APPOMATTOX COUNTY PUBLIC SCHOOLS BUDGET 2009-10

The following pages contain the school division budget for 2009-10. The budget is an estimate of the Revenues and Expenditures planned for the division over the next year. Development of the 2009-10 budget had many new aspects due to the economic collapse that began to appear in September and October 2008 just prior to work beginning on the 2009-10 budget. Original indications were that revenue would be short by approximately 2 million dollars compared to the 2008-09 budget. This level of shortfall would have necessitated layoffs, pay cuts, and capital expenditure cuts. Fortunately, the American Recovery and Reinvestment Act (ARRA) passed and the state received funds which were used to fund the state education budget. Appomattox County Public Schools will receive $909,000 from the ARRA funds. The ARRA funds are shown in the budget as State Fiscal Stabilization Funds (SFSF) under state revenue. Appomattox will receive these stimulus funds as well as additional stimulus funds under Title I and IDEA . Therefore, the revenue shortfall was considerably less. The final necessary reductions were achieved by eliminating pay raises for 2009-10, reduction in positions by not filling vacancies and retirees when possible, and by reductions in capital expenditures and some line item operational expenses. The budget is structured according to categories set forth in the Code of Virginia. These major categories are as follows: Revenues Federal State Local Other Expenditures Instruction Administration, Attendance, & Health Pupil Transportation Operation & Maintenance Facilities Debt Service & Transfers Technology (New category for 2008-09) Funding for Appomattox County Public Schools is based on a number of factors. First, the Code of Virginia through the provisions of the Standards of Quality (SOQ) requires that the state fund its education initiates through formulas that incorporate the SOQ parameters. The locality is required to share in the funding based on its ability to pay as compared to the other areas of the state. The composite index, which is the relative measure of the ability to pay, is recalculated each biennium of the state budget. The composite index is then used as a factor in the formulas to calculate the amount of funding for SOQ categories that will be received from the state and the amount required of the locality. The 2009-10 composite index for Appomattox is .2436. Therefore for each dollar required to be spent by the SOQ, the state provides .7564 cents and the county

must provide .2423 cents. The following chart shows our composite index over the last few years.

Composite Index

0.2000

0.2200

0.2400

0.2600

0.2800

0.3000

0.3200

2000

-01

2001-0

2

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008-0

9

2009

-10

CI Pupil count or membership is a second major part of the funding methodology. Each annual budget is based on an estimate of the number of students expected to enroll and attend through the year (ADM). This average daily membership estimate is used in the formula along with the composite index to set funding flow starting each July from the state. The Code of Virginia sets the March 31 ADM as the final count. At this point the state funding is adjusted up or down from the estimated funding to arrive at the actual funding for the year. The continual reduction in student population is therefore causing a loss of funding in many areas of the budget. The next graph shows the relationship of budgeted ADM to March 31 ADM.

March ADM vs Budgeted ADM

210021102120213021402150216021702180219022002210222022302240225022602270228022902300231023202330234023502360237023802390

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10

MAR. ADM BUDGETED ADM

In addition to SOQ funds the state provides Incentive Funding for programs that it wishes to promote. These categories may require the locality to match the state funds offered based on the composite index. A third area of state funding is called Categorical. This area contains funding for Adult programs and other specific areas. Beginning in 2008-09, the state legislature restructured school funding to include a section titled Lottery Funded Programs. The school division receives the lottery money only if it matches it based on the composite index and it expends the funds within certain parameters. Some important programs funded under this section include At Risk, K-3 Class Size Reduction, and The Virginia Preschool Initiative. Also for 2009-10 the state has moved Career & Technical Ed. along with Special Ed. Regional funds into lottery and moved summer school remedial back into the SOQ section. Sales tax is another major area of funding for public schools. One and one eight percent of the state sales tax collected is distributed proportionally on a per student basis. The student count used in this distribution is based on the school age Census conducted every three years. It is significant to note that beginning in 2008-09 and forecasts for 2009-10 show a decline in sales tax collections which reduces school funding month by month through the year.

BUDGET SUMMARY TABLES

Estimated Revenues 2009-10

Source of Funds Amount % of BudgetState 12,860,810 63.6%Sales Tax 1,908,673 9.4%Federal 1,289,189 6.4%Other 409,800 2.0%County 3,741,036 18.5%TOTAL 20,209,508 100.0%

Food Services 970,817

Budgeted Expenditures 2009-10

Category Amount % of BudgetInstruction 14,303,156 70.8%Administration, Attendance & Health 1,177,151 5.8%Pupil Transportation 1,272,721 6.3%Operation & Maintenance 2,177,894 10.8%Facilities 20,000 0.1%Debt Service (In County Budget) 0 0.0%Technology 1,258,586 6.2%TOTAL 20,209,508 100.0%

Food Services 970,817

Per Pupil Expenditures 6/22/2009

Source of Financial Support for Operations*

Actual 2007-08

Estimated 2008-09

Budgeted 2009-10

State 5,323 6,129 5,611Sales Tax 914 899 896Federal 822 629 605Local 2,066 1,873 1,756TOTAL 9,125 9,530 8,868

* Operations include regular day school, summer school, adult education,and other educational programs, but does not include facilities, debtservice, and capital outlay additions.

APPOMATTOX COUNTY PUBLIC SCHOOLS

2009-10 BUDGET REVENUES

May 28, 2009

$20,209,508$20,209,508.00

$0.00

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10 FEDERAL FUNDS 10 1:58 PM15 15

20 RECEIPTS 2007-08 2008-09 2009-10 20

25 25

30 TITLE I- Part A & Part D (subpart 2); BASIC PROGRAMS BY LEA NCLB 459,827 459,827 455,394 30 -0.96% 610 - 84.0135 TITLE I-A; SCHOOL IMPROVEMENT 35 0 - 84.36940 TITLE II-A; IMPROVING TEACHER QUALITY NCLB 113,118 110,498 110,498 40 0.00% 510/700/710/810

45 >>>TEACHER / PRINCIPAL TRAINING & RECRUITMENT NCLB 45 510 - 84.36750 >>>ED. FOR ECONOMIC SECURITY (EESA) INACTIVE 50 700 - 84.28155 >>>EISENHOWER PROF. DEV. NCLB 55 710 - 84.28160 >>>CLASS SIZE REDUCTION NCLB 60 810 - 84.3465 TITLE II-D; ENHANCING EDUC. THROUGH TECHNOLOGY NCLB 4,950 4,950 4,851 65 -2.00% 500s70 >>>ED. TECH. FORMULA GRANT NCLB 70 520 - 84.31875 >>>ED. TECH. COMPETITIVE GRANT NCLB 75 521 - 84.31880 TITLE IV-SUBPART 1; SAFE AND DRUG FREE SCHOOLS & CONCLB 10,171 10,171 8,394 80 -17.47% 410 - 84.18685 TITLE V-A; INNOVATIVE PROGRAMS NCLB 5,914 5,934 5,934 85 0.00% 700s90 >>>GIFTED NCLB 90 720 - 84.29895 >>>LIBRARY NCLB 95 721 - 84.298

