AUGUSTA COUNTY SCHOOL BOARD BUDGET

AUGUSTA COUNTY PUBLIC SCHOOLS AUGUSTA COUNTY SCHOOL BOARD BUDGET Approved March 16, 2017 2017-2018 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

Augusta County Public Schools 18 Government Center Lane P. O. Box 960 Verona, VA 24482 540-245-5100 www.augusta.k12.va.us

Table of Contents The 2017-2018 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

Section 1 Introduction & Analysis 1

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: www.augusta.k12.va.us The Augusta County Public Schools Superintendent is Dr. Eric W. Bond. 2

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

Budgeting Flowchart Fiscal Year 2017-2018 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

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

2017-2018 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 2017-2018 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

2017-2018 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 2017-2018 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

AUGUSTA COUNTY SCHOOL BOARD BUDGET 2017 2018 This document contains the 2017-2018 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 2015-2016 Actual Budget 2016-2017 Original Budget 2016-2017 Revised Budget 2017-2018 Approved Budget Variance % Chg Table 1 Revenues $ 98,222,673 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922,748 1.9% Expenditures $ 97,679,456 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922,748 1.9% 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 13 14. 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 2016-2017 level of $4,664,107 to $4,488,686, or by $175,421, -3.8%. Federal Land Use, Infant and Toddler Connection of 8

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 2017-2018 are $103,634,345; an increase of $1,922,748, or 1.9% from fiscal year 2016-2017. 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 2017-2018 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 2017-2018 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 1,431.27 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

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 2017-2018 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 2017-2018 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 2017-2018 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 2017-2018 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 2017-2018 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

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 2017-2018 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

Average Daily Membership as Reported to DOE in March School Year March ADM 2007-2008 10,716.18 March ADM 2008-2009 10,688.28 10,800.00 10,716 10,688 2009-2010 10,514.72 2010-2011 10,456.22 2011-2012 10,405.37 2012-2013 10,414.45 10,600.00 10,400.00 10,200.00 10,000.00 10,515 10,456 10,405 10,414 10,325 10,162 10,106 9,972 9,838 2013-2014 10,324.73 9,800.00 2014-2015 10,161.66 9,600.00 2015-2016 10,105.52 9,400.00 2016-2017 9,972.00 Projected 2017-2018 9,838.00 Projected 9,200.00 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 12

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 2016-2018 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 9,960.00 9,977.00 9,838.00 (139.00) 2016-2018 C.I. 2016-2018 C.I. 2016-2018 C.I. Variance 0.3508 0.3508 0.3508 0.0000 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 11,897,797 203,855 Textbooks 5 118,070 112,571 701,146 588,575 Vocational Education 1,015,167 1,016,900 1,002,732 (14,167) Gifted Education 310,370 310,899 306,568 (4,331) Special Education 1,008,701 1,010,423 996,345 (14,077) Prevention, Intervention, & Remediation 898,778 900,313 887,769 (12,543) VRS Retirement (Includes RHCC) 6 3,349,405 3,355,121 3,678,814 323,692 Social Security 1,622,974 1,625,744 1,603,094 (22,650) Group Life 109,923 110,110 108,576 (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. 2018 for SOQ funded positions) Subtotal - SOQ Accounts 3 49,218,094 49,124,828 49,697,477 572,649 415,495-266,616 266,616 At-Risk (Split funded - See Lottery section below) - - 441,177 441,177 Technology - VPSA 10 570,000 570,000 518,000 (52,000) Categorical Programs: Subtotal - Incentive Accounts 3 985,495 570,000 1,225,793 655,793 Special Education - Homebound 7, 8 16,564 15,309 15,616 307 Lottery-Funded Programs Subtotal - Categorical Accounts 3 16,564 15,309 15,616 307 Foster Care 7 128,285 131,742 141,960 10,218 At-Risk (Split funded - See Incentive section above) 574,057 574,984 126,842 (448,142) Virginia Preschool Initiative 11 648,145 648,145 644,169 (3,976) Early Reading Intervention 137,785 158,983 156,863 (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 108,751 111,101 107,301 (3,800) ISAEP 15,717 16,773 15,717 (1,056) Special Education-Regional Tuition 7, 8 874,195 973,029 982,918 9,889 Career and Technical Education 7, 8 298,591 298,590 298,590 - English as a Second Language 12-86,908 - (86,908) Supplemental Lottery Per Pupil Allocation 14 338,949 340,435 1,750,758 1,410,323 Textbooks 6 (See SOQ Programs above) Composite Index 591,771 598,481 - (598,481) Subtotal - Lottery-Funded Programs 3 4,799,208 5,018,095 5,303,776 285,681 V. Other State Funds National Board Certification 5,000 5,000 5,000 - Infant & Toddler Connection of the Valley Grant 100,133 126,058 126,058 - Project Graduation Grant 15 28,904 24,030 10,752 (13,278) Project Graduation Grant Summer 17,772 - - - Industry Certification 20,627 12,714 12,714 - Security Equipment Grant - 64,408 - (64,408) Career Switcher Mentoring Grant - - - - Subtotal - Other State Funds 172,436 232,210 154,524 (77,686) Total State & Local Funds $55,191,797 $54,960,442 $56,397,186 $1,436,744 13

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 2016-2018 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 9,960.00 9,977.00 9,838.00 (139.00) 1 "N/A" = no local match required for this program. Composite Index 2016-2018 C.I. 2016-2018 C.I. 2016-2018 C.I. Variance 0.3508 0.3508 0.3508 0.0000 2 ADM values show are based on local projections of March 31 ADM for FY 2018. 3 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 2018 - 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 2016. 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 133-16). 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

AUGUSTA COUNTY APPROPRIATION HISTORY (Operations Budget) Fiscal Year Appropriation Change from Previous Fiscal Year 2017-2018 $ 40,932,841 $ 731,075 2016-2017 $ 40,201,766 $ 822,547 2015-2016 $ 39,379,219 $ 833,937 2014-2015 $ 38,545,282 $ 2,387,233 2013-2014 $ 36,158,049 $ 1,872,233 2012-2013 $ 34,285,816 $ 2,420,000 2011-2012 $ 31,865,816 $ 267,008 2010-2011 $ 31,598,808 $ (240,447) 2009-2010 $ 31,839,255 $ (1,715,029) 2008-2009 $ 33,554,284 $ 513,560 2007-2008 $ 33,040,724 $ 1,863,675 2006-2007 $ 31,177,049 $ 2,312,354 2005-2006 $ 28,864,695 $ 1,426,914 2004-2005 $ 27,437,781 $ (65,468) 2003-2004 $ 27,503,249 $ 824,882 2002-2003 $ 26,678,367 15

Operating Revenue by Source (Fund 41) Source 2015-2016 Actual Budget 2016-2017 Original Budget 2016-2017 Revised Budget 2017-2018 Proposed Budget Variance % Chg State $ 53,670,517 $ 55,191,797 $ 54,960,442 $ 56,397,185 $ 1,436,743 2.6% 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 $ 731,075 1.8% Total $ 98,222,673 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922,748 1.9% Revenues: FY 2017-2018 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 2016-2017 Revised State Federal Other Local Funds County Appropriation County Appropriation 39.5% State 54.0% Other Local Funds 1.9% Federal 4.6% 16

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% 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 17

Operating Expenditures by State Function Categories Area Function Description 2015-2016 Actual Budget 2016-2017 Original Budget 2016-2017 Revised Budget 2017-2018 Approved Budget Increase / (Decrease) % Chg 1100 Classroom Instruction $ 63,786,401 $ 65,807,832 $ 66,152,051 $ 67,741,378 $ 1,589,327 2.4% 1210 Guidance Services $ 2,715,191 $ 2,889,937 $ 2,891,688 $ 2,991,769 $ 100,081 3.5% 1220 Visiting Teacher Services $ 516,821 $ 546,775 $ 544,385 $ 571,337 $ 26,952 5.0% Instruction 1230 Homebound Instruction $ 30,839 $ 38,472 $ 38,472 $ 44,060 $ 5,588 14.5% 1310 Improvement of Instruction $ 1,672,314 $ 1,766,263 $ 1,860,875 $ 1,902,688 $ 41,813 2.2% 1320 Media Services $ 1,904,193 $ 1,983,773 $ 1,953,027 $ 2,012,750 $ 59,723 3.1% 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 $ 1,634,025 2.0% 2110 Board Services $ 236,630 $ 211,692 $ 234,818 $ 240,032 $ 5,214 2.2% Administration 2120 Executive Administration Services $ 645,951 $ 591,691 $ 648,514 $ 674,803 $ 26,289 4.1% 2140 Personnel Services $ 294,481 $ 311,684 $ 324,094 $ 336,225 $ 12,131 3.7% 2160 Fiscal Services $ 555,432 $ 579,945 $ 615,255 $ 617,556 $ 2,301 0.4% 2190 Student Information Systems $ 363,902 $ 481,081 $ 501,453 $ 504,067 $ 2,614 0.5% TOTAL ADMINISTRATION $ 2,096,396 $ 2,176,093 $ 2,324,134 $ 2,372,683 $ 48,549 2.1% 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 $ 4,800 44.9% 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. 3200 Vehicle Operation Services $ 4,089,885 $ 4,168,378 $ 4,204,992 $ 4,372,805 $ 167,813 4.0% 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 $ 65,742 1.2% 4100 Operations/Maintenance Mgmt. $ 438,871 $ 356,519 $ 375,837 $ 385,673 $ 9,836 2.6% 4200 Building Services $ 7,530,919 $ 8,667,565 $ 8,065,427 $ 8,364,970 $ 299,543 3.7% Operations & Maintenance 4300 Grounds Services $ 180,946 $ 53,601 $ 53,601 $ 54,291 $ 690 1.3% 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 $ 1,863 1.3% 4600 Security Services $ 157,255 $ - $ 65,906 $ - $ (65,906) -100.0% TOTAL OPERATIONS & MAINTENANCE TOTAL EXPENDITURES $ 8,765,726 $ 9,439,916 $ 8,942,330 $ 9,175,558 $ 233,228 2.6% $ 97,679,456 $ 101,774,180 $ 101,711,597 $ 103,634,345 $ 1,922,748 1.9% 18

EXPENDITURES BY FUNCTION 5.55% 8.85% Expenditures by Function FY 2017-2018 Instruction 1.44% Administration 2.29% 81.87% Attendance & Health Pupil Transportation Operations & Maintenance Expenditures by Function Revised FY 2016-2017 5.59% 1.52% 2.29% 8.79% 81.81% Instruction Administration Attendance & Health Pupil Transportation Operations & Maintenance 19

EXPENDITURES by MAJOR CATEGORY 2016-2017 Revised 2017-2018 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 2017-2018 Expenditures by Major Category 19.59% 22.73% 57.69% Salaries Fringes Other Exp 2016-2017 Expenditures by Major Category 23.95% 15.97% 60.08% Salaries Fringes Other Exp 20

EXPENDITURES by MAJOR CATEGORY - ADDITIONAL DETAIL Category Description 2016-2017 Revised Budget 2017-2018 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 $ 1,799,276 7.4% 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 $ 562,804 11.2% $ 4,843,538 $ 4,389,555 $ (453,983) -9.4% $ 3,885,654 $ 4,698,151 $ 812,497 20.9% Capital Outlay Capital Outlay $ - $ - $ - N/A Total $ 101,711,597 $ 103,634,345 $ 1,922,748 1.9% 2017-2018 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 2016-2017 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

