2016 Preliminary Budget - Harrison County Schools

Transcription

The Harrison County
Board of Education
Clarksburg, West Virginia 26301
www.harcoboe.com
Approved Annual
Preliminary Budget of
Harrison County Schools
Fiscal Year Ending June 30, 2016
Table of Contents
Organizational Overview....................................................................................................................... 1
Accounting Basis ................................................................................................................................... 4
Budget Process...................................................................................................................................... 6
Budget Calendar .............................................................................................................................. 8
Mission and Goals ................................................................................................................................. 9
Financial Summary-All Funds Combined ............................................................................................ 13
General Current Expense Fund ..................................................................................................... 14
Excess Levy Fund ........................................................................................................................... 29
Special Revenue Fund ................................................................................................................... 41
Capital Projects Fund .................................................................................................................... 48
Tax Information................................................................................................................................... 52
Excess Levy Details .............................................................................................................................. 54
Board Debt .......................................................................................................................................... 58
Budget Forecast .................................................................................................................................. 59
Student Information ........................................................................................................................... 62
Personnel Information ........................................................................................................................ 67
Personnel Pay Schedules .............................................................................................................. 72
Appendix/Addendums
Assessed Values and Levy Order Rate Sheet ................................................................................. 79
Public School Support Final Computations .................................................................................... 84
Budget Requests ......................................................................................................................... 102
Glossary ....................................................................................................................................... 117
Harrison County Schools Preliminary Budget FY 16
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HARRISON COUNTY SCHOOLS
One of West Virginia’s premier school districts, Harrison County Schools is the 7th largest school
district in the state. There were 10,929 students enrolled as of the second month of the FY 15
school year in pre-school through 12th grade. There are thirteen elementary schools, five
middle schools, five high schools, and one alternative school. There are two additional school
sites, Pressley Ridge and United Technical Center, which serve other educational needs.
Harrison County Schools is a major economic force within this region, with approximately 1,461
regular employees and a payroll of approximately $67 million dollars. Harrison County Schools
is the second largest employer in the county (second to the FBI Center). The county covers 416
square miles and has a population of approximately 69,099 (as per 2010 US Census).
Funds from this budget are used for materials to teach students, transport them to and from
school, feed them breakfast and lunch, and maintain the school buildings and grounds. In
addition, the budget provides salary and benefits for its employees, substitute reimbursement,
staff training and other materials and equipment. Schools are also responsible for maintaining
funds which are kept separate from the funds allocated in the annual budget document.
The following summary provides highlights of the FY 16 budget (July 1, 2015 through June 30,
2016). Please note that throughout the budget document the fiscal year will be referenced by
FY followed by the ending digits of the year.
ORGANIZATION
The Harrison County Board of Education (Board) is a corporation created under the authority of
West Virginia Code §18-5-1 et seq. and is composed of five members nominated and elected by
the voters of the county for four-year terms. The Board is responsible for the supervision and
control of the county school district, subject to State statutes and the rules and regulation of
the West Virginia State Board of Education.
The executive and administrative functions of Harrison County Schools are mostly traditional
and are organized into line and staff relationships that define official spans of authority and
communication channels. However, there are many cross-departmental relationships that
exist. The board members and top administrators are listed on the following page.
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CONTACT INFORMATION
BOARD OF EDUCATION MEMBERS
President, Doug Hogue
7/1/12-6/30/16
304-623-2168
Vice President, Frank Devono, Jr.
7/1/14-6/30/18
304-933-3397
Member, Michael Daugherty
7/1/14-6/30/18
304-629-3560
Member, Gary Hamrick
7/1/12-6/30/16
304-844-0718
Member, Kristen Messenger
7/1/14-6/30/18
304-614-7998
EXECUTIVE ADMINISTRATIVE STAFF MEMBERS
Employee Name
Title/Position
Dr. Mark Manchin
Superintendent
Wendy Imperial
Assistant Superintendent of
Curriculum and Instruction
Assistant Superintendent
Facilities & Support Staff
Assistant Superintendent of
Policy and Personnel
Treasurer/Chief School Business
Official
Supervisor of Federal Programs
Anthony Fratto
Donna Hage
Sharon Hinkle
Lola Brown
Vic Fisher
Supervisor of Pupil Services
Phone
Number
304-326-7342
Email Address
304-326-7342
[email protected]
304-624-3390
[email protected]
304-326-7329
[email protected]
304-326-7344
[email protected]
304-326-7396
304-326-7360
[email protected]
[email protected]
[email protected]
Harrison County Board of Education
408 E. B. Saunders Way
Clarksburg, WV 26301
Phone 304-326-7300
www.harcoboe.com
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ACCOUNTING BASIS
GASB (Governmental Accounting Standards Board) Statement 14 establishes the criteria for
determining the governmental reporting entity and the component units that should be
included within the reporting entity. Under provisions of this statement, the School Board is
considered to be a primary government, since it is a separate legal entity, has its own elected
governing body, and is fiscally independent of other local governments. The School Board has
no component units, defined by GASB Statement 14 as other legally separate organizations for
which the elected board members are financially accountable.
The activities of the board are recorded in separate funds. Each fund is a separate set of selfbalancing accounts, which comprise its assets, liabilities, fund equity, revenue, and
expenditures. The following fund types are maintained: General Current Expense Fund, Excess
Levy Fund, Special Revenue Fund, Capital Projects Fund, and Agency Funds. The General
Current Expense and Excess Levy Funds are the main operating funds of the Board. The Special
Revenue Fund accounts for all revenues attributable to state and federal grants and other
revenue sources that are legally restricted to expenditure for specific purposes. The Capital
Projects Fund accounts for specific capital building projects.
This budget does not include agency funds, which are used to account for assets that the Board
holds for others in an agency capacity. These agencies include the United Technical Center,
which is a multi-county vocational school and the Regional Educational Service Agency (RESA)
that provides a variety of educational and technical services to schools. These budgets are
created and approved by their respective governing boards, which are distinctly separate from
the Harrison County Board of Education, which is why they are not included with this budget
document. The Harrison County Board of Education is solely responsible for the accounting
processes and not budgetary matters.
The Chart of Accounts presents a listing of the account codes that are used by all county boards
of educations in the State of West Virginia for financial accounting and reporting purposes. The
account codes have been designed to align closely with the account codes presented by the
National Center of Education Statistics (NCES). The chart of accounts allows for the
classification of financial transactions to facilitate the accumulation of revenues, expenditures
and balance sheet accounts in the categories needed for required reports. They include (in
order) fund, project, revenue source/program function/or balance sheet, object, location, cost
center, subject, and expansion.
Encumbrance accounting is employed in governmental funds. Encumbrance accounting, under
which purchase orders, contracts and other commitments for the expenditure of monies are
recorded in order to reserve that portion of the applicable appropriation, is employed as an
extension of the formal budgetary process. Encumbrances outstanding at year-end are
reported in the appropriate fund balance category (restricted, committed or assigned) since
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they do not constitute expenditures or liabilities because the commitments will be honored
during the subsequent year.
The governing body of each county board of education is responsible for the purchasing,
receiving, safeguarding and disposal of all goods and services. This authority has been
delegated to the Superintendent, the Treasurer, and the Purchasing Director. The West Virginia
Department of Education Policy 8200 promulgates the rules for purchasing and can be
reviewed at the following web address:
http://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=23899&Format=PDF
In addition, Harrison County Board of Education Policy 2206 and Policy 2210 establishes
additional purchasing guidelines as required by WVDE Policy 8200. The Board participates in
the WV State Purchasing Card Program (P-Card) which allows the board to receive the highest
possible rebate offered to local governments (rebate schedules fluctuate with amount of
expenditures). This process allows for an efficient method for streamlining the payment
process while continuing meeting the established internal controls for procurement and
payment of goods and services. It has reduced the volume of accounts payable transactions
and associated administrative costs and has added discretionary funds for future expenditure.
Harrison County Board of Education Policy 2213 further addresses the use of the P-Card.
The Board is exposed to various risks or loss related to torts, theft, or damage to and
destruction of assets, errors and omissions, injuries to employees, and natural disasters. The
School Board, pursuant to the provisions of State law, participates in the following risk
management programs administered by the State.
The School Board participates in the West Virginia Board of Risk and Insurance Management
(BRIM), a common risk insurance pool for all State agencies, component units, boards of
education and other local governmental agencies who wish to participate. The School Board
pays an annual premium to BRIM for its general insurance coverage. Fund underwriting and
rate setting policies are established by BRIM. The cost of all coverage as determined by BRIM is
paid by the participants. The BRIM risk pool retains the risk of the first $2 million per property
event and purchases excess insurance on losses above that level. BRIM has $1 million per
occurrence coverage maximum on all third-party liability claims.
The School Board provides employees health and basic life insurance benefits through the
Public Employees Insurance Agency (PEIA). PEIA was established by the State of West Virginia
to provide a program of health and life insurance for employees of State agencies, institutions
of higher learning, boards of education, and component units of the State. In addition, local
governmental agencies and certain charitable and public service organizations may request to
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be covered. PEIA provides a general employee benefit insurance program which includes
hospital, surgical, major medical, prescription drug and basic life and accidental death. Fund
underwriting and rate setting policies are established by the PEIA Finance Board. The cost of all
coverage as determined by the Finance Board is paid by the participants. Beginning July 1,
2015, large employers, such as the Harrison County School Board, are required to expand
health insurance coverage to individuals who work on average 30 hours or more per week and
their dependents (excluding spouses).
The board also offers dental and vision coverage through a self-insured plan that is
administered by American Benefit Corporation. This benefit, which has minimal cost to
employees, is funded by the excess levy.
Traveler’s Insurance Company provides worker’s compensation coverage to the Harrison
County Board of Education. The cost of all coverage as determined by Traveler’s Insurance
Company is paid by the Board and they retain the risk related to the compensation of injured
employees under the program. Worker’s Compensation is budgeted in the amount of
$624,565, but may increase when all of the special revenue projects are developed in detail.
BUDGET PROCESS
Harrison County Schools utilizes the budget/financial process to help meet the county goals and
objectives by providing funding in the areas of need that are identified throughout the budget.
The budget is tied closely to the county board’s strategic plan in meeting the educational goals
and objectives, particularly with the grant funds reported within the Special Revenue Fund.
All boards of education within West Virginia are required by statute to prepare annual budgets
and levy rate estimates on prescribed forms and submit these for approval. Budgets are
presented on the modified accrual basis of accounting for all governmental funds but do not
include amounts for other post-employment benefits billed by Public Employee Insurance
Agency (PEIA) beyond the retiree subsidy (pay-as-you go) amount because only the retiree
subsidy amounts are required to be remitted according to WVC 5-16d-6(e). The following
procedures are followed in preparing the annual budget:
1. Pursuant to State statute, the School Board is required to hold a meeting or meetings
between the seventh and twenty-eighth days of March to ascertain its financial condition
and to determine the amount that is to be raised from the levy of taxes for the fiscal year
commencing July 1. The School Board adjourns the meeting and submits its Schedule of
Proposed Levy Rates to the State Auditor’s Office for approval. The School Board then
reconvenes its meeting on the third Tuesday of April to formally lay the approved levy.
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2. The School Board is also required to submit its proposed budget for the subsequent year
to the State Board of Education for approval by the date established in the budget calendar.
The School Board is also required to hold a public hearing on the proposed budget before it
is submitted for approval. The proposed budget must be made available for public
inspection for at least 10 days before the public hearing is held.
Revisions to the budget are authorized only with the prior written approval of the WVDE.
According to the requirements of West Virginia Code §18-9B-10 county boards of education
may expend funds or incur obligations only in accordance with the approved budget and
expenditure schedule, and make transfers between items of appropriation or expenditure only
with the prior written approval of the State Board of 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.
Budget requests may be submitted by each department head and other outside agencies.
Schools and other interested parties, such as local school improvement councils (LSICs) are also
encouraged to submit budget requests through the school principal. Budget requests are
reviewed by the Superintendent and his administrative staff, and the Board of Education
Members.
There are two local board policies that address budgeting: Policy File 2101 Budget Preparation
Procedures and Policy File 2102 Excess Levy Budget Planning – Staff Involvement (school
allocations for excess levy funds only). Policy 2101 requires input from the board,
administrative staff, teachers, service personnel and the public when formulating the budget.
Policy 2102 dictates the procedures for schools to involve different representation when
formulating excess levy fund expenditures at the school level.
Any changes to the proposed budget after its adoption will be processed through the normal
supplement and transfer procedures established by the West Virginia Department of Education
(WVDE).
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BUDGET CALENDAR
January 26, 2015
February 5, 2015
February 6, 2015
February 17, 2015
February 18, 2015
March 3, 2015
March 2, 2015
March 14, 2015
March 16, 2015
March 16, 2015
March 25, 2015
March 28, 2015
April 7, 2015
April 21, 2015
April 24, 2015
May 5, 2015
May 8, 2014
May 19, 2015
June 1, 2015
Work session with various administrators (facilities) – 8:30 a.m.
Work session with various administrators (Asst. Supt) – 8:30 a.m.
Budget requests due to Chief School Business Official
Special meeting to review personnel as it relates to the budget – 5:00 p.m.
Regular meeting to begin at 6:00 p.m.
Work session with various administrators –8:30 a.m.
Board of Education receives certificates of valuation from the County Assessor.
Special meeting to review budget process with Board Members - 5:00 p.m.
Regular sixty day legislative session ends.
Special meeting to review budget with Board Members- 5:00 p.m.
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, 2015). Statutory meeting at 5:45 p.m.
- Regular meeting will begin at 6:00 p.m.
Projected release of final state aid computations
Schedule of Proposed Levy Rate to State Auditor and State Board of Education.
(No later than March 28, 2015)
Special Meeting to review budget with Board Members- 5:00 p.m. Regular
meeting will begin at 6:00 p.m.
Reconvene the March 17, 2015 meeting to officially enter all levies, after
having received approval from the state tax commissioner – 5:45 p.m.
(Statutory meeting date). Regular meeting follows at 6:00 p.m.
Copies of Levy Order and Rate Sheet must be forwarded to State Auditor and
Office of School Finance.
Special meeting with Board Members to review budget – 5:00 p.m. Regular
meeting will begin at 6:00 p.m.
Notice of budget hearing submitted to publisher to be published May 8, 2015
and May 18, 2015 (at least 10 days prior to hearing on May 19, 2015).
Public hearing concerning the 2015-2016 budget. The board must also
formally adopt the proposed budget pending approval by the State Board –
5:45 p.m. (regular meeting to follow at 6:00 p.m.). Proposed budget will be
published after board approval, but will be available for review beginning May
5, 2014.
Each county must electronically submit its proposed budget to the State Board
for approval.
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MISSION AND GOALS
The mission of the Harrison County Schools is to achieve excellence in education, through
partnership with home and community, so that each student becomes
•
a life-long learner
• a responsible citizen
• a productive member of society.
Harrison County Schools’ core beliefs reflect the system’s commitment to achieve educational
excellence and include the following:
•
•
•
•
•
All students can succeed.
Education is the shared responsibility of the school, families, and community.
All schools should provide a healthy, safe, and drug-free environment.
Everyone can be a lifelong learner and productive citizen.
Everyone should demonstrate positive character, civility, and integrity.
Harrison County Schools offers its students the finest in educational programming through a
well-planned, comprehensive curriculum which is designed to meet the needs of all students at
each developmental level.
The Elementary Curriculum (K-5) begins with a dynamic, activity-oriented kindergarten program
which introduces students to the wonders of their environment, gives them an appreciation for
others and provides them with successful learning experiences.
The program in grades 1-5 emphasizes activities through curricular and instructional practices
that assure our young people leave the fifth grade able to read, write and solve mathematical
problems. Learning occurs primarily through themes, projects and individualized learning
opportunities that teachers plan to reflect children's interests and suggestions. The curriculum
focuses on exploration, discovery and hands-on experiences. The learning process incorporates
continuous progress while accommodating all learning styles, interests, developmental levels
and needs, and involves a mix of individual, small group and whole group activities.
Expanding on the creative learning that takes place in thirteen elementary schools, the Middle
School Curriculum continues to meet student needs as they make the transition from
elementary to high school. It offers concentrated instruction in the basic skills and gives
particular attention to forming a sound academic foundation needed to meet the high
expectations of our high schools. An advisor-advisee program maximizes contact between the
students and their teachers. The teachers in interdisciplinary teams plan deliver and assess
effective and exciting units of instruction. Exploratory classes expose students to new areas
that would not have been as effective with traditional junior high scheduling. Reading is
offered and emphasized throughout the middle school program as are multi-age grouping and
interest-based instruction.
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During the eighth grade, students, with their guidance counselors and parents, develop a four
year high school plan in one of three flexible programs, each of which leads to twenty-eight
units of credit and graduation.
The Adolescent Curriculum (9-12) offers students high quality programs which maintain high
academic standards and expectations, allowing students choices as they prepare for productive
careers. Every graduate will have the competencies necessary to succeed in the world of work
or in post-secondary education.
A Strategic Planning Committee has been established and is comprised of representation from
all major stakeholders in the educational community. Committee members participate in a mid
and end of year review of the actions steps to determine the extent of coverage and to
determine which action steps to retain, revise, expand, and add to achieve our goals. In
addition, focus groups provide an opportunity for professional growth and development.
Harrison County’s Parent Advisory Committee also meets to offer input and suggestions for
programs. The strategic plan is on file in the Superintendent’s Office for review.
In addition to the employment of necessary personnel and routine facility maintenance needs,
the following is a list of our goals that can be aligned and matched to the budget requests
beginning on page 104.
1 - Create positive learning environments
SMART Goal 1.1 - Create a learner-centered climate by increasing student engagement in
higher-order thinking skills as reflected on the Instructional Practices Inventory (IPI) as
measured by analysis of three data collections during the school year.
SMART Goal 1.2 - Foster responsibility in students by having each student create two selfreflective, SMART goals (1 1earning and 1 behavior) for the school year as evidenced in their
student data portfolio.
SMART Goal 1.3 - Improve safety and health by reducing the number of accidents, injuries, and
other safety-related violations as measured by student/employee accident reports, discipline
reports, and health & fire inspections during the school year.
SMART Goal 1.4 - Maintain or increase collaborative time for teachers to focus on student
achievement, assessment, and data driven instruction, as evidenced by school
schedules, agendas, minutes and sign-in sheets during the school year.
2 - Advance innovative technologies
SMART Goal 2.1 - Provide access to the most modern and advanced computer technologies,
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services and applications as measured by the student to computer ratio reflected in the Digital
Divide Survey (DDS).
SMART Goal 2.2 - Provide 100% of students with Cyber Safety instruction during the school
year.
SMART Goal 2.3 – Provide access to the most modern and advanced computer technologies,
services, and applications for staff and supplemental access for students as measured by the
Federal Programs Inventory and financial records.
3 - Maximize student achievement
SMART Goal 3.1 - Review and approve School Strategic Plans measured by the Harrison County
School Plan Rubric during the school year.
SMART Goal 3.2 - Encourage data-driven decision making about teaching, learning, and
intervention as measured by agendas and evaluations from data analysis sessions during the
school year.
SMART Goal 3.3 - Extend the School Strategic Plans of Focus and Support schools to identify
root causes and set goals to improve student achievement as measured by WESTEST 2 and the
High Quality Schools Data Collection System during the school year.
SMART Goal 3.4 - Fulfill all requested needs of the identified 2013-2014 homeless students, as
required by the McKinney-Vento Act, by providing the allowable Title I services as documented
in the annual report and Title I financial records.
SMART Goal 3.5 - The percentage of Harrison County Limited English Proficient (LEP) students
making progress in English will increase by 2% as measured by Spring 2015 WESTELL (AMAO
1)(Annual Measurable Achievement Objectives), and the percentage of Harrison County LEP
students attaining English proficiency as measured by Spring 2015 WESTELL will increase by 2%
(AMAO II).
SMART Goal 3.6 - Supplement the educational needs of all identified neglected and delinquent
students as measured by services provided by the Title I Part D Grant Sub grant and the Title I
Part A Neglected and Delinquent Set Aside records.
SMART Goal 3.7 - Provide ongoing and embedded professional development as measured by
the number of, and participation in high quality proposals in the My Learning Plan software.
SMART Goal 3.8 - Achieve annual West Virginia Accountability Index System targets for each
school as measured by proficiency in ELA and Math, student growth, closure of student
subgroup gaps, attendance, and/or graduation rate.
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SMART Goal 3.9 - Recruit, retain, and retrain teachers to achieve 100% Highly Qualified status
during the school year.
SMART Goal 3.10 – Increase graduation rate to the state average from June 2014 to June 2015
as reflected in state accountability reports.
4 - Promote family, community, and school partnerships
SMART Goal 4.1 - Create opportunities for parent involvement and increase community
engagement as measured by the number of activities partnering Harrison County Schools and
its community as measured by agendas, minutes (where applicable), and sign in sheets.
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FINANCIAL SUMMARY
The total FY 16 budget for all funds is estimated at $123,175,688. This includes:
General Current Expense Fund $79,968,344
Excess Levy Fund $25,518,241
Special Revenue Fund $17,689,103
The Capital Project Fund is not included in the preliminary budget because these projects are
supplemented as they are received through the normal budget supplement process. Any
projects that remain in that fund are re-established after the financial statements have been
prepared. Of the budgeted amount for FY 16, approximately 65% is allocated for the general
current expense fund, 21% for the excess levy fund, and 14% is for the special revenue fund.
FY 14 BUDGET
General Current Expense Fund
21%
Special Revenue Fund
14%
65%
Excess Levy Fund
Capital Projects (no preliminary
amount)
The FY 16 budget includes revenue funds comprised of taxes, local, state, and federal funds,
and other/inter-fund transfers. Taxes and state funds make up a large portion of the general
current expense fund while state and federal funds are the main funding sources for the Special
Revenue Fund. Excess levy funds are all derived from tax collections. Capital improvement
funds, when included, consist mostly of state grants and inter-fund transfers from the general
current expense fund. Other financing sources such as indirect costs and inter-fund transfers
are also included as revenue. It should be noted that some special revenue fund grants are
not included in the preliminary budget. These amounts are supplemented into the budget after
the preliminary budget is adopted.
In addition to salaries and benefits, funds are used to pay for the maintenance of facilities,
transportation costs, utilities, services, insurance, supplies, textbooks, and equipment. Federal
dollars support more targeted areas such as Child Nutrition, Title I and Special Education.
Specifics of each fund included in the preliminary budget follow.
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GENERAL CURRENT EXPENSE
General Current Expense Fund - Summary of Revenue
The General Current Expense Fund is the operating fund (combined with the Excess Levy Fund)
of the Board and accounts for all revenues and expenditures not encompassed within other
funds. The General Current Expense Fund deals with the general tax revenues and state funds
allocated by the West Virginia state legislature. It also includes local and federal funds that are
not obligated for specific purposes. The total general current expense fund budget for FY 16 is
$79,968,344.
The total regular taxes budgeted in FY 16 is $22,822,484. This amount is established by
applying the rates set by the WV Legislature to the assessed property values. Of the regular
taxes levied in FY 16, $20,598,318 is deducted for the local share of the Public School Support
Program (PSSP). This local share amount is subtracted from the total basic foundation
allowance to determine the State’s share that is appropriated to each county. Amounts are
also budgeted for prior year and supplemental tax collections in the amount of $1,300,000.
Miscellaneous local revenue includes $5,000 for tuition, $100,000 interest earned, $39,000
building rentals, $200,000 well proceeds, and other sources of local funds in the amount of
$790,000. State support is evidenced by the Public School Support Program (PSSP) allocation
of $36,293,428 and the state contributions for both public employee health insurance and
retirement, in the amounts of $8,591,800 and $4,231,632, respectively. Federal
reimbursement for the Reserve Officers’ Training Corps (ROTC) programs in which four of our
five high schools participate is budgeted in the amount of $120,000. Indirect costs are also
budgeted in the amount of $275,000.
