approved annual preliminary budgetpreston-k12.wvnet.edu/boe/wp-content/uploads/sites/...there are...

APPROVED ANNUAL

PRELIMINARY BUDGET FOR FISCAL YEAR ENDING JUNE 30, 2021

PRESTON COUNTY BOARD OF EDUCATION

Stephen L. Wotring, Superintendent

Katrina Kerstetter, Treasurer/CSBO

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Contents

Overview ........................................................................................................................................................ 5

Organization................................................................................................................................................... 5

Contact Information ...................................................................................................................................... 6

Elected Board Members ............................................................................................................................ 6

Administrative Positions ............................................................................................................................ 6

Accounting Basis ............................................................................................................................................ 7

Budget Process .............................................................................................................................................. 7

Budget Calendar ............................................................................................................................................ 9

Financial Summary ....................................................................................................................................... 10

Budget Highlights ......................................................................................................................................... 11

General Current Expense Fund .................................................................................................................... 12

General Current Expense Fund – Summary of Revenue ......................................................................... 12

Final Computations .................................................................................................................................. 14

Net State Aid to Be Budgeted as Unrestricted ........................................................................................ 22

State Aid to Be Reserved for Staff Development Councils ...................................................................... 26

PEIA Allocation ......................................................................................................................................... 27

Retirement Allocation .............................................................................................................................. 28

General Current Expense – Expenditures by Function Code................................................................... 29

Instruction ............................................................................................................................................ 29

Student Support Services..................................................................................................................... 29

Instructional Staff Support Services .................................................................................................... 29

General Administration Support Services ........................................................................................... 29

School Administration Support Services ............................................................................................. 29

Central Support Services...................................................................................................................... 29

Operations and Maintenance Support Services .................................................................................. 30

Student Transportation Support Service ............................................................................................. 30

Food Service Operations ...................................................................................................................... 30

Community Services ............................................................................................................................ 30

Capital Outlay ...................................................................................................................................... 30

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Debt Service ......................................................................................................................................... 30

Transfers and Reserves ........................................................................................................................ 30

General Current Expense – Expenditures by Object Code ...................................................................... 32

Professional Salaries (Obj. 11X) -- $17,407,600................................................................................... 32

Service Salaries (Obj. 12X) -- $4,497,096 ............................................................................................. 32

Professional Substitutes (Obj. 13X) -- $528,814 .................................................................................. 32

Service Substitutes (Obj. 14X) -- $138,563 .......................................................................................... 32

Board Member Salary (Obj. 17X) -- $25,658 ....................................................................................... 32

Fixed Costs (Obj. 2XX) -- $11,547,777.................................................................................................. 32

Professional Educator Services (Obj. 32X) -- $220,000 ....................................................................... 33

Employee Training and Development Services (Obj. 33X) -- $9,000 ................................................... 33

Other Professional Services (Obj. 34X) -- $240,550 ............................................................................ 33

Technical Service (Obj. 35X) -- $0 ........................................................................................................ 33

Water/Sewage Utility (Obj. 41X) -- $127,000 ...................................................................................... 33

Cleaning Services (Obj. 42X) -- $154,500 ............................................................................................. 33

Repairs/Maintenance (Obj. 43X) -- $68,150 ........................................................................................ 33

Rentals (Obj. 44X) -- $21,600 ............................................................................................................... 34

Payment in Lieu of Transportation (Obj. 51X) -- $5,000...................................................................... 34

Insurance (Obj. 52X) -- $362,300 ......................................................................................................... 34

Communications (Obj. 53X) -- $143,020 ............................................................................................. 34

Advertising (Obj. 54X) -- $5,404........................................................................................................... 34

Printing/Binding (Obj. 55X) -- $2,250 .................................................................................................. 34

Tuition (Obj. 56X) -- $30,000 ............................................................................................................... 34

Travel (Obj. 58X) -- $30,537 ................................................................................................................. 35

Svc. Purchased from Education Svc. Agency -- $16,550 ...................................................................... 35

Supplies (Obj. 61X) -- $274,147 ........................................................................................................... 35

Energy (Obj. 62X) -- $1,307,000 ........................................................................................................... 35

Books and Periodicals (Obj. 64X) -- $202,395...................................................................................... 35

Technology (Obj. 65X) -- $618,337 ...................................................................................................... 35

Vehicle Supplies (Obj. 66X) -- $930,845............................................................................................... 36

Bus Replacement (Obj. 74X) -- $400,031 ............................................................................................. 36

Dues and Fees (Obj. 81X) -- $9,803 ..................................................................................................... 36

Debt Related Expenditures (Obj. 83X) -- $118,662 ............................................................................. 36

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Reserved Funds (Obj. 84X) -- $1,321,538 ............................................................................................ 36

Inter-fund Transfers (Obj. 91X) -- $500,000 ........................................................................................ 36

Excess Levy Fund .......................................................................................................................................... 39

Excess Levy Fund – Summary of Revenue ............................................................................................... 39

Excess Levy Fund – Summary of Expenditures ........................................................................................ 39

Excess Levy Fund – Categories............................................................................................................. 40

Special Revenue Fund .................................................................................................................................. 44

Other Facility Information ........................................................................................................................... 46

Taxes ............................................................................................................................................................ 47

Assessed Property Values History ........................................................................................................... 48

Effect on Taxpayers – Real Property ........................................................................................................ 49

Board Debt ................................................................................................................................................... 55

Board Debt Payments: Past and Future (Based on Current Debt as of 5/1/20) ..................................... 56

Budget Forecast ........................................................................................................................................... 57

Student Enrollment ...................................................................................................................................... 58

Student Enrollment by Location – FY20 .................................................................................................. 58

Per Pupil Expenditures by School – FY19................................................................................................. 59

Personnel ..................................................................................................................................................... 60

FY20 Employees in Excess of FY21 Funding ............................................................................................. 60

FY21 Estimated Cost from Personnel over Formula (includes Locally Funded) .................................. 60

Personnel in Excess of PSSP Formula – Historical Data ........................................................................... 61

History of FTE in Excess of Formula ..................................................................................................... 61

History of Costs Associated with County Funded Personnel............................................................... 62

History of Employee Headcount by Professional Position Type (all funding sources): ....................... 63

History of Employee Headcount by Service Position Type (all funding sources): ............................... 64

Salary and Supplemental Schedules ........................................................................................................ 64

State Minimum Salary Schedules ........................................................................................................ 64

Principal and Assistant Principal State Minimum Salary Increment Schedule .................................... 67

Administrative Supplemental Pay Schedules ...................................................................................... 67

Professional Extra-Curricular/Extra Duty Supplement Schedule ........................................................ 69

Service Extra-Curricular/Extra Duty Supplement Schedule................................................................. 69

Extra-Curricular Contract Pay Schedule............................................................................................... 70

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Budget Summary ......................................................................................................................................... 71

All Fund Revenue ......................................................................................................................................... 72

Fund 11 Expenses ........................................................................................................................................ 74

Fund 12 Expenses ........................................................................................................................................ 77

Fund 21 Expenses ........................................................................................................................................ 79

Fund 61 Revenue and Expenses .................................................................................................................. 80

State Aid Allocation Calculation .................................................................................................................. 83

Disclaimer .................................................................................................................................................... 84

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Overview

Preston County Schools is the 19th largest school district in the state. There were 4,373 students

enrolled as of the second month of the FY20 school year in pre-school through 12th grade. There are two

elementary schools, one middle school, six PK-8 schools, and one high school.

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 salary, 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 FY21 budget (July 1, 2020 through June 30, 2021). 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 Preston 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 statues and the rules and regulation of the West Virginia State Board of

Education.

The executive and administrative functions of Preston 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.

Preston County Board of Education

731 Preston Drive

Kingwood, WV 26537

Phone: 304-329-0580

www.prestonboe.com

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Contact Information

Elected Board Members

Administrative Positions

Board Member Name Term Dates E-Mail Address

President, George Keim, Jr. June-22 [email protected]

Vice President, Pamela Feathers June-20 [email protected]

Member, Bruce Huggins June-20 [email protected]

Member, Robert Ridenour June-20 [email protected]

Member, Jeffrey Zigray June-22 [email protected]

Employee Name Title/Position Phone Extension E-mail Address

Stephen Wotring Superintendent 222 [email protected]

Bradley Martin

Assistant Superintendent

Svc. Personnel, Tech,

Maintenance 225 [email protected]

Angellicia Varner

Assistant Superintendent

Prof. Personnel, CTE 223 [email protected]

Katrina Kerstetter

Treasurer/

Chief School Business Official 224 [email protected]

Michelle Berry

Director, Federal Programs,

Curriculum 226 [email protected]

Brenda Layton

Director, Federal Programs,

Secondary Curriculum 214 [email protected]

Jana Miller Director, Special Education 220 [email protected]

Carol Riley Coordinator, Attendance 236 [email protected]

Leaonard Lenhart Coordinator, Transportation 249 [email protected]

Dylan Beitz Manager, Child Nutrition 234 [email protected]

Matthew Murray Supervisor, Maintenance 231 [email protected]

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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,

Debt Service Fund, Bond Fund, and Capital Projects Fund. 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

expenditures for specific purposes. The Debt Service Fund accounts for the accumulation of resources

for, and the payment of, general long-term debt, principal and interest. The Bond Fund accounts for the

financial resources used to acquire or construct major capital facilities finances as a result of issuing

bonds. The Capital Projects Fund accounts for specific capital building projects.

Budget Process

Preston 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 W.Va. Code § 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.

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Revisions to the budget are authorized only with prior written approval of the WVDE. According to the

requirements of W.Va. 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 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. The Superintendent

and his administrative staff review budget requests.

There are two local board policies that address budgeting: Policy R 5-7-1 and Policy R 5-7-2

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

January 8, 2020 Legislature convenes the regular 60-day session.

March 3, 2020 Board of Education receives certificates of valuation from the county assessor.

March 7, 2020 Regular 60 day legislative session ends.

March 9, 2020 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 21, 2020).

March 12, 2020 Release of final state aid computations.

March 19, 2019 Schedule of Proposed Levy Rate to State Auditor and State Board of Education (no

later than March 28, 2020).

April 21, 2020 Reconvene March 9, 2020 meeting to officially enter al levies, after having

received approval from the state tax commissioner -- 8:00 a.m.

April 22, 2020 Copies of the Levy Order and Rate Sheet must be forwarded to the State Auditor

and Office of School Finance.

May 4, 2020 Notice of budget hearing submitted to publisher to be published at least 10 days

prior to hearing on May 26, 2020.

May 26, 2020 Public hearing concerning the FY21 budget at 5:00 p.m. The board must also

formally adopt the proposed budget pending approval by the State Board.

Proposed budget will be published after board approval, but will be available for

review beginning May 11, 2020.

May 30, 2020 Each county must electronically submit its proposed budget to the State Board for

approval.

May 30, 2020 Adopted Budget submitted to publisher to be published as a Class II-O Legal

Advertisement in accordance with W.Va. Code §59-3-1 et seq. and W.Va. Code §11-

8-32.

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Financial Summary

The total FY21 budget for all funds is estimated at $54,670,316. This includes:

• General Current Expense Fund of $41,264,127, consisting of:

o Local Sources $8,215,057

o State Sources $31,957,212

o Federal Sources $76,000

o Miscellaneous Sources $10,000

o Transfer from other Funds $75,858

o Carryover $930,000

• Excess Levy Fund $4,448,082

• Special Revenue Fund $5,419,607

The Debt Service Fund, Bond Fund, and Capital Project Fund will not be discussed in this report. These

projects are essentially re-established during the normal budget revision process after financial

statements have be completed.

Of the budgeted amount for FY21, approximately 81% is allocated for the general current expense fund,

9% is allocated for the excess levy fund, and 10% is for the special revenue fund.

The FY21 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 in revenue. It should

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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, and Special Education.

Budget Highlights

• Taxes – The general fund taxes increased by $155,240 compared to last year.

• State Aid and state funds – The allocation increased by $2,745,456 in the general fund. The

increase relates to HB 206 which increased the Step 5 (Allowance for Professional Student

Support Personnel) allocation and moved Step 7a (Allowance for Improvement of Instructional

Programs) allocation from the Special Revenue Fund to the General Current Fund.

• Salaries and fixed costs – The budget’s personnel levels are consistent with state allocated FTE.

• New budget items:

o Individualized Student Learning Platform Software

• Continuing budget items:

o Excess Levy Funding FY20 – FY24

▪ The budget allocated based on the approved levy call.

o Head Start collaboration program

o Teaching supplies and related equipment funded by Step 7a

o 1:1 Technology Initiative funded by Step 7b and Excess Levy

o Coaching salaries funded by County and Excess Levy

• Board Debt, payments to include:

o QZAB loan payment

o Energy lease payments (1)

▪ Ending in Fall of 2020

o Bond payment

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General Current Expense Fund

General Current Expense Fund – Summary of Revenue

The General Current Expense Fund is the operating 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 FY21 is $41,264,127.

