• Expenditures by Budget Category

    CATEGORICAL SUMMARY OF EXPENDITURES

     

     

    INSTRUCTION

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    PERSONNEL

     $           33,500,819

     $           33,922,108

     $                 421,289

    1.26%

     

    BENEFITS

     $           14,042,058

     $           15,425,382

     $             1,383,324

    9.85%

     

    OPERATIONAL

     $             3,127,383

     $             3,038,555

     $                 (88,828)

    -2.84%

     

    TOTAL

     $          50,670,260

     $          52,386,045

     $            1,715,785

    3.39%

    ADMIN/HEALTH/ATTEND

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    PERSONNEL

     $             2,098,758

     $             2,128,013

     $                   29,255

    1.39%

     

    BENEFITS

     $                 915,485

     $                 998,041

     $                   82,556

    9.02%

     

    OPERATIONAL

     $                 548,437

     $                 562,682

     $                   14,245

    2.60%

     

    TOTAL

     $            3,562,680

     $            3,688,736

     $                126,056

    3.54%

    PUPIL TRANSPORTATION

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    PERSONNEL

     $             3,248,001

     $             3,338,468

     $                   90,467

    2.79%

     

    BENEFITS

     $             1,067,585

     $             1,066,874

     $                       (711)

    -0.07%

     

    OPERATIONAL

     $             1,537,122

     $             1,632,122

     $                   95,000

    6.18%

     

    TOTAL

     $            5,852,708

     $            6,037,465

     $                184,757

    3.16%

    OPERATIONS/MAINT.

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    PERSONNEL

     $             1,006,958

     $                 997,848

     $                    (9,110)

    -0.90%

     

    BENEFITS

     $                 513,893

     $                 530,890

     $                   16,997

    3.31%

     

    OPERATIONAL

     $             4,840,444

     $             5,024,918

     $                 184,474

    3.81%

     

    TOTAL

     $            6,361,295

     $            6,553,656

     $                192,361

    3.02%

    FACILITIES

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    OPERATIONAL

     $             2,144,000

     $             2,144,000

     $                             -  

    0.00%

     

    TOTAL

     $            2,144,000

     $            2,144,000

     $                             -  

    0.00%

    DEBT SERVICE/TRANSFERS

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    TOTAL

     $            3,315,577

     $            3,192,341

     $              (123,236)

    -3.72%

    SPECIAL GRANTS

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    TOTAL

     $          10,000,000

     $          10,000,000

     $                             -  

    0.00%

    TECHNOLOGY

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    PERSONNEL

     $             1,095,696

     $             1,099,690

     $                      3,994

    0.36%

     

    BENEFITS

     $                 444,739

     $                 461,889

     $                   17,150

    3.86%

     

    OPERATIONAL

     $             3,062,946

     $             1,612,511

     $                 111,144

    3.63%

     

    TOTAL

     $            4,603,381

     $            3,174,090

     $                132,287

    2.87%

    CONTINGENCY RESERVE

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    TOTAL

     $                   50,000

     $                   50,000

     $                             -  

    0.00%

    GRAND TOTALS

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    ALL EXPENDITURES

     $          86,559,901

     $          87,226,333

     $            2,228,009

    2.57%

     

    Expenditures by Type

    EXPENDITURE TYPES*

    FY 2020

    FY 2021

    VARIANCE

    % CHANGE

     

    COMPENSATION

     $           40,950,232

     $           41,486,127

     $                 535,895

    1.31%

     

    BENEFITS

     $           16,983,760

     $           18,483,076

     $             1,499,316

    8.83%

     

    OPERATIONAL

     $           15,260,332

     $           15,576,367

     $                 316,035

    2.07%

     

    DEBT/TRANSFER

     $             3,315,577

     $             3,192,341

     $               (123,236)

    -3.72%

     

    TOTAL

     $          76,509,901

     $          78,737,910

     $            2,228,009

    2.91%

    *The above table does not include anticipated expenditures that are funded by grants and does not include Contingency Reserve funds

     

    Expenditures by Budget Category Narrative

     

    INSTRUCTION - Personnel Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Administrative Salaries*

     $                 577,733

     $                 604,854

     $                   27,121

    Licensed positions have been held at the previous year’s pay; realignment of certain positions; reduced attrition contingencies. 

