024-054~G~ . CoL'~'
W BOARD OF SUPERVISORS
,`pGIN/
Il7B
RESOLUTION
FISCAL YEAR 2005-2006 BUDGET AMENDMENT
WHEREAS, the Frederick County Board of Supervisors, meeting in regular session and
public hearing held on October 12, 2005, took the following action:
NOW, THEREFORE, BE IT RESOLVED, by the Board of Supervisors that the FY 2005-
2006 Budget be Amended to Reflect:
Airport Capital Fund Supplemental Appropriation in the Amount of $956,234.65. This
Amount Represents Carry Forwards for Unfinished Capital Projects.
Upon a motion made by Bill M. Ewing and seconded by Gaty W. Dove, the above was
approved by the following recorded vote:
Richard C. Shickle Aye
Gary W. Dove
Bill M. Ewing Ay_e
Gene E. Fisher Aye
Gina A. Fon~ester Aye
Lynda J. Tyler
Barbara E. Van Osten A~
School Coital Fund Supplemental Appropriation in the Amount of $962,761. This Amount
Represents $102,324 in Year-End Balance for the School Capital Fund and $860,437 in Year
End Balance for the School Operating Fund.
Upon a motion made by Lynda J. Tyler and seconded by Gina A. Forrester, the above was
approved by the following recorded vote:
Richard C. Shickle
Gary W. Dove N~
Bill M. Ewing N~
Gina A. Forrester Aye
Lynda J. Tyler Ave
Barbara E. Van Osten Aye
Gene E. Fisher Aye
School Operating Fund Supplemental Appropriation in the Amount of $608,196. This Amount
Represents Additional State Dollars for Increased Student Membership.
Upon a motion made by Bill M. Ewing and seconded by Gina A. Forrester, the above was
approved by the following recorded vote:
Richard C. Shickle A~ Gina A. Forrester A~
Gary W. Dove Aye Lynda J. Tyler Aye
Bill M. Ewing Ave Barbara E. Van Osten Aye
Gene E. Fisher Ave
ADOPTED, this 12~` day of October, 2005.
Resolution No. 024-OS
A COPY TE5TE:
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Joh iley, r.
Cler ,Board of Su ~ rvisors
County of Frederick, Virginia
Original: Cheryl S. Shiffler, Finance Director
CC: C. William Orndoff, Jr., Treasurer
Renny Manuel, Airport Director
Lisa Frye, School Finance Director
Dr. William Dean, School Superintendent
COUNTY of FREDERICK
Finance Department
Cheryl B. Shiffler
Director
540/665-5610
Fax: 540/667-0370
E-mail: cshiffle@co.frederick.va.us
TO: Board of Supervisors
FROM: Cheryl B. Shiffler, Finance Director
DATE: September 21, 2005
SUBJECT: Finance Committee Report and Recommendations
The Finance Committee met in the Board of Supervisors' Meeting Room at 107 North Kent
Street on Wednesday, September 21, 2005 at 8:00 a.m. Committee member Gary Lofton was
absent.
** ITEMS REQUIRING ACTION **
The County Administrator requests a General Fund supplemental appropriation in the
amount of $50.000. This amount represents a carry forward for professional services
related to the PPEA proposal for the new public safety building. See attached memo, p.
1. The committee recommends approval.
2. The County Administrator requests a General Fund supplemental appropriation in the
amount of $6.000. This amount represents half of the design costs for an azea travel
guide to be published by the Winchester-Frederick County Convention and Visitors
Bureau. The Joint Finance Committee agreed to pay for design costs only related to the
travel guide. Additional local funds aze necessary. See attached memo, p. 2-5. The
committee recommends approval.
3. The Sheriff requests a General Fund supplemental ~pronriation in the amount of $1.813.
This amount represents donations to DARE and proceeds from the Bowl-athon
Fundraiser and is requested to be appropriated to the DARE line item. No additional
local funds are needed. See attached memo, p. 6. The committee recommends approval.
4. The Office of the Magistrate requests approval of two new cellular phones. These phones
are needed to replace pagers that do not work properly. See attached memo, p. 7. The
committee recommends approval.
107 North Kent Street Winchester, Virginia 22601
Finance Committee Report and Recommendations
September 21, 2005
Page 2
5. The Superintendent of the Regional Jail requests a Regional Jail Authority Fund
supplemental appropriation in the amount of $230.614. This amount represents the
addition of eight correctional officers to staff the emergency building that is now under
construction. No additional local funds are needed. See attached memo, p. 8. The
committee recommends approval.
-7 ~. The Airport Director requests an Aimort Capital Fund supplemental appropriation in the
~j amount of $956.234.65. This amount represents carry forwards for unfinished capital
projects. A General Fund supplemental appropriation in the amount of $20.825.31 is also
requested for the county's portion of these capital projects. See attached memo, p. 9.
The committee recommends approval for public hearing.
7. The Director of Fire and Rescue requests a General Fund s~plemental appropriation in
the amount of $377.534. This amount is needed to hire nine new positions for the
department. Additional local funds will most likely be required. See attached memo, p.
10. The committee recommends approval.
8. Lord Fairfax Community College requests a General Fund supplemental appropriation in
the amount of $416,040. This amount represents what is requested from Frederick
County for construction of a Community Workforce Center. The amount requested may
be allocated over two fiscal years. Additional local funds are necessary. See attached, p.
11-14. The committee recommends approval and that the requested funds be placed in a
trust fund for the construction project.
9. The School Finance Director requests a School O~eratine Fund supplemental
ap-pronriation in the amount of $39,613. This amount represents obligated funds at year-
end. See attached memo, p. 15-45. The committee recommends approval.
10. The School Finance Director requests a School Capital Fund supplemental appropriation
in the amount of $962,761. This amount represents $102,324 in year-end balance for the
School Capital Fund and $860,437 in year-end balance for the School Operating Fund.
See attached memo, p. 15-45. The committee recommends approval for public hearing.
-~ 11. The School Finance Director requests a School Operatine Fund supplemental
appropriation in the amount of $608,196. This amount represents additional state dollars
for increased student membership. See attached memo, p. 15-45. The committee
recommends approval by category.
Finance Committee Report and Recommendations
September 21, 2005
Page 3
12. The county is expected to receive a refunding on school bonds in the amount of
$864,345.69. The bond proceeds can only be used for school purchases in the same
manner as the original issue. It is recommended that these funds reduce future borrowing
requirements on the 11"' elementary school. Attached is the resolution that will be
forwarded to the Board of Supervisors for approval. See attached pages, 46-63. The
committee recommends approval of the resolution.