Medicaid reimbursement for services provided in the public schools is budgeted in the amount
of $1,200,000. The future of Medicaid reimbursements is uncertain. For the fiscal year ended
June 30, 2013, Medicaid school-based health services revenue was recognized in accordance
with fee-for-service billing as in prior years by the Board. It appears that CMS has approved
West Virginia’s School Based Health Services State Plan Amendment on November 25, 2014
with an effective date of July 1, 2014; however changes have and will be made to fee for service
billings. There will also be an annual cost settlement that will compare the county’s computed
cost based on the Random Moment Time Study (RMTS) against the Fee-for-Service billing paid.
It is uncertain how this will affect the amount of funds received by the board at this time.
As per directive from the WVDE, retirement funds paid on behalf of the board by the WVDE
have not been included in the preliminary budget. This amount will be added during the year
as a budget supplement and will show as a budget adjustment on the annual financial
statements. This exclusion, which amounted to $12,596,343 in FY 15, drastically affects
comparison of the total budget from FY 15 to FY 16.
14
Lastly, the beginning fund balance, which is an estimated carryover amount from FY 15, is
budgeted in the amount of $4,000,000 and balances the FY 16 budget. The following chart
illustrates these revenues as described in the preceding narrative.
GENERAL FUND
REVENUES
Ad Valorem Taxes
Interstate
Registration Taxes
Public Utility Tax Loss
Fund
Tax Penalties and
Interest
Tuition
Interest
Rentals
Well Proceeds
Other Gov't Rebates
Miscellaneous Local
Accrued Local
Revenue
School Support
PEIA
Other Unrestricted
State
Other Restricted
State
For/On Behalf State
Unrestricted Federal
Medicaid
Other Restricted
Federal
Proceeds from bond
Inter-fund transfers
Disposal of property
Extraordinary Item
Beginning Balance
TOTAL
FY 12*
ACTUAL
FY 13
ACTUAL
FY 14
ACTUAL
$23,352,137
52,533
FY 15
Preliminary
Budget
$23,679,114
0
FY 16
Preliminary
Budget
$23,972,484
0
$39,117,366
146,994
$19,893,666
100,629
143,750
40,988
0
0
0
326,876
133,956
156,975
150,000
150,000
3,600
206,325
39,817
3,100
187,607
39,624
6,800
208,117
39,680
5,000
185,000
39,000
5,000
100,000
39,000
n/a
23,251
342,148
-503,215
n/a
83,874
638,826
-1,125,579
474,759
68,375
787,975
0
600,000
50,000
715,000
0
200,000
65,000
725,000
0
41,830,721
7,374,478
40,269,728
8,887,578
36,575,021
8,750,080
36,878,559
8,779,356
36,293,428
8,591,800
12,921
16,850
5,979
0
0
295
10,788
1,269
0
0
20,030,452
120,457
1,573,224
134
17,767,890
153,186
1,604,440
568
17,188,600
121,304
1,293,561
282
17,008,609
130,000
1,200,000
0
4,231,632
120,000
1,200,000
0
100,754
1,275,343
65,628
19,618,212
n/a
$131,849,531
0
230,251
144,485
19,831
n/a
$90,295,148
298,855
116,973
8,238
n/a
$89,507,513
0
225,000
0
0
1,500,000
$91,144,638
0
275,000
0
0
4,000,000
$79,968,344
* Please note that FY 12 includes excess levy funds. These funds were placed in a separate fund
beginning in FY 13.
15
Notable items from the previous chart and below include:
• Excess levy fund taxes were included in FY 12 in the amounts of $20,674,864.
• Extraordinary revenue was reported in FY 12 that transferred the portion of the OPEB liability
•
•
•
•
•
attributable to personnel funded by the state school support program to the State of WV.
Accrued local revenue is only for financial reporting purposes.
The beginning balance is included for budgetary purposes only.
FY 15 is the first year that the preliminary budget reflected proceeds from the Marcellus well. A
lesser amount is predicted for FY 16 due to present revenue collections.
FY 16 does not include the For/On Behalf State funds for retirement. These funds will be
supplemented into the budget during the year rather than included in the beginning budget as
per directive from the WVDE. This is a difference of approximately $12,596,343 when compared
to FY 15.
The total budget declined $11,176,294. The budget would have reflected an increase of
$1,420,049 if the For/On Behalf State funds for retirement would have remained in the
preliminary budget amounts for FY 16.
General Current Expense Revenue Comparison
Budget
FY 16
Budget
FY 15
Actual
FY 14
0.36%
1.74%
33.25%
0.26%
1.47%
28.36%
64.65%
69.91%
Interfund Transfer
0.46%
1.66%
28.12%
69.76%
Federal Funds
State Funds
Local Funds
Actual
FY 13
Actual
FY 12
0.42%
1.95%
23.47%
1.09%
1.28%
30.22%
74.17%
67.40%
16
General Current Expense – Summary of Expenditures by Function Code
The majority of employee salaries (87%) are funded in the general current expense fund. There
are approximately 875 (of 955) professional employees, including teachers, professional
support staff, and administrators, and 399 (of 506) service employees funded in the general
current expense fund as reported on the 2015 certified list. Salaries and benefits account for
82% of the general current expense fund and 60% of the excess levy fund. Approximately $8.9
million of salaries attributed to the general current expense fund is transferred to the excess
levy fund to pay for the unfunded positions. The remaining funds in the general current
expense fund are used to pay for the maintenance of facilities, transportation costs, utilities,
services, insurance, supplies, and equipment.
Instructional programs include salaries, benefits and fixed costs for regular education teachers,
special education teachers and aides, vocational education teachers, kindergarten and
preschool teachers and aides, substitutes, travel, and extra student ratio supplements. Also
included are the driver’s education car rental costs and repairs in the amount of $19,500.
As per board policy, mileage reimbursement has been set to equal the state reimbursement
rate, which is currently .47 cents per mile for all employees. Travel is allocated throughout the
various program accounts.
A stipend of $1,000 is included for special education teachers for Medicaid billing services.
Certain personal care aides also receive a stipend of $500 for Medicaid billing services. The
total amount budgeted for Medicaid billing services is $231,884, which is included within the
instruction, support service student, and transportation sections of the budget. The future of
Medicaid reimbursements as they are calculated now is uncertain due to the changes being
dictated by the federal Centers for Medicare and Medicaid Services (CMS).
Other instructional programs include funding for ESL (English as a Second Language), and
alternative (at risk) education programs, such as the alternative school, homebound services
and after school detention. The total ESL program cost is budgeted for $236,813. Not all costs
that directly relate to alternative education are budgeted in the instructional programs. The
total in this series is $619,039, however, other costs integral to the alternative school are
budgeted in applicable support service function codes (general administration, school
administration, O&M plant etc.). The costs associated with regular homebound services are
budgeted in the amount of $41,318. This is slightly higher than last year’s budget amount.
Homebound services for special education students are provided by restricted state funding in
the special revenue fund. After school detention for middle and high schools is budgeted in the
amount of $2,800 per middle school and $5,180 per high school. The addition of elementary
after school detention is new this year in the amount of $2,800 per school. The total after
school detention cost is $76,300 excluding fixed costs.
17
Community service programs, such as the payment of salaries for the energy express summer
program is included in the amount of $21,999. Energy Express is an award winning summer
reading and nutrition program for children living in rural and low-income communities. This is a
program under the leadership of the WVU Extension Services 4-H Youth Development program.
Most Co-Curricular and Extra-Curricular expenditures are included in the Excess Levy Funds;
however, the general fund includes funds in the amount of $10,000 for the use of the YMCA
swimming facility for each county high school swim team. For the second year, funding for
student concussion testing in accordance with the WV Secondary Schools Activities Commission
in the amount of $7,400 is also included.
Total instructional is $41,724,048.
Student Support Services include salaries and benefits, supplies, substitutes, services, and
travel for the attendance director, social worker, guidance counselors, and health nurses,
speech therapists and psychologists. There is $15,000 budgeted for the county share of
Medicaid billing services provided by the Regional Educational Service Agency (RESA). A stipend
for Medicaid billing in the amount of $1,000 for speech therapists and psychologists is included
with student support services. Total student support services $4,928,400.
Instructional Staff Support Services provide administrative, technical, and logistical support to
facilitate and enhance instruction, including salaries and benefits, substitute costs, supplies and
travel for supervisors, curriculum coordinators and school librarians. Total instructional staff
support services $2,012,418.
General Administration Support Services provide salaries, benefits, liability
insurance/deductibles, fidelity bonds, supplies, School Board Association dues, services, and
travel of board members, superintendent, assistant superintendents of curriculum and
facilities, and secretaries. Legal and audit fees are included in the amounts of $100,000 and
$30,000, respectively. The legal expenses have been dramatically reduced from prior year
amounts (less $75,000 from FY 15).
Harrison County Board of Education Policy 3208 provides funding for 57 substitute days to
attend professional meetings/conferences and 31 substitute days for service personnel to
attend meetings/conferences are allocated as follows: West Virginia Education Association
(WVEA) – 30 days, American Federation of Teachers (AFT) – 23 days, and Professional Educators
– 4 days. Service WVEA – 3 days, West Virginia School Service Personnel Association -23 days,
18
and West Virginia United School Service Employees – 5 days. Conference expense funds for
these organizations are not included in the budget.
Total general administration support services $1,087,962.
School Administration Support Services includes funds budgeted for school principals and
secretaries, software, travel, report card printing and student accident insurance. Total school
administration support services $5,476,347.
Central Support Services covers the salary and benefits, supplies, travel, postage, advertising,
software and hardware maintenance, and other expenditures for fiscal services, purchasing,
warehousing, public information, personnel, and administrative technology services. Total
central support services $1,676,042.
Operations and Maintenance Support Services include salaries and benefits for the
maintenance and custodial staff, and the administrator of safety/student discipline. It also
includes substitute funds, contracted services, rentals, software maintenance, utilities, property
insurance, flood insurance, building maintenance and custodial supplies and equipment, travel,
and fire service fees. Contracted services include heating/ventilating/and air conditioning
(HVAC), elevator repairs/inspections, pest control, phone maintenance, fire safety services, and
lawn care.
There is $13,000 budgeted for contracted athletic field cleanup services and $200,000 budgeted
for contracted grass mowing. There is a continuation of $120,000 matching funds for resource
officers at all high schools ($20,000 per location) included for FY 16.
Service personnel receive numerous supplement salaries. There is $104,466 allotted for
extracurricular custodial positions for the athletic fields and $50,000 (excluding fringe benefits)
for temporary summer maintenance classification supplements. Also included are
supplemental salaries/benefits for the summer paint crew ($68,008), carpet and tile crew
($74,190), and summer cleaning crew ($304,125) and the costs associated with the rental of
school facilities to community groups, such as supplemental pay and benefits for custodians,
budgeted in the amount of $103,403.
Total operations and maintenance support services $11,799,954.
Student Transportation Support Services include salaries and benefits of all regular and special
education and vocational transportation personnel and expenditures for fuel, oil, tires,
19
contracted services, training, vehicle and liability insurance, crossing guards, travel, bus driver
physicals, drug/alcohol screening, and transportation utility costs. In addition, applicable school
bus aides are paid a stipend in the amount of $500 for Medicaid billing services. Bus trip
supplemental pay is included in this series in the amount of $202,373. Bus driver training, as
provided by RESA VII, is included for $25,000. Total student transportation support services
$7,792,840.
Food Service Operations are included with the Special Revenue Fund. However, expenses are
charged to this program/function for rental agreements (cook wages) in the amount of
$12,630.
Community Services includes funding for the WVU Extension (4-H program) in the amount of
$49,183 and funding for the Clarksburg/Harrison library in the amount of $200,000. These are
the same amounts that were allocated last fiscal year. Total community services $249,183.
Regular Facilities Acquisition and Construction includes funds provided by the well proceeds
for Robert C Byrd’s field turf project in the amount of $200,000.
Debt Service contains $95,114 budgeted for the payment for two of the Qualified Zone
Academy Bonds (QZAB). These bonds were part of the funding for Mountaineer Middle School
and other miscellaneous projects previously approved by the School Building Authority. The
third QZAB, which pays for the completion of Lincoln Middle School, is funded with facility levy
funds. Total debt service is $95,114.
Transfers and Reserves include the local and state share of the child nutrition program in the
amount of $2,734,454. This represents 81.5% of total program labor costs. It is our hope that
food expenses will decrease as we proceed with construction of a new warehouse storage
system for USDA Commodity Foods to reduce the delivery fees that are charged by our current
providers.
Also budgeted in this series is the amount established by the PSSP to fund extracurricular trips
in the amount of $10,800. Funds for professional and service staff development in the amounts
of $33,098 and $11,090 respectively, are also included. These funds will all be transferred to
the Special Revenue Fund for expenditure.
There is $100,000 set aside for various matching school projects that the board may select to
fund. However, it should be noted that the West Virginia Department of Education Office of
School Finance strongly recommends 3%-5% of the total budget be set aside as contingency
20
funds. There are no contingency funds but any carryover funds in excess of $4,000,000, which
was included in this budget as a beginning balance, will be placed into the contingency line item
after the annual financial statements have been completed or address any budget shortfalls
that may occur. Total transfers and reserves is $2,888,406.
The total general current expense fund budget for FY 16 is $79,968,344.
The following chart illustrates the general current expenditures by function code. Function
codes identify the function of the activities expenditure. Expenditures are reported on the
annual and monthly financial statements by function code. Below is a chart that illustrates the
FY 12, FY 13 and FY 14 actual expenditures and budget amounts for FY 15 and FY 16.
Expenditures By
FunctionGeneral Fund
Instruction
Support Services:
Student
Instruct Staff
General Admin
School Admin
Central Services
O&M Plant
Transportation
Other Service
Food Service Op
Community Svc
Facilities
Debt Services
Transfers
TOTAL
EXPENDITURES
FY 12
Actual*
FY 13
Actual
FY 14
Actual
FY 15
Preliminary
Budget
FY 16
Preliminary
Budget
69,375,981
52,230,520
45,738,925
49,946,228
41,724,048
5,252,599
2,674,489
1,358,057
6,476,163
2,471,665
13,550,940
7,664,864
n/a
511,168
n/a
3,125,034
95,113
3,963,701
5,010,775
2,319,413
1,134,755
6,097,251
1,848,770
13,166,924
8,0830,65
n/a
293,240
n/a
0
95,113
2,252,730
5,063,887
2,058,571
1,237,954
6,012,876
1,862,393
12,482,477
8,105,300
21,870
14,329
250,387
0
155,113
2,372,116
5,617,657
2,345,725
1,270,574
6,197,286
1,952,258
12,485,685
8,713,490
25,000
101,692
n/a
0
95,114
2,393,929
4,928,400
2,012,418
1,087,962
5,476,347
1,676,042
11,799,954
7,792,840
25,000
12,630
249,183
200,000
95,114
2,888,406
116,519,774
92,532,556
85,376,200
91,144,638
79,968,344
* FY 12 includes excess levy funds totaling $26,978,697 that were not separated into a distinct fund until FY 13.
Note that the decrease in FY 16 is mostly attributable to the exclusion of the unfunded retirement paid on the board’s behalf.
The WVDE has changed the reporting requirements for this item. It is no longer included in the preliminary budget amounts
beginning in FY 16. FY 15 included $12,596,343 as the unfunded retirement amount which was prorated into each function
code.
21
General Current Expense–
Expenditures by Object Code Summary
Object codes identify the type of service or commodity obtained as a result of a specific
expenditure. The following is a narration of the FY 16 Budget by object code with detail
descriptions. This is followed by a listing of object codes for actual expenditures in FY 12, FY 13
and FY 14 as well as budgets for FY 15 and FY 16. Comparisons are easily made when reviewing
summary object codes.
BUDGET NARRATIVE BY OBJECT CODE
Professional Salaries (Obj. 11X) - $34,478,535
• $8,914,503 of professional salaries has been transferred to the levy fund for excess staff in
relation to the funding formula and to balance the general fund budget to the expected
revenues.
• Professional salaries include reductions as per approved board actions regarding personnel for
FY 16 and adequate amounts for certifications changes.
• Includes amounts for supplemental pay and excess pupil pay based on historical data.
• No extra funds set aside for future positions, if added.
Service Salaries (Obj. 12X) - $13,276,494
• Includes reductions and changes as per approved board actions regarding personnel for FY 16
• Includes supplemental/overtime increases based on historical need and projected salary
increases.
PROFESSIONAL SUBSTITUTES (Obj. 13X) - $1,138,270
•
Includes a decrease of $293,000 from the prior year based on historical expenses
SERVICE SUBSTITUTES (Obj. 14X) - $616,640
• Includes an increase of $110,500 from the original FY 15 budgeted amount. FY 15 originally
included budget cuts in several areas, but the funds were re-instated after the financial
statements were completed. This amount restores funds to the historically needed levels.
BOARD MEMBER SALARY (Obj. 17X) - $40,000
• Maximum number of meetings = 50 x 5 members x $160/meeting
FIXED COSTS (Obj. 2xx) – see totals for each below
• PEIA (group insurance-Obj. 21X)) and OPEB amounts are based on the allocation prepared by
the WVDE $8,715,451.
• Social security (Obj. 22X) is based on the generated needs from WVEIS calculations and amounts
to satisfy other salary categories $4,264,559.
22
•
•
•
Retirement (Obj. 23X) is based on the needs from the WVEIS calculations and estimated
amounts needed to satisfy other salary items. This does not include retirement contributions
for the unfunded liability. These amounts will be supplemented in at a later date $5,060,209
Unemployment compensation (Obj. 25X) is based on historical data -$15,000. Please note that
this varies greatly each year, depending on actual claims filed.
Worker’s compensation (Obj. 26X) is based on the WVEIS calculations using rates similar to what
is currently in place. Amounts from RESA and UTC, as well as Special Revenue Fund also will be
added to this amount $486,779
PROFESSIONAL EDUCATOR SERVICES (Obj.32x) - $45,533
• This is the allocation paid to the 4-H extension service for the agent and program assistant’s
salary and equipment reimbursement. The amount funded is the same as FY 15.
OTHER PROFESSIONAL SERVICES (Obj. 34X) - $289,600
• Audit services $30,000; Legal services $100,000 (REDUCED BY $75,000 FROM LAST YEAR); 3rd
Party Administration for 408B Annuities $13,200; Public Relations $3,000; Misc. personnel needs
$3,000; Misc. maintenance contracts $2,000; PRO Officers (high schools only) $120,000; Misc.
transportation needs $5,000; and Concussion services $7,400.
• Also includes $6,000 for employee drug testing (transportation requirement).
TECHNICAL SERVICE (Obj. 35x) - $315,000
• Storage (web) for board meetings $1,000; Misc. Custodial $6,000, Misc. Maintenance contracts
and services $300,000; Misc. security needs $3,000 and Misc. transportation $5,000.
WATER/SEWAGE UTILITY (Obj. 41X) - $314,500
• Based on historical costs and proposed increases and includes all facilities such as schools,
admin, athletic complexes, transportation terminals, and live on security $314,500.
CLEANING SERVICE S (Obj. 42X) - $490,900
• Disposal Service based on historical costs, $277,900
• Contracted athletic field clean up at football fields, $13,000
• Contracted mowing services, $200,000
REPAIRS/MAINTENANCE (Obj. 43X) - $137,200
• Misc. custodial needs $20,000; Misc. maintenance needs $10,000; Misc. transportation needs
$80,000 & $10,000; DVR Service Agreements for schools $17,200.
RENTALS (Obj. 44X) - $59,300
• Parking lots for County office and Norwood $9,800
• Driver’s Ed Cars for high schools $19,500 and Misc. maintenance needs $20,000
• YMCA pool use fee $10,000 (does not include payments from special education for rentals)
23
TO CONTRACTORS (Obj. 45X) - $200,000
•
Includes funds appropriated from the well proceeds to support the RCB turf project.
REGULAR STUDENT TRANSPORTATION SERVICES (Obj. 51X) - $10,000
• Paid to parents in lieu of additional bus routes $10,000
INSURANCE (Obj. 52X) - $710,600
• Property insurance $95,000, Vehicle insurance $55,000, Liability insurance $530,000, Fidelity
Bonds $7,400, Flood insurance $3,200, Liability deductibles $20,000 – based on historical costs
and projected increase due to claim activity.
• Includes funds to purchase flood insurance for Bridgeport High School and Johnson Elementary
School due to recent flood plain changes.
COMMUNICATIONS (Obj. 53X) - $757,000
• Postage for county $43,000 – historical (decrease of $7,000 due to paperless initiatives)
• Telephone Service $104,000 – historical (cell phone changes)
• Data lines $610,000 – historical (e-rate reimbursement is considered within the revenue
sources- miscellaneous local – Step 7 also has $60,000 that is in addition to this amount). This is
slightly less due to bid results.
ADVERTISING (Obj. 54X) - $9,500
• Legal requirements (budget/financials etc.) $4,000; Personnel $4,000; Maintenance $1,000;
Transportation $500.
PRINTING/BINDING (Obj. 55X) - $77,800
• Copy machines and other office equipment $77,800. A county wide initiative to bid copy
machines will be in effect for FY 16 and should reflect a savings for county and school levy funds.
TRAVEL (Obj. 58X) - $136,350
• In County travel: Itinerant/K home visit teachers $11,000; Pre-K home visits/itinerant $600;
Attendance $2,200; Social Worker $2,000; Guidance itinerant $800; Nurses $4,000; Curriculum
Coordinators $4,000; Supt office $500; Asst. Super Curriculum $1,500; Principal/Secretary
$4,000; Audit staff $400; Purchasing $1,500; Personnel $600; WVEIS support $1,200; Network
Admin/Technicians $27,500; Custodial $300; Safety $1,000; Testing $1,000; ESL $3,000; 4-H
Reimbursement $3,650.
• Out of County Travel: Teacher/Instruction $1,000; Attendance $1,000; Social Worker $1,000;
Nursing $3,000; Curriculum Coordinators $5,500; Board Members $8,000; Superintendent
$5,000; Asst. Superintendent Curriculum $3,000; Principal/Secretary $1,000; Business Office
$2,800; Purchasing/Warehouse $1,800; Personnel $4,000; WVEIS support $1,800; Custodial
$1,200; Safety $2,000; Maintenance $2,000; Transportation $3,000; Testing $500.
24
•
Out of State Travel – Nurses $2,500; Curriculum Coordinators $2,000; Superintendent $4,000;
Asst. Superintendent Curriculum $2,000; Business Office $2,500; Purchasing $1,500; Personnel
$1,000; Safety/Security $1,500; and Transportation $1,000.
INTERAGENCY PURCHASED SERVICES (Obj. 59X) - $292,000
• RESA payment for Medicaid billing services $15,000; RESA legal $1,000; RESA Safety Services
$20,000; RESA bus training $25,000; RESA other services $25,000; RESA speech therapy services
$6,000.
• Payments to public library $200,000.
SUPPLIES (Obj. 61X) - $999,300
• Attendance $500; Social Worker $500; Nursing $7,500; Curriculum Specialists $2,000; Board
$1,500; Superintendent Office $3,000; Asst. Superintendent Curriculum $500; School Admin
$4,000; Business $4,000; Warehouse $3,000; Public Information $1,500; Personnel $5,000;
Network support $500; Custodial office $800; Maintenance office $1,000; Safety/Security
$33,000 (including camera replacements); and Transportation office $5,000.
• Custodial Supplies $375,000
• Maintenance Supplies $550,000
ENERGY (Obj. 62X) - $2,437,400
• Natural Gas (all facilities including schools, admin, athletic complexes, transportation terminals,
and live on security) $717,400 (increase of $128,400).
• Electricity (all facilities including schools, admin, athletic complexes, transportation terminals,
and live on security) $1,720,000 (increase of $5,000).
SOFTWARE (Obj. 65X) - $253,568
• Board Docs $9,600; School Accounting $11,000; Finance/Personnel $22,000; E-Purchasing
$20,000; Warehouse $6,900; Public Relations $968; Substitute/Payroll reporting $17,100;
Maintenance/Facilities $11,000; Transportation $5,000. Funds for new bus routing software is
also included $150,000.
