approved annual preliminary budget - harrison county … self-balancing accounts, which comprise its...
TRANSCRIPT
APPROVED ANNUAL PRELIMINARY BUDGET
FOR FISCAL YEAR ENDING JUNE 30, 2018
Dr. Mark A Manchin, Superintendent Sharon Hinkle, Treasurer
HARRISON COUNTY BOARD OF EDUCATION
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Contents
OVERVIEW .................................................................................................................................. 2
ORGANIZATION ......................................................................................................................... 2
CONTACT INFORMATION ......................................................................................................... 3
Elected Board Members .......................................................................................................... 3
Administrative Positions ............................................................................................................ 3
ACCOUNTING BASIS ................................................................................................................. 3
BUDGET PROCESS ...................................................................................................................... 4
BUDGET CALENDAR ................................................................................................................... 6
FINANCIAL SUMMARY ............................................................................................................... 7
BUDGET HIGHLIGHTS ................................................................................................................. 8
GENERAL CURRENT EXPENSE FUND .......................................................................................... 9
General Current Expense Fund - Summary of Revenue ..................................................... 9
Preliminary Computations ..................................................................................................... 11
General Current Expense – Expenditures by Function Code ........................................... 35
General Current Expense– Expenditures by Object Code ............................................... 43
EXCESS LEVY FUNDS ................................................................................................................ 52
Excess Levy Funds –Revenue ................................................................................................ 52
Excess Levy Funds – Expenditures ......................................................................................... 53
SPECIAL REVENUE FUND .......................................................................................................... 60
Summary of State Support Step 7a Projects: ...................................................................... 62
OTHER FACILITY INFORMATION .............................................................................................. 64
TAXES ........................................................................................................................................ 66
BOARD DEBT ............................................................................................................................. 73
BUDGET FORECAST .................................................................................................................. 75
STUDENT ENROLLMENT ............................................................................................................. 76
PERSONNEL ............................................................................................................................... 79
BUDGET SUMMARY ................................................................................................................. 90
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OVERVIEW One of West Virginia’s premier school districts, Harrison County Schools is the 7th largest school district in the state. There were 10,690 students enrolled as of the second month of the FY 17 school year in pre-school through 12th grade. There are thirteen elementary schools, five middle schools, five high schools, and one alternative school. The county is also host to a multi county vocational school, United Technical Center, which provides specialized vocational education to Harrison County students.
Funds from this budget are used for materials to teach students, transport them to and from school, feed them breakfast and lunch, and maintain the school buildings and grounds. In addition, the budget provides salary and benefits for its employees, substitute reimbursement, staff training and other materials and equipment. Schools are also responsible for maintaining funds, which are kept separate from the funds allocated in the annual budget document.
This document provides highlights of the FY 18 budget (July 1, 2017 through June 30, 2018). Please note that throughout the budget document FY followed by the last two digits of the ending applicable year will reference the fiscal year.
ORGANIZATION The Harrison County Board of Education (Board) is a corporation created under the authority of West Virginia Code §18-5-1 et seq. and is composed of five members nominated and elected by the voters of the county for four-year terms. The Board is responsible for the supervision and control of the county school district, subject to State statutes and the rules and regulation of the West Virginia State Board of Education.
The executive and administrative functions of Harrison County Schools are mostly traditional and are organized into line and staff relationships that define official spans of authority and communication channels. However, many cross-departmental relationships exist. The board members and top administrators are listed on the following page.
Harrison County Board of Education 445 West Main Street Clarksburg, WV 26301 Phone 304-326-7300
www.harcoboe.com
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CONTACT INFORMATION Elected Board Members BOARD MEMBER NAME TERM DATES PHONE NUMBER President, Gary Hamrick 7/1/16-6/30/20 304-326-7705 Vice President, Kristin Messenger 7/1/14-6/30/18 304-326-7706 Member, Michael Daugherty 7/1/14-6/30/18 304-326-7704 Member, Frank Devono, Jr. 7/1/14-6/30/18 304-326-7703 Member, Doug Hogue 7/1/16-6/30/20 304-623-2168
Administrative Positions EMPLOYEE NAME TITLE/POSITION PHONE
NUMBER EMAIL ADDRESS
Dr. Mark Manchin Superintendent 304-326-7345 [email protected] Dr. Donna Hage Assistant
Superintendent/ Personnel
304-326-7329 [email protected]
Anthony Fratto Assistant Superintendent/ Support Services
304-326-3390 [email protected]
Wendy Imperial (retiring 6/30/17)
Assistant Superintendent/ Curriculum
304-326-7342 [email protected]
Sharon Hinkle Treasurer/CSBO 304-326-7344 [email protected] Lola Brown Supervisor/ Federal
Programs 304-326-7396 [email protected]
Dr. Victor Fisher Supervisor/ Special Education
304-326-7360 [email protected]
Kristina Geiselhart Director, Purchasing 304-326-7343 [email protected]
David Seay Director, Child Nutrition 304-326-7322 [email protected] Kenneth Winkie Director, Safety/ Security 304-326-7377 [email protected]
ACCOUNTING BASIS The activities of the board are recorded in separate funds. Each fund is a separate set of self-balancing accounts, which comprise its assets, liabilities, fund equity, revenue, and expenditures. The following fund types are maintained: General Current Expense Fund, Excess Levy Fund, Special Revenue Fund, Capital Projects Fund, and Agency Funds. The General Current Expense and Excess Levy Funds are the main operating funds of the Board. The Special Revenue Fund accounts for all revenues attributable to state and federal grants and other revenue sources that are legally restricted to expenditure for specific purposes. The Capital Projects Fund accounts for specific capital building projects. A preliminary budget is not included for the capital projects fund since it is comprised of ongoing and board approved projects supported by School Building Authority Funds.
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This budget also does not include agency funds, which are used to account for assets that the Board holds for others in an agency capacity. These agencies include the United Technical Center, which is a multi-county vocational school and the Regional Educational Service Agency (RESA) that provides a variety of educational and technical services to schools. These budgets are created and approved by their respective governing boards, which are distinctly separate from the Harrison County Board of Education. The Harrison County Board of Education is solely responsible for the accounting processes and not budgetary matters.
BUDGET PROCESS Harrison County Schools utilizes the budget/financial process to help meet the county goals and objectives by providing funding in the areas of need that are identified throughout the budget. The budget is tied closely to the county board’s strategic plan in meeting the educational goals and objectives, particularly with the grant funds reported within the Special Revenue Fund.
All boards of education within West Virginia are required by statute to prepare annual budgets and levy rate estimates on prescribed forms and submit these for approval. Budgets are presented on the modified accrual basis of accounting for all governmental funds but do not include amounts for other post-employment benefits billed by Public Employee Insurance Agency (PEIA) beyond the retiree subsidy (pay-as-you go) amount because only the retiree subsidy amounts are required to be remitted according to WVC 5-16d-6(e). The following procedures are followed in preparing the annual budget:
1. Pursuant to State statute, the School Board is required to hold a meeting or meetings between the seventh and twenty-eighth days of March to ascertain its financial condition and to determine the amount that is to be raised from the levy of taxes for the fiscal year commencing July 1. The School Board adjourns the meeting and submits its Schedule of Proposed Levy Rates to the State Auditor’s Office for approval. The School Board then reconvenes its meeting on the third Tuesday of April to formally lay the approved levy.
2. The School Board is also required to submit its proposed budget for the subsequent year to the State Board of Education for approval by the date established in the budget calendar. The School Board is also required to hold a public hearing on the proposed budget before it is submitted for approval. The proposed budget must be made available for public inspection for at least 10 days before the public hearing is held.
Revisions to the budget are authorized only with the prior written approval of the WVDE. According to the requirements of West Virginia Code §18-9B-10 county boards of education may expend funds or incur obligations only in accordance with the approved budget and expenditure schedule, and make transfers between items of appropriation or expenditure only with the prior written approval of the State Board of
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School Finance, whose duties have been transferred to the State Board (WVDE). In addition, the U.S. Department General Administrative Regulations (EDGAR) contains requirements that local education agencies (LEAs) must follow in revising their approved budgets of federal programs.
With exception to the required salaries and fringe benefits, each department head is responsible for requesting and managing their budgets. Allocations are made based on historical expenditures, needs, and requested funds.
Each department head and other outside agencies may submit budget requests. Schools and other interested parties, such as local school improvement councils (LSICs) are also encouraged to submit budget requests through the school principal. The Superintendent and his administrative staff, and the Board of Education Members review budget requests.
There are two local board policies that address budgeting: Policy File 2101 Budget Preparation Procedures and Policy File 2102 Excess Levy Budget Planning – Staff Involvement (school allocations for excess levy funds only). Policy 2101 requires input from the board, administrative staff, teachers, service personnel and the public when formulating the budget. Policy 2102 dictates the procedures for schools to involve different representation when formulating excess levy fund expenditures at the school level.
Any changes to the proposed budget after its adoption will be processed through the normal supplement and transfer procedures established by the West Virginia Department of Education (WVDE).
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BUDGET CALENDAR DATE DESCRIPTION February 7, 2017 Special meeting to review budget information/personnel February 10, 2017 Budget requests due to Chief School Business Official
March 3, 2017 Board of Education receives certificates of valuation from the county assessor
March 21, 2017 Special board meeting to review the budget/levy 4:00 p.m. March 21, 2017 Special board meeting to review budget with Board (4:00
pm); Statutory meeting to ascertain the fiscal condition of the board and determine the amount to be raised by the levy of taxes. This session stands adjourned until the third Tuesday in April (April 18, 2017). Statutory meeting at 5:45 p.m. Regular board meeting at 6:00 p.m.
March 28, 2017 Schedule of Proposed Levy Rate to State Auditor and State Board of Education (no later than March 28, 2017)
April 4, 2017 Special board meeting to review budget 4:00 p.m.; Regular meeting to follow at 6:00 p.m.
April 8, 2017 Regular 60 day legislative session ends April 18, 2017 Reconvene March 21, 2017 meeting to officially enter all
levies, after having received approval from the state tax commissioner – 5:00 p.m. Regular meeting to follow at 5:15 p.m.
April 21, 2017 Copies of the Levy Order and Rate Sheet must be forwarded to the State Auditor and Office of School Finance
April 28, 2017 Projected release of final state aid computations May 8, 2017 Notice of budget hearing submitted to publisher to be
published May 11, 2017 and May 18, 2017 (at least 10 days prior to hearing on May 23, 2017)
May 9, 2017 Special board meeting to review budget 4:00 p.m. Regular meeting to follow.
May 23, 2017 Public hearing concerning the FY 18 budget at 5:45 p.m. The board must also formally adopt the proposed budget pending approval by the State Board (during 6:00 p.m. meeting). Proposed budget will be published after board approval, but will be available for review beginning May 11, 2017.
May 30, 2017 Each county must electronically submit its proposed budget to the State Board for approval.
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FINANCIAL SUMMARY The total FY 18 budget for all funds is estimated at $134,220,873. This includes:
General Current Expense Fund $90,370,856, consisting Local Funds $25,514,857 State Funds $59,960,999 Federal Funds $895,000 Carryover Funds $4,000,000
Excess Levy Fund $25,894,124 Special Revenue Fund $17,955,893
The Capital Project Fund is not included in the preliminary budget. These projects are re-established during the normal budget revision process after financial statements have been completed. Of the budgeted amount for FY 18, approximately 67% is allocated for the general current expense fund, 20% for the excess levy fund, and 13% is for the special revenue fund.
The FY 18 budget includes revenue funds comprised of taxes, local, state, and federal funds, and other/inter-fund transfers. Taxes and state funds make up a large portion of the general current expense fund while state and federal funds are the main funding sources for the Special Revenue Fund. Excess levy funds are all derived from tax collections. Capital improvement funds, when included, consist mostly of state grants and inter-fund transfers from the general current expense fund. Other financing sources such as indirect costs and inter-fund transfers are also included as revenue. It should be noted that some special revenue fund grants are not included in the preliminary budget. These amounts are supplemented into the budget after the preliminary budget is adopted.
In addition to salaries and benefits, general funds are used to pay for the maintenance of facilities, transportation costs, utilities, services, insurance, supplies, textbooks, and equipment. The levy fund has specific areas specified in the levy call for expenditure. Federal dollars support more targeted areas such as Child Nutrition, Title I and Special Education.
67%13%
20%
FY 18 BUDGET
General Current ExpenseFundSpecial Revenue Fund
Excess Levy Fund
Capital Projects (nopreliminary amount)
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BUDGET HIGHLIGHTS Taxes – decrease totaling $3,345,902 for general and levy funds. Excess levy
decrease was $1,693,604. State Aid and state funds – increases totaling more than $2.3 million in general
fund. Medicaid Reimbursement – decreases totaling $400,000 in general fund. Salaries and fixed costs – budget reflects personnel reduction recommendations
made during staffing. New budgeted items
o New textbook adoptions for World Languages, Agriculture, Business, Family and Consumer Science,
o New teaching supplies and related equipment o New levy facility projects o New teacher cadet training o New kitchen equipment and lunch tables o Matching funds for the Johnson Elementary SBA Project
Continuing items o Intervention programs o PRO officers o Concussion testing for students o Replacement books and consumable supplies o Software renewals o YMCA support
Board Debt, payments to include o QZAB loan payments (3) o ESG Energy lease payments (2)
Federal funding is expected to decline for several entitlement grants. The budget projects a ten percent decrease in reported entitlement grants.
OTHER BUDGET MATTERS Funding for a security guard at 445 West Main Street will be supplemented in to
the budget using other rental income or other carryover funds after July 1, 2017. This budget does not include pay raises. The Legislature has not finalized the
budget and pay raises, if approved, will be addressed through the supplement and transfer process after July 1, 2017.
Projects within the building levy funds may be prioritized and changed according to needs for the current SBA project budget.
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GENERAL CURRENT EXPENSE FUND General Current Expense Fund - Summary of Revenue The General Current Expense Fund is the operating fund (combined with the Excess Levy Fund) of the Board. The General Current Expense Fund deals with the general tax revenues and state funds allocated by the West Virginia state legislature. It also includes local and federal funds that are not obligated for specific purposes. The total general current expense fund budget for FY 18 is $90,370,856.
The total regular taxes budgeted in FY 18 is $23,014,857. This amount is established by applying the rates set by the WV Legislature to the assessed property values. Of the regular taxes levied in FY 18, $20,771,942 is deducted for the local share of the Public School Support Program (PSSP). This local share amount is subtracted from the total basic foundation allowance to determine the State’s share that is appropriated to each county. Amounts are also budgeted for prior year and supplemental tax collections for $1,300,000. Detailed information regarding taxes can be found on page 66.
