with more than 300,000 residents, 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 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 the state of 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.
Page 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 fouryear 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.
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.
Page 3
EXECUTIVE SUMMARY
Here are some important facts about Chesterfield County Public Schools:

Chesterfield County Public Schools educated more than 58,000 students in 2013-14. Student growth in the county has slowed
over the past decade and projections suggest this student membership trend will continue for the foreseeable future.

With 58,717 students enrolled in 2013-2014,
Chesterfield is one of the 100 largest school systems
in the United States and the fifth largest in Virginia.
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 (2nd center to
open in September 2014).

The base teacher staffing standard is 25-to-1 for
elementary schools, 27-to-1 for middle schools, and
26-to-1 for high schools.
Additional teaching
positions are provided for targeted pupil-teacher ratio
reductions.
Students

Fall 1986‐2014 Student Membership
60,000
50,000
40,000
30,000
20,000
10,000
0
* Fall 2014 data is projected
Page 4
Fall
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 now 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
Page 5
EXECUTIVE SUMMARY
PROFILES OF THE SCHOOL BOARD MEMBERS AND SUPERINTENDENT
Dianne H. Smith
Clover Hill District
Chair
Elected to the School Board in November 2011, Dianne H. Smith represents the Clover Hill District. Mrs.
Smith worked in Chesterfield County Public Schools as a classroom teacher, reading teacher, assistant
principal and principal. She was also the assistant director of human resources and director of leadership.
In June 2011, she retired as principal of Winterpock Elementary School after more than 30 years in
CCPS. Mrs. Smith, and her husband Danny, have two sons who are graduates of Chesterfield schools
and a daughter-in-law who is a former Chesterfield teacher. Mrs. Smith is the proud grandmother of two
girls.
Carrie E. Coyner
Bermuda District
Vice Chair
Elected to the School Board in November 2011, Carrie E. Coyner represents the Bermuda District. Mrs.
Coyner is the founder and owner of Rudy, Coyner & Associates, Attorneys at Law and practices in the
fields of real estate, construction, land use, estate matters and corporate entity structuring. She has
served on the Board of Directors of the Chesterfield Chamber of Commerce, the Board of Management
for the Chester YMCA and numerous committees throughout the county. Mrs. Coyner and her husband,
Matt, have three children; their oldest will enter second grade and their middle child will start kindergarten
this fall in Chesterfield County Public Schools.
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.
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 nine grandchildren.
Page 6
EXECUTIVE SUMMARY
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
During the past 30 years, Dr. Marcus J. Newsome has served children as a teacher, building
administrator, curriculum writer and central office administrator. In October 2006, he became
superintendent of Chesterfield County Public Schools, the fifth-largest school division in Virginia, with
about 58,000 students. Immediately after his appointment, he developed the Design for Excellence, a
strategic plan for comprehensive school improvement. Dr. Newsome came to Chesterfield from Newport
News Public Schools, where he spent three years as superintendent. Dr. Newsome and his wife, Patsy,
have three children and two grandchildren.
Page 7
EXECUTIVE SUMMARY
SUPERINTENDENT’S CABINET
Page 8
EXECUTIVE SUMMARY
BUDGET CALENDAR
August 20, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee first meeting
September 17, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee second meeting
October 15, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee third meeting
November 19, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee fourth meeting
December 17, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee fifth meeting
December 19, 2013 (Thursday)
Superintendent’s Budget Advisory Committee first meeting
January 16, 2014 (Thursday)
Superintendent’s Budget Advisory Committee second meeting
January 28, 2014 (Tuesday)
School and department administrators briefed in the morning on the
Superintendent’s Proposed Financial Plan to be presented to the School
Board this evening; media briefed in the afternoon (information
embargoed)
Superintendent’s FY2015 Proposed Financial Plan presented to the
School Board
School Board’s Citizen Budget Advisory Committee sixth meeting
February 4, 2014 (Tuesday)
School Board Budget work session No.1
Public Hearing during regular School Board meeting
February 12, 2014 (Wednesday)
Board of Supervisors authorizes and advertises tax rate
School Board Budget work session No. 2
School Board’s Citizen Budget Advisory committee seventh meeting
School Board approves FY2015 Financial Plan
March 3, 2014 (Monday)
School Board’s Financial Plan to be transmitted to Board of Supervisors
and County Administrator as required by the County Charter
March 10, 2014 (Wednesday)
County Administrator presents proposed FY2015 budget including School
Board’s Financial Plan
Board of Supervisors holds public hearing – to include input on School
July 1, 2014 (Tuesday)
2014-15 Fiscal Year begins
School Board adopts FY2015 Annual Financial Plan
August 13, 2014 (Wednesday)
Final budgets distributed to all schools and departments
August 28, 2014 (Thursday)
School Board’s FY2015 Adopted Financial Plan printed and released
Page 9
EXECUTIVE SUMMARY
BUDGET PROCESS
The Superintendent is required by the Code of Virginia to submit to the governing body, with the approval of the School Board, a
budget proposal for the next fiscal year that will adequately support the needs of the public schools of the school division. 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.
In addition, the Charter of Chesterfield County - Section 5.2, states the following: … “No later than March 1st of each year, the
superintendent of 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 five-year capital improvements program.”
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. For FY2015, the School Board also approved a five-year plan to build on the FY2015 adopted budget,
creating a roadmap for the foreseeable 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

reviewing projected revenues and expenditures and providing advice on options to compensate for variances.
While the budget process may change somewhat in future years with the recent creation of the Citizens Budget Advisory Committee,
the following describes the process for FY2015/FY2016. 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
Chamber of Commerce (CCC), 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 focuses on refining year two, 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 follows 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 ultimately determine a overall plan 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 advertised 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
Page 10
EXECUTIVE SUMMARY
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 advertised plan was approved.
The Capital Improvement Plan process runs concurrently with the process for developing the operating budget. The Plan is
developed in close coordination with Chesterfield County, who 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 School Board elected 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 FY2015
Appropriations resolution (sections pertaining to schools only) is shown below.
FY2015 APPROPRIATIONS RESOLUTION
A RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED
REVENUES FOR FY2015 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 2014 and ending on the thirtieth day of June 2015, 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, 2014, and due December 5, 2014, be appropriated for FY2015.
School Operating Fund
Estimated Revenue:
Local Sources
$23,850,600
State
240,757,600
Federal
32,055,200
Transfer from School Operating
647,600
Transfer from School Food Service
1,000,000
Use of Reserve
1,250,000
Transfer from General Fund:
State Sales Tax
58,248,300
Local Taxes
241,010,600
Prior Year Revenue
6,883,700
Grounds Maintenance
1,831,100
Total General Fund
307,973,700
Use of Assigned Fund Balance
1,000,000
Total Revenues and Funding Sources
608,534,700
Appropriations:
Instruction
410,396,000
Administration, Attendance & Health
21,281,200
Pupil Transportation
32,574,300
Operations & Maintenance
56,322,400
Technology
12,338,000
Debt Service
42,860,100
Food Service
25,155,900
Grounds Maintenance
1,831,100
Transfer to and/or Assignment for School Capital Projects
5,775,700
Total Appropriations
$608,534,700
Page 11
EXECUTIVE SUMMARY
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)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.
Sec. 5 All outstanding encumbrances, both operating and capital, in all county funds up to $15 million, at June 30, 2014
shall be an amendment to the adopted budget and shall be reappropriated to the 2015 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 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.
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, the County Administrator is authorized to close the grant and transfer
balances back to the funding source. The County Administrator 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.
Page 12
EXECUTIVE SUMMARY
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) Increase general fund transfer/appropriation on December 15 by $3,000,000.
b) Increase general fund transfer/appropriation on February 15 by $3,000,000.
c) Increase general fund transfer/appropriation on May 5 by $3,000,000.
And furthermore, as the general fund appropriation includes funding for school debt service associated with an increase in
the real estate tax rate, the County Administrator shall be authorized to reserve at year end, actual collections of tax
revenue associated with the increase in the real estate tax rate for the purposes of funding school’s debt service. The
reserve will be automatically made an assignment from the general fund balance and held in the general fund. The County
Administrator is authorized to transfer funds from the reserve to the school division as is needed from year to year to cover
the increased costs of debt service in the school fund.
Sec. 16
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.
Sec. 18 The County Administrator is authorized to approve transfers among funds and capital projects as long as total net
appropriation is not increased.
Sec. 20 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) Transfers of $50,000 or less are subject to the approval of the Superintendent.
b) Transfers of $50,001 to $499,999 require the approval of the Superintendent and the School Board.
c) 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.
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 FY2015 Appropriations Resolution above.
Page 13
EXECUTIVE SUMMARY
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:
Page 14
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 2014 (FY2015), as well as comparisons to actual September 30 membership in
prior years, is shown below.
FY2013
FY2014
FY2015
Change
Actual
Actual
Projected
From
Membership
Membership
Membership
FY2014
Elementary
25,788
25,977
26,203
226
Middle
13,991
13,914
13,932
18
High
18,732
18,826
18,732
(94)
TOTAL
58,511
58,717
58,867
150
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 FY2015 and comparisons to March 31 ADM in prior years are shown below.
FY2013
FY2014
FY2015
Change
Actual
Actual
Projected
From
ADM
ADM
ADM
FY2014
Elementary
25,675
25,863
26,086
223
Middle
13,926
13,853
13,870
17
High
18,647
18,743
18,648
(95)
TOTAL
58,248
58,459
58,604
145
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.
As a part of the FY2015 budget, a process was initiated for the purpose of decreasing the pupil‐to‐teacher ratio (PTR) to be better
aligned with other divisions across Virginia. For FY2015, 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.
A detailed presentation of both of these staffing allocations can be found in the Information Section.
Page 15
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):
FY2014
FY2015

Retirement (professional)
12.77%
15.56%

Retirement (non-professional)
11.48%
10.90%

Group Life Insurance
1.19%
1.19%

FICA (social security)
7.65%
7.65%

Health/Dental Insurance (estimate per employee)
$5,160
$5,219
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.
Page 16
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 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.
Page 17
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 FY2015 financial plan for all funds totaling $618,525,400 and 7,926.6 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
Page 18
EXECUTIVE SUMMARY
STUDENT ENGAGEMENT
The FY2015 budget was developed with a primary focus on preserving and expanding instructional programs consistent with the
Design for Excellence 2020. A total of 111 teaching positions has been added to the budget for FY2015 to begin reducing the
pupil/teacher ratio K-12 and to expand elective offerings at the secondary level. The impact of this
initiative is intended to be targeted, affecting the schools with the greatest need first. 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 FY2015. A second career and technical center will open (Hull Street location) in
the fall of 2014. A number of the courses currently offered at the Courthouse Technical Center will also
be offered at the second location, as well as a number of new 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 35% 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.
While the large majority of the blended learning initiative is being funded in the Capital Improvement Plan, it is important to note this
ambitious endeavor for our students for FY2015 here. 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, a component of the blended learning initiative, will be issued to all
middle school students with high schools to follow 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.
FY2009 represented the third and final year of a compensation plan to bring salaries to the local market
average. The goals of the three-year plan were accomplished; however, budget constraints in FY2010
did not permit salary increases for any employee of the school division. The FY2011 budget outlook
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 VRS payment that CCPS employees were required to pay in FY2013. The following year,
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
will receive a 1% salary increase. In addition, athletic and academic supplements will be restored to the FY2009 levels after a 15%
reduction for the past several years.
Payments to the Virginia Retirement System on behalf of our employees as well as group life insurance payments will rise
substantially for the increase in the VRS retirement rate and for the salary increases as well as the increase in FTE positions for
FY2015. Federal law also requires the school system to make its contribution to the Social Security system on behalf of our
employees. Additional dollars are required as a result of the additional FTE positions and the salary increases. This adopted plan
includes the School Board’s continued significant contributions on behalf of its employees for health care. The School Board’s
contribution to dental coverage was reduced by one-half in FY2011 and remains at that level for FY2015.
Page 19
EXECUTIVE SUMMARY
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 save $4.5 million
during 2010-11, representing 0.7% of the operating budget. From that data, 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.
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.
Our community is a rich source of relationships for our students and staff and we value the investment made by our many community
groups, including the Chesterfield Public Education Foundation, the faith community, the Citizens Budget Advisory Committee, the
Committee on the Future and others. The School Board began formal public engagement sessions a
number of years ago to glean more input from our citizens. The Superintendent’s community forums
began at the same time and were held in each magisterial district detailing the strategic plan for
achieving excellence in our schools. The Superintendent and School Board believe everyone in
Chesterfield County has a role to play in public education and these activities are avenues for our
community to invest in an excellent education for our young people.
Two initiatives, intended to keep parents and students informed, both in academics as well as
scheduled events and emergency situations, continue to be funded in the FY2015 budget. Blackboard
Connect is a telephone notification system available at all levels and from Community Relations at the
central office level. Edline provides grade and class assignment information to parents and students at
the secondary level. In addition, CCPS has a common template for school websites at each level. This template sets consistent
expectations for student, parent, and community information.
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. For a number of years, the school division has had
agreements to buy some of its other services from the County, such as grounds maintenance, public
health nurses, and school resource officers, as well as accounting and purchasing.
For FY2015, the School Board will begin a plan to outsource custodial services and reduce the level of
warehouse services provided currently. This plan, intended to create additional efficiencies and
maximize funding for instruction, is projected to save the school division about $2.0 million in FY2015.
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 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”.
Page 20
EXECUTIVE SUMMARY
Financial Component
FY2015 ADOPTED BUDGET FUND SUMMARIES
All Funds - Revenue by Source
Source
Local
State
State Sales Tax
Federal
Transfers
Bond Refunding
Beginning Balance
Total All Funds
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
21,004,808
206,423,184
48,440,160
45,111,943
239,390,080
72,029,536
22,629,852
214,846,897
50,563,395
42,920,416
233,648,485
53,383,457
70,584,963
21,252,115
223,108,239
55,340,750
33,932,975
241,208,469
55,539,718
23,830,700
224,194,600
58,084,600
33,034,100
246,912,4000
1,000,000
25,205,550
240,757,602
58,248,300
31,805,248
261,193,700
1,000,000
1,689,850
16,563,002
163,700
-1,228,852
14,281,300
632,399,711
688,577,466
630,382,266
587,056,400
618,525,400
31,469,000
0
All Funds – Expenditures by Fund
Fund
Operating
Grants
Federal Food Service
Non-Federal Food Service
Total - All Funds
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
563,504,331
31,622,967
30,154,437
7,117,978
621,996,437
26,411,640
33,281,334
6,888,055
561,789,565
29,088,498
33,028,095
6,476,108
534,509,400
27,059,000
20,711,000
4,777,000
567,304,500
24,862,000
21,520,900
4,838,000
32,795,100
-2,197,000
809,900
61,000
632,399,711
688,577,466
630,382,266
587,056,400
618,525,400
31,469,000
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
375,362,208
18,288,017
29,391,545
115,602,551
22,035,052
28,942,530
98,955,563
688,577,466
420,640,613
19,624,749
31,691,586
60,734,664
39,288,750
13,787,957
44,613,946
630,382,266
394,641,000
21,254,000
29,618,700
59,033,700
24,876,000
14,273,000
43,360,000
587,056,400
421,113,900
21,301,800
32,616,000
59,703,000
25,975,100
14,955,500
42,860,100
618,525,400
26,472,900
47,800
2,997,300
669,300
1,099,100
682,500
-499,900
31,469,000
All Funds – Expenditures by Category
Category
61
62
63
64
65
68
99
Page 21
All Funds
Description
Instruction
Admin / Attendance & Health
Operation & Maintenance
Food Services
Technology - Schools
Debt Service
Total All Funds
FY2011
Actuals
423,356,205
18,091,782
27,821,311
65,202,802
37,099,559
13,043,754
47,784,299
632,399,711
EXECUTIVE SUMMARY
FY2015 Operating Fund: $567,304,500
Operating Fund Revenue Sources
($ in millions)
Federal
$0.4
0.1%
Other
$10.6
1.8%
County
$259.5
45.8%
State
$238.3
42.0%
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 $567,304,500, an
increase of $32.8 million or 6.1% above the adopted
operating budget for FY2014. 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.
Sales Tax
$58.5
10.3%
Operating Fund Expenditures by Major Object
The business of educating students is necessarily 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 FY2015 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 locations, requires
a number of additional costs such as maintenance,
safety, cleaning, and utilities. Debt service payments,
at $42.9 million, are another significant portion of the
operating budget at 7.6 percent for FY2015.
($ in millions)
Salaries
$321.9
56.6%
Benefits
$129.2
22.8%
Transfers
$3.7
0.7%
Purchased Svs
$10.9
1.9%
Debt Service
$42.9
7.6%
Capital Outlay
$2.3
0.4%
Page 22
Joint Operations
Payments
$1.1
0.2%
Material &
Supplies
$14.8
2.6%
Other
Charges
$16.9
3.0%
Internal Services
$23.6
4.2%
EXECUTIVE SUMMARY
Operating Fund Expenditures by Appropriation Category
The Chesterfield County Board of Supervisors annually
appropriates funds for the operation of the school
division in these major classifications based on a budget
from the School Board reflecting the needs of the school
division for the coming year. As shown, the School
Board consistently allocates the largest majority of its
resources to instruction.
($ in millions)
Instruction
$398.9
70.3%
Administration
$12.3
2.2%
Debt Services
$42.9
7.6%
Technology
$12.5
2.2%
Operations &
Maintenance
$59.7
10.5%
Attendance &
Health
$8.4
1.5%
Transportation
$32.6
5.7%
FY2015 Grants Fund: $24,862,000
Grants Fund Revenue Sources
($ in millions)
Federal
$21.4
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 30 grants received comes from the federal government
in the form of various Title grants.
Transfers
$0.6
2.6%
State
$2.2
8.5%
Page 23
Local
$0.7
3.0%
EXECUTIVE SUMMARY
Grants Fund Expenditures By Major Object
Salaries and
Benefits
$19.0
76.4%
($ in millions)
Contractual
Services
$1.3
5.2%
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
$0.3
1.4%
Transfers
$1.8
7.2%
Capital
$0.1
0.1%
Materials and
Supplies
$2.2
8.7%
More than 97% 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.
Other Charges
$0.2
1.0%
Grants Fund Expenditures
By Appropriation Category
Instruction
$22.2
89.4%
($ in millions)
Admin/Att&Health
$0.6
2.4%
Technology
$2.0
8.1%
Page 24
Transportation
$0.1
0.1%
EXECUTIVE SUMMARY
FY2015 Food Service Funds (combined): $26,358,900
Food Service Funds (Combined)
Revenue
Local
$15.9
60.2%
($ in millions)
State
$0.4
1.6%
Chesterfield County Schools operates a federal food
service program in its elementary and middle schools
and a non-federal program in its high schools. State
and federal revenue as well as meal charges are
received for the federal program, while the nonfederal program supports itself with vending and meal
sales only.
Federal
$10.1
38.2%
Food Services Funds (Combined)
Expenditures by Major Object
($ in millions)
The Food Service funds are self-supporting and
transfer about $1.0 million each year to the operating
fund for use of buildings. More than 75% of the
expenditures for FY2015 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.
Materials and
Supplies
$11.4
43.3%
Other Charges
$1.4
5.5%
Internal Services
$1.8
6.7%
Page 25
Capital
$1.4
5.1%
Transfers Out
$0.9
3.4%
Contractual
Services
$1.0
3.9%
Salaries and
Benefits
$8.5
32.1%
EXECUTIVE SUMMARY
ADOPTED BUDGET CHANGES FY2014 TO FY2015
The revenues available for the day to day operations of the school division are budgeted in the operating fund. For FY2015, the
expenditures in this fund will increase by $32.8 million or about 6.1%. Given that the expenditure increases exceeded the level of
revenue available, reductions were made to bring the budget into balance. Projected grant funding, budgeted in a separate fund, has
declined $2.2 million or 8.1% due to the loss of several grants as well as adjustments to bring FY2015 projections more closely in line
with FY2014 actual awards. Food service expenditures, in two separate funds, will increase about $900,000 or 3.5% in response to
the opening of an additional educational facility as well as capital improvements to a number of existing facilities
.
Revenue - FY2014 Adopted Operating Budget
$ 534,509,400
FY2014 Adopted Grants Budget
local revenue
state aid
state sales tax
county transfer
federal
1,235,000
16,896,100
369,600
14,286,500
7,800
$ 567,304,500
Expenditures - FY2014 Adopted Budget
$ 534,509,500
Adjustments:
IDEA
Headstart
Title II
Teaching American History
Workforce Investment Act
Medicaid
grants administration
other adjustments
Baseline Adjustments
workers compensation
transportation - home to school
fund balance – unfunded
fund balance – funded
homebound education
athletic/academic supplements
substitute teacher pay
special ed transportation
comprehensive services
Compensation
VRS rate change
1% salary increase
annualize salary increase
annualize health care costs
New Students
student growth
K-3
New or Expanded Initiatives
decrease PTR divisionwide
replacement buses
CIP reserve
CTC@Hull opening
safety net funding
data lines (increased bandwidth)
Reductions
outsourcing custodial - 8 schools
warehouse reduction
debt service
county charges for services
special ed aide reduction (8 FTEs)
building lease
salary lapse
Wellness
other adjustments
Page 26
2,000,000
754,000
586,500
525,500
458,300
375,000
340,000
320,000
249,800
7,610,100
3,800,000
2,940,000
2,700,000
1,418,000
935,000
6,271,000
2,000,000
1,855,600
1,500,000
343,200
100,000
(1,500,000)
(534,900)
(500,000)
(287,500)
(208,500)
(188,500)
(177,000)
(127,000)
(763,400)
$ 567,304,500
$ 27,059,000
(675,000)
(265,000)
(195,500)
(342,900)
(475,700)
(95,000)
(100,000)
(47,900)
$ 24,862,000
FY2014 Food Service Funds (combined)
$ 25,488,000
Revenue Adjustments:
Meal sales
Federal funding
Use of reserves
State
585,000
655,000
(376,200)
7,100
FY2015 Food Services Funds
$ 26,358,900
$ 25,488,000
Expenditure Adjustments:
salary adjustments
benefit and workers comp increases
staff for new tech center
capital equipment purchases
CIP Reserve Transfer
260,100
261,100
138,800
533,100
(322,200)
FY2015 Adopted Food Service Funds
$ 26,358,900
Total FY2015 Adopted Budget
$618,525,400
EXECUTIVE SUMMARY
KEY FACTORS AFFECTING BUDGET DEVELOPMENT

Student membership is expected to be 58,867 at September 30, 2014, representing an anticipated increase of 150 students over
actual September 30, 2013 membership or 473 over the projection for FY2014. The ADM projection at March 30, 2015, is
58,604.

Operating fund revenue for FY2015 is projected to increase 6.1% over the FY2014 approved budget, or $32.8 million. This
increase includes changes to our fee schedules increasing facilities rentals and driver education, and instituting a fee for middle
school chromebooks. State revenue will increase nearly $17 million, primarily the result of rebenchmarking in the first year of the
biennium. A projected increase of 150 students for FY2015 will add to the state aid increase. The county’s general fund transfer
is also expected to provide a substantial increase at $14.3 million.

Instruction continues to receive the majority of funding in the operating budget at more than 70%, with 10% to operations and
maintenance, 8% to debt, 6% to transportation, less than 4% to administration, attendance and health and 2% to technology.

The Virginia Retirement system rate for FY2015 is 15.56%, an increase of 2.8 percentage points over FY2014 at an additional
cost of $7.6 million for the operating fund.

For FY2013, the General Assembly also enacted legislation 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 will be applied to targeted schools and programs with
the highest need. The cost of the reduction of 1 in PTR is $6.3 million and 111.0 FTE.

The FY2015 adopted budget includes a pay increase of 1% for all eligible employees scheduled to take effect July 1, 2014 at a
cost of $3.8 million. It also includes the restoration ($375,000) of the previous reduction of 15 percent for athletic and academic
supplements.

Annualizing the January 1, 2014 salary increase and the 2014 calendar year costs for healthcare will cost an estimated $5.6
million.

Significant contributions by the School Board for employee and retiree health insurance will continue into FY2015.

The contribution to the Supplemental Retirement Plan will continue at the FY2014 level for all active employees as of June 30,
2013. The program was discontinued for all new employees beginning in FY2014.

To insure full funding of accounts such as workers compensation, substitutes, homebound instruction, and transportation costs,
$3.9 million has been included in the FY2015 budget.

Capital funding for school bus replacements increases by $2.0 million in FY2015 as a result of the one time funding for this
purpose. The Five-Year plan includes funding to continue to replace our aging fleet.

Plans are well underway to open a second career and technical center in the fall of 2014 – CTC@Hull. The renovated school
building will also house the majority of our instructional staff. The incremental cost of staffing, materials and utilities is $1.5
million.

“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, and has been limited in recent years as a result of budget reductions. The five year plan addresses the
rebuilding of that funding source, beginning with $1.5 million for FY2015. The five year plan will build on that amount so that we
can work toward the guideline of five percent of the county’s general fund transfer or approximately $14.5 million in FY2019.

Student growth, measured budget to budget at 473 students and 9/30/13 actual membership to adopted FY2015 budget at 150,
will cost an estimated $1.4 million in additional teaching staff and materials.

Continued full participation in the state’s K-3 class size reduction program is funded at an additional cost of $935,000.
Page 27
EXECUTIVE SUMMARY

Safety net funding will be increased by $343,000 in FY2015. 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.

Equipment for the anywhere, anytime learning initiative (blended learning) is funded in the Capital Improvement Plan and is
scheduled to begin in the fall of 2014 when middle school students will receive laptop computers (Chromebooks). High school
students are scheduled to receive these devices 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 $100,000 has been included in the FY2015
budget for increased bandwidth to support this initiative.

As part of the Board’s efforts to create additional efficiencies and maximize funding for instruction, CCPS will embark upon a plan
to begin the outsourcing of custodial services in FY2015. This plan will save about $1.5 million in FY2015. At the same time, the
warehousing function has been downsized to include only essential functions such as supplying of classroom furniture and
providing interoffice and US mail service. This change saved the school division approximately $500,000.

There are a number of relatively small reductions included to balance the FY2015 adopted budget. First, debt service payments
will decline slightly in FY2015, about $500,000. A reduction in county services of about $290,000 is all but offset by an increase
in comprehensive services. The planned building lease payments for current administrative space (IDC) for the instructional staff
has been reduced to reflect the relocation to office space in the new career and technical center ($188,000). There is also a
reduction in the wellness budget of $127,000 to offset the loss of gainsharing revenue following the divisionwide move to a self
insured healthcare plan. A reduction in special education instructional assistants yields another savings of $208,000. There are
other numerous technical adjustments across the division for another savings of about $415,000 when taking into account the
increase in fund balance of $525,000 for unanticipated contingencies that may materialize during the year.

The operating fund also includes an unfunded line item (both in revenues and expenditures) of $586,500 to account primarily for
changes in state revenue that occurred after the county had adopted its budget as well as the appropriations for the school
division. These line items will insure an appropriate upper limit on actual expenditures and will be adjusted during the budget
year to reflect any further changes in revenue that might occur.

Grant funding will decline overall by $2.2 million from the FY2014 adopted budget. This is the result of a loss of several grants
including the Teaching American History grant and reductions in other grant estimates from FY2014 to more closely match the
actual awards from FY2014.

The food service funds will increase over the FY2014 budget by nearly $900,000. Capital improvements at a number of school
cafeterias as well as the addition of food service at the new career and technical center (scheduled to open in September 2014)
accounts for the majority of this increase.
Page 28
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 one can see in the chart above, this had a serious impact on the budgets over the next 5
years. FY2015 is the first year in the past six years in which CCPS could begin to make strides toward rebuilding, given 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.
ENROLLMENT HISTORY & PROJECTIONS:
65,000
60,000
55,000
50,000
45,000
40,000
35,000
Student enrollment showed 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. Beginning with FY2013, enrollment is starting to increase slightly, though,
certainly not at the levels of the 1980s and 90s. Projections show this trend will continue for the forseeable future.
Page 29
EXECUTIVE SUMMARY
PER PUPIL EXPENDITURE – ADOPTED BUDGET BY FISCAL YEAR:
9,800 9,600 9,400 9,200 9,000 8,800 8,600 8,400 8,200 8,000 FY2009
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015
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 FY2015 nearly equals that in FY2009, Chesterfield continues to rank in the bottom 7
percent of Virginia’s school districts with regard to the amount spent per student.
NUMBER OF TEACHING STAFF BY YEAR:
4,100 4,050 4,000 3,950 3,900 3,850 3,800 3,750 3,700 3,650 3,600 FY2009
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015
Teaching staff (as well as a number of other staff) was reduced significantly in FY2010 and FY2011, with an increase of 1 in the
student/teacher ratio taking place in FY2011. In FY2015, for the first time in five years, CCPS is in a position to not only address
student growth, but to begin to address the need for lower student/teacher ratios and expanded electives as well with an overall
reduction in the ratio of 1 for FY2015. The five year plan includes funding to further reduce student/-teacher ratio over the period.
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 ever rising health care costs. In addition, the state overhauled the Virginia Retirement
system 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 will lower our per
employee payments over time.
Page 30
EXECUTIVE SUMMARY
OUTSOURCING:
For FY2015, the School Board has eliminated much of its warehousing function and will begin outsourcing custodial services at eight
of its school locations. These efforts to create additional efficiencies and maximize funding for instruction are expected to save about
$2.0 million in FY2015. Also in FY2015, Chesterfield County Schools will begin to explore energy performance contracts (ESCOs) as
a way to generate additional savings in the coming years through energy conservation.
BLENDED LEARNING:
The largest portion of the blended learning initiative is being funded from the Capital Improvement Program. For FY2015,
Chromebooks will be 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 has 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 will be able to
purchase twenty-three replacement buses. Two of these will be propane buses, an experimental step toward a cleaner, more costeffective, and more maintenance-friendly fleet. The five year plan addresses further bus replacements over the next several years.
SCHOOL REVITALIZATION:
In November, 2014, voters approved, by a margin of nearly 72%, a school revitalization program that will either replace or completely
renovate nine of our schools most in need. These are the schools addressed in the recently adopted capital improvement plan:
Providence Middle, Monacan High, Manchester Middle, and these elementary schools: Beulah, Enon, Matoaca, Harrrowgate, 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.
Page 31
EXECUTIVE SUMMARY
Informational Component
FIVE-YEAR PLAN – OPERATING FUND
The 5-year plan 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 further 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 five year plan was developed for
the operating fund only. The grants and food service funds are anticipated to remain stable with food services changing in response
to changes in student membership only, with no more new schools on the horizon for the scope of this plan.
Local (inc. $1M reserve)
County - Recurring
County - One - Time Capital
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
10,899,700
11,459,700
11,459,700
11,459,700
11,459,700
11,459,700
247,767,000
254,879,900
262,506,500
271,617,300
282,181,200
290,646,600
2,000,000
2,000,000
-
3,650,000
1,200,000
County - Addtl recurring (PTR)
3,895,400
3,895,400
3,895,400
3,895,400
3,895,400
Prior Year savings
5,883,700
5,000,000
3,500,000
2,000,000
2,000,000
1,000,000
238,220,500
238,860,500
246,647,100
247,287,100
255,288,100
256,054,000
58,248,300
59,704,500
61,197,100
62,727,000
64,295,200
65,902,600
390,000
390,000
390,000
390,000
390,000
390,000
567,304,500
576,190,000
589,595,800
603,026,500
620,709,600
629,348,300
567,304,500
576,976,700
592,862,900
604,348,900
618,787,700
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
-
3,671,300
-
5,204,300
-
4,000,000
4,100,000
4,200,000
4,300,000
4,400,000
State
Sales Tax (2.5% increase per year)
Federal
Projected Funds Available
Base
3,895,400
Required expenditure increases:
Annualizing Healthcare Costs
VRS Rate Change
Salary Increase (COLA - est. 1% annually)
Student Growth
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
Debt Service
1,247,700
3,265,700
1,095,100
(708,200)
-
ESCO savings
(560,000)
(1,450,800)
(109,100)
(657,300)
Pay as you go Reserve
1,984,400
3,300,000
3,300,000
3,300,000
-
9,672,100
15,886,200
11,486,000
14,438,800
7,400,000
576,976,700
592,862,900
604,348,900
618,787,700
626,187,700
(786,700)
(3,267,100)
(1,322,400)
1,921,900
3,160,600
1,567,000
Baseline Expenditure Increase
Baseline Subtotal
Baseline (Deficit)/Surplus
567,304,500
Support for College Career Readiness/PTR Reduction/Competitive Salaries/Transportation
Targeted PTR Reductions Across the Division
Remediation and enrichment support
College and Career Readiness
Professional development
Bus Replacements
Total (Deficit)/Surplus
Page 32
1,567,000
1,567,000
1,567,000
1,567,000
500,000
-
-
-
-
-
220,000
-
-
-
-
-
335,000
-
-
250,000
250,000
-
-
-
(3,103,700)
(5,304,100)
(3,474,400)
354,900
1,593,600
EXECUTIVE SUMMARY
ENROLLMENT HISTORY AND FORECAST
SEPTEMBER 30 MEMBERSHIP HISTORY
Year
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
Elementary
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
Page 33
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
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
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
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
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
Total
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
Total Growth
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
EXECUTIVE SUMMARY
TOTAL ENROLLMENT
65,000
60,000
55,000
50,000
45,000
40,000
35,000
ENROLLMENT BY LEVEL
30,000
25,000
20,000
15,000
10,000
5,000
0
Page 34
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.
Page 35
EXECUTIVE SUMMARY
RESOURCE ALLOCATIONS
The charts below provide information regarding the numbers of adopted FTE positions for FY2015 by fund and a comparison to the
FY2014 adopted position level. The FY2015 adopted budget not only addresses student growth, but provides for a reduction in the
student/teacher ratio divisionwide, complies with state requirements for programs such as the K-3 class size reduction and provides
additional school choice options for students with the planned opening of a second career and technical center in the fall of 2014. For
the operating fund, the remainders 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 2014.
FY2011
FY2012
FY2013
FY2014
FY2015
All Funds
Actual
Actual
Actual
Adopted
Adopted
Difference
Full Time Positions
FTE
7,404.3
FTE
7,322.9
FTE
7,356.2
FTE
7,387.9
FTE
7,461.8
FTE
73.9
Part Time Positions
453.6
452.1
458.3
472.4
464.8
-7.6
7,926.6
66.3
TOTAL ALL POSITIONS
7,857.9
7,775.0
7,814.5
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
Difference
FTE
FTE
FTE
FTE
FTE
Full Time Positions
6,931.3
6,890.9
6,913.2
6,930.9
7,052.8
FTE
121.9
Part Time Positions
72.3
71.6
71.3
79.1
65.8
-13.3
7,118.6
108.6
Operating Fund
Total All Positions
Grants Fund
7,860.3
7,003.6
6,962.5
6,984.5
7,010.0
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
Difference
FTE
-49.0
FTE
FTE
FTE
FTE
FTE
Full Time Positions
367.0
326.0
337.0
350.0
301.0
Part Time Positions
6.3
0.5
1.0
2.3
1.0
-1.3
302.0
-50.3
Total All Positions
373.3
326.5
338.0
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
Difference
FTE
FTE
FTE
FTE
FTE
Full Time Positions
83.0
82.0
82.0
83.0
83.0
FTE
0.0
Part Time Positions
259.0
261.0
267.0
272.0
276.0
4.0
Total All Positions
342.0
343.0
349.0
355.0
359.0
4.0
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
Difference
FTE
FTE
FTE
FTE
FTE
Full Time Positions
23.0
24.0
24.0
24.0
25.0
FTE
1.0
Part Time Positions
116.0
119.0
119.0
119.0
122.0
3.0
Total All Positions
139.0
143.0
143.0
143.0
147.0
4.0
Federal Food Service Fund
Non-Federal Food Service Fund
Page 36
352.3
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 decline somewhat from FY2014 to FY2015, in the longer term, the 9-year capital
improvement plan includes a revitalization plan for a number of schools as well as major maintenance and the technology plan. Debt
service is expected to increase substantially as these projects get underway.
The total debt obligation for FY2015 is $42,860,100. 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 year of the plan. Projected debt obligations will be adjusted as
necessary during the budget process in each year of the plan.
Debt Service
FY2014 - FY2015 Comparison of Budgeted Payments
Bond Issues
FY14
Adopted
Principal/Interest
VPSA 1994A
VPSA 1995A
VPSA 1995C
VPSA 2002B
VPSA 2004
GO 2004A
GO 2005A
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
433,230
867,495
1,471,388
1,719,739
2,982,000
7,482,200
2,339,143
190,814
3,536,474
157,088
4,376,882
843,247
5,001,779
4,833,745
435,047
1,441,879
1,745,615
2,823,948
627,810
-
FY14
Adopted
Other Debt
FY15
Adopted
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
FY15
Adopted
Other Debt
Increase/
(Decrease)
Total
-
(433,230)
(44,828)
(66,555)
(59,482)
(2,982,000)
(2,968,249)
2,343,173
(6,272)
(125,966)
(6,035)
(106,998)
(102,827)
(140,283)
(22,158)
(27,868)
(26,038)
2,074,600
1,056,063
976,200
209,332
10,000
199,332
(30,478)
219,332
(499,900)
Other Debt Expenditure:
GO Bond Fees / Issuance Costs
VPSA Bond Fees / Issuance Costs
Totals
10,000
40,478
43,309,522
50,478
42,640,768
43,360,000
Summary of
Change:
Principal Payments decreased from FY14 to FY15 by $179,306;
Interest Payments decreased from FY14 to FY15 by $489,448;
Other Debt Service increased from FY14 to FY15 by $168,854;
for a combined total decrease of $499,900.
Page 37
42,860,100
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 most recent year available – FY2013.
TOTAL COST PER STUDENT COMPARISON
School Division
FY2009
FY2010
FY2011
FY2012
FY2013
Chesterfield
9,587
9,369
8,772
8,755
9,276
Chesapeake
11,037
10,459
10,490
10,680
10,474
Hanover
9,711
9,252
8,899
9,166
9,137
Henrico
9,369
9,138
9,015
9,041
9,110
Norfolk
11,034
11,324
10,500
10,419
11,022
Prince William
10,687
10,298
10,079
10,380
10,449
Richmond
13,601
13,773
13,040
13,730
12,945
Stafford
9,531
9,399
9,858
9,751
9,971
Virginia Beach
11,020
10,706
10,772
10,876
10,832
1,1316
11,020
10,793
10,969
11,257
State Average
FY2013 Total Cost Per Student
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
Page 38
EXECUTIVE SUMMARY
LOCAL COST PER STUDENT COMPARISON
School Division
FY2009
FY2010
FY2011
FY2012
FY2013
Chesterfield
3,811
3,704
3,680
3,556
4,018
Chesapeake
4,478
4,464
4,195
4,730
4,497
Hanover
4,443
4,245
4,118
4,300
4,290
Henrico
3,805
3,985
4,141
3,883
3,815
Norfolk
3,132
3,352
3,436
3,392
3,482
Prince William
4,915
4,698
4,622
4,812
4,776
Richmond
5,782
5,956
5,728
6,114
5,602
Stafford
4,050
4,714
4,284
4,331
4,521
Virginia Beach
4,789
4,891
5,167
5,172
5,237
5,504
5,423
5,371
5,549
5,777
State Average
STATE COST PER STUDENT COMPARISON
School Division
FY2009
FY2010
FY2011
FY2012
FY2013
Chesterfield
4,542
3,779
3,532
3,631
3,764
Chesapeake
5,003
4,281
4,019
3,890
4,108
Hanover
4,053
3,387
3,151
3,250
3,464
Henrico
4,042
3,483
3,117
3,339
3,638
Norfolk
5,521
5,019
4,351
4,153
4,759
Prince William
4,444
3,773
3,765
3,999
4,218
Richmond
4,978
4,185
3,839
3,641
3,844
Stafford
4,191
3,193
3,589
3,750
3,921
Virginia Beach
4,459
3,700
3,469
3,489
3,600
4,175
3,509
3,375
3,420
3,652
State Average
SALES TAX COST PER STUDENT COMPARISON
School Division
FY2009
FY2010
FY2011
FY2012
FY2013
Chesterfield
813
791
835
859
940
Chesapeake
984
930
983
999
982
Hanover
869
880
923
943
945
Henrico
895
879
923
930
966
Norfolk
948
882
932
919
965
Prince William
816
790
798
814
883
1,192
1,157
1,218
1,153
1,009
Stafford
875
812
840
869
930
Virginia Beach
993
959
1,009
1,035
991
907
890
928
935
954
Richmond
State Average
Page 39
EXECUTIVE SUMMARY
FEDERAL FUNDS COST PER STUDENT COMPARISON
School Division
FY2009
FY2010
FY2011
FY2012
FY2013
Chesterfield
421
1094
726
710
553
Chesapeake
572
783
1293
1061
888
Hanover
345
739
707
674
437
Henrico
626
791
834
889
692
Norfolk
1,432
2,071
1,780
1,956
1,815
512
1,036
894
755
573
1,650
2,475
2,255
2,822
2,491
Prince William
Richmond
Stafford
415
681
1145
802
599
Virginia Beach
778
1,156
1,128
1,180
1,004
729
1,198
1,119
1,065
875
State Average
Source: Virginia Department of Education (http://www.doe.virginia.gov/)
Page 40
EXECUTIVE SUMMARY
K-12 STUDENT/TEACHER RATIO COMPARISON
School Division
FY2009
FY2010
FY2011
FY2012
FY2013
Chesterfield
13.26
13.17
14.66
14.64
14.61
Chesapeake
12.90
12.74
13.85
13.50
13.90
Hanover
11.06
11.24
12.21
12.31
12.32
Henrico
13.18
13.19
13.92
14.59
13.95
Norfolk
10.72
10.49
12.08
12.64
12.14
Prince William
15.65
15.28
15.98
16.18
16.38
Richmond
10.12
10.09
10.57
10.62
11.45
Stafford
13.51
13.88
14.35
14.2
13.86
Virginia Beach
12.42
12.48
13.35
13.74
14.26
N/A
N/A
12.78
14.01
14.11
State Average
FY2013 K-12 STUDENT/TEACHER RATIO COMPARISON
18
16
14
12
10
8
6
4
2
0
Page 41
EXECUTIVE SUMMARY
# of Instructional Positions per 1000 in Average Daily Membership
School Division
FY2009
FY2010
FY2011
FY2012
FY2013
Chesterfield
94.19
93.78
88.70
88.6
88.74
Chesapeake
100.54
99.85
95.91
97.95
96.58
Hanover
111.06
137.99
104.54
103.62
103.60
Henrico
94.76
109.14
92.48
89.56
90.20
Norfolk
116.07
117.43
108.86
104.37
107.46
Prince William
74.29
77.35
76.16
75.25
74.21
Richmond
119.33
117.57
115.69
115.66
108.87
Stafford
96.36
92.66
93.75
94.07
95.88
Virginia Beach
101.34
100.83
101.51
99.83
96.17
105.52
104.27
102.49
101.86
101.37
State Average
FY2013 # of Instructional Positions per 1000
120
100
80
60
40
20
0
Page 42
EXECUTIVE SUMMARY
Administrative, Service and Support Personnel Positions per 1000 in ADM
School Division
Chesterfield
Chesapeake
FY2009
FY2010
FY2011
FY2012
FY2013
39
38.1
37.1
37.1
37.9
51
50.3
48.9
48.9
47.9
Hanover
36.8
37.3
35.5
35.6
35.5
Henrico
41.1
41.7
42.9
41.4
41.7
Norfolk
42.9
48.9
45.4
42.5
43.6
Prince William
47.7
41.0
39.9
40.1
40.2
Richmond
53.5
53.4
52.9
54.1
52.2
Stafford
38.8
34.6
37.3
32.3
31.7
Virginia Beach
45.9
45.3
44.9
45.6
45.5
48.4
47
45.4
44.8
44.4
State Average
FY2013 Administrative, Service and Support Positions per 1000
60
50
40
30
20
10
0
Page 43
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
FY2013
Actual
LOCAL
DIVISION
FY2014 Budget
Adopted
LOCAL
DIVISION
FY2015 Budget
Adopted
$ 3,652
$ 3,764
$ 3,817
$ 4,060
SALES & USE TAX
954
940
999
994
FEDERAL FUNDS
875
553
565
539
5,777
4,018
3,890
4,078
$ 11,257
$ 9,276
$ 9,271
$ 9,672
LOCAL FUNDS
TOTAL
Page 44
STATE
AVERAGE
FY2013
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.
FY2015 ESTIMATED REQUIRED LOCAL EFFORT
SECTION 1: Qualifying Expenditures for Operations
Total Budgeted Expenditures
(includes all appropriated funds, including operational and capital)
666,182,000
(Less) Excluded Capital Expenditures:
1. Capital Outlay Additions
(2,330,460)
2. Facilities - Capital Outlay Replacements
(47,656,600)
3. Debt Service
(42,860,100)
(Less) School Nutrition Services
(26,358,900)
(Less) Excluded Intra-fund Transfers
(1,868,700)
(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)
(2,935,600)
(6,693,958)
Total Excluded Expenditures
(130,704,318)
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
(58,248,300)
(240,033,683)
(858,371)
(405,075)
(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
(Plus) State Funds Passed Through to Regional Career & Technical Education Center
(Plus) State Funds Passed Through to Regional Special Education Program
1,096,907
-
(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
58,520
-
Total Excluded State Revenues
(298,390,002)
SECTION 3: Adjustment for Federal Funds
(Less) Federal Funds
(30,234,461)
(Less) Carry-Forward Federal Funds From Prior Year
-
(Plus) Unspent Federal Funds
-
Page 45
EXECUTIVE SUMMARY
FY2015 ESTIMATED REQUIRED LOCAL EFFORT (continued)
(Plus) Sum of Capital Expenditures Paid from Federal Funds
Total Excluded Federal Revenues
20,000.00
(30,214,461)
SECTION 4: Adjustment for Other Local Revenue
(Less) Tuition and Other Payments from Another City or County
(20,000)
SECTION 5: Required Local Effort
Net Local Expenditure for Operations:
206,853,219
Required Local Effort for SOQ Accounts:
122,478,419
Page 46
Organizational Section
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).
Page 47
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 58,000 students in 2013-14. Student growth in the county has slowed over the past decade and
projections suggest student membership will grow at a relatively slow pace for the foreseeable future.