    Teachers

     $           23,651,357

     $           23,639,702

     $                 (11,655)

    Librarian

     $                 722,489

     $                 720,922

     $                    (1,567)

    Counselor

     $             1,188,857

     $             1,173,380

     $                 (15,477)

    Curriculum Specialist

     $                 249,582

     $                 235,233

     $                 (14,349)

    Principals and Assistant Principals

     $             1,900,742

     $             1,846,298

     $                 (54,444)

    Reduction of one assistant principal

    Teachers Dropout Prevention

     $                 291,538

     $                 291,538

     $                             -  

    Regular education teachers at the Center for Community Learning

    Social Worker

     $                 236,035

     $                 236,618

     $                         583

    Two social workers and two educational diagnosticians

    Teacher Aides

     $             2,163,027

     $             2,406,895

     $                 243,868

    Under budgeted in FY 2020

    Clerical

     $             1,048,425

     $             1,075,633

     $                   27,208

    Flexibility for extra contract days

    Part-time Teachers and Homebound

     $                 384,000

     $                 529,000

     $                 145,000

    Anticipated increase in part-time

    Substitutes Teachers

     $                 359,000

     $                 429,000

     $                   70,000

    Increasing daily rates

    Substitutes Teachers Aides

     $                   38,000

     $                   43,000

     $                      5,000

     

    Supplements Teachers

     $                 690,034

     $                 690,034

     $                             -  

    National Board; extra-curricular activities; coaching/sponsor stipends

    Subtotal

     $          33,500,819

     $          33,922,108

     $                421,289

     

    * Administrative Salaries – includes salaries for Assistant Superintendent of Teaching and Learning; Public Information Officer; Director of Elementary Instruction and Title I (partially grant-funded); Coordinator of Testing; Director of the Center for Community Learning; Supervisor of Regional Alternative Program (partially grant-funded); Director of Special Education and Related Services; Coordinator of Special Education; and Director of Career Academy and Career and Technical Education; Curriculum Coordinators for English, Math, Social Studies, Science, English Learners (EL), Fine Arts, Gifted and Talented, and Health/PE.

     

    INSTRUCTION - Fringe Benefits Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Employer FICA/MEDI Taxes

     $             2,433,777

     $             2,594,431

     $                 160,654

    See fringe benefit variable cost explanation

    VRS Related Fringe Benefits

     $             5,867,559

     $             6,220,290

     $                 352,731

    Hospital/Medical Plans

     $             5,225,106

     $             6,090,552

     $                 865,446

    Disability Insurance

     $                   74,133

     $                   78,626

     $                      4,493

     

    Unemployment Insurance

     $                   75,000

     $                   75,000

     $                             -  

     

    Worker's Compensation

     $                 140,000

     $                 140,000

     $                             -  

     

    Other Benefits

     $                 226,483

     $                 226,483

     $                             -  

     

    Subtotal

     $          14,042,058

     $          15,425,382

     $            1,383,324

     

     

    INSTRUCTION - Operational Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Purchased Services

     $                 752,000

     $                 655,000

     $                 (97,000)

    Costs defrayed by FY20 spend-down

    Tuition Paid In-State

     $             1,250,000

     $             1,260,000

     $                   10,000

    Regional Governor’s School; PHCC dual-enrollment; etc.

    Postal Services

     $                   15,000

     $                   12,000

     $                   (3,000)

     

    Travel Expenses

     $                   51,900

     $                   46,900

     $                   (5,000)

     

    Dues, Memberships, Subscriptions

     $                 100,000

     $                   92,000

     $                   (8,000)

     

    Education & Recreation Supply

     $                 435,398

     $                 440,398

     $                      5,000

    General allocations to schools

    Other Operating Supplies

     $                 252,566

     $                 261,738

     $                      9,172

    School Resource Officers; all-county band and choir materials

    Capital Outlay Replacement

     $                 180,519

     $                 180,519

     $                             -  

     

    Capital Outlay Addition

     $                   90,000

     $                   90,000

     $                             -  

     

    Subtotal

     $            3,127,383

     $            3,038,555

     $                 (88,828)

     

    INSTRUCTION TOTALS

     $          50,670,260

     $          52,386,045

     $            1,715,785

     

     

    ADMIN/HEALTH/ATTENDANCE - Personnel Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Board Members

     $                   36,000

     $                   36,000

     $                             -  

     

    Executive Administration*

     $                 783,926

     $                 778,253

     $                    (5,673)

     