13. The Director of Fire and Rescue requests a General Fund supplemental appropriation in
the amount of $52.000. This amount represents a Homeland Security Grant for a Public
Safety Initiative exercise. Frederick County will be fiscal agent for this exercise. No
additional local funds are needed. See attached memo, p. 64-65.
** ITEMS NOT REQUIRING ACTION **
14. Information has been provided to continue dialogue on assessments. See attached
information, p. 66-82.
15. The calendar is attached for your information, p. 83.
** FOR INFORMATION ONLY **
The Government Finance Officers Association has awarded Frederick County with a
Certificate of Achievement for Excellence in Financial Reporting for the county's
comprehensive annual financial report for the year ended June 30, 2004. See attached
letter, p. 84-85.
2. A letter of appreciation is attached from the Metropolitan Washington Ear, Inc. for
Frederick County's FY 2005-2006 donation. Attached, p. 86-88.
3. A letter of appreciation is attached from the Northern Virginia 4-H Educational Center for
Frederick County's FY 2005-2006 donation. Attached, p. 89.
Finance Committee Report and Recommendations
September 21, 2005
Page 4
Respectfully submitted,
FINANCE COMMITTEE
Bill M. Ewing
Gina A. Forrester
Richard C. Shickle
R.ichie Wilkins
Ronald Hottle
/ _~
By
Cheryl B. Sniffler
Finance Director
y~o WINCHESTER REGIONAL AIRPORT
491 AIRPORT ROAD
SERVING THE
roROEVIaGINU WINCHESTER, VIRGINIA 22602
(540) 662.2422
Memorandum
To: Cheryl Shiffler, Finance Director, Frederick County
Mary Blowe, Finance Director, City of Winchester
!`wiYf: ~1G'i ilif'4.iiil.%Gl, ulr2i:wi, 'rv J.ICiII'.:i3i~ri:;.%v.
Date: August 15, 2005
Re: FY 2005 Carry Forward -Fund 85
I would like to request that the ending balances as of June 2005 on the following accounts in Fund 85
(Capital) be carried forward into FY 2006. No additional funds from the County or City are required.
85-081030;p801-000-037 Upgrade Lighting System $149,800.00
85-081030801-000-043 State Eligible Maint. Repairs $ 55,564.55
85-081030!8801-000-048 Land Acq. Bufflick Parcels 31,46,53 $685,870.10
85-081030801-000-052 Land Acq. Bufflick Parcels 47,47A,48 $ 65,000.00
Revenue breakdown:
85-033010-0012 Federal Reimbursements Capital $855,636.E0
85-024040-0012 State Reimbursements Capital R 71,471.74
85-01 91 1 0-0009 Local Contributions $ 29,126.31
These funds are for projects in progress. The Maintenance Grant will be awarded this month and the
Federal Grarrt for Airfield Lighting Upgrade is projected for March 2006. The two Land Acquisition
prcjects are on going.
Should you have any questions, please do not hesitate to contact me. Thank you for your continued
assistance and support.
-~ -
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Frederick County Public Schools
Director of Finance
Visit us at www.frederickkl2vaus
TO: John R. Riley, County Administrator ,~
~~.
THROUGH: William C. Dean, Ph.D., Superirrtende
FROM: Lisa K. Frye, Director of Finance y~,;~,;t.~
SUBJECT: Requested Items for Board of Supervisor Consideration
• Appropriation of FY 2004-OS Remaining Funds
• Appropriation FY2005-06 Additional State Funds
DATE: September 14, 2005
e-mail:
fryelQfrederickkl2.va.us
The FY2005 financial reports are attached for distribution. Of the $900,049.94 in excess revenues over
expenditures, $39,613.00 is requested to be appropriated to the school operating fund in FY2006. This
amount is obligated for restricted purposes. The remaining amount is requested to be distributed as shown
herein. Please refer to the action items below for more specificity.
1. Request for appropriation of obligated funds to the School Operating Fund-$39.613:
Approval of a supplemental budget adjustment is needed m order to appropnate the obligated
funds from the FY2005 into the FY2006. The remaining, obligated funds in the school operating
fund aze restricted and/or required to be carried fornazd. Also included in this amount aze funds
generated by the regional adult education program. (Attachment A)
2. Request for appropriation of $962 761 37 in the School Capital Proieet Fund:
Approval of a supplemental budget adjustment is requested for this fund in the amount of
$962,761.37, which represents $102,324.43 in remaining funds from previous years and $860,436.94
in FY2005 remaining funds. The funds will be used to address unfunded capital projects for the
school system as shown on the attached capital maiirtenance plan. (Attachment B)
3 Request for appropriation of $608 196 in the School Operating Fund:
Additional state dollars will be received due to more than projected student membership for the
2005-2006 school year. This amount is based on enrollment as of August 31, 2005 of 12,148,
which is 104 more than projected for the school yeaz. 12,044 students were budgeted, which was
over 300 more students than the previous year. These funds will be used to offset concern for the
vehicle and heating fuel expenses and to relieve staffing pressures in the instructional and support
programs. (Attachment C)
C: School Boazd Members
540-662-3888 1415 Amherst Street, Post Office Box 3508, Winchester, VA 22604-2546 FAX 540-722-2788
-~5-
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Frederick County Public Schools
Director of Finance
Visit us at wvaw.frederickkl2vaus
TO: School Board Members
THROUGH: William C. Dean, Ph.D., Superintendent of Schools
FROM: Lisa K. Frye, Director of Financ
DATE: September 6, 2005
SUBJECT: Financial Reports for Fiscal Year 2004-2005
~'r-~Cli rrter
e-mail:
fryelCa3frederick. k12 va.us
Attached are the year-end financial reports for fiscal year 2004-2005. As of the date of this report,
the financials are un-audited. Included are the statements of operations for all funds managed by the
_ school system. The statements begin on page 13. Please refer to the reports as you review this memo.
540-662-3888 1415 Amherst Street, Post Office Box 3508, Winchester, VA 22604-2546
FAX 540-722-2788
- I Cn -
_ School Operating Fund Financial Statement Page 13
The un-obligated surplus for the school operating fund for FY2005 is $860,437. This represents .84% of the
total operating budget. Revenues exceeded expenditures and encumbrances by $900,050 for the fiscal yeaz.
However, obligations of $39,613 for various state, regional, and restricted programs reduce the balance to the
un-obligated surplus of $860,437. The surplus is a net result of the variances detailed within this document.
A request to carryforwazd the remaining balances into the FY2006 will be addressed under separate cover.
Revenue Variances
Revenues and transfers in the school operating fund for the fiscal year totaled $100,893,263.
This amount is $922,365 less than the ending budget balance of $101,815,628 and is explained in
the following paragraphs regarding each source of funds.