EXPENDITURE ANALYSIS BY OBJECT CODE OBJECT CODE DESCRIPTION ACTUAL FY 2016 REVISED FY 2017 APPROVED FY 2018 CHG % SALARIES 1111-1113 BOARD MEM, SUPER., ASST. SUPERINTENDENTS $ 317,047 $ 315,485 $ 321,374 $ 5,889 1.9% 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 $ 6,772 0.6% 1123 COUNSELORS $ 1,743,148 $ 1,801,134 $ 1,820,495 $ 19,361 1.1% 1124 ITRTs / SUPERVISORS $ 1,043,979 $ 1,109,326 $ 1,114,678 $ 5,352 0.5% 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 $ 30,633 2.0% 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 $ 5,297 2.0% 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 $ 3,901 2.0% 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 $ 79,852 3.8% 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 $ 7,842 0.5% 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 $ 16,428 1.8% 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 $ 16,428 1.8% 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 $ 672,681 9.6% 2220 VA RETIREMENT SYS HYBRID PLAN $ 657,116 $ 1,110,943 $ 1,233,767 $ 122,824 11.1% VA RETIREMENT SYSTEM TOTAL $ 7,478,454 $ 8,142,062 $ 8,937,567 $ 795,505 9.8% 2300 HOSPITALIZATION INSURANCE $ 8,294,645 $ 9,368,612 $ 10,757,546 $ 1,388,934 14.8% 2400 GROUP LIFE INSURANCE $ 645,247 $ 736,993 $ 729,369 $ (7,624) -1.0% 2510 VRS DISABILITY HYBRID $ 15,445 $ 26,222 $ 26,392 $ 170 0.6% 2600 UNEMPLOYMENT INSURANCE $ 1,530 $ 3,500 $ 3,500 $ - 0.0% 2700 WORKER COMPENSATION $ 280,272 $ 262,106 $ 268,660 $ 6,554 2.5% 2750 RHCC $ 546,689 $ 593,563 $ 651,381 $ 57,818 9.7% 2800 OTHER BENEFITS $ 368,956 $ 641,248 $ 257,473 $ (383,775) -59.8% BENEFITS TOTAL $ 22,035,964 $ 24,362,819 $ 26,162,095 $ 1,799,276 7.4% 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 $ 69 0.2% 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

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 $ 10,000 3430 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 $ 475 100.0% 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 $ 14,847 3.1% 3810 TUITION OTH DIV IN-STATE $ 185,110 $ 202,018 $ 239,152 $ 37,134 18.4% 3830 TUITION - PRIVATE SCHOOL $ 19,520 $ - $ - $ - 0.0% SERVICE-OTHER GOVT ENTITY TOTAL $ 687,906 $ 684,359 $ 736,340 $ 51,981 7.6% 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 $ 570,036 181.1% 5103 WATER & SEWER SERVICES $ 398,205 $ 491,489 $ 501,980 $ 10,491 2.1% UTILITIES TOTAL $ 2,873,079 $ 3,141,945 $ 3,692,472 $ 550,527 17.5% 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 $ 50 0.0% COMMUNICATIONS TOTAL $ 143,795 $ 137,750 $ 137,800 $ 50 0.0% 5300 INSURANCE $ 281,981 $ 294,718 $ 309,455 $ 14,737 5.0% 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 $ 7,304 3.8% TRAVEL/CONFERENCE TOTAL $ 166,173 $ 245,849 $ 250,594 $ 4,745 1.9% 5600 CONTRIBUTIONS $ 1,000 $ - $ - $ - 0.0% 5801 DUES & ASSOC. MEMBERSHIPS $ 44,284 $ 48,017 $ 48,163 $ 146 0.3% OTHER CHARGES TOTAL $ 4,605,989 $ 5,031,129 $ 5,593,933 $ 562,804 11.2% 23

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 $ 450 0.0% 6004 MEDICAL/MED LAB SUPPLIES $ 14,600 $ 12,650 $ 16,600 $ 3,950 31.2% 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 $ 12,388 1.4% 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 $ 715,985 144.2% 7201 VVTC REGIONAL TUITION $ 1,931,606 $ 2,242,090 $ 2,349,919 $ 107,829 4.8% 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 $ 71,203 2.5% 7300 CEN. SHEN VALLEY REG GOV SCHL $ 481,579 $ 493,539 $ 518,848 $ 25,309 5.1% PAYMENTS TO JOINT OPERATIONS TOTAL $ 4,573,026 $ 3,885,654 $ 4,698,151 $ 812,497 20.9% 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 $ 1,922,748 1.9% 24

03/22/2017 3:04 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDPM06 2017-2018 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 7,531,144 816,324 0 4,705,367 2,021,076 0 0 32,209,892 100 REGULAR PROGRAMS 30,602,981 13,353,890 27,825 0 82,350 595,204 0 0 44,662,250 101 MUSIC 17,910 1,370 15,000 0 0 52,500 0 0 86,780 102 ART 0 0 3,600 0 2,000 19,945 0 0 25,545 103 CHORUS 0 0 9,600 0 0 44,925 0 0 54,525 110 DIGITAL TRANFORMATION 0 0 20,000 0 10,000 363,000 0 0 393,000 111 RESPONSE TO INTERVENTION 67,428 5,158 0 0 0 36,000 0 0 108,586 112 INDIVIDUAL STUDENT ALT ED PLAN 0 0 2,500 0 1,000 2,200 0 0 5,700 113 GENESIS PROGRAM 0 0 191,998 0 0 0 0 0 191,998 114 ALTERNATIVE EDUCATION PROG 88,346 6,759 0 0 0 14,845 0 0 109,950 115 PROJECT GRADUATION 0 764 9,988 0 0 0 0 0 10,752 116 TESTING 0 0 9,100 0 0 10,000 0 0 19,100 119 TITLE III 8,723 4,295 2,354 0 4,250 18,353 0 0 37,975 120 TUITION ASSISTANCE 0 60,000 0 0 0 0 0 0 60,000 121 PALS READING INTERVENTION INIA 145,716 11,147 0 0 0 0 0 0 156,863 122 REMEDIAL 97,157 37,426 0 0 0 0 0 0 134,583 123 ESL 417,316 173,371 5,000 0 1,300 5,500 0 0 602,487 124 AFTER SCHOOL REMEDIATION 178,723 13,673 0 0 0 8,300 0 0 200,696 125 TECHNOLOGY GRANT 0 250 88,000 0 668,600 516,750 0 0 1,273,600 147 VASAP 0 0 2,500 0 0 0 0 0 2,500 150 SCIENCE 0 400 6,500 0 2,500 85,500 0 0 94,900 181 TITLE I, MAIN GRANT 856,841 378,923 12,500 0 10,950 100,565 0 0 1,359,779 192 TITLE II 149,247 66,887 4,800 0 528 0 0 0 221,462 199 ALLOCATION 0 0 0 0 0 63,625 0 0 63,625 200 SPECIAL PROGRAMS 3,839,096 1,790,096 319,880 0 7,550 67,700 0 0 6,024,322 201 SPECIAL EDUCATION SUMMER SCH. 35,631 2,726 0 0 0 450 0 0 38,807 203 ASSISTIVE TECHNOLOGY 0 0 0 0 750 7,100 0 0 7,850 231 TUITION SUPPORT SVRP 0 0 424,788 0 0 0 1,212,405 0 1,637,193 246 TITLE VI-B, FLOW-THROUG 1,610,204 749,110 75,119 0 0 0 0 0 2,434,433 254 SECTION 504 3,280 551 3,300 0 0 3,000 0 0 10,131 260 MEDICAID 0 0 60,000 0 4,000 0 0 0 64,000 280 HOMELESS 59,846 12,358 0 0 0 0 0 0 72,204 300 CAREER & TECHNICAL 2,917,840 1,210,049 64,150 0 3,625 4,700 2,952,843 0 7,153,207 310 AGRICULTURE 0 0 17,100 0 15,000 38,900 0 0 71,000 340 WORK & FAMILY STUDIES 0 0 1,550 0 9,800 41,300 0 0 52,650 350 OCCUPATIONAL TRAINING 0 0 0 0 0 1,000 0 0 1,000 360 BUSINESS EDUCATION 0 0 0 0 1,300 15,900 0 0 17,200 370 TECHNOLOGY 0 0 2,800 0 6,800 38,800 0 0 48,400 380 TRADE & INDUSTRIAL EDUC 0 0 0 0 1,100 1,250 0 0 2,350 391 C&T STATE EQUIP SOFTWARE 0 0 0 0 0 20,023 0 0 20,023 395 CARL PERKINS 0 0 14,500 0 20,000 82,933 14,055 0 131,488 399 CREDENTIALING 0 0 0 0 0 13,214 0 0 13,214 400 GIFTED/TALENTED 28,720 2,197 15,075 0 1,000 51,375 518,848 0 617,215 401 SUMMER ENRICHMENT 520 1,570 20,000 0 0 5,395 0 0 27,485 25

03/22/2017 3:04 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDPM06 2017-2018 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 3,664 0 0 0 0 0 0 51,563 520 ATHLETICS 638,647 49,157 700 0 17,761 6,250 0 0 712,515 530 SATURDAY SCHOOL 4,500 344 0 0 0 0 0 0 4,844 601 9TH GRADE TRANSITION 0 0 0 0 0 3,000 0 0 3,000 630 REGIONAL SUMMER SCHOOL 12,000 918 0 0 0 0 0 0 12,918 800 NON-REGULAR DAY SCH PROGRAM 1,211,994 584,052 5,100 0 4,802 13,477 0 0 1,819,425 840 INFANT & TODDLER CONN. 209,039 89,945 107,650 0 11,600 15,500 0 0 433,734 845 TITLE VI-B,PRESCHOOL GRANT 45,725 19,901 0 0 0 0 0 0 65,626 41 SCHOOL OPERATING FUND TOTAL 60,431,310 26,162,095 2,359,301 0 5,593,933 4,389,555 4,698,151 0 103,634,345 26

2017-2018 Staffing Classification FTEs Position Total * Administrators 72.00 $ 7,738,891 Bus Drivers 159.00 $ 2,768,711 Board Members 7.00 $ 76,804 Support Staff 357.60 $ 14,246,398 Teachers 835.67 $ 58,166,247 Total 1,431.27 $ 82,997,051 Position Costs by Classification Administrators $7,738,891 9.32% Bus Drivers $2,768,711 3.34% Board Members $76,804 0.09% Support Staff $14,246,398 17.16% Teachers $58,166,247 70.08% Administrators Bus Drivers Board Members Support Staff Teachers Full-Time Equivalent Employees by Classification Teachers 835.67 58.39% Administrators 72.00 5.03% Bus Drivers 159.00 11.11% Board Members 7.00 0.49% Administrators Bus Drivers Board Members Support Staff Teachers Support Staff 357.60 24.98% * 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