The total regular taxes budgeted for FY21 is $8,015,822. This amount is established by applying the rates

set by the WV Legislature to the assessed property values. Detailed information regarding taxes can be

found on page 47.

Miscellaneous local revenue includes $130,000 interest earned, $6,780 Slaughterhouse Expense

Reimbursement, $35,000 purchase card rebates, $4,204 Energy Demand Program (KORE), $23,251 QZAB

Interest Credit.

State support is evidenced by the Public-School Support Program (PSSP) allocation of $22,148,842 and

the state contributions for both public employee health insurance and retirement, in the amounts of

$3,443,301 and $1,791,860, respectively. Also included is $4,573,209 for unfunded retirement paid on

our behalf by the WVDE.

Medicaid reimbursement for services provided in the public schools is budgeted for $75,000. The future

of Medicaid reimbursement is still uncertain. We have completed two annual cost settlements that

compared the county’s computed cost based on the Random Moment Time Study (RMTS) against the

Fee-for-Service billing paid. We have begun to see reimbursement payments for both these Annual Cost

Settlements and Quarterly Reports. Additional revenue from Medicaid will be budgeted as received to

avoid relying on funds that still cannot be completely determined in advance.

The beginning fund balance, which is an estimated carryover amount from FY20 is budgeted in the

amount of $980,000 and balances the FY21 budget. The following chart illustrates these revenues as

described in the preceding narrative.

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Notable items from the Fund 11 Revenue Chart:

• Increase in regular levy tax revenues from prior year in the amount of $155,240.

• Increase in the amount of expected bank interest and Miscellaneous Local (e.g. P-Card Rebate).

• Decrease in facility rental revenue due to the passage of an Excess Levy.

• Increase in State Aid due to HB 206.

• The Unfunded Liability Allocation paid on the Board’s behalf, which is a part of the retirement

allocation from the State, is based on the actual amounts from FY20. New figures have not been

released, however, will be supplemented in the budget when they are received.

• The beginning balance is included for budgetary purposes only.

• The total general fund budget increased by $2,696,881 which was mainly due to increased State

Aid School Support funds related to HB 206.

General Fund

Revenue

FY17

Actual

FY18

Actual

FY19

Preliminary

Budget

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Ad Valorem Taxesincluding supplemental and prior

year 7,969,851 8,000,409 7,749,428 7,860,582 8,015,822

Interstate

Registration Taxes (IRP) 53,802 102,989 - - -

Delinquencies, Penalties,

and Interest 74,860 79,990 - - -

Bank Interest 37,945 62,825 60,000 126,000 130,000

Rentals 16,235 18,078 6,000 - -

Miscellaneous Local 210,881 139,423 84,334 109,383 69,235

School Support 18,298,355 17,812,461 19,057,162 19,403,386 22,148,842

Increase Enrollment - 52,553 - - -

Other Unrestricted State 4,888 2,172 - - -

For/On Behalf Retirement 1,747,052 1,814,773 1,772,925 1,764,231 1,791,860

Tools-For-Schools 140,447 141,164 - - -

OPEB Allocation - 710,295 - - -

Unfunded Liability 4,251,731 4,733,601 4,733,601 4,724,407 4,573,209

PEIA + OPEB 3,503,403 2,809,619 3,607,900 3,442,072 3,443,301

Medicaid 1,371 91,514 - - 75,000

National Forest 918 6,036 900 5,000 1,000

Indirect Costs 48,552 59,014 76,843 77,185 75,858

Disposal of Property 26,090 124,774 - 5,000 10,000

Beginning Balance n/a 1,807,580 1,000,000 1,050,000 930,000

TOTAL 36,386,381$ 38,569,272$ 38,149,093$ 38,567,246$ 41,264,127$

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Final Computations

The Final Computations of the Public-School Support Program (PSSP), 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.

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\

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Net State Aid to Be Budgeted as Unrestricted

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State Aid to Be Reserved for Staff Development Councils

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PEIA Allocation

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Retirement Allocation

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General Current Expense – Expenditures by Function Code

Most employee salaries are funded in the General Current Expense Fund. There are approximately 354

(of 383) professional employees, including teachers, professional support staff, and administrators, and

157 (of 193) service employees funded in the General Current Expense Fund. Salaries and benefits

account for 84% of the general current expense fund and 26% of the excess levy fund. 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. Excess Levy expenses are not included in

these totals.

Instruction 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. Total Instruction is $25,525,204.

Student Support Services includes salaries, benefits, supplies, substitutes, services, and travel for the

attendance director, guidance counselors, nurses, speech therapist, and psychologists. Total Student

Support Services is $2,248,507.

Instructional Staff Support Services provide administrative, technical, and logistical support to

facilitate and enhance instruction, including salaries and benefits, substitute costs, supplies. Total

Instructional Staff Support Services is $526,270.

General Administration Support Services provides salaries, benefits, liability insurance/deductibles,

fidelity bonds, supplies, School Board Association dues, services, and travel for board members,

superintendent, assistant superintendents, and secretaries. Legal and audit fees are included in the

amounts of $35,000 and $35,800, respectively. Total General Administration Support Services is

$805,658.

School Administration Support Services includes funds budgeted for school principals, assistant

principals, secretaries, substitute costs, software, and travel. Total School Administration Support

Services is $1,895,892.

Central Support Services covers the salary, benefits, supplies, travel, postage, advertising, software,

and other expenditures for fiscal services, purchasing, public information, personnel, and administrative

technology services. Total Central Support Services is $350,709.

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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

elevator repairs/inspections, pest control, fire safety services, and snow removal services. Total

operation and maintenance support service is $3,464,489.

Of the $5,297,816 Total General Current Non-Salary and the 1,200,000 Reserve Expenses, 24%

($1,589,214) is budgeted for utilities.

Student Transportation Support Service include salaries and benefits of all regular, special education,

vocational transportation personnel, substitutes, and expenditures for fuel, oil, tires, contracted

services, training, vehicle and liability insurance, travel, bus driver physicals, drug/alcohol screening, and

transportation utility costs. Total Annual Mileage for complete full year (from FY19) is 922,333 miles.

Total student transportation support service is $4,504,698.

Of the $5,297,816 Total General Current Non-Salary and the 1,200,000 Reserve Expenses, 24%

($1,571,933) is budgeted for transportation. Due to HB 206, the purchase of buses is now budgeted

under the General Current Fund and is $400,031. There is $66,100 for Insurance, $348,035 budgeted for

bus parts, and $60,000 budgeted for bus tires. There is $430,000 budgeted for diesel, biodiesel, and

propane.

Food Service Operations are included with the Special Revenue Fund.

Community Services includes the approved budget of the WVU Extension Services 4-H Youth

Development program. Total community service is $2,500.

Capital Outlay are included with the Excess Levy Fund.

Debt Service contains principal and interest payment expenses for the remaining energy related capital

lease and one Qualified Zone Academy Bonds (QZAB). The energy capital leases were related to lighting

and other energy upgrades at all schools. In Fall 2020, the final capital lease will end. The QZAB is related

to the Bond Construction of Bruceton School and South Preston School. Total debt service is $118,662.

Transfers and Reserves total is $1,821,538.

Of the total $520,598 transfers, $500,000 is the local and state share of the child nutrition program.

Federal reimbursements are 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

7th year of this successful initiative and all schools will be offered free meals.

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The remaining transfer amount of $20,598 is for Professional and Service Staff Development and will be

transferred to the Special Revenue Fund per the West Virginia Department of Education guidelines.

Funds, if any, that exceed the estimated carryover balance of $930,000, 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. If funds are less than the estimated carryover balance, the amount

under will be removed from the contingency line item. The contingency line item has the 3%

($1,200,000) of General Current Revenue budgeted.

The remaining $100,940 in reserve is related to Step 7a (Allowance for Improvement of Instructional

Programs) expenses that have yet to be specifically budgeted.

Total general current expense fund budget for FY20 is $41,264,127.

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.

General Fund

Expenditures

-- By Function

FY17

Preliminary

Budget

FY18

Preliminary

Budget

FY19

Preliminary

Budget

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Instruction 22,886,857 23,876,567 24,304,611 24,557,938 25,525,204

Support Svc:

Student 1,234,076 1,205,581 1,548,758 1,596,025 2,248,507

Instruct. Staff 396,507 287,770 306,390 261,830 526,270

General 847,422 822,120 683,761 828,733 805,658

School Admin. 1,859,624 1,818,102 1,880,938 1,890,471 1,895,892

Central Svc. 279,161 287,705 297,079 299,440 350,709

O&M Plan 3,681,394 3,381,748 3,412,559 3,317,351 3,464,489

Transport 3,677,592 3,465,152 3,777,838 3,965,783 4,504,698

Food Svc. - - - - -

Community Svc. - - - 2,500 2,500

Capital Outlay 11,673 - - 30,000 -

Debt Svc. 460,537 466,474 472,686 291,628 118,662

Transfers 426,271 350,000 350,000 400,000 520,598

Reserves 141,084 1,059,265 1,114,473 1,125,517 1,300,940

TOTAL 35,902,198 37,020,484 38,149,093 38,567,216 41,264,127

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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 FY21 Budget by object code with detail descriptions. A listing of object

codes for budget and actual expenditures for comparative purposes follows. Comparisons are easily

made when reviewing summary object codes. Excess Levy expenses are not included in these totals.

Professional Salaries (Obj. 11X) -- $17,407,600

• Includes Increase of $821,010 from prior year.

• Includes amounts for other supplemental pay based on historical data.

• Includes HB206 required Sick Leave Bonus estimate of $48,624.

• No extra funds are set aside for future positions; however, a few positions are unfilled at the

time of the budget.

Service Salaries (Obj. 12X) -- $4,497,096

• Includes decrease of $9,125 from prior year.

• Includes supplemental and overtime based on historical data.

• No extra funds are set aside for future positions; however, a few positions are unfilled at the

time of the budget.

Professional Substitutes (Obj. 13X) -- $528,814

• Includes increase of $206,294 from prior year.

• The PSSP allows $397,358 for professional substitutes.

o Several positions that have remained vacant are budgeted under professional salaries

rather than substitutes and will be moved to substitutes after July 1st if the positions

remain vacant.

Service Substitutes (Obj. 14X) -- $138,563

• Includes decrease of $3,208 from prior year.

• The PSSP allows $126,354 for professional substitutes.

Board Member Salary (Obj. 17X) -- $25,658

• Minimum number of meetings is 24, plus an additional 2 special meetings based on historical

data. (30 meetings x 5 members x $160 per meeting = $24,000)

• Estimated fixed charges have been added.

Fixed Costs (Obj. 2XX) -- $11,547,777

• PEIA Group Insurance (Obj. 21X) and OPEB amounts are based on the allocation prepared by the

WVDE. Total budgeted $3,586,845. This amount may change if PEIA makes additional changes

after this budget is approved.

~ 33 ~

• Social Security (Obj. 22X) is based on the generated needs from WVEIS calculations and amounts

to satisfy other salary categories. Total budgeted $1,490,898.

• Retirement (Obj. 23X) is based on the generated needs from WVEIS calculations and amounts

and estimated amounts needed to satisfy other salary items. This also includes retirement

contributions for the unfunded liability for $4,573,209. The total amount budgeted is

$6,335,244.

• Unemployment Compensation (Obj. 25X) is based on historical data. Total budgeted $10,000.

o Note that depending on actual claims this can vary greatly each year.

• Workers’ Compensation (Obj. 26X) is based on the generated needs from WVEIS calculations

using rates similar to what is currently in place. The total amount budgeted is $124,790.