100 >>>PRIVATE SCHOOL NCLB 100 722 - 84.298105 TITLE VI; LIBRARY/MEDIA INACTIVE 105 420 - 84.298110 110 115 115 120 IDEA SECTION 611; SPECIAL EDUC. (Flow-Through) (CFDA #84.027A) SPED 437,261 437,261 453,600 120 3.74% 430 - 84.027A125 >>>INTERPRETER TRAINING GRANT SPED 125 425 - 84.027130 ASSISTIVE TECHNOLOGY SPED 130 435 - 84.027135 SLIVER GRANT (2005-06 is last year of this funding)(capacity build) SPED 0 0 0 135 450 - 84.027140 IDEA SECTION 619; PRESCHOOL HANDICAPPED GRANT SPED 17,630 17,630 17,367 140 -1.49% 440 - 84.173A145 145 150 150 155 SCHOOL TO WORK CTE 155 405 - 17.261160 160 165 VOCATIONAL EDUC. - FED. PAYMTS.(CARL PERKINS) CTE 44,857 44,857 44,857 165 0.00% 800 - 84.048170 GOALS 2000 GRANT CTE 170 825 - 84.276175 >>>TECHNOLOGY LITERACY CHALLENGE CTE 175 820 - 84.318180 ADULT BASIC EDUCATION (ABE) (match application -15 % lm m CTE 31,087 23,457 23,457 180 0.00% 830 - 84.002185 FAMILY LITERACY (match application - 15% minimum lm of tota CTE 2,743 2,743 2,743 185 0.00% 0 - 84.002190 190 195 21st Century Learning Grant (ETR)(APS) GNT 185,500 20,000 0 195 415 - 84.287200 21st Century Learning Grant (AMS) GNT 122,164 222,164 162,094 200 -27.04% 416 - 84.287205 205 210 210 215 TOTAL 1,435,222 1,359,492 1,289,189 215 -5.17% -70,303220 220

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5 0.2696 0.2436 0.2436 5 06/30/09

10 STATE FUNDS 2228.6 2252.4 2130 / 2108.95 1015 0.7304 0.7564 0.7564 15 7:26 AM

20 RECEIPTS 2007-08 2008-09 2009-10 20 213025 13,840,562 15,609,340 14,769,483 25 -5.38%

30 11,748,368 13,825,344 12,409,763 30 -10.24% <tax & soq35 I SALES TAX 35

40 SALES TAX nlm 2,109,793 2,096,641 1,908,673 40 -8.97% 0 - 2403080/3120

45 45

50 I SOQ 9,638,575 11,728,703 10,501,090 50 -10.47%

55 BASIC AID - SOQ m 7,208,268 8,830,616 7,635,009 55 -13.54% 0 - 2402020

60 PREVENTION, INTERVENTION & REMEDIATION - SOQm 180,682 190,816 182,058 60 -4.59% 0 - 2402080

65 SPECIAL EDUCATION - SOQ m 848,068 1,003,488 948,957 65 -5.43% 0 - 2402120

70 TEXTBOOKS - SOQ m 163,233 201,924 190,951 70 -5.43% 0 - 2402140

75 VOCATIONAL EDUCATION - SOQ m 190,449 352,669 333,504 75 -5.43% 0 - 2402170

80 SOCIAL SECURITY - SOQ m 385,781 458,299 433,395 80 -5.43% 0 - 2402210

85 RETIREMENT - VRS - SOQ (Incl. RHCC) m 576,230 592,893 559,063 85 -5.71% 0 - 2402230

90 GROUP LIFE INSURANCE - SOQ m 19,533 20,445 16,111 90 -21.20% 0 - 2402410

95 ENGLISH AS A SECOND LANGUAGE (ESL) - SOQ m 1,220 886 885 95 -0.11% 0 - 2403090

100 GIFTED AND TALENTED - SOQ m 65,111 76,667 72,501 100 -5.43% 340 - 2402070

105 SUMMER SCHOOL, REMEDIAL EDUC. - SOQ nlm 128,656 105 #DIV/0!

110 110

115 115

120 120

125 125

130 II SCHOOL FACILITIES 133,724 135,068 0 130

135 SCHOOL CONSTRUCTION GRANT (carryover) m 133,724 135,068 0 135 0 - 2403060

140 140

145 145

150 III INCENTIVE 725,809 320,433 154,000 150 -51.94% 321,772

155 COMPENSATION SUPPLEMENTS - SOQ m 468,798 0 0 155 0 - 2402110

160 TECHNOLOGY VPSA (20% MATCH)(AMTS VAR YRS) m 154,000 154,000 154,000 160 0.00% 305 - 4104050

165 ISAEP FUNDING nlm 7,859 7,859 0 165 385 - 2402030

170 SPECIAL EDUCATION REGIONAL TUITION (nlm) nlm 95,152 158,574 0 170 386 - 2402480

175 nlm 170 -180 180

185 IV CATEGORICAL 155,891 97,259 29,695 185 -69.47%

190 HOMEBOUND -SPED CAT. (nlm) nlm 75,148 18,451 16,309 190 -11.61% 0 - 2402460

195 GENERAL ADULT EDUCATION (GAE) (% lm varies see m 3,386 3,386 3,386 195 0.00% 350 - 2402060

200 CAREER & TECH EDUC. EQUIPMENT (50% lm of total ie. Local m 6,063 5,745 0 200 370 - 2402520

205 CAREER & TECH EDUC. - Categorical (nlm) nlm 31,294 29,677 0 205 380 - 2402530

210 SPECIAL EDUCATION IN JAILS (nlm) Request nlm 210 387 - 2402950

215 MEDICAID CLAIMS nlm 40,000 40,000 10,000 215 -75.00% 396 - 2500000

220 220

225 225

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230 V LOTTERY FUNDED PROGRAMS 1,076,770 1,231,236 1,116,799 230 -9.29%

235 AT RISK m 148,492 173,856 151,655 235 -12.77% 392 - 2402650

240 EARLY READING INTERVENTION m 24,067 41,773 32,490 240 -22.22% 315 - 2402280

245 ENROLLEMENT LOSS - SOQ nlm 34,863 0 73,779 245 #DIV/0! 0 - 2402090

250 FOSTER CARE (nlm) nlm 24,653 26,897 36,390 250 35.29% 0 - 2402050

255 K - 3 PRIMARY CLASS SIZE REDUCTION m 248,768 286,995 262,870 255 -8.41% 0 - 2402750

260 SUMMER SCHOOL, REMEDIAL EDUC. - SOQ nlm 82,253 100,377 0 260 0 - 2402040

265 SOL ALGEBRA READINESS (carryover cancelled 0708) m 22,650 23,705 26,025 265 9.79% 345 - 2404050

270 VIRGINIA PRESCHOOL INITIATIVE (4YR OLD - AT RIS m 129,062 167,921 167,921 270 0.00% 390 - 2402810

275 MENTOR TEACHER PROGRAM (50% lm) lm 2,241 3,785 3,785 275 0.00% 365 - 2402910

280 MENTOR TEACHER PROGRAM - Hard-to Staff (CI lm) lm 280 366 - 2402910

285 ADDITIONAL SUPPORT for SCHOOL CONSTRUCTION & OPERATING COSTS lm 359,721 405,927 146,404 285 -63.93%

290 ISAEP FUNDING nlm moved by state moved by state 7,859 290 #VALUE! 385 - 2402030

295 SPECIAL EDUCATION REGIONAL TUITION (nlm) nlm moved by state moved by state 173,419 295 #VALUE! 386 - 2402480

300 CAREER & TECH EDUC. EQUIPMENT (50% lm of total ie. Local m moved by state moved by state 5,400 300 #VALUE! 370 - 2402520

