RAPPAHANNOCK COUNTY PUBLIC SCHOOLS BUDGET

Transcription

1 !!!! RAPPAHANNOCK COUNTY PUBLIC SCHOOLS BUDGET ENROLLMENT 900!!

2 1 FUNDS REVENUE SUMMARY (Based on 900 ADM) Based on Amendments Adopted by the 2015 General Assembly to the Governor's Budget as of February 26, 2015 BUDGETED RECEIPTS PROJECTED RECEIPTS Change State $2,732, $2,773, $40, Federal $547, $568, $20, Other $33, $33, $0.00 County $9,089, $9,139, $50, TOTAL $12,403, $12,514, $111,165.00

3 2 REVENUE ESTIMATES (Based on 900 ADM) Based on Amendments Adopted by the 2015 General Assembly to the Governor's Budget as of February 26, 2015 STATE FUNDS BUDGETED RECEIPTS PROJECTED RECEIPTS vs SOQ PROGRAMS BASIC AID (SPLIT WITH LOTTERY FUNDS) $913, $899, *$14, TEXTBOOKS $14, $5, *$8, SALES TAX $1,034, $1,068, $33, VOCATIONAL EDUCATION - SOQ $26, $26, $ GIFTED EDUCATON - SOQ $8, $8, *$17.00 SPECIAL EDUCATION - SOQ $125, $125, *$ REMEDIAL EDUCATION - SOQ $24, $24, *$47.00 RETIREMENT $110, $106, *$4, SOCIAL SECURITY $53, $53, *$ GROUP LIFE $3, $3, *$ REMEDIAL SUMMER SCHOOL (Funds previously split with lottery funds) $1, $10, $9, INCENTIVE PROGRAMS COMPENSATION SUPPLEMENT 0 $15, $15, BREAKFAST AFTER THE BELL INITIATIVE $0.00 $ $ TECHNOLOGY STATE GRANT (VPSA) $102, $102, $0.00 CATEGORICAL PROGRAMS SCHOOL LUNCH $3, $3, $12.00 SPECIAL EDUCATION - HOMEBOUND $ $54.00 *$ TOTAL SOQ INCENTIVE & CATEGORICAL FUNDS $2,423, $2,455, $31,237.00

4 3 REVENUE ESTIMATES (Based on 900 ADM) Based on Amendments Adopted by the 2015 General Assembly to the Governor's Budget as of February 26, 2015 STATE FUNDS BUDGETED PROJECTED LOTTERY FUNDED PROGRAMS RECEIPTS RECEIPTS vs REMEDIAL SUMMER SCHOOL(SPLIT FUNDS SEE SOQ PROGRAMS) $0.00 $0.00 $0.00 AT-RISK $15, $15, *$43.00 VA PRESCHOOL INITIATIVE $12, $0.00 *$12, EARLY READING INITIATIVE $8, $5, *$3, MENTOR TEACHING PROGRAM $1, $ *$1, K-3 PRIMARY CLASS SIZE REDUCTION $26, $25, *$1, SCHOOL BREAKFAST $7, $6, *$1, SOL ALGEBRA READINESS $2, $2, *$6.00 ISAEP (FORMERLY GED FUNDING) $7, $7, $0.00 SPECIAL EDUCATION REGIONAL TUITION $0.00 $5, $5, CAREER AND TECHNICAL EDUCATION $3, $3, $ BASIC AID (SPLIT FUNDS SEE SOQ) $215, $230, $14, ENGLISH AS SECOND LANGUAGE $2, $2, *$ TEXTBOOKS (SPLIT FUNDS SEE SOQ PROGRAMS) $3, $12, $8, TOTAL LOTTERY-FUNDED PROGRAMS $308, $318, $9, TOTAL STATE FUNDS $2,732, $2,773, $40,449.00

5 4 REVENUE ESTIMATES (Based on 900 ADM) Based on Amendments Adopted by the 2015 General Assembly to the Governor's Budget as of February 26, 2015 FEDERAL FUNDS BUDGETED RECEIPTS PROJECTED RECEIPTS vs SCHOOL FOODS $135, $135, $0.00 TITLE I, PART A $141, $134,976.00,$6, TITLE 1 A CARRYOVER FY2015 $34, $34, SP ED FLOW-THROUGH & GRANT $227, $222,855.00,$5, PRE-SCHOOL HANDICAP GRANT $6, $6,055.00,$ TITLE II GRANTS (PART A, TEACHER QUALITY) $37, $35,530.00,$1, TOTAL FEDERAL FUNDS $547, $568, $20,716.00