Professional Educator Services (Obj. 32X) -- $220,000

• Pre-K Collaborative Agreement with Head Start $200,000

Employee Training and Development Services (Obj. 33X) -- $9,000

• Training registration and related services $9,000

Other Professional Services (Obj. 34X) -- $240,550

• Audit services $35,800 which is the same as the FY20 budget

• Legal services $30,000 which is an decrease from the FY20 budget by $45,000

• Pre-K Agreement with Little Bear $48,750

• Policy Writing and Data Base Maintenance $2,500

• Other Professional Services: Sewage Treatment $25,000

Technical Service (Obj. 35X) -- $0

Water/Sewage Utility (Obj. 41X) -- $127,000

• Based on historical costs and proposed increases. Includes all facilities such as schools,

administration building, maintenance building, transportation garage, and sports complex

Cleaning Services (Obj. 42X) -- $154,500

• Disposal Service based on historical costs

Repairs/Maintenance (Obj. 43X) -- $68,150

• Maintenance Related $42,000

• Transportation Related $25,000

~ 34 ~

Rentals (Obj. 44X) -- $21,600

• Office Copiers $18,500

• Misc. Equipment $1,500

• Misc. Rentals $1,400

Payment in Lieu of Transportation (Obj. 51X) -- $5,000

• The PSSP allows $1,376 for In-Lieu Transportation which is at an average rate of $196.59 per

student in FY19

• FY19 – 7 students totaled $5,046.02

Insurance (Obj. 52X) -- $362,300

• Property insurance $80,500 and Vehicle Insurance $66,100

• Liability Insurance $205,000

• Fidelity Bonds $3,200

• Liability deductibles based on historical data $7,500

Communications (Obj. 53X) -- $143,020

• Postage for county office based on historical needs $7,000

• Telephone Service $30,900

• Data lines $105,000

• FCC Radio License $120

Advertising (Obj. 54X) -- $5,404

• Legal requirements (budget/financial, etc.) $5,000

• Pre-K Enrollment $104

• Transportation Bid Requests $100

• Other Bid Requests, Announcements, and other Legal Advertising $200

Printing/Binding (Obj. 55X) -- $2,250

• Student handouts & beginning of the year forms $1,500

Tuition (Obj. 56X) -- $30,000

• Mountaineer Challenge Academy $30,000

~ 35 ~

Travel (Obj. 58X) -- $30,537

• The PSSP Curricular Trips allocation of $6,687

o HB206 moved the funding from Special Revenue Fund to General Current Fund in FY20.

• Itinerant Personnel in-county travel $9,500

• Superintendent travel $7,500

• Board Member travel $3,250

• Service Personnel Travel $1,100

Svc. Purchased from Education Svc. Agency -- $16,550

• Driver Training $10,000

Supplies (Obj. 61X) -- $274,147

• The PSSP Advance Placement allocation of $8,405


• Step 7a related instructional supplies $119,992


• General Supplies $9,250.

• Custodial supplies (remaining budget in Levy Fund) $45,000

• Maintenance supplies (remaining budget in Levy Fund) $90,000

Energy (Obj. 62X) -- $1,307,000

• Natural Gas (all applicable locations) $220,000

• Bottled Gas (all applicable locations) $77,000

• Electricity (all locations) $1,010,000

Books and Periodicals (Obj. 64X) -- $202,395

• Step 7a related textbook materials and supplies $202,395


Technology (Obj. 65X) -- $618,337

• Step 7b related technology supplies $361,379


• Bus GPS Hardware and Software $75,932

• Misc. technology supplies $2,000

~ 36 ~

Vehicle Supplies (Obj. 66X) -- $930,845

• Diesel/Biodiesel/Propane Fuel $430,000

• Gasoline $68,310

• Oils/Lubricants $20,000

• Tires/Tubes $60,000

• Vehicle Parts $352,535

Bus Replacement (Obj. 74X) -- $400,031

• The PSSP Bus Replacement allocation of $400,031


Dues and Fees (Obj. 81X) -- $9,803

• School Board Association Dues $4,453

• Maintenance Licenses & Fees $1,500

• Transportation CDLs & Fees $3,850

Debt Related Expenditures (Obj. 83X) -- $118,662

• 2012 QZAB lease payment $95,796 (completion date 5/01/27)

• 2009 Energy Lease Purchase payments $22,866 (completion date 10/15/20)

Reserved Funds (Obj. 84X) -- $1,321,538

• State Finance recommends reserving 3% of the General Current Expense Fund Revenue as a

contingency for the year $1,200,000

• The PSSP Professional Staff Development allocation of $15,483

o Per State recommendations this amount is budgeted to the General Current Fund and

then transferred to the Special Revenue Fund.

• The PSSP Service Staff Development allocation of $5,115

o Per State recommendations this amount is budgeted to the General Current Fund and

then transferred to the Special Revenue Fund.

• Step 7a related reserved funds $100,940


Inter-fund Transfers (Obj. 91X) -- $500,000

• Transfer to Child Nutrition $500,000

o FY19 Transfer = $485,809

Total general current expense fund budget for FY20 is $41,264,127.

~ 37 ~

~ 38 ~

General Fund

By Object Code

FY16

Actual

FY17

Actual

FY18

Actual

FY19

Actual

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Professional Salaries 15,115,587 15,106,862 14,693,107 15,690,856 16,586,590 17,407,600

Service Salaries 4,431,367 4,449,872 4,361,174 4,520,885 4,506,221 4,497,096

Professional Substitutes 932,600 1,047,176 1,125,753 744,824 322,520 528,814

Services Substitutes 222,851 194,811 178,010 163,763 141,771 138,563

Part Time Temp 491 943 - - - -

Board Member Salary 18,240 21,600 20,000 23,520 22,516 25,658

Students 2,759 4,134 3,082 2,301 - -

Group Insurance 3,428,869 3,645,637 3,444,175 3,412,753 3,539,513 3,586,845

Social Security 1,520,995 1,525,229 1,432,445 1,434,917 1,404,280 1,490,898

Retirement 4,752,211 5,941,060 6,339,331 5,790,142 6,451,247 6,335,244

Unemployment 24,830 47,975 10,047 5,029 15,000 10,000

Workers Compensation 108,777 159,371 351,495 296,957 157,730 124,790

Professional Educators 233,964 181,478 195,028 204,768 200,000 220,000

Employee Training 16,995 4,816 7,782 16,580 17,000 9,000

Other Prof. Service 258,066 229,894 227,936 238,074 275,195 240,550

Technical Service 3,808 2,162 315 220 1,000 -

Water/Sewage 150,362 131,603 125,652 120,294 117,500 127,000

Cleaning Services 103,667 166,525 172,303 171,373 157,000 154,500

Repair/Maintenance 114,377 66,081 93,077 110,246 65,000 68,150

Rentals 22,362 21,414 22,617 21,462 20,000 21,600

To Contractors 563,567 194,809 422 - - -

In Lieu of Transportation 15,102 6,134 4,961 5,046 5,000 5,000

Insurance 246,843 283,244 280,267 282,029 305,128 362,300

Communications 160,363 154,541 140,787 139,878 153,000 143,020

Advertising 4,940 4,587 7,676 6,985 7,700 5,404

Printing/Binding - - 2,393 898 1,188 2,250

Tuition - 9,010 - 34,899 30,000 30,000

Travel 22,036 25,423 27,313 24,874 19,500 30,537

Purchase Service 87,998 57,452 39,067 13,424 10,000 16,550

Supplies 283,174 273,444 240,728 295,597 69,700 274,147

Energy 1,129,060 1,253,739 1,307,550 1,288,815 1,310,000 1,307,000

Textbooks 700 12,979 - 15,039 - 202,395

Technology 173,115 172,488 168,287 24,937 70,925 618,337

Vehicle Supplies 710,826 734,778 848,062 837,543 757,000 930,845

Equipment - Less

than $5000 23,124 26,469 6,133 - - -

Equipment - More

than $5000 13,925 19,789 8,831 15,685 - -

Bus Replacement - 56,870 - - - 400,031

Dues & Fees 15,365 11,069 11,216 5,482 10,847 9,803

Debt Related Expenses 449,562 457,218 463,156 469,367 291,658 118,662

Reserve for Contingency - - - - 1,125,517 1,200,000

Reserve for Step 7 Projects - - 100,940

Miscellaneous 16,715 - 952 1,126 - -

Staff Development Councils - - - - - 20,598

Inter-fund Transfers 373,257 415,106 389,183 1,308,972 400,000 500,000

TOTAL 35,752,848 37,117,792 36,750,314 37,739,560 38,567,246 41,264,127

~ 39 ~

Excess Levy Fund

Excess Levy Fund – Summary of Revenue

On February 2, 2019, voters authorized the adoption of an excess levy for FY20 through FY24 fiscal years

in the approximate annual amount of $4,500,000.

The FY21 excess levy proceeds are estimated to provide $4,448,082 in tax collections. This amount is

determined by applying the rates that were established on February 2, 2019 to the current assessed tax

values as provided by the county assessor.

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 (roll back) levy rates, which excludes values attributable

to back-tax property, homestead property, new construction and improvements, new personal, or new

utilities properties. Furthermore, if the amount collected is less than the amount noted on the Approved

Excess Levy Call, the Board has the discretion to determine how to reduce the Excess Levy Call

categories. In FY20, the excess levy projection is less than the excess levy call’s original amount by

$138,064. The Board has reduced all categories by roughly 1% to account for this shortfall.

More information on taxes can be found on page 47.

Excess Levy Fund – Summary of Expenditures

Excess levy funds must be accounted for by category in accordance to the levy call. In addition, 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

FY21 budget for each call item category. The priorities and timelines have been developed and will be

re-evaluated each year thereafter. Moreover, grants are being sought to grow funding to better provide

for the school district. Individual school allotments for site-based budgeting can be found on page 77.

FY20 Budget FY21 Budget

Taxes 4,361,936$ 4,448,082$

~ 40 ~

Excess Levy Fund – Categories

General Maintenance, Improvements, and Equipment – Including, but not limited to, bathroom

partitions, floor tile replacement, door and window repairs and replacements, inside/outside light

upgrades, fire equipment upgrades, bleacher repairs and replacements, building and grounds

maintenance and repairs, roof repairs and replacements, ceiling tile replacement, HVAC upgrades and

replacements, boiler upgrades and replacements, other upgrades and emergency repairs, purchase of

vertical man lift, county vehicle repairs and replacement, equipment repairs and replacements, and

other related expenses.

Operational Expenses - Including, but not limited to, utility expenses, HVAC contracts, filter service

contracts, water treatment contracts, other service contracts, custodial equipment and supplies,

additional full-time service personnel positions with benefits, extra-duty summer maintenance

contracts, and other related expenses.

Maintenance & Equipment

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Other Prof. Service 50,000 10,000

Construction Services 1,200,000 1,659,924

Supplies 488,638 -

Equipment - Less than $5000 50,000 100,000

Equipment - More than $5000 150,000 207,000

TOTAL 1,938,638 1,976,924

Operational Expenses

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Service Personnel 168,740 162,200

Services Substitutes 3,963 30,000

Group Insurance 18,760 6,160

Social Security 7,010 7,910

Retirement 7,040 8,430

Workers Compensation 3,360 3,030

Water/Sewage 53,073 -

Cleaning Services 95,000 140,000

Repair/Maintenance 201,607 214,194

Supplies 120,000 120,000

TOTAL 678,553 691,924

~ 41 ~

Safety and Security - Including, but not limited to, security cameras, keyless door entry, door core

replacements, outside lighting installation, phones and intercom upgrades, alternative communication

devices, parking lot gates with security, hardware, software, supplies, full-time Resource Officer with

benefits, and other related expenses.

Classroom Teachers - Including, but not limited to, additional full-time classroom teachers with benefits,

classroom teacher travel expenses, and other related expenses.

Safety & Security

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Equipment - Less than $5000 182,330 197,116

Other Prof. Service 60,000 50,000

TOTAL 242,330 247,116

Classroom Teachers

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Professional Personnel 392,610 233,840

Professional Substitutes 9,187 14,540




Workers Compensation 1,060 530

Travel 2,000 2,000

Reserve for Contingency 96,470 317,141

TOTAL 630,057 642,501

~ 42 ~

Technology Expenses – Including, but not limited to, bandwidth upgrades, computer purchases, repair,

upgrades, software, contracting, technology related professional development, additional full-time

computer technicians with benefits, and other related expenses.

Curricular, Extra-, and Co-curricular Activities – Including, but not limited to, field trips, school

competitions, extra- and co-curricular transportation and expenses, coaching salaries, and other related

expenses. Funds will partly be allocated on a per-pupil basis.

Instructional Supplies and Materials – Including, but not limited to, instructional materials, duplicating

paper, computer paper, writing paper, notebook paper, instructional supplies and equipment, copy

machines and supplies, office operating expenses, and other related expenses. Funds will be allocated

on a per-pupil basis.

Technology

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget





Workers Compensation 140 90

Employee Training 13,000 -

Communications 34,500 35,000

Travel 2,000 1,000

Technology 79,924 95,783

TOTAL 193,864 197,693

School Activities

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget


Service Personnel 123,086 -

Dues & Fees - 116,579

TOTAL 145,398 148,269

Instructional Supplies

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Rentals 67,339 72,346

Supplies 126,525 125,347

TOTAL 193,864 197,693

~ 43 ~

After School, Alternative, and Virtual School Programs - Including, but not limited to, salaries and

benefits, instructional supplies and equipment, transportation, and other related expenses associated

with before and after school programming, summer programming, mobile learning classrooms, virtual

coursework, and credit recovery.

Community Facility Use – Including, but not limited to, utility expenses, custodial supplies, custodial fees,

food service personnel fees, supervisory fees, and any other expenses related to the community use of

the Board of Education-owned property.