305 CAREER & TECH EDUC. - Categorical (nlm) nlm moved by state moved by state 28,802 305 #VALUE! 380 - 2402530

310 FUNDING LOSS CAP nlm 310

315 315

320 GRANTS 0 0 150,000 320 #DIV/0!

325 VTSF Grant (Wingspan, Als Pals) (lm in kind) 325 397 -330 SPECIAL EDUC REGIONAL TUITION (Laurel Non-Ctr Banlm 150,000 330 #DIV/0! 388 # 2402480

335 335

340 STATE FISCAL STABILIZATION FUND (SFSF) nlm 909,226 340 #DIV/0! 388 # 2402480

345 345

350 TOTAL 13,840,562 15,609,340 14,769,483 350 -5.38% -839,857355 TOTAL LESS SALES TAX 11,730,769 13,512,699 12,860,810 355 -4.82% -651,889

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5 0.2696 0.2436 0.2436 5 06/29/09

10 COUNTY FUNDS 2228.6 2252.4 2130 10 <<local budgeted 1:59 PM15 2228.6 2252.4 2108.95 15 <<state budgeted -143.4520 RECEIPTS 2007-08 2008-09 2009-10 20 2130 < state est.25 4,177,779 4,196,387 3,741,036 25 -10.85%

30 DEBT SERVICE 0 0 0 30 -35 DEBT SERVICE ( BONDS & LOANS) 35 - 5105020

40 40 -45 CAPITAL 0 0 0 45 -50 SPECIAL PROJECTS 50 - 510501055 CAPITAL IMPROVEMENT (SNAP Acct Bal. - Mobile,Aps Roof, Parking Lot, Water main,) 55 - 510501060 CONSTRUCTION (NEW) 60 - 510501065 65 -70 LOCAL PROGRAM SUPPORT 0 0 140,000 70 #DIV/0! -75 PROGRAM SUPPORT 0 140,000 75 #DIV/0! - 510500080 SUPPLEMENT TO STATE & FEDERAL PROGRAMS 80 - 510500085 85

90 I SOQ 3,549,762 3,777,250 3,278,965 90 -13.19%

95 BASIC AID - SOQ 2,661,118 2,843,916 2,458,869 95 -13.54% - 5105000100 TEXTBOOKS -SOQ 60,251 65,030 0 100 - 5105000105 VOCATIONAL EDUCATION - SOQ 70,297 113,578 107,406 105 -5.43% - 5105000110 GIFTED AND TALENTED - SOQ 24,033 24,691 23,349 110 -5.44% 340 - 5105000115 SPECIAL EDUCATION - SOQ 313,033 323,175 305,613 115 -5.43% - 5105000120 PREVENTION, INTERVENTION & REMEDIATION - SOQ 66,692 61,453 58,632 120 -4.59% - 5105000125 ENGLISH AS A SECOND LANGUAGE (ESL) - SOQ 449 285 285 125 0.00% - 5105000130 RETIREMENT - VRS - SOQ (Incl. RHCC) 204,282 190,942 180,047 130 -5.71% - 5105000135 SOCIAL SECURITY - SOQ 142,397 147,596 139,575 135 -5.43% - 5105000140 GROUP LIFE - SOQ 7,210 6,584 5,189 140 -21.19% - 5105000145 145

150 150

155 155

160 160

165 II SCHOOL FACILITIES 36,052 32,903 0 165

170 SCHOOL CONSTRUCTION GRANT 36,052 32,903 0 170 - 5105000175 175

180 180

185 III INCENTIVE 203,839 30,800 30,800 185 0.00%

190 COMPENSATION SUPPLEMENTS - SOQ 173,039 0 0 190 0 - 5105000195 TECHNOLOGY VPSA (20% MATCH) 30,800 30,800 30,800 195 0.00% 305 - 5105000200 200

205 IV CATEGORICAL 0 0 0 205

210 210 5105000215 215

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220 V LOTTERY FUNDED PROGRAMS 352,132 355,434 206,422 220 -41.92% 5105000225 AT RISK m 58,193 55,991 48,841 225 -12.77% 5105000230 EARLY READING INTERVENTION m 8,883 13,453 10,463 230 -22.23% 5105000235 K - 3 PRIMARY CLASS SIZE REDUCTION m 91,458 92,427 84,658 235 -8.41% 5105000240 SOL ALGEBRA READINESS (carryover cancelled 0708) m 12,062 7,634 8,381 240 9.79% 5105000245 VIRGINIA PRESCHOOL INITIATIVE (4YR OLD - AT RISK) m 47,638 54,079 54,079 245 0.00% 5105000250 MENTOR TEACHER PROGRAM (50% lm) lm 1,120 1,120 0 250 5105000255 MENTOR TEACHER PROGRAM - Hard-to Staff (CI lm) lm 255 5105000

260 ADDITIONAL SUPPORT for SCHOOL CONSTRUCTION & OPERATING COSTS lm 132,778 130,730 0 260 5105000

265 265

270 270

275 FEDERAL & STATE FLOW THRU 35,994 0 84,849 275 #DIV/0!

280 GENERAL ADULT EDUCATION (GAE) (lm varies depending on app) 8,030 0 2,370 280 #DIV/0! 350 - 5105000285 285 365 - 5105000290 CAREER & TECH EDUC. EQUIPMENT (Must equal state amount) 2,980 0 5,400 290 #DIV/0! 370 - 5105000295 ADULT BASIC EDUCATION (ABE) (match application -15 % lm minimum) 24,500 0 3,520 295 #DIV/0! 830 - 5105000300 FAMILY LITERACY (match application - 15% minimum lm of total) 484 0 484 300 #DIV/0! 830 - 5105000305 - 305

310 IDEA SECTION 619; PRESCHOOL HANDICAPPED Amount not covered by grant 0 73,075 310 #DIV/0! 440/830 - 5105000315 315

320 320

325 TOTAL 4,177,779 4,196,387 3,741,036 325 -10.85% -455,351330 330

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10 OTHER FUNDS 10 1:59 PM

15 15

20 RECEIPTS 2007-08 2008-09 2009-10 20

25 25

30 RENTS 30 0 - 1502010

35 TUITION - PRIVATE SOURCES - DAY SCH. 15,500 15,500 15,500 35 0.00% 0 - 1612010

40 SPECIAL FEES FROM PUPILS 600 600 600 40 0.00% 0 - 1612020

45 SALE OF TEXTBOOKS 45 0 - 1612030

50 PAYMTS. FROM OTHER STATE AGENCIES (TRANS) 4,200 4,200 4,200 50 0.00% 0 - 1612050

55 TUITION - PRIVATE SOURCES -ADULT 6,200 6,200 6,200 55 0.00% 0 - 1612060

60 TUITION - PRIVATE SOURCES - SUMMER SCH. 2,800 2,800 2,800 60 0.00% 0 - 1612070

65 REBATES AND REFUNDS (30,000 Dual CVCC Rebate) 40,000 40,000 40,000 65 0.00% 0 - 1803030

70 DONATIONS AND SPECIAL GIFTS 70 0 - 1899030

75 SALE OF SUPPLIES 2,500 2,500 2,500 75 0.00% 0 - 1899050

80 SALE OF SCHOOL BUSES 2,000 2,000 2,000 80 0.00% 0 - 1899080

85 SALE OF OTHER EQUIPMENT 2,500 2,500 2,500 85 0.00% 0 - 1899090

90 INSURANCE ADJUSTMENTS 6,000 6,000 6,000 90 0.00% 0 - 1899100

95 OTHER FUNDS (Facility use/Opt Life Ins) 12,500 12,500 12,500 95 0.00% 0 - 1899120

100 OTHER FUNDS - Dental Premiums (Appropriation Requested Quarterly) 10,000 10,000 10,000 100 0.00% 140 - 1899120

105 OTHER FUNDS - United Way ( Spot & Dot)(Appropriation Requested Quarterly) 105 150 -110 Trigon Employee Health Care Fund 100 0 - 1899120