6 5 OTHER FUNDS REVENUE ESTIMATES (Based on 900 ADM) Based on Amendments Adopted by the 2015 General Assembly to the Governor's Budget as of February 26, 2015 BUDGETED555 RECEIPTS PROJECTED5 RECEIPTS vs MISCELLANEOUS FUNDS $22, $22, $0.00 OUT OF COUNTY TUITION $0.00 $0.00 $0.00 FLUORIDE ACCOUNT $ $ $0.00 SCHOOL & LIBRARY COMMISSION (ERATE) $11, $11, $0.00 TOTAL OTHER FUNDS $33, $33, $0.00 COUNTY FUNDS BUDGETED555 RECEIPTS PROJECTED5 RECEIPTS vs OPERATION $8,476, $8,543, $67, DEBT SERVICE $612, $595, $17, CAPITAL LAYOUT $0.00 $0.00 $0.00 TOTAL COUNTY FUNDS $9,089, $9,139, $50,000.00

7 Rappahannock)County)Public)School)Budget)Expenditure)Summary)2015? BUDGET AUGUST & NOVEMBER TOTAL ACTUAL BUDGET PROPOSED ACCOUNT DESCRIPTION APPROPRIATION BUDGET EXPENDITURE BUDGET FUNCTION 1100 Classroom Instruction $7,097, $280, $7,377, $6,838, $6,998, $7,083, FUNCTION 1210 Guidance Services $279, $279, $274, $281, $302, FUNCTION 1220 Visiting Teacher Services $89, $89, $87, $90, $92, FUNCTION 1230 Homebound Instruction $7, $7, $2, $7, $7, FUNCTION 1310 Improvement of Instruction $226, $50, $277, $228, $208, $210, FUNCTION 1320 Media Services $239, $285, $241, $215, $212, FUNCTION 1410 Office of the Principal $706, $706, $690, $683, $712, Function 1000 Instruction Total $8,645, $331, $8,977, $8,363, $8,485, $8,621, FUNCTION 2110 Board Services $28, $28, $29, $28, $61, FUNCTION 2120 Executive Administrative Services $480, $0.00 $480, $495, $546, $528,680.52! FUNCTION 2140 Personnel Services $11, $1, $12, $11, $11, $11, FUNCTION 2160 Fiscal Services (Schools Audit) $1, $1, $1, $1, $1, FUNCTION 2220 Health Services $96, $96, $91, $97, $111, FUNCTION 2230 Psychological Services $88, $88, $88, $90, $92, Function 2000 Administration, Attendance & Health Total $707, $1, $708, $718, $775, $806, FUNCTION 3200 Vehicle Operating Services $916, $916, $1,071, $968, $953, FUNCTION 3400 Vehicle Maintenance Services $125, $125, $126, $129, $135, Function 3000 Pupil Transportation Total $1,042, $1,042, $1,197, $1,098, $1,088, FUNCTION 4100 Management and Direction (Fire, Liability & Unemployment $29, Insurance) 0.00 $29, $21, $29, $36, FUNCTION 4200 Building Services $884, $884, $871, $876, $847, FUNCTION 4300 Grounds Services $42, $42, $60, $42, $42, FUNCTION 4400 Equipment Services $22, $22, $21, $22, $22, Function 4000 Operation & Maintenance Services Total $979, $0.00 $979, $974, $971, $949, FUNCTION 5100 School Food Services $156, $0.00 $156, $218, $156, $166, FUNCTION 5100 School Food Services/USDA Grant 0.00 $31, $31, $31, $0.00 Function 5000 School Food Service Total $156, $31, $187, $250, $156, $166, Function 6000 Facilities Total $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 FUNCTION 7100 Debt Service $639, $639, $639, $612, $595, Function 7000 Debt Service Total $639, $639, $639, $612, $595, Function 8000 Technology Total $302, $302, $295, $303, $287, Grand Total $12,472, $364, $12,837, $12,440, $12,403, $12,514,648.00!