Miscellaneous local revenue includes $150,000 interest earned, $30,000 building rentals, $200,000 well proceeds, $100,000 purchase card rebates, and other sources of local funds for $720,000, including e-rate rebates.
State support is evidenced by the Public School Support Program (PSSP) allocation of $34,656,556 and the state contributions for both public employee health insurance and retirement, in the amounts of $9,410,677 and $3,958,135, respectively. Also included is $11,935,631 for unfunded retirement paid on our behalf by the WVDE.
Federal reimbursement for the Reserve Officers’ Training Corps (ROTC) programs in which four of our five high schools participate is budgeted for $120,000. Indirect costs are also budgeted for $225,000.
Medicaid reimbursement for services provided in the public schools is budgeted for $550,000. The future of Medicaid reimbursements is still uncertain. We have completed an annual cost settlement that will compare the county’s computed cost based on the Random Moment Time Study (RMTS) against the Fee-for-Service billing paid. It is uncertain how this will affect the amount of funds received by the board at this time but we anticipate a lesser amount to be received for Medicaid services now and in the future.
Lastly, the beginning fund balance, which is an estimated carryover amount from FY 17, is budgeted in the amount of $4,000,000 and balances the FY 18 budget. The following chart illustrates these revenues as described in the preceding narrative.
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GENERAL FUND REVENUES
FY 14 ACTUAL
FY 15 ACTUAL
FY 16 ACTUAL
FY 17 Preliminary
Budget
FY 18 Preliminary
Budget Ad Valorem Taxes, including supplemental and prior year estimates
$23,352,137 $23,600,690 $23,761,074
$25,817,155 $24,164,857
Interstate Registration Taxes
52,533 23,063 96,663 0 0
Public Utility Tax Loss Fund
0 0 285,982 0 0
Tax Penalties and Interest
156,975 179,449 145,822 150,000 150,000
Tuition 6,800 3,900 2,100 5,000 0 Interest 208,117 101,001 141,049 100,000 150,000 Rentals 39,680 41,082 22,461 30,000 30,000 Well Proceeds 531,910 389,324 154,325 125,000 200,000 Other Gov't Rebates
68,375 77,215 78,438 70,000 100,000
Miscellaneous Local
787,974 1,029,730 782,006 770,000 720,000
School Support 36,575,021 36,922,057 35,863,939 33,746,392 34,656,556 Other Unrestricted State
5,979 34,521 4,695 0 0
Other Restricted State
1,269 290 0 0 0
WVDE- Tools For Schools Allocation
402,738 334,074 335,379 0 0
For/On Behalf State Retirement
16,785,863 16,139,097 14,901,706 14,234,925 15,893,766
PEIA 8,750,080 8,554,993 8,697,253 9,635,376 9,410,677 Unrestricted Federal 121,304 128,478 140,042 120,000 120,000 Medicaid 1,364,566 785,833 333,676 950,000 550,000 Other Restricted Federal
282 0 0 0 0
Inter-fund transfers 298,856 226,980 212,825 250,000 225,000 Disposal of property 116,973 71,467 98,682 0 0 Extraordinary Item 8,238 0 0 0 0 Beginning Balance n/a n/a n/a 4,000,000 4,000,000 TOTAL $89,635,670 $88,643,244 $86,058,117 $90,003,848 $90,370,856
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Notable items from the previous chart:
• Decline in regular levy tax revenues from prior year in the amount of $1,652,298 • Increased amounts expected in bank interest, well proceeds, and purchasing card
rebates • PEIA allocation declined by $224,699 from the prior year. • The beginning balance is included for budgetary purposes only. • The total general fund budget increased $367,008.
The Second Preliminary Computations of the Public School Support Program, distributed by the West Virginia Department of Education, are found beginning on the next page. The amount received in the PSSP is a major revenue funding source for the school district. The final PSSP computations will be released when the Legislature has approved the annual state budget. Any changes noted will be reflected in the normal budget supplement and transfer process after July 1, 2017.
0.46%
0.34%
2.27%
0.29%
0.26%
1.66%
1.03%
0.54%
1.24%
0.78%
69.75%
69.93%
68.16%
66.99%
69.42%
28.13%
28.71%
29.03%
31.47%
29.54%
0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% 70.00% 80.00%
FY 14
FY 15
FY 16
FY 17 Preliminary Budget
FY 18 Preliminary Budget
GENERAL FUND REVENUE
Local State Federal Interfund
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General Current Expense – Expenditures by Function Code
The majority of employee salaries (approx. 86%) are funded in the general current expense fund. There are approximately 882 (of 966) professional employees, including teachers, professional support staff, and administrators, and 419 (of 519) service employees funded in the general current expense fund as reported on the 2016 certified list. Salaries and benefits account for 89% of the general current expense fund and 64% of the excess levy fund. Approximately $9.67 million of salaries attributed to the general current expense fund is transferred to the excess levy fund to pay for the unfunded positions and supplemental employee pay. The remaining funds in the general current expense fund are used to pay for the maintenance of facilities, transportation costs, utilities, services, insurance, supplies, and equipment.
Instructional programs include salaries, benefits and fixed costs for regular education teachers, special education teachers and aides, vocational education teachers, kindergarten and preschool teachers and aides, substitutes, travel, and extra student ratio supplements. Also included are rental cars and repairs for driver’s education for $19,500.
As per board policy, mileage reimbursement has been set to equal the state reimbursement rate, which is currently .535 cents per mile for all employees. Travel is allocated throughout the various program accounts. All out of state travel budgets have been eliminated due to budget constraints.
A stipend of $1,000 is included for special education teachers for Medicaid billing services. Certain personal care aides also receive a stipend of $500 for Medicaid billing services. The total amount budgeted for Medicaid billing stipends is $221,768, which is included within the instruction, support service student, and transportation sections of the budget. The future of Medicaid reimbursements as they are calculated now is uncertain due to the changes being dictated by the federal Centers for Medicare and Medicaid Services (CMS).
Other instructional programs include funding for ESL (English as a Second Language), and alternative (at risk) education programs, such as the alternative school, homebound services and after school detention. The total ESL program cost is budgeted for $261,751. Not all costs that directly relate to alternative education are budgeted in the instructional programs. The total in this series is $950,149, however, other costs integral to the alternative school are budgeted in applicable support service function codes (general administration, school administration, O&M plant etc.). The costs associated with regular homebound services are budgeted for $78,615. Homebound services for special education students are provided by special education grants in the special revenue fund. After school detention for middle and high schools is budgeted in the amount of $2,800 per middle school and $5,180 per high school. In its second year, elementary after school detention is also included for $2,800 per school. The total after school detention cost is $76,300 excluding fixed costs.
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Community service programs, such as the payment of salaries/services for the energy express summer program is included for $18,128. Energy Express is an award winning summer reading and nutrition program for children living in rural and low-income communities. This is a program under the leadership of the WVU Extension Services 4-H Youth Development program.
Most Co-Curricular and Extra-Curricular expenditures are included in the Excess Levy Funds; however, the general fund includes funds for $10,000 for the use of the YMCA swimming facility for each county high school swim team. Funding for student concussion testing continues for $7,400 but is included with the excess levy funds. Total instructional is $49,143,092.
Student Support Services include salaries and benefits, supplies, substitutes, services, and travel for the attendance director, social workers, guidance counselors, and health nurses, speech therapists and psychologists. There is $15,000 budgeted for the county share of Medicaid billing services provided by the Regional Educational Service Agency (RESA). A stipend for Medicaid billing for $1,000 for speech therapists and psychologists is included with student support services. Total student support service is $5,592,105.
Instructional Staff Support Services provide administrative, technical, and logistical support to facilitate and enhance instruction, including salaries and benefits, substitute costs, supplies and travel for supervisors, curriculum coordinators and school librarians. Total instructional staff support services is $2,498,166.
General Administration Support Services provide salaries, benefits, liability insurance/deductibles, fidelity bonds, supplies, School Board Association dues, services, and travel of board members, superintendent, assistant superintendents of curriculum and facilities, and secretaries. Legal and audit fees are included in the amounts of $80,000 and $25,000, respectively.
Harrison County Board of Education Policy 3208 provides funding for 57 substitute days to attend professional meetings/conferences and 31 substitute days for service personnel to attend meetings/conferences be allocated as follows: West Virginia Education Association (WVEA) – 29 days, American Federation of Teachers (AFT) – 24 days, and Professional Educators – 4 days. Service WVEA – 3 days, West Virginia School Service Personnel Association -22 days, Service AFT 1, and West Virginia United School Service Employees – 5 days. Conference expense funds for these organizations are not included in the budget. Total general administration support service is $1,222,460.
School Administration Support Services includes funds budgeted for school principals and secretaries, substitute costs, software, and travel. Total school administration support services is $6,587,389.
Central Support Services covers the salary and benefits, supplies, travel, postage, advertising, software and hardware maintenance, and other expenditures for fiscal
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services, purchasing, warehousing, public information, personnel, and administrative technology services. Total central support service is $1,777,259.
Operations and Maintenance Support Services include salaries and benefits for the maintenance and custodial staff, and the administrator of safety/student discipline. It also includes substitute funds, contracted services, rentals, software maintenance, utilities, property insurance, flood insurance, building maintenance and custodial supplies and equipment, travel, and fire service fees. Contracted services include heating/ventilating/and air conditioning (HVAC), elevator repairs/inspections, pest control, phone maintenance, fire safety services, and lawn care.
There is $13,000 budgeted for contracted athletic field cleanup services and $250,000 budgeted for contracted grass mowing. There is a continuation of $150,000 matching funds for resource officers included for FY 18. This amount may need to be increased during the year to cover officer overtime at WI Middle and the additional costs at Liberty and United high schools. Parent notification software will continue in the approximate amount of $17,000 utilizing Step 7 funds rather than general funds. Raptor security software is also included for $12,000.
Service personnel receive numerous supplemental salaries. There is $127,237 allotted for extracurricular custodial positions for the athletic fields and $42,480 (excluding fringe benefits) for temporary summer maintenance classification supplements. Also included are supplemental salaries/benefits for the summer paint crew ($67,442), carpet and tile crew ($53,492), and summer cleaning crew ($297,175). The costs associated with the rental of school facilities to community groups, such as supplemental pay and benefits for custodians, is budgeted for $111,061. Total operations and maintenance support services is $12,872,668.
Student Transportation Support Services include salaries and benefits of all regular and special education and vocational transportation personnel, substitutes, and expenditures for fuel, oil, tires, contracted services, training, vehicle and liability insurance, crossing guards, travel, bus driver physicals, drug/alcohol screening, and transportation utility costs. In addition, applicable school bus aides are paid a stipend for $500 for Medicaid billing services. Bus trip supplemental pay is included in this series for $256,266. Bus driver training, as provided by RESA VII, is included for $25,000. Total student transportation support service is $8,366,244.
Food Service Operations are included with the Special Revenue Fund. However, expenses are charged to this program/function for rental agreements (cook wages) for $15,879. In addition, the unfunded retirement portion attributable to the child nutrition program is included in this series. The total amount for food service operation in the general fund is $386,468.
Debt Service contains $95,114 budgeted for the payment for two of the Qualified Zone Academy Bonds (QZAB). These bonds were part of the funding for Mountaineer Middle School and other miscellaneous projects previously approved by the School Building
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Authority. The third QZAB, which pays for the completion of Lincoln Middle School, is funded with facility levy funds. Total debt service is $95,114.
Transfers and Reserves include the local and state share of the child nutrition program for $1,779,891. This represents 47% of total program labor costs. Some food expenses will continue to decrease with the new warehouse storage system for USDA Commodity Foods. This has eliminated the delivery fees that are charged by our current providers for Commodity Foods. Federal reimbursements are also being maximized with the Community Eligibility Provision (CEP) from the Healthy, Hunger-Free Kids Act of 2010. The CEP allows high poverty schools to offer breakfast and lunch at no charge to all students while eliminating the traditional meal application process. This will be the third year of this successful initiative and all schools will be offered free meals for all students except for the Bridgeport feeder area (does not meet eligibility criteria). However, students in the Bridgeport area that qualify for reduced meals will receive them free as part of our CEP plan for FY 18.
Also budgeted in this series is the amount established by the PSSP to fund extracurricular trips for $11,224. Funds for professional and service staff development in the amounts of $32,247 and $10,768 respectively, are also included. These funds will all be transferred to the Special Revenue Fund for expenditure.
There is $50,000 set aside for various matching school projects that the board may select to fund. However, it should be noted that the West Virginia Department of Education Office of School Finance strongly recommends 3%-5% of the total budget be set aside as contingency funds.
Funds, if any, that exceed the estimated carryover balance of $4,000,000, which was included in this budget as a beginning balance, will be placed into the contingency line item after the annual financial statements have been completed. The additional funds may also be transferred to match the School Building Authority Project that initially was reported to be over budget. Total transfers and reserves is $1,829,891.
The total general current expense fund budget for FY 18 is $90,370,856.
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The following chart illustrates the general current expenditures by function code from the previous narrative. Expenditures are reported on the annual and monthly financial statements by function code.
Expenditures By Function- General Fund
FY 14 Actual
FY 15 Actual
FY 16 Actual
FY 17 Preliminary
Budget
FY 18 Preliminary
Budget Instruction 45,738,925 45,817,660 47,134,158 47,569,896 49,143,092 Support Svc: Student 5,063,887 5,297,722 5,287,320 5,686,282 5,592,105 Instruct Staff 2,058,571 2,361,777 2,406,653 2,329,294 2,498,166 General 1,237,954 868,298 1,134,560 1,247,882 1,222,460 School Admin 6,012,876 6,128,322 5,964,730 6,420,428 6,587,389 Central Svc 1,862,393 1,892,710 1,839,070 1,845,004 1,777,259 O& M Plant 12,482,477 12,651,947 12,782,259 12,747,272 12,872,668 Transport 8,105,300 8,120,555 8,021,485 8,492,773 8,366,244 Other Svc 21,870 41,723 21,894 25,000 0 Food Svc Oper 14,329 56,021 333,503 17,703 386,468 Community Svc 250,387 245,505 249,052 0 0 Facilities 0 122,310 50,676 427,200 0 Debt Svc 155,113 95,113 95,113 95,114 95,114 Transfers 2,372,116 2,446,929 3,927,693 3,100,000 1,829,891 TOTAL 85,376,200 86,146,592 $89,248,166 90,003,848 90,370,856
General Current Expense– Expenditures by Object Code Object codes identify the type of service or commodity obtained because of a specific expenditure. The following is a narration of the FY 18 Budget by object code with detail descriptions. A listing of object codes for budget and actual expenditure for comparative purposes follows this. Comparisons are easily made when reviewing summary object codes.