VEHICLE SUPPLIES (Obj. 66X) - $1,227,000
• Diesel Fuel $677,000 (same as FY 15)
• Oils/Lubricants $88,000
• Tires/Tubes $70,000
• Vehicle Parts $367,000
• Other Vehicle Supplies $25,000
EQUIPMENT (LESS THAN $5000) (Obj. 69X) - $35,000
• Custodial $25,000; and Maintenance $10,000
25
OTHER OBJECTS (Obj. 81X) - $85,300
• SBA dues $7,500
• Fire Service Fees $73,500
• CDL reimbursements $1,800
• Fuel Tank Inspection Fees $1,500
• Other Maintenance fees $1,000
DEBT RELATED EXPENDITURES (Obj. 83X) - $95,114
• 2005 QZAB lease purchase payment $57,784 (completion date 5/1/19)
• 2008 QZAB lease purchase payment $37,330 (completion date 10/26/22)
• 2014 QZAB payment included with facility levy funds
RESERVED FUNDS
•
Board Contingency Funds for matching projects $100,000
MISCELLANEOUS (Obj. 89X) - $9,000
• Instructional needs $5,000; Business $2,000; Transportation $2,000.
INTERFUND TRANSFERS (Obj. 91X) - $2,789,442
• Transfer to Child Nutrition $2,734,454
• Transfer to Prof Staff Development $33,098 (as per WV Code)
• Transfer to Service Staff Development $11,090 (as per WV Code)
• Transfers to Instruction Trips $10,800 (as per WV Code)
The total general current expense fund budget is $79,968,344.
GENERAL FUND
BY OBJECT CODE
PROFESSIONAL
SALARIES
SERVICE SALARIES
PROFESSIONAL
SUBSTITUTE
SERVICE SUBSTITUTE
TEMPORARY
WORKERS
BOARD MEMBER
SALARY
GROUP INSURANCE
SOCIAL SECURITY
RETIREMENT*
UNEMPLOYMENT
FY 12
ACTUAL*
FY 13
ACTUAL
FY 14
ACTUAL
FY 15
PRELIMINARY
BUDGET
FY 16
PRELIMINARY
BUDGET
44,203,969
13,805,029
35,847,864
12,535,286
29,680,511
12,354,507
33,866,735
13,118,850
34,495,735
13,277,530
660,714
545,415
620,665
529,333
502,141
450,525
1,431,270
506,140
1,138,270
616,640
66,736
0
0
0
0
37,440
10,044,985
4,515,173
39,200
8,548,203
4,163,610
37,440
8,708,638
4,111,948
40,000
8,779,356
4,364,223
40,000
8,715,451
4,264,559
18,735,080
20,929
17,518,596
14,024
17,161,390
9,341
17,820,826
15,000
5,060,209
15,000
26
GENERAL FUND
BY OBJECT CODE
WORKERS
COMPENSATION
PROFESSIONAL
EDUCATOR
OTHER
PROFESSIONAL
TECHNICAL SERVICE
OTHER TECHNICAL
SERVICE
WATER/SEWAGE
CLEANING SERVICE
REPAIR/MAINTENANCE
RENTALS
TO CONTRACTORS
PAYMENT IN LIEU OF
TRANSPORT
INSURANCE
COMMUNICATIONS
ADVERTISING
PRINTING/BINDING
TUITION
TRAVEL
PURCHASE SERVICE
SUPPLIES
ENERGY
TEXTBOOKS
SOFTWARE
VEHICLE SUPPLIES
EQUIPMENT-LESS
THAN $5000
EQUIPMENT-MORE
THAN $5000
BUS REPLACEMENT
DUES AND FEES
JUDGEMENTS
REDEMPTION OF
PRINCIPAL
RESERVED FOR
CONTINGENCY
MISCELLANEOUS
INTERFUND
TRANSFERS
TOTAL
FY 12
ACTUAL*
FY 13
ACTUAL
FY 14
ACTUAL
FY 15
PRELIMINARY
BUDGET
FY 16
PRELIMINARY
BUDGET
513,999
418,652
509,206
546,516
486,779
673,380
44,683
41,533
45,533
45,533
57,634
1,316,653
0
720,073
0
511,370
0
378,583
0
289,600
939,731
280,971
439,286
267,827
364,681
235,560
318,700
314,500
315,000
314,500
486,269
280,907
132,227
2,760,101
464,244
137,083
113,056
0
505,765
129,924
52,272
2,175
475,800
127,200
55,500
0
490,900
137,200
59,300
200,000
0
532,865
812,975
14,480
76,144
12,522
423,834
860,293
7,463
19,535
10,191
556,771
1,014,407
8,162
77,666
8,000
647,900
875,000
12,200
85,800
10,000
710,600
757,000
9,500
77,800
269,600
234,317
484,192
2,113,460
2,127,489
396,973
280,400
88,454
605,732
1,335,481
2,295,128
0
344,075
61,815
422,317
979,052
2,468,127
48
0
102,150
50,000
917,563
2,304,000
0
0
136,350
292,000
999,300
2,437,400
0
2,644,059
962,153
522,694
1,139,401
480,448
1,161,967
98,195
1,204,500
253,568
1,227,000
640,565
17,065
34,379
35,605
35,000
842,950
0
81,501
0
48,456
17,967
84,301
950
12,202
37,162
90,366
1,500
17,900
0
83,050
0
0
0
85,300
0
95,113
95,113
155,113
95,114
95,114
0
149,895
0
3,353
0
(280,611)
0
9,000
100,000
9,000
3,963,700
2,252,730
2,372,116
2,393,929
2,789,442
116,519,774
92,532,556
85,376,200
91,144,638
79,968,344
27
Note:
*FY 12 included excess levy funds of $26,978,697. Excess levy expenditures were separated into a distinct fund
beginning in FY 13.
**Retirement includes the unfunded portion paid on our behalf by the WVDE in all years (actual and budgeted)
except FY 16 budget. This amount will be budgeted at a later date as per WVDE directive.
Budgeted Expenditures FY 16 General Fund
Supplies/Equipment
6%
Purchased Services
5%
Other
7%
Salaries/Benefits
82%
28
EXCESS LEVY FUNDS
Excess Levy Funds – Summary of Revenue
The FY 16 excess levy proceeds provide $25,518,241 in tax collections. This amount is
determined by applying the rates that were established on November 2, 2010 to the current
assessed tax values as provided by the county assessor. Additional revenues collected may be
used for any of the stated levy call items or for the enrichment supplementation and
improvement of educational services and/or facilities. These collections do not exceed 104% of
prior year collections, excluding new property amounts as specified in the levy call thus
eliminating the need to reduce rates.
FY 12
ACTUAL
FY 13
ACTUAL
Taxes
$21,252,088*
$20,320,384
*Included with the general current expense fund
FY 14
ACTUAL
FY 15
BUDGET
FY 16
BUDGET
$25,817,806
$24,962,569
$25,518,241
Excess Levy Revenue
30,000,000
25,000,000
21,252,088
20,320,384
Actual FY 12
Actual FY 13
20,000,000
25,817,806
24,962,569
25,518,241
Actual FY 14
Budget FY 15
Budget FY 16
15,000,000
10,000,000
5,000,000
0
Excess Levy Funds – Expenditures by Function Code
Excess levy funds must be accounted for in accordance to the levy call. In addition to this, these
funds are reported by function code for financial statement reporting purposes. Below is a
chart that illustrates the FY 13 and FY 14 actual expenditures and the budget amounts for FY 15
and FY 16 by function code.
29
Expenditures By
FunctionLevy Fund*
Instruction
Support Services:
Student
Instruct Staff
General Admin
School Admin
Central Services
O&M Plant
Transportation
Food Service Op
Community
Facilities
Debt Services
Transfers
TOTAL
EXPENDITURES
FY 12
Actual*
FY 13
Actual
FY 14
Actual
$19,537,688
FY 15
Preliminary
Budget
$18,029,691
FY 16
Preliminary
Budget
$17,556,078
n/a
$25,987,329
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
214,407
235,234
24,894
278,114
1,132,267
728,912
394,659
190,055
0
1,323,900
0
1,001,516
256,543
402,015
25,332
289,836
1,097,187
1,001,248
430,938
169,365
0
975,485
0
3,008,632
253,968
249,963
28,562
290,152
922,035
1,044,426
664,665
195,773
200,000
329,000
133,334
2,621,000
255,507
348,439
24,091
304,002
913,972
878,092
444,924
196,103
0
2,552,100
709,933
1,335,000
n/a
$ 20,279,396
$27,194,269
$ 24,962,569
$25,518,241
Note that no totals for FY 12 have been included since FY 13 was the first year that these expenditures were
reported separately from the general current expense fund.
EXCESS LEVY FUNDS – EXPENDITURES BY OBJECT CODE
Excess levy funds may also be shown by object code. Object codes identify the type of service
or commodity obtained as a result of a specific expenditure.
PROFESSIONAL SALARIES (Obj. 11X) - $12,625,508
• Includes $8,914,503 for salaries from the general fund
• Medical allotment and extra-curricular pay
SERVICE SALARIES (Obj. 12X) - $893,000
• Medical allotment and extra-curricular pay
FIXED COSTS (Obj. 2xx) – see totals for each below
• Dental/Optical Insurance (Obj. 21X) $1,115,400
• Social security (Obj. 22X) is based on the generated needs from WVEIS calculations and
amounts to satisfy other salary categories $335,164.
• Retirement (Obj. 23X) is based on the needs from the WVEIS calculations and estimated
amounts needed to satisfy other salary items $424,500.
30
•
Worker’s compensation (Obj. 26X) is based on the WVEIS calculations using rates similar
to what is currently in place $33,236.
TECHNICAL SERVICES (Obj. 35X) - $121,600
• Technology Opportunity Labs $21,600
• Network maintenance upgrades $100,000
REPAIRS/MAINTENANCE (Obj. 43X) - $225,000
• Asbestos abatement $100,000
• Miscellaneous technology renewals $125,000
TO CONTRACTORS (Obj. 45X) - $1,957,100
• Bridgeport bus lot paving $50,000
• Salem paving $60,000
• Liberty HS paving $30,000
• Hite field lights $160,000; Bridgeport HS lights $240,000
• Roofing – Kelly Miller $125,000; Lost Creek $40,000; Nutter Fort Primary $289,800;
Nutter Fort Intermediate $191,700; Liberty $186,300; Lincoln $242,100; South Harrison
HS $142,200; Alternative Learning Center $100,000
• Fire alarms – Bridgeport Middle $30,000; South Harrison HS $30,000
• Locker repairs – Washington Irving $20,000
• HVAC glycol – Lincoln $20,000
INSURANCE (Obj. 52X) - $35,000
• Student Accident Insurance
COMMUNICATIONS (Obj. 53X) - $22,000
• Postage
PRINTING/BINDING (Obj. 55X) - $167,400
• Duplication funds
TRAVEL (Obj. 58X) - $146,000
• Extra-curricular transportation
INTERAGENCY PURCHASED SERVICES (Obj. 59X) - $430,000
• Tuition payment to UTC
SUPPLIES (Obj. 61X) - $1,530,907
• Teaching supply $412,907
31
•
•
•
•
•
•
•
•
•
•
•
•
•
Band $100,000
Physical Education $25,000
Science $100,000
Art $40,000
Music $40,000
Theater $15,000
Preschool supplies $23,000
Library $145,000
School athletic facilities $300,000
Special Education $44,000
Guidance and Speech Therapy $16,000
Middle school sports $25,000
Consolidation of bus garage (phase 1) $245,000
TEXTBOOKS/WORKBOOKS - $1,613,093
• Assumes that $464,941 will be paid with carryover levy funds
TECHNOLOGY SUPPLIES (Obj. 65X) - $771,875
• Miscellaneous technology $46,175
• School technology allocation $323,700
• Computer repair parts $40,000
• Distance learning lab upgrades $100,000
• Miscellaneous matching grants $5,000
• South Harrison HS IPad covers $5,000
• Study Island software $5,000
• Accelerated math and reading $125,000
• IPads for science teachers $32,000
• VmWare update $50,000
• Software application licensing $40,000
EQUIPMENT (LESS THAN $5000) (Obj. 69X) - $221,525
• Elementary teacher laptop replacement $150,000
• Bridgeport and Lincoln AP IPads $71,525
LAND (Obj. 71X) - $50,000
• North View property
EQUIPMENT (GREATER THAN $5000) (Obj. 73X) - $590,000
• Vehicles $65,000
• Warehouse upgrade $300,000
• SAN Augmentation $225,000
32
OTHER OBJECTS (Obj. 81X) - $709,933
• QZAB for completion of Lincoln Middle $133,334
• Energy Lease purchase $576,599
MISCELLANEOUS (Obj. 89X) - $165,000
• School allocation for free athletic admittance
INTERFUND TRANSFERS (Obj. 91X) - $1,335,000
• SBA set aside for future project
Below is a summary of the excess levy fund object codes for comparative purposes. Note that
FY 12 figures are omitted because the levy funds were not separated from the general current
expense fund for reporting purposes until FY 13.
FY 12
ACTUAL
FY 13
ACTUAL
FY 14
ACTUAL
PROFESSIONAL SALARIES
SERVICE PERSONNEL
SALARY
PROFESSIONAL
SUBSTITUTE
GROUP INSURANCE
n/a
n/a
$9,566,274
833,480
$15,542,229
1,162,453
n/a
8,034
n/a
SOCIAL SECURITY
RETIREMENT
WORKERS COMPENSATION
PROFESSIONAL EDUCATOR
PROFESSIONAL SERVICES
TECHNICAL SERVICE
EXCESS LEVY FUND
BY OBJECT CODE
FY 15
PRELIMINARY
BUDGET
FY 16
PRELIMINARY
BUDGET
5,242
0
0
960,188
1,092,236
1,175,920
1,115,400
n/a
n/a
n/a
n/a
n/a
n/a
286,685
274,801
35,035
550
0
106,665
313,983
292,718
33,799
2,200
66,160
185,121
332,267
411,519
39,430
0
0
0
335,164
424,500
33,236
0
0
0
OTHER TECHNICAL SERVICE
CLEANING SERVICE
REPAIR/MAINTENANCE
TO CONTRACTORS
INSURANCE
COMMUNICATIONS
n/a
n/a
n/a
n/a
n/a
n/a
171,141
50,360
108,257
1,357,625
35,652
16,111
77,278
43,120
97,784
671,264
36,021
15,750
121,600
0
100,000
329,000
35,000
21,600
121,600
0
225,000
1,957,100
35,000
22,000
ADVERTISING
PRINTING/BINDING
TRAVEL
PUR SVC MISCELLANEOUS
n/a
n/a
n/a
n/a
170
57,451
151,999
866,974
0
72,754
179,323
382,258
0
169,600
146,000
630,000
0
167,400
146,000
430,000
$13,455,000
916,510
$12,625,508
893,000
33
FY 12
ACTUAL
FY 13
ACTUAL
FY 14
ACTUAL
FY 15
PRELIMINARY
BUDGET
FY 16
PRELIMINARY
BUDGET
SUPPLIES
TEXTBOOKS
n/a
n/a
1,000,220
437,379
1,010,284
1,455,940
1,584,612
566,650
1,530,907
1,613,093
TECHNOLOGY SUPPLIES
EQUIPMENT LESS THAN
$5000
LAND
n/a
n/a
1,216,965
258,067
707,158
99,938
624,595
1,093,932
771,875
221,525
n/a
0
0
0
50,000
EQUIPMENT MORE THAN
$5000
EQUIPMENT GREATER
THAN $5000
DEBT SERVICE
MISCELLANEOUS
INTERFUND TRANSFERS
n/a
1,312,799
450,626
290,000
590,000
n/a
0
19,144
0
0
n/a
n/a
n/a
0
165,000
1,001,516
0
170,854
3,008,632
133,334
165,000
2,621,000
709,933
165,000
1,335,000
$26,978,697
$ 20,279,396
$27,194,269
$ 24,962,569
$25,518,241
EXCESS LEVY FUND
BY OBJECT CODE
TOTAL
Note –FY 12 totals are for comparative purposes. These amounts were reported in the general current expense fund.
EXCESS LEVY FUNDS – EXPENDITURES BY LEVY CALL ITEM
The following is a narrative description of the levy call items and the specifics that are included
in the FY 16 budget for each call item. Individual school allotments can be found on page 39.
Free textbooks, school and instructional equipment, technology hardware and software, and
other instructional materials for all students provides free textbooks and maintains
instructional and school equipment, office and other instructional materials, and technology
hardware and software for all pupils, pre-kindergarten through grade 12. The following items
are included in this category for FY 16 for a total of $2,233,000:
• School allocations for site based budgets $379,535
• Postage for schools $22,000
• Microscope repairs for high schools $2,500
• Kindergarten report cards $2,000
• Replacement textbooks $50,000
• Elementary math textbooks $48,000
• Elementary English/Language Arts textbooks $987,030 ($464,941 will be paid with FY 15
levy carryover funds)
• Elementary math workbooks $48,000
• Elementary handwriting books $85,000
• Elementary accelerated math $50,000
• Elementary accelerated reader $75,000
• High School Math 1-3 workbooks $25,500
34
•
•
•
•
•
•
High School Math 4 textbooks $3,500
High School skills acceleration $28,872
Secondary English/Language Arts textbooks $831,004
Study Island software $5,000
IPads for science teachers $32,000
Pre-K materials and supplies $23,000
Library books, library supplies, library technology, and audiovisual supplies and equipment
provide library books, supplies, and technology and audiovisual supplies and equipment for all
schools. Schools are allocated $145,000 based on student enrollment for site based budgets.
Science supplies and equipment for classrooms and labs provides supplies and equipment for
science programs in all schools in the amount of $20,000 for the elementary schools and an
$80,000 total for the secondary schools. Schools are allotted $100,000 for site based budgets
based on student enrollment.
Special education provides materials and supplies for the special education program. Schools
are allotted funds based on special educator teacher classifications in the total amount of
$44,000 for site based budgets.
Guidance and speech therapy provides materials and supplies for the guidance and speech
therapy programs. Schools are allotted $8,000 for each based on employee assignments for a
total of $16,000 for site based budgets.
Band provides materials, equipment and transportation for the school band programs. Schools
are allotted $100,000 based on band enrollment for site based budgets.
Music provides materials and supplies for the music programs. Schools are allotted $40,000 for
general music, choir, and strings based on student enrollment in these programs for site based
budgets.
Theater provides materials, supplies, and equipment for the high school theater arts programs.
Each high school is given $3,000 for site based budgets for a total of $15,000.
Physical education provides classroom supplies for physical education. Schools are allotted
$25,000 based on school enrollment for site based budgets.
Vocational education provides the share of Harrison County in the operational support of the
United Technical Center. There is $430,000 for tuition payment to UTC, which is $20,000 more
than what is allocated in the original levy call.
Art instruction provides materials and supplies for the art instruction program. Schools are
allotted a total of $40,000 for site based budgets.
35
Support for extracurricular academic and athletic activities provides transportation costs for
high schools at $11,000 per school plus $3/pupil, middle schools at $4,500 per school plus
$3/pupil, and elementary schools at $3,000 per school plus $2/pupil. A total of $146,000 is
allotted to schools for site based budgets.
Buildings provide for maintenance, renovations, new construction, and equipment to school
facilities as needed. The following is a list of detailed items included in the FY 16 budget for a
total of $4,697,033 (amount excludes funds to be paid with ESG contingency funds):
• Asbestos abatement for Liberty, South Harrison HS, and WI $100,000
• Paving – Bridgeport bus lot $50,000; Salem Elementary $60,000; Liberty High School
$30,000
• Hite Field lights $160,000; Bridgeport HS lights $240,000
• Purchase land for North View Elementary $50,000
• Roof replacement – County Office $125,000; Lost Creek $40,000; Nutter Fort Primary
$289,800; Nutter Fort Intermediate $191,700; Liberty HS $186,300; Lincoln HS
$242,100; South Harrison HS $142,200; Alternative Learning Center $100,000
• New windows for Adamston (funded by ESG Contingency Fund) $40,000
• Fire alarm replacement – Bridgeport Middle $30,000; South Harrison HS $30,000
• Repair lockers at WI Middle $20,000
• HVAC glycol at Wi Middle (funded by ESG Contingency Fund) $20,000
• HVAC replace chiller at Liberty (funded by ESG Contingency Fund ) $90,000
• HVAC glycol at Lincoln HS $20,000
• Consolidation of bus terminals (phase 1) $245,000
• Warehouse upgrades for child nutrition supplies (USDA commodity) $300,000
• QZAB lease payment – Lincoln Middle $133,334
• Energy Lease payment $576,599
• Future SBA match $1,335,000
School buses and maintenance vehicles provide for the replacement of school buses and
maintenance vehicles and the purchase of additional buses and maintenance vehicles required.
The budget amount is $65,000.
Athletic facilities’ improvements, renovations, and additions to indoor and outdoor
athletic facilities provide improvements, renovations and additions to indoor and outdoor
athletic facilities. Each high school is allotted $60,000 for a total of $300,000 for site based
budgets.
Technology provides computers, wiring, hardware and software, furniture, personnel and
training, and electronic equipment for technological enhancement of the instructional and
support programs. The following is a specific list of technology items in the budget for a total of
$2,000,000:
• School allocations for site based budgets $323,700
36
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Technology Opportunity Labs (continuation of funding) $21,600
Miscellaneous software renewals $125,000
Miscellaneous technology supplies/TIS salary coverage $46,175
Distance learning lab upgrades $100,000
Miscellaneous matching grant funds $5,000
South Harrison HS IPad case replacements $5,000
VMWare Update $50,000
Software application licensing $40,000
Elementary teacher replacement laptop (Macs) $150,000
BHS and Lincoln HS IPads for AP Students $71,525
SAN Augmentation $225,000
Professional Development training $100,000
Network maintenance upgrades $100,000
Computer service parts $40,000
Salaries for technicians $597,000
Duplication services and supplies provide duplication machinery and supplies at
approximately $15 per student in grades Pre-K-12. There is $167,400 allotted to the schools
based on school enrollment for this item.
Student accident insurance provides student accident insurance for all students enrolled in
Harrison County Schools. Student Accident Insurance is budgeted in the amount of $35,000.
Middle school athletic supplies and equipment provides supplemental supplies and equipment
for the middle school athletic programs. Each middle school is allotted $5,000 for a total of
$25,000 for site based school budgets.
Free admission to regular county sporting events provides funds to permit all middle and high
school students enrolled in Harrison County Schools free admission to all regular county
sporting events with proper student identification and to also provide all Harrison County
residents 60 years and older free admission to all regular county sporting events in Harrison
County with a school issued pass. Each middle and high school is allotted funds based on
enrollment to offset the loss of athletic gate proceeds for a total of $165,000.
Supplementation of the budget provides for the supplementation of the current operating
budget of the Harrison County Board of Education to permit salary supplementation and
benefits for all personnel employed by the Board. It also provides staff, if necessary to address
enrollment increases, and/or reduced teacher/student ratio. There is a total of $14,729,808
that provides the following: salary supplementation, funding positions in excess of the state aid
formula, medical allotment pay, incentive pay, dental and optical insurance, extra-curricular
pay and all relevant benefit costs (social security, retirement and worker’s compensation).
The total of the excess levy fund is $25,518,241.
37
The following is comparative chart of the excess levy call items. Please note that encumbrance
amounts are not included in the actual expenditure amounts listed below. All levy call items
that are not expended during the fiscal year are carried forward to the following year for
expenditure. It should be noted that FY 12 begins a new five year levy.
Description of Call
Texts/supplies
Library supplies
Science supplies
Special Education
supplies
Guidance/Speech
Therapy supplies
Band
supplies/travel+
Music/Theater +
Physical Education
Vocational
Education tuition
Art supplies
Extra-Curricular
Facility
Improvements
Vehicles
Athletic Facilities
Technology
Duplication
Student Accident
Insurance
Middle school
athletic supplies
Free admission to
sporting events
Salaries/ Benefits*
TOTAL*
Actual FY 12
(1 of 5 yrs.)
