FY18 School Board Proposed Budget 18... · Loudoun County Public Schools – FY18 School Board Proposed Budget Two LCPS middle schools – Farmwell Station and J. Michael Lunsford

FY18 School Board Proposed Budget

Executive Summary

Loudoun County Public Schools21000 Education Court

Ashburn, VA 20148

E-mail: [email protected] Site: www.lcps.org

Prepared by Budget Division(571) 252-1250

EXECUTIVE SUMMARY

Loudoun County Public Schools – FY18 School Board Proposed Budget

EXECUTIVE SUMMARY TABLE OF CONTENTS

School Board ....................................................................................................................................................... 1 Organization ........................................................................................................................................................ 2 Loudoun County Public School Board Mission Statement and Goals ................................................................. 3 Overview and LCPS Accomplishments ............................................................................................................... 6 FY18 Budget Overview ....................................................................................................................................... 8 Enrollment Growth............................................................................................................................................. 11 General Fund .................................................................................................................................................... 14

Revenues ............................................................................................................................................. 14 Expenditures ........................................................................................................................................ 16

Other Funds ...................................................................................................................................................... 17 Special Revenue Funds ....................................................................................................................... 17

Grant Fund .............................................................................................................................. 17 Lease Purchase Fund ............................................................................................................. 18 School Nutrition Fund .............................................................................................................. 19 Capital Improvement Projects Fund ........................................................................................ 20 Capital Asset Preservation Program Fund .............................................................................. 21

Internal Service Funds ...................................................................................................................................... 22 Central Vehicle Maintenance Fund ......................................................................................... 22 Self Insurance Fund ................................................................................................................ 23

Cost Per Pupil ................................................................................................................................................... 24

EXECUTIVE SUMMARY

Loudoun County Public Schools - FY18 School Board Proposed Budget

This page intentionally left blank

EXECUTIVE SUMMARY

Jeff Morse Chairman

Dulles District

Brenda Sheridan Vice Chairman Sterling District

Debbie Rose Algonkian District

Eric Hornberger Ashburn District

Jill Turgeon Blue Ridge District

Joy R. Maloney Broad Run District

Beth Huck At-Large Member

Eric J. DeKenipp Catoctin District

Tom C. Marshall Leesburg District

Eric Williams, Ed.D. Superintendent


School

Board

1

EXECUTIVE SUMMARY


Loudoun County Public Schools Organization

Loudoun County Public Schools (LCPS) is organized to focus on “A Climate for Success” for each of the 81,622 students while managing 90 schools and eight educational support buildings. It is a rapidly growing, dynamic, well managed and efficient organization.

Nine elected School Board members govern LCPS. The members are elected to four-year terms. One member represents each of the County’s eight magisterial districts and there is one at-large member. The School Board is charged by Virginia law and the regulations of the Virginia Board of Education to establish policies, guidelines, and rules that will ensure the proper administration of the County’s school programs.

The Superintendent works closely with seven members of Cabinet to oversee the day-to-day operations of the schools and support services. Principals and support division heads report to the Assistant Superintendents.

Loudoun County Citizens

School Board

Dr. Eric Williams Superintendent

Dr. Mary V. Kealy Assistant Superintendent

Pupil Services

Cynthia B. Ambrose Assistant Superintendent

Instruction

Kevin L. Lewis Assistant Superintendent

Support Services

E. Leigh Burden Assistant Superintendent

Business & Financial Services

Dr. Michael Richards Chief of Staff

Dr. Richard Contartesi Assistant Superintendent

Technology Services

Dr. Kimberly L. Hough Assistant Superintendent

Human Resources and Talent Development

2

Empowering all students to make Empowering all students to make meaningful contributions to the world

1. A culture of continuousimprovement drives the fulfillment of our mission2. Strong partnerships withfamilies and our community enhance our excellence

3. An inclusive, safe, caring,and challenging learning environment serves as the foundation for student growth4. Transparency and goodstewardship of resources strengthen public trust and support

1. Develop knowledgeablecritical thinkers, communicators, collaborators, creators, and contributors2. Cultivate a high-performing team of professionals focused on our mission and goals

3. Deliver effective andefficient support for student success

STRATEGIC FRAMEWORK3

EXECUTIVE SUMMARY


Academies of Loudoun

Strategic Action

Full Day Kindergarten

Strategic Action

Develop knowledgeable critical thinkers, communicators, collaborators, creators, and contributors.