PROFESSIONAL SALARIES (Obj. 11X) - $33,763,949 $9,676,835 of professional salaries has been transferred to the levy fund for excess
staff in relation to the funding formula and salary supplementation. This balances the general fund budget to the expected revenues. The amount transferred to the levy fund represents a decrease of $1.75 million from FY 17 due to lower excess levy tax collections.
Professional salaries include reductions/additions as per approved board actions regarding personnel for FY 18 and adequate amounts for certifications changes.
~ 44 ~
Includes amounts for other supplemental pay and excess pupil pay based on historical data.
No extra funds are set aside for future positions, if added. SERVICE SALARIES (Obj. 12X) - $13,737,000 Includes reductions/additions and changes as per approved board actions
regarding personnel for FY 18 Includes supplemental/overtime increases based on historical need and
projected salary increases. PROFESSIONAL SUBSTITUTES (Obj. 13X) - $1,224,770 Includes a slight increase from the prior year based on historical expenses. The PSSP allows $858,818 for professional substitutes. The resulting difference of
$365,952 is supported by county funds. SERVICE SUBSTITUTES (Obj. 14X) - $586,140 This amount exceeds state funding for service substitutes by $308,311, which is
supported by county funds. BOARD MEMBER SALARY (Obj. 17X) - $35,000 Maximum number of meetings = 50 x 5 members’ x $160/meeting = $40,000.
Historically the maximum number of meeting has not been met; therefore, a slight decrease of budget is included.
FIXED COSTS (Obj. 2xx) – see totals for each below PEIA (group Insurance-Obj. 21X)) and OPEB amounts are based on the allocation
prepared by the WVDE totaling $9,508,559. This amount may change if PEIA makes additional changes after this budget is approved
Social security (Obj. 22X) is based on the generated needs from WVEIS calculations and amounts to satisfy other salary categories $4,376,339
Retirement (Obj. 23X) is based on the needs from the WVEIS calculations and estimated amounts needed to satisfy other salary items. This also includes retirement contributions for the unfunded liability for $11,935,631. The total amount budgeted is $16,816,467
Unemployment compensation (Obj. 25X) is based on historical data -$20,000. Please note that this varies greatly each year, depending on actual claims filed. The closure of RESA 7 after FY 18 may adversely affect this amount
Worker’s compensation (Obj. 26X) is based on the WVEIS calculations using rates similar to what is currently in place. Amounts from RESA and UTC, as well as Special Revenue Fund also will be added to this amount of $435,092
OTHER PROFESSIONAL SERVICES (Obj. 34X) - $279,500 Audit services $25,000; Legal services $80,000 (reduced by $20,000 from FY 17);
3rd Party Administration for 408B Annuities $14,000; Public Relations $3,000; Misc.
~ 45 ~
personnel needs $2,000; PRO Officers $150,000 (may need to increase during year); and Misc. transportation needs $3,000
Also includes $2,500 for employee drug testing (transportation requirement) Additional funds for a security officer at 445 West Main Street will be
supplemented when the fiscal year begins. TECHNICAL SERVICE (Obj. 35x) - $333,200 Misc. Custodial $6,000; Misc. Maintenance contracts and services $322,200; and
Misc. transportation $5,000 WATER/SEWAGE UTILITY (Obj. 41X) - $319,000 Based on historical costs and proposed increases and includes all facilities such
as schools, admin, athletic complexes, transportation terminals, and live on security
CLEANING SERVICE S (Obj. 42X) - $561,300 Disposal Service based on historical costs, $298,300 Contracted athletic field clean up at football fields, $13,000 Contracted mowing services, $250,000
REPAIRS/MAINTENANCE (Obj. 43X) - $135,000 Misc. custodial needs $19,000; Misc. maintenance needs $15,000; Misc.
transportation needs $75,000 & $8,000; DVR Service Agreements for schools $18,000
RENTALS (Obj. 44X) - $53,500 Parking lot for Norwood $4,000 Driver’s Ed Cars for high schools $19,500 and Misc. maintenance needs $20,000 YMCA pool use fee $10,000 (does not include payments from special education
for rentals) REGULAR STUDENT TRANSPORTATION SERVICES (Obj. 51X) - $5,000 Paid to parents in lieu of additional bus routes.
INSURANCE (Obj. 52X) - $737,685 Property insurance $114,000, Vehicle insurance $55,000, Liability insurance
$540,000, Fidelity Bonds $8,000, Flood insurance $5,685, Liability deductibles $15,000 – based on historical costs
Kelly Miller Building has been removed from insurance COMMUNICATIONS (Obj. 53X) - $810,000 Postage for county $30,000 – based on historical needs (continues to decrease
due to paperless initiatives)
~ 46 ~
Telephone Service $70,000; Data lines $710,000 – historical (e-rate reimbursement is considered within the revenue sources- miscellaneous local – Step 7 also has $60,000 that is in addition to this amount).
ADVERTISING (Obj. 54X) - $9,300 Legal requirements (budget/financials etc.) $3,800; Personnel $4,000;
Maintenance $1,000; Transportation $500. PRINTING/BINDING (Obj. 55X) - $0 Has been moved to Step 7 in the Special Revenue Fund.
TRAVEL (Obj. 58X) - $90,850 Decrease of $22,350 from FY 17 projections; elimination of all out of state travel
funds In County travel: Itinerant/K home visit teachers $11,000; Pre-K home
visits/itinerant $800; Attendance $2,200; Social Workers $2,000; Guidance itinerant $800; Nurses $4,000; Curriculum Coordinators $5,500; Other Curriculum $1,200; Supt office $500; Asst. Super Curriculum $1,500; Principal/Secretary $2,000; Audit staff $400; Purchasing $1,500; Personnel $600; WVEIS support $1,200; Custodial $600; Safety $1,000; ESL itinerant $5,500.
Out of County Travel: Teacher/Instruction $1,000; Attendance $1,000; Social Workers $1,000; Nursing $3,000; Curriculum Coordinators $5,500; Board Members $10,000; Superintendent $5,000; Asst. Superintendent Curriculum $3,000; Principal/Secretary $1,400; Business Office $4,300; Purchasing/Warehouse $1,800; Personnel $5,500; WVEIS support $1,200; Custodial $600; Safety $1,000; Transportation $3,000; Testing $250.
INTERAGENCY PURCHASED SERVICES (Obj. 59X) - $40,000 RESA payment for Medicaid billing services $15,000; RESA bus training $25,000;
SUPPLIES (Obj. 61X) - $885,300 Represents a decrease of $94,000 from FY 17 preliminary budget Attendance $500; Social Workers $500; Nursing $7,000; Curriculum Specialists
$2,000; Board $2,000; Superintendent Office $2,000; Asst. Superintendent Curriculum $500; School Admin $1,000; Business $2,000; Warehouse $1,000; Public Information $1,500; Personnel $1,000; Custodial office $500; Maintenance office $800; Safety/Security $7,000; and Transportation office $6,000.
Custodial Supplies for $325,000 (reflects a $25,000 decrease). Maintenance Supplies for $525,000 (reflects a $50,000 decrease).
ENERGY (Obj. 62X) - $2,399,000 Natural Gas (all facilities including schools, admin, athletic complexes,
transportation terminals, and live on security) $501,400. Decrease from prior year due to lower natural gas prices
~ 47 ~
Electricity (all facilities including schools, admin, athletic complexes, transportation terminals, and live on security) $1,897,600. This is an increase of $554,600 from the FY 17 preliminary budget based on historical needs and facility and field additions.
SOFTWARE (Obj. 65X) - $156,500 Board Docs $7,100; School Accounting $11,000; Finance/Personnel $25,000; E-
Purchasing $18,000; Public Relations $1,000; Personnel Talent Ed $5,400 (E-school Solutions will be budgeted later); Maintenance/Facilities $13,500; Security/Raptor $12,000; Transportation $63,500.
VEHICLE SUPPLIES (Obj. 66X) - $994,000 Represents a total decrease of $158,000 from FY 17 Diesel Fuel $424,000 Oils/Lubricants $43,000 Tires/Tubes $85,000 Vehicle Parts $417,000 Other Vehicle Supplies $25,000
EQUIPMENT (LESS THAN $5000) (Obj. 69X) - $25,000 Custodial $15,000; and Maintenance $10,000
OTHER OBJECTS (Obj. 81X) - $100,900 SBA dues $7,500 Fire Service Fees $80,000 CDL reimbursements $1,600 Fuel Tank Inspection Fees $1,800 Other Transportation Fees $2,300 Other Custodial Fees $6,000 Other Maintenance fees $1,200 Other Transportation fees $500
DEBT RELATED EXPENDITURES (Obj. 83X) - $95,114 2005 QZAB lease purchase payment $57,784 (completion date 5/1/19) 2008 QZAB lease purchase payment $37,330 (completion date 10/26/22) 2014 QZAB payment included with facility levy funds Energy Lease Purchase payments also are included with facility levy funds.
RESERVED FUNDS (Obj. 84X) - $50,000 Board Contingency Funds for matching projects $50,000, which represents half of
the FY 17 preliminary budget amount. MISCELLANEOUS (Obj. 89X) - $7,500 Instructional needs $5,000; Business $2,000; Transportation $500.
~ 48 ~
INTERFUND TRANSFERS (Obj. 91X) - $1,779,891 Transfer to Child Nutrition $1,725,652. This amount is significantly lower than FY 17
due to the savings created by the Community Eligibility Provision (CEP) of the Healthy, Hunger-Free Kids Act of 2010.
Transfer to Prof Staff Development $32,247 (as per WV Code) Transfer to Service Staff Development $10,768 (as per WV Code) Transfers to Instruction Trips $11,224 (as per WV Code)
The total general current expense fund budget is $90,370,856
~ 49 ~
GENERAL FUND BY OBJECT CODE
FY 14 ACTUAL
FY 15 ACTUAL
FY 16 ACTUAL
FY 17 PRELIMINARY
BUDGET
FY 18 PRELIMINARY
BUDGET NOTES
PROFESSIONAL SALARIES 29,680,511 31,244,213 32,288,819 33,263,972 33,763,949
$9,676,835 in Levy Fund; represents a total of $1.75 million less than prior
year due to lower projected tax collections.
SERVICE SALARIES 12,354,507 12,759,530 12,841,124 13,460,880 13,737,000 PROFESSIONAL SUBSTITUTE 502,141 1,083,695 1,229,430 1,218,270
1,224,770
FY 18 budget amount exceeds state allocations by $365,952
SERVICE SUBSTITUTE 450,525 497,989 534,664 701,140 586,140 FY 18 budget amount exceeds
state allocations by $308,511 PART TIME TEMP HELP 0 0 63,143 0 0 BD MEMBER SALARY 37,440 36,000 29,760 40,000 35,000 GROUP INSURANCE 8,708,638 8,497,907 9,132,514 9,635,376 9,508,559 SOCIAL SECURITY 4,111,948 4,196,863 4,209,328 4,297,068 4,376,339
RETIREMENT 17,161,390 16,470,087 15,297,565 15,138,848 16,816,467 WVDE Unfunded retirement
increased $1,773,097 in FY 18 UNEMPLOYMENT 9,341 6,456 17,759 20,000 20,000
WORKERS COMPENSATION 509,206 449,537 391,734 445,524 435,092
Additional funds are supplemented from the Special Revenue Fund
and Excess Levy Fund (also from RESA and UTC budgets)
PROFESSIONAL EDUCATOR 41,533 43,033 22,071 (4-H to levy) (4-H to levy) Now included in levy fund TECHNICAL SERVICE 511,370 320,935 271,633 313,400 279,500 OTHER TECHNICAL SERVICE 364,681 276,733 280,993 311,000 333,200 WATER/SEWAGE 235,560 279,329 280,747 309,000 319,000 CLEANING SERVICE 505,765 533,078 556,290 536,300 561,300 REPAIR/MAINTEN 129,924 96,173 145,800 135,000 135,000 RENTALS 52,272 50,790 114,169 59,300 53,500 TO CONTRACTORS 2,175 32,926 460,229 427,200 0 FY 17 budget included BHS field turf
~ 50 ~
GENERAL FUND BY OBJECT CODE
FY 14 ACTUAL
FY 15 ACTUAL
FY 16 ACTUAL
FY 17 PRELIMINARY
BUDGET
FY 18 PRELIMINARY
BUDGET NOTES PAYMENT IN LIEU OF TRANSPORT 10,191 5,610 5,301 8,000 5,000 INSURANCE 556,771 360,891 519,942 760,856 737,685 COMMUNICATIONS 1,014,407 997,419 811,900 720,000 810,000 ADVERTISING 8,162 8,922 13,878 9,000 9,300 PRINTING/BINDING 77,666 79,802 94,654 89,300 0 Moved to Step 7 Funding TUITION 344,075 0 0 0 0 TRAVEL 61,815 65,543 68,321 113,200 90,850 Eliminated out of state travel
PURCHASE SERVICE 422,317 294,404 346,061 92,000 40,000 Reduced amounts paid to RESA 7
in final year
SUPPLIES 979,052 1,034,995 1,154,966 979,300 885,300 Reductions due to efficiencies and
allocations to other funds ENERGY 2,468,127 2,387,646 2,239,175 2,056,000 2,399,000 TEXTBOOKS 48 0 0 0 0
SOFTWARE 480,448 485,148 628,256 88,200 156,500 Additional funds needed for recent
transportation software VEHICLE SUPPLIES 1,161,967 974,335 1,009,101 1,152,000 994,000
EQUIPMENT-LESS THAN $5000 34,379 32,077 5,733 335,000 25,000
FY 17 included $300,000 for new security cameras. Technology
funds will purchase cameras as necessary
EQUIPMENT-MORE THAN $5000 12,202 38,514 48,816 0 0 BUS REPLACEMENT 37,162 0 0 0 0 DUES AND FEES 90,366 81,637 89,987 86,100 100,900 JUDGEMENTS 1,500 0 0 0 0 REDEMPTION OF PRINCIPAL 155,113 95,113 95,113 95,114 95,114
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RESERVED FOR CONTINGENCY 0 0 0 100,000 50,000
Budgeting line item only – does not meet WVDE recommended
amount for contingencies MISCELLANEOUS (280,611) (117,667) 21,497 7,500 7,500 INTERFUND TRANSFERS 2,372,116 2,446,929 3,927,693 3,000,000 1,779,891
CEP efficiencies and less contingency funds
TOTAL 85,376,200 86,146,592 89,248,166 90,003,848 90,370,856
Salaries/Benefits89%
Purchased Services4%
Supplies/Equipment5% Other
2%
Budgeted Expenditures FY 18 General Fund
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EXCESS LEVY FUNDS Excess Levy Funds –Revenue On December 12, 2016, voters authorized continuation of additional levies for the FY 17 through FY 21 fiscal years in the approximate annual amount of $25,518,242.