115 TUITION - FROM ANOTHER CITY OR COUNTY 3,000 3,000 3,000 105 0.00% 0 - 1901010

120 PAYMTS. FROM ANOTHER CITY OR COUNTY 2,000 2,000 2,000 110 0.00% 0 - 1901020

125 125 -130 TEXTBOOK BOOK APPROPRIATION - FUND 6 300,000 300,000 300,000 130 0.00%

135 135

140 140

145 TOTAL 409,800 409,800 409,800 145 0.00%

150 150

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20 RECEIPTS 2007-08 2008-09 2009-10 20

25 100.00% 100.00% 95.50% 25 % inc

30 30

35 STATE $11,730,769 $13,512,699 $11,951,584 35 -11.55%

40 59.1% 62.6% 59.1% 40 -5.58%

45 SALES TAX $2,109,793 $2,096,641 $1,908,673 45 -8.97%

50 10.6% 9.7% 9.4% 50 -2.81%

55 FEDERAL $1,435,222 $1,359,492 $1,289,189 55 -5.17%

60 7.2% 6.3% 6.4% 60 1.24%

65 COUNTY 4,177,779 4,196,387 3,741,036 65 -10.85%

70 21.0% 19.5% 18.5% 70 -4.83%

75 OTHER 409,800 409,800 409,800 75 0.00%

80 2.1% 1.9% 2.0% 80 6.76%

85 FSFS 909,226 85 #DIV/0!

90 4.5% 90 #DIV/0!

95 TOTALS 19,863,363 21,575,019 20,209,508 95 -6.33%100 INCEASE OVER PREVIOUS YEAR 8.62% -6.33% 100

105 105 -1,365,511.00

110 110

115 115 120 SCHOOL FOOD 936,153 946,170 970,817 120 2.60%

125 1.07% 2.60% 125 143.45%

130 130 135 TOTAL 20,799,516 22,521,189 21,180,325 135 -5.95%

140 8.28% -5.95% 140

145 145

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REVENUE 2009-10

FSFS909,2264.5%

STATE $11,951,584 59.1%

OTHER409,8002.0%

COUNTY3,741,03618.5%

SALES TAX$1,908,673 9.4%

FEDERAL$1,289,189 6.4%

APPOMATTOX COUNTY PUBLIC SCHOOLS

2009-10 BUDGET EXPENDITURES

May 28, 2009

$20,209,508.00$20,209,508.00

$0.00

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VRSp=0.1381 VRSn=0.1114 GLIp=0.0079 GLIn=0.0079 RHCCp=0.0104RHCCn=0.0104

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5 06/29/09 5

10 I INSTRUCTION 2:03 PM 1015 13,214,462 13,690,588 12,766,467 1520 EXPENDITURES 2007-08 2008-09 2009-10 2025 COMPENSATION OF EMPLOYEES - 61000 / 68100 / 68200 Func. 10,084,356 10,530,326 9,735,127 25 -7.55%30 30 35 1110 COMPENSATION OF OTHER PROFESSIONAL PERS.(E&S) 101,307 184,789 184,789 35 0.00%40 40 45 1120 COMPENSATION OF ELEMENTARY TEACHERS 3,931,457 4,061,229 3,824,056 45 -5.84%50 1120 COMPENSATION OF SECONDARY TEACHERS 3,237,698 3,465,886 3,144,079 50 -9.28%55 1120 COMPENSATION OF DISTRICT TEACHERS NRDS - 4yr old At RISK - VPI 127,990 137,061 74,174 55 -45.88%60 1120 COMPENSATION OF HOMEBOUND TEACHERS 45,000 45,000 45,000 60 0.00%65 1120 COMPENSATION OF SUMMER SCHOOL TEACHERS 72,500 72,500 72,500 65 0.00%70 1120 COMPENSATION OF ADULT ED. INST. PERS. 70,530 76,677 46,687 70 -39.11%75 75 80 1122 COMPENSATION OF LIBRARIANS 154,920 169,548 165,548 80 -2.36%85 1126 COMPENSATION OF ELEMENTARY PRINCIPALS 177,305 195,467 181,916 85 -6.93%90 1126 COMPENSATION OF SECONDARY PRINCIPALS 101,536 109,952 109,952 90 0.00%95 120/1140 COMPENSATION OF DISTRICT TEACHER & AIDE PRESCH HANDICAPPED 619- NRDS 68,247 65,437 95 -4.12%

100 1127 COMPENSATION OF ASSISTANT ELEM. PRINCIPALS 138,203 147,387 93,347 100 -36.67%105 1127 COMPENSATION OF ASSISTANT SEC. PRINCIPALS 138,115 147,353 147,353 105 0.00%110 1130 COMPENSATION OF INSTRUCTIONAL SUPPORT - SOCIAL WORKER 39,930 44,687 44,687 110 0.00%115 1140 COMPENSATION OF INSTRUCTIONAL AIDES - NRDS - 4yr old At Risk-VPI 37,630 39,370 24,510 115 -37.74%120 120 125 1150 COMPENSATION OF CLERICAL SERVICES 318,059 312,960 312,960 125 0.00%130 1151 COMPENSATION OF INSTRUCTIONAL AIDES 485,585 495,935 466,085 130 -6.02%135 1520 COMPENSATION OF ELEMENTARY SUBSTITUTES 135,000 135,000 125,000 135 -7.41%140 1520 COMPENSATION OF SECONDARY SUBSTITUTES 60,000 60,000 50,000 140 -16.67%145 1620 COMPENSATION OF SUPPLEMENTAL PAY 461,591 451,778 382,047 145 -15.43%150 150 155 120/1151 COMPENSATION OF INSTRUCTIONAL PERSONEL - 21ST Century Learning Gnt. 250,000 109,500 175,000 155 59.82%160 160 165 165 170 170 175 175

180 EMPLOYER CONTRIBUTION - BENEFITS - 61000 / 68100 / 68200 3,325,891 3,353,180 3,212,069 180 -4.21%185 185 190 2100 SOCIAL SECURITY 778,104 810,580 744,737 190 -8.12%195 2210 VRS RETIREMENT 1,461,181 1,393,783 1,284,372 195 -7.85%200 2300 GROUP HEALTH INSURANCE 795,664 873,620 929,175 200 6.36%205 2400 GROUP LIFE INSURANCE 95,157 82,279 73,056 205 -11.21%210 2500 DISABILITY INSURANCE 210 215 2600 UNEMPLOYMENT INSURANCE 3,500 3,500 3,500 215 0.00%220 2700 WORKER'S COMPENSATION 29,000 28,200 28,200 220 0.00%225 2750 HEALTH CARE RETIREMENT CREDIT (VRS) 110,284 108,217 96,028 222 -11.26%230 2800 OTHER PAID BENEFITS (EARLY RETIRE) 53,001 53,001 53,001 225 0.00%235 235