    Nurse

     $                 449,854

     $                 501,378

     $                   51,524

    Correction for added position (FY 20)

    Psychologist

     $                 296,970

     $                 279,260

     $                 (17,710)

    Reduced attrition contingency

    Clerical

     $                 532,008

     $                 533,122

     $                      1,114

     

    Subtotal

     $            2,098,758

     $            2,128,013

     $                   29,255

     

    * Executive Administration – includes salaries for the Division Superintendent; Assistant Superintendent of Operations and Administrative Services; Director of Finance; Director of Human Resources; Coordinator of Human Resources; Director of Student Support Services; Occupational and Physical Therapists

     

    ADMIN/HEALTH/ATTENDANCE - Fringe Benefits Expenditures

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Employer FICA/MEDI Taxes

     $                 156,358

     $                 162,360

     $                      6,002

    See fringe benefit variable cost explanation

    VRS Related Fringe Benefits

     $                 371,786

     $                 406,856

     $                   35,070

    Hospital/Medical Plans

     $                 375,050

     $                 416,448

     $                   41,398

    Disability Insurance

     $                      5,291

     $                      5,377

     $                            86

     

    Unemployment Insurance

     $                             -  

     $                             -  

     $                             -  

     

    Worker's Compensation

     $                      7,000

     $                      7,000

     $                             -  

     

    Other Benefits

     $                             -  

     $                             -  

     $                             -  

     

    Subtotal

     $                915,485

     $                998,041

     $                   82,556

     

     

    ADMIN/HEALTH/ATTENDANCE - Operational Expenditures

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Purchased Services

     $                 145,000

     $                 125,000

     $                 (20,000)

     

    Professional Services

     $                 179,700

     $                 178,800

     $                       (900)

    Annual audits of school activity accounts; legal services, including school board attorney; psychological services; printing services; consulting services for insurance

    Advertising

     $                   11,000

     $                   11,000

     $                             -  

     

    Postal Services

     $                   10,000

     $                   10,000

     $                             -  

     

    Telecommunications

     $                   22,000

     $                   20,000

     $                    (2,000)

     

    Other Personnel Related Ins

     $                   26,500

     $                   26,500

     $                             -  

    Public officials’ bond; employer-paid annuity

    Travel Expenses

     $                   44,994

     $                   50,939

     $                      5,945

    VSBA, NSBA, and other conferences

    Dues & Association Membership

     $                   23,943

     $                   25,143

     $                      1,200

    VSBA, AASA, Region VI, VASS, VASBO, GFOA, etc.

    Office Supplies

     $                   40,000

     $                   40,000

     $                             -  

     

    Medical & Laboratory Supplies

     $                   20,000

     $                   50,000

     $                   30,000

    Anticipated cost increase for sanitation and first aid supplies, gloves, etc.; SB 232/HB 405

    Other Materials and Supplies

     $                   10,000

     $                   10,000

     $                             -  

     

    Capital Outlay Replacement

     $                      9,000

     $                      9,000

     $                             -  

     

    Capital Outlay Addition

     $                      6,300

     $                      6,300

     $                             -  

     

    Subtotal

     $                548,437

     $                562,682

     $                   14,245

     

    ADMIN/HEATH/ATTEND TOTALS

     $            3,562,680

     $            3,688,736

     $                126,056

     

     

    PUPIL TRANSPORTATION - Personnel Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Supervisor

     $                 138,816

     $                   74,360

     $                 (64,456)

    Positions have been held at previous year’s pay; budget code correction in supervisor line (not a reduction in staff); office personnel (4) and garage personnel (7)

    Office and Garage Employees

     $                 449,728

     $                 500,556

     $                   50,828

    Bus Aides

     $                 271,315

     $                 304,997

     $                   33,682

    3.5% increase on annual pay

    Bus Drivers

     $             2,014,142

     $             2,071,555

     $                   57,413

    Substitute Aides and Drivers

     $                 179,000

     $                 184,000

     $                      5,000

     

    Supplements

     $                 195,000

     $                 203,000

     $                      8,000

     

    Subtotal

     $            3,248,001

     $            3,338,468

     $                   90,467

     

     

    PUPIL TRANSPORTATION - Fringe Benefits Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Employer FICA/MEDI Taxes

     $                 248,472

     $                 255,840

     $                      7,368

    See fringe benefit variable cost explanation

     