$3,507,971
115,826
79,774
Actual FY 13
(2 of 5 years)
$2,069,395
125,536
77,920
Actual FY 14
(3 of 5 years)
$1,858,610
100,222
63,970
Budget FY 15
(4 of 5 years)
$2,233,000
145,000
100,000
Budget FY 16
(5 of 5 years)
$2,233,000
145,000
100,000
41,335
33,615
26,744
44,000
44,000
21,250
10,273
12,603
16,000
16,000
80,145
32,005
16,029
84,594
52,001
23,469
93,600
72,785
18,331
100,000
55,000
25,000
100,000
55,000
25,000
297,217
35,544
139,511
430,132
41,510
150,186
377,415
36,234
149,750
430,000
40,000
146,000
430,000
40,000
146,000
3,079,341
54,086
202,737
2,125,061
149,795
2,245,752
28,052
380,571
2,234,399
160,078
3,899,226
166,088
221,071
1,917,062
152,041
3,333,334
65,000
300,000
2,000,000
167,400
4,697,033
65,000
300,000
2,000,000
167,400
33,800
35,822
36,021
35,000
35,000
6,810
17,780
5,295
25,000
25,000
159,146
16,807,199
$21,252,088
165,000
11,954,298
$20,320,384
170,854
17,816,347
$27,194,269
165,000
15,537,835
$24,962,569
165,000
14,729,808
$25,518,241
*Expenditures in excess of levy proceeds collected for the year were deducted from salary supplementation/benefits category.
The total reflects the actual amount received or the projected budget amount rather than the levy call amount.
+
Band, music, and theater each received an additional allotment of $20,000 for expenditure in FY 14.
A detailed analysis of each levy call category allocated to the schools is as follows:
38
Adamston*
Big Elm
Johnson
Lost Creek
Lumberport El
North View*
Norwood
Nutter Fort Pri
Nutter Fort Inter
Salem Elem
Simpson
West Milford
Wilsonburg
Teaching Supplies
$
9,450
$
22,230
$
17,460
$
5,940
$
10,080
$
11,880
$
10,080
$
21,360
$
16,710
$
8,700
$
12,750
$
14,280
$
6,990
$
$
$
$
$
$
$
$
$
$
$
$
$
Library
4,608
6,783
5,972
4,011
4,716
5,022
4,716
6,635
5,844
4,481
5,170
5,430
4,190
Bridgeport Mid
Lumberport Mid
S Harrison Mid
WI Middle
Mountaineer Mid
$
$
$
$
$
Bridgeport High
Liberty High
Lincoln High
S Harrison High
RCB High
23,766
15,944
10,578
22,104
18,514
$
$
$
$
$
$
$
$
$
$
26,499
21,760
22,260
18,290
30,110
$
$
$
$
$
Alt School
Misc/Other
$
$
1,800 $
1,853,465 $
Total
$
2,233,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Science
1,126
2,648
2,080
708
1,201
1,415
1,201
2,544
1,990
1,036
1,519
1,701
833
7,094
6,129
5,282
6,895
6,410
$
$
$
$
$
9,697
8,767
8,868
8,088
10,192
$
$
$
$
$
- $
- $
145,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Sp Ed
2,803
2,360
1,475
738
1,328
1,623
1,180
2,065
2,360
1,475
885
1,770
1,033
Guid/Sp Ther
$
630
$
1,270
$
950
$
320
$
630
$
320
$
630
1,270
$
$
950
$
795
$
630
$
630
$
475
$
$
$
$
$
$
$
Band
873
1,133
1,042
834
1,120
860
1,016
$
$
$
$
$
8,927
6,143
3,697
8,352
6,953
$
$
$
$
$
1,770
1,770
885
2,803
2,508
$
$
$
$
$
310
310
310
610
310
10,665
7,984
8,274
6,025
12,094
$
$
$
$
$
1,776
2,960
2,368
1,480
2,960
$
$
$
$
$
610
610
610
310
610
884 $
- $
100,000
$
444 $
1,184 $
44,000
$
1,705
912
938
1,016
834
$
$
$
$
$
$
$
$
$
$
$
$
$
Music
545
575
1,557
535
535
531
1,091
260
1,413
587
1,226
535
525
$
$
$
$
$
7,475
7,700
4,300
7,025
7,625
$
$
$
$
$
3,531
1,100
1,100
2,901
1,150
$
$
$
$
$
9,988
10,588
12,540
8,588
11,888
$
$
$
$
$
4,863
3,110
3,170
3,530
5,630
$
40,000
300 $
1,600 $
16,000
$
Theater
$
$
$
$
$
3,000
3,000
3,000
3,000
3,000
- $
- $
-
100,000
$
15,000
39
$
$
$
$
$
$
$
$
$
$
$
$
$
Art
788
2,353
1,455
495
840
990
840
2,290
1,903
725
1,063
1,190
583
Bridgeport Mid
Lumberport Mid
S Harrison Mid
WI Middle
Mountaineer Mid
$
$
$
$
$
1,386
954
574
1,297
1,080
$
$
$
$
$
2,040
1,568
1,153
1,943
1,705
$
$
$
$
$
6,318
5,751
5,253
6,201
5,916
$
$
$
$
$
17,150
12,425
8,275
16,175
13,800
$
$
$
$
$
9,176
6,341
3,851
8,591
7,166
$
$
$
$
$
7,272
5,004
3,012
6,804
5,664
$
$
$
$
$
5,000
5,000
5,000
5,000
5,000
$
$
$
$
$
101,215
76,139
53,270
96,701
83,801
Bridgeport High
Liberty High
Lincoln High
S Harrison High
RCB High
$
$
$
$
$
1,657
1,240
1,286
936
1,878
$
$
$
$
$
3,151
3,450
3,600
2,375
3,500
$
$
$
$
$
13,229
12,680
12,740
12,281
13,517
$
$
$
$
$
20,100
15,550
16,050
12,225
22,525
$
$
$
$
$
10,948
8,216
8,516
6,221
12,401
$
$
$
$
$
32,507
24,317
25,216
18,332
36,872
$
$
$
$
$
60,000
60,000
60,000
60,000
60,000
$
$
$
$
$
208,690
184,232
188,498
161,681
227,177
Alt School
Misc/Other
$
$
- $
- $
-
$
$
7,828
3,532,549
Total
$
325,000
$
5,559,400
25,000
$
40,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Duplication
4,811
11,201
8,816
3,056
5,126
6,026
5,126
10,766
8,441
4,436
6,461
7,226
3,581
- $
- $
144,000
$
3,500 $
1,676,300 $
2,000,000
$
Ath Games
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- $
- $
$
$
$
$
$
$
$
$
$
$
$
$
$
Technology
9,875
20,525
16,550
6,950
10,400
11,900
10,400
19,800
15,925
9,250
12,625
13,900
7,825
Grand total
39,774
77,255
62,852
27,436
40,417
45,179
40,721
73,043
62,629
36,640
48,089
52,719
30,868
Adamston*
Big Elm
Johnson
Lost Creek
Lumberport El
North View*
Norwood
Nutter Fort Pri
Nutter Fort Inter
Salem Elem
Simpson
West Milford
Wilsonburg
- $
- $
$
$
$
$
$
$
$
$
$
$
$
$
$
Ex Curr
3,590
4,482
4,164
3,396
3,672
3,752
3,672
4,424
4,114
3,580
3,850
3,952
3,466
MS Ath/ HS
Fac
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Phy Ed
675
1,695
1,331
453
769
860
769
1,629
1,274
663
972
1,089
533
900 $
- $
167,400
$
165,000
$
*RECEIVES ADDITIONAL FUNDS FOR GIFTED STUDENTS
40
SPECIAL REVENUE FUND
Special Revenue Fund- Summary of Revenue
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 is as follows.
All other grants will be supplemented into the budget during the fiscal year as they are
approved by the WVDE.
Description
Step 7 Instructional (State Aid)*
State Aid for Exceptional Children
Professional Staff Development
Service Staff Development
Bus Replacement
Faculty Senate
Academic Classroom Trips
Advanced Placement
22nd Century Technology
Alternative Education
State English as Second Language
Title II
Title I
Title I Neglected and Delinquent
IDEA Part B
IDEA Part B Preschool
Title III (English Language Acquisition)
Vocational Education-Carl Perkins
Rural and Low Income
Adult Basic (state)
Adult Basic (federal)
Child Nutrition
TOTAL PRELIMINARY BUDGET
FY 15 Budget
$1,595,893
210,702
33,391
11,041
757,388
163,036
12,216
18,397
498,070
193,084
4,843
712,907
4,100,702
50,460
2,440,838
103,422
24,444
106,916
202,092
66,500
58,050
6,681,938
$18,046,330
FY 16 Budget
$1,690,133
192,841
33,098
11,089
483,433
163,786
10,800
20,383
672,906
193,203
Not available
700,252
3,856,592
Not available
2,564,758
103,422
Not available
129,136
Did not
qualify
RESA
RESA
6,863,271
$17,689,103
*A detailed list of Step 7 projects is included at the end of this section.
41
Local Sources
State Sources
Federal Sources
Transfers
Special Revenue Fund Revenue Summary*
Actual
Actual
Actual
Budget
Revenue
Revenue
Revenue
FY 15
FY 12
FY 13
FY 14
$ 1,184,151
$ 448,556
$1,949,807
$ 1,235,356
3,086,008
4,613,888
3,403,826
3,507,913
13,923,073
10,823,837
10,029,990
10,909,132
2,144,194
2,314,795
2,419,498
2,393,929
Total
$20,337,427
Description
$ 18,180,864
$ 17,803,121
$ 18,046,330
Budget
FY 16
$973,951
3,292,899
10,469,026
2,953,227
$17,689,103
SPECIAL REVENUE FUND - REVENUE COMPARISONS
100%
90%
10.54%
12.72%
13.59%
13.34%
68.46%
59.53%
56.34%
60.81%
16.70%
80%
70%
60%
50%
Interfund Transfer
59.18%
40%
State Funds
30%
20%
10%
0%
Federal Funds
15.17%
25.38%
19.12%
Local Funds
19.55%
18.62%
10.95%
6.89%
5.51%
2.47%
Actual FY 12 Actual FY 13 Actual FY 14 Budget FY 15 Budget FY 16
5.82%
*Please note that the actual amounts include all grant revenues received during the fiscal year including ARRA
funds (FY 12), and accrued amounts for financial reporting purposes. Budget amounts reflect only those
projects as listed below.
Special Revenue Fund Summary of Expenditures
The grant amounts in the Special Revenue Fund budget are mostly estimates that were
provided by various program administrators at the West Virginia Department of Education
(WVDE) or are based on the current year grant amount. Many amounts are subject to change
when the actual grant awards are received during the fiscal year.
Salary and fixed costs for the budget expenditures have been estimated in the grants, as
applicable, but may change after the actual grant award is received. Remaining budget
amounts that have not been assigned to the appropriate account code are included in Other
(Object code 8xx) as a reserve of funds. These amounts will be transferred through the normal
42
supplement/transfer procedure to the appropriate line items as approved by the Board and the
WVDE after the grant award has been received and the budget has been approved.
Estimated and actual amounts of all the special revenue grants included in the preliminary
budget are listed below for comparative purposes.
SPECIAL REVENUE FUND - EXPENDITURES BY FUNCTION CODE
By Function
Instruction
Support Services:
Student
Instruct Staff
General Admin
School Admin
Central Services
O&M Plant
Transportation
Food Service Op
Community Svc
Facilities
Transfers
TOTAL
EXPENDITURES
FY 12 Actual
FY 13 Actual
FY 14 Actual
FY 15 Budget
FY 16 Budget
$ 9,970,329
$ 7,990,041
$7,280,750
$ 5,829,114
$6,125,223
829,175
1,977,467
0
5,706
43,771
87,218
1,416,495
6,595,809
0
149,651
297,310
804,821
1,657,264
8,014
2,824
128,751
79,841
740,534
6,445,513
14,619
67,699
296,308
713,167
1,821,342
1,086
0
233,616
75,183
711,058
6,279,030
8,260
163,686
337,605
357,750
878,970
0
0
104,815
60,000
769,604
6,681,938
0
0
3,364,139
292,190
723,918
0
0
127,200
60,000
494,233
6,863,271
0
0
3,003,069
$20,387,501
$18,236,229
$17,624,783
$18,046,330
$17,689,104
The following chart illustrates the actual and budgeted expenditures by object code for the
special revenue fund. Actual expenditures include all grant funds that were supplemented into
the budget throughout the entire year while budget amounts include only those major grants
that are included in the preliminary budget.
SPECIAL REVENUE FUND – EXPENDITURES BY OBJECT CODE
Description – Special
Revenue Fund
Employee Salaries
(object code 1xx)
Employee Fixed
Costs/Benefits (object code
2xx)
Purchased Professional and
Technical Services
(object code 3xx)
FY 12
Actual
FY 13
Actual
FY 14
Actual
FY 15
Budget
FY 16
Budget
$7,726,212
$7,735,445
$7,394,280
$6,442,786
$6,236,415
2,413,810
2,528,410
2,302,870
2,194,645
2,118,652
960,742
528,067
538,828
142,147
168,473
43
Description – Special
Revenue Fund
Purchased Property Services
(object code 4xx)
Other Purchased Services
(object code 5xx)
Supplies (object code 6xx)
Property/Equipment
(object code 7xx)
Other (object code 8xx)
Other Transfers (object 9xx)
TOTAL BUDGETSPECIAL REVENUE FUND
FY 12
Actual
FY 13
Actual
FY 14
Actual
FY 15
Budget
FY 16
Budget
61,926
76,422
208,840
0
0
645,267
5,163,891
1,192,154
5,043,222
1,183,512
4,744,909
855,177
4,440,048
733,098
4,895,964
763,938
2,516
113,404
797,864
58,550
296,308
888,792
25,147
337,605
807,388
3,364,139
0
533,433
3,003,069
0
$17,851,706 $18,256,442 $17,624,783
$18,046,330
$17,689,104
Notable expenditure differences reported by object code include:
• ARRA Jobs for Education Funds in the amount of $2.5 million (mostly salaries) are included with the actual
amounts in FY 12. Actual amounts also include all grants and the budget amounts include only those
determined by the WVDE.
• Budget amounts in the Other (Object code 8XX) category include the reservation of funds that is allocated
to the appropriate line items after the grant award is received. The actual amounts reflect expenditures
already classified in the appropriate category.
SPECIAL REVENUE OBJECT CODE COMPARISONS
100%
90%
80%
0.65%
1.94%
1.92%
33.21%
31.99%
31.96%
9.34%
9.84%
10.96%
70%
60%
50%
18.64%
16.98%
29.08%
30.69%
5.53%
5.10%
40%
30%
20%
56.80%
56.22%
55.02%
Transfers/Reserves
Supplies/Equipment
Purchased Services
46.75%
47.23%
Salary/Benefits
10%
0%
44
SUMMARY OF STEP 7 (STATE AID) PROJECTS:
FY 15
FY 16
Network Engineer (one position)
89,815
91,110
School Leadership - School Leadership Teams are used to create
focused and coherent school-wide strategies to enhance student
learning. They gather and analyze school-wide data, including
achievement, climate and satisfaction data. They assist the principal
in making decisions to govern the school through shared decision
making to ensure focus on learning and continuous improvement.
The SLT monitors the effectiveness of their school's strategic plan.
50,000
54,000
Intervention Support – Interventionists on both the elementary and
middle school level work with academically at-risk students. They
provide data-driven Tier 2 and Tier 3 skill instruction in both math
and ELA. They have the ability to work either one-on-one or in small
groups with students to increase their academic achievement. This
project provides the funding to pay RESA VII for interventionists to
work with students.
135,000
37,500
Fairs and Festivals - This project is continuing in nature and provides
for the extension of learning beyond the classroom setting. This
project provides for programs, such as, spelling bees, math field day,
education fairs, and Youth and Government projects.
25,000
20,000
Advanced Education - This allocation will provide the necessary
funds for the advanced educational programs, college courses, and
intern programs.
150,000
150,000
Volunteers - Harrison County Schools has initiated a school
volunteer program. This program is available to parents,
grandparents, retired teachers or any individual who has an interest
in assisting the school system and who has the demonstrated
aptitude for such work to be performed. Volunteers assist teachers
to achieve objectives by working with individual students or small
groups to help them achieve the skill levels of the class as a whole.
The volunteer never replaces professional staff, but rather allows a
teacher to enrich and extend the educational program or provides
another adult to work individually with children who need special
attention.
1,500
1,500
Printing - This project will provide printing services to the individual
schools for necessary instructional handouts and other necessary
materials.
15,000
25,000
Doesn’t include
HCBOE
employees
Includes
$40,000 for
stipends
and/or
materials
45
WVEIS Support - This project will help defray the costs of the
necessary supplies, equipment, and phone lines needed to operate
using the WVEIS state-wide operating system.
Health Adoption - This will include the necessary funds to provide
adoption materials and textbooks for K-12 Health.
(FY 15 included funds for technology equipment for Lincoln Middle
School)
FY 15
FY 16
60,000
60,000
400,000
177,085
(technology
for Lincoln
Middle)
Multi-Cultural Activities - Multicultural education is required by
WVDE policy. Global competence is the knowledge, skills, and
dispositions which focus on students' understanding and effective
participation in their world, as well as issue of global significance that
encourage multicultural understanding. This money supports
activities that meet this WVDE policy goal.
10,000
TV Studio - This project will provide the necessary supplies and
equipment to allow students to use the studio located at Robert C
Byrd high school for filming and other related projects. This project
will also provide the necessary supplies, equipment, and furniture to
enhance the distance learning projects that have been established in
the county.
5,000
5,000
Pre-K Collaborative - State Board Policy 2525 requires a minimum of
50% of Pre-K classrooms be collaborative with community partners,
including child care and Head Start. This is the anticipated cost
services provided as well as materials and supplies for this
educational collaborative.
380,000
380,000
Teaching Supplies - This plan will provide for the necessary teaching
supplies and materials for the students in Harrison County. This will
also include funding to support Pressley Ridge School.
411,592
361,023
Middle School Summer Academy - The 7th and 8th graders who
have not completed necessary skills to be successful to enter the 9th
grade will be given an opportunity to attend summer school. This
project will provide the necessary personnel and related costs for
this program.
15,000
15,000
Credit Recovery - This is funding to provide assistance to students
who have failed one or more high school courses. This will aid them
in recovering credits and allow them to complete in their co-hort
group. This will fund personnel and related costs of this program.
45,901
40,000
25,000
Includes new
Italian
curriculum
46
At Risk Screening - This will provide funding for a screening process
for students who are having problems adjusting to situations at
home and school that prevent them from leaning and causes
classroom interruptions. This screening will take place at an outside
agency to determine the nature of the problem and propose
solutions to help the student learn.
FY 15
FY 16
25,000
25,000
1,595,893
1,690,133
The total of the FY 15 Special Revenue Fund budget is $17,689,104.
47
CAPITAL PROJECT FUND
Capital Project Fund- Summary of Revenue
The capital project fund accounts for the revenues and expenditures of specific capital building
projects. Revenues in the Capital Project Fund typically include School Building Authority (SBA)
grants and other large construction projects.
Recent projects include the South Harrison High School field house and bleacher project, the
new Liberty Athletic Complex, construction a new Lumberport Elementary School (SBA project)
and an addition at Nutter Fort Elementary School (SBA Project). In addition, the Board has
completed a SBA Major Improvement Plan (MIP) grant for construction of a six classroom
addition and the replacement of the kitchen and dining room at Simpson Elementary School.
The Board contributed $1.7 million and the SBA contributed $1 million towards this project. It
should be noted that excess levy proceeds allow the board to contribute local funds to these
types of facility projects.
Construction of the new Lincoln Middle School, which replaced Lumberport Middle School, was
completed in 2015. This new school was built on the existing Lincoln High School campus and
shares the kitchen and cafeteria area with the high school. This new facility was constructed
using the design-build delivery method. The Board contributed approximately $6,000,000 to
match the SBA share of $8,197,000. Of the local match, $2 million was in the form of a
Qualified Zone Academy Bond (QZAB).
Lastly, the board entered into an $6 million Energy Savings Lease Purchase that will replace
outdated existing lighting systems in all schools as well as minor HVAC upgrades. The amount
of this payment is $576,599/year; however, this payment may be offset with guaranteed utility
savings.
Capital Project
Revenues
Local Sources
State Sources
Transfers/Other
TOTAL REVENUE
FY 12
Actual
$ 219,738
2,662,321
1,820,010
$ 4,702,069
FY 13
Actual
$0
$561,632
1,136,305
$ 1,697,937
FY 14
Actual
$29,713
$5,609,699
$3,526,360
$9,165,772
FY 15 Budget
FY 16 Budget
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Capital Project Fund – Summary of Expenditures by Function Code
Expenditures are not budgeted in the capital improvement fund, but are carried forward as part
of the year end close-out process. New projects are supplemented into the budget when they
are approved. The expenditures below represent the following projects:
48
FY 12 – SBA Lumberport Elementary, SBA Safety Grant, SBA Simpson Addition, South Harrison
High School field house and bleacher project, and the Liberty Athletic Complex.
FY 13 – SBA Lumberport Elementary, SBA Safety Grant, SBA Nutter Fort addition, SBA Simpson
addition, and South Harrison HS field house and bleachers.
FY 14 – SBA Lincoln Middle (Design Build), SBA Nutter Fort addition, SBA Simpson addition
Capital
Expenditures
By Function
Facilities
Transfers
TOTAL
EXPENDITURES
FY 12
Actual
FY 13
Actual
FY 14
Actual
FY 15
Budget
FY 16
Budget
4,763,747
700,000
1,505,900
129,480
10,942,773
0
N/A
N/A
N/A
N/A
$5,463,747
$1,635,380
$10,942,773
N/A
N/A
Capital Project Fund- Summary of Expenditures by Object Code
Capital Expenditures
By Object
Professional Services
Other Technical
Services
Rental of Equipment
To Contractor
Other Advertising
Supplies
Supplies- Maintenance
Student Hardware
Furniture and Fixtures
Furniture (capital asset)
Transfers
TOTAL
FY 12
Actual
284,601
16,658
FY 13
Actual
92,028
4,345
FY 14
Actual
593,624
0
FY 15
Budget
N/A
N/A
FY 16
Budget
N/A
N/A
0
3,748,185
738
420,804
6,222
167,316
119,223
0
700,000
5,463,747
0
1,367,557
193
20,495
0
5,936
4,245
11,401
129,480
1,635,379
0
10,342,294
1,013
5,842
0
0
0
0
0
10,942,773
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Other Facility Information
The Harrison County Comprehensive Educational Facilities Plan is intended to serve the county
school system in making decisions related to school facilities over the next ten year period.
The CEFP was developed by a county wide planning committee representing a broad-based
section of communities, parents, businesses, and educational professionals. This plan was
49
developed using a collection of demographic information, historic and projected enrollments,
school facility evaluations, and other pertinent data.
The CEFP plan document was approved by the Harrison County Board of Education on April 16,
2010 and amended October 18, 2011. This plan will be used to prioritize many projects. The
Comprehensive Educational Facility Plan (CEFP) for 2010-2020 calls for several replacement
schools and numerous facility upgrades/repairs. Most of these projects require substantial
funding and will probably necessitate the passage of the school bond for completion. Bond
funds, which would be obtained by a majority of voters during a special election, may be
necessary for funding new schools. There are also funds available for “NEEDS” projects through
the School Building Authority.
PRIORITY PROJECTS WITHIN THE CEFP 2010-2020
1.
2.
3.
4.
5.
6.
7.
New Lumberport Middle School – placed in bond call of May 14, 2011 and also placed in the
January 21, 2012 bond call (both were defeated by the voters). A SBA NEEDS Project was
approved in 2014 and construction of a new facility has been completed through the designbuild delivery method.