Compensation Costs $70,000,000 2017-2018 Staffing / Costs FTEs 900 $60,000,000 $50,000,000 835.67 $58,166,247 800 700 600 $40,000,000 $30,000,000 500 400 Position Total FTEs $20,000,000 $10,000,000 $- 357.60 159.00 $14,246,398 $7,738,891 72.00 $2,768,711 7.00 $76,804 Administrators Bus Drivers Board Members Support Staff Teachers 300 200 100-28

03/22/2017 3:07 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 PPCSJE08 2017-2018 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 1.00 1.00 0.00 226,017 234,023 8,006 020 ASSISTANT SUPERINTENDENT 1.00 1.00 0.00 152,516 158,096 5,580 030 DIRECTOR 7.17 7.00-0.17 945,271 934,714-10,557 040 SUPERVISOR, ADMIN ASSISTANT 11.00 11.00 0.00 1,185,737 1,230,096 44,359 050 ADMINISTRATIVE MANAGER 1.00 1.00 0.00 108,542 112,600 4,058 090 COORDINATOR 2.00 2.00 0.00 187,057 194,134 7,077 100 PSYCHOLOGIST 5.00 5.00 0.00 437,356 427,598-9,758 110 VISITING TEACHER 4.00 4.00 0.00 273,866 284,470 10,604 120 FACILITATOR 3.00 3.00 0.00 261,749 271,652 9,903 200 PRINCIPAL 21.00 19.00-2.00 2,374,220 2,260,499-113,721 210 ASST PRINCIPAL 19.00 19.00 0.00 1,786,606 1,854,195 67,589 215 ATHLETIC DIRECTOR 5.00 5.00 0.00 471,438 489,267 17,829 290 FAMILY SERVICE WORKER 1.00 1.00 0.00 57,104 59,362 2,258 350 SASI MANAGER 1.00 1.00 0.00 96,588 100,234 3,646 845 SCHOOL NURSE COORDINATOR 1.00 1.00 0.00 79,320 82,347 3,027 846 REGISTERED NURSE 1.00 1.00 0.00 67,797 70,425 2,628 902 CLERK OF THE WORKS 2.00 2.00 0.00 205,866 213,592 7,726 TOTAL 86.17 84.00-2.17 8,917,050 8,977,304 60,254 CLASS B Bus Driver 990 DRIVER 159.00 159.00 0.00 2,622,489 2,768,711 146,222 CLASS C Cafeteria 940 CAFE MANAGER 20.00 19.00-1.00 599,610 583,673-15,937 943 CAFE ASST MANAGER 17.00 19.00 2.00 310,199 355,211 45,012 945 CAFE WORKER 56.00 54.00-2.00 831,102 830,586-516 TOTAL 93.00 92.00-1.00 1,740,911 1,769,470 28,559 CLASS M Board Member 010 SCHOOL BOARD MEMBER 7.00 7.00 0.00 72,912 76,804 3,892 CLASS N Nonprofessional - Support 090 COORDINATOR 5.00 5.00 0.00 272,975 283,879 10,904 290 FAMILY SERVICE WORKER 3.00 3.00 0.00 194,523 202,144 7,621 300 ACCOUNTANT 7.67 7.00-0.67 546,036 517,232-28,804 302 ACCOUNTANT II 0.50 1.00 0.50 36,843 76,539 39,696 305 ADMINISTRATIVE SECRETARY 4.00 4.00 0.00 262,161 272,451 10,290 310 SECRETARY III, TECHNICIAN 35.00 34.00-1.00 1,908,142 1,929,224 21,082 320 SECRETARY II, MEDIA SECRETARY 21.00 21.00 0.00 864,320 864,776 456 330 SECRETARY I,INSTRUCTIONAL AIDE 16.00 16.00 0.00 465,717 486,385 20,668 340 TECHNICIAN I 3.00 3.00 0.00 205,215 213,226 8,011 345 COMPUTER TECHNICIAN II 17.00 16.00-1.00 1,250,496 1,225,291-25,205 752 AIDE-TITLE 1 3.00 4.00 1.00 78,968 108,259 29,291 753 AIDE-REGULAR INSTRUCTION 63.00 61.00-2.00 1,636,777 1,651,557 14,780 758 AIDE PRE-SCHOOL INITIATIVE 5.00 5.00 0.00 134,894 140,981 6,087 801 AIDE-EDUCABLE MENTAL RETARDATI 3.00 3.00 0.00 77,406 80,936 3,530 803 AIDE-SEVERE/PROFOUND DISABILIT 4.00 4.00 0.00 99,451 104,028 4,577 808 AIDE-ORTHOPEDIC IMPAIRMENTS 1.00 1.00 0.00 27,584 28,823 1,239 809 AIDE-OTHER HEALTH IMPAIRMENTS 1.00 1.00 0.00 23,943 25,057 1,114 810 AIDE-SPECIFIC LEARNING DISABIL 39.00 39.00 0.00 1,028,621 1,061,506 32,885 812 AIDE-MULTIPLE DISABILITIES 25.25 25.00-0.25 629,339 651,422 22,083 813 AIDE-AUTISM 1.00 1.00 0.00 25,360 26,522 1,162 815 AIDE-DEVELOP DELAYED; PRE-SCHL 14.60 13.60-1.00 390,191 382,132-8,059 816 AIDE-HEAD START 25.40 25.40 0.00 779,816 814,089 34,273 817 FAMILY-COMMUNITY DEVELOP. SPEC 1.00 1.00 0.00 80,660 83,733 3,073 830 COMPUTER AIDE 2.00 2.00 0.00 65,164 67,987 2,823 845 SCHOOL NURSE COORDINATOR 3.00 3.00 0.00 164,505 171,046 6,541 846 REGISTERED NURSE 8.00 7.00-1.00 383,061 340,886-42,175 850 HEALTH AIDE/OT ASST 11.00 10.00-1.00 382,161 362,608-19,553 29

03/22/2017 3:07 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 PPCSJE08 2017-2018 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 1.00 1.00 0.00 82,031 85,174 3,143 905 MAINTENANCE FOREMAN 3.00 3.00 0.00 226,848 234,562 7,714 922 MAINTENANCE COORDINATOR 1.00 1.00 0.00 88,972 92,354 3,382 924 MAINTENANCE WORKER 21.00 21.00 0.00 1,140,427 1,095,539-44,888 930 HEAD CUSTODIAN 20.00 19.00-1.00 861,797 845,854-15,943 935 CUSTODIAN 49.50 49.00-0.50 1,690,404 1,719,597 29,193 950 BUS MANAGER, GARAGE MANAGER 3.00 3.00 0.00 238,055 244,591 6,536 955 MASTER MECHANIC 2.00 2.00 0.00 149,445 126,360-23,085 960 MECHANIC II 1.00 1.00 0.00 48,485 49,866 1,381 970 MECHANIC I 6.00 6.00 0.00 302,699 311,226 8,527 TOTAL 429.92 422.00-7.92 16,843,492 16,977,842 134,350 CLASS T Teacher 090 COORDINATOR 2.00 2.00 0.00 142,600 148,054 5,454 110 VISITING TEACHER 1.00 1.00 0.00 92,738 96,229 3,491 140 RESOURCE/LEAD TEACHER 9.00 9.00 0.00 607,372 625,230 17,858 213 INTERN - ADMINISTRATIVE 1.00 1.00 0.00 77,392 87,785 10,393 399 TEACHER PRE-SCHOOL INITIATIVE 5.60 5.60 0.00 356,513 370,426 13,913 400 TEACHER-KINDERGARTEN 41.50 42.00 0.50 2,676,682 2,800,720 124,038 401 TEACHER-GRADE 1 40.00 37.00-3.00 2,627,136 2,456,867-170,269 402 TEACHER-GRADE 2 39.00 37.00-2.00 2,591,404 2,527,232-64,172 403 TEACHER-GRADE 3 41.00 41.00 0.00 2,663,252 2,766,984 103,732 404 TEACHER-GRADE 4 42.00 41.00-1.00 2,772,539 2,806,676 34,137 405 TEACHER-GRADE 5 39.00 39.00 0.00 2,491,876 2,589,098 97,222 406 TEACHER-ART 8.00 8.00 0.00 508,351 528,206 19,855 408 TEACHER-MUSIC 11.00 10.00-1.00 798,179 747,696-50,483 409 TEACHER-TITLE I 13.50 12.00-1.50 1,024,192 921,118-103,074 410 TEACHER-PHYS ED 12.00 12.00 0.00 813,771 845,314 31,543 411 TEACHER-READING 1.00 1.00 0.00 71,707 74,471 2,764 412 INSTRUCTIONAL COACH 4.00 4.00 0.00 277,863 288,609 10,746 415 INTERVENTION SPECIALIST 9.00 8.00-1.00 647,070 601,582-45,488 500 TEACHER-LANGUAGE ARTS 71.00 71.00 0.00 4,750,120 4,906,907 156,787 501 TEACHER-SOCIAL STUDIES 53.00 52.00-1.00 3,535,731 3,583,012 47,281 502 TEACHER-MATHEMATICS 61.00 61.00 0.00 4,131,016 4,200,717 69,701 503 TEACHER-SCIENCE 52.00 52.00 0.00 3,593,951 3,659,358 65,407 504 TEACHER-FOREIGN LANGUAGE ARTS 22.27 22.27 0.00 1,440,420 1,496,234 55,814 506 TEACHER-HEALTH/PE 37.00 36.00-1.00 2,512,844 2,481,487-31,357 507 TEACHER-VOCATIONAL 79.16 79.00-0.16 5,722,428 5,891,622 169,194 508 TEACHER-ART 12.00 12.00 0.00 783,270 805,238 21,968 509 TEACHER-MUSIC 16.00 16.00 0.00 1,108,882 1,151,870 42,988 515 TEACHER-REMEDIAL 1.50 1.00-0.50 94,212 63,369-30,843 520 TEACHER-GOVERNOR 11.00 11.00 0.00 828,963 844,893 15,930 525 TEACHER-ESL 8.00 8.00 0.00 538,541 553,731 15,190 601 TEACHER-EDUC MENTAL RETARDATIO 5.00 5.00 0.00 325,034 331,489 6,455 603 TEACHER-SEVERE/PROFOUND DISABI 4.00 4.00 0.00 244,654 253,550 8,896 604 TEACHER-HEARING IMPAIRMENTS 1.00 1.00 0.00 81,318 84,375 3,057 605 TEACHER-SPEECH/LANGUAGE IMPAIR 12.80 11.80-1.00 935,165 851,014-84,151 607 TEACHER-SERIOUS EMOTIONAL DIST 3.00 3.00 0.00 195,043 202,639 7,596 610 TEACHER-SPEC. LEARNING DISABIL 55.00 54.00-1.00 3,736,909 3,761,033 24,124 612 TEACHER-MULTIPLE DISABILITIES 2.00 2.00 0.00 141,423 146,881 5,458 615 TEACHER-DEVELOPMENTALLY DELAYE 11.40 11.40 0.00 740,383 769,213 28,830 616 TEACHER-HEAD START 14.00 14.00 0.00 907,906 933,735 25,829 700 GUIDANCE COORDINATOR 9.50 9.50 0.00 732,649 760,195 27,546 710 GUIDANCE COUNSELOR 26.00 26.00 0.00 1,798,712 1,847,221 48,509 720 MEDIA TEACHER 20.00 20.00 0.00 1,486,534 1,524,963 38,429 740 TEACHER-ADULT 1.00 1.00 0.00 74,704 77,593 2,889 851 OCCUPATIONAL THERAPIST 6.00 6.00 0.00 557,496 578,472 20,976 852 CERT. O.T. ASSISTANT 1.00 1.00 0.00 73,814 76,650 2,836 853 PHYSICAL THERAPIST 7.00 7.00 0.00 651,654 651,236-418 855 BEHAVIOR ANALYST 7.00 7.00 0.00 502,672 522,029 19,357 TOTAL 929.23 915.57-13.66 63,467,085 64,293,023 825,938 TOTAL 1,704.32 1,679.57-24.75 93,663,939 94,863,154 1,199,215 30