    VRS Related Fringe Benefits

     $                 304,052

     $                 321,992

     $                   17,940

    Hospital/Medical Plans

     $                 410,273

     $                 373,584

     $                 (36,689)

    Disability Insurance

     $                      5,788

     $                   16,458

     $                   10,670

     

    Worker's Compensation

     $                   90,000

     $                   90,000

     $                             -  

     

    Other Benefits

     $                      9,000

     $                      9,000

     $                             -  

     

    Subtotal

     $            1,067,585

     $            1,066,874

     $                       (711)

     

     

    PUPIL TRANSPORTATION - Operational Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Purchased Services

     $                   18,000

     $                   18,000

     $                             -  

    Routing software (Traversa)

    Maint Contract Copiers

     $                      1,000

     $                      1,000

     $                             -  

     

    Transportation Serv Parents

     $                   25,000

     $                   30,000

     $                      5,000

    Travel reimbursement related to the transportation of students with disabilities

    Motor Vehicle Insurance

     $                   70,000

     $                   70,000

     $                             -  

     

    Travel Expenses

     $                      1,500

     $                      1,500

     $                             -  

    Travel to conferences and training events

    Veh & Power EQ Fuels

     $                 983,622

     $                 983,622

     $                             -  

     

    Veh & Power EQ Supplies

     $                 400,000

     $                 470,000

     $                   70,000

    Potential increases in cleaning and maintenance costs

    Other Operating Supplies

     $                   20,000

     $                   40,000

     $                   20,000

    PPE for garage and office employees

    Buses Regular Replacement

     $                             -  

     $                             -  

     $                             -  

     

    Machinery & Equipment Replace

     $                      9,000

     $                      9,000

     $                             -  

     

    Machinery & Equipment Addition

     $                      9,000

     $                      9,000

     $                             -  

     

    Subtotal

     $            1,537,122

     $            1,632,122

     $                   95,000

     

    PUPIL TRANSPORTATION TOTALS

     $            5,852,708

     $            6,037,465

     $                184,757

     

     

    OPERATIONS & MAINTENANCE - Personnel Expenditures

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Salaries and Wages Regular

     $                   40,600

     $                   40,600

     $                             -  

    Security at events

    Supervisor

     $                   79,346

     $                   78,248

     $                    (1,098)

     

    Secretaries

     $                   30,188

     $                   30,188

     $                             -  

     

    Trades

     $                 756,980

     $                 753,791

     $                    (3,189)

    Employee

    Grounds Men/Grounds Crew

     $                   99,844

     $                   95,021

     $                    (4,823)

    Subtotal

     $            1,006,958

     $                997,848

     $                   (9,110)

     

     

    OPERATIONS & MAINTENANCE - Fringe Benefits Expenditures

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Employer FICA/MEDI Taxes

     $                   73,913

     $                   76,335

     $                      2,422

     

     See fringe benefit variable cost explanation

     

    VRS Related Fringe Benefits

     $                 107,276

     $                 105,499

     $                    (1,777)

    Hospital/Medical Plans

     $                 270,302

     $                 286,704

     $                   16,402

    Disability Insurance

     $                      2,402

     $                      2,352

     $                          (50)

     

    Worker's Compensation

     $                   50,000

     $                   50,000

     $                             -  

     

    Other Benefits

     $                   10,000

     $                   10,000

     $                             -  

     

    Subtotal

     $                513,893

     $                530,890

     $                   16,997

     

     

    OPERATIONS & MAINTENANCE - Operational Expenditures

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Purchased Services

     $             2,184,944

     $             2,361,418

     $                 176,474

    Anticipated increases in cost for custodial services and supplies

    Maint Contract Copiers

     $                 140,000

     $                 140,000

     $                             -  

     

    Utilities

     $             1,750,000

     $             1,750,000

     $                             -  

     

    Telecommunications

     $                   82,000

     $                   75,000

     $                    (7,000)

     

    Insurance

     $                 150,000

     $                 150,000

     $                             -  

     

    Travel Expenses

     $                      3,000

     $                      3,000

     $                             -  

     

    Agricultural Supplies

     $                   16,000

     $                   16,000

     $                             -  

     

    Repair & Maint Supplies

     $                 450,000

     $                 450,000

     $                             -  

     

    Other Operating Supplies

     $                   15,000

     $                    30,000

     $                   15,000

    In-house pandemic response materials and supplies

    Capital Outlay Replacement

     $                   45,000

     $                    45,000

     $                             -  

     