8 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed FUNCTION 1000 INSTRUCTION Elementary School Regular Teachers Comp. of Teachers 1,688, ,735, ,782, Salaries as per schedule includes margin of hiring ($8,000) & educational supplements; some positions are split with RCHS; Title I Teachers Comp. of Teacher 31, , , Reading Specialists; Federal Funds Special Ed Teachers Comp. of Teachers 339, , , Salaries as per schedule Special Ed F/T Teachers Comp. of Teachers , moved from SPED teacher, Federal Funds Regular Teacher Aides Comp. of Teacher Aides 185, , , Salaries as per schedule Title I Aide Comp. of Teacher Aides 50, , , Salaries as per schedule, Federal Funds Special Ed Teacher Aides Comp. of Teacher Aides 80, , , Salaries as per schedule Special Ed. F/T Aides Comp. of Teacher Aides 37, , , Salaries as per schedule, Federal Funds Regular Comp. of Sub. Teachers 38, , , Salaries based on current usage Special Ed Comp. of Sub. Teachers 8, , , Salaries based on current usage Regular RCES Supplements 20, , , Supplements include: Remedial Summer School 9,037.00; Remedial After School Program-Spring- 3,000.00; curriculum writing supplements 1,000.00; Substitute teacher training ; Supplemental duty stipends 12, Regular FICA 141, , , Refer to comp. lines for related fringe benefits as per contracted salaries, (moved 5,640 to salaries) Title I FICA 5, , , As per contracted salaries; Federal Funding Special Ed FICA 32, , , As per contracted salaries Special Ed. F/T FICA 6, , , As per contracted salaries, Federal Funding Regular VRS - Retirement 218, , , % as per contracted salaries Title I VRS - Retirement 9, , , % as per contracted salaries Special Ed VRS - Retirement 49, , , % as per contracted salaries Special Ed. F/T VRS - Retirement 4, , , % as per contracted salaries Regular Health Insurance 428, , , Based on current enrollment Title I Health Insurance 27, , , Federal funding Special Ed Health Insurance 76, , , Based on current enrollment Special Ed. F/T Health Insurance 15, , , Federal funding Regular Group Life Insurance 22, , , % as per contracted salaries Title I Group Life Insurance , , % as per contracted salaries Special Ed Group Life Insurance 5, , , % as per contracted salaries Special Ed. F/T Group Life Insurance Federal funding Worker's Compensation Premium 17, , , Based on current fees

9 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Special Ed Professional Services & Fees 2, , , OT/PT Contracted Services Special Ed F/T Professional Services & Fees 25, , , Special Ed federal funds OT/PT Services Title I Professional Services & Fees Contracted Services Federal Funding November Appropriation Preschool Handicap Grant Professional Services & Fees 3, , , Preschool Grant federal funds OT/PT Services Regular Classroom Repairs to Equipment Special Ed Repairs to Equipment Annual maintenance to Audiometer, Auditory Trainer, Telex Regular E.S. Contracted Services 18, , , Contracted lease services teacher copiers Gifted Tuition-Paid in State 1, , , Gifted Tuition Gifted Travel/Conference Registration Gifted related travel conferences & student registration fees Title I Travel/Conference Registration , November Appropriation Regular ES Materials and Supplies 45, , , Regular classroom instructional materials & supplies, after school enrichment 2, Title I Materials and Supplies 3, , November Appropriation Special Ed Materials and Supplies 3, , , Special Ed classroom instructional materials 3,600.00; Testing & speech materials Special Ed F/T Materials and Supplies 4, November Appropriation Preschool Handicap Grant Materials and Supplies , , Federal Funding Gifted Materials and Supplies 3, , , Gifted program supplies Elementary School Textbooks 37, , , Replacement textbooks, Iexcel 2, Regular Equipment - Replacement 4, , , Classroom furnishings replace student chairs/desks Regular New Equipment 2, Special Ed F/T New Equipment Federal Funding; possible November Appropriation