School Programs

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget


Service Personnel - 42,528

Professional Substitutes 1,021 1,500




Workers Compensation 260 220

Professional Educators 5,000 50,000

Employee Training 20,000 10,000

Travel - 500

Supplies 10,000 1,500

Reserve for Contingency 32,445 60,221

TOTAL 290,796 296,539

Community Facility Use

By Object Code

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Professional Personnel 4,889 -

Service Personnel 25,493 25,846

Cleaning Services 4,000 5,500

Supplies 4,000 5,500

Energy 10,084 12,577

TOTAL 48,466 49,423

~ 44 ~

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’s 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.

** Child Nutrition full budget was not available to include in the preliminary FY21 Budget.

Description of Major Grants

FY18

Actual Budget

FY19

Actual Budget FY20 Budget FY21 Budget

Step 7 Instruction (7a) - HB206 819,654 831,444 869,551 -

State Special Education 68,383 91,306 97,168 115,119

State Special Education -- Tuition 22,734 22,734 16,672 -

CTE Secondary Block 104,996 104,996 84,426 104,996

CTE Travel 6,163 6,163 6,163 6,163

CTE Equipment 25,950 25,950 25,950 25,950

Professional Staff Development 14,496 15,322 14,802 15,483

Service Staff Development 4,862 5,097 4,935 5,115

Bus Replacement - HB206 379,495 417,665 427,508 -

Faculty Senate 65,156 63,290 63,692 127,520

Academic Curriculum Trips - HB206 6,309 6,344 6,863 -

Advance Placement - HB206 7,048 7,264 10,152 -

Teacher & Leader Induction - - 114,739 143,271

21st Century Technology (7b) - HB206 342,983 358,953 427,366 -

Alternative Education 79,432 79,646 79,646 77,024

JROTC Employee Salary 64,053 90,400 83,950 82,940

Title II 227,590 254,469 250,317 252,689

Title I 1,075,951 1,270,474 1,294,856 1,339,525

Title IV - Support & Enrichment - 92,395 93,839 100,031

IDEA Part B 1,114,074 1,114,074 1,170,775 1,205,014

IDEA Part B - Preschool 23,306 23,306 25,641 25,927

Spec. Ed. Results Driven Priority - 41,060 41,060 41,060

21st Century - ASE 352,000 330,000 - 408,589

CTE - Carl Perkins 85,603 85,603 85,603 84,567

Title V - Rural & Low Income - 72,534 85,611 86,694

Child Nutrition ** 1,627,270 718,420 674,980 1,089,360

E-Rate Rebate 88,405 96,330 86,840 87,030

Total Grant Funding 6,605,913 6,225,239 6,143,105 5,424,067

~ 45 ~

*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.

Special Revenue expenditures are not as detailed in this document since current budgets have not been

developed and most of the grant 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.

Description

Actual

Revenue

FY16

Actual

Revenue

FY17

Actual

Budget

FY18

Actual

Budget

FY19

Budget

FY20

Budget

FY21

Local Source 453,441 344,377 198,026 131,678 86,840 87,030

State Source 2,254,827 2,244,178 2,192,520 3,059,627 2,349,824 620,641

Federal Source 5,331,217 5,195,208 4,672,250 5,839,733 4,229,582 4,216,396

Transfers 373,257 415,106 389,183 485,809 400,000 500,000

TOTAL 8,412,741 8,198,870 7,451,979 9,516,846 7,066,246 5,424,067

Special Revenue Fund Revenue Summary

~ 46 ~

Other Facility Information

The Preston County Comprehensive Educational Facilities Plan (CEFP) is intended to serve the county

school system in making decisions related to school facilities over a 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 Preston County Board of Education in 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 were funded and completed through the

2010 Bond. Other projects were funded by “NEEDS” or “MIP” projects through the School Building

Authority.

A new CEFP will be implemented for the 2020-2030 timeframe. This plan will replace the 2010-2020 plan

once it is completed.

Special Revenue

By Object Code

FY16

Actual

FY17

Actual

FY18

Actual

FY19

Actual

FY20

Preliminary

Budget

FY21

Preliminary

Budget

Personnel 3,485,365 3,221,483 2,894,372 3,460,127 3,027,323 2,551,870

Benefits 986,180 1,039,977 902,588 1,605,529 960,560 864,530

Purchased Prof/Tech Svc. 260,318 381,621 339,598 428,709 - 143,271

Purchased Property Svc. 88,630 35,947 67,739 110,717 52,120 -

Other Purchased Svc. 160,031 121,094 141,682 160,319 46,209 20,598

Supplies 2,710,369 2,769,284 2,418,123 3,344,835 590,176 127,520

Property 979,798 358,288 371,211 420,379 437,508 -

Other/Reserved 5,310 16,805 11,244 19,185 1,875,165 1,640,325

Transfers 39,738 48,552 59,014 89,905 77,185 75,953

TOTAL 8,715,739 7,993,051 7,205,572 9,639,703 7,066,246 5,424,067

~ 47 ~

Taxes

County officials and officials of several State government agencies administer West Virginia property

taxes. Although the Department of Tax and Revenue places a major role in the administration of this tax,

less than one-half of the 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

~ 48 ~

Assessed Property Values History

The West Virginia Legislature established the current expense rates that are applied to the assessed

property values. These rates have been consistent for the last several years. The bond levy rates are

established each year based on the revenue requested by the Municipal Bond Commission. The FY21

required amount is $3,538,867. The excess levy rates were established by the voters in Preston County

on February 2, 2019 and are in effect for the period of July 2019 through June 2024. 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 (roll 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 projection for FY21 is less than the excess levy call’s original amount by

$51,918. The Board has reduced all categories by 1% to account for this shortfall.

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.

Assessed Values FY17 FY18 FY19 FY20 FY21

Class I Property - - - - -

Class II Property 681,314,920 713,802,008 733,538,016 760,125,591 769,018,883

Class III Property 572,126,842 564,831,990 562,725,849 565,142,674 572,932,434

Class IV Property 135,985,441 136,907,887 136,981,171 136,567,717 145,695,532

TOTAL 1,389,427,203 1,415,541,885 1,433,245,036 1,461,835,982 1,487,646,849

FY21

Regular Levy

Rates

FY21

Bond Levy

Rates

FY21

Exess Levy

Rates

Class I 19.40 per $100 8.02 per $100 10.55 per $100

Class II 38.80 per $100 16.04 per $100 21.10 per $100

Class III 77.60 per $100 32.08 per $100 42.20 per $100

Class IV 77.60 per $100 32.08 per $100 42.20 per $100

~ 49 ~

Tax collections for the regular levy are illustrated as follows:

Effect on Taxpayers – Real Property

According to the US Census Bureau, in 2017, there were 12,400 (+/- 607) housing units in Preston

County as compared to 715,000 (+/- 13,127) in the State of West Virginia. The home ownership rate in

Preston County is 81.8%. The median value of owner –occupied housing units in 2017 was $106,600.

County Average Assessed Home Value is approximately $63,960

Current Expense (Regular) Levy Cost = $248/year

Bond Levy Cost = $135/year

Excess Levy Cost = $109/year

Total Effect on Taxpayer for Home = $492/year

~ 50 ~

~ 51 ~

~ 52 ~

~ 53 ~

~ 54 ~

~ 55 ~

Board Debt

The Board has entered into four separate agreements for debt. One 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, two are an energy savings

contract as permitted by W.Va. Code §18-5-9a, and one is related to the bond levy established by the

voters in Preston County in 2010.

• 2012 QZAB completed construction of South Preston School and Bruceton School. This payment

is due annually for $70,906.26 from May 1, 2013 through May 1, 2027. The QZAB includes an

interest rate of 4.68% of which 91% of the payment is credited back by the IRS semi-annually.

This payment is made from the General Expense Fund.

• 2010 Energy Savings included installation of energy conservation equipment at various schools

for $364,896. This is made in quarterly installments (40 payments) from January 15, 2011

through October 15, 2020. This agreement includes an interest rate of 4.60%. This payment is

made from the General Expense Fund.

2021 70,906$

2022 70,906$

2023 70,906$

2024 70,906$

2025 70,906$

2026 70,906$

2027 70,906$

496,344$

2012 - $1,063,594 - QZAB

FY21 22,865$

22,865$

2010 - $364,896

~ 56 ~

Board Debt Payments: Past and Future (Based on Current Debt as of 5/1/20)

~ 57 ~

Budget Forecast

The Unrestricted Fund Balance or Carryover 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). However, beginning with FY18, OPEB liability will

no longer be handled in the same manner, and will not need to be added to the unassigned fund. The

carryover fund balance is expected to decrease or remain low. Carryover funds are used to help balance

the payroll expenditures in the following year and can be placed in contingency to help if any

unforeseen expenses arise throughout the year.

The WVDE recommends that 3-5% of the budget be placed into contingency. For FY18 through FY21,

Preston County has been able to set aside 3% of the budget. However, this creates a tight operating

budget. Due to the state’s economic climate, further cuts in the state funds is always possible. Increased

operating costs resulting from new construction as well as decreasing student enrollment are both

contributing factors for the decrease in carryover.

~ 58 ~

Student Enrollment

Enrollment continues to decline in Preston County. There was a total decrease of 33 student from FY19

to FY20. Student enrollment is directly correlated to funding provided by the state through the State

School Support Program.

Student Enrollment by Location – FY20

~ 59 ~

Per Pupil Expenditures by School – FY19

** Chart excludes all capital improvement expenditures and expenditures without a specific school specified

School

Per Pupil

County

Per Pupil

All Funds

Aurora 6,194$ 7,904$

Rowlesburg 9,974$ 11,738$

Bruceton 5,182$ 5,974$

TA/East 5,446$ 6,834$

South 5,753$ 7,813$

West 4,209$ 5,590$

Average PK/K - 8 6,126$ 7,642$

Fellowsville 9,878$ 12,783$

Kingwood 5,988$ 7,717$

Average Elementary 7,933$ 10,250$

Central 4,799$ 6,569$

Preston High 5,323$ 6,504$

County Average 6,274$ 7,942$

~ 60 ~

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 72.60-73.38-/1,000 students in net enrollment or the number of PE employed. 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 45.10-46.21/1,000 students in net enrollment or the number of SP

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 15.

FY20 Employees in Excess of FY21 Funding

**Numbers do not include employees funded locally or by special revenue.

FY21 Estimated Cost from Personnel over Formula (includes Locally Funded)

Professional

Support

Professional

Educator

Total

Professional Service Grand Total

FY20 State Aid Eligible Employed 18.00 320.41 338.41 201.76 540.17

FY21 Funded by PSSP 21.83 317.00 338.83 196.93 535.76

Over/(Under) (3.83) 3.41 (0.42) 4.84 4.42

Professional Personnel 294,052$

Service Personnel 184,596$

Subtotal Cost of Personnel Over/(Under) Formula 478,648$

PLUS Positions Not Funded 886,278$

TOTAL Excessive Costs 1,364,925$

~ 61 ~

Personnel in Excess of PSSP Formula – Historical Data

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. Proactive measures must be taken during personnel season in

order to analyze the funding to employed balance.

History of FTE in Excess of Formula

** These numbers only included County/State Aid funded employees not Excess Levy or Special Revenue funded employees

FY14 FY15 FY16 FY17 FY18 FY19 FY20

Total Employees Funded 549.538 550.497 550.153 546.262 541.69 543.18 535.76

Total Employees Actually Hired 552.717 552.973 552.874 553.677 537.26 541.04 540.17

Over/(Under) Funding 3.179 2.476 2.721 7.415 (4.432) (2.140) 4.418

Excess Levy Funded - - - - - - 13.000

Locally Funded 5.00 5.00 7.00 6.00 4.00 5.00 4.00

Total Funded by Local Funds 8.179 7.476 9.721 13.415 (0.432) 2.860 21.418

~ 62 ~

History of Costs Associated with County Funded Personnel

** These numbers only included County/State Aid funded employees not Special Revenue funded employees. Also, expenses for full completed

years.