    Capital Outlay Addition

     $                      4,500

     $                      4,500

     $                             -  

     

    Subtotal

     $              4,840,444

     $              5,024,918

     $                184,474

     

    OPERATIONS & MAINT. TOTALS

     $              6,361,295

     $              6,553,656

     $                192,361

     

     

    FACILITIES - General Expenditures

     

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Prof Serv Eng/Arch

     $                   50,000

     $                   50,000

     $                             -  

     

    Construct New School

     $                             -  

     $                             -  

     $                             -  

     

    Building Improvements Addition

     $             2,094,000

     $             2,094,000

     $                             -  

     

    FACILITIES TOTALS

     $             2,144,000

     $             2,144,000

     $                             -  

     

     

    DEBT SERVICE/TRANSFERS - General Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Miscellaneous Charges

     $                   20,000

     $                   20,000

     $                             -  

     

    Redemption Principal Literary

     $                             -  

     $                             -  

     $                             -  

     

    Redemption Principal VPSA

     $                 987,886

     $                 933,414

     $                 (54,472)

     

    Interest Literary Loans

     $                             -  

     $                             -  

     $                             -  

     

    Interest VPSA Bonds

     $                 378,615

     $                 198,087

     $               (180,528)

     

    Redemption Principal on Bonds

     $                 872,000

     $                 976,000

     $                 104,000

     

    Interest on Bonds

     $                 509,117

     $                 487,199

     $                 (21,918)

     

    Transfer Textbook Fund

     $                 547,959

     $                 577,641

     $                   29,682

    Flow through of state revenue for textbooks

    DEBT SERVICE/TRANSFERS TOTALS

     $            3,315,577

     $            3,192,341

     $              (123,236)

     Retirement of debt

     

    SPECIAL GRANTS - General Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    GRANTS TOTALS

     $          10,000,000

     $          10,000,000

     $                             -  

    Includes Federal, State, and Local grants

     

    TECHNOLOGY - Personnel Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Supervisor

     $                 125,145

     $                 126,020

     $                         875

    Positions have been held at previous year’s pay

    Zone Coordinators

     $                 462,833

     $                 467,907

     $                      5,074

    Trades

     $                 507,718

     $                 505,763

     $                    (1,955)

    Subtotal

     $            1,095,696

     $            1,099,690

     $                     3,994

     

     

    TECHNOLOGY - Fringe Benefits Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Employer FICA/MEDI Taxes

     $                   82,520

     $                   84,126

     $                      1,606

     

     See fringe benefit variable cost explanation

     

    VRS Related Fringe Benefits

     $                 196,216

     $                 193,001

     $                    (3,215)

    Hospital/Medical Plans

     $                 154,819

     $                 173,520

     $                   18,701

    Disability Insurance

     $                      2,184

     $                      2,241

     $                            57

     

    Worker's Compensation

     $                      9,000

     $                      9,000

     $                             -  

     

    Other Benefits

     $                             -  

     $                             -  

     $                             -  

     

    Subtotal

     $                444,739

     $                461,889

     $                   17,150

     

     

    TECHNOLOGY - Operational Expenditures

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    Purchased Services

     $                 200,000

     $                 250,000

     $                   50,000

    Increased reliance on web-based services for continuity of instruction

    Lease/Rent Equipment

     $                 705,511

     $                 715,511

     $                   10,000

     

    Travel Expenses

     $                      5,000

     $                      5,000

     $                             -  

     

    Education & Recreation Supply

     $                      6,000

     $                      6,000

     $                             -  

     

    M & S Technology Software

     $                   20,000

     $                   20,000

     $                             -  

     

    ADP Equipment Replacement

     $                   70,000

     $                   75,000

     $                      5,000

     

    Technology Infrastructure Replacement

     $                   50,000

     $                   75,000

     $                   25,000

    Increase accessibility to distance learning

    ADP Equipment Addition

     $                 466,000

     $                 466,000

     $                             -  

    State-provided technology funding

    Subtotal

     $            1,522,511

     $            1,612,511

     $                   90,000

     

    TECHNOLOGY TOTALS

     $            3,062,946

     $            3,174,090

     $                111,144

     

     

    CONTINGENCY RESERVE

     

     

     

     

    Description

    2020

    2021

    VARIANCE

    Comments

    CONT. RESERVE TOTALS

     $                   50,000

     $                   50,000

     $                             -