The FY 18 excess levy proceeds are estimated to provide $25,894,124 in tax collections. This amount is determined by applying the rates that were established on December 12, 2015 to the current assessed tax values as provided by the county assessor. Although this amount exceeds the levy call, the amount projected decreased from FY 17 by $1,693,604.
Additional revenues collected beyond the levy call amount may be used for any of the stated levy call items or for the enrichment supplementation and improvement of educational services and/or facilities. These collections do not exceed 104% of prior year collections, excluding new property amounts as specified in the levy call thus eliminating the need to reduce rates. More information on taxes can be found on page 66.
FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 18 BUDGET Taxes $25,817,806 $26,440,051 $26,833,280 $27,587,728 $25,894,124
24500000
25000000
25500000
26000000
26500000
27000000
27500000
28000000
LEVY REVENUE
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Excess Levy Funds – Expenditures Excess levy funds must be accounted for by category in accordance to the levy call. In addition to this, these funds are reported by function code for financial statement reporting purposes.
The following is a narrative description of the levy call items and the specifics that are included in the FY 18 budget for each call item category. Individual school allotments for site based budgeting can be found on page 58.
Free textbooks, school and instructional equipment, technology hardware and software, and other instructional materials for all students provides free textbooks and maintains instructional and school equipment, office and other instructional materials, and technology hardware and software for all pupils, pre-kindergarten through grade 12. The following items are projected in this category for FY 18 for a total of $2,233,000:
• School Allocations $363,023 • High School Skills Acceleration (supplies) $27,756 • Accelerated Math/Reading – Elementary $80,000 • Math Workbooks – High Schools $25,500 Middle Schools $43,290 • Calculator replacements $25,000 • ELA Decodable Readers $16,000 • Handwriting books – Elementary $85,000 • Math (grades 1-2) Consumable Textbooks – Elementary $60,000 • Math Workbooks (grades K-5) – Elementary $48,000 • Replacement Textbooks (all subjects) $50,000 • Preschool Supplies/Materials $15,950 • Kindergarten Report Cards $1,500 • Option Pathway Program Supplies $5,000 • Language Translation/Screening $10,000 • World Language Materials Adoption- Secondary $158,584 • Business Instructional Materials Adoption – Secondary $120,000 • Agriculture Instructional Materials Adoption – Secondary $87,000 • Family & Consumer Science Instruction Materials Adoption $105,000 • Replacement Science Equipment – Secondary Schools $15,000 • PreACT – 11th grade and grades 3-10 interim assessments $67,395 • ELL Writing Curriculum Kits $10,320 • Furniture for Johnson Elementary (SBA project) $500,000 • Big Elm – Star reading/math, Moby Math, Gizmos $7,300 • North View – tables for classrooms $4,500 • Nutter Fort Intermediate – Accelerated Reading $6,000 • Nutter Fort Primary – Moby Max $1,295 • Salem – Accelerated Reading $4,500 • Simpson – whiteboards $1,500 • Bridgeport Middle – white board (smart boards) $1,000 • Lincoln Middle – SRA Reading/Math, Mathia, Brain Pop, Moby Max $8,100 • Lost Creek – mobile bookshelves/storage cabinets $1,000 • Robert C Byrd –Activity tables $1,600 • Set aside for math adoption $276,887
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Library books, library supplies, library technology, and audiovisual supplies and equipment provide library books, supplies, and technology and audiovisual supplies and equipment for all schools. Schools are allocated $145,000 based on student enrollment for site-based budgets.
Science supplies and equipment for classrooms and labs provides supplies and equipment for science programs in all schools in the amount of $20,000 for the elementary schools and an $80,000 total for the secondary schools. Schools are allotted $100,000 for site-based budgets based on student enrollment.
Special education provides materials and supplies for the special education program. Schools are allotted funds based on special educator teacher classifications in the total amount of $44,000 for site-based budgets.
Guidance and speech therapy provides materials and supplies for the guidance and speech therapy programs. Schools are allotted $8,000 for each based on employee assignments for a total of $16,000 for site based budgets.
Band provides materials, equipment and transportation for the school band programs. Schools are allotted $125,000 based on band enrollment for site-based budgets.
Music provides materials and supplies for the music programs. Schools are allotted $50,000 for general music, choir, and strings based on student enrollment in these programs for site-based budgets.
Theater provides materials, supplies, and equipment for the high school theater arts programs. Each high school is given $3,000 for site-based budgets. In addition, theater productions that include live music are also reimbursed $2,000. A total of $25,000 is set aside for theater per year.
Physical education provides classroom supplies for physical education. Schools are allotted $25,000 based on school enrollment for site-based budgets.
Vocational education provides the share of Harrison County in the operational support of the United Technical Center. There is $410,000 allotted for tuition payment to UTC.
Art instruction provides materials and supplies for the art instruction program. Schools are allotted a total of $42,500 for site-based budgets.
Support for extracurricular academic and athletic activities provides transportation costs for high schools at $11,000 per school plus $3/pupil, middle schools at $4,500 per school plus $3/pupil, and elementary schools at $3,000 per school plus $2/pupil. A total of $146,000 is allotted to schools for site-based budgets.
Buildings provide for maintenance, renovations, new construction, and equipment to school facilities as needed. The following is a list of projected items included in the FY 18 budget for a total of $3,500,000. These items may change or be re-prioritized to other fiscal years depending on other needs that may arise during the school year.
• Johnson - SBA matching funds $1,042,135 • Bridgeport Field restrooms (relocation due to new school) $200,000 • Big Elm Elementary - front entrance security $25,000
~ 55 ~
• Liberty HS/Wilsonburg -unit ventilators and roof top unit $350,000 • Robert C Byrd – redesign bus loop to add visitor parking and pond renovations
$65,000 • South Harrison/Big Elm/ Bridgeport HS - HVAC $35,000 • Transportation- wearing coat on bus lot and wash bay $215,000 • Washington Irving MS – masonry repairs and additional parking $175,000 • Paving at various schools $200,000 • Floor covering at various schools $100,000 • Lincoln MS QZAB payment $133,334 • ESG Phase 1 lease payment $576,600 • ESG Phase 2 lease payment $265,610 • Hite Field funds $100,000 • Contingency Funds $17,321
School buses and maintenance vehicles provide for the replacement of school buses and maintenance vehicles and the purchase of additional buses and maintenance vehicles required. The budget amount is $65,000.
Athletic facilities’ improvements, renovations, and additions to indoor and outdoor athletic facilities provide improvements, renovations and additions to indoor and outdoor athletic facilities. Each high school is allotted $60,000 for a total of $300,000 for site-based budgets.
Technology provides computers, wiring, hardware and software, furniture, personnel and training, and electronic equipment for technological enhancement of the instructional and support programs. The following is a list of technology items projected for a total of $2,200,000:
• School allocations for site based budgets $316,475 • Salaries/Benefits for Technicians/TIS etc. $851,245 • Technician Travel $30,000 • Teacher computer upgrades (math/science) $120,000 • VMWare Licensing $50,000 • Call Center $28,000 • Software application licensing $50,000 • Network backup solution $100,000 • Learning management system (LMS) $25,000 • Professional development $175,000 • Network maintenance and upgrades $115,000 • Mobile device management $50,000 • Point of sale computers (year 2 of 3) – 8 schools $8,000 • Misc. renewals/service contracts $125,000 • Business lab computer updates (combined with CTE funding) $15,000 • Distance learning lab at Middle School $98,387 • Service parts $40,000 • Technology Opportunity Centers (TOC) labs – includes new BOE $25,000 • Student devices $150,000 • Includes Step 7 Carryover to balance projects ($172,107)
~ 56 ~
Duplication services and supplies provide duplication machinery and supplies at approximately $15 per student in grades Pre-K-12. There is $167,400 allotted to the schools based on school enrollment for this item.
Student accident insurance provides student accident insurance for all students enrolled in Harrison County Schools. Student Accident Insurance is budgeted for $35,000.
Middle school athletic supplies and equipment provides supplemental supplies and equipment for the middle school athletic programs. Each middle school is allotted $5,000 for a total of $25,000 for site based school budgets.
Free admission to regular county sporting events provides funds to permit all middle and high school students enrolled in Harrison County Schools and all elementary students enrolled in Harrison County Schools that are accompanied by an adult free admission to all regular county sporting events with proper student identification. It also provides all Harrison County School employees free admission to all regular county sporting events with proper employee identification, and continues to provide all Harrison County residents 60 years and older free admission to all regular county sporting events in Harrison County with a school issued pass. Each middle and high school is allotted funds based on enrollment to offset the loss of athletic gate proceeds for a total of $230,000.
Public library and 4-H support provides funds for the county public libraries for $200,000 annually. It also provides funds for the county 4-H program in the approximate amount of $50,000 annually.
Supplementation of the budget provides for the supplementation of the current operating budget of the Harrison County Board of Education to permit salary supplementation and benefits for all personnel employed by the Board. It also provides staff, if necessary to address enrollment increases, and/or reduced teacher/student ratio. There is a projected total of $15,760,224 that provides the following: salary supplementation, funding positions in excess of the state aid formula, medical allotment pay, incentive pay, dental and optical insurance, extra-curricular pay and all relevant benefit costs (social security, retirement and worker’s compensation).
The total projected amount of the excess levy fund is $25,894,124.
~ 57 ~
The following is comparative chart of the excess levy call items. Please note that encumbrance amounts are not included in the actual expenditure amounts listed. All levy call items that are not expended during the fiscal year are carried forward to the following year for expenditure. It should be noted that FY 17 begins a new five-year levy.
Category FY 14 Yr. 3 of 5
FY 15 Yr. 4 of 5
FY 16 Yr. 5 of 5
FY 17 Budget Yr. 1 of 5
FY 18 Budget – Yr. 2 of 5
Texts/supplies $1,858,610 $2,308,605 $2,269,142 $2,233,000 $2,233,000 Library 100,222 120,676 104,072 145,000 145,000 Science 63,970 72,881 71,926 100,000 100,000 Special Ed 26,744 36,961 36,311 44,000 44,000 Guidance/Speech 12,603 10,505 13,948 16,000 16,000 Band 93,600 100,031 104,059 125,000 125,000 Music/Theater 72,785 47,159 79,623 85,000 85,000 Physical Education 18,331 27,634 18,218 25,000 25,000 Vocational Ed 377,415 433,224 340,832 410,000 410,000 Art 36,234 37,521 34,693 42,500 42,500 Extracurricular 149,750 131,975 135,094 146,000 146,000 Facilities 3,899,226 4,543,712 3,755,005 3,500,000 3,500,000 Vehicles 166,088 51,776 119,991 65,000 65,000 Athletic Facilities 221,071 255,986 494,327 300,000 300,000 Technology 1,917,062 1,949,956 1,743,040 2,200,000 2,200,000 Duplication 152,041 159,050 156,708 167,400 167,400 Accident Insur. 36,021 36,021 36,228 35,000 35,000 MS Athletics 5,295 32,395 9,509 25,000 25,000 Sports Admission 170,854 165,000 165,000 230,000 230,000 Library/4-H n/a n/a n/a 250,000 250,000 Salaries/Benefits 17,816,347 16,824,650 15,529,565 17,443,828 15,750,224 TOTAL $27,194,269 $27,345,717 $25,217,290 $27,587,728 $25,894,124
*Expenditures in excess of levy proceeds collected for the year were deducted from salary supplementation/benefits category. The total reflects the actual amount received or the projected budget amount rather than the levy call amount.
+Band, music, and theater each received an additional allotment of $20,000 (above stated levy call amount) for expenditure in FY 14.