Revenue from Local Sources (knell
- Funds received from miscellaneous sources were below the amount projected by $123,404. This
category of revenue includes fees and chazges to students and the public. A negative variance in
tuition received from out-of-county resides, the elimination of an in~,~rance dividend and less than
expected activity in the adult regional program activity account for the majority of this category
variance.
Revenue from the Commonwealth (line 21
- Funds received were above the amount budgeted by $163,211. Sales tax receipts were $154,350 more
than estimated by the YA Department of Education and basic aid accounts were $237,392 more than
expected due to approximately 78 more students than expected during the school yeaz. Grant activity
and miscellaneous state funds were less than expected by $228,531. All of these -net to the positive
variance of $163,211.
Revenue from the Federal Government (line 31
- The negative variance of $962,172 is a result of less than budgeted federal program activity.
Federally-funded programs Title I, Title VI-B, Title II-Part A, the Revenue Maximization grant and
the Drug & Violence Prevention grant had award amounts in excess of current year fiscal activity.
Remaining grant balances for active grants are eligible for expenditure in the next fiscal yeaz.
Expenditure Variances
Expenditures and encumbrances in FY2005 for the school operating fund totaled $99,993,213
which is $1,822,4151ess than the adjusted budget balance of $101,815,628.
Instruction (line 81
- Of the $1,341,055 positive variance in this category, reimbursable program funds with either state or
federal dollars have a positive variance of $1,094,095 due to expenditures being less than budgeted.
These expenditures relate duectly to revenues as funds aze expended and reimbursed. This variance is
unused appropriation and does not reflect funds received and not spent. Further, this variance has no
effect on the un-obligated surplus in the operating fund and is not part of local dollars. It is important
to note that federal and state grants are spread over an 18 to 24 month period. This variance is only a
point in time. The grants will be fully expended by the end of the grant period.
- - Monies realized due to unfilled vacancies, substitutions, and changes in benefit rates ended the yeaz
with net savings of $144,106.
Page 2
- 1 '~7 -
School Oaerating Fund -Continued
Instruction (line 8- continued)
- All other instructional accounts throughout the division realized a positive variance of $102,854.
Administration. Attendance and Health Rine 91
- A positive variance of $86,177 was generated from turnover of personnel and lower than expected
costs for expenses in this function including occupational and physical therapy, physicals, health
equipment and related costs.
Transportation [line 101
- A $362,424 positive variance in the transportation budget is primarily due to lower than expected
grant activity for the retrofit of school buses of $296,156 and $66,268 in lower than budgeted
personnel costs and other departrnental costs.
Operations and Maintenance (line) ll
- A $32,766 positive variance in the buildings and grounds budget is due to personnel variances.
Facilities [line121
- No notable variance exists in this category.
REVENUE OVER EXPENDITURES (line 151
- All revenue and expenditure variances total a surplus of $900,050
OBLIGATED FUNDS - $39 613 (lines 16 to 181
- $21,259 in remaining funds for SOL algebra readiness program
- $11,150 in remaining funds for restricted donations
- $ 7,204 in remaining regional aduh education programs
These funds will be appropriated in FY2006 for the specified programs.
UNOBLIGATED SURPLUS $860,437 )line 191
- $860,437 is the unobligated surplus, which represents the remaining local funds available for
consideration for appropriation in FY2006.
Page 3
- 1$-
School Cafeteria Fund Financial Statement Page 14
The food service operation finished the yeaz with an increase of $152,643 in fund balance to $910,573
1,578,242 meals were served throughout the 2004-2005 school yeaz.
Revenues exceeded expectations by $333,446 in two categories. First, the revenue generated from students for
meals exceeded budget because of greater meal participation and student enrollment. Second, federal
revenues exceeded expectations due to a higher reimbursement rate set by the federal government and also
due to a higher percentage of students eligible for free and reduced-priced meals.
Expenditures exceeded expectations by $122,733. Food costs, while more than budgeted, were within
acceptable ranges given the fact that more meals were prepared. Efficiencies were gained and savings were
realized in the labor costs per meal. 55% of the food service operation is labor cost.
The lunch prices for a full meal were $1.55. for elementary, $1.80 for middle, and $1.80 regular lunch/$1.90
pizza lunch for high school students. Other items were sold on an a la carte basis.
Page 4
_~q-
_- School Textbook Fund Financial Statement Page 15
The textbook fund finished the yeaz with a increase of $200,099 in the fund balance to $436,548. Receipts
include state funding and required local funding for the provision of textbooks to students free of chazge. The
fund balance is accumulated over time and is used to support the year-to-yeaz disbursements driven by
textbook adoption requirements. The upcoming fiscal years will require this entire fund balance for the
purchase of new adoptions, enrollment growth, and consumable materials.
Page 5
- ~. O -
School Caaital Project Fund Financial Statement Page 16
The school capital project fund is a sepazate fund which contains money for the purchase of "one-time" items
such as equipment, buses or major maintenance needs.
During the FY2005, $53,500 was expended for the ingress lanes at Bass Hoover Elementary School. Prior
yeaz's carryforwazd fund balance was used to fund this project. No other expenditure activity occurred during
this fiscal yeaz.
$15,141 was received as part of a settlement concerning the Middletown Elementary School roof The
replacement of the roof is planned and budgeted in this capital project fund for FY2006. This $15,141 was
received prior to the current fiscal year end, but will be carved forward to be expended against the roof
project.
The remaining balance of $102,324 is a combination of $13,027 from FY2003, $89,297 from FY2004. This
balance will carryforwazd into subsequent fiscal years for use against future projects.
Page 6
-a~-
Construction Funds Financial Statement Passe 17
The active construction projects for FI'2005 were:
• the construction, furniture, and equipment costs for Admiral Richard E. Byrd Middle School,
• the final renovation costs for James Wood Middle School,
• the beginning construction costs for the l la' elementary school, and
• the installation costs for two modulaz structures at Redbud and Armel elementary schools.
The total fund balance in the construction fund at June 30, 2005 is $13,050,369. The cash balance as of June
30, 2005 is $13,803,924. The difference between the two is the accounts payable balance at June 30, 2005.
Additionally, there are encumbrances of $16,175,437 for contract obligations which will be funded with
current cash balances and future borrowings. The total unencumbered remaining project balances equal
$4,543,779 (shown in bold) and will be obligated for remaining furniture, equipment, technology, and site
improvement.