10 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed High School High School Regular Comp. of Teachers 1,228, ,241, ,319, Salaries as per schedule includes margin of hiring (8,000.00), some positions are split with ES are split with ES Special Ed Comp. of Teachers 261, , , Salaries as per schedule Vocational Comp. of Teachers 238, , , Salaries as per schedule Regular Aides Comp. Teacher Aides 35, , , Salaries as per schedule Special Ed Aide Comp. Teacher Aides 22, , , Salary as per schedule Regular Substitutes Comp. of Sub. Teachers 21, , , Salaries based on current usage Special Ed Substitutes Comp. of Sub. Teachers 3, , , Salaries based on current usage Vocational Substitutes Comp. of Sub. Teachers 2, , , Salaries based on current usage Regular RCHS Supplements 152, , , Supplemental duties include: 131, for coaching, team leaders, club sponsors, mentors & supplements Remedial Summer School 4,000.00; Remedial After School Program 2,000.00; substitute teacher training ; student interns 4,000.00; Curriculum writing Supplements 1,000.00; Fall SOL Prep Tutoring 4, Vocational Supplements 1, , , Skills USA Department Sponsors 4@500 (Page 37), $1800 Perkins Regular FICA 106, , , As per contracted salaries Special Ed FICA 21, , , As per contracted salaries Vocational FICA 17, , , As per contracted salaries Perkins Grant FICA As per contracted salaries Federal Funding November Appropriation Regular VRS - Retirement 142, , , % as per contracted salaries Special Ed VRS - Retirement 33, , , % as per contracted salaries Vocational VRS - Retirement 27, , , % as per contracted salaries Regular Health Insurance 272, , , Based on current enrollment Special Ed Health Insurance 58, , , Based on current enrollment Vocational Health Insurance 39, , , Based on current enrollment Regular Group Life Insurance 15, , , % as per contracted salaries Special Ed Group Life Insurance 3, , , % as per contracted salaries Vocational Group Life Insurance 2, , , % as per contracted salaries Worker's Compensation Premium 17, , , Based on current fees Classroom Contracted Services 18, , , Contracted lease services teacher copiers; 1,500 theater pianist, 500 drill writer Regular Professional Services and Fees 3, , , Required Local Match Piedmont Regional Adult GED Program Special Ed Professional Services & Fees OT/PT Contracted Services, paid from federal funds

11 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Special Ed F/T Professional Services & Fees 56, , , Special Ed federal funds OT/PT Services Perkins Grant Professional Services & Fees 1, Federal grant funded possible November appropriation Regular classroom Repairs to Equipment 1, , , Piano tuning and routine repairs 1, Special Ed Repairs to Equipment Special Education equipment repairs Vocational Repairs to Equipment 1, , , Contracted services and repairs to equipment Gifted Tuition-Paid in State 24, , , Gifted Tuition 1,760; Mountain Vista Governor's School Tuition 26, Special Ed F/T Tuition-Regional School 40, , Possible November Appropriation Fine Arts Travel All State Chorus and Honor Band Travel Expenses Vocational Travel , , T.S.A.& VICA competitions Special Ed F/T Travel 1, Federal grant funded possible November appropriation Perkins Grant Travel 5, Federal grant funded possible November appropriation High School Miscellaneous 22, , , VHSL 3,000.00; Commencement 2,000.00; NAASP HS membership ; AP Student Testing 10,000.00; Rappahannock Scholars ; PSAT Testing 1, Regular HS Materials and Supplies 32, , , Classroom instructional materials & supplies, $5000 for IA moved from contracted services, 2,000 PRIDE Special Ed Materials and Supplies 2, , , Speech forms, psychologist testing materials and classroom supplies Special Ed F/T Materials and Supplies 1, Federal grant funded possible November appropriation Vocational Materials and Supplies 31, , , Vocational materials, building materials & culinary supplies Gifted Materials and Supplies , , Gifted program supplies High School Textbooks 60, , , ,000 online resources, 10,000 textbooks Regular Equipment - Replacement 2, , , Classroom and band equipment 2, Vocational Equipment - Replacement 1, , , Vocational Dept. replacement cycle tools, culinary, etc Perkins Grant Equipment - Replacement 5, Vocational Perkins Federal Grant - No longer available Regular Classroom New Equipment 18, , , Classroom tables, chairs & equipment 3,800.00; Chorus/Band equipment 5, Special Ed F/T New Equipment Federal grant funded possible November appropriation Perkins Grant New Equipment Vocational Perkins Federal Grant, November Appropriation Vocational New Equipment 10, , , Vocational Dept. new equipment cycle VRS VRS Retiree Health Insurance Credit 62, , $67, % as per contracted salaries Retiree Retiree Health Insurance Premium 7, , , % payment for retiree health insurance (4) Function 1100 Classroom Instruction 6,838, ,998, ,083,267.40

12 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Guidance Elementary Guidance Comp. of E.S. Counselor 82, , , Salary as per schedule 1 full time counselor plus 25% aide position Guidance FICA 6, , , As per contracted salaries Guidance VRS - Retirement 9, , , % as per contracted salaries Guidance Health Insurance 7, , , Based on current enrollment Guidance Group Life Insurance , , % as per contracted salaries Guidance Materials and Supplies High School Guidance Comp. of H.S. Counselors 119, , , Salaries as per schedule Guidance FICA 8, , , As per contracted salaries Guidance VRS - Retirement 13, , , % as per contracted salaries Guidance Health Insurance 22, , , Based on current enrollment Guidance Group Life Insurance 1, , , % as per contracted salaries Guidance Conference Travel Conference travel guidance Guidance Materials and Supplies 1, , , Guidance & Student Materials Function 1210 Guidance Services 274, , ,497.81

