AUGUSTA COUNTY SCHOOL BOARD BUDGET

Transcription

1 AUGUSTA COUNTY PUBLIC SCHOOLS AUGUSTA COUNTY SCHOOL BOARD BUDGET Approved March 16, Fund 41 Operations Fund 43 School Nutrition Program Fund 44 Capital Improvement Program Fund 47 Head Start Fund 48 Central Shenandoah Valley Governor s School P.O. BOX 960 VERONA, VA 24482

2 Augusta County Public Schools 18 Government Center Lane P. O. Box 960 Verona, VA

3 Table of Contents The Budget Notebook is organized in the following manner Section 1... Introduction & Analysis Section 2... Revenue Budget Detail Section 3... Expenditure Budget Detail: by Object / Function Section 4... Expenditure Budget Detail: by Function / Object / Cost Center Section 5... Expenditures Budget Detail: by Full Account Code Section 6... Other Fund Budgets Fund 43 School Nutrition Program Fund 44 Capital Improvement Program Fund 47 Head Start Fund 48 Shenandoah Valley Governor s School

4 Section 1 Introduction & Analysis 1

5 Augusta County Public Schools School Board 2017 Mr. Timothy R. Quillen, Chairman, South River District Dr. John L. Ocheltree, Jr., Vice-Chairman, Pastures District Mr. David R. Shiflett, Middle River District Mr. Nicholas T. Collins, North River District Vacant, Beverley Manor District Mr. Tim Z. Swortzel, Wayne District Mr. John M. Ward, Riverheads District The School Board is a seven (7) member group, serving concurrent terms, which reorganize each January. The election of the members coincides with the election of members of the Board of Supervisors in each respective district. The School Board generally meets on the first Thursday of each month at 7:00 p.m. Refer to the website for more information: The Augusta County Public Schools Superintendent is Dr. Eric W. Bond. 2

6 Budget Development Overview The state code requires that the School Board present a budget to the governing body on or before April 1. Included with the budget shall be a budget message from the School Board containing a description of the important features of the budget plan, an explanation of all salient changes in estimated receipts and recommended expenditures as compared with the current and preceding year and a summary of the proposed budget showing these comparisons. There are three primary phases in the budget development process: 1) Superintendent s Proposed Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors), and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by the County). The annual budget process begins in September with the development of the various budget request forms to be used by schools, department heads, directors, and assistant superintendents. Budget requests are generally due into the Finance Department in November and December. A proposed budget calendar is presented to the School Board for approval in December. The School Board develops budget priorities and goals in January that guide the budget development. In January and February departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. A public hearing is conducted in February to receive community input. The Superintendent s Proposed Budget is developed and presented to the School Board in February. Following several budget work sessions by the School Board and the Superintendent and administrative staff, the School approves the budget in March; it is then brought before the County Board of Supervisors. The County must approve the appropriation for the school system no later than May 15. 3

7 Budgeting Flowchart Fiscal Year School Budget Requests Submitted to Finance School Requests Categorized into Instructional, Technology, Personnel, Maintenance, Capital, & Other Needs and Distributed to Respective Central Office Administrators (Including the Superintendent) for Evaluation Superintendent & Finance Director Prepares Budget Calendar School Board Sets Budget Goals Public Hearing on the Budget Central Office Administrators Evaluate School Requests for Inclusion in Their Respective Budgets and Submit Program/Departmental Budgets to Finance Administration Projects Anticipated Enrollment for Next Year. Finance Reviews Requests for Proper Coding and Prepares Initial Draft of Budget for Review by Superintendent Superintendent & Central Office Administrators Review Initial Draft of Budget Initial Draft of Budget Presented to the School Board Evaluation of Revenues & Expenses by the Superintendent and Finance Director in an Effort to Balance Second Draft of Budget Presented to the School Board Evaluation of Revenues & Expenses by the Superintendent and Finance Director in an Effort to Balance the Budget Third/Final Draft of Budget Presented to the School Board for Adoption Adopted Budget Presented to the Board of Supervisors 4

8 Key Individuals in Budget Development The School Board adopts budget goals for the upcoming year. Superintendent develops a proposed budget to be presented to the School Board. Director of Finance assists the Superintendent in development of the budget and reviews all budget requests. Director of Personnel reviews personnel/staffing requests. Director of Instruction reviews instruction requests from schools & prepares and reviews all instructional program budgets for submission to Finance. Director of Pupil Services reviews special needs requests from schools & prepares and reviews all Pupil Services related budgets for submission to Finance. Director of Transportation prepares Transportation and Athletic budget requests. Director of Maintenance and Operations reviews maintenance and capital needs requests from schools & prepares departmental request for submission to Finance. Assistant Superintendent of Administration reviews Central Office administrative budget requests. Supervisor of School Nutrition Program prepares and reviews the program s budget for submission to Finance. Director of Shenandoah Valley Head Start prepares and reviews the program s budget for submission to Finance. Supervisor of Shenandoah Valley Governor s School prepares and reviews the program s budget for submission to Finance. Principals submit specific school budget requests relative to identifying needs for staffing, material and supplies, technology, building maintenance and security, and capital improvements. 5

9 Budget Calendar September November 2016 November 8, 2016 November 15, 2016 November 21, 2016 December 15, 2016 Budget Requests for Schools Available Online Budget Requests for Central Office Administrators Online Budget Requests From Schools Due School Requests Assimilated and Distributed to Central Office Staff for Evaluation Central Office Administrators Budget Requests Due January 19, 2016 School Board Sets Budget Goals for January February, 2017 February 2, 2017 February 16, 2017 March 2, 2017 March 16, 2017 March 27, 2017 April May, 2017 Central Office Budgets Reviewed by Superintendent and Administration Public Hearing on Budget Initial Budget Presentation to the School Board Second Budget Presentation to the School Board with Revisions Third Budget Presentation to the School Board / Budget Adoption Presentation to the Board of Supervisors Departmental and Program Budgets Communicated with Administrators 6

10 BUDGET GOALS To prepare a budget that is responsive to the current economic conditions and the corresponding available revenues from the local, state and federal governments. During the budget development process, the Augusta County School Board will seek to: Maintain current instructional programming with consideration given to improve opportunities for at risk students and instructional programs centered on STEM, authentic assessments, and 21 st Century skills; Continue the school division s conversion to a digital platform in Pre-K 12 classrooms; Implement the fifth year of the six-year salary improvement plan while maintaining benefits for employees; Continue to address school maintenance priority one needs; Continue to address school bus replacements. 7

11 AUGUSTA COUNTY SCHOOL BOARD BUDGET This document contains the budgets for School Board Operations, School Nutrition Program, School Capital Improvement Program, Shenandoah Valley Head Start, and the Shenandoah Valley Governor s School. Relative to the School Board Operational Budget, revenues and expenditures for fiscal year 2018 (FY18) are budgeted to be $103,634,345, an increase of $1,922,748, or 1.9%, from the revised FY17 operational budget as shown in Table 1. OPERATIONS BUDGET SUMMARY COMPARISON Fund 41 - Operational Budget Actual Budget Original Budget Revised Budget Approved Budget Variance % Chg Table 1 Revenues $ 98,222,673 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922, % Expenditures $ 97,679,456 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922, % Balance $ 543,217 $ - $ - $ - $ - This budget aims to strike a balance between available resources and support of important division programs with a focus on students, a quality workforce, and the goals established by the School Board. Revenues The adopted budget reflects an increase of $1,436,743 in State revenues for FY18 see pages The increase is mainly attributable to an increase in the Supplemental Lottery appropriation of $1,410,323 and the funding of the state s share of a 2% salary increase for Standards of Quality funded positions for one-half a year at $266,616. Sales Tax Receipts are projected at $11,897,797, or an increase of 1.7% from the projected revenue in the revised FY17 budget. The FY18 state funding is based upon an average daily membership (ADM) of 9,838. The revised FY17 budget was built upon an ADM of 9,977. Federal revenues are budgeted to decrease from the revised level of $4,664,107 to $4,488,686, or by $175,421, -3.8%. Federal Land Use, Infant and Toddler Connection of 8

12 Augusta/Highland, Title III, and Vocational Funding (Carl Perkins Act) remain unchanged. Title I, Title VIB Special Education, and Title VIB Pre-School have been adjusted to reflect the reimbursement of expenditures associated with personnel, materials, purchased services, and other costs. Title II Part-A funding is based upon an appropriation equal to FY17. County appropriations are budgeted to increase by $731,075 to a level of $40,932,841, or a 1.8% increase. Other Local Funds are projected to decrease $69,649; from $1,885,282 in the revised FY17 budget to $1,815,633. Tuition Day School (special permissions) has been reduced due to the loss of VSDB students attending Valley Career & Technical Center. The Tuition Adult and Sale of Supplies revenues are budgeted to decrease due to a projected decrease at Valley Career & Technical Center. Augusta County Schools is the fiscal agent for VCTC, thus, revenues generated by the Center flow through the school division s accounts as both a source of revenue and an expenditure when the funds are returned to VCTC. E-Rate reimbursements are projected to decrease based upon projected Internet line leasing costs and equipment and infrastructure costs. Other Payments is budgeted to decrease based upon the projected transfer of funds from the Infant & Toddler escrow account and Medicaid reimbursements. In total, projected revenues for fiscal year are $103,634,345; an increase of $1,922,748, or 1.9% from fiscal year Expenditures There are several significant cost factors impacting the fiscal year 2018 budget. An average 2.0% salary increase for employees as well as a 2.0% increase in advanced degree supplements and instructional and coaching supplements equates to approximately $1.4 million. The salary increase is less than the amount initially budgeted for that would allow the division to remain on track in implementing the six-year salary improvement plan as FY18 will be the fifth year of the plan. Bus Driver s will receive an average 5.2% salary increase in an effort to retain and attract employees. The budget has 23.5 less full-time equivalent positions in large part due to the closing of two elementary schools Beverley Manor and Verona. The total FTE positions in the FY18 budget is 1, The budget reflects a projected mid-year rate increase of 6.1% in health insurance premiums. The school division will continue to pay 100% of the employees premium and subsidize 50% of the spouse and dependent premiums. The increase in cost is $1,388,934 based upon the budgeted staffing model. In addition, the expenditure budget includes increased contribution percentages for the Virginia Retirement System as the rate has increased from 14.66% to 16.32% of salaries for the professional classification of employees; resulting in an increased cost of $795,505. The operating budget maintains funding for the Technology Hardware depreciation account at $280,000. The Maintenance Infrastructure account and the School Bus Infrastructure 9

13 account will be funded through the Capital budget (Fund 44) at $210,400 and $258,910, respectively. Other Fund Budgets The following fund budgets are found in section 5. Fund 43 School Nutrition Program - Revenues for are based upon projected meal participation with meal pricing remaining unchanged and in line with the Federal Government guidelines for pricing. Expenditures reflect an average 2.0% salary increase for employees. The health insurance premiums are paid 100% by the program for those workers who are on the base pay scale. New hires since 2013 are placed on a higher pay scale but are not eligible for the health insurance premium to be paid by the program. The School Nutrition Program budget for FY17 is balanced at $4,353,292. Fund 44 Capital Improvement Program - The CIP budget incorporates components of the School Board s approved 10-Year Capital Improvement Plan which includes the funding (bond proceeds) and expenditures related to the construction/completion of a new Riverheads Elementary School, a new Hugh K. Cassell Elementary School, and a classroom expansion at Wilson Middle School. The projected cost of these three projects over three fiscal years is $45.5 million (FY16 FY18). In addition, $258,910 is budgeted for school bus replacements and $210,400 is budgeted for Priority I maintenance infrastructure projects. Fund 47 Head Start - The budget has been developed by the Head Start Director with input from the Finance department relative to the variables that impact employee compensation. The FY18 budget reflects an average 2.0% salary increase for employees as well as the projected health insurance rate increase of 6.1%. The budgets reflect grant funding levels and expenditures as reviewed and approved by the Head Start Policy Council. The Early Head Start budget is presented separately from the Head Start budget. In the Shenandoah Valley Head Start and Early Head Start CCP Operating Funds will include $ 2,108,226 and $ 625,800, respectively. These grant funds are to serve 254 Head Start children and 32 Early Head Start children who meet federal poverty criteria for enrollment in the program. The activities provided include providing classroom instruction, administration, health services, family and child support services, staff development and parent training, acquisition of program technical assistance, and operational and maintenance services. Financial activities include meeting personnel, fringe, contractual, travel, supplies, and equipment and training costs associated with maintaining a regional comprehensive preschool program operating a birth to five continuum that meets the Office of Head Start performance standards. Fund 48 Shenandoah Valley Governor's School - The budget has been developed by the Governor's School Supervisor with input from the Finance department relative to the variables that impact employee compensation. The FY18 budget reflects an average 2.0% salary increase for employees as well as a 6.1% rate increase in health insurance premiums. The FY18 budget is balanced at $1,594,867. Budgeted student 10

14 enrollment is 225 total (143 Augusta County students). The SVGS Steering Committee has reviewed the proposed budget. Table 2 summarizes the revenues, transfers, and expenditures for all School Board funds. School Board Operations (Fund 41) Augusta County School Board Budget Summary School Nutrition Program (Fund 43) Capital Improvement Program (Fund 44) Head Start (Fund 47) Early Head Start (Fund 47) Governor's School (Fund 48) Beginning Fund Balance $ - $ 1,801,194 $ 3,778,985 $ (16) $ - $ 302,739 Revenues $ 103,634,345 $ 4,353,292 $ 484,731 $ 2,108,242 $ 625,800 $ 1,594,867 Transfers $ - $ - $ - $ - $ - $ - Total Revenues & Trfs $ 103,634,345 $ 4,353,292 $ 484,731 $ 2,108,242 $ 625,800 $ 1,594,867 Expenditures $ 103,634,345 $ 4,353,292 $ 4,152,918 $ 2,108,242 $ 625,800 $ 1,594,867 Ending Fund Balance $ - $ 1,801,194 $ 110,798 $ (16) $ - $ 302,739 Table 2 11

15 Average Daily Membership as Reported to DOE in March School Year March ADM , March ADM , , ,716 10, , , , , , , , , ,515 10,456 10,405 10,414 10,325 10,162 10,106 9,972 9, , , , , , , , Projected , Projected 9,

16 LOCAL Virginia Department of Education Projected FY 2017 and FY 2018 Payments Based on the Amendments Adopted by the 2017 General Assembly to the Governor's Amended Biennial Budget As Introduced (HB 1500/SB 900) Standards of Quality (SOQ), Incentive, Categorical, and Lottery-Funded Programs in Direct Aid to Public Education As of February 25, 2017 NUM DIVISION ACPS Approved Budget FY17 ACPS Revised Budget FY17 ACPS Approved Budget FY 2018 Variance 008 AUGUSTA 9, , , (139.00) C.I C.I C.I. Variance Standards of Quality Programs: Basic Aid 28,724,973 28,919,527 28,342,377 (577,150) Sales Tax 4 11,897,797 11,693,942 11,897, ,855 Textbooks 5 118, , , ,575 Vocational Education 1,015,167 1,016,900 1,002,732 (14,167) Gifted Education 310, , ,568 (4,331) Special Education 1,008,701 1,010, ,345 (14,077) Prevention, Intervention, & Remediation 898, , ,769 (12,543) VRS Retirement (Includes RHCC) 6 3,349,405 3,355,121 3,678, ,692 Social Security 1,622,974 1,625,744 1,603,094 (22,650) Group Life 109, , ,576 (1,534) English as a Second Language 12 99,923 Funded in Lottery 90,620 90,620 Remedial Summer School 7, 9 62,014 69,278 81,638 12,360 Incentive Programs: Compensation Supplement 13 (State's share of 2% salary increase effective Feb for SOQ funded positions) Subtotal - SOQ Accounts 3 49,218,094 49,124,828 49,697, , , , ,616 At-Risk (Split funded - See Lottery section below) , ,177 Technology - VPSA , , ,000 (52,000) Categorical Programs: Subtotal - Incentive Accounts 3 985, ,000 1,225, ,793 Special Education - Homebound 7, 8 16,564 15,309 15, Lottery-Funded Programs Subtotal - Categorical Accounts 3 16,564 15,309 15, Foster Care 7 128, , ,960 10,218 At-Risk (Split funded - See Incentive section above) 574, , ,842 (448,142) Virginia Preschool Initiative , , ,169 (3,976) Early Reading Intervention 137, , ,863 (2,120) Mentor Teacher Program 5,873 7,161 7,161 - K-3 Primary Class Size Reduction 1,077,089 1,071,763 1,071,497 (266) SOL Algebra Readiness 108, , ,301 (3,800) ISAEP 15,717 16,773 15,717 (1,056) Special Education-Regional Tuition 7, 8 874, , ,918 9,889 Career and Technical Education 7, 8 298, , ,590 - English as a Second Language 12-86,908 - (86,908) Supplemental Lottery Per Pupil Allocation , ,435 1,750,758 1,410,323 Textbooks 6 (See SOQ Programs above) Composite Index 591, ,481 - (598,481) Subtotal - Lottery-Funded Programs 3 4,799,208 5,018,095 5,303, ,681 V. Other State Funds National Board Certification 5,000 5,000 5,000 - Infant & Toddler Connection of the Valley Grant 100, , ,058 - Project Graduation Grant 15 28,904 24,030 10,752 (13,278) Project Graduation Grant Summer 17, Industry Certification 20,627 12,714 12,714 - Security Equipment Grant - 64,408 - (64,408) Career Switcher Mentoring Grant Subtotal - Other State Funds 172, , ,524 (77,686) Total State & Local Funds $55,191,797 $54,960,442 $56,397,186 $1,436,744 13

17 Virginia Department of Education Projected FY 2017 and FY 2018 Payments Based on the Amendments Adopted by the 2017 General Assembly to the Governor's Amended Biennial Budget As Introduced (HB 1500/SB 900) Standards of Quality (SOQ), Incentive, Categorical, and Lottery-Funded Programs in Direct Aid to Public Education As of February 25, 2017 NUM DIVISION ACPS Approved Budget FY17 ACPS Revised Budget FY17 ACPS Approved Budget FY 2018 Variance 008 AUGUSTA 9, , , (139.00) 1 "N/A" = no local match required for this program. Composite Index C.I C.I C.I. Variance ADM values show are based on local projections of March 31 ADM for FY Columns may not add due to rounding. 4 Projected revenue estimate. Semi-monthly payments will be based on actual sales tax receipts. Pursuant to the Appropriation Act, the Basic Aid state payment calculation is based on the appropriated sales tax distribution and is not adjusted for actual sales tax revenues received. 5 The amendments adopted by the General Assembly to the Governor's amended budget assign a portion of funding for Textbooks to the Lottery Service Area. Required Local Effort for Textbooks is based on the combined payments in the SOQ and Lottery Service Areas. 6 VRS Retirement includes payments for the Retiree Health Care Credit (RHCC). Please see the Budget Variables tab for the funded RHCC rate. 7 Projected state payment. Final payments will be based on actual expenditures, up to the projected state payment, subject to the availability of funds. 8 Includes state funding for regional vocational, special, and alternative education programs and Academic Year Governor's Schools. 9 Payments for Remedial Summer School re based on actual FY 2017 enrollment and projected FY 2018 enrollment used in the amendments adopated by the General Assembly to the Governor's amended budget. 10 Payments for the VPSA Technology Grants are made from bond proceeds on a reimbursement basis and may begin following each bond issuance. These payments include funding for the school division and the regional programs for which the division serves as the fiscal agent. 11 Payments for the Virginia Preschool Initiative are based on actual FY 2017 enrollment and projected FY 2018 enrollment used in the amendments adopted by the general Assembly to the Governor's amended budget. 12 Funded in Lottery in FY 2017 and SOQ in FY Payments for English as a Second Language are based on actual FY 2017 enrollment and projected FY 2018 enrollment. 13 The amendments adopted by the General Assembly calculate the state share of Compensation Supplement funds based on a 2% salary increase effective February 15, 2018, for funded SOQ instructional and support positions and for Academic-Year Governor's Schools. 14 The General Assembly's adopted budget provides $7.3 million in FY 2017 to eligible small school divisions that have a 5% or more decline in their ADM from 2011 to There is no local match required for this initiative. 15 The Governor's amended budget, as amended by the General Assembly, assigns a distribution formula to Project Graduation funding beginning in FY 2017 (see Supts. Memo ). 16 The available funds are used to calculate a lottery per pupil amount, distributed based on the state share of the per pupil amount using the division's ADM and composite index used in the amendments adopted by the General Assembly to the Governor's amended budget. No local match required. = SOQ accounts requiring a local match for purpose of meeting Required Local Effort. BOLD = Account funding based on ADM; any changes in ADM values will result in a change in the state payment amount. 14

18 AUGUSTA COUNTY APPROPRIATION HISTORY (Operations Budget) Fiscal Year Appropriation Change from Previous Fiscal Year $ 40,932,841 $ 731, $ 40,201,766 $ 822, $ 39,379,219 $ 833, $ 38,545,282 $ 2,387, $ 36,158,049 $ 1,872, $ 34,285,816 $ 2,420, $ 31,865,816 $ 267, $ 31,598,808 $ (240,447) $ 31,839,255 $ (1,715,029) $ 33,554,284 $ 513, $ 33,040,724 $ 1,863, $ 31,177,049 $ 2,312, $ 28,864,695 $ 1,426, $ 27,437,781 $ (65,468) $ 27,503,249 $ 824, $ 26,678,367 15

19 Operating Revenue by Source (Fund 41) Source Actual Budget Original Budget Revised Budget Proposed Budget Variance % Chg State $ 53,670,517 $ 55,191,797 $ 54,960,442 $ 56,397,185 $ 1,436, % Federal $ 3,888,858 $ 4,603,963 $ 4,664,107 $ 4,488,686 $ (175,421) -3.8% Other Local Funds $ 1,284,079 $ 1,776,654 $ 1,885,282 $ 1,815,633 $ (69,649) -3.7% County Appropriation $ 39,379,219 $ 40,201,766 $ 40,201,766 $ 40,932,841 $ 731, % Total $ 98,222,673 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922, % Revenues: FY Budget State Federal Other Local Funds County Appropriation 39.5% State 54.4% County Appropriation Other Local Funds 1.8% Federal 4.3% #REF! #REF! #REF! #REF! Revenues: FY Revised State Federal Other Local Funds County Appropriation County Appropriation 39.5% State 54.0% Other Local Funds 1.9% Federal 4.6% 16

20 120.0% Funding Source as a Percent of Total Budget (Original Budgets) 100.0% 1.0% 1.6% 1.7% 1.8% 1.8% 1.8% 1.7% 1.7% 1.8% 80.0% 31.6% 35.0% 35.9% 37.4% 38.5% 39.3% 39.4% 39.5% 39.5% Other Debt Serv. Insur. Trust County 60.0% 9.4% 7.1% 5.8% 5.4% 4.9% 4.4% 4.3% 4.5% 4.3% Federal State 40.0% 57.7% 55.2% 56.7% 55.4% 54.8% 54.5% 54.6% 54.2% 54.4% 20.0% 0.0%

21 Operating Expenditures by State Function Categories Area Function Description Actual Budget Original Budget Revised Budget Approved Budget Increase / (Decrease) % Chg 1100 Classroom Instruction $ 63,786,401 $ 65,807,832 $ 66,152,051 $ 67,741,378 $ 1,589, % 1210 Guidance Services $ 2,715,191 $ 2,889,937 $ 2,891,688 $ 2,991,769 $ 100, % 1220 Visiting Teacher Services $ 516,821 $ 546,775 $ 544,385 $ 571,337 $ 26, % Instruction 1230 Homebound Instruction $ 30,839 $ 38,472 $ 38,472 $ 44,060 $ 5, % 1310 Improvement of Instruction $ 1,672,314 $ 1,766,263 $ 1,860,875 $ 1,902,688 $ 41, % 1320 Media Services $ 1,904,193 $ 1,983,773 $ 1,953,027 $ 2,012,750 $ 59, % 1380 Technology $ 2,805,353 $ 3,247,894 $ 3,219,410 $ 3,049,572 $ (169,838) -5.3% 1410 Office of the Principal $ 6,235,923 $ 6,607,354 $ 6,547,035 $ 6,527,414 $ (19,621) -0.3% TOTAL INSTRUCTION $ 79,667,035 $ 82,888,300 $ 83,206,943 $ 84,840,968 $ 1,634, % 2110 Board Services $ 236,630 $ 211,692 $ 234,818 $ 240,032 $ 5, % Administration 2120 Executive Administration Services $ 645,951 $ 591,691 $ 648,514 $ 674,803 $ 26, % 2140 Personnel Services $ 294,481 $ 311,684 $ 324,094 $ 336,225 $ 12, % 2160 Fiscal Services $ 555,432 $ 579,945 $ 615,255 $ 617,556 $ 2, % 2190 Student Information Systems $ 363,902 $ 481,081 $ 501,453 $ 504,067 $ 2, % TOTAL ADMINISTRATION $ 2,096,396 $ 2,176,093 $ 2,324,134 $ 2,372,683 $ 48, % Attendance & Health 2220 Health Services $ 934,902 $ 1,054,402 $ 1,079,150 $ 1,038,276 $ (40,874) -3.8% 2230 Psychological Services $ 429,915 $ 422,097 $ 459,238 $ 436,516 $ (22,722) -4.9% 2240 Speech & Audiological Services $ 9,595 $ 21,900 $ 10,700 $ 15,500 $ 4, % TOTAL ATTENDANCE & HEALTH $ 1,374,412 $ 1,498,399 $ 1,549,088 $ 1,490,292 $ (58,796) -3.8% 3100 Transportation Management $ 389,748 $ 369,335 $ 461,398 $ 384,690 $ (76,708) -16.6% Pupil Transportation Serv Vehicle Operation Services $ 4,089,885 $ 4,168,378 $ 4,204,992 $ 4,372,805 $ 167, % 3400 Vehicle Maintenance Services $ 947,344 $ 974,849 $ 1,022,712 $ 997,349 $ (25,363) -2.5% 3500 School Bus Purchases $ 348,910 $ 258,910 $ - $ - $ - N/A TOTAL PUPIL TRANSPORTATION SERV. $ 5,775,887 $ 5,771,472 $ 5,689,102 $ 5,754,844 $ 65, % 4100 Operations/Maintenance Mgmt. $ 438,871 $ 356,519 $ 375,837 $ 385,673 $ 9, % 4200 Building Services $ 7,530,919 $ 8,667,565 $ 8,065,427 $ 8,364,970 $ 299, % Operations & Maintenance 4300 Grounds Services $ 180,946 $ 53,601 $ 53,601 $ 54,291 $ % 4400 Equipment Services $ 267,638 $ 231,878 $ 238,992 $ 226,194 $ (12,798) -5.4% 4500 Vehicle Services $ 190,097 $ 130,353 $ 142,567 $ 144,430 $ 1, % 4600 Security Services $ 157,255 $ - $ 65,906 $ - $ (65,906) % TOTAL OPERATIONS & MAINTENANCE TOTAL EXPENDITURES $ 8,765,726 $ 9,439,916 $ 8,942,330 $ 9,175,558 $ 233, % $ 97,679,456 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922, % 18

22 EXPENDITURES BY FUNCTION 5.55% 8.85% Expenditures by Function FY Instruction 1.44% Administration 2.29% 81.87% Attendance & Health Pupil Transportation Operations & Maintenance Expenditures by Function Revised FY % 1.52% 2.29% 8.79% 81.81% Instruction Administration Attendance & Health Pupil Transportation Operations & Maintenance 19

23 EXPENDITURES by MAJOR CATEGORY Revised Approved Budget Budget Variance Salaries $ 61,109,122 $ 60,431,310 $ (677,812) Fringe Benefits * $ 24,362,819 $ 26,162,095 $ 1,799,276 Other Expenses $ 16,239,656 $ 17,040,940 $ 801,284 TOTAL $ 101,711,597 $ 103,634,345 $ 1,922,748 * Fringe benefits include FICA, VRS, Hospitalization Insurance, Group Life Insurance, Unemployment Insurance, Workers Compensation, Tuition Reimbursement, and the payout of unused benefits Expenditures by Major Category 19.59% 22.73% 57.69% Salaries Fringes Other Exp Expenditures by Major Category 23.95% 15.97% 60.08% Salaries Fringes Other Exp 20

24 EXPENDITURES by MAJOR CATEGORY - ADDITIONAL DETAIL Category Description Revised Budget Approved Budget Variance % Chg. Salaries Benefits Contracted positions plus supplements, stipends, part-time, and substitutes FICA, VRS, hospitalization, and life insurance for contracted positions plus FICA related to stipends, substitutes, part-time employees, unemployment insurance, workers' comp, tuition reimbursement, payout of other unused benefits $ 61,109,122 $ 60,431,310 $ (677,812) -1.1% $ 24,362,819 $ 26,162,095 $ 1,799, % Purchased Services Professional services for occupational therapy, physical therapy, speech, vision & health services, maintenance services, contracted custodial services, printing, advertising, and tuition to other divisions in state. $ 2,479,335 $ 2,359,301 $ (120,034) -4.8% Other Charges Materials & Supplies Payments to Joint Operations Internet connections, telephones, postage, utilities, travel, insurances, photocopier leasing, conferences, memberships Instructional and office materials and supplies, custodial supplies, repair & maintenance supplies, textbooks, software, technology hardware & infrastructure Regional program support (SVRP, VCTC tuition / flow-through funds, & Governor's School) $ 5,031,129 $ 5,593,933 $ 562, % $ 4,843,538 $ 4,389,555 $ (453,983) -9.4% $ 3,885,654 $ 4,698,151 $ 812, % Capital Outlay Capital Outlay $ - $ - $ - N/A Total $ 101,711,597 $ 103,634,345 $ 1,922, % Expenditures by Category Materials & Supplies 4.24% Other Charges 5.40% Purchased Services 2.28% Payments to Joint Operations 4.53% Capital Outlay 0.00% Salaries Benefits Purchased Services Other Charges Benefits 25.24% Salaries 58.31% Materials & Supplies Payments to Joint Operations Capital Outlay Expenditures by Category Salaries Materials & Supplies 4.76% Payments to Joint Operations 3.82% Capital Outlay 0.00% Benefits Other Charges 4.95% Purchased Services Purchased Services 2.44% Other Charges Benefits 23.95% Salaries 60.08% Materials & Supplies Payments to Joint Operations Capital Outlay 21