SBA Funding
$8,197,000
FY 13 Local allocation
$ 996,000
$3,000,000
$1,321,000
FY 14/15 QZAB allocation
$2,000,000 (15 year payback period)
Change Order-Tennis
$167,500 (City of Shinnston still owes $137,787.14)
TOTAL BUDGET
$15,681,500
Johnson Elementary School Renovations – revised to new school construction in the bond call of
May 14, 2011 and also placed in the January 21, 2012 bond call (both were defeated by voters).
Bridgeport High School Renovation
New Norwood Elementary School
New Lost Creek Elementary School –placed in bond call of May 14, 2011 and also placed in the
January 21, 2012 bond call (both were defeated by the voters). No further action has been
taken.
Improvements to Adamston, North View, and Wilsonburg Elementary Schools.
Washington Irving Middle School Renovations.
Larger maintenance projects continue to be prioritized and placed into the budget for
consideration. Many of these projects have been included in the Energy Audit being conducted
by ESG, including items such as HVAC, and lighting upgrades.
50
Roof repairs are a costly line item in the facility budget. Because of the aging schools, the roof
repairs needed are numerous. Below is list of roof replacements based on a projected timeline
for completion. This timeline may change but will serve as a budgeting tool for future use.
Prices are estimated and may not be the actual prices used in the budgeting process.
SCHEDULE OF PROJECTED ROOF REPAIRS
SCHOOL
SQ. FT.
DESCRIPTION
Salem Elementary
Bridgeport High
35,200
1,900
FY 2015
All except new addition
1st addition
Alt Learning Ctr.
County Office
Lost Creek Elem.
Lost Creek Elem.
Liberty High
Lincoln High
14,300
FY 2016
Kitchen, Café, lobby, mechanics
Nutter Fort Int.
Nutter Fort Pri.
So Harrison High
21,300
32,200
15,800
4,800
6,400
20,700
26,900
Gym and restroom
UV protective coating
1995 addition
Kitchen, auditorium, shops, band
and new science wing
Band and 2 story section
Kitchen, café, gym, library & office
Auditorium, kitchen and café
Adamston Elem.
Big Elm Elem.
6,150
17,200
Johnson Elem.
36,200
North View Elem.
So Harrison Mi.
Wilsonburg Elem.
16,000
38,000
11,300
FY 2017
Café, Pre-K, lower roofs
Art, music, new wing, gym, library
and café
Library, old wing, 1st addition and
new wing
Gym and main roof
Café, old east wing & new additions
1st & 2nd additions and gym
Bridgeport Mi.
RCB High
RCB High
RCB High
RCB High
104,300
37,000
50,300
56,000
25,000
FY 2018
Entire School
Gym, ROTC, kitchen, & mechanical
Auditorium, band, music, café
Classrooms
Art, Home Ec., Dr. Ed and Misc.
$/FT
Estimated
COST
$8.80
$10.00
TOTAL FY 15
$310,000
$19,000
$329,000
$7.00
$9.00
$3.00
$9.00
$9.00
$100,000
$150,000
$43,000
$12,000
$186,300
$242,100
$9.00
$9.00
$9.00
TOTAL FY 16
$191,700
$289,800
$142,200
$1,357,100
$10.00
$10.00
$61,500
$172,200
$12.00
$434,400
$12.00
$10.00
$10.00
TOTAL FY 17
$192,000
$380,000
$113,000
$1,353,100
$10.00
$11.00
$11.00
$11.00
$11.00
TOTAL FY 18
$1,043,000
$407,000
$553,300
$616,000
$275,000
$2,894,300
51
TAXES
West Virginia property taxes are administered by county officials and officials of several State
government agencies. Although the Department of Tax and Revenue plays a major role in the
administration of this tax, less than one-half of one percent of the property tax collected goes
to State government. The primary beneficiaries of the property tax are county boards of
education.
West Virginia law defines the following classes of property for tax purposes:
Class I
•
•
•
Class II
•
•
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
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
Class IV
All real and personal property situated outside of municipalities, exclusive of
Classes I and II
All real and personal property situated inside of municipalities, exclusive of
Classes I and II
HARRISON COUNTY TOTAL ASSESSED PROPERTY VALUES
$4,100,000,000
$3,900,000,000
$3,700,000,000
$3,500,000,000
Assessed Property Values
$3,300,000,000
$3,100,000,000
$2,900,000,000
$2,700,000,000
FY 12
FY 13
FY 14
FY 15
FY 16
52
ASSESSED PROPERTY VALUES HISTORY
Assessed
Values
Class I Property
Class II Property
Class III Property
Class IV Property
Total
FY 12
FY 13
00
1,103,329,734
1,126,257,282
894,366,576
3,123,953,592
00
1,145,521,816
1,303,516,572
872,923,084
3,321,961,472
FY 14
FY 15
FY 16
00
00
00
1,198,528,596 1,239,338,982 1,272,197,998
1,648,915,748 1,635,887,798 1,617,271,262
931,637,944
973,636,409 1,047,705,842
3,779,082,288 4,003,259,319 3,937,175,102
MARKET PROPERTY VALUES HISTORY
(ASSUMING ASSESSED VALUES ARE ESTABLISHED AT 60% OF THE MARKET VALUE)
Market Values
Class I Property
Class II Property
Class III Property
Class IV Property
Total
FY 12
00
1,765,327,574
1,802,011,651
1,403,986,522
4,971,325,747
FY 13
00
1,832,834,906
2,085,626,515
1,396,676,934
5,315,138,355
FY 14
00
1,917,645,754
2,638,265,198
1,490,620,710
6,046,531,662
FY 15
00
1,982,942,371
2,617,420,477
1,557,818,254
6,405,214,910
FY 16
00
2,035,516,797
2,587,634,019
1,676,329,347
6,299,480,163
The current expense rates that are applied to the assessed property values are established by
the West Virginia Legislature. The excess levy rates were established by the voters in Harrison
County on November 2, 2010 and are in effect for the period of July 2011 through June 2016.
The excess levy call includes a roll-back feature to limit the increase of taxes received to 104%
from the prior year using the assessed values for reduced (rolled back) levy rates, which
excludes values attributable to back-tax property, homestead property, new construction and
improvements, new personal, or new utilities properties. The excess levy projections exceed
the original levy call by $5,749,556 for FY 16. These excess collections are expended in
categories already included in the levy call.
Class I property includes agricultural property and intangible personal property. Class II
property includes residential property and farms, Class III and IV is all real and personal
property exclusive of Classes I and II.
Regular Levy Rates
Class I 19.40 per $100
Class II 38.80 per $100
Class III and IV 77.60 per $100
Excess Levy Rates
Class I 20.33 per $100
Class II 40.66 per $100
Class III and IV 81.32 per $100
53
Tax collections for regular and the excess levy are illustrated as follows.
TAX COLLECTIONS
$60,000,000
$48,791,683
$50,000,000
$49,379,451
$40,000,000
$30,000,000
$39,734,986
$48,340,725
$41,626,026
$20,000,000
$10,000,000
$0
FY 12
FY 13
FY 14
FY 15 Projected FY 16 Projected
EFFECT ON TAXPAYERS – REAL PROPERTY
According to the 2010 US Census, there were 31,431 housing units in Harrison County as
compared to 881,917 in the State of West Virginia. The home ownership rate in Harrison
County was 73.1%. The median value of owner-occupied housing units 2005-2009 was
$90,200.
County Average Assessed Home Value is approximately $50,000
Current Expense (Regular) Levy Cost = $ 194/year
Excess Levy Cost = $ 203/year
Total Effect on Taxpayer for Home = $397/year
EXCESS LEVY CALL PROVISIONS JULY 2011-JUNE 2016
An election to authorize continuation of additional levies for the fiscal years beginning July 1,
2011, July 1, 2012, July 1, 2013, July 1, 2014, and July 1, 2015, in the approximate amount of
$19,768,685 annually, net of allowances for discounts, delinquencies, exonerations, and the
assessor’s valuation fund for the following purposes was approved on November 2, 2010:
1 Free textbooks, school and instructional equipment, technology hardware and
software, and other instructional materials for all students. To provide free
textbooks and to provide and maintain instructional and school equipment, office and
other instructional materials, and technology hardware and software for all pupils,
pre-kindergarten through grade 12, approximately $2,233,000 annually, for a total of
about $11,165,000 for the five-year levy period.
54
2 Library books, library supplies, library technology, and audiovisual supplies and
equipment. To provide library books, supplies, and technology and audiovisual
supplies and equipment for all schools, approximately $145,000 annually, for a total
of about $725,000 for the five-year levy period.
3 Science supplies and equipment for classrooms and labs. To provide supplies and
equipment for science programs in all schools in the amount of $20,000 for the
elementary schools and an $80,000 total for the secondary schools, approximately,
$100,000 annually, for a total of about $500,000 for the five-year levy period.
4 Special education. To provide materials and supplies for the special education
program, approximately $44,000 annually, for a total of about $220,000 for the fiveyear period.
5 Guidance and speech therapy. To provide materials and supplies for the guidance
and speech therapy programs, approximately $16,000 annually, for a total of about
$80,000 for the five-year period.
6 Fine Arts.
a. Band: To provide materials, equipment and transportation for the school band
programs, approximately $100,000 annually, for a total of about $500,000 for
the five-year levy period.
b. Music. To provide materials and supplies for the music programs,
approximately $40,000 annually, for a total of about $200,000 for the five-year
levy period.
c. Theater. To provide materials, supplies, and equipment for the high school
theater arts programs, approximately $15,000 annually, for a total of about
$75,000 for the five-year levy period.
7 Physical education. To provide classroom supplies for physical education,
approximately $25,000 annually, for a total of about $125,000 for the five-year levy
period.
8 Vocational education. To provide the share of Harrison County in the operational
support of the United Technical Center at Gore, approximately $410,000 annually, for
a total of about $2,050,000 for the five-year levy period.
9 Art instruction. To provide materials and supplies for the art instruction program,
approximately $40,000 annually, for a total of about $200,000 for the five-year levy
period.
10 Support for extracurricular academic and athletic activities. To provide
transportation costs for high schools at $11,000 per school plus $3/pupil, middle
schools at $4,500 per school plus $3/pupil, and elementary schools at $3,000 per
school plus $2/pupil, approximately $146,000 annually, for a total of about $730,000
for the five-year levy period.
11 Buildings. To provide for maintenance, renovations, new construction, and
equipment to school facilities as needed, approximately $1,500,000 annually, for a
total of about $7,500,000 for the five-year levy period.
12 School buses and maintenance vehicles. To provide for the replacement of school
buses and maintenance vehicles and the purchase of additional buses and
55
13
14
15
16
17
18
19
maintenance vehicles required, approximately $65,000 annually, for a total of about
$325,000 for the five-year levy period.
Athletic facilities’ improvements, renovations, and additions to indoor and outdoor
athletic facilities. To provide improvements, renovations and additions to indoor and
outdoor athletic facilities, approximately $300,000 annually, for a total of about
$1,500,000 for the five-year levy period.
Technology. To provide computers, wiring, hardware and software, furniture,
personnel and training, and electronic equipment for technological enhancement of
the instructional and support programs, approximately $2,000,000 annually, for a
total of about $10,000,000 for the five-year period.
Duplication services and supplies. To provide duplication machinery and supplies at
approximately $15 per student in grades Pre-K-12, approximately $167,400 annually,
for a total of about $837,000 for the five-year levy period.
Student accident insurance. To provide student accident insurance for all students
enrolled in Harrison County Schools, approximately $35,000 annually, for a total of
about $175,000 for the five-year levy period.
Middle school athletic supplies and equipment. To provide supplemental supplies
and equipment for the middle school athletic programs, approximately $25,000
annually, for a total of about $125,000 for the five year levy period.
Free admission to regular county sporting events. To provide funds to permit all
middle and high school students enrolled in Harrison County Schools free admission to
all regular county sporting events with proper student identification and to also
provide all Harrison County residents 60 years and older free admission to all regular
county sporting events in Harrison County with a school issued pass, approximately
$165,000 annually, for a total of about $825,000 for the five-year levy period.
Supplementation of the budget. Supplementation of the current operating budget of
the Harrison County Board of Education to permit salary supplementation and
benefits for all personnel employed by the Board. To provide staff, if necessary to
address enrollment increases, and/or reduced teacher/student ratio, approximately
$12,197,285 annually, for a total of about $60,986,425 for the five-year levy period.
The total approximate amount necessary to carry out the above purposes is $19,768,685
annually net of allowances for discounts, delinquencies, exonerations, and the assessor’s
valuation fund or a total approximate amount of $98,843,425 for the five-year levy period. All
according to the order of the Board of Education of the County of Harrison entered on the 19th
day of August. The continuation of additional levy shall be as follows: on Class I property,
20.33 cents, on Class II property, 40.66 cents, on Class III property, 81.32 cents, and on Class IV
property 81.32 cents.
The Board of Education of the County of Harrison reserves unto itself as the levying body the
right and authority to reduce the rates of the excess levy if increased assessments would
produce funds beyond projected needs in any year specified in the levy call in accordance with
section six-g, article eight, chapter eleven of the West Virginia Code.
56
For each fiscal year beginning on and after July 1, 2011, the Board of Education of the County of
Harrison shall reduce the levy rate proportionately for all classes of property when increased
assessed valuation, excluding appraisal or valuation due to new construction or improvements
to existing real property, including beginning recovery of natural resources and newly acquired
personal property, would cause an increase of more than four percent in the total projected
property tax revenues from the previous year’s projected property tax revenues. In such event
the levy rate shall be reduced so as to cause such rate to produce no more than one hundred
four percent (104%) from all classes of property, excluding appraisal or valuation from recovery
of natural resources and new acquired personal property, of the previous year’s projected
property tax revenues from all property.
The Board of Education of the County of Harrison is hereby authorized and empowered to
expend, during the term of this levy, the surplus, if any, accruing in excess of the amounts
needed for any of the above stated purposes, or for the enrichment, supplementation and
improvement of educational services and/or facilities in the public schools.
57
BOARD DEBT
The Board has entered into four separate agreements for debt. Three of these agreements are
pursuant to the provisions of federal legislation which authorizes the issuance of qualified zone
academy bonds (QZABs) to financially assist with the school board with various projects and
one is an energy savings contract as permitted by WV State Statute 18-5-9a.
• 2005 QZAB completed construction of Mountaineer Middle School. This payment is due
annually in the amount of $57,783.71 from May 1, 2005 through May 1, 2019. This
payment is made from the General Current Expense Fund.
• 2008 QZAB included heating, ventilating, air conditioning (HVAC) equipment and South
Harrison exterior restoration projects in the amount of $500,000. This payment is due
annually from October 26, 2008 through October 26, 2022 in the amount of $37,329.78.
This payment is made from the General Current Expense Fund.
• 2014 QZAB completed construction of the new Lincoln Middle School. This QZAB
funding agreement is in the amount of $2 million and includes a 15 year lease purchase
payback at 0% interest in the amount of $133,334/year. This will be paid using levy
facility funds.
• Energy savings, including lighting and HVAC at various schools for $5 million. This will
be made in monthly installments (120 payments) through November 2024 and includes
an interest rate of 2.9%. This will be paid using levy facility funds.
2005
$ 1 million QZAB
5/1/2015
5/1/2016
5/1/2017
5/1/2018
5/1/2019
Total
57,783.71
57,783.71
57,783.71
57,783.71
57,783.71
2008
$500,000
QZAB
10/26/2014 37,329.78
10/26/2015 37,329.78
10/26/2016 37,329.78
10/26/2017 37,329.78
10/26/2018 37,329.78
10/26/2019 37,329.78
10/26/2020 37,329.78
10/26/2121 37,329.78
10/26/2122 37,329.78
$288,918.55
$55,968.02
2014
$2 million
QZAB
2015
$5 million
Lease Purchase
3/15/2015
$133,334
2014
48,049.91
3/15/2016
$133,334
2015
576,598.92
3/15/2017
$133,334
2016
576,598.92
3/15/2018
$133,334
2017
576,598.92
3/15/2019
$133,334
2018
576,598.92
3/15/2020
$133,333
2019
576,598.92
3/15/2021
$133,333
2020
576,598.92
3/15/2022
$133,333
2021
576,598.92
3/15/2023
$133,333
2022
576,598.92
3/15/2024
$133,333
2023
528,549.01
3/15/2025
$133,333
3/15/2026
$133,333
3/15/2027
$133,333
3/15/2028
$133,333
3/15/2029
$133,333
$2,000,000
$5,765,989.20
58
BUDGET FORECAST
The carryover fund balance of the general current expense fund, which should be of most
concern to the board, consists of the unassigned fund balance plus the OPEB liability (because
it is not required to be remitted to the state). This balance was formerly referred to as the
unreserved fund balance. The “unreserved fund balance” or “carryover fund balance” has
annually exceeded $1 million dollars since the fiscal year ending June 30, 2000.
$10,000,000
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
$9,028,726
$8,540,453
$7,951,036
$5,518,881
$5,170,017
$4,000,000
$2,732,578
FY 09
FY 10
FY 11
FY 12
FY 13
FY 14
FY 15
projected
Carryover Fund Balance
The carryover fund balance is expected to decrease or remain low in the future if major facility
projects continue to be addressed without a bond for funding. These carryover funds are used
to help balance the payroll expenditures in the following year, as well as have funds set aside
for contingency and/or matching SBA facility funds.
Lastly, the WVDE recommends that 3-5% of the budget be placed into contingency. However,
the Board currently has no funds for contingencies. If additional funds become available after
the financial statements have been completed, it will be recommended that these funds be
supplemented into the contingency line item.
The excess levy supports the employment of staff in addition to what is funded by the state. It
is important that the board keep employment numbers from increasing. However, as
enrollment decreases in the county, the number of personnel funded by the state also
decreases, which increases the cost of staffing in the excess levy. Reductions in Force for
personnel have been avoided by using attrition and placing employees on the transfer list.
Major facility expenditures also contribute to the lack of contingency funds set aside. These
expenditures include significant contributions of local funds to match School Building Authority
grants. In addition, the board has also used local dollars for numerous athletic complex
enhancements that are not supported by SBA grant funds. The board currently maintains six
separate athletic complexes in the county.
59
Although it is difficult to forecast revenues and expenditures beyond the current year, the
following chart is an attempt to demonstrate future ending balances. Many uncontrolled
factors affect each year’s revenue and expenditures. Tax collections, state raises and benefit
changes, unfunded mandates and inflation are some of the examples that affect both revenues
and expenditures of which the board has no control. In addition, the staff relies on the board
for many decisions that have a financial impact on future years which cannot be predicted in
these forecasted amounts. The following chart represents ACTUAL revenues and expenditures
from FY 11 through FY 14, budget amounts for FY 15 and FY 16 and projected amounts for FY 17
through FY 19 using a growth trend analysis whereby y=b*m^x. This projection does not take
into consideration large construction projects.
60
BUDGET FORECAST – GENERAL AND EXCESS LEVY FUND COMBINED
YTD FY 11
YTD FY 12
YTD FY 13
YTD FY 14
BUDGET
FY 15
BUDGET
FY 16
FORECAST
FY 17
FORECAST
FY 18
FORECAST
FY 19
REVENUE
LOCAL
41,935,339
39,846,911
43,703,943
51,022,307
50,385,683
50,774,725
54,520,084
56,925,799
59,331,515
STATE
65,601,936
69,248,867
66,952,834
50,247,802
62,666,524
49,116,860
51,389,444
56,341,289
54,545,086
1,312,913
1,693,815
1,758,194
1,486,152
1,330,000
1,320,000
1,350,707
1,312,763
1,274,818
220,842
1,441,726
339,451
415,828
225,000
275,000
158,359
62,979
32,401
EXTRAORDINARY
0
19,618,212
19,832
8,238
0
0
0
0
0
TOTAL REVENUE
109,071,029
131,849,531
112,774,253
115,453,475
114,607,207
101,486,585
107,418,594
114,642,830
115,119,019
FEDERAL
OTHER
EXPENDITURES
SALARY
54,182,929
59,319,303
59,979,683
59,735,050
63,334,505
63,068,447
65,576,000
67,175,463
68,774,926
BENEFITS
43,835,672
41,781,326
32,165,385
32,233,259
33,485,057
20,450,298
16,694,359
15,099,560
13,504,761
PUR PROF/TECH
SVC
1,955,587
2,987,397
1,482,397
1,248,343
864,416
771,733
PUR PROPERTY SVC
2,574,863
3,940,475
2,498,452
1,737,863
1,402,000
3,109,000
299,419
1,973,243
-58,360
1,810,233
-416,139
1,647,224
OTHER SVC
2,445,756
2,424,574
3,425,253
3,181,509
2,783,250
2,793,650
3,099,596
3,173,037
3,246,477
SUPPLIES
9,355,410
8,884,699
8,222,401
8,397,341
8,429,652
9,089,668
8,477,971
8,406,002
8,334,033
489,838
842,950
1,379,221
519,134
307,900
640,000
525,064
476,081
427,097
1,108,374
1,256,900
PROPERTY
177,762
326,509
348,716
137,223
485,498
1,164,347
959,849
3,361,943
3,963,700
3,254,246
5,380,748
5,014,929
4,399,442
5,275,936
5,575,013
5,874,090
TOTAL EXPEND
118,379,761
124,470,933
112,755,753
112,570,470
116,107,207
105,486,585
102,881,437
102,765,403
102,649,368
REVENUE LESS
EXPENDITURES
-9,308,732
7,378,598
18,500
2,883,005
-1,500,000
-4,000,000
4,537,157
11,877,427
12,469,651
OTHER OBJECTS
TRANSFERS
State revenue forecasted amounts and forecasted benefit amounts exclude any amounts paid on behalf by the WVDE for unfunded retirement.
61
STUDENT INFORMATION
ENROLLMENT
Enrollment continues to be a concern in Harrison County. There was a total increase of 30
students for a total of 10,929 in FY 15. It should be noted that FY 15 was the first time since at
in many years that the enrollment increased. This difference of 30 students represented a .27%
increase for Harrison County Schools. The total enrollment for the state of West Virginia was
279,899, which was less than what was reported last year by approximately 1,114 students
which illustrates that enrollment losses are a state wide concern.
The FY 14 graduation rate for Harrison County Schools is 82% compared to the state rate of
84%. The FY 14 dropout rate for Harrison County Schools is 1.4% compared to the state rate of
1.3%. The FY 14 attendance rate for Harrison County Schools is 97% compared to 96.6% for the
state.
Currently, Harrison County Schools is the 7th largest school district in WV based on enrollment,
recently being topped by Monongalia County. There are thirteen elementary schools, five
middle schools, five high schools, and one alternative school. There are also two additional
school sites that serve other educational needs of the county, but do not materially affect the
student enrollment numbers.
STUDENT ENROLLMENT FY 15
FY 18*
FY 17*
FY 16*
FY 15
FY 14
FY 13
FY 12
FY 11
FY 10
FY 09
FY 08
FY 07
11,500
11,400
11,300
11,200
11,100
11,000
10,900
10,800
10,700
10,600
10,500
10,400
FY 06
Students
11,356
11,317
11,291
11,240
11,210
11,196
11,128
11,005
10,935
10,899
10,929
10,845
10,796
10,748
FY 05
Year
FY 05
FY 06
FY 07
FY 08
FY 09
FY 10
FY 11
FY 12
FY 13
FY 14
FY 15
FY 16*
FY 17*
FY 18*
*Projected total enrollment is estimated by adding together the projected enrollment (w/o
preschool) decrease with the projected preschool enrollment gain. Projected enrollment (w/o
preschool) in obtained by using the least squares fit to calculate a trend-line with the linear
equation y = mx + b. Projected preschool enrollment is also obtained by using the least squares fit method
62
The following chart illustrates the number of children by grade level. This is not adjusted for
full time equivalency.
FY 15 ENROLLMENT BY GRADE - HEADCOUNT
1000
900
800
700
600
500
400
300
200
100
0
840
849
790
795
847
770
781
758
785
883
782
764
628
675
ENROLLMENT - HEADCOUNT
The following charts represents enrollment by school. There are three separate charts
illustrating the elementary, middle and high schools.