Strategic Action

Inclusive Practices

Strategic Action

By 2020, LCPS will operate full day kindergarten classes that provide capacity to serve 85% of its kindergarten students

in full day kindergarten and will have a plan to provide 100% of its kindergarten

students the opportunity to attend full day kindergarten.

Strategic Action

Closing Achievement Gaps: Discipline Disproportionality

Loudoun County Public Schools GoalsAdopted by LCPS School Board June 28, 2016

By 2020, all schools will implement effective inclusive

practices to increase participation of students with

disabilities in general education environments and their access to the general

education curriculum.

By 2020, schools will close the discipline disproportionality gap

and reduce the rate of suspension for students with disabilities,

African-American, and Hispanic students.

LCPS will develop and implement an assessment

framework to measure student outcomes regarding

knowledge, competencies, and dispositions and to guide

the ongoing work of the school division.

Assessment & Internal Accountability Framework

By the Fall of 2018-19 open the Academies of Loudoun to provide an environment for science, technology, engineering and

mathematics education that offers opportunities for students, educators, and

partners to explore, research, collaborate, and innovate in STEM fields in order to make

meaningful contributions to the world.

4

EXECUTIVE SUMMARY


Strategic Action Strategic Action Strategic Action

School Board Policies

LCPS will provide differentiated resources for schools to better meet the

needs of socioeconomically disadvantaged student,

English language learners, and special education students to help close

achievement gaps.

By 2020, LCPS will complete implementation of ORACLE

financial, human resources and payroll management systems to

provide greater data access, resource management and

increased transparency.

ORACLE Finance & Human Resource Management System

In FY17 LCPS, BA step 1 and MA step 1 will maintain rank 2 of 5 and MA+10 will

maintain rank 4 of 5 or better in the competitiveness of our teacher salary schedule. On average LCPS will maintain rank 4 of 5. By 2020, the

competiveness of the LCPS teacher salary schedule will be

ranked 1 of 5.

Cultivate a high-performing team of professionals focused on our mission and goals.

Division Professional Learning PlanRecruitment

LCPS will review and revise all School Board policies as well as the organizational structure

of the School Board Policy Manual, as needed.

Competitive Teacher Salaries

By 2020, LCPS will develop a recruitment program that will assist in staffing our schools and other departments within the School Division as well as

attract a diverse applicant pool.

Develop and implement a five-year division professional learning

plan to provide high quality, ongoing, and job-embedded professional development pertaining to teaching and

learning to meet the goals of the LCPS Strategic Plan.

Fleet Management

Strategic Action

Gradebook Implementation

Strategic ActionLCPS will effectively implement

the Phoenix Gradebook during the 15-16 school year and continue to

improve and enhance the capabilities through FY20.

LCPS will increase efficiency and effectiveness by

developing and implementing a strategic Bus Fleet

Management Program that reduces the fleet size as well

as capital and operational costs without affecting the

current level of service.

Strategic Action

Strategic Action

Strategic Action

Deliver effective and efficient support for student success.

Differentiated Resources

5

EXECUTIVE SUMMARY


Overview and LCPS Accomplishments

ACADEMIC ACHIEVEMENT

Loudoun County Public Schools had a 95.9% on-time graduation rate in 2016. LCPS ranked 11th out of Virginia’s 132 school divisions in on-time graduation. Among the Northern Virginia divisions, only Falls Church City (99.5%) had a higher graduation rate. Thirteen of Loudoun’s 15 high schools had a graduation rate at or above the state average (91.3%).