A summary of each project's financial activity is shown below
Millbrook High SchooL•
Beo T~ project amount $39,500,000.00 11th Elementarv School:
Expenditures through June 30, 2005 $39.032.567.48 Beginning project amount $15,839,000.00
Remaining project balance $ 467.432.52 Expenditures through June 30, 2005 $ 927,332.18
O/S Encumbrances @ June 30, 2005 $13.077 400.00
Cash received -bond proceeds $37,222,606.00 Remt+r•mng project balance a L~ F7~
Cash received - premium proceeds $ 1,774,205.92 Cash received -bond proceeds $ 7,201,975.00
_. Cash received -interest earnings $ 573,976.48 Cash received -premium proceeds $ 435,033.65
Cash disbursed for project $39.032.567.48 Cash received -interest earnings $ 96,692.27
Cash balance as of June 30, 2005 $ 538220_92 Cash disbursed for project $ 920,399.56
Accounts Payable @ June 30, 2005 $ 6.932.62
Casb/ A/P balance as of June 30, 2005 6.80.7
Admiral Richard E. Bvrd Middle School: James Rood 1V7iddle School•
Beginning project amount $26,600,000.00 Beginning project amount $11,746,000.00
Expenditures through June 30, 2005 $21,455,011.19 Expenditures through June 30, 2005 $11,333,440.62
O/S Encumbrances @ June 30, 2005 $ 2.685.922.35 O/S Encumbrances @ June 30, 2005 $ 412.114.49
Remaining project balance ~ n~ 46 Remaining project balance P 444.89
Cash received -bond proceeds $24,703,025.00 Cash received -bond proceeds $ ] 1,064,690.00
Cash received -premium proceeds $ 1,681,367.44 Cash received -premium proceeds $ 621,637.82
Cash received -interest earnings $ 256,505.19 Cash received -interest earnings $ 67,005.24
Cash received (from FY03 surplus) $ 100,000.00 Cash disbursed for project $11,332,349.46
Cash disbursed for project $20,709,479.96 Accounts Payable @ June 30, 2005 $ 1.091.16
Accounts Payable @ June 30, 2005 $ 745.531.23 C~h/ p,/p balance as of June 30, 2005 $ 419.892.44
Cash/ A/P balance@June 30, 2005 $ 5285.886 44
StonewaD Elementary School: Modular Structures:
Beginning project amount $ 250,000.00 Beginning project amount $ 300,000.00
Expenditures through June 30, 2005 $ ~~ Expenditures through June 30, 2005 $ 300.000.00
O/S Encumbrances @ June 30, 2005 $ •~ Remaining project balance $ .00
Rem3in±ng project balance s zsn_nno_nn
Cash received - bond proceeds $ •~ Cash received from FY03 surplus $ 300,000.00
` Cash disbursed for project $ •~ Cash disbursed for project $ 300.000.00
Cash balance as of June 30, 2005 $ ~~ C~h b~ance ~ of June 30, 2005 $ 00
Page 7
'~ ~
- Debt Service Fund Financial Statement Page 18
The year-end balance in the debt service fund is $214,001. The fund balance was generated from the variance
between budgeted and actual debt service for new debt issues and also from additional lottery proceeds
received. The fund balance is planned to be used to offset local share of debt service in the next fiscal year.
Page 8
_ ~3 -
Insurance Reserve Fund Financial- Statement Page 19
The year-end balance in the insurance reserve fund increased by $218,013 from $764,062 to $982,075. The
fund balance is generated from medical premiums paid by the school system and employees exceeding
insurance carrier payments for medical claims. This balance represents approximately one mouth's of claims
activity. Columns [fJ and [g] provide a range of activity projected for the FY2006. The importance of
maintaining a fund balance is exhibited by the expected future activity.
Page 9
_ a °~
Northwestern Regional Education Program (NREPI Funds Financial Statement Page 20
Frederick County Public Schools is the fiscal agency for the NREP program. The school divisions of
Winchester City and Frederick and Clazke Counties fund the program along with some federal and state
dollars. Revenues exceeded expenditures by $74,079 reflecting the use of a portion of the previous yeaz's
fund balance. The remaining surplus will be retained and used by the NREP program or will be credited back
to the funding school divisions in the subsequent year.
The NREP textbook fund concluded the year with a fund balance of $18,115. The fund balance is
accumulated over time and is used to support the year-to-year disbursements driven by textbook adoption
requirements. The upwming fiscal year plans for the use of most, if not all, of this fund balance for the
purchase of new adoptions, enrollment growth, and consumable materials.
Page to
-~5-
_ Consolidated Services Fund Financial Statement Page 21
The consolidated services fund accounts for the transaction activity associated with the operation and
maintenance of county buildings serviced by the school buildings and grounds deparhnent. The fund also
accounts for the services provided to the Handley Regional Library. Billings to both agencies totaled
$209,779. The FY2005 fund balance is $748, which will be carried forward and is available for future fund
activity.
Page l1
_ c~ ~-
Trust Fund Activitv Financial Statement Page 22
The other funds maintained by the school system include three trust funds. The fund activity includes interest
postings and fund transfers. Fund balances are brought forward each year into the next fiscal period.
Olin Lamck Trust Fund
This fund accounts for funds provided through a private donor. The corpus is non-expendable.
Investment earnings on fund assets may be used to provide a scholazship to a deserving student of
the Frederick County, Virginia schools. The fund balance as of June 30, 2005 is $1,948
Laura Bates Trust Fund
This fund accounts for funds provided by a private donor. The corpus is non-expendable.
Investment earnings on fund assets may be used to construct a nondenominational chapel at
Middletown School. The fund balance as of June 30, 2005 is $10,797.
Harriet 5. Sides Trust Fund
This fund accounts for funds provided through a private donor. The corpus is non-expendable.
Investment earnings on fund assets may be used to purchase textbooks for indigent students of the
Frederick County school system. The fund balance as of lone 30, 2005 is $9,381.