A detailed analysis of each levy call category allocated to the schools is as follows:
~ 58 ~
Teaching Supplies Library Science Sp Ed
Guid/Sp Ther Band Theater Music
Adamston* $8,850 $4,555 $1,118 $2,822 $644 $1,175 $613 Big Elm $21,270 $6,738 $2,688 $2,569 $1,340 $1,520 $655 Johnson $16,740 $5,942 $2,115 $1,485 $992 $1,589 $1,382 Lost Creek $5,520 $3,970 $697 $594 $348 $876 $615 Lumberport El $8,700 $4,529 $1,099 $1,485 $644 $1,451 $575 North View* $10,440 $4,835 $1,319 $1,782 $348 $1,359 $643 Norwood $10,740 $4,887 $1,357 $1,188 $644 $1,382 $1,347 Nutter Fort Pri $19,080 $6,353 $2,411 $2,376 $1,340 $0 $290 Nutter Fort Inter $16,140 $5,836 $2,039 $2,079 $644 $2,049 $1,641 Salem Elem $8,160 $4,434 $1,031 $1,782 $874 $1,175 $639 Simpson $13,440 $5,362 $1,698 $891 $644 $968 $1,380 West Milford $12,780 $5,246 $1,615 $1,485 $644 $1,451 $635 Wilsonburg $6,420 $4,128 $811 $891 $466 $1,244 $645
Bridgeport Mid $24,680 $7,321 $9,226 $1,485 $296 $7,927 $4,131 Lincoln Mid $15,752 $6,467 $6,853 $2,079 $296 $10,739 $1,830 S Harrison Mid $10,004 $5,360 $3,778 $891 $296 $5,518 $1,878 WI Middle $21,592 $7,042 $8,450 $2,525 $1,088 $8,371 $4,141 Mountaineer Mid $13,380 $6,351 $6,531 $2,525 $296 $10,332 $1,950
Bridgeport High $26,205 $9,971 $11,029 $1,782 $593 $13,308 $5,000 $5,922 Liberty High $22,530 $8,821 $7,835 $2,970 $593 $14,122 $5,000 $3,850 Lincoln High $22,060 $8,963 $8,230 $2,079 $593 $15,676 $5,000 $3,850 S Harrison High $16,630 $7,935 $5,374 $1,485 $296 $8,128 $5,000 $3,976 RCB High $28,400 $9,954 $10,983 $2,673 $745 $14,640 $5,000 $7,412
United/Evol HS $3,510 $0 $1,713 $594 $296 $0 $0 $0 Misc./Other $1,869,977 $0 $0 $1,485 $1,040 $0 $10,000 $0
Total $2,233,000 $145,000 $100,000 $44,000 $16,000 $125,000 $35,000 $50,000
~ 59 ~
Phy Ed Art Ex Curr Technology Duplication Ath Games MS Ath/ HS
Fac Grand total Adamston* $687 $713 $3,490 $9,375 $4,688 n/a n/a $38,730 Big Elm $1,651 $2,177 $4,318 $19,725 $10,898 n/a n/a $75,549 Johnson $1,299 $1,357 $4,016 $15,950 $8,633 n/a n/a $61,500 Lost Creek $428 $441 $3,268 $6,600 $3,023 n/a n/a $26,380 Lumberport El $675 $701 $3,480 $9,250 $4,613 n/a n/a $37,202 North View* $810 $843 $3,596 $10,700 $5,483 n/a n/a $42,158 Norwood $833 $867 $3,616 $10,950 $5,633 n/a n/a $43,444 Nutter Fort Pri $1,481 $1,998 $4,172 $17,900 $9,803 n/a n/a $67,204 Nutter Fort Inter $1,252 $1,758 $3,976 $15,450 $8,333 n/a n/a $61,197 Salem Elem $633 $656 $3,444 $8,800 $4,343 n/a n/a $35,971 Simpson $1,043 $1,088 $3,796 $13,200 $6,983 n/a n/a $50,493 West Milford $992 $1,034 $3,752 $12,650 $6,653 n/a n/a $48,937 Wilsonburg $498 $514 $3,328 $7,350 $3,473 n/a n/a $29,768 Bridgeport Mid $1,467 $2,009 $6,410 $17,750 $9,713 $12,800 $5,000 $110,215 Lincoln Mid $1,089 $1,612 $5,924 $13,700 $7,283 $9,360 $5,000 $87,984 S Harrison Mid $601 $1,097 $5,294 $8,450 $4,133 $5,160 $5,000 $57,460 WI Middle $1,343 $1,879 $6,251 $16,425 $8,918 $11,540 $5,000 $104,565 Mountaineer Mid $1,038 $1,558 $5,858 $13,150 $6,953 $8,920 $5,000 $83,842 Bridgeport High $1,755 $4,303 $13,809 $20,825 $11,561 $46,286 $60,000 $232,349 Liberty High $1,245 $4,449 $13,155 $15,375 $8,288 $32,855 $60,000 $201,088 Lincoln High $1,308 $3,928 $13,236 $16,050 $8,693 $34,502 $60,000 $204,168 S Harrison High $854 $3,203 $12,651 $11,175 $5,768 $22,607 $60,000 $165,082 RCB High $1,746 $4,028 $13,800 $20,750 $11,513 $45,970 $60,000 $237,614 United/Evol HS $272 $287 $1,360 $4,925 $2,018 $0 $0 $14,975 Misc./Other $0 $0 $0 $1,883,525 $0 $0 $0 $3,766,027 Total $25,000 $42,500 $146,000 $2,200,000 $167,400 $230,000 $325,000 $5,883,900
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SPECIAL REVENUE FUND The Special Revenue Fund is part of the Board’s operating fund and accounts for all revenues attributable to state and federal grants and other revenue sources that are legally restricted to expenditure for specific purposes. Only the major grants and those specified by the West Virginia Department of Education (WVDE) are included in the preliminary budget amounts.
The grants included within the preliminary budget for the Special Revenue Fund are listed below. Most funds are budgeted as reserved funds and will be adjusted via budget supplement/ transfer after the grant budget has been approved by the WVDE. All other grants not included in the preliminary budget amount will be supplemented into the budget during the fiscal year as they are approved by the WVDE.
Description of Major Grants FY 17 Budget FY 18 Budget Step 7 Instructional (State Aid) 1,748,891 1,747,017 State Aid for Exceptional Children 214,582 193,124 Professional Staff Development 32,560 32,247 Service Staff Development 10,899 10,768 Bus Replacement 529,519 606,757 Faculty Senate 164,226 163,284 Academic Classroom Trips 10,890 11,224 Advanced Placement 21,380 21,825 22nd Century Technology 777,288 776,412 English Second Language – State Funds 4,673 4,673 Alternative Education 191,321 173,992 Title II 691,388 621,169 Title I 3,471,879 3,124,307 IDEA Part B 2,641,786 2,377,607 IDEA Part B Preschool 103,422 93,080 Title III (ESL) 38,314 34,482 Vocational Education – Carl Perkins 129,136 123,900 Child Nutrition 7,243,816 7,840,025 TOTAL SPECIAL REVENUE FUNDS $18,025,970 $17,955,893
Special Revenue Fund Revenue Summary Description Actual
Revenue FY 14
Actual Revenue
FY 15
Actual Revenue
FY 16
Budget FY 17
Budget FY 18
Local Sources $1,949,807 $1,184,184 $1,533,446 $633,842 $346,831 State Sources 3,403,826 3,888,339 3,859,772 3,651,880 3,717,084 Federal Sources 10,029,990 11,321,034 12,295,027
11,681,754
12,112,087
Transfers 2,419,498 2,084,989 2,330,826 2,058,494 1,779,891 Total $ 17,803,121 $18,478,546 $20,019,071 $18,025,970 $17,955,893
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*Please note that the actual amounts include all grant revenues and accrued amounts for financial reporting purposes. Budget amounts reflect only those projects as listed below.
Special Revenue expenditures are not as detailed in this document since current budgets have not been developed and the majority of grants funds are held in reserve until the budgets are adopted and approved by the WVDE during the school year. The Board will approve these budgets during the normal budget supplement and transfer process. The chart below illustrates total expenditures in the Special Revenue Fund.
Special Revenue Fund Expenditure Summary Description Actual
Expenditures FY 14
Actual Expenditures
FY 15
Actual Expenditures
FY 16 Salaries $7,394,280 $7,645,845 $7,634,769 Benefits 2,302,870 2,377,818 2,501,958 Purchased Prof/Tech. Svc 538,828 486,537 468,787 Purchased Property Svc 208,840 154,013 1,160,630 Other Purchased Svc. 1,183,512 1,124,249 978,980 Supplies 4,744,909 5,888,507 6,374,960 Property 888,792 792,061 504,895 Other/Reserved 25,147 49,347 69,403 Transfers 337,605 267,229 470,958 Total $17,624,783 $18,785,606 $20,165,340
10.95% 6.41% 7.66% 3.52% 1.93%
19.12% 21.04% 19.28% 20.26% 20.70%
56.34% 61.27% 61.42% 64.81% 67.45%
13.59% 11.28% 11.64% 11.42% 9.91%
0%10%20%30%40%50%60%70%80%90%
100%
FY 14 FY 15 FY 16 PreliminaryBudget FY 17
PreliminaryBudget FY 18
SPECIAL REVENUE FUND - REVENUE COMPARISONS
Local Funds State Sources Federal Sources Transfers
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Summary of State Support Step 7a Projects: Step 7a of the PSSP provides an allowance to each school district for the improvement of instructional programs. These funds are to be used to improve the instructional programs in accordance to a plan developed by each county board and submitted to the State Board for approval. The Board approved this plan on April 18, 2017.
Step 7 Summary FY 17 FY 18
Network Engineer (one position) 93,325 95,425
School Leadership - School Leadership Teams are used to create focused and coherent school-wide strategies to enhance student learning. They gather and analyze school-wide data, including achievement, climate and satisfaction data. They assist the principal in making decisions to govern the school through shared decision making to ensure focus on learning and continuous improvement. The SLT monitors the effectiveness of their school's strategic plan.
25,000
Also using Step 7
carryover funds to
support cost of this
program
50,000
Intervention Support – Interventionists on both the elementary and middle school level work with academically at-risk students. They provide data-driven Tier 2 and Tier 3 skill instruction in both math and ELA. They have the ability to work either one-on-one or in small groups with students to increase their academic achievement. This project provides the funding to pay RESA VII for interventionists to work with students.
37,500
37,500
Fairs and Festivals - This project is continuing in nature and provides for the extension of learning beyond the classroom setting. This project provides for programs, such as, spelling bees, math field day, education fairs, and Youth and Government projects.
25,000 30,000
Advanced Education - This allocation will provide the necessary funds for the advanced educational programs, college courses, and intern programs.
250,000 250,000
Volunteers - Harrison County Schools has initiated a school volunteer program. This program is available to parents, grandparents, retired teachers or any individual who has an interest in assisting the school system and who has the demonstrated aptitude for such work to be performed. Volunteers assist teachers to achieve objectives by working with individual students or small groups to help them achieve the skill levels of the class as a whole. The volunteer never replaces professional staff, but rather allows a teacher to enrich and extend the educational program or provides another adult to work individually with children who need special attention.
1,500 1,500
~ 63 ~
Step 7 Summary continued FY 17 FY 18
Printing - This project will provide contracted printing services to the individual schools for necessary instructional handouts and other necessary materials.
25,000 70,000
WVEIS Support - This project will help defray the costs of the necessary supplies, equipment, and phone lines needed to operate using the WVEIS statewide operating system.
60,000 60,000
Professional Development – Partnership program with higher education to provide site based embedded professional development initiatives and projects.
n/a 18,000
Textbook Adoption - This will include the necessary funds to provide adoption materials and textbooks music, band, choir, arts and acuity.
350,000
n/a
Teacher Cadet Training – Fairmont State University will provide teacher training for our five high schools. Students will receive dual credit and we hope to have more students develop an interest in the teaching field.
n/a $28,000
Multi-Cultural Activities - Multicultural education is required by WVDE policy. Global competence is the knowledge, skills, and dispositions, which focus on students' understanding and effective participation in their world, as well as issue of global significance that encourage multicultural understanding. This money supports activities that meet this WVDE policy goal.
15,000 5,000
TV Studio - This project will provide the necessary supplies and equipment to allow students to use the studio located at Robert C Byrd high school for filming and other related projects. This project will also provide the necessary supplies, equipment, and furniture to enhance the distance learning projects that have been established in the county.
10,000 10,000
Pre-K Collaborative - State Board Policy 2525 requires a minimum of 50% of Pre-K classrooms be collaborative with community partners, including childcare and Head Start. This is the anticipated cost services provided as well as materials and supplies for this educational collaborative.
585,000
Includes additional facility and increased
reimbursement
550,000
Teaching Supplies - This plan will provide for the necessary teaching supplies and materials for the students in Harrison County.
214,066 470,132
~ 64 ~
Step 7 Summary continued FY 17 FY 18
Middle School Summer Academy - The 7th and 8th graders who have not completed necessary skills to be successful to enter the 9th grade will be given an opportunity to attend summer school. This project will provide the necessary personnel and related costs for this program.
25,000 30,000
Credit Recovery - This is funding to provide assistance to students who have failed one or more high school courses. This will aid them in recovering credits and allow them to complete in their co-hort group. This will fund personnel and related costs of this program.
12,500
Also using carryover
Step 7 funds
21,460
At Risk Screening - This will provide funding for a screening process for students who are having problems adjusting to situations at home and school that prevent them from leaning and causes classroom interruptions. This screening will take place at an outside agency to determine the nature of the problem and propose solutions to help the student learn.
20,000 20,000
TOTAL STEP 7 FUNDS $1,748,891 $1,747,017
OTHER FACILITY INFORMATION The Harrison County Comprehensive Educational Facilities Plan is intended to serve the county school system in making decisions related to school facilities over the next ten-year period.
A countywide planning committee representing a broad-based section of communities, parents, businesses, and educational professionals developed the CEFP. This plan was developed using a collection of demographic information, historic and projected enrollments, school facility evaluations, and other pertinent data.
The CEFP plan document was originally approved by the Harrison County Board of Education on April 16, 2010 and has been amended several times. The purpose of this plan is to prioritize many projects. The Comprehensive Educational Facility Plan (CEFP) for 2010-2020 calls for several replacement schools and numerous facility upgrades/repairs. Most of these projects require substantial funding and will probably necessitate the passage of a school bond for completion. Bond funds, which would be obtained by a majority of voters during a special election, may be necessary for funding new schools. There are also funds available for “NEEDS” projects through the School Building Authority.
~ 65 ~
PRIORITY PROJECTS WITHIN THE CEFP 2010-2020
1. New Lumberport Middle School – placed in bond call of May 14, 2011 and placed in the January 21, 2012 bond call (both were defeated by the voters). A SBA NEEDS Project was approved in 2014 and construction of a new facility has been completed through the design-build delivery method.
SBA Funding $8,197,000 FY 13 Local allocation $ 996,000 FY 14 Local allocation $3,000,000 FY 15 Local allocation $1,321,000 FY 14/15 QZAB allocation $2,000,000 (15-year payback period) Change Order-Tennis $167,500 TOTAL BUDGET $15,681,500
2. Johnson Elementary School Renovations – SBA NEEDS Project has been approved in 2015 and bids were advertised in April 2017. (Budget = SBA $10,678,000; County $6,000,000; Other $100,000).
3. Bridgeport High School Renovation 4. New Norwood Elementary School 5. New Lost Creek Elementary School –placed in bond call of May 14, 2011 and
placed in the January 21, 2012 bond call (both were defeated by the voters). No further action has been taken.
6. Improvements to Adamston, North View, and Wilsonburg Elementary Schools. 7. Washington Irving Middle School Renovations.
Larger maintenance projects continue to be prioritized and placed into the budget for consideration using excess levy funds.
The board entered into a second lease purchase agreement with Energy Systems Group, LLC (ESG) to construct and install energy related upgrades at several schools. The following improvements will be part of this new ESG lease purchase agreement. More information regarding board debt can be found on page 73.
Interior Lighting Updates New County Office – 445 West Main Street Exterior Lighting Updates Lincoln HS, Washington Irving Middle, Robert C Byrd HS,
Bridgeport MS, Liberty HS, Wilsonburg ES, Bridgeport HS, South Harrison MS, Lost Creek ES, North View ES, Norwood ES, Salem ES, Simpson ES, South Harrison HS, West Milford ES, and United HS
Water Conservation Lincoln HS, Bridgeport MS, N Fort ES, Liberty HS, Wilsonburg ES, Bridgeport HS, South Harrison MS, Norwood ES, Salem ES, Simpson ES, West Milford ES, and Bridgeport ES.