Section 2 Revenue Detail 31

FUND: 41 SCHOOL OPERATING FUND AUGUSTA COUNTY PUBLIC SCHOOLS 2017-2018 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 2402010 Sales Tax Receipts 11,416,726 11,897,797 11,693,942 11,897,797 203,855 1.7 2402020 Basic Aid Entitlement 28,441,760 28,724,973 28,919,527 28,342,377 (577,150) -2.0 2402030 GED / ISAEP Funding 15,717 15,717 16,773 15,717 (1,056) -6.3 2402040 Remedial Summer School 48,949 62,014 69,278 81,638 12,360 17.8 2402050 Regular Foster Children 104,095 85,200 96,024 103,472 7,448 7.8 2402070 Education of the Gifted 306,586 310,370 310,899 306,568 (4,331) -1.4 2402080 Remedial Education 776,250 898,778 900,313 887,769 (12,544) -1.4 2402110 Compensation Supplement 454,825 415,495 0 266,616 266,616 0.0 2402120 Special Education SOQ 952,375 1,008,701 1,010,423 996,345 (14,078) -1.4 2402140 Textbook Payments 627,654 709,841 711,052 701,146 (9,906) -1.4 2402170 Vocational Education SOQ 1,219,822 1,015,167 1,016,900 1,002,732 (14,168) -1.4 2402180 Vocational Adult 9,509 4,625 4,625 4,625 0 0.0 2402210 Social Security Instructional 1,598,163 1,622,974 1,625,744 1,603,094 (22,650) -1.4 2402230 Teacher Retirement - Instr 3,163,710 3,349,405 3,355,121 3,678,814 323,693 9.6 2402280 Early Reading Intervention 135,081 137,785 158,983 156,863 (2,120) -1.3 2402360 Supplemental Lottery 0 338,949 340,435 1,750,758 1,410,323 414.3 2402410 Group Life Insurance-Inst. 97,847 109,923 110,110 108,576 (1,534) -1.4 2402460 Homebound 16,146 16,564 15,309 15,616 307 2.0 2402480 Sp. Ed. Tuition Regional Prog 710,250 874,195 973,029 982,918 9,889 1.0 2402520 Vocational Equipment - ACSB 20,513 21,585 21,585 21,585 0 0.0 2402530 Voc. Occupational Prep ACSB 87,979 79,940 79,940 79,940 0 0.0 2402590 Special Education Foster Child 38,720 43,085 35,718 38,488 2,770 7.8 2402610 Electronic Classroom 3,071 0 0 0 0 0.0 2402620 Voc. Ed. Adult Regional 98,729 95,040 95,040 95,040 0 0.0 2402650 At Risk 584,058 574,057 574,984 568,019 (6,965) -1.2 2402700 Vocational Equip - Reg VVTC 7,808 7,268 7,268 7,268 0 0.0 2402730 National Board Certification 5,000 5,000 5,000 5,000 0 0.0 2402750 Primary Class Size 1,034,269 1,077,089 1,071,763 1,071,497 (266) 0.0 2402760 Technology 570,000 570,000 570,000 518,000 (52,000) -9.1 2402770 Security Grant 61,810 0 64,408 0 (64,408) -100.0 2402810 At-Risk Four-Year Olds 596,442 648,145 648,145 644,169 (3,976) -0.6 2402820 Voc. Ed. Occup. Prep Regional 96,742 90,132 90,132 90,132 0 0.0 2402910 Mentor Teacher Program 7,983 5,873 7,161 7,161 0 0.0 2403090 English as a Second Language 94,175 99,923 86,908 90,620 3,712 4.3 2403490 Industry Certification 12,714 20,627 12,714 12,714 0 0.0 2403650 VA Workforce Readiness 4,199 0 0 0 0 0.0 2404005 SOL Algebra Readiness 108,998 108,751 111,101 107,301 (3,800) -3.4 2404015 Project Graduation 36,086 28,904 0 0 0 0.0 2404018 Project Graduation Summer Gran 0 17,772 0 0 0 0.0 2404045 Project Graduation 0 0 24,030 10,752 (13,278) -55.3 2404050 Infant & Toddler Conn Valley 104,756 100,133 126,058 126,058 0 0.0 2404067 Career Switcher Mentoring Prog 1,000 0 0 0 0 0.0 TOTAL 53,670,517 55,191,797 54,960,442 56,397,185 1,436,743 2.6 SOURCE 3 Federal Funds 3302066 Federal Land Use (Forrest Res) 146,173 156,372 146,173 146,173 0 0.0 3302181 Infant/Toddler Conn Augusta-Hi 65,991 65,991 75,728 75,728 0 0.0 3302365 Title III-Limited English Prof 25,909 34,129 34,129 34,129 0 0.0 3302401 Title I 1,138,962 1,326,714 1,558,579 1,477,857 (80,722) -5.2 3302402 Title VI-B, FT - Special Ed. 2,058,782 2,531,278 2,382,923 2,286,599 (96,324) -4.0 3302404 Vocational Ed.-Federal-Perkins 107,411 126,823 127,541 127,541 0 0.0 3302417 Title VI-B, Pre-S, Special Ed. 55,028 68,200 67,393 70,475 3,082 4.6 3302433 Advanced Placement 820 0 1,064 1,064 0 0.0 3302437 Title II-Part A: Class Size Re 289,782 294,456 270,577 269,120 (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 5105000 County Appropriation-Operation 39,379,219 40,201,766 40,201,766 40,932,841 731,075 1.8 SOURCE 5 Other Local Funds 1502010 Rents 49,386 34,016 36,620 28,220 (8,400) -22.9 32

FUND: 41 SCHOOL OPERATING FUND AUGUSTA COUNTY PUBLIC SCHOOLS 2017-2018 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 1612010 Tuition - Day School 54,475 45,528 64,331 47,685 (16,646) -25.9 1612020 Special Fees from Pupils 8,050 14,550 9,700 9,700 0 0.0 1612030 Sale of Textbooks 742 1,000 1,000 1,000 0 0.0 1612050 Transportation of Pupils 63 400 400 400 0 0.0 1612060 Tuition - Adult 243,738 263,206 249,878 246,777 (3,101) -1.2 1612070 Tuition - Summer School 7,350 12,918 12,918 12,918 0 0.0 1803030 Rebates/Refunds-Other 107,242 96,574 99,636 99,717 81 0.1 1899030 Donations and Special Gifts 15,787 2,000 19,500 2,000 (17,500) -89.7 1899050 Sale of Supplies 176,091 152,078 152,078 150,006 (2,072) -1.4 1899080 Sale of School Buses 5,096 0 0 0 0 0.0 1899090 Sale of Other Equipment 12,941 14,193 12,941 15,000 2,059 15.9 1899100 Insurance Adjustments 63,278 11,000 11,000 11,000 0 0.0 1899120 Other Funds 115 0 500 500 0 0.0 1901011 e-rate 102,590 470,491 436,640 433,331 (3,309) -0.8 1901020 Other Pymts f/ Other Programs 155,477 159,538 148,753 123,133 (25,620) -17.2 1901050 School-Based Medical Reimburse 2,433 660 4,000 4,000 0 0.0 1901100 Benefits-Other State Agencies 279,225 498,502 625,387 630,246 4,859 0.8 TOTAL 1,284,079 1,776,654 1,885,282 1,815,633 (69,649) -3.7 41 SCHOOL OPERATING FUND TOTAL 98,222,673 101,774,180 101,711,597 103,634,345 1,922,748 1.9 33