Professional Service Total County Costs Total Levy Costs

FY09 1,980,396$ 697,808$ 2,678,204$ -$

FY10 2,100,150$ 1,096,972$ 3,197,122$ -$

FY11 649,062$ 666,519$ 1,315,581$ -$

FY12 806,934$ 527,191$ 1,334,125$ -$

FY13 880,688$ 63,509$ 944,197$ -$

FY14 467,844$ 15,544$ 483,388$ -$

FY15 463,961$ (7,627)$ 456,334$ -$

FY16 584,963$ 2,178$ 587,141$ -$

FY17 639,097$ 110,700$ 749,797$ -$

FY18 240,872$ -$ 240,872$ -$

FY19 288,779$ -$ 288,779$ -$

FY20 886,278$ -$ 332,051$ 554,227$

~ 63 ~

History of Employee Headcount by Professional Position Type (all funding sources):

* Unduplicated head count only represents primary position for an individual (per Certified List)

PROFESSIONAL PERSONNEL FY17 FY18 FY19 FY20

Superintendent 1 1 1 1

Assistant Superintendent 1 2 2 2

Director/Manager (Instruction) 5 3 3 3

Director/Coordinator (Supp. Svc.) 3 2 1 2

Treasurer/CSBO 1 1 1 1

Child Nutrition Manager 1 1 1 1

Principal, Elementary 3 2 2 2

Principal, Middle 5 5 1 1

Principal, High School 1 1 1 1

Principal, Combined 1 2 6 6

Assistant Principal, Middle 1 1 1 0

Assistant Principal, High School 2 2 3 4

Assistant Principal, Combined 3 3 2 3

Head Teacher 0 3 3 3

Academic Coach 5 9 11 11

Curriculum Specialist 0 0 0 2

Technology Integration Specialist 4 5 6 5

Librarian 1 0 0 0

Remedial Specialist 9 0 0 0

Counselor, Elementary 4 5 2 2

Counselor, Middle 3 2 1 1

Counselor, High School 3 3 3 3

Counselor, Combined 0 0 5 6

Teacher, Pre-Kindergarten 11 11 11 13

Teacher, Kindergarten 19 17 18 18

Teacher, Elementary 96 97 92 98

Teacher, Middle 62 58 61 62

Teacher, High School 48 47 48 50

Teacher, Special Education 57 55 56 55

Teacher, Homebound 1 0 1 1

Teacher, Vocational (K-12) 15 16 16 16

JROTC Instructor, High School 2 2 2 2

Speech Language Pathologist 7 6 8 8

Activities Director 0 1 1 0

Professional Accountant 1 1 1 1

Technology Systems Specialist 2 1 2 2

Psychologist 1 1 2 1

School Nurse 5 5 5 4

Attendance Coordinator 1 1 1 1

Truancy Diversion Specialist 0 0 0 1

Student Social & Emotional Support Specialist 0 0 0 4

Physical Therapist 1 1 1 1

Occupational Therapist 2 2 2 2

Total Unduplicated Headcount 388 375 384 400

Total Full Time Equivalency (FTE) 380.3855 368.5855 377.2855 390.5

Total Professional Wages 17,530,029$ 16,889,685$ 18,044,900$ 19,681,785$

~ 64 ~

History of Employee Headcount by Service Position Type (all funding sources):

Salary and Supplemental Schedules

State Minimum Salary Schedules

The State Minimum Salary Schedules are provided by WVDE Finance Office. The salary amounts are set

by the State Legislature. Counties may add additional money to the schedules; however, Preston County

follows the minimum salary schedule.

SERVICE PERSONNEL FY17 FY18 FY19 FY20

Aide/ECCAT/Paraprofessional 31 34 32 35

Sign Support Specialist/Autism Mentor/Braille Specialist 6 4 4 5

Licensed Practical Nurse (LPN) 3 4 3 3

Accountant 3 3 3 3

Secretary/Executive Secretary 22 21 20 19

Maintenance 9 9 9 6

Maintenance Supervisor 1 1 1 1

Mechanics 5 5 5 5

Transportation Supervisor 1 1 1 1

Bus Operators 66 67 67 63

Cafeteria Manager/Cook 27 26 27 28

Custodian/Grounds/Painter 29 26 29 31

Total Full Time Equivalency (FTE) 203.5 200.5 200.99 200.9993

Total Extended Full Time Equivalency (over 200 days) 214.8775 210.8725 211.418 210.2442

Total Service Wages 5,153,617$ 5,043,521$ 5,322,911$ 5,533,138$

~ 65 ~

Years 4THCLS 3RDCLS 2NDCLS AB AB +15 MA MA +15 MA +30 MA +45 PHD

0 33,838 34,542 34,889 36,815 37,668 39,627 40,484 41,341 42,102 43,228

1 34,204 34,937 35,286 37,402 38,255 40,215 41,072 41,928 42,689 43,815

2 34,571 35,332 35,683 37,990 38,843 40,802 41,659 42,516 43,277 44,403

3 34,937 35,727 36,080 38,578 39,430 41,390 42,247 43,103 43,864 44,990

4 35,547 36,366 36,721 39,409 40,262 42,222 43,079 43,935 44,696 45,822

5 35,913 36,761 37,118 39,997 40,850 42,809 43,666 44,523 45,284 46,410

6 36,279 37,156 37,515 40,584 41,437 43,397 44,254 45,110 45,871 46,997

7 36,645 37,552 37,912 41,172 42,025 43,984 44,841 45,698 46,459 47,585

8 37,011 37,947 38,310 41,759 42,612 44,572 45,429 46,285 47,046 48,172

9 37,377 38,342 38,707 42,347 43,200 45,159 46,016 46,873 47,634 48,760

10 37,744 38,737 39,104 42,936 43,788 45,748 46,605 47,462 48,222 49,348

11 38,110 39,132 39,501 43,523 44,376 46,336 47,192 48,049 48,810 49,936

12 38,476 39,527 39,898 44,111 44,963 46,923 47,780 48,637 49,397 50,523

13 38,842 39,922 40,295 44,698 45,551 47,511 48,367 49,224 49,985 51,111

14 39,208 40,317 40,692 45,286 46,138 48,098 48,955 49,812 50,572 51,698

15 39,574 40,712 41,089 45,873 46,726 48,686 49,542 50,399 51,160 52,286

16 39,940 41,107 41,486 46,461 47,313 49,273 50,130 50,987 51,747 52,873

17 40,306 41,503 41,883 47,048 47,901 49,861 50,718 51,574 52,335 53,461

18 40,672 41,898 42,281 47,636 48,489 50,448 51,305 52,162 52,923 54,049

19 41,038 42,293 42,678 48,223 49,076 51,036 51,893 52,749 53,510 54,636

20 41,404 42,688 43,075 48,811 49,664 51,623 52,480 53,337 54,098 55,224

21 41,771 43,083 43,472 49,398 50,251 52,211 53,068 53,924 54,685 55,811

22 42,137 43,478 43,869 49,986 50,839 52,798 53,655 54,512 55,273 56,399

23 42,503 43,873 44,266 50,574 51,426 53,386 54,243 55,099 55,860 56,986

24 42,869 44,268 44,663 51,161 52,014 53,974 54,830 55,687 56,448 57,574

25 43,235 44,663 45,060 51,749 52,601 54,561 55,418 56,275 57,035 58,161

26 43,601 45,058 45,457 52,336 53,189 55,149 56,005 56,862 57,623 58,749

27 43,967 45,453 45,854 52,924 53,776 55,736 56,593 57,450 58,210 59,336

28 44,333 45,849 46,251 53,511 54,364 56,324 57,180 58,037 58,798 59,924

29 44,699 46,244 46,649 54,099 54,951 56,911 57,768 58,625 59,385 60,511

30 45,065 46,639 47,046 54,686 55,539 57,499 58,355 59,212 59,973 61,099

31 45,432 47,034 47,443 55,274 56,127 58,086 58,943 59,800 60,560 61,686

32 45,798 47,429 47,840 55,861 56,714 58,674 59,531 60,387 61,148 62,274

33 46,164 47,824 48,237 56,449 57,302 59,261 60,118 60,975 61,736 62,862

34 46,530 48,219 48,634 57,036 57,889 59,849 60,706 61,562 62,323 63,449

35 46,896 48,614 49,031 57,624 58,477 60,436 61,293 62,150 62,911 64,037

* Schedule includes the $600 supplement for classroom teachers with at least 20 years of teaching experience

(WVC §18A-4-2), the $3,500 supplement for those with national certificationi from the National Board of

Professional Teaching Standards (NBPTS) (WVC §18A-4-2a), the $2,500 supplement for speech-language

pathologists, audiologists, counselors, school psychologists, or school nurses with national certification (WVC

§18A-4-4b), or the $2,000 supplement for classroom teachres with NBPTS certification who are employed at a

school designated as a persistently low performing school and who serve in a mentoring capacity for other

teachers at the school (WVC §18A-4-2c).


Teacher Annual Salary Schedule

FY21

~ 66 ~

Years A B C D E F G H

0 20,490 20,700 21,120 21,650 22,180 22,810 23,130 23,860

1 20,810 21,030 21,440 21,970 22,510 23,140 23,450 24,190

2 21,140 21,350 21,770 22,300 22,830 23,460 23,780 24,510

3 21,460 21,680 22,100 22,630 23,160 23,790 24,110 24,840

4 21,790 22,010 22,420 22,950 23,480 24,120 24,430 25,180

5 22,120 22,330 22,750 23,280 23,810 24,440 24,760 25,500

6 22,440 22,660 23,090 23,610 24,140 24,770 25,090 25,830

7 22,780 22,980 23,410 23,930 24,460 25,100 25,410 26,160

8 23,110 23,310 23,740 24,260 24,790 25,420 25,740 26,480

9 23,430 23,640 24,070 24,600 25,120 25,750 26,060 26,810

10 23,760 23,970 24,390 24,920 25,440 26,090 26,400 27,140

11 24,090 24,300 24,720 25,250 25,770 26,410 26,730 27,460

12 24,410 24,630 25,040 25,580 26,110 26,740 27,050 27,790

13 24,740 24,950 25,370 25,900 26,430 27,060 27,380 28,120

14 25,070 25,280 25,700 26,230 26,760 27,390 27,710 28,440

15 25,390 25,610 26,020 26,550 27,080 27,720 28,030 28,770

16 25,720 25,930 26,350 26,880 27,410 28,040 28,360 29,100

17 26,040 26,260 26,690 27,210 27,740 28,370 28,690 29,430

18 26,370 26,590 27,010 27,530 28,060 28,700 29,010 29,760

19 26,710 26,910 27,340 27,860 28,390 29,020 29,340 30,080

20 27,030 27,240 27,670 28,200 28,720 29,350 29,670 30,420

21 27,360 27,560 27,990 28,520 29,040 29,680 29,990 30,760

22 27,690 27,900 28,320 28,850 29,370 30,010 30,330 31,080

23 28,010 28,230 28,650 29,180 29,710 30,350 30,670 31,420

24 28,340 28,550 28,970 29,500 30,030 30,690 31,000 31,760

25 28,670 28,880 29,300 29,830 30,370 31,010 31,340 32,080

26 28,990 29,210 29,620 30,170 30,710 31,350 31,660 32,420

27 29,320 29,530 29,950 30,490 31,030 31,670 32,000 32,750

28 29,650 29,860 30,290 30,830 31,370 32,010 32,340 33,090

29 29,970 30,200 30,620 31,150 31,700 32,350 32,660 33,430

30 30,310 30,520 30,960 31,490 32,030 32,670 33,000 33,760

31 30,640 30,860 31,300 31,830 32,370 33,010 33,340 34,090

32 30,980 31,190 31,620 32,160 32,690 33,350 33,660 34,430

33 31,320 31,520 31,960 32,500 33,030 33,670 34,000 34,760

34 31,640 31,860 32,300 32,840 33,370 34,010 34,340 35,090

35 31,980 32,200 32,620 33,160 33,690 34,350 34,670 35,430

36 32,320 32,530 32,960 33,500 34,040 34,680 35,010 35,750

37 32,640 32,870 33,300 33,840 34,380 35,020 35,340 36,090

38 32,980 33,190 33,620 34,160 34,700 35,350 35,670 36,430

39 33,320 33,530 33,960 34,500 35,040 35,680 36,010 36,750

40 33,640 33,870 34,290 34,830 35,380 36,020 36,340 37,090

* Schedule does not include the $12/month supplemental pay for having a high school

diploma or GED; the educational bonuses of $11/month for each of the following levels of

college credit or comparable training in a trade or vocational school: 12, 24, 36, 48, 60, 72, 84,

96, 108, or 120 hours; $40/month for an associate, bachelor's, master's, or doctorate degree;

or $11/month for each of the following: BA+15, MA+15, MA+30, MA+45, or MA+60: or the

$10/month shift differential pay.


Service Monthly Salary Schedule

FY21

Pay Grade

~ 67 ~

Principal and Assistant Principal State Minimum Salary Increment Schedule

The Principal and Assistant Principal Minimum Salary Increment Schedule is also provided by the WVDE

Finance Office and is determined by the State Legislature. Preston County has added an additional

supplement to the minimum amounts. These schedules include the proposed 5% pay increase ($2,020

for professional) that may occur during the 2019 Special Session.

Administrative Supplemental Pay Schedules

Administrative Supplements are determined on a county basis. The amounts are approved by the board

yearly in the County Supplement Schedule.