2016 SAT scores for LCPS stayed well above state and national averages. The average overall score for the 3,797 LCPS students who took the SAT was 1,617. LCPS students exceeded state and national averages on the test. The LCPS total average exceeded the state average by 82 points and the national average by 133 points.

All 13 of the LCPS high schools eligible to be ranked nationally by The Washington Post’s Challenge Index received this honor in 2016.

Fourteen Loudoun middle schools have the School to Watch designation, the most of any school division in America. Sponsored by the National Forum to Accelerate Middle Grades Reform, the goal of Schools to Watch (STW) is to identify and recognize outstanding middle schools across the nation.

Ninety-nine percent of LCPS schools are Fully Accredited by the Virginia Department of Education. This is a far higher rate than the state average of 81%. These ratings are based on Standards of Learning (SOL) testing during the 2015-16 school year.

A record 55 Loudoun County Public Schools (LCPS) buildings were awarded the 2016 ENERGY STAR label by the federal Environmental Protection Agency (EPA). ENERGY STAR is the national, official symbol of energy efficiency in America. A building that earns an ENERGY STAR award uses less energy than 75 percent of similar buildings in the U.S. Department of Energy’s Commercial Building Energy Consumption Survey. The attainment of the ENERGY STAR awards is the result of work by the LCPS Support Services Department and its Energy Education Program. The number of LCPS ENERGY STAR buildings has grown from seven in 2008 to its current number.

Six Loudoun County Public Schools (LCPS) high schools – Briar Woods, Broad Run, John Champe, Freedom, Loudoun County and Potomac Falls – are listed in the nation’s 100 best high schools for personal finance. These rankings are compiled by Working in Support of Education (W!se), a New York-based non-profit group that promotes financial literacy education.

The Class of 2016

Graduates earned

$59,476,537 in

scholarships

95.9% Graduated On

Time

62.22% reported

they would attend

four‐year college

23.75% reported

they would attend a

two‐year college

1.83% reported they

would join the

military

6

EXECUTIVE SUMMARY


Two LCPS middle schools – Farmwell Station and J. Michael Lunsford – are among only eight Virginia schools to win the 2016 Governor’s Award for Educational Excellence, the highest award under the Virginia Index of Performance (VIP). To earn the Governor’s Award for Educational Excellence, schools and school divisions must meet all state and federal achievement benchmarks and achieve all applicable excellence goals

10 LCPS schools earned the Board of Education Excellence Award. This is the second-tier honor in the VIP program. These divisions and schools also met all state and federal accountability benchmarks and made significant progress toward goals for increased student achievement and expanded educational opportunities set by the board.

18 LCPS schools earned the Board of Education Distinguished Achievement Award. These schools met all state and federal benchmarks and made progress toward the goals of the governor and the Board of Education.

COMMUNITY INVOLVEMENT

LCPS continues to be an integral part of the Loudoun community. Parents and other volunteers support schools by mentoring, tutoring, helping with special projects, fundraising and reading.

Besides LCPS students, Loudoun County’s Department of Parks, Recreation and Community Services, churches, homeowners’ associations, PTA’s and PTO’s, youth and adult sports leagues, the YMCA, 4-H, adult education classes, civic organizations and the Boy and Girl Scouts use the interior facilities and athletic fields of the public schools. During the 2015-2016 school year, 2,080 facility use requests were processed. Community groups used 39 school gymnasiums for recreational basketball, volleyball and other indoor activities. Fifty-five school athletic fields were used for community recreational programs. Sixty-six LCPS schools served as polling places, while another 45 elementary and middle schools hosted before-school or after-school programs. LCPS facilities were utilized by 24 churches for their activities.