FY 15 ELEMENTARY SCHOOL ENROLLMENT
(excluding pre-k)
700
600
500
400
300
200
100
0
631
581
556
301
273
169
300
277
557
374
262
407
204
ELEMENTARY SCHOOL ENROLLMENT (excluding pre-k)
63
FY 15 MIDDLE SCHOOL ENROLLMENT
700
600
606
566
500
472
417
400
300
251
200
100
0
BRIDGEPORT
BRIDGEPORT
LINCOLN
LINCOLN
MOUNTAINEER SOUTH HARRISON
MOUNTAINEER
SOUTH HARRISON
WASHINGTON
IRVING
WASHINGTON IRVING
FY 15 HIGH SCHOOL ENROLLMENT
900
800
821
724
700
600
562
542
500
409
400
300
200
100
0
BRIDGEPORT
BRIDGEPORT
LIBERTY
LIBERTY
LINCOLN
LINCOLN
ROBERT C BYRD SOUTH HARRISON
ROBERT C BYRD
SOUTH HARRISON
64
Harrison County Headcount Enrollment
Comparison from 2013-14 to 2014-15
Grade Level
Early Childhood
Kindergarten
Grades 1-8
Grades 9-12
Total PK-12
2013-14
668
849
6,346
3,050
10,913
2014-15
628
840
6,375
3,104
10,947
Net Difference
(40)
(9)
29
54
34
Certified Adults
46.40
23.16
(23.24)
According to the US Census, the population in Harrison County has increased only .7% since the
2000 census. Both the state population and the U.S. population are aging, but their paths of
aging are different. Between 2000 and 2010, the old and young portions of the U.S. population
both grew, but the old grew faster. In West Virginia, however, the older population grew while
the young population declined. Reasons for the decline in West Virginia’s young population
include the aging of Baby Boomers, a decline in births, and outmigration. As the Baby Boomers
have gotten older, the 5-24 age group and 25-44 age group have declined since 1970. In 2010,
the Baby Boomers made the 45-64 age group the largest, and now they are getting to move
into the group of people older than 65. West Virginia births declined rapidly from 1980 to 2000
and then leveled off, while deaths increased slightly. The birth and death rates are about even
now.
Only eight West Virginia counties are expected to have growth in the population from birth to
age 19 between 2010 and 2020. They include: Jefferson, Berkeley, Morgan, Hampshire, Hardy,
Monongalia, Putnam and Cabell. Dr. Christiadi, a demographer with WVU’s Bureau of Business
and Economic Research, concluded that West Virginia’s young population, from birth to 19, is
expected to continue to decline over the next decade; maintaining enrollment in kindergarten
through 12th grade will be a challenge; and counties with declining enrollment should expect to
see continued decline in enrollment.
PER PUPIL EXPENDITURE
$14,000
$12,000
$10,000
$11,206
$12,514
$11,729
$11,890
$11,439
FY 12
FY 13
FY 14
$9,327
$8,000
$6,000
$4,000
$2,000
$FY 09
FY 10
FY 11
65
Details of the FY 14 per Pupil Expenditure report are as follows:
Per Pupil
County
Funds
Per Pupil
All Funds
FTE
Professionals
per student
FTE Service
per Student
Does not include capital improvements
$10,491
$8,450
$9,903
$9,215
$9,460
$8,844
$9,188
$9,226
$10,415
$8,471
$8,606
$9,546
$12,239
$9,352
$11,848
$11,095
$11,608
$10,364
$10,454
$10,677
$12,522
$10,095
$10,932
$11,451
9.66
6.29
8.22
7.71
9.26
7.04
6.89
7.12
9.06
6.86
7.50
8.52
4.90
2.35
5.10
2.92
3.63
3.33
3.26
3.40
4.82
2.94
2.85
3.70
$9,318
$11,053
7.85
3.60
Bridgeport Middle School
Lumberport Middle School
Washington Irving Middle School
South Harrison Middle School
Mountaineer Middle School
$9,297
$11,095
$10,459
$10,704
$11,193
$10,714
$13,001
$11,770
$11,458
$12,875
7.27
9.72
9.11
8.44
9.42
2.22
2.41
2.47
3.23
3.16
Average Middle School
$10,550
$11,964
8.79
2.70
Bridgeport High School
Liberty High School
Lincoln High School
South Harrison High School
Robert C Byrd High School
$10,124
$11,259
$10,480
$11,498
$9,549
$10,793
$12,200
$12,061
$13,197
$10,949
8.03
8.63
7.70
8.14
7.09
2.03
2.70
2.76
3.94
2.65
Average High School
$10,582
$11,840
7.92
2.82
Pressley Ridge
$6,420
$10,448
12.13
0.00
Total County Average
(excluding Pressley Ridge)
$9,885
$11,439
8.08
3.22
Total State Aid Per Pupil
$3,706
Adamston Elementary School
Johnson Elementary School
Lost Creek Elementary School
Lumberport Elementary School
North View Elementary School
Norwood Elementary School
Simpson Elementary School
West Milford Elementary School
Wilsonburg Elementary School
Big Elm Elementary School
Nutter Fort Elementary School
Salem Elementary School
Average Elementary School
66
PERSONNEL
Every county board of education is required to submit annually an employment report, referred
to as the certified list, which lists every regular full-time employee. The data is used to
calculate each county board’s allowance under the Public School Support Program (PSSP). The
PSSP provides an allowance to pay the annual state minimum salary and supplemental equity
for professional educators (PE), limited to a range of 72.25-72.70/1,000 students in net
enrollment or the number of PE actually employed, and a range of 65.95-66.21/1,000 students
in net enrollment for professional instructional (PI) personnel. Net enrollment is the number of
students enrolled in pre-kindergarten through grade twelve and special education programs in
the public schools of a county, reported on a full time equivalency (FTE) basis.
The PSSP also provides support for the state minimum salary and supplemental equity for
service personnel (SP), limited to a range of 44.12-45.83/1,000 students in net enrollment or
the number of SP actually employed. The PSSP also provides for the county’s approximate
share of contributions for social security, unemployment compensation and workers’
compensation on the salaries determined above. Salaries and benefits not included in the PSSP
calculation are the county’s responsibility to fund.
Computed
Computed #
Adjusted # of
State Aid
Employed in
Funded
Eligible
Excess of Limits
Personnel
Professional Allowance
888.13
(61.81)
826.32
Service Allowance
507.415
(22.072)
485.35
Totals
1,395.545
(83.882)
1,311.67
HISTORY OF PERSONNEL IN EXCESS OF PSSP FORMULA
The number of employee’s in excess of the funding formula is directly related to the
enrollment. If the enrollment declines, the number of employee’s exceeding the formula will
increase even if there is no change in the number of employees.
Fiscal Year
Professional Employees
Service Employees
Total
FY 16
61.81
22.072
88.88
FY 15
57.73
19.486
77.22
FY 14
58.10
29.635
87.74
FY 13
51.23
40.192
91.42
FY 12
33.35
22.232
55.58
FY 11
9.34
15.013
24.35
FY 10
28.34
23.657
51.70
FY 09
19.22
12.118
32.80
FY 08
26.64
17.674
44.31
FY 07
17.44
19.939
37.38
FY 06
17.59
24.401
41.99
67
STATE FUNDING VERSUS BUDGET AMOUNTS FY 16
Step 1 – Total Allowance for Professional Educators
Step 2 - Total Allowance for Service Personnel
Step 3 – Allowance for Fixed Charges
Step 6b - Professional Sub Allowance
Step 6c – Service Sub Allowance
Retirement Allocation
Public Employees Health Insurance Allocation
Total
PSSP FUNDING
$ 33,842,272
11,291,188
4,002,892
884,353
285,126
4,231,632
8,591,800
$63,129,263
BUDGET FY 16
$42,771,538*
11,870,530
4,766,338
1,138,270
616,640
5,060,209
8,715,503
$74,939,028
*The amount budgeted for professional educators include $8.9 million that had to be transferred to the Levy Fund to the balance to budget.
The total amount allotted for personnel costs in the FY 16 budget exceeds state funding by
$11,809,765. Note that this amount does not include the medical allotment supplement,
incentive pay or extra-curricular pay and related fixed costs (including dental/optical) or other
salaries that are supported solely with levy funds. These amounts are an additional $6,512,305
budgeted within the levy fund for salary supplementation.
The projected column on the following charts illustrates the staffing changes that were
recommended for action by the Board of Education for FY 16. Changes to these projected
numbers may occur based upon enrollment changes or other needs. The following dates were
used during the staffing process:
On or before:
January 15: Written Employee Notice of Retirement/Early Notification of Retirement
• March 1: Written Notice to Employees for Consideration of Transfer or to be
transferred 2015-2016. The employee must request a hearing within 10 days of
Receipt of Notice
April 15: Hearings Occur Before the Board of Education
April 15: Superintendent provides list of employees for transfer and subsequent assignment.
April 15: Renewal of Employee Probationary Contracts
68
SERVICE PERSONNEL LISTING – ALL FUNDING SOURCES
FY 12
FY 13
Aide/Paraprofessional/Autism
Mentor/LPN/Braille/Sign Language
Director/Coordinator
Secretary/Accountant/Auditor/Clerk
Programmer/Inventory
Maintenance/Mechanic
School Bus Supervisor
Bus Operator
Cafeteria Manager/Cook
Custodian/Groundsman/Watchman
Total Unduplicated Head Count
Total Full Time Equivalency
Total Extended Full Time Equivalency
(over 200 day terms)
Source – Annual Certified List
FY 14
FY 15
FY 16
Projected
160
4
155
4
151
4
154
4
150
4
58
34
2
99
86
93
57
32
2
99
85
95
56
33
2
100
77
91
56
34
2
98
75
90
59
34
2
96
75
90
536
522
529
518
514
507
513
506
510
n/a
549.03
544.35
533.715
532.07
n/a
69
PROFESSIONAL PERSONNEL LISTING – ALL FUNDING SOURCES Source – Annual Certified List
FY 12
FY 13
FY 14
FY 15
FY 16
projected
Superintendent
Assistant Superintendent
Director/Manager (Instruct)
Director/Manager (Support)
Treasurer/CSBO
Child Nutrition Director
Principal, Elementary
Principal, Middle
Principal, High
Assistant Principal, Elementary
Assistant Principal, Middle
Assistant Principal, High
Academic Coach
Curriculum Specialist
Technology Integration Spec
Librarian
Remedial Specialist
Counselor, Elementary
Counselor, Middle
Counselor, High
Teacher, Pre K
Teacher, Kindergarten
Teacher, Elementary
Teacher, Middle
Teacher, High
Teacher, Special Ed
Teacher, Vocational
Teacher, Post-Secondary
ROTC Instructor
Speech Language Pathologist
Technology Specialist
Psychologist
School Nurse
Attendance Officer
Social Worker
Physical Therapist
Occupational Therapist
Total Unduplicated headcount
1
3
3
9
1
n/a
13
5
6
4
4
9
n/a
13
2
21
26
10
5
10
24
39
226
149
158
124
29
0
4
25
4
7
10
1
1
2
3
951
1
3
2
8
1
n/a
13
5
6
4
4
9
4
8
4
18
27
10
5
10
23
39
223
148
154
125
32
0
4
25
5
7
10
1
1
2
3
945
1
3
2
6
1
1
13
5
6
4
4
9
5
8
4
19
25
10
6
10
23
40
220
145
155
124
30
0
4
25
14
7
10
1
1
2
3
946
1
3
2
3
1
1
13
5
6
4
4
9
6
12
5
19
35
10
6
11
22
40
227
147
158
126
25
0
3
24
14
7
10
1
1
2
3
955
1
3
2
3
1
1
13
5
6
4
4
9
6
12
5
19
35
10
6
11
22
36
222
145
158
125
25
0
3
24
14
7
10
1
2
2
3
943
70
Excess levy funds are used to supplement salaries and benefits for all employees, as well as
maintain staff in addition to what is provided by the school aid formula. Employee pay
includes incentive pay for unused sick leave (if eligible), annual medical allotment supplement
in the amount of $1,500, as well as a supplement of $3,850/year for professional employees
and $275/month for service employees. Dental and optical insurance coverage is also paid by
the excess levy. These amounts are all in addition to what is provided by the state funding
formula.
As per state regulations, many of the service employees also receive additional pay for college
hours or comparable training. A minimum of $110 up to $1,210 based on a 200 day contract
may be paid to service personnel for college hours or comparable training.
FY 15 AVERAGE CONTRACTED SALARY, INCLUDING BENEFITS
$80,000
$70,000
$60,000
Benefits
$50,000
$40,000
$30,000
$20,000
Benefits
Professional
Personnel Salary
$10,000
Service Personnel
Salary
$0
Professional Personnel Salary
Service Personnel Salary
The following pages represent the salary schedules for the FY 16 fiscal year. A stipend of $1,500 is paid
to all regular employees (based on 200 day contract maximum) that are not included in the following
pay schedules. This supplement is provided by the excess levy. The excess levy also provides incentive
pay for employees that meet the requirements as established by board policy. Also included are the
supplemental and extra-curricular pay schedules.
In addition to these salaries, eligible employees receive retirement benefits through the Consolidated
Public Retirement Board, as well as health and optional life insurance through the Public Employees
Insurance Agency. The Board has self-insured dental/optical insurance as provided by the excess levy
with a third party provider, American Benefit Corporation with eligible employees paying a small fee for
coverage. Employees may also elect hearing insurance, provided by the State of WV, for an additional
premium.
71
Professional Annual Salary Schedule 2015-16
4th Class
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
31,767
32,095
32,424
32,752
33,324
33,652
33,980
34,308
34,636
34,964
35,293
35,621
35,949
36,277
36,605
36,933
37,261
37,616
37,982
38,348
39,314
39,681
40,047
40,413
40,779
41,145
41,511
41,877
42,243
42,609
42,975
43,342
43,708
44,074
44,440
44,806
3rd Class
32,456
32,784
33,112
33,440
34,012
34,340
34,668
34,997
35,325
35,653
36,047
36,442
36,837
37,232
37,627
38,022
38,417
38,813
39,208
39,603
40,598
40,993
41,388
41,783
42,178
42,573
42,968
43,363
43,759
44,154
44,549
44,944
45,339
45,734
46,129
46,524
2nd Class
32,722
33,050
33,378
33,706
34,278
34,606
34,934
35,262
35,620
36,017
36,414
36,811
37,208
37,605
38,002
38,399
38,796
39,193
39,591
39,988
40,985
41,382
41,779
42,176
42,573
42,970
43,367
43,764
44,161
44,559
44,956
45,353
45,750
46,147
46,544
46,941
AB
34,165
34,712
35,300
35,888
36,719
37,307
37,894
38,482
39,069
39,657
40,246
40,833
41,421
42,008
42,596
43,183
43,771
44,358
44,946
45,533
46,721
47,308
47,896
48,484
49,071
49,659
50,246
50,834
51,421
52,009
52,596
53,184
53,771
54,359
54,946
55,534
AB+15
34,978
35,565
36,153
36,740
37,572
38,160
38,747
39,335
39,922
40,510
41,098
41,686
42,273
42,861
43,448
44,036
44,623
45,211
45,799
46,386
47,574
48,161
48,749
49,336
49,924
50,511
51,099
51,686
52,274
52,861
53,449
54,037
54,624
55,212
55,799
56,387
MA
36,937
37,525
38,112
38,700
39,532
40,119
40,707
41,294
41,882
42,469
43,058
43,646
44,233
44,821
45,408
45,996
46,583
47,171
47,758
48,346
49,533
50,121
50,708
51,296
51,884
52,471
53,059
53,646
54,234
54,821
55,409
55,996
56,584
57,171
57,759
58,346
MA+15
37,794
38,382
38,969
39,557
40,389
40,976
41,564
42,151
42,739
43,326
43,915
44,502
45,090
45,677
46,265
46,852
47,440
48,028
48,615
49,203
50,390
50,978
51,565
52,153
52,740
53,328
53,915
54,503
55,090
55,678
56,265
56,853
57,441
58,028
58,616
59,203
MA+30
38,651
39,238
39,826
40,413
41,245
41,833
42,420
43,008
43,595
44,183
44,772
45,359
45,947
46,534
47,122
47,709
48,297
48,884
49,472
50,059
51,247
51,834
52,422
53,009
53,597
54,185
54,772
55,360
55,947
56,535
57,122
57,710
58,297
58,885
59,472
60,060
MA+45
39,412
39,999
40,587
41,174
42,006
42,594
43,181
43,769
44,356
44,944
45,532
46,120
46,707
47,295
47,882
48,470
49,057
49,645
50,233
50,820
52,008
52,595
53,183
53,770
54,358
54,945
55,533
56,120
56,708
57,295
57,883
58,470
59,058
59,646
60,233
60,821
PHD/EDD
40,538
41,125
41,713
42,300
43,132
43,720
44,307
44,895
45,482
46,070
46,658
47,246
47,833
48,421
49,008
49,596
50,183
50,771
51,359
51,946
53,134
53,721
54,309
54,896
55,484
56,071
56,659
57,246
57,834
58,421
59,009
59,596
60,184
60,772
61,359
61,947
This schedule includes the $600 increment to be paid annually to each classroom teacher who has at least 20 years of training
pursuant to WV Code 18a-4-2 and $3,850 from the excess levy. Employees with national board certification will be paid an
additional $4,000. The schedule does not reflect the $1,500 medical allotment supplement. 4th Class is defined as “Certificates
secured by examination” and “other first grade certificates”, 3rd Class is defined by Standard normal certificates or “Third class
temporary certificates, 2nd Class is defined as “Second class temporary certificates based upon the required ninety six hours of
college work”.
72
Service Personnel Monthly Salary Schedule 2014-15
Yrs Exp
A
B
C
D
E
F
G
H
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
1,981
2,013
2,046
2,078
2,111
2,144
2,176
2,210
2,243
2,275
2,308
2,341
2,373
2,406
2,439
2,471
2,504
2,536
2,569
2,603
2,635
2,668
2,701
2,733
2,766
2,799
2,831
2,864
2,897
2,929
2,963
2,996
3,030
3,064
3,096
3,130
3,164
3,196
3,230
3,264
3,296
2,002
2,035
2,067
2,100
2,133
2,165
2,198
2,230
2,263
2,296
2,329
2,362
2,395
2,427
2,460
2,493
2,525
2,558
2,591
2,623
2,656
2,688
2,722
2,755
2,787
2,820
2,853
2,885
2,918
2,952
2,984
3,018
3,051
3,084
3,118
3,152
3,185
3,219
3,251
3,285
3,319
2,044
2,076
2,109
2,142
2,174
2,207
2,241
2,273
2,306
2,339
2,371
2,404
2,436
2,469
2,502
2,534
2,567
2,601
2,633
2,666
2,699
2,731
2,764
2,797
2,829
2,862
2,894
2,927
2,961
2,994
3,028
3,062
3,094
3,128
3,162
3,194
3,228
3,262
3,294
3,328
3,361
2,097
2,129
2,162
2,195
2,227
2,260
2,293
2,325
2,358
2,392
2,424
2,457
2,490
2,522
2,555
2,587
2,620
2,653
2,685
2,718
2,752
2,784
2,817
2,850
2,882
2,915
2,949
2,981
3,015
3,047
3,081
3,115
3,148
3,182
3,216
3,248
3,282
3,316
3,348
3,382
3,415
2,150
2,183
2,215
2,248
2,280
2,313
2,346
2,378
2,411
2,444
2,476
2,509
2,543
2,575
2,608
2,640
2,673
2,706
2,738
2,771
2,804
2,836
2,869
2,903
2,935
2,969
3,003
3,035
3,069
3,102
3,135
3,169
3,201
3,235
3,269
3,301
3,336
3,370
3,402
3,436
3,470
2,213
2,246
2,278
2,311
2,344
2,376
2,409
2,442
2,474
2,507
2,541
2,573
2,606
2,638
2,671
2,704
2,736
2,769
2,802
2,834
2,867
2,900
2,933
2,967
3,001
3,033
3,067
3,099
3,133
3,167
3,199
3,233
3,267
3,299
3,333
3,367
3,400
3,434
3,467
3,500
3,534
2,245
2,277
2,310
2,343
2,375
2,408
2,441
2,473
2,506
2,538
2,572
2,605
2,637
2,670
2,703
2,735
2,768
2,801
2,833
2,866
2,899
2,931
2,965
2,999
3,032
3,066
3,098
3,132
3,166
3,198
3,232
3,266
3,298
3,332
3,366
3,399
3,433
3,466
3,499
3,533
3,566
2,318
2,351
2,383
2,416
2,450
2,482
2,515
2,548
2,580
2,613
2,646
2,678
2,711
2,744
2,776
2,809
2,842
2,875
2,908
2,940
2,974
3,008
3,040
3,074
3,108
3,140
3,174
3,207
3,241
3,275
3,308
3,341
3,375
3,408
3,441
3,475
3,507
3,541
3,575
3,607
3,641
A-none; B-Aide II, Cook II; C-Aide III, Custodian III, General Maintenance; D-Aide IV, Bus Operator, Cafeteria Manager, Custodian IV,
Receptionist, Truck Driver; E-Accountant II, Braille/Sign Language Specialist, Bus Supervisor, Carpenter I, HVAC I, Heavy Equipment
Operator, Painter I, Plumber I, Secretary I; F-Accountant III, Autism Mentor, Buyer, Carpenter II, Electrician I, LPN, Mechanic,
Paraprofessional, Roofer, Secretary III; G-Chief Mechanic, Electrician II, Foreman, HVAC II, Mason, Plumber; H-Auditor, Data Processing
Technician, Director/Coordinator, Executive Secretary
This schedule inlcudes $12 for high school diploma/GED and $275 from the excess levy per month. In addition to the above schedule,
employees will receive $11/month for each of the following: 12,24,36,48,60,72,84,96,108, or 120 hours of colleg credit or comparable
training in a trade or vocational school. Employees with an associate degree, bachelor's degree, or master's degree will receive an
additional $40/month for each. Employees with a BA+15 MA+15, MA+30, MA+45, and MA+60 will receive an addiitonal $11/month for
each. Employees will alo receive $10/month for shift differential pay, if applicable. This schedule does not reflect the $1500 medical
allotment supplement provided by the excess levy.
73
ADMINISTRATIVE SUPPLEMENTAL PAY SCHEDULE 2015-16
Base salary determined on approved certification and number of years of experience.
Assistant Superintendent*
Treasurer*
Supervisor*
Director
Curriculum Coordinator
Curriculum Specialist
Coordinator
$2,390.52/calendar month plus $10/day employment
$1,680.76/calendar month plus $10,000, plus $10/day employment
$1,278.66/calendar month, plus $10/day employment
$399.51/calendar month, plus $5/day employment
*Administrative Council Staff
+Supervisor Certificate
Additional $30/calendar month to above amounts
Additional $25/month for WVDE Supervisor Certificate as applicable
PRINCIPAL COUNTY SUPPLEMENTAL SCHEDULE 2015-16 (paid in addition to state index)
ELEMENTARY
PRINICPAL
ASSISTANT PRINCIPAL
Level I
100-299 students
$6,700/year
Level II
300-499 students
$8,300/year
Level III
500+ students
$10,200/year
As approved $6,700/year
MIDDLE
PRINICPAL
ASSISTANT PRINCIPAL
Level I
100-299 students
$8,300/year
n/a
Level II
300-499 students
$10,200/year
$5,300/year
Level III
500+ students
$12,000/year
$7,200/year
HIGH
PRINICPAL
ASSISTANT PRINCIPAL
Level I
200-500 students
$12,000/year
$7,200/year
Level II
501-700 students
$14,000/year
$8,400/year
Level III
701+ students
$16,000/year
$10,600/year
Level IV
0-199 students
$8,000/year
 Student enrollment is based on previous year second month report
 Originally adopted 4/16/02 effective 7/1/02, revised 7/1/08.