25 EXPENDITURE ANALYSIS BY OBJECT CODE OBJECT CODE DESCRIPTION ACTUAL FY 2016 REVISED FY 2017 APPROVED FY 2018 CHG % SALARIES BOARD MEM, SUPER., ASST. SUPERINTENDENTS $ 317,047 $ 315,485 $ 321,374 $ 5, % 1121 TEACHERS $ 36,809,567 $ 37,898,590 $ 37,346,661 $ (551,929) -1.5% 1122 LIBRARIANS $ 1,070,772 $ 1,075,641 $ 1,082,413 $ 6, % 1123 COUNSELORS $ 1,743,148 $ 1,801,134 $ 1,820,495 $ 19, % 1124 ITRTs / SUPERVISORS $ 1,043,979 $ 1,109,326 $ 1,114,678 $ 5, % 1126 PRINCIPALS $ 1,689,452 $ 1,689,221 $ 1,575,393 $ (113,828) -6.7% 1127 ASSISTANT PRINCIPALS $ 1,431,734 $ 1,531,549 $ 1,562,182 $ 30, % 1128 VOC EXTENDED CONTRACTS $ 249,999 $ 204,606 $ 204,606 $ - 0.0% 1130 OTHER PROFESSIONALS $ 1,496,030 $ 1,502,445 $ 1,491,178 $ (11,267) -0.7% 1131 SCHOOL NURSES $ 491,913 $ 489,874 $ 438,040 $ (51,834) -10.6% 1134 VISITING TEACHERS $ 257,905 $ 264,878 $ 270,175 $ 5, % 1137 ACCOUNTANT $ 207,339 $ 246,558 $ 243,234 $ (3,324) -1.3% 1140 TECHNICAL $ 936,097 $ 1,102,117 $ 1,070,759 $ (31,358) -2.8% 1150 OFFICE CLERICAL $ 1,994,158 $ 2,081,933 $ 2,057,660 $ (24,273) -1.2% 1151 INSTRUCTIONAL AIDES $ 2,208,235 $ 2,378,189 $ 2,375,275 $ (2,914) -0.1% 1152 COMPUTER OPERATOR $ 189,394 $ 195,077 $ 198,978 $ 3, % 1160 TRADES $ 884,273 $ 902,454 $ 856,356 $ (46,098) -5.1% 1165 MECHANICS $ 359,335 $ 362,915 $ 347,751 $ (15,164) -4.2% 1170 BUS DRIVERS & SUPPLEMENTAL RUN $ 2,079,282 $ 2,118,572 $ 2,198,424 $ 79, % 1171 BUS DRIVERS - SUBSTITUTE $ 478,970 $ 489,951 $ 489,951 $ - 0.0% 1173 BUS DRIVERS - ACTIVITIES $ 109,812 $ 111,000 $ 111,000 $ - 0.0% 1191 CUSTODIANS $ 1,517,568 $ 1,524,822 $ 1,532,664 $ 7, % SALARIES TOTAL $ 57,566,009 $ 59,396,337 $ 58,709,247 $ (687,090) -1.2% 1460 MAINTENANCE PART-TIME $ 8,693 $ 9,000 $ 9,000 $ - 0.0% 1491 CUSTODIANS PART-TIME $ 57,485 $ 57,000 $ 57,000 $ - 0.0% PART-TIME SALARIES TOTAL $ 66,178 $ 66,000 $ 66,000 $ - 0.0% 1520 SUBSTITUTE TEACHERS $ 553,563 $ 622,690 $ 615,540 $ (7,150) -1.1% 1551 SUBSTITUTE AIDES $ 78,111 $ 85,800 $ 85,800 $ - 0.0% SUBSTITUTES TOTAL $ 631,674 $ 708,490 $ 701,340 $ (7,150) -1.0% 1621 TEACHER/COACHES SUPPLEMENT $ 761,725 $ 911,873 $ 928,301 $ 16, % 1627 ASST PRINCIPAL SUPPLEMENT $ 5,383 $ 3,960 $ 3,960 $ - 0.0% 1628 ATHLETIC ASST SUPPLEMENT $ 16,956 $ 17,462 $ 17,462 $ - 0.0% 1650 NATL BOARD CERT TEACHER INCENT $ 5,000 $ 5,000 $ 5,000 $ - 0.0% SUPPLEMENTS TOTAL $ 789,064 $ 938,295 $ 954,723 $ 16, % SALARIES TOTAL $ 59,052,925 $ 61,109,122 $ 60,431,310 $ (677,812) -1.1% BENEFITS 2100 SOCIAL SECURITY $ 4,404,726 $ 4,588,513 $ 4,530,207 $ (58,306) -1.3% 2210 VA RETIREMENT SYSTEM $ 6,821,338 $ 7,031,119 $ 7,703,800 $ 672, % 2220 VA RETIREMENT SYS HYBRID PLAN $ 657,116 $ 1,110,943 $ 1,233,767 $ 122, % VA RETIREMENT SYSTEM TOTAL $ 7,478,454 $ 8,142,062 $ 8,937,567 $ 795, % 2300 HOSPITALIZATION INSURANCE $ 8,294,645 $ 9,368,612 $ 10,757,546 $ 1,388, % 2400 GROUP LIFE INSURANCE $ 645,247 $ 736,993 $ 729,369 $ (7,624) -1.0% 2510 VRS DISABILITY HYBRID $ 15,445 $ 26,222 $ 26,392 $ % 2600 UNEMPLOYMENT INSURANCE $ 1,530 $ 3,500 $ 3,500 $ - 0.0% 2700 WORKER COMPENSATION $ 280,272 $ 262,106 $ 268,660 $ 6, % 2750 RHCC $ 546,689 $ 593,563 $ 651,381 $ 57, % 2800 OTHER BENEFITS $ 368,956 $ 641,248 $ 257,473 $ (383,775) -59.8% BENEFITS TOTAL $ 22,035,964 $ 24,362,819 $ 26,162,095 $ 1,799, % PURCHASED SERVICES 3100 PROFESSIONAL SERVICES $ 619,457 $ 829,943 $ 804,807 $ (25,136) -3.0% 3102 EVALUATION SERVICES $ 2,902 $ 3,600 $ 3,600 $ - 0.0% 3103 OCCUPATIONAL THERAPY SERVICES $ 2,186 $ 3,550 $ 3,550 $ - 0.0% 3104 PHYSICAL THERAPY SERVICES $ 154 $ 7,700 $ 7,700 $ - 0.0% 3105 SPEECH & LANGUAGE SERVICES $ 19,141 $ 36,831 $ 36,900 $ % 3106 VISION SERVICES $ 90 $ 1,000 $ 1,000 $ - 0.0% 3110 HEALTH SERVICES $ 7,590 $ 8,000 $ 8,000 $ - 0.0% PROFESSIONAL SERVICES TOTAL $ 651,520 $ 890,624 $ 865,557 $ (25,067) -2.8% 22

26 EXPENDITURE ANALYSIS BY OBJECT CODE OBJECT CODE DESCRIPTION ACTUAL FY 2016 REVISED FY 2017 APPROVED FY 2018 CHG % 3200 PURCHASED SERVICES OTHER DIV- SPEECH $ 58,440 $ 85,000 $ 85,000 $ - 0.0% 3300 MAINTENANCE SERVICE $ 626,315 $ 657,652 $ 540,974 $ (116,678) -17.7% 3391 CONTRACTED CUSTODIAL SERVICES $ 87,398 $ 112,875 $ 90,000 $ (22,875) -20.3% MAINTENANCE SERVICE TOTAL $ 713,713 $ 770,527 $ 630,974 $ (139,553) -18.1% 3410 TRANSPORTATION - PRIVATE CARRIER $ - $ - $ - $ - 0.0% 3420 TRANSPORTATION BY PARENT $ 10,515 $ 10,000 $ 10, TRANSPORTATION BY CONTRACT $ 5,200 $ 14,580 $ 14,580 $ - 0.0% 3500 PRINTING & BINDING $ 7,910 $ 9,450 $ 8,300 $ (1,150) -12.2% 3600 ADVERTISING $ 837 $ 475 $ 950 $ % 3700 LAUNDRY & DRY CLEANING $ 28,793 $ 14,320 $ 7,600 $ (6,720) -46.9% 3800 SERVICE-OTHER GOVT ENTITY $ 483,276 $ 482,341 $ 497,188 $ 14, % 3810 TUITION OTH DIV IN-STATE $ 185,110 $ 202,018 $ 239,152 $ 37, % 3830 TUITION - PRIVATE SCHOOL $ 19,520 $ - $ - $ - 0.0% SERVICE-OTHER GOVT ENTITY TOTAL $ 687,906 $ 684,359 $ 736,340 $ 51, % PURCHASED SERVICES TOTAL $ 2,164,834 $ 2,479,335 $ 2,359,301 $ (120,034) -4.8% OTHER CHARGES 4500 INTERNAL SERVICES $ - $ - $ - $ - 0.0% 5001 COMMUNICATIONS/INTERNET LINES $ 582,822 $ 665,000 $ 665,000 $ - 0.0% 5004 PARENT ADVISORY $ - $ 1,000 $ 1,000 $ - 0.0% 5008 RELOCATION EXPENSES $ 923 $ - $ - $ - 0.0% TOTAL $ 583,745 $ 666,000 $ 666,000 $ - 0.0% 5101 ELECTRICAL SERVICES $ 2,072,350 $ 2,335,760 $ 2,305,760 $ (30,000) -1.3% 5102 HEATING SERVICES $ 402,524 $ 314,696 $ 884,732 $ 570, % 5103 WATER & SEWER SERVICES $ 398,205 $ 491,489 $ 501,980 $ 10, % UTILITIES TOTAL $ 2,873,079 $ 3,141,945 $ 3,692,472 $ 550, % 5201 POSTAL SERVICES $ 10,797 $ 10,500 $ 10,500 $ - 0.0% 5202 DELIVERY SERVICES $ 461 $ 1,000 $ 1,000 $ - 0.0% 5203 TELECOMMUNICATIONS $ 132,537 $ 126,250 $ 126,300 $ % COMMUNICATIONS TOTAL $ 143,795 $ 137,750 $ 137,800 $ % 5300 INSURANCE $ 281,981 $ 294,718 $ 309,455 $ 14, % 5400 LEASES AND RENTALS $ 508,891 $ 493,650 $ 486,249 $ (7,401) -1.5% 5410 LEASE/RENTAL - EQUIPMENT $ 3,041 $ 3,200 $ 3,200 $ - 0.0% LEASES AND RENTALS TOTAL $ 511,932 $ 496,850 $ 489,449 $ (7,401) -1.5% 5501 TRAVEL - MILEAGE $ 51,531 $ 53,898 $ 51,339 $ (2,559) -4.7% 5504 CONFERENCE/EDUC/INSERVICE $ 114,642 $ 191,951 $ 199,255 $ 7, % TRAVEL/CONFERENCE TOTAL $ 166,173 $ 245,849 $ 250,594 $ 4, % 5600 CONTRIBUTIONS $ 1,000 $ - $ - $ - 0.0% 5801 DUES & ASSOC. MEMBERSHIPS $ 44,284 $ 48,017 $ 48,163 $ % OTHER CHARGES TOTAL $ 4,605,989 $ 5,031,129 $ 5,593,933 $ 562, % 23

27 EXPENDITURE ANALYSIS BY OBJECT CODE OBJECT CODE ACTUAL FY 2016 REVISED FY 2017 APPROVED FY 2018 CHG % DESCRIPTION MATERIALS & SUPPLIES 6001 OFFICE SUPPLIES $ 36,957 $ 39,350 $ 37,750 $ (1,600) -4.1% 6002 FOOD SUPPLIES $ - $ - $ 450 $ % 6004 MEDICAL/MED LAB SUPPLIES $ 14,600 $ 12,650 $ 16,600 $ 3, % 6005 LNDRY,HSEKEEP,JANITOR SUP $ 191,715 $ 243,884 $ 193,884 $ (50,000) -20.5% 6007 REPAIR & MAINT SUPPLIES $ 564,257 $ 490,758 $ 399,881 $ (90,877) -18.5% 6008 VEH & POWER EQUIP FUELS $ 562,179 $ 621,901 $ 621,901 $ - 0.0% 6009 VEH & PWR EQUIP SUPPLIES $ 391,446 $ 394,457 $ 394,457 $ - 0.0% 6012 BOOKS & SUBSCRIPTIONS $ 209,716 $ 311,475 $ 308,825 $ (2,650) -0.9% 6013 EDUCATIONAL SUPPLIES $ 1,249,163 $ 1,014,965 $ 902,103 $ (112,862) -11.1% 6014 OTHER OPERATING SUPPLIES $ 1,152 $ 500 $ 500 $ - 0.0% 6016 TITLE I, PARENTAL INVOLVEMENT $ 17,665 $ 27,509 $ 27,309 $ (200) -0.7% 6017 EDUCATIONAL SUPPLIES OUTREACH $ - $ - $ - $ - 0.0% 6040 SOFTWARE / ON-LINE SERVICES $ 584,077 $ 902,006 $ 914,394 $ 12, % 6050 NON-CAPITALIZED TECH HRDWR $ 643,303 $ 563,994 $ 386,728 $ (177,266) -31.4% 6060 NON-CAPITALIZED TECH INFRAST. $ 10,523 $ 85,000 $ 85,000 $ - 0.0% 6070 NON-CAPITALIZED EQUIPMENT $ 28,240 $ 135,089 $ 99,773 $ (35,316) -26.1% MATERIALS AND SUPPLIES TOTAL $ 4,504,993 $ 4,843,538 $ 4,389,555 $ (453,983) -9.4% PAYMENTS TO JOINT OPERATIONS 7100 SHEN VALLEY REGIONAL SPEC ED $ 1,490,072 $ 496,420 $ 1,212,405 $ 715, % 7201 VVTC REGIONAL TUITION $ 1,931,606 $ 2,242,090 $ 2,349,919 $ 107, % 7202 VVTC LOCAL COLLECTIONS $ 445,028 $ 425,110 $ 410,484 $ (14,626) -3.4% 7203 VVTC STATE FLOW THROUGH FUNDS $ 211,932 $ 214,440 $ 192,440 $ (22,000) -10.3% 7204 VVTC CARL PERKINS FLOW THROUGH $ 12,809 $ 14,055 $ 14,055 $ - 0.0% VVTC FLOW THROUGH FUNDS TOTAL $ 2,601,375 $ 2,895,695 $ 2,966,898 $ 71, % 7300 CEN. SHEN VALLEY REG GOV SCHL $ 481,579 $ 493,539 $ 518,848 $ 25, % PAYMENTS TO JOINT OPERATIONS TOTAL $ 4,573,026 $ 3,885,654 $ 4,698,151 $ 812, % CAPITAL OUTLAY 8100 CAPITAL OUTLAY/REPLACEMNT $ 722,675 $ - $ - $ - 0.0% 8200 CAPITAL OUTLAY/ADDITIONAL $ 19,050 $ - $ - $ - 0.0% CAPITAL OUTLAY TOTAL $ 741,725 $ - $ - $ - 0.0% TOTAL $ 97,679,456 $ 101,711,597 $ 103,634,345 $ 1,922, % 24

28 03/22/2017 3:04 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDPM Budget Report APPROVED 18 EXPENDITURES BY FUND/PROGRAM by OBJECT CLASS MATRIX FUND: 41 SCHOOL OPERATING FUND PERSONAL EMPLOYEE PURCHASED INTERNAL OTHER MATERIALS & PAYMENT-JOIN CAPITAL PROGRAM SERVICES BENEFITS SERVICE SERVICES CHARGES SUPPLIES OPERATION OUTLAY TOTAL (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 000 GENERAL 17,135,981 7,531, , ,705,367 2,021, ,209, REGULAR PROGRAMS 30,602,981 13,353,890 27, , , ,662, MUSIC 17,910 1,370 15, , , ART 0 0 3, ,000 19, , CHORUS 0 0 9, , , DIGITAL TRANFORMATION , , , , RESPONSE TO INTERVENTION 67,428 5, , , INDIVIDUAL STUDENT ALT ED PLAN 0 0 2, ,000 2, , GENESIS PROGRAM , , ALTERNATIVE EDUCATION PROG 88,346 6, , , PROJECT GRADUATION , , TESTING 0 0 9, , , TITLE III 8,723 4,295 2, ,250 18, , TUITION ASSISTANCE 0 60, , PALS READING INTERVENTION INIA 145,716 11, , REMEDIAL 97,157 37, , ESL 417, ,371 5, ,300 5, , AFTER SCHOOL REMEDIATION 178,723 13, , , TECHNOLOGY GRANT , , , ,273, VASAP 0 0 2, , SCIENCE , ,500 85, , TITLE I, MAIN GRANT 856, ,923 12, , , ,359, TITLE II 149,247 66,887 4, , ALLOCATION , , SPECIAL PROGRAMS 3,839,096 1,790, , ,550 67, ,024, SPECIAL EDUCATION SUMMER SCH. 35,631 2, , ASSISTIVE TECHNOLOGY , , TUITION SUPPORT SVRP , ,212, ,637, TITLE VI-B, FLOW-THROUG 1,610, ,110 75, ,434, SECTION 504 3, , , , MEDICAID , , , HOMELESS 59,846 12, , CAREER & TECHNICAL 2,917,840 1,210,049 64, ,625 4,700 2,952, ,153, AGRICULTURE , ,000 38, , WORK & FAMILY STUDIES 0 0 1, ,800 41, , OCCUPATIONAL TRAINING , , BUSINESS EDUCATION ,300 15, , TECHNOLOGY 0 0 2, ,800 38, , TRADE & INDUSTRIAL EDUC ,100 1, , C&T STATE EQUIP SOFTWARE , , CARL PERKINS , ,000 82,933 14, , CREDENTIALING , , GIFTED/TALENTED 28,720 2,197 15, ,000 51, , , SUMMER ENRICHMENT 520 1,570 20, , ,485 25

29 03/22/2017 3:04 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDPM Budget Report APPROVED 18 EXPENDITURES BY FUND/PROGRAM by OBJECT CLASS MATRIX FUND: 41 SCHOOL OPERATING FUND PERSONAL EMPLOYEE PURCHASED INTERNAL OTHER MATERIALS & PAYMENT-JOIN CAPITAL PROGRAM SERVICES BENEFITS SERVICE SERVICES CHARGES SUPPLIES OPERATION OUTLAY TOTAL (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 510 CURRICULAR 47,899 3, , ATHLETICS 638,647 49, ,761 6, , SATURDAY SCHOOL 4, , TH GRADE TRANSITION , , REGIONAL SUMMER SCHOOL 12, , NON-REGULAR DAY SCH PROGRAM 1,211, ,052 5, ,802 13, ,819, INFANT & TODDLER CONN. 209,039 89, , ,600 15, , TITLE VI-B,PRESCHOOL GRANT 45,725 19, , SCHOOL OPERATING FUND TOTAL 60,431,310 26,162,095 2,359, ,593,933 4,389,555 4,698, ,634,345 26

30 Staffing Classification FTEs Position Total * Administrators $ 7,738,891 Bus Drivers $ 2,768,711 Board Members 7.00 $ 76,804 Support Staff $ 14,246,398 Teachers $ 58,166,247 Total 1, $ 82,997,051 Position Costs by Classification Administrators $7,738, % Bus Drivers $2,768, % Board Members $76, % Support Staff $14,246, % Teachers $58,166, % Administrators Bus Drivers Board Members Support Staff Teachers Full-Time Equivalent Employees by Classification Teachers % Administrators % Bus Drivers % Board Members % Administrators Bus Drivers Board Members Support Staff Teachers Support Staff % * Position Total costs include salary and fringe benefits except for unemployment insurance, workers compensation, tuition reimbursement and payout of unused benefits and health insurance subsidies for spouses and dependents. 27

31 Compensation Costs $70,000, Staffing / Costs FTEs 900 $60,000,000 $50,000, $58,166, $40,000,000 $30,000, Position Total FTEs $20,000,000 $10,000,000 $ $14,246,398 $7,738, $2,768, $76,804 Administrators Bus Drivers Board Members Support Staff Teachers

32 03/22/2017 3:07 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 PPCSJE Position Report FTE COMPARISON BY YEAR REVISE17 APPROV18 REVISED/17 APPROVED/18 Funded Funded FTE Position Position COST JOB CODE FTE FTE Variance Total Total Variance (1) (2) (3) (4) (5) (6) (7) (8) CLASS A Administrator 011 SUPERINTENDENT , ,023 8, ASSISTANT SUPERINTENDENT , ,096 5, DIRECTOR , ,714-10, SUPERVISOR, ADMIN ASSISTANT ,185,737 1,230,096 44, ADMINISTRATIVE MANAGER , ,600 4, COORDINATOR , ,134 7, PSYCHOLOGIST , ,598-9, VISITING TEACHER , ,470 10, FACILITATOR , ,652 9, PRINCIPAL ,374,220 2,260, , ASST PRINCIPAL ,786,606 1,854,195 67, ATHLETIC DIRECTOR , ,267 17, FAMILY SERVICE WORKER ,104 59,362 2, SASI MANAGER , ,234 3, SCHOOL NURSE COORDINATOR ,320 82,347 3, REGISTERED NURSE ,797 70,425 2, CLERK OF THE WORKS , ,592 7,726 TOTAL ,917,050 8,977,304 60,254 CLASS B Bus Driver 990 DRIVER ,622,489 2,768, ,222 CLASS C Cafeteria 940 CAFE MANAGER , ,673-15, CAFE ASST MANAGER , ,211 45, CAFE WORKER , , TOTAL ,740,911 1,769,470 28,559 CLASS M Board Member 010 SCHOOL BOARD MEMBER ,912 76,804 3,892 CLASS N Nonprofessional - Support 090 COORDINATOR , ,879 10, FAMILY SERVICE WORKER , ,144 7, ACCOUNTANT , ,232-28, ACCOUNTANT II ,843 76,539 39, ADMINISTRATIVE SECRETARY , ,451 10, SECRETARY III, TECHNICIAN ,908,142 1,929,224 21, SECRETARY II, MEDIA SECRETARY , , SECRETARY I,INSTRUCTIONAL AIDE , ,385 20, TECHNICIAN I , ,226 8, COMPUTER TECHNICIAN II ,250,496 1,225,291-25, AIDE-TITLE , ,259 29, AIDE-REGULAR INSTRUCTION ,636,777 1,651,557 14, AIDE PRE-SCHOOL INITIATIVE , ,981 6, AIDE-EDUCABLE MENTAL RETARDATI ,406 80,936 3, AIDE-SEVERE/PROFOUND DISABILIT , ,028 4, AIDE-ORTHOPEDIC IMPAIRMENTS ,584 28,823 1, AIDE-OTHER HEALTH IMPAIRMENTS ,943 25,057 1, AIDE-SPECIFIC LEARNING DISABIL ,028,621 1,061,506 32, AIDE-MULTIPLE DISABILITIES , ,422 22, AIDE-AUTISM ,360 26,522 1, AIDE-DEVELOP DELAYED; PRE-SCHL , ,132-8, AIDE-HEAD START , ,089 34, FAMILY-COMMUNITY DEVELOP. SPEC ,660 83,733 3, COMPUTER AIDE ,164 67,987 2, SCHOOL NURSE COORDINATOR , ,046 6, REGISTERED NURSE , ,886-42, HEALTH AIDE/OT ASST , ,608-19,553 29

33 03/22/2017 3:07 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 PPCSJE Position Report FTE COMPARISON BY YEAR REVISE17 APPROV18 REVISED/17 APPROVED/18 Funded Funded FTE Position Position COST JOB CODE FTE FTE Variance Total Total Variance (1) (2) (3) (4) (5) (6) (7) (8) CLASS N Nonprofessional - Support 900 BUILDINGS & GROUNDS SUPERVISOR ,031 85,174 3, MAINTENANCE FOREMAN , ,562 7, MAINTENANCE COORDINATOR ,972 92,354 3, MAINTENANCE WORKER ,140,427 1,095,539-44, HEAD CUSTODIAN , ,854-15, CUSTODIAN ,690,404 1,719,597 29, BUS MANAGER, GARAGE MANAGER , ,591 6, MASTER MECHANIC , ,360-23, MECHANIC II ,485 49,866 1, MECHANIC I , ,226 8,527 TOTAL ,843,492 16,977, ,350 CLASS T Teacher 090 COORDINATOR , ,054 5, VISITING TEACHER ,738 96,229 3, RESOURCE/LEAD TEACHER , ,230 17, INTERN - ADMINISTRATIVE ,392 87,785 10, TEACHER PRE-SCHOOL INITIATIVE , ,426 13, TEACHER-KINDERGARTEN ,676,682 2,800, , TEACHER-GRADE ,627,136 2,456, , TEACHER-GRADE ,591,404 2,527,232-64, TEACHER-GRADE ,663,252 2,766, , TEACHER-GRADE ,772,539 2,806,676 34, TEACHER-GRADE ,491,876 2,589,098 97, TEACHER-ART , ,206 19, TEACHER-MUSIC , ,696-50, TEACHER-TITLE I ,024, , , TEACHER-PHYS ED , ,314 31, TEACHER-READING ,707 74,471 2, INSTRUCTIONAL COACH , ,609 10, INTERVENTION SPECIALIST , ,582-45, TEACHER-LANGUAGE ARTS ,750,120 4,906, , TEACHER-SOCIAL STUDIES ,535,731 3,583,012 47, TEACHER-MATHEMATICS ,131,016 4,200,717 69, TEACHER-SCIENCE ,593,951 3,659,358 65, TEACHER-FOREIGN LANGUAGE ARTS ,440,420 1,496,234 55, TEACHER-HEALTH/PE ,512,844 2,481,487-31, TEACHER-VOCATIONAL ,722,428 5,891, , TEACHER-ART , ,238 21, TEACHER-MUSIC ,108,882 1,151,870 42, TEACHER-REMEDIAL ,212 63,369-30, TEACHER-GOVERNOR , ,893 15, TEACHER-ESL , ,731 15, TEACHER-EDUC MENTAL RETARDATIO , ,489 6, TEACHER-SEVERE/PROFOUND DISABI , ,550 8, TEACHER-HEARING IMPAIRMENTS ,318 84,375 3, TEACHER-SPEECH/LANGUAGE IMPAIR , ,014-84, TEACHER-SERIOUS EMOTIONAL DIST , ,639 7, TEACHER-SPEC. LEARNING DISABIL ,736,909 3,761,033 24, TEACHER-MULTIPLE DISABILITIES , ,881 5, TEACHER-DEVELOPMENTALLY DELAYE , ,213 28, TEACHER-HEAD START , ,735 25, GUIDANCE COORDINATOR , ,195 27, GUIDANCE COUNSELOR ,798,712 1,847,221 48, MEDIA TEACHER ,486,534 1,524,963 38, TEACHER-ADULT ,704 77,593 2, OCCUPATIONAL THERAPIST , ,472 20, CERT. O.T. ASSISTANT ,814 76,650 2, PHYSICAL THERAPIST , , BEHAVIOR ANALYST , ,029 19,357 TOTAL ,467,085 64,293, ,938 TOTAL 1, , ,663,939 94,863,154 1,199,215 30

34 Section 2 Revenue Detail 31

35 FUND: 41 SCHOOL OPERATING FUND AUGUSTA COUNTY PUBLIC SCHOOLS Budget Report REVENUE SOURCE BUDGET NEXT YEAR ACTUAL/16 APPROVED/17 REVISED/17APPROVED/18 REVENUE Amount Amount Amount Amount Inc/Dec % Chg SOURCE 2 State Funds Sales Tax Receipts 11,416,726 11,897,797 11,693,942 11,897, , Basic Aid Entitlement 28,441,760 28,724,973 28,919,527 28,342,377 (577,150) GED / ISAEP Funding 15,717 15,717 16,773 15,717 (1,056) Remedial Summer School 48,949 62,014 69,278 81,638 12, Regular Foster Children 104,095 85,200 96, ,472 7, Education of the Gifted 306, , , ,568 (4,331) Remedial Education 776, , , ,769 (12,544) Compensation Supplement 454, , , , Special Education SOQ 952,375 1,008,701 1,010, ,345 (14,078) Textbook Payments 627, , , ,146 (9,906) Vocational Education SOQ 1,219,822 1,015,167 1,016,900 1,002,732 (14,168) Vocational Adult 9,509 4,625 4,625 4, Social Security Instructional 1,598,163 1,622,974 1,625,744 1,603,094 (22,650) Teacher Retirement - Instr 3,163,710 3,349,405 3,355,121 3,678, , Early Reading Intervention 135, , , ,863 (2,120) Supplemental Lottery 0 338, ,435 1,750,758 1,410, Group Life Insurance-Inst. 97, , , ,576 (1,534) Homebound 16,146 16,564 15,309 15, Sp. Ed. Tuition Regional Prog 710, , , ,918 9, Vocational Equipment - ACSB 20,513 21,585 21,585 21, Voc. Occupational Prep ACSB 87,979 79,940 79,940 79, Special Education Foster Child 38,720 43,085 35,718 38,488 2, Electronic Classroom 3, Voc. Ed. Adult Regional 98,729 95,040 95,040 95, At Risk 584, , , ,019 (6,965) Vocational Equip - Reg VVTC 7,808 7,268 7,268 7, National Board Certification 5,000 5,000 5,000 5, Primary Class Size 1,034,269 1,077,089 1,071,763 1,071,497 (266) Technology 570, , , ,000 (52,000) Security Grant 61, ,408 0 (64,408) At-Risk Four-Year Olds 596, , , ,169 (3,976) Voc. Ed. Occup. Prep Regional 96,742 90,132 90,132 90, Mentor Teacher Program 7,983 5,873 7,161 7, English as a Second Language 94,175 99,923 86,908 90,620 3, Industry Certification 12,714 20,627 12,714 12, VA Workforce Readiness 4, SOL Algebra Readiness 108, , , ,301 (3,800) Project Graduation 36,086 28, Project Graduation Summer Gran 0 17, Project Graduation ,030 10,752 (13,278) Infant & Toddler Conn Valley 104, , , , Career Switcher Mentoring Prog 1, TOTAL 53,670,517 55,191,797 54,960,442 56,397,185 1,436, SOURCE 3 Federal Funds Federal Land Use (Forrest Res) 146, , , , Infant/Toddler Conn Augusta-Hi 65,991 65,991 75,728 75, Title III-Limited English Prof 25,909 34,129 34,129 34, Title I 1,138,962 1,326,714 1,558,579 1,477,857 (80,722) Title VI-B, FT - Special Ed. 2,058,782 2,531,278 2,382,923 2,286,599 (96,324) Vocational Ed.-Federal-Perkins 107, , , , Title VI-B, Pre-S, Special Ed. 55,028 68,200 67,393 70,475 3, Advanced Placement ,064 1, Title II-Part A: Class Size Re 289, , , ,120 (1,457) -0.5 TOTAL 3,888,858 4,603,963 4,664,107 4,488,686 (175,421) -3.8 SOURCE 4 County Appropriations County Appropriation-Operation 39,379,219 40,201,766 40,201,766 40,932, , SOURCE 5 Other Local Funds Rents 49,386 34,016 36,620 28,220 (8,400)

36 FUND: 41 SCHOOL OPERATING FUND AUGUSTA COUNTY PUBLIC SCHOOLS Budget Report REVENUE SOURCE BUDGET NEXT YEAR ACTUAL/16 APPROVED/17 REVISED/17APPROVED/18 REVENUE Amount Amount Amount Amount Inc/Dec % Chg SOURCE 5 Other Local Funds Tuition - Day School 54,475 45,528 64,331 47,685 (16,646) Special Fees from Pupils 8,050 14,550 9,700 9, Sale of Textbooks 742 1,000 1,000 1, Transportation of Pupils Tuition - Adult 243, , , ,777 (3,101) Tuition - Summer School 7,350 12,918 12,918 12, Rebates/Refunds-Other 107,242 96,574 99,636 99, Donations and Special Gifts 15,787 2,000 19,500 2,000 (17,500) Sale of Supplies 176, , , ,006 (2,072) Sale of School Buses 5, Sale of Other Equipment 12,941 14,193 12,941 15,000 2, Insurance Adjustments 63,278 11,000 11,000 11, Other Funds e-rate 102, , , ,331 (3,309) Other Pymts f/ Other Programs 155, , , ,133 (25,620) School-Based Medical Reimburse 2, ,000 4, Benefits-Other State Agencies 279, , , ,246 4, TOTAL 1,284,079 1,776,654 1,885,282 1,815,633 (69,649) SCHOOL OPERATING FUND TOTAL 98,222, ,774, ,711, ,634,345 1,922,