7

EXECUTIVE SUMMARY


FY2018 Budget

Loudoun County Public Schools budgets their operations in three category of funds: general, special revenue and internal service funds. Funds are established following Governmental Accounting Standards Board rules to separately record and report its financial transactions. Each fund is a self-balancing set of accounts used to track financial activity of a specific revenue or series of revenues. The chart to the right identifies the relationship between funds and departments. Departments and certain programs are listed on the left with funds along the top. This cross reference identifies the funds Departments expend from. A department may have financial activity in multiple funds. Revenues are primarily categorized as either originating from other governmental sources, such as, state, federal, or local and charges and/or fees. Expenditures are grouped into 4 main categories throughout the budget book—Personnel, Operations and Maintenance, Capital Outlay and Transfers Out. Further subcategories and definitions are provided below. PERSONNEL:

Personnel & Fringe Costs: Salaries (both full-time equivalent employees and part time such as substitutes), social security, retirement, group life insurance and health insurance are the major expenditures in this portion of the budget.

OPERATIONS AND MAINTENANCE:

Contractual Services: The contractual services budget is to provide for payments to outside contractors or other school systems for services provided to LCPS. An example is the tuition paid to Fairfax County Public Schools for LCPS students to attend Thomas Jefferson High School.

Internal Services: The internal services budget provides for payment to the Central Garage for maintenance and fuel for school buses and all other school vehicles.

Utilities & Communication: The utility and communication budget provides for the heating fuel, electricity, water, sewer and telephone services for the 90 schools and eight educational support buildings.

Department General Grant

School

Nutrition Lease CIP CAPP

Central

Vehic le

Mtnce.

Self

Insurance

Instruction x x

Pupil Services x x

Support Services x x x x x

Technology Services x x x

Human Resources & Talent Dev. x x

Business & Financial Services x x x

Superintendent/PIO x

School Board x

Non Departmental x

Charter School x

Capital Projects x x

Internal Service

FundsSpecial Revenue Funds

8

EXECUTIVE SUMMARY


Insurance: Insurance expenditures are for the property, casualty, liability, and fleet insurance carried by the school system.

Materials, Supplies & Equipment: These expenditures include instructional supply allotments to each school, textbooks and minor instructional equipment such as computers, calculators, globes, maps, etc.

Mileage Reimbursement: Mileage for itinerant teachers and other staff who travel on behalf of LCPS.

Training & Continuing Education: Includes expenditures for training, workshops and conferences.

Leases & Rentals: Lease or rental of heavy equipment needed for maintenance repairs.

CAPITAL OUTLAY:

Capital Outlay: The purchase of major items of equipment costing in excess of $5,000.

TRANSFERS OUT: Transfers out: Transfers from the LCPS funds to the Loudoun County government funds.

While the expenditures have categories for grouping that appear on the reports, request categories are used to categorize changes that appear in the budget. Following is a listing of these categories and a short description.

Category Sub-category Description

Growth Staffing Standard staffing standard driven growth New School growth related to new school Other non-staffing standard, but related to enrollment growth O&M non-salary increase related to enrollment growth Enhancement Staffing Standard change or enhancement to existing staffing standard Other non-staffing standard related change or enhancement O&M non-salary increase related to an enhancement Restoration Cut FTE(s) cut made in prior year(s) O&M non-salary cut made in prior year(s) Reallocation Reallocation FTE(s) reallocated to other FTE use O&M non-salary reallocated to other operating use Other O&M non-salary change that doesn’t fit any other category Compensation Salaries step increases, scale adjustment, etc Benefits health rate changes, VRS changes, etc

9

EXECUTIVE SUMMARY


A summary of the entire budget by fund is provided.

Budget Summary

FY18

General Grant

School

Nutrition

Lease

Purchase

Central

Vehicle

Maintenance

Self

Insurance CIP CAPP TOTAL

Revenues

State 340,419,265 4,793,343 387,981 ‐ ‐ ‐ ‐ ‐ 345,600,589

Federal 1,055,062 17,544,253 9,155,652 ‐ ‐ ‐ ‐ ‐ 27,754,967

Local ‐ 1,354,302 ‐ ‐ ‐ ‐ ‐ ‐ 1,354,302

Charges/Fees 11,409,233 ‐ 20,769,824 ‐ 12,240,094 185,006,898 ‐ ‐ 229,426,049

Transfers In 759,359,827 ‐ ‐ ‐ 8,845,562 ‐ 163,435,000 12,688,000 944,328,389

Debt Proceeds ‐ ‐ ‐ 10,000,000 ‐ ‐ ‐ ‐ 10,000,000

Carry Over 12,000,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,000,000

Total Revenues 1,124,243,387 23,691,898 30,313,457 10,000,000 21,085,656 185,006,898 163,435,000 12,688,000 1,570,464,296