13 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Visiting Teacher Visiting Teacher Comp of Other Instructional Staff 42, , , % position mandate salary as per schedule - Elementary School Visiting Teacher FICA 2, , , As per contracted salary Visiting Teacher VRS/Retirement 4, , , % as per contracted salaries Visiting Teacher Health Insurance 10, , , Based on current enrollment Visiting Teacher Group Life Insurance % as per contracted salaries Visiting Teacher Comp of Other Instructional Staff 18, , , % position mandate salary as per schedule - High School Visiting Teacher FICA 1, , , As per contracted salary Visiting Teacher VRS/Retirement 2, , , % as per contracted salaries Visiting Teacher Health Insurance 4, , , Based on current enrollment Visiting Teacher Group Life Insurance % as per contracted salaries Function 1220 Visiting Teacher Services 87, , , Homebound Elementary HBI Regular Comp. of Teachers , , Homebound Instruction salaries HBI Special Ed Comp. of Teachers Homebound Instruction salaries HBI Regular FICA As per salaries HBI Special Ed FICA As per salaries HBI Special Ed Professional Services and Fees Homebound Instruction contracted services High School HBI Regular Comp. of Teachers 1, , , Homebound Instruction salaries HBI Special Ed Comp. of Teachers , , Homebound Instruction salaries HBI Regular FICA As per salaries HBI Special Ed FICA As per salaries HBI Special Ed Professional Services and Fees Homebound Instruction contracted services Function 1230 Homebound Instruction 2, , ,405.00

14 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Improvement of Instruction Division Wide Professional Improvement 24, , , Division wide in-service & Professional Development Division Wide Conference Travel 1, , , Elementary School In-service Teacher Training Elementary School In-service Materials and Supplies Elementary/High School Staff Development , , Staff development High School In-service Teacher Training Tech prep local share; paid by Perkins Funds High School In-service Materials and Supplies Executive Director of SPED Comp/Other Prof. Staff 98, , , Salary as per schedule 75%-25% SPED F/T SPED Director F/T Comp/Other Prof. Staff 25, Salary as per schedule 75%-25% SPED F/T HS/ES Comp./Other Prof. Staff 9, , , HS/ES FICA - Related to Salary As per contracted salaries Executive Director of SPED FICA - Related to Salary 7, , , As per contracted salary SPED Director F/T FICA - Related to Salary 1, HS/ES VRS Retirement 1, , , % as per contracted salaries Executive Director of SPED VRS Retirement 11, , , % as per contracted salaries SPED Director F/T VRS Retirement 3, Executive Director of SPED Health Insurance 14, , , Based on current enrollment SPED Director F/T Health Insurance 3, HS/ES Group Life Insurance % as per contracted salaries Executive Director of SPED Group Life Insurance 1, , % as per contracted salaries SPED Director F/T Group Life Insurance Alternative Education GrantComp./Other Prof. Staff 6, Federal Funding November Appropriation ISAEP Grant Comp./Other Prof. Staff 2, , , ISAEP Grant ISAEP Grant FICA - Related to Salary ISAEP Grant ISAEP Grant Professional Svcs. and Fee ISAEP Grant ISAEP Grant Conference Travel ISAEP Grant ISAEP Grant Grant Related Materials & Supplies 3, , , ISAEP Grant ISAEP Grant New Equipment 1, , ISAEP Grant Title II Part A E.S. Staff Development & Staff Tuition 12, , , Per the guidelines of the federal grant Title II Part A Instructional Workshops/Conferences 7, , , Per the guidelines of the federal grant Title II Part A Materials and Supplies , , Per the guidelines of the federal grant Title II Part A H.S. Staff Development & Staff Tuition 16, , , Per the guidelines of the federal grant Title II Part A Comp Summer Curriculum 5, , , Per the guidelines of the federal grant Title II Part A FICA Per the guidelines of the federal grant Function 1310 Improvement of Instruction 228, , ,216.64