CCPS is a comprehensive K-12 environment. Our children are educated in 11 high schools, 12 middle schools, 38 elementary
nd
schools, and two career and technical education centers (2 center to open in September 2014).
Page 48
ORGANIZATION OF THE SCHOOL BOARD BY MAGISTERIAL DISTRICT
Page 49
STAFF ORGANIZATIONAL CHARTS
Executive Staff
Community
Parents, Senior Citizens, Business Leaders, Other Patrons
CHESTERFIELD COUNTY OARD
SCHOOL B
SCHOOL B OARD ATTORNEY
EXECUTIVE ASSISTANT & CLER K TO THE SCHOOL BO
ARD
SCHOOLS
SUPERINTENDENT OF
DIRECTOR
COMMUNITY RELATIONS
CHIEF EXECUTIVE TO THE SUPERINTENDENT
ASSIS TANT S UPERINTENDENT CHIEF ACADEMIC OFFICER
HUMAN RESOURCES & ADMINISTRATIVE SERVICES
EXECUTIVE DIRECTOR TECHNOLOGY
DIRECTOR HUMAN RESOURCES
DIRECTOR COMPENSATION & BENEFITS
DIRECTOR
PROFESSIONAL DEV ELOPMENT
DIRECTOR RESEARCH AND DEV ELOPMENT
EXECUTIVE DIRECTOR DIRECTOR HIGH SCHOOL EDUCATION
DIRECTOR MIDDLE S CHO OL EDUCATION
DIRECTOR ELEMENTARY EDUCATION (2)
DIRECTOR
PUPIL PLACEMENT/
STUDENT CONDUCT
EXECUTIVE PRINCIP AL CAREER & TECHNICAL EDUCATION
DIRECTOR EXCEPTIONAL EDUCATION
DIRECTOR CURRICULUM & INS TRUCTION
Page 50
AS SISTANT S UPERINTENDENT BUSINES S & FINANCE
DIRECTOR
MANAGEMENT & BUDGET
DIRECTOR FINANCE
DIRECTOR
FOO D SERV ICE
DIRECTOR
STUDENT TRANSPORTATION
DIRECTOR FACILITIES
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
SCHOOL BUSINESS PARTNERSHIP SPECIALIST
SAFETY & SECURITY MANAGER
PRINT SHOP SUPERVISOR
COMMUNITY OUTREACH COORDINATOR
Page 51
ASSISTANT DIRECTOR
Shawn Smith
COMMUNITY RELATIONS OFFICER
GRAPHIC DESIGN/WEB SPECIALIST
Department of Instruction
Chief Academic Officer
Donna Dalton
EXECUTIVE DIRECTOR SCHOOL ADMINISTRATION
Dr. Beth Teigen
DIRECTOR ELEMENTARY SCHOOLS Dr. Cyndee Blount
Elem Schools (19)
Psychological Services
Positive Behavior
DIRECTOR MIDDLE SCHOOLS
Sharon Pope
Clinic Assistant Coordinators
DIRECTOR STUDENT CONDUCT/PUPIL PLACEMENT
Robert Talley
Social Work Services
EXECUTIVE PRINCIPAL CAREER & TECHNICAL EDUCATION Dr. David Eshelman
Principal CTC@Courthouse
Continuing Education
Page 52
DIRECTOR EXCEPTIONAL EDUCATION
Dr. Michael Asip
DIRECTOR ELEMENTARY SCHOOLS Linda Wood
Elem Schools (19)
ESOL
Head Start
Title One
DIRECTOR HIGH SCHOOLS
Dr. Joseph Tylus
School Counseling Services
Home Instruction
Alternative Education
Assistant Director
Dr. Benjamin Lewis
Special Education Teams
Speech Therapy
Occupational Therapy
Physical Therapy
Hearing/Vision Impaired
Special Education Nurses
Assistive Technology
Early Childhood Special Ed
CSIT/Pre‐referral
Parent Resource Center
Homebound Instruction
Medicaid Coordinator
DIRECTOR CURRICULUM & INSTRUCTION
Stacey Austin
Assistant Director
Ernie Longworth
On Line Learning
Elementary Language Arts
Secondary Language Arts
Gifted Education
Library
Mathematics
Performing Arts
Health/PE/Driver Ed/FLE
Science
World Languages
Social Studies
Visual Arts
Summer School
Kindergarten
Department of Business & Finance
ASSISTANT SUPERINTENDENT
Andy Hawkins
Capit al Projects Division Manager
Const ruction Coordinat ors (2)
DIRECTOR
FACILITIES
DIRECTOR
MANAGEMENT & BUDGET
DIRECTOR
STUDENT TRANSPORTATION
DIRECTOR
FOO D & NUTRITION
DIRECTOR
FINANCE
Wayne Kitchen
Susan Newton
Dr. Robert Wingfiel d
Warren Grigg
Robert Aylor
Assistan t Director Facilities Services Cheryl Moss
Assistan t Director Facilities Services
Scott Tu cker
Const ruction Special ists (5)
Sr. Programmer Analyst
Assistant Director
Sr. Budget Analyst
Therese Steele
Budget Analysts (4)
Budget Technician
Field S upervi sors (6)
Assistant Director
Assistant Director
Jonath an Miller
Debra Harris
AP/AR Lead Accountants(2)
Assistant Director
Facilities Services
Lead Accountant
Fiscal Tech III (3)
Accountant & Account Sr.
Accountants (3)
Fiscal Tech II (2)
Operat ions Analyst
Earl Fisher
Vending Machine Tech
Assistant Director Facilities Services
Fiscal Tech III
Brian Pence
Program Tech I
David Simmons
Admin Enviro nmental Health & Safety
Page 53
Pay roll Lead Accountants (2)
Financial Comp. & Security Officer
Jim Eyerly
Planning Administrator
Accountants (2)
Human Resources & Administrative Services
ASSISTANT SUPERINTENDENT
Dr. Lyle Evans
Administrative Asst Sr.
Sharon Whitlock
EXECUTIVE DIRECTOR TECHNOLOGY
DIRECTOR
HUMAN RESOURCES
Francine Bouldin
DIRECTOR
COMP EN SATION & BENEFITS
Kim Carter
Phil Sword
HR Administrator Licensure
HRIS
Supervisor
Dr. Michelle Beavers
Benefits Administrators (2)
Compensation Administrator
Integration Specialist
Training Specialist
Wellness Coordinator
Comp & Benefits Analyst
T‐ Leader in Residence
Manager, Professional Development
Director Research & Evaluation
Dr. Nancy Hoov er
Assistant Director
Brian Jones
Mgr School Technology Support
Mgr Tech Integration & Instruction
Mgr School Database Services
Mgr Network
Online Learning Training Dev. Specialist
Page 54
Dr. Adam Seldow
Harold Saunders
Assistant Director
Assistant Director
HR Administrators Recruitment (4)
DIRECTOR
PROFESSIONAL DEVELOPMENT
Evaluation Specialist
Manager School Improvement (2)
Research Specialist
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….
Page 55
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
Page 56

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.
General Expectations
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.
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):
Page 57
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.

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.
Page 58

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.

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.
Page 59

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 other
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.
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.
Page 60
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
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.
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
Page 61

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.
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.
Page 62
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
Our citizens, parents, students and employees are partners in sustaining competence and investing in excellence.
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.
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.
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 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.
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.
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
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, 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
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.
According to School Board policy, certain partnerships must be in writing. In addition, School Board policy limits the formal
partnerships that principals may approve.
Page 63
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, talent 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.
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.
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
Page 64
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.
Page 65
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 FY2015 financial plan for all funds totaling $618,525,400 and 7,926.6 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
Page 66
STUDENT ENGAGEMENT
The FY2015 budget was developed with a primary focus on preserving and expanding instructional programs consistent with the
Design for Excellence 2020. A total of 111 teaching positions has been added to the budget for FY2015 to begin reducing the
pupil/teacher ratio K-12 and to expand elective offerings at the secondary level. The impact of this
initiative is intended to be targeted, affecting the schools with the greatest need first. 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 FY2015. A second career and technical center will open (Hull Street location) in
the fall of 2014. A number of the courses currently offered at the Courthouse Technical Center will also
be offered at the second location, as well as a number of new 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 35% 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.
While the large majority of the blended learning initiative is being funded in the Capital Improvement Plan, it is important to note this
ambitious endeavor for our students for FY2015 here. Chesterfield County Public Schools defines blended learning as the
take ownership of their learning. For FY2015, Chromebooks, a component of the blended learning initiative, will be issued to all
middle school students with high schools to follow 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.
FY2009 represented the third and final year of a compensation plan to bring salaries to the local market
average. The goals of the three-year plan were accomplished; however, budget constraints in FY2010
did not permit salary increases for any employee of the school division. The FY2011 budget outlook
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 VRS payment that CCPS employees were required to pay in FY2013. The following year,
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
will receive a 1% salary increase. In addition, athletic and academic supplements will be restored to the FY2009 levels after a 15%
reduction for the past several years.
Payments to the Virginia Retirement System on behalf of our employees as well as group life insurance payments will rise
substantially for the increase in the VRS retirement rate and for the salary increases as well as the increase in FTE positions for
FY2015. Federal law also requires the school system to make its contribution to the Social Security system on behalf of our
employees. Additional dollars are required as a result of the additional FTE positions and the salary increases. This adopted plan
includes the School Board’s continued significant contributions on behalf of its employees for health care. The School Board’s
contribution to dental coverage was reduced by one-half in FY2011 and remains at that level for FY2015.
Page 67
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 save $4.5 million
during 2010-11, representing 0.7% of the operating budget. From that data, 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.
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.
Our community is a rich source of relationships for our students and staff and we value the investment made by our many community
groups, including the Chesterfield Public Education Foundation, the faith community, the Citizens Budget Advisory Committee, the
Committee on the Future and others. The School Board began formal public engagement sessions a
number of years ago to glean more input from our citizens. The Superintendent’s community forums
began at the same time and were held in each magisterial district detailing the strategic plan for
achieving excellence in our schools. The Superintendent and School Board believe everyone in
Chesterfield County has a role to play in public education and these activities are avenues for our
community to invest in an excellent education for our young people.
Two initiatives, intended to keep parents and students informed, both in academics as well as
scheduled events and emergency situations, continue to be funded in the FY2015 budget. Blackboard
Connect is a telephone notification system available at all levels and from Community Relations at the
central office level. Edline provides grade and class assignment information to parents and students at
the secondary level. In addition, CCPS has a common template for school websites at each level. This template sets consistent
expectations for student, parent, and community information.
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. For a number of years ,the school division has had
agreements to buy some of its other services from the County, such as grounds maintenance, public
health nurses, and school resource officers, as well as accounting and purchasing.
For FY2015, the School Board will begin a plan to outsource custodial services and reduce the level of
warehouse services provided currently. This plan, intended to create additional efficiencies and
maximize funding for instruction, is projected to save the school division about $2.0 million in FY2015.
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 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
Page 68
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 costs
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 expenditures 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 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.
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
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.
Page 69
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.
Page 70
COUNTY FINANCIAL POLICIES
PURPOSE:
Promoting financial integrity is a priority in Chesterfield County. The following financial policies and guidelines establish the framework
for the County’s overall fiscal planning and management. These broad policies set forth guidelines against which current budgetary
performance can be measured and proposals for future programs can be evaluated. The policies support the County’s strategic goal
number one; to be “exemplary stewards of the public trust”. The County’s financial policies were revised most recently by the Board
of Supervisors as a part of the adoption of the FY2012 operating budget.
SCHOOL BOARD PRELIMINARY FUNDING FORMULA:
Each fall, the County 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. In FY2010, the traditional formula was replaced with an approach that
begins with a baseline percentage of support for education and builds from there as needs dictate.
BALANCED BUDGET:
The provisions of the Code of Virginia shall control the preparation, consideration, adoption and execution of the budget of the
County. 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 County will annually adopt and execute a budget for such funds as may be required by law
or by sound financial practices and generally accepted accounting principles. The budget shall control the levy of taxes and the
expenditure of money for all County purposes during the ensuing fiscal year.
REVENUE POLICIES:
The County strives to maintain a diversified and stable revenue system to shelter the government from fluctuations in any one, single
revenue source and ensure its ability to provide ongoing service.
FUND BALANCE:
The County does not intend to use unassigned fund balance to finance current operations. The County’s unassigned fund balance
has been built over the years to provide the County with sufficient working capital to enable it 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. If such financing becomes necessary, it will be for a period of no longer than two years.
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.
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.
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.
REVENUE COLLECTION:
The County shall strive to achieve an overall property tax collection rate of 100 percent.
Page 71
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.
CAPITAL IMPROVEMENT PROGRAM:
Capital Improvement Program Preparation
In accordance with the County Charter and in order to meet the debt ratio targets, to schedule debt issuance, and to systematically
improve the County’s capital infrastructure, each year the County will prepare and adopt a minimum five-year Capital Improvement
Program.
Pay-As-You-Go Capital Improvement Funding
The County is committed to funding a significant portion of capital improvements with current revenues and now funds at least 20
percent of general government improvement projects and 10 percent of school projects with current revenue over the term of the plan.
In support of this, the Board of Supervisors has established, and adheres, to a policy of annually allocating an amount equal to 5
percent of General Fund departmental expenditures (excluding transfers, grants, unassigned fund balance, debt service, and
respective flow-through expenditures) and the School Board has established a policy of annually allocating an amount equal to 5
percent of the General Fund transfer to Schools, to pay-as-you-go capital improvements
Capital Improvement Assignment
The County’s policy of funding a large portion of capital expenditures “as we go” by consistently setting aside 5 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.
Page 72
COUNTY DEBT POLICIES
The Board of Supervisors generally follows the guidelines listed below in making financial decisions on debt issuance. Adherence to
these guidelines allows the County to plan for the necessary financing of capital projects while maintaining credit worthiness. In
addition, continued adherence to these policies will ensure Chesterfield's strong financial position.
Debt Ratio Policies
As part of its debt policy, Chesterfield has established planning caps and ceiling numbers for certain ratios. These key debt ratios are
shown below:
Debt as a Percentage of Assessed Value
Actual
Planning
June 30, 2013
Cap
Ceiling
1.48%
3.0%
3.5%
This ratio indicates the relationship between the County’s tax supported debt and the 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.
Debt Per Capita
$1,607
$1,767
$1,987
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 capital ratio will increase by two percent at the
beginning of each biennium. The above planning cap and ceiling were in place beginning in FY2013.
Debt Service as a Percentage of General
Governmental Expenditures
7.0%
10%
11%
This ratio is a measure of the County’s ability to repay debt without hampering other county services. A small ratio 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 under the following
circumstances:

When the project is included in the County’s capital improvement program and/or is generally in conformance with the County’s
Comprehensive Plan.

When the project is not included in the County’s Capital Improvement Program, but it is an emerging critical need whose timing
was not anticipated in the Capital Improvement Program, or it is a project mandated immediately by state or federal
requirements.

When the project's useful life, or the projected service life of the equipment, will be equal to or exceed the term of the financing.

When there are designated revenues sufficient to service the debt, whether from project revenues, other specified and reserved
resources, or infrastructure cost sharing revenues.
The following criteria will be used to evaluate funding options for capital improvements:
A. Factors that favor pay-as-you-go:
o
Current revenues and adequate assigned fund balances are available.
o
Project phasing is feasible.
o
Debt levels would adversely affect the County’s credit rating.
o
Financial market conditions are unstable or present difficulties in marketing the sale of long-term financing investments.
Page 73
B. Factors that favor long-term financing:
o
Revenues available for debt service are considered sufficient and reliable so that long-term financing can be marketed with
the highest possible credit rating.
o
The project for which financing is being considered is of the type that will allow the County to maintain the highest possible
credit rating.
o
Market conditions present favorable interest rates and demand for municipal financings.
o
A project is mandated by state or federal requirements and current revenues and fund balances are insufficient to pay
project costs.
o
A project is immediately required to meet or relieve capacity needs.
There are many different types of long-term debt instruments available. Depending on the specific circumstances, the County will
consider using the following types of financing instruments:

General Obligation Bonds (referendum approved)

General Obligation Bonds sold to Virginia Public School Authority for school capital projects (no referendum requirement)

Revenue Bonds

Certificates of Participation

Lease Revenue Bonds
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. Debt, as it is referred to in the ratios above, is net tax-supported debt.
Page 74
APPROPRIATION CATEGORIES, 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 FY2015 adopted budget for Chesterfield County Public Schools is comprised of five funds. These funds are described in
summary below and in much greater detail throughout this document.
Operating Fund: This fund totals $567,304,500 and 7,118.6 full-time equivalent positions or FTEs for FY2015 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 FY2015 for the grants fund is $24,862,000 including 302.0 full-time equivalents (FTEs). In
total, CCPS receives funding from approximately 30 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 the elementary and
middle 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 $21,520,900 and 359.0 FTEs in
FY2015 include all operating and administrative costs for all K-8 food services, including a transfer to the School Operating Fund
annually to partially offset the cost of building usage. Beginning in FY2009, a breakfast program was made available in all of our
elementary and middle schools.
Non-Federal Food Services Fund: The division also operates a self-supporting non-federal lunch program in each of the high
schools. This program was initiated in FY1993 as an alternative to the decline in participation at the high school level in the federal
school lunch program. No financial assistance is received from local, state or federal agencies. Sale of meals and vending items
provide the largest source of revenue for this program. Planned expenditures of $4,838,000 and 147.0 FTEs in FY2015 include all
operating and administrative costs for grades 9-12 food services, including a transfer to the School Operating Fund annually to
partially offset the cost of building usage. An a la carte breakfast program is also served in each of our high 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 approved for FY2015 is a 9-year plan.
Funding sources include debt proceeds, funding from the governor’s state technology initiative and pay-as-you go cash funding.
Page 75
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.
Page 76
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.
Page 77
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.
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.
Page 78
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. 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.
2. Recognized support positions with funded salaries and benefits.
3. 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.
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.
True value of real property in the locality (50%)
Page 79
2.
3.
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 FY2015 Budget are:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Elementary and Secondary Education Act (No Child Left Behind – Title 1) - $5,757,500
Individuals with Disabilities Act - $10,675,000
Preschool Handicapped - $193,607
Carl Perkins Act - $595,000
Headstart - $1,102,180
Title II - $1,250,000
Title III - $450,000
st
21 Century Learning - $511,195
WIA (Workforce Investment Act) - $355,766
VCU META - $75,000
Richmond Regional Homeless - $15,000
Adult Education - $370,000
State revenue is included in the FY2015 budget for grants such as the Governor’s Technology Initiative ($1,688,000); Medicaid
($105,000); Project Graduation ($65,000); Foundation for Healthy Youth ($60,000); General Adult Ed and Race to GED ($94,000);
and Jobs for Virginia Graduates ($21,000); Individual Student Alternative Education Plan ($47,152); Peer Tech ($10,000) and
Teacher Mentor Grants ($34,000).
Local funds are also included in the FY2015 budget for grants. These funds include a transfer from the Operating Fund for various
grants of $647,600; and tuition and indirect recovery funds totaling $740,000.
Page 80
FOOD SERVICES REVENUE
Chesterfield County Public Schools included funds totaling $26,358,900 in FY2015 for the operation of Food Service programs for all
schools. The Federal Food Service fund includes $21,520,900 and serves students in elementary and middle schools, while the NonFederal food Service fund totals $4,838,000 and serves high school students.
The Federal Food Service fund includes Federal Funds of $10,065,000. Those funds support the following programs:
1.
2.
3.
4.
Federal Breakfast Program - $1,785,000
Federal Fresh Fruits and Vegetables Program - $280,000
Federal Lunch Program - $6,700,000
USDA Program - $1,300,000
State funds of $413,050 are included in the Federal Food Service fund for state programs such as State Breakfast ($215,050) and
State School Lunch ($198,000).
Local funds totaling $11,042,850 are included in the Federal Food Service fund for Sale of Student Lunches ($3,550,000); Pupil
Breakfasts ($190,000); Adult Lunch Sales ($165,000) Ala Carte ($4,005,000); Vending Sales ($184,000); Management Charges
($1,533,350); a Use of Reserves (balances from prior years) of $1,250,000 and other local revenue totaling $165,500.
Included in the $4,838,000 in the Non-Federal Food Service Fund is local revenue for Breakfast and Lunch Sales ($4,088,450);
Vending ($648,000); Management Charges ($40,850) a Use of Reserves (balances from prior years) of $50,000 and other local
revenue of $10,700.
Page 81
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 five 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 92% of the total adopted budget for FY2015. 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 FY2015.
Food Service Funds
CCPS operates a federal school lunch program in elementary and middle 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. The school division also operates a selfsustaining non-federal lunch program at the high school level. Sale of meals and receipts from the vending program provide the
largest sources of revenue for this program – it receives no financial assistance from state or federal agencies. These funds make up
the remaining 4% of the total adopted budget for FY2015.
Capital Projects Fund
Capital Projects Funds are 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 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.
Page 82
BUDGET CALENDAR
School Board’s Citizen Budget Advisory Committee first meeting
September 17, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee second meeting
October 15, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee third meeting
November 19, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee fourth meeting
December 17, 2013 (Tuesday)
School Board’s Citizen Budget Advisory Committee fifth meeting
December 19, 2013 (Thursday)
Superintendent’s Budget Advisory Committee first meeting
Superintendent’s Budget Advisory Committee second meeting
January 28, 2014 (Tuesday)
School and department administrators briefed in the morning on the
Superintendent’s Proposed Financial Plan to be presented to the School
Board this evening; media briefed in the afternoon (information
embargoed)
Superintendent’s FY2015 Proposed Financial Plan presented to the
School Board
School Board’s Citizen Budget Advisory Committee sixth meeting
School Board Budget work session No.1
Public Hearing during regular School Board meeting
Board of Supervisors authorizes and advertises tax rate
School Board Budget work session No. 2
School Board’s Citizen Budget Advisory committee seventh meeting
School Board approves FY2015 Financial Plan
March 3, 2014 (Monday)
School Board’s Financial Plan to be transmitted to Board of Supervisors
and County Administrator as required by the County Charter
County Administrator presents proposed FY2015 budget including School
Board of Supervisors holds public hearing – to include input on School
July 1, 2014 (Tuesday)
2014-15 Fiscal Year begins
School Board adopts FY2015 Annual Financial Plan
August 13, 2014 (Wednesday)
Final budgets distributed to all schools and departments
August 28, 2014 (Thursday)
School Board’s FY2015 Approved Financial Plan printed and released
Page 83
BUDGET PROCESS
The Superintendent is required by the Code of Virginia to submit to the governing body, with the approval of the School Board, a
budget proposal for the next fiscal year that will adequately support the needs of the public schools of the school division. 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.
In addition, the Charter of Chesterfield County - Section 5.2, states the following: “… No later than March 1st of each year, the
superintendent of 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 five-year capital improvements program.”
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. For FY2015, the School Board also approved a five-year plan to build on the FY2015 adopted budget,
creating a roadmap for the foreseeable 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

reviewing projected revenues and expenditures and providing advice on options to compensate for variances.
While the budget process may change somewhat in future years with the recent creation of the Citizens Budget Advisory Committee,
the following describes the process for FY2015/FY2016. 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
Chamber of Commerce (CCC), 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 focuses on refining year two, 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 follows 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 ultimately determine an overall plan 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 advertised 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 advertised plan was approved.
Page 84
The Capital Improvement Plan process runs concurrently with the process for developing the operating budget. The Plan is
developed in close coordination with Chesterfield County, who 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 School Board elected 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 FY2015
Appropriations resolution (sections pertaining to schools only) is shown below.
FY2015 APPROPRIATIONS RESOLUTION
A RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED
REVENUES FOR FY2015 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 2014 and ending on the thirtieth day of June 2015, 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, 2014, and due December 5, 2014, be appropriated for FY2015.
School Operating Fund
Estimated Revenue:
Local Sources
$23,850,600
State
240,757,600
Federal
32,055,200
Transfer from School Operating
647,600
Transfer from School Food Service
1,000,000
Use of Reserve
1,250,000
Transfer from General Fund:
State Sales Tax
58,248,300
Local Taxes
241,010,600
Prior Year Revenue
6,883,700
Grounds Maintenance
1,831,100
Total General Fund
307,973,700
Use of Assigned Fund Balance
1,000,000
Total Revenues and Funding Sources
608,534,700
Appropriations:
Instruction
410,396,000
Administration, Attendance & Health
21,281,200
32,574,300
Operations & Maintenance
56,322,400
Technology
12,338,000
Debt Service
42,860,100
Food Service
25,155,900
Grounds Maintenance
1,831,100
Transfer to and/or Assignment for School Capital Projects
5,775,700
Total Appropriations
$608,534,700
Page 85
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) 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.
Sec. 5 All outstanding encumbrances, both operating and capital, in all county funds up to $15 million, at June 30, 2014
shall be an amendment to the adopted budget and shall be reappropriated to the 2015 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 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.
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, the County Administrator is authorized to close the grant and transfer
balances back to the funding source. The County Administrator 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.
Page 86
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) Increase general fund transfer/appropriation on December 15 by $3,000,000.
b) Increase general fund transfer/appropriation on February 15 by $3,000,000.
c) Increase general fund transfer/appropriation on May 5 by $3,000,000.
And furthermore, as the general fund appropriation includes funding for school debt service associated with an increase in
the real estate tax rate, the County Administrator shall be authorized to reserve at year end, actual collections of tax
revenue associated with the increase in the real estate tax rate for the purposes of funding school’s debt service. The
reserve will be automatically made an assignment from the general fund balance and held in the general fund. The County
Administrator is authorized to transfer funds from the reserve to the school division as is needed from year to year to cover
the increased costs of debt service in the school fund.
Sec. 16
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.
Sec. 18 The County Administrator is authorized to approve transfers among funds and capital projects as long as total net
appropriation is not increased.
Sec. 20 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) Transfers of $50,000 or less are subject to the approval of the Superintendent.
b) Transfers of $50,001 to $499,999 require the approval of the Superintendent and the School Board.
c) 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.
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 FY2015 Appropriations Resolution above.
Page 87
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:
Page 88
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 and for the fall of 2014 (FY2015), as well as comparisons to actual September 30
membership in prior years, are shown below.
FY2013
FY2014
FY2015
Change
Actual
Actual
Projected
From
Membership
Membership
Membership
FY2014
Elementary
25,788
25,977
26,203
226
Middle
13,991
13,914
13,932
18
High
18,732
18,826
18,732
(94)
TOTAL
58,511
58,717
58,867
150
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 FY2015 and comparisons to March 31 ADM in prior years are shown below.
FY2013
FY2014
FY2015
Change
Actual
Actual
Projected
From
ADM
ADM
ADM
FY2014
Elementary
25,675
25,863
26,086
223
Middle
13,926
13,853
13,870
17
High
18,647
18,743
18,648
(95)
TOTAL
58,248
58,459
58,604
145
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.
As a part of the FY2015 budget, a process was initiated for the purpose of decreasing the pupil‐to‐teacher ratio (PTR) to be better
aligned with other divisions across Virginia. For FY2015, 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.
A detailed presentation of both of these staffing allocations can be found in the Information Section.
Page 89
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):
FY2014
FY2015