240 OPERATIONAL COSTS - 61000 / 68100 / 68200 1,116,866 1,205,960 1,355,960 240 12.44%245 245 250 250

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls INST 2

255 3000 PURCHASED SERVICES - ATTORNEY,ADVERTISING, VTSF 14K(not in 0708), SERVICE CONTRACTS,P 89,000 90,000 90,000 255 0.00%260 3001 PURCHASED PROF. SERV. (PHYS) 3,800 1,600 1,600 260 0.00%265 3003 WORKSHOPS & CONFERENCE REGISTRATIONS 23,000 29,000 29,000 265 0.00%270 3120 PROFESSIONAL SVCS. (OT/PT) 72,000 75,000 90,000 270 20.00%275 3810 TUITION - CVCC DUAL ENROLLMENT (ENG., CALC., ENGNR & VOC.) 40,000 47,000 47,000 275 0.00%280 3810 TUITION - ASSISTANCE FOR TEACHERS 60,000 60,000 50,000 280 -16.67%285 3820 TUITION - OUT OF STATE 1,700 1,250 1,250 285 0.00%290 5400 LEASE & RENTAL-EQUIPMENT 750 750 750 290 0.00%295 5500 TRAVEL - INSTRUCTIONAL PERSONNEL 50,000 59,000 49,000 295 -16.95%300 5800 DUES & ASSOCIATION MEMBERSHIPS/ OTHER INST COSTS 10,500 10,500 5,500 300 -47.62%305 6000 MATERIALS & SUPPLIES 35,000 35,000 25,000 305 -28.57%310 6013 INSTRUCTIONAL SUPPLIES -(Ag Sp) 10,000 8,000 8,000 310 0.00%315 6030 INSTRUCTIONAL SUPPLIES 152,616 175,000 175,000 315 0.00%320 6031 DISCRETIONARY INSTRUCTIONAL SUPPLIES 6031 165,000 165,000 165,000 320 0.00%325 7000 TUITION - REGIONAL SCHOOL (LAUREL) 70,000 114,860 265,860 325 131.46%330 7000 TUITION - GOVERNOR'S SCHOOL 27,500 28,000 28,000 330 0.00%335 8100 CAPITAL REPLACEMENTS - FURNITURE,FIXTURES,MACH,EQUIP >=5K 6,000 6,000 25,000 335 316.67%340 8200 CAPITAL ADDITIONS - FURNITURE,FIXTURES,MACH,EQUIP >=5K 340 345 345 350 350 355 355 360 6020 TEXTBOOK PURCHASES 300,000 300,000 300,000 360 0.00%365 365 370 370

375 TOTAL 14,527,113 15,089,466 14,303,156 375 -5.21%380 380

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls INST 3

5 06/29/09 510 II ADMINISTRATION, ATTENDANCE & HEALTH 2:03 PM 1015 672,976 693,791 688,065 1520 EXPENDITURES Func. 2007-08 2008-09 2009-10 2025 COMPENSATION OF EMPLOYEES 62000 / 68300 / 68400 672,976 693,791 688,065 25 -0.83%

30 30

35 1110 COMPENSATION OF OTHER PROF. ADMIN.PERS. AD 106,372 161,937 161,937 35 0.00%

40 40

45 1111 COMPENSATION OF BOARD MEMBERS AD 24,000 24,000 24,000 45 0.00%

50 1112 COMPENSATION OF SUPERINTENDENT AD 98,500 110,410 110,410 50 0.00%

55 1113 COMPENSATION OF ASST. SUPERINTENDENT AD 85,081 0 0 55

60 60

65 1130 COMPENSATION CENSUS (due Aug 8, 2008) AD 6,000 6,000 0 65

70 1130 COMPENSATION OF OTHER ATT/HEALTH PROF. PERS. AH 46,330 53,707 53,812 70 0.20%

75 1131 COMPENSATION OF SCHOOL NURSES AH 85,953 90,070 90,239 75 0.19%

80 80

85 1150 COMPENSATION OF ADM. SECRETARIES/CLERICAL AD 220,740 247,667 247,667 85 0.00%

90 90

95 95

100 EMPLOYER CONTRIBUTION - BENEFITS 62000 / 68300 / 68400 256,092 240,512 247,876 100 3.06%

105 105

110 2100 SOCIAL SECURITY 56,509 53,076 52,637 110 -0.83%

115 2210 VRS RETIREMENT 105,258 88,178 88,193 115 0.02%

120 2300 GROUP HEALTH INSURANCE 57,378 58,910 67,145 120 13.98%

125 2400 GROUP LIFE INSURANCE 7,008 5,330 5,136 125 -3.64%

130 2500 DISABILITY INSURANCE 130

135 2600 UNEMPLOYMENT INSURANCE 135

140 2700 WORKER'S COMPENSATION 2,000 2,200 2,200 140 0.00%

145 2750 HEALTH CARE RETIREMENT CREDIT (VRS) 7,951 6,847 6,594 145 -3.70%

150 2800 OTHER PAID BENEFITS (EARLY RET., tsa) 19,988 25,971 25,971 150 0.00%

155 155

160 OPERATIONAL COSTS 62000 / 68300 / 68400 182,500 207,650 241,210 160 16.16%

165 165

170 3000 PURCHASED SERVICES (ATTORNEY FEES,RECORD CKS,NEWSPAPER ADS,FINGER PRINTING,) AD 34,000 34,000 40,000 170 17.65%

175 3000 PURCHASED SERVICES AH 500 500 500 175 0.00%

180 3003 WORKSHOPS & CONFERENCE REGISTRATIONS AD 7,000 8,000 8,000 180 0.00%

185 3003 WORKSHOPS & CONFERENCE REGISTRATIONS AH 300 400 400 185 0.00%

190 3120 PROFESSIONAL SERVICES - SPEECH AD/AH 72,000 85,000 95,000 190 11.76%

195 3810 TUITION - IN STATE AD 3,750 3,750 3,750 195 0.00%

200 5400 LEASES & RENTALS - EQUIPMENT & BUILDING AD 200 500 500 200 0.00%

205 5500 TRAVEL EXPENSES ADMIN PERSONNEL & BOARD MEMBERS AD 6,000 9,000 8,000 205 -11.11%

210 5500 TRAVEL - ATTENDANCE & HEALTH AH 250 500 500 210 0.00%

215 5800 OTHER ADMINISTRATION COSTS (dental & Cobra medical) AD 23,750 28,500 40,000 215 40.35%

220 5800 OTHER ATTENDANCE & HEALTH COSTS AH 0 220

225 6000 MATERIALS & SUPPLIES - STATIONERY, OFFICE SUPPLIES, ETC. AD 24,000 26,000 30,560 225 17.54%

230 6000 MEDICAL & DENTAL SUPPLIES AH 5,750 6,500 9,000 230 38.46%

235 8100 CAPITAL REPLACEMENTS - FURNITURE,FIXTURES,MACH,EQUIP >=5K AD 5,000 5,000 5,000 235 0.00%

240 8200 CAPITAL ADDITIONS - FURNITURE,FIXTURES,MACH,EQUIP >=5K AD 240

245 245

250 250

255 255

260 260

265 TOTAL 1,111,568 1,141,953 1,177,151 265 3.08%

270 270

275 AD = administration, & AH = Attendance / Health in the Func. (function ) column 275

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls ADMIN 4

5 06/29/09 5

10 III TRANSPORTATION 2:03 PM 1015 829,977 909,376 880,586 1520 EXPENDITURES Func. 2007-08 2008-09 2009-10 2025 COMPENSATION OF EMPLOYEES - 63400 / 68500 728,645 792,444 768,854 25 -2.98%30 30 35 1110 COMPENSATION OF SUPERVISOR 55,789 58,609 58,609 35 0.00%40 1160 COMPENSATION OF TRADE EMPLOYEES 59,590 62,590 63,190 40 0.96%45 1170 COMPENSATION OF BUS DRIVERS (Incls 21 Century Grants ) 515,440 548,935 530,245 45 -3.40%50 1170 COMPENSATION OF BUS AIDES/MONITORS 6,420 24,420 11,920 50 -51.19%55 1170 COMPENSATION OF CROSSING GUARDS 19,486 20,200 20,200 55 0.00%60 1171 COMPENSATION OF NON-REGULAR ROUTE TRIPS 38,000 40,000 47,000 60 17.50%65 1190 COMPENSATION OF CONTRACT SERVICE EMPLOYEES 26,920 27,690 27,690 65 0.00%70 1190 COMPENSATION OF HOURLY SERVICE EMPLOYEES 7,000 10,000 10,000 70 0.00%75 75 80 80