Expenditures:

Instruction 643,239,400 7,429,168 650,668,568

Pupil Services 215,373,176 12,499,054 227,872,230

Support Services 161,020,794 40,001 30,313,457 2,898,000 21,085,656 215,357,908

Technology Services 31,879,158 2,477,672 7,100,000 41,456,830

Human Resources & Talent Dev. 8,816,145 161,362 8,977,507

Business & Financial Services 9,252,376 2,000 185,006,898 194,261,274

Superintendent/PIO 2,663,337 2,663,337

School Board 493,804 493,804

Non Departmental 47,733,820 1,084,641 48,818,461

Charter School 3,771,377 3,771,377

Capital Projects 163,435,000 12,688,000 176,123,000

Total Expenditures 1,124,243,387 23,691,898 30,313,457 10,000,000 21,085,656 185,006,898 163,435,000 12,688,000 1,570,464,296

Internal Service FundsSpecial Revenue Funds

10

EXECUTIVE SUMMARY


Enrollment Growth Loudoun County Public Schools is the third largest of 132 school divisions in Virginia and continues to be one of the fastest growing. In FY18, membership is expected to increase by 2,957 students. Student membership is projected to continue to grow by nearly 2.0 percent during each of the next four years. This will result in almost 6,000 additional students by the 2021-2022 school year. In FY18, it will cost an average of $13,824 for personnel, employee benefits, and materials to provide school-level instructional and support services for each student.

Student Membership

FY17 FY18 Change Percent

Pre-School 1,108 1,114 6 0.5% Elementary School 35,450 36,554 1,104 3.1% Middle School 18,488 19,138 650 3.5% High School 23,619 24,816 1,197 5.1% Total 78,665 81,622 2,957 3.8%

11

EXECUTIVE SUMMARY


Historical student enrollment is displayed showing the steady increase over the years.

New schools are needed to meet student membership growth. The proposed budget for FY18 includes staffing for the opening of Brambleton Middle School in the fall of 2017.

2957 additional students projected in FY18

Number Schools

12

EXECUTIVE SUMMARY


A growing enrollment directly impacts staffing. Staffing at LCPS is categorized as either school based or non-school based. The following table shows the proposed staffing and the prior two years staffing for General Fund and Grant Fund positions only. LCPS is a leader in the region with one of the highest percentages of school based staffing.

FY16 Revised FY17 Revised FY18 Proposed

School Based

Instruction 5,927.7 6,200.4 6,480.7

Bus Drivers & Attendants 853.5 852.0 832.5

Teacher Assistants 1,188.6 1,296.2 1,394.2

Custodians 536.7 544.8 557.8

Other School Support 416.9 479.8 492.5

Administration 300.0 317.0 339.0

Instructional Support 177.1 200.1 216.4

Nurses & Health Clinic Assistants 98.4 99.4 101.0

Total School Based FTE's 9,498.9 9,989.6 10,414.0

Non-School Based

Secretarial/Clerical 170.8 115.0 115.0

Other Support Staff 377.3 353.3 372.3

Administration 163.5 188.5 205.5

Total Non-School Based FTE's 711.6 656.8 692.8

Total FTE's 10,210.5 10,646.4 11,106.8

Total Student Enrollment 76,263 78,665 81,622

Position

Percentage

School Based

Employees

Percentage Non-

School Based

Employees

93.2% 6.8%

92.8% 7.2%

90.9% 9.1%

89.2% 10.8%

91.4% 8.6%Source: FY 2017 Washington Area Boards of Education (WABE) Guide

LCPS FY18 proposed staffing is 93.3% School

Based based on the WABE methodology

FY17 Surrounding School Division Comparison*

Arlington

*(WABE Guide excludes bus drivers and bus attendants for

calculation of the school based/non-school based percentages.)