Page 12
~~
Frederick County Public Schools
ichool Operating Fund
" Year Ended June 30, 2005
REVENUES:
[] j Revenue from Local Sources
[2] Revenue from Commonwealth
[3] Revenue from Federal Government
[4) Transfers- Encumbrances from prior year
[5] Carry-over Transfers
[6] Local Funds -Frederick County
Board of Supervisors
[7] TOTAL REVENUES
EXPENDITURES:
[8] Instruction
[9] Administration, Attendance & Health
[]0] Pupil Transportation Services
[11] Operation and Maintenance
[12] Facilities
[13] Fund Transfers
14] TOTAL EXPENDITURES
p5] REVENUE OVER EXPENDITURES
1°1
2002-03
Actual
Q°eledes eveembre°cn)
760,161 .00 760,289.66 901,968.77 778,565. 13
37,263,420 .62 39,868,957.44 46,645,291.61 46,808,502. 31
3,242,471 .68 3,420,951.49 4,743,754.62 3,781,582. 53
450,668 .00 204,156.58 289,686.79 289,686. 79
469,647 .90 1,137,820.00 70,395.12 70,395. 12
41,232,385 .00 46,500,099.00 49,164,531.00 49,164,531. OD
$ 83,418,754 .20 $ 91,892,274.17 $ 101,815,627.91 $ 100,893,262. 88
65,259,304. ] 3
4,114,938.03
4,946,198.24
7,579,547.16
47,595.50
333.351.00
$ 82,280,934.06
[bl Id Idl lel
2003-D4 2004-05 2004-OS Variance
Actual Adjusted Actual from
puAudm nw•um~nem) BUd¢et fiutlutlee eecumUnnees) Adj. BUdP.,Ct
71,052,839.83 79,781,232.65 78,440,177.35
4,446,762.39 5,117,206.65 5,031,029.07
5,806,727.92 7,080,554.32 6,718,130.74
8,4]4,715.94 9,404,300.54 9,371,534.07
71,988.43 66,503.75 66,511.71
751,669.00 365,830.00 365,830.00
$ 90,544,703.51 $ 101,815,627.91 $ 99,993,212.94
$1,347,570.66 $0.00 $900,049.94
21,259.00
11,150.00
7,204.00
$860,436.94
(123,403.64)
163,210.70
(962,172.09)
$ (922,365.03)
1,341,055.30
86, ] 77.58
362,423.58
32,766 47
(7.96)
$ 1,822,414.97
0.8°/a
$1,137, 820.14
[ 16] Obligated Funds -State SOL Algebra Readiness Fmds
[17J Obligated Funds -Restricted contributions
[ 1 S] Obligated Funds-Regional Aduh Education Program
[t 9] LOCAL FUNDS UNOBLIGATED AT JUNE 30
_ G;, ~^ ..
Page 13
Frederick County Public Schools
School Cafeteria Fund
Yeaz Ended June 30, 2005
[a] (bJ [c] [d] [eJ
Adjusted Variance
Actual Actual Budget Actual (Over)/Under
2002-2003 2003-2004 2004-200 2004-2005 Adistd Budget
Balance July 1 815,132.46 668,578.74 678,129.00 757,929.93
[2] Revenues:
Interest on Bank Deposits
11,498.14
6,543.78
3,941.00
16,420.17
12,479.17
[3] Type A Lunches 1,297,464.49 1,509,820.11 1,636,678.00 1,684,842.31 48,164.31
[4] Breakfast Program 45,390.77 50,380.42 49,461.00 48,064.59 (1,396.41)
[5] All Other Sales and Adults 590,352.06 666,1O1.Z3 590,352.00 707,33320 116,981.20
[6] Other Receipts 36,330.91 39,129.37 36,363.00 37,164.58 801.58
[7] State School Food Payments 59,586.18 58,406.00 58,406.00 62,288.37 3,882.37
[8] Federal Meals Reimbursement 732,514.77 863,006.25 811,564.00 964,097.40 152,533 40
[9J Transfers From School Operating 22 000.00 40 000.00 50,000.00 50,000.00
[10] Total Revenues 2,795,137.32 3,233,387.16 3,236,765.00 3,570,210.62 333,445.62
[1l] Expenditures:
Salaries
1,230,982.42
1,306,917.85
1,379,190.64
1,394,295.59
15,104.95
[I2] Fringe Benefits 351,459.33 368,544.95 427,104.65 429,596.20 2,491.55
[13] Contractual Services 12,943.99 14,084.25 17,861.12 16,277.65 (1,583.47)
[14] Telephone, Travel and Misc 15,287.95 16,799.37 17,517.00 20,109.49 2,592.49
(15j Food and Supplies 1,262,291.35 1,432,955.55 1,443,160.88 1,546,468.60 103,307.72
[16] Capital Outlay 68 726.00 4,734.00 10 000.00 10,820.00 820.00
[17] Total Expenditures 2 941 691 04 3 144 035.97 3,294,834.29 3,4]7,567.53 122,733.24
[18] Income Over Expenditures (146,553.72) 89,351.19 (58,069.29) 152,643.09
[19] Balance June 30 668 578.74 757.929.93 620,059.71 910,573.02
Page 14
n
- ,,,
Frederick County Public Schools
School Textbook Fund
- Year Ended June 30, 2005
[1] Balance July 1
[a]
2002-03
Actual
729,166.95
[bj [c] [d] [e]
2003-04 2004-OS 200405
Actual Budget Actual Variance
364,801.89 82,627.00 236,449.16
Revenues:
[2] Interest on Bank Deposits
[3] Sale of Textbooks/ Lost Fees
[4] Misc Revenue
[5] State Reimbursements
[6] Transfers From Other Funds
[7] Total Revenues
4,205. 65 993 .09 0. 00 5,941. 96 5,941 .96
13,378. 68 27,356 .09 12,500. 00 9,899. 46 (2,600 .54)
0. 00 0 .00 0. 00 0. 00 0 .00
509,486. 00 524,264 .00 448,483. 00 452,429. 00 3,946 .00
486.
311 96 311,757.15 315,830. 00 315,992. 79 162 .79
,
838,557. 29 864,370 .33 776,813. 00 784,263. 21 7,450 .21
Expenditures:
[8] Payments to Publishers 1,202,922.35 992,723.06 859,440.00 584,164.71 275,275.29
[9] Total Expenditures 1,202,922.35 992,723.06 859,440.00 584,164.71 275,275.29
f10]RevenuesOver (Under)Expenditures (364,365.06) (128,352.73) (82,627.00) 200,098.50
[11] Balance June 30 $ 364,801.89 $ 236,449.16 $ - $ 436,547.66
~ ~ _ Page 15
Frederick County Public Schools
School Capital Project Fund
Yeaz Ended June 30, 2005
[1] Balance July 1
[a] ~] [c] [d] [e]
Variance
2002-03 2003-04 2004-05 2004-05 from
Actual Actual Adjusted Actual Adjusted
(includes encumbrances)(includes encumbrances) Budget (includes encumbrances) Budge!