85 EMPLOYER CONTRIBUTION - BENEFITS - 63400 / 68500 146,325 163,241 157,877 85 -3.29%90 90 95 2100 SOCIAL SECURITY 55,742 60,622 58,818 95 -2.98%

100 2210 VRS RETIREMENT- PRO & NONPRO 20,221 20,777 19,122 100 -7.97%105 2300 GROUP HEALTH INSURANCE 15,228 25,080 23,825 105 -5.00%110 2400 GROUP LIFE INSURANCE - PRO & NONPRO & PT 10,141 10,453 9,967 110 -4.65%115 2500 DISABILITY INSURANCE 115 120 2600 UNEMPLOYMENT INSURANCE 650 700 700 120 0.00%125 2700 WORKER'S COMPENSATION 21,000 21,500 21,500 125 0.00%130 2750 HEALTH CARE RETIREMENT CREDIT (VRS) (PRO & NONPRO 0708)) 2,093 2,109 1,945 130 -7.78%135 2800 OTHER PAID BENEFITS (SICK LV BUYBACK)(BOND PRG) 21,250 22,000 22,000 135 0.00%140 140 145 145

150 OPERATIONAL COSTS - 63400 / 68500 246,500 631,250 345,990 150 -45.19%155 155 160 3000 PURCHASED SERVICES 19,000 18,000 22,000 160 22.22%165 3000 PURCHASED SERVICES T 165 170 3001 DRIVER PHYSICALS 4,100 3,900 3,900 170 0.00%175 3002 DRUG & ALCOHOL TESTING 1,250 1,250 1,500 175 20.00%180 3003 WORKSHOPS & CONFERENCE REGISTRATIONS 500 500 500 180 0.00%185 3420 PAYMENTS TO PARENTS IN LIEU OF BUS TRANS. 6,500 7,000 9,000 185 28.57%190 5305 INSURANCE - BUS/AUTO LIABILITY 26,800 26,800 26,800 190 0.00%195 5400 LEASES & RENTALS 400 450 450 195 0.00%200 5500 TRAVEL 1,200 1,400 1,390 200 -0.71%205 5800 OTHER TRANSPORTATION COSTS 650 650 650 205 0.00%210 6000 MATERIALS & SUPPLIES 100 200 300 210 50.00%215 6008 FUELS, OIL, AND OTHER LUBRICANTS 125,000 205,000 200,000 215 -2.44%220 6009 VEHICLE PARTS & SUPPLIES 28,500 35,000 42,000 220 20.00%225 6010 TIRES 14,000 18,000 23,000 225 27.78%230 6014 OTHER TRANSPORTATION SUPPLIES 12,500 12,000 7,000 230 -41.67%235 6017 TOOLS 1,000 1,600 2,500 235 56.25%240 8100 CAPITAL REPLACEMENT OF BUSES 5K (2-53p,2-20p, 1-53p whc) 0 294,500 0 240 245 8100 CAPITAL REPLACEMENTS - SERVICE VEHICLES,FIXTURES,MACH,EQUIP >=5K 245 250 8200 CAPITAL ADDITIONS - SERVICE VEHICLES, FIXTURES, MACH, EQUIP >=5K 5,000 5,000 5,000 250 0.00%255 8200 CAPITAL ADDITIONS OF BUSES >=5K 255 260 9000 OTHER USES OF FUNDS 260 265 265 270 270 275 275

280 TOTAL 1,121,470 1,586,935 1,272,721 280 -19.80%

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls TRANS 5

5 06/29/09 5

10 IV OPERATION AND MAINTENANCE 2:03 PM 1015 717,101 772,572 762,044 1520 EXPENDITURES Func. 2007-08 2008-09 2009-10 2025 COMPENSATION OF EMPLOYEES 64000 / 68600 534,260 577,100 554,170 25 -3.97%30 30 35 1150 COMPENSATION OF CLERICAL PERSONNEL 5,000 5,150 5,150 35 0.00%40 1160 COMPENSATION OF TRADE EMPLOYEES 105,940 109,750 109,750 40 0.00%45 1180 COMPENSATION OF MAINTENANCE EMPLOYEES 54,580 56,850 56,850 45 0.00%50 1190 COMPENSATION OF CUSTODIAL PERSONNEL 368,740 405,350 382,420 50 -5.66%55 55

60 EMPLOYER CONTRIBUTION - BENEFITS 64000 / 68600 202,377 214,988 227,149 60 5.66%65 65 70 2100 SOCIAL SECURITY 40,871 44,149 42,395 70 -3.97%75 2210 VRS RETIREMENT 60,957 59,196 56,642 75 -4.31%80 2300 GROUP HEALTH INSURANCE 76,140 87,780 104,830 80 19.42%85 2400 GROUP LIFE INSURANCE 4,873 4,347 4,007 85 -7.82%90 2500 DISABILITY INSURANCE 90 95 2600 UNEMPLOYMENT INSURANCE 650 700 700 95 0.00%

100 2700 WORKER'S COMPENSATION 12,500 13,000 13,000 100 0.00%105 2750 HEALTH CARE RETIREMENT CREDIT (VRS) (NONPRO STARTED 0708) 6,086 5,516 5,275 105 -4.37%110 2800 OTHER PAID BENEFITS 300 300 300 110 0.00%115 115 120 120

125 OPERATIONAL COSTS - 64000 / 68600 1,218,425 1,524,475 1,396,575 125 -8.39%130 130 135 3000 PURCHASED SERVICES 225,000 220,000 240,000 135 9.09%140 3003 WORKSHOPS & CONFERENCE REGISTRATIONS 500 500 500 140 0.00%145 5100 WATER/SEWAGE SERVICES/WASTE REMOVAL 46,000 75,000 75,000 145 0.00%