15 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Media Services Elementary School Library Comp. of Librarian E.S. 61, , , Salary as per schedule Elementary School Library Comp. of Media Aide 14, , , Salary as per schedule, Shared with Title I Elementary School Library FICA 5, , , As per contracted salaries Elementary School Library VRS - Retirement 8, , , % as per contracted salaries Elementary School Library Health Insurance 15, , , Based on current enrollment Elementary School Library Group Life Insurance , % as per contracted salaries Elementary School Library Repairs to Equipment 1, , , Summer repairs to equipment Elementary School Library Supplies 4, , , Laminating film for classrooms and library supplies Elementary School Library Library Books & Supplies 10, , , Library books and materials Elementary School Library ED TV (Local) ITV Educational Materials Elementary School Library Equipment - Replacement Cycle RCES Library replace equipment Elementary School Library New Equipment RCES Library new equipment High School Library Comp. of Librarian H.S. 49, , , Salary as per schedule High School Library Comp. of Aide 18, Aide moved to Special Ed High School Library FICA 5, , , As per contracted salaries High School Library VRS - Retirement 7, , , % as per contracted salaries High School Library Health Insurance 18, , , Based on current enrollment High School Library Group Life Insurance % as per contracted salaries High School Library Repairs to Equipment , , Summer equipment repairs High School Library Supplies Supplies for Library High School Library Library Books and Supplies 12, , , Books and library materials, distance learning materials; Follett Support data for online card catalog (Destiny) High School Library ED TV (Local) ITV educational materials High School Library Equipment - Replacement 2, , , Equipment replacement cycle Function 1320 Media Services 241, , ,116.83

16 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Office of the Principal Elementary School Comp. of Principal E.S. 85, , , Salary as per schedule Elementary School Comp. of Assistant Principal E.S. 63, , , Salary as per schedule Elementary School Comp. of Inst. Secretaries/Specialist 64, , , Salaries as per schedule ES Secretary and 50% Pupil Services Specialist Elementary School FICA 15, , , As per contracted salaries Elementary School VRS - Retirement 22, , , % as per contracted salaries Elementary School Health Insurance 32, , , Based on current enrollment Elementary School Group Life Insurance 2, , , % as per contracted salaries Elementary School Contracted Services 4, , , RCES office copier lease and maintenance service agreements Elementary School Travel Expenses & Conference Fees Conference registrations and travel, NAESP Membership Elementary School Materials and Supplies 14, , , Copy supplies, instructional supplies, paper, testing materials, Annual fee for IA Elementary School Replace Equipment 1, Replace equipment High School Comp. of Principal H.S. 94, , , Salary as per schedule High School Comp. of Asst. Principal H.S. 83, , , Salary as per schedule High School Comp. of Inst. Secretaries/Specialist 54, , , Salaries as per schedule HS Secretary and 50% Pupil Services Specialist High School FICA 16, , , As per contracted salaries High School VRS - Retirement 27, , , % as per contracted salaries High School Health Insurance 40, , , Based on current enrollment High School Group Life Insurance 2, , , % as per contracted salaries High School Equipment - Repair 2, , , Athletic equipment repairs High School Contracted Services 24, , , Athletic Officials High School Travel Expense & Conference Fees 6, , , Athletic Related Travel to include Athletic Conferences, student athletic participation High School Miscellaneous (Athletics) 9, , , Athletic Uniforms per schedule $9,500, IMPACT testing $1,200, Sports Safety Training $1, High School Materials and Supplies 17, , , Paper, Office Stationery/Forms, Testing Materials, Planners $ High School Equipment - Replacement 1, , Replace athletic equipment (moved to new equipment) High School New Equipment 3, , , New athletic equipment Function 1410 Office of the Principal 690, , , Function 1000 Instruction Total 8,363, ,485, ,621,075.83