Retirement (professional)
12.77%
15.56%

Retirement (non-professional)
11.48%
10.90%

1.19%
1.19%

FICA (social security)
7.65%
7.65%

Health/Dental Insurance (estimate per employee)
$5,160
$5,219
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.
Page 90
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 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.
Page 91
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 in writing to the Office of Budget for processing based upon guidelines determined
by the County Board of Supervisor 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 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 an online software application.
School/department administrators may reallocate budgeted non-position funds within their budgets through online access to the
mainframe accounting software. These intra-school/department budget reallocations are approved or denied online by the Office of
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 Budget for review, approval, and processing.
Reporting:
The School Division 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).
Page 92
Financial Section
FINANCIAL SECTION
FINANCIAL SECTION
The Financial section includes revenue and expenditure summaries, as well as FTE data, for all funds, and highlights significant
revenues and expenditures and changes therein. It also includes data supporting the approved 9-year Capital Improvement Plan.
Page 93
FINANCIAL SECTION
FUND SUMMARY – ALL FUNDS
Revenues
Source
Local
State
State Sales Tax
Federal
Transfers
Bond Refunding
Beginning Balance
State
38.2%
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
21,004,808
206,423,184
48,440,160
45,111,943
239,390,080
72,029,536
22,629,852
214,846,897
50,563,395
42,920,415
233,648,485
53,383,457
70,584,965
21,252,115
223,108,239
55,340,750
33,932,975
241,208,469
55,539,718
23,830,700
224,194,600
58,084,600
33,034,100
246,912,400
1,000,000
25,205,550
240,757,602
58,248,300
31,805,248
261,193,700
1,000,000
632,399,711
688,577,466
630,382,266
587,056,400
618,525,400
FY2014
FY2015
State Sales
Tax
9.9%
Local
4.1%
Beginning
Balance
0.2%
14,281,300
0
31,469,000
Federal
5.1%
Transfers
42.3%
Local
3.8%
1,689,850
16,563,002
163,700
-1,228,852
State Sales
Tax
9.4%
State
38.9%
Federal
5.6%
FY14 to FY15
Difference
Transfers
42.3%
Beginning
Balance
0.2%
Expenditures
Fund
Operating
FY2011
FY2012
FY2013
FY2014
FY2015
FY14 to FY15
Actuals
Actuals
Actuals
Adopted
Adopted
Difference
563,504,331
621,996,437
561,789,565
534,509,400
567,304,500
32,795,100
Grants
31,622,967
26,411,640
29,088,498
27,059,000
24,862,000
-2,197,000
Federal Food Service
30,154,437
33,281,334
33,028,095
20,711,000
21,520,900
809,900
7,117,978
6,888,055
6,476,108
4,777,000
4,838,000
61,000
632,399,711
688,577,466
630,382,266
587,056,400
618,525,400
31,469,000
Non-Federal Food Service
All Funds
Page 94
FINANCIAL SECTION
Expenditures
Appropriation Category
Description
61
62
63
64
65
68
99
FY2011
Actuals
Instruction
Food Services
Debt Service
Total All Funds
423,356,205
18,091,782
27,821,311
65,202,802
37,099,559
13,043,754
47,784,299
632,399,711
Instruction
$394.6
67.3%
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
375,362,208
18,288,017
29,391,545
115,602,551
22,035,052
28,942,530
98,955,563
688,577,466
420,640,613
19,624,749
31,691,586
60,734,664
39,288,750
13,787,957
44,613,946
630,382,266
394,641,000
21,254,000
29,618,700
59,033,700
24,876,000
14,273,000
43,360,000
587,056,400
421,113,900
21,301,800
32,616,000
59,703,000
25,975,100
14,955,500
42,860,100
618,525,400
26,472,900
47,800
2,997,300
669,300
1,099,100
682,500
-499,900
31,469,000
FY2014
($ in Millions)
Admin / Attendance
& Health
$21.3
3.6%
Debt Service
$43.4
7.4%
$29.6
5.0%
Technology Schools
$14.3
2.4%
Instruction
$421.1
68.1%
Food Services
$24.9
4.2%
Operation &
Maintenance
$59.0
10.1%
FY2015
($ in Millions)
Admin / Attendance
& Health
$21.3
3.4%
Debt Service
$42.8
6.9%
$32.6
5.3%
Technology Schools
$15.0
2.4%
Page 95
Food Services
$26.0
4.2%
Operation &
Maintenance
$59.7
9.7%
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
Page 96
Description
Classroom Instruction
Classroom Instruction - ESL
Classroom Instruction - Driver Ed
Classroom Instruction - Alt Ed
Classroom Instruction - Family Life
Classroom Instruction - Gifted
Classroom Inst - Comp Services
Classroom Instruction – Spec Ctr
Classroom Instruction - Safety Net
Retiree Health Benefits
Classroom Instruction – Det Home
Classroom Inst - Parent Res Ctr
Classroom Inst – Career Training
Classroom Inst – Online Learning
Classroom Inst - Summer School
Classroom Inst - Adult Ed
Student Support-Guidance Adm
Student Support-Guidance Ser
Student Support-Student Conduct
Student Support-Record Maint
Student Support - Soc Work Srvs
Student Support - Homebound
Staff Support - Administration
Staff Support - Mgt & Direction
Staff Support - Library Admin
Staff Support - Library Services
Staff Support - Tech Support
Staff Support - Tech Coord
Staff Support - Leadership
School Site Management
School Site Mgmt - Safety
Instruction - Budgetary Control
School Board Mgmt & Direction
Office Of Superintendent
School Board Attorney
Business & Gov’t Relations
Information Services M&D
Community Relations Internal Srvs
Human Resources - Mgmt & Dir
Human Resources - Personnel
HR - Compensation & Benefits
Human Res - Recertification
Human Resources - Wellness
Human Res - Systems
Planning Mgt & Direction
School Improvement - Census
School Improvement / Tech Supp
School Improvement / Tech
Finance - Asst Supt
Finance - Management & Budget
Finance - Finance / Payroll
Finance - Technology
Finance - Internal Auditor
Finance - Purchasing
Admin / A&H - Budgetary Control
Finance - School CIP Mgmt
Pupil Services Administration
Pupil Services Medical
Pupil Services Psychological Srvs
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
278,333,501
3,778,257
699,257
2,375,047
627,399
3,638,732
1,197,100
680,151
252,410
0
824,432
110,238
254,040
426,882
1,816,214
613,566
58,261
11,486,795
499,348
15,347
1,724,119
1,035,438
4,990,619
2,967,843
684,658
559,832
7,963,808
0
36,800
242,902
29,917,503
98,056
65,447,652
327,530
695,944
104,875
66
654,494
8,400
246,952
1,498,502
693,589
47,765
179,286
64,287
274,210
0
826,798
51,469
1,007,250
529,247
1,814,598
185,979
106,054
556,770
471,077
878,909
308,468
4,040,979
2,518,285
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
290,555,825
4,300,867
660,958
2,617,220
692,039
3,665,081
971,300
731,281
112,382
10,731,085
870,445
115,635
248,428
565,872
1,904,977
365,399
166,817
12,767,563
544,127
7,860
1,827,032
1,070,889
6,091,963
3,472,414
1,106,298
496,710
8,849,967
0
442,176
69,357
33,262,254
0
5,356,779
347,331
701,553
184,718
0
849,240
21,000
280,150
1,723,947
799,469
10,000
378,284
70,831
196,114
0
1,098,034
0
1,090,311
585,031
1,971,097
205,961
93,200
652,022
873,588
930,049
25,085
5,463,571
2,703,414
308,302,813
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
449,856
742,952
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
17,746,988
301,667
-1,594
-56,762
28,518
395,257
249,800
10,505
343,700
1,624,171
-63,967
5,529
10,213
243,013
-2,250
5,975
6,695
460,955
20,552
0
57,644
336,653
205,985
-98,240
230,401
10,437
289,770
81,351
23,465
2,875
1,324,043
0
2,679,551
102,525
41,399
6,562
0
34,482
45,000
11,802
55,071
23,947
0
-243,769
2,914
681
0
36,549
0
-116,268
36,888
66,464
8,625
1,200
26,709
-387,065
38,503
91,000
-2,807
167,388
FINANCIAL SECTION
Function
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
63100
63200
63400
63900
64100
64220
64221
64222
64224
64226
64230
64240
64241
64242
64243
64244
64245
64246
64247
64248
Pupil Transportation - Admin
Pupil Trans - Vehicle Operations
Pupil Trans - Vehicle Maintenance
Pupil Trans - Budget Control
O & M Administration
O & M Building Services
O & M Build Srvs Supervisor Srv
O & M Build Srvs Trades
O & M Bldg Srvs Rental
O & M Bldg Rental 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
1,193,872
17,722,878
8,427,792
476,769
1,217,176
18,824,377
425,855
2,019,100
257,642
69,422
12,257,511
5,027,750
1,044,217
417,488
210,681
474,878
102,840
227,916
400,936
267,448
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
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
1,201,154
18,151,068
9,858,624
407,854
1,489,222
22,778,670
492,228
2,178,118
0
0
13,531,470
5,314,236
1,147,368
424,458
230,255
486,891
94,517
277,886
417,101
338,451
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
-97,386
3,249,739
-349,192
194,139
52,525
-1,010,503
-7,523
46,680
0
0
116,554
-334,369
17,169
6,284
3,405
5,891
1,392
3,581
6,171
4,460
64249
64250
64252
64253
64254
64255
64256
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
O & M Maint - Signs & Cabinets
O & M Maint - Roofing
O & M Maint - Mobile Classroom
O & M Maint - Locksmith
O & M Maint - Fire / Shop Equip
O & M Maint - Painting
O & M Maint - Welding
O & M Maint - Pest Control
O & M Maint - Asbestos
O & M Maint - Glass Repair
O & M Maint - Masonry
O & M Maint - AV Equip Repair
O & M Maint - Office Mach Repair
O & M Maint - Small Motor Repair
O & M - Vehicle Maintenance
O & M - Equipment Operating
O & M - Environmental Health
O & M - Grounds
O & M - Vehicle Services
O & M - Security Services
O & M - Warehouse Services
O & M - Warehouse Operations
O & M - Postal Operations
O & M - Budgetary Control
FS - Fed Operating Mgmt
FS - Fed Cafeteria Operations
Non - Fed Food Ser Operating
Food Service Vending
Non - Fed FS Vending
Classroom Technology
Classroom Inst - Technology
Technology Inst Support
Technology Administration
Food Service - Technology
Debt Service
Total All Funds
59,850
203,356
154,395
142,939
263,175
187,841
0
93,903
59,224
137,731
54,167
345,851
379,042
50,238
54,732
327,531
173,557
1,950,057
1,218,064
0
263,740
911,525
779,050
14,147,596
856,571
28,928,674
6,602,836
196,336
515,142
3,339,645
802,406
5,552,933
3,175,915
172,856
47,784,299
632,399,711
61,110
221,887
167,967
147,736
199,164
190,246
0
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
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
688,577,466
63,039
227,235
178,415
181,785
191,888
200,197
0
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
630,382,266
63,178
222,716
180,090
218,551
268,853
196,720
0
98,846
58,421
185,394
57,147
307,859
456,601
52,175
56,880
422,341
295,237
1,854,400
1,458,527
579,921
256,750
991,969
792,577
757,676
1,147,250
18,367,076
4,320,070
584,674
456,930
2,189,532
907,752
7,367,296
3,196,420
612,000
43,360,000
587,056,400
64,113
226,007
182,738
221,388
269,508
199,617
0
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
618,525,400
935
3,291
2,648
2,837
655
2,897
0
1,458
865
2,122
847
-8,459
6,750
770
839
5,887
7,497
-13,300
-88,520
65,371
-200,000
-425,973
5,742
2,382,424
8,403
924,298
101,563
105,399
-40,563
-117,200
48,533
489,713
489,654
-228,200
-499,900
31,469,000
Page 97
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
511810
511820
511910
511920
511930
511998
511
Board Member
Superintendent
Director FT
Asst Director FT
Supervisor FT
Tech Database Admin FT
Other Admin Staff FT
Teacher FT
Librarian FT
Guidance Counselor FT
Inst Specialist FT
Principal FT
Assistant Principal FT
Admin Asst FT
Other Inst Staff FT
Technology Integrator FT
Other Professional FT
Nurse FT
Psychologist FT
Ed Diagnostician FT
Ed Liaisons FT
Occupational Phys Therapy FT
Social Worker FT
System Analyst Programmer FT
Accountant Auditor FT
Security Guard FT
Home Family Educator FT
Center Based Educator FT
Hearing Impaired Interpreter FT
Clerical FT
Inst Aide FT
Tech Resource Asst FT
Clinic Aide FT
Printer FT
Trades Crafts FT
Bus Driver FT
Equipment Operator FT
Custodian FT
Warehouse FT
Food Svc Manager FT
Other Salaries Nonexempt
Salaries/Wages - Regular
512000
512500
512510
512580
512610
512650
512810
512820
512910
512920
512930
512940
512
Salaries And Wages Overtime
Clerical Overtime
Inst Aide Overtime
Printer Overtime
Trades Crafts Overtime
Trades Asst Overtime
Bus Driver Overtime
Equipment Operator Overtime
Custodian Overtime
Warehouse Overtime
Food Svc Manager Overtime
Food Svc Worker Overtime
Salaries/Wages - Overtime
513000
513150
Salaries And Wages PT
Director PT
Page 98
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
85,084
193,130
409,560
1,901,086
1,631,893
1,316,331
180,349
659,638
174,096,384
4,762,062
8,012,543
1,872,407
4,663,010
6,480,610
1,144,221
1,069,547
1,945,032
2,011,918
304,753
1,781,958
538,516
1,333,781
1,160,716
1,169,009
2,716,595
396,687
753,454
79,366
269,602
550,157
10,438,328
13,005,480
510,141
970,570
144,883
5,468,287
9,338,875
359,338
9,670,304
622,519
1,821,183
350
275,839,657
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
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
9,581,947
414,492
9,995,474
673,014
1,794,185
17,900
285,216,406
83,778
224,259
483,073
2,294,686
2,000,745
1,766,994
195,492
919,603
193,092,274
5,236,036
8,864,808
2,426,094
5,817,913
6,953,220
1,452,395
1,374,077
2,084,374
2,639,758
381,320
1,999,554
680,484
1,363,009
1,225,900
1,327,300
3,349,420
534,450
901,099
114,431
131,297
600,440
12,096,265
14,647,841
578,451
1,111,393
157,048
6,339,190
10,471,502
480,596
11,413,117
727,265
2,004,132
0
310,545,083
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
10,748,236
489,649
10,239,851
447,980
2,209,806
0
319,507,437
1303
5,624
-8,992
-74,941
-78,501
-29,051
3,926
-28,761
8,623,520
76,027
146,463
195,049
124,226
76,579
112,633
26,245
14,426
165,329
19,775
81,883
12,588
32,177
-76,780
12,680
105,974
55,848
40,564
-114,431
-25,948
11,457
121,135
106,029
19,947
40,199
3,153
126,090
276,734
9,053
-1,173,266
-279,285
205,674
0
8,962,354
2,819,665
4,012
0
0
0
0
7,851
0
0
0
5,332
0
2,836,860
2,986,508
2,665
75
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
9,310
248
3,163,720
200,400
8,207
273,500
2,920
557,509
19,600
1,062,796
75,460
1,133,687
12,740
9,050
0
3,355,869
192,600
9,207
600,243
2,920
557,509
19,600
1,367,195
75,460
1,133,687
12,740
9,725
250
3,981,136
-7,800
1,000
326,743
0
0
0
304,399
0
0
0
675
250
625,267
0
62,298
0
68,028
0
66,262
0
0
47,100
0
47,100
0
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
Teacher PT
Librarian PT
Guidance Counselor PT
Administrative Assistant PT
Other Professional PT
Nurse PT
Psychologist PT
Ed Diagnostician PT
Occupational Phys Therapy PT
Social Worker PT
System Analyst Programmer PT
Security Guard PT
Hearing Impaired 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
2,282,458
34,528
117,915
54,744
60,806
0
54,445
0
69,639
41,100
43,102
43,631
14,450
15,843
27,184
0
39,565
134,460
13,929
2,058,633
5,168,729
2,336,411
25,324
187,961
0
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
2,344,240
48,429
155,956
0
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
2,942,295
43,135
181,645
59,554
63,318
80,972
0
0
71,884
0
44,435
0
32,338
16,784
59,625
0
40,779
152,267
15,500
2,676,805
6,481,336
2,307,319
35,492
129,904
0
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
-634,976
-7,643
-51,741
-59,554
1,261
381
0
0
94,661
0
874
0
324
237
2,115
0
-7,573
6,908
9,750
62,574
-535,302
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
Asst Superintendent, Temp
Director Temp
Asst Director Temp
Other Administrative Temp
Teacher Temp
Librarian Temp
Guidance Counselor Temp
Instruct Specialist Temporary
Principal Temp
Asst Principal Temp
Admin Asst Temp
Other Instructional Temp
Other Professional Temp
Nurse Temp
Psychologist Temporary
OT / PT Temporary
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
43,850
5,623
91,130
4,040,088
49,822
85,560
58,175
4,865
277,535
6,477
0
135,259
0
0
0
0
32,824
0
0
197,480
154,951
0
5,557
45,352
134,511
116,532
39,496
27,770
64,975
29,627
342,134
5,989,596
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
51,140
0
0
3,585,536
40,000
0
70,000
0
262,500
0
0
98,066
65,000
0
0
0
37,535
0
0
160,319
184,409
0
6,000
44,394
121,485
115,000
45,140
29,500
63,600
25,000
402,423
5,407,046
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
-1
0
0
1,389,991
0
0
5,000
0
-12,500
0
0
858
0
0
0
0
0
0
13,000
985
13,134
0
0
0
149,715
34,268
0
6,700
-2,600
5,000
14,750
1,618,300
515210
515220
515335
515420
515471
Teacher Sub
Librarian Sub
Liaison Sub
Security Guard Sub
Center Based Edu Sub
4,299,781
36,169
0
2,941
10,682
4,232,965
32,567
3,312
9,078
22,409
4,472,871
41,715
0
11,803
20,521
4,170,922
0
0
0
0
4,601,308
0
0
0
0
430,386
0
0
0
0
Object
Description
513210
513220
513230
513280
513300
513310
513320
513333
513336
513340
513350
513420
513480
513510
513560
513580
513610
513910
513930
513940
513
Page 99
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
Inst Aide Sub
Tech Resource Asst Sub
Clinical Aide Sub
Bus Driver Sub
Custodian Sub
Food Svc Worker Sub
Salaries/Wages - Substitutes
248,191
30,079
40,409
591,876
284,766
133,076
5,677,972
315,681
30,149
25,192
522,272
269,952
174,609
5,638,185
299,761
39,216
44,534
562,511
284,063
179,603
5,956,597
10,200
0
0
296,411
287,065
175,200
4,939,798
101,100
0
0
562,512
287,065
195,900
5,747,885
90,900
0
0
266,101
0
20,700
808,087
516210
516211
516930
516999
516
Teacher Academic Supplement
Teacher Athletic Supplement
Food Svc Manager Supplement
Other Salaries Supplement
Supplements
648,908
1,231,521
16,516
2,461,280
4,358,225
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
718,223
1,372,430
37,900
2,344,293
4,472,846
726,073
1,747,430
34,300
1,362,060
3,869,863
7,850
375,000
-3,600
-982,233
-602,983
517120
517130
517150
517160
517170
517190
517210
517220
517230
517250
517260
517270
517280
517290
517295
517300
517320
517333
517336
517340
517350
517370
517420
517471
517500
517510
517570
517610
517810
517820
517910
517920
517930
517
Superintendent SRP
Asst 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
Admin Asst SRP
Other Inst Staff SRP
Technology Integrator SRP
Other Professional SRP
Psychologist SRP
Edu Diagnostician SRP
Occupational Phys Therapy SRP
Social Worker SRP
System Analyst Programmer SRP
Accountant Auditor SRP
Security Guards SRP
Center Based Edu SRP
Clerical SRP
Inst Aide SRP
Clinical Aide SRP
Trades Crafts SRP
Bus Driver SRP
Equipment Operator SRP
Custodian SRP
Warehouse SRP
Food Svc Manager SRP
Salaries/Wages - SRP
37,773
55,488
67,134
40,894
95,309
19,903
2,022,119
53,467
91,937
88,525
333,617
37,831
15,746
28,812
95,624
62,650
81,161
18,472
0
55,363
155,012
32,244
0
0
270,439
91,985
16,494
92,329
48,213
10,150
150,773
33,700
0
4,203,163
37,773
0
38,205
0
0
0
983,257
107,004
0
29,957
103,221
70,899
0
0
11,325
0
798
15,166
14,989
31,215
43,828
0
10,221
10,150
154,860
39,331
16,494
56,805
40,158
0
81,199
0
0
1,896,853
37,773
0
0
0
17,000
26,056
1,095,491
72,811
27,182
26,380
51,233
0
0
0
36,513
0
0
0
0
10,150
0
0
0
0
71,126
25,692
0
16,890
50,750
0
63,382
0
19,031
1,647,461
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
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 Package
Salary Lapse
Other Salaries
Other Salaries
31,051
1,336,852
954,549
58,919
0
0
0
2,381,372
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
5,000
458,000
561,750
374,200
20,000
-5,068,289
0
-3,649,339
0
432,500
540,000
404,200
20,000
-5,204,001
0
-3,807,301
-5,000
-25,500
-21,750
30,000
0
-135,712
0
-157,962
51
Personal Services
306,455,573
308,924,129
313,615,487
331,552,639
342,270,400
10,717,761
Object
Description
515510
515560
515570
515810
515910
515940
515
Page 100
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
FICA Expense
Social Security
21,874,400
21,874,400
22,051,286
22,051,286
22,332,646
22,332,646
24,949,079
24,949,079
25,806,054
25,806,054
856,975
856,975
522100
522111
522140
522200
522
VRS Retirement
VRS Retiree Healthcare Credit
VRS Retirement Actuarial
Supplemental Retirement
Retirement
25,993,842
1,422,850
5,081
14,769,415
42,191,188
32,024,488
1,506,768
1,252
8,263,270
41,795,778
44,016,778
2,875,720
0
7,961,072
54,853,570
39,264,782
0
0
2,500,000
41,764,782
48,367,954
3,000
0
2,500,000
50,870,954
9,103,172
3,000
0
0
9,106,172
523010
523040
523070
523091
523092
523910
523
Anthem Ins Active
Healthkeepers
Dental Ins Active
Medicare Part D Expense
Medicare Ins Expense
Health Insurance Reimb
Health Premiums
0
41,110,208
1,618,014
16,520
3,263,935
66,153
46,074,829
0
42,220,143
1,289,587
13,983
3,727,912
78,545
47,330,170
0
44,257,029
1,313,798
695
4,244,008
116,965
49,932,495
0
44,011,401
0
0
4,000,000
0
48,011,401
5,849,736
38,435,707
932,347
0
5,200,000
0
50,417,790
5,849,736
-5,575,694
932,347
0
1,200,000
0
2,406,389
524100
524200
524
VRS Group Life Insurance
Other Employee Benefits
769,485
28,500
797,985
774,802
28,500
803,302
3,399,201
40,000
3,439,201
3,694,322
40,000
3,734,322
3,801,660
40,000
3,841,660
107,338
0
107,338
526002
526
State Unemployment Ins VEC
Unemployment Insurance
304,251
304,251
104,283
104,283
90,443
90,443
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
487,811
2,599,417
39,837
0
3,127,066
525,700
2,864,903
27,970
0
3,418,573
603,622
3,333,261
70,235
0
4,007,119
18,000
181,500
500
1,630,000
1,830,000
135,000
329,061
8,500
3,609,900
4,082,461
117,000
147,561
8,000
1,979,900
2,252,461
528200
528300
528400
528500
528
Education Tuition Assist
Car Allowances
Required Medical Exams
Other Post Employment Benefits
Other Benefits
0
58,250
35,253
816,801
910,304
0
12,500
40,597
0
53,097
0
12,500
44,590
889,450
946,540
0
12,500
50,000
1,000,000
1,062,500
0
12,500
50,000
1,000,000
1,062,500
0
0
0
0
0
52
Employee Benefits
115,280,022
115,556,490
135,602,013
121,477,084
136,206,419
14,729,335
531100
531125
531127
531200
531300
531307
531308
531401
531500
531700
531701
531999
531
Professional Health Svcs
Assessment / Evaluation Services
Developmental Services
Accounting Auditing Finance
Mgmt Consulting Svcs
Professional Inservice Training
Professional Education Svcs
Architectural Svcs
Legal Svcs
Tech Svcs
Tech Support Svcs
Other Professional Svcs
Professional Services
513,076
0
9,366
110,000
58,374
200
278,909
14,997
180,163
102,788
0
1,095,528
2,363,401
880,150
0
-4,476
110,000
57,359
0
349,992
0
98,703
178,439
0
930,629
2,600,796
890,330
0
408
89,000
56,521
0
244,680
0
178,690
44,316
26,206
575,581
2,105,731
714,900
0
0
113,200
42,670
0
353,923
0
227,210
187,816
20,000
335,660
1,995,379
716,614
90,000
0
115,300
19,658
0
315,938
0
224,210
195,006
20,000
170,932
1,867,658
1,714
90,000
0
2,100
-23,012
0
-37,985
0
-3,000
7,190
0
-164,728
-127,721
533100
533102
533103
533105
533112
533131
533151
Repair Maint
Bldg Repair Maint
Communication Equip Repair
Computer Equip Repair Maint
Electrical Equip Repair Maint
HVAC Repair Maint
Painting Repair Maint
0
1,029
0
0
0
0
0
7,850
60,364
583
0
0
919
0
0
21,769
0
0
1,490
1,507
3,888
0
0
0
0
0
1,000
0
0
0
0
210,000
0
1,800
0
0
0
0
210,000
0
800
0
Object
Description
521000
521
Page 101
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
57,782
477
0
0
0
1,395
2,945,914
3,006,597
50,459
0
170
0
0
1,395
2,985,927
3,107,665
24,975
0
1,783
286
21,455
38,995
3,336,762
3,452,909
58,870
0
0
0
0
1,435
3,421,504
3,482,809
58,500
0
1,300
350
0
39,035
3,012,982
3,323,967
-370
0
1,300
350
0
37,600
-408,522
-158,842
Transportation Svcs
Transportation Services
8,867
8,867
4,766
4,766
0
0
4,700
4,700
0
0
-4,700
-4,700
535000
535
Printing And Binding Svcs
Printing & Binding
165,414
165,414
120,211
120,211
128,033
128,033
154,914
154,914
167,929
167,929
13,015
13,015
536001
536002
536
Media Advertising
Other Advertising
Advertising
58,371
0
58,371
35,285
1,170
36,455
42,835
0
42,835
32,500
2,200
34,700
24,350
0
24,350
-8,150
-2,200
-10,350
537000
537
Laundry And Dry Cleaning Svcs
Laundry & Dry Cleaning
593
593
456
456
560
560
5,000
5,000
650
650
-4,350
-4,350
538100
538300
538
Tuition Paid Division Instate
Tuition Paid Private Schools
Services from Other Gov’t
2,600,371
54,696
2,655,067
2,605,032
4,460
2,609,492
2,516,605
32,760
2,549,365
2,484,096
30,000
2,514,096
2,484,031
30,000
2,514,031
-65
0
-65
539002
539008
539010
539012
539016
539020
539030
539040
539090
539999
539
Fingerprint Fees
Permits And Licenses
Indirect Cost Recovery
Training Svcs
Testing Svcs
Parent Involvement
Movement Of Trailers
Food Processing
Payment To Parents In Lieu Transp
Other Contractual Svcs
Contractual Services
0
12,955
335,252
18,456
18,054
67,805
45,898
539,605
7,753
2,130,483
3,176,261
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
2,500
15,000
372,654
33,560
0
8,000
70,000
517,500
0
2,255,656
3,274,870
6,500
15,000
409,900
32,010
14,000
40,800
70,000
550,000
0
4,195,812
5,334,022
4,000
0
37,246
-1,550
14,000
32,800
0
32,500
0
1,940,156
2,059,152
53
Purchased Services
11,434,571
11,514,995
11,404,073
11,466,468
13,232,607
1,766,139
541001
541
Incty IST Chgs
Data Processing
454,100
454,100
442,500
442,500
501,600
501,600
464,500
464,500
487,700
487,700
23,200
23,200
542000
542001
542002
542006
542
Incty Fleet Vehicle Operation
Incty Fleet Permanent Lease
Incty Fleet Motor Pool
Incty Fleet Fuel Sales
Fleet Services
5,221,366
1,868
3,878
3,982,245
9,209,356
5,638,458
652
19,371
4,700,268
10,358,749
5,269,047
0
9,336
4,758,956
10,037,339
5,777,159
0
0
5,119,868
10,897,027
5,466,700
0
0
5,058,700
10,525,400
-310,459
0
0
-61,168
-371,627
543000
543
Incty Purchasing Chgs
Central Purchasing
530,900
530,900
530,900
530,900
588,100
588,100
608,800
608,800
632,900
632,900
24,100
24,100
544000
544
Incty Print Shop Chgs
Central Printing
272,134
272,134
314,351
314,351
287,670
287,670
396,220
396,220
351,586
351,586
-44,634
-44,634
545000
545010
545
Incty Risk Mgmt Chgs
Incty Risk Mgmt Self Ins
Risk Management
0
3,705,700
3,705,700
0
3,758,800
3,758,800
0
3,551,900
3,551,900
4,039,483
65,493
4,104,976
3,243,889
883,089
4,126,978
-795,594
817,596
22,002
Object
Description
533199
533205
533211
533231
533248
533275
533299
533
Other Repair Maint
Computer Annual Maint 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
Page 102
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
151,968
1,210,867
54,211
604,500
0
15
2,202,400
36,500
1,938,700
7,820
0
1,967,274
29,404
22,866
182,532
8,409,055
130,996
1,316,171
42,384
604,500
0
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
0
2,812,700
22,700
1,818,800
0
0
1,926,600
29,267
63,353
209,268
9,242,434
86,025
1,754,300
51,650
617,950
93,200
0
2,736,100
51,300
1,844,400
4,000
0
2,045,500
29,600
27,700
200,000
9,541,725
207,765
1,679,000
38,660
618,000
94,400
0
2,606,500
52,300
1,831,100
0
57,400
2,157,600
29,800
46,250
191,944
9,610,719
121,740
-75,300
-12,990
50
1,200
0
-129,600
1,000
-13,300
-4,000
57,400
112,100
200
18,550
-8,056
68,994
Internal Services
22,581,246
23,691,373
24,209,043
26,013,248
25,735,283
-277,965
551100
551210
551211
551220
551310
551320
551
Electric Service
Heating Natural Gas
Heating Gas
Heating Propane
Water Services
Sewer Services
Utilities
8,464,911
1,316,371
18,743
312,896
307,531
359,393
10,779,845
8,986,425
908,036
10,487
266,561
306,123
348,494
10,826,125
9,179,712
1,103,656
16,524
240,943
311,944
346,752
11,199,531
9,766,450
1,677,598
19,000
355,000
312,500
365,000
12,495,548
9,818,250
1,698,973
19,000
325,000
319,350
371,850
12,552,423
51,800
21,375
0
-30,000
6,850
6,850
56,875
552100
552200
552300
552320
552330
552340
552350
552
Postal Services
Private Courier Charges
Telecommunications
Wireless Phone Svc Charges
Other Local Telephone Service
Data Lines
Long Distance Telephone Chg
Communications
679,424
865
812,456
138,629
29,543
510,099
145
2,171,161
634,228
1,702
961,791
149,924
29,316
474,447
0
2,251,407
604,351
693
903,832
183,555
15,461
1,127,825
0
2,835,716
729,315
2,500
838,165
175,100
29,198
1,166,400
0
2,940,678
724,194
1,000
821,160
223,250
22,548
1,266,400
0
3,058,552
-5,121
-1,500
-17,005
48,150
-6,650
100,000
0
117,874
553080
553
General Liability Premium
Insurance
29,134
29,134
29,233
29,233
27,957
27,957
29,750
29,750
29,500
29,500
-250
-250
554100
554200
554220
554
Lease Rent Equip
Bldg Rent Or Lease
Facility Rental
Leases/Rentals
92,935
1,450,033
0
1,542,968
63,769
1,378,115
5,350
1,447,234
67,267
1,588,100
7,792
1,663,160
101,000
1,454,723
5,000
1,560,723
88,000
1,273,761
7,000
1,368,761
-13,000
-180,962
2,000
-191,962
555100
555200
555320
555410
555420
555500
555600
555700
555800
555
Mileage
Education And Conferences
Lodging
Air Fares
Other Public Carriers
Registration Fees
Tolls Parking
Meals Per Diem
Misc Travel Exp
Travel
475,398
7,097
5,425
7,585
2,502
15,247
1,877
1,330
765,892
1,282,353
520,086
8,666
15,283
15,073
0
34,756
1,510
2,821
860,168
1,458,363
412,747
5,814
15,274
9,596
0
32,241
1,363
642
731,261
1,208,938
638,647
7,655
15,000
12,400
0
33,575
509
3,400
628,420
1,339,606
452,326
4,000
45,000
0
0
26,905
724
900
551,075
1,080,930
-186,321
-3,655
30,000
-12,400
0
-6,670
215
-2,500
-77,345
-258,676
556000
556
Contrib To Other Entities
Contributions to Other Entity
1,025,000
1,025,000
758,161
758,161
0
0
5,000
5,000
5,000
5,000
0
0
558100
Dues Association Membership
191,825
232,664
199,305
221,511
199,190
-22,321
Object
Description
546010
546030
546031
546100
546110
546250
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 Chesterfield Univ
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
54
Page 103
FINANCIAL SECTION
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
558300
558610
558940
558
Refunds
Other Chgs And Services
Business Meals
Miscellaneous Charges
0
2,404
4,930
199,159
0
2,384
0
235,048
46,399
1,846
0
247,550
0
4,600
0
226,111
0
4,000
0
203,190
0
-600
0
-22,921
559100
559
Other Fees And Charges
Miscellaneous Fees and Charges
256,479
256,479
273,039
273,039
267,764
267,764
284,300
284,300
288,600
288,600
4,300
4,300
55
Other Charges
17,286,099
17,278,611
17,450,615
18,881,716
18,586,956
-294,760
560010
560011
560012
560013
560014
560020
560021
560023
560030
560040
560041
560042
560053
560070
560081
560091
560110
560111
560120
560121
560122
560132
560133
560134
560139
560140
560141
560142
560143
560147
560149
560150
560160
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
Vehicle Fuel
Tires And Tubes
Uniforms
Footware
Books Subscriptions
Printing Supplies
Library Books
Recreational Supplies
Inst Supplies
Audio Visual Supplies
Library Supplies
Other Operating Supplies
Exp Software
Photographic Supplies
Safety Supplies
Electronic Equip Supplies
Chemicals
Merchandise For Resale
Textbooks
Supplies
429,537
0
0
1,014
244
3,628
6,916,412
1,025,821
10,667
6,155
0
56,207
1,133,709
2,303,223
50
33,907
151,411
6,371
839,729
0
0
72
4,074,099
47,733
393
979,342
1,016,517
0
0
0
0
220,055
1,169,558
20,425,852
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
155,212
4,252
1,028,323
0
58
0
3,494,201
53,804
0
1,144,169
1,066,251
145
986
340
4,593
258,365
1,025,550
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
145,258
5,600
866,233
68
14
591
3,360,264
42,389
0
1,175,700
884,464
0
0
0
0
280,249
1,551,237
21,262,658
440,649
0
50
0
8,000
5,500
8,187,435
1,150,000
10,000
0
0
33,321
1,485,020
3,237,685
0
50,000
190,250
8,250
678,872
0
0
1,000
3,301,951
42,485
0
1,639,944
1,046,490
0
0
0
6,000
200,000
1,175,907
22,898,809
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
185,250
5,900
699,501
0
0
0
3,776,465
40,127
0
2,029,360
988,368
0
0
0
0
0
919,668
22,931,409
-25,927
0
-50
0
2,000
-2,000
431,190
0
0
0
0
10,995
-385,013
-352,085
0
0
-5,000
-2,350
20,629
0
0
-1,000
474,514
-2,358
0
389,416
-58,122
0
0
0
-6,000
-200,000
-256,239
32,600
561002
561010
561020
561021
561040
561070
561080
561160
561
Exp Site Improvement
Exp Mach And Equip
Exp Furniture And Equip Rpl
Exp Office Equip Rpl
Exp Telecom Equip Rpl
Exp Computer Equip Rpl
Exp Education Equip Rpl
Exp Audio Visual Equip Rpl
Expendable Equip Replacement
0
26,757
133,102
0
1,728
37,967
149,195
6,702
355,451
0
42,328
229,636
15,608
4,263
38,081
436,439
7,630
773,984
70,320
17,787
203,459
31
1,858
4,003,110
22,705
1,102
4,320,372
0
45,000
20,845
15,000
6,500
91,650
632,968
6,000
817,963
70,000
45,000
18,200
0
0
153,000
193,618
1,000
480,818
70,000
0
-2,645
-15,000
-6,500
61,350
-439,350
-5,000
-337,145
562020
562021
562030
562070
562080
Exp Furniture And Equip Add
Exp Office Equip Add
Exp Radio Equip Add
Exp Computer Equip Add
Exp Education Equip Add
104,696
4,998
10,455
3,993,110
703,936
219,703
3,269
1,723
2,220,586
327,833
61,216
0
0
2,727,032
217,569
167,650
0
1,370
727,954
669,773
183,160
0
500
816,292
571,580
15,510
0
-870
88,338
-98,193
Page 104
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
332,512
5,149,709
126,166
2,899,280
138,390
3,144,207
74,025
1,640,772
91,176
1,662,708
17,151
21,936
10,356
10,356
103
103
2,520
2,520
0
0
0
0
0
0
Fund Balance Funded
Fund Balance Unfunded
Unallocated Appropriation
67,184,822
0
67,184,822
73,985,136
0
73,985,136
40,494,470
0
40,494,470
2,140,052
0
2,140,052
2,747,655
586,500
3,334,155
607,603
586,500
1,194,103
56
Materials & Supplies
93,126,189
98,089,298
69,224,227
27,497,596
28,409,090
911,494
570000
570
Pmt To Joint Operations
Joint Payments
1,158,683
1,158,683
1,158,683
1,158,683
1,084,913
1,084,913
1,084,950
1,084,950
1,113,785
1,113,785
28,835
28,835
57
Joint Operation Payments
1,158,683
1,158,683
1,084,913
1,084,950
1,113,785
28,835
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 Passenger Vehicle Rpl
Capital Computer Equip Rpl
Capital Education Equip Rpl
Capital Bus Rpl
Capital Equipment Replacement
0
0
0
0
128,475
0
0
83,866
212,341
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
0
0
0
0
100,000
0
608,000
0
708,000
0
0
0
0
78,000
250,000
650,000
2,000,000
2,978,000
0
0
0
0
-22,000
250,000
42,000
2,000,000
2,270,000
582010
582020
582021
582050
582070
582075
582080
582091
582160
582
Capital Mach And Equip Add
Capital Furniture Fixture Add
Capital Office Equip Add
Capital Passenger Vehicle Add
Capital Computer Equip Add
Capital Software Add
Capital Educational Equip Add
Capital Bus Add
Capital AV Equipment Add
Capital Equipment Additional
376,024
0
0
12,471
180,198
122,250
405,773
419,330
0
1,516,046
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
105,000
0
0
0
126,160
0
86,239
0
0
317,399
105,000
0
0
0
53,160
113,000
86,300
0
0
357,460
0
0
0
0
-73,000
113,000
61
0
0
40,061
583111
583
Site Improvements
Site Improvements
0
0
48,908
48,908
0
0
0
0
0
0
0
0
584121
584
Bldg Improvements
Capital Other
1,214,768
1,214,768
190,021
190,021
15,823
15,823
50,000
50,000
350,000
350,000
300,000
300,000
58
Capital Outlay
2,943,155
2,563,258
4,657,203
1,075,399
3,685,460
2,610,061
591100
591160
591200
591260
591300
591500
591900
591
Bond Principal
Lease Purchase Principal
Bond Interest
Lease Purchase Interest
Issuance Costs
Arbitrage Exp
Other Debt Exp
Debt
30,493,990
360,139
16,547,313
69,467
101,981
247,938
10,411
47,831,237
29,311,806
314,000
15,729,679
56,183
432,315
0
6,452
45,850,434
29,476,932
314,000
14,655,976
48,224
111,897
0
6,918
44,613,946
28,343,136
314,000
14,618,484
33,902
30,478
0
20,000
43,360,000
28,163,831
314,000
14,141,342
21,595
199,332
0
20,000
42,860,100
-179,305
0
-477,142
-12,307
168,854
0
0
-499,900
59
Debt Services
47,831,237
45,850,434
44,613,946
43,360,000
42,860,100
-499,900
Object
Description
562160
562
Exp Audio Visual Equip Add
Expendable Equip Additional
563000
563
Inventory Purchases
Inventory Purchases
564010
564020
564
Page 105
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
0
1,197,100
1,197,100
181,657
921,100
1,102,757
0
921,100
921,100
0
971,300
971,300
0
1,221,100
1,221,100
0
249,800
249,800
Transfer to School Special Rev Fund
Transfer to School CIP Fund
Transfer to School Grants / CIP
756,123
12,349,715
13,105,838
601,344
9,140,966
9,742,309
531,852
7,067,793
7,599,646
652,800
3,023,200
3,676,000
647,600
4,556,600
5,204,200
-5,200
1,533,400
1,528,200
61
Transfers
14,302,938
10,845,066
8,520,746
4,647,300
6,425,300
1,778,000
671000
671
Payment To Ref Bond Escrow Agt
Other Bond Expenses
0
0
53,105,128
53,105,128
0
0
0
0
0
0
0
0
67
Bonds
0
53,105,128
0
0
0
0
632,399,711
688,577,466
630,382,266
587,056,400
618,525,400
31,469,000
Object
Description
613100
613300
613
Transfer to County
Transfer to Comp Services Fund
Transfer to Other Funds
618200
618800
618
Total All Funds
Page 106
FINANCIAL SECTION
OPERATING FUND SUMMARY
Revenues
FY2011
Actuals
Source
Local
State
State Sales Tax
Federal
Transfers
Bond Refunding
Beginning Balance
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
7,663,940
203,165,219
48,440,160
10,127,632
238,633,957
55,473,423
9,113,729
213,159,297
50,563,395
10,869,285
233,047,141
53,383,457
51,860,132
8,101,740
219,814,112
55,340,750
394,526
240,676,617
37,461,820
7,349,750
221,433,408
58,084,600
382,042
246,259,600
1,000,000
8,899,700
238,220,400
58,248,300
390,000
260,546,100
1,000,000
1,549,950
16,786,992
163,700
7,958
14,286,500
563,504,331
621,996,437
561,789,565
534,509,400
567,304,500
32,795,100
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
396,183,724
17,378,219
27,383,381
65,202,802
9,571,906
47,784,299
563,504,331
351,188,879
17,844,305
29,116,150
115,602,551
9,288,990
98,955,563
621,996,437
395,166,447
18,923,434
31,576,841
60,734,664
10,774,233
44,613,946
561,789,565
370,439,950
20,553,850
29,603,700
59,033,700
11,518,200
43,360,000
534,509,400
398,887,350
20,706,950
32,601,000
59,703,000
12,546,100
42,860,100
567,304,500
28,447,400
153,100
2,997,300
669,300
1,027,900
-499,900
32,795,100
0
Expenditures by Appropriation Category
Description
61
62
63
64
68
99
Instruction
Debt Service
Total Operating Fund
Instruction
$370.4
69.4%
FY2014
($ in millions)
Admin /
Attendance &
Health
$20.6
3.8%
Debt Service
$43.5
8.1%
Pupil
Transportation
$29.6
5.5%
Technology Schools
$11.5
2.2%
Instruction
$398.9
70.3%
Operation &
Maintenance
$59.0
11.0%
FY2015
($ in millions)
Admin /
Attendance &
Health
$20.7
3.7%
Debt Service
$42.9
7.6%
Technology Schools
$12.5
2.2%
Page 107
Operation &
Maintenance
$59.7
10.5%
Pupil
Transportation
$32.6
5.7%
FINANCIAL SECTION
EXPENDITURES BY FUNCTION – OPERATING FUND
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
Page 108
Description
Classroom Instr - ESL
Classroom Instr - Driver Ed
Classroom Instr - Alternative Ed
Classroom Instr -Family Life
Classroom Instr - Gifted
Classroom Inst - Comp Services
Classroom Inst - Specialty Center
Classroom Inst - Safety Net
Retiree Health Benefits
Classroom Inst - Detention Home
Classroom Inst - Parent Res Cnt
Classroom Inst - Career Training
Classroom Inst - Online Learning
Classroom Inst - Summer School
Classroom Inst - Adult Education
Student Support - Guidance Adm
Student Support - Guidance Ser
Student Support - Student Conduct
Student Support - Record Maint
Student Support - Soc Worker Ser
Student Support - Homebound
Staff Support - Mgmt & Direction
Staff Support - Library Admin
Staff Support - Library Services
Staff Support - Tech Support
Staff Support - Technology Coord
Staff Support - Leadership
School Site Management
School Site Mgmt - Safety
Instruction - Budgetary Control
School Board Mgmt & Dir
Office Of Superintendent
School Board Attorney
Business & Gov’t Relations
Information Services M&D
Community Relations Internal Srvs
Human Resources - Mgmt & Dir
Human Resources - Personnel
HR - Compensation & Benefits
Human Res - Recertification
Human Resources - Wellness
Human Resources - Systems
Planning Mgmt & Direction
School Improvement - Census
School Improvement / Tech Support
School Improvement / Tech
Finance - Asst Supt
Finance - Management & Budget
Finance - Finance / Payroll
Finance - Technology
Fin - Internal Auditor
Finance - Purchasing
Admin / A&H - Budgetary Control
Fin - School CIP Management
Pupil Services Administration
Pupil Services Psychological Srvs
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
Difference
254,741,782
3,778,257
699,257
2,375,047
627,399
3,638,732
1,197,100
680,151
252,410
0
824,432
110,238
254,040
426,882
1,816,214
613,566
58,261
9,921,065
499,348
15,347
1,597,194
1,035,438
3,102,512
2,967,843
684,658
559,832
7,963,808
0
36,800
242,902
29,917,503
98,056
65,447,652
327,530
695,944
104,875
66
654,494
8,400
246,952
1,498,502
693,589
47,765
179,286
64,287
274,210
0
826,798
51,469
525,903
529,247
1,814,598
185,979
106,054
556,770
471,077
878,909
308,468
4,040,979
2,286,070
262,604,792
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
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
268,643,829
4,300,867
660,958
2,617,220
692,039
3,665,081
971,300
731,281
112,382
10,731,085
870,445
115,635
248,428
565,872
1,904,977
365,399
166,817
12,767,563
544,127
7,860
1,827,032
1,070,889
4,002,909
3,272,414
1,106,298
496,710
8,849,967
0
442,176
69,357
33,262,254
0
5,356,779
347,331
701,553
184,718
0
849,240
21,000
280,150
1,723,947
799,469
10,000
378,284
70,831
196,114
0
1,098,034
0
390,161
585,031
1,971,097
205,961
93,200
652,022
873,588
930,049
25,085
5,463,571
2,703,414
287,635,549
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
449,856
742,952
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
18,991,720
301,667
-1,594
-56,762
28,518
395,257
249,800
10,505
343,700
1,624,171
-63,967
5,529
10,213
243,013
-2,250
5,975
6,695
460,955
20,552
0
57,644
336,653
840,753
-3,240
230,401
10,437
289,770
81,351
23,465
2,875
1,324,043
0
2,679,551
102,525
41,399
6,562
0
34,482
45,000
11,802
55,071
23,947
0
-243,769
2,914
681
0
36,549
0
-10,968
36,888
66,464
8,625
1,200
26,709
-387,065
38,503
91,000
-2,807
167,388
FINANCIAL SECTION
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
64256
64257
64258
64259
64260
64261
64262
64263
64264
64266
64290
64320
64520
64600
64710
64730
64740
64900
68100
68142
68200
68300
95000
Page 109
Description
Pupil Transportation - Admin
Pupil Trans - Vehicle Oper
Pupil Trans - Vehicle Maint
Pupil Trans - Budget Control
O & M - Administration
O & M - Building Services
O & M - Build Serv - Supervisors
O & M - Build Serv - 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 Equip
O & M Maint - Painting
O & M Maint - Welding
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 Maint- Vehicle Maintenance
O & M Bldg Maint - Equip Operator
O & M Environmental Health
O & M Grounds
O & M Vehicle Services
O & M Security Services
Warehouse Services
O & M Warehouse Operations
O & M Postal Operations
O &M Budgetary Control
Classroom Tech Support
Instruction – Tech Resource Asst
Technology Instructional Support
Technology Administration
Debt Service
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
Difference
1,193,872
17,284,948
8,427,792
476,769
1,217,176
18,824,377
425,855
2,019,100
257,642
69,422
12,257,511
5,027,750
1,044,217
417,488
210,681
474,878
102,840
227,916
400,936
267,448
59,850
203,356
154,395
142,939
263,175
187,841
0
93,903
59,224
137,731
54,167
345,851
379,042
50,238
54,732
327,531
173,557
1,950,057
1,218,064
0
263,740
911,525
779,050
14,147,596
40,652
802,406
5,552,933
3,175,915
47,784,299
563,504,331
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
0
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
621,996,437
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
0
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
561,789,565
1,201,154
18,136,068
9,858,624
407,854
1,489,222
22,778,670
492,228
2,178,118
0
0
13,531,470
5,314,236
1,147,368
424,458
230,255
486,891
94,517
277,886
417,101
338,451
63,178
222,716
180,090
218,551
268,853
196,720
0
98,846
58,421
185,394
57,147
307,859
456,601
52,175
56,880
422,341
295,237
1,854,400
1,458,527
579,921
256,750
991,969
792,577
757,676
46,732
907,752
7,367,296
3,196,420
43,360,000
534,509,400
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
0
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
567,304,500
-97,386
3,249,739
-349,192
194,139
52,525
-1,010,503
-7,523
46,680
0
0
116,554
-334,369
17,169
6,284
3,405
5,891
1,392
3,581
6,171
4,460
935
3,291
2,648
2,837
655
2,897
0
1,458
865
2,122
847
-8,459
6,750
770
839
5,887
7,497
-13,300
-88,520
65,371
-200,000
-425,973
5,742
2,382,424
0
48,533
489,713
489,654
-499,900
32,795,100
FINANCIAL SECTION
EXPENDITURES BY OBJECT – OPERATING FUND
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
85,084
193,130
409,560
1,794,621
1,565,916
1,024,408
180,349
659,638
165,157,050
4,762,062
6,795,443
1,697,678
4,663,010
6,480,610
1,144,221
548,524
1,789,423
1,880,752
304,753
1,651,028
538,516
1,026,069
1,160,716
1,073,324
2,651,801
182,229
753,454
550,157
10,228,547
11,402,540
510,141
970,570
144,883
5,428,752
9,338,875
359,338
9,670,304
622,519
350
259,400,347
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
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
9,581,947
414,492
9,995,474
673,014
17,900
269,494,910
83,778
224,259
483,073
2,178,092
1,929,229
1,363,044
195,492
878,478
182,017,926
5,236,036
8,864,808
2,236,693
5,817,913
6,953,220
1,452,395
607,056
2,084,374
2,379,946
381,320
1,999,554
680,484
1,113,491
1,225,900
1,327,300
3,293,480
299,950
901,099
600,440
11,799,121
13,081,067
578,451
1,111,393
157,048
6,313,265
10,471,502
480,596
11,413,117
727,265
0
292,941,655
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
10,748,236
489,649
10,239,851
447,980
0
303,598,888
1,303
5,624
-8,992
-77,282
-79,937
12,781
3,926
12,364
10,269,597
76,027
146,463
191,247
124,226
76,579
112,633
11,714
14,426
170,630
19,775
81,883
12,588
27,552
-76,780
12,680
43,407
51,142
40,564
11,457
152,517
194,753
19,947
40,199
3,153
125,831
276,734
9,053
-1,173,266
-279,285
0
10,657,233
Salaries And Wages Overtime
Clerical Overtime
Inst Aide Overtime
Printer Overtime
Trades Crafts Overtime
Trades Asst Overtime
Bus Driver Overtime
Equipment Operator Overtime
Custodian Overtime
Warehouse Overtime
2,600,046
4,012
0
0
0
0
7,851
0
0
0
2,611,909
2,749,441
2,665
75
0
0
0
1,572
0
0
0
2,753,753
2,912,277
76
143
0
0
0
0
0
0
0
2,912,495
0
8,207
273,500
2,920
557,509
19,600
1,062,796
75,460
1,133,687
12,740
3,146,419
0
9,207
600,243
2,920
557,509
19,600
1,367,195
75,460
1,133,687
12,740
3,778,561
0
1,000
326,743
0
0
0
304,399
0
0
0
632,142
Salaries And Wages PT
Director PT
Teacher PT
Librarian PT
Administrative Assistant PT
Other Professional PT
0
62,298
2,135,659
34,528
110,193
54,744
60,806
0
68,028
2,316,937
25,324
187,961
0
62,022
0
66,262
2,260,587
48,429
155,956
0
62,687
0
0
2,873,457
43,135
181,645
59,554
63,318
47,100
0
2,307,319
35,492
129,904
0
64,579
47,100
0
-566,138
-7,643
-51,741
-59,554
1,261
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
511810
511820
511910
511920
511998
511
Board Member
Superintendent
Director FT
Asst Director FT
Supervisor FT
Tech Database Admin FT
Teacher FT
Librarian FT
Inst Specialist FT
Principal FT
Assistant Principal FT
Admin Asst FT
Other Inst Staff FT
Technology Integrator FT
Nurse FT
Psychologist FT
Ed Diagnostician FT
Edu Liaisons FT
Occup Phys Therapy FT
Social Worker FT
Accountant Auditor
Security Guard FT
Hearing Imp Interpreter FT
Clerical FT
Inst Aide FT
Tech Resource Asst FT
Clinic Aide FT
Printer FT
Trades Crafts FT
Bus Driver FT
Equip Operator FT
Custodian FT
Warehouse FT
Other Salaries Nonexempt
512000
512500
512510
512580
512610
512650
512810
512820
512910
512920
512
513000
513150
513210
513220
513230
513280
513300
Page 110
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
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
0
0
69,639
41,100
43,102
43,631
14,450
15,843
27,184
0
39,565
134,460
2,887,201
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
57,477
0
88,586
0
43,981
0
0
16,278
28,412
0
38,419
127,962
2,995,035
80,972
0
71,884
0
44,435
0
32,338
16,784
59,625
0
40,779
152,267
3,720,193
81,353
0
166,545
0
45,309
0
32,662
17,021
61,740
0
33,206
159,175
3,181,405
381
0
94,661
0
874
0
324
237
2,115
0
-7,573
6,908
-538,788
514130
514150
514160
514190
514210
514220
514230
514260
514270
514280
514290
514300
514310
514320
514336
514420
514480
514490
514500
514510
514570
514580
514610
514810
514910
514920
514998
514999
514
Asst Superintendent Temp
Director Temp
Asst Director Temp
Other Administrative Temp
Teacher Temp
Librarian Temp
Guidance Counselor Temp
Principal Temp
Asst Principal Temp
Admin Asst Temp
Other Instructional 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
43,850
5,623
91,130
3,578,728
49,822
85,560
4,865
274,842
6,477
0
32,703
0
0
0
32,824
0
0
181,918
132,831
0
5,557
45,352
134,511
116,532
39,496
29,627
341,791
5,234,040
0
48,318
56,762
74,941
3,576,567
34,942
30,558
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
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
51,140
0
0
3,130,855
40,000
0
0
250,000
0
0
29,442
65,000
0
0
37,535
0
0
136,304
171,343
0
6,000
44,394
88,000
115,000
45,140
25,000
402,423
4,637,575
0
51,139
0
0
4,344,507
40,000
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
-1
0
0
1,213,652
0
0
0
0
0
0
0
0
0
0
0
0
13,000
10,000
0
0
0
0
183,200
34,268
0
5,000
14,750
1,473,869
515210
515220
515420
515471
515510
515560
515570
515810
515910
515
Teacher Sub
Librarian Sub
Security Guard Sub
Center Based Edu Sub
Inst Aide Sub
Tech Resource Asst Sub
Clinical Aide Sub
Bus Driver Sub
Custodian Sub
3,966,868
36,169
2,941
232
227,661
30,079
40,409
591,876
284,766
5,181,004
4,036,504
32,567
9,028
0
270,837
30,149
25,192
522,272
269,952
5,196,500
4,238,547
41,715
11,803
0
266,474
39,216
44,534
562,511
284,063
5,488,863
4,020,422
0
0
0
0
0
0
296,411
287,065
4,603,898
4,421,430
0
0
0
0
0
0
562,512
287,065
5,271,007
401,008
0
0
0
0
0
0
266,101
0
667,109
516210
516211
516999
516
Teacher Athletic Supplement
Supplements
616,089
1,231,521
1,510,249
3,357,859
588,209
1,222,927
1,676,910
3,488,045
594,776
1,225,904
1,534,853
3,355,533
650,073
1,372,430
1,691,318
3,713,821
650,073
1,747,430
1,008,778
3,406,281
0
375,000
-682,540
-307,540
517120
Superintendent SRP
37,773
37,773
37,773
0
0
0
Object
Description
513310
513320
513336
513340
513350
513420
513480
513510
513560
513580
513610
513910
513
Page 111
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
Asst 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
Admin Asst SRP
Other Inst Staff SRP
Other Professional SRP
Psychologist SRP
Edu Diagnostician SRP
OT / PT SRP
Social Worker SRP
System Analyst Prog SRP
Accountant Auditor SRP
Security Guards SRP
Clerical SRP
Inst Aide SRP
Clinical Aide SRP
Trades Crafts SRP
Bus Driver SRP
Equipment Operator SRP
Custodian SRP
Warehouse SRP
55,488
67,134
40,894
95,309
19,903
1,990,590
53,467
91,937
88,525
333,617
37,831
15,746
28,812
57,553
62,650
81,161
18,472
0
55,363
155,012
32,244
0
270,439
91,985
16,494
92,329
48,213
10,150
150,773
33,700
4,133,564
0
38,205
0
0
0
950,321
107,004
0
29,957
103,221
70,899
0
0
11,325
0
0
0
14,989
0
43,828
0
10,221