AB AB+15 MA MA+15 MA+30 MA+45 Doctorate

34,355 35,116 36,883 37,644 38,405 39,166 40,201

Teachers

Supervised Rate AB AB+15 MA MA+15 MA+30 MA+45 Doctorate

1 - 7 11.00% 3,779 3,863 4,057 4,141 4,225 4,308 4,422

8 - 14 11.50% 3,951 4,038 4,242 4,329 4,417 4,504 4,623

15 - 24 12.00% 4,123 4,214 4,426 4,517 4,609 4,700 4,824

25 - 38 12.50% 4,294 4,390 4,610 4,706 4,801 4,896 5,025

39 - 57 13.00% 4,466 4,565 4,795 4,894 4,993 5,092 5,226

58 - up 13.50% 4,638 4,741 4,979 5,082 5,185 5,287 5,427

State Basic Salary

285

200 - 299

300 - 399

400 - 499

500 - 599

600 - 699

1000 - Up

215

225

235

245

255

Under 200 205

Principals State Minimum Annual Salary Increment Schedule

Principals County Minimum Monthly Salary Increment Schedule

Enrollment Elementary/Middle High School

~ 68 ~

Teachers

Supervised Rate AB AB+15 MA MA+15 MA+30 MA+45 Doctorate

1 - 7 5.50% 1,890 1,931 2,029 2,070 2,112 2,154 2,211

8 - 14 5.75% 1,975 2,019 2,121 2,165 2,208 2,252 2,312

15 - 24 6.00% 2,061 2,107 2,213 2,259 2,304 2,350 2,412

25 - 38 6.25% 2,147 2,195 2,305 2,353 2,400 2,448 2,513

39 - 57 6.50% 2,233 2,283 2,397 2,447 2,496 2,546 2,613

58 - up 6.75% 2,319 2,370 2,490 2,541 2,592 2,644 2,714

N/A 175 195

Assistant Principals State Minimum Annual Salary Increment Schedule

Assistant Principals County Minimum Monthly Salary Increment Schedule

Enrollment Elementary/Middle High School

Per Meeting

Board Member (5) 160$

Classification Type

Bachelors

Degree

Masters

Degree

Administrative

Certificate

Director Professional Yes Yes Yes

Coordinator Professional Yes Yes -

Manager Professional Yes - -

Supervisor Service - - -

Central Office Requirements

Position

Starting

Minimum Salary Days

Assistant Superintendents 80,000.00$ 240

Chief School Business Official 75,000.00$ 240

Director 70,000.00$ 240

Coordinator 60,000.00$ 240

Manager 50,000.00$ 240

Central Office Staff

~ 69 ~

Professional Extra-Curricular/Extra Duty Supplement Schedule

Service Extra-Curricular/Extra Duty Supplement Schedule

Position Amount Frequency

County Math Field Day Coordinator 500$ Stipend

School Math Field Day Coordinators 250$ Stipend

Science Fair Coordinator 500$ Stipend

Social Studies Fair Coordinator 500$ Stipend

Spelling Bee Coordinator 500$ Stipend

Federal Program Contracts 20$ Per Hour

21st Century - ASE Contracts 20$ Per Hour

Position Amount Frequency

Bus Operator - Shuttle Runs 26.25$ Per Run

Bus Operator - Trips 1/7 Daily Rate Per Hour

Federal Program Contracts 10.00$ Per Hour

~ 70 ~

Extra-Curricular Contract Pay Schedule

** Athletics will be funded by both County and Excess Levy funds.

Position High School Middle School

Athletic Trainer 3,000$ -$

Baseball 1,000$ -$

Baseball - Assistant 500$ -$

Basketball - Varsity Boys 1,500$ 650$

Basketball - Asst. - Varsity Boys 750$ -$

Basketball - JV Boys 800$ -$

Basketball - Freshman Boys 800$ -$

Basketball - Asst. - Freshman Boys 300$ -$

Basketball - Varsity Girls 1,500$ 650$

Basketball - Asst. - Varsity Girls 750$ -$

Basketball - JV Girls 800$ -$

Basketball - Freshman Girls 800$ -$

Cheerleading - Football 1,000$ -$

Cheerleading - Boys Basketball 1,000$ 500$

Cheerleading - Girls Basketball 1,000$ -$

Cheerleading - Asst. 500$ -$

Cross Country - Boys 1,000$ -$

Cross Country - Girls 1,000$ -$

Cross Country - Asst. 500$ -$

Cross Country - Boys & Girls -$ 650$

Football - Varsity 3,000$ 500$

Football - Asst. (6)/(2) 600$ 300$

Football - JV 800$ -$

Golf 1,000$ -$

Soccer - Boys 1,000$ -$

Soccer - Asst. - Boys 500$ -$

Soccer - Girls 1,000$ -$

Soccer - Asst. - Girls 500$ -$

Softball 1,000$ -$

Softball - Asst. 500$ -$

Swimming 1,000$ -$

Swimming - Asst. 500$ -$

Tennis 1,000$ -$

Tennis - Asst. 500$ -$

Track (2) 1,000$ 650$

Track - Asst. (3) 500$ -$

Volleyball 1,000$ 650$

Volleyball - Asst. (2) 500$ -$

Wrestling 1,000$ 500$

Wrestling - Asst. 500$ 300$

~ 71 ~

Budget Summary

Revenue (County) 39,462,529.00 Match WVEIS (009)

Revenue (Step 7a) 871,598.00 Match WVEIS (009)

Revenue (Levy) 4,448,082.00 44,782,209.00 Match WVEIS (009)

Personnel (County) 28,278,340.00 Match WVEIS (89-299) before Supplements

Personnel (Step 7a) 244,380.00 Match WVEIS (89-299) before Supplements

Personnel (Levy) 627,750.00 (29,150,470.00) Match WVEIS (89-299) before Supplements

Professional Substitutes 524,814.00

Service Substitutes 138,563.00

Overtime 65,452.00

Bus Shuttles & Bus Electricity 44,554.00

Board Members 25,658.00

Coaches - County Only 48,726.00

Retiree Premiums (Obj. 215) 124,325.00

HB206 Sick Leave Bonus (Obj. 217) 48,624.00

Unemployment (Obj. 251) 10,000.00

ProActive (Obj. 221) 12,448.00

Ret. Unfunded Liab. (Obj. 235) 4,573,209.00 (5,616,373.00) Match WVEIS (89-299) after Supplements

Operations 80,000.00 Match WVEIS (89-299) Levy Fd 12

Classroom Teachers 14,540.00

Technology 15,000.00

Activities - Coaches 31,690.00

School Programs 44,028.00

Facility Use 25,846.00 (211,104.00)

Rounding - Correction to Match WVEIS (89-299)after Supplements

County Step 7a Expnenses 627,218.00 Match WVEIS (Fd 11/Proj 01YXX - 300-989)

Maintenance & Equipment 1,976,924.00 Match WVEIS (Fd 12 - 300-989)

Operational Expenses 474,194.00 Match WVEIS (Fd 12 - 300-989)

Safety & Security 247,116.00 Match WVEIS (Fd 12 - 300-989)

Classroom Teachers 319,141.00 Match WVEIS (Fd 12 - 300-989)

Technology 131,783.00 Match WVEIS (Fd 12 - 300-989)

School Activities 116,579.00 Match WVEIS (Fd 12 - 300-989)

Instructional Supplies 197,693.00 Match WVEIS (Fd 12 - 300-989)

School Programs 122,221.00 Match WVEIS (Fd 12 - 300-989)

Community Facility Use 23,577.00 Match WVEIS (Fd 12 - 300-989)

Reserved for Contingencies 1,200,000.00 Actual Reserve Match WVEIS (842)

Expenses (County) 5,297,816.00 County Expenses Match WVEIS (Fd 11 - 300-989 minus 842)

9,804,262.00 (930,000.00) Remaining

34,977,947.00 Match WVEIS (89-299) before Expenses

- Estimated Deficit Beginning Balance

Match WVEIS (009) 44,782,209.00 34,977,947.00 Match WVEIS (89-299) after Deficit Beginning Balance

Estimated Deficit/Surplus Beginning Balance (007) 930,000.00 10,734,262.00 Match WVEIS (300-989)

Match WVEIS (007/009) with Beginning Balance 45,712,209.00 45,712,209.00 Match WVEIS (89-989)

Check: - (over)under

84% General Current Personnel 3% In Reserve

16% General Current Expenses **

** 24% Utilities

** 24% Transportation

26% Excess Levy Personnel 1,589,214$ Utilities

74% Excess Levy Non-Personnel 1,571,933$ Transportation

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~ 72 ~

All Fund Revenue

Fd. Proj. Rev Obj CC Cat. Description

FY19

Actual

Current


XXX XXX XXX

11 00000 00772 007 0000 00XXX Estimated Beginning Balance 1,636,790.00 1,051,815.00 930,000.00

XXX XXX XXX

11 00000 01111 009 0000 01XXX Taxes 7,970,851.26 7,860,582.00 8,015,822.00

11 00000 01511 009 0000 01XXX Bank Interest (~$10,800 a month) 124,116.55 126,000.00 130,000.00

XXX XXX XXX

11 00000 01989 009 0065 01XXX Other - Misc. 7,514.52 5,475.00 4,204.00

11 00000 01989 009 9991 01XXX Other - Misc. 28,014.04 24,688.00 23,251.00

11 00000 01989 009 9993 01XXX Other - Misc. (~10,000 a quarter) 14,907.83 29,100.00 35,000.00

XXX XXX XXX

11 00000 03111 009 0000 03XXX State Aide 19,057,162.00 19,403,386.00 21,277,244.00

11 00000 03911 009 0000 03XXX For/On Behalf Retirement 1,739,880.31 1,764,231.00 1,791,860.00

11 00000 03915 009 0000 03XXX PEIA RHBT Allocation (Fund 2541) 988,076.86 818,052.00 826,392.00

11 00000 03917 009 0000 03XXX Retirement - Unfunded Liability 4,126,267.00 4,573,209.00 4,573,209.00

11 00000 03918 009 0000 03XXX PEIA Allocation (Fund 2180) 2,412,241.68 2,624,020.00 2,616,909.00

XXX XXX XXX

11 00000 04821 009 0000 03XXX National Forest Land Payments 6,070.09 5,000.00 1,000.00

XXX XXX XXX

11 00000 05261 009 0000 05XXX Transfers 89,904.84 77,185.00 75,858.00

XXX XXX XXX

11 00000 05302 009 0000 05XXX Disposal of Real or Personal Property 19,300.00 5,000.00 10,000.00

XXX XXX XXX

11 00001 01984 009 0000 01XXX Reimbursement from Schools 7,328.00 6,780.00 6,780.00

XXX XXX XXX

11 00Y83 04221 009 0000 04XXX Medicaid Reimbursement 424,141.22 56,750.28 75,000.00

XXX XXX XXX

11 01X00 03111 009 0000 03XXX Step 7a 831,444.00 869,551.00 871,598.00

XXX XXX XXX

12 93009 01112 009 0000 01XXX Taxes - 4,361,936.00 4,448,082.00

XXX XXX XXX

21 00000 01111 009 0000 01XXX Taxes 3,811,251.84 3,510,100.00 3,538,500.00

XXX XXX XXX

61 94X10 01989 009 0000 01XXX E-Rate 81,140.00 86,840.00 87,030.00

XXX XXX XXX

61 02X10 03211 009 0000 03XXX Special Education 91,306.00 97,168.00 115,119.00

61 05X10 03211 009 0000 03XXX CTE 104,996.00 104,996.00 104,996.00

61 05X30 03211 009 0000 03XXX CTE 6,163.00 6,163.00 6,163.00

61 05X80 03211 009 0000 03XXX CTE 25,950.00 25,950.00 25,950.00

61 08X10 03111 009 0000 03XXX State Aide 15,322.00 15,600.00 15,483.00

61 08X20 03111 009 0000 03XXX State Aide 5,097.00 5,164.00 5,115.00

61 08X40 03211 009 0000 03XXX State Aide 63,290.00 127,384.00 127,520.00

61 08X70 03211 009 0000 03XXX State Aide - - 143,271.00

61 17X10 03211 009 0000 03XXX Alternate Education Program 79,646.00 79,646.00 77,024.00

61 18X10 03211 009 0000 03XXX English Second Language (EL) 428.36 382.43

~ 73 ~

Fd. Proj. Rev Obj CC Cat. Description

FY19

Actual

Current


XXX XXX XXX

61 39X90 04311 009 0000 04XXX JROTC 72,047.64 83,950.00 82,940.00

XXX XXX XXX

61 40X10 04511 009 0000 04XXX Title II 254,469.00 250,317.00 252,689.00

61 41X10 04511 009 0000 04XXX Title I 1,270,474.00 1,288,928.00 1,339,525.00

61 42X10 04511 009 0000 04XXX Title IV Part A 92,395.22 93,839.00 100,031.00

61 43X10 04511 009 0000 04XXX Special Education 1,270,893.00 1,170,775.00 1,205,014.00



61 46X10 04511 009 0000 04XXX 21st Century Part 1 165,000.00 215,000.00 215,000.00