0.00 179,452.00 53,500.00 155,824.43
Revenues:
[2] Other Receipts 104,702.00 - 0.00 15,140.56 15,140.56
[3] Local Funds -Frederick County 610,000.00 507,000.00 0.00 - -
[4] Transfers from Other Funds
[5] Total Revenues 714,702.00 507,000.00 - 15,140.56 15,140.56
Expenditures:
[6] Capital Outlay 596,972.96 584,127.57 53,500.00 53,500.00 -
[7] Total Expenditures 596,972.96 584,127.57 53,500.00 53,500.00 -
(8] Balance June 30 $117,729.04 $102,324.43 $0.00 $117,464.99
~ ~ Page 16
Frederick County Public Schools
School Constuction Funds
Year Ended June 30, 2005
[a] [b] [c] [d] [e]
Cummulafive
2001-02 2002-03 2003-04 2004-05 Project
Actual Actual Actual Actual Total
[I] Balance July 1 15,946,838 15,995,096 9,762,491 12,386,449
Revenues:
[2] Interest Income 412,453 145,264 96,189 252,707
[3] Proceeds from Bond Sale 14,535,000 19,752,296 14,560,000 14,545,000
[4] Other Receipts 479,776 1,644,983 1,024,396 1,020,207
[5] Transfers from Other Funds 0 0 400,000 0
[6] Total Revenues 15,427,229 21,542,543 16,080,585 15,817,914
Expenditures:
[7] James Wood Middle School 816,163 7,693,888 2,355,699 467,690 11,333,441
[8] Millbrook High School 14,073,777 18,765,837 4,297,702 198,068 39,032,567
[9] Admiral Byrd Middle School 99,585 1,291,297 6,264,645 13,799,485 21,455,011
[10] 11th Elementary School 0 0 516,588 410,745 927,332
[1l] Sprung Structures (n7, Redbud/Annel 0 0 21,993 278,007 300,000
[12] Maintenance Warehouse 389,447 24,126 0 1,867,495
[13] Total Expenditures 15,378,971 27,775,148 13,456,627 15,153,994
[14] Balance June 30 $15,995,096 $9,762,491 $12,386,449 $13,050,369
Page 17
-~ '?, a.
Frederick County Public Schools
School Debt Service Fund
Year Ended June 30, 2005
[1] Balance July 1
Reveneues:
[2] State- School Construction
[3J State- Lottery Proceeds
[4] Local Funds -- Frederick County
[5] Transfers from Other Funds
[6] Total Revenues
Expenditures:
[7] Principal Payments
[8] Interest Payments
[9] Miscellaneous
[10] Total Expenditures
[11] Balance June 30
[a] [b] [el [d] [e]
Variance
2004-05 from
2002-03 2003A4 Adjusted 2004-05 Adjusted
Actual Actual Budget Actual Budget
573,102.85 557,163.45 108,762.00 122,516.73
244,123.00 245,778.00 247,313.00 246,958.00 (355.00)
1,657,654.00 1,560,060.00 1,555,262.00 1,698,401.00 143,139.00
7,837,557.00. 8,825,343.00 10,554,029.00 10,554,029.00 -
9,739,334.00 10,631,181.00 12,356,604.00 12,499,388.00 142,784.00
5,976,515.44 6,676,016.44 7,539,475.00 7,544,881.44 (5,406.44)
3,770,182.96 4,380,511.28 4,900,891.00 4,852,322.67 48,568.33
575.00
8 300.00
9 25,000.00 10,700.00 14,300.00
, ,
9,755,273.40 11,065,827.72 12,465,366.00 12,407,904.11 57,461.89
$557,163.45 $122,516.73 $0.00 $214,000.62
~,
y
Page 18
Frederick County Public Schools
School Health Insurance Reserve Fund
Year Ended June 30, 2005
[a] Ibl
[1] Balance July 1
Revenues:
[2) Interest on Bank Deposits
[3] Health Insurance Premiums
[4] Total Revenues
Expenditures:
[5] Health Care Claims
(6] Total Expenditures
Actual Actual
2002-03 2003-04
825,223.39 682,698.27
Maximum
Expected Claim
Activity Liability Actual
2004-OS 2004-OS 2004-05
764,062.30 764,062.30 764,062.30
(~ [8]
Maximum
Expected Claim
Activity Liability
2005-06 2005-06
982, 07 5.01 982, 07 5.01
30,464.38 20,468.96 50,000.00 25,000.00 46,542.56 50,000.00 25,000.00
7 131,031.91 8 125 077.99 9 264 709.00 9 264 709.00 9 209 343.26 10 112,843.00 10 112 843.00
7,161,496.29 8,145,546.95 9,314,709.00 9,289,709.00 9,255,885.82 10,162,843.00 10,137,843.00
7 304,021.41 8 064 182.92 8,919 728.00 9 773 701.00 9 037 873.11 9,643,179.00 ] 0 560 010.00
7,304,021.41 8,064,182.92 8,919,728.00 9,773,701.00 9,037,873.11 9,643,179.00 10,560,010.00
[7] Revenues Over (Under) Expenditures (142,525.12)
[8] Balance June 30 682,698.27
81,364.03 I 394,981.00 (483,992.00) 218,012.71 519,664.00 (422,167.00)
6406230 L159.04330 280.070.30 982.075.01 1.501,739.01 559,908.01
Page 19
Frederick County Public Schools
Northwestern Regional Educational Program (NREP)
Yeaz Ended June 30, 2005
[a]
2002-03
Actual
OPERATING FUND
Balance at July 1
REVENUES:
[I] Interest
[2] Revenue from Commonwealth
[3] Revenue from Federal Government
[4] I.oeal Funds -Frederick CounTy,
Winchester City, and Clazke County
[5] TOTAL REVENUES
EXPENDITURES:
[6] Instruction
[7] Administration, Attendance & Health
[8] Pupil Transportation Services
(9] Operation aad Maintenance
[10] Food Services
[]1] Fund Transfers
[12] TOTAL EXPENDITURES
96,696.74
[bl [e] [dl [e]
2003-04 2004-OS 2004-OS Varianre
Aetual Adjusted Actual from
Budget Adj. Budget
157,898.23 0.00 40,593.45
6,060.87 3,209.44 - 9,654.19 9,654.19
26,000.00 26,000.00 26,000.00 26,000.00 -
77,162I1 72,044.09 160,557.00 137,908.93 (22,648.07)
822.90
970
2 3,0]5,027.36 3710079.00 3,653,529.36 (56,549.64)
,
,
$ 3,080,045.88 $ 3,116,280.89 $ 3,896,636.00 $ 3,827,092.48 $ (69,543.52)
2,410,552.67 2,605,653.35 3,149,678.61 3,024,964.38 (124,714.23)
1]4,118.68 127,451.60 ]63,516.38 161,777.19 (1,739.19)
- - 0.00 - -
483,526.7] 488,661.93 569,941.01 553,636.36 (16,304.65)
646.33 1,818.79 3,500.00 2,635.21 (864.79)
000.00
10 10,000.00 IQ,000.00 10,000.00 -
,
$ 3,018,844.39 $ 3,233,585.67 $ 3,896,636.00 $ 3,753,013.14 $ (143,622.86)
[13] Revenue Over (Under) Expenditures $6],201.49
[14] Balance at June 30 $157,898.23
TEXTBOOK FUND
Balance at July 1
REVENUES:
[I] Interest
[2] Transfers from NREP Operating Fund
[3] Carry-over from Prior Year
TOTAL REVENUES
EXPENDITURES:
[4] Payments for textbooks
TOTAL EXPENDITURES
($117,304.78) $ - $ 74,079.34
$40,593.45 $0.00 $114,672.79
17,812.40 15,345.65 0.00 18,026.08
263.03 163.55 - 334.91 334.91
10,000.00 ]0,000.00 10,000.00 10,000.00 -
_ - 20,000.00 - (20,000.00)
$ 10,263.03 $ 10,163.55 $ 30,000.00 $ 10,334.91 (19665.09)