HVAC Replacement/Controls Lincoln HS air handling units Cooling Tower Replacement Robert C Byrd HS Boiler Replacement/Controls Washington Irving MS
~ 66 ~
TAXES County officials and officials of several State government agencies administer West Virginia property taxes. Although the Department of Tax and Revenue plays a major role in the administration of this tax, less than one-half of one percent of the property tax collected goes to State government. The primary beneficiaries of the property tax are county boards of education.
West Virginia law defines the following classes of property for tax purposes:
Class I
• All tangible personal property used exclusively in agriculture, including horticulture and grazing;
• All products of agriculture, including livestock, while owned by the producer, and
• All notes, bonds, bills, and accounts receivable, stocks and any other intangible personal property
Class II
• All property owned, used and occupied by the owner exclusively for residential purposes, and
• All farms, including land used for horticulture and grazing, which are occupied and cultivated by their owners or bona fide tenants
Class III All real and personal property situated outside of municipalities, exclusive of Classes I and II
Class IV All real and personal property situated inside of municipalities, exclusive of Classes I and II
$2,700,000,000$2,900,000,000$3,100,000,000$3,300,000,000$3,500,000,000$3,700,000,000$3,900,000,000$4,100,000,000$4,300,000,000$4,500,000,000
FY 13 FY 14 FY 15 FY 16 FY 17 FY 18
HARRISON COUNTY TOTAL ASSESSED PROPERTY VALUES
Assessed PropertyValues
~ 67 ~
ASSESSED PROPERTY VALUES HISTORY
Assessed Values
FY 14 FY 15 FY 16 FY 17 FY 18
Class I Property 00 00 00 00 00 Class II Property 1,198,528,596 1,239,338,982 1,272,197,998 1,328,694,076 1,376,840,902 Class III Property 1,648,915,748 1,635,887,798 1,617,271,262 1,841,054,505 1,549,818,292 Class IV Property 931,637,944 973,636,409 1,047,705,842 1,063,386,599 1,111,462,323 Total 3,779,082,288 4,003,259,319 3,937,175,102 4,233,135,180 4,038,121,517
The West Virginia Legislature establishes the current expense rates that are applied to the assessed property values. The excess levy rates were established by the voters in Harrison County on December 12, 2015 and are in effect for the period of July 2016 through June 2021. The excess levy call includes a roll-back feature to limit the increase of taxes received to 104% from the prior year using the assessed values for reduced (rolled back) levy rates, which excludes values attributable to back-tax property, homestead property, new construction and improvements, new personal, or new utilities properties. The excess levy projections exceed the original levy call by $375,882 for FY 18. These excess collections are expended in categories already included in the levy call.
Class I property includes agricultural property and intangible personal property. Class II property includes residential property and farms, Class III and IV is all real and personal property exclusive of Classes I and II.
Regular Levy Rates Excess Levy Rates
Class I 19.40 per $100 Class I 20.33 per $100
Class II 38.80 per $100 Class II 40.66 per $100
Class III and IV 77.60 per $100 Class III and IV 81.32 per $100
Tax collections for regular and the excess levy are illustrated as follows. It should be noted that the excess levy collections are $1,693,604 less than projected in FY 17 and the regular levy collections are $1,652,298 less than projected in FY 17. The Public School Support Program funding will offset most of the loss of the regular levy collections for FY 18.
~ 68 ~
EFFECT ON TAXPAYERS – REAL PROPERTY
According to the 2010 US Census, there were 31,431 housing units in Harrison County as compared to 881,917 in the State of West Virginia. The home ownership rate in Harrison County was 73.1%. The median value of owner-occupied housing units 2005-2009 was $90,200.
County Average Assessed Home Value is approximately $50,000
Current Expense (Regular) Levy Cost = $ 194/year
Excess Levy Cost = $ 203/year
Total Effect on Taxpayer for Home = $397/year
$49,379,451
$50,243,253$51,122,821
$52,254,883
$48,908,981
$47,000,000$48,000,000$49,000,000$50,000,000$51,000,000$52,000,000$53,000,000
FY 14 FY 15 FY 16 FY 17Projected
FY 18Projected
TAX COLLECTIONS
~ 69 ~
~ 70 ~
~ 71 ~
~ 72 ~
~ 73 ~
BOARD DEBT The Board has entered into four separate agreements for debt. Three of these agreements are pursuant to the provisions of federal legislation, which authorizes the issuance of qualified zone academy bonds (QZABs) to financially assist with the school board with various projects, and one is an energy savings contract as permitted by WV State Statute 18-5-9a.
• 2005 QZAB completed construction of Mountaineer Middle School. This payment is due annually for $57,783.71 from May 1, 2005 through May 1, 2019. This payment is made from the General Current Expense Fund.
2005 $1 million QZAB 5/1/18 $57,784 5/1/19 $57,784
$115,568
• 2008 QZAB included heating, ventilating, air conditioning (HVAC) equipment and South Harrison exterior restoration projects for $500,000. This payment is due annually from October 26, 2008 through October 26, 2022 for $37,329.78. This payment is made from the General Current Expense Fund.
2008 $500,000 QZAB 10/26/17 $37,330 10/26/18 $37,330 10/26/19 $37,330 10/26/20 $37,330 10/26/21 $37,330 10/26/22 $37,330
$223,980
• 2014 QZAB completed construction of the new Lincoln Middle School. This QZAB funding agreement is for $2 million and includes a 15-year lease purchase payback at 0% interest in the amount of $133,334/year. This will be paid using levy facility funds.
2014 $2 million QZAB 3/15/18 $133,334 3/15/19 $133,334 3/15/20 $133,334 3/15/21 $133,334 3/15/22 $133,334 3/15/23 $133,334 3/15/24 $133,334 3/15/25 $133,334 3/15/26 $133,334 3/15/27 $133,334 3/15/28 $133,334 3/15/29 $133,334
$1,600,008
~ 74 ~
• Energy savings, including lighting and HVAC at various schools for $5 million. This is made in monthly installments (120 payments) through November 2024 and includes an interest rate of 2.9%. This will be paid with levy facility funds.
2015 $5 million Lease Purchase (Energy)
2017-18 $576,599 2018-19 $576,599 2019-20 $576,599 2020-21 $576,599 2021-22 $576,599 2022-23 $576,599
$3,411,594
• Energy savings, including lighting and HVAC at various schools for $3,293,188. This will be a fifteen-year annual lease payment of $265,610.05 with an interest rate of 2.82%. This is paid with levy facility funds.
2017 $3,293,188 Lease Purchase (Energy)
2017-18 $265,610.05 2018-19 $265,610.05 2019-20 $265,610.05 2020-21 $265,610.05 2021-22 $265,610.05 2022-23 $265,610.05 2023-24 $265,610.05 2024-25 $265,610.05 2025-26 $265,610.05 2026-27 $265,610.05 2027-28 $265,610.05 2028-29 $265,610.05 2029-30 $265,610.05 2030-31 $265,610.05 2031-32 $265,610.05
$3,984,150.75
$0$200,000$400,000$600,000$800,000
$1,000,000$1,200,000
Debt Payments Amounts by Fiscal Year
~ 75 ~
BUDGET FORECAST The carryover fund balance of the general current expense fund, which should be of most concern to the board, consists of the unassigned fund balance plus the OPEB liability (because it is not required to be remitted to the state). This balance was formerly referred to as the unreserved fund balance. The carryover fund balance is expected to decrease or remain low in the future as major facility projects continue to be addressed without a bond for funding. Carryover funds are used to help balance the payroll expenditures in the following year and can be placed as contingency and/or matching SBA facility funds.
The WVDE recommends that 3-5% of the budget be placed into contingency. However, the Board currently has little funds for contingencies. If additional funds become available after the financial statements have been completed, it will be recommended that these funds be supplemented into the contingency line item. Due to the state’s economic climate, further cuts in state funding is possible. Concerns that the current SBA school project may need additional local funds to be completed should also be noted.
Major facility expenditures contribute to the lack of contingency funds set aside. These expenditures include significant contributions of local funds to match School Building Authority grants. In addition, the board has also used local dollars for numerous athletic complex enhancements that are not supported by SBA grant funds. The board currently maintains six separate athletic complexes in the county.
In conjunction with the carryover fund balance, the excess levy supports the employment of staff in addition to what is funded by the state. It is important that the board keep employment numbers from increasing. Currently 112 positions are funded with local/excess levy funds. If enrollment decreases in the county, the number of personnel funded by the state also decreases, which will further increase the cost of staffing in the excess levy and reduces the carryover fund balance. Reductions in Force for personnel have been avoided by using attrition and placing employees on the transfer list each year.
$8,540,453$7,951,036
$5,170,017
$2,732,578
$5,518,881
$7,391,107$6,991,166
$4,000,000
$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000
FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17
~ 76 ~
STUDENT ENROLLMENT Enrollment continues to decline in Harrison County. There was a total decrease of 146 students from FY 16 to FY 17. Student enrollment is directly correlated to funding provided by the state through the State School Support Program. Enrollment for FY 18-20 are mathematical projections based on trend analysis.
ENROLLMENT INFORMATION
FY STUDENTS 06/07 11,291 07/08 11,240 08/09 11,192 09/10 11,196 10/11 11,128 11/12 11,004 12/13 10,935 13/14 10,913 14/15 10,947 15/16 10,836 16/17 10,708 17/18 10,707 18/19 10,652 19/20 10,597
10,200
10,400
10,600
10,800
11,000
11,200
11,400
FY07
FY08
FY09
FY10
FY11
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
STUDENT ENROLLMENT
275
558
184290 328 358
448 426
214
709636
538
272
0100200300400500600700800
FY 17 ELEMENTARY SCHOOL ENROLLMENT
~ 77 ~
630
468
577
258
446
0
100
200
300
400
500
600
700
BRIDGEPORT LINCOLN WASHINGTONIRVING
SOUTH HARRISON MOUNTAINEER
FY 17 MIDDLE SCHOOL ENROLLMENT
753
535 562
367
750
117
0
100
200
300
400
500
600
700
800
BRIDGEPORT LIBERTY LINCOLN SOUTHHARRISON
ROBERT CBYRD
UNITED/TRANS
FY 17 HIGH SCHOOL ENROLLMENT
~ 78 ~
Per Pupil Expenditures Report FY 16
School Name Per Pupil County Funds Per Pupil All Funds Adamston Elementary School $6,358 $9,209 Johnson Elementary School $4,742 $6,060 Lost Creek Elementary School $6,052 $7,647 Lumberport Elementary School $5,660 $8,012 North View Elementary School $5,163 $7,516 Norwood Elementary School $5,228 $6,893 Simpson Elementary School $5,217 $6,538 West Milford Elementary School $4,970 $6,557 Wilsonburg Elementary School $6,633 $8,919 Big Elm Elementary School $4,810 $6,707 Nutter Fort Elementary School $4,758 $6,778 Salem Elementary School $5,079 $8,106
Average Elementary $5,389 $7,412 Bridgeport Middle School $5,477 $6,951 Lumberport Middle School $6,071 $7,289 Washington Irving Middle School $5,524 $7,493 South Harrison Middle School $6,872 $8,183 Mountaineer Middle School $6,691 $8,553
Average Middle $6,127 $7,694 Bridgeport High School $5,180 $6,703 Liberty High School $5,266 $7,510 Lincoln High School $5,934 $7,896 South Harrison High School $6,136 $8,098 Robert C Byrd High School $5,492 $7,393
Average High $5,602 $7,520 County Average $5,605 $7,501
Chart excludes all capital improvement expenditures.
~ 79 ~
PERSONNEL Every county board of education is required to submit annually an employment report, referred to as the certified list, which lists every regular full-time employee. The data is used to calculate each county board’s allowance under the Public School Support Program (PSSP). The PSSP provides an allowance to pay the annual state minimum salary and supplemental equity for professional educators (PE), limited to a range of 72.25-72.70/1,000 students in net enrollment or the number of PE actually employed, and a range of 65.95-66.21/1,000 students in net enrollment for professional instructional (PI) personnel. Net enrollment is the number of students enrolled in pre-kindergarten through grade twelve and special education programs in the public schools of a county, reported on a full time equivalency (FTE) basis.
The PSSP also provides support for the state minimum salary and supplemental equity for service personnel (SP), limited to a range of 44.12-45.83/1,000 students in net enrollment or the number of SP actually employed. The PSSP also provides for the county’s approximate share of contributions for social security, unemployment compensation and workers’ compensation on the salaries determined above. Salaries and benefits not included in the PSSP calculation are the county’s responsibility to fund. The PSSP can be found on page 12.
PROF SUPPORT
PROF EDUCATOR
TOTAL PROFESSIONAL
SERVICE GRAND TOTAL
FY 17 State Aid Eligible Employed
33.10 851.22 884.32 509.723 1394.043
FUNDED BY PSSP
31.02 777.98 809.00 472.838 1281.838
OVERAGE 2.08 73.24 75.32 36.885 112.205
Estimated Cost of Personnel over the Formula (including benefits)
PROFESSIONAL PERSONNEL $5,269,010
SERVICE PERSONNEL $1,718,546
SUBTOTAL COST OF PERSONNEL OVER THE FORMULA $6,987,556
PLUS POSITIONS NOT FUNDED BY FORMULA $1,661,802
TOTAL EXCESSIVE COSTS* $8,649,358
*Optimal excessive costs supported by the levy is estimated at approximately $6.5 million
~ 80 ~
HISTORY OF PERSONNEL IN EXCESS OF PSSP FORMULA
The number of employee’s in excess of the funding formula is directly related to the enrollment. If the enrollment declines, the number of employee’s exceeding the formula will increase even if there is no change in the number of employees.