Section 3 Expenditure Detail Expenditures by Object / Function 34

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDFN01 2017-2018 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 37,709,516 783.33 37,149,310 769.67 (560,206) VOC EXTENDED CONTRACTS 249,999 204,606 0.00 204,606 0.00 0 OTHER PROFESSIONALS 209,868 179,374 4.00 182,929 4.00 3,555 SCHOOL NURSES 560 0 0.00 0 0.00 0 INSTRUCTIONAL AIDES 2,208,235 2,378,189 146.60 2,375,275 144.60 (2,914) SUBSTITUTE TEACHERS 553,563 622,690 0.00 615,540 0.00 (7,150) SUBSTITUTE AIDES 78,111 85,800 0.00 85,800 0.00 0 TEACHER SUPPLEMENT 761,725 911,873 0.00 928,301 0.00 16,428 NATL BOARD CERT TEACHER INCENT 5,000 5,000 0.00 5,000 0.00 0 SOCIAL SECURITY 3,033,682 3,125,448 0.00 3,079,979 0.00 (45,469) VA RETIREMENT SYSTEM 4,914,362 4,944,016 0.00 5,432,620 0.00 488,604 VA RETIREMENT SYS HYBRID PLAN 550,982 933,346 0.00 1,051,062 0.00 117,716 HOSPITALIZATION INSURANCE 5,630,954 6,353,516 0.00 7,366,798 0.00 1,013,282 GROUP LIFE INSURANCE 462,512 525,457 0.00 520,798 0.00 (4,659) VRS DISABILITY HYBRID 11,367 19,779 0.00 20,006 0.00 227 UNEMPLOYMENT INSURANCE 1,466 2,000 0.00 2,000 0.00 0 WORKER COMPENSATION 180,287 94,735 0.00 97,103 0.00 2,368 RHCC 411,991 445,244 0.00 488,958 0.00 43,714 OTHER BENEFITS 158,189 344,880 0.00 155,300 0.00 (189,580) PROFESSIONAL SERVICES 317,672 494,461 0.00 464,107 0.00 (30,354) TEMPORARY HELP 58,440 85,000 0.00 85,000 0.00 0 MAINTENANCE SERVICE 38,255 35,976 0.00 39,750 0.00 3,774 PRINTING & BINDING 0 1,200 0.00 500 0.00 (700) ADVERTISING 159 175 0.00 650 0.00 475 SERVICE-OTHER GOVT ENTITY 465,099 464,261 0.00 479,788 0.00 15,527 TUITION OTH DIV IN-STATE 185,110 202,018 0.00 239,152 0.00 37,134 TUITION - PRIVATE SCHOOL 19,520 0 0.00 0 0.00 0 INTERNAL SERVICES 0 0 0.00 0 0.00 0 TELECOMMUNICATIONS 294 1,200 0.00 1,200 0.00 0 TRAVEL - MILEAGE 15,432 14,549 0.00 11,975 0.00 (2,574) CONFERENCE/EDUC/INSERVICE 68,122 131,399 0.00 138,455 0.00 7,056 DUES & ASSOC. MEMBERSHIPS 23,926 18,367 0.00 18,536 0.00 169 FOOD & FOOD SERV SUPPLIES 0 0 0.00 450 0.00 450 REPAIR & MAINT SUPPLIES 1,317 600 0.00 600 0.00 0 VEH & POWER EQUIP FUELS 0 0 0.00 0 0.00 0 BOOKS & SUBSCRIPTIONS 98,655 200,000 0.00 200,000 0.00 0 EDUCATIONAL SUPPLIES 1,228,605 989,691 0.00 879,129 0.00 (110,562) TITLE I, PARENTAL INVOLVEMENT 17,665 27,309 0.00 27,309 0.00 0 SOFTWARE / ON-LINE SERVICES 374,511 469,510 0.00 518,940 0.00 49,430 NON-CAPITALIZED TECH HRDWR 167,073 110,123 0.00 76,528 0.00 (33,595) NON-CAPITALIZED EQUIPMENT 27,786 135,089 0.00 99,773 0.00 (35,316) SHEN VALLEY REGIONAL SPEC ED 1,490,072 496,420 0.00 1,212,405 0.00 715,985 VVTC REGIONAL TUITION 1,931,606 2,242,090 0.00 2,349,919 0.00 107,829 VVTC LOCAL COLLECTIONS 445,028 425,110 0.00 410,484 0.00 (14,626) VVTC STATE FLOW THROUGH FUNDS 211,932 214,440 0.00 192,440 0.00 (22,000) VVTC CARL PERKINS FLOW THROUGH 12,809 14,055 0.00 14,055 0.00 0 CEN. SHEN VALLEY REG GOV SCHL 481,579 493,539 0.00 518,848 0.00 25,309 TOTAL 63,786,401 66,152,051 933.93 67,741,378 918.27 1,589,327 FUNCTION 1210 GUIDANCE SERVICES COUNSELORS 1,743,148 1,801,134 35.00 1,820,495 35.00 19,361 OFFICE CLERICAL 215,953 231,157 9.00 229,308 9.00 (1,849) SOCIAL SECURITY 143,406 155,464 0.00 156,814 0.00 1,350 VA RETIREMENT SYSTEM 254,663 271,523 0.00 304,530 0.00 33,007 VA RETIREMENT SYS HYBRID PLAN 21,135 26,412 0.00 29,995 0.00 3,583 HOSPITALIZATION INSURANCE 264,931 314,724 0.00 368,019 0.00 53,295 GROUP LIFE INSURANCE 23,342 26,625 0.00 26,852 0.00 227 VRS DISABILITY HYBRID 436 558 0.00 570 0.00 12 WORKER COMPENSATION 8,677 4,654 0.00 4,771 0.00 117 RHCC 20,793 22,555 0.00 25,215 0.00 2,660 OTHER BENEFITS 1,936 11,682 0.00 0 0.00 (11,682) LEASES AND RENTALS 7,773 8,100 0.00 8,100 0.00 0 CONFERENCE/EDUC/INSERVICE 3,120 6,000 0.00 6,000 0.00 0 EDUCATIONAL SUPPLIES 5,609 5,550 0.00 5,550 0.00 0 NON-CAPITALIZED TECH HRDWR 269 5,550 0.00 5,550 0.00 0 TOTAL 2,715,191 2,891,688 44.00 2,991,769 44.00 100,081 35

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDFN01 2017-2018 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 109,834 113,130 3.00 115,392 3.00 2,262 VISITING TEACHERS 257,905 264,878 5.00 270,175 5.00 5,297 SOCIAL SECURITY 27,551 28,920 0.00 29,496 0.00 576 VA RETIREMENT SYSTEM 52,322 55,416 0.00 62,925 0.00 7,509 HOSPITALIZATION INSURANCE 52,734 62,869 0.00 73,509 0.00 10,640 GROUP LIFE INSURANCE 4,430 4,952 0.00 5,051 0.00 99 WORKER COMPENSATION 1,516 874 0.00 896 0.00 22 RHCC 3,945 4,196 0.00 4,743 0.00 547 OTHER BENEFITS 2,860 0 0.00 0 0.00 0 PROFESSIONAL SERVICES 0 500 0.00 750 0.00 250 PARENT ADVISORY 0 1,000 0.00 1,000 0.00 0 TELECOMMUNICATIONS 1,643 2,050 0.00 2,100 0.00 50 CONFERENCE/EDUC/INSERVICE 624 1,500 0.00 1,500 0.00 0 OFFICE SUPPLIES 86 500 0.00 500 0.00 0 EDUCATIONAL SUPPLIES 1,371 1,800 0.00 2,000 0.00 200 SOFTWARE / ON-LINE SERVICES 0 930 0.00 1,000 0.00 70 NON-CAPITALIZED TECH HRDWR 0 870 0.00 300 0.00 (570) TOTAL 516,821 544,385 8.00 571,337 8.00 26,952 FUNCTION 1230 HOMEBOUND INSTRUCTION TEACHERS 28,137 34,809 0.00 40,000 0.00 5,191 SOCIAL SECURITY 2,137 2,663 0.00 3,060 0.00 397 PROFESSIONAL SERVICES 565 1,000 0.00 1,000 0.00 0 TRAVEL - MILEAGE 0 0 0.00 0 0.00 0 TOTAL 30,839 38,472 0.00 44,060 0.00 5,588 FUNCTION 1310 IMPROVEMENT OF INSTRUCT TEACHERS 98,549 154,265 3.00 157,351 3.00 3,086 ITRTs / SUPERVISORS 708,429 723,950 9.00 721,594 9.00 (2,356) OTHER PROFESSIONALS 122,303 129,712 1.00 132,475 1.00 2,763 ACCOUNTANT 0 23,481 0.50 23,950 0.50 469 OFFICE CLERICAL 277,819 262,663 6.00 267,917 6.00 5,254 SOCIAL SECURITY 87,336 98,998 0.00 99,700 0.00 702 VA RETIREMENT SYSTEM 165,857 185,580 0.00 207,975 0.00 22,395 HOSPITALIZATION INSURANCE 120,100 149,497 0.00 168,841 0.00 19,344 GROUP LIFE INSURANCE 14,039 16,582 0.00 16,693 0.00 111 WORKER COMPENSATION 5,061 2,845 0.00 2,916 0.00 71 RHCC 12,505 14,051 0.00 15,676 0.00 1,625 OTHER BENEFITS 0 23,827 0.00 0 0.00 (23,827) PROFESSIONAL SERVICES 0 4,000 0.00 4,000 0.00 0 PRINTING & BINDING 676 1,250 0.00 1,300 0.00 50 LEASES AND RENTALS 26,766 29,050 0.00 25,000 0.00 (4,050) TRAVEL - MILEAGE 71 0 0.00 0 0.00 0 CONFERENCE/EDUC/INSERVICE 7,277 10,452 0.00 10,500 0.00 48 DUES & ASSOC. MEMBERSHIPS 218 7,658 0.00 7,800 0.00 142 OFFICE SUPPLIES 1,718 2,500 0.00 2,500 0.00 0 REPAIR & MAINT SUPPLIES 0 500 0.00 0 0.00 (500) EDUCATIONAL SUPPLIES 2,685 0 0.00 1,000 0.00 1,000 TITLE I, PARENTAL INVOLVEMENT 0 200 0.00 0 0.00 (200) SOFTWARE / ON-LINE SERVICES 20,031 15,763 0.00 32,000 0.00 16,237 NON-CAPITALIZED TECH HRDWR 874 4,051 0.00 3,500 0.00 (551) TOTAL 1,672,314 1,860,875 19.50 1,902,688 19.50 41,813 FUNCTION 1320 MEDIA SERVICES LIBRARIANS 1,070,772 1,075,641 20.00 1,082,413 20.00 6,772 OFFICE CLERICAL 179,362 186,655 10.00 190,387 10.00 3,732 SOCIAL SECURITY 94,630 96,569 0.00 97,371 0.00 802 VA RETIREMENT SYSTEM 170,354 177,904 0.00 199,603 0.00 21,699 VA RETIREMENT SYS HYBRID PLAN 6,656 7,149 0.00 8,118 0.00 969 HOSPITALIZATION INSURANCE 186,291 204,892 0.00 240,512 0.00 35,620 GROUP LIFE INSURANCE 14,982 16,535 0.00 16,675 0.00 140 VRS DISABILITY HYBRID 137 151 0.00 154 0.00 3 WORKER COMPENSATION 5,603 2,960 0.00 3,034 0.00 74 36

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 3 BPFDFN01 2017-2018 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 14,016 0.00 15,658 0.00 1,642 OTHER BENEFITS 10,000 9,080 0.00 0 0.00 (9,080) CONFERENCE/EDUC/INSERVICE 4,098 8,000 0.00 8,000 0.00 0 BOOKS & SUBSCRIPTIONS 111,061 111,475 0.00 108,825 0.00 (2,650) EDUCATIONAL SUPPLIES 2,626 11,924 0.00 11,924 0.00 0 SOFTWARE / ON-LINE SERVICES 34,219 30,076 0.00 30,076 0.00 0 NON-CAPITALIZED TECH HRDWR 57 0 0.00 0 0.00 0 TOTAL 1,904,193 1,953,027 30.00 2,012,750 30.00 59,723 FUNCTION 1380 TECHNOLOGY SERVICES ITRTs / SUPERVISORS 335,550 385,376 8.00 393,084 8.00 7,708 TECHNICAL 746,162 884,601 16.00 850,217 15.00 (34,384) OFFICE CLERICAL 16,341 0 0.00 0 0.00 0 SOCIAL SECURITY 82,270 97,150 0.00 95,114 0.00 (2,036) VA RETIREMENT SYSTEM 144,806 164,913 0.00 179,703 0.00 14,790 VA RETIREMENT SYS HYBRID PLAN 8,922 21,267 0.00 23,203 0.00 1,936 HOSPITALIZATION INSURANCE 146,240 178,324 0.00 199,820 0.00 21,496 GROUP LIFE INSURANCE 13,011 16,638 0.00 16,286 0.00 (352) VRS DISABILITY HYBRID 184 450 0.00 441 0.00 (9) WORKER COMPENSATION 4,393 2,743 0.00 2,811 0.00 68 RHCC 11,590 14,098 0.00 15,293 0.00 1,195 OTHER BENEFITS 8,093 500 0.00 250 0.00 (250) PROFESSIONAL SERVICES 81,843 88,000 0.00 88,000 0.00 0 MAINTENANCE SERVICE 42,620 2,600 0.00 0 0.00 (2,600) COMMUNICATIONS/INTERNET LINES 582,822 665,000 0.00 665,000 0.00 0 LEASES AND RENTALS 0 0 0.00 2,600 0.00 2,600 TRAVEL - MILEAGE 637 1,000 0.00 1,000 0.00 0 OFFICE SUPPLIES 1,347 1,500 0.00 1,500 0.00 0 SOFTWARE / ON-LINE SERVICES 115,647 190,250 0.00 150,250 0.00 (40,000) NON-CAPITALIZED TECH HRDWR 452,352 420,000 0.00 280,000 0.00 (140,000) NON-CAPITALIZED TECH INFRAST. 10,523 85,000 0.00 85,000 0.00 0 TOTAL 2,805,353 3,219,410 24.00 3,049,572 23.00 (169,838) FUNCTION 1410 OFFICE OF THE PRINCIPAL PRINCIPALS 1,689,452 1,689,221 20.00 1,575,393 18.00 (113,828) ASSISTANT PRINCIPALS 1,431,734 1,531,549 22.00 1,562,182 22.00 30,633 OFFICE CLERICAL 1,028,456 1,093,530 36.00 1,063,372 35.00 (30,158) ASST PRINCIPAL SUPPLEMENT 5,383 3,960 0.00 3,960 0.00 0 ATHLETIC ASST SUPPLEMENT 16,956 17,462 0.00 17,462 0.00 0 SOCIAL SECURITY 312,615 331,685 0.00 323,008 0.00 (8,677) VA RETIREMENT SYSTEM 570,681 616,579 0.00 672,515 0.00 55,936 VA RETIREMENT SYS HYBRID PLAN 11,435 15,898 0.00 13,078 0.00 (2,820) HOSPITALIZATION INSURANCE 493,367 598,778 0.00 665,213 0.00 66,435 GROUP LIFE INSURANCE 49,269 56,514 0.00 55,028 0.00 (1,486) VRS DISABILITY HYBRID 235 337 0.00 249 0.00 (88) WORKER COMPENSATION 18,243 10,049 0.00 10,300 0.00 251 RHCC 43,887 47,891 0.00 51,675 0.00 3,784 OTHER BENEFITS 63,184 43,652 0.00 30,000 0.00 (13,652) LEASES AND RENTALS 451,354 435,000 0.00 429,049 0.00 (5,951) TRAVEL - MILEAGE 32,377 33,380 0.00 33,380 0.00 0 CONFERENCE/EDUC/INSERVICE 1,953 6,450 0.00 6,450 0.00 0 OFFICE SUPPLIES 3,518 5,150 0.00 5,150 0.00 0 SOFTWARE / ON-LINE SERVICES 9,951 9,950 0.00 9,950 0.00 0 NON-CAPITALIZED TECH HRDWR 1,873 0 0.00 0 0.00 0 TOTAL 6,235,923 6,547,035 78.00 6,527,414 75.00 (19,621) FUNCTION 2110 BOARD SERVICES BOARD MEMBERS 21,000 21,000 7.00 21,000 7.00 0 SOCIAL SECURITY 1,607 1,610 0.00 1,610 0.00 0 HOSPITALIZATION INSURANCE 42,140 45,538 0.00 50,752 0.00 5,214 PROFESSIONAL SERVICES 150,931 144,000 0.00 144,000 0.00 0 ADVERTISING 279 300 0.00 300 0.00 0 RELOCATING EXPENSES 923 0 0.00 0 0.00 0 37