37 Section 3 Expenditure Detail Expenditures by Object / Function 34

38 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 1100 CLASSROOM INSTRUCTION TEACHERS 36,682,881 37,709, ,149, (560,206) VOC EXTENDED CONTRACTS 249, , , OTHER PROFESSIONALS 209, , , ,555 SCHOOL NURSES INSTRUCTIONAL AIDES 2,208,235 2,378, ,375, (2,914) SUBSTITUTE TEACHERS 553, , , (7,150) SUBSTITUTE AIDES 78,111 85, , TEACHER SUPPLEMENT 761, , , ,428 NATL BOARD CERT TEACHER INCENT 5,000 5, , SOCIAL SECURITY 3,033,682 3,125, ,079, (45,469) VA RETIREMENT SYSTEM 4,914,362 4,944, ,432, ,604 VA RETIREMENT SYS HYBRID PLAN 550, , ,051, ,716 HOSPITALIZATION INSURANCE 5,630,954 6,353, ,366, ,013,282 GROUP LIFE INSURANCE 462, , , (4,659) VRS DISABILITY HYBRID 11,367 19, , UNEMPLOYMENT INSURANCE 1,466 2, , WORKER COMPENSATION 180,287 94, , ,368 RHCC 411, , , ,714 OTHER BENEFITS 158, , , (189,580) PROFESSIONAL SERVICES 317, , , (30,354) TEMPORARY HELP 58,440 85, , MAINTENANCE SERVICE 38,255 35, , ,774 PRINTING & BINDING 0 1, (700) ADVERTISING SERVICE-OTHER GOVT ENTITY 465, , , ,527 TUITION OTH DIV IN-STATE 185, , , ,134 TUITION - PRIVATE SCHOOL 19, INTERNAL SERVICES TELECOMMUNICATIONS 294 1, , TRAVEL - MILEAGE 15,432 14, , (2,574) CONFERENCE/EDUC/INSERVICE 68, , , ,056 DUES & ASSOC. MEMBERSHIPS 23,926 18, , FOOD & FOOD SERV SUPPLIES REPAIR & MAINT SUPPLIES 1, VEH & POWER EQUIP FUELS BOOKS & SUBSCRIPTIONS 98, , , EDUCATIONAL SUPPLIES 1,228, , , (110,562) TITLE I, PARENTAL INVOLVEMENT 17,665 27, , SOFTWARE / ON-LINE SERVICES 374, , , ,430 NON-CAPITALIZED TECH HRDWR 167, , , (33,595) NON-CAPITALIZED EQUIPMENT 27, , , (35,316) SHEN VALLEY REGIONAL SPEC ED 1,490, , ,212, ,985 VVTC REGIONAL TUITION 1,931,606 2,242, ,349, ,829 VVTC LOCAL COLLECTIONS 445, , , (14,626) VVTC STATE FLOW THROUGH FUNDS 211, , , (22,000) VVTC CARL PERKINS FLOW THROUGH 12,809 14, , CEN. SHEN VALLEY REG GOV SCHL 481, , , ,309 TOTAL 63,786,401 66,152, ,741, ,589,327 FUNCTION 1210 GUIDANCE SERVICES COUNSELORS 1,743,148 1,801, ,820, ,361 OFFICE CLERICAL 215, , , (1,849) SOCIAL SECURITY 143, , , ,350 VA RETIREMENT SYSTEM 254, , , ,007 VA RETIREMENT SYS HYBRID PLAN 21,135 26, , ,583 HOSPITALIZATION INSURANCE 264, , , ,295 GROUP LIFE INSURANCE 23,342 26, , VRS DISABILITY HYBRID WORKER COMPENSATION 8,677 4, , RHCC 20,793 22, , ,660 OTHER BENEFITS 1,936 11, (11,682) LEASES AND RENTALS 7,773 8, , CONFERENCE/EDUC/INSERVICE 3,120 6, , EDUCATIONAL SUPPLIES 5,609 5, , NON-CAPITALIZED TECH HRDWR 269 5, , TOTAL 2,715,191 2,891, ,991, ,081 35

39 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 1220 SCHOOL SOCIAL WORKER SE OTHER PROFESSIONALS 109, , , ,262 VISITING TEACHERS 257, , , ,297 SOCIAL SECURITY 27,551 28, , VA RETIREMENT SYSTEM 52,322 55, , ,509 HOSPITALIZATION INSURANCE 52,734 62, , ,640 GROUP LIFE INSURANCE 4,430 4, , WORKER COMPENSATION 1, RHCC 3,945 4, , OTHER BENEFITS 2, PROFESSIONAL SERVICES PARENT ADVISORY 0 1, , TELECOMMUNICATIONS 1,643 2, , CONFERENCE/EDUC/INSERVICE 624 1, , OFFICE SUPPLIES EDUCATIONAL SUPPLIES 1,371 1, , SOFTWARE / ON-LINE SERVICES , NON-CAPITALIZED TECH HRDWR (570) TOTAL 516, , , ,952 FUNCTION 1230 HOMEBOUND INSTRUCTION TEACHERS 28,137 34, , ,191 SOCIAL SECURITY 2,137 2, , PROFESSIONAL SERVICES 565 1, , TRAVEL - MILEAGE TOTAL 30,839 38, , ,588 FUNCTION 1310 IMPROVEMENT OF INSTRUCT TEACHERS 98, , , ,086 ITRTs / SUPERVISORS 708, , , (2,356) OTHER PROFESSIONALS 122, , , ,763 ACCOUNTANT 0 23, , OFFICE CLERICAL 277, , , ,254 SOCIAL SECURITY 87,336 98, , VA RETIREMENT SYSTEM 165, , , ,395 HOSPITALIZATION INSURANCE 120, , , ,344 GROUP LIFE INSURANCE 14,039 16, , WORKER COMPENSATION 5,061 2, , RHCC 12,505 14, , ,625 OTHER BENEFITS 0 23, (23,827) PROFESSIONAL SERVICES 0 4, , PRINTING & BINDING 676 1, , LEASES AND RENTALS 26,766 29, , (4,050) TRAVEL - MILEAGE CONFERENCE/EDUC/INSERVICE 7,277 10, , DUES & ASSOC. MEMBERSHIPS 218 7, , OFFICE SUPPLIES 1,718 2, , REPAIR & MAINT SUPPLIES (500) EDUCATIONAL SUPPLIES 2, , ,000 TITLE I, PARENTAL INVOLVEMENT (200) SOFTWARE / ON-LINE SERVICES 20,031 15, , ,237 NON-CAPITALIZED TECH HRDWR 874 4, , (551) TOTAL 1,672,314 1,860, ,902, ,813 FUNCTION 1320 MEDIA SERVICES LIBRARIANS 1,070,772 1,075, ,082, ,772 OFFICE CLERICAL 179, , , ,732 SOCIAL SECURITY 94,630 96, , VA RETIREMENT SYSTEM 170, , , ,699 VA RETIREMENT SYS HYBRID PLAN 6,656 7, , HOSPITALIZATION INSURANCE 186, , , ,620 GROUP LIFE INSURANCE 14,982 16, , VRS DISABILITY HYBRID WORKER COMPENSATION 5,603 2, ,

40 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 3 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 1320 MEDIA SERVICES RHCC 13,345 14, , ,642 OTHER BENEFITS 10,000 9, (9,080) CONFERENCE/EDUC/INSERVICE 4,098 8, , BOOKS & SUBSCRIPTIONS 111, , , (2,650) EDUCATIONAL SUPPLIES 2,626 11, , SOFTWARE / ON-LINE SERVICES 34,219 30, , NON-CAPITALIZED TECH HRDWR TOTAL 1,904,193 1,953, ,012, ,723 FUNCTION 1380 TECHNOLOGY SERVICES ITRTs / SUPERVISORS 335, , , ,708 TECHNICAL 746, , , (34,384) OFFICE CLERICAL 16, SOCIAL SECURITY 82,270 97, , (2,036) VA RETIREMENT SYSTEM 144, , , ,790 VA RETIREMENT SYS HYBRID PLAN 8,922 21, , ,936 HOSPITALIZATION INSURANCE 146, , , ,496 GROUP LIFE INSURANCE 13,011 16, , (352) VRS DISABILITY HYBRID (9) WORKER COMPENSATION 4,393 2, , RHCC 11,590 14, , ,195 OTHER BENEFITS 8, (250) PROFESSIONAL SERVICES 81,843 88, , MAINTENANCE SERVICE 42,620 2, (2,600) COMMUNICATIONS/INTERNET LINES 582, , , LEASES AND RENTALS , ,600 TRAVEL - MILEAGE 637 1, , OFFICE SUPPLIES 1,347 1, , SOFTWARE / ON-LINE SERVICES 115, , , (40,000) NON-CAPITALIZED TECH HRDWR 452, , , (140,000) NON-CAPITALIZED TECH INFRAST. 10,523 85, , TOTAL 2,805,353 3,219, ,049, (169,838) FUNCTION 1410 OFFICE OF THE PRINCIPAL PRINCIPALS 1,689,452 1,689, ,575, (113,828) ASSISTANT PRINCIPALS 1,431,734 1,531, ,562, ,633 OFFICE CLERICAL 1,028,456 1,093, ,063, (30,158) ASST PRINCIPAL SUPPLEMENT 5,383 3, , ATHLETIC ASST SUPPLEMENT 16,956 17, , SOCIAL SECURITY 312, , , (8,677) VA RETIREMENT SYSTEM 570, , , ,936 VA RETIREMENT SYS HYBRID PLAN 11,435 15, , (2,820) HOSPITALIZATION INSURANCE 493, , , ,435 GROUP LIFE INSURANCE 49,269 56, , (1,486) VRS DISABILITY HYBRID (88) WORKER COMPENSATION 18,243 10, , RHCC 43,887 47, , ,784 OTHER BENEFITS 63,184 43, , (13,652) LEASES AND RENTALS 451, , , (5,951) TRAVEL - MILEAGE 32,377 33, , CONFERENCE/EDUC/INSERVICE 1,953 6, , OFFICE SUPPLIES 3,518 5, , SOFTWARE / ON-LINE SERVICES 9,951 9, , NON-CAPITALIZED TECH HRDWR 1, TOTAL 6,235,923 6,547, ,527, (19,621) FUNCTION 2110 BOARD SERVICES BOARD MEMBERS 21,000 21, , SOCIAL SECURITY 1,607 1, , HOSPITALIZATION INSURANCE 42,140 45, , ,214 PROFESSIONAL SERVICES 150, , , ADVERTISING RELOCATING EXPENSES

41 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 4 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 2110 BOARD SERVICES TRAVEL - MILEAGE CONFERENCE/EDUC/INSERVICE 7,205 11, , CONTRIB. TO OTHER ENTITY 1, DUES & ASSOC. MEMBERSHIPS 11,450 11, , TOTAL 236, , , ,214 FUNCTION 2120 EXECUTIVE ADMIN SERVICE SUPERINTENDENT 169, , , ,559 ASSISTANT SUPERINTENDENT 126, , , ,330 OFFICE CLERICAL 108, , , ,681 SOCIAL SECURITY 29,293 30, , VA RETIREMENT SYSTEM 56,332 62, , ,511 HOSPITALIZATION INSURANCE 30,422 42, , ,710 GROUP LIFE INSURANCE 4,768 5, , UNEMPLOYMENT INSURANCE WORKER COMPENSATION 1, RHCC 4,247 4, , OTHER BENEFITS 20,045 9, , PROFESSIONAL SERVICES 19, PRINTING & BINDING 7,234 6, , LEASES AND RENTALS 16,474 16, , TRAVEL - MILEAGE CONFERENCE/EDUC/INSERVICE 11,881 6, , DUES & ASSOC. MEMBERSHIPS 5,337 6, , (165) OFFICE SUPPLIES 22,692 16, , SOFTWARE / ON-LINE SERVICES NON-CAPITALIZED TECH HRDWR 10,262 10, , NON-CAPITALIZED EQUIPMENT TOTAL 645, , , ,289 FUNCTION 2140 PERSONNEL SERVICES ASSISTANT SUPERINTENDENT OTHER PROFESSIONALS 92,087 98, , ,971 OFFICE CLERICAL 87,536 90, , ,810 SOCIAL SECURITY 13,831 14, , VA RETIREMENT SYSTEM 25,255 27, , ,754 HOSPITALIZATION INSURANCE 13,170 16, , ,990 GROUP LIFE INSURANCE 2,138 2, , WORKER COMPENSATION RHCC 1,904 2, , PROFESSIONAL SERVICES 3,272 4, , (407) EVALUATION SERVICES HEALTH SERVICES 7,590 8, , MAINTENANCE SERVICE 2, PRINTING & BINDING (500) ADVERTISING SERVICE-OTHER GOVT ENTITY 15,519 15, , CONFERENCE/EDUC/INSERVICE 4,276 3, , DUES & ASSOC. MEMBERSHIPS OFFICE SUPPLIES 3,359 1, , SOFTWARE / ON-LINE SERVICES 20,075 37, , ,889 TOTAL 294, , , ,131 FUNCTION 2160 FISCAL SERVICES OTHER PROFESSIONALS 187, , , ,945 ACCOUNTANT 207, , , (3,793) SOCIAL SECURITY 29,308 32, , VA RETIREMENT SYSTEM 55,483 61, , ,003 HOSPITALIZATION INSURANCE 42,802 51, , ,327 GROUP LIFE INSURANCE 4,696 5, , WORKER COMPENSATION 1, RHCC 4,183 4, , OTHER BENEFITS 0 15, (15,375) 38

42 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 5 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 2160 FISCAL SERVICES PROFESSIONAL SERVICES 15,375 15, , MAINTENANCE SERVICE 3, TRAVEL - MILEAGE CONFERENCE/EDUC/INSERVICE DUES & ASSOC. MEMBERSHIPS SOFTWARE / ON-LINE SERVICES 3,087 6, , TOTAL 555, , , ,301 FUNCTION 2190 STUDENT INFORMATION SYSTEMS OTHER PROFESSIONALS 69,588 71, , ,434 COMPUTER OPERATOR 189, , , ,901 SOCIAL SECURITY 17,927 20, , VA RETIREMENT SYSTEM 36,413 39, , ,298 HOSPITALIZATION INSURANCE 26,215 31, , ,102 GROUP LIFE INSURANCE 3,082 3, , WORKER COMPENSATION 1, RHCC 2,745 2, , PROFESSIONAL SERVICES 1, MAINTENANCE SERVICE 12, CONFERENCE/EDUC/INSERVICE 2,336 2, , DUES & ASSOC. MEMBERSHIPS OTHER OPERATING SUPPLIES 1, SOFTWARE / ON-LINE SERVICES 0 133, , (12,998) NON-CAPITALIZED TECH HRDWR TOTAL 363, , , ,614 FUNCTION 2220 HEALTH SERVICES SCHOOL NURSES 491, , , (51,834) TECHNICAL 128, , , ,026 SOCIAL SECURITY 46,576 50, , (4,685) VA RETIREMENT SYSTEM 69,693 74, , ,690 VA RETIREMENT SYS HYBRID PLAN 13,074 19, , (1,013) HOSPITALIZATION INSURANCE 119, , , ,290 GROUP LIFE INSURANCE 7,005 8, , (637) VRS DISABILITY HYBRID (60) WORKER COMPENSATION 2,498 1, , RHCC 6,240 7, , PROFESSIONAL SERVICES 8,081 58, , ,000 EVALUATION SERVICES 2,812 3, , OCCUPATIONAL THERAPY SERVICES 2,186 3, , PHYSICAL THERAPY SERVICES 154 7, , SPEECH & LANGUAGE SERVICES 19,141 36, , VISION SERVICES 90 1, , MAINTENANCE SERVICE SERVICE-OTHER GOVT ENTITY 0 1, (1,080) CONFERENCE/EDUC/INSERVICE DUES & ASSOC. MEMBERSHIPS 2,253 3, , OFFICE SUPPLIES 895 6, , MEDICAL/MED LAB SUPPLIES 12,905 10, , ,950 NON-CAPITALIZED TECH HRDWR 1,727 4, (3,800) TOTAL 934,902 1,079, ,038, (40,874) FUNCTION 2230 PSYCHOLOGICAL SERVICES OTHER PROFESSIONALS 309, , , (14,358) SOCIAL SECURITY 23,905 24, , (1,098) VA RETIREMENT SYSTEM 36,814 39, , ,023 VA RETIREMENT SYS HYBRID PLAN 6,673 7, , HOSPITALIZATION INSURANCE 33,084 38, , ,798 GROUP LIFE INSURANCE 3,681 4, , (187) VRS DISABILITY HYBRID WORKER COMPENSATION 1, RHCC 3,278 3, , OTHER BENEFITS 5,000 10, (10,000) 39

43 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 6 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 2230 PSYCHOLOGICAL SERVICES PROFESSIONAL SERVICES 875 1, , CONFERENCE/EDUC/INSERVICE EDUCATIONAL SUPPLIES 5,171 5, , (3,500) SOFTWARE / ON-LINE SERVICES 0 1, (1,500) NON-CAPITALIZED TECH HRDWR (100) TOTAL 429, , , (22,722) FUNCTION 2240 SPEECH/AUDIOLOGY SERVIC SOCIAL SECURITY (200) PROFESSIONAL SERVICES 2,032 3, , ,000 MAINTENANCE SERVICE 1,507 1, , TRAVEL - MILEAGE CONFERENCE/EDUC/INSERVICE 1,145 1, , EDUCATIONAL SUPPLIES 3,096 1, , SOFTWARE / ON-LINE SERVICES 1,670 2, , (1,000) NON-CAPITALIZED TECH HRDWR 0 1, , ,700 TOTAL 9,595 10, , ,800 FUNCTION 3100 TRANSPORTATION MANAGEMENT OTHER PROFESSIONALS 223, , , (15,969) OFFICE CLERICAL 47,461 48, , (6,411) SOCIAL SECURITY 20,752 21, , (1,711) VA RETIREMENT SYSTEM 37,006 39, , ,583 HOSPITALIZATION INSURANCE 26,340 30, , ,896 GROUP LIFE INSURANCE 3,132 3, , (294) WORKER COMPENSATION 1, RHCC 2,790 3, , OTHER BENEFITS 0 53, (53,924) TELECOMMUNICATIONS 7,936 8, , LEASES AND RENTALS 6,524 5, , CONFERENCE/EDUC/INSERVICE OFFICE SUPPLIES 903 3, , (1,600) SOFTWARE / ON-LINE SERVICES 4,772 3, , NON-CAPITALIZED TECH HRDWR 6,979 4, , (2,350) TOTAL 389, , , (76,708) FUNCTION 3200 VEHICLE OPERATION SERVI TECHNICAL 61,906 66, , BUS DRIVERS & SUPPLEMENTAL RUN 2,079,282 2,118, ,198, ,852 BUS DRIVERS - SUBSTITUTE 478, , , BUS DRIVERS - ACTIVITIES 109, , , SOCIAL SECURITY 206, , , ,134 HOSPITALIZATION INSURANCE 463, , , ,056 UNEMPLOYMENT INSURANCE WORKER COMPENSATION 23,333 75, , ,876 OTHER BENEFITS 35,263 33, , PROFESSIONAL SERVICES 13,360 15, , TRANSPORTATION BY PARENT 10,515 10, , TRANSPORTATION BY CONTRACT 5,200 14, , SERVICE-OTHER GOVT ENTITY 2,658 2, , INSURANCE 98,790 69, , ,495 CONFERENCE/EDUC/INSERVICE 1, OFFICE SUPPLIES MEDICAL/MED LAB SUPPLIES 1,695 2, , VEH & POWER EQUIP FUELS 498, , , TOTAL 4,089,885 4,204, ,372, ,813 FUNCTION 3400 VEHICLE MAINTENANCE SER MECHANICS 359, , , (15,164) SOCIAL SECURITY 27,913 27, , (1,162) VA RETIREMENT SYSTEM 24,678 28, , (1,889) VA RETIREMENT SYS HYBRID PLAN 6,137 11, ,

44 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 7 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 3400 VEHICLE MAINTENANCE SER HOSPITALIZATION INSURANCE 54,375 64, , ,004 GROUP LIFE INSURANCE 4,279 4, , (198) VRS DISABILITY HYBRID WORKER COMPENSATION 3,934 12, , OTHER BENEFITS 6,043 1, , MAINTENANCE SERVICE 96, , , (12,500) LAUNDRY & DRY CLEANING 8,741 7, , CONFERENCE/EDUC/INSERVICE VEH & PWR EQUIP SUPPLIES 346, , , CAPITAL OUTLAY/REPLACEMNT 8, TOTAL 947,344 1,022, , (25,363) FUNCTION 3500 SCHOOL BUS PURCHASES CAPITAL OUTLAY/REPLACEMNT 348, FUNCTION 4100 MAINTENANCE MANAGEMENT OTHER PROFESSIONALS 105,754 90, , ,819 OFFICE CLERICAL 32,430 33, , SOCIAL SECURITY 11,978 9, , VA RETIREMENT SYSTEM 19,360 18, , ,470 HOSPITALIZATION INSURANCE 14,222 14, , ,112 GROUP LIFE INSURANCE 1,639 1, , WORKER COMPENSATION RHCC 1,460 1, , OTHER BENEFITS 18, POSTAL SERVICES 10,797 10, , DELIVERY SERVICES 461 1, , TELECOMMUNICATIONS 122, , , INSURANCE 51,783 67, , ,358 LEASE/RENTAL - EQUIPMENT 3,041 3, , TRAVEL - MILEAGE 2,397 4, , OFFICE SUPPLIES 2,439 2, , NON-CAPITALIZED TECH HRDWR 1,062 2, , CAPITAL OUTLAY/REPLACEMNT 38, TOTAL 438, , , ,836 FUNCTION 4200 BUILDING SERVICE OTHER PROFESSIONALS 66,103 65, , ,311 TRADES 793, , , (33,544) CUSTODIANS 1,517,568 1,524, ,532, ,842 MAINTENANCE PART-TIME 8,693 9, , CUSTODIANS PART-TIME 57,485 57, , SOCIAL SECURITY 185, , , (3,621) VA RETIREMENT SYSTEM 180, , , (2,244) VA RETIREMENT SYS HYBRID PLAN 31,268 65, , ,184 HOSPITALIZATION INSURANCE 517, , , ,655 GROUP LIFE INSURANCE 28,181 32, , (490) VRS DISABILITY HYBRID 2,189 3, , UNEMPLOYMENT INSURANCE 45 1, , WORKER COMPENSATION 17,741 47, , ,186 RHCC 1,786 1, , OTHER BENEFITS 40,176 84, , (56,654) MAINTENANCE SERVICE 222, , , (93,180) CONTRACTED CUSTODIAL SERVICES 87, , , (22,875) LAUNDRY & DRY CLEANING 20,052 6, (6,720) ELECTRICAL SERVICES 2,072,350 2,335, ,305, (30,000) HEATING SERVICES 402, , , ,036 WATER & SEWER SERVICES 398, , , ,491 INSURANCE 107, , , ,021 TRAVEL - MILEAGE CONFERENCE/EDUC/INSERVICE 1,179 1, , LNDRY,HSEKEEP,JANITOR SUP 191, , , (50,000) REPAIR & MAINT SUPPLIES 408, , , (38,170) 41

45 03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 8 BPFDFN Budget Report EXPENDITURES BY OBJECT CODE BY FUNCTION FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 REVISED/17 REVISE17 APPROVED/18 APPROV18 CHANGE OBJECT Amount Amount FTE Amount FTE AMOUNT (1) (2) (3) (4) (5) (6) (7) FUNCTION 4200 BUILDING SERVICE NON-CAPITALIZED TECH HRDWR CAPITAL OUTLAY/REPLACEMNT 152, CAPITAL OUTLAY/ADDITIONAL 19, TOTAL 7,530,919 8,065, ,364, ,543 FUNCTION 4300 GROUNDS SERVICE SOCIAL SECURITY MAINTENANCE SERVICE 50,762 32, , REPAIR & MAINT SUPPLIES 10,868 21, , CAPITAL OUTLAY/REPLACEMNT 119, TOTAL 180,946 53, , FUNCTION 4400 EQUIPMENT SERVICE TRADES 90, , , (12,554) SOCIAL SECURITY 6,616 8, , (962) VA RETIREMENT SYSTEM 6,808 8, , (1,458) VA RETIREMENT SYS HYBRID PLAN 834 3, , HOSPITALIZATION INSURANCE 15,917 21, , ,668 GROUP LIFE INSURANCE 1,061 1, , (165) VRS DISABILITY HYBRID WORKER COMPENSATION 827 2, , MAINTENANCE SERVICE , , REPAIR & MAINT SUPPLIES 143,986 56, , TOTAL 267, , , (12,798) FUNCTION 4500 VEHICLE SERVICE MAINTENANCE SERVICE 1,426 14, , INSURANCE 23,849 37, , ,863 VEH & POWER EQUIP FUELS 64,130 66, , VEH & PWR EQUIP SUPPLIES 45,017 24, , CAPITAL OUTLAY/REPLACEMNT 55, TOTAL 190, , , ,863 FUNCTION 4600 SECURITY SERVICE PROFESSIONAL SERVICES 4, MAINTENANCE SERVICE 152,866 13, (13,699) REPAIR & MAINT SUPPLIES 0 52, (52,207) TOTAL 157,255 65, (65,906) 41 SCHOOL OPERATING FUND TOTAL 97,679, ,711,597 1, ,634,345 1, ,922,748 42

46 4 Section 4 Expenditure Detail Expenditures by Function / Object / Center 43

47 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 1121 TEACHERS COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 13,064,329 12,930,995 (133,334) 122 REMEDIAL 36,663 0 (36,663) 123 ESL 189, ,040 3, TITLE I, MAIN GRANT 802, ,996 (46,148) 192 TITLE II 94,282 44,103 (50,179) 200 SPECIAL PROGRAMS 1,456,746 1,269,068 (187,678) 246 TITLE VI-B, FLOW-THROUG 723, ,216 14,035 TOTAL 16,366,600 15,930,418 (436,182) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 6,727,094 6,678,175 (48,919) 122 REMEDIAL 52,173 53,216 1, ESL 99, ,764 1, SPECIAL PROGRAMS 429, ,611 53, TITLE VI-B, FLOW-THROUG 328, ,645 1, CAREER & TECHNICAL 737, ,094 4,269 TOTAL 8,374,886 8,388,505 13,619 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 8,630,798 8,665,919 35, REMEDIAL 43,079 43, ESL 96,165 93,582 (2,583) 200 SPECIAL PROGRAMS 777, ,582 6, TITLE VI-B, FLOW-THROUG 393, ,078 7, CAREER & TECHNICAL 1,802,514 1,833,361 30,847 TOTAL 11,743,362 11,822,463 79, TITLE III 6,772 6, AFTER SCHOOL REMEDIATION 349, ,447 (194,551) 201 SPECIAL EDUCATION SUMMER SCH. 8,125 11,250 3, SUMMER PROGRAMS 41,445 0 (41,445) 630 REGIONAL SUMMER SCHOOL 12,000 12, NON-REGULAR DAY SCH PROGRAM 482, ,576 9, INFANT & TODDLER CONN. 25,599 26, TITLE VI-B,PRESCHOOL GRANT 44,828 45, TOTAL 971, ,880 (221,804) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 252, ,044 5, TEACHERS TOTAL 37,709,516 37,149,310 (560,206) OBJECT 1128 VOC EXTENDED CONTRACTS COST CENTER 200 MIDDLE SCHOOLS 300 CAREER & TECHNICAL 64,871 64,871 0 COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 139, , VOC EXTENDED CONTRACTS TOTAL 204, ,

48 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 1130 OTHER PROFESSIONALS 840 INFANT & TODDLER CONN. 179, ,929 3,555 OBJECT 1151 INSTRUCTIONAL AIDES COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 943, ,393 (47,836) 121 PALS READING INTERVENTION INIA 147, ,716 (1,969) 181 TITLE I, MAIN GRANT 45,807 92,845 47, SPECIAL PROGRAMS 433, ,951 2,970 TOTAL 1,570,702 1,570, COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 61,207 62,431 1, SPECIAL PROGRAMS 134, ,245 (2,486) 246 TITLE VI-B, FLOW-THROUG 67,979 69,339 1,360 TOTAL 263, , COST CENTER 300 HIGH SCHOOLS 200 SPECIAL PROGRAMS 191, ,218 3, TITLE VI-B, FLOW-THROUG 70,516 71,926 1,410 TOTAL 261, ,144 5, SPECIAL EDUCATION SUMMER SCH. 10,270 10, NON-REGULAR DAY SCH PROGRAM 192, ,990 (10,293) TOTAL 202, ,520 (10,033) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 79,111 80,691 1, INSTRUCTIONAL AIDES TOTAL 2,378,189 2,375,275 (2,914) OBJECT 1520 SUBSTITUTE TEACHERS COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 250, , TITLE I, MAIN GRANT 15,000 8,000 (7,000) 200 SPECIAL PROGRAMS 35,000 35, GIFTED/TALENTED TOTAL 300, ,600 (7,000) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 130, , SPECIAL PROGRAMS 5,000 5, CAREER & TECHNICAL 14,500 14, GIFTED/TALENTED (150) 401 SUMMER ENRICHMENT TOTAL 150, ,020 (150) COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 120, , SPECIAL PROGRAMS 21,800 21, CAREER & TECHNICAL 30,000 30, GIFTED/TALENTED

49 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 3 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 1520 SUBSTITUTE TEACHERS COST CENTER 300 HIGH SCHOOLS TOTAL 171, , SUBSTITUTE TEACHERS TOTAL 622, ,540 (7,150) OBJECT 1551 SUBSTITUTE AIDES COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 40,000 40, SPECIAL PROGRAMS 28,800 28,800 0 TOTAL 68,800 68,800 0 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS SPECIAL PROGRAMS 9,000 9,000 0 TOTAL 9,600 9,600 0 COST CENTER 300 HIGH SCHOOLS 200 SPECIAL PROGRAMS 7,400 7, SUBSTITUTE AIDES TOTAL 85,800 85,800 0 OBJECT 1621 TEACHER SUPPLEMENT COST CENTER 000 UNDESIGNATED 000 GENERAL 0 22,628 22,628 COST CENTER 100 ELEMENTARY 111 RESPONSE TO INTERVENTION 47,244 47, GIFTED/TALENTED 15,400 15, CURRICULAR 5,783 5,783 0 TOTAL 68,427 68,427 0 COST CENTER 200 MIDDLE SCHOOLS 111 RESPONSE TO INTERVENTION 20,184 20, ALTERNATIVE EDUCATION PROG 16,200 10,000 (6,200) 400 GIFTED/TALENTED 5,600 5, CURRICULAR 5,656 5, ATHLETICS 11,060 11,060 0 TOTAL 58,700 52,500 (6,200) COST CENTER 300 HIGH SCHOOLS 101 MUSIC 17,910 17, ALTERNATIVE EDUCATION PROG 78,346 78, SPECIAL PROGRAMS 7,865 7, SECTION 504 3,280 3, CAREER & TECHNICAL 19,260 19, GIFTED/TALENTED 7,000 7, CURRICULAR 36,460 36, ATHLETICS 610, , SATURDAY SCHOOL 4,500 4,500 0 TOTAL 784, , TEACHER SUPPLEMENT TOTAL 911, ,301 16,428 46

50 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 4 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 1650 NATL BOARD CERT TEACHER INCENT COST CENTER 000 UNDESIGNATED 000 GENERAL 5,000 5,000 0 OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 000 GENERAL 10,383 12,114 1, SPECIAL PROGRAMS 5,800 5, TITLE VI-B, FLOW-THROUG TOTAL 16,483 18,214 1,731 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 1,038,318 1,021,789 (16,529) 111 RESPONSE TO INTERVENTION 3,614 3, PALS READING INTERVENTION INIA 11,298 11,147 (151) 122 REMEDIAL 2,804 0 (2,804) 123 ESL 14,478 14, SCIENCE TITLE I, MAIN GRANT 66,016 65,546 (470) 192 TITLE II 7,213 3,373 (3,840) 200 SPECIAL PROGRAMS 149, ,393 (14,130) 246 TITLE VI-B, FLOW-THROUG 55,323 56,397 1, GIFTED/TALENTED 1,224 1, CURRICULAR TOTAL 1,350,653 1,314,093 (36,560) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 503, ,494 (3,472) 111 RESPONSE TO INTERVENTION 1,544 1, ALTERNATIVE EDUCATION PROG 1, (474) 122 REMEDIAL 3,992 4, ESL 7,632 7, SPECIAL PROGRAMS 44,201 48,108 3, TITLE VI-B, FLOW-THROUG 30,366 30, CAREER & TECHNICAL 62,514 62, GIFTED/TALENTED (11) 401 SUMMER ENRICHMENT 1,570 1, CURRICULAR ATHLETICS TOTAL 658, , COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 635, ,469 2, MUSIC 1,370 1, ALTERNATIVE EDUCATION PROG 5,994 5, PROJECT GRADUATION 1, (944) 122 REMEDIAL 3,296 3, ESL 7,356 7,159 (197) 200 SPECIAL PROGRAMS 76,964 77, TITLE VI-B, FLOW-THROUG 35,473 36, SECTION CAREER & TECHNICAL 152, ,708 2, GIFTED/TALENTED CURRICULAR 2,789 2, ATHLETICS 46,675 46, SATURDAY SCHOOL TOTAL 970, ,406 5,722 47