61 46X11 04511 009 0000 04XXX 21st Century Part 2 165,000.00 193,589.00 193,589.00

61 50X10 04511 009 0000 04XXX Carl Perkins Grant 85,603.00 80,107.00 84,567.00

61 59X10 04511 009 0000 04XXX Title V - Part B, Subpart 2 70,487.89 85,611.00 86,694.00

XXX XXX XXX

61 88X10 04650 009 0000 04XXX Child Nutrition 1,595,164.95 674,980.00 589,360.00

61 88X10 05211 009 0000 05XXX Child Nutrition 485,808.66 400,000.00 500,000.00

~ 74 ~

Fund 11 Expenses

Fd Proj. Prog. Obj Description

FY18

Expense

FY19

Expense

FY20

Est.Total

FY21

Budget

11111 X Instruction K-12 XXX XXX XXX XXX

11 00000 11111 321 Professional Educator Services - 1,340.00 17,000.00 20,000.00

11 00000 11111 580 Staff Travel - General 6,216.42 6,475.14 5,988.69 6,500.00

11 00000 11111 586 Student Travel - - - 6,687.00

11 00000 11111 611 Supplies 20,016.00 - 2,097.20 8,405.00

11 00000 11111 651 General Techonology Supplies 141,164.00 - 14,612.45 90,420.00

11 00000 11111 652 Tech Supplies - Hardware - Students - - 233,003.03 271,259.00

11121 X Instruction Pre-K XXX XXX XXX XXX

11 00000 11121 321 Professional Educator Services 195,027.84 203,427.52 200,000.00 200,000.00

11 00000 11121 341 Other Professional Services 44,750.22 45,000.00 48,750.00 48,750.00

11 00000 11121 542 Other Advertising 104.00 - 104.00 104.00

12110 X Attendance and Social Work Services XXX XXX XXX XXX

11 00000 12110 551 Printing/Binding - - 1,238.00 1,500.00

12112 X Social Work Service XXX XXX XXX XXX

11 00000 12112 580 Staff Travel - General - - - 1000.00

11 00000 12112 611 Supplies - - - 500.00

12130 X Health - General XXX XXX XXX XXX

11 00000 12130 341 Other Professional Services - - 14,790.00 10,000.00

12236 X Network Support XXX XXX XXX XXX

11 00000 12236 533 Data Communication Svc. 103,719.20 103,476.00 141,644.30 105,000.00

12311 X Board of Education - Supervision XXX XXX XXX XXX

11 00000 12311 331 Employee Training & Development Services 5,064.00 5,075.00 4,991.00 5,000.00

11 00000 12311 524 Fidelity Bonds 100.00 100.00 100.00 100.00


11 00000 12311 611 Supplies 755.76 409.29 15.99 250.00

11 00000 12311 811 School Boards Association Dues 3,847.00 - 4,453.00 4,453.00

12317 X Audit Service XXX XXX XXX XXX


12318 X Legal Services XXX XXX XXX XXX


12319 X Board of Education - Other XXX XXX XXX XXX

11 00000 12319 443 Rentals of Computers and Related Equip - - 15,823.30 18,000.00

11 00000 12319 521 Property Insurance 76,820.00 78,458.00 72,428.00 80,000.00

11 00000 12319 523 Liability Insurance 133,319.00 131,271.00 140,280.00 205,000.00

11 00000 12319 528 Insurance Deductibles 5,000.00 2,500.00 - 2,500.00

11 00000 12319 531 Postal Communication Service 6,251.56 2,407.54 12,071.00 7,000.00

11 00000 12319 611 Supplies 2,210.00 1,431.30 2,558.34 3,000.00

12321 X Executive Asministration - Superintendent XXX XXX XXX XXX

11 00000 12321 331 Employee Training & Development Services 2,218.00 2,858.62 3,051.64 3,000.00

11 00000 12321 524 Fidelity Bonds 100.00 100.00 100.00 100.00


12322 X Executive Administration - Community Relations XXX XXX XXX XXX


12324 X Executive Administration - Asst. Superintendent XXX XXX XXX XXX

11 00000 12324 331 Employee Training & Development Services 175.32 491.24 595.28 1,000.00

12510 X Fiscal Services - General XXX XXX XXX XXX

11 00000 12510 431 Non-Tech-Related Repairs and Maintenance - - 1,246.00 1,150.00

11 00000 12510 541 Legal Advertising 4,941.07 4,868.22 3,387.23 5,000.00

11 00000 12510 611 Supplies 2,143.60 1,101.44 618.78 1,000.00

11 00000 12510 651 General Techonology Supplies 1,027.82 2,288.42 967.53 1,000.00

12511 X Fiscal Services - Supervision XXX XXX XXX XXX

11 00000 12511 524 Fidelity Bonds 3,000.00 3,000.00 3,000.00 3,000.00

12560 X Public Information Servies XXX XXX XXX XXX

11 00000 12560 541 Legal Advertising 455.23 337.52 231.00 200.00

11 00000 12560 551 Printing/Binding - - 1,500.00 750.00

12574 X Service Personnel Staff Training XXX XXX XXX XXX

11 00000 12574 580 Staff Travel - General - 401.78 1,087.56 500.00

~ 75 ~


FY18

Expense

FY19

Expense

FY20

Est.Total

FY21

Budget

12611 X Operation of Building XXX XXX XXX XXX

11 00000 12611 411 Utility - Water/Sewage 123,337.35 120,293.71 137,582.04 125,000.00

11 00000 12611 421 Utility - Disposal Service 161,750.28 142,310.05 147,675.00 150,000.00

11 00000 12611 532 Telephone & Voice Comm. Svc. 29,762.47 33,117.88 32,298.66 30,000.00

11 00000 12611 580 Staff Travel - General 507.47 79.38 795.14 600.00

11 00000 12611 621 Utility - Natural Gas 211,838.09 215,774.46 195,143.86 220,000.00

11 00000 12611 622 Utility - Electricity 1,011,316.78 987,034.74 990,000.00 1,000,000.00

11 00000 12611 623 Utility - Bottled Gas 75,119.94 76,712.26 75,000.00 77,000.00

12621 X Maintenance of Buildings XXX XXX XXX XXX


11 00000 12621 431 Non-Tech-Related Repairs and Maintenance 55,164.68 37,180.76 18,832.72 20,000.00

11 00000 12621 442 Rental of Equipment and Vehicles - - 1,455.00 1,500.00

11 00000 12621 612 Custodial Supplies 110,521.98 160,660.67 49,770.79 40,000.00

11 00000 12621 613 Maintenance Supplies 82,353.01 77,342.77 146,160.73 80,000.00

11 00000 12621 667 Vehicle - Parts - - 1,800.00 500.00

11 00000 12621 819 Other Fees and Dues 969.50 915.00 225.00 500.00

12631 X Care and Upkeep of Grounds XXX XXX XXX XXX


12641 X Care and Upkeep of Equipment XXX XXX XXX XXX


11 00000 12641 431 Non-Tech-Related Repairs and Maintenance - 19,601.85 12,565.37 10,000.00


12671 X O & M Plant - Safety XXX XXX XXX XXX

11 00000 12671 341 Other Professional Services 450.00 450.00 26,000.00 26,000.00



12691 X O & M Plant - Other XXX XXX XXX XXX

11 00000 12691 431 Non-Tech-Related Repairs and Maintenance - - 2,025.00 2,000.00

11 00000 12691 819 Other Fees and Dues 3,681.00 335.50 720.00 1,000.00

12711 X Transportation - Vehicle Operation XXX XXX XXX XXX

11 00000 12711 523 Liability Insurance 52,658.00 60,459.00 61,428.00 66,100.00

11 00000 12711 542 Other Advertising 144.00 57.32 1,000.00 100.00

11 00000 12711 611 Supplies 659.99 553.75 300.00 500.00

11 00000 12711 613 Maintenance Supplies - - 2,500.00 2,000.00

11 00000 12711 661 Vehicle - Fuel- Diesel 11,586.71 86,443.33 194,531.13 90,000.00

11 00000 12711 662 Vehicle - Fuel - Gas 11,370.65 24,399.62 66,716.04 68,310.00

11 00000 12711 663 Vehicle - Fuel - Propane - 28,187.88 141,201.32 275,000.00

11 00000 12711 664 Vehicle - Fuel - Biodiesel 154,387.69 284,678.25 39,660.46 65,000.00

11 00000 12711 669 Vehicle - Other 5,284.13 - 3,954.39 4,000.00

11 00000 12711 741 Bus Replacement - - 349,063.00 400,031.00

11 00000 12711 816 Commerical Driver License Fees (CDL) 1,743.75 3,311.25 - 3,500.00

12731 X Transportation - Vehicle Service/Maintenance XXX XXX XXX XXX


11 00000 12731 342 Drug Testing - Employee 2,676.00 - 5,000.00 5,000.00


11 00000 12731 535 Communication License/Fee - - 120.00 120.00

11 00000 12731 580 Staff Travel - General 1,380.00 1,800.00 1,408.00 500.00

11 00000 12731 591 Svc. Purchased from Ed. Svc. Agency - w/in 3,662.02 8,113.80 10,719.00 10,000.00

11 00000 12731 615 Freight - 706.25 992.46 1,000.00

11 00000 12731 656 Tech Supplies - Hardware - Staff 445.41 5,288.91 46,200.00 46,200.00

11 00000 12731 657 Tech Supplies - Software - Staff 7,373.50 10,470.00 29,732.00 29,732.00

11 00000 12731 665 Vehicle - Oil/Lubricants 11,056.05 14,495.47 20,000.00 20,000.00

11 00000 12731 666 Vehicle - Tires/Tubes 59,571.35 57,816.88 51,701.51 60,000.00

11 00000 12731 667 Vehicle - Parts 321,445.02 341,481.22 300,861.81 348,035.00

~ 76 ~


FY18

Expense

FY19

Expense

FY20

Est.Total

FY21

Budget

12791 X Transportation - Other XXX XXX XXX XXX

11 00000 12791 411 Utility - Water/Sewage 2,314.50 - 2,000.00 2,000.00

11 00000 12791 421 Utility - Disposal Service 2,235.82 1,975.84 4,500.00 4,500.00

11 00000 12791 449 Rental - Other 1,200.00 1,200.00 700.00 1,400.00

11 00000 12791 514 Payment in Lieu of Tranportation 4,960.67 5,046.02 4,334.27 5,000.00

11 00000 12791 528 Insurance Deductibles 7,500.00 3,659.65 3,558.96 5,000.00

11 00000 12791 532 Telephone & Voice Comm. Svc. - 850.89 900.00 900.00

11 00000 12791 611 Supplies 2,496.26 3,291.61 1,092.67 3,000.00

11 00000 12791 612 Custodial Supplies 7,955.61 10,582.71 5,532.98 5,000.00

11 00000 12791 622 Utility - Electricity 9,275.40 9,293.47 10,000.00 10,000.00

11 00000 12791 651 General Techonology Supplies 1,047.35 1,018.58 923.26 1,000.00

11 00000 12791 819 Other Fees and Dues 334.90 310.43 314.11 350.00

15141 X Capital Lease XXX XXX XXX XXX

11 00000 15141 831 Redemption of Debt Principal 397,518.54 421,678.87 217,833.69 93,384.00

11 00000 15141 832 Debt Interest Expense 65,637.02 47,688.27 17,506.48 25,278.00

31332 X Government/Public Admin. XXX XXX XXX XXX

11 00000 31332 521 Property Insurance 500.00 500.00 500.00 500.00

41421 X Alternative Ed/ At Risk XXX XXX XXX XXX

11 00000 41421 569 Tuition to Other - 34,898.93 20,895.42 30,000.00

41431 X Homebound - Out-of-School Environment XXX XXX XXX XXX

11 00000 41431 341 Other Professional Services - - 10,000.00 10,000.00

11 00000 41431 580 Staff Travel - General 1,922.75 2,872.87 758.85 2,000.00

76161 X Interfund Transfer - To Special Revenue XXX XXX XXX XXX

11 00000 76161 844 Reserved - For Staff Development Councils - - - 20,598.00

11 00000 76161 911 Fund Transfers Out 389,182.93 485,808.66 - 500,000.00

76321 X Reserved - Contingencies XXX XXX XXX XXX

11 00000 76321 842 Reserved - Contingencies - 1,114,473.00 1,125,517.00 1,200,000.00