5100 BALLFIELD MAINTENANCE - WATER 50,000 100.00%150 5101 ELECTRICAL SERVICE 445,000 470,000 391,000 150 -16.81%155 5102 FUEL - HEATING 90,000 150,000 125,000 155 -16.67%160 5103 PROPANE 44,000 80,000 85,000 160 6.25%165 5201 POSTAGE 21,000 21,000 27,000 165 28.57%170 5203 TELEPHONE SERVICE 17,000 16,500 16,500 170 0.00%175 5300 INSURANCE - PACKAGE (LIABILITY, PROPERTY, CRIME, BOILER & MACHINERY,AUTO LIABILITY) 55,000 55,000 55,000 175 0.00%180 5301 INSURANCE 180 185 5304 INSURANCE 185 190 5305 INSURANCE - AUTO 4,800 4,800 4,800 190 0.00%195 5306 INSURANCE - BOND 200 200 200 195 0.00%200 5307 INSURANCE 200 205 5308 INSURANCE - GARAGE LIABILITY 900 900 900 205 0.00%210 5400 LEASES & RENTALS 10,500 11,000 11,500 210 4.55%215 5500 TRAVEL 400 500 500 215 0.00%220 5800 OTHER MAINTENANCE COSTS 375 375 375 220 0.00%225 6000 MATERIALS & SUPPLIES 52,000 65,000 65,000 225 0.00%230 6005 CUSTODIAL SUPPLIES 53,000 75,000 75,000 230 0.00%235 6007 MAINTENANCE SUPPLIES 110,000 120,000 120,000 235 0.00%240 6008 EQUIPMENT & VEHICLES FUEL 3,000 12,500 16,000 240 28.00%245 6009 EQUIPMENT & VEHICLE PARTS & SUPPLIES 4,000 8,000 8,500 245 6.25%250 6010 EQUIPMENT & VEHICLE TIRES 750 800 800 250 0.00%255 8100 CAPITAL REPLACEMENT- VEHICLES (TRUCK) >=5K (2-pickups,1 dump, 1 box) 59,000 0 255 260 8100 CAPITAL REPLACEMENTS - FURNITURE,FIXTURES,MACH,EQUIP >=5K 35,000 50,000 28,000 260 -44.00%265 8200 CAPITAL ADDITIONS - FURNITURE,FIXTURES,MACH,EQUIP >=5K (forklift) 28,400 0 265 270 9000 OTHER USES OF FUNDS 270 275 275 280 280 285 285 290 290

295 TOTAL 1,955,062 2,316,563 2,177,894 295 -5.99%300 300

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls MAINT 6

5 06/29/09 5

10 V FACILITIES - 66000 / 68800 2:03 PM 1015 1520 EXPENDITURES 2007-08 2008-09 2009-10 2025 SITE ACQUISITIONS 25 30 SITE IMPROVEMENTS 30 35 ARCHITECTURAL & ENGINEERING FEES 20,000 20,000 20,000 35 0.00%40 SPECIFICATIONS 40 45 BUILDING ACQUISTIONS 45 50 BUILDING IMPROVEMENTS ( APS parking lot, water main, smoke detection, electric upgrades) 50 55 SNAP FUND BALANCE 55 60 TECHNOLOGY 60 65 65

70 TOTAL 20,000 20,000 20,000 70 0.00%75 7580 8085 8590 90

95 VI DEBT SERVICE & FUND TRANSFER - 67000 / 68900 95100 100105 EXPENDITURES 2007-08 2008-09 2009-10 105110 110 115 9100 PAYMENT OF BONDS 0 0 0 115 120 9101 PAYMENT OF LITERARY FUND LOANS 120 125 9200 PAYMENT OF INTEREST ON BONDS 0 0 0 125 130 9201 PAYMENT OF INTEREST ON LITERARY FUND LOANS 130 135 9301 FUND TRANSFERS (TEXTBOOKS) 135 140 140 145 140

150 TOTAL 0 0 0 150 155 155160 160165 165170 170175 175180 180

185 VII CONTINGENCY RESERVE - 69000 / 69950 185190 190195 EXPENDITURES 2007-08 2008-09 2009-10 195200 200 205 STATE FUNDS CARRIED OVER (NOT REQUIRED FOR SOQ)(22.1-115) 205 210 210 215 215

220 TOTAL 0 0 0 220 225 225

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls FACIL_DEBT 7

5 6/29/2009 510 II TECHNOLOGY 2:03 PM 1015 658,985 663,791 1520 EXPENDITURES Func. 2008-09 2009-10 2025 COMPENSATION OF EMPLOYEES 68000 513,647 508,061 25 -1.09%30 30 35 35 40 1110 COMPENSATION OF TECHNOLOGY ADMINISTRATIVE T 66,870 60,780 40 -9.11%45 1110 COMPENSATION OF TECHNOLOGY ADMINISTRATIVE T 45 50 1120 COMPENSATION OF TECHNOLOGY INSTRUCTIONAL T 345,778 346,283 50 0.15%55 1120 COMPENSATION OF TECHNOLOGY INSTRUCTIONAL T 55 60 1141 COMPENSATION OF TECHNOLOGY TECHNICAL (does not capture tech supps on teacheT 84,421 84,420 60 0.00%65 1141 COMPENSATION OF TECHNOLOGY TECHNICAL T 65 70 1150 COMPENSATION OF TECHNOLOGY CLERICAL T 16,578 16,578 70 0.00%75 1150 COMPENSATION OF TECHNOLOGY CLERICAL T 75 80 80 85 85

90 EMPLOYER CONTRIBUTION - BENEFITS 68000 152,289 162,995 90 7.03%95 95

100 2100 SOCIAL SECURITY T 39,294 38,867 100 -1.09%105 2210 VRS RETIREMENT T 64,488 65,443 105 1.48%110 2300 GROUP HEALTH INSURANCE T 37,620 47,650 110 26.66%115 2400 GROUP LIFE INSURANCE T 3,936 3,770 115 -4.22%120 2500 DISABILITY INSURANCE T 120 125 2600 UNEMPLOYMENT INSURANCE T 125 130 2700 WORKER'S COMPENSATION T 1,800 1,800 130 0.00%135 2750 HEALTH CARE RETIREMENT CREDIT (VRS) T 5,151 5,465 135 6.10%140 2800 OTHER PAID BENEFITS (EARLY RET., tsa) T 140 145 145

150 OPERATIONAL COSTS 68000 754,166 587,530 150 -22.10%

155 155

160 3000 PURCHASED SERVICES T 73,600 82,000 160 11.41%

165 3003 WORKSHOPS & CONFERENCE REGISTRATIONS T 2,800 2,800 165 0.00%

170 3810 TUITION - IN STATE T 800 1,000 170 25.00%

175 5001 TELECOMMUNICATIONS (Internet & WAN net e-rate) T 35,000 35,000 175 0.00%

180 5500 TRAVEL T 7,750 5,750 180 -25.81%

185 5800 OTHER TECHNOLOGY COSTS T 400 400 185 0.00%

190 6000 MATERIALS & SUPPLIES - TECHNOLOGY T 60,850 60,850 190 0.00%

195 6040 SOFTWARE / ONLINE CONTENT T 205,966 122,730 195 -40.41%

200 6050 HARDWARE NON-CAP T 355,000 255,000 200 -28.17%

205 6060 INFRASTRUCTURE NON-CAP T 12,000 12,000 205 0.00%

210 6060 INFRASTRUCTURE NON-CAP T 210

215 8110 CAPITAL HARDWARE REPLACEMENTS >=5K T 215

220 8120 CAPITAL INFRASTRUCTURE REPLACEMENTS >=5K T 220

225 8210 CAPITAL HARDWARE ADDITIONS >=5K T 225

230 8220 CAPITAL INFRASTRUCTURE ADDITIONS >=5K T 10,000 230 100.00%

235 235

240 240

245 TOTAL 1,420,102 1,258,586 245 -11.37%250 250 255 255

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls TECH 8

5 06/29/09 5 06/29/09

10 EXPENDITURES - RECAPITULATION 2:03 PM 10 2:03 PM15 1520 EXPENDITURES - RECAPITULATION 2007-08 2008-09 2009-10 2025 100.0% 100.0% 25 % inc