12,729.78 7,483.12 30,000.00 10,246.14 (19,753.86)
$ 12,729.78 $ 7,483.12 $ 30,000.00 $ 10,246.14 $ (19,753.86)
[5] Revenue Over (Under) Expenditures $ (2,466.75) $ 2,680.43 8 - $ 8877
[6] Balance at June 30 $ 15,345.65 $ 18,026.08 $ - $ 18,114.85
Page 20
Frederick County Public Schools
Consolidated Services Fund
Year Ended June 30, 2005
[a] [b] [c] [d]
2002-03 2003-04 2004-05
Actual Actual Actual Variance
Balance July 1 462,617.81 549,849.95 747.73
Revenue:
Interest on Bank Deposits 5,876.48 747.73 - (747.73)
Billings to Regional Library Board 2,613.46 3,366.86 9,932.47 6,565.61
Billings to County Government 296,348.00 212,711.79 199,846.45 (12,865.34)
Total Receipts 304,837.94 216,826.38 209,778.92 (7,047.46)
Expenditures:
County Office Building:
Purchased Services 36,739.76 59,758.97 33,131.51 (26,627.46)
Other Charges[CJtilities, Insurance] 107,112.68 103,470.42 118,131.74 14,661.32
Materials and Supplies 28,705.96 33,765.55 17,498.03 (16,267.52)
Old Frederick County Courthouse: -
Purchased Services 7,999.95 2,766.40 20,624.85 17,858.45
Other Charges[IJtilities, Insurance] 13,469.02 11,725.29 8,673.82 (3,051.47)
Materials and Supplies 12,352.63 ],225.16 1,786.50 561.34
Bowman Library -
Purchased Services 11,112.11 3,366.86 7,734.77 4,367.91
Other Charges[Utilities, Insurance] 113.69 - 1,880.37 1,880.37
Materials and Supplies - - 317.33 317.33
Total Expenditures 217,605.80 216,078.65 209,778.92 (6,299.73)
Transfers to Other Funds 549,849.95 -
Revenues Over (Under) Expenditures 87,232.14 (549,102.22) 0.00
Balance June 30 $ 549,849.95 $ 747.73 $ 747.73
_ ~ ~ _ Page 21
Frederick County Public Schools
Trust Funds
Year Ended June 30, 2005
Balance July 1
REVENUES:
Interest Earned
TOTAL REVENUES
EXPENDITURES:
Transfers to Other Funds
TOTAL EXPENDITURES
Balance June 30
(a]
Carrick
Trust
2,014.02
33.51
33.51
100.00
100.00
$1,947.53
[b] [c] [d)
FY2005
Bates Sides Total
Trust Trust Trust Funds
10,612.43 9,381.31 22,007.76
184.33
184.33
162.91 380.75
162.91 380.75
- 162.79 262.79
- 162.79 262.79
$10,796.76 $9,381.43 $22,125.72
_-~~.~
Page 22
~- 6
_..~~Fredericlc County Public Schools
... to ensure d1l students an excellent education
Assistant Superintendent for Administration omdorfa@Frederick.kl2.va.us
TO: William C. Dean, Ph.D.
Superintendent of Scho~oyls~
FROM: AlOrndorff V'''
Assistant Superintendent for Administration
SUBJ: Unfunded Capital Projects and Equipment
DATE: September 2, 2005
Attached is a school capital project/maintenance schedule listing capital projects tlsat were not
funded in the FY2006 budget due to anunder-funded division budget. These projects are not considered
routine maintenance or preventative maintenance. Many of the projects listed would normally be
addressed during a general building renovation; however, due to a delayed construction renovation capital
improvement plan, certain necessary projects are reflected here. One example of this is the current
centrifugal chiller at Robert E. Aylor Middle School. This system was scheduled to be replaced during
the planned renovation of REAMS; however, due to its age and unreliability, this system, along with a
failing cooling tower, needs to be replaced before the spring cooling season begins.
Another example of an unfunded capital maintenance project is the delaminating decorative
exterior on the fire towers, parapet walls, etc. at James Wood high School. Left not repaired, these
delaminated areas will accelerate deterioration and further impact indoor air quality.
It is my recommendation that this schedule of capital maintenance projects be considered for
funding by a portion of the FY2005 Fund Balance. This schedule reflects an estimated additional capital
project need of $1,224,768.
1415 Amherst Street www.f2d®rid:.k12.vz.us 54D-662.3868
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School Capital Project Fund (Maintenance Pian
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storage into 3 gym
resource rooms
$ 194,150 $ sD,DOo
James Wood High Trenspodation
Kitchen Floor Bus Iitt
James Wood High James Wood Middle
Remove old
intercorrJ Bell system Greenhouse
install new one.
$ 35,000 $ 34,000 $ 30,000 $
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Cooling Towar & Stack Compressor / A/C Gym
Heat Exchanger . Condensors
175000 $ 300,000 $ 70,000
$ 274,
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~ ~ ~ 645,01
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Playground
Equipment
$ 54,618
Dowell J Howard
F?oof /VC Dormers
$ .50,000
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$ 1,224,768
$Ot10015
School Capital Project Fund /Maintenance Plan
FY~~07
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School Capital Project Fund /Maintenance Plan
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Frederick County Public Schools
N~ -l1 rnen;
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_~:~ Frederick County Public Schools
._. ~o ensure aif stude~~ts are exce[ient education
fryel~frederick.kl2.va.us
Lisa K. Frye, Director of Finance
TO: School Board Finance Committee Members
School Board Members
THROUGH: William C. Dean, PhD., Superintendent
FROM: Lisa K Frye, Director of Financ ~,~-~~
DATE: September 6, 2005
SUBJECT: FY2006 Budget Adjustment for Additional State Fends
The FY2006 revenue projections were based on 12,044 students - 302 more students and
a 2.6% increase in the membership from fall 2004 to fall 2005. At August 31, 2005, actual
membership was 12,148 students, another 104 more than projected and a 3.5% increase
over last year. The additional 104 students more than projeci~d will result in $608,196 in
additional state funds for the school operating fund.