17 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Board Services Board Services Comp. of Board Members 6, , , Salaries Board Services FICA , As per salaries Board Services Attorney's Fees 9, , , Projected cost 15,000 increase attorney's fee, 5,000 VACORP deductibles Board Services Conference Registrations/Travel 3, , , School Board Member conference registrations & travel expense Board Services Staff Appreciation 1, , , School Board and Staff Appreciation expenses Board Services Dues/Memberships 4, , , VSBA and other dues; VSBA policy service Board Services Other Expenses for Board 4, , , Advertising; Division in-service expenses and student award ceremonies; Supplies, $1000 moved to board Board Services Academic Excellence 5, Incentive for Academic Excellence 2,500 HS, 2,500 ES Function 2110 Board Services 29, , , Central Office Instructional Leader Comp. of Superintendent 126, , , Salary per contract Human Resources HR Director 9, , , As per contracted salaries Central Office Comp. of Admin. Sec. & Finance Dept. 229, , , Salaries as per schedule; Superintendent's Secretary/ Policy and School Board Clerk, Director of Finance, Asst. Finance Director & Food Service Director, C.O. Personnel FICA 27, , , As per contracted salaries C.O. Personnel VRS Retirement 38, , , As per contracted salaries C.O. Personnel Health Insurance 42, , , Based on current enrollment C.O. Personnel Group Life Insurance 3, , , % as per contracted salaries C.O. Personnel Worker's Compensation Premium Based on current bid Instructional Leader Professional Improvement , Professional improvement/memberships C.O. Travel & Conference , , Travel and conferences , 2500 EMU Cohort Central Office Office Supplies 9, , , Supplies & Software Central Office Replace Equipment 8, , , Annual lease agreement Central Office & Division copier; finance software maintenance agreement Function 2120 Executive Adm. Services 495, , , Central Office Miscellaneous 5, , , Staff recruiting and conference travel and registration fees, finger printing and criminal record checks; Required finger printing and record checks for volunteers Central Office Materials and Supplies 5, , , Central Office instructional supplies 3,200.00; Division copier supplies Function 2140 Personnel Services 11, , , High School/Elementary Audit Expense 1, , , per quote Function 2160 Fiscal Services 1, , ,900.00

18 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed Health Services Personnel Comp./Other Prof. Staff (School Nurses) 54, , , ES School Nurse & HS School Nurse Personnel FICA 3, , , As per contracted salary Personnel VRS Retirement 6, , , % as per contracted salaries Personnel Health Insurance 17, , , Based on current enrollment Personnel Group Life Insurance % as per contracted salaries Health Services Supplies 3, , , Medical Supplies for both schools Health Services New Equipment Personnel Professional Services & Fee 2, , , Special Ed Professional Services & Fee , , Special Education Physicals 1,775.00; Sp Ed Medical & Educational Evaluations 4,000.0, IEP Online 2, Elementary School Medical & Dental Supplies 1, , , Fluoride program ; blood spill materials Function 2220 Health Services 91, , , Psychological Services Special Ed F/T Comp/Other Prof. Staff 58, , , Required psychologist salary as per schedule federal funds 11 month position plus supplement; Federal Funds Special Ed. Comp/Other Prof. Staff 8, , , Psychologist salary as per schedule local contribution Psychologist FICA 5, , , As per contracted salary Psychologist VRS Retirement 7, , , % as per contracted salaries Psychologist Health Insurance 7, , , Based on current enrollment Psychologist Group Life Insurance % as per contracted salaries Function 2230 Psychological Services 88, , , Function 2000 Admin., Attend. & Health Total 718, , ,214.05

19 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed FUNCTION 3000 PUPIL TRANSPORTATION SVCS Transportation Comp. of Drivers 422, , , Salaries (Note 1 Page 25) Transportation FICA 31, , , As per contracted salaries Transportation VRS - Retirement 30, , , % as per contracted salaries Transportation Health Insurance 173, , , Based on current enrollment Transportation Group Life Insurance 3, , , % as per contracted salaries Transportation Worker's Compensation Premium 2, , , Based on current fees Special Ed. Transportation Pymts/Lieu of Transportation 4, , , >Transporting of special needs children to and from schools Transportation Fleet Insurance 18, , , Based on current bid Transportation Miscellaneous 1, , , Bus driver physicals, drug/alcohol testing, safety projects Transportation Gasoline, Diesel, Oil & Lubricants 136, , , Gasoline & diesel costs; based on usage & projected increase costs Transportation Repairs, Parts, Tires, Etc. 67, , , Bus & vehicle parts & supplies Transportation Lease Payment of Buses , , Year 3 of 6 year lease purchase 4-65 passenger buses & 1-71 passenger bus See page 22 for bus replacement schedule Transportation New Equipment 179, Function ,071, , , Transportation Comp. of Mechanics 90, , , Salaries Transportation FICA 6, , , As per contracted salaries Transportation VRS - Retirement 10, , , % as per contracted salaries Transportation Health Insurance 18, , , Based on current enrollment Transportation Group Life Insurance 1, , , % as per contracted salaries Function 3400 Vehicle Maintenance Svc. 126, , , Function 3000 Pupil Transportation Svcs. Total 1,197, ,098, ,088,226.89