Staff is focused on students in the classroom…

School Division

Fairfax

Loudoun

Prince William

Alexandria

13

EXECUTIVE SUMMARY


The General Fund is the main operating fund and accounts for the day-to-day operations and maintenance of the schools. It is funded primarily from Loudoun County property tax revenue via a local transfer and State revenues. Other revenues include charges such as athletic fees, building rental fees and parking fees.

Revenues The General Fund is primarily supported from Loudoun County local taxes via a transfer and State Revenues. Loudoun County funds the schools based on the current estimated local tax funding split of 66% for LCPS and 34% for the County Government. State revenues includes two primary forms of funding: state aid and sales tax. State aid includes funding for basic aid to support the Standards of Quality (SOQ) and categorical aid for special programs and initiatives. A portion of the State sales tax is distributed to school divisions based on school-age population.

2016-2017 2017-2018GENERAL FUND APPROPRIATED PROPOSEDFund Balance July 1, - -

Fund Balance Carryover 7,000,000 12,000,000 Total Beginning Balance 7,000,000 12,000,000

REVENUEState Sales Tax 78,951,662 80,427,592 State Aid 238,267,603 259,991,673 Federal Aid 962,807 1,055,062 Tuition, Fees and Other 10,630,006 11,409,233 Total Revenue 328,812,078 352,883,560

TRANSFERS INCounty General Fund 694,787,619 759,359,827 Total Transfers In 694,787,619 759,359,827

Total Funds Available 1,030,599,697 1,124,243,387

EXPENDITURESPersonnel 930,486,956 1,008,429,396 Operating 99,429,343 108,978,877 Capital Outlay 683,398 6,835,114 Total Expenditures 1,030,599,697 1,124,243,387

Total Disbursements 1,030,599,697 1,124,243,387 Fund Balance June 30 - -

GENERAL FUND

FY18 Budget $1,124,243,387 10,935.3 FTEs

14

EXECUTIVE SUMMARY


A breakdown of the General Fund revenues by source and their percentage of the total is provided.

DescriptionFY17

Appropriated

FY18

Proposed

Beginning Balance $7,000,000 $12,000,000

Federal Revenue 962,807 1,055,062

State Revenue 317,219,265 340,419,265

Other Revenue 10,630,006 11,409,233

County Transfer (Including OPEB funding) 694,787,619 759,359,827

Total Revenue $1,030,599,697 $1,124,243,387

DescriptionFY17

Appropriated

FY18

Proposed

Beginning Balance 0.7% 1.1%

Federal Revenue 0.1% 0.1%

State Revenue 30.8% 30.3%

Other Revenue 1.0% 1.0%

County Transfer 67.4% 67.5%

Total 100.0% 100.0%

Revenues by Source

Revenue Categories as Percentage of Total

County Transfer 67.5%

Other Revenue 1.1%

Beginning Balance 1.1%

State Revenue 30.3%

Federal Revenue .1%

15

EXECUTIVE SUMMARY


Expenditures The following table displays the breakdown by category of general fund expenditures. Personnel costs comprise the majority of the budget. In FY18 Personnel costs account for 89.5% of the operating budget.

For FY18, there is a 9.1% increase that is comprised of 454.1 new positions, a step increase for existing employees, a restructure of the teacher salary scale, and operating and maintenance increases.

$0

$200,000,000

$400,000,000

$600,000,000

$800,000,000

$1,000,000,000

$1,200,000,000

FY11 FY12 FY13 FY14* FY15 FY16 FY17 FY18

$710,345,662

$745,946,877

$823,071,743

$824,381,688

$892,074,848

$960,954,682

$1,030,599,697

$1,124,245,121

*Prior to FY14, the Grant Fund was part of the General Fund. Starting with FY14, the Grant Fund was separated into a special revenue fund.