154,860
39,331
16,494
56,805
40,158
0
81,199
0
1,806,589
0
0
0
0
26,056
1,085,232
72,811
27,182
26,380
51,233
0
0
0
36,513
0
0
0
0
10,150
0
0
0
71,126
25,692
0
16,890
50,750
0
63,382
0
1,601,170
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
0
0
0
0
0
0
Military Leave
Annual Leave Payout
Sick Leave Payout
Personal Day Payout
Comp Package
Salary Lapse
Other Salaries
31,051
1,336,852
950,358
58,377
0
0
2,376,639
3,122
413,737
521,384
371,907
0
0
1,310,150
0
305,736
511,576
366,399
0
0
1,183,710
5,000
454,500
555,000
366,200
20,000
-4,750,275
-3,349,575
0
427,500
532,500
396,200
20,000
-4,927,307
-3,551,107
-5,000
-27,000
-22,500
30,000
0
-177,032
-201,532
285,182,562
289,554,440
292,984,491
309,413,986
321,796,479
12,382,493
Object
Description
517130
517150
517160
517170
517190
517210
517220
517230
517250
517260
517270
517280
517290
517295
517300
517320
517333
517336
517340
517350
517370
517420
517500
517510
517570
517610
517810
517820
517910
517920
517
519005
519006
519007
519008
519997
519998
519
51
Personal Services
521000
521
FICA Expense
Social Security
20,354,166
20,354,166
20,666,015
20,666,015
20,862,267
20,862,267
23,216,432
23,216,432
24,239,479
24,239,479
1,023,047
1,023,047
522100
522111
522140
522200
522
VRS Retirement
Retirement
24,511,887
1,330,958
0
14,676,382
40,519,228
30,362,958
1,421,407
1,252
7,988,405
39,774,023
41,577,663
2,704,524
0
7,805,057
52,087,245
37,022,062
0
0
2,500,000
39,522,062
45,912,499
0
0
2,500,000
48,412,499
8,890,437
0
0
0
8,890,437
523010
523040
523070
523091
523092
523910
523
Anthem Ins Active
Healthkeepers
Dental Ins Active
Medicare Part D Expense
Medicare Ins Expense
Health Insurance Reimb
Health Premiums
0
38,843,039
1,542,352
16,520
3,263,935
66,153
43,731,999
0
40,086,283
1,233,294
13,983
3,727,912
78,545
45,140,017
0
41,907,598
1,255,672
695
4,244,008
116,965
47,524,938
0
41,429,064
0
0
4,000,000
0
45,429,064
5,849,736
36,130,590
932,347
0
5,200,000
0
48,112,673
5,849,736
-5,298,474
932,347
0
1,200,000
0
2,683,609
524100
723,758
733,967
3,210,931
3,484,852
3,612,329
127,477
Page 112
FINANCIAL SECTION
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
524200
524
Other Employee Benefits
28,500
752,258
28,500
762,467
40,000
3,250,931
40,000
3,524,852
40,000
3,652,329
0
127,477
526002
526
State Unemployment Ins VEC
Unemployment Insurance
304,251
304,251
104,283
104,283
90,443
90,443
125,000
125,000
125,000
125,000
0
0
527001
527002
527003
527004
527
Workers Comp Medical And Oth
Workers Comp Exp Yr End Adj
480,351
2,407,176
39,417
0
2,926,944
507,131
2,578,753
27,733
0
3,113,617
553,152
2,994,519
63,796
0
3,611,467
0
0
0
1,630,000
1,630,000
0
0
0
3,609,900
3,609,900
0
0
0
1,979,900
1,979,900
528200
528300
528400
528500
528
Education Tuition Assist
Car Allowances
Required Medical Exams
Other Post Emp Benefits
Other Benefits
0
58,250
35,253
816,801
910,304
0
12,500
40,597
0
53,097
0
12,500
44,590
889,450
946,540
0
12,500
50,000
1,000,000
1,062,500
0
12,500
50,000
1,000,000
1,062,500
0
0
0
0
0
109,499,150
109,613,518
128,373,830
114,509,910
129,214,380
14,704,470
52
Employee Benefits
531100
531125
531127
531200
531300
531308
531401
531500
531700
531701
531999
531
Assmnt / Evaluation Services
Developmental Services
Mgmt Consulting Svcs
Professional Education Svcs
Architectural Svcs
Legal Svcs
Tech Svcs
Tech Support Svcs
103,674
0
9,366
83,000
55,161
211,113
14,997
180,163
102,788
0
650,625
1,410,887
873,184
0
-4,476
96,000
54,758
221,348
0
98,703
178,439
0
726,741
2,244,698
746,692
0
408
89,000
53,835
182,408
0
176,338
44,316
26,206
343,110
1,662,312
714,000
0
0
92,200
17,230
290,292
0
227,210
187,816
20,000
304,160
1,852,908
712,500
90,000
0
94,300
17,230
285,792
0
224,210
195,006
20,000
165,560
1,804,598
-1,500
90,000
0
2,100
0
-4,500
0
-3,000
7,190
0
-138,600
-48,310
533100
533102
533103
533105
533199
533211
533275
533299
533
Repair Maint
Bldg Repair Maint
Communication Equip Repair
Computer Equip Repair Maint
Other Repair Maint
Copier Annual Maint Contract
Software Maint Annual Contract
0
0
0
0
57,782
0
1,395
2,916,059
2,975,236
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
58,500
0
1,435
3,366,004
3,425,939
0
0
0
210,000
58,500
1,300
39,035
2,966,638
3,275,473
0
0
0
210,000
0
1,300
37,600
-399,366
-150,466
534000
534
Transportation Svcs
424
424
0
0
0
0
0
0
0
0
0
0
535000
535
Printing & Binding
113,371
113,371
111,645
111,645
109,078
109,078
134,714
134,714
138,316
138,316
3,602
3,602
536001
536
Media Advertising
Advertising
36,581
36,581
25,854
25,854
18,814
18,814
24,000
24,000
23,750
23,750
-250
-250
538100
538300
538
Tuition Paid Private Schools
Services from Other Govt
2,552,396
54,696
2,607,092
2,597,637
4,460
2,602,097
2,516,605
32,760
2,549,365
2,484,031
30,000
2,514,031
2,484,031
30,000
2,514,031
0
0
0
539008
539012
539016
Training Svcs
Testing Svcs
12,723
2,196
18,054
10,479
11,252
16,580
9,536
10,352
13,518
15,000
14,060
0
15,000
13,310
14,000
0
-750
14,000
Page 113
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
Movement Of Trailers
Pmt To Parents In Lieu Trans
45,898
7,753
1,032,106
1,118,730
50,028
7,074
871,011
966,424
121,847
4,025
806,155
965,433
70,000
0
1,168,606
1,267,666
70,000
0
3,051,385
3,163,695
0
0
1,882,779
1,896,029
Purchased Services
8,262,320
9,050,730
8,323,125
9,219,258
10,919,863
1,700,605
431,140
431,140
442,500
442,500
485,590
485,590
441,290
441,290
464,490
464,490
23,200
23,200
5,218,225
1,868
3,878
3,978,753
9,202,725
5,634,209
652
19,371
4,693,673
10,347,905
5,252,190
0
9,336
4,749,836
10,011,362
5,771,659
0
0
5,112,307
10,883,966
5,440,900
0
0
5,045,200
10,486,100
-330,759
0
0
-67,107
-397,866
Object
Description
539030
539090
539999
539
53
541001
541
Incty IST Chgs
Data Processing
542000
542001
542002
542006
542
Incty Fleet Permanent Lease
Incty Fleet Motor Pool
Fleet Services
543000
543
Central Purchasing
509,315
509,315
509,315
509,315
566,515
566,515
587,215
587,215
611,315
611,315
24,100
24,100
544000
544
Central Printing
233,852
233,852
270,665
270,665
238,250
238,250
305,930
305,930
284,311
284,311
-21,619
-21,619
545000
545010
545
Incty Risk Mgmt Chgs
Risk Management
0
3,697,305
3,697,305
0
3,750,460
3,750,460
0
3,543,576
3,543,576
4,039,483
55,493
4,094,976
3,243,889
873,589
4,117,478
-795,594
818,096
22,502
546010
546030
546100
546110
546250
546300
546400
546500
546600
546700
546750
546800
546803
546
Incty Sch Bus Chgs
Incty Internal Audit Fee
Incty Chesterfield Univ
Incty Health Services
Incty Energy Mgmt Fees
Incty Grounds Maint
Incty Telephone Chgs
Incty Police Svcs
Incty Fireman Chgs
Incty Radio Shop Annual
38,225
2,173
544,045
0
15
2,202,400
36,500
1,938,700
0
1,967,274
29,404
21,106
182,532
6,962,372
40,326
0
544,050
0
0
2,158,300
36,600
1,792,800
0
1,926,600
29,478
37,468
207,900
6,773,522
43,061
0
544,050
95,481
0
2,812,700
22,700
1,818,800
0
1,926,600
29,267
63,353
209,268
7,565,280
35,375
0
557,500
93,200
0
2,736,100
51,300
1,844,400
0
2,045,500
29,600
27,700
200,000
7,620,675
36,415
0
557,550
94,400
0
2,606,500
52,300
1,831,100
57,400
2,157,600
29,800
46,250
191,944
7,661,259
1,040
0
50
1,200
0
-129,600
1,000
-13,300
57,400
112,100
200
18,550
-8,056
40,584
Internal Services
21,036,708
22,094,368
22,410,573
23,934,052
23,624,953
-309,099
551100
551210
551211
551220
551310
551320
551
Electric Service
Heating Natural Gas
Heating Gas
Heating Propane
Water Svc
Sewer Svc
Utilities
8,453,245
1,314,871
18,743
312,896
307,531
359,393
10,766,679
8,973,168
906,938
10,487
266,561
306,123
348,494
10,811,770
9,165,652
1,102,204
16,524
240,943
311,944
346,752
11,184,020
9,752,050
1,676,098
19,000
355,000
312,500
365,000
12,479,648
9,804,750
1,697,573
19,000
325,000
319,350
371,850
12,537,523
52,700
21,475
0
-30,000
6,850
6,850
57,875
552100
552200
552300
552320
552330
552340
552
Postal Svcs
Private Courier Chgs
Telecommunications
Wireless Phone Svc Chgs
Data Lines
Communications
668,634
865
804,388
134,669
27,823
510,099
2,146,478
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
713,680
2,500
828,935
167,750
24,298
1,166,400
2,903,563
715,444
1,000
815,100
204,150
18,348
1,266,400
3,020,442
1,764
-1,500
-13,835
36,400
-5,950
100,000
116,879
54
Page 114
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
29,134
29,134
29,233
29,233
27,957
27,957
29,500
29,500
29,500
29,500
0
0
Lease Rent Equip
Bldg Rent Or Lease
Facility Rental
Leases/Rentals
92,935
446,350
0
539,285
63,769
451,250
156
515,175
67,267
458,558
2,406
528,231
101,000
454,723
0
555,723
88,000
266,261
500
354,761
-13,000
-188,462
500
-200,962
555100
555200
555410
555500
555600
555700
555800
555
Mileage
Air Fares
Registration Fees
Tolls Parking
Meals Per Diem
Misc Travel Exp
Travel
437,215
3,948
0
4,856
1,434
830
287,272
735,555
466,710
3,486
0
5,600
1,504
801
354,695
832,796
360,300
5,114
2,321
6,963
1,360
642
333,472
710,172
519,182
2,475
0
4,175
509
900
351,399
878,640
383,246
4,000
0
6,625
724
900
357,046
752,541
-135,936
1,525
0
2,450
215
0
5,647
-126,099
556000
556
1,025,000
1,025,000
757,683
757,683
0
0
5,000
5,000
5,000
5,000
0
0
558100
558610
558
183,362
2,004
185,366
221,573
1,444
223,017
192,818
1,121
193,939
207,376
4,000
211,376
193,210
4,000
197,210
-14,166
0
-14,166
559100
0
0
0
0
500
500
559
Miscellaneous
Fees
Charges
0
0
0
0
500
500
55
Other Charges
15,427,498
15,400,358
15,454,426
17,063,450
16,897,477
-165,973
309,552
0
384
244
326
34,046
10,667
0
30,644
1,067,131
2,297,796
50
33,907
113,019
598,963
0
0
72
2,603,032
44,195
393
359,750
657,472
0
0
0
220,055
1,164,560
9,546,257
328,769
134
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
2,596,984
53,804
0
484,973
541,772
145
986
340
258,365
1,018,433
9,743,287
264,230
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
591
2,133,722
42,389
0
448,511
626,951
0
0
0
280,249
1,507,635
9,933,837
322,774
0
0
8,000
0
27,525
10,000
0
32,481
1,453,800
3,234,585
0
50,000
129,900
453,167
0
0
0
2,901,084
42,485
0
820,425
579,091
0
0
0
200,000
1,139,958
11,405,275
317,222
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
3,308,673
40,127
0
1,133,141
530,321
0
0
0
0
861,168
10,881,241
-5,552
0
0
2,000
0
18,600
0
0
6,835
-376,153
-348,985
0
0
-1,000
-10,166
0
0
0
407,589
-2,358
0
312,716
-48,770
0
0
0
-200,000
-278,790
-524,034
Object
Description
553080
553
Insurance
554100
554200
554220
554
560010
560011
560013
560014
560020
560021
560030
560041
560042
560053
560070
560081
560091
560110
560120
560121
560122
560132
560133
560134
560139
560140
560141
560142
560143
560147
560150
560160
560
Page 115
and
Office Supplies
IST Data Processing Forms
Testing Supplies
Food
Agricultural Supplies
Exp Laboratory Supplies
Medical Supplies
Janitorial Supplies
Repair Maint Supply
Vehicle Fuel
Tires And Tubes
Uniforms
Books Subscriptions
Printing Supplies
Library Books
Inst Supplies
Library Supplies
Exp Software
Photographic Supplies
Safety Supplies
Electronic Equip Supplies
Merchandise For Resale
Textbooks
Supplies
FINANCIAL SECTION
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
561010
561020
561021
561040
561070
561080
561160
561
Exp Mach And Equip Rpl
Exp Equipment Replacement
0
120,039
0
209
1,852
22,595
6,702
151,397
10,019
217,264
6,093
0
5,367
18,557
7,111
264,411
0
115,205
0
0
2,865,033
13,210
582
2,994,031
0
4,845
0
0
0
286,118
1,000
291,963
0
2,200
0
0
0
186,118
1,000
189,318
0
-2,645
0
0
0
-100,000
0
-102,645
562020
562021
562030
562070
562080
562160
562
Exp Office Equip Add
Exp Radio Equip Add
Exp Equipment Additional
92,155
4,998
5,388
296,499
298,725
141,270
839,034
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
158,750
0
1,000
202,508
247,051
33,275
642,584
151,360
0
500
185,857
213,525
26,995
578,237
-7,390
0
-500
-16,651
-33,526
-6,280
-64,347
563000
563
Inventory Purchases
Inventory Purchases
10,356
10,356
103
103
2,520
2,520
0
0
0
0
0
0
564010
564020
564
Fund Balance Funded
Fund Balance Unfunded
50,056,773
0
50,056,773
53,663,491
0
53,663,491
23,063,509
0
23,063,509
1,735,932
0
1,735,932
2,607,407
586,500
3,193,907
871,475
586,500
1,457,975
60,603,817
64,632,557
37,699,993
14,075,754
14,842,703
766,949
Pmt To Joint Operations
Joint Payments
1,158,683
1,158,683
1,158,683
1,158,683
1,084,913
1,084,913
1,084,950
1,084,950
1,113,785
1,113,785
28,835
28,835
Joint Operation Payments
1,158,683
1,158,683
1,084,913
1,084,950
1,113,785
28,835
56
570000
570
57
581010
581020
581021
581040
581050
581080
581091
581
Capital Furniture Fixture Rpl
Capital Office Equip Rpl
Capital Telecom Equip Rpl
Capital Bus Rpl
Capital Equip Replacement
0
0
0
0
128,475
0
83,866
212,341
62,289
33,595
6,955
0
99,239
15,814
0
217,891
0
22,150
0
7,747
901,105
75,126
2,136,850
3,142,978
0
0
0
0
100,000
0
0
100,000
0
0
0
0
78,000
0
2,000,000
2,078,000
0
0
0
0
-22,000
0
2,000,000
1,978,000
582010
582021
582050
582070
582075
582080
582160
582
Capital Office Equip Add
Capital Passengr Vehicle Add
Capital Addl Av Equipment
366,719
0
12,471
165,298
122,250
94,419
0
761,157
5,386
5,409
0
0
137,316
122,233
0
270,343
0
0
0
9,320
8,032
56,754
11,617
85,724
0
0
0
53,160
0
70,780
0
123,940
0
0
0
53,160
113,000
66,300
0
232,460
0
0
0
0
113,000
-4,480
0
108,520
583111
583
Site Improvement
Site Improvements
0
0
48,908
48,908
0
0
0
0
0
0
0
0
584121
584
Bldg Improvements
Capital Other
13,410
13,410
154,292
154,292
5,658
5,658
0
0
0
0
0
0
986,907
691,434
3,234,360
223,940
2,310,460
2,086,520
58
Page 116
Capital Outlay
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
Bond Principal
Lease Purchase Principal
Bond Interest
Lease Purchase Interest
Issuance Costs
Arbitrage Exp
Other Debt Exp
Debt
30,493,990
360,139
16,547,313
69,467
101,981
247,938
10,411
47,831,237
29,311,806
314,000
15,729,679
56,183
432,315
0
6,452
45,850,434
29,476,932
314,000
14,655,976
48,224
111,897
0
6,918
44,613,946
28,343,136
314,000
14,618,484
33,902
30,478
0
20,000
43,360,000
28,163,831
314,000
14,141,342
21,595
199,332
0
20,000
42,860,100
-179,305
0
-477,142
-12,307
168,854
0
0
-499,900
Debt Services
47,831,237
45,850,434
44,613,946
43,360,000
42,860,100
-499,900
0
1,197,100
1,197,100
181,657
921,100
1,102,757
0
921,100
921,100
0
971,300
971,300
0
1,221,100
1,221,100
0
249,800
249,800
Object
Description
591100
591160
591200
591260
591300
591500
591900
591
59
613100
613300
613
Transfer to County
Transfer to Comp Srvs
Transfer to County - CSA
618200
618800
618
Transfer to Grants
Transfer to School Grants/CIP
756,123
11,562,224
12,318,348
601,344
9,140,685
9,742,029
531,852
6,156,955
6,688,808
652,800
0
652,800
647,600
1,855,600
2,503,200
-5,200
1,855,600
1,850,400
Transfers
13,515,448
10,844,786
7,609,908
1,624,100
3,724,300
2,100,200
Pmt To Ref Bond Escrow Agent
Other Bond Expenses
0
0
53,105,128
53,105,128
0
0
0
0
0
0
0
0
Bonds
0
53,105,128
0
0
0
0
563,504,331
621,996,437
561,789,565
534,509,400
567,304,500
32,795,100
61
671000
671
67
Total Operating Fund
Page 117
FINANCIAL SECTION
GRANTS FUND SUMMARY
Revenues
Source
Local
State
Federal
Transfers
Beginning Balance
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
387,383
2,966,728
27,179,681
756,123
333,052
434,594
1,369,485
23,858,485
601,344
147,733
704,726
2,947,356
24,741,522
531,852
163,041
809,000
2,355,152
23,242,048
652,800
-
740,000
2,124,152
21,350,248
647,600
-
-69,000
-231,000
-1,891,800
-5,200
31,622,967
26,411,640
29,088,498
27,059,000
24,862,000
-2,197,000
Expenditures
Description
61
62
63
68
Instruction
Total Grants Fund
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
27,172,481
713,563
437,930
3,298,993
31,622,967
24,276,148
443,713
172,577
1,519,203
26,411,640
25,474,166
701,315
114,745
2,798,272
29,088,498
24,201,050
700,150
15,000
2,142,800
27,059,000
22,226,550
594,850
15,000
2,025,600
24,862,000
-1,974,500
-105,300
0
-117,200
-2,197,000
FY2014
Instruction
$24.2
89.4%
($ in millions)
Admin / Attendance
& Health
$0.7
2.6%
Technology Schools
$2.1
7.9%
$0.1
0.1%
FY2015
Instruction
$22.2
89.4%
($ in millions)
Admin / Attendance
& Health
$0.6
2.4%
Technology Schools
$2.0
8.1%
Page 118
$0.1
0.1%
FINANCIAL SECTION
EXPENDITURES BY FUNCTION – GRANTS FUND
Function
61111
61212
61222
61311
61312
62161
62222
62233
63200
68100
Description
Student Support - Guidance Srv
Student Support - Soc Work Srv
Staff Support - Mmgt & Direction
Finance - Asst Supt
Pupil Services Psych Srv
Pupil Trans - Vehicle Operation
Classroom Technology
Total Grants Fund
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
23,591,719
1,565,730
126,925
1,888,107
0
481,348
0
232,216
437,930
3,298,993
31,622,967
20,218,557
1,462,806
134,874
2,357,092
0
442,634
0
1,079
275,395
1,519,203
26,411,640
23,011,425
0
0
2,369,375
93,366
501,577
139,524
60,214
114,745
2,798,272
29,088,498
21,911,996
0
0
2,089,054
200,000
700,150
0
0
15,000
2,142,800
27,059,000
20,667,264
0
0
1,454,286
105,000
594,850
0
0
15,000
2,025,600
24,862,000
-1,244,732
0
0
-634,768
-95,000
-105,300
0
0
0
-117,200
-2,197,000
EXPENDITURES BY OBJECT – GRANTS FUND
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
39,159
0
8,939,334
1,217,099
174,730
521,024
155,608
131,166
130,930
0
307,712
95,685
84,744
79,366
269,602
135,344
1,602,940
13,884,442
3,356
0
8,370,330
1,119,735
178,224
485,119
0
138,381
0
1,095
194,760
2,140
86,439
88,283
181,218
138,051
1,389,837
12,376,967
0
0
10,214,362
0
180,327
598,731
0
210,277
0
0
237,207
0
88,912
80,630
124,813
129,009
1,348,271
13,212,538
82,185
41,125
11,074,348
0
189,401
767,021
0
224,017
0
0
249,518
0
93,895
114,431
131,297
139,223
1,566,774
14,673,235
32,652
0
9,428,271
0
193,203
781,552
0
217,997
0
0
254,143
0
95,780
0
105,349
107,155
1,478,050
12,694,152
-49,533
-41,125
-1,646,077
0
3,802
14,531
0
-6,020
0
0
4,625
0
1,885
-114,431
-25,948
-32,068
-88,724
-1,979,083
Salaries And Wages OT
64,600
64,600
59,655
59,655
62,471
62,471
5,000
5,000
0
0
-5,000
-5,000
513210
513230
513320
513333
513
Teacher PT
Psychologist PT
Ed Diagnostician PT
146,799
7,723
54,445
0
208,967
19,474
0
0
161,999
181,473
83,653
0
0
168,410
252,062
68,838
0
0
0
68,838
0
0
0
0
0
-68,838
0
0
0
-68,838
514210
514250
514270
514300
514320
514420
514500
514510
514810
514999
514
Teacher Temp
Instruct Specialist Temp
Asst Principal Temp
Psychologist Temp
Security Guard Temp
Clerical Temp
Inst Aide Temp
Bus Driver Temp
Other Salaries Temp
461,360
58,175
2,694
102,556
0
0
0
22,120
0
343
647,249
358,151
59,406
9,274
107,690
0
0
0
83,683
0
0
618,203
710,787
51,331
0
127,855
55,935
147
16,998
4,584
1,663
864
970,166
454,681
70,000
12,500
68,124
0
0
3,495
13,066
33,485
0
655,351
631,020
75,000
0
69,482
0
0
0
26,200
0
0
801,702
176,339
5,000
-12,500
1,358
0
0
-3,495
13,134
-33,485
0
146,351
515210
515335
Teacher Sub
Liaison Substitute
332,912
0
196,462
3,312
234,323
0
150,500
0
179,878
0
29,378
0
Object
Description
511170
511190
511210
511230
511250
511290
511295
511300
511320
511333
511335
511340
511370
511470
511471
511500
511510
511
Supervisor FT
Teacher FT
Inst Specialist FT
Other Inst Staff FT
Technology Integrator
Psychologist FT
Ed Diagnostician FT
Ed Liaisons FT
Social Worker FT
Accountant Auditor
Home Family Edu FT
Center Based Edu FT
Clerical FT
Inst Aide FT
512000
512
Page 119
FINANCIAL SECTION
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
515420
515471
515510
515
Security Guard Sub
Center Based Educator Sub
Inst Aide Sub
0
10,449
20,530
363,891
50
22,409
44,844
267,076
0
20,521
33,287
288,132
0
0
10,200
160,700
0
0
101,100
280,978
0
0
90,900
120,278
516210
516999
516
Supplements
32,819
951,030
983,849
8,316
619,905
628,221
8,870
777,008
785,878
68,150
652,975
721,125
76,000
353,282
429,282
7,850
-299,693
-291,843
517210
517295
517320
517333
517340
517471
517
Teacher SRP
Psychologist SRP
Ed Diagnostician SRP
Social Worker SRP
Center Based Educator SRP
31,529
38,071
0
0
0
0
69,599
32,936
0
798
15,166
31,215
10,150
90,264
10,259
0
0
0
0
0
10,259
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
0
0
0
0
0
3,552
2,253
0
1,785
7,590
0
0
0
0
0
0
0
-318,014
0
-318,014
0
0
-276,694
0
-276,694
0
0
41,320
0
41,320
16,222,597
14,229,449
15,581,506
15,966,235
13,929,420
-2,036,815
51
Personal Services
521000
521
FICA Expense
Social Security
1,155,895
1,155,895
1,014,473
1,014,473
1,105,978
1,105,978
1,253,188
1,253,188
1,073,024
1,073,024
-180,164
-180,164
522100
522111
522140
522200
522
VRS Retirement
Retirement
1,236,994
79,623
5,081
93,032
1,414,729
1,370,341
72,532
0
274,865
1,717,738
2,050,350
147,486
0
53,171
2,251,006
1,873,758
0
0
0
1,873,758
1,975,216
3,000
0
0
1,978,216
101,458
3,000
0
0
104,458
523040
523070
523
Healthkeepers
Dental Ins Active
Health Premiums
1,792,485
60,375
1,852,860
1,635,946
43,370
1,679,315
1,817,482
45,461
1,862,944
2,020,550
0
2,020,550
1,737,673
0
1,737,673
-282,877
0
-282,877
524100
524
38,676
38,676
33,870
33,870
158,164
158,164
174,599
174,599
151,078
151,078
-23,521
-23,521
527001
527002
527003
527
0
50,884
70
50,954
1,066
118,307
70
119,443
3,087
68,955
0
72,042
3,000
5,000
0
8,000
80,000
54,061
0
134,061
77,000
49,061
0
126,061
4,513,114
4,564,840
5,450,134
5,330,095
5,074,052
-256,043
52
Employee Benefits
531100
531200
531300
531307
531308
531500
531999
531
Mgmt Consulting Svc
Professional Inservice Training
Professional Education Svc
Legal Svcs
409,402
27,000
2,780
200
67,797
0
444,903
952,081
6,967
14,000
2,219
0
128,644
0
203,887
355,716
143,638
0
2,299
0
62,272
2,352
232,471
443,032
500
21,000
25,440
0
63,631
0
31,500
142,071
4,114
21,000
2,028
0
30,146
0
5,372
62,660
3,614
0
-23,412
0
-33,485
0
-26,128
-79,411
533248
Office Equip Annual Maint Cont
0
0
21,455
0
0
0
Page 120
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
350
350
5,540
5,540
373,424
394,879
37,500
37,500
41,890
41,890
4,390
4,390
Transportation Svcs
8,443
8,443
4,766
4,766
0
0
4,700
4,700
0
0
-4,700
-4,700
535000
535
Printing & Binding
40,562
40,562
1,414
1,414
0
0
1,700
1,700
7,613
7,613
5,913
5,913
536001
536
Media Advertising
Advertising
21,791
21,791
9,055
9,055
23,468
23,468
8,000
8,000
0
0
-8,000
-8,000
538100
538
Services from Other Gov’t
47,975
47,975
7,395
7,395
0
0
65
65
0
0
-65
-65
539008
539010
539012
539020
539999
539
Indirect Cost Recovery
Training Svcs
Parent Involvement
232
335,252
16,260
67,805
674,197
1,093,746
0
400,173
24,382
33,637
763,974
1,222,166
0
510,914
29,237
39,810
711,039
1,291,000
0
372,654
19,500
8,000
669,200
1,069,354
0
409,900
18,700
40,800
713,769
1,183,169
0
37,246
-800
32,800
44,569
113,815
Purchased Services
2,164,946
1,606,051
2,152,379
1,263,390
1,295,332
31,942
22,960
22,960
0
0
16,010
16,010
23,210
23,210
23,210
23,210
0
0
0
0
0
0
61
61
160
0
160
0
61
61
800
0
800
800
-61
739
Object
Description
533299
533
534000
534
53
541001
541
Incty IST Chgs
Data Processing
542000
542006
542
Fleet Services
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
23,297
23,297
29,691
29,691
30,868
30,868
74,290
74,290
59,075
59,075
-15,215
-15,215
546010
546100
546800
546
Incty Sch Bus Chgs
113,743
60,455
1,760
175,958
90,670
60,450
0
151,120
122,685
60,450
0
183,135
50,650
60,450
0
111,100
171,350
60,450
0
231,800
120,700
0
0
120,700
Internal Services
243,800
202,457
251,758
230,246
336,470
106,224
3,842
835
51
1,720
6,448
2,645
1,514
0
1,806
5,965
3,008
1,373
2,993
1,755
9,129
7,135
2,230
50
4,900
14,315
750
60
600
4,200
5,610
-6,385
-2,170
550
-700
-8,705
54
552100
552300
552320
552330
552
Postal Svcs
Telecommunications
Communications
553080
553
Insurance
0
0
0
0
0
0
250
250
0
0
-250
-250
554220
554
Facility Rental
Leases/Rentals
0
0
144
144
336
336
0
0
0
0
0
0
555100
Mileage
13,301
27,918
22,322
90,800
34,600
-56,200
Page 121
FINANCIAL SECTION
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
555200
555410
555420
555500
555600
555800
555
Air Fares
Other Public Carriers
Registration Fees
Tolls Parking
Misc Travel Exp
Travel
0
4,605
2,502
7,179
0
457,202
484,789
0
8,706
0
19,441
6
495,003
551,074
700
379
0
15,383
3
384,690
423,476
0
1,650
0
18,350
0
264,271
375,071
0
0
0
15,280
0
185,529
235,409
0
-1,650
0
-3,070
0
-78,742
-139,662
556000
556
0
0
478
478
0
0
0
0
0
0
0
0
558100
558610
558
8,363
400
8,763
10,604
940
11,544
6,098
725
6,823
13,535
600
14,135
5,980
0
5,980
-7,555
-600
-8,155
500,000
569,205
439,764
403,771
246,999
-156,772
55
Other Charges
560010
560012
560013
560020
560021
560040
560042
560111
560120
560132
560133
560134
560140
560141
560160
560
Office Supplies
Identification Supplies
Food
Medical And Lab Supplies
Medical Supplies
Footware
Books Subscriptions
Inst Supplies
Exp Software
Textbooks
Supplies
41,386
0
630
0
55,113
6,155
25,563
646
240,735
0
1,471,065
3,538
10,693
350,185
4,998
2,210,708
30,672
0
39
8,196
46,155
0
5,417
0
250,130
0
897,217
0
2,280
517,335
7,118
1,764,559
21,416
0
0
6,234
53,578
0
1,258
0
279,968
0
1,226,542
0
7,420
238,276
43,602
1,878,293
22,060
50
0
0
44,170
0
840
0
224,705
1,000
400,867
0
22,919
416,899
35,949
1,169,459
20,000
0
0
0
12,100
0
5,000
0
254,000
0
467,792
0
20,089
413,047
58,500
1,250,528
-2,060
-50
0
0
-32,070
0
4,160
0
29,295
-1,000
66,925
0
-2,830
-3,852
22,551
81,069
561010
561020
561070
561160
561
Exp Mach And Equip
Expend Equipment Repl
0
564
678
0
1,242
1,515
0
2,515
519
4,549
0
0
1,099,063
520
1,099,582
0
0
35,000
5,000
40,000
0
0
68,000
0
68,000
0
0
33,000
-5,000
28,000
562020
562030
562070
562080
562160
562
Exp Radio Equip Add
Expend Equipment Additional
8,336
4,858
3,696,390
360,013
191,242
4,260,840
0
0
1,806,831
106,692
22,934
1,936,458
3,873
0
1,262,243
59,020
69,761
1,394,898
3,200
0
523,942
202,537
40,750
770,429
11,800
0
575,435
168,055
49,181
804,471
8,600
0
51,493
-34,482
8,431
34,042
564010
564
Fund Balance Funded
192,647
192,647
102,818
102,818
178,349
178,349
54,916
54,916
36,728
36,728
-18,188
-18,188
6,665,437
3,808,384
4,551,122
2,034,804
2,159,727
124,923
0
14,900
0
91,353
419,330
525,583
13,097
220,537
1,000,950
28,658
167,732
1,430,974
0
536,332
0
35,613
89,890
661,835
0
23,000
0
7,459
0
30,459
0
0
0
20,000
0
20,000
0
-23,000
0
12,541
0
-10,459
56
582010
582070
582075
582080
582091
582
Page 122
Capital Bus Add
FINANCIAL SECTION
Object
58
618800
618
61
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
Capital Outlay
525,583
1,430,974
661,835
30,459
20,000
-10,459
Trf to School CIP Fund
Transfer to CIP
787,490
787,490
281
281
0
0
1,800,000
1,800,000
1,800,000
1,800,000
0
0
Transfers
787,490
281
0
1,800,000
1,800,000
0
31,622,967
26,411,640
29,088,498
27,059,000
24,862,000
-2,197,000
Total Grants Fund
Page 123
FINANCIAL SECTION
FEDERAL FOOD SERVICE FUND SUMMARY
Revenues
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
8,342,470
291,237
7,804,630
13,716,098
8,500,448
318,115
8,192,645
16,270,127
7,948,860
346,771
8,796,927
15,935,538
10,894,950
406,040
9,410,010
-
11,042,850
413,050
10,065,000
-
147,900
7,010
654,990
30,154,437
33,281,334
33,028,095
20,711,000
21,520,900
809,900
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
29,981,581
172,856
30,154,437
15,146,997
18,134,337
33,281,334
32,812,642
215,453
33,028,095
20,099,000
612,000
20,711,000
21,137,100
383,800
21,520,900
1,038,100
-228,200
809,900
Source
Local
State
Federal
Beginning Balance
Total Federal Food Service Fund
FY14 to FY15
Difference
Expenditures
Description
65
68
Food Services
Food Services
$20.1
97.0%
FY2014
($ in millions)
Technology Schools
$0.6
3.0%
Food Services
$21.1
98.2%
FY2015
($ in millions)
Technology Schools
$0.4
1.8%
Page 124
FINANCIAL SECTION
EXPENDITURES BY FUNCTION – FEDERAL FOOD SERVICE FUND
Function
65100
65200
65300
68700
Description
Food Service Fed Operating
FS - Fed Cafeteria Operations
Food Service Vending
Technology Food Service
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
856,571
28,928,674
196,336
172,856
30,154,437
929,483
13,655,227
562,287
18,134,337
33,281,334
1,106,445
31,503,226
202,971
215,453
33,028,095
1,147,250
18,367,076
584,674
612,000
20,711,000
1,155,653
19,291,374
690,073
383,800
21,520,900
8,403
924,298
105,399
-228,200
809,900
EXPENDITURES BY OBJECT – FEDERAL FOOD SERVICE FUND
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
106,465
65,977
252,764
0
64,794
129,713
74,437
39,535
1,382,530
2,116,215
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
71,516
321,765
35,795
55,940
140,605
157,921
25,925
1,508,773
2,434,834
118,935
72,952
329,466
36,514
118,507
143,426
158,607
26,184
1,641,288
2,645,879
2,341
1,436
7,701
719
62,567
2,821
686
259
132,515
211,045
Food Svc Manager OT
114,510
3,485
117,995
127,782
5,762
133,544
135,763
6,095
141,858
145,000
6,000
151,000
145,000
7,000
152,000
0
1,000
1,000
513930
513940
513
Food Svc Manager PT
Food Svc Worker PT
10,427
1,487,267
1,497,694
7,041
1,505,980
1,513,022
20,357
1,448,364
1,468,721
15,000
1,868,760
1,883,760
23,000
1,889,615
1,912,615
8,000
20,855
28,855
514300
514350
514500
514930
514940
514
Sys Analyst Programmer Temp
Clerical Temp
0
0
15,562
18,745
54,582
88,889
368
0
5,499
20,140
39,493
65,500
0
4,474
10,311
26,096
33,622
74,503
500
0
20,520
25,500
55,000
101,520
0
0
15,000
35,000
60,000
110,000
-500
0
-5,520
9,500
5,000
8,480
515940
515
Food Svc Worker Sub
112,840
112,840
139,649
139,649
152,877
152,877
155,000
155,000
165,000
165,000
10,000
10,000
516930
516
Supplements
6,740
6,740
19,231
19,231
7,224
7,224
25,000
25,000
25,000
25,000
0
0
517170
517930
517
Supervisor SRP
Food Svc Manager SRP
0
0
0
0
0
0
17,000
19,031
36,032
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
4,191
542
4,733
0
0
1,135
1,135
2,795
6,019
3,304
12,118
3,500
6,750
8,000
18,250
5,000
7,500
8,000
20,500
1,500
750
0
2,250
51
Personal Services
3,945,105
4,013,113
3,953,662
4,769,364
5,030,994
261,630
521000
521
FICA Expense
Social Security
284,410
284,410
289,054
289,054
285,506
285,506
368,034
368,034
382,596
382,596
14,562
14,562
522100
VRS Retirement
198,728
241,854
321,142
307,983
400,714
92,731
Object
Description
511150
511160
511170
511300
511350
511370
511500
511610
511930
511
Director FT
Asst Director FT
Supervisor FT
Accountant Auditor FT
Clerical FT
Trades Crafts FT
Food Svc Manager FT
512000
512930
512
Page 125
FINANCIAL SECTION
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
522111
522200
522
Retirement
10,669
0
209,397
11,160
0
253,014
20,600
102,844
444,585
0
0
307,983
0
0
400,714
0
0
92,731
523040
523070
523
Healthkeepers
Dental Ins Active
Health Premiums
355,512
11,744
367,256
377,992
9,983
387,976
393,898
9,606
403,504
427,055
0
427,055
427,055
0
427,055
0
0
0
524100
524
5,855
5,855
5,830
5,830
24,731
24,731
28,972
28,972
31,487
31,487
2,515
2,515
527001
527002
527003
527
2,296
98,299
280
100,875
9,497
156,012
167
165,675
41,052
263,306
6,439
310,796
15,000
176,500
500
192,000
55,000
275,000
8,500
338,500
40,000
98,500
8,000
146,500
52
Employee Benefits
967,792
1,101,549
1,469,123
1,324,044
1,580,352
256,308
531100
531300
531
Mgmt Consulting Svc
0
434
434
0
383
383
0
387
387
400
0
400
0
400
400
-400
400
0
533102
533112
533131
533151
533199
533205
533231
533299
533
Bldg Repair Maint
HVAC Repair Maint
Painting Repair Maint
Other Repair Maint
Computer Annual Maint Cont
HVAC Annual Maint Contract
0
0
0
0
0
477
0
11,086
11,563
0
0
919
0
370
0
0
275
1,564
21,769
1,265
1,507
3,888
0
0
286
6,547
35,262
0
0
1,000
0
370
0
0
3,500
4,870
0
0
1,800
0
0
0
350
1,804
3,954
0
0
800
0
-370
0
350
-1,696
-916
535000
535
Printing & Binding
11,482
11,482
7,153
7,153
18,955
18,955
18,500
18,500
22,000
22,000
3,500
3,500
536001
536002
536
Media Advertising
Other Advertising
Advertising
0
0
0
377
1,170
1,547
553
0
553
500
2,200
2,700
600
0
600
100
-2,200
-2,100
537000
537
Laundry And Dry Cleaning Svcs
Laundry & Dry Cleaning
593
593
456
456
560
560
5,000
5,000
650
650
-4,350
-4,350
539002
539040
539999
539
Fingerprint Fees
Food Processing
0
539,605
243,185
782,789
1,813
449,265
233,676
684,754
4,329
485,191
238,969
728,490
2,500
517,500
269,500
789,500
6,500
550,000
290,000
846,500
4,000
32,500
20,500
57,000
53
Purchased Services
806,861
695,854
784,207
820,970
874,104
53,134
542000
542006
542
Fleet Services
3,140
3,491
6,632
4,249
6,534
10,783
16,698
9,119
25,817
5,500
7,500
13,000
25,000
13,500
38,500
19,500
6,000
25,500
544000
544
Central Printing
14,986
14,986
13,995
13,995
18,552
18,552
16,000
16,000
8,200
8,200
-7,800
-7,800
545010
8,395
8,340
8,324
10,000
9,500
-500
Page 126
FINANCIAL SECTION
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
8,395
8,340
8,324
10,000
9,500
-500
884,198
12,780
896,979
965,760
10,551
976,311
1,128,731
10,994
1,139,725
1,408,000
14,000
1,422,000
1,350,000
0
1,350,000
-58,000
-14,000
-72,000
54
Internal Services
926,991
1,009,429
1,192,418
1,461,000
1,406,200
-54,800
552100
552300
552320
552350
552
Postal Svcs
Telecommunications
Long Distance Telephone Chg
Communications
6,948
7,233
3,909
145
18,235
7,570
162
7,026
0
14,758
6,930
132
9,418
0
16,481
8,500
7,000
7,300
0
22,800
8,000
6,000
18,500
0
32,500
-500
-1,000
11,200
0
9,700
554200
554220
554
Bldg Rent Or Lease
Facility Rental
Leases/Rentals
689,346
0
689,346
624,966
5,050
630,016
784,327
5,050
789,377
673,100
5,000
678,100
776,793
6,500
783,293
103,693
1,500
105,193
555100
555200
555320
555410
555500
555600
555700
555800
555
Mileage
Lodging
Air Fares
Registration Fees
Tolls Parking
Meals Per Diem
Misc Travel Exp
Travel
20,766
3,149
5,425
2,980
3,213
443
500
21,418
57,894
20,834
5,180
15,283
6,368
9,715
0
2,020
10,470
69,869
24,379
0
15,274
6,896
9,895
0
0
13,099
69,543
24,500
5,180
15,000
10,750
11,050
0
2,500
12,750
81,730
30,000
0
45,000
0
5,000
0
0
8,500
88,500
5,500
-5,180
30,000
-10,750
-6,050
0
-2,500
-4,250
6,770
558100
558940
558
Business Meals
100
4,930
5,030
487
0
487
389
0
389
600
0
600
0
0
0
-600
0
-600
559100
184,908
184,464
175,383
195,500
195,000
-500
559
Miscellaneous
Fees
Charges
184,908
184,464
175,383
195,500
195,000
-500
55
Other Charges
955,413
899,595
1,051,173
978,730
1,099,293
120,563
560010
560020
560021
560023
560053
560070
560110
560111
560120
560140
560141
560149
560
Office Supplies
Food
USDA Donated Foods
Janitorial Supplies
Repair Maint Supply
Uniforms
Footware
Books Subscriptions
Exp Software
Chemicals
Supplies
78,308
3,302
5,010,430
1,025,821
57,488
3,365
27,693
4,330
31
474,206
8,860
0
6,693,835
66,369
4,377
5,298,929
909,033
17,289
2,362
45,276
3,369
844
533,680
7,144
4,593
6,893,264
66,409
2,341
5,628,162
1,023,725
32,789
3,324
36,599
4,529
1,920
600,821
19,237
0
7,419,854
95,600
5,500
6,200,050
1,150,000
25,000
3,100
49,000
5,500
1,000
684,100
50,500
6,000
8,275,350
77,500
3,500
6,600,000
1,150,000
20,000
0
50,000
5,700
2,500
750,000
45,000
0
8,704,200
-18,100
-2,000
399,950
0
-5,000
-3,100
1,000
200
1,500
65,900
-5,500
-6,000
428,850
561002
561010
561020
561021
561040
561070
Exp Mach And Equip
0
17,516
12,498
0
1,519
26,205
0
30,794
12,372
9,515
4,263
23,109
66,045
17,787
77,066
31
1,858
39,014
0
45,000
16,000
15,000
6,500
53,000
70,000
45,000
16,000
0
0
85,000
70,000
0
0
-15,000
-6,500
32,000
Object
Description
545
Risk Management
546030
546031
546
Page 127
and
FINANCIAL SECTION
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
561080
561
Expend Equip Replacement
65,103
122,841
335,363
415,416
9,494
211,296
340,500
476,000
7,500
223,500
-333,000
-252,500
562020
562070
562080
562160
562
Expend Equipment Additional
0
222
43,965
0
44,187
580
977
0
0
1,557
24,217
11,213
0
7,783
43,213
1,500
1,504
218,000
0
221,004
20,000
55,000
170,000
0
245,000
18,500
53,496
-48,000
0
23,996
564010
564
Fund Balance Funded
14,588,346
14,588,346
17,951,936
17,951,936
15,600,949
15,600,949
348,338
348,338
101,257
101,257
-247,081
-247,081
56
21,449,209
25,262,173
23,275,312
9,320,692
9,273,957
-46,735
581010
581050
581070
581080
0
0
0
0
15,415
0
0
166,325
0
69,357
11,874
438,096
0
0
0
608,000
0
0
250,000
650,000
0
0
250,000
42,000
581
Capital Computer Equip Rpl
Capital
Equipment
Replacement
0
181,740
519,327
608,000
900,000
292,000
582010
582020
582050
582070
582080
582
Capital Furniture Fixture Add
Capital Passenger Vehicle Add
9,305
0
0
0
139,028
148,333
52,537
0
0
29,615
0
82,152
0
142,509
43,608
0
0
186,117
105,000
0
0
50,000
0
155,000
105,000
0
0
0
0
105,000
0
0
0
-50,000
0
-50,000
584121
584
Bldg Improvement
Capital Other
954,733
954,733
35,729
35,729
10,165
10,165
50,000
50,000
350,000
350,000
300,000
300,000
58
Capital Outlay
1,103,066
299,621
715,609
813,000
1,355,000
542,000
618800
618
Transfer to School CIP
0
0
0
0
586,590
586,590
1,223,200
1,223,200
901,000
901,000
-322,200
-322,200
61
Transfers
0
0
586,590
1,223,200
901,000
-322,200
30,154,437
33,281,334
33,028,095
20,711,000
21,520,900
809,900
Page 128
FINANCIAL SECTION
NON-FEDERAL FOOD SERVICE FUND SUMMARY
Revenues
FY2011
Actuals
Source
Local
Federal
Transfers
Beginning Balance
Total Non-Federal Food Service Fund
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY14 to FY15
Difference
FY2015
Adopted
4,611,015
2,506,963
4,581,081
2,306,974
4,496,789
1,979,319
4,777,000
-
4,838,000
-
61,000
7,117,978
6,888,055
6,476,108
4,777,000
4,838,000
61,000
Expenditures
Description
65
Food Services
FY2011
FY2012
FY2013
FY2014
FY2015
FY14 to FY15
Actuals
Actuals
Actuals
Adopted
Adopted
Difference
7,117,978
6,888,055
6,476,108
4,777,000
4,838,000
61,000
7,117,978
6,888,055
6,476,108
4,777,000
4,838,000
61,000
EXPENDITURES BY FUNCTION – NON-FEDERAL FOOD SERVICE FUND
Function
Description
65210
Non - Fed Food Ser Operating
65310
Non - Fed FS Vending
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
6,602,836
515,142
7,117,978
6,328,999
559,056
6,888,055
6,069,237
406,870
6,476,108
4,320,070
456,930
4,777,000
4,421,633
416,367
4,838,000
101,563
-40,563
61,000
EXPENDITURES BY OBJECT – NON-FEDERAL FOOD SERVICE FUND
Object
Description
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
511930
511
Food Svc Manager FT
438,653
438,653
431,386
431,386
448,628
448,628
495,359
495,359
568,518
568,518
73,159
73,159
512000
512930
512940
512
Food Svc Manager OT
Food Svc Worker OT
40,509
1,847
0
42,356
49,631
3,397
0
53,028
43,432
3,215
248
46,895
50,400
3,050
0
53,450
47,600
2,725
250
50,575
-2,800
-325
250
-2,875
513930
513940
513
Food Svc Manager PT
Food Svc Worker PT
3,502
571,366
574,868
2,994
532,728
535,722
5,040
531,338
536,378
500
808,045
808,545
2,250
849,764
852,014
1,750
41,719
43,469
514930
514940
514
9,025
10,393
19,418
17,479
23,598
41,077
5,085
21,332
26,417
4,000
8,600
12,600
1,200
1,000
2,200
-2,800
-7,600
-10,400
515940
515
Food Svc Worker Sub
20,237
20,237
34,960
34,960
26,726
26,726
20,200
20,200
30,900
30,900
10,700
10,700
516930
516
Supplements
9,776
9,776
30,954
30,954
10,530
10,530
12,900
12,900
9,300
9,300
-3,600
-3,600
519008
519
Personal Day Payout
Other Salaries
0
0
0
0
253
253
0
0
0
0
0
0
Page 129
FINANCIAL SECTION
Object
51
Description
Personal Services
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
1,105,308
1,127,126
1,095,827
1,403,054
1,513,507
110,453
521000
521
FICA Expense
Social Security
79,929
79,929
81,744
81,744
78,894
78,894
111,425
111,425
110,955
110,955
-470
-470
522100
522111
522
VRS Retirement
Retirement
46,233
1,600
47,833
49,335
1,668
51,003
67,623
3,111
70,734
60,979
0
60,979
79,525
0
79,525
18,546
0
18,546
523040
523070
523
Healthkeepers
Dental Ins Active
Health Premiums
119,172
3,542
122,715
119,921
2,940
122,862
138,050
3,059
141,109
134,732
0
134,732
140,389
0
140,389
5,657
0
5,657
524100
524
1,196
1,196
1,136
1,136
5,375
5,375
5,899
5,899
6,766
6,766
867
867
527001
527002
527003
527
Workers Comp Medical And Other
5,165
43,059
70
48,294
8,007
11,832
0
19,838
6,332
6,481
0
12,813
0
0
0
0
0
0
0
0
0
0
0
0
299,966
276,583
308,925
313,035
337,635
24,600
1,029
0
18,419
19,448
0
0
550
550
0
225
4,420
4,645
0
0
14,500
14,500
0
0
2,650
2,650
0
0
-11,850
-11,850
52
Employee Benefits
533102
533112
533299
533
Bldg Repair Maint
539999
539
180,995
180,995
161,810
161,810
139,717
139,717
148,350
148,350
140,658
140,658
-7,692
-7,692
Purchased Services
200,443
162,360
144,362
162,850
143,308
-19,542
Incty Janitorial Svc
324,496
41,430
7,820
373,746
350,411
31,834
2,875
385,120
316,792
37,503
0
354,294
346,300
37,650
4,000
387,950
329,000
38,660
0
367,660
-17,300
1,010
-4,000
-20,290
Internal Services
373,746
385,120
354,294
387,950
367,660
-20,290
53
546030
546031
546570
546
54
551100
551210
551
Electric Service
Heating Natural Gas
Utilities
11,666
1,501
13,166
13,257
1,098
14,355
14,060
1,452
15,512
14,400
1,500
15,900
13,500
1,400
14,900
-900
-100
-1,000
554200
554
Bldg Rent Or Lease
Leases/Rentals
314,337
314,337
301,899
301,899
345,215
345,215
326,900
326,900
230,707
230,707
-96,193
-96,193
555100
555
Mileage
Travel
4,116
4,116
4,624
4,624
5,746
5,746
4,165
4,165
4,480
4,480
315
315
558300
558
Refunds
0
0
0
0
46,399
46,399
0
0
0
0
0
0
559100
71,571
88,575
92,381
88,800
93,100
4,300
Page 130
FINANCIAL SECTION
Object
Description
559
Miscellaneous Fees and Charges
55
Other Charges
FY2011
Actuals
FY2012
Actuals
FY2013
Actuals
FY2014
Adopted
FY2015
Adopted
FY14 to FY15
Difference
71,571
88,575
92,381
88,800
93,100
4,300
403,190
409,453
505,253
435,765
343,187
-92,578
291
1,816,823
9,091
2,061
10,699
1,395
134,693
1,975,053
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
215
1,915,690
6,220
0
11,350
2,750
112,500
2,048,725
0
1,960,400
2,360
0
6,350
200
126,130
2,095,440
-215
44,710
-3,860
0
-5,000
-2,550
13,630
46,715
0
9,241
0
9,232
61,497
79,970
0
0
0
7,090
82,518
89,608
4,275
0
11,187
0
0
15,463
0
0
0
3,650
6,350
10,000
0
0
0
0
0
0
0
0
0
-3,650
-6,350
-10,000
4,205
210
1,233
0
5,647
0
0
0
0
0
0
0
0
0
0
4,200
370
2,185
0
6,755
0
0
20,000
15,000
35,000
-4,200
-370
17,815
15,000
28,245
560010
560021
560053
560070
560110
560111
560140
560
Office Supplies
Food
Janitorial Supplies
Repair Maint Supply
Uniforms
Footware
Supplies
561002
561010
561020
561070
561080
561
Exp Mach And Equip
Expendable Equipment Replacement
562020
562030
562080
562160
562
Exp Radio Equip Add
Expendable Equipment Additional
564010
564
Fund Balance Funded
2,347,056
2,347,056
2,266,891
2,266,891
1,651,663
1,651,663
866
866
2,263
2,263
1,397
1,397
4,407,726
4,386,183
3,697,799
2,066,346
2,132,703
66,357
0
0
74,448
74,448
45,399
45,399
0
0
0
0
0
0
0
80,973
80,973
66,782
0
66,782
0
0
0
0
8,000
8,000
0
0
0
0
-8,000
-8,000
56
581080
581
Capital Equipment Replacement
582010
582080
582
584121
584
Bldg Improvement
Capital Other
246,625
246,625
0
0
0
0
0
0
0
0
0
0
Capital Outlay
327,598
141,230
45,399
8,000
0
-8,000
Transfer to School Grants / CIP
0
0
0
0
324,248
324,248
0
0
0
0
0
0
Transfers
0
0
324,248
0
0
0
7,117,978
6,888,055
6,476,108
4,777,000
4,838,000
61,000
58
618800
618
61
Page 131
FINANCIAL SECTION
APPROPRIATION CATEGORIES, 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 FY2015 adopted budget for Chesterfield County Public Schools is comprised of five funds. These funds are described in
summary below and in much greater detail throughout this document.
Operating Fund: This fund totals $567,304,500 and 7,118.6 full-time equivalent positions or FTEs for FY2015 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 FY2015 for the grants fund is $24,862,000 including 302.0 full-time equivalents (FTEs). In
total, CCPS receives funding from approximately 30 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 the elementary and
middle 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 $21,520,900 and 359.0 FTEs in
FY2015 include all operating and administrative costs for all K-8 food services, including a transfer to the School Operating Fund
annually to partially offset the cost of building usage. Beginning in FY2009, a breakfast program was made available in all of our
elementary and middle schools.
Non-Federal Food Services Fund: The division also operates a self-supporting non-federal lunch program in each of the high
schools. This program was initiated in FY1993 as an alternative to the decline in participation at the high school level in the federal
school lunch program. No financial assistance is received from local, state or federal agencies. Sale of meals and vending items
provide the largest source of revenue for this program. Planned expenditures of $4,838,000 and 147.0 FTEs in FY2015 include all
operating and administrative costs for grades 9-12 food services, including a transfer to the School Operating Fund annually to
partially offset the cost of building usage. An a la carte breakfast program is also served in each of our high 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 approved for FY2015 is a 9-year plan.
Funding sources include debt proceeds, funding from the governor’s state technology initiative and pay-as-you go cash funding.
Page 132
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.
Page 133
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.
Page 134
FINANCIAL SECTION
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.
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.
Page 135
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:
VI.
VII.
VIII.
IX.
X.
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:
4. 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.
5. Recognized support positions with funded salaries and benefits.
6. 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.
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”
Page 136
FINANCIAL SECTION
4.
5.
6.
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 FY2015 Budget are:
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
Elementary and Secondary Education Act (No Child Left Behind – Title 1) - $5,757,500
Individuals with Disabilities Act - $10,675,000
Preschool Handicapped - $193,607
Carl Perkins Act - $595,000
Headstart - $1,102,180
Title II - $1,250,000
Title III - $450,000
21st Century Learning - $511,195
WIA (Workforce Investment Act) - $355,766
VCU META - $75,000
Richmond Regional Homeless - $15,000
Adult Education - $370,000
State revenue is included in the FY2015 budget for grants such as the Governor’s Technology Initiative ($1,688,000); Medicaid
($105,000); Project Graduation ($65,000); Foundation for Healthy Youth ($60,000); General Adult Ed and Race to GED ($94,000);
and Jobs for Virginia Graduates ($21,000); Individual Student Alternative Education Plan ($47,152); Peer Tech ($10,000) and
Teacher Mentor Grants ($34,000).
Local funds are also included in the FY2015 budget for grants. These funds include a transfer from the Operating Fund for various
grants of $647,600; and tuition and indirect recovery funds totaling $740,000.
Page 137
FINANCIAL SECTION
FOOD SERVICES REVENUE
Chesterfield County Public Schools included funds totaling $26,358,900 in FY2015 for the operation of Food Service programs for all
schools. The Federal Food Service fund includes $21,520,900 and serves students in elementary and middle schools, while the NonFederal food Service fund totals $4,838,000 and serves high school students.
The Federal Food Service fund includes Federal Funds of $10,065,000. Those funds support the following programs:
5.
6.
7.
8.
Federal Breakfast Program - $1,785,000
Federal Fresh Fruits and Vegetables Program - $280,000
Federal Lunch Program - $6,700,000
USDA Program - $1,300,000
State funds of $413,050 are included in the Federal Food Service fund for state programs such as State Breakfast ($215,050) and
State School Lunch ($198,000).
Local funds totaling $11,042,850 are included in the Federal Food Service fund for Sale of Student Lunches ($3,550,000); Pupil
Breakfasts ($190,000); Adult Lunch Sales ($165,000) Ala Carte ($4,005,000); Vending Sales ($184,000); Management Charges
($1,533,350); a Use of Reserves (balances from prior years) of $1,250,000 and other local revenue totaling $165,500.
Included in the $4,838,000 in the Non-Federal Food Service Fund is local revenue for Breakfast and Lunch Sales ($4,088,450);
Vending ($648,000); Management Charges ($40,850) a Use of Reserves (balances from prior years) of $50,000 and other local
revenue of $10,700.
Page 138
FINANCIAL SECTION
ADOPTED BUDGET CHANGES FY2014 TO FY2015
The revenues available for the day to day operations of the school division are budgeted in the operating fund. For FY2015, the
expenditures in this fund will increase by $32.8 million or about 6.1%. Given that the expenditure increases exceeded the level of
revenue available, reductions were made to bring the budget into balance. Projected grant funding, budgeted in a separate fund, has
declined $2.2 million or 8.1% due to the loss of several grants as well as adjustments to bring FY2015 projections more closely in line
with FY2014 actual awards. Food service expenditures, in two separate funds, will increase about $900,000 or 3.5% in response to
the opening of an additional educational facility as well as capital improvements to a number of existing facilities
.
$ 534,509,400
local revenue
state aid
state sales tax
county transfer
Federal
1,235,000
16,896,100
369,600
14,286,500
7,800
$ 567,304,500
$ 534,509,500
Adjustments:
IDEA
Headstart
Title II
Teaching American History
Workforce Investment Act
Medicaid
grants administration
other adjustments
Baseline Adjustments
workers compensation
transportation - home to school
fund balance - unfunded
fund balance – funded
homebound education
athletic/academic supplements
substitute teacher pay
special ed transportation
comprehensive services
Compensation
VRS rate change
1% salary increase
annualize salary increase
annualize health care costs
New Students
student growth
K-3
New or Expanded Initiatives
decrease PTR divisionwide
replacement buses
CIP reserve
CTC@Hull opening
safety net funding
data lines (increased bandwidth)
Reductions
outsourcing custodial - 8 schools
warehouse reduction
debt service
county charges for services
special ed aide reduction (8 FTEs)
building lease
salary lapse
wellness
other adjustments
Page 139
2,000,000
754,000
586,500
525,500
458,300
375,000
340,000
320,000
249,800
7,610,100
3,800,000
2,940,000
2,700,000
1,418,000
935,000
6,271,000
2,000,000
1,855,600
1,500,000
343,200
100,000
(1,500,000)
(534,900)
(500,000)
(287,500)
(208,500)
(188,500)
(177,000)
(127,000)
(763,400)
$ 567,304,500
$ 27,059,000
(675,000)
(265,000)
(195,500)
(342,900)
(475,700)
(95,000)
(100,000)
(47,900)
$ 24,862,000
$ 25,488,000
Revenue Adjustments:
Meal sales
Federal funding
Use of reserves
State
585,000
655,000
(376,200)
7,100
FY2015 Food Services Funds
$ 26,358,900
$ 25,488,000
Expenditure Adjustments:
salary adjustments
benefit and workers comp increases
staff for new tech center
capital equipment purchases
CIP reserve transfer
260,100
261,100
138,800
533,100
(322,200)
FY2015 Adopted Food Service Funds
$ 26,358,900
Total FY2015 Adopted Budget
$618,525,400
FINANCIAL SECTION
KEY FACTORS AFFECTING BUDGET DEVELOPMENT