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 4 BPFDFN01 2017-2018 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 95 0 0.00 0 0.00 0 CONFERENCE/EDUC/INSERVICE 7,205 11,000 0.00 11,000 0.00 0 CONTRIB. TO OTHER ENTITY 1,000 0 0.00 0 0.00 0 DUES & ASSOC. MEMBERSHIPS 11,450 11,370 0.00 11,370 0.00 0 TOTAL 236,630 234,818 7.00 240,032 7.00 5,214 FUNCTION 2120 EXECUTIVE ADMIN SERVICE SUPERINTENDENT 169,355 177,968 1.00 181,527 1.00 3,559 ASSISTANT SUPERINTENDENT 126,692 116,517 1.00 118,847 1.00 2,330 OFFICE CLERICAL 108,800 135,771 3.00 138,452 3.00 2,681 SOCIAL SECURITY 29,293 30,498 0.00 30,953 0.00 455 VA RETIREMENT SYSTEM 56,332 62,811 0.00 71,322 0.00 8,511 HOSPITALIZATION INSURANCE 30,422 42,290 0.00 50,000 0.00 7,710 GROUP LIFE INSURANCE 4,768 5,612 0.00 5,725 0.00 113 UNEMPLOYMENT INSURANCE 19 0 0.00 0 0.00 0 WORKER COMPENSATION 1,678 973 0.00 998 0.00 25 RHCC 4,247 4,755 0.00 5,376 0.00 621 OTHER BENEFITS 20,045 9,570 0.00 9,819 0.00 249 PROFESSIONAL SERVICES 19,522 507 0.00 507 0.00 0 PRINTING & BINDING 7,234 6,500 0.00 6,500 0.00 0 LEASES AND RENTALS 16,474 16,000 0.00 16,000 0.00 0 TRAVEL - MILEAGE 330 0 0.00 0 0.00 0 CONFERENCE/EDUC/INSERVICE 11,881 6,000 0.00 6,200 0.00 200 DUES & ASSOC. MEMBERSHIPS 5,337 6,022 0.00 5,857 0.00 (165) OFFICE SUPPLIES 22,692 16,500 0.00 16,500 0.00 0 SOFTWARE / ON-LINE SERVICES 114 220 0.00 220 0.00 0 NON-CAPITALIZED TECH HRDWR 10,262 10,000 0.00 10,000 0.00 0 NON-CAPITALIZED EQUIPMENT 454 0 0.00 0 0.00 0 TOTAL 645,951 648,514 5.00 674,803 5.00 26,289 FUNCTION 2140 PERSONNEL SERVICES ASSISTANT SUPERINTENDENT 0 0 0.00 0 0.00 0 OTHER PROFESSIONALS 92,087 98,549 1.00 100,520 1.00 1,971 OFFICE CLERICAL 87,536 90,472 2.00 92,282 2.00 1,810 SOCIAL SECURITY 13,831 14,460 0.00 14,750 0.00 290 VA RETIREMENT SYSTEM 25,255 27,711 0.00 31,465 0.00 3,754 HOSPITALIZATION INSURANCE 13,170 16,794 0.00 19,784 0.00 2,990 GROUP LIFE INSURANCE 2,138 2,476 0.00 2,526 0.00 50 WORKER COMPENSATION 798 431 0.00 442 0.00 11 RHCC 1,904 2,098 0.00 2,371 0.00 273 PROFESSIONAL SERVICES 3,272 4,725 0.00 4,318 0.00 (407) EVALUATION SERVICES 90 600 0.00 600 0.00 0 HEALTH SERVICES 7,590 8,000 0.00 8,000 0.00 0 MAINTENANCE SERVICE 2,682 0 0.00 0 0.00 0 PRINTING & BINDING 0 500 0.00 0 0.00 (500) ADVERTISING 399 0 0.00 0 0.00 0 SERVICE-OTHER GOVT ENTITY 15,519 15,000 0.00 15,000 0.00 0 CONFERENCE/EDUC/INSERVICE 4,276 3,000 0.00 3,000 0.00 0 DUES & ASSOC. MEMBERSHIPS 500 500 0.00 500 0.00 0 OFFICE SUPPLIES 3,359 1,000 0.00 1,000 0.00 0 SOFTWARE / ON-LINE SERVICES 20,075 37,778 0.00 39,667 0.00 1,889 TOTAL 294,481 324,094 3.00 336,225 3.00 12,131 FUNCTION 2160 FISCAL SERVICES OTHER PROFESSIONALS 187,299 197,273 2.00 201,218 2.00 3,945 ACCOUNTANT 207,339 223,077 4.67 219,284 4.50 (3,793) SOCIAL SECURITY 29,308 32,157 0.00 32,170 0.00 13 VA RETIREMENT SYSTEM 55,483 61,623 0.00 68,626 0.00 7,003 HOSPITALIZATION INSURANCE 42,802 51,553 0.00 60,880 0.00 9,327 GROUP LIFE INSURANCE 4,696 5,507 0.00 5,509 0.00 2 WORKER COMPENSATION 1,616 938 0.00 962 0.00 24 RHCC 4,183 4,667 0.00 5,172 0.00 505 OTHER BENEFITS 0 15,375 0.00 0 0.00 (15,375) 38

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 5 BPFDFN01 2017-2018 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 15,750 0.00 16,125 0.00 375 MAINTENANCE SERVICE 3,600 0 0.00 0 0.00 0 TRAVEL - MILEAGE 40 25 0.00 40 0.00 15 CONFERENCE/EDUC/INSERVICE 4 100 0.00 100 0.00 0 DUES & ASSOC. MEMBERSHIPS 600 600 0.00 600 0.00 0 SOFTWARE / ON-LINE SERVICES 3,087 6,610 0.00 6,870 0.00 260 TOTAL 555,432 615,255 6.67 617,556 6.50 2,301 FUNCTION 2190 STUDENT INFORMATION SYSTEMS OTHER PROFESSIONALS 69,588 71,676 1.00 73,110 1.00 1,434 COMPUTER OPERATOR 189,394 195,077 4.00 198,978 4.00 3,901 SOCIAL SECURITY 17,927 20,407 0.00 20,813 0.00 406 VA RETIREMENT SYSTEM 36,413 39,107 0.00 44,405 0.00 5,298 HOSPITALIZATION INSURANCE 26,215 31,166 0.00 35,268 0.00 4,102 GROUP LIFE INSURANCE 3,082 3,494 0.00 3,564 0.00 70 WORKER COMPENSATION 1,090 610 0.00 626 0.00 16 RHCC 2,745 2,961 0.00 3,346 0.00 385 PROFESSIONAL SERVICES 1,540 0 0.00 0 0.00 0 MAINTENANCE SERVICE 12,420 0 0.00 0 0.00 0 CONFERENCE/EDUC/INSERVICE 2,336 2,500 0.00 2,500 0.00 0 DUES & ASSOC. MEMBERSHIPS 0 0 0.00 0 0.00 0 OTHER OPERATING SUPPLIES 1,152 500 0.00 500 0.00 0 SOFTWARE / ON-LINE SERVICES 0 133,955 0.00 120,957 0.00 (12,998) NON-CAPITALIZED TECH HRDWR 0 0 0.00 0 0.00 0 TOTAL 363,902 501,453 5.00 504,067 5.00 2,614 FUNCTION 2220 HEALTH SERVICES SCHOOL NURSES 491,353 489,874 15.00 438,040 13.00 (51,834) TECHNICAL 128,029 151,316 7.00 154,342 7.00 3,026 SOCIAL SECURITY 46,576 50,053 0.00 45,368 0.00 (4,685) VA RETIREMENT SYSTEM 69,693 74,769 0.00 78,459 0.00 3,690 VA RETIREMENT SYS HYBRID PLAN 13,074 19,232 0.00 18,219 0.00 (1,013) HOSPITALIZATION INSURANCE 119,895 139,986 0.00 148,276 0.00 8,290 GROUP LIFE INSURANCE 7,005 8,398 0.00 7,761 0.00 (637) VRS DISABILITY HYBRID 270 406 0.00 346 0.00 (60) WORKER COMPENSATION 2,498 1,442 0.00 1,478 0.00 36 RHCC 6,240 7,113 0.00 7,287 0.00 174 PROFESSIONAL SERVICES 8,081 58,000 0.00 61,000 0.00 3,000 EVALUATION SERVICES 2,812 3,000 0.00 3,000 0.00 0 OCCUPATIONAL THERAPY SERVICES 2,186 3,550 0.00 3,550 0.00 0 PHYSICAL THERAPY SERVICES 154 7,700 0.00 7,700 0.00 0 SPEECH & LANGUAGE SERVICES 19,141 36,831 0.00 36,900 0.00 69 VISION SERVICES 90 1,000 0.00 1,000 0.00 0 MAINTENANCE SERVICE 0 300 0.00 300 0.00 0 SERVICE-OTHER GOVT ENTITY 0 1,080 0.00 0 0.00 (1,080) CONFERENCE/EDUC/INSERVICE 25 750 0.00 750 0.00 0 DUES & ASSOC. MEMBERSHIPS 2,253 3,500 0.00 3,500 0.00 0 OFFICE SUPPLIES 895 6,000 0.00 6,000 0.00 0 MEDICAL/MED LAB SUPPLIES 12,905 10,650 0.00 14,600 0.00 3,950 NON-CAPITALIZED TECH HRDWR 1,727 4,200 0.00 400 0.00 (3,800) TOTAL 934,902 1,079,150 22.00 1,038,276 20.00 (40,874) FUNCTION 2230 PSYCHOLOGICAL SERVICES OTHER PROFESSIONALS 309,294 321,481 5.00 307,123 5.00 (14,358) SOCIAL SECURITY 23,905 24,594 0.00 23,496 0.00 (1,098) VA RETIREMENT SYSTEM 36,814 39,962 0.00 41,985 0.00 2,023 VA RETIREMENT SYS HYBRID PLAN 6,673 7,167 0.00 8,138 0.00 971 HOSPITALIZATION INSURANCE 33,084 38,423 0.00 43,221 0.00 4,798 GROUP LIFE INSURANCE 3,681 4,211 0.00 4,024 0.00 (187) VRS DISABILITY HYBRID 138 152 0.00 155 0.00 3 WORKER COMPENSATION 1,308 729 0.00 747 0.00 18 RHCC 3,278 3,569 0.00 3,777 0.00 208 OTHER BENEFITS 5,000 10,000 0.00 0 0.00 (10,000) 39