51 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 5 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 2100 SOCIAL SECURITY 119 TITLE III AFTER SCHOOL REMEDIATION 26,775 11,892 (14,883) 201 SPECIAL EDUCATION SUMMER SCH. 1,402 1, MEDICAID (100) 600 SUMMER PROGRAMS 3,174 0 (3,174) 601 9TH GRADE TRANSITION 50 0 (50) 630 REGIONAL SUMMER SCHOOL NON-REGULAR DAY SCH PROGRAM 51,652 51,605 (47) 840 INFANT & TODDLER CONN. 15,681 15, TITLE VI-B,PRESCHOOL GRANT 3,429 3, TOTAL 103,481 85,872 (17,609) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 25,405 25, SOCIAL SECURITY TOTAL 3,125,448 3,079,979 (45,469) OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 1,778,411 1,941, , REMEDIAL 5,375 0 (5,375) 123 ESL 20,977 23,818 2, TITLE I, MAIN GRANT 97, ,585 5, TITLE II 7,483 0 (7,483) 200 SPECIAL PROGRAMS 242, ,948 3, TITLE VI-B, FLOW-THROUG 93, ,152 12,603 TOTAL 2,245,404 2,419, ,374 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 842, ,164 84, REMEDIAL 7,649 8,685 1, ESL 14,626 16,607 1, SPECIAL PROGRAMS 58,892 73,371 14, TITLE VI-B, FLOW-THROUG 47,541 53,182 5, CAREER & TECHNICAL 102, ,660 11,991 TOTAL 1,074,280 1,193, ,389 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 1,076,658 1,200, , REMEDIAL 6,315 7, ESL 14,098 15,273 1, SPECIAL PROGRAMS 105, ,318 12, TITLE VI-B, FLOW-THROUG 54,081 61,409 7, CAREER & TECHNICAL 247, ,104 32,274 TOTAL 1,504,412 1,683, , NON-REGULAR DAY SCH PROGRAM 63,957 72,622 8, INFANT & TODDLER CONN. 19,663 22,326 2, TITLE VI-B,PRESCHOOL GRANT 6,572 7, TOTAL 90, ,410 12,218 48

52 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 6 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 29,728 33,754 4, VA RETIREMENT SYSTEM TOTAL 4,944,016 5,432, ,604 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 295, ,330 36, ESL 6,768 7, TITLE I, MAIN GRANT 26,934 35,944 9, TITLE II 6,339 7, SPECIAL PROGRAMS 29,877 26,716 (3,161) 246 TITLE VI-B, FLOW-THROUG 12,468 14,158 1,690 TOTAL 377, ,031 46,069 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 157, ,405 21, SPECIAL PROGRAMS 23,759 26,973 3, TITLE VI-B, FLOW-THROUG 10,651 12,093 1, CAREER & TECHNICAL 15,004 17,037 2,033 TOTAL 207, ,508 28,285 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 197, ,793 25, SPECIAL PROGRAMS 35,055 39,260 4, TITLE VI-B, FLOW-THROUG 13,900 15,784 1, CAREER & TECHNICAL 36,902 41,904 5,002 TOTAL 283, ,741 36, NON-REGULAR DAY SCH PROGRAM 35,028 37,467 2, INFANT & TODDLER CONN. 10,387 11,788 1,401 TOTAL 45,415 49,255 3,840 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 18,958 21,527 2, VA RETIREMENT SYS HYBRID PLAN TOTAL 933,346 1,051, ,716 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 2,316,857 2,651, , TITLE III 2,464 3,846 1, REMEDIAL 3,622 (3,890) (7,512) 123 ESL 31,030 36,933 5, TITLE I, MAIN GRANT 114, ,606 37, TITLE II 14,488 7,780 (6,708) 200 SPECIAL PROGRAMS 351, ,618 39, TITLE VI-B, FLOW-THROUG 104, ,681 25,959 TOTAL 2,939,008 3,369, ,990 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 1,003,730 1,161, , REMEDIAL 6,679 7,780 1,101 49

53 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 7 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 200 MIDDLE SCHOOLS 123 ESL 13,358 15,560 2, SPECIAL PROGRAMS 131, ,782 29, TITLE VI-B, FLOW-THROUG 80,092 93,272 13, CAREER & TECHNICAL 112, ,597 17,689 TOTAL 1,348,758 1,570, ,355 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 1,253,728 1,487, , REMEDIAL 6,679 7,780 1, ESL 13,358 15,560 2, SPECIAL PROGRAMS 200, ,529 35, TITLE VI-B, FLOW-THROUG 83,252 97,206 13, CAREER & TECHNICAL 265, ,444 44,404 TOTAL 1,822,786 2,154, , NON-REGULAR DAY SCH PROGRAM 146, ,880 13, INFANT & TODDLER CONN. 29,289 34,255 4, TITLE VI-B,PRESCHOOL GRANT 6,679 7,780 1,101 TOTAL 182, ,915 19,475 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 60,524 70,754 10, HOSPITALIZATION INSURANCE TOTAL 6,353,516 7,366,798 1,013,282 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 185, ,493 (2,825) 122 REMEDIAL (480) 123 ESL 2,480 2, TITLE I, MAIN GRANT 11,108 11, TITLE II 1, (657) 200 SPECIAL PROGRAMS 24,312 21,883 (2,429) 246 TITLE VI-B, FLOW-THROUG 9,475 9, TOTAL 234, ,259 (6,149) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 89,421 88,827 (594) 122 REMEDIAL ESL 1,307 1, SPECIAL PROGRAMS 7,387 8, TITLE VI-B, FLOW-THROUG 5,197 5, CAREER & TECHNICAL 10,513 10, TOTAL 114, , COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 114, , REMEDIAL ESL 1,260 1,226 (34) 200 SPECIAL PROGRAMS 12,691 12, TITLE VI-B, FLOW-THROUG 6,074 6, CAREER & TECHNICAL 25,445 25, TOTAL 160, ,212 1,137 50

54 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 8 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 2400 GROUP LIFE INSURANCE 800 NON-REGULAR DAY SCH PROGRAM 8,844 8,833 (11) 840 INFANT & TODDLER CONN. 2,685 2, TITLE VI-B,PRESCHOOL GRANT TOTAL 12,116 12, COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 4,350 4, GROUP LIFE INSURANCE TOTAL 525, ,798 (4,659) OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 6,253 6, ESL TITLE I, MAIN GRANT TITLE II SPECIAL PROGRAMS (123) 246 TITLE VI-B, FLOW-THROUG TOTAL 7,997 8, COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 3,341 3, SPECIAL PROGRAMS TITLE VI-B, FLOW-THROUG CAREER & TECHNICAL TOTAL 4,387 4, COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 4,185 4, SPECIAL PROGRAMS TITLE VI-B, FLOW-THROUG CAREER & TECHNICAL TOTAL 6,034 6, NON-REGULAR DAY SCH PROGRAM (31) 840 INFANT & TODDLER CONN TOTAL (26) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM VRS DISABILITY HYBRID TOTAL 19,779 20, OBJECT 2600 UNEMPLOYMENT INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 2,000 2,000 0 OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 94,735 97,103 2,368 51

55 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 9 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 2750 RHCC COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 157, ,333 14, REMEDIAL (407) 123 ESL 2,100 2, TITLE I, MAIN GRANT 9,413 10,439 1, TITLE II 1, (505) 200 SPECIAL PROGRAMS 20,605 20,547 (58) 246 TITLE VI-B, FLOW-THROUG 8,029 9,066 1,037 TOTAL 198, ,301 15,660 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 75,768 83,397 7, REMEDIAL ESL 1,107 1, SPECIAL PROGRAMS 6,255 7,561 1, TITLE VI-B, FLOW-THROUG 4,408 4, CAREER & TECHNICAL 8,909 9,925 1,016 TOTAL 97, ,709 10,683 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 96, ,529 10, REMEDIAL ESL 1,068 1, SPECIAL PROGRAMS 10,756 12,048 1, TITLE VI-B, FLOW-THROUG 5,147 5, CAREER & TECHNICAL 21,559 24,268 2,709 TOTAL 135, ,352 15, NON-REGULAR DAY SCH PROGRAM 7,492 8, INFANT & TODDLER CONN. 2,275 2, TITLE VI-B,PRESCHOOL GRANT TOTAL 10,265 11,429 1,164 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 3,684 4, RHCC TOTAL 445, ,958 43,714 OBJECT 2800 OTHER BENEFITS COST CENTER 000 UNDESIGNATED 000 GENERAL 262,580 95,000 (167,580) 120 TUITION ASSISTANCE 60,000 60,000 0 TOTAL 322, ,000 (167,580) COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT 22,000 0 (22,000) COST CENTER 300 HIGH SCHOOLS 520 ATHLETICS OTHER BENEFITS TOTAL 344, ,300 (189,580) 52

56 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 10 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 13,175 4,000 (9,175) 110 DIGITAL TRANFORMATION 15,000 20,000 5, SPECIAL PROGRAMS 80,000 76,000 (4,000) 246 TITLE VI-B, FLOW-THROUG 75,119 75,119 0 TOTAL 183, ,119 (8,175) COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 3,250 4,595 1, CHORUS ESL 4,000 4, SCIENCE 4,500 4, TITLE I, MAIN GRANT 8,000 8, TITLE II 4,300 4, GIFTED/TALENTED 4,425 3,000 (1,425) TOTAL 28,775 28,695 (80) COST CENTER 101 BEVERLEY MANOR ELEMENTARY 400 GIFTED/TALENTED (550) COST CENTER 102 CASSELL ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL COST CENTER 103 CHURCHVILLE ELEMENTARY 103 CHORUS (10) 400 GIFTED/TALENTED TOTAL COST CENTER 104 CLYMORE ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL COST CENTER 105 CRAIGSVILLE ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL COST CENTER 107 NORTH RIVER ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL COST CENTER 108 RIVERHEADS ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL

57 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 11 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 109 STUARTS DRAFT ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL COST CENTER 110 STUMP ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL COST CENTER 111 VERONA ELEMENTARY 400 GIFTED/TALENTED (550) COST CENTER 112 WILSON ELEMENTARY 103 CHORUS GIFTED/TALENTED TOTAL COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 14,500 14,330 (170) 101 MUSIC CHORUS TITLE III ESL VASAP 1, (500) 150 SCIENCE 2,000 2, GIFTED/TALENTED 2,000 2, SUMMER ENRICHMENT 20,000 20,000 0 TOTAL 41,200 40,530 (670) COST CENTER 201 BEVERLEY MANOR MIDDLE 103 CHORUS COST CENTER 202 STEWART MIDDLE 103 CHORUS COST CENTER 203 STUARTS DRAFT MIDDLE 103 CHORUS COST CENTER 204 WILSON MIDDLE 103 CHORUS COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 5,800 4,900 (900) 101 MUSIC CHORUS INDIVIDUAL STUDENT ALT ED PLAN 5,000 2,500 (2,500) 115 PROJECT GRADUATION 22,322 9,988 (12,334) 116 TESTING 9,100 9, ESL VASAP 4,000 2,000 (2,000) 192 TITLE II

58 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 12 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 300 HIGH SCHOOLS 200 SPECIAL PROGRAMS 34,000 36,000 2, CAREER & TECHNICAL 63,500 63, CARL PERKINS 14,500 14, GIFTED/TALENTED 1,250 1,000 (250) 520 ATHLETICS TOTAL 162, ,438 (15,984) COST CENTER 301 BUFFALO GAP HIGH 103 CHORUS 1,170 1,170 0 COST CENTER 302 FORT DEFIANCE HIGH 103 CHORUS 1,170 1,170 0 COST CENTER 303 RIVERHEADS HIGH 103 CHORUS 1,170 1,170 0 COST CENTER 304 STUARTS DRAFT HIGH 103 CHORUS 1,170 1,170 0 COST CENTER 305 WILSON MEMORIAL HIGH 103 CHORUS 705 1, SUMMER PROGRAMS 2,000 0 (2,000) 601 9TH GRADE TRANSITION (675) 800 NON-REGULAR DAY SCH PROGRAM 4,000 0 (4,000) 840 INFANT & TODDLER CONN. 54,500 54,500 0 TOTAL 61,175 54,500 (6,675) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 5,100 5, PROFESSIONAL SERVICES TOTAL 494, ,107 (30,354) OBJECT 3200 TEMPORARY HELP COST CENTER 000 UNDESIGNATED 200 SPECIAL PROGRAMS 85,000 85,000 0 OBJECT 3300 MAINTENANCE SERVICE COST CENTER 000 UNDESIGNATED 254 SECTION COST CENTER 100 ELEMENTARY 102 ART 1,000 1, COST CENTER 200 MIDDLE SCHOOLS 102 ART 1,000 1, AGRICULTURE WORK & FAMILY STUDIES 1, (798) 55

59 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 13 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 3300 MAINTENANCE SERVICE COST CENTER 200 MIDDLE SCHOOLS 370 TECHNOLOGY TOTAL 2,728 2,200 (528) COST CENTER 201 BEVERLEY MANOR MIDDLE 101 MUSIC 2,000 2, CHORUS TOTAL 2,000 2, COST CENTER 202 STEWART MIDDLE 101 MUSIC 2,000 2, CHORUS TOTAL 2,000 2, COST CENTER 203 STUARTS DRAFT MIDDLE 101 MUSIC 2,000 2, CHORUS TOTAL 2,000 2, COST CENTER 204 WILSON MIDDLE 101 MUSIC 2,000 2, CHORUS TOTAL 2,025 2, COST CENTER 300 HIGH SCHOOLS 102 ART 1,000 1, AGRICULTURE 12,503 17,000 4, WORK & FAMILY STUDIES TECHNOLOGY 2,500 2,500 0 TOTAL 16,938 21,650 4,712 COST CENTER 301 BUFFALO GAP HIGH 101 MUSIC 2,385 1,200 (1,185) COST CENTER 302 FORT DEFIANCE HIGH 101 MUSIC 1,200 1,200 0 COST CENTER 303 RIVERHEADS HIGH 101 MUSIC 1,200 1,200 0 COST CENTER 304 STUARTS DRAFT HIGH 101 MUSIC 1,000 1, COST CENTER 305 WILSON MEMORIAL HIGH 101 MUSIC 1,200 1, MAINTENANCE SERVICE TOTAL 35,976 39,750 3,774 56

60 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 14 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 3500 PRINTING & BINDING COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT NON-REGULAR DAY SCH PROGRAM 1,005 0 (1,005) 3500 PRINTING & BINDING TOTAL 1, (700) OBJECT 3600 ADVERTISING COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL OBJECT 3800 SERVICE-OTHER GOVT ENTITY COST CENTER 000 UNDESIGNATED 200 SPECIAL PROGRAMS 52,000 55,000 3, TUITION SUPPORT SVRP 412, ,788 12,527 TOTAL 464, ,788 15,527 OBJECT 3810 TUITION OTH DIV IN-STATE COST CENTER 100 ELEMENTARY 119 TITLE III 2,154 2,154 0 COST CENTER 300 HIGH SCHOOLS 113 GENESIS PROGRAM 157, ,998 34, SPECIAL PROGRAMS 40,000 42,000 2, GIFTED/TALENTED 2,000 3,000 1,000 TOTAL 199, ,998 37, TUITION OTH DIV IN-STATE TOTAL 202, ,152 37,134 OBJECT 5203 TELECOMMUNICATIONS 840 INFANT & TODDLER CONN. 1,200 1,200 0 OBJECT 5501 TRAVEL - MILEAGE COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS SPECIAL PROGRAMS 1,000 2,000 1,000 TOTAL 1,000 2,500 1,500 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 2,600 1,000 (1,600) 200 SPECIAL PROGRAMS 1,000 0 (1,000) 310 AGRICULTURE WORK & FAMILY STUDIES TECHNOLOGY TOTAL 4,200 2,000 (2,200) COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 6,000 2,000 (4,000) 310 AGRICULTURE 1,974 3,500 1, WORK & FAMILY STUDIES

61 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 15 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 5501 TRAVEL - MILEAGE COST CENTER 300 HIGH SCHOOLS 370 TECHNOLOGY TRADE & INDUSTRIAL EDUC 600 1, TOTAL 8,974 7,100 (1,874) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM TRAVEL - MILEAGE TOTAL 14,549 11,975 (2,574) OBJECT 5504 CONFERENCE/EDUC/INSERVICE COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 2,500 2, ART 0 2,000 2, DIGITAL TRANFORMATION 10,000 10, SPECIAL PROGRAMS 750 1, ASSISTIVE TECHNOLOGY GIFTED/TALENTED 300 1, TOTAL 13,550 17,250 3,700 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 26,919 18,750 (8,169) 119 TITLE III 4,250 4, ESL SCIENCE 1,000 1, TITLE I, MAIN GRANT 7,950 7, TITLE II SPECIAL PROGRAMS 1,000 1,000 0 TOTAL 42,447 34,278 (8,169) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 12,375 11,100 (1,275) 123 ESL SCIENCE 1,500 1, SPECIAL PROGRAMS CAREER & TECHNICAL 1,000 1, AGRICULTURE 4,000 3,000 (1,000) 340 WORK & FAMILY STUDIES 5,000 3,000 (2,000) 360 BUSINESS EDUCATION TECHNOLOGY 3,000 2,000 (1,000) 395 CARL PERKINS 3,000 10,000 7,000 TOTAL 31,125 33,150 2,025 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 8,250 7,750 (500) 112 INDIVIDUAL STUDENT ALT ED PLAN 1,000 1, SPECIAL PROGRAMS 1,000 1, CAREER & TECHNICAL 2,500 2, AGRICULTURE 8,000 8, WORK & FAMILY STUDIES 6,000 6, BUSINESS EDUCATION 1,000 1, TECHNOLOGY 4,500 4, TRADE & INDUSTRIAL EDUC CARL PERKINS 0 10,000 10,000 TOTAL 32,350 41,850 9,500 58

62 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 16 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 5504 CONFERENCE/EDUC/INSERVICE 840 INFANT & TODDLER CONN. 10,000 10,000 0 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 1,927 1, CONFERENCE/EDUC/INSERVICE TOTAL 131, ,455 7,056 OBJECT 5801 DUES & ASSOC. MEMBERSHIPS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 81 0 (81) COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL ATHLETICS 17,761 17,761 0 TOTAL 17,886 17, INFANT & TODDLER CONN DUES & ASSOC. MEMBERSHIPS TOTAL 18,367 18, OBJECT 6002 FOOD & FOOD SERV SUPPLIES 201 SPECIAL EDUCATION SUMMER SCH OBJECT 6007 REPAIR & MAINT SUPPLIES COST CENTER 200 MIDDLE SCHOOLS 300 CAREER & TECHNICAL COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL REPAIR & MAINT SUPPLIES TOTAL OBJECT 6012 BOOKS & SUBSCRIPTIONS COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 158,550 50,000 (108,550) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 10,000 10,000 0 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 31, , , BOOKS & SUBSCRIPTIONS TOTAL 200, ,

63 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 17 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 8,849 9, CHORUS 0 9,000 9, DIGITAL TRANFORMATION 2,000 2, SPECIAL PROGRAMS 18,800 15,000 (3,800) 203 ASSISTIVE TECHNOLOGY 0 1,300 1,300 TOTAL 29,649 36,300 6,651 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 41,670 48,170 6, CHORUS 8,100 8, RESPONSE TO INTERVENTION 7,334 5,000 (2,334) 119 TITLE III 6,693 6, ESL SCIENCE 43,000 43, TITLE I, MAIN GRANT 50,756 50, SPECIAL PROGRAMS 6,100 6, GIFTED/TALENTED 10,000 2,000 (8,000) 401 SUMMER ENRICHMENT 2,700 2,700 0 TOTAL 176, ,019 (3,834) COST CENTER 101 BEVERLEY MANOR ELEMENTARY 100 REGULAR PROGRAMS 5,780 0 (5,780) 102 ART (405) 103 CHORUS (550) 199 ALLOCATION 1,945 0 (1,945) 400 GIFTED/TALENTED (550) TOTAL 9,230 0 (9,230) COST CENTER 102 CASSELL ELEMENTARY 100 REGULAR PROGRAMS 9,900 13,020 3, ART CHORUS ALLOCATION 2,975 3, GIFTED/TALENTED TOTAL 14,660 18,805 4,145 COST CENTER 103 CHURCHVILLE ELEMENTARY 100 REGULAR PROGRAMS 5,922 8,060 2, ART CHORUS ALLOCATION 1,981 2, GIFTED/TALENTED TOTAL 9,333 12,130 2,797 COST CENTER 104 CLYMORE ELEMENTARY 100 REGULAR PROGRAMS 11,360 14,060 2, ART CHORUS ALLOCATION 3,340 4, GIFTED/TALENTED TOTAL 16,530 20,105 3,575 60

64 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 18 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 105 CRAIGSVILLE ELEMENTARY 100 REGULAR PROGRAMS 2,780 2, ART CHORUS ALLOCATION 1,195 1, GIFTED/TALENTED TOTAL 5,280 5, COST CENTER 107 NORTH RIVER ELEMENTARY 100 REGULAR PROGRAMS 4,440 5,600 1, ART CHORUS ALLOCATION 1,610 1, GIFTED/TALENTED TOTAL 7,435 9,055 1,620 COST CENTER 108 RIVERHEADS ELEMENTARY 100 REGULAR PROGRAMS 9,900 11,820 1, ART CHORUS ALLOCATION 2,975 3, GIFTED/TALENTED TOTAL 14,760 17,305 2,545 COST CENTER 109 STUARTS DRAFT ELEMENTARY 100 REGULAR PROGRAMS 12,220 11,420 (800) 102 ART CHORUS ALLOCATION 3,555 3,355 (200) 400 GIFTED/TALENTED TOTAL 17,560 16,805 (755) COST CENTER 110 STUMP ELEMENTARY 100 REGULAR PROGRAMS 6,182 6, ART (33) 103 CHORUS (100) 199 ALLOCATION 2,046 2, GIFTED/TALENTED TOTAL 9,791 10, COST CENTER 111 VERONA ELEMENTARY 100 REGULAR PROGRAMS 6,200 0 (6,200) 102 ART (372) 103 CHORUS (600) 199 ALLOCATION 2,050 0 (2,050) 400 GIFTED/TALENTED (550) TOTAL 9,772 0 (9,772) COST CENTER 112 WILSON ELEMENTARY 100 REGULAR PROGRAMS 13,160 11,380 (1,780) 102 ART CHORUS (25) 199 ALLOCATION 3,790 3,345 (445) 400 GIFTED/TALENTED TOTAL 18,880 16,755 (2,125) 61

65 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 19 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 26,473 27, MUSIC CHORUS 1,250 1, TESTING 3,100 3, TITLE III 3,606 3, ESL SCIENCE 8,000 8, SPECIAL PROGRAMS 3,500 3, CAREER & TECHNICAL 0 1,000 1, GIFTED/TALENTED 5,912 1,000 (4,912) 401 SUMMER ENRICHMENT 2,695 2,695 0 TOTAL 55,036 52,651 (2,385) COST CENTER 201 BEVERLEY MANOR MIDDLE 100 REGULAR PROGRAMS 17,328 16,992 (336) 101 MUSIC 6,950 3,350 (3,600) 102 ART 1,600 1,000 (600) 103 CHORUS 1,450 1,350 (100) 150 SCIENCE 2,000 2, ALLOCATION 4,610 4,540 (70) 310 AGRICULTURE 4,240 4, WORK & FAMILY STUDIES 4,320 4, BUSINESS EDUCATION 2,240 2, TECHNOLOGY 2, (2,449) 400 GIFTED/TALENTED 1,350 1, TOTAL 49,037 42,032 (7,005) COST CENTER 202 STEWART MIDDLE 100 REGULAR PROGRAMS 14,042 12,984 (1,058) 101 MUSIC 3,350 3, ART 1,000 1, CHORUS 1,675 1,350 (325) 150 SCIENCE 2,000 2, ALLOCATION 3,926 3,705 (221) 310 AGRICULTURE 4,320 4, WORK & FAMILY STUDIES 4,400 4, BUSINESS EDUCATION 1,760 1, TECHNOLOGY 3,200 3, GIFTED/TALENTED 1,350 1, TOTAL 41,023 39,569 (1,454) COST CENTER 203 STUARTS DRAFT MIDDLE 100 REGULAR PROGRAMS 12,720 12,384 (336) 101 MUSIC 3,350 3, ART 1,380 1,000 (380) 103 CHORUS 6,175 1,350 (4,825) 150 SCIENCE 2,000 2, ALLOCATION 3,650 3,580 (70) 310 AGRICULTURE 4,160 4, WORK & FAMILY STUDIES 4,640 4, BUSINESS EDUCATION 1,840 1, TECHNOLOGY 3,261 3,100 (161) 400 GIFTED/TALENTED 1,350 1, TOTAL 44,526 38,904 (5,622) 62

66 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 20 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 204 WILSON MIDDLE 100 REGULAR PROGRAMS 14,088 13,992 (96) 101 MUSIC 3,350 3, ART 1,600 1,000 (600) 103 CHORUS 1,425 1,350 (75) 150 SCIENCE 2,000 2, ALLOCATION 3,935 3,915 (20) 310 AGRICULTURE 4,960 4, WORK & FAMILY STUDIES 4,640 4, BUSINESS EDUCATION 2,560 2, TECHNOLOGY 3,263 2,700 (563) 400 GIFTED/TALENTED 1,350 1, TOTAL 43,171 41,967 (1,204) COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 45,631 37,250 (8,381) 101 MUSIC ,000 17, CHORUS 4,400 8,900 4, INDIVIDUAL STUDENT ALT ED PLAN ALTERNATIVE EDUCATION PROG 5,675 3,000 (2,675) 116 TESTING 3,100 3, TITLE III 2,249 2, ESL 2,378 2, SCIENCE 6,250 6, SPECIAL PROGRAMS 7,000 7, CAREER & TECHNICAL 0 1,000 1, AGRICULTURE 50 0 (50) 395 CARL PERKINS 4,999 5, CREDENTIALING GIFTED/TALENTED 950 1, ATHLETICS 6,250 6,250 0 TOTAL 90, ,077 12,045 COST CENTER 301 BUFFALO GAP HIGH 100 REGULAR PROGRAMS 11,892 12, MUSIC 4,100 4, ART 1,131 1,000 (131) 103 CHORUS 1,350 1, SCIENCE 1,750 1, ALLOCATION 3,678 3, AGRICULTURE 2,000 2, WORK & FAMILY STUDIES 2,880 2, BUSINESS EDUCATION TECHNOLOGY 2,640 2, TRADE & INDUSTRIAL EDUC GIFTED/TALENTED 1,750 2, TOTAL 34,221 34, COST CENTER 302 FORT DEFIANCE HIGH 100 REGULAR PROGRAMS 18,542 18, MUSIC 4,100 4, ART 1,880 1,300 (580) 103 CHORUS 1,350 1, SCIENCE 2,250 2, ALLOCATION 5,063 5, AGRICULTURE 2,800 2, WORK & FAMILY STUDIES 4,000 4, OCCUPATIONAL TRAINING 5, (4,500) 360 BUSINESS EDUCATION

67 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 21 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 302 FORT DEFIANCE HIGH 370 TECHNOLOGY 2,400 2, TRADE & INDUSTRIAL EDUC GIFTED/TALENTED 1,750 2, TOTAL 50,345 45,643 (4,702) COST CENTER 303 RIVERHEADS HIGH 100 REGULAR PROGRAMS 11,220 11,088 (132) 101 MUSIC 12,700 4,100 (8,600) 102 ART 990 1, CHORUS 1,350 1, SCIENCE 1,750 1, ALLOCATION 3,538 3,510 (28) 310 AGRICULTURE 2,600 2,400 (200) 340 WORK & FAMILY STUDIES 2,880 2, BUSINESS EDUCATION TECHNOLOGY 1,742 1,000 (742) 380 TRADE & INDUSTRIAL EDUC GIFTED/TALENTED 1,750 2, TOTAL 41,470 32,028 (9,442) COST CENTER 304 STUARTS DRAFT HIGH 100 REGULAR PROGRAMS 16,248 16, MUSIC 4,300 4,100 (200) 102 ART 1,880 1,300 (580) 103 CHORUS 1,350 1, SCIENCE 2,250 2, ALLOCATION 4,585 4, AGRICULTURE 2,640 2, WORK & FAMILY STUDIES 3,200 3, OCCUPATIONAL TRAINING BUSINESS EDUCATION TECHNOLOGY 3,280 3, TRADE & INDUSTRIAL EDUC GIFTED/TALENTED 1,750 2, TOTAL 43,033 43, COST CENTER 305 WILSON MEMORIAL HIGH 100 REGULAR PROGRAMS 18,266 18, MUSIC 7,700 4,100 (3,600) 102 ART 1,729 1,300 (429) 103 CHORUS 1,815 1,350 (465) 150 SCIENCE 2,250 2, ALLOCATION 5,006 5, AGRICULTURE 2,246 2, WORK & FAMILY STUDIES 2,560 2, BUSINESS EDUCATION TECHNOLOGY 2,460 3, TRADE & INDUSTRIAL EDUC GIFTED/TALENTED 1,750 2, TOTAL 46,992 44,590 (2,402) 124 AFTER SCHOOL REMEDIATION 15,250 8,300 (6,950) 600 SUMMER PROGRAMS 36,880 0 (36,880) 601 9TH GRADE TRANSITION 2,275 3, INFANT & TODDLER CONN. 12,961 6,000 (6,961) TOTAL 67,366 17,300 (50,066) 64

68 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 22 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 43,706 7,518 (36,188) 6013 EDUCATIONAL SUPPLIES TOTAL 989, ,129 (110,562) OBJECT 6016 TITLE I, PARENTAL INVOLVEMENT COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT 27,309 27,309 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 6,663 6,000 (663) 110 DIGITAL TRANFORMATION 335, ,000 15, RESPONSE TO INTERVENTION 23,666 31,000 7, SPECIAL PROGRAMS 7,000 3,000 (4,000) 203 ASSISTIVE TECHNOLOGY 0 4,000 4,000 TOTAL 372, ,000 21,671 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 7,460 9,300 1, TITLE I, MAIN GRANT 19,129 20, GIFTED/TALENTED 14,463 14, TOTAL 41,052 44,100 3,048 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 3,815 8,700 4, TESTING 3,800 3, TITLE III ESL 1,622 1, CARL PERKINS 0 25,000 25,000 TOTAL 9,937 39,822 29,885 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 1,507 10,000 8, INDIVIDUAL STUDENT ALT ED PLAN 1,200 1,000 (200) 114 ALTERNATIVE EDUCATION PROG 11,845 11, TESTING 6,100 0 (6,100) 399 CREDENTIALING 20,081 12,714 (7,367) TOTAL 40,733 35,559 (5,174) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 5,459 5, SOFTWARE / ON-LINE SERVICES TOTAL 469, ,940 49,430 OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 000 UNDESIGNATED 110 DIGITAL TRANFORMATION 11,000 11, SPECIAL PROGRAMS 2, (1,800) 203 ASSISTIVE TECHNOLOGY 0 1,800 1, SECTION 504 5,000 3,000 (2,000) TOTAL 18,400 16,400 (2,000) 65

69 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 23 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 6,500 5,000 (1,500) 119 TITLE III 3,125 3, TITLE I, MAIN GRANT 39,238 0 (39,238) 400 GIFTED/TALENTED 0 5,000 5,000 TOTAL 48,863 13,125 (35,738) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 6, (5,600) 400 GIFTED/TALENTED 0 3,000 3,000 TOTAL 6,100 3,500 (2,600) COST CENTER 201 BEVERLEY MANOR MIDDLE 102 ART COST CENTER 202 STEWART MIDDLE 102 ART COST CENTER 203 STUARTS DRAFT MIDDLE 102 ART COST CENTER 204 WILSON MIDDLE 102 ART COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 6,377 7,600 1, INDIVIDUAL STUDENT ALT ED PLAN 1,400 1,000 (400) 119 TITLE III 1,980 1, ESL CAREER & TECHNICAL 1,000 1, C&T STATE EQUIP SOFTWARE 20,023 20, GIFTED/TALENTED 0 2,500 2,500 TOTAL 31,280 34,603 3,323 COST CENTER 301 BUFFALO GAP HIGH 102 ART COST CENTER 302 FORT DEFIANCE HIGH 102 ART COST CENTER 303 RIVERHEADS HIGH 102 ART COST CENTER 304 STUARTS DRAFT HIGH 102 ART COST CENTER 305 WILSON MEMORIAL HIGH 102 ART