STATE PRINCIPAL’S INDEX 2015-16*
Teachers Supervised
0-7
8-14
15-24
25-38
39-57
58-up
Principal Rate
11.0%
11.5%
12.0%
12.5%
13.0%
13.5%
Assistant Principal Rate
5.50%
5.75%
6.00%
6.25%
6.50%
6.75%
*Note that the state only pays for the above percentages to be applied to the state basic salary. HCBOE applies these rates to the actual
employee salary and the resulting difference is considered an additional county supplement.
74
PROFESSIONAL COUNTY SUPPLEMENT SCHEDULE 2015-16
Advance Placement Teachers (new)
$2,000/1st syllabi; $1,000/2nd syllabi; $500/3rd syllabi
Attendance Director
$5/day of employment
rd
Two year degree employees are paid on the 3 class pay-grade.
Certified Occupational Therapy Assistant
nd
Distance Learning Teacher
Evening Course Instructor
Guidance Counselors
Lead Speech Therapist
On Line Course Instructor
Physical Therapist
Psychologists
Social Worker
Special Education Resource Teacher
Special Education Supervisor
Special Education Teacher
Speech Therapist
Vocational Teacher (Includes Home Economics,
Diversified Cooperative Training, Vocational Agriculture,
and Technical Education)
Employees with a bachelor degree are paid on the 2 class paygrade. The supplement paid to all COTA employees is the
rd
difference between the AB degree and the 3 class pay-grade,
which varies depending upon the years of experience.
$2,000 per semester/per class,
plus $100 per remote student > 25 students
($3,500 maximum)
$1,000 per class, Plus $100 per student> 15 students
($3,500 maximum)
$400/year
$500/year, plus $5/day employment
$1,000 per class plus $100 per student > 15 students
($3,500 maximum)
$14,368/year
$2,900/year – based on 240 day contract
$5/day employment
$270/calendar month plus $5/day employment
$1,000/year in addition to admin supplement
$20/calendar month
$500/year
$10/calendar month
SERVICE PERSONNEL COUNTY SUPPLEMENT SCHEDULE 2015-16
Accountant II
Auditor
Bus Supervisor
Data Processing Technician
Director/Coordinator Level B
Director/Coordinator Level C
Executive Secretary
Maintenance Workers, Warehouse support staff,
Mechanics and Buyers
Secretary I, II, III, IIIA
$1,000/year plus $15/day employment
Pay grade H, $3,200/year(12 month), plus $15/day
employment
$2,000/year (12 month), plus 2 additional hours
per day at current pay grade
Pay grade H plus $5,500/year (12 month)
Pay grade H plus 23% supplemental index*
Pay grade H plus 15% supplemental index*
Pay grade H plus $3,000/year (12 month) plus
$15/day employment
0 years employment $.50/hour
1 year employment $1.00/hour
2 years employment $1.50/hour
3 years employment $2.10/hour
$500/year, plus $15/day employment
*The supplemental index percentage is multiplied by appropriate pay grade level, including years of service and length
of employment term to arrive at total supplement. Highest supplement paid (only) for multi classifications.
75
EXTRA CURRICULAR CONTRACT PAY SCHEDULE 2015-16
Athletic Director
Athletic Trainer
Baseball – Head
Baseball-Assistant
Basketball- Head
Basketball- Assistant
Basketball- Freshman
Cheerleading- Head
Cheerleading-Assistant
Cross Country
Dance Team
Football- Head
Football- Assistant
Football- Head Freshman
Football- Assistant Freshman
Golf
Soccer
Softball- Head
Softball- Assistant
Swimming
Tennis
Track- Head
Track- Assistant
Volleyball
Weight Supervisor
Wrestling- Head
Wrestling- Assistant
High School
$8,865, plus $75/state contest
$6,000, plus $150/playoff game
$3,200, plus $150 regional/state game
$2,560, plus $150/regional/state game
$3,000
$4,200, plus $150/day state cheer competition,
plus $75/required post season
$3,360, plus $150/day state cheer competition,
plus $75/required post season
$2,000, plus $150/day state tournament
n/a
$5,028
$4,022
$3,200,, plus $150/regional/state game
$3,000
BREAKFAST/LUNCH SUPERVISOR
15 minute per day contract
30 minute per day contract
35 minute per day contract-breakfast only
Middle School
$5,319
n/a
n/a
n/a
$3,000
$2,400
n/a
$2,520
n/a
$1,080
$2,520
$5,028
$4,022
n/a
n/a
n/a
$1,680
$1,920
n/a
n/a
n/a
$1,920
n/a
$1,380
n/a
$1,731
n/a
$531.26/year -- $265.63/semester
$1,062.50/year -- $531.25/semester
$1,239.70/year -- $619.85/semester
$1,416.80/year -- $708.40/semester
$1,593.90/year -- $796.95/semester
$1,771.00/year -- $885.50/semester
76
EXTRA CURRICULAR CONTRACT PAY SCHEDULE 2015-16, continued
Band Director- High
Band Director- Middle
Band Director- Assistant High
Band Director- Assistant Middle
Regional Band Director
Orchestra Director
Choir Director- High
Choir Director- Middle
Choir Director- Elementary
Show Choir- High
Show Choir- Middle
Band Auxiliary Advisor
Summer Theater Coordinator
$1,200
$645
$2,300
$990
$1,100
$645
$507
$900, plus $200/day for 5 days camp (max)
$500, plus $100/day for 5 days camp (max)
$2,520
$100/day, up to $500 (max)
Academic Coach
Advanced Placement Contact
After School Detention
Cooperative Education Contact
$800
$1,500
$35/hour
$500 Plus $50 per student, $2,000
maximum
$1,350
$775
$600
$1,850
$1,000
$600
$500/per play (max 2 plays)
$307/per play (max 2 plays)
$307
$1,500
$2,000
$2,500
$1,500
$2,000
$2,500
$600
$775
$5,000
$2,000
$800
Curriculum Contract Person
Department Chairperson – High Schools
National Honor Society
Online Communications Contact-School Level (new)
Newspaper Sponsor- High
Newspaper Sponsor- Middle
Play Sponsor – High School
Play Sponsor – Middle School
Play Sponsor – Elementary School
School Technology Contact- HS 200-549 students
School Technology Contact -HS 550-749 students
School Technology Contact - HS 750+ students
School Technology Contact -MS/ES 100-299 students
School Technology Contact -MS/ES 300-499 students
School Technology Contact -MS/ES 500+ students
Student Council
Team Leader- Elementary & Middle
Video Coordinator
Yearbook Sponsor- High
Yearbook Sponsor – Middle
Note that red ink denotes changes made from the prior year. These changes reflect changes made in
the job title, descriptions, and/or pay.
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
BUDGET REQUEST SUMMARY – WHAT’S NEW IN THE BUDGET FY 16
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
GENERAL FUND MISCELLANEOUS - New
GPS routing software for transportation $150,000
RCB Field Turf $200,000 (offsetting revenue from well proceeds)
Replacement camera and DVR’s as needed $30,000 (SECURITY NEEDS)
Public Tax Loss Restoration Funds will be placed into contingency
PERSONNEL ITEMS – New (will be re-occurring costs)
Additions and reductions as per staffing plans (SEE PREVIOUS HANDOUTS)
After school detention for elementary schools $36,400 + fixed costs
Increased homebound funds $10,000 + fixed costs
Increase extracurricular for webmasters and network administrators $25,000 + fixed costs
AP Teacher supplements (utilizes carryover funds and also includes materials) $91,000
FACILITY PROJECTS - New
Bus Terminal Consolidation (phase 1) $245,000
Energy lease payment $576,599
Field lighting for Hite Field and Bridgeport HS $400,000
Fire alarm replacement – BMS $30,000 and SHHS $30,000
HVAC repairs/replacement/glycol –WI $20,000, Liberty $90,000, Lincoln $20,000
Land purchase – North View $50,000
Locker repair – WI $20,000
Paving – Transportation (Bridgeport bus lot $50,000, Salem $60,000, Liberty loop $30,000)
QZAB repayment for Lincoln Middle $133,334
Roof replacement – Kelly Miller $125,000, Lost Creek $40,000, N Fort Primary $289,800, N Fort
Intermediate $191,700, Liberty $186,300, Lincoln $242,100, SHHS $242,100, ALC $100,000
SBA matching funds $1,335,000
Warehouse upgrade for child nutrition (immediate savings on commodity foods) $300,000
INSTRUCTIONAL ITEMS – New and Continuations
Step 7 Teaching Supplies, to also include requests as follows
o Adamston – Gizmo’s for math/science, Science 4 Us, and Guided math books
o BMS – replace distance learning lab computer
o Lost Creek – new 3rd grade classroom furniture and scholastic guided reading
o Lincoln Middle – Spell read, SRA reading and math, Carnegie skills and Mathia, and Brain
Pop subscription
o RCB – Elmo’s, graphing calculators, and presenter’s package
o Salem – Level readers
o Wilsonburg – Level books for library
o County ELL Supplies
o County (all schools) – replacement batteries, paper for guided reading, as well as all
other miscellaneous and instructional supply needs
102
BUDGET REQUEST SUMMARY – WHAT’S NEW IN THE BUDGET FY 16 -CONTINUED
•
Levy
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
School allocations
High Schools Skills Acceleration allocations $28,872
MS Interventionists (hired by RESA) $37,500
Study Island Software $5,000
HS microscope repairs $2,500
Elem accelerated math $50,000
Elem accelerated readers $75,000
ELA adoption elementary $987,030
ELA adoption secondary $831,004
HS Math 1-3 workbooks $25,500
MS Math textbook consumables $41,850
Elem Handwriting books $85,000
Elem Math workbooks $48,000
Replacement texts – all subjects $50,000
IPads for science teachers (NxG Roll out – 55 teachers) $32,000
Pre-K materials and supplies $23,000
K report card printing $2,000
NOTE – APPROX $500,000 WILL BE USED FROM CARRYOVER LEVY TO SUPPORT ALL
COSTS IN FY 16
Other Noteworthy Items Continued in the Budget
•
•
•
•
•
•
•
•
Board Discretionary Funds for matching projects $100,000
Asbestos abatement (Facility Levy Funds -LIB, SHHS, and WI) $150,000
PRO funding (BHS, LIB, LIN, SHHS, RCB, ALC) $120,000
Parent Notification System $20,000
4-H Funding $49,183
Library Funding $200,000
Concussion Testing $7,400
YMCA Pool $10,000
103
INSTRUCTIONAL REQUESTS
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
Adamston
Gizmos (math/science intermed)
1,2,3
Adamston
Science 4 Us (math/science primary
grades)
Adamston
IXL (guided math PK-5th)
Big Elm
Mobile Mac Lab
BMS
yes
$2,600
$2,600
$2,600
1,2,3
yes
$1,600
$1,600
$1,600
1,2,3
yes
$2,250
$2,250
$2,250
2
no
$35,000
$0
Replacement of distance learning
lab computer
2,3
no
$1,500
$1,500
Johnson
Desk and chairs for grades 2&3
1,3
no
$33,000
$0
Johnson
Variquest perfecta 2400 system
2,4
no
$5,995
$0
not priority
Johnson
Upgrade classroom computers
2
no
$14,000
$0
technology dept will consider for funding
Johnson
Upgrade teacher computers
2
no
$15,000
$0
not priority
Lost Creek
Furniture for 3rd gr classroom
1
no
not submit
TBD
Lost Creek
Primary teaching easel
3
no
$357
$0
Lost Creek
Scholasitc trio complete set leveled
txts gr 4 and 5
3
no
$1,485
$1,485
$1,485
Lost Creek
Scholastic guided reading gr 5
3
no
$2,450
$2,450
$2,450
Lost Creek
replace whiteboard
3
no
not submit
gen maint
submit work order
Liberty
75 replacement band chairs
1,3
no
$3,896
$0
not priority
Liberty
360 new cafeteria chairs
1,3
no
$12,572
$0
LMS
3
yes
$200
$200
$200
LMS
Spell read remedial reading
materials
SRA Remedial reading materials
3
yes
$1,800
$1,800
$1,800
LMS
SRA Remedial math materials
3
yes
$2,000
$2,000
$2,000
LMS
Carnegie skills books
3
yes
$1,050
$1,050
$1,050
LMS
Carnegie mathia (300 licenses)
3
yes
$11,000
$11,000
$11,000
LMS
Brain pop 1 year subscription
3
no
$1,500
$1,500
$1,500
LMS
Interventions - snacks and prizes to
encourage attendance/participation
3
no
$3,000
$0
LEVY FUNDS
STEP 7
FUNDS
COMMENTS
not priority
$1,500
not priority
xx
use school levy funds
not priority
not priority
104
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
LMS
MobyMax subscription - site license
3
N Fort Int
Accelerated reading
N Fort Int
no
$600
$0
2,3
no
$6,000
county
Accelerated math
2,3
no
$6,000
county
N Fort Int
Star reading
2,3
no
$6,000
county
N View
Adventure Fitness
1,2,3,4
no
$500
$0
not priority
N View
Printers for students/teachers
1,2,3
no
$3,000
$0
fund with school technology
funds
N View
New desktop computers for labs
1,2,3
no
$20,000
$0
technology dept will consider
for funding
RCB
50 new desktop computers for
student use - hardwired
1,2,3
no
$40,000
$0
technology dept will consider
portion for funding
RCB
12 Elmos
2,3
no
$4,800
$4,800
$4,800
RCB
60 graphing calculators (10 for each
math teacher)
2,4
no
$6,000
$6,000
$6,000
RCB
Presenter's package (Laptop, Elmo,
Projector, Cart). Currently borrow
from teacher
2,4
no
$2,000
$2,000
$2,000
RCB
10 IPads to fill carts. Many are
borrowed each day by teachers
whose departments didn't get one.
1,2,3
no
$6,000
$0
RCB
100 Student desks
1,4
no
$15,000
$0
Salem
Microsoft Surface Pro 3- 12" Core i3
4020Y- Windows 8.1 Pro- 4 GB RAM
(30) to replace computer lab
1,2,3,4
no
$29,250
$0
Salem
Star reading
1,2,3
no
$1,700
county
Salem
Accelerated reader (360) 2nd-5th
1,2,3
no
$1,500
county
Salem
Level readers $200/grade
1,3
no
$1,200
$1,200
LEVY FUNDS
STEP 7
FUNDS
COMMENTS
fund with school technology
funds
New iPads for science teachers approv for co
not priority
technology dept will discuss-may offer alternative
$1,200
105
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
WI
Replace computer lab
2,3
WI
Replace library computers
Wilsonburg
Mobile IPad Lab
Wilsonburg
LEVY FUNDS
STEP 7
FUNDS
COMMENTS
no
$30,000
$0
2,3
no
$24,000
$0
2
no
$18,000
$0
technology dept will consider portion for funding
Leveled books for library
3
no
$1,000
$1,000
Co Office
HS Skills Acceleration $9/student
3
yes
$28,872
$28,872
Co Office
MS Interventionists (2 per school
$3750) - hired by RESA
3
yes
$37,500
$37,500
Co Office
Study Island software (BMS,MMS)
2,3
yes
$5,000
$5,000
$5,000
Co Office
Microscope maint for HS
3
yes
$2,500
$2,500
$2,500
Co Office
Accelerated math - elem
3
yes?
$50,000
$50,000
$50,000
Co Office
Accelerated reader/Star Reading
Elem
3
yes?
$75,000
$75,000
$75,000
Co Office
ELA Instr Materials adoption secondary
2,3
yes?
$831,004
$831,004
$831,004
Co Office
ELA Instr Materials adoption elementary
2,3
yes?
$987,030
$987,030
$987,030
Co Office
Health Instr Materials adoption
2,3
yes?
$141,294
Co Office
Health Instr Materials adoption
2,3
yes?
Co Office
Instr materials for Italian classes
3
yes
Co Office
Replacement batteries for
calculators (MS and HS)
2,3
Co Office
Fairs and festivals
Co Office
$1,000
$28,872
$37,500
Interventionists
$141,294
$141,294
Health Adoption
$261,591
$261,591
$261,591
Health Adoption
$25,000
$25,000
$25,000
Multi Cultural
yes
$10,000
$10,000
$10,000
3,4
yes
$25,000
$20,000
$20,000
HS Math 1-3 Workbooks
(consumables)
3
yes
$25,500
$25,500
$25,500
Co Office
HS Math 4 textbooks (new classess)
3
no
$3,500
$3,500
$3,500
Co Office
MS math textbooks (consumables)
3
yes
$41,850
$41,850
$41,850
Fairs/Festivals
106
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
Co Office
Cases of paper for curriculum
printing (guided
reading/performance task
assessment)
3
Co Office
Handwriting books (k-5) consumable
Co Office
Elem math textbooks (consumables)
Co Office
LEVY FUNDS
yes
$10,000
$10,000
3
yes
$85,000
$85,000
$85,000
3
yes
$60,000
$60,000
$60,000
Elem math workbooks
(consumables)
3
yes
$48,000
$48,000
$48,000
Co Office
Replacement texts for all areas
3
yes
$50,000
$50,000
$50,000
Co Office
Credit recovery technology support
each HS gets $2500
2,3
yes
$12,500
$12,500
$12,500
Credit Recovery
Co Office
ACT Prep materials
3
yes
$5,000
$5,000
$5,000
Adv Place
Co Office
Adv placement fall institute (subs,
registration and travel)
3
yes
$9,000
$9,000
$9,000
Adv Place
Co Office
AP summer institite (registration
and travel)
3
yes
$5,000
$5,000
$5,000
Adv Place
Co Office
AP student passing exams
reimbursement to schools (approx)
3
yes
$12,000
$18,000
$16,000
Adv Place
Co Office
iPads for science teachers - NxG Roll
Out (55 teachers)
2,3
no
$32,000
$32,000
Co Office
Pre-K Reimbursement to day cards
4
yes
$380,000
$380,000
$380,000
Pre-K Collaborative
Co Office
toothpaste/toothbrushes for pre-k
Co Office
Pre-K packet printing
COMMENTS
Co Office
Supplies for Pre-K and home visits
Co Office
Co Office
Screening materials/Literacy for Prek
Kindergarten report card printing
Co Office
ECERS materials for Pre-k
Co Office
ELL Supplies
$10,000
$32,000
3
yes
$500
$500
$500
1,4
yes
$500
$500
$500
1,3,4
yes
$12,000
$12,000
$12,000
3
yes
$7,000
$7,000
$5,000
4
yes
$2,000
$2,000
$2,000
1,2,3
yes
$5,000
$5,000
$5,000
2,3
yes
$1,000
$1,000
STEP 7
FUNDS
$1,000
107
FACILITY REQUESTS
FUNDING SOURCE
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
Adamston
Replace windows - 4 classrooms on 3rd floor
unable to open any window. Large outward
swinging windows in hall and classrooms
unable to open due to safety on 1st, 2nd and
3rd floor (also on safety list)
1,2,3
no
ALC (Co)
New roof - kitchen, café, lobby, and mechanic
1
BMS (Co)
New fire alarm
1
BMS
Stationary storage shelves for 3 teacher's
lounges
Tech lab needs floor attention on carpet
1
no
AMOUNT
APPROVED
$60,000
$60,000
$100,000
$100,000
$30,000
$30,000
$1,500
$1,500
$1,500
1
no
not submitted
TBD
TBD
BMS
Gym needs more lighting- shadows/dark
places
1
no
not submitted
TBD
WVSSAC report states that the gym floor
needs two lines added to the floor to complete
the coaches box. Currently using tape
1
no
not submitted
TBD
try to do FY
15 with ESG
extras
TBD
BMS
BHS
4
no
$225,000
$240,000
BHS
New lighting at football field (oldest in the
county)
New auditorium carpet
4
no
$7,500
$0
BHS
Refinish gym floor
4
no
not submitted
TBD
BHS
Canopy replacement
4
no
not submitted
$0
no funding avail
BHS
New student lockers - old section of building
4
no
not submitted
$0
no funding avail
Johnson
Build new school
1,2,3,4
no
$15,000,000
$0
no funding avail
Johnson
Replace roof for entire school
1
no
$8,000,000
$0
as prioritized
Johnson
Improve or replace HVAC
2
no
$700,000
$0
FY 15 repairs
Johnson
Replace carpet with tile in 2 kindergarten
rooms (16/17)
2
no
$10,000
$0
no funding avail
Johnson
Install canopy/awnings over walkways to
outside rooms
1
no
$14,000
$0
no funding avail
BMS
GENERAL
FUND
MAINT
BUDGET
FACILITY
LEVY FUND
Notes
AMOUNT OF
REQUEST
ESG
CONTINGENCY
FUNDS
$100,000
$30,000
$240,000
no funding avail
TBD
108
FACILITY REQUESTS
FUNDING SOURCE
SCHOOL
DESCRIPTION
Johnson
Construct additional restroom facilities (have
16 commodes for 587 students)
Johnson
Construct additional pre-k classrooms
Johnson
Construct gymnasium
Johnson
RECURRING
EXPENSE
1
AMOUNT
APPROVED
no
$50,000
$0
no funding avail
1,2,3,4
no
$1,000,000
$0
no funding avail
1,3,5
no
$2,000,000
$0
no funding avail
Update fire alarm
1,2
no
$10,000
$0
maint will
prioritize
Johnson
Replace old student lockers for grades 4 and 5
1,3
no
$18,000
$0
no funding avail
Liberty HS
(Co)
Liberty HS
(Co)
Liberty HS
(Co)
Liberty HS
(Co)
Asbestos abatement floor tile
1
$50,000
$33,333
$33,333
Paving loop
4
$30,000
$30,000
$30,000
Wash and seal exterior
4
$25,000
$0
Replace chiller
1
$90,000
$90,000
Liberty HS
(Co)
Liberty HS
New roof on 1995 addition
1
$186,300
$186,300
Sand and refinish gym floor
1,3,4
no
$19,000
$0
no funding avail
Liberty HS
Replace entire gym floor
1,3,4
no
$128,000
$0
no funding avail
Liberty HS
Automated movie screen and ceiling mounted
projector for theater, softball concession
building and stripe and number parking lot
(Effectiveness meeting)
Glycol added
not submitted
$0
no funding avail
1
$20,000
$20,000
$20,000
New roof-kitchen, aud, shops, band and
science wing
New gym bleachers
1
$242,100
$242,100
$242,100
4
no
$250,000
$0
no funding avail
Lincoln HS
Remove carpet in library and add new flooring
1
no
not submitted
$0
no funding avail
Lincoln HS
Remove carpet in classrooms and add tile floor
1
no
not submitted
$0
no funding avail
GENERAL
FUND
MAINT
BUDGET
FACILITY
LEVY FUND
Notes
AMOUNT OF
REQUEST
Lincoln HS
(Co)
Lincoln HS
(Co)
Lincoln HS
GOAL
no funding avail
ESG
CONTINGENCY
FUNDS
$186,300
109
FACILITY REQUESTS
FUNDING SOURCE
SCHOOL
DESCRIPTION
GOAL
Lost Creek
(Co)
LMS
New roof (gym and restroom UV coating)
1
Add'l shelving for gym storage area
1
LMS
Move storage bldg from old school to new
LMS
Scorer's table
LMS
Add'l shelving for storage closets
LMS
Mobile signs on stands
LMS
RECURRING
EXPENSE
AMOUNT
APPROVED
$55,000
$40,000
no
$2,000
TBD
1
no
$3,000
$0
no funding avail
1,4
no
$6,000
$0
no funding avail
1
no
$5,000
$0
no funding avail
1,4
no
$2,000
$0
no funding avail
Corner protectors
1
no
$1,000
$0
no funding avail
LMS (Co)
QZAB lease payment
1
$133,334
$133,334
MMS
LED School sign (Effectiveness meeting)
4
not submitted
$0
N Fort Int
Replace carpet in office with tile
1
no
$8,000
$8,000
$8,000
N Fort Int
Replace carpet in music room with new carpet
1
no
$4,000
$4,000
$4,000
N Fort Int
Replace carpet in library
1
no
$6,000
$0
N Fort Pri
Replace carpet in music room with new carpet
1
no
$4,000
$4,000
N Fort Pri
Replace carpet in library
1
no
$6,000
$0
N Fort Pri
Paint hallway walls throughout the building
1
no
$2,000
$0
N Fort (Co)
New roof-pri kitchen, café, gym, library
1
$289,800
$289,800
N Fort (Co)
New roof-intermed band and 2 story section
1
$191,700
$191,700
N Fort (Co)
Renovate parking lot
4
$20,000
$0
N View
Replace carpet in 3 rooms
1
no
not submitted
TBD
TBD
N View
Replace/repair floor tile in hall
1,4
no
not submitted
TBD
TBD
N View
New bleachers for gym
1,4
no
not submitted
N View
Window for counselor's door
1,4
no
$500
TBD
TBD
N View
Replace window air conditioner
1,3,4
no
$3,000
TBD
TBD
N View
Storage area for custodian supplies
1
no
$3,000
TBD
TBD
GENERAL
FUND
MAINT
BUDGET
FACILITY
LEVY FUND
Notes
AMOUNT OF
REQUEST
$40,000
if needed after
completion
TBD
$133,334
no funding avail
$4,000
assign
custodian
$289,800
$191,700
no funding avail
TBD
new door or
put in window
110
FACILITY REQUESTS
FUNDING SOURCE
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
N View
N View (Co)
New fenced play area (from Effectiveness
meeting)
Purchase houses across street
4
no
not submitted
$0
1,4
no
$50,000
$50,000
Norwood
Renovate 3rd floor restrooms
1
no
$50,000
$0
Norwood
Kitchen repairs - new stove (only 2 burners)
1
no
$50,000
TBD
Norwood
HVAC upgrades
1
no
not submitted
$0
Norwood
Paint interior of building
1
no
not submitted
$0
RCB (Co)
Wash and seal exterior
$25,000
$0
RCB
Pave grass circle in front of school and add
handicapped parking without blocking bus
loop
Replace lockers in boys PE locker room (also
on safety list)
RCB
GENERAL
FUND
MAINT
BUDGET
FACILITY
LEVY FUND
Notes
no funding avail
$50,000
no funding avail
will transfer
from LMS
TBD
no funding avail
no funding avail
assign
custodian
$0
no funding avail
4
no
not submitted
$0
no funding avail
1,4
no
$10,000
$0
use school
athletic funds
RCB
Replace sections of deteriorated sidewalks
(also on safety)
4
no
not submitted
$0
Salem
Replace carpet in 2nd floor hallway with tile
1
no
not submitted
$0
no funding avail
Salem
4
no
not submitted
$0
no funding avail
Salem (Co)
New playground equipment (Effectiveness
meeting)
Pave parking lot
4
$60,000
$60,000
$60,000
SHHS (Co)
Demo modulars
1
$25,000
$0
$0
SHHS (Co)
New roof for auditorium kitchen and café
1
$142,200
$142,200
$142,200
SHHS (Co)
1
$50,000
$33,333
$33,333
SHHS (Co)
Fire alarm replacement
1
$30,000
$30,000
$30,000
Simpson (Co)
Sidewalk project per request from PTA
4
$50,000
TBD
no funding avail
TBD
SBA
no funding avail
Complete with
SBA funds
111
FACILITY REQUESTS
SCHOOL
DESCRIPTION
Simpson
FUNDING SOURCE
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
Replace 1970's section of windows (also in
security requests)
1
no
not submitted
TBD
GENERAL
FUND
MAINT
BUDGET
SBA
Simpson
Paint classroom doors and frames to match
the new additions (1970's section)- currently
gray - needs to be red
1
no
not submitted
TBD
TBD
WI (Co)
Add glycol to HVAC
1
$20,000
$20,000
WI (Co)
1
$50,000
$33,334
$33,334
WI
Replace main exterior stairs
1
$25,000
$0
$0
WI
Repair or purchase new lockers
1
no
$30,000
$20,000
$20,000
WI
Replace restroom partitions/gym
1,4
no
$5,000
TBD
WI
Lights at Hite Field
4
no
$125,000
$160,000
Wilsonburg
Paved parking and walking trail ( Effectiveness
Mtg)
Replace office carpet
4
no
not submitted
$0
1
no
$2,000
TBD
TBD
Wilsonburg
Pave lot and paint parking lines in back parking
lot
4
no
$5,000
TBD
TBD
Bus Garage
Construct 2 acre gravel parking lot on ALC
football field. - Labor by HCBOE - 3 year plan.