There are immediate needs and areas of concern in the FY2006 operating budget The
escalation of fuel costs nationwide has a significant impact to all transportation and
building maintenance operations. The increased number of students has placed
additional pressure on the instructional and support programs. Thereforn, it is requested
that the additional state dollars be considered for an increase to the FY2006 school
operating budget and to be used as shown below. Please refer to the attached memos
supporting these requests.
1. $225,000 to the transportation category for increased fuel costs
2. $ 75,000 to the operations & maintenance category for increased heating oil/natural gas costs
3. $308,196 to the following categories for the descnbed instructional and support positions
• $276,000 instruction
• $ 32,196 administration, attendance and health
If approved, this request will require board of supervisor appropriation, as well as
public hearing.
Attachments (Z)
-y~+~.
Frederick County Public Schools
... to ensure ~[( students ~n exce(fent e~ucaticn
Lisa K. Frye, Director of Finance
TO:
THROUGH:
FROM:
DATE:
SUBJECT:
School Board Finance Committee Members
School Baard Members
iryel~frederick.kl2.va. us
William C. Dean, PhD., Superintendent
Lisa K Frye, Director of Finance J~
September 2, 2005 / ~l
Impact of Fuel Prices on the FY2006 School Operating Budget
The embedded charts show the potential deficits in the vehicle fuel and heating services
budgets using the current and possible increased prices.
Annual Vehicle Fuel Costs
$900,000
$aoo,ooo
s~oo,ooo
ssoo,ooo ~aa~ Fva6
ssoo,ooo 556266
5aoo.oao
5300,000 Pmieetlensvu, a~r.a ~ arzvms
pWCwery 10 rnl mbrvtlc
szoo,ooo
sioo,ooo
onu[ fosse IDmv ]D d0 !0
Aw ~ „me my ae om
Annual Heating Costs
Natural C]as and Heating 0Il
5900,000 -
saoo,ooo
s~oo,ooo
ssoo,ooo
------------'------'-"'fiueoa Fm6
Ss00,000 a~,3a
saoo,ooo
5300,000 ,,,. wmp w.wv
azoo.ooo
sioo,ooo FY2D06 Pro'ecfions
OnmG lBiat 'ID L 90 !A
Pfa ne,e m¢ m6 aK euv
Probable deficit : $175,000 to $370,000
Requesting $225,000 -see blue dotted
line - (will allow fora 10 cent increase
over the 8/29/05 price to be
sustained)
Probable deficit: $15,000 to $180,000
Requesting $75,000 see blue dotted
line - (will allow fora 20 cent increase
to be sustained)
"~~ P
~~_
_---, Frederick County Public Schools
_.~~~
... to ensure a[I students an excellent education
Assistant Superintendent for Administration
TO: William C. Dean, Ph.D.
Superintendent of Schools
FROM: AlOrndorff
Assistant Superintendent for Administration
SUBJ: Personnel Request
DATE: September 2, 2005
This memorandum is a request for authorization to forward the following new staffing positions
for FY2006 to the school board personnel committee for consideration to be forwarded to the full school
board for approval subsequent to a supplemental appropriation by the Frederick County Board of
Supervisors. The following new teaching and support personnel positions will provide immediate
assistance in areas where student membership demands have exceeded the ability to maintain an
acceptable level of safety, instructional delivery, personnel management, and assessment/testing
management
Six (6) full-time elementary teachers to be distributed in the following assigned grades and
schools, or as appropriate, based on shifting or increased enrollments at the date of their actual
employment:
.5 FTE -Kindergarten Teacher, Armel Elementary School
.5 FTE -Kindergarten Teacher, Indian Hollow Elementary School
1 FTE -First Grade Teacher, Senseny Road Elementary School
1 FTE -Third Grade Teacher, Armel Elementary School
1 FTE -Fourth Grade Teacher, Indian Hollow Elementary School
1 FTE -Fourth Grade Teacher, Redbud Run Elementary School
1 FTE -Physical Education Teacher, Traveling Elementary Schools
Justification: To reduce the number of overloaded elementary classes
Cost: $214,000 with benefits
Funding Source: Additional state funding for increased student enrollment subject to
appropriation by Frederick County Board of Supervisors -
omdorfa~frederiok.kl2. vz.us
Two (2) full-time equivalent instructional aides to be distributed as follows:
.5 FTE -Kindergarten Aide, Armel Elementary School
.5 FTE -Kindergarten Aide, Indian Hollow Elementary School
1 FTE-Instructional Aide, Armel Elementary School
Justification: To assist instructional staff with student membership overloads
Cost $26,000 with benefits
Funding Source: Additional state funding for increased student enrollment subject to
appropriation by Frederick County Board of Supervisors
1415 Amherst Street
P.O. Box 3546
Wmchest°r, Virginia 12604-2546
wwur.frederickkl2.va.us
544-6"02-3666
fax 540-722-2788
~I y -
Personnel Requests
September 2, 2005
Page 2
One (I) full-time assessment specialist (Effective November 1, 2005) ~
Justification: Assist the Assessment & Program Evaluation Coordinator with NCLB
tracking requirements and testing administration
Cost: $36,000 with benefits
Funding Source: Additional state funding for increased student enrollment subject to
appropriation by Frederick County Board of Supervisors
One (1) ful}-time human resources specialist (Effective November 1, 2005)
Justification: To assist the human resources department in maintaining legal compliance
and process an increased employee volume of human resources services
Cost $32,196 with benefits
Funding Source: Additional state funding for increased student enrollment subject to
appropriation by Frederick County Board of Supervisors
(Total requested in supplemental appropriation of additional state funds for personnel is
$308,196)
One (1) full-time payroll specialist (Effective January 2, 2006)
Justification: To assist payroll with increased workload from NREP and
FCPS employee growth
Cost: $19,300 to $27,325 with benefits
Funding Source: Charged to NREP (approved by NREP Executive Committee)
__ One (1) full-time secretary III, (Effective January 2, 2006)
Justification: To assist finance department with increased workload. This department
does not have a secretary to provide clerical support to the director or the staff.
Cost: $16,650 to $25,730 with benefits
Funding Source: Charged to NREP (approved by NREP Executive Committee)
One (1) part-time special education instructional aide (Effective ASAP)
Justification: To support IEP student requirement
Cost $7,000 with benefits
Funding Source: Federal Title IV-B
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