Student membership is expected to be 58,867 at September 30, 2014, representing an anticipated increase of 150 students over
actual September 30, 2013 membership or 473 over the projection for FY2014. The ADM projection at March 30, 2015, is
58,604.

Operating fund revenue for FY2015 is projected to increase 6.1% over the FY2014 approved budget, or $32.8 million. This
increase includes changes to our fee schedules increasing facilities rentals and driver education, and instituting a fee for middle
school chromebooks.. State revenue will increase nearly $17 million, primarily the result of rebenchmarking in the first year of the
biennium. A projected increase of 150 students for FY2015 will add to the state aid increase. The county’s general fund transfer
is also expected to provide a substantial increase at $14.3 million.

Instruction continues to receive the majority of funding in the operating budget at more than 70%, with 10% to operations and
maintenance, 8% to debt, 6% to transportation, less than 4% to administration, attendance and health and 2% to technology.

The Virginia Retirement system rate increase for FY2015 is 15.56%, an increase of 2.8 percentage points over FY2014 at an
additional cost of $7.6 million for the operating fund.

For FY2013, the General Assembly also enacted legislation 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 will be applied to targeted schools and programs with
the highest need. The cost of the reduction of 1 in PTR is $6.3 million and 111.0 FTE.

The FY2015 adopted budget includes a pay increase of 1% for all eligible employees scheduled to take effect July 1, 2014 at a
cost of $3.8 million. It also includes the restoration ($375,000) of the previous reduction of 15 percent for athletic and academic
supplements.

Annualizing the January 1, 2014 salary increase and the 2014 calendar year costs for healthcare will cost an estimated $5.6
million.

Significant contributions by the School Board for employee and retiree health insurance will continue into FY2015.

The contribution to the Supplemental Retirement Plan will continue at the FY2014 level for all active employees as of June 30,
2013. The program was discontinued for all new employees beginning in FY2014.

To insure full funding of accounts such as workers compensation, substitutes, homebound instruction, and transportation costs,
$3.9 million has been included in the FY2015 budget.

Capital funding for schools bus replacements increases by $2.0 million in FY2015 as a result of the one time funding for this
purpose. The Five-Year plan includes funding to continue to replace our aging fleet.

Plans are well underway to open a second career and technical center in the fall of 2014 – CTC@Hull. The renovated school
building will also house the majority of our instructional staff. The incremental cost of staffing, materials and utilities is $1.5
million.

“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, and has been limited in recent years as a result of budget reductions. The five year plan addresses the
rebuilding of that funding source, beginning with $1.5 million for FY2015. The five year plan will build on that amount so that we
can meet the guideline of five percent of the county’s general fund transfer or approximately $14.5 millon by FY2019.

Student growth, measured budget to budget at 473 students and 9/30/13 actual membership to adopted FY2015 budget at 150,
will cost an estimated $1.4 million in additional teaching staff and materials.

Continued full participation in the state’s K-3 class size reduction program is funded at an additional cost of $935,000.
Page 140
FINANCIAL SECTION

Safety net funding will be increased by $343,000 in FY2015. 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.

Equipment for the anywhere, anytime learning initiative (blended learning) is funded in the Capital Improvement Plan and is
scheduled to begin in the fall of 2014 when middle school students will receive laptop computers (Chromebooks). High school
students are scheduled to receive these devices 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 $100,000 has been included in the FY2015
budget for increased bandwidth to support this initiative.

As part of the Board’s efforts to create additional efficiencies and maximize funding for instruction, CCPS will embark upon a plan
to begin the outsourcing of custodial services in FY2015. This plan will save about $1.5 million in FY2015. At the same time, the
warehousing function has been downsized to include only essential functions such as supplying of classroom furniture and
providing interoffice and US mail service. This change saved the school division approximately $500,000.

There are a number of relatively small reductions included to balance the FY2015 adopted budget. First, debt service payments
will decline slightly in FY2015, about $500,000. A reduction in county services of about $290,000 is all but offset by an increase
in comprehensive services. The planned building lease payments for current administrative space (IDC) for the instructional staff
has been reduced to reflect the relocation to office space in the new career and technical center ($188,000). There is also a
reduction in the wellness budget of $127,000 to offset the loss of gainsharing revenue following the divisionwide move to a self
insured healthcare plan. A reduction in special education instructional assistants yields another savings of $208,000. There are
other numerous technical adjustments across the division for another savings of about $415,000 when taking into account the
increase in fund balance of $525,000 for unanticipated contingencies that may materialize during the year.

The operating fund also includes an unfunded line item (both in revenues and expenditures) of $586,500 to account primarily for
changes in state revenue that occurred after the county had adopted its budget as well as the appropriations for the school
division. These line items will insure an appropriate upper limit on actual expenditures and will be adjusted during the budget
year to reflect any further changes in revenue that might occur.

Grant funding will decline overall by $2.2 million from the FY2014 adopted budget. This is the result of a loss of several grants
including the Teaching American History grant and reductions in other grant estimates from FY2014 to more closely match the
actual awards from FY2014.