16

EXECUTIVE SUMMARY


A variety of federal, state and local grants are recorded in this fund. Federal Title grants make up the majority of funding. All grant funds are restricted to the purposes for which the grants were authorized. Grants are administered primarily by the Pupil Services Department and Department of Instruction. This fund’s budget remains relatively stable, but does see a 14% increase for FY18.

The Grant Fund grew 14% primarily from increases in federal grant awards.

2016-2017 2017-2018GRANT FUND APPROPRIATED PROPOSEDFund Balance July 1, 4,472,548 4,472,548

REVENUEState Grants 4,556,076 4,793,343 Federal Grants 15,097,357 17,544,253 Local Grants 1,101,866 1,354,302 Total Revenue 20,755,299 23,691,898

Total Funds Available 25,227,847 28,164,446

EXPENDITURESPersonnel 15,094,380 17,042,833 Operating 5,386,739 6,636,838 Capital Outlay 274,180 12,227 Total Expenditures 20,755,299 23,691,898

Total Disbursements 20,755,299 23,691,898 Fund Balance June 30, 4,472,548 4,472,548

GRANT FUND

FY18 Budget $23,691,898 171.5 FTEs

17

EXECUTIVE SUMMARY


The Lease Purchase Fund provides $10 million in funds annually for use by the Technology Department and Support Services Department. For FY18, the Technology Department has $7.1 million for the purchase of computer equipment and Support Services has $2.9 million for the purchase of buses and vehicles.

2016-2017 2017-2018LEASE PURCHASE FUND APPROPRIATED PROPOSEDFund Balance July 1, 3,302,564 3,302,564

REVENUEInterest - 800 Lease Proceeds 10,000,000 10,000,000 Total Revenue 10,000,000 10,000,800


EXPENDITURESPersonnel - - Operating - 2,000 Capital Outlay 10,000,000 9,998,000 Total Expenditures 10,000,000 10,000,000


LEASE PURCHASE FUND

18

EXECUTIVE SUMMARY


The School Nutrition fund provides for all school cafeteria operating and administrative costs. Operations are managed by the Support Services Department. The fund is supported primarily by food sales and also receives federal and state revenues. School breakfast prices will remain the same but lunch prices will increase by five cents in FY18.

The food services program will serve an increasing number of students but is self-supporting and does not require County funds.

2016-2017 2017-2018SCHOOL NUTRITION FUND APPROPRIATED PROPOSEDFund Balance July 1, 6,320,807 6,320,807

REVENUECafeteria Sales 17,302,218 20,769,824 State Revenue 322,262 387,981 Federal Revenue 8,698,018 9,155,652 Total Revenue 26,322,498 30,313,457


EXPENDITURESPersonnel 15,899,306 18,559,757 Operating 10,413,192 11,753,700 Capital Outlay 10,000 - Total Expenditures 26,322,498 30,313,457


SCHOOL NUTRITION FUND

FY18 Budget $30,313,457 365.0 FTEs

19

EXECUTIVE SUMMARY


The Capital Improvement Projects fund (CIP) accounts for expenditures related to the construction of new and renovation of older school facilities. Variances from year to year are due to the number of schools needed to address enrollment growth. After a series of public meetings and presentations, the CIP plan and budget is adopted separately by the School Board and Loudoun County Board of Supervisors. A detail listing of projects funded can be found on the LCPS website. The CIP program is managed by the Support Services Department.

2016-2017 2017-2018CIP FUND APPROPRIATED PROPOSEDFund Balance July 1, 72,034,781 72,034,781



EXPENDITURESCapital Outlay 233,095,000 163,435,000 Total Expenditures 233,095,000 163,435,000


CAPITAL IMPROVEMENT PROJECTS FUND

20

EXECUTIVE SUMMARY


The Capital Asset Preservation Program (CAPP) fund accounts for expenditures related to major maintenance and system replacement projects that do not qualify for the CIP. Funding for these projects is on a yearly basis and projects must have a minimum estimated value of $10,000 and the replaced systems must have an expected life of span of ten or more years. This fund’s budget also is adopted separately by the School Board and Loudoun County Board of Supervisors. The CAPP program is managed by the Support Services Department.