70 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 24 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6050 NON-CAPITALIZED TECH HRDWR 840 INFANT & TODDLER CONN. 3,500 3, NON-CAPITALIZED TECH HRDWR TOTAL 110,123 76,528 (33,595) OBJECT 6070 NON-CAPITALIZED EQUIPMENT COST CENTER 000 UNDESIGNATED 150 SCIENCE 10,000 10,000 0 COST CENTER 200 MIDDLE SCHOOLS 300 CAREER & TECHNICAL CARL PERKINS 42,993 5,000 (37,993) TOTAL 42,993 5,100 (37,893) COST CENTER 201 BEVERLEY MANOR MIDDLE 310 AGRICULTURE 0 1,060 1, WORK & FAMILY STUDIES 1,080 1, BUSINESS EDUCATION TECHNOLOGY 2,551 5,000 2,449 TOTAL 4,191 7,700 3,509 COST CENTER 202 STEWART MIDDLE 310 AGRICULTURE 1,080 1, WORK & FAMILY STUDIES 1,100 1, BUSINESS EDUCATION TECHNOLOGY 2,000 2,000 0 TOTAL 4,620 4,620 0 COST CENTER 203 STUARTS DRAFT MIDDLE 310 AGRICULTURE 1,040 1, WORK & FAMILY STUDIES 1,160 1, BUSINESS EDUCATION TECHNOLOGY 1,839 2, TOTAL 4,499 4, COST CENTER 204 WILSON MIDDLE 310 AGRICULTURE 1,240 1, WORK & FAMILY STUDIES 1,160 1, BUSINESS EDUCATION TECHNOLOGY 3,000 3,000 0 TOTAL 6,040 6,040 0 COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 1,000 1, CARL PERKINS 47,993 47,933 (60) TOTAL 48,993 48,933 (60) COST CENTER 301 BUFFALO GAP HIGH 310 AGRICULTURE 1,500 1, WORK & FAMILY STUDIES BUSINESS EDUCATION TECHNOLOGY TOTAL 3,080 3,

71 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 25 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 6070 NON-CAPITALIZED EQUIPMENT COST CENTER 302 FORT DEFIANCE HIGH 310 AGRICULTURE WORK & FAMILY STUDIES BUSINESS EDUCATION TECHNOLOGY 1,000 1,000 0 TOTAL 2,140 2,140 0 COST CENTER 303 RIVERHEADS HIGH 310 AGRICULTURE WORK & FAMILY STUDIES BUSINESS EDUCATION TECHNOLOGY 1,258 2, TOTAL 2,678 3, COST CENTER 304 STUARTS DRAFT HIGH 310 AGRICULTURE WORK & FAMILY STUDIES 1, (160) 360 BUSINESS EDUCATION TECHNOLOGY (521) TOTAL 2,681 2,000 (681) COST CENTER 305 WILSON MEMORIAL HIGH 310 AGRICULTURE 1, (554) 340 WORK & FAMILY STUDIES BUSINESS EDUCATION TECHNOLOGY 1, (740) TOTAL 3,174 1,880 (1,294) 6070 NON-CAPITALIZED EQUIPMENT TOTAL 135,089 99,773 (35,316) OBJECT 7100 SHEN VALLEY REGIONAL SPEC ED COST CENTER 000 UNDESIGNATED 231 TUITION SUPPORT SVRP 496,420 1,212, ,985 OBJECT 7201 VVTC REGIONAL TUITION COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 2,242,090 2,349, ,829 OBJECT 7202 VVTC LOCAL COLLECTIONS COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 425, ,484 (14,626) OBJECT 7203 VVTC STATE FLOW THROUGH FUNDS COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 214, ,440 (22,000) OBJECT 7204 VVTC CARL PERKINS FLOW THROUGH COST CENTER 300 HIGH SCHOOLS 395 CARL PERKINS 14,055 14,

72 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 26 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1100 CLASSROOM INSTRUCTION OBJECT 7300 CEN. SHEN VALLEY REG GOV SCHL COST CENTER 300 HIGH SCHOOLS 400 GIFTED/TALENTED 493, ,848 25, CLASSROOM INSTRUCTION TOTAL 66,152,051 67,741,378 1,589,327 FUNCTION 1210 GUIDANCE SERVICES OBJECT 1123 COUNSELORS COST CENTER 100 ELEMENTARY 000 GENERAL 663, ,031 13,296 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 426, ,243 8,541 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 710, ,221 (2,476) 1123 COUNSELORS TOTAL 1,801,134 1,820,495 19,361 OBJECT 1150 OFFICE CLERICAL COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 108, ,724 (4,311) COST CENTER 300 HIGH SCHOOLS 000 GENERAL 123, ,584 2, OFFICE CLERICAL TOTAL 231, ,308 (1,849) OBJECT 2100 SOCIAL SECURITY COST CENTER 100 ELEMENTARY 000 GENERAL 50,775 51,793 1,018 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 40,906 41, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 63,783 63, SOCIAL SECURITY TOTAL 155, ,814 1,350 OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 100 ELEMENTARY 000 GENERAL 77,563 88,072 10,509 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 71,722 80,380 8,658 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 122, ,078 13,840 69

73 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 27 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) 2210 VA RETIREMENT SYSTEM TOTAL 271, ,530 33,007 FUNCTION 1210 GUIDANCE SERVICES OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN COST CENTER 100 ELEMENTARY 000 GENERAL 19,740 22,417 2,677 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 6,672 7, VA RETIREMENT SYS HYBRID PLAN TOTAL 26,412 29,995 3,583 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 100 ELEMENTARY 000 GENERAL 99, ,912 18,081 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 101, ,721 19,655 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 113, ,386 15, HOSPITALIZATION INSURANCE TOTAL 314, ,019 53,295 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 100 ELEMENTARY 000 GENERAL 8,696 8, COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 7,006 7, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 10,923 10, GROUP LIFE INSURANCE TOTAL 26,625 26, OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 100 ELEMENTARY 000 GENERAL COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL VRS DISABILITY HYBRID TOTAL OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 4,654 4, OBJECT 2750 RHCC COST CENTER 100 ELEMENTARY 000 GENERAL 7,366 8,

74 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 28 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1210 GUIDANCE SERVICES OBJECT 2750 RHCC COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 5,934 6, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 9,255 10,256 1, RHCC TOTAL 22,555 25,215 2,660 OBJECT 2800 OTHER BENEFITS COST CENTER 000 UNDESIGNATED 000 GENERAL 11,682 0 (11,682) OBJECT 5400 LEASES AND RENTALS COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 2,600 2,600 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 5,500 5, LEASES AND RENTALS TOTAL 8,100 8,100 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE COST CENTER 100 ELEMENTARY 000 GENERAL 2,000 2,000 0 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 2,000 2,000 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 2,000 2, CONFERENCE/EDUC/INSERVICE TOTAL 6,000 6,000 0 OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 100 ELEMENTARY 000 GENERAL 2,400 2,400 0 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 1,200 1,200 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 1,950 1, EDUCATIONAL SUPPLIES TOTAL 5,550 5,550 0 OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 100 ELEMENTARY 000 GENERAL 2,400 2,

75 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 29 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1210 GUIDANCE SERVICES OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 1,200 1,200 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 1,950 1, NON-CAPITALIZED TECH HRDWR TOTAL 5,550 5, GUIDANCE SERVICES TOTAL 2,891,688 2,991, ,081 FUNCTION 1220 SCHOOL SOCIAL WORKER SE OBJECT 1130 OTHER PROFESSIONALS 800 NON-REGULAR DAY SCH PROGRAM 33,710 34, COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 79,420 81,008 1, OTHER PROFESSIONALS TOTAL 113, ,392 2,262 OBJECT 1134 VISITING TEACHERS COST CENTER 000 UNDESIGNATED 000 GENERAL 264, ,175 5,297 OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 000 GENERAL 20,265 20, NON-REGULAR DAY SCH PROGRAM 2,579 2, COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 6,076 6, SOCIAL SECURITY TOTAL 28,920 29, OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 000 UNDESIGNATED 000 GENERAL 38,831 44,094 5, NON-REGULAR DAY SCH PROGRAM 4,942 5, COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 11,643 13,220 1, VA RETIREMENT SYSTEM TOTAL 55,416 62,925 7,509 72

76 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 30 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1220 SCHOOL SOCIAL WORKER SE OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 36,220 38,900 2, GENERAL 5,033 11,345 6, NON-REGULAR DAY SCH PROGRAM 7,244 7, TOTAL 12,277 19,125 6,848 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 14,372 15,484 1, HOSPITALIZATION INSURANCE TOTAL 62,869 73,509 10,640 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 3,470 3, NON-REGULAR DAY SCH PROGRAM COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 1,040 1, GROUP LIFE INSURANCE TOTAL 4,952 5, OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL OBJECT 2750 RHCC COST CENTER 000 UNDESIGNATED 000 GENERAL 2,940 3, NON-REGULAR DAY SCH PROGRAM COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM RHCC TOTAL 4,196 4, OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 000 UNDESIGNATED 000 GENERAL OBJECT 5004 PARENT ADVISORY COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 1,000 1,

77 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 31 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1220 SCHOOL SOCIAL WORKER SE OBJECT 5203 TELECOMMUNICATIONS COST CENTER 000 UNDESIGNATED 000 GENERAL COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 1,500 1, TELECOMMUNICATIONS TOTAL 2,050 2, OBJECT 5504 CONFERENCE/EDUC/INSERVICE COST CENTER 000 UNDESIGNATED 000 GENERAL 1,500 1,500 0 OBJECT 6001 OFFICE SUPPLIES COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 000 UNDESIGNATED 000 GENERAL 1,800 2, OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 000 UNDESIGNATED 000 GENERAL 930 1, OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 000 UNDESIGNATED 000 GENERAL (570) 1220 SCHOOL SOCIAL WORKER SE TOTAL 544, ,337 26,952 FUNCTION 1230 HOMEBOUND INSTRUCTION OBJECT 1121 TEACHERS COST CENTER 100 ELEMENTARY 000 GENERAL 8,500 10,000 1,500 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 26,309 30,000 3, TEACHERS TOTAL 34,809 40,000 5,191 OBJECT 2100 SOCIAL SECURITY COST CENTER 100 ELEMENTARY 000 GENERAL COST CENTER 300 HIGH SCHOOLS 000 GENERAL 2,013 2, SOCIAL SECURITY TOTAL 2,663 3,

78 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 32 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1230 HOMEBOUND INSTRUCTION OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 300 HIGH SCHOOLS 000 GENERAL 1,000 1, HOMEBOUND INSTRUCTION TOTAL 38,472 44,060 5,588 FUNCTION 1310 IMPROVEMENT OF INSTRUCT OBJECT 1121 TEACHERS COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 51,183 52,207 1, TITLE II 50,329 51,336 1,007 TOTAL 101, ,543 2,031 COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 52,753 53,808 1, TEACHERS TOTAL 154, ,351 3,086 OBJECT 1124 ITRTs / SUPERVISORS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 465, ,155 9, SPECIAL PROGRAMS 105,641 90,919 (14,722) 300 CAREER & TECHNICAL 70,803 72,219 1,416 TOTAL 642, ,293 (3,989) 800 NON-REGULAR DAY SCH PROGRAM 81,668 83,301 1, ITRTs / SUPERVISORS TOTAL 723, ,594 (2,356) OBJECT 1130 OTHER PROFESSIONALS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 101, ,545 2, ESL 28,197 28, TOTAL 129, ,475 2,763 OBJECT 1137 ACCOUNTANT COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 23,481 23, OBJECT 1150 OFFICE CLERICAL COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 171, ,611 3, SPECIAL PROGRAMS 91,476 93,306 1,830 TOTAL 262, ,917 5,254 OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 58,295 59,459 1, ESL 2,157 2, SPECIAL PROGRAMS 15,081 14,093 (988) 300 CAREER & TECHNICAL 5,417 5, TOTAL 80,950 81,

79 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 33 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1310 IMPROVEMENT OF INSTRUCT OBJECT 2100 SOCIAL SECURITY COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 3,915 3, TITLE II 3,850 3, TOTAL 7,765 7, COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 4,036 4, NON-REGULAR DAY SCH PROGRAM 6,247 6, SOCIAL SECURITY TOTAL 98,998 99, OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 111, ,849 15, SPECIAL PROGRAMS 28,898 30,066 1, CAREER & TECHNICAL 10,380 11,786 1,406 TOTAL 150, ,701 17,709 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 7,503 8,520 1, TITLE II 7,378 8,378 1,000 TOTAL 14,881 16,898 2,017 COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 7,734 8,781 1, NON-REGULAR DAY SCH PROGRAM 11,973 13,595 1, VA RETIREMENT SYSTEM TOTAL 185, ,975 22,395 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 88,054 98,645 10, SPECIAL PROGRAMS 23,980 27,526 3, CAREER & TECHNICAL 7,186 7, TOTAL 119, ,913 14,693 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 6,679 7,780 1, TITLE II 9,168 11,626 2,458 TOTAL 15,847 19,406 3,559 COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 7,244 7, NON-REGULAR DAY SCH PROGRAM 7,186 7,

80 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 34 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) 2300 HOSPITALIZATION INSURANCE TOTAL 149, ,841 19,344 FUNCTION 1310 IMPROVEMENT OF INSTRUCT OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 9,982 10, SPECIAL PROGRAMS 2,582 2,413 (169) 300 CAREER & TECHNICAL TOTAL 13,492 13, COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS TITLE II TOTAL 1,329 1, COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II NON-REGULAR DAY SCH PROGRAM 1,070 1, GROUP LIFE INSURANCE TOTAL 16,582 16, OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 2,845 2, OBJECT 2750 RHCC COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 8,457 9,562 1, SPECIAL PROGRAMS 2,188 2, CAREER & TECHNICAL TOTAL 11,431 12,716 1,285 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS TITLE II TOTAL 1,127 1, COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II NON-REGULAR DAY SCH PROGRAM 907 1, RHCC TOTAL 14,051 15,676 1,625 OBJECT 2800 OTHER BENEFITS COST CENTER 000 UNDESIGNATED 200 SPECIAL PROGRAMS 23,827 0 (23,827) 77

81 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 35 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1310 IMPROVEMENT OF INSTRUCT OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT 4,000 4,000 0 OBJECT 3500 PRINTING & BINDING COST CENTER 000 UNDESIGNATED 200 SPECIAL PROGRAMS 1,250 1, OBJECT 5400 LEASES AND RENTALS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 25,000 25, SPECIAL PROGRAMS 4,050 0 (4,050) TOTAL 29,050 25,000 (4,050) OBJECT 5504 CONFERENCE/EDUC/INSERVICE COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 5,952 6, SPECIAL PROGRAMS 1,500 1,500 0 TOTAL 7,452 7, COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT 3,000 3, CONFERENCE/EDUC/INSERVICE TOTAL 10,452 10, OBJECT 5801 DUES & ASSOC. MEMBERSHIPS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 7,358 7, SPECIAL PROGRAMS TOTAL 7,658 7, OBJECT 6001 OFFICE SUPPLIES COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT 2,500 2,500 0 OBJECT 6007 REPAIR & MAINT SUPPLIES COST CENTER 000 UNDESIGNATED 200 SPECIAL PROGRAMS (500) OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 000 UNDESIGNATED 200 SPECIAL PROGRAMS 0 1,000 1,000 OBJECT 6016 TITLE I, PARENTAL INVOLVEMENT COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT (200) OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 3,663 4, SPECIAL PROGRAMS 12,100 28,000 15,900 TOTAL 15,763 32,000 16,237 78

82 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 36 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1310 IMPROVEMENT OF INSTRUCT OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 3,351 3, SPECIAL PROGRAMS (700) TOTAL 4,051 3,500 (551) 1310 IMPROVEMENT OF INSTRUCT TOTAL 1,860,875 1,902,688 41,813 FUNCTION 1320 MEDIA SERVICES OBJECT 1122 LIBRARIANS COST CENTER 100 ELEMENTARY 000 GENERAL 582, ,054 11,661 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 218, ,513 4,364 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 275, ,846 (9,253) 1122 LIBRARIANS TOTAL 1,075,641 1,082,413 6,772 OBJECT 1150 OFFICE CLERICAL COST CENTER 000 UNDESIGNATED 000 GENERAL 32,948 33, COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 71,744 73,178 1,434 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 81,963 83,602 1, OFFICE CLERICAL TOTAL 186, ,387 3,732 OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 000 GENERAL 2,521 2, COST CENTER 100 ELEMENTARY 000 GENERAL 44,555 45, COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 22,176 22, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 27,317 26,731 (586) 2100 SOCIAL SECURITY TOTAL 96,569 97,

83 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 37 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1320 MEDIA SERVICES OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 000 UNDESIGNATED 000 GENERAL 4,830 5, COST CENTER 100 ELEMENTARY 000 GENERAL 85,378 96,948 11,570 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 39,886 45,291 5,405 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 47,810 51,879 4, VA RETIREMENT SYSTEM TOTAL 177, ,603 21,699 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 2,613 2, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 4,536 5, VA RETIREMENT SYS HYBRID PLAN TOTAL 7,149 8, OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 7,186 7, COST CENTER 100 ELEMENTARY 000 GENERAL 79,266 93,747 14,481 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 59,285 70,495 11,210 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 59,155 68,528 9, HOSPITALIZATION INSURANCE TOTAL 204, ,512 35,620 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL COST CENTER 100 ELEMENTARY 000 GENERAL 7,629 7, COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 3,796 3,

84 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 38 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1320 MEDIA SERVICES OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 300 HIGH SCHOOLS 000 GENERAL 4,678 4,578 (100) 2400 GROUP LIFE INSURANCE TOTAL 16,535 16, OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL COST CENTER 300 HIGH SCHOOLS 000 GENERAL VRS DISABILITY HYBRID TOTAL OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 2,960 3, OBJECT 2750 RHCC COST CENTER 000 UNDESIGNATED 000 GENERAL COST CENTER 100 ELEMENTARY 000 GENERAL 6,467 7, COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 3,219 3, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 3,964 4, RHCC TOTAL 14,016 15,658 1,642 OBJECT 2800 OTHER BENEFITS COST CENTER 000 UNDESIGNATED 000 GENERAL 9,080 0 (9,080) OBJECT 5504 CONFERENCE/EDUC/INSERVICE COST CENTER 000 UNDESIGNATED 000 GENERAL 8,000 8,000 0 OBJECT 6012 BOOKS & SUBSCRIPTIONS COST CENTER 101 BEVERLEY MANOR ELEMENTARY 000 GENERAL 3,390 0 (3,390) COST CENTER 102 CASSELL ELEMENTARY 000 GENERAL 5,450 7,010 1,560 81

85 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 39 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1320 MEDIA SERVICES OBJECT 6012 BOOKS & SUBSCRIPTIONS COST CENTER 103 CHURCHVILLE ELEMENTARY 000 GENERAL 3,461 4,530 1,069 COST CENTER 104 CLYMORE ELEMENTARY 000 GENERAL 6,180 7,530 1,350 COST CENTER 105 CRAIGSVILLE ELEMENTARY 000 GENERAL 1,890 1,890 0 COST CENTER 107 NORTH RIVER ELEMENTARY 000 GENERAL 2,720 3, COST CENTER 108 RIVERHEADS ELEMENTARY 000 GENERAL 5,450 6, COST CENTER 109 STUARTS DRAFT ELEMENTARY 000 GENERAL 6,610 6,210 (400) COST CENTER 110 STUMP ELEMENTARY 000 GENERAL 3,591 3, COST CENTER 111 VERONA ELEMENTARY 000 GENERAL 3,600 0 (3,600) COST CENTER 112 WILSON ELEMENTARY 000 GENERAL 7,080 6,190 (890) COST CENTER 201 BEVERLEY MANOR MIDDLE 000 GENERAL 7,895 7,755 (140) COST CENTER 202 STEWART MIDDLE 000 GENERAL 6,526 6,085 (441) COST CENTER 203 STUARTS DRAFT MIDDLE 000 GENERAL 5,975 5,835 (140) COST CENTER 204 WILSON MIDDLE 000 GENERAL 6,545 6,505 (40) COST CENTER 301 BUFFALO GAP HIGH 000 GENERAL 5,630 5, COST CENTER 302 FORT DEFIANCE HIGH 000 GENERAL 8,401 8,

86 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 40 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1320 MEDIA SERVICES OBJECT 6012 BOOKS & SUBSCRIPTIONS COST CENTER 303 RIVERHEADS HIGH 000 GENERAL 5,350 5,295 (55) COST CENTER 304 STUARTS DRAFT HIGH 000 GENERAL 7,445 7, COST CENTER 305 WILSON MEMORIAL HIGH 000 GENERAL 8,286 8, BOOKS & SUBSCRIPTIONS TOTAL 111, ,825 (2,650) OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 000 UNDESIGNATED 000 GENERAL 11,924 11,924 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 000 UNDESIGNATED 000 GENERAL 30,076 30, MEDIA SERVICES TOTAL 1,953,027 2,012,750 59,723 FUNCTION 1380 TECHNOLOGY SERVICES OBJECT 1124 ITRTs / SUPERVISORS COST CENTER 000 UNDESIGNATED 000 GENERAL 385, ,084 7,708 OBJECT 1140 TECHNICAL COST CENTER 000 UNDESIGNATED 000 GENERAL 884, ,217 (34,384) OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 000 GENERAL 97,150 95,114 (2,036) OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 000 UNDESIGNATED 000 GENERAL 164, ,703 14,790 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN COST CENTER 000 UNDESIGNATED 000 GENERAL 21,267 23,203 1,936 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 178, ,820 21,496 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 16,638 16,286 (352) 83

87 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 41 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1380 TECHNOLOGY SERVICES OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 000 UNDESIGNATED 000 GENERAL (9) OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 2,743 2, OBJECT 2750 RHCC COST CENTER 000 UNDESIGNATED 000 GENERAL 14,098 15,293 1,195 OBJECT 2800 OTHER BENEFITS COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT (250) OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 88,000 88,000 0 OBJECT 3300 MAINTENANCE SERVICE COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 2,600 0 (2,600) OBJECT 5001 COMMUNICATIONS/INTERNET LINES COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 665, ,000 0 OBJECT 5400 LEASES AND RENTALS COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 0 2,600 2,600 OBJECT 5501 TRAVEL - MILEAGE COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 1,000 1,000 0 OBJECT 6001 OFFICE SUPPLIES COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 1,500 1,500 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 190, ,250 (40,000) OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 420, ,000 (140,000) 84

88 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 42 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1380 TECHNOLOGY SERVICES OBJECT 6060 NON-CAPITALIZED TECH INFRAST. COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 85,000 85, TECHNOLOGY SERVICES TOTAL 3,219,410 3,049,572 (169,838) FUNCTION 1410 OFFICE OF THE PRINCIPAL OBJECT 1126 PRINCIPALS COST CENTER 100 ELEMENTARY 000 GENERAL 868, ,703 (130,234) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 330, ,138 6,611 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 489, ,552 9, PRINCIPALS TOTAL 1,689,221 1,575,393 (113,828) OBJECT 1127 ASSISTANT PRINCIPALS COST CENTER 100 ELEMENTARY 000 GENERAL 254, ,640 5,092 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 344, ,074 6,884 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 932, ,468 18, ASSISTANT PRINCIPALS TOTAL 1,531,549 1,562,182 30,633 OBJECT 1150 OFFICE CLERICAL COST CENTER 100 ELEMENTARY 000 GENERAL 507, ,542 (20,320) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 246, ,910 (5,016) COST CENTER 300 HIGH SCHOOLS 000 GENERAL 338, ,920 (4,822) 1150 OFFICE CLERICAL TOTAL 1,093,530 1,063,372 (30,158) OBJECT 1627 ASST PRINCIPAL SUPPLEMENT COST CENTER 100 ELEMENTARY 000 GENERAL 3,960 3,960 0 OBJECT 1628 ATHLETIC ASST SUPPLEMENT COST CENTER 300 HIGH SCHOOLS 520 ATHLETICS 17,462 17,

89 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 43 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1410 OFFICE OF THE PRINCIPAL OBJECT 2100 SOCIAL SECURITY COST CENTER 100 ELEMENTARY 000 GENERAL 125, ,969 (11,128) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 70,509 71, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 134, ,545 1, ATHLETICS 1,336 1,336 0 TOTAL 136, ,881 1, SOCIAL SECURITY TOTAL 331, ,008 (8,677) OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 100 ELEMENTARY 000 GENERAL 229, ,935 7,058 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 130, ,837 16,090 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 255, ,743 32, VA RETIREMENT SYSTEM TOTAL 616, ,515 55,936 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN COST CENTER 100 ELEMENTARY 000 GENERAL 9,277 5,560 (3,717) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 4,367 4, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 2,254 2, VA RETIREMENT SYS HYBRID PLAN TOTAL 15,898 13,078 (2,820) OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 100 ELEMENTARY 000 GENERAL 230, ,451 11,083 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 128, ,829 15,435 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 240, ,933 39, HOSPITALIZATION INSURANCE TOTAL 598, ,213 66,435 86

90 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 44 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1410 OFFICE OF THE PRINCIPAL OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 100 ELEMENTARY 000 GENERAL 21,370 19,461 (1,909) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 12,072 12, COST CENTER 300 HIGH SCHOOLS 000 GENERAL 23,072 23, GROUP LIFE INSURANCE TOTAL 56,514 55,028 (1,486) OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 100 ELEMENTARY 000 GENERAL (91) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL COST CENTER 300 HIGH SCHOOLS 000 GENERAL VRS DISABILITY HYBRID TOTAL (88) OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 10,049 10, OBJECT 2750 RHCC COST CENTER 100 ELEMENTARY 000 GENERAL 18,110 18, COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 10,228 11,440 1,212 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 19,553 21,955 2, RHCC TOTAL 47,891 51,675 3,784 OBJECT 2800 OTHER BENEFITS COST CENTER 100 ELEMENTARY 000 GENERAL 17,436 10,000 (7,436) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 8,990 10,000 1,010 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 17,226 10,000 (7,226) 87

91 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 45 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) 2800 OTHER BENEFITS TOTAL 43,652 30,000 (13,652) FUNCTION 1410 OFFICE OF THE PRINCIPAL OBJECT 5400 LEASES AND RENTALS COST CENTER 100 ELEMENTARY 000 GENERAL 215, ,049 (5,951) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 90,000 90,000 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 130, , LEASES AND RENTALS TOTAL 435, ,049 (5,951) OBJECT 5501 TRAVEL - MILEAGE COST CENTER 100 ELEMENTARY 000 GENERAL 3,750 3,750 0 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 2,610 2,610 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 27,020 27, TRAVEL - MILEAGE TOTAL 33,380 33,380 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE COST CENTER 100 ELEMENTARY 000 GENERAL 3,200 3,200 0 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 2,500 2,500 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL CONFERENCE/EDUC/INSERVICE TOTAL 6,450 6,450 0 OBJECT 6001 OFFICE SUPPLIES COST CENTER 100 ELEMENTARY 000 GENERAL 2,266 2,266 0 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 1,236 1,236 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 1,648 1, OFFICE SUPPLIES TOTAL 5,150 5,

92 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 46 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 1410 OFFICE OF THE PRINCIPAL OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 100 ELEMENTARY 000 GENERAL 5,170 5,170 0 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 2,100 2,100 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 2,680 2, SOFTWARE / ON-LINE SERVICES TOTAL 9,950 9, OFFICE OF THE PRINCIPAL TOTAL 6,547,035 6,527,414 (19,621) FUNCTION 2110 BOARD SERVICES OBJECT 1111 BOARD MEMBERS 000 GENERAL 21,000 21,000 0 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 1,610 1,610 0 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 45,538 50,752 5,214 OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 144, ,000 0 OBJECT 3600 ADVERTISING 000 GENERAL OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 11,000 11,000 0 OBJECT 5801 DUES & ASSOC. MEMBERSHIPS 000 GENERAL 11,370 11, BOARD SERVICES TOTAL 234, ,032 5,214 FUNCTION 2120 EXECUTIVE ADMIN SERVICE OBJECT 1112 SUPERINTENDENT 000 GENERAL 177, ,527 3,559 89

93 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 47 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2120 EXECUTIVE ADMIN SERVICE OBJECT 1113 ASSISTANT SUPERINTENDENT 000 GENERAL 116, ,847 2,330 OBJECT 1150 OFFICE CLERICAL 000 GENERAL 135, ,452 2,681 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 30,498 30, OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 62,811 71,322 8,511 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 42,290 50,000 7,710 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 5,612 5, OBJECT 2700 WORKER COMPENSATION 000 GENERAL OBJECT 2750 RHCC 000 GENERAL 4,755 5, OBJECT 2800 OTHER BENEFITS 000 GENERAL 9,570 9, OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL OBJECT 3500 PRINTING & BINDING 000 GENERAL 6,500 6,500 0 OBJECT 5400 LEASES AND RENTALS 000 GENERAL 16,000 16,

94 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 48 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2120 EXECUTIVE ADMIN SERVICE OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 6,000 6, OBJECT 5801 DUES & ASSOC. MEMBERSHIPS 000 GENERAL 6,022 5,857 (165) OBJECT 6001 OFFICE SUPPLIES 000 GENERAL 16,500 16,500 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL 10,000 10, EXECUTIVE ADMIN SERVICE TOTAL 648, ,803 26,289 FUNCTION 2140 PERSONNEL SERVICES OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 98, ,520 1,971 OBJECT 1150 OFFICE CLERICAL 000 GENERAL 90,472 92,282 1,810 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 14,460 14, OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 27,711 31,465 3,754 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 16,794 19,784 2,990 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 2,476 2, OBJECT 2700 WORKER COMPENSATION 000 GENERAL

95 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 49 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2140 PERSONNEL SERVICES OBJECT 2750 RHCC 000 GENERAL 2,098 2, OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 4,725 4,318 (407) OBJECT 3102 EVALUATION SERVICES 000 GENERAL OBJECT 3110 HEALTH SERVICES 000 GENERAL 8,000 8,000 0 OBJECT 3500 PRINTING & BINDING 000 GENERAL (500) OBJECT 3800 SERVICE-OTHER GOVT ENTITY 000 GENERAL 15,000 15,000 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 3,000 3,000 0 OBJECT 5801 DUES & ASSOC. MEMBERSHIPS 000 GENERAL OBJECT 6001 OFFICE SUPPLIES 000 GENERAL 1,000 1,000 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 37,778 39,667 1, PERSONNEL SERVICES TOTAL 324, ,225 12,131 FUNCTION 2160 FISCAL SERVICES OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 197, ,218 3,945 OBJECT 1137 ACCOUNTANT 000 GENERAL 223, ,284 (3,793) 92

96 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 50 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2160 FISCAL SERVICES OBJECT 2100 SOCIAL SECURITY 000 GENERAL 32,157 32, OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 61,623 68,626 7,003 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 51,553 60,880 9,327 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 5,507 5,509 2 OBJECT 2700 WORKER COMPENSATION 000 GENERAL OBJECT 2750 RHCC 000 GENERAL 4,667 5, OBJECT 2800 OTHER BENEFITS 000 GENERAL 15,375 0 (15,375) OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 15,750 16, OBJECT 5501 TRAVEL - MILEAGE 000 GENERAL OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL OBJECT 5801 DUES & ASSOC. MEMBERSHIPS 000 GENERAL OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 6,610 6, FISCAL SERVICES TOTAL 615, ,556 2,301 93

97 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 51 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2190 STUDENT INFORMATION SYSTEMS OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 71,676 73,110 1,434 OBJECT 1152 COMPUTER OPERATOR 000 GENERAL 195, ,978 3,901 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 20,407 20, OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 39,107 44,405 5,298 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 31,166 35,268 4,102 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 3,494 3, OBJECT 2700 WORKER COMPENSATION 000 GENERAL OBJECT 2750 RHCC 000 GENERAL 2,961 3, OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 2,500 2,500 0 OBJECT 6014 OTHER OPERATING SUPPLIES 000 GENERAL OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 133, ,957 (12,998) 2190 STUDENT INFORMATION SYSTEMS TOTAL 501, ,067 2,614 FUNCTION 2220 HEALTH SERVICES OBJECT 1131 SCHOOL NURSES 000 GENERAL 489, ,040 (51,834) 94

98 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 52 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2220 HEALTH SERVICES OBJECT 1140 TECHNICAL 000 GENERAL 151, ,342 3,026 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 49,053 45,318 (3,735) 840 INFANT & TODDLER CONN. 1, (950) TOTAL 50,053 45,368 (4,685) OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 74,769 78,459 3,690 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN 000 GENERAL 19,232 18,219 (1,013) OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 139, ,276 8,290 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 8,398 7,761 (637) OBJECT 2510 VRS DISABILITY HYBRID 000 GENERAL (60) OBJECT 2700 WORKER COMPENSATION 000 GENERAL 1,442 1, OBJECT 2750 RHCC 000 GENERAL 7,113 7, OBJECT 3100 PROFESSIONAL SERVICES 260 MEDICAID 57,000 60,000 3, INFANT & TODDLER CONN. 1,000 1,000 0 TOTAL 58,000 61,000 3,000 OBJECT 3102 EVALUATION SERVICES 840 INFANT & TODDLER CONN. 3,000 3,