The food service funds will increase over the FY2014 budget by nearly $900,000. Capital improvements at a number of school
cafeterias as well as the addition of food service at the new career and technical center (scheduled to open in September 2014)
accounts for the majority of this increase.
Page 141
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 revenue supporting the operating fund experienced a significant downturn in the years following FY2009 as the recession settled
in and the ensuing recovery was slow to take hold. As one can see in the chart above, this had a serious impact on the budgets over
the next 5 years. FY2015 is the first year in the past six years in which CCPS could begin 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.
ENROLLMENT HISTORY & PROJECTIONS:
65,000
60,000
55,000
50,000
45,000
40,000
35,000
Student enrollment showed 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. Beginning with FY2013, enrollment is starting to increase a small amount,
certainly not at the levels of the 1980s and 90s. Projections show this trend will continue for the forseeable future.
Page 142
FINANCIAL SECTION
PER PUPIL EXPENDITURE – ADOPTED BUDGET BY FISCAL YEAR:
9,800 9,600 9,400 9,200 9,000 8,800 8,600 8,400 8,200 8,000 FY2009
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015
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 FY2015 nearly equals that in FY2009, Chesterfield continues to rank in the bottom 7
percent of Virginia’s school districts with regard to the amount spent per student.
NUMBER OF TEACHING STAFF BY YEAR:
4,100 4,050 4,000 3,950 3,900 3,850 3,800 3,750 3,700 3,650 3,600 FY2009
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015
Teaching staff (as well as a number of other staff) was reduced significantly in FY2010 and FY2011, with an increase of 1 in the
student/teacher ratio taking place in FY2011. During this time, student membership began to grow slightly year over year,
necessitating additional staff. For the first time in five years, CCPS is in a position to not only adequately address student growth, but
to begin to address the need for lower student/teacher ratios and expanded electives as well with an overall reduction in the ratio of 1
for FY2015. The five year plan includes funding to further reduce student/-teacher ratio over the period.
Page 143
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 ever rising health care costs. In addition, the state overhauled the Virginia Retirement
system 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 will lower our per
employee payments over time.
OUTSOURCING:
For FY2015, the School Board has eliminated much of its warehousing function and will begin outsourcing custodial services at eight
of its school locations. These efforts to create additional efficiencies and maximize funding for instruction are expected to save about
$2.0 million in FY15. Also in FY2015, Chesterfield County Schools will begin to explore energy performance contracts (ESCOs) as a
way to generate additional savings in the coming years through energy conservation.
BLENDED LEARNING:
The largest portion of the blended learning initiative is being funded from the CIP. For FY2015, Chromebooks will be issued to all
middle school students with high schools to follow in F2016. Chesterfield County Public Schools defines blended learning as the
take ownership of their learning.
BUS REPLACEMENTS:
The economic downturn beginning in FY2010 has 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 will be able to
purchase twenty-three replacement buses. Two of these will be propane buses, an experimental step toward a more cleaner, more
cost-effective, and more maintenance-friendly fleet. The five year plan addresses further bus replacements over the next several
years.
SCHOOL REVITALIZATION:
In November, 2014, voters approved, by a margin of nearly 72%, a school revitalization program that will either replace or completely
renovate nine of our schools most in need. These are the schools addressed in the recently adopted capital improvement plan:
Providence Middle, Monacan High, Manchester Middle, and these elementary schools: Beulah, Enon, Matoaca, Harrrowgate, 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.
Page 144
FINANCIAL SECTION
FIVE-YEAR PLAN – OPERATING FUND
The 5-year plan 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 further 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 five year plan was developed for
the operating fund only. The grants and food service funds are anticipated to remain stable with food services changing in response
to changes in student membership only, with no more new schools on the horizon for the scope of this plan.
Local (inc. $1M reserve)
County - Recurring
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
10,899,700
11,459,700
11,459,700
11,459,700
11,459,700
11,459,700
247,767,000
254,879,900
262,506,500
271,617,300
282,181,200
290,646,600
County - One - Time Capital
2,000,000
2,000,000
-
3,650,000
1,200,000
County - Addtl recurring (PTR)
3,895,400
3,895,400
3,895,400
3,895,400
3,895,400
Prior Year savings
5,883,700
5,000,000
3,500,000
2,000,000
2,000,000
1,000,000
238,220,500
238,860,500
246,647,100
247,287,100
255,288,100
256,054,000
58,248,300
59,704,500
61,197,100
62,727,000
64,295,200
65,902,600
390,000
390,000
390,000
390,000
390,000
390,000
567,304,500
576,190,000
589,595,800
603,026,500
620,709,600
629,348,300
567,304,500
576,976,700
592,862,900
604,348,900
618,787,700
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
-
3,671,300
-
5,204,300
-
4,000,000
4,100,000
4,200,000
4,300,000
4,400,000
State
Sales Tax (2.5% increase per year)
Federal
Projected Funds Available
Base
3,895,400
Required expenditure increases:
Annualizing Healthcare Costs
VRS Rate Change
Salary Increase (COLA - est. 1% annually)
Student Growth
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
Debt Service
1,247,700
3,265,700
1,095,100
(708,200)
-
ESCO savings
(560,000)
(1,450,800)
(109,100)
(657,300)
Pay as you go Reserve
1,984,400
3,300,000
3,300,000
3,300,000
-
9,672,100
15,886,200
11,486,000
14,438,800
7,400,000
576,976,700
592,862,900
604,348,900
618,787,700
626,187,700
(786,700)
(3,267,100)
(1,322,400)
1,921,900
3,160,600
1,567,000
Baseline Expenditure Increase
Baseline Subtotal
Baseline (Deficit)/Surplus
567,304,500
Support for College Career Readiness/PTR Reduction/Competitive Salaries/Transportation
Targeted PTR Reductions Across the Division
Remediation and enrichment support
College and Career Readiness
Professional development
Bus Replacements
Total (Deficit)/Surplus
Page 145
1,567,000
1,567,000
1,567,000
1,567,000
500,000
-
-
-
-
-
220,000
-
-
-
-
-
335,000
-
-
250,000
250,000
-
-
-
(3,103,700)
(5,304,100)
(3,474,400)
354,900
1,593,600
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.
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
On November 5th, 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, prompted evaluation of alternative solutions to fund the CIP plan for Chesterfield County Schools. 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 FY2014 (revised) - 2022, projects the following funds to be available: CIP Reserve at
$45,118,000; cash proffers estimated at $26,162,000; debt financing of $291,600,000, School Nutrition Services funds of $2,124,200,
State Technology funds of $18,000,000, as well as an additional transfer from the County ($4,850,000) that will fund a portion of
major maintenance in FY2018/FY2019 and an operating transfer totaling $9,253,200 that will fund a portion of the technology plan.
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 140% 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. Administrative Space
The current School Board Administration Building was constructed in 1968 with no major renovations or systems upgrades since that
time. Funds have been included in FY2015 and FY2016 ($2,000,000) for planning and improvements to the building to enable it to
remain viable for use.
Page 146
FINANCIAL SECTION
4. Major Maintenance
As of the fall of 2013, 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.
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 $19,500,000 is included in
the Plan for major maintenance. In addition, nearly $30 million is included for lighting, heating, ventilation, and air conditioning system
upgrades at various schools. This work will be performed as part of a planned contract with an energy savings company. Also,
security enhancements are needed to ensure our students and faculty are housed in the safest and most secure environment
possible. A total of $2,961,200 is included for these improvements.
5. 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 will continue into FY2015 with the purchase of laptops for
every middle school student, followed by the implementation at the high school level in FY2016. The funding in this project will be
used to purchase the devices and replace them on a regular schedule.
Information provided on the following pages:
o
o
o
o
Page 147
FY2014-2022 Capital Improvement Plan Financial Summary
Data on functional capacity, enrollment and mobile classrooms as of fall of 2013
Enrollment data at the elementary, middle, and high school level for the past thirty years
School CIP summary with project descriptions and fund sources
FINANCIAL SECTION
FY2014 – FY2022 CIP Summary
Sources:
CIP Reserve Transfer
FY2014
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Grand Total
$2,190,000
$3,350,000
$5,654,000
$5,654,000
$5,654,000
$5,654,000
$5,654,000
$5,654,000
$5,654,000
$45,118,000
3,650,000
1,200,000
Additional Transfer - County Contribution
Operating Transfer
4,850,000
0
380,000
1,267,600
1,267,600
1,267,600
1,267,600
1,267,600
1,267,600
1,267,600
9,253,200
Debt Financing - G.O. Bonds
Debt Financing - G.O. Bonds (County
Contribution)
7,500,000
39,240,000
37,850,000
20,337,300
21,197,300
30,200,000
33,000,000
38,660,000
16,600,000
244,584,600
6,362,700
5,402,700
Debt Financing - ESCO
State Technology Grants (FY14 includes
FY13)
4,000,000
1,700,000
14,650,000
1,600,000
1,600,000
1,600,000
1,600,000
1,600,000
1,600,000
29,950,000
3,600,000
1,800,000
1,800,000
1,800,000
1,800,000
1,800,000
1,800,000
1,800,000
1,800,000
18,000,000
School Nutrition Services
1,223,200
901,000
Cash Proffers
2,162,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
26,162,000
20,675,200
51,231,000
64,221,600
40,021,600
43,571,600
44,721,600
46,321,600
56,421,600
29,921,600
397,107,400
$1,000,000
$1,700,000
$1,750,000
$1,700,000
$1,700,000
$1,700,000
$1,700,000
$1,700,000
$1,700,000
$14,650,000
4,000,000
1,700,000
14,650,000
1,600,000
1,600,000
1,600,000
1,600,000
1,600,000
1,600,000
29,950,000
3,650,000
1,200,000
250,000
250,000
351,600
351,600
351,600
351,600
351,600
351,600
351,600
2,961,200
Technology Plan/replacements
Blended Learning Technology Program
(gr. 6-12)
5,540,000
2,610,000
2,140,000
2,140,000
2,140,000
2,140,000
2,140,000
2,140,000
2,140,000
23,130,000
0
2,670,000
6,230,000
6,230,000
6,230,000
6,230,000
6,230,000
6,230,000
6,230,000
46,280,000
School Nutrition Service
1,223,200
901,000
0
0
2,124,200
Future Acquisitions
2,162,000
3,000,000
3,000,000
8,162,000
15,021,600
15,021,600
132,107,400
Total
860,000
4,440,000
17,065,400
2,124,200
Uses:
Major Maintenance
Major Maintenance performed by ESCO
Major Maintenance funded (w/ addtl
county contribution)
Security Enhancements
Subtotal
14,175,200
9,831,000
25,121,600
12,021,600
15,671,600
13,221,600
4,850,000
12,021,600
Providence Middle Renovation
2,000,000
23,900,000
25,900,000
Monacan High (Gym, Media Center,
Admin.)
1,500,000
1,000,000
2,500,000
Monacan High
11,500,000
Manchester Middle Renovation
3,000,000
Beulah ES Replacement
1,000,000
11,500,000
34,100,000
1,000,000
38,100,000
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
26,000,000
24,900,000
26,900,000
1,000,000
2,000,000
27,500,000
30,500,000
2,000,000
Harrowgate Elementary Renovation
1,000,000
13,800,000
14,800,000
Harrowgate Elementary Renovation
1,000,000
1,000,000
2,000,000
17,500,000
19,500,000
Reams Elementary Renovation
1,000,000
Crestwood Elementary Renovation
1,000,000
1,000,000
1,000,000
New Elementary (Midlothian Area)
1,000,000
Ettrick Elementary Renovation
1,000,000
1,000,000
1,000,000
1,000,000
13,800,000
15,800,000
27,600,000
30,600,000
14,900,000
16,900,000
Subtotal
$6,500,000
$41,400,000
$39,100,000
$28,000,000
$27,900,000
$31,500,000
$34,300,000
$41,400,000
$14,900,000
$265,000,000
Grand Total
$20,675,200
$51,231,000
$64,221,600
$40,021,600
$43,571,600
$44,721,600
$46,321,600
$56,421,600
$29,921,600
$397,107,400
Notes:
The CIP reserve transfer in FY14 and FY15 is funded with savings from prior years' CIP. In FY16, the CIP transfer is a combination of remaining savings
from prior years and CIP transfer from the operating fund (approximately $3.2 million in the first year of CIP transfer restoration)
** The Operating Transfer is made up of student fees for the blended learning technology program and operating savings stemming from that program.
Page 148
FINANCIAL SECTION
Fall 2013 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
Page 149
Functional
Capacity
2013
Membership
746
498
601
548
631
745
746
723
628
845
588
861
907
569
552
1,013
589
891
753
825
628
568
851
551
707
718
487
664
628
782
720
878
733
749
733
710
917
720
27,003
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
1,002
704
674
860
732
25,977
Over/Under
% Of
Capacity
For F13
Classroom
Trailers
68
40
8
(26)
(10)
(146)
(52)
19
91
131
(67)
135
15
75
56
(9)
(77)
181
84
64
27
102
8
(16)
56
16
29
48
122
113
144
35
(95)
(253)
29
36
57
(12)
1026
91%
92%
99%
105%
102%
118%
107%
97%
86%
84%
111%
84%
98%
87%
90%
101%
113%
80%
89%
92%
96%
82%
99%
103%
92%
98%
94%
93%
81%
86%
80%
96%
113%
134%
96%
95%
94%
102%
96%
6
3
6
7
2
13
8
7
4
0
6
2
4
2
1
4
5
6
1
4
2
4
7
5
5
5
2
4
0
0
0
0
7
3
5
2
0
3
145
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
CHESTERFIELD COM HIGH
CLOVER HILL HIGH
COSBY HIGH
JAMES RIVER HIGH
MANCHESTER HIGH
MATOACA HIGH
MEADOWBROOK HIGH
MIDLOTHIAN HIGH
MONACAN HIGH
THOMAS DALE HIGH
TOTAL
Over/Under
% Of
Capacity
For F13
Classroom
Trailers
1,429
1,068
1,189
1,226
1,431
1,072
1,206
832
1,278
853
1,036
1,294
13,914
100
207
95
(4)
(112)
366
300
225
86
236
(15)
72
1556
93%
84%
93%
100%
108%
75%
80%
79%
94%
78%
102%
95%
90%
0
3
2
14
20
3
7
3
6
9
3
1
71
Functional
Capacity
2013
Membership
Over/Under
% Of
Capacity
Classroom
Trailers
2,020
559
1,750
1,750
2,131
2,151
1,794
1,626
1,569
1,757
2,824
19,931
1,843
264
1,875
2,025
2,023
1,895
1,860
1,625
1,424
1,366
2,271
18,471
177
295
(125)
(275)
108
256
(66)
1
145
391
553
1460
91%
47%
107%
116%
95%
88%
104%
100%
91%
78%
80%
93%
5
9
0
9
2
5
5
4
0
1
7
47
Functional
Capacity
2013
Membership
1,529
1,275
1,284
1,222
1,319
1,438
1,506
1,057
1,364
1,089
1,021
1,366
15,470
APPOMATTOX GOV.'S SCHOOL
MAGGIE WALKER GOV.'S SCHOOL
GRAND TOTAL
62,413
Note: Information provided by the CCPS Planning Department
Page 150
129
226
58,717
4051
263
FINANCIAL SECTION
September 30th Membership History
Year
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
Page 151
Elementary
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
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
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
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
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
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
Total
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
Total Growth
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
FINANCIAL SECTION
Project Details
Providence Middle School
Built in 1968
Start date: FY2015 • Completion date: FY2019
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
Page 152
Prior
Years
$0
2,000,000
0
0
$2,000,000
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
23,900,000
0
0
$23,900,000
$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
25,900,000
0
0
$25,900,000
FINANCIAL SECTION
Monacan High School
Built in 1979
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
Page 153
Prior
Years
$0
1,500,000
0
0
$1,500,000
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
11,500,000
0
1,000,000
$12,500,000
$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
13,000,000
0
1,000,000
$14,000,000
FINANCIAL SECTION
Manchester Middle School
Built in 1979
Start date: FY2016 • Completion date: Fall 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
Page 154
Prior
Years
$0
3,000,000
0
0
$3,000,000
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
0
0
1,000,000
$1,000,000
$0
34,100,000
0
0
$34.100,000
$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
37,100,000
0
1,000,000
$38,100,000
FINANCIAL SECTION
Beulah Elementary School
Built in 1928
Cost: $26.0 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*
5,400,000
Total
$26,000,000
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
Page 155
Prior Years
$0
0
0
0
$0
FY2015
$0
0
0
1,000,000
$1,000,000
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
1,000,000
$26,000,000
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
Page 156
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
0
0
0
$0
$0
1,000,000
0
1,000,000
$2,000,000
$0
0
0
1,000,000
$1,000,000
$0
24,900,000
0
1,000,000
$25,900,000
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$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
Page 157
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
2,000,000
0
0
$2,000,000
$0
0
0
1,000,000
$1,000,000
$0
0
0
0
$0
$0
0
0
0
$0
$0
27,500,000
0
0
$27,500,000
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$0
29,500,000
0
1,000,000
$30,500,000
FINANCIAL SECTION
School Administration Building (Central Office)
Built in 1968
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 is 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
Page 158
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
1,000,000
0
0
$1,000,000
$0
$1,000,000
0
0
$1,000,000
$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
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
Page 159
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$0
1,000,000
0
1,000,000
$2,000,000
$0
13,800,000
0
1,000,000
$14,800,000
$0
0
0
0
$0
$0
0
0
0
$0
$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 for the renovation of the current school is 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
Page 160
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
1,000,000
$1,000,000
$0
0
0
1,000,000
$1,000,000
$0
0
0
0
$0
$0
17,500,000
0
0
$17,500,000
$0
0
0
0
$0
$0
0
0
0
$0
$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
Page 161
Prior Years
$0
0
0
0
$0
FY2015
$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
Page 162
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
1,000,000
$1,000,000
$0
0
0
1,000,000
$1,000,000
$0
0
0
1,000,000
$1,000,000
$0
0
0
0
$0
$0
27,600,000
0
0
$27,600,000
$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 a better location 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
Page 163
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
0
$0
$0
0
0
1,000,000
$1,000,000
$0
0
0
1,000,000
$1,000.000
$0
0
0
0
$0
$0
14,900,000
0
0
$14,900,000
$0
14,900,000
0
2,000,000
$16,900,000
FINANCIAL SECTION
School Nutrition Services
Cost: $2.1 million
Project Description
Funding from the federal food services fund reserves is committed in FY2015 and in prior years to install new or enlarge existing
walk-in freezer/refrigerators at these elementary schools: Bensley, Chalkley, Ecoff, and Greenfield. Other renovations will include
new or expanded serving line modifications at Bellwood Elementary, Carver Middle, Falling Creek Middle, and Salem Middle.
Aging freezers and refrigerators will be replaced with more energy efficient equipment and damaged floors repaired. The
modifications to serving lines, including the addition of a second line and changes to the existing configuration will accelerate the
distribution of food to students.
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
Page 164
Prior
Years
$0
0
1,223,200
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$0
0
901,000
0
$901,000
$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
2,124,200
0
$2,124,200
FINANCIAL SECTION
Major Maintenance/ Security
Start date: FY2015 • ongoing
Cost: $52.4 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 debt, with
a small amount from the Reserve for CIP. The remaining funding projected for this project (other category) represents pay-asyou-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
Page 165
Prior
Years
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$250,000
$250,000
$351,600
$351,600
$351,600
$351,600
$351,600
$351,600
$351,600
$2,961,200
5,000,000
3,400,000
0
$5,250,000
0
$3,650,000
16,400,000
0
0
$16,751,600
3,300,000
0
0
$3,651,600
3,300,000
3,650,000
0
$7,301,600
3,300,000
1,200,000
0
$4,851,600
3,300,000
0
0
$3,651,600
3,300,000
0
0
$3,651,600
3,300,000
0
0
$3,651,600
44,600,000
4,850,000
0
$52,411,200
FINANCIAL SECTION
Technology – Blended Learning Program ( grades 6-12)
Start date: FY2015 • ongoing
Cost: $46.3 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 will continue into FY2015 with the
purchase of laptops for every middle school student, followed by the implementation at the high school level in FY2016. The
funding in this project will be used to purchase the devices and replace them on a regular schedule.
Financing Summary
Financing
Reserve for CIP
Debt
Other
Cash Proffers
Total
Page 166
Prior
Years
$0
0
0
0
$0
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$2,290,000
0
380,000
0
$2,610,000
$4,962,400
0
1,267,600
0
$6,230,000
$4,962,400
0
1,267,600
0
$5,758,500
$4,962,400
0
1,267,600
0
$5,758,500
$4,962,400
0
1,267,600
0
$5,758,500
$4,962,400
0
1,267,600
0
$5,758,500
$4,962,400
0
1,267,600
0
$5,758,500
$4,962,400
0
1,267,600
0
$5,758,500
$37,026,800
0
9,253,200
0
$46,280,000
FINANCIAL SECTION
Technology Plan / Replacements
Start date: Summer 2015 • Ongoing
Cost: $23.1 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
Page 167
Prior
Years
$1,940,000
0
3,600,000
0
$5,540,000
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
Total
$810,000
0
1,800,000
0
$2,610,000
$340,000
0
1,800,000
0
$2,140,000
$340,000
0
1,800,000
0
$2,140,000
$340,000
0
1,800,000
0
$2,140,000
$340,000
0
1,800,000
0
$2,140,000
$340,000
0
1,800,000
0
$2,140,000
$340,000
0
1,800,000
0
$2,140,000
$340,000
0
1,800,000
0
$2,140,000
$5,130,000
0
18,000,000
0
$23,130,000
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.
Debt as a % of Assessed Value
Debt per Capita
Debt as a % of General Governmental Expenditures
Actual
June 30, 2013
1.5%
$1,607
6.9%
Planning Cap
Ceiling
3.0%
$1,767
10.0%
3.5%
$1987
11.0%
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 decline somewhat from FY2014 to FY2015, in the longer term, the 9-year capital
improvement plan includes a revitalization plan for a number of schools as well as major maintenance and the technology plan. Debt
service is expected to increase substantially as these projects get underway.
The total debt obligation for FY2015 is $42,860,100. 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 year of the plan. Projected debt obligations will be adjusted as
necessary during the budget process in each year of the plan.
Page 168
FINANCIAL SECTION
DEBT OBLIGATION – FINANCIAL DETAIL
Summary of Outstanding Balances for Long-Term Debt Obligations as of 07/01/2014
Bond Issues
VPSA 1995A
VPSA 1995C
VPSA 2002B
GO 2004A
GO 2005A
GO 2006A
GO 2007A
GO 2007B
GO 2008A
GO 2009A
GO 2009B
VPSA 2011
VPSA 2012B
GO 2012B
VPSA 2013A
GO 2014
Totals
Principal
Interest
Total
1,510,000
2,610,000
10,496,880
15,414,447
12,841,547
344,000
20,154,433
284,000
34,774,311
17,082,425
41,130,634
43,509,312
1,104,428
14,065,000
17,665,000
42,782,142
18,305,000
7,500,000
90,223
133,110
2,324,475
1,852,153
1,339,666
18,814
5,507,829
12,070
11,117,748
4,281,062
15,027,371
15,276,221
65,534
5,588,224
7,559,249
12,964,187
7,704,377
2,668,390
1,600,223
2,743,110
12,821,355
17,266,600
14,181,213
362,814
25,662,261
296,070
45,892,059
21,363,486
56,158,005
58,785,533
1,169,962
19,653,224
25,224,249
55,746,329
26,009,377
10,168,390
301,573,558
93,530,702
395,104,260
Summary of FY2015 Debt Service Payments
Bond Issues
VPSA 1995A
VPSA 1995C
VPSA 2002B
GO 2004A
GO 2005A
GO 2006A
GO 2007A
GO 2007B
GO 2008A
GO 2009A
GO 2009B
VPSA 2011
VPSA 2012B
GO 2012B refunding
VPSA 2013A
GO 2014
GO Admin Fees
GO Issuance Costs
VPSA Admin Fees
Totals
Page 169
Principal
Interest
Other
Total
755,000
1,305,000
1,166,320
3,811,427
4,063,570
172,000
2,519,304
142,000
2,674,947
2,937,902
2,805,660
379,756
785,000
930,000
2,846,770
920,000
263,000
67,667
99,833
493,937
702,524
618,543
12,542
891,204
9,053
1,594,937
843,247
1,961,050
1,887,802
33,133
629,011
789,575
2,051,778
763,873
713,200
-
822,667
1,404,833
1,660,257
4,513,951
4,682,113
184,542
3,410,508
151,053
4,269,884
843,247
4,898,952
4,693,462
412,889
1,414,011
1,719,575
4,898,548
1,683,873
976,200
-
-
10,000
199,537
10,000
10,000
199,537
10,000
28,477,656
14,162,907
219,537
42,860,100
FINANCIAL SECTION
Debt Service
FY2014 - FY2015 Comparison of Budgeted Payments
Bond Issues
FY14
Adopted
Principal/Interest
VPSA 1994A
VPSA 1995A
VPSA 1995C
VPSA 2002B
VPSA 2004
GO 2004A
GO 2005A
GO 2006A
GO 2007A
GO 2007B
GO 2008A
GO 2009A
GO 2009B
VPSA 2011
VPSA 2012B
GO 2012B
VPSA 2013A
GO 2014
433,230
867,495
1,471,388
1,719,739
2,982,000
7,482,200
2,339,143
190,814
3,536,474
157,088
4,376,882
843,247
5,001,779
4,833,745
435,047
1,441,879
1,745,615
2,823,948
627,810
-
FY14
Adopted
Other Debt
FY15
Adopted
Principal/Interest
-
FY15
Adopted
Other Debt
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
Increase/
(Decrease)
Total
-
(433,230)
(44,828)
(66,555)
(59,482)
(2,982,000)
(2,968,249)
2,343,173
(6,272)
(125,966)
(6,035)
(106,998)
(102,827)
(140,283)
(22,158)
(27,868)
(26,038)
2,074,600
1,056,063
976,200
209,332
10,000
199,332
(30,478)
219,332
(499,900)
Other Debt Expenditure:
GO Bond Fees / Issuance Costs
VPSA Bond Fees / Issuance Costs
Totals
10,000
40,478
43,309,522
50,478
42,640,768
43,360,000
Summary of
Changes:
Principal Payments decreased from FY14 to FY15 by $179,306;
Interest Payments decreased from FY14 to FY15 by $489,448;
Other Debt Service increased from FY14 to FY15 by $168,854;
for a combined total decrease of $499,900.
42,860,100
Bond Amortization Schedule
Virginia Public School Authority Bonds 1995A
Original Bond Amount $9,840,000
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
5.500%
5.500%
5.500%
5.500%
5.600%
5.600%
5.725%
5.800%
5.850%
5.900%
5.900%
5.975%
5.975%
Totals
Page 170
Principal
Payment
Interest
Payment
Total
Payment
760,000
760,000
760,000
760,000
760,000
755,000
755,000
755,000
755,000
755,000
755,000
755,000
755,000
539,734
498,694
457,654
416,234
374,054
331,634
288,882
245,375
201,396
157,040
112,495
67,667
22,556
1,299,734
1,258,694
1,217,654
1,176,234
1,134,054
1,086,634
1,043,882
1,000,375
956,396
912,040
867,495
822,667
777,556
9,840,000
3,713,413
13,553,413
Outstanding
Principal
9,080,000
8,320,000
7,560,000
6,800,000
6,040,000
5,285,000
4,530,000
3,775,000
3,020,000
2,265,000
1,510,000
755,000
-
FINANCIAL SECTION
Virginia Public School Authority Bonds 1995C
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
Totals
Principal
Payment
Interest
Payment
Total
Payment
1,310,000
1,310,000
1,310,000
1,310,000
1,310,000
1,310,000
1,310,000
1,310,000
1,305,000
1,305,000
1,305,000
1,305,000
1,305,000
866,600
786,690
706,780
633,420
566,610
499,800
432,990
366,180
299,498
232,943
166,388
99,833
33,278
2,176,600
2,096,690
2,016,780
1,943,420
1,876,610
1,809,800
1,742,990
1,676,180
1,604,498
1,537,943
1,471,388
1,404,833
1,338,278
17,005,000
5,691,008
22,696,008
Outstanding
Principal
15,695,000
14,385,000
13,075,000
11,765,000
10,455,000
9,145,000
7,835,000
6,525,000
5,220,000
3,915,000
2,610,000
1,305,000
-
Virginia Public School Authority Bonds 2002B
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2.350%
4.100%
4.100%
4.100%
4.100%
4.100%
4.100%
4.100%
4.100%
4.350%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
5.100%
4.600%
4.850%
4.850%
Totals
Page 171
Principal
Payment
Interest
Payment
Total
Payment
1,171,200.00
1,171,200.00
1,171,200.00
1,171,200.00
1,171,200.00
1,171,200.00
1,171,200.00
1,171,200.00
1,171,200.00
1,171,200.00
1,166,320.00
1,166,320.00
1,166,320.00
1,166,320.00
1,166,320.00
1,166,320.00
1,166,320.00
1,166,320.00
1,166,320.00
1,166,320.00
1,229,559.37
994,251.20
946,232.00
898,212.80
850,193.60
802,174.40
754,155.20
706,136.00
658,116.80
608,633.60
553,418.84
493,936.52
434,454.20
374,971.88
315,489.56
256,007.24
196,524.92
139,958.40
84,849.78
28,283.26
2,400,759.37
2,165,451.20
2,117,432.00
2,069,412.80
2,021,393.60
1,973,374.40
1,925,355.20
1,877,336.00
1,829,316.80
1,779,833.60
1,719,738.84
1,660,256.52
1,600,774.20
1,541,291.88
1,481,809.56
1,422,327.24
1,362,844.92
1,306,278.40
1,251,169.78
1,194,603.26
23,375,200.00
11,325,559.57
34,700,759.57
Outstanding
Principal
22,204,000.00
21,032,800.00
19,861,600.00
18,690,400.00
17,519,200.00
16,348,000.00
15,176,800.00
14,005,600.00
12,834,400.00
11,663,200.00
10,496,880.00
9,330,560.00
8,164,240.00
6,997,920.00
5,831,600.00
4,665,280.00
3,498,960.00
2,332,640.00
1,166,320.00
-
FINANCIAL SECTION
Refunded General Obligation Bonds 2004
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
3.000%
3.000%
3.000%
3.000%
4.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
4.000%
4.000%
4.000%
4.000%
Principal
Payment
Interest
Payment
Total
Payment
403,194.47
1,056,157.18
377,185.08
537,124.46
3,137,984.49
2,578,329.40
4,036,062.35
6,430,662.11
6,426,223.10
6,439,754.84
3,811,426.88
3,807,094.59
3,796,315.48
1,364,596.26
1,330,013.63
1,305,000.00
1,921,722.20
2,181,042.82
2,228,514.92
2,175,075.54
2,197,115.52
2,048,370.60
1,884,137.66
1,686,787.88
1,363,476.90
1,042,445.16
702,523.12
510,855.40
320,884.52
160,403.74
105,386.36
52,200.00
2,324,916.67
3,237,200.00
2,605,700.00
2,712,200.00
5,335,100.01
4,626,700.00
5,920,200.01
8,117,449.99
7,789,700.00
7,482,200.00
4,513,950.00
4,317,949.99
4,117,200.00
1,525,000.00
1,435,399.99
1,357,200.00
46,837,124.32
20,580,942.34
67,418,066.66
Outstanding
Principal
46,433,929.85
45,377,772.67
45,000,587.59
44,463,463.13
41,325,478.64
38,747,149.24
34,711,086.89
28,280,424.78
21,854,201.68
15,414,446.84
11,603,019.96
7,795,925.37
3,999,609.89
2,635,013.63
1,305,000.00
-
GO Bonds 2005B - After 2012 Refunding
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
3.916%
4.699%
4.699%
4.699%
4.699%
4.699%
4.000%
4.000%
5.000%
5.000%
5.000%
5.000%
4.000%
Totals
Principal
Payment
Interest
Payment
Total
Payment
1,039,278.00
1,031,747.00
1,024,216.00
3,449,198.00
3,460,494.50
2,349,672.00
2,353,437.50
575,964.60
691,157.52
691,157.52
691,157.52
691,157.52
691,157.52
691,157.52
649,586.40
608,316.52
557,105.72
384,645.82
211,621.10
94,137.50
575,964.60
691,157.52
691,157.52
691,157.52
691,157.52
691,157.52
1,730,435.52
1,681,333.40
1,632,532.52
4,006,303.72
3,845,140.32
2,561,293.10
2,447,575.00
14,708,043.00
7,228,322.78
21,936,365.78
Outstanding
Principal
14,708,043.00
14,708,043.00
14,708,043.00
14,708,043.00
14,708,043.00
14,708,043.00
13,668,765.00
12,637,018.00
11,612,802.00
8,163,604.00
4,703,109.50
2,353,437.50
-
GO Bonds 2005A - After 2012 Refunding
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
2013
2014
2015
2016
4.000%
5.000%
5.000%
5.000%
Totals
Page 172
Principal
Payment
Interest
Payment
Total
Payment
614,372.55
614,372.55
614,372.55
614,372.55
116,730.78
92,155.88
61,437.26
30,718.62
731,103.33
706,528.43
675,809.81
645,091.17
2,457,490.20
301,042.54
2,758,532.74
Outstanding
Principal
2,457,490.20
1,843,117.65
1,228,745.10
614,372.55
FINANCIAL SECTION
2005 Financial System Lease/Purchase
Original Loan Amount $1,720,000
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
Totals
Principal
Payment
Interest
Payment
Total
Payment
172,000.00
172,000.00
172,000.00
172,000.00
172,000.00
172,000.00
172,000.00
172,000.00
172,000.00
172,000.00
62,712.00
62,712.00
56,440.00
50,168.00
43,898.00
37,626.00
29,025.00
25,084.00
18,814.00
12,542.00
6,272.00
62,712.00
234,712.00
228,440.00
222,168.00
215,898.00
209,626.00
201,025.00
197,084.00
190,814.00
184,542.00
178,272.00
1,720,000.00
405,293.00
2,125,293.00
Outstanding
Principal
1,720,000.00
1,548,000.00
1,376,000.00
1,204,000.00
1,032,000.00
860,000.00
688,000.00
516,000.00
344,000.00
172,000.00
-
Refunded General Obligation Bonds 2006
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
5.000%
5.000%
5.000%
5.000%
4.500%
4.500%
4.500%
4.500%
4.500%
4.000%
4.000%
4.130%
4.130%
4.130%
Totals
Page 173
Principal
Payment
Interest
Payment
Total
Payment
2,519,304.10
2,519,304.10
2,519,304.10
2,519,304.10
2,519,304.10
2,519,304.10
2,519,304.10
2,519,304.10
2,519,304.10
2,519,304.10
1,143,134.24
1,017,169.04
891,203.84
765,238.62
639,273.42
525,904.74
412,536.06
412,536.06
412,536.06
412,536.06
412,536.06
311,763.88
207,842.58
103,921.30
3,662,438.34
3,536,473.14
3,410,507.94
3,284,542.72
3,158,577.52
3,045,208.84
412,536.06
412,536.06
412,536.06
412,536.06
2,931,840.16
2,831,067.98
2,727,146.68
2,623,225.40
25,193,041.00
7,668,131.96
32,861,172.96
Outstanding
Principal
22,673,736.90
20,154,432.80
17,635,128.70
15,115,824.60
12,596,520.50
10,077,216.40
10,077,216.40
10,077,216.40
10,077,216.40
10,077,216.40
7,557,912.30
5,038,608.20
2,519,304.10
-
FINANCIAL SECTION
2006 Financial System Lease/Purchase
Original Loan Amount $1,426,000
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
4.250%
4.250%
4.250%
4.250%
4.250%
4.250%
4.250%
4.250%
4.250%
4.250%
Totals
Principal
Payment
Interest
Payment
Total
Payment
144,000.00
144,000.00
144,000.00
142,000.00
142,000.00
142,000.00
142,000.00
142,000.00
142,000.00
142,000.00
56,030.00
51,426.00
45,306.00
39,228.00
33,192.00
27,158.00
21,122.00
15,088.00
9,052.00
3,018.00
200,030.00
195,426.00
189,306.00
181,228.00
175,192.00
169,158.00
163,122.00
157,088.00
151,052.00
145,018.00
1,426,000.00
300,620.00
1,726,620.00
Outstanding
Principal
1,282,000.00
1,138,000.00
994,000.00
852,000.00
710,000.00
568,000.00
426,000.00
284,000.00
142,000.00
-
General Obligation Bonds 2007A
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
5.000%
5.000%
4.130%
4.130%
4.130%
4.000%
4.000%
4.000%
4.000%
5.000%
5.000%
5.000%
5.000%
5.000%
4.500%
4.500%
4.500%
4.500%
4.500%
4.130%
Totals
Page 174
Principal
Payment
Interest
Payment
Total
Payment
2,686,000.50
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
2,674,947.00
1,739,114.71
2,273,704.96
2,139,957.60
2,029,616.04
1,919,274.48
1,808,932.90
1,701,935.02
1,594,937.14
1,487,939.26
1,380,941.38
1,247,194.04
1,113,446.68
979,699.34
845,951.98
712,204.64
591,832.02
471,459.40
351,086.80
230,714.18
110,341.56
4,425,115.21
4,948,651.96
4,814,904.60
4,704,563.04
4,594,221.48
4,483,879.90
4,376,882.02
4,269,884.14
4,162,886.26
4,055,888.38
3,922,141.04
3,788,393.68
3,654,646.34
3,520,898.98
3,387,151.64
3,266,779.02
3,146,406.40
3,026,033.80
2,905,661.18
2,785,288.56
53,509,993.50
24,730,284.13
78,240,277.63
Outstanding
Principal
50,823,993.00
48,149,046.00
45,474,099.00
42,799,152.00
40,124,205.00
37,449,258.00
34,774,311.00
32,099,364.00
29,424,417.00
26,749,470.00
24,074,523.00
21,399,576.00
18,724,629.00
16,049,682.00
13,374,735.00
10,699,788.00
8,024,841.00
5,349,894.00
2,674,947.00
-
FINANCIAL SECTION
General Obligation Bonds 2007B
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
4.000%
5.000%
5.000%
5.000%
5.000%
5.000%
4.500%
Totals
Principal
Payment
Interest
Payment
Total
Payment
112,935.64
728,616.96
1,803,326.97
4,003,750.16
4,007,393.25
2,925,397.07
2,896,252.39
717,687.70
613,089.68
843,246.62
843,246.62
843,246.62
843,246.62
843,246.62
843,246.62
843,246.62
843,246.62
814,101.94
723,935.60
523,748.08
323,378.42
177,108.56
32,295.94
726,025.32
843,246.62
843,246.62
843,246.62
843,246.62
843,246.62
843,246.62
843,246.62
1,571,863.58
2,617,428.91
4,727,685.76
4,531,141.33
3,248,775.49
3,073,360.95
749,983.64
17,195,360.14
9,953,631.18
27,148,991.32
Outstanding
Principal
17,082,424.50
17,082,424.50
17,082,424.50
17,082,424.50
17,082,424.50
17,082,424.50
17,082,424.50
17,082,424.50
16,353,807.54
14,550,480.57
10,546,730.41
6,539,337.16
3,613,940.09
717,687.70
-
General Obligation Bonds 2008
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
4.000%
4.000%
4.000%
3.500%
4.000%
3.500%
3.500%
5.000%
5.000%
5.000%
5.000%
4.000%
5.000%
4.250%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
Totals
Page 175
Principal
Payment
Interest
Payment
Total
Payment
2,083,952.13
2,941,819.64
2,937,902.44
2,941,819.64
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
2,937,902.44
1,843,723.12
2,519,545.14
2,401,872.34
2,284,356.24
2,181,392.56
2,063,876.46
1,961,049.88
1,858,223.30
1,711,328.18
1,564,433.04
1,417,537.92
1,270,642.80
1,153,126.70
1,006,231.58
881,370.74
734,475.60
587,580.48
440,685.36
293,790.24
146,895.12
3,927,675.25
5,461,364.78
5,339,774.78
5,226,175.88
5,119,295.00
5,001,778.90
4,898,952.32
4,796,125.74
4,649,230.62
4,502,335.48
4,355,440.36
4,208,545.24
4,091,029.14
3,944,134.02
3,819,273.18
3,672,378.04
3,525,482.92
3,378,587.80
3,231,692.68
3,084,797.56
57,911,932.89
28,322,136.80
86,234,069.69
Outstanding
Principal
55,827,980.76
52,886,161.12
49,948,258.68
47,006,439.04
44,068,536.60
41,130,634.16
38,192,731.72
35,254,829.28
32,316,926.84
29,379,024.40
26,441,121.96
23,503,219.52
20,565,317.08
17,627,414.64
14,689,512.20
11,751,609.76
8,813,707.32
5,875,804.88
2,937,902.44
-
FINANCIAL SECTION
General Obligation Bonds 2009A
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
2
13
14
15
16
17
18
19
20
21
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2.000%
4.000%
5.000%
5.000%
5.000%
4.000%
5.000%
5.000%
5.000%
5.000%
4.000%
4.000%
4.000%
4.000%
4.000%
4.000%
4.125%
4.250%
4.250%
4.375%
4.500%
Totals
Principal
Payment
Interest
Payment
Total
Payment
686,700.00
2,805,660.00
2,809,584.00
2,809,584.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,805,660.00
2,801,736.00
2,801,736.00
2,801,736.00
1,436,184.00
1,231,029.73
2,421,269.88
2,309,043.48
2,168,564.28
2,028,085.08
1,887,802.08
1,775,575.68
1,635,292.68
1,495,009.68
1,354,726.68
1,214,443.68
1,102,217.28
989,990.88
877,764.48
765,538.08
653,311.68
541,085.28
425,351.80
306,278.02
187,204.24
64,628.28
1,917,729.73
5,226,929.88
5,118,627.48
4,978,148.28
4,833,745.08
4,693,462.08
4,581,235.68
4,440,952.68
4,300,669.68
4,160,386.68
4,020,103.68
3,907,877.28
3,795,650.88
3,683,424.48
3,571,198.08
3,458,971.68
3,346,745.28
3,227,087.80
3,108,014.02
2,988,940.24
1,500,812.28
55,426,500.00
25,434,212.95
80,860,712.95
Outstanding
Principal
54,739,800.00
51,934,140.00
49,124,556.00
46,314,972.00
43,509,312.00
40,703,652.00
37,897,992.00
35,092,332.00
32,286,672.00
29,481,012.00
26,675,352.00
23,869,692.00
21,064,032.00
18,258,372.00
15,452,712.00
12,647,052.00
9,841,392.00
7,039,656.00
4,237,920.00
1,436,184.00
-
General Obligation Bonds 2009B
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
2010
2011
2012
2013
2014
2015
2016
2017
2.000%
4.000%
5.000%
5.000%
5.000%
4.000%
5.000%
5.000%
Totals
Page 176
Principal
Payment
Interest
Payment
Total
Payment
4,320,160.00
4,051,892.00
3,003,208.00
2,024,204.00
390,208.00
379,756.00
369,304.00
355,368.00
275,370.33
458,285.36
296,209.68
146,049.28
44,839.08
33,132.84
21,740.16
10,661.04
4,595,530.33
4,510,177.36
3,299,417.68
2,170,253.28
435,047.08
412,888.84
391,044.16
366,029.04
14,894,100.00
1,286,287.77
16,180,387.77
Outstanding
Principal
10,573,940.00
6,522,048.00
3,518,840.00
1,494,636.00
1,104,428.00
724,672.00
355,368.00
-
FINANCIAL SECTION
Virginia Public School Authority Bonds 2011
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
0.000%
2.050%
3.050%
4.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
4.050%
4.050%
4.050%
4.050%
4.050%
4.180%
4.300%
4.300%
Totals
Principal
Payment
Interest
Payment
Total
Payment
780,000.00
785,000.00
785,000.00
785,000.00
785,000.00
785,000.00
785,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
780,000.00
475,583.33
676,845.00
656,878.75
629,011.25
593,293.75
553,651.25
514,008.75
474,366.25
434,850.00
395,460.00
356,070.00
316,680.00
277,290.00
241,800.00
210,210.00
178,620.00
147,030.00
115,440.00
83,362.50
50,310.00
16,770.00
475,583.33
1,456,845.00
1,441,878.75
1,414,011.25
1,378,293.75
1,338,651.25
1,299,008.75
1,259,366.25
1,214,850.00
1,175,460.00
1,136,070.00
1,096,680.00
1,057,290.00
1,021,800.00
990,210.00
958,620.00
927,030.00
895,440.00
863,362.50
830,310.00
796,770.00
15,630,000.00
7,397,530.83
23,027,530.83
Outstanding
Principal
15,630,000.00
14,850,000.00
14,065,000.00
13,280,000.00
12,495,000.00
11,710,000.00
10,925,000.00
10,140,000.00
9,360,000.00
8,580,000.00
7,800,000.00
7,020,000.00
6,240,000.00
5,460,000.00
4,680,000.00
3,900,000.00
3,120,000.00
2,340,000.00
1,560,000.00
780,000.00
-
Virginia Public School Authority Bonds 2012B
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2.550%
3.050%
4.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
5.050%
3.050%
4.050%
5.050%
3.050%
4.550%
4.550%
4.550%
Totals
Page 177
Principal
Payment
Interest
Payment
Total
Payment
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
930,000.00
925,000.00
563,141.01
815,615.00
789,575.00
756,560.00
714,245.00
667,280.00
620,315.00
573,350.00
526,385.00
479,420.00
432,455.00
385,490.00
338,525.00
291,560.00
253,895.00
220,880.00
178,565.00
140,900.00
105,560.00
63,245.00
21,043.75
563,141.01
1,745,615.00
1,719,575.00
1,686,560.00
1,644,245.00
1,597,280.00
1,550,315.00
1,503,350.00
1,456,385.00
1,409,420.00
1,362,455.00
1,315,490.00
1,268,525.00
1,221,560.00
1,183,895.00
1,150,880.00
1,108,565.00
1,070,900.00
1,035,560.00
993,245.00
946,043.75
18,595,000.00
8,938,004.76
27,533,004.76
Outstanding
Principal
18,595,000.00
17,665,000.00
16,735,000.00
15,805,000.00
14,875,000.00
13,945,000.00
13,015,000.00
12,085,000.00
11,155,000.00
10,225,000.00
9,295,000.00
8,365,000.00
7,435,000.00
6,505,000.00
5,575,000.00
4,645,000.00
3,715,000.00
2,785,000.00
1,855,000.00
925,000.00
-
FINANCIAL SECTION
GO Bonds 2012B Refunding
Payment
Fiscal
Year
Interest
Rate
1
2
3
4
5
6
7
8
9
10
11
12
13
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
2.500%
Totals
Principal
Payment
Interest
Payment
Total
Payment
380,018.00
735,400.00
2,846,770.00
500,000.00
2,912,855.00
3,267,289.00
5,655,277.00
5,689,985.00
5,729,693.00
5,764,401.00
3,449,506.00
3,473,183.00
3,493,183.00
1,639,204.32
2,088,547.52
2,051,777.52
1,909,439.02
1,884,439.02
1,738,796.28
1,575,431.82
1,292,667.98
1,008,168.72
721,684.08
433,464.02
260,988.72
87,329.58
2,019,222.32
2,823,947.52
4,898,547.52
2,409,439.02
4,797,294.02
5,006,085.28
7,230,708.82
6,982,652.98
6,737,861.72
6,486,085.08
3,882,970.02
3,734,171.72
3,580,512.58
43,897,560.00
16,691,938.60
60,589,498.60
Outstanding
Principal
43,517,542.00
42,782,142.00
39,935,372.00
39,435,372.00
36,522,517.00
33,255,228.00
27,599,951.00
21,909,966.00
16,180,273.00
10,415,872.00
6,966,366.00
3,493,183.00
-
Virginia Public School Authority Bonds 2013A
Payment
Fiscal
Interest
Principal
Interest
Total
Outstanding
Year
Rate
Payment
Payment
Payment
Principal
1
2014
-
531,566.71
531,566.71
18,305,000.00
2
2015
3.050%
920,000.00
763,872.50
1,683,872.50
17,385,000.00
3
2016
3.050%
915,000.00
735,888.75
1,650,888.75
16,470,000.00
4
2017
4.050%
915,000.00
703,406.25
1,618,406.25
15,555,000.00
14,640,000.00
5
2018
4.050%
915,000.00
666,348.75
1,581,348.75
6
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
Page 178
FINANCIAL SECTION
General Obligation Bonds 2014 – Projected
Payment
Fiscal
Year
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Totals
Page 179
Interest
Rate
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
Principal
Payment
Interest
Payment
Total
Payment
263,000.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,895.00
380,890.00
713,200.00
206,264.74
196,206.18
186,147.64
173,488.36
160,829.06
148,169.74
135,596.56
123,023.40
110,450.22
97,877.04
85,303.86
72,730.68
63,929.46
55,128.22
46,327.00
37,525.78
28,095.90
18,730.60
9,365.30
976,200.00
587,159.74
577,101.18
567,042.64
554,383.36
541,724.06
529,064.74
516,491.56
503,918.40
491,345.22
478,772.04
466,198.86
453,625.68
444,824.46
436,023.22
427,222.00
418,420.78
408,990.90
399,625.60
390,255.30
7,500,000.00
2,668,389.74
10,168,389.74
Outstanding
Principal
7,237,000.00
6,856,105.00
6,475,210.00
6,094,315.00
5,713,420.00
5,332,525.00
4,951,630.00
4,570,735.00
4,189,840.00
3,808,945.00
3,428,050.00
3,047,155.00
2,666,260.00
2,285,365.00
1,904,470.00
1,523,575.00
1,142,680.00
761,785.00
380,890.00
-
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
Falling Creek Elementary
Chalkley Elementary
Bellwood Elementary
Greenfield Elementary
Watkins Elementary
Hening Elementary
CTC@Hull
Manchester High
Gates Elementary
Meadowbrook High
Robious Middle
CTC @ Courthouse
Salem Middle
Bird High
Beulah Elementary
Monacan High
Providence Middle
Midlothian Middle
Manchester Middle
Swift Creek Middle
Bailey Bridge Middle
Midlothian High
Falling Creek Middle
Bon Air Elementary
Ecoff Elementary
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
Page 180
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.
Summary of Significant Accounting Policies
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.
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.
Program Descriptions and Contribution Information
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 or half year shall be made from the Program’s assets.
Membership of the Program consisted of the following at July 1, 2012:
Active participants
Retirees (vested)
Retirees (non-vested)
Total
6,751
774
106
7,631
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.
Page 181
FINANCIAL SECTION
Annual Pension Cost and Net Pension Obligation (Asset): For fiscal year 2013, the School Board made a contribution of
$7,961,072 to the Program.
Net Pension Obligation (NPO) (Asset)
Annual Required Contribution (ARC)
$
Interest on NPO
14,337,521
(1,265,504)
Adjustment to the ARC
2,787,293
Annual Pension Cost
15,859,310
Contributions made
(7,961,072)
Decrease in NPO (asset)
7,898,238
NPO (asset) beginning of year
(16,873,387)
NPO (asset) end of year
$
(8,975,149)
Three-year Trend Information:
Fiscal Year
Ended
Annual Pension
Cost
Percent
Contributed
Net Pension
Obligation (Asset)
6/30/2013
$15,859,310
50.20 %
6/30/2012
14,810,072
55.80
(16,873,387)
6/30/2011
8,335,670
117.18
(23,420,189)
$
( 8,975,149)
Related Party Investments
The Program’s assets do not include any securities issued by the County.
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, 2012
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%
Wage inflation ...........................................4.5%
Funded Status and Funding Progress
As of June 30, 2013, the plan was 22.99% funded. The actuarial accrued liability for benefits was $91,811,165 and the
actuarial value of assets was $21,108,004 leaving $70,703,161 unfunded. Covered payroll was $277,305,525. The ratio
of unfunded actuarial liability to annual covered payroll was 25.50%. 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 plan assets is increasing or decreasing over time relative to the actuarial
accrued liabilities for benefits.
Page 182
FINANCIAL SECTION
Postemployment Retiree Healthcare Benefits
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, 2012, 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
$262 per month
$348 per month
*as a percentage of the School Board’s contribution, not the total premium
Non-grandfathered School Board contributions will be increased by 3% per year 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.
Funding Policy
As of June 30, 2013, the School Board has $6,877,165 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, 2013, and intends to fund at least the ARC amount in future fiscal years.
The School Board determines the actual contributions to the plan 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.
Annual OPEB cost and Net OPEB Obligation
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.
Page 183
FINANCIAL SECTION
Net Other Postemployment Benefits Obligation (NOPEBO) (ASSET)
Annual required contribution (ARC)
$
18,719,966
(7,905)
7,302
Interest on NOPEBO
Adjustment to the ARC
18,719,363
(18,719,363)
Annual OPEB Cost
Contributions made
Increase in NOPEBO (asset)
(112,925)
NOPEBO (asset) beginning of year
NOPEBO (asset) end of year
$
(112,925)
Three-year Trend Information
Fiscal Year
Ended
Annual Pension Cost
Percent
Contributed
Net Pension
Obligation (Asset)
6/30/2013
$18,719,363
100.00 %
6/30/2012
19463642
99.68
(112,925)
6/30/2011
18193000
100.00
(176161)
$
( 112,925)
Funded Status and Funding Progress
As of June 30, 2013, the plan was 3.14% funded. The actuarial accrued liability for benefits was $218,951,407 and the
actuarial value of assets was $6,877,165 leaving $212,074,242 unfunded. The ratio of the unfunded actuarial liability to
annual covered payroll of $289,001,415 was 73.38%. 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.
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, 2013, included (a) 7.0% discount rate (b) medical benefit cost trend increases of
8.0% in plan year 2013 reduced by decrements to a rate of 5.0% after 5 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 plans’ unfunded actuarial accrued liability is being amortized as a level percentage of
projected payroll on an open basis for a period of 26 years.
Source: The Chesterfield Count Comprehensive Annual Financial Report for the year ended June 30, 2013
Page 184
Informational Section
INFORMATIONAL SECTION
The information section is intended to provide the reader with supporting information to give a broader picture of Chesterfield County
Public Schools.
Page 185
TAX BASE AND RATE TRENDS
Assessed and Estimated Market Values of Taxable Property (1)
Last Ten Fiscal Years
(unaudited)
Assessed Values
Real Estate (2)
Fiscal
Year
Residential
Commercial/
industrial
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
$ 15,193,604,463
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
$ 3,986,717,185
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
Personal
property
Machinery
and tools
$ 2,807,314,224
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
$ 420,079,114
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
Public service
$ 1,087,202,383
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
Total
$ 23,494,917,369
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
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)
Last Ten Fiscal Years
(unaudited)
Personal Property
Fiscal
Year
2006
Real estate
$ 1.07
1.07
1.07/1.04
2007
1.04/0.97
2004
2005
2008
2009
2010
2011
2012
2013
(4)(5)
(4)(5)
0.97/0.95
(4)(5)
0.95(5)
0.95(5)
0.95(5)
0.95(5)
0.95(5)
Wild
or
exotic
animals
$ 0.01
0.01
Special
equipped
motor
vehicles
physically
handicap
N/A
$ 0.01
Vehicle
trailer and
semitrailer (2)
$0.96
0.96
All
others
(3)
$3.60
3.60
Machinery
and tools
$1.00
1.00
Total
direct
tax
rate(6)
$ 1.37
1.37
0.96
0.01
0.01
0.96
3.60
1.00
1.38
3.24
0.96
0.01
0.01
0.96
3.60
1.00
1.26
0.50
3.24
0.96
0.01
0.01
0.96
3.60
1.00
1.20
0.50
0.50
0.50
0.50
0.50
3.24
3.24
3.24
3.24
3.24
0.96
0.96
0.96
0.96
0.96
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.96
0.96
0.96
0.96
0.96
3.60
3.60
3.60
3.60
3.60
1.00
1.00
1.00
1.00
1.00
1.17
1.17
1.19
1.20
1.21
Airplane
s
$ 0.50
0.50
Motor
vehicle
s clean
special
fuels
$ 3.24
3.24
Motor
vehicles of
voluntary
personnel
(1)
$ 0.96
0.96
0.50
3.24
0.50
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.
Page 186
ENROLLMENT HISTORY, FORECAST AND METHODOLOGY
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
Page 187
Actual
FY2012
Actual
FY2013
Actual
FY2014
Projected
FY2015
Projected
FY2016
Projected
FY2017
713
384
598
581
576
834
821
716
554
700
639
763
887
490
528
998
657
780
686
749
599
445
798
586
672
696
454
602
486
691
578
797
837
1030
780
692
793
773
25,963
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
670
466
606
580
654
925
799
712
535
727
663
734
927
502
486
1,031
669
699
663
766
593
494
895
570
641
704
448
629
516
661
591
859
840
988
677
669
890
724
26,203
660
474
614
573
657
932
779
727
521
733
669
731
961
522
471
1,034
659
686
636
766
563
515
943
587
638
686
451
649
513
648
610
868
822
978
641
649
934
695
26,195
664
471
614
580
661
928
774
728
531
734
667
727
968
527
472
1,029
667
677
633
771
540
517
929
612
640
689
452
639
509
630
604
867
831
988
638
651
966
702
26,228
Actual
FY2012
Actual
FY2013
Actual
FY2014
Projected
FY2015
Projected
FY2016
Projected
FY2017
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
1,471
1,122
1,178
1,210
1,445
1,100
1,163
849
1,,326
826
965
1,215
13,870
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
1,381
1,032
1,213
1,207
1,485
1,041
1,228
846
1,282
854
1,023
1,340
13,932
1,346
1,031
1,244
1,215
1,473
1,005
1,231
856
1,333
849
998
1,375
13,956
1,351
1,037
1,305
1,217
1,474
1,044
1,254
860
1,291
852
975
1,447
14,108
HIGH SCHOOL
BIRD, LLOYD C. HIGH
CHESTERFIELD COM H
CLOVER HILL HIGH
COSBY HIGH
JAMES RIVER HIGH
MANCHESTER HIGH
MATOACA HIGH
MEADOWBROOK HIGH
MIDLOTHIAN HIGH
MONACAN HIGH
THOMAS DALE HS
TOTAL - HIGH SCHOOL
1,803
339
1,782
2,033
2,037
1,893
1,854
1,699
1,403
1,363
2,316
18,522
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
1,883
260
1,897
1,974
2,026
1,904
1,810
1,560
1,446
1,397
2,220
18,377
1,890
256
1,937
2,025
2,031
1,980
1,831
1,565
1,512
1,389
2,180
18,596
1,891
256
1,940
2,034
2,004
2,008
1,846
1,571
1,537
1,386
2,182
18,655
128
224
129
225
129
226
129
226
129
226
129
226
58,707
58,511
58,717
58,867
59,102
59,345
APPOMATTOX GOVERNOR'S SCHOOL
MAGGIE WALKER GOVERNOR'S SCHOOL
GRAND TOTAL
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.
Page 188
RESOURCE ALLOCATIONS
All Funds
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
FTE
FTE
FTE
FTE
FTE
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
20.0
21.0
20.0
19.0
Supervisor
32.0
32.0
30.0
31.0
30.0
Assistant Director
25.0
25.0
26.0
25.0
24.0
Database Administrator
2.0
2.0
2.0
2.0
2.0
12.0
12.0
12.0
12.0
11.0
Teacher
3,,957.0
3,892.9
3,919.4
3,937.7
4,071.6
Librarian
92.0
92.6
94.0
92.8
94.2
158.8
160.0
159.4
159.0
160.0
Instructional Specialist
30.0
29.0
31.0
30.0
32.0
Administrative Assistant
22.0
22.0
26.0
27.0
29.0
Principal
65.0
63.0
63.0
64.0
64.0
Assistant Principal
96.0
98.0
98.0
98.0
99.0
Microcomputer Analyst
57.0
56.0
56.0
55.0
56.0
Other Instructional Staff
18.0
21.0
21.0
22.0
22.0
7.0
7.0
7.0
7.0
7.0
Psychologist
35.0
32.0
32.0
32.0
33.0
Educational Diagnostician
13.0
12.0
12.0
12.0
12.0
Social Worker
25.5
21.0
22.0
23.0
23.0
Educational Liaison
22.0
22.0
22.0
23.0
23.0
Occupational/Physical Therapist
20.0
21.0
21.0
21.0
19.0
Accountant
11.0
11.0
12.0
12.0
13.0
Technology Integrator
34.0
34.0
34.0
34.0
34.0
Other Professional
31.0
33.0
33.0
37.0
38.0
852.0
844.0
839.4
848.4
844.0
39.0
37.0
38.0
41.0
42.0
4.0
4.0
4.0
4.0
4.0
63.0
63.0
63.0
63.0
64.0
Center Based Educator
9.0
9.0
7.0
4.0
3.0
Home/Family Educator
5.0
5.0
5.0
4.0
0.0
Hearing Impaired Interpreter
17.0
17.0
17.0
16.0
16.0
Technology Resource Assistant
26.0
25.4
26.0
26.0
27.0
Secretary/Clerk
367.0
363.0
361.0
363.0
362.0
Trades/Crafts/Utility Worker
170.0
170.0
168.0
167.0
168.0
Bus Driver
512.0
512.0
518.0
519.0
527.0
Custodian
Other Administrative Staff
Guidance Counselor
Nurse
Instructional Aide
Tutor/Security Monitor
Printer
Clinic Aide
438.0
438.0
439.0
439.0
382.0
Warehouse Staff
24.0
24.0
24.0
24.0
14.0
Food Service Manager
89.0
89.0
89.0
89.0
89.0
0.0
7,404.3
0.0
7,322.9
0.0
7,356.2
0.0
7,387.9
0.0
7,461.8
Food Service Worker
FULL-TIME POSITIONS
Page 189
All Funds
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
FTE
FTE
FTE
FTE
FTE
PART-TIME POSITIONS
Director
0.0
0.0
0.0
0.0
0.0
Teacher
50.5
49.8
50.6
56.9
42.2
Librarian
2.0
1.4
0.4
1.2
0.8
Guidance Counselor
5.2
2.0
3.0
4.0
3.2
Psychologist
1.0
0.0
0.0
0.0
0.0
Educational Diagnostician
0.0
0.0
0.0
0.0
0.0
Social Worker
0.5
1.0
0.0
0.0
0.0
Nurse
0.0
0.0
0.0
2.0
2.0
2.5
1.5
1.5
1.5
3.5
0.5
0.7
0.7
0.7
0.0
Microcomputer Analyst
0.6
0.6
0.6
0.6
0.6
0.0
0.0
0.0
0.0
0.0
Other Professional
0.6
1.0
2.0
2.0
2.0
Instructional Aide
3.5
1.0
1.0
1.0
1.0
Tutor/Monitor
2.0
2.0
1.0
0.0
0.0
Hearing Impaired Interpreter
0.0
1.0
1.0
1.0
1.0
Technology Resource Assistant
2.2
2.6
3.0
2.8
2.8
Clerical
0.0
0.0
0.0
0.0
0.0
Trades/Craft
0.5
0.5
0.5
0.7
0.7
Custodian
7.0
7.0
7.0
7.0
7.0
PART-TIME POSITIONS
375.0
453.6
380.0
452.1
386.0
458.3
391.0
472.4
398.0
464.8
TOTAL ALL POSITIONS
7,857.9
7,775.0
7,814.5
7,860.3
7,926.6
Food Service Worker
Page 190
Operating Fund
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
FTE
FTE
FTE
FTE
FTE
Full Time Positions
Superintendent
1.0
1.0
1.0
1.0
1.0
Assistant Superintendents
3.0
3.0
3.0
3.0
3.0
Directors
19.0
19.0
20.0
19.0
18.0
Assistant Directors
24.0
24.0
25.0
24.0
23.0
Supervisors
24.0
24.0
23.0
23.0
23.0
Data Base Administrators
2.0
2.0
2.0
2.0
2.0
11.0
11.0
11.0
11.0
11.0
Teachers
3,750.0
3,720.9
3,709.4
3,712.7
3,881.6
Librarians
92.0
92.6
94.0
92.8
94.2
158.8
134.0
159.4
159.0
160.0
Instructional Specialists
27.0
27.0
29.0
28.0
30.0
Principals
65.0
63.0
63.0
64.0
64.0
Assistant Principals
96.0
98.0
98.0
98.0
99.0
Administrative Assistants
22.0
22.0
26.0
27.0
29.0
7.0
9.0
9.0
9.0
9.0
Technology Integrators
34.0
34.0
34.0
34.0
34.0
Other Professional
29.0
30.0
30.0
33.0
34.0
7.0
7.0
7.0
7.0
7.0
12.0
32.0
32.0
32.0
33.0
Guidance Counselors
Nurses
Psychologists
Educational Diagnosticians
13.0
12.0
12.0
12.0
12.0
Educational Liaisons
18.0
18.0
18.0
18.0
18.0
Occupational/Physical Therapists
20.0
21.0
21.0
21.0
19.0
Social Workers
23.5
21.0
22.0
23.0
23.0
System Analyst Programmer
56.0
55.0
55.0
54.0
54.0
Accountants
Tutor/Security Monitors
Hearing Impaired Interpreters
6.0
6.0
7.0
7.0
8.0
39.0
37.0
38.0
41.0
42.0
17.0
17.0
17.0
16.0
16.0
Secretary/Clerk
359.0
355.0
353.0
355.0
355.0
Instructional Aides
765.0
761.0
761.0
754.4
763.4
Technology Resource Assts
26.0
25.4
26.0
26.0
27.0
Clinic Aides
63.0
63.0
63.0
63.0
64.0
Printers
Trades/Crafts/Utility Workers
4.0
4.0
4.0
4.0
4.0
168.0
168.0
166.0
166.0
167.0
Bus Drivers
512.0
512.0
518.0
519.0
527.0
Custodians
438.0
438.0
439.0
439.0
382.0
Warehousemen
24.0
24.0
24.0
24.0
14.0
Full Time Total
6,931.3
6,890.9
6,913.2
6,930.9
7,052.8
Page 191
Operating Fund
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
FTE
FTE
FTE
FTE
FTE
Part Time Positions
Director
Teachers
0.0
0.0
0.0
0.0
0.0
45.2
49.3
50.6
55.6
42.2
Librarians
2.0
1.4
0.4
1.2
0.8
Guidance Counselors
5.2
2.0
3.0
4.0
3.2
0.5
0.7
0.7
0.7
0.0
Other Professional
0.6
1.0
1.0
1.0
1.0
Nurses
0.0
0.0
0.0
2.0
2.0
Psychologists
0.0
0.0
0.0
0.0
0.0
2.5
1.5
1.5
1.5
3.5
Social Workers
0.5
1.0
0.0
0.0
0.0
0.6
0.6
0.6
0.6
0.6
Tutor/Security Monitors
2.0
2.0
1.0
0.0
0.0
Hearing Impaired Interpreters
0.0
1.0
1.0
1.0
1.0
Instructional Aides
3.5
1.0
1.0
1.0
1.0
Technology Resource Assts
2.2
2.6
3.0
2.8
2.8
Trades/Craft
0.5
0.5
0.5
0.7
0.7
Custodians
7.0
7.0
7.0
7.0
7.0
72.3
71.6
71.3
79.1
65.8
7,003.6
6,962.5
6,984.5
7,010.0
7,118.6
Part Time Total
Total All Positions
Page 192
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
FTE
FTE
FTE
FTE
FTE
Supervisors
3.0
3.0
2.0
2.0
1.0
1.0
1.0
1.0
1.0
0.0
Grants Fund
Full Time Positions
Teachers
207.0
172.0
210.0
225.0
190.0
Guidance Counselors
0.0
26.0
0.0
0.0
0.0
Instructional Specialists
3.0
2.0
2.0
2.0
2.0
11.0
12.0
12.0
13.0
13.0
2.0
3.0
3.0
3.0
3.0
23.0
0.0
0.0
0.0
0.0
Other Professional
Psychologists
Educational Liaisons
4.0
4.0
4.0
5.0
5.0
Social Workers
2.0
0.0
0.0
0.0
0.0
Accountants
2.0
2.0
2.0
2.0
2.0
Home Family Educator
5.0
5.0
5.0
4.0
0.0
Center Based Educator
9.0
9.0
7.0
4.0
3.0
Secretary/Clerk
4.0
4.0
4.0
4.0
3.0
91.0
83.0
85.0
85.0
79.0
0.0
0.0
0.0
0.0
0.0
367.0
326.0
337.0
350.0
301.0
Instructional Aides
Bus Drivers
Full Time Total
Part Time Positions
Teachers
5.3
0.5
0.0
1.3
0.0
Guidance Counselors
0.0
0.0
0.0
0.0
0.0
Other Professional
0.0
0.0
1.0
1.0
1.0
Psychologists
1.0
0.0
0.0
0.0
0.0
Instructional Aides
0.0
0.0
0.0
0.0
0.0
Part Time Total
6.3
0.5
1.0
2.3
1.0
373.3
326.5
338.0
352.3
302.0
Total All Positions
Page 193
Federal Food Service Fund
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Adopted
Adopted
FTE
FTE
FTE
FTE
FTE
Full Time Positions
Directors
1.0
1.0
1.0
1.0
1.0
Assistant Directors
1.0
1.0
1.0
1.0
1.0
Supervisors
5.0
5.0
5.0
6.0
6.0
Other Professional
0.0
0.0
0.0
1.0
1.0
1.0
1.0
1.0
1.0
2.0
Accountants
3.0
3.0
3.0
3.0
3.0
Secretary/Clerk
4.0
4.0
4.0
4.0
4.0
Trades/Crafts/Utility Workers
2.0
2.0
2.0
1.0
1.0
66.0
65.0
65.0
65.0
64.0
0.0
0.0
0.0
0.0
0.0
83.0
82.0
82.0
83.0
83.0
Food Service Worker
259.0
261.0
267.0
272.0
276.0
Part Time Total
259.0
261.0
267.0
272.0
276.0
Total All Positions
342.0
343.0
349.0
355.0
359.0
FY2011
FY2012
FY2013
FY2014
FY2015
Actual
Actual
Actual
Approved
Approved
FTE
FTE
FTE
FTE
FTE
23.0
24.0
24.0
24.0
25.0
0.0
0.0
0.0
0.0
0.0
23.0
24.0
24.0
24.0
25.0
Food Service Worker
116.0
119.0
119.0
119.0
122.0
Part Time Total
116.0
119.0
119.0
119.0
122.0
Total All Positions
139.0
143.0
143.0
143.0
147.0
Food Service Worker
Full Time Total
Part Time Positions
Non-Federal Food Service Fund
Full Time Positions
Food Service Worker
Full Time Total
Part Time Positions
Page 194
STUDENT PERFORMANCE
At-a-Glance Status of Key Measures
Proficient/
Advanced
Targets
Key Measure
All Schools Met Federal Annual Measurable
Objectives (FAMO)
All Schools Fully Accredited by Virginia Board of
Education
2007
2008
2009
2010
2011
100/100
100/100
95%
2012
Current
Status
2013
77%
80%
100%
100%
100%
97%
100%
92%
86%
88%
90%
90%
92%
93%
29%
28%
36%
35%
90%
90%
77%
82%
Self-Directed Learners with 21st Century Skills
Virginia On-Time Graduation and Completion Rate
Middle School Students Enrolled in a High School
Credit-Bearing World Language Course
Middle School Students Enrolled in World Language
or Related Elective Course
Earned Course
Credit
Middle School Students Earning
Both Course and Verified Credits Passed SOL
in Algebra I by Completion of 8th
Test
Grade
Earned Both
Credits
Graduates who Earned at Least One Credit in an
AP, IB or DE Course
Students Taking an AP Exam Earn a Score of Three
or Better
Seniors Enrolled in a Mathematics Course at or
Above Algebra II
70/85
38%
51%
84%
83%
80%
73%
73%
50/70
43%
44%
51%
46%
50%
50%
54%
65/75
51%
49%
49%
58%
57%
60%
63%
75/85
61%
63%
63%
61%
65%
66%
62%
65/75
61%
62%
63%
66%
59%
55%
61%
CCPS
40/50
35%
37%
37%
37%
35%
27%
19%
Virginia
N/A
N/A
35%
36%
37%
33%
26%
19%
30/40
17%
17%
18%
15%
12%
13%
15%
70/93
90%
90%
92%
91%
91%
92%
79%
70/91
83%
87%
88%
90%
88%
74%
75%
70/91
89%
89%
90%
89%
90%
91%
78%
Students with No Suspensions or Expulsions
85/90
81%
85%
86%
94%
94%
94%
94%
Attendance: Elementary School Students
95/96
97%
97%
97%
96%
96%
97%
96%
Attendance: Middle School Students
95/96
96%
96%
96%
96%
96%
96%
96%
Attendance: High School Students
95/96
95%
95%
95%
94%
95%
95%
95%
15/20
12%
13%
13%
13%
13%
13%*
17%
Graduates Earning Advanced or IB Diploma
Students Passing SOL Tests in
Advanced Range
Students Taking and Passing an Online Course
Closing Gaps
Students Reading on Grade Level (SOL Grades 3-8
& End of Course)
Students Mastering Mathematics on Grade Level
(SOL Grades 3-8 & End of Course)
Students Mastering Writing on Grade Level (SOL
Grades 5, 8 & End of Course)
Safe and Supportive Learning Environments
Knowledgeable and Competent Workforce
Percentage of Minority Teachers
Page 195
Student Demographics Fall 2004
Other, 1%
Asian, 3%
Black, 26%
Hispanic, 5%
White, 65%
Student Demographics Fall 2012
Other, 1%
Asian, 3%
Two or More, 4%
Black, 26%
White, 55%
Hispanic, 11%
Page 196
Percentage of Schools Fully Accredited
100
91
97
95
97
97
100 100 100
100
97
92
90
90
80
66
70
60
50
42
40
30
24
20
10
0
Accreditation Year (Based on Data from the Prior Year)
On-Time Graduation Rates
Limited English Proficient
82
73
54
66
68
79
80
Economically Disadvantaged
72
78
74
85
Students with Disabilities
89
81
72
88
91
91
89
90
89
White
2013
Hispanic
2012
2011
71
Black
77
76
89
88
74
2010
2009
83
85
90
89
87
88
86
All
0
10
20
30
40
50
Percentage
Page 197
85
84
60
70
80
90
100
Grade-to-Grade Reading SOL 2013
76
72
Grade 3
75
Grade 4
70
Grade 5
77
73
Grade 6
77
73
Grade 7
74
CCPS
Virginia
78
72
71
Grade 8
End of
Course
92
89
0
20
40
60
Percentage Passing
80
100
Grade-to-Grade Writing SOL 2013
75
Grade 5
71
76
Grade 8
CCPS
Virginia
70
82
End of
Course
87
0
Page 198
20
40
60
Percentage Passing
80
100
Grade-to-Grade History SOL 2013
90
Grade 3
87
Virginia
Studies
87
87
US History 1
80
US History 2
80
82
83
Civics and
Economics
CCPS
Virginia
83
85
World
History 1
82
84
World
History 2
88
85
86
86
Virginia/US
0
20
40
60
Percentage Passing
80
100
Grade-to-Grade Science SOL 2013
86
84
Grade 3
82
Grade 5
75
75
76
Grade 8
Earth
Science
84
83
Biology
85
86
Chemistry
0
Page 199
CCPS
Virginia
81
83
20
40
60
Percentage Passing
80
100
Percent Advanced Placement Scores of 3 or Better
80
70
67
60
60
58
57
51
49
50
43
61
62
60
63
56
55
53
All
49
41
Black
43
40
40
37
31
Hispani
c
30
20
10
0
2009
2010
2011
2012
2013
Percent Graduates Earning AP, IB, or DE Credits
80
60
51
43
44
2007
2008
46
50
50
54
2011
2012
2013
40
20
0
Page 200
2009
2010
% Free & Reduced Lunch
50%
45%
40%
35%
30%
34.5%
33.2%
32.7%
30.0%
28.4%
28.3%
25%
20%
15%
10%
5.0%
5.2%
4.5%
5%
0%
FY2011
FY2012
Elementary
Page 201
Middle
FY2013
High
CHESTERFIELD COUNTY PUBLIC SCHOOLS SUCCESSES
School Division:

For the 2013-14 school year, 56 of the 61 schools within Chesterfield County Public Schools were fully accredited. Five
Chesterfield County schools are accredited with warning. 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.

Students in Chesterfield County Public Schools generally continue to outperform their peers across Virginia, according to
Standards of Learning results released recently by the Virginia Department of Education. Chesterfield pass rates exceed the
state average on 21 of 34 SOL tests and equal the state average on two tests. Additional Chesterfield highlights include steady
progress in math and a 100 percent pass rate on the geography test. The SOL reports are the results of tests taken in the 201213 school year.

In November 2012, the Chesterfield County School Board unanimously adopted the Design for Excellence 2020 strategic plan,
affirming that Chesterfield County Public Schools has a vision for the future that extends beyond shading in the correct bubble on
a test. The school system is focused on equipping students with the skills necessary for success in life. The Design for
Excellence 2020 details how blended learning, project-based learning and service learning will change the face of education in
Chesterfield County, providing students access to anytime, anywhere learning and helping them understand and solve real-world
situations.

In a 2010 survey, nearly 86 percent of Chesterfield County residents rated Chesterfield schools as excellent or good.

Chesterfield County has been named six times as one of the 100 Best Communities for Young People by America’s Promise
Alliance.

About 200 families participate each time Table Talk: Meals With Meaning is offered. This parent information program offers ideas
and resources that strengthen families and is scheduled each fall and each spring.

SAT and ACT scores are on the way up in Chesterfield County Public Schools. College entrance exams taken by the Class of
2013 show improvement from the previous year for the school division as a whole:
o
SAT critical reading improved by 8 points to 504
o
SAT math improved by 7 points to 505
o
SAT writing improved by 5 points to 483
o
ACT composite improved by 0.7 points to 22.4
Several schools made remarkable gains. Clover Hill High average scores rose more than 30 points in all three SAT areas and
increased by 3 points on the ACT composite. Midlothian High average SAT scores rose 13 points in reading, 10 points in math
and 17 points in writing.

In 2014, the second year of Sports Backers’ Active RVA Fitness Awards, Chesterfield County Public Schools won 14 of the 25
school awards. Also winning joint recognition as an Active RVA Certified Company were Chesterfield County government and
schools. These schools were honored as Active RVA Certified Schools in 2014: Bellwood Elementary, Crestwood Elementary,
Curtis Elementary, Davis Elementary, Ecoff Elementary, Enon Elementary, Elizabeth Scott Elementary, Alberta Smith
Elementary, Swift Creek Elementary, Woolridge Elementary, Carver Middle, Elizabeth Davis Middle, Robious Middle and Salem
Church Middle.

Chesterfield County Public Schools won Edmodo’s District of the Year award in 2013, the first year this national award was ever
given. Also in 2013, Edmodo recognized Chesterfield County Public Schools as one of the 10 most collaborative school systems
in the country, based on teachers connecting, sharing resources, teaching and learning via Edmodo.

Chesterfield County Public Schools was selected by the College Board for the Advanced Placement District Honor Roll in 2012.
Only 539 school divisions in the United States and Canada achieved this honor for increasing access to Advanced Placement
classes while maintaining or increasing the percentage of students earning scores of 3 or higher on AP exams.

Yum? Yuck? Those were the questions at the first tasting fairs ever sponsored by Chesterfield County Public Schools. Feedback
from hundreds of participating students and parents will help shape the 2014-15 menus, adding healthier and less-processed
foods.

Chesterfield County Public Schools is making it easier than ever to find out what’s being served in cafeterias by launching 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.
Page 202

Girls on the Run won a 2013 award from the Virginia School Boards Association. A partnership between Chesterfield County
Public Schools and the Chesterfield County Health Department, Girls on the Run combines training for a 5K with helping girls in
grades 3-8 develop healthy lifestyles. Chesterfield’s program started in 2007 in two schools and has spread to 20 schools. Girls
on the Run won the VSBA’s Food for Thought Award in the wellness and physical activity category for school systems with more
than 10,000 students.

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), Edline (online access for students and parents to grades and assignments) and
BoardDocs (information about School Board meetings and policies).

In 2013-14, the school division and schools sent more than 4 million phone/digital messages through a parent notification
system, including school closing information, emergency information and details about getting involved in schools.

It is now easier than ever for community groups to reserve space in schools for events or meetings. That’s because the
reservation system went online in July 2013, making it simple for community members to check school availability, submit
requests from any computer at any time and receive updates via email. Details are at mychesterfieldschools.com: Go to the
“about” section, then click on facilities rental and follow the directions.

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.

The Chesterfield County School Board was named a VSBA Board of Distinction and Bermuda District representative Carrie
Coyner received the VSBA All Virginia School Board Award during the Virginia School Boards Association conference in 2013.
Also, Chesterfield County Public Schools was recognized through the association’s Employer Commendation Program.

In 2014, representatives of 200+ local organizations attended the annual business and community partners appreciation
breakfast. The partners of the year are Midlothian Rotary Club for supporting students, Combined Arms Support Command at
Fort Lee for supporting schools and Parent Teacher Associations and the Chesterfield County Council of PTAs for supporting
staff.

Each year during the College and Career Ready initiative, all students in Chesterfield County Public Schools envision their
futures. The two-week program includes energetic, hands-on exploration to help students of all ages answer the timeless
question, “What will I be when I grow up?”

The Virginia Department of Education approved Chesterfield County Public Schools as a multidivision online provider in 2011.
CCPSOnline offers a variety of classes to students outside Chesterfield County.

In 2012, Virginia Tech’s School of Education recognized Chesterfield County Public Schools with the Excellence in Education
Award for 21st-century teaching and learning.

A GED test taker achieved a perfect score of 4,000 on the GED® test he took through the Adult Continuing Education Office of
Chesterfield County Public Schools. Damien Hollon’s score of 4,000 was one of just two perfect scores among the 21,237 GED
tests given in Virginia in 2011.

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.

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.

Audits consistently prove that Chesterfield schools are efficient and effective. Based on student enrollment, Chesterfield is
among the country’s 100 largest school systems but still keeps costs low. In 2011, Chesterfield County spent less per student
than all but nine of Virginia’s 132 public school systems. Standard & Poor’s compared reading and math proficiency with money
spent and determined that Chesterfield schools are extremely effective, ranking the school division third among 15 of Virginia’s
largest localities. A 2010 efficiency audit found Chesterfield County Public Schools to be “a very well-run school division”
operating at 99.3 percent efficiency .
Page 203

Initiatives that help prepare each student for success include a school readiness program for 4-year-olds at 12 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.