Fiscal Year Professional Employees Service Employees Total
FY 18 75.32 36.885 112.205
FY 17 71.87 32.385 104.255
FY 16 61.81 22.072 88.88
FY 15 57.73 19.486 77.22
FY 14 59.07 29.635 88.71
FY 13 51.23 40.192 91.42
FY 12 33.35 22.232 55.58
FY 11 9.34 15.013 24.35
FY 10 28.34 23.657 51.70
FY 09 19.22 12.118 32.80
FY 08 26.64 17.674 44.31
•
26.64 19.2228.34
9.34
33.3551.23 59.07 57.73 61.81
71.87 75.3217.67412.118
23.657
15.013
22.232
40.192 29.63519.486
22.072
32.38536.885
0
20
40
60
80
100
120
FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18
NUMBER OF EMPLOYEES IN EXCESS OF THE FUNDING FORMULA
PROFESSIONAL SERVICE
~ 81 ~
Comparison Chart of State Allowed vs. Actual Employed FY PROF
ALLOWED PROF EMPLOYED
DIFFERENCE SERVICE ALLOWED
SERVICE EMPLOYED
DIFFERENCE
FY 18 809.00 884.32 75.32 471.37 509.723 36.885 FY 17 817.53 889.40 71.87 478.141 510.526 32.385 FY 16 826.32 888.13 61.81 485.343 507.415 22.072 FY 15 825.65 883.38 57.73 485.134 504.620 19.486 FY 14 827.78 886.85 59.07 486.120 515.755 29.635 FY 13 833.26 884.49 51.23 489.243 529.435 40.192
833.26 827.78 825.65 826.32817.53
809
884.49 886.85 883.38 888.13 889.4 884.32
800
820
840
860
880
900
FY 13 FY 14 FY 15 FY 16 FY 17 FY 18
PROFESSIONAL Employed vs Funded
Prof Funded Prof Employed
489.243 486.12 485.134 485.343 478.141 471.37
526.435515.755
504.62 507.415 510.526 509.723
400
420
440
460
480
500
520
540
FY 13 FY 14 FY 15 FY 16 FY 17 FY 18
SERVICE Employed vs Funded
Service Funded Service Employed
~ 82 ~
Estimated forecast for professional personnel:
Professional Personnel FY 14 FY 15 FY 16 FY 17 FY 18 Projected
Superintendent 1 1 1 1 1 Assistant Superintendent 3 3 3 3 2 Director/Manager (Instruct) 2 2 2 2 2 Director/Manager (Support) 6 3 3 3 4 Treasurer/CSBO 1 1 1 1 1 Child Nutrition Director 1 1 1 1 1 Principal, Elementary 13 13 13 13 13 Principal, Middle 5 5 5 5 5 Principal, High 6 6 6 6 6 Assistant Principal, Elementary 4 4 4 4 4 Assistant Principal, Middle 4 4 4 4 4 Assistant Principal, High 9 9 9 9 9 Assistant Principal, Combined n/a n/a n/a 1 1 Academic Coach 5 6 6 2 2 Curriculum Specialist 8 12 12 14 14 Technology Integration Spec 4 5 5 3 3 Librarian 19 19 18 18 18 Remedial Specialist 25 35 36 39 39 Counselor, Elementary 10 10 10 10 10 Counselor, Middle 6 6 6 6 6 Counselor, High 10 11 11 11 11 Teacher, Pre K 23 22 23 23 23 Teacher, Kindergarten 40 40 39 39 38 Teacher, Elementary 220 227 228 222 219 Teacher, Middle 145 147 145 148 143.5 Teacher, High 155 158 155 152 143 Teacher, Special Ed 124 126 128 129 128.5 Teacher, Vocational 30 25 24 28 28 ROTC Instructor 4 3 4 4 4 Speech Language Pathologist 25 24 25 24 24 Professional Accountant n/a n/a n/a 2 2 Technology Specialist 14 14 14 14 14 Psychologist 7 7 7 7 7 School Nurse 10 10 9 8 8 Attendance Officer 1 1 1 1 1 Social Worker 1 1 2 2 2 Truancy Diversion Specialist n/a n/a n/a 1 1 Physical Therapist 2 2 2 2 2 Occupational Therapist 3 3 3 3 3 Total Unduplicated headcount 946 955 965 966 947
~ 83 ~
Estimated forecast for service personnel:
SERVICE PERSONNEL FY 14 FY 15 FY 16 FY 17 FY 18 Projected
Aide/Paraprofessional/Autism Mentor/ LPN/Braille/Sign Language
151
154
153.5
159
156
Director/Coordinator 4 4 4 4 4 Secretary/Accountant/Auditor/ Clerk/ Programmer/ Inventory
56
56
58.5
57
55
Maintenance/Mechanics 33 34 34 33 33 School Bus Supervisors 2 2 2 2 2 Bus Operator 100 98 97 95 94 Cafeteria Manager/Cook 77 75 74 81 82 Custodian/Grounds man/Watchman 91 90 90.5 88 88 TOTAL UNDUPLICATED HEADCOUNT 514 513 519 519 514 TOTAL FULL TIME EQUIVALENCY 507 506 513.5 512.5 n/a TOTAL EXTENDED FULL TIME EQUIVALENCY (OVER 200 DAYS)
533.715
532.07
539.1755
537.3725
514
~ 84 ~
Professional Annual Salary Schedule 2017-18 4th Class 3rd Class 2nd Class AB AB+15 MA MA+15 MA+30 MA+45 PHD/EDD
0 32,567 33,256 33,522 34,965 35,778 37,737 38,594 39,451 40,212 41,338 1 32,895 33,584 33,850 35,512 36,365 38,325 39,182 40,038 40,799 41,925 2 33,224 33,912 34,178 36,100 36,953 38,912 39,769 40,626 41,387 42,513 3 33,552 34,240 34,506 36,688 37,540 39,500 40,357 41,213 41,974 43,100 4 34,124 34,812 35,078 37,519 38,372 40,332 41,189 42,045 42,806 43,932 5 34,452 35,140 35,406 38,107 38,960 40,919 41,776 42,633 43,394 44,520 6 34,780 35,468 35,734 38,694 39,547 41,507 42,364 43,220 43,981 45,107 7 35,108 35,797 36,062 39,282 40,135 42,094 42,951 43,808 44,569 45,695 8 35,436 36,125 36,420 39,869 40,722 42,682 43,539 44,395 45,156 46,282 9 35,764 36,453 36,817 40,457 41,310 43,269 44,126 44,983 45,744 46,870
10 36,093 36,847 37,214 41,046 41,898 43,858 44,715 45,572 46,332 47,458 11 36,421 37,242 37,611 41,633 42,486 44,446 45,302 46,159 46,920 48,046 12 36,749 37,637 38,008 42,221 43,073 45,033 45,890 46,747 47,507 48,633 13 37,077 38,032 38,405 42,808 43,661 45,621 46,477 47,334 48,095 49,221 14 37,405 38,427 38,802 43,396 44,248 46,208 47,065 47,922 48,682 49,808 15 37,733 38,822 39,199 43,983 44,836 46,796 47,652 48,509 49,270 50,396 16 38,061 39,217 39,596 44,571 45,423 47,383 48,240 49,097 49,857 50,983 17 38,416 39,613 39,993 45,158 46,011 47,971 48,828 49,684 50,445 51,571 18 38,782 40,008 40,391 45,746 46,599 48,558 49,415 50,272 51,033 52,159 19 39,148 40,403 40,788 46,333 47,186 49,146 50,003 50,859 51,620 52,746 20 40,114 41,398 41,785 47,521 48,374 50,333 51,190 52,047 52,808 53,934 21 40,481 41,793 42,182 48,108 48,961 50,921 51,778 52,634 53,395 54,521 22 40,847 42,188 42,579 48,696 49,549 51,508 52,365 53,222 53,983 55,109 23 41,213 42,583 42,976 49,284 50,136 52,096 52,953 53,809 54,570 55,696 24 41,579 42,978 43,373 49,871 50,724 52,684 53,540 54,397 55,158 56,284 25 41,945 43,373 43,770 50,459 51,311 53,271 54,128 54,985 55,745 56,871 26 42,311 43,768 44,167 51,046 51,899 53,859 54,715 55,572 56,333 57,459 27 42,677 44,163 44,564 51,634 52,486 54,446 55,303 56,160 56,920 58,046 28 43,043 44,559 44,961 52,221 53,074 55,034 55,890 56,747 57,508 58,634 29 43,409 44,954 45,359 52,809 53,661 55,621 56,478 57,335 58,095 59,221 30 43,775 45,349 45,756 53,396 54,249 56,209 57,065 57,922 58,683 59,809 31 44,142 45,744 46,153 53,984 54,837 56,796 57,653 58,510 59,270 60,396 32 44,508 46,139 46,550 54,571 55,424 57,384 58,241 59,097 59,858 60,984 33 44,874 46,534 46,947 55,159 56,012 57,971 58,828 59,685 60,446 61,572 34 45,240 46,929 47,344 55,746 56,599 58,559 59,416 60,272 61,033 62,159 35 45,606 47,324 47,741 56,334 57,187 59,146 60,003 60,860 61,621 62,747
This schedule includes the $600 increment to be paid annually to each classroom teacher who has at least 20 years of training pursuant to WV Code 18a-4-2 and $4,650 from the excess levy. Employees with national board certification will be paid an additional $4,000. The schedule does not reflect the $1,500 medical allotment supplement. 4th Class is defined as “Certificates secured by examination” and “other first grade certificates”, 3rd Class is defined by Standard normal certificates or “Third class temporary certificates, 2nd Class is defined as “Second class temporary certificates based upon the required ninety-six hours of college work”.
~ 85 ~
Service Personnel Monthly Salary Schedule 2017-18 Yrs Exp A B C D E F G H
0 2,041 2,062 2,104 2,157 2,210 2,273 2,305 2,378 1 2,073 2,095 2,136 2,189 2,243 2,306 2,337 2,411 2 2,106 2,127 2,169 2,222 2,275 2,338 2,370 2,443 3 2,138 2,160 2,202 2,255 2,308 2,371 2,403 2,476 4 2,171 2,193 2,234 2,287 2,340 2,404 2,435 2,510 5 2,204 2,225 2,267 2,320 2,373 2,436 2,468 2,542 6 2,236 2,258 2,301 2,353 2,406 2,469 2,501 2,575 7 2,270 2,290 2,333 2,385 2,438 2,502 2,533 2,608 8 2,303 2,323 2,366 2,418 2,471 2,534 2,566 2,640 9 2,335 2,356 2,399 2,452 2,504 2,567 2,598 2,673
10 2,368 2,389 2,431 2,484 2,536 2,601 2,632 2,706 11 2,401 2,422 2,464 2,517 2,569 2,633 2,665 2,738 12 2,433 2,455 2,496 2,550 2,603 2,666 2,697 2,771 13 2,466 2,487 2,529 2,582 2,635 2,698 2,730 2,804 14 2,499 2,520 2,562 2,615 2,668 2,731 2,763 2,836 15 2,531 2,553 2,594 2,647 2,700 2,764 2,795 2,869 16 2,564 2,585 2,627 2,680 2,733 2,796 2,828 2,902 17 2,596 2,618 2,661 2,713 2,766 2,829 2,861 2,935 18 2,629 2,651 2,693 2,745 2,798 2,862 2,893 2,968 19 2,663 2,683 2,726 2,778 2,831 2,894 2,926 3,000 20 2,695 2,716 2,759 2,812 2,864 2,927 2,959 3,034 21 2,728 2,748 2,791 2,844 2,896 2,960 2,991 3,068 22 2,761 2,782 2,824 2,877 2,929 2,993 3,025 3,100 23 2,793 2,815 2,857 2,910 2,963 3,027 3,059 3,134 24 2,826 2,847 2,889 2,942 2,995 3,061 3,092 3,168 25 2,859 2,880 2,922 2,975 3,029 3,093 3,126 3,200 26 2,891 2,913 2,954 3,009 3,063 3,127 3,158 3,234 27 2,924 2,945 2,987 3,041 3,095 3,159 3,192 3,267 28 2,957 2,978 3,021 3,075 3,129 3,193 3,226 3,301 29 2,989 3,012 3,054 3,107 3,162 3,227 3,258 3,335 30 3,023 3,044 3,088 3,141 3,195 3,259 3,292 3,368 31 3,056 3,078 3,122 3,175 3,229 3,293 3,326 3,401 32 3,090 3,111 3,154 3,208 3,261 3,327 3,358 3,435 33 3,124 3,144 3,188 3,242 3,295 3,359 3,392 3,468 34 3,156 3,178 3,222 3,276 3,329 3,393 3,426 3,501 35 3,190 3,212 3,254 3,308 3,361 3,427 3,459 3,535 36 3,224 3,245 3,288 3,342 3,396 3,460 3,493 3,567 37 3,256 3,279 3,322 3,376 3,430 3,494 3,526 3,601 38 3,290 3,311 3,354 3,408 3,462 3,527 3,559 3,635 39 3,324 3,345 3,388 3,442 3,496 3,560 3,593 3,667 40 3,356 3,379 3,421 3,475 3,530 3,594 3,626 3,701
A-none; B-Aide II, Cook II; C-Aide III, Custodian III, General Maintenance; D-Aide IV, Bus Operator, Cafeteria Manager, Custodian IV, Receptionist, Truck Driver; E-Accountant II, Braille/Sign Language Specialist, Bus Supervisor, Carpenter I, HVAC I, Heavy Equipment Operator, Painter I, Plumber I, Secretary I; F-Accountant III, Autism Mentor, Buyer, Carpenter II, Electrician I, LPN, Mechanic, Paraprofessional, Roofer, Secretary III; G-Chief Mechanic, Electrician II, Foreman, HVAC II, Mason, Plumber; H-Auditor, Data Processing Technician, Director/Coordinator, Executive Secretary
This schedule includes $12 for high school diploma/GED and $335 from the excess levy per month. In addition to the above schedule, employees will receive $11/month for each of the following: 12,24,36,48,60,72,84,96,108, or 120 hours of college credit or comparable training in a trade or vocational school. Employees with an associate degree, bachelor's degree, or master's degree will receive an additional $40/month for each. Employees with a BA+15 MA+15, MA+30, MA+45, and MA+60 will receive an additional $11/month for each. Employees will also receive $10/month for shift differential pay, if applicable. This schedule does not reflect the $1500 medical allotment supplement provided by the excess levy.