99 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 53 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2220 HEALTH SERVICES OBJECT 3103 OCCUPATIONAL THERAPY SERVICES 840 INFANT & TODDLER CONN. 3,550 3,550 0 OBJECT 3104 PHYSICAL THERAPY SERVICES 840 INFANT & TODDLER CONN. 7,700 7,700 0 OBJECT 3105 SPEECH & LANGUAGE SERVICES 840 INFANT & TODDLER CONN. 36,831 36, OBJECT 3106 VISION SERVICES 840 INFANT & TODDLER CONN. 1,000 1,000 0 OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL OBJECT 3800 SERVICE-OTHER GOVT ENTITY 260 MEDICAID 1,080 0 (1,080) OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL MEDICAID TOTAL OBJECT 5801 DUES & ASSOC. MEMBERSHIPS 260 MEDICAID 3,500 3,500 0 OBJECT 6001 OFFICE SUPPLIES 840 INFANT & TODDLER CONN. 6,000 6,000 0 OBJECT 6004 MEDICAL/MED LAB SUPPLIES 000 GENERAL 10,650 14,600 3,950 OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL 4, (3,800) 2220 HEALTH SERVICES TOTAL 1,079,150 1,038,276 (40,874) 96

100 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 54 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2230 PSYCHOLOGICAL SERVICES OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 321, ,123 (14,358) OBJECT 2100 SOCIAL SECURITY 000 GENERAL 24,594 23,496 (1,098) OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 39,962 41,985 2,023 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN 000 GENERAL 7,167 8, OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 38,423 43,221 4,798 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 4,211 4,024 (187) OBJECT 2510 VRS DISABILITY HYBRID 000 GENERAL OBJECT 2700 WORKER COMPENSATION 000 GENERAL OBJECT 2750 RHCC 000 GENERAL 3,569 3, OBJECT 2800 OTHER BENEFITS 000 GENERAL 10,000 0 (10,000) OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 1,000 1,000 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL

101 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 55 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 2230 PSYCHOLOGICAL SERVICES OBJECT 6013 EDUCATIONAL SUPPLIES 000 GENERAL 5,000 1,500 (3,500) OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 1,500 0 (1,500) OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL (100) 2230 PSYCHOLOGICAL SERVICES TOTAL 459, ,516 (22,722) FUNCTION 2240 SPEECH/AUDIOLOGY SERVIC OBJECT 2100 SOCIAL SECURITY 000 GENERAL (200) 254 SECTION TOTAL (200) OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 0 2,000 2, SECTION 504 3,000 3,000 0 TOTAL 3,000 5,000 2,000 OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 1,700 2, OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 1,200 1,200 0 OBJECT 6013 EDUCATIONAL SUPPLIES 000 GENERAL 1,000 1,000 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 2,000 1,000 (1,000) OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL 1,300 5,000 3, SPEECH/AUDIOLOGY SERVIC TOTAL 10,700 15,500 4,800 98

102 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 56 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 3100 TRANSPORTATION MANAGEMENT OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 234, ,781 (15,969) OBJECT 1150 OFFICE CLERICAL 000 GENERAL 48,282 41,871 (6,411) OBJECT 2100 SOCIAL SECURITY 000 GENERAL 21,651 19,940 (1,711) OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 39,683 41,266 1,583 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 30,900 34,796 3,896 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 3,605 3,311 (294) OBJECT 2700 WORKER COMPENSATION 000 GENERAL OBJECT 2750 RHCC 000 GENERAL 3,054 3, OBJECT 2800 OTHER BENEFITS 000 GENERAL 53,924 0 (53,924) OBJECT 5203 TELECOMMUNICATIONS 000 GENERAL 8,000 8,000 0 OBJECT 5400 LEASES AND RENTALS 000 GENERAL 5,500 5,500 0 OBJECT 6001 OFFICE SUPPLIES 000 GENERAL 3,200 1,600 (1,600) 99

103 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 57 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 3100 TRANSPORTATION MANAGEMENT OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 3,464 3,464 0 OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL 4,750 2,400 (2,350) 3100 TRANSPORTATION MANAGEMENT TOTAL 461, ,690 (76,708) FUNCTION 3200 VEHICLE OPERATION SERVI OBJECT 1140 TECHNICAL 200 SPECIAL PROGRAMS 66,200 66,200 0 OBJECT 1170 BUS DRIVERS & SUPPLEMENTAL RUN 000 GENERAL 1,878,698 1,974,520 95, AFTER SCHOOL REMEDIATION 48,000 23,276 (24,724) 200 SPECIAL PROGRAMS 164, ,131 8, SPECIAL EDUCATION SUMMER SCH. 13,851 13, HOMELESS 11,260 11, CAREER & TECHNICAL 1,800 1,800 0 TOTAL 2,118,572 2,198,424 79,852 OBJECT 1171 BUS DRIVERS - SUBSTITUTE 000 GENERAL 440, , TITLE III 1,951 1, HOMELESS 48,000 48,000 0 TOTAL 489, ,951 0 OBJECT 1173 BUS DRIVERS - ACTIVITIES 000 GENERAL 111, ,000 0 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 186, ,195 7, TITLE III AFTER SCHOOL REMEDIATION 3,672 1,781 (1,891) 200 SPECIAL PROGRAMS 17,593 18, SPECIAL EDUCATION SUMMER SCH. 1,060 1, HOMELESS 4,533 4, CAREER & TECHNICAL TOTAL 214, ,149 6,134 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 399, ,353 72, SPECIAL PROGRAMS 20,037 23,340 3, HOMELESS 7,244 7, TOTAL 426, ,473 76,

104 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 58 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 3200 VEHICLE OPERATION SERVI OBJECT 2600 UNEMPLOYMENT INSURANCE 000 GENERAL OBJECT 2700 WORKER COMPENSATION 000 GENERAL 75,046 76,922 1,876 OBJECT 2800 OTHER BENEFITS 000 GENERAL 32,310 32, SPECIAL PROGRAMS TOTAL 33,104 33,104 0 OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 15,000 15,000 0 OBJECT 3420 TRANSPORTATION BY PARENT 200 SPECIAL PROGRAMS 10,000 10,000 0 OBJECT 3430 TRANSPORTATION BY CONTRACT 200 SPECIAL PROGRAMS 14,580 14,580 0 OBJECT 3800 SERVICE-OTHER GOVT ENTITY 000 GENERAL 2,000 2, OBJECT 5300 INSURANCE 000 GENERAL 69,890 73,385 3,495 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL OBJECT 6001 OFFICE SUPPLIES 000 GENERAL OBJECT 6004 MEDICAL/MED LAB SUPPLIES 000 GENERAL 2,000 2,000 0 OBJECT 6008 VEH & POWER EQUIP FUELS 000 GENERAL 555, ,

105 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 59 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) 3200 VEHICLE OPERATION SERVI TOTAL 4,204,992 4,372, ,813 FUNCTION 3400 VEHICLE MAINTENANCE SER OBJECT 1165 MECHANICS 000 GENERAL 362, ,751 (15,164) OBJECT 2100 SOCIAL SECURITY 000 GENERAL 27,763 26,601 (1,162) OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 28,920 27,031 (1,889) OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN 000 GENERAL 11,001 11, OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 64,674 69,678 5,004 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 4,755 4,557 (198) OBJECT 2510 VRS DISABILITY HYBRID 000 GENERAL OBJECT 2700 WORKER COMPENSATION 000 GENERAL 12,583 12, OBJECT 2800 OTHER BENEFITS 000 GENERAL 1,000 1,000 0 OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 130, ,500 (12,500) OBJECT 3700 LAUNDRY & DRY CLEANING 000 GENERAL 7,600 7,600 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL

106 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 60 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 3400 VEHICLE MAINTENANCE SER OBJECT 6009 VEH & PWR EQUIP SUPPLIES 000 GENERAL 366, , SPECIAL PROGRAMS 3,500 3,500 0 TOTAL 370, , VEHICLE MAINTENANCE SER TOTAL 1,022, ,349 (25,363) FUNCTION 4100 MAINTENANCE MANAGEMENT OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 90,930 92,749 1,819 OBJECT 1150 OFFICE CLERICAL 000 GENERAL 33,403 34, OBJECT 2100 SOCIAL SECURITY 000 GENERAL 9,511 9, OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 18,227 20,697 2,470 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 14,372 15,484 1,112 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 1,629 1, OBJECT 2700 WORKER COMPENSATION 000 GENERAL OBJECT 2750 RHCC 000 GENERAL 1,380 1, OBJECT 5201 POSTAL SERVICES 000 GENERAL 10,500 10,500 0 OBJECT 5202 DELIVERY SERVICES 000 GENERAL 1,000 1,

107 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 61 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 4100 MAINTENANCE MANAGEMENT OBJECT 5203 TELECOMMUNICATIONS 000 GENERAL 115, ,000 0 OBJECT 5300 INSURANCE 000 GENERAL 67,149 70,507 3,358 OBJECT 5410 LEASE/RENTAL - EQUIPMENT 000 GENERAL 3,200 3,200 0 OBJECT 5501 TRAVEL - MILEAGE 000 GENERAL 4,500 4,500 0 OBJECT 6001 OFFICE SUPPLIES 000 GENERAL 2,700 2,700 0 OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL 2,050 2, MAINTENANCE MANAGEMENT TOTAL 375, ,673 9,836 FUNCTION 4200 BUILDING SERVICE OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 65,570 66,881 1,311 OBJECT 1160 TRADES 000 GENERAL 785, ,813 (33,544) OBJECT 1191 CUSTODIANS 000 GENERAL 1,524,822 1,532,664 7,842 OBJECT 1460 MAINTENANCE PART-TIME 000 GENERAL 9,000 9,000 0 OBJECT 1491 CUSTODIANS PART-TIME 000 GENERAL 57,000 57,000 0 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 195, ,817 (3,621) 104

108 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 62 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 4200 BUILDING SERVICE OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 213, ,132 (2,244) OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN 000 GENERAL 65,590 66,774 1,184 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 582, ,996 38,655 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 32,469 31,979 (490) OBJECT 2510 VRS DISABILITY HYBRID 000 GENERAL 3,576 3, OBJECT 2600 UNEMPLOYMENT INSURANCE 000 GENERAL 1,000 1,000 0 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 47,415 48,601 1,186 OBJECT 2750 RHCC 000 GENERAL 1,915 2, OBJECT 2800 OTHER BENEFITS 000 GENERAL 84,654 28,000 (56,654) OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 408, ,544 (93,180) OBJECT 3391 CONTRACTED CUSTODIAL SERVICES 000 GENERAL 112,875 90,000 (22,875) OBJECT 3700 LAUNDRY & DRY CLEANING 000 GENERAL 6,720 0 (6,720) 105

109 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 63 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 4200 BUILDING SERVICE OBJECT 5101 ELECTRICAL SERVICES 000 GENERAL 2,335,760 2,305,760 (30,000) OBJECT 5102 HEATING SERVICES 000 GENERAL 314, , ,036 OBJECT 5103 WATER & SEWER SERVICES 000 GENERAL 491, ,980 10,491 OBJECT 5300 INSURANCE 000 GENERAL 120, ,445 6,021 OBJECT 5501 TRAVEL - MILEAGE 000 GENERAL OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 1,200 1,200 0 OBJECT 6005 LNDRY,HSEKEEP,JANITOR SUP 000 GENERAL 243, ,884 (50,000) OBJECT 6007 REPAIR & MAINT SUPPLIES 000 GENERAL 359, ,118 (38,170) OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL BUILDING SERVICE TOTAL 8,065,427 8,364, ,543 FUNCTION 4300 GROUNDS SERVICE OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 32,134 32, OBJECT 6007 REPAIR & MAINT SUPPLIES 000 GENERAL 21,467 21, GROUNDS SERVICE TOTAL 53,601 54,

110 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 64 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 4400 EQUIPMENT SERVICE OBJECT 1160 TRADES 000 GENERAL 117, ,543 (12,554) OBJECT 2100 SOCIAL SECURITY 000 GENERAL 8,959 7,997 (962) OBJECT 2210 VA RETIREMENT SYSTEM 000 GENERAL 8,999 7,541 (1,458) OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN 000 GENERAL 3,881 3, OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 21,558 23,226 1,668 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 1,534 1,369 (165) OBJECT 2510 VRS DISABILITY HYBRID 000 GENERAL OBJECT 2700 WORKER COMPENSATION 000 GENERAL 2,158 2, OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 17,898 18, OBJECT 6007 REPAIR & MAINT SUPPLIES 000 GENERAL 56,696 56, EQUIPMENT SERVICE TOTAL 238, ,194 (12,798) FUNCTION 4500 VEHICLE SERVICE OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 14,621 14,621 0 OBJECT 5300 INSURANCE 000 GENERAL 37,255 39,118 1,

111 03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 65 BPFDFN Budget Report EXPENDITURES BY FUNCTION/OBJECT/CENTER FUND: 41 SCHOOL OPERATING FUND REVISED/17 APPROVED/18 PROGRAM Amount Amount CHANGE (1) (2) (3) (4) (5) FUNCTION 4500 VEHICLE SERVICE OBJECT 6008 VEH & POWER EQUIP FUELS 000 GENERAL 66,234 66,234 0 OBJECT 6009 VEH & PWR EQUIP SUPPLIES 000 GENERAL 24,457 24, VEHICLE SERVICE TOTAL 142, ,430 1,863 FUNCTION 4600 SECURITY SERVICE OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 13,699 0 (13,699) OBJECT 6007 REPAIR & MAINT SUPPLIES 000 GENERAL 52,207 0 (52,207) 4600 SECURITY SERVICE TOTAL 65,906 0 (65,906) 41 SCHOOL OPERATING FUND TOTAL 101,711, ,634,345 1,922,

112 Section 5 Expenditure Detail Expenditures by Full Account Code 109

113 EXPENDITURE ACCOUNT CODES & DESCRIPTIONS Example of account code structure for: School Board Operations, Instruction, Salary, Elementary, Regular Program, Economic Stimulus Project Fund Function Object Cost Center Program Project FUNCTION CODE DESCRIPTION OBJECT CODE DESCRIPTION COST CENTER DESCRIPTION PROGRAM CODE DESCRIPTION 1100 Instruction 1121 Salary - Instructional 000 Undefined 000 Undefined 1210 Guidance 1122 Salary - Librarians 100 Elementary School - General 100 Regular Programs 1220 Social Worker 1123 Salary - Counselors 101 BMES 101 Music 1230 Homebound 1124 Salary - Supervisors 102 CASL 102 Art 1310 Improvement of Instruction 1127 Salary - Assistant Principals 103 CHVL 103 Chorus 1320 Media Services 1128 Salary - Vocational Extended Contracts 104 CLYM 110 Digital Transformation Initiative 1380 Technology 1130 Salary - Other Professional 105 CGVL 111 RTI / PEAK Office of the Principal 1131 Salary - School Nurses 106 LADD 112 Individual Student Alternative Education Plan 2110 School Board Services 1134 Salary - Visiting Teachers 107 NRES 113 Genesis Program 2120 Executive Administrative Services 1140 Salary - Technical 108 RES 114 Alternative Education 2140 Personnel Services 1150 Salary - Office Clerical 109 SDES 115 SOL Remediation 2160 Fiscal Services 1151 Salary - Instruction Aides 110 STUMP 116 Testing Coordination 2190 Data Processing 1160 Salary - Trades 111 VES 117 VAAP-VGLA Test Scoring 2210 Attendance Services 1165 Salary - Mechanics 112 WES 118 Project Graduation - Summer 2220 Health Services 1170 Salary - Bus Drivers 200 Middle School - General 119 Title III Grant 2230 Psychological Services 1171 Salary - Bus Drivers Substitutes 201 BMMS 120 Tuition Assistance 2240 Speech/Audiology Services 1173 Salary - Bus Drivers Activities 202 SMS 121 PALS Reading Intervention Initiative 3100 Transportation Management 1191 Salary - Custodians 203 SDMS 122 Remedial 3200 Vehicle Operation Services 1465 Mechanics - Part-Time 204 WMS 123 ESL 3400 Vehicle Maintenance Services 1520 Salary - Substitute Teachers 300 High School - General 124 After School Remediation 4100 Operations/Maintenance Mgt 1551 Salary - Substitute Aides 301 BGHS 125 Technology 4200 Maintenance - Building Service 1621 Supplement 302 FDHS 127 e-rate 4300 Grounds Service 1627 Asst. Principal Supplement 303 RHS 147 VASAP 4400 Equipment Service 1628 Athletic Asst. Principal Supplement 304 SDHS 150 Science 4500 Vehicle Service 1650 National Board Certification Teacher Supplement 305 WMHS 181 Title I 4600 Security Service 1660 Employee Bonuses 500 Garage 182 Title I - After School Remediation 2100 FICA 600 Maintenance 184 Title I - Special Project 2210 Virginia Retirement System 900 In-direct/District Wide/ACSB 185 Title I - State Academic Achievement Gt 2220 Virginia Retirement System - Hybrid Plan 910 Augusta Pre-School Initiative 192 Title II 2300 Hospitalization 199 School Board Allocation 2400 Group Life Insurance 200 Special Programs 2500 Virginia Retirement System Disability Plan 1 & Exceptional Learners Summer School - Spec Virginia Retirement System Disability Hybrid 203 Assistive Technology 2600 Unemployment Insurance 230 Emotionally Disturbed or SVRP 2700 Workers Compensation 245 Secondary Transition Grant 2750 Retirees' Health Care Credit 246 Title VI - B, Flow-Through 2800 Other Benefits 250 Students w/ Disabilitites Instruct. Prog. Grant 3100 Professional Services 254 Section Contracted Services - Assistive Technology 260 Medicaid 3102 Contracted Services - Evaluations / Testing Services 280 Homeless 3103 Contracted Services - Occupational Therapy 285 Jail Instruction FUND DESCRIPTION 3104 Contracted Services - Physical Therapy 300 Vocational Programs 3105 Contracted Services - Speech & Language 310 Agriculture 3106 Contracted Services - Vision 320 Tech-Prep 41 School Board Operations Fund 3109 Contracted Services - Administrative Fees/Health Serv. 330 Health Occupations 43 School Food Service Fund 3110 Health Services 340 Family & Consumer Sciences 44 School Capital Improvement Fund 3140 Contracted Services - Student Information System Training 345 Voc. Ed st Century Community Service 3200 Purchase Services, Speech - Instructional 350 Occupational Training 47 Head Start Fund 3300 Maintenance Services 360 Business Education 48 Governors School Fund 3391 Contracted Custodial 365 Business Technology 90 Shenandoah Valley Regional Prog Transportation - Private 370 Technology 93 Valley Vocational-Technical Ctr Transportation by Contract 380 Trade & Industrial Education 3500 Printing & Binding 390 World of Choice 3600 Advertising 391 C&T - State Funded Equipment/Software 3700 Laundry & Dry Cleaning 395 C&T - Carl Perkins Funded Equipment 3800 Purchase of Service From Other Government Agencies 399 C&T - Industry Certification 3810 Tuition - Other Divisions In-State 400 Gifted/Talented 3830 Tuition - Private School 500 Other Programs 4500 Internal Services 510 Curricular 5000 Other Charges / Miscellaneous 520 Athletics 5002 Head Start Mileage 530 Saturday School 5003 Head Start Insurance 600 Summer School 5004 Parental Involvement 601 9th Grade Transition 5005 Meals / Snacks 611 Summer School Driver Education 5101 Electrical Services 630 Regional Summer School 5102 Heating Services 800 Non-Regular Day School Program 5103 Water & Sewer Services 814/816 Head Start Grant 5201 Postal Services 815/817 Head Start TTA 5202 Delivery Services 819 Head Start Playground 5203 Telecommunications 840 Infant & Toddler Connection of Valley 5300 Insurance 845 Title VI - B, Preschool Grant 5400 Leases & Rentals 5501 Travel - Mileage PROJECT 5504 Conference/Education/In-service CODE DESCRIPTION 5801 Dues & Association Membership 000 Undefined 5804 Community Services 700 ARRA - Economic Stimulus Funded 5805 Parental Involvement 6001 Office Supplies 6002 Food & Food Services Supplies 6004 Medical/Med. Lab Supplies 6005 Laundry, Housekeeping, Janitorial Supplies 6007 Repair & Maintenance Supplies 6008 Fuel 6009 Vehicle & Power Equipment Supplies 6012 Books & Subscriptions 6013 Educational Supplies 6014 Data Processing Supplies 6016 Parental Involvement - Title I 6017 Educational Supplies - Title I Outreach 6040 Technology Software / On-Line Content 6050 Non-Capitalized Technology Hardware 6060 Non-Capitalized Technology Infrastructure 6070 Non-Capitalized Equipment & Furnishings (Not Technology Related) 7100 SVRP 7201 VVTC Regional Tuition 7202 VVTC Flow Through Funds 7203 VVTC State Flow Through Funds 7204 VVTC Flow Through Funds (Carl Perkins) 7300 Governor's School 110

114 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION ELEM TEACHER REG PROG 12,963,261 13,173, ,064, ,930, (133,334) ELEM TEACHER TITLE III 0 11, ELEM TEACHER REMEDIAL 84,742 87, , (36,663) ELEM TEACHER ESL 186, , , , , ELEM TEACHER TITLE I, MAI 712, , , , (46,148) ELEM TEACHER TITLE II , , (50,179) ELEM TEACHER SPEC ED 1,333,791 1,356, ,456, ,269, (187,678) ELEM TEACHER TITLE VIB 704, , , , , MID TEACHER REG PROG 6,493,555 6,763, ,727, ,678, (48,919) MID TEACHER REMEDIAL 50,267 52, , , , MID TEACHER ESL 96,851 99, , , , MID TEACHER SPEC ED 419, , , , , MID TEACHER TITLE VIB 286, , , , , MID TEACHER CAREER & TEC 733, , , , , MID TEACHER SUMMER ENRIC 19, HIGH TEACHER REG PROG 8,578,204 8,506, ,630, ,665, , HIGH TEACHER REMEDIAL 41,818 43, , , HIGH TEACHER ESL 93,350 96, , , (2,583) HIGH TEACHER SPEC ED 796, , , , , HIGH TEACHER TITLE VIB 416, , , , , HIGH TEACHER CAREER & TEC 1,710,736 1,766, ,802, ,833, , ADMIN TEACHER TITLE III , , ADMIN TEACHER AFTER SCHL 263, , , , (194,551) ADMIN TEACHER SPEC ED SUMM 0 7, , , , ADMIN TEACHER SUMMER PROG 43,429 72, , (41,445) ADMIN TEACHER REG SUM SCHL 5,800 12, , , ADMIN TEACHER NON REG DAY 420, , , , , ADMIN TEACHER INFA & TODD , , ADMIN TEACHER TITL VI B,PR 43,515 44, , , PRESCHL TEACHER NON REG DAY 184, , , , , MID VOC EXT CONT CAREER & TEC 73,453 74, , , HIGH VOC EXT CONT CAREER & TEC 176, , , , ADMIN OTHER PROF INFA & TODD 209, , , , , MID SCHOOL NURSE SUMMER ENRIC ELEM AIDES REG PROG 898, , , , (47,836) ELEM AIDES PALS AIDES 117, , , , (1,969) ELEM AIDES TITLE I, MAI 44,498 45, , , , ELEM AIDES SPEC ED 433, , , , , MID AIDES REG PROG 57,843 59, , , , MID AIDES SPEC ED 115, , , , (2,486) MID AIDES TITLE VIB 56,856 68, , , , HIGH AIDES SPEC ED 190, , , , , HIGH AIDES TITLE VIB 76,215 86, , , , ADMIN AIDES SPEC ED SUMM 0 10, , , ADMIN AIDES NON REG DAY 136, , , , (10,293) PRESCHL AIDES NON REG DAY 80,625 81, , , , ELEM SUBST TEACHE REG PROG 219, , , , ELEM SUBST TEACHE TITLE I, MAI 7,051 8, , , (7,000)

115 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION ELEM SUBST TEACHE SPEC ED 30,659 35, , , ELEM SUBST TEACHE G&T MID SUBST TEACHE REG PROG 119, , , , MID SUBST TEACHE SPEC ED 3,712 10, , , MID SUBST TEACHE CAREER & TEC 17,342 16, , , MID SUBST TEACHE G&T (150) MID SUBST TEACHE SUMMER ENRIC HIGH SUBST TEACHE REG PROG 91, , , , HIGH SUBST TEACHE SPEC ED 24,086 21, , , HIGH SUBST TEACHE CAREER & TEC 28,586 30, , , HIGH SUBST TEACHE G&T PRESCHL SUBST TEACHE NON REG DAY 11, ELEM SUBST AIDES REG PROG 36,618 40, , , ELEM SUBST AIDES SPEC ED 24,616 31, , , MID SUBST AIDES REG PROG MID SUBST AIDES SPEC ED 8,581 6, , , HIGH SUBST AIDES SPEC ED 6,083 7, , , PRESCHL SUBST AIDES NON REG DAY 1, TEACHER SUPP 0 25, , , ELEM TEACHER SUPP RTI 39,364 45, , , ELEM TEACHER SUPP G&T 14,954 14, , , ELEM TEACHER SUPP CURRICULAR 5,408 5, , , MID TEACHER SUPP RTI 16,900 18, , , MID TEACHER SUPP ALTE EDUCA P 4,056 16, , , (6,200) MID TEACHER SUPP G&T 5,436 5, , , MID TEACHER SUPP CURRICULAR 5,494 5, , , MID TEACHER SUPP ATHLETICS 0 10, , , HIGH TEACHER SUPP MUSIC 17,390 17, , , HIGH TEACHER SUPP ALTE EDUCA P 23,542 65, , , HIGH TEACHER SUPP SPEC ED 7,635 7, , , HIGH TEACHER SUPP SECTION 504 3,185 3, , , HIGH TEACHER SUPP CAREER & TEC 13,090 18, , , HIGH TEACHER SUPP G&T 6,797 6, , , HIGH TEACHER SUPP CURRICULAR 34,595 35, , , HIGH TEACHER SUPP ATHLETICS 560, , , , HIGH TEACHER SUPP SATURDAY SCH 3,475 4, , , NATL BOARD C 5,000 5, , , FICA 10,692 9, , , , FICA DIGITAL TRAN FICA SPEC ED 5,800 4, , , FICA TITLE VIB ELEM FICA REG PROG 1,046,120 1,031, ,038, ,021, (16,529) ELEM FICA RTI 3,031 3, , , ELEM FICA TITLE III ELEM FICA PALS AIDES 8,962 9, , , (151) ELEM FICA REMEDIAL 6,416 6, , (2,804) ELEM FICA ESL 13,101 14, , , ELEM FICA SCIENCE

116 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 3 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION ELEM FICA TITLE I, MAI 57,203 58, , , (470) ELEM FICA TITLE II , , (3,840) ELEM FICA SPEC ED 136, , , , (14,130) ELEM FICA TITLE VIB 48,916 54, , , , ELEM FICA G&T 1,203 1, , , ELEM FICA CURRICULAR BMES FICA G&T CHVL FICA G&T CLYM FICA G&T CRGVL FICA G&T RES FICA G&T SDES FICA G&T STUMP FICA G&T VES FICA G&T WES FICA G&T MID FICA REG PROG 492, , , , (3,472) MID FICA MUSIC MID FICA CHORUS MID FICA RTI 1,264 1, , , MID FICA ALTE EDUCA P 280 1, , (474) MID FICA REMEDIAL 3,828 3, , , MID FICA ESL 7,272 7, , , MID FICA SPEC ED 39,037 40, , , , MID FICA TITLE VIB 25,308 30, , , MID FICA CAREER & TEC 60,294 63, , , MID FICA G&T (11) MID FICA SUMMER ENRIC 1,474 1, , , MID FICA CURRICULAR MID FICA ATHLETICS SMS FICA G&T SDMS FICA G&T HIGH FICA REG PROG 644, , , , , HIGH FICA MUSIC 1,371 1, , , HIGH FICA CHORUS HIGH FICA ALTE EDUCA P 2,165 5, , , HIGH FICA PROJ GRAD 1,297 1, , (944) HIGH FICA PROJ GRAD SU 789 1, HIGH FICA REMEDIAL 3,127 3, , , HIGH FICA ESL 6,272 7, , , (197) HIGH FICA SPEC ED 74,307 81, , , HIGH FICA TITLE VIB 36,350 41, , , HIGH FICA SECTION HIGH FICA CAREER & TEC 141, , , , , HIGH FICA G&T HIGH FICA CURRICULAR 2,524 2, , , HIGH FICA ATHLETICS 42,353 45, , , HIGH FICA SATURDAY SCH BGHS FICA MUSIC

117 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 4 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION FDHS FICA CHORUS RHS FICA MUSIC RHS FICA CHORUS SDHS FICA CHORUS WMHS FICA CHORUS WMHS FICA G&T ADMIN FICA TITLE III ADMIN FICA AFTER SCHL 19,816 26, , , (14,883) ADMIN FICA SPEC ED SUMM 0 1, , , ADMIN FICA MEDICAID (100) ADMIN FICA SUMMER PROG 3,319 5, , (3,174) ADMIN FICA 9TH GRADE TR (50) ADMIN FICA REG SUM SCHL ADMIN FICA NON REG DAY 41,127 47, , , (47) ADMIN FICA INFA & TODD 16,061 13, , , ADMIN FICA TITL VI B,PR 3,010 3, , , PRESCHL FICA NON REG DAY 21,353 25, , , ELEM VRS REG PROG 1,766,227 1,893, ,778, ,941, , ELEM VRS REMEDIAL 11,915 12, , (5,375) ELEM VRS ESL 26,155 27, , , , ELEM VRS TITLE I, MAI 95,704 99, , , , ELEM VRS TITLE II , (7,483) ELEM VRS SPEC ED 218, , , , , ELEM VRS TITLE VIB 92,363 92, , , , MID VRS REG PROG 850, , , , , MID VRS REMEDIAL 7,121 7, , , , MID VRS ESL 13,617 14, , , , MID VRS SPEC ED 57,044 61, , , , MID VRS TITLE VIB 39,147 42, , , , MID VRS CAREER & TEC 113, , , , , HIGH VRS REG PROG 1,064,234 1,102, ,076, ,200, , HIGH VRS REMEDIAL 5,880 6, , , HIGH VRS ESL 13,125 14, , , , HIGH VRS SPEC ED 102, , , , , HIGH VRS TITLE VIB 67,992 72, , , , HIGH VRS CAREER & TEC 240, , , , , ADMIN VRS NON REG DAY 76,812 88, , , , ADMIN VRS INFA & TODD 18,308 19, , , , ADMIN VRS TITL VI B,PR 6,118 6, , , PRESCHL VRS NON REG DAY 27,152 38, , , , ELEM VRS HYBRID REG PROG 188, , , , , ELEM VRS HYBRID ESL , , ELEM VRS HYBRID TITLE I, MAI 10,668 11, , , , ELEM VRS HYBRID TITLE II , , ELEM VRS HYBRID SPEC ED 26,590 27, , , (3,161) ELEM VRS HYBRID TITLE VIB 8,420 12, , , , MID VRS HYBRID REG PROG 72,369 77, , , , MID VRS HYBRID SPEC ED 13,811 14, , , ,