83332 X Community Instruction Pre-K XXX XXX XXX XXX

11 00000 83332 580 Staff Travel - General - - - 1,000.00

11 00000 83332 611 Supplies - - 1,355.33 1,500.00

~ 77 ~

Fund 12 Expenses

Fd Proj. Prog. Obj Loc. Description

FY20

Budget

FY21

Budget

9301X XXX XXX

12 93010 12621 613 000 Maintenance of Building 488,638.00 -

12 93010 14311 341 000 Architecture & Engineering 50,000.00 10,000.00

12 93010 14611 451 000 Site Improvements - 1,450,000.00

12 93010 14711 451 000 Building Improvements 1,200,000.00 209,924.00

12 93010 14711 693 000 Building Improvements 50,000.00 100,000.00

12 93010 14711 733 000 Building Improvements 150,000.00 207,000.00

9302X XXX XXX

12 93020 12611 XXX XXX Total Salaries & Benefits 98,380.00 113,180.00

12 93020 12611 141 000 Substitute Costs + Fixed 2,972.00 10,000.00

12 93020 12611 411 000 Operation of Building 53,043.00 -

12 93020 12611 612 000 Custodial Supplies 120,000.00 -

12 93020 12621 122 000 Maintenance of Building 75,000.00 -

12 93020 12621 612 000 Custodial Supplies - 120,000.00

12 93020 12621 431 000 Maintenance of Building 121,607.00 194,194.00

12 93020 12631 422 000 Snow Removal Service - 45,000.00

12 93020 12631 424 000 Lawn Care Service 95,000.00 95,000.00

12 93020 12641 432 000 Care and Upkeep of Equipment 80,000.00 20,000.00


12 93020 13121 141 000 Substitute Costs + Fixed 991.00 20,000.00

12 93021 12611 122 000 Maintenance and Custodians - 50,000.00

9303X XXX XXX

12 93030 12661 693 000 Security - Equipment 182,330.00 197,116.00

12 93031 12661 341 000 Security - Police Officer 60,000.00 50,000.00

9304X XXX XXX


12 93040 11111 580 XXX Staff Travel - General 2,000.00 2,000.00

12 93040 76321 842 000 Total Salaries & Benefits 96,470.00 317,141.00


9305X XXX XXX

12 93050 11111 652 000 Supplies-Hardware - Student 63,424.00 75,783.00

12 93050 12213 114 000 Employee Training Services - 15,000.00

12 93050 12213 331 000 Employee Training Services 13,000.00 -

12 93050 12213 580 000 Staff Travel - General 2,000.00 1,000.00

12 93050 12236 533 000 Data Communication Svc. 34,500.00 35,000.00

12 93050 12239 XXX XXX 1 Computer Tech. Vacancy 64,440.00 50,910.00

12 93051 11111 656 XXX Supplies-Hardware - Staff 16,500.00 20,000.00

~ 78 ~


FY20

Budget

FY21

Budget

9306X XXX XXX

12 93061 91920 112 XXX School Sponsored Athletics 22,312.00 31,690.00

12 93062 91910 819 101 Student Transportation 2,958.00 3,320.00










9307X XXX XXX

12 93071 11111 611 101 Supplies 4,540.00 4,310.00

12 93071 11111 611 103 Supplies 2,310.00 2,040.00

12 93071 11111 611 104 Supplies 15,890.00 16,160.00

12 93071 11111 611 105 Supplies 9,200.00 9,725.00

12 93071 11111 611 106 Supplies 10,225.00 9,785.00

12 93071 11111 611 107 Supplies 19,895.00 19,055.00

12 93071 11111 611 203 Supplies 1,770.00 1,885.00

12 93071 11111 611 204 Supplies 10,310.00 10,252.00

12 93071 11111 611 401 Supplies 9,930.00 9,960.00

12 93071 11111 611 507 Supplies 42,455.00 42,175.00

12 93072 11111 443 101 Copier Leases 2,656.00 2,748.00

12 93072 11111 443 103 Copier Leases 1,328.00 1,258.00

12 93072 11111 443 104 Copier Leases 9,371.00 10,281.00

12 93072 11111 443 105 Copier Leases 5,388.00 6,192.00

12 93072 11111 443 106 Copier Leases 5,876.00 6,092.00

12 93072 11111 443 107 Copier Leases 11,615.00 12,052.00

12 93072 11111 443 203 Copier Leases 1,084.00 1,291.00

12 93072 11111 443 204 Copier Leases 6,456.00 6,986.00

12 93072 11111 443 401 Copier Leases 5,052.00 5,496.00

12 93072 11111 443 507 Copier Leases 18,513.00 19,950.00

~ 79 ~

Fund 21 Expenses


FY20

Budget

FY21

Budget

9308X XXX XXX

12 93080 76321 842 000 In Reserve Only 32,445.00 60,221.00


12 93081 11111 321 000 Professional Educator Services 5,000.00 50,000.00

12 93081 11111 580 000 Travel - 500.00

12 93081 11111 611 000 Supplies - 500.00

12 93082 12213 331 000 Professional Development 20,000.00 10,000.00

12 93082 21210 XXX 000 Total Salaries & Benefits 58,080.00 52,500.00


12 93083 11119 112 000 Tutor Pay & Fixed Charges 94,500.00 42,528.00

12 93083 11119 580 000 Travel 3,000.00 -

12 93083 11119 611 000 Supplies 12,500.00 1,000.00

9309X XXX XXX

12 93090 83321 123 000 Community Recreation 4,889.00 21,200.00

12 93090 91920 123 000 Athletics Paid by LEA 21,888.00 4,646.00

12 93090 13121 123 000 Facility Use Food Service 3,605.00 -

12 93090 83321 421 000 Rental Land and Buildings 4,000.00 5,500.00



Fd Proj. Prog. Obj Fund Explanation FY19 FY20

FY21

Budget

21 X X X XXX XXX XXX XXX

21 00000 15111 831 Bond Redemption of Principals 2,610,000.00 2,720,000.00 2,720,000.00

21 00000 15121 832 Bond Interest Expense 868,400.00 790,100.00 790,100.00

21 00000 15121 922 Bond Fees 2,000.00 2,000.00 -

~ 80 ~

Fund 61 Revenue and Expenses

Fd Proj. Prog. Obj Description FY20 Budget

61 02Y10 X X State - Special Education XXX

61 02Y10 03211 009 State - Special Education 115,119.00

61 02Y10 03916 009 State - Special Education -

61 02Y10 21291 563 State - Special Education -

61 02Y10 XXXXX XXX State - Special Education 37,340.00

61 02Y10 76371 847 State - Special Education 77,779.00

61 05Y10 X X State - CTE - Secondary Formula XXX

61 05Y10 03211 009 CTE - Secondary Block 104,996.00

61 05Y10 31311 XXX CTE - Secondary Block 23,050.00

61 05Y10 76371 847 CTE - Secondary Block 81,946.00

61 05Y30 X X State - CTE - Secondary Travel XXX

61 05Y30 03211 009 CTE - Travel 6,163.00

61 05Y30 76371 847 CTE - Travel 6,163.00

61 05Y30 X X State - CTE - Equipment Replacement XXX

61 05Y80 03211 009 CTE - Equipment 25,950.00

61 05Y80 76371 847 CTE - Equipment 25,950.00

61 08YX0 X X State-Aid Projects XXX

61 08Y10 03111 009 State Aid - Professional Staff Development 15,483.00

61 08Y10 12213 580 State Aid - Professional Staff Development 15,483.00

61 08Y20 03111 009 State Aid - Service Staff Development 5,115.00

61 08Y20 12574 580 State Aid - Service Staff Development 5,115.00

61 08Y40 03211 009 State Aid - Faculty Senate 127,520.00

61 08Y40 11111 611 State Aid - Faculty Senate 127,520.00

61 08Y70 03211 009 State Aid - Teacher and Leader Induction 143,271.00

61 08Y70 11111 331 State Aid - Teacher and Leader Induction 143,271.00

61 17Y10 X X Alternate Education Program XXX

61 17Y10 03211 009 AEP 77,024.00

61 17Y10 11111 XXX AEP 74,960.00

61 17Y10 76371 847 AEP 2,064.00

61 18Y10 X X English Second Language XXX

61 18Y10 03211 009 ESL -

61 18Y10 11111 611 ESL -

61 28Y60 X X Aurora Operational Grant XXX

61 28Y60 03211 009 Aurora Grant -

61 39Y90 X X JROTC Employee Salary XXX

61 39Y90 04311 009 JROTC Employee Salary 82,940.00

61 39Y90 31332 XXX JROTC Employee Salary 82,940.00

~ 81 ~


61 40Y10 X X Title II XXX

61 40Y10 04511 009 Title II 252,689.00

61 40Y10 XXXXX XXX Title II 212,450.00

61 40Y10 76191 911 Title II 5,415.00

61 40Y10 76371 847 Title II 34,824.00

61 41Y10 X X Title I XXX

61 41Y10 04511 009 Title I 1,339,525.00

61 41Y10 XXXXX XXX Title I 830,000.00

61 41Y10 76191 911 Title I 28,707.00

61 41Y10 76371 847 Title I 480,818.00

61 42Y10 X X Title IV XXX

61 42Y10 04511 009 Title IV 100,031.00

61 42Y10 76191 911 Title IV 2,144.00

61 42Y10 76371 847 Title IV 97,887.00

61 43Y10 X X IDEA - Federal Special Education XXX

61 43Y10 04511 009 IDEA - Federal Special Education 1,205,014.00

61 43Y10 XXXXX XXX IDEA - Federal Special Education 923,400.00

61 43Y10 76191 911 IDEA - Federal Special Education 25,824.00

61 43Y10 76371 847 IDEA - Federal Special Education 255,790.00

61 43Y20 X X IDEA - Federal Special Education - PK XXX

61 43Y20 04511 009 IDEA - Federal Special Education - PK 25,927.00

61 43Y20 XXXXX XXX IDEA - Federal Special Education - PK 16,480.00

61 43Y20 76191 911 IDEA - Federal Special Education - PK 556.00

61 43Y20 76371 847 IDEA - Federal Special Education - PK 8,891.00

61 43Y70 X X IDEA - Federal Special Education - RESA XXX

61 43Y70 04511 009 IDEA - Federal Special Education - RESA 41,060.00

61 43Y70 XXXXX XXX IDEA - Federal Special Education - RESA 39,390.00

61 43Y70 76191 911 IDEA - Federal Special Education - RESA 880.00

61 43Y70 76371 847 IDEA - Federal Special Education - RESA 790.00

61 46Y10 X X 21st Century - Middle/High XXX

61 46Y10 04511 009 21st Century - Middle/High 215,000.00



61 46Y10 X X 21st Century - Elementary XXX

61 46Y11 04511 009 21st Century - Elementary 193,589.00



~ 82 ~


61 50Y10 X X CTE - Carl Perkins XXX

61 50Y10 04511 009 CTE - Carl Perkins 84,567.00



61 59Y10 X X Title V - Rural & Low Income XXX

61 59Y10 04511 009 Title V - Rural & Low Income 86,694.00



61 88Y10 X X Child Nutrition XXX

61 88Y10 01611 009 Child Nutrition -


61 88Y10 04650 009 Child Nutrition 589,360.00

61 88Y10 05211 009 Child Nutrition 500,000.00

61 88Y10 XXXXX XXX Child Nutrition 1,089,360.00


61 94Y10 X X E-Rate XXX

61 94Y10 01989 009 E-Rate 87,030.00

61 94Y10 11111 XXX E-Rate 87,030.00

~ 83 ~

State Aid Allocation Calculation

Step FY20 Money

Total State Aid Allocation Step 10 22,419,633.00

Faculty Senate Step 6d 127,520.00

Teach/Lead Step 7d 143,271.00

Fund 11 Unrestricted State Aid 22,148,842.00

Description Step & % Step Amount % Amount Round Amount

Prof. Devlop Step 1 (.10%) 15,482,800.00 15,482.80 15,483.00

Svc. Develop Step 2 (.10%) 5,115,165.00 5,115.17 5,115.00

20,598.00

Actual Fund 11 Unrestricted after Interfund Transfer 22,128,244.04 22,128,244.00

Description Step Step Amount FY20 Money

Curr. Trips Step 4 (.50%) 1,337,350.00 6,687.00 **

Buses Step 4b 400,031.00

Step 7 Step 7a 871,598.00

21st Century Step 7b 438,759.00 *

AP Step 7c 8,405.00

1,718,793.00 Non-Specified

Description

Funding Explanation FY21 Final

Prof. Staff Development 61 08Y10 03111 009 15,483.00

Ser. Staff Development 61 08Y20 03111 009 5,115.00

Faculty Senate 61 08Y40 03211 009 127,520.00

Teacher and Leader Induction 61 08Y70 03211 009 143,271.00

Funding Explanation FY21 Final

Unrestricted Block Funding 11 00000 03111 009 21,277,244.00

Unrestricted Step 7a Funding 11 01Y0X 03111 009 871,598.00 22,148,842.00

Funding Code

Funding Code

~ 84 ~

Disclaimer

The Budget and Figures are a good faith estimate only and represent an approximation of future

expense based on fact and circumstances existing at the time of preparation. Actual cost of such items

may exceed the estimated costs.

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