~ 86 ~
ADMINISTRATIVE SUPPLEMENTAL PAY SCHEDULE Base salary determined on approved certification and number of years of experience. Assistant Superintendent* $2,435/calendar month plus $10/day employment Treasurer* $1,723/calendar month plus $10,000, plus $10/day employment Supervisor* $1,321/calendar month, plus $10/day employment Director $400/calendar month, plus $5/day employment Curriculum Coordinator $358/calendar month, plus $5/day employment Professional Accountant^ $358/calendar month, plus $5/day employment Curriculum Specialist $292/calendar month, plus $5/day employment Coordinator $220/calendar month, plus $5/day employment *Administrative Council Staff Additional $30/calendar month to above amounts +Supervisor Certificate Additional $25/month for WVDE Supervisor Certificate as applicable ^Certified Public Accountant Additional $4,000/calendar year to above amount
PRINCIPAL COUNTY SUPPLEMENTAL SCHEDULE (paid in addition to state index) Base salary determined on approved certification and number of years of experience. ELEMENTARY PRINCIPAL ASSISTANT PRINCIPAL Level I 100-299 students $6,700/year n/a Level II 300-499 students $8,300/year n/a Level III 500+ students $10,200/year As approved $6,700/year MIDDLE PRINCIPAL ASSISTANT PRINCIPAL Level I 100-299 students $8,300/year $4,500/year Level II 300-499 students $10,200/year $5,300/year Level III 500+ students $12,000/year $7,200/year HIGH PRINCIPAL ASSISTANT PRINCIPAL Level I 200-500 students $12,000/year $8,200/year Level II 501-700 students $14,000/year $9,400/year Level III 701+ students $16,000/year $11,600/year Level IV 0-199 students $8,000/year n/a Student enrollment is based on previous year second month report Originally adopted 4/16/02 effective 7/1/02, revised 7/1/08.
Note that the state only pays for the above percentages to be applied to the state basic salary. HCBOE applies these rates to the actual employee salary for actual contacted days employed and the resulting difference is considered an additional county supplement.
STATE PRINCIPAL’S INDEX * Teachers Supervised Principal Rate Assistant Principal Rate 0-7 11.0% 5.50% 8-14 11.5% 5.75% 15-24 12.0% 6.00% 25-38 12.5% 6.25% 39-57 13.0% 6.50% 58-up 13.5% 6.75%
~ 87 ~
SERVICE PERSONNEL COUNTY SUPPLEMENT SCHEDULE Accountant II $1,000/year plus $15/day employment Auditor Pay grade H, $3,200/year(12 month), plus $15/day
employment Bus Supervisor $2,000/year (12 month), plus 2 additional hours per
day at current pay grade Data Processing Technician Pay grade H plus $5,500/year (12 month) Director/Coordinator Level B Pay grade H $11,000 plus 23% supplemental index* Director/Coordinator Level C Pay grade H $11,000 plus 15% supplemental index* Executive Secretary Pay grade H plus $3,000/year (12 month) plus
$15/day employment Maintenance Workers, Warehouse support staff, Mechanics and Buyers
0 years employment $.50/hour 1-year employment $1.00/hour 2 years employment $1.50/hour 3 years employment $2.10/hour
Secretary I, II, III, IIIA $500/year, plus $15/day employment *The supplemental index percentage is multiplied by appropriate pay grade level, including years of service and length of employment term to arrive at total supplement. Highest supplement paid (only) for multi classifications.
PROFESSIONAL COUNTY SUPPLEMENT SCHEDULE Base salary determined on approved certification and number of years of experience. Advance Placement Teachers $2,000/1st syllabi; $1,000/2nd syllabi; $500/3rd syllabi Attendance Director $5/day of employment Certified Occupational Therapy Assistant Two-year degree employees are paid on the 3rd class pay-grade.
Employees with a bachelor degree are paid on the 2nd class pay-grade. The supplement paid to all COTA employees is the difference between the AB degree and the 3rd class pay-grade, which varies depending upon the years of experience.
CTE Approved Outside Work Hours $35/hour up to 40 hours maximum Distance Learning Teacher $2,000 per semester/per class,
plus $100 per remote student > 25 students ($3,500 maximum)
Evening Course Instructor $1,000 per class, Plus $100 per student> 15 students ($3,500 maximum)
Guidance Counselors $400/year Lead Speech Therapist $500/year, plus $5/day employment On Line Course Instructor $1,000 per class plus $100 per student > 15 students
($3,500 maximum) Physical Therapist $14,368/year Psychologists $2,900/year – based on 240 day contract Social Worker $5/day employment Special Education Resource Teacher $270/calendar month plus $5/day employment Special Education Supervisor $1,000/year in addition to admin supplement Special Education Teacher $20/calendar month Speech Therapist $500/year Vocational Teacher (Includes Home Economics, Diversified Cooperative Training, Vocational Agriculture, Business Ed, and Technical Education)
$10/calendar month
~ 88 ~
EXTRA CURRICULAR CONTRACT PAY SCHEDULE High School Middle School Athletic Trainer $6,000, plus $150/playoff game n/a Baseball – Head $3,200, plus $150 regional/state game n/a Baseball-Assistant $2,560, plus $150/regional/state game n/a Basketball- Head $5,000, plus $150/regional/state game $3,000 Basketball- Assistant $4,000, plus $150/regional/state game $2,400 Basketball- Freshman $3,000 n/a Cheerleading- Head $4,200, plus $150/day state cheer competition,
plus $75/required post season $2,520
Cheerleading-Assistant $3,360, plus $150/day state cheer competition, plus $75/required post season
n/a
Cross Country $2,000, plus $150/day state tournament $1,080 Dance Team n/a $2,520 Football- Head $8,380, plus $150/playoff game $5,028 Football- Assistant $6,704, plus $150/playoff game $4,022 Football- Head Freshman $5,028 n/a Football- Assistant Freshman $4,022 n/a Golf $1,800, plus $150/day state tournament n/a Soccer $2,800, plus $150/day state tournament $1,680 Softball- Head $3,200, plus $150/regional/state game $1,920 Softball- Assistant $2,560, plus $150/regional/state game n/a Swimming $2,240, plus $150/day state tournament n/a Tennis $2,000, plus $150/day state tournament n/a Track- Head $3,200, plus $150/day state tournament $1,920 Track- Assistant $2,560, plus $150/day state tournament n/a Volleyball $2,300, plus $150/regional/state game $1,380 Weight Supervisor $3,000 n/a Wrestling- Head $2,885, plus $150/day state tournament $1,731 Wrestling- Assistant $2,308, plus $150/day state tournament n/a
BREAKFAST/LUNCH SUPERVISOR 15 minute per day contract $581.26/year -- $290.63/semester 30 minute per day contract $1,162.50/year -- $581.25/semester 35 minute per day contract-breakfast only $1,356.36/year -- $678.18/semester 40 minute per day contract-breakfast only $1,550.12/year -- $775.06/semester 45 minute per day contract-breakfast only $1,743.90/year -- $871.95/semester 50 minute per day contract-breakfast only $1,937.66/year -- $968.83/semester
~ 89 ~
EXTRA CURRICULAR CONTRACT PAY SCHEDULE, continued Band Director- High $10,200, plus $150/day state tournament Band Director- Middle $1,200 Band Director- Assistant High $4,050, plus $150/day state tournament Band Director- Assistant Middle $645 Regional Band Director $2,300 Orchestra Director $990 Choir Director- High $1,100 Choir Director- Middle $645 Choir Director- Elementary $507 Show Choir- High $900, plus $200/day for 5 days camp (max) Show Choir- Middle $500, plus $100/day for 5 days camp (max) Band Auxiliary Advisor $2,520 Summer Theater Coordinator $100/day, up to $500 (max) Academic Coach $800 After School Detention (ES/MS/HS) $35/hour Cooperative Education Contact $500/year, Plus $50 per student/per
semester, $2,000 maximum/year Credit Recovery (summer positions) $35/hour (maximum $3,500) Curriculum Contract Person $1,350 Department Chairperson – High Schools $775 Interventionist (after school positions) $25/hour (maximum $3,750) National Honor Society $600 Newspaper Sponsor- High $1,000 Newspaper Sponsor- Middle $600 Online Communications Contact-School Level $1,850 Play Sponsor – High School $500/per play (max 2 plays) Play Sponsor – Middle School $307/per play (max 2 plays) Play Sponsor – Elementary School $307 School Technology Contact- HS 200-549 students $1,500 School Technology Contact -HS 550-749 students $2,000 School Technology Contact - HS 750+ students $2,500 School Technology Contact -MS/ES 100-299 students $1,500 School Technology Contact -MS/ES 300-499 students $2,000 School Technology Contact -MS/ES 500+ students $2,500 Student Council $600 Team Leader- Elementary & Middle $775 Video Coordinator $5,000 Yearbook Sponsor- High $2,000 Yearbook Sponsor – Middle $800
~ 90 ~
BUDGET SUMMARY OF FUNDED REQUESTS FY 18
SCHOOL
CATE
GO
RY
Inst
ruct
iona
l
Subm
itter
DESCRIPTION OF REQUEST
APPR
OVE
D AM
OU
NT
FUNDING SOURCE Big Elm ES I Mancini Star Reading and Math 3,400 12..11111.653.231.1.100 Big Elm ES I Mancini Moby Math (web based math lessons) 1,300 12..11111.653.231.1.100 Big Elm ES I Mancini Gizmos (stem math and science) 2,600 12..11111.653.231.1.100 B-port MS I Crawford White boards for 8th grade science room 1,000 12..11111.611.303.1.100 L Creek ES I Trent Storage Cabinets 1,000 12..11111.611.210.1.100 Lincoln MS I Scott SRA Reading and Math materials 2,500 12..11111.653.304.1.100 Lincoln MS I Scott Mathia Software 3,500 12..11111.653.304.1.100 Lincoln MS I Scott Brain Pop Software 1,500 12..11111.653.304.1.100 Lincoln MS I Scott Mob Math site license 1,295 12..11111.653.304.1.100 N Fort Int I J Decker Accelerated Reading 6,000 12..11111.653.233.1.100 N Fort Pri I Gilbert Moby Math site license 1,295 12..11111.653.232.1.100 N View ES I Veltri Two kidney shaped tables for guided reading 1,500 12..11111.611.213.1.100 N View ES I Veltri Five rectangular tables to replace folding tables 2,000 12..11111.611.213.1.100 N View ES I Veltri Two small square tables 1,000 12..11111.611.213.1.100 RCB HS I Gibson 8 classroom activity tables for math rooms 1,600 12..11111.611.506.1.100
Salem ES I D Decker
Renaissance Programs (STAR Math and Reading, STAR Early Learning for 150 students, Accelerated Math 2.0 and Accelerated Reading) 4,500 12..11111.653.234.1.100
Simpson I Steele Whiteboards to replace chalkboards 1,500 12..11111.611.220.1.100
ESL Curr. I L Brown Language translations for count forms, transact, language line and interpreter services 10,000 12..41411.611.1.1
ESL Curr. I L Brown Write Time for Kids – writing curriculum kits grades 3-5 for 4 ELL teachers 10,320 12..41411.611.1.1
Curriculum I Staff HS Skills Acceleration ($9/student) 27,756 12.5.11111.611.???.1.100
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SCHOOL CA
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Curriculum I Staff Accelerated Reader/Math/ Star Reading/Math (Elem) 80,000 12..11111.653.1.1.109
Curriculum I Staff World Language Materials adoption – Secondary 158,584 12..11111.641.1.1.117 Curriculum I Staff Agriculture Instructional Materials adoption 87,000 12..31311.641.1.1.114 Curriculum I Staff FACS Instructional Materials adoption (HS/MS) 105,000 12..31342.641.1.1.114 Curriculum I Staff Replacement of broken calculators/batteries 25,000 12..11111.611.1.1 Curriculum I Staff HS Math workbooks (consumables) 25,500 12..11111.644.1.1.110 Curriculum I Staff MS Math textbooks – Carnegie (consumables) 43,290 12..11111.644.1.1.110 Curriculum I Staff ELA Decodable Readers – Printing 16,000 12..41411.551.1.1 Curriculum I Staff K-5 Handwriting book (consumables) 85,000 12..11111.644.1.1.105 Curriculum I Staff Elem 1-2 math textbooks (consumables) 60,000 12..11111.644.1.1.102 Curriculum I Staff Elem K-5 math workbooks (consumables) 48,000 12..11111.644.1.1.102 Curriculum I Staff Replacement texts – all grades 50,000 12..11111.641.1.1.??? Curriculum I Staff Toothpaste/tooth brushes for Pre-K 350 12..11121.611.1.1 Curriculum I Staff Pre-K packet printing 600 12..11121.551.1.1 Curriculum I Staff Home visit supplies for K and Pre-K 8,000 12..11121.611.1.1 Curriculum I Staff Screening materials/literacy for Pre-K 5,000 12..11121.611.1.1 Curriculum I Staff ECERS Pre-K 2,000 12..11121.611.1.1
Curriculum I Staff Kindergarten report card printing 2,000 12..11111.551.1.1
Curriculum I Staff Replacement/maintenance or secondary science equipment 15,000 12..11111.611.1.1
Curriculum I Staff PreACT 11th grade and 3-10 Interim assessments 67,395 12..11111.611.1.1
Curriculum I Staff Option Pathway Program supplies/technology 5,000 12..31391.611.1.1
Curriculum I Staff Business Instructional materials adoption 120,000 12..11111.641.1.1.134
Curriculum I Staff Furniture for new Johnson SBA 500,000 12..11111.611.208.1
~ 92 ~
SCHOOL CA
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FUNDING SOURCE
Curriculum I Staff Set aside funds for next year’s math adoption 276,887 12..11111.611.1.1
Curriculum I Staff Middle School Interventionists 37,500 Step 7 project 01804 Curriculum I Staff School Curriculum Team Stipends 50,000 Step 7 project 01803 Curriculum I Staff Fairs and Festivals (K-12) 30,000 Step 7 project 01805 Curriculum I Staff Credit Recovery technology support 12,500 Step 7 project 01817
Curriculum I Staff MS summer academy 30,000 Step 7 project 01816
Curriculum I Staff ACT Prep materials 5,000 Step 7 project 01806 Curriculum I Staff AP Summer Institute 15,000 Step 7 project 01806
Curriculum I Staff AP Proctors for exams 8,000 Step 7 project 01806 Curriculum I Staff AP Student passing exam reimbursement 17,000 Step 7 project 01806 Curriculum I Staff AP Teacher pay supplement 61,500 Step 7 project 01806 Curriculum I Staff AP Teacher supplies 30,000 Step 7 project 01806 Curriculum I Staff Pre-K reimbursement to child care centers 550,000 Step 7 project 01814 Curriculum I Staff Summer credit recovery salaries 8,960 Step 7 project 01817 Curriculum I Staff Teacher cadet and instructional materials training 28,000 Step 7 project 01811