2nd year - pave bus parking lot and remove
Lincoln Fuel tanks $226,000. 3rd year contruct 3 add'l bus service bays and relocate
existing storage $294,000
1,4
no
$245,000
$245,000
Wilsonburg
FACILITY
LEVY FUND
Notes
Finish after
sidewalk
project with
remaining SBA
funds
ESG
CONTINGENCY
FUNDS
no funding avail
repair current
lockers
TBD
$160,000
per board
no funding avail
patch lot and
paint lines
$245,000
112
FACILITY REQUESTS
FUNDING SOURCE
SCHOOL
DESCRIPTION
Bus Garage
(Co)
Blacktop bus garage parking lots (Supt) Bridgeport lot
4
Co Office
4
4
Co Office
Garbage cans with lids for Pre-K (new
requirement)
Illumination exit signs for Pre-k (new
requirement)
Warehouse upgrade for child nutrition
Co Office
Co Office
Co Office
Co Office
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
$100,000
$50,000
no
$3,750
$3,750
$3,750
no
$2,500
$2,500
$2,500
1
$325,000
$300,000
$300,000
New roof
1
$150,000
$125,000
$125,000
Energy lease payment
1
$576,599
$576,599
$576,599
Future SBA payment
1
$2,000,000
$1,335,000
$1,335,000
GENERAL
FUND
MAINT
BUDGET
FACILITY
LEVY FUND
Notes
$50,000
will immed
reduce food
costs
113
SAFETY REQUESTS
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
Adamston
Replace windows - 4 classrooms on 3rd floor
unable to open any window. Large outward
swinging windows in hall and classrooms unable
to open due to safety on 1st, 2nd and 3rd floor
(also on facility list)
1,2,3
Adamston
New DVR for additional cameras. Unable t view
all exits. Additional cameras to be purchased by
school
ALC
no
$60,000
$60,000
1,4
no
$10,000
TBD
will be considered with
camera replacement funds
Add another DVR and 8 or 16 cameras
1
no
not
submitted
TBD
BMS
Code red lights for gym, café, band room and 2
exterior doors
1
no
not
submitted
TBD
under consideration
BMS
Update security camera's that are not working
1
no
not
submitted
TBD
BMS
Additional security cameras
1
no
not
submitted
TBD
BMS
Safety mesh in windows office/cafeteria
1
no
$0
not funded
Big Elm
Additional lighting in front of school where
buses drop off children
1
no
not
submitted
$15,000
$0
not funded
Big Elm
Red strobe light for gym, café, and music room
1
no
$3,000
$0
not funded
Big Elm
Front entrance Sally Port
1
no
$25,000
$0
not funded
Liberty
Additional cameras for interior for areas not
currently covered (4 total)
1
no
$2,000
TBD
Liberty
Replacement cameras (8 northside- gym full
court, group 4 camera, far and circle, new wing,
outside facing baseball, faculty parking rear and
gym entrance
1
no
$5,150
TBD
FUNDING SOURCE
ESG Contingency Funds
114
SAFETY REQUESTS
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
Liberty
Upgrade Keri door readers to accommodate
add'l 5 card readers on exterior doors and
purchase and install the 5 card readers
1
no
N Fort Pri
N Fort Pri
Lights at entryway of building
1,4
Lights at crosswalk by Food Lion
1,4
N Fort Pri
Secure entry - holding area for visitors
N View
$13,000
TBD
no
$500
$0
not funded
no
$1,000
$0
not funded
1,4
no
$10,000
$0
not funded
Emergency lights in kitchen
1
no
$0
not funded
N View
Replacement cameras
1
no
not
submitted
$3,000
TBD
N View
Card readers on playground side doors
1,4
no
$2,500
TBD
Norwood
New concrete @ front entrance
1
no
$2,000
$0
not funded
Norwood
Secure entry - mantrap
1
no
$0
not funded
Norwood
4 walkie-talkies - use with playground and
specialist in the building
1
no
not
submitted
$1,000
$0
not funded
Norwood
Front yard area lighting
1
no
$500
$0
not funded
RCB
Replace 10 cameras with IP cameras
1
no
$4,000
TBD
RCB
Covering the orchestra pit. (having trouble
getting quote from skydek and netting would
cause more problems than it helps)
4
no
not
submitted
RCB
Replace lockers in boys PE locker room (also on
facility request)
1,4
no
$10,000
$0
not funded
RCB
Replace sections of sidewalk that are
deteriorated
4
no
not
submitted
$0
not funded
RCB
Replace safety rails in gym
4
no
$29,000
$0
not funded
FUNDING SOURCE
checking on prices - to be
included in FY 15
115
SAFETY REQUESTS
SCHOOL
DESCRIPTION
GOAL
RECURRING
EXPENSE
AMOUNT OF
REQUEST
AMOUNT
APPROVED
Simpson
Replace 1970's section of windows (also facility
request)
1
Simpson
Security cameras need to be purchased and
installed for both new sections 2010 and 2014
W Milford
no
not
submitted
$0
possible SBA funds/remaining
SBA funds
1
no
not
submitted
$0
new music room looking at
loading ramp, new music
room looking at front yard,
new classroom 121 - new café
commons area and new
classroom hallway in
warehouse awaiting
installment
Replace security camera in cafeteria and rear
parking lot
1
no
not
submitted
TBD
WI
Replace broken cameras
1
no
$7,000
TBD
Wilsonburg
Safe Receiption Area
1
no
$40,000
$0
Wilsonburg
Office electric panel box (above secy desk)
1
no
$1,000
TBD
FUNDING SOURCE
not funded
Maint will consider
116
GLOSSARY
Accrual Basis – Basis of accounting under which revenues are recorded when levies are made
and expenditures are recorded as soon as they result in liabilities regardless of when the
revenue is actually received or the payment is actually made.
American College Testing (ACT) – is a standardized test for high school achievement and
college admissions in the United States.
Adjusted Enrollment – The number of students enrolled in net enrollment as defined by the
West Virginia Department of Education, plus twice the number of students enrolled in special
education, including exceptionally gifted, plus the number of students in grades 9-12 enrolled in
honors and advanced placement programs, subject to certain limitations.
Advanced Placement – Students enrolled in programs offering classes that are advanced in
terms of content and performance expectations as opposed to those normally available for the
age/grade level of the student and which provide credit towards graduation and possible
college credit.
AMAO – Annual Measurable Achievement Objectives as part of No Child Left Behind Act.
Annual Yearly Progress (AYP) – a measurement defined by the federal No Child Left Behind Act
that allows the US Department of Education to determine how every public school is
performing on standardized tests.
American Recovery and Reinvestment Act of 2009 (ARRA) – Passed by Congress to create jobs
and save existing jobs, spur economic activity and invest in long term growth, and foster
unprecedented levels of accountability and transparency in government spending.
Assessed Property Values - The assessed value of property must be 60 percent of the
properties' true and actual value. In most cases, that value is defined as the amount of money
the property would be worth in a sale between a willing buyer and a willing seller.
Board of Education- Five member election board created according to state law and vested
with responsibilities for educational activities in a given geographical area, which establishes
policy, hires a superintendent, and governs the operations of the district.
Budget- A plan of financial operation embodying an estimate of proposed expenditures for a
given period or purpose and the proposed means of financing them.
Capital Improvement Fund – One of three governmental funds used by school districts in the
State to account for financial resources used for the acquisition or construction of major capital
facilities.
117
Carnegie Math Curriculum – Founded at Carnegie Mellon University, it is a blended solution to
mathematics instruction for grades 6-8.
Certified List - An annual report submitted to the West Virginia Department of Education that is
used to calculate the board’s allowance under the Public School Support Program (PSSP). It
includes the names and other information of all regular full time employees and/or vacant
positions that will be filled.
Class I property-all tangible personal property employed exclusively in agriculture, including
horticulture and grazing, products of agriculture while owned by the producer, notes, bonds,
bills and accounts receivable, stocks, and any other similar intangible personal property;
Class II property - property owned, used and occupied by the owner exclusively for residential
purposes, and farms including land used for horticulture and grazing, occupied and cultivated
by their owners or bona fide tenants;
Class III property- real and personal property not in Classes I or II, and located outside of
municipalities; and
Class IV property- real and personal property not in Classes I or II, and located within
municipalities.
Co-Curricular activities – Activities that are outside of but usually complement the regular
curriculum.
Comprehensive Educational Facility Plan (CEFP) – A ten year plan required by the WVDE to
address the requirement for new construction, major renovations, and to be used in school
closures, consolidation and reconfigurations, as well as developing levies and bond calls.
Contingency Funds - funds used for unanticipated purchases related to emergencies or other
items that were not included in the budget.
Cost per Pupil – Current expenditures for a given period of time divided by a pupil unit of
measure.
Cost Settlement Approach - Medicaid costs for each local education agency (LEA) will be compared to
the Medicaid reimbursement received through regular billing for Medicaid covered services by the LEA.
A cost settlement will be calculated to determine the difference between the Medicaid costs and the
Medicaid reimbursement received for each LEA.
Cyber-Safety Training – Curriculum that the WVDE has chosen for teachers to use to meet the
FCC regulations regarding Internet safety policies to include educating students about
appropriate online behavior, including interacting with other individuals on social networking
websites and in chart rooms and cyber bullying awareness and response.
118
Debt Service Fund – A government fund type used to account for the accumulation of
resources for, and the payment of, general long-term debt principal and interest.
Digital Divide Survey – Self-reported technology survey date collected from all WV K-12
schools. Information evolves from the strategic technology planning process and enables the
WVDE, counties, and schools to meet mandated reporting requirements.
Employee Benefits - May include health, dental, and optical, as well as FICA, worker’s
compensation, and retirement payments.
Energy Express Program – A grant from AmeriCorps program under the leadership of West
Virginia University Extension Service that benefits nearly 3,000 West Virginia children from lowincome families. This program is designed to provide learning opportunities and nutrition
during the summer months.
English as a Second Language (ESL) – A program designed for non-native English speakers with
a goal of “improving English language skills” or “improving citizenship skills.”
Exceptionally Gifted – Students in grades 9-12 identified as gifted who also meet the criteria for
one of the following: behavior disorder, specific learning disabilities, psychological adjustment
disorder, underachieving or economically disadvantaged.
Excess Levy - County boards of education are authorized to impose an additional (excess) levy
not to extend beyond five years if approved by at least a majority of the voters. The rates of
levy cannot exceed the maximum rates specified above and must be proportional for all classes
of property.
Excess Levy Fund – A separate fund that accounts for the proceeds and expenditures of excess
levy monies.
Expenditures by Function- Includes expenditures by program type that identifies the
educational program function and activity to which an expenditure is being charged. It is the
2nd digit of the program/function code.
Expenditures by Object- The object dimension is a three-digit field that is used to identify the
type of account or the service or commodity obtained as the result of a specific expenditure.
Expenditures – This includes total charges incurred, whether paid or unpaid, for current costs,
capital outlay, and debt service.
Extra-curricular Activities – Activities not falling within the scope of a regular curriculum, but is
an organized student activity connected with school (i.e. sports).
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Faculty Senate - All permanent, full- time professional educators assigned to a school are voting
members of its Faculty Senate. The Faculty Senate may make recommendations to the school
principal regarding such matters as employing new personnel, staff scheduling, curriculum
scheduling, and selection of mentors for new teachers.
Full Time Equivalent (FTE) – The number of students or personnel reported on a fractional basis
compared to their full time counterparts.
General Current Expense Fund – The general fund is a governmental fund type that is used to
account for all financial resources except those that are required to be accounted for in another
fund. The fund typically serves as the chief operating fund of a government.
Indirect Costs – Represent the expenses of doing business that are not readily identified with a
particular grant, contract, project function or activity, but are necessary for general operation.
Local School Improvement Council (LSIC) - As required by WV Code 18-5A-2, a group comprised
of specific individuals that conducts meetings to engage parents, students, school employees
and other interested parties in a positive and interactive dialogue regarding effective discipline
policies and other matters as may be required by the county board.
Local Share – Local share is a computation of each school district’s projected regular levy
property tax collections for the year. The total local share calculated for each school district is
subtracted from the total basic foundation allowance of the PSSP to determine the State’s
share that is appropriated.
Major Improvement Project (MIP) Grant- School Building Authority grant funds for a
construction/ maintenance project with a cost greater than $50,000 but not exceeding five
hundred thousand dollars. It must co-exist with the county Comprehensive Educational Facility
Plan (CEFP) and funding is provided on the basis of need and efficient use of state funds.
Medicaid Funding – funding program provided for insurance for low income and needy
children. Reimbursement is made for treatment of audiology, speech therapy, physical
therapy, occupational therapy, private nursing, and psychology and cost based treatments
including planning, care coordination, personal care aide, and transportation.
Multi County Vocational Center (MCVC) – Area vocational education training centers
established under the authority of WV state code to provide vocational programs to students
from two or more school districts.
My Learning Plan – Software that integrates and enables employees to plan, manage, evaluate
and report on all forms of professional leaving and all components of the processes for
educator evaluation and appraisal.
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NCLB (No Child Left Behind) – NCLB is a United States Act of Congress that concerns the
education of children in public schools. It supports standards based education reform, which is
based on the belief that setting high standards and establishing measurable goals can improve
individual outcomes in education.
Needs Grant – Counties compete for funding by submitting projects to the School Building
Authority for evaluation and selection. Projects are evaluated in accordance with the eight
criteria identified in West Virginia statute: student health and safety, economies of scale, travel
time and demographics, multi-county scope, curricular improvements, educational innovation
and adequacy of space and local effort.
Net Enrollment – 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 basis.
Professional Educator – Personnel employed by a board of education as a teacher, supervisor,
principal, superintendent, public school librarian, public school nurse with a baccalaureate
degree who is licensed by the State board of examiners for registered professional nurses, or
any other person regularly employed for instructional purposes in a public school in the State of
WV.
Professional Instructional Personnel – A professional educator employed by a board of
education whose regular duty is that of a classroom teacher (including speech language
pathologist), librarian, counselor, attendance director, school psychologist, or school nurse with
a bachelor’s degree an licensed as a registered nurse.
Project ISAAC (Increasing Student Achievement, Advancing Communities) – An after school
program funded by the West Virginia Department of Education and the 21st Century
Community Learning Centers Grant.
Promise Scholarship – A merit-based financial aid program for West Virginia residents.
Students who achieve certain academic goals are eligible to receive funds to help pay for
college. Eligible high school graduates will receive awards up to $4,750 to cover the cost of
tuition and mandatory fees at public or independent institutions in West Virginia.
Public Employees Insurance Agency (PEIA) - established in 1971 to provide hospital, surgical,
group major medical, prescription drug, group life, and accidental death and dismemberment
insurance coverage to eligible employees; and to establish and promulgate for the
administration of these plans. Benefits are made available to all employees of the State of WV
and various related State agencies and local governments.
Qualified Zone Academy Bonds (QZAB) - Qualified Zone Academy Bonds (QZABs) are a
relatively new financing instrument that can be used to carry out much-needed school
renovations and repairs as well as other improvements (any use except new construction). The
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federal government covers, on average, all of the interest on these bonds, thus enabling
schools to save up to 50 percent of the costs of these construction/other projects. The interest
payment is actually a tax credit, in lieu of cash, provided to financial institutions that hold the
bonds.
Random Moment Time Study (RMTS) – A compilation of “moments” detailing what activity
each employee is performing at that time. It is used to determine, on average, the amount of
time that staff sped on Medicaid-allowable activities I order to calculate what percentage of the
county’s costs are eligible for reimbursement.
Regional Educational Service Agency (RESA) – created by the WV Legislature to consolidate
and administer more effectively existing educational programs and services so individual school
districts will be able to extend educational opportunities.
Regular Current Expense Levy Rate – WV Statute requires the Legislature to set the regular
current expense levy rates for boards of education based on statewide aggregate assessed
values.
School Building Authority (SBA) - The School Building Authority was created in 1989 by the
West Virginia Legislature to facilitate and provide state funds for the construction and
maintenance of school facilities.
Second Month Enrollment - A snapshot of enrollment is taken on the last day of the second
school month. All students actively enrolled on that date are counted as ENROLLED for that
county school system.
Service Personnel – Personnel employed by a board of education under any of the title
identified in West Virginia Code 18A-4-8.
Special Revenue Fund - The special revenue fund is an operating fund of the board and
accounts for all revenues and expenditures attributable to state and federal grants and other
revenue sources that are legally restricted to expenditure for specific purpose.
SMART goal – A SMART goal clarifies exactly what is expected and the measures used to
determine if the goal is achieved and successfully completed. Acronym for Specific (and
strategic)-Measurable-Attainable-Relevant (results oriented)-Time framed.
State Aid Formula (Public School Support Program- PSSP) – A plan of financial support for the
public schools in the State of West Virginia, which specifies statutorily the responsibilities of
both the State and the fifty-five county school districts.
State Minimum Salary – The State legally mandated salaries for professional educators and
service personnel as set forth in West Virginia Code 18A-4-1, including the state basic salary
plus supplemental state equity.
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State Fiscal Stabilization Fund (SFSF) – A onetime appropriate under the American Recovery
and Reinvestment Act of 2009 to stabilize state and local government budgets in order to
minimize and avoid reductions in education and other essential public services.
Step 7 – An allowance to each school district for the improvement of instructional programs
which is part of the PSSP.
Study Island – A web based instruction, practice, assessment and reporting software that is
built on the West Virginia state standards.
Tax Increment Financing (TIF) - TIF is a tool to use future gains in taxes to finance the current
improvements that will create those gains. When a public project such as a road, school, or
hazardous waste cleanup is carried out, there is an increase in the value of surrounding real
estate, and often new investment (new or rehabilitated buildings, for example). This increased
site value and investment creates more taxable property, which increases tax revenues. The
increased tax revenues are the "tax increment." Tax Increment Financing dedicates that
increased revenue to finance debt issued to pay for the project. TIF is designed to channel
funding toward improvements in distressed or underdeveloped areas where development
would not otherwise occur. TIF creates funding for public projects that may otherwise be
unaffordable to localities.
Three Percent (3%) Statewide Grant- A grant awarded by the School Building Authority in
which 3% of the total funds distributable are set aside to address projects that are regional or
statewide in scope.
Unreserved Fund Balance - unreserved fund balance may serve as a useful measure of a
government’s net resources available for spending at the end of the fiscal year.
West Virginia Education Information System (WVEIS) – Created in 1990, this project was
created to ensure standardized data collection and streamline reporting to the West Virginia
Department of Education. This software includes student applications, such as scheduling,
attendance, grading and other custom programs, and financial and employee applications
including payroll, human resources, fixed asset inventory, warehousing and purchasing.
West Virginia Department of Education (WVDE) – Responsible to oversee the 55 school
districts plus institutional education in pursuing its mission to ensure that every child in West
Virginia receives a quality education.
West Virginia State Board of Education – A twelve member entity (nine citizens appointed by the
governor and three non-voting ex-officio members, the state superintendent of schools, the chancellor
of the West Virginia Higher Education Policy Commission, and the chancellor of Community and
Technical College Education) that establishes policies and rules to assure implementation of West
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Virginia’s Education goals and to ensure the general supervision, oversight and monitoring of a
thorough and efficient educational system.
West Virginia (WV) Writes – A statewide professional development in writing in the areas of
process writing, writing assessment (rubrics), content-area writing, on demand writing, and
technology and writing in the 21st Century.
West Virginia Test of English Language Learning (WESTELL) test – measures Limited English
Proficient (LEP) students’ achievement in English Language proficiency.
WESTEST 2 – A test that is custom designed to assess West Virginia students. The assessment
results provide information about a student’s academic strengths, as well as areas that need
improvement. Student performance is measured by WV academic standards rather than a
comparison to the performance of a national sample population of students.
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2016 Preliminary Budget - Harrison County Schools

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