118 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 5 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION MID VRS HYBRID TITLE VIB 13,609 15, , , , MID VRS HYBRID CAREER & TEC , , , HIGH VRS HYBRID REG PROG 135, , , , , HIGH VRS HYBRID SPEC ED 30,895 37, , , , HIGH VRS HYBRID TITLE VIB 6,520 6, , , , HIGH VRS HYBRID CAREER & TEC 25,852 31, , , , ADMIN VRS HYBRID NON REG DAY 1,529 1, , , , ADMIN VRS HYBRID INFA & TODD 5,957 6, , , , PRESCHL VRS HYBRID NON REG DAY 9,863 10, , , , ELEM HEALTH INSUR REG PROG 2,106,593 2,246, ,316, ,651, , ELEM HEALTH INSUR TITLE III , , , ELEM HEALTH INSUR REMEDIAL 6,663 13, , (3,890) 0.00 (7,512) ELEM HEALTH INSUR ESL 26,427 30, , , , ELEM HEALTH INSUR TITLE I, MAI 99, , , , , ELEM HEALTH INSUR TITLE II , , (6,708) ELEM HEALTH INSUR SPEC ED 313, , , , , ELEM HEALTH INSUR TITLE VIB 99, , , , , MID HEALTH INSUR REG PROG 884, , ,003, ,161, , MID HEALTH INSUR REMEDIAL 6,663 7, , , , MID HEALTH INSUR ESL 13,326 15, , , , MID HEALTH INSUR SPEC ED 96, , , , , MID HEALTH INSUR TITLE VIB 64,447 90, , , , MID HEALTH INSUR CAREER & TEC 103, , , , , HIGH HEALTH INSUR REG PROG 1,128,427 1,117, ,253, ,487, , HIGH HEALTH INSUR REMEDIAL 6,663 7, , , , HIGH HEALTH INSUR ESL 13,326 15, , , , HIGH HEALTH INSUR SPEC ED 166, , , , , HIGH HEALTH INSUR TITLE VIB 86, , , , , HIGH HEALTH INSUR CAREER & TEC 223, , , , , ADMIN HEALTH INSUR NON REG DAY 97, , , , , ADMIN HEALTH INSUR INFA & TODD 19,711 30, , , , ADMIN HEALTH INSUR TITL VI B,PR 6,663 7, , , , PRESCHL HEALTH INSUR NON REG DAY 59,932 80, , , , ELEM GROUP LIFE REG PROG 165, , , , (2,825) ELEM GROUP LIFE REMEDIAL 1,008 1, (480) ELEM GROUP LIFE ESL 2,214 2, , , ELEM GROUP LIFE TITLE I, MAI 9,003 9, , , ELEM GROUP LIFE TITLE II , (657) ELEM GROUP LIFE SPEC ED 20,738 22, , , (2,429) ELEM GROUP LIFE TITLE VIB 8,530 8, , , MID GROUP LIFE REG PROG 78,060 84, , , (594) MID GROUP LIFE REMEDIAL MID GROUP LIFE ESL 1,153 1, , , MID GROUP LIFE SPEC ED 5,997 6, , , MID GROUP LIFE TITLE VIB 4,465 4, , , MID GROUP LIFE CAREER & TEC 9,575 10, , , HIGH GROUP LIFE REG PROG 101, , , , HIGH GROUP LIFE REMEDIAL

119 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 6 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION HIGH GROUP LIFE ESL 1,111 1, , , (34) HIGH GROUP LIFE SPEC ED 11,300 12, , , HIGH GROUP LIFE TITLE VIB 6,307 6, , , HIGH GROUP LIFE CAREER & TEC 22,556 23, , , ADMIN GROUP LIFE NON REG DAY 6,631 7, , , (11) ADMIN GROUP LIFE INFA & TODD 2,054 2, , , ADMIN GROUP LIFE TITL VI B,PR PRESCHL GROUP LIFE NON REG DAY 3,133 4, , , ELEM VRS LTDH REG PROG 3,897 4, , , ELEM VRS LTDH ESL ELEM VRS LTDH TITLE I, MAI ELEM VRS LTDH TITLE II ELEM VRS LTDH SPEC ED (123) ELEM VRS LTDH TITLE VIB MID VRS LTDH REG PROG 1,493 1, , , MID VRS LTDH SPEC ED MID VRS LTDH TITLE VIB MID VRS LTDH CAREER & TEC HIGH VRS LTDH REG PROG 2,805 3, , , HIGH VRS LTDH SPEC ED HIGH VRS LTDH TITLE VIB HIGH VRS LTDH CAREER & TEC ADMIN VRS LTDH NON REG DAY (31) ADMIN VRS LTDH INFA & TODD PRESCHL VRS LTDH NON REG DAY UNEMPL INSUR 1,466 5, , , WORKER COMP 180, , , , , ELEM RHCC REG PROG 147, , , , , ELEM RHCC REMEDIAL (407) ELEM RHCC ESL 1,972 2, , , ELEM RHCC TITLE I, MAI 8,020 8, , , , ELEM RHCC TITLE II , (505) ELEM RHCC SPEC ED 18,473 19, , , (58) ELEM RHCC TITLE VIB 7,598 7, , , , MID RHCC REG PROG 69,533 76, , , , MID RHCC REMEDIAL MID RHCC ESL 1,027 1, , , MID RHCC SPEC ED 5,342 5, , , , MID RHCC TITLE VIB 3,977 4, , , MID RHCC CAREER & TEC 8,529 9, , , , HIGH RHCC REG PROG 90,487 94, , , , HIGH RHCC REMEDIAL HIGH RHCC ESL 990 1, , , HIGH RHCC SPEC ED 10,066 11, , , , HIGH RHCC TITLE VIB 5,618 5, , , HIGH RHCC CAREER & TEC 20,092 21, , , , ADMIN RHCC NON REG DAY 5,906 6, , , ADMIN RHCC INFA & TODD 1,829 1, , ,

120 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 7 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION ADMIN RHCC TITL VI B,PR PRESCHL RHCC NON REG DAY 2,791 3, , , OTHER BENEFI 117,917 95, , , (167,580) OTHER BENEFI TUITION ASSI 35,272 60, , , ELEM OTHER BENEFI TITLE I, MAI 5, , (22,000) HIGH OTHER BENEFI ATHLETICS PROF SERV PROF SERV. REG PROG 0 2, , , (9,175) PROF SERV. DIGITAL TRAN 13,031 20, , , , PROF SERV. RTI 21, PROF SERV. SPEC ED 110,146 82, , , (4,000) PROF SERV. TITLE VIB 3,678 54, , , PROF SERV. G&T 0 5, ELEM PROF SERV. REG PROG 6,283 4, , , , ELEM PROF SERV. MUSIC ELEM PROF SERV. CHORUS ELEM PROF SERV. ESL 2, , , ELEM PROF SERV. SCIENCE 5,480 4, , , ELEM PROF SERV. TITLE I, MAI 1,025 8, , , ELEM PROF SERV. TITLE II , , ELEM PROF SERV. G&T 1, , , (1,425) ELEM PROF SERV. SUMMER ENRIC BMES PROF SERV. CHORUS BMES PROF SERV. G&T (550) CASL PROF SERV. CHORUS CASL PROF SERV. G&T CHVL PROF SERV. CHORUS (10) CHVL PROF SERV. G&T 1, CLYM PROF SERV. CHORUS CLYM PROF SERV. G&T CRGVL PROF SERV. CHORUS CRGVL PROF SERV. G&T NRES PROF SERV. CHORUS NRES PROF SERV. G&T RES PROF SERV. CHORUS RES PROF SERV. G&T SDES PROF SERV. CHORUS SDES PROF SERV. G&T 1, STUMP PROF SERV. CHORUS STUMP PROF SERV. G&T VES PROF SERV. CHORUS VES PROF SERV. G&T (550) WES PROF SERV. CHORUS WES PROF SERV. G&T MID PROF SERV. REG PROG 2,250 10, , , (170) MID PROF SERV. MUSIC MID PROF SERV. CHORUS MID PROF SERV. PROJ GRAD

121 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 8 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION MID PROF SERV. TESTING 4,076 1, MID PROF SERV. TITLE III MID PROF SERV. ESL 200 1, MID PROF SERV. VASAP 0 1, , (500) MID PROF SERV. SCIENCE 0 3, , , MID PROF SERV. G&T 530 2, , , MID PROF SERV. SUMMER ENRIC , , , BMMS PROF SERV. CHORUS BMMS PROF SERV. G&T SMS PROF SERV. CHORUS SMS PROF SERV. G&T SDMS PROF SERV. CHORUS SDMS PROF SERV. G&T WMS PROF SERV. CHORUS HIGH PROF SERV. REG PROG 1,999 4, , , (900) HIGH PROF SERV. MUSIC 650 1, HIGH PROF SERV. CHORUS HIGH PROF SERV. ISAEP 1,754 5, , , (2,500) HIGH PROF SERV. PROJ GRAD 17,226 25, , , (12,334) HIGH PROF SERV. TESTING 1,818 3, , , HIGH PROF SERV. PROJ GRAD SU 10,276 15, HIGH PROF SERV. ESL 80 3, HIGH PROF SERV. VASAP 1,200 4, , , (2,000) HIGH PROF SERV. SCIENCE 0 3, HIGH PROF SERV. TITLE II HIGH PROF SERV. SPEC ED , , , , HIGH PROF SERV. CAREER & TEC 60,000 60, , , HIGH PROF SERV. PERKINS 12,500 12, , , HIGH PROF SERV. G&T 250 1, , , (250) HIGH PROF SERV. SUMMER ENRIC HIGH PROF SERV. ATHLETICS BGHS PROF SERV. MUSIC BGHS PROF SERV. CHORUS 720 1, , , FDHS PROF SERV. CHORUS 570 1, , , RHS PROF SERV. MUSIC 1, RHS PROF SERV. CHORUS 750 1, , , SDHS PROF SERV. CHORUS 750 1, , , WMHS PROF SERV. CHORUS 850 1, , WMHS PROF SERV. G&T ADMIN PROF SERV. MEDICAID 16 5, ADMIN PROF SERV. SUMMER PROG , (2,000) ADMIN PROF SERV. 9TH GRADE TR (675) ADMIN PROF SERV. NON REG DAY , (4,000) ADMIN PROF SERV. INFA & TODD 12,463 54, , , PRESCHL PROF SERV. NON REG DAY 7,798 3, , , TEMPORARY HE SPEC ED 54,159 85, , , ELEM TEMPORARY HE SPEC ED 6, MID TEMPORARY HE SPEC ED (2,601)

122 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 9 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION MAINTEN SERV SECTION ELEM MAINTEN SERV ART 885 1, , , MID MAINTEN SERV ART 1,117 1, , , MID MAINTEN SERV SCIENCE 2,467 3, MID MAINTEN SERV AGRICULTURE MID MAINTEN SERV WORK & FAM S , (798) MID MAINTEN SERV TECHNOLOGY BMMS MAINTEN SERV MUSIC 2,000 2, , , BMMS MAINTEN SERV CHORUS SMS MAINTEN SERV MUSIC 2,000 2, , , SMS MAINTEN SERV CHORUS SDMS MAINTEN SERV MUSIC 1,727 2, , , SDMS MAINTEN SERV CHORUS WMS MAINTEN SERV MUSIC 1,746 2, , , WMS MAINTEN SERV CHORUS HIGH MAINTEN SERV REG PROG HIGH MAINTEN SERV ART 989 1, , , HIGH MAINTEN SERV SCIENCE 2,246 3, HIGH MAINTEN SERV AGRICULTURE 17,366 17, , , , HIGH MAINTEN SERV WORK & FAM S HIGH MAINTEN SERV TECHNOLOGY 540 2, , , BGHS MAINTEN SERV MUSIC 684 1, , , (1,185) FDHS MAINTEN SERV MUSIC 885 1, , , RHS MAINTEN SERV MUSIC 42 1, , , SDHS MAINTEN SERV MUSIC 1,257 1, , , WMHS MAINTEN SERV MUSIC 1,095 1, , , ELEM PRINT & BIND TITLE I, MAI ADMIN PRINT & BIND NON REG DAY , (1,005) HIGH ADVERTISING CAREER & TEC SERV OTHE GO SPEC ED 42,687 52, , , , SERV OTHE GO TUIT SUPPO S 422, , , , , ELEM TUITITION OT TITLE III 0 1, , , HIGH TUITITION OT GENESIS PROG 146, , , , , HIGH TUITITION OT SPEC ED 37,409 40, , , , HIGH TUITITION OT G&T 1,550 3, , , , ELEM TUIT PRIVATE SECTION ,520 29, HIGH INTERNA SERV TITLE III 0 2, ADMIN COMMUNICATIO INFA & TODD , , ELEM TRAVEL REG PROG 133 1, ELEM TRAVEL SPEC ED 2, , , , MID TRAVEL REG PROG 1,374 2, , , (1,600) MID TRAVEL SPEC ED , (1,000) MID TRAVEL AGRICULTURE MID TRAVEL WORK & FAM S MID TRAVEL TECHNOLOGY HIGH TRAVEL REG PROG 2,228 6, , , (4,000) HIGH TRAVEL ALTE EDUCA P HIGH TRAVEL SPEC ED

123 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 10 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION HIGH TRAVEL AGRICULTURE 6,756 3, , , , HIGH TRAVEL WORK & FAM S HIGH TRAVEL TECHNOLOGY HIGH TRAVEL TRADE & IND 923 1, , PRESCHL TRAVEL NON REG DAY CONFERENCES REG PROG 70 2, , , CONFERENCES ART , , CONFERENCES DIGITAL TRAN 10,976 10, , , CONFERENCES SPEC ED 168 5, , CONFERENCES ASST TECHNOL CONFERENCES G&T 0 1, , ELEM CONFERENCES REG PROG 7,943 19, , , (8,169) ELEM CONFERENCES TITLE III , , ELEM CONFERENCES ESL ELEM CONFERENCES SCIENCE 6,194 1, , , ELEM CONFERENCES TITLE I, MAI 5,419 6, , , ELEM CONFERENCES TITLE II ELEM CONFERENCES SPEC ED 670 1, , , ELEM CONFERENCES G&T MID CONFERENCES REG PROG 2,675 10, , , (1,275) MID CONFERENCES TITLE III MID CONFERENCES ESL MID CONFERENCES SCIENCE , , MID CONFERENCES SPEC ED MID CONFERENCES CAREER & TEC 364 1, , , MID CONFERENCES AGRICULTURE 4,811 3, , , (1,000) MID CONFERENCES WORK & FAM S 2,021 3, , , (2,000) MID CONFERENCES BUSINES EDUC MID CONFERENCES TECHNOLOGY 1,390 2, , , (1,000) MID CONFERENCES PERKINS 0 10, , , , HIGH CONFERENCES REG PROG 3,164 8, , , (500) HIGH CONFERENCES ISAEP 189 1, , , HIGH CONFERENCES SCIENCE HIGH CONFERENCES SPEC ED 0 1, , , HIGH CONFERENCES CAREER & TEC 1,199 2, , , HIGH CONFERENCES AGRICULTURE 5,533 8, , , HIGH CONFERENCES WORK & FAM S 4,590 4, , , HIGH CONFERENCES BUSINES EDUC 811 1, , , HIGH CONFERENCES TECHNOLOGY 2,062 3, , , HIGH CONFERENCES TRADE & IND HIGH CONFERENCES PERKINS 3,392 10, , , ADMIN CONFERENCES INFA & TODD 2,957 10, , , PRESCHL CONFERENCES NON REG DAY 1, , , DUES/MEMBERS REG PROG 0 8, (81) DUES/MEMBERS RTI ELEM DUES/MEMBERS REG PROG ELEM DUES/MEMBERS RTI 6, HIGH DUES/MEMBERS CAREER & TEC

124 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 11 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION HIGH DUES/MEMBERS ATHLETICS 16,841 16, , , ADMIN DUES/MEMBERS INFA & TODD ADMIN FOOD SPEC ED SUMM MID REPAIR SUPPL CAREER & TEC HIGH REPAIR SUPPL CAREER & TEC 1, ELEM BOOKS/SUBSCR REG PROG 18,850 50, , , (108,550) MID BOOKS/SUBSCR REG PROG 27,324 10, , , HIGH BOOKS/SUBSCR REG PROG 48, , , , , HIGH BOOKS/SUBSCR PERKINS 4, SUPPLIES REG PROG 0 9, , , SUPPLIES CHORUS , , SUPPLIES DIGITAL TRAN 20, , , SUPPLIES RTI 12, SUPPLIES SPEC ED 7,793 11, , , (3,800) SUPPLIES ASST TECHNOL , , ELEM SUPPLIES REG PROG 172,961 48, , , , ELEM SUPPLIES MUSIC ELEM SUPPLIES CHORUS 7,898 8, , , ELEM SUPPLIES RTI 5, , , (2,334) ELEM SUPPLIES TITLE III 1,919 5, , , ELEM SUPPLIES ESL ELEM SUPPLIES SCIENCE 35,676 43, , , ELEM SUPPLIES TITLE I, MAI 80,858 50, , , ELEM SUPPLIES SPEC ED 2,818 6, , , ELEM SUPPLIES G&T 5,647 2, , , (8,000) ELEM SUPPLIES SUMMER ENRIC 1,616 1, , , BMES SUPPLIES REG PROG 6,336 6, , (5,780) BMES SUPPLIES ART (405) BMES SUPPLIES CHORUS 407 1, (550) BMES SUPPLIES ALLOCATION 2,589 2, , (1,945) BMES SUPPLIES G&T (550) CASL SUPPLIES REG PROG 9,320 9, , , , CASL SUPPLIES ART CASL SUPPLIES CHORUS CASL SUPPLIES ALLOCATION 2,830 2, , , CASL SUPPLIES G&T CHVL SUPPLIES REG PROG 5,148 5, , , , CHVL SUPPLIES ART CHVL SUPPLIES CHORUS CHVL SUPPLIES ALLOCATION 708 1, , , CHVL SUPPLIES G&T CLYM SUPPLIES REG PROG 11,622 11, , , , CLYM SUPPLIES ART CLYM SUPPLIES CHORUS CLYM SUPPLIES ALLOCATION 3,406 3, , , CLYM SUPPLIES G&T CRGVL SUPPLIES REG PROG 1,625 2, , , CRGVL SUPPLIES MUSIC

125 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 12 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION CRGVL SUPPLIES ART CRGVL SUPPLIES CHORUS CRGVL SUPPLIES ALLOCATION 2,282 1, , , CRGVL SUPPLIES G&T NRES SUPPLIES REG PROG 4,780 4, , , , NRES SUPPLIES ART NRES SUPPLIES CHORUS NRES SUPPLIES ALLOCATION 1,695 1, , , NRES SUPPLIES G&T RES SUPPLIES REG PROG 10,280 10, , , , RES SUPPLIES ART RES SUPPLIES CHORUS RES SUPPLIES ALLOCATION 3,070 3, , , RES SUPPLIES G&T SDES SUPPLIES REG PROG 12,522 12, , , (800) SDES SUPPLIES ART SDES SUPPLIES CHORUS SDES SUPPLIES ALLOCATION 3,631 3, , , (200) SDES SUPPLIES G&T STUMP SUPPLIES REG PROG 6,242 6, , , STUMP SUPPLIES ART (33) STUMP SUPPLIES CHORUS (100) STUMP SUPPLIES ALLOCATION 2,061 2, , , STUMP SUPPLIES G&T VES SUPPLIES REG PROG 6,000 6, , (6,200) VES SUPPLIES ART (372) VES SUPPLIES CHORUS (600) VES SUPPLIES ALLOCATION 2,000 2, , (2,050) VES SUPPLIES G&T (550) WES SUPPLIES REG PROG 12,942 12, , , (1,780) WES SUPPLIES ART WES SUPPLIES CHORUS (25) WES SUPPLIES ALLOCATION 3,736 3, , , (445) WES SUPPLIES G&T MID SUPPLIES REG PROG 99,834 24, , , MID SUPPLIES MUSIC MID SUPPLIES CHORUS 763 1, , , MID SUPPLIES PROJ GRAD 0 1, MID SUPPLIES TESTING 410 3, , , MID SUPPLIES TITLE III 1,920 2, , , MID SUPPLIES ESL MID SUPPLIES SCIENCE 9,571 3, , , MID SUPPLIES SPEC ED 4,061 3, , , MID SUPPLIES CAREER & TEC , , MID SUPPLIES G&T 14,352 1, , , (4,912) MID SUPPLIES SUMMER ENRIC 1,401 1, , , BMMS SUPPLIES REG PROG 17,424 17, , , (336) BMMS SUPPLIES MUSIC 3,422 3, , , (3,600)

126 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 13 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION BMMS SUPPLIES ART 1,056 1, , , (600) BMMS SUPPLIES CHORUS 1,631 1, , , (100) BMMS SUPPLIES SCIENCE 1,783 2, , , BMMS SUPPLIES ALLOCATION 4,630 4, , , (70) BMMS SUPPLIES AGRICULTURE 4,918 4, , , BMMS SUPPLIES WORK & FAM S 2,740 4, , , BMMS SUPPLIES BUSINES EDUC 1,847 2, , , BMMS SUPPLIES TECHNOLOGY 1, , (2,449) BMMS SUPPLIES G&T 0 1, , , SMS SUPPLIES REG PROG 13,638 13, , , (1,058) SMS SUPPLIES MUSIC 2,880 3, , , SMS SUPPLIES ART 1,476 1, , , SMS SUPPLIES CHORUS 1,547 1, , , (325) SMS SUPPLIES SCIENCE 1,461 2, , , SMS SUPPLIES ALLOCATION 3,841 3, , , (221) SMS SUPPLIES AGRICULTURE 4,079 4, , , SMS SUPPLIES WORK & FAM S 3,567 4, , , SMS SUPPLIES BUSINES EDUC 0 1, , , SMS SUPPLIES TECHNOLOGY 3,164 3, , , SMS SUPPLIES G&T 1,378 1, , , SDMS SUPPLIES REG PROG 12,264 12, , , (336) SDMS SUPPLIES MUSIC 3,251 3, , , SDMS SUPPLIES ART 1,315 1, , , (380) SDMS SUPPLIES CHORUS 1,320 1, , , (4,825) SDMS SUPPLIES SCIENCE 1,720 2, , , SDMS SUPPLIES ALLOCATION 3,555 3, , , (70) SDMS SUPPLIES AGRICULTURE 4,231 4, , , SDMS SUPPLIES WORK & FAM S 4,366 4, , , SDMS SUPPLIES BUSINES EDUC 196 1, , , SDMS SUPPLIES TECHNOLOGY 2,930 3, , , (161) SDMS SUPPLIES G&T 916 1, , , WMS SUPPLIES REG PROG 6,559 14, , , (96) WMS SUPPLIES MUSIC 6,533 3, , , WMS SUPPLIES ART 1,542 1, , , (600) WMS SUPPLIES CHORUS 822 1, , , (75) WMS SUPPLIES SCIENCE 1,560 2, , , WMS SUPPLIES ALLOCATION 11,981 3, , , (20) WMS SUPPLIES AGRICULTURE 5,233 4, , , WMS SUPPLIES WORK & FAM S 5,167 4, , , WMS SUPPLIES BUSINES EDUC 1,753 2, , , WMS SUPPLIES TECHNOLOGY 2,345 2, , , (563) WMS SUPPLIES G&T 1,481 1, , , HIGH SUPPLIES REG PROG 110,717 36, , , (8,381) HIGH SUPPLIES MUSIC , , ,600 4, HIGH SUPPLIES CHORUS 9,403 8, , , , HIGH SUPPLIES ISAEP 0 1, HIGH SUPPLIES ALTE EDUCA P 127 5, , , (2,675) HIGH SUPPLIES PROJ GRAD

127 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 14 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION HIGH SUPPLIES TESTING 280 6, , , HIGH SUPPLIES PROJ GRAD SU 718 1, HIGH SUPPLIES TITLE III 12,758 9, , , HIGH SUPPLIES ESL , , HIGH SUPPLIES SCIENCE 440 2, , , HIGH SUPPLIES SPEC ED 4,537 7, , , HIGH SUPPLIES CAREER & TEC 2, , , HIGH SUPPLIES AGRICULTURE (50) HIGH SUPPLIES PERKINS , , HIGH SUPPLIES CREDENTIALIN HIGH SUPPLIES G&T 608 1, , HIGH SUPPLIES SUMMER ENRIC 0 1, HIGH SUPPLIES ATHLETICS 2,500 6, , , BGHS SUPPLIES REG PROG 7,049 12, , , BGHS SUPPLIES MUSIC 2,926 4, , , BGHS SUPPLIES ART 1, , , (131) BGHS SUPPLIES CHORUS 508 1, , , BGHS SUPPLIES SCIENCE 1,288 1, , , BGHS SUPPLIES ALLOCATION 1,340 3, , , BGHS SUPPLIES AGRICULTURE 2,748 2, , , BGHS SUPPLIES WORK & FAM S 2,096 2, , , BGHS SUPPLIES BUSINES EDUC BGHS SUPPLIES TECHNOLOGY 2,636 2, , , BGHS SUPPLIES TRADE & IND BGHS SUPPLIES G&T 1,010 1, , , FDHS SUPPLIES REG PROG 19,200 19, , , FDHS SUPPLIES MUSIC 13,100 4, , , FDHS SUPPLIES ART 1,832 1, , , (580) FDHS SUPPLIES CHORUS 1,408 1, , , FDHS SUPPLIES SCIENCE 2,121 2, , , FDHS SUPPLIES ALLOCATION 4,557 5, , , FDHS SUPPLIES AGRICULTURE 2,059 2, , , FDHS SUPPLIES WORK & FAM S 3,819 4, , , FDHS SUPPLIES OCCUPAT TRAI , (4,500) FDHS SUPPLIES BUSINES EDUC FDHS SUPPLIES TECHNOLOGY 2,873 2, , , FDHS SUPPLIES TRADE & IND FDHS SUPPLIES G&T 2,036 1, , , RHS SUPPLIES REG PROG 11,352 11, , , (132) RHS SUPPLIES MUSIC 3,477 4, , , (8,600) RHS SUPPLIES ART 1, , RHS SUPPLIES CHORUS 2,544 1, , , RHS SUPPLIES SCIENCE 1,327 1, , , RHS SUPPLIES ALLOCATION 3,558 3, , , (28) RHS SUPPLIES AGRICULTURE 2,769 2, , , (200) RHS SUPPLIES WORK & FAM S 3,468 2, , , RHS SUPPLIES BUSINES EDUC RHS SUPPLIES TECHNOLOGY 1,978 1, , , (742)

128 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 15 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION RHS SUPPLIES TRADE & IND RHS SUPPLIES G&T 1,652 1, , , SDHS SUPPLIES REG PROG 16,771 16, , , SDHS SUPPLIES MUSIC 6,672 4, , , (200) SDHS SUPPLIES ART 1,877 1, , , (580) SDHS SUPPLIES CHORUS 1,412 1, , , SDHS SUPPLIES SCIENCE 1,941 2, , , SDHS SUPPLIES ALLOCATION 4,694 4, , , SDHS SUPPLIES AGRICULTURE 2,761 2, , , SDHS SUPPLIES WORK & FAM S 2,019 3, , , SDHS SUPPLIES OCCUPAT TRAI SDHS SUPPLIES BUSINES EDUC SDHS SUPPLIES TECHNOLOGY 3,694 3, , , SDHS SUPPLIES TRADE & IND SDHS SUPPLIES G&T 387 1, , , WMHS SUPPLIES REG PROG 17,714 18, , , WMHS SUPPLIES MUSIC 2,944 4, , , (3,600) WMHS SUPPLIES ART 1,288 1, , , (429) WMHS SUPPLIES CHORUS 734 1, , , (465) WMHS SUPPLIES SCIENCE 1,993 2, , , WMHS SUPPLIES ALLOCATION 4,891 4, , , WMHS SUPPLIES AGRICULTURE 1,966 2, , , WMHS SUPPLIES WORK & FAM S 121 2, , , WMHS SUPPLIES BUSINES EDUC WMHS SUPPLIES TECHNOLOGY 3,208 3, , , WMHS SUPPLIES TRADE & IND WMHS SUPPLIES G&T 2,326 1, , , ADMIN SUPPLIES AFTER SCHL 9,729 13, , , (6,950) ADMIN SUPPLIES SUMMER PROG 36,145 6, , (36,880) ADMIN SUPPLIES 9TH GRADE TR 2,308 3, , , ADMIN SUPPLIES INFA & TODD 414 5, , , (6,961) PRESCHL SUPPLIES NON REG DAY 61,305 19, , , (36,188) ELEM TITLE I PARE TITLE I, MAI 17,665 9, , , SOFTWARE REG PROG 3,580 17, , , (663) SOFTWARE DIGITAL TRAN 282, , , , , SOFTWARE RTI 21,633 22, , , , SOFTWARE SPEC ED 4,458 4, , , (4,000) SOFTWARE ASST TECHNOL , , ELEM SOFTWARE REG PROG 5,898 7, , , , ELEM SOFTWARE RTI 6,260 9, ELEM SOFTWARE ESL 0 3, ELEM SOFTWARE TITLE I, MAI 539 2, , , ELEM SOFTWARE G&T 11,090 14, , , MID SOFTWARE REG PROG 4,284 5, , , , MID SOFTWARE DIGITAL TRAN 1, MID SOFTWARE TESTING 0 5, , , MID SOFTWARE TITLE III MID SOFTWARE ESL 2,780 1, , ,

129 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 16 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION MID SOFTWARE PERKINS 0 25, , , MID SOFTWARE CREDENTIALIN 0 20, MID SOFTWARE G&T HIGH SOFTWARE REG PROG 1,550 11, , , , HIGH SOFTWARE ISAEP , , (200) HIGH SOFTWARE ALTE EDUCA P 14,725 11, , , HIGH SOFTWARE TESTING 0 6, , (6,100) HIGH SOFTWARE PERKINS HIGH SOFTWARE CREDENTIALIN 8, , , (7,367) HIGH SOFTWARE SUMMER ENRIC ADMIN SOFTWARE INFA & TODD PRESCHL SOFTWARE NON REG DAY 4,729 3, , , TECH HRDWR DIGITAL TRAN 7,663 8, , , TECH HRDWR SPEC ED 1,515 2, , (1,800) TECH HRDWR ASST TECHNOL , , TECH HRDWR SECTION , , (2,000) ELEM TECH HRDWR REG PROG 2,098 3, , , (1,500) ELEM TECH HRDWR TITLE III , , ELEM TECH HRDWR TITLE I, MAI , (39,238) ELEM TECH HRDWR SPEC ED ELEM TECH HRDWR G&T 6,441 5, , , MID TECH HRDWR REG PROG 1,534 9, , (5,600) MID TECH HRDWR TESTING 1, MID TECH HRDWR TITLE III MID TECH HRDWR SCIENCE MID TECH HRDWR G&T 1,576 3, , , BMMS TECH HRDWR ART SMS TECH HRDWR ART SDMS TECH HRDWR ART WMS TECH HRDWR ART HIGH TECH HRDWR REG PROG 1,745 3, , , , HIGH TECH HRDWR ISAEP 3,564 1, , , (400) HIGH TECH HRDWR ALTE EDUCA P HIGH TECH HRDWR TITLE III , , HIGH TECH HRDWR ESL HIGH TECH HRDWR CAREER & TEC 8,863 9, , , HIGH TECH HRDWR C&T ST EQ SO 21,829 20, , , HIGH TECH HRDWR PERKINS 99,705 38, HIGH TECH HRDWR G&T 2,768 2, , , BGHS TECH HRDWR ART FDHS TECH HRDWR ART RHS TECH HRDWR ART SDHS TECH HRDWR ART WMHS TECH HRDWR ART ADMIN TECH HRDWR AFTER SCHL 0 1, ADMIN TECH HRDWR INFA & TODD 2,152 2, , , PRESCHL TECH HRDWR NON REG DAY 524 3, EQUIPMENT SCIENCE 0 10, , ,