The school division earned its 20th What Parents Want Award from SchoolMatch in 2012.

More than 4,200 students graduated in 2013: 60 percent earned advanced diplomas, and 83 percent planned to continue their
education. The Class of 2013 earned $21.9 million in scholarships.

The percentage of students graduating in four years from Chesterfield County Public Schools is rising steadily. In 2013, 90.2
percent of all Chesterfield County Public Schools students graduated from high school in four years. That figure was 89.5 percent
in 2012 and 86.8 percent in 2011. Chesterfield County’s on-time graduation rate continues to outpace Virginia’s on-time
graduation rate of 89.1 percent in 2013. In addition to overall improvement, on-time graduation rates also rose for these
demographic groups within Chesterfield County Public Schools:
o
In 2013, 89 percent of black students graduated in four years, advancing from 87.8 percent in 2012 and 84.1 percent in
2011.
o
In 2013, 84.6 percent of Hispanic students graduated in four years, advancing from 83.9 percent in 2012 and 76.6 percent in
2011.
o
In 2013, 91.4 percent of white students graduated in four years, advancing from 90.5 percent in 2012 and 88.8 percent in
2011.

Advanced Placement classes offer intense academic experiences; the number of students taking at least one AP class increased
to 3,679 in 2011-12 from 2,699 in 2006-07. High school students also have the opportunity to take dual enrollment classes that
carry college credit; dual enrollment registrations increased to 2,458 in 2012-13 from 381 in 2001-02.

Each year, about 2,000 career and technical education students earn industry certifications.

More than 1,250 students completed a one-year course or the second year of a two-year course at the Chesterfield Technical
Center in 2012-13.

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.

Communities In Schools of Chesterfield received $12,500 from the Altria Cos. Employee Community Fund in 2012 to support
Chesterfield Community High. The grant will be used for the school’s Success in School — Success in Life program, which aims
to increase the graduation rate by offering online instruction as well as career and technical education to give students real-world
experience that will enable them to succeed now and as they enter the workforce.

Communities In Schools of Chesterfield earned accreditation in 2010 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.

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.

The Chesterfield County Senior Advocate and Chesterfield County Public Schools created Relative Connections to help
grandparents who are raising school-age children.

Hundreds of businesses, faith groups and organizations partner with schools, and thousands of individuals volunteer annually. In
2012-13, school supporters volunteered more than 53,000 hours ($1.2 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; 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.
Page 204

6.3 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 Public 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.

Chesterfield County Public Schools was the site of what is believed to be the largest 2012 public education research project in
the country. TESLA, a mutually beneficial relationship with Harvard University, encompassed 18,000 students in grades 5-8.
TESLA, which stands for Transforming Engagement of Students in Learning Algebra, researches the relationship between
technology-based motivational activities and student interest in careers in science, technology, engineering and math.
School Successes

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.

The Cosby High Titans won the 2012 Wells Fargo Cup for Group AAA 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.

Clover Hill High was awarded a grant of $7,500 to install a wind turbine to provide supplemental renewable energy and to
educate students and the community about energy issues and solutions. Clover Hill High is one of 88 K-12 institutions across
eight states to receive a 2013-14 grant from the Dominion Foundation, the philanthropic arm of Dominion Resources.

W!SE (Working in Support of Education), a nonprofit that supports financial literacy and readiness for college and career,
honored two schools and three educators in Chesterfield County Public Schools:
o
James River High and Midlothian High were named Blue Star Schools based on student performance on the 2012-13 W!SE
financial literacy test. Only 194 schools across the country achieved this recognition. In 2014, Midlothian High also made the
national list of 100 Best W!SE High Schools Teaching Personal Finance.
o
Midlothian High teacher Steve Hayward and James River High teachers Rose Malone and Shari Hayward were named Gold
Star Teachers. Only 361 educators across the country achieved this 2012-13 recognition by having 90 percent or more of
their students pass the W!SE financial literacy test. This is the third Gold Star Award for Steve Hayward and the second for
Rose Malone and for Shari Hayward.

A three-week energy conservation competition among Chesterfield County middle schools cut electricity use by about 115,000
kilowatt-hours, saving $10,000. Manchester Middle won the 2013 Whack-A-Watt competition by cutting its use of electricity by
15.4 percent, saving 19,360.4 kilowatt-hours and $1,683.

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.

For a school to achieve Blue Ribbon School status, the band, chorus and orchestra must each earn a superior rating during
district assessments in March. In 2014, four Chesterfield County schools are Blue Ribbon Schools: Midlothian Middle, Clover Hill
High, Thomas Dale High and Monacan High.

Six Chesterfield County high school bands were recognized in 2014 as Virginia Honor Bands by the Virginia Band and Orchestra
Directors Association: Clover Hill High conducted by Steven Conley, Cosby High conducted by Earl E. Shaffer Jr., Thomas Dale
High conducted by David Holley and Steve Barton, James River High conducted by Keith Cottrill, Manchester High conducted by
Brian Morton and Matoaca High conducted by Donald Davis. To achieve this honor, bands had to earn superior ratings at the
VBODA Marching Band Festival and the District Concert Festival; only 60 high schools in Virginia achieved Virginia Honor Band
status.

In 2013, six Chesterfield County marching bands achieved a superior rating — the highest possible rating — at the assessment
of the Virginia Band and Orchestra Directors Association: Clover Hill High conducted by Steven Conley, Cosby High conducted
by Earl E. Shaffer Jr., Thomas Dale High conducted by David Holley and Steve Barton, James River High conducted by Keith
Cottrill, Manchester High conducted by Brian Morton and Matoaca High conducted by Donald Davis.

In 2012, the National Association for Career Pathways Leadership selected the Cisco Academy of the Chesterfield Technical
Center as the recipient of the first-ever Rigorous Programs of Study National Award. Students in the Cisco Academy participate
Page 205
in work-based learning, projects and competitions in computer networking while earning college credit through dual enrollment
with John Tyler Community College and achieving industry certifications.

In May 2013, the Virginia Board of Education established a Governor’s Health Sciences Academy in Chesterfield County Public
Schools. The academy includes the health science programs at Cosby High, Monacan High and the Chesterfield Technical
Center — a Governor’s Academy with three sites.

The White House Office of National Drug Control Policy recognized as exemplary the after-school program at Ettrick Elementary
in 2013.

The Health and Physical Therapy Specialty Center opened Sept. 3, 2014, at Monacan High. It is the 12th specialty center for
Chesterfield County Public Schools.

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 2014, 11 Chesterfield schools won Virginia Index of Performance awards for advanced learning and achievement.

James River High dedicated a new outdoor classroom in memory of teacher and coach Carrie Roarty, who died in January 2014.
Creating the outdoor classroom has involved students, parents, teachers and community members.

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 Chesterfield Technical Center students interested in learning a trade with adults with disabilities who
need a home. So far, two houses have been built by students in carpentry, electrical, plumbing, HVAC, advanced CAD, Cisco
networking and landscaping programs. Plans are under way for a 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.

Two Chesterfield County high schools won state championships in the 2013 publications competition of the Virginia High School
League:
o
Meadowbrook High School was the top winner in the broadcast division. The school’s MBK 411 news show was the only
trophy class winner in the broadcast division. Randy West teaches TV and film production at Meadowbrook and serves as
MBK 411 adviser. Details about MBK 411 are available here: www.mbk411.com.
o
James River High School was a trophy class winner in the magazine division for Etcetera, the school’s literary magazine. Art
teacher Kelly Bisogno and English teacher Lauren Benere serve as advisers for Etcetera, which is available here:
issuu.com/jamesriverhigh/docs/etcetera_2013_6baead52b3419b

Cosby High’s girls basketball team won the 2014 state championship for Group 6A of the Virginia High School League.

Matoaca High’s wrestling team won the 2014 state championship for Group 5A of the Virginia High School League.

Midlothian High’s boys cross-country team won its fifth state championship in 2013. In its new classification of Group 4A,
Midlothian swept the top three individual places.

Bird High’s football team won its second straight state championship in 2013.

Chesterfield County Public Schools performed well in regional Stock Market Games organized by the Virginia Council on
Economic Education during the 2013-14 school year. In this simulated investing initiative, each team starts with $100,000 and
works to increase that amount.

In the yearlong Stock Market Game for high schools, Chesterfield County schools won all three awards: Winning first place with
$119,733.88 is Clover Hill High’s team coached by Brice Harrington. In second place with $114,741.74 is Midlothian High’s team
coached by Steve Hayward. Taking third place with $110,875.01 is Midlothian High’s team coached by Madeleine Smith.

In the spring Stock Market Game, Chesterfield County teams took the top two high school awards: Winning first place with
$114,470.04 is Manchester High’s team coached by Paul Kline. Taking second place with $110,938.19 is James River High’s
team coached by Brad Wilhelm.
Page 206

In the fall Stock Market Game, Chesterfield County schools swept the elementary division: First place ($101,700.36) and second
place ($99,956.46) went to Greenfield Elementary teams coached by Jamie Borowicz. Taking third place with $99,862.76 was
the Bon Air Elementary team coached by Suzanne Perry.

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.

The Cosby High girls basketball team was honored by MaxPreps.com as one of the 10 best basketball teams in the country.

Matoaca Middle won the countywide Battle of the Books competition in 2014.

A new Clover Hill High School opened in 2010, replacing the 34-year-old building on Hull Street Road.

Jacobs Road Elementary is one of just seven schools to win a 2013-14 Partners in the Arts grant from the University of
Richmond School of Professional and Continuing Studies. Jacobs Road won the $4,500 grant for Words Alive: Bringing Meaning
to Words, a project that integrates language arts, music, visual art and physical education to improve students’ reading and
writing by increasing their vocabulary.

Wells Elementary won the 2012 Community Outreach Award from the James River Green Building Council for the work the
school’s Ecology Club undertook to promote recycling, environmental education and beautification.

In 2010, Midlothian Middle was officially designated as an International Baccalaureate World School.

Watkins Elementary won the 2010 Program of the Year Award from the Virginia Technology Education Association for its
children’s engineering program.

Midlothian Middle was the We the People state champion in 2013 and in 2011 and took third place in 2014 and 2012.

Chesterfield has four National Blue Ribbon Schools: James River High, Clover Hill Elementary, Robious Elementary and Grange
Hall Elementary.

Five schools have achieved National School Change Awards: Bellwood Elementary in 2013, Carver Middle in 2009, Harrowgate
Elementary in 2008, Chalkley Elementary in 2007 and Bensley Elementary in 2002. The award recognizes schools that have
achieved significant positive change, and Chesterfield County Public Schools has won more National School Change Awards
than any other school division in the country.

Seven Chesterfield County schools rank in the top 10 percent of U.S. high schools, according to the 2014 list of America’s Most
Challenging High Schools. Only 2,093 of the country’s 22,000 public high schools earned this recognition. More than half of the
13 Richmond-area schools on the list are part of Chesterfield County Public Schools: Midlothian High, Cosby High, Monacan
High, James River High, Clover Hill High, Matoaca High and Bird High.

When Newsweek magazine ranked America’s best high schools in 2013, Cosby High ranked 954th, Midlothian High ranked
1,043rd, James River High ranked 1,434th, Monacan High ranked 1,475th and Clover Hill High ranked 1,584th.

When U.S. News and World Report magazine ranked America’s best high schools in 2014, Cosby High ranked 652nd nationally
(25th in Virginia) and Midlothian High ranked 1,114th nationally (31st in Virginia).

Swift Creek Middle School’s auditorium won the 2011 Excellence in Design Award from the Virginia School Boards Association’s
exhibition of school architecture. An addition and renovation project at Bellwood Elementary won the association’s Gold Design
Award for Renovation in 2010.

The Cisco Networking Academy at the Chesterfield Technical Center was identified as one of the nation’s exemplary career and
technical education programs in 2011 by the National Association of State Directors of Career and Technical Education
Consortium and the National Career Technical Education Foundation.

Cosby High’s Drafting and Design Program, led by Stephen Hackett, is the Region 1 winner of the 2013 Creating Excellence CTE
Secondary Program Award. The award is presented annually by the Virginia Department of Education to recognize exemplary
programs and partnerships that promote excellence in career and technical education.

The library of Thomas Dale High was named Library Program of the Year by the Virginia Educational Media Association in 2011.

The media program at Meadowbrook High won a Bronze Telly Award in 2013 for an informational video created with Chesterfield
Crime Solvers. Under the supervision of teacher Randy West, Meadowbrook students spent about 18 months writing, directing,
acting in and editing the video. To watch the award-winning video, click here.
Page 207

Three Chesterfield County schools were named 2013 Virginia Naturally Schools for their environmental conservation and
stewardship: Clover Hill High for the sixth year, James River High for the fifth year and Robious Elementary for the fourth year.
Across the state, only 48 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.

A Robious Middle class organized Tire Amnesty Day for Chesterfield County, collecting 636 tires to recycle in 2011 and 354 in
2012.

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 was recognized in 2013 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.

In 2013, 2011 and 2010, Crestwood Elementary won ING Run for Something Better grants of $2,500 for a student running
program. Robious Middle won in 2010.
Staff Successes

The Virginia Association for Driver Education and Traffic Safety named Brent Vandell of Chesterfield County Public Schools as its
2013-14 Teacher of the Year.

Seven art teachers from Chesterfield County Public Schools won 2012-13 Leadership Awards from Artsonia, which is an online
gallery of student art:
o
Sarah Matthews and Sheila Donahue at Watkins Elementary, which was ranked No. 1 among Virginia schools and No. 12 in
the country.
o
Mary Beth Conley, Heather Levet and Patricia Groe at Elizabeth Scott Elementary, which was ranked No. 3 in Virginia.
o
Lisa Anderson and Margaret Kopalchick at Evergreen Elementary, which was ranked No. 10 in Virginia.

The Richmond Area Reading Council selected Lauren Lineweaver as the 2012 Richmond Area Reading Teacher of the Year.
She is the reading specialist at Falling Creek Elementary.

Dr. Debbie Marks, principal of Clover Hill High, was named 2012 Central Region Art Advocate of the Year by the Central Region
Chapter of the Virginia Art Education Association.

Jeanie Graham, librarian at Bon Air Elementary who has worked in Chesterfield County Public Schools for 21 years, was named
Virginia’s Librarian of the Year by the Virginia Association of School Librarians in 2013.

Jimi Herd, art teacher at Swift Creek Elementary, was named Virginia’s Elementary Art Teacher of the Year by the Virginia Art
Education Association in 2013. He has been an art teacher in Chesterfield County Public Schools for six years.

Here are the 2014 Visual Art Teachers of the Year for Chesterfield County Public Schools: Courtney Day of Bettie Weaver
Elementary, Corey Talbott of Salem Church Middle and Kelly Bisogno of James River High.

Gov. Bob McDonnell selected four teachers from Chesterfield County Public Schools for his 22-member Governor’s Teacher
Cabinet in 2013:

o
Artice Appling, math teacher at Manchester Middle
o
Lauren Murray, math teacher at Manchester High
o
Paige Tucker, language arts teacher at Robious Middle
o
Tracey Zaval, social studies teacher at Midlothian Middle
Clover Hill High social studies teacher James Triesler was named Virginia’s Outstanding Teacher of American History for 2013
by the Virginia Daughters of the American Revolution.
Page 208

In 2013, the Virginia Association for the Gifted named Mick McEwen of Robious Middle School as Region 1 Outstanding Teacher
of the Gifted. He teaches sixth- and seventh-grade social studies in the Center Based Gifted program at Robious Middle, where
he has worked since 2007.

Tara Brunyansky is Chesterfield’s 2015 Teacher of the Year, as well as the school system’s High School Teacher of the Year.
She teaches chemistry at James River High. Chuck Rhode is Chesterfield’s Elementary School Teacher of the Year; he teaches
music at Watkins Elementary. Debbie Bailey is Chesterfield’s Middle School Teacher of the Year. She teaches civics and
economics at Carver Middle.

For 11 of the past 17 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
1,871 teachers with master’s degrees, 106 National Board Certified Teachers and 87 employees with doctorates.

The best school office professional in Virginia works at Chalkley Elementary. Valerie Johnston was named 2013 Education Office
Professional of the Year by the Virginia Association of Elementary School Principals. In 2011, Carole Evans of Greenfield
Elementary won this award.

Joan Temple, principal of Elizabeth Scott Elementary, was named 2013 Central Region Distinguished Principal by the Virginia
Association of Elementary School Principals.

The Virginia Children’s Engineering Council presented to Dr. Marlene Scott, principal of Watkins Elementary, the 2014 Visionary
Leadership Award in recognition of her visionary leadership in fostering the development, implementation and expansion of
children’s engineering in grades K-5. To further honor Dr. Scott, the council named in her honor its highest administrative
recognition: the Dr. Marlene C. Scott Curriculum and Instructional Leadership Award.

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.

Grange Hall Elementary math teacher Vickie Hugate was the only Virginia teacher to win a prestigious Presidential Award for
Excellence in Mathematics and Science Teaching in 2011. Previous winners from Chesterfield are Carrie Persing of Harrowgate
Elementary (math, 2008), Sharon Hoffert of James River High (math, 2007), Diane Leighty of the Math and Science High School
at Clover Hill (math, 1997), Elizabeth Davis of Thomas Dale High (math, 1995), Ann Zyglocke of Crestwood Elementary (science,
1994), Helen Boothe of Manchester Middle (science, 1992) and Lorraine Kilpatrick of Providence Middle (math, 1986).

Dee Castelvecchi of Elizabeth Davis Middle School was the nation’s top health teacher in 2013. She is the third teacher in
Chesterfield County Public Schools to win the nation’s top award: Bailey Bridge Middle’s Misti Wajciechowski won in 2010 and
Carver Middle’s Kay Schiltz won in 2006.

Vince Hughes of Tomahawk Creek Middle was named the top teacher in Virginia by the Air Force Association in 2013 and went
on to become second runner-up for the association’s national award. In 2011, Dr. Nancy Hoover won the association’s national
Teacher of the Year award. She is director of research and evaluation for Chesterfield County Public Schools.

Joan Temple, principal of Elizabeth Scott Elementary, was the 2014 Chesterfield winner of the R.E.B. Award for Distinguished
Educational Leadership.

Here are the 2014 Outstanding Teachers of the Gifted in Chesterfield County Public Schools: Peyton Anderson, who teaches
social studies at Manchester Middle, and Susan Sennewald, who teaches fifth grade at Hening Elementary.

Five Chesterfield educators won 2013 R.E.B. Awards for Teaching Excellence, which come with grants to travel the world,
pursue postgraduate studies or attend professional workshops:
o
Ryan Abbott, social studies teacher at Cosby High, won $12,000 to study European nationalism and culture by attending the
annual Association for the Study of Ethnicity and Nationalism conference at the London School Economics and through an
immersive travel experience in France, Germany, the Netherlands and Belgium.
o
Artice Appling, math teacher at Manchester Middle, won $9,500 to travel to New Zealand and Australia to investigate the use
of technology as an integral part of teaching and learning, as well as explore historic and cultural sites.
o
Ritamarie Hensley, English teacher at Cosby High, won $12,000 to explore a passion for literature by traveling first to
Greece, where stories were created, and then to Great Britain to trace how the Greeks influenced the world’s greatest
writers.
Page 209
o
Laurel Maughan, French teacher at James River High, won $7,000 to travel to Morocco to broaden the understanding of how
French is used throughout the world, how France and Morocco are intertwined and how their cultures have intersected to
become something entirely new.
o
Daniel Tulli, social studies teacher at Bird High, won $7,500 to retrace his grandfather’s journey across the Pacific during
World War II. Using letters his grandfather sent to his grandmother, he will re-create the wartime experience and will tweet
and blog with his students along the way.

Amber Kuper, who teaches art at Salem Church Middle, won a Virginia Lottery Super Teacher Award in 2013. Only eight are
given throughout the state each year. Here are Chesterfield’s previous winners: 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).

Dr. Adam Seldow, executive director of technology for Chesterfield County Public Schools, won the Virginia Department of
Education’s 2012 State Educational Technology Leadership Award and the Region 1 Educational Technology Leadership Award.
The awards recognize individuals who demonstrate leadership by assisting school divisions in education technology planning
and implementation. Dr. Seldow introduced blended learning as a divisionwide strategy, removed barriers to the effective use of
technology and trained 3,000+ teachers to use blended learning with their students.

The Virginia Association of School Libraries selected Dr. Pat Stanfield, principal of Midlothian Middle, as 2012 Administrator of
the Year.

Three Chesterfield County school bus drivers won awards in 2013 statewide driving competition. Marie Ferguson and Barbara
Jordan won second place in the special needs bus category, and William Wilbourne won third place in the transit category.

For two years in a row, Leslie Alderman was Virginia’s top school bus driver and in 2011 she was one of the nation’s top 10
school bus drivers.

Dr. Linda Rector, instructional specialist for Title I, received the National Association of Federal Education Program
Administrators 2011 State Leadership Award.

Dr. Linda Szwabowski, instructional specialist for world languages, received the 2011 Helen Warriner-Burke Distinguished
Service Award from the Foreign Language Association of Virginia. This award is conferred on world language educators who
have extraordinarily distinguished themselves through many years of dedicated service to their students, colleagues, professional
organizations and communities.

Julie Bright, school librarian at Falling Creek Middle, was selected by the Virginia Jaycees as a 2011 Outstanding Young
Virginian in the category of Emergency Medical Services Responder. She has worked 11 years for Chesterfield County Public
Schools and is also an EMS at Forest View Volunteer Rescue Squad.

Connie Honsinger of Alberta Smith Elementary was named 2011 Elementary Counselor of the Year by the Virginia School
Counselors Association. She was also a semifinalist for the American School Counselor Association’s School Counselor of the
Year Award.

In 2011, Harrowgate Elementary Principal Linda Wood won the National Distinguished Principals Award. She was the only
principal in Virginia honored in that year.

Phyllis Hollimon, school counselor at Bailey Bridge Middle, received in 2011 the Virginia Education Association’s Mary Hatwood
Futrell Award for Distinguished Leadership in Education.

From the Virginia Technology Education Association, Woolridge Elementary teacher Elizabeth Kirk won the 2010 Virginia
Elementary School Technology Education Teacher of the Year Award.

The Virginia Council on Economic Education honors teachers who are outstanding in their ability to infuse economic and financial
literacy concepts into their classrooms. Rebecca Necessary, who teaches eighth-grade civics and economics at Midlothian
Middle, was selected as the region’s Outstanding Economic Educator for 2010.

Earl E. Shaffer Jr., band director at Cosby High, was inducted into the Hall of Fame of the High School Band Directors National
Association in 2010.

In 2010, Ryan Templeton of the Mathematics and Science High School at Clover Hill was one of six winners honored by the
Christopher Columbus Fellowship Foundation and the U.S. Chamber of Commerce with a $10,000 Life Sciences Educator
Award.
Page 210


Each year since 1997, the Chesterfield Public Education Foundation has awarded MCD grants to innovative educational projects
in Chesterfield County Public Schools. Here are the 2013 MCD winners:
o
Joanne Stanley, Robious Middle School — Power-Up with Poetry. This project includes a poetry performance and contest
for the middle school community and its feeder schools to increase students’ knowledge and appreciation of poetry.
o
Catherine Hines, Clover Hill Elementary — Leaders and Scholars Together. Student leaders who are struggling readers will
be paired with student scholars to review and reinforce reading skills.
o
Jennifer Swartz, Curtis Elementary — Improving Academic Performance Through Stress Management Exercises. This
project will introduce stress management exercises into special education classrooms to reduce anxiety and frustration as
well as increase academic focus.
o
Johanna Burks, Reading Specialist, and Ecoff Elementary — You’ve Got Mail! Summer Reading Pals. This reading initiative
for rising second- and third-grade students will be piloted at Ecoff Elementary. During the summer, students will receive a
leveled reading book in the mail. Key Club members from Thomas Dale High will serve as summer reading pals.
o
Robert Benway, Governor’s Academy of Engineering Studies at Bird High, and Timothy Couillard, Center for Leadership and
International Relations at James River High — P.O.W.E.R. (Providing Others with Energy Resources). This team project
brings together two specialty centers to develop an alternative energy source for communities in Haiti. Bird High students are
designing a portable solar-power device. James River High students are connecting with nonprofit groups and increasing
global awareness.
o
Cindy Woodward, seventh-grade language arts teacher at Tomahawk Creek Middle, and Paul Daszkiewicz, math teacher at
Meadowbrook High, were among just 84 U.S. educators chosen for the Teachers for Global Classrooms Program in 2013.
They spent two weeks in Kazakhstan teaching in local schools, conducting workshops for teachers and learning about the
country. Teacher for Global Classrooms is sponsored by the U.S. State Department’s Bureau of Educational and Cultural
Affairs.
Chesterfield educators won three Milken National Educator Awards in four years: Laura Lay of James River High in 2005, Joshua
Cole of Chalkley Elementary in 2006 and Laura Marshall of Grange Hall Elementary in 2008.
Student Successes

Creative works by 11 Chesterfield County Public Schools students won national recognition in the 2014 Scholastic Art and
Writing Awards, and more than 150 students won regional awards.

Sixteen students from four schools in Chesterfield County Public Schools qualified to compete in the regional finals of the
National History Bee, and 10 of those students advanced to National History Bee competition in June 2014.

The top speller in Chesterfield County Public Schools is Callie Krumwiede, a seventh-grader at Midlothian Middle, who won the
countywide spelling bee. The spelling bee runner-up is Madison Kang, a fourth-grader at Gates Elementary. The 2014 spelling
bee lasted 13 rounds, and the final four contestants rolled through rounds 4-11 without missing a single word. Callie won in round
13 on the word topical — after she and Madison had correctly spelled dodecahedron, porosity, petroglyphs, pavlovian, linqua
franca, maunder, comedienne, velociraptor, suasion, hoi polloi, bourgeois and feng shui.

Michelle Marquez, a student in the Math and Science High School at Clover Hill, was the top winner at the Metro Richmond
STEM Fair in 2014. She won first place in behavioral and social sciences, American Psychological Association Award, John B.
Fenn Award, Randolph-Macon College Scholarship and Virginia Dental Association Award. Michelle will represent central
Virginia at the Intel International Science and Engineering Fair in Los Angeles. Her sister, Samantha, was one of central
Virginia’s Intel event representatives in 2013.

In May 2013, two Chesterfield County Public Schools students became the first students ever to earn associate degrees from
John Tyler Community College before graduating from high school. About a month after accepting their associate degrees, Emily
McGee graduated from James River High and Andrew Hart graduated from Clover Hill High.

A Robious Middle student won a Student Athlete Achievement Award from the Virginia Sports Hall of Fame, and three of the 18
finalists for the statewide awards in 2013 were students in Chesterfield County Public Schools:

o
Robious Middle eighth-grader Emily Crocco won a Student Athlete Achievement Award for her achievements in basketball,
soccer and swimming, her academic accomplishments and her community service.
o
Clover Hill High senior Abby Portyrata (golf) and Cosby High senior Molly Novak (track) were finalists in the awards
competition.
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
Page 211
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.”

In 2013, Midlothian High senior Megan Lee won first place in the high school division in the regional art competition sponsored by
VCU’s School of Education. She is an International Baccalaureate art student of Kristin Polich at Midlothian High.

In 2013, teams from Chesterfield County Public Schools swept the global issues team problem-solving section during Virginia
Future Problem Solving competition. James River High took first place, a team with students from Clover Hill High and James
River High took second place, and a Robious Middle team took third place.

Students in the Governor’s Academy for Engineering Studies at Bird High won the top three awards in the Richmond region in a
2013 architectural CAD competition sponsored by the local chapter of the National Association of Women in Construction:
Brandon Sasser won first place, Gregg Schott won second place, and Brandon Botset won third place.

Here are the National Merit semifinalists from Chesterfield County Public Schools for the 2014 scholarship program: Appomattox
Regional Governor’s School student Denton Holder and Maggie L. Walker Governor’s School students Zachary Allen, David
Clayton, Emilie Jones and Ryan Oppenheim.

Chesterfield County Public Schools has three of the 1,600 semifinalists in the 2014 National Achievement Scholarship Program,
which recognizes scholastically talented black students. All three are seniors at Clover Hill High School: Sydney Jackson, Brittany
Smith and Evan Washington.

The College Board’s National Hispanic Recognition Program honors about 5,000 academically outstanding Hispanic/Latino high
school seniors each year. Here are the 2013 National Hispanic scholars from Chesterfield County Public Schools: Midlothian
High School student Michael McMullen, Monacan High School student Catherine Foliaco and Maggie L. Walker Governor’s
School student Matthew Aldridge.

In short-track speed skating at the 2013 Special Olympics World Games in South Korea, Bird High student Jannai Kennedy won
a silver medal in the 500-meter event and a bronze medal in the 333-meter event. Also in short-track speed skating, Matoaca
High graduate Travis Hunter won gold medals in the 222- and 333-meter events and a silver medal in the 500-meter event.

A documentary on the Constitution created by Midlothian High students won a prize in C-SPAN’s StudentCam 2012 competition.
Noah Fatsi, Benjamin Schwartz and Mitchell Powers were among the top 75 winners in this national contest.

Clover Hill High student Abby Badura won the national Wendy’s High School Heisman in 2010, rising to the top of more than
55,000 outstanding student-athletes.

Cosby High student Luis Rendon was named the 2010-11 Gatorade National Boys Soccer Player of the Year, the first junior ever
to win this national honor.

Midlothian High senior Shannon Conley was the only Chesterfield County student selected to perform in the 2013 Virginia Honors
Choir and in the 2013 and 2014 Virginia All State Chorus.

Three Chesterfield Technical Center students won first-place awards at SkillsUSA statewide competition in 2014, qualifying to
compete at national competition: Evan Daugherty in industrial motor control, Jennifer Johnson in photography and Lyndon Wright
in plumbing.

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.

Carver Middle student Shell Langston and Robious Elementary student Stephanie Gilbert were among the winners in a 2014 art
contest sponsored by the Richmond Flying Squirrels.

Chesterfield students won four of the top five prizes in the What a Healthy River Means to Me poster contest sponsored by the
James River Association in 2012.
Page 212

The Spring Run Elementary cheerleading team won first place in its division in the 2014 U.S. Finals National Cheerleading
Competition.

Maggie L. Walker Governor’s School junior Samantha Marquez was selected for the Virginia team that competed in the Russian
International Space Olympics in 2012. Team members were chosen based on their research projects about space exploration,
grades and answers to questions in the application package. Samantha and her family live in Chesterfield County, where she
attended Robious Middle School.

Cosby High seniors Holly Vandergrift and Dylan Bedsaul won the 2014 DECA Emerging Leader Honor Award.

Tomahawk Creek Middle sixth-graders won first place in Virginia for a multimedia presentation they created about “London Eye.”
Decker Flamm and Noah Chapman picked up their prize during the 2012 conference of the Virginia Association of School
Librarians.

Clover Hill High sophomore Sarah Walshak won Virginia’s 2013 competition to design a flag for Youth Art Month. Her artwork
was made into a flag and displayed at the national conference.

Maggie L. Walker Governor’s School junior Samantha Marquez won first place in 2012 in the research competition at the
International Space Olympics, which took place in Russia. Her project explored “A New Frontier in Microgravity Biomedical
Engineering: From Microtissues on Earth to Celloidosomes in Space.” One of five Virginia students selected for the International
Space Olympics, Samantha and her family live in Chesterfield County, where she attended Robious Middle School.

Winning a 2012 Governor’s Volunteerism and Community Services Award are Khaki and Stacey LaRiviere, twins who graduated
in 2010 from Midlothian High and who are passionate about sharing leadership training with all public high school students in
Virginia. Six Chesterfield County high schools have L.E.A.D. Up! Programs and other schools are organizing chapters.

Curtis Bryant of Chalkley Elementary and Konstantin Sannikov of Alberta Smith Elementary were chosen as two of the Top 10
Safety Patrols in Virginia in 2012.

Naomi Butler-Abisrror, a 2013 graduate of Midlothian High, is a Gates Millennium Scholar, as is April Peterson, a 2011 graduate
of Cosby High.
Page 213
TEACHER SALARY SCALES
Years
Exp.
Bachelor
0
42,311
Annual Salary - for FT VRS Eligible
Effective July 1, 2014
PHD Speech
Teacher,
Therapists
Speech
Counseling
w/PHD in
w/Mast &
Coord.
Field & CCC
Master
CCC, Dean
w/Masters
&
&
(12 mths.)
Counseling
Counseling
Coord
Coord
w/PHD
w/Mast
44,427
46,648
60,642
48,980
1
42,311
44,427
46,648
60,642
2
42,311
44,427
46,648
60,642
3
43,072
45,226
47,487
4
43,072
45,226
5
43,072
6
7
Hourly Rates for PT VRS Ineligible
Guidance
Coord.
w/PHD in
Field (12
mths)
Bachelor
Master
63,675
25.17
26.43
PHD Teacher,
Speech
w/Mast &
CCC, Dean
&
Counseling
Coord/with
Masters
27.75
48,980
63,675
25.17
26.43
27.75
29.14
48,980
63,675
25.17
26.43
27.75
29.14
61,733
49,862
64,820
25.63
26.91
28.25
29.67
47,487
61,733
49,862
64,820
25.63
26.91
28.25
29.67
45,226
47,487
61,733
49,862
64,820
25.63
26.91
28.25
29.67
43,072
45,226
47,487
61,733
49,862
64,820
25.63
26.91
28.25
29.67
43,072
45,226
47,487
61,733
49,862
64,820
25.63
26.91
28.25
29.67
8
43,072
45,226
47,487
61,733
49,862
64,820
25.63
26.91
28.25
29.67
9
43,832
46,023
48,324
62,822
50,741
65,963
26.08
27.38
28.75
30.19
10
43,832
46,023
48,324
62,822
50,741
65,963
26.08
27.38
28.75
30.19
11
44,591
46,821
49,162
63,910
51,620
67,106
26.53
27.86
29.25
30.71
12
45,349
47,616
49,997
64,996
52,497
68,246
26.98
28.33
29.75
31.23
13
46,106
48,412
50,832
66,082
53,374
69,386
27.43
28.80
30.24
31.75
14
46,866
49,209
51,670
67,170
54,253
70,529
27.88
29.28
30.74
32.28
15
47,624
50,005
52,505
68,256
55,130
71,669
28.33
29.75
31.24
32.80
16
48,383
50,802
53,342
69,345
56,009
72,812
28.79
30.22
31.74
33.32
17
49,141
51,598
54,177
70,431
56,886
73,952
29.24
30.70
32.23
33.84
18
49,900
52,395
55,015
71,519
57,765
75,095
29.69
31.17
32.73
34.37
19
50,658
53,191
55,850
72,605
58,643
76,235
30.14
31.65
33.23
34.89
20
51,417
53,988
56,687
73,693
59,522
77,378
30.59
32.12
33.73
35.41
21
52,175
54,783
57,523
74,779
60,399
78,518
31.04
32.59
34.22
35.93
22
52,934
55,581
58,360
75,868
61,278
79,661
31.49
33.07
34.72
36.46
23
53,692
56,376
59,195
76,954
62,155
80,801
31.94
33.54
35.22
36.98
24
54,451
57,174
60,032
78,042
63,034
81,944
32.40
34.02
35.72
37.50
25
55,209
57,969
60,868
79,128
63,911
83,084
32.85
34.49
36.21
38.02
26
55,968
58,767
61,705
80,216
64,790
84,227
33.30
34.96
36.71
38.55
27
56,726
59,562
62,540
81,302
65,667
85,367
33.75
35.44
37.21
39.07
28
57,485
60,360
63,377
82,391
66,546
86,510
34.20
35.91
37.71
39.59
29
58,243
61,155
64,213
83,477
67,423
87,650
34.65
36.38
38.20
40.11
30
59,002
61,952
65,050
84,565
68,303
88,793
35.10
36.86
38.70
40.64
31
59,760
62,748
65,885
85,651
69,180
89,934
35.55
37.33
39.20
41.16
32
60,519
63,545
66,723
86,739
70,059
91,076
36.01
37.81
39.70
41.68
33
61,277
64,341
67,558
87,825
70,936
92,217
36.46
38.28
40.19
42.20
34
62,361
65,479
68,753
89,378
72,190
93,847
37.10
38.96
40.90
42.95
Speech
Therapists
w/PHD in
Field &
CCC &
Counseling
Coord
w/PHD
29.14
* 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.
Page 214
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
4
admin assistants assigned to Evergreen,
Watkins, Chalkley and Christian
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
37.0
Reading Teacher / Specialist
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
Assistants (TRA)
Resource
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
11
Page 215
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
ESOL - assigned as needed
no standard
Position
Description
Staff
Secretarial/Clerical
Page 216
Elementary School
Staffing Standards
Criteria
1
1
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
Nurses
1
2
Staff
P/T
1
Criteria
Assigned as needed by the Dept. of
Facilities
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.
assigned to Evergreen
assigned to Gates
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
9
1
School Counselor Director
School Counselor
1
0.2
Librarian
1
1
8.5
ESOL Teachers
Tutor/Monitors
Classroom
Teacher
1
/
Secretarial / Clerical
Vocational
Page 217
At 400 or more students, at least one
member of the counseling staff shall be
employed for 11 months.
Per 55 students over 400
asst librarian at 700 or more
assigned as needed
0.5
1
2
300 - 999 students
17
Per 1000 students identified as having
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.
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
Facilities
1
1
Custodians
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
Staff
Criteria
grounds.
Office Assistants:
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
Page 218
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
11
administrative deans 1 at TDHS Chester campus; remaining allocation to
be determined
Classroom / Vocational
Teacher
Student Activities Director
1
Staffing Reserve
8
38.3
ESOL
11.7
School Counselor
Librarian
Nurses
Tutor / Monitor
School Security Officer
Page 219
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
at 350 students or more, at least one
counseling position must be an 11 month
contract
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
Graduation
1
per school
Meadowbrook-
0.5
1
2
300 - 999 students
no standard
no standard
Oper
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
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
Page 220
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
Classroom
Teacher
/
Vocational
45.5
teachers
standards vary by program
Instructional Aides
3
1
instructional aides
vocational 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 secretary
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
16
teachers
5
1
1
1
1
Academy 360 teachers
instructional aides
vocational aides
clinic aide
security officer
Classroom
Teacher
/
Vocational
Instructional Aides
below
School Counselor
1
school counselors
Secretary / Clerks
1
1
1
school counseling secretary
Page 221
standards vary by program
no standard
no standard
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
Chesterfield Community High School 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
Classroom
Teacher
/
Vocational
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
Tutor / Monitors
(cont.)
Other Personnel
Page 222
1
school couns tech
1
testing/career center coordinator
1
School to Work coordinator
1
night school coordinator
1
site coordinator
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
Position
Description
Staff
Teacher – Autism
Resource
Teacher – ED
Special Education
Staffing Standards
Criteria
Staff
Criteria
1
6 students
1
6 students
1
8 students (w/aide)
1
8 students (w/aide)
1
24 students
1
24 students
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
1
24 students
1
24 students
1
6 students
1
6 students
1
8 students (w/aide)
1
8 students (w/aide)
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)
Resource
Teacher
–
Disability,Severe
Intellectual
Teacher – Early Childhood
School Based
Teacher - Early Childhood
Page 223
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
Page 224
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
Page 225
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
Travel
Elementary Schools
1.11
Middle Schools
1.02
High Schools
1.67
Tech Centers
1.67
Dues & Memberships
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
(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
Tech Centers
9.00
Page 226
Allocation
Description
Chesterfield County School Board Material Standard
Allocation
Criteria
Textbooks
Elementary Schools
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
Middle Schools
High Schools
Tech Centers
Equipment
Elementary Schools
12.61
Middle Schools
20.05
High Schools
16.10
Tech Centers
16.10
Medical Supplies
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
Vocational Travel
Vocational Equipment
(funding allocated centrally)
Page 227
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.
CAFR or Comprehensive Annual Financial Report - a report compiled annually which provides detailed information on an
organization’s financial status at year end.
Page 228
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.
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.
Page 229
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.
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.
Page 230
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.
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.
Page 231
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.
Page 232
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
chesterfield.k12.va.us.
Page 233

Adopted Budget for FY 2015 - 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