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 6 BPFDFN01 2017-2018 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 1,000 0.00 1,000 0.00 0 CONFERENCE/EDUC/INSERVICE 0 750 0.00 750 0.00 0 EDUCATIONAL SUPPLIES 5,171 5,000 0.00 1,500 0.00 (3,500) SOFTWARE / ON-LINE SERVICES 0 1,500 0.00 0 0.00 (1,500) NON-CAPITALIZED TECH HRDWR 694 700 0.00 600 0.00 (100) TOTAL 429,915 459,238 5.00 436,516 5.00 (22,722) FUNCTION 2240 SPEECH/AUDIOLOGY SERVIC SOCIAL SECURITY 92 500 0.00 300 0.00 (200) PROFESSIONAL SERVICES 2,032 3,000 0.00 5,000 0.00 2,000 MAINTENANCE SERVICE 1,507 1,700 0.00 2,000 0.00 300 TRAVEL - MILEAGE 53 0 0.00 0 0.00 0 CONFERENCE/EDUC/INSERVICE 1,145 1,200 0.00 1,200 0.00 0 EDUCATIONAL SUPPLIES 3,096 1,000 0.00 1,000 0.00 0 SOFTWARE / ON-LINE SERVICES 1,670 2,000 0.00 1,000 0.00 (1,000) NON-CAPITALIZED TECH HRDWR 0 1,300 0.00 5,000 0.00 3,700 TOTAL 9,595 10,700 0.00 15,500 0.00 4,800 FUNCTION 3100 TRANSPORTATION MANAGEMENT OTHER PROFESSIONALS 223,900 234,750 3.17 218,781 3.00 (15,969) OFFICE CLERICAL 47,461 48,282 1.00 41,871 1.00 (6,411) SOCIAL SECURITY 20,752 21,651 0.00 19,940 0.00 (1,711) VA RETIREMENT SYSTEM 37,006 39,683 0.00 41,266 0.00 1,583 HOSPITALIZATION INSURANCE 26,340 30,900 0.00 34,796 0.00 3,896 GROUP LIFE INSURANCE 3,132 3,605 0.00 3,311 0.00 (294) WORKER COMPENSATION 1,133 635 0.00 651 0.00 16 RHCC 2,790 3,054 0.00 3,110 0.00 56 OTHER BENEFITS 0 53,924 0.00 0 0.00 (53,924) TELECOMMUNICATIONS 7,936 8,000 0.00 8,000 0.00 0 LEASES AND RENTALS 6,524 5,500 0.00 5,500 0.00 0 CONFERENCE/EDUC/INSERVICE 120 0 0.00 0 0.00 0 OFFICE SUPPLIES 903 3,200 0.00 1,600 0.00 (1,600) SOFTWARE / ON-LINE SERVICES 4,772 3,464 0.00 3,464 0.00 0 NON-CAPITALIZED TECH HRDWR 6,979 4,750 0.00 2,400 0.00 (2,350) TOTAL 389,748 461,398 4.17 384,690 4.00 (76,708) FUNCTION 3200 VEHICLE OPERATION SERVI TECHNICAL 61,906 66,200 0.00 66,200 0.00 0 BUS DRIVERS & SUPPLEMENTAL RUN 2,079,282 2,118,572 159.00 2,198,424 159.00 79,852 BUS DRIVERS - SUBSTITUTE 478,970 489,951 0.00 489,951 0.00 0 BUS DRIVERS - ACTIVITIES 109,812 111,000 0.00 111,000 0.00 0 SOCIAL SECURITY 206,132 214,015 0.00 220,149 0.00 6,134 HOSPITALIZATION INSURANCE 463,643 426,417 0.00 502,473 0.00 76,056 UNEMPLOYMENT INSURANCE 0 500 0.00 500 0.00 0 WORKER COMPENSATION 23,333 75,046 0.00 76,922 0.00 1,876 OTHER BENEFITS 35,263 33,104 0.00 33,104 0.00 0 PROFESSIONAL SERVICES 13,360 15,000 0.00 15,000 0.00 0 TRANSPORTATION BY PARENT 10,515 10,000 0.00 10,000 0.00 0 TRANSPORTATION BY CONTRACT 5,200 14,580 0.00 14,580 0.00 0 SERVICE-OTHER GOVT ENTITY 2,658 2,000 0.00 2,400 0.00 400 INSURANCE 98,790 69,890 0.00 73,385 0.00 3,495 CONFERENCE/EDUC/INSERVICE 1,277 750 0.00 750 0.00 0 OFFICE SUPPLIES 0 300 0.00 300 0.00 0 MEDICAL/MED LAB SUPPLIES 1,695 2,000 0.00 2,000 0.00 0 VEH & POWER EQUIP FUELS 498,049 555,667 0.00 555,667 0.00 0 TOTAL 4,089,885 4,204,992 159.00 4,372,805 159.00 167,813 FUNCTION 3400 VEHICLE MAINTENANCE SER MECHANICS 359,335 362,915 9.00 347,751 9.00 (15,164) SOCIAL SECURITY 27,913 27,763 0.00 26,601 0.00 (1,162) VA RETIREMENT SYSTEM 24,678 28,920 0.00 27,031 0.00 (1,889) VA RETIREMENT SYS HYBRID PLAN 6,137 11,001 0.00 11,221 0.00 220 40

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 7 BPFDFN01 2017-2018 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 64,674 0.00 69,678 0.00 5,004 GROUP LIFE INSURANCE 4,279 4,755 0.00 4,557 0.00 (198) VRS DISABILITY HYBRID 430 601 0.00 613 0.00 12 WORKER COMPENSATION 3,934 12,583 0.00 12,897 0.00 314 OTHER BENEFITS 6,043 1,000 0.00 1,000 0.00 0 MAINTENANCE SERVICE 96,869 130,000 0.00 117,500 0.00 (12,500) LAUNDRY & DRY CLEANING 8,741 7,600 0.00 7,600 0.00 0 CONFERENCE/EDUC/INSERVICE 0 900 0.00 900 0.00 0 VEH & PWR EQUIP SUPPLIES 346,429 370,000 0.00 370,000 0.00 0 CAPITAL OUTLAY/REPLACEMNT 8,181 0 0.00 0 0.00 0 TOTAL 947,344 1,022,712 9.00 997,349 9.00 (25,363) FUNCTION 3500 SCHOOL BUS PURCHASES CAPITAL OUTLAY/REPLACEMNT 348,910 0 0.00 0 0.00 0 FUNCTION 4100 MAINTENANCE MANAGEMENT OTHER PROFESSIONALS 105,754 90,930 1.00 92,749 1.00 1,819 OFFICE CLERICAL 32,430 33,403 1.00 34,071 1.00 668 SOCIAL SECURITY 11,978 9,511 0.00 9,701 0.00 190 VA RETIREMENT SYSTEM 19,360 18,227 0.00 20,697 0.00 2,470 HOSPITALIZATION INSURANCE 14,222 14,372 0.00 15,484 0.00 1,112 GROUP LIFE INSURANCE 1,639 1,629 0.00 1,661 0.00 32 WORKER COMPENSATION 536 286 0.00 293 0.00 7 RHCC 1,460 1,380 0.00 1,560 0.00 180 OTHER BENEFITS 18,167 0 0.00 0 0.00 0 POSTAL SERVICES 10,797 10,500 0.00 10,500 0.00 0 DELIVERY SERVICES 461 1,000 0.00 1,000 0.00 0 TELECOMMUNICATIONS 122,664 115,000 0.00 115,000 0.00 0 INSURANCE 51,783 67,149 0.00 70,507 0.00 3,358 LEASE/RENTAL - EQUIPMENT 3,041 3,200 0.00 3,200 0.00 0 TRAVEL - MILEAGE 2,397 4,500 0.00 4,500 0.00 0 OFFICE SUPPLIES 2,439 2,700 0.00 2,700 0.00 0 NON-CAPITALIZED TECH HRDWR 1,062 2,050 0.00 2,050 0.00 0 CAPITAL OUTLAY/REPLACEMNT 38,681 0 0.00 0 0.00 0 TOTAL 438,871 375,837 2.00 385,673 2.00 9,836 FUNCTION 4200 BUILDING SERVICE OTHER PROFESSIONALS 66,103 65,570 1.00 66,881 1.00 1,311 TRADES 793,724 785,357 19.00 751,813 19.00 (33,544) CUSTODIANS 1,517,568 1,524,822 66.50 1,532,664 65.00 7,842 MAINTENANCE PART-TIME 8,693 9,000 0.00 9,000 0.00 0 CUSTODIANS PART-TIME 57,485 57,000 0.00 57,000 0.00 0 SOCIAL SECURITY 185,014 195,438 0.00 191,817 0.00 (3,621) VA RETIREMENT SYSTEM 180,451 213,376 0.00 211,132 0.00 (2,244) VA RETIREMENT SYS HYBRID PLAN 31,268 65,590 0.00 66,774 0.00 1,184 HOSPITALIZATION INSURANCE 517,803 582,341 0.00 620,996 0.00 38,655 GROUP LIFE INSURANCE 28,181 32,469 0.00 31,979 0.00 (490) VRS DISABILITY HYBRID 2,189 3,576 0.00 3,642 0.00 66 UNEMPLOYMENT INSURANCE 45 1,000 0.00 1,000 0.00 0 WORKER COMPENSATION 17,741 47,415 0.00 48,601 0.00 1,186 RHCC 1,786 1,915 0.00 2,164 0.00 249 OTHER BENEFITS 40,176 84,654 0.00 28,000 0.00 (56,654) MAINTENANCE SERVICE 222,327 408,724 0.00 315,544 0.00 (93,180) CONTRACTED CUSTODIAL SERVICES 87,398 112,875 0.00 90,000 0.00 (22,875) LAUNDRY & DRY CLEANING 20,052 6,720 0.00 0 0.00 (6,720) ELECTRICAL SERVICES 2,072,350 2,335,760 0.00 2,305,760 0.00 (30,000) HEATING SERVICES 402,524 314,696 0.00 884,732 0.00 570,036 WATER & SEWER SERVICES 398,205 491,489 0.00 501,980 0.00 10,491 INSURANCE 107,559 120,424 0.00 126,445 0.00 6,021 TRAVEL - MILEAGE 99 444 0.00 444 0.00 0 CONFERENCE/EDUC/INSERVICE 1,179 1,200 0.00 1,200 0.00 0 LNDRY,HSEKEEP,JANITOR SUP 191,715 243,884 0.00 193,884 0.00 (50,000) REPAIR & MAINT SUPPLIES 408,086 359,288 0.00 321,118 0.00 (38,170) 41