30 3035 INSTRUCTION - ALL EDUCATIONAL PROGRAMS 14,527,113 15,089,466 14,303,156 35 -5.21%

40 77.5% 69.9% 70.8% 4045 ADMINISTRATION, ATTENDANCE & HEALTH 1,111,568 1,141,953 1,177,151 45 3.08%

50 5.9% 5.3% 5.8% 5055 PUPIL TRANSPORTATION 1,121,470 1,586,935 1,272,721 55 -19.80%

60 6.0% 7.4% 6.3% 6065 OPERATION & MAINTENANCE 1,955,062 2,316,563 2,177,894 65 -5.99%

70 10.4% 10.7% 10.8% 7075 FACILITIES 20,000 20,000 20,000 75 0.00%

80 0.1% 0.1% 0.1% 8085 DEBT SERVICE & FUND TRANSFERS 0 0 0 85

90 0.0% 0.0% 0.0% 9085 TECHNOLOGY 0 1,420,102 1,258,586 85 -11.37%

90 0.0% 6.6% 6.2% 90100 TOTALS 18,735,213 21,575,019 20,209,508 95 -6.33%

105 100

110 105

115 110

120 115

125 SCHOOL FOOD 936,153 946,170 970,817 120 2.60%

130 #REF! 1.07% 2.60% 125 143.45%

135 130

140 TOTAL 19,671,366 22,521,189 21,180,325 135 -5.95%

145 #REF! 14.49% -5.95% 140150 145

6/29/2009 2:06 PM C:\BUDGET\Budget0910\web docs\ EXP0910.xls SUMMARY 9

EXPENDITURES 09-10

TECHNOLOGY1,258,586 FACILITIES

20,000

DEBT SERVICE & FUND TRANSFERS

0

OPERATION & MAINTENANCE2,177,894

PUPIL TRANSPORTATION1,272,721

ADMINISTRATION, ATTENDANCE & HEALTH1,177,151

INSTRUCTION - ALL EDUCATIONAL PROGRAMS

14,303,156

APPOMATTOX COUNTY PUBLIC SCHOOLS

2009-10 BUDGETFOOD SERVICE

FUND 2: Functions 65000 & 68700

$970,817.00$970,817.00

3 PAGES

6/29/2009 12:05

May 28, 2009

6/29/200912:05 PM C:\BUDGET\Budget0910\web docs\CAFBUD0910.xlsCOVER 1

5

10 SCHOOL FOOD SERVICE 65000 / 6870015

20 REVENUES25

30 100 SCHOOL LUNCH & BREAKFAST SALES35 103 A LA CARTE & ADULT MEAL SALES40 104 REBATES45 105 INTEREST EARNED50 APPROPRIATIONS/LOANS55 107 OTHER REVENUES - CATERING60 109 OTHER REVENUES - MISC.61 10.553 FEDERAL REIMBURSED FUNDS (BREAKFAST)65 10.555 FEDERAL REIMBURSED FUNDS (LUNCH)70 2402150 STATE FUNDS - LUNCH75 STATE FUNDS - BREAKFAST80 ACCOUNT BALANCE (NONPROFIT REG.)85 TOTAL REVENUES90

95 EXPENDITURES100 COMPENSATION OF EMPLOYEES105

110 1110 COMPENSATION OF ADMINISTRATIVE PERSONNEL 115 1150 COMPENSATION OF CLERICAL PERSONNEL 120 1170 COMPENSATION OF MANAGERIAL PERSONNEL 125 1180 COMPENSATION OF STAFF130 1185 COMPENSATION OF SUBSTITUTES135 TOTAL COMPENSATION

140 EMPLOYER CONTRIBUTION FOR FRINGE BENEFITS145

150 2100 SOCIAL SECURITY155 2210 VRS RETIREMENT160 2300 GROUP HEALTH INSURANCE165 2400 GROUP LIFE INSURANCE170 2500 DISABILITY INSURANCE175 2600 UNEMPLOYMENT INSURANCE180 2700 WORKER'S COMPENSATION185 2750 HEALTH CARE RETIREMENT CREDIT (VRS) (Started Non190 2800 OTHER PAID BENEFITS (BOND)195200 TOTAL BENEFITS

6/29/2009 52:02 PM 10

152007-08 2008-09 2009-10 20

25240,000 227,000 220,000 30 -3.08%

170,000 180,000 175,000 35 -2.78%

2,000 1,600 3,500 40 118.75%

15,000 16,000 6,000 45 -62.50%

0 0 0 50

18,000 18,000 22,000 55 22.22%

250 1,000 2,000 60 100.00%

80,000 81,000 92,000 60 13.58%

330,000 328,000 342,000 65 4.27%

13,456 13,161 13,161 70 0.00%

0 0 0 75

67,447 80,409 95,156 80 18.34%

936,153 946,170 970,817 85 2.60%

90

95477,370 461,523 474,516 100

105

63,173 28,273 30,006 110 6.13%

15,343 24,440 30,940 115 26.60%

64,232 66,749 66,749 120 0.00%

199,613 201,093 198,324 125 -1.38%

12,550 15,000 15,000 130 0.00%

354,911 335,555 341,019 135 1.63%

140145

27,339 25,671 26,089 150 1.63%

37,761 34,104 30,395 155 -10.88%

53,298 62,700 73,777 160 17.67%

4,061 3,493 3,236 165 -7.36%

0 170

100 150 150 175 0.00%

6,000 6,000 6,000 180 0.00%

3,483 3,247 2,701 185 -16.82%

2,250 2,250 2,250 190 0.00%

195

134,292 137,615 144,598 200 5.07%

6/29/2009 2:03 PM C:\BUDGET\Budget0910\web docs\ CAFBUD0910.xls BUDGET 1

205 OPERATIONAL COSTS210

215 3000/3003 PURCHASED SERVICES220 3000 PURCHASED SERVICES T225 4000 INTERNAL SERVICES (ALLOWABLE)- ADJUSTED230 5400 OTHER CHARGES - LEASES & RENTS235 5500 OTHER CHARGES - TRAVEL240 5800 OTHER CHARGES - MISCELLANEOUS 245 6000 MATERIALS & SUPPLIES250 6002 FOOD PRODUCTS255 6040 SOFTWARE & ON-LINE CONTENT T260 6050 HARDWARE EQUIP. - NON-CAPITAL T265 6060 INFRASTRUCTURE EQUIP. -NON-CAPITAL T270 8100 CAPITAL OUTLAY REPLACEMENT >=5K275 8110 HARDWARE EQUIP. REPLACEMENT - CAP. >=5K T280 8120 INFRASTRUCTURE EQUIP. REPLACEMENT - CAP. >=5T285 8200 CAPITAL OUTLAY ADDITIONS >=5K290 8210 HARDWARE EQUIP. ADDITIONS - CAP. >=5K T295 8220 INFRASTRUCTURE EQUIP. ADDITIONS - CAP. >=5K T300 9000 OTHER USES OF FUNDS305310 TOTAL OPERATION

315320 TOTAL EXPENDITURES

205210

9,000 13,500 14,500 215 7.41%

12,000 5,500 5,500 220 0.00%

0 0 0 225 0 230

150 200 300 235 50.00%

500 500 600 240 20.00%

40,000 45,000 46,000 245 2.22%

360,000 370,000 390,000 250 5.41%

1,000 1,000 1,000 255 0.00%

14,000 3,000 3,000 260 0.00%

0 0 7,000 265 #DIV/0!

10,000 10,000 15,000 270 50.00%

0 275

0 280

0 24,000 2,000 285 -91.67%

0 290

0 295

300 300 300 300 0.00%

305

446,950 473,000 485,200 310 2.58%

315

936,153 946,170 970,817 320 2.60%

6/29/2009 2:03 PM C:\BUDGET\Budget0910\web docs\ CAFBUD0910.xls BUDGET 2