20 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed FUNCTION 4000 OPERATION & MAINT. SVCS Personnel Unemployment Compensation 1, , , As per current claims Insurance Fire & Liability Insurance 16, , , Based on current fees including athletic coverage, 5,000 deductibles Retiree Retiree Health Insurance Credit 4, , , VRS enhanced credit retiree health insurance (.76% of contracted salaries) Function 4100 Management Direction 21, , , Maintenance Comp. of Custodians 210, , , Salaries including 2, for substitutes; 1, O/T salaries and 2, for hourly summer custodial services Maintenance HVAC/Technician/Maintenance Worker Financial responsibility assumed by County; Position shared with the county Maintenance FICA 14, , , As per contracted salaries Maintenance VRS - Retirement 18, , , % as per contracted salaries Maintenance Health Insurance 61, , , Based on current enrollment Maintenance Group Life Insurance 1, , , % as per contracted salaries Maintenance Worker's Compensation Premium 2, , , Based on current bid Maintenance Maint. Services/Bldgs. 141, , , Maintenance services to buildings and related items (Note 2 Page 26) Building Services Electricity 157, , , Based on current usage Building Services Fuel Oil/Propane 112, , , Based on current usage Building Services Sewer & Water 60, , , Based on current usage, $1,800 increase for 2016 (Note 2 Page 26) Building Services Postage 7, , , Central Office 4,275.00; High School 3,100.00; & Elementary School 1, Building Services Telephone 31, , , Funded in part by 11, SLC Grant revenue Maintenance Custodial Supplies 52, , , Cleaning supplies, lights, ceiling tiles, etc. Function 4200 Building Services 871, , , Grounds Services Maint. Services/Grounds 60, , , (Note 3 Page 27) Grounds Services Capital Outlay - Additional Function 4300 Grounds Services 60, , , Equipment Services Maint. Services/Equipment 21, , , (Note 3 Page 27), radios 3, Equipment Capital Outlay/Equipment Function 4400 Equipment Services 21, , , Function 4000 Operation & Maint. Svcs. Total 974, , ,966.23

21 Fund.&Project.&Cost&Center.&(ES=200,&HS=300,&CO=900,&BG=901)!Rappahannock&County&Public&School&Budget&2015J ACCOUNT DESCRIPTION Total Expenditures Budgeted Proposed FUNCTION 5000 NON-INST. OPERATIONS Food Services State Subsidy 10, , , Reduction in State Funds Food Services Federal Subsidy 163, , , Federal Funds; offset by federal revenue Food Services Equipment - Replace & Repair 8, , , RCES/RCHS Cafeteria Equipment replace and repairs Food Services Miscellaneous 35, , , Assistance with cafeteria operations, 15,000 start-up Food Services Capital Outlay - Equipment Function 5100 School Food Services 218, , , Food Services/USDA Grant Program Coordinator/USDA Grant 7, USDA Grant Program Coordinator/November Appropriation/Grant completed FY Food Services/USDA Grant Program Stipend/USDA Grant USDA Program Stipend/November Appropriation/Grant completed FY Food Services/USDA Grant FICA USDA Program Stipend/November Appropriation/Grant completed FY Food Services/USDA Grant Staff Development/USDA Grant USDA Program Stipend/November Appropriation/Grant completed FY Food Services/USDA Grant Conference/Travel/USDA Grant USDA Program Stipend/November Appropriation/Grant completed FY Food Services/USDA Grant Materials & Supplies/USDA Grant 8, USDA Program Stipend/November Appropriation/Grant completed FY Food Services/USDA Grant Replace Equipment/USDA Grant 13, USDA Program Stipend/November Appropriation/Grant completed FY14 Function 5100 USDA Grant Funding School Food Services 31, Function 5000 Non-Inst. Operations Total 250, , , FUNCTION 6000 FACILITIES Facilities Architectural/Engineering Services Facilities/Stimulus Funds Capital Improvement Facilities Capital Improvement Function 6000 Facilities FUNCTION 7000 DEBT SVC. & FUND TRANSFER Debt Service Principal - Bonds VPSA 345, , , RCHS bond 150,000.00, Facilities bond 185, Debt Service Interest - Bonds VPSA 144, , , RCHS bond , Facilities bond interest Debt Service Capitalized Lease Payments 150, , , Per supervisor's budget approval May 3, 2010 (debt schedule not available) Year 5 of 11 (FY12 1 year added due to loan payoff of stadium lights) Function 7000 Debt Service 639, , , Debt schedules (pages 23-24)