03/22/2017 2:44 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 8 BPFDFN01 2017-2018 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 81 400 0.00 400 0.00 0 CAPITAL OUTLAY/REPLACEMNT 152,067 0 0.00 0 0.00 0 CAPITAL OUTLAY/ADDITIONAL 19,050 0 0.00 0 0.00 0 TOTAL 7,530,919 8,065,427 86.50 8,364,970 85.00 299,543 FUNCTION 4300 GROUNDS SERVICE SOCIAL SECURITY 155 0 0.00 0 0.00 0 MAINTENANCE SERVICE 50,762 32,134 0.00 32,824 0.00 690 REPAIR & MAINT SUPPLIES 10,868 21,467 0.00 21,467 0.00 0 CAPITAL OUTLAY/REPLACEMNT 119,161 0 0.00 0 0.00 0 TOTAL 180,946 53,601 0.00 54,291 0.00 690 FUNCTION 4400 EQUIPMENT SERVICE TRADES 90,549 117,097 3.00 104,543 3.00 (12,554) SOCIAL SECURITY 6,616 8,959 0.00 7,997 0.00 (962) VA RETIREMENT SYSTEM 6,808 8,999 0.00 7,541 0.00 (1,458) VA RETIREMENT SYS HYBRID PLAN 834 3,881 0.00 3,959 0.00 78 HOSPITALIZATION INSURANCE 15,917 21,558 0.00 23,226 0.00 1,668 GROUP LIFE INSURANCE 1,061 1,534 0.00 1,369 0.00 (165) VRS DISABILITY HYBRID 59 212 0.00 216 0.00 4 WORKER COMPENSATION 827 2,158 0.00 2,212 0.00 54 MAINTENANCE SERVICE 981 17,898 0.00 18,435 0.00 537 REPAIR & MAINT SUPPLIES 143,986 56,696 0.00 56,696 0.00 0 TOTAL 267,638 238,992 3.00 226,194 3.00 (12,798) FUNCTION 4500 VEHICLE SERVICE MAINTENANCE SERVICE 1,426 14,621 0.00 14,621 0.00 0 INSURANCE 23,849 37,255 0.00 39,118 0.00 1,863 VEH & POWER EQUIP FUELS 64,130 66,234 0.00 66,234 0.00 0 VEH & PWR EQUIP SUPPLIES 45,017 24,457 0.00 24,457 0.00 0 CAPITAL OUTLAY/REPLACEMNT 55,675 0 0.00 0 0.00 0 TOTAL 190,097 142,567 0.00 144,430 0.00 1,863 FUNCTION 4600 SECURITY SERVICE PROFESSIONAL SERVICES 4,389 0 0.00 0 0.00 0 MAINTENANCE SERVICE 152,866 13,699 0.00 0 0.00 (13,699) REPAIR & MAINT SUPPLIES 0 52,207 0.00 0 0.00 (52,207) TOTAL 157,255 65,906 0.00 0 0.00 (65,906) 41 SCHOOL OPERATING FUND TOTAL 97,679,456 101,711,597 1,454.77 103,634,345 1,431.27 1,922,748 42

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

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDFN07 2017-2018 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 189,255 193,040 3,785 181 TITLE I, MAIN GRANT 802,144 755,996 (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 723,181 737,216 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 1,043 123 ESL 99,769 101,764 1,995 200 SPECIAL PROGRAMS 429,054 482,611 53,557 246 TITLE VI-B, FLOW-THROUG 328,971 330,645 1,674 300 CAREER & TECHNICAL 737,825 742,094 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 35,121 122 REMEDIAL 43,079 43,941 862 123 ESL 96,165 93,582 (2,583) 200 SPECIAL PROGRAMS 777,602 784,582 6,980 246 TITLE VI-B, FLOW-THROUG 393,204 401,078 7,874 300 CAREER & TECHNICAL 1,802,514 1,833,361 30,847 TOTAL 11,743,362 11,822,463 79,101 119 TITLE III 6,772 6,772 0 124 AFTER SCHOOL REMEDIATION 349,998 155,447 (194,551) 201 SPECIAL EDUCATION SUMMER SCH. 8,125 11,250 3,125 600 SUMMER PROGRAMS 41,445 0 (41,445) 630 REGIONAL SUMMER SCHOOL 12,000 12,000 0 800 NON-REGULAR DAY SCH PROGRAM 482,917 492,576 9,659 840 INFANT & TODDLER CONN. 25,599 26,110 511 845 TITLE VI-B,PRESCHOOL GRANT 44,828 45,725 897 TOTAL 971,684 749,880 (221,804) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 252,984 258,044 5,060 1121 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 139,735 139,735 0 1128 VOC EXTENDED CONTRACTS TOTAL 204,606 204,606 0 44

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDFN07 2017-2018 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. 179,374 182,929 3,555 OBJECT 1151 INSTRUCTIONAL AIDES COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 943,229 895,393 (47,836) 121 PALS READING INTERVENTION INIA 147,685 145,716 (1,969) 181 TITLE I, MAIN GRANT 45,807 92,845 47,038 200 SPECIAL PROGRAMS 433,981 436,951 2,970 TOTAL 1,570,702 1,570,905 203 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 61,207 62,431 1,224 200 SPECIAL PROGRAMS 134,731 132,245 (2,486) 246 TITLE VI-B, FLOW-THROUG 67,979 69,339 1,360 TOTAL 263,917 264,015 98 COST CENTER 300 HIGH SCHOOLS 200 SPECIAL PROGRAMS 191,390 195,218 3,828 246 TITLE VI-B, FLOW-THROUG 70,516 71,926 1,410 TOTAL 261,906 267,144 5,238 201 SPECIAL EDUCATION SUMMER SCH. 10,270 10,530 260 800 NON-REGULAR DAY SCH PROGRAM 192,283 181,990 (10,293) TOTAL 202,553 192,520 (10,033) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 79,111 80,691 1,580 1151 INSTRUCTIONAL AIDES TOTAL 2,378,189 2,375,275 (2,914) OBJECT 1520 SUBSTITUTE TEACHERS COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 250,000 250,000 0 181 TITLE I, MAIN GRANT 15,000 8,000 (7,000) 200 SPECIAL PROGRAMS 35,000 35,000 0 400 GIFTED/TALENTED 600 600 0 TOTAL 300,600 293,600 (7,000) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 130,000 130,000 0 200 SPECIAL PROGRAMS 5,000 5,000 0 300 CAREER & TECHNICAL 14,500 14,500 0 400 GIFTED/TALENTED 150 0 (150) 401 SUMMER ENRICHMENT 520 520 0 TOTAL 150,170 150,020 (150) COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 120,000 120,000 0 200 SPECIAL PROGRAMS 21,800 21,800 0 300 CAREER & TECHNICAL 30,000 30,000 0 400 GIFTED/TALENTED 120 120 0 45

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 3 BPFDFN07 2017-2018 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 171,920 171,920 0 1520 SUBSTITUTE TEACHERS TOTAL 622,690 615,540 (7,150) OBJECT 1551 SUBSTITUTE AIDES COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 40,000 40,000 0 200 SPECIAL PROGRAMS 28,800 28,800 0 TOTAL 68,800 68,800 0 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 600 600 0 200 SPECIAL PROGRAMS 9,000 9,000 0 TOTAL 9,600 9,600 0 COST CENTER 300 HIGH SCHOOLS 200 SPECIAL PROGRAMS 7,400 7,400 0 1551 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 47,244 0 400 GIFTED/TALENTED 15,400 15,400 0 510 CURRICULAR 5,783 5,783 0 TOTAL 68,427 68,427 0 COST CENTER 200 MIDDLE SCHOOLS 111 RESPONSE TO INTERVENTION 20,184 20,184 0 114 ALTERNATIVE EDUCATION PROG 16,200 10,000 (6,200) 400 GIFTED/TALENTED 5,600 5,600 0 510 CURRICULAR 5,656 5,656 0 520 ATHLETICS 11,060 11,060 0 TOTAL 58,700 52,500 (6,200) COST CENTER 300 HIGH SCHOOLS 101 MUSIC 17,910 17,910 0 114 ALTERNATIVE EDUCATION PROG 78,346 78,346 0 200 SPECIAL PROGRAMS 7,865 7,865 0 254 SECTION 504 3,280 3,280 0 300 CAREER & TECHNICAL 19,260 19,260 0 400 GIFTED/TALENTED 7,000 7,000 0 510 CURRICULAR 36,460 36,460 0 520 ATHLETICS 610,125 610,125 0 530 SATURDAY SCHOOL 4,500 4,500 0 TOTAL 784,746 784,746 0 1621 TEACHER SUPPLEMENT TOTAL 911,873 928,301 16,428 46

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 4 BPFDFN07 2017-2018 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 1,731 200 SPECIAL PROGRAMS 5,800 5,800 0 246 TITLE VI-B, FLOW-THROUG 300 300 0 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 3,614 0 121 PALS READING INTERVENTION INIA 11,298 11,147 (151) 122 REMEDIAL 2,804 0 (2,804) 123 ESL 14,478 14,768 290 150 SCIENCE 400 400 0 181 TITLE I, MAIN GRANT 66,016 65,546 (470) 192 TITLE II 7,213 3,373 (3,840) 200 SPECIAL PROGRAMS 149,523 135,393 (14,130) 246 TITLE VI-B, FLOW-THROUG 55,323 56,397 1,074 400 GIFTED/TALENTED 1,224 1,224 0 510 CURRICULAR 442 442 0 TOTAL 1,350,653 1,314,093 (36,560) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 503,966 500,494 (3,472) 111 RESPONSE TO INTERVENTION 1,544 1,544 0 114 ALTERNATIVE EDUCATION PROG 1,239 765 (474) 122 REMEDIAL 3,992 4,071 79 123 ESL 7,632 7,784 152 200 SPECIAL PROGRAMS 44,201 48,108 3,907 246 TITLE VI-B, FLOW-THROUG 30,366 30,