2016-2017 2017-2018

APPROPRIATED PROPOSEDFund Balance July 1, 5,697,128 5,697,128



EXPENDITURESCapital Outlay 8,992,500 12,688,000 Total Expenditures 8,992,500 12,688,000


CAPP FUND

CAPITAL ASSET PRESERVATION PROGRAM FUND

21

EXECUTIVE SUMMARY


The Central Vehicle Maintenance Fund accounts for the operations of the bus and fleet maintenance for both LCPS and Loudoun County. Operations are managed by the Support Services Department.

LCPS enrollment and County population growth combined with an aging fleet impacts the costs in the Central Vehicle Maintenance Fund. Contributing to the declining expenses displayed on the following chart is the cost of fuel which is also an important factor in this fund.

2016-2017 2017-2018

APPROPRIATED PROPOSEDNet Position July 1, 2,252,752 2,252,752

REVENUECharges for Services 14,180,096 12,240,094 Total Revenue 14,180,096 12,240,094



EXPENDITURESPersonnel 6,209,416 6,261,388 Operating 15,776,144 14,659,268 Capital Outlay 165,000 165,000 Total Expenditures 22,150,560 21,085,656

Total Disbursements 22,150,560 21,085,656 Net Position June 30, 2,252,752 2,252,752

CENTRAL VEHICLE MAINTENANCE FUND

CENTRAL VEHICLE MAINTENANCE FUND

FY18 Budget $21,085,656 72.0 FTEs

22

EXECUTIVE SUMMARY


The Self Insurance Fund is appearing in the budget for the first time. LCPS has been self-insured for employee health benefits, workers’ compensation and disability programs for several years. Budgeting this fund separately will provide transparency to the fund activities.

*Self Insurance Fund budgeted for first time in FY18.

2016-2017 2017-2018SELF INSURANCE FUND APPROPRIATED* PROPOSEDNet Position July 1, 23,824,679

REVENUEPremiums 185,006,898 Total Revenue - 185,006,898

Total Funds Available - 208,831,577

EXPENDITURESPersonnel 1,034,074 Operating 183,972,824 Capital Outlay - - Total Expenditures - 185,006,898

Total Disbursements - 185,006,898 Net Position June 30, - 23,824,679

SELF INSURANCE FUND

FY18 Budget $185,006,898

8.0 FTEs

23

EXECUTIVE SUMMARY


Cost Per Pupil

The per pupil expenditure is calculated annually using the total General fund and Grant fund budget less adult education, health services, and other post-employment benefits (OPEB). The total amount is divided by the student enrollment as of September 30 to determine an average per pupil cost for the current fiscal year and projected enrollment for the next fiscal year. The calculated cost per pupil for FY18 is shown below.

When reviewing the prior two budgets, Loudoun County Public Schools spends less per student than the majority of the other local school divisions.

Instruction $11,092

Operation & Maintenance 1,048

Pupil Transportation 824

Administration, Attendance, & Health 423

Technology 384

Facilities 53

FY18 Estimated Cost Per Pupil $13,824

FY18 Budgeted Cost Per Pupil

FY16 & FY17 Per Pupil Expenditure Comparison

FY16 FY17

Arlington $18,616 $18,957

Alexandria $16,561 $17,008

Fairfax $13,718 $14,432

Loudoun $12,700 $13,121

Prince William $10,724 $10,981

Source: FY 2017 Washington Area Boards of Education (WABE) Guide

24

EXECUTIVE SUMMARY


Historically, LCPS’ cost per pupil continues to be one of the lowest in the region. The chart below shows the change in cost per pupil since FY11. For FY18, the cost per pupil increases 5.4% to $13,824.

Cost Per Pupil

25

EXECUTIVE SUMMARY


This page intentionally left blank

26

Documents

FY18 School Board Proposed Budget 18... · Loudoun County Public Schools – FY18 School Board Proposed Budget Two LCPS middle schools – Farmwell Station and J. Michael Lunsford