130 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 17 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION MID EQUIPMENT CAREER & TEC MID EQUIPMENT PERKINS 0 5, , , (37,993) BMMS EQUIPMENT AGRICULTURE 355 1, , , BMMS EQUIPMENT WORK & FAM S 2,360 1, , , BMMS EQUIPMENT BUSINES EDUC BMMS EQUIPMENT TECHNOLOGY 3,106 5, , , , SMS EQUIPMENT AGRICULTURE 1,196 1, , , SMS EQUIPMENT WORK & FAM S 0 1, , , SMS EQUIPMENT BUSINES EDUC SMS EQUIPMENT TECHNOLOGY 1,985 2, , , SDMS EQUIPMENT AGRICULTURE 382 1, , , SDMS EQUIPMENT WORK & FAM S 961 1, , , SDMS EQUIPMENT BUSINES EDUC SDMS EQUIPMENT TECHNOLOGY 1,307 2, , , WMS EQUIPMENT AGRICULTURE 594 1, , , WMS EQUIPMENT WORK & FAM S 307 1, , , WMS EQUIPMENT BUSINES EDUC WMS EQUIPMENT TECHNOLOGY 3,598 3, , , HIGH EQUIPMENT CAREER & TEC 210 1, , , HIGH EQUIPMENT WORK & FAM S HIGH EQUIPMENT PERKINS , , , (60) BGHS EQUIPMENT AGRICULTURE 595 1, , , BGHS EQUIPMENT WORK & FAM S BGHS EQUIPMENT BUSINES EDUC BGHS EQUIPMENT TECHNOLOGY 1, FDHS EQUIPMENT AGRICULTURE FDHS EQUIPMENT WORK & FAM S FDHS EQUIPMENT BUSINES EDUC FDHS EQUIPMENT TECHNOLOGY 527 1, , , RHS EQUIPMENT AGRICULTURE RHS EQUIPMENT WORK & FAM S RHS EQUIPMENT BUSINES EDUC RHS EQUIPMENT TECHNOLOGY 0 2, , , SDHS EQUIPMENT AGRICULTURE SDHS EQUIPMENT WORK & FAM S , (160) SDHS EQUIPMENT BUSINES EDUC SDHS EQUIPMENT TECHNOLOGY (521) WMHS EQUIPMENT AGRICULTURE 1, , (554) WMHS EQUIPMENT WORK & FAM S 2, WMHS EQUIPMENT BUSINES EDUC WMHS EQUIPMENT TECHNOLOGY , (740) SVRP TUIT SUPPO S 1,490, , , ,212, , HIGH VVTC TUITION CAREER & TEC 1,931,606 2,277, ,242, ,349, , HIGH VVTC LOCAL R CAREER & TEC 445, , , , (14,626) HIGH VVTC STAT FL CAREER & TEC 211, , , , (22,000) HIGH VVTC PERKINS PERKINS 12,809 14, , , HIGH GOVERNORS SC G&T 481, , , , , TOTAL 63,786,401 65,807, ,152, ,741, ,589,

131 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 18 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1210 GUIDANCE SERVICES ELEM COUNSELORS 646, , , , , MID COUNSELORS 418, , , , , HIGH COUNSELORS 678, , , , (2,476) MID OFFICE CLERI 96,476 99, , , (4,311) HIGH OFFICE CLERI 119, , , , , FICA ELEM FICA 46,915 50, , , , MID FICA 38,170 40, , , HIGH FICA 58,172 63, , , ELEM VRS 72,942 78, , , , MID VRS 69,457 74, , , , HIGH VRS 112, , , , , ELEM VRS HYBRID 18,215 19, , , , MID VRS HYBRID 2,920 3, , , ELEM HEALTH INSUR 86, , , , , MID HEALTH INSUR 79,157 90, , , , HIGH HEALTH INSUR 99, , , , , ELEM GROUP LIFE 7,715 8, , , MID GROUP LIFE 6,126 6, , , HIGH GROUP LIFE 9,501 10, , , ELEM VRS LTDH MID VRS LTDH WORKER COMP 8,677 9, , , ELEM RHCC 6,872 7, , , MID RHCC 5,457 5, , , HIGH RHCC 8,464 9, , , , OTHER BENEFI 1, , (11,682) MID LEASE/RENTAL 2,439 2, , , HIGH LEASE/RENTAL 5,334 5, , , ELEM CONFERENCES 1,902 2, , , MID CONFERENCES 410 2, , , HIGH CONFERENCES 808 2, , , ELEM SUPPLIES 2,773 2, , , MID SUPPLIES 881 1, , , HIGH SUPPLIES 1,955 1, , , ELEM TECH HRDWR 0 2, , , MID TECH HRDWR 269 1, , , HIGH TECH HRDWR 0 1, , , TOTAL 2,715,191 2,889, ,891, ,991, , FUNCTION 1220 SCHOOL SOCIAL WORKER SE ADMIN OTHER PROF NON REG DAY 32,728 33, , , PRESCHL OTHER PROF NON REG DAY 77,106 79, , , , VISITIN TEAC 257, , , , , FICA 19,836 20, , , ADMIN FICA NON REG DAY 2,506 2, , , PRESCHL FICA NON REG DAY 5,209 6, , ,

132 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 19 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1220 SCHOOL SOCIAL WORKER SE VRS 36,880 39, , , , ADMIN VRS NON REG DAY 4,601 4, , , PRESCHL VRS NON REG DAY 10,841 11, , , , HEALTH INSUR 32,940 37, , , , ADMIN HEALTH INSUR , , , ADMIN HEALTH INSUR NON REG DAY 6,624 7, , , PRESCHL HEALTH INSUR NON REG DAY 13,170 14, , , , GROUP LIFE 3,122 3, , , ADMIN GROUP LIFE NON REG DAY PRESCHL GROUP LIFE NON REG DAY , , WORKER COMP 1,516 1, RHCC 2,781 2, , , ADMIN RHCC NON REG DAY PRESCHL RHCC NON REG DAY OTHER BENEFI 2, PROF SERV PRESCHL PARENT ADVIS NON REG DAY 0 1, , , COMMUNICATIO PRESCHL COMMUNICATIO NON REG DAY 1,152 1, , , CONFERENCES 624 1, , , PRESCHL SUPPLIES NON REG DAY SUPPLIES 1,371 1, , , SOFTWARE , TECH HRDWR (570) TOTAL 516, , , , , FUNCTION 1230 HOMEBOUND INSTRUCTION ELEM TEACHER 2,475 8, , , , HIGH TEACHER 25,662 26, , , , ELEM FICA HIGH FICA 1,954 2, , , HIGH PROF SERV , , , TOTAL 30,839 38, , , , FUNCTION 1310 IMPROVEMENT OF INSTRUCT ELEM TEACHER REG PROG 98, , , , , ELEM TEACHER TITLE II , , , MID TEACHER TITLE II , , , SUPERVISORS REG PROG 411, , , , , SUPERVISORS SPEC ED 102, , , , (14,722) SUPERVISORS CAREER & TEC 68,741 70, , , , ELEM SUPERVISORS TITLE I, MAI 46,403 47, ADMIN SUPERVISORS NON REG DAY 79,289 81, , , , OTHER PROF REG PROG 94,859 97, , , , OTHER PROF ESL 27,444 27, , , ACCOUNTANT REG PROG , ,

133 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 20 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1310 IMPROVEMENT OF INSTRUCT OFFICE CLERI REG PROG 166, , , , , OFFICE CLERI SPEC ED 88,811 91, , , , ELEM OFFICE CLERI TITLE I, MAI 22,797 23, FICA REG PROG 49,417 52, , , , FICA ESL 2,099 2, , , FICA SPEC ED 13,968 15, , , (988) FICA CAREER & TEC 4,847 5, , , ELEM FICA REG PROG 6,355 7, , , ELEM FICA TITLE I, MAI 5,279 5, ELEM FICA TITLE II , , MID FICA TITLE II , , ADMIN FICA NON REG DAY 5,371 6, , , VRS REG PROG 94, , , , , VRS SPEC ED 26,907 28, , , , VRS CAREER & TEC 9,665 10, , , , ELEM VRS REG PROG 13,856 14, , , , ELEM VRS TITLE I, MAI 9,729 10, ELEM VRS TITLE II , , , MID VRS TITLE II , , , ADMIN VRS NON REG DAY 11,148 11, , , , HEALTH INSUR REG PROG 68,813 77, , , , HEALTH INSUR SPEC ED 19,755 22, , , , HEALTH INSUR CAREER & TEC 6,585 7, , , ELEM HEALTH INSUR REG PROG 11,448 15, , , , ELEM HEALTH INSUR TITLE I, MAI 6,914 7, ELEM HEALTH INSUR TITLE II , , , MID HEALTH INSUR TITLE II , , ADMIN HEALTH INSUR NON REG DAY 6,585 7, , , GROUP LIFE REG PROG 8,003 8, , , GROUP LIFE SPEC ED 2,277 2, , , (169) GROUP LIFE CAREER & TEC ELEM GROUP LIFE REG PROG 1,173 1, ELEM GROUP LIFE TITLE I, MAI ELEM GROUP LIFE TITLE II MID GROUP LIFE TITLE II ADMIN GROUP LIFE NON REG DAY 944 1, , , WORKER COMP 5,061 5, , , RHCC REG PROG 7,128 7, , , , RHCC SPEC ED 2,029 2, , , RHCC CAREER & TEC ELEM RHCC REG PROG 1,045 1, ELEM RHCC TITLE I, MAI ELEM RHCC TITLE II MID RHCC TITLE II ADMIN RHCC NON REG DAY , OTHER BENEFI SPEC ED , (23,827) PROF SERV. SPEC ED 0 17, ELEM PROF SERV. TITLE I, MAI 0 4, , ,

134 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 21 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1310 IMPROVEMENT OF INSTRUCT PRINT & BIND SPEC ED , , LEASE/RENTAL REG PROG 22,732 22, , , LEASE/RENTAL SPEC ED 4,034 4, , (4,050) TRAVEL REG PROG CONFERENCES REG PROG 6,580 5, , , CONFERENCES SPEC ED 697 1, , , ELEM CONFERENCES TITLE I, MAI 0 3, , , DUES/MEMBERS REG PROG 43 8, , , DUES/MEMBERS SPEC ED SUPPLIES SPEC ED ELEM SUPPLIES TITLE I, MAI 900 2, , , REPAIR SUPPL SPEC ED (500) SUPPLIES SPEC ED 2,685 2, , , ELEM TITLE I PARE TITLE I, MAI (200) SOFTWARE REG PROG 3,564 4, , , SOFTWARE SPEC ED 16, , , , TECH HRDWR REG PROG 180 3, , , TECH HRDWR SPEC ED (700) TOTAL 1,672,314 1,766, ,860, ,902, , FUNCTION 1320 MEDIA SERVICES ELEM LIBRARIANS 583, , , , , MID LIBRARIANS 211, , , , , HIGH LIBRARIANS 275, , , , (9,253) OFFICE CLERI 30,465 31, , , MID OFFICE CLERI 69,435 71, , , , HIGH OFFICE CLERI 79,462 81, , , , FICA 3,113 2, , , ELEM FICA 43,731 44, , , MID FICA 21,017 22, , , HIGH FICA 26,769 28, , , (586) VRS 4,283 4, , , ELEM VRS 82,316 85, , , , MID VRS 37,135 39, , , , HIGH VRS 46,620 50, , , , MID VRS HYBRID 2,433 2, , , HIGH VRS HYBRID 4,223 4, , , HEALTH INSUR 6,585 7, , , ELEM HEALTH INSUR 73,254 83, , , , MID HEALTH INSUR 53,265 60, , , , HIGH HEALTH INSUR 53,187 75, , , , GROUP LIFE ELEM GROUP LIFE 6,967 7, , , MID GROUP LIFE 3,349 3, , , HIGH GROUP LIFE 4,303 4, , , (100) MID VRS LTDH HIGH VRS LTDH

135 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 22 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1320 MEDIA SERVICES WORKER COMP 5,603 5, , , RHCC ELEM RHCC 6,206 6, , , MID RHCC 2,983 3, , , HIGH RHCC 3,833 4, , , OTHER BENEFI 10, , (9,080) CONFERENCES 4,098 8, , , BMES BOOKS/SUBSCR 3,870 3, , (3,390) CASL BOOKS/SUBSCR 5,155 5, , , , CHVL BOOKS/SUBSCR 3,362 3, , , , CLYM BOOKS/SUBSCR 5,743 6, , , , CRGVL BOOKS/SUBSCR 1,870 1, , , NRES BOOKS/SUBSCR 2,890 2, , , RES BOOKS/SUBSCR 5,636 5, , , SDES BOOKS/SUBSCR 6,761 6, , , (400) STUMP BOOKS/SUBSCR 3,621 3, , , VES BOOKS/SUBSCR 3,500 3, , (3,600) WES BOOKS/SUBSCR 6,971 6, , , (890) BMMS BOOKS/SUBSCR 7,935 7, , , (140) SMS BOOKS/SUBSCR 6,358 6, , , (441) SDMS BOOKS/SUBSCR 5,785 5, , , (140) WMS BOOKS/SUBSCR 6,763 6, , , (40) BGHS BOOKS/SUBSCR 5,718 5, , , FDHS BOOKS/SUBSCR 8,187 8, , , RHS BOOKS/SUBSCR 5,405 5, , , (55) SDHS BOOKS/SUBSCR 7,663 7, , , WMHS BOOKS/SUBSCR 7,868 8, , , SUPPLIES 2, , , SOFTWARE 34,219 42, , , TECH HRDWR TOTAL 1,904,193 1,983, ,953, ,012, , FUNCTION 1380 TECHNOLOGY SERVICES SUPERVISORS 335, , , , , TECHNICAL 746, , , , (34,384) OFFICE CLERI 16,341 20, FICA 82,270 98, , , (2,036) VRS 144, , , , , VRS HYBRID 8,922 14, , , , HEALTH INSUR 146, , , , , GROUP LIFE 13,011 15, , , (352) VRS LTDH (9) WORKER COMP 4,393 4, , , RHCC 11,590 14, , , , OTHER BENEFI 7, OTHER BENEFI TECHNOLOGY (250) PROF SERV. TECHNOLOGY 81,843 88, , ,

136 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 23 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1380 TECHNOLOGY SERVICES MAINTEN SERV TECHNOLOGY 42, , , (2,600) COMMUNICATIO TECHNOLOGY 582, , , , LEASE/RENTAL TECHNOLOGY , , TRAVEL TRAVEL TECHNOLOGY , , SUPPLIES TECHNOLOGY 1,347 2, , , SOFTWARE TECHNOLOGY 115, , , (40,000) TECH HRDWR TECHNOLOGY 452, , , , (140,000) TECH INFRAST TECHNOLOGY 10,523 85, , , TOTAL 2,805,353 3,247, ,219, ,049, (169,838) -5.3 FUNCTION 1410 OFFICE OF THE PRINCIPAL ELEM PRINCIPALS 868, , , , (130,234) MID PRINCIPALS 345, , , , , HIGH PRINCIPALS 475, , , , , ELEM ASSISTA PRIN 209, , , , , MID ASSISTA PRIN 340, , , , , HIGH ASSISTA PRIN 882, , , , , ELEM OFFICE CLERI 451, , , , (20,320) MID OFFICE CLERI 248, , , , (5,016) HIGH OFFICE CLERI 329, , , , (4,822) ELEM ASST PRIN SU 5,383 6, , , HIGH ATHL ASST SU ATHLETICS 16,956 16, , , ELEM FICA 112, , , , (11,128) MID FICA 72,947 73, , , HIGH FICA 125, , , , , HIGH FICA ATHLETICS 1,242 1, , , ELEM VRS 204, , , , , MID VRS 131, , , , , HIGH VRS 234, , , , , ELEM VRS HYBRID 9,337 11, , , (3,717) MID VRS HYBRID , , HIGH VRS HYBRID 2,098 2, , , ELEM HEALTH INSUR 190, , , , , MID HEALTH INSUR 111, , , , , HIGH HEALTH INSUR 192, , , , , ELEM GROUP LIFE 18,095 20, , , (1,909) MID GROUP LIFE 11,116 11, , , HIGH GROUP LIFE 20,058 21, , , ELEM VRS LTDH (91) MID VRS LTDH HIGH VRS LTDH WORKER COMP 18,243 19, , , ELEM RHCC 16,118 18, , , MID RHCC 9,902 10, , , , HIGH RHCC 17,867 19, , , , ELEM OTHER BENEFI 20,626 10, , , (7,436)

137 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 24 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 1410 OFFICE OF THE PRINCIPAL MID OTHER BENEFI 37,780 10, , , , HIGH OTHER BENEFI 4,778 15, , , (7,226) ELEM LEASE/RENTAL 225, , , , (5,951) MID LEASE/RENTAL 91, , , , HIGH LEASE/RENTAL 134, , , , ELEM TRAVEL 3,526 3, , , MID TRAVEL 2,424 3, , , HIGH TRAVEL 26,427 25, , , ELEM CONFERENCES 676 1, , , MID CONFERENCES 1,275 1, , , HIGH CONFERENCES ELEM SUPPLIES 2,062 2, , , MID SUPPLIES , , HIGH SUPPLIES 809 1, , , ELEM SOFTWARE 5,473 5, , , MID SOFTWARE 1,990 2, , , HIGH SOFTWARE 2,488 2, , , ELEM TECH HRDWR 1, TOTAL 6,235,923 6,607, ,547, ,527, (19,621) -0.3 FUNCTION 2110 BOARD SERVICES ADMIN BOARD MEMBER 21,000 21, , , ADMIN FICA 1,607 1, , , ADMIN HEALTH INSUR 42,140 52, , , , ADMIN PROF SERV. 150, , , , ADMIN ADVERTISING ADMIN RELOCAT EXPE ADMIN TRAVEL ADMIN CONFERENCES 7,205 12, , , ADMIN CONT TO OTHE 1, ADMIN DUES/MEMBERS 11,450 11, , , TOTAL 236, , , , , FUNCTION 2120 EXECUTIVE ADMIN SERVICE ADMIN SUPERINTENDE 169, , , , , ADMIN ASSISTA SUPE 126, , , , , ADMIN OFFICE CLERI 108, , , , , ADMIN FICA 29,293 27, , , ADMIN VRS 56,332 58, , , , ADMIN HEALTH INSUR 30,422 33, , , , ADMIN GROUP LIFE 4,768 4, , , ADMIN UNEMPL INSUR ADMIN WORKER COMP 1,678 1, ADMIN RHCC 4,247 4, , , ADMIN OTHER BENEFI 20, , , ADMIN PROF SERV. 19,

138 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 25 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 2120 EXECUTIVE ADMIN SERVICE ADMIN PRINT & BIND 7,234 8, , , ADMIN LEASE/RENTAL 16,474 17, , , ADMIN TRAVEL ADMIN CONFERENCES 11,881 6, , , ADMIN DUES/MEMBERS 5,337 5, , , (165) ADMIN SUPPLIES 22,692 15, , , ADMIN SOFTWARE ADMIN TECH HRDWR 10,262 10, , , ADMIN EQUIPMENT TOTAL 645, , , , , FUNCTION 2140 PERSONNEL SERVICES ADMIN OTHER PROF 92,087 94, , , , ADMIN OFFICE CLERI 87,536 90, , , , ADMIN FICA 13,831 14, , , ADMIN VRS 25,255 27, , , , ADMIN HEALTH INSUR 13,170 22, , , , ADMIN GROUP LIFE 2,138 2, , , ADMIN WORKER COMP ADMIN RHCC 1,904 2, , , ADMIN PROF SERV. 3,272 26, , , (407) ADMIN EVAL. SERVIC ADMIN HEALTH SERVI 7,590 14, , , ADMIN MAINTEN SERV 2, ADMIN PRINT & BIND (500) ADMIN ADVERTISING ADMIN SERV OTHE GO 15,519 12, , , ADMIN CONFERENCES 4,276 2, , , ADMIN DUES/MEMBERS ADMIN SUPPLIES 3, , , ADMIN SOFTWARE 20, , , , TOTAL 294, , , , , FUNCTION 2160 FISCAL SERVICES ADMIN OTHER PROF 187, , , , , ADMIN ACCOUNTANT 207, , , , (3,793) ADMIN FICA 29,308 31, , , ADMIN VRS 55,483 59, , , , ADMIN HEALTH INSUR 42,802 48, , , , ADMIN GROUP LIFE 4,696 4, , , ADMIN WORKER COMP 1,616 1, ADMIN RHCC 4,183 4, , , ADMIN OTHER BENEFI , (15,375) ADMIN PROF SERV. 15,375 22, , , ADMIN MAINTEN SERV 3, ADMIN TRAVEL

139 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 26 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 2160 FISCAL SERVICES ADMIN CONFERENCES ADMIN DUES/MEMBERS ADMIN SOFTWARE 3, , , TOTAL 555, , , , , FUNCTION 2190 STUDENT INFORMATION SYSTEMS ADMIN OTHER PROF 69,588 71, , , , ADMIN COMPUTER OP 189, , , , , ADMIN FICA 17,927 20, , , ADMIN VRS 36,413 39, , , , ADMIN HEALTH INSUR 26,215 37, , , , ADMIN GROUP LIFE 3,082 3, , , ADMIN WORKER COMP 1,090 1, ADMIN RHCC 2,745 2, , , ADMIN PROF SERV. 1, ADMIN MAINTEN SERV 12, , ADMIN CONFERENCES 2,336 2, , , ADMIN DUES/MEMBERS ADMIN OTHER SUPPLI 1, ADMIN SOFTWARE , , (12,998) ADMIN TECH HRDWR TOTAL 363, , , , , FUNCTION 2220 HEALTH SERVICES ADMIN SCHOOL NURSE 491, , , , (51,834) ADMIN TECHNICAL 128, , , , , ADMIN FICA 46,565 47, , , (3,735) ADMIN FICA INFA & TODD 11 1, , (950) ADMIN VRS 69,693 77, , , , ADMIN VRS HYBRID 13,074 14, , , (1,013) ADMIN HEALTH INSUR 119, , , , , ADMIN GROUP LIFE 7,005 7, , , (637) ADMIN VRS LTDH (60) ADMIN WORKER COMP 2,498 2, , , ADMIN RHCC 6,240 6, , , ADMIN PROF SERV. MEDICAID 8,031 32, , , , ADMIN PROF SERV. INFA & TODD 50 1, , , ADMIN EVAL. SERVIC INFA & TODD 2,812 3, , , ADMIN OCCU THER SE INFA & TODD 2,186 3, , , ADMIN PHYS THER SE INFA & TODD , , , ADMIN SPEECH/LANG INFA & TODD 19,141 36, , , ADMIN VISION SERVI INFA & TODD 90 1, , , ADMIN MAINTEN SERV ADMIN SERV OTHE GO MEDICAID , (1,080) ADMIN CONFERENCES ADMIN CONFERENCES MEDICAID

140 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 27 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 2220 HEALTH SERVICES ADMIN DUES/MEMBERS MEDICAID 2,253 3, , , ADMIN SUPPLIES INFA & TODD 895 6, , , ADMIN MEDIC LAB SU 12,905 14, , , , ADMIN TECH HRDWR 1, , (3,800) TOTAL 934,902 1,054, ,079, ,038, (40,874) -3.8 FUNCTION 2230 PSYCHOLOGICAL SERVICES ADMIN OTHER PROF 309, , , , (14,358) ADMIN FICA 23,905 23, , , (1,098) ADMIN VRS 36,814 36, , , , ADMIN VRS HYBRID 6,673 7, , , ADMIN HEALTH INSUR 33,084 37, , , , ADMIN GROUP LIFE 3,681 3, , , (187) ADMIN VRS LTDH ADMIN WORKER COMP 1,308 1, ADMIN RHCC 3,278 3, , , ADMIN OTHER BENEFI 5, , (10,000) ADMIN PROF SERV , , , ADMIN CONFERENCES ADMIN SUPPLIES 5,171 4, , , (3,500) ADMIN SOFTWARE 0 1, , (1,500) ADMIN TECH HRDWR (100) TOTAL 429, , , , (22,722) -4.9 FUNCTION 2240 SPEECH/AUDIOLOGY SERVIC ADMIN FICA (200) ADMIN FICA SECTION ADMIN PROF SERV , , , ADMIN PROF SERV. SECTION 504 1,641 3, , , ADMIN MAINTEN SERV 1,507 2, , , ADMIN TRAVEL 53 2, ADMIN CONFERENCES 1,145 1, , , ADMIN SUPPLIES 3,096 7, , , ADMIN SOFTWARE 1,670 1, , , (1,000) ADMIN TECH HRDWR 0 1, , , , TOTAL 9,595 21, , , , FUNCTION 3100 TRANSPORTATION MANAGEMENT ADMIN OTHER PROF 223, , , , (15,969) ADMIN OFFICE CLERI 47,461 47, , , (6,411) ADMIN FICA 20,752 19, , , (1,711) ADMIN VRS 37,006 36, , , , ADMIN HEALTH INSUR 26,340 29, , , , ADMIN GROUP LIFE 3,132 3, , , (294)

141 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 28 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 3100 TRANSPORTATION MANAGEMENT ADMIN WORKER COMP 1,133 1, ADMIN RHCC 2,790 2, , , ADMIN OTHER BENEFI , (53,924) ADMIN COMMUNICATIO 7,936 8, , , ADMIN LEASE/RENTAL 6,524 7, , , ADMIN CONFERENCES ADMIN SUPPLIES 903 1, , , (1,600) ADMIN SOFTWARE 4,772 2, , , ADMIN TECH HRDWR 6,979 1, , , (2,350) TOTAL 389, , , , (76,708) FUNCTION 3200 VEHICLE OPERATION SERVI ADMIN TECHNICAL SPEC ED 61,906 66, , , ADMIN BUS DRIVERS 1,871,777 1,907, ,878, ,974, , ADMIN BUS DRIVERS AFTER SCHL 46,730 48, , , (24,724) ADMIN BUS DRIVERS SPEC ED 154, , , , , ADMIN BUS DRIVERS SPEC ED SUMM 0 7, , , ADMIN BUS DRIVERS HOMELESS , , ADMIN BUS DRIVERS CAREER & TEC 1,304 1, , , ADMIN BUS DRIVERS SUMMER PROG 4, ADMIN BUS DRIVE SU 440, , , , ADMIN BUS DRIVE SU TITLE III , , ADMIN BUS DRIVE SU HOMELESS 38,047 15, , , ADMIN DRIVER ACTIV 109, , , , ADMIN FICA 182, , , , , ADMIN FICA TITLE III ADMIN FICA AFTER SCHL 3,687 3, , , (1,891) ADMIN FICA SPEC ED 16,582 17, , , ADMIN FICA SPEC ED SUMM , , ADMIN FICA HOMELESS 2,911 1, , , ADMIN FICA CAREER & TEC ADMIN FICA SUMMER PROG ADMIN HEALTH INSUR 436, , , , , ADMIN HEALTH INSUR SPEC ED 26,652 22, , , , ADMIN HEALTH INSUR HOMELESS , , ADMIN UNEMPL INSUR 0 1, ADMIN WORKER COMP 23,333 24, , , , ADMIN OTHER BENEFI 34,551 32, , , ADMIN OTHER BENEFI SPEC ED ADMIN PROF SERV. 13,360 15, , , ADMIN TRAN BY PARE SPEC ED 10,515 10, , , ADMIN TRANS BY CON SPEC ED 5, , , ADMIN SERV OTHE GO 2,658 2, , , ADMIN INSURANCE 98, , , , , ADMIN CONFERENCES 1, ADMIN SUPPLIES ADMIN MEDIC LAB SU 1,695 2, , ,

142 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 29 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 3200 VEHICLE OPERATION SERVI ADMIN FUELS 498, , , , TOTAL 4,089,885 4,168, ,204, ,372, , FUNCTION 3400 VEHICLE MAINTENANCE SER ADMIN MECHANICS 359, , , , (15,164) ADMIN FICA 27,913 27, , , (1,162) ADMIN VRS 24,678 32, , , (1,889) ADMIN VRS HYBRID 6,137 7, , , ADMIN HEALTH INSUR 54,375 67, , , , ADMIN GROUP LIFE 4,279 4, , , (198) ADMIN VRS LTDH ADMIN WORKER COMP 3,934 4, , , ADMIN OTHER BENEFI 6,043 1, , , ADMIN MAINTEN SERV 96,869 65, , , (12,500) ADMIN LAUNDRY/CLEA 8,741 7, , , ADMIN CONFERENCES ADMIN VEHICLE PART 343, , , , ADMIN VEHICLE PART SPEC ED 3,176 3, , , ADMIN CAPITAL REPL 8,181 8, TOTAL 947, , ,022, , (25,363) -2.5 FUNCTION 3500 SCHOOL BUS PURCHASES ADMIN CAPITAL REPL 348, , FUNCTION 4100 MAINTENANCE MANAGEMENT ADMIN OTHER PROF 105,754 90, , , , ADMIN OFFICE CLERI 32,430 33, , , ADMIN FICA 11,978 9, , , ADMIN VRS 19,360 18, , , , ADMIN HEALTH INSUR 14,222 14, , , , ADMIN GROUP LIFE 1,639 1, , , ADMIN WORKER COMP ADMIN RHCC 1,460 1, , , ADMIN OTHER BENEFI 18, ADMIN POSTAL SERVI 10,797 10, , , ADMIN DELIVER SERV 461 1, , , ADMIN COMMUNICATIO 122, , , , ADMIN INSURANCE 51,783 54, , , , ADMIN LEASES 3,041 3, , , ADMIN TRAVEL 2, , , ADMIN SUPPLIES 2,439 1, , , ADMIN TECH HRDWR 1, , , ADMIN CAPITAL REPL 38, TOTAL 438, , , , ,

143 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 30 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 4200 BUILDING SERVICE ADMIN OTHER PROF 66,103 65, , , , ADMIN TRADES 793, , , , (33,544) ADMIN CUSTODIANS 1,517,568 1,496, ,524, ,532, , ADMIN MAINT PART T 8,693 9, , , ADMIN CUSTO PART T 57,485 57, , , ADMIN FICA 185, , , , (3,621) ADMIN VRS 180, , , , (2,244) ADMIN VRS HYBRID 31,268 45, , , , ADMIN HEALTH INSUR 517, , , , , ADMIN GROUP LIFE 28,181 32, , , (490) ADMIN VRS LTDH 2,189 2, , , ADMIN UNEMPL INSUR 45 2, , , ADMIN WORKER COMP 17,741 18, , , , ADMIN RHCC 1,786 1, , , ADMIN OTHER BENEFI 40,176 28, , , (56,654) ADMIN MAINTEN SERV 222, , , , (93,180) ADMIN CONT CUST SE 87, , , , (22,875) ADMIN LAUNDRY/CLEA 20,052 18, , (6,720) ADMIN ELECTRICAL S 2,072,350 2,335, ,335, ,305, (30,000) ADMIN HEATING SERV 402, , , , , ADMIN WATER/SEWER 398, , , , , ADMIN INSURANCE 107, , , , , ADMIN TRAVEL ADMIN CONFERENCES 1,179 1, , , ADMIN LNDRY,HSEKE 191, , , , (50,000) ADMIN REPAIR SUPPL 408, , , , (38,170) ADMIN TECH HRDWR ADMIN CAPITAL REPL 152, , ADMIN CAPITAL NEW 19, TOTAL 7,530,919 8,667, ,065, ,364, , FUNCTION 4300 GROUNDS SERVICE ADMIN FICA ADMIN MAINTEN SERV 50,762 32, , , ADMIN REPAIR SUPPL 10,868 21, , , ADMIN CAPITAL REPL 119, TOTAL 180,946 53, , , FUNCTION 4400 EQUIPMENT SERVICE ADMIN TRADES 90, , , , (12,554) ADMIN FICA 6,616 8, , , (962) ADMIN VRS 6,808 8, , , (1,458) ADMIN VRS HYBRID 834 3, , , ADMIN HEALTH INSUR 15,917 22, , , , ADMIN GROUP LIFE 1,061 1, , , (165) ADMIN VRS LTDH

144 03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 31 BPfull FULL EXPENDITURE BUDGET FY16 FY17 FY17 FY17 FY17 FY18 FY18 INC % ACCOUNT DESCRIPTION ACTUAL APPROVED FTE REVISED FTE APPROVED FTE (DEC) CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) FUNCTION 4400 EQUIPMENT SERVICE ADMIN WORKER COMP , , ADMIN MAINTEN SERV , , , ADMIN REPAIR SUPPL 143,986 56, , , TOTAL 267, , , , (12,798) -5.4 FUNCTION 4500 VEHICLE SERVICE ADMIN MAINTEN SERV 1,426 14, , , ADMIN INSURANCE 23,849 25, , , , ADMIN FUELS 64,130 66, , , ADMIN VEHICLE PART 45,017 24, , , ADMIN CAPITAL REPL 55, TOTAL 190, , , , , FUNCTION 4600 SECURITY SERVICE ADMIN PROF SERV. 4, ADMIN MAINTEN SERV 152, , (13,699) ADMIN REPAIR SUPPL , (52,207) TOTAL 157, , (65,906) SCHOOL OPERATING FUND TOTAL 97,679, ,774,180 1, ,711,597 1, ,634,345 1, ,922, TOTAL 97,679, ,774,180 1, ,711,597 1, ,634,345 1, ,922,

145 Section Other Fund Budgets Fund 43 School Nutrition Program Fund 44 Capital Improvement Program Fund 47 Head Start Fund 48 Shenandoah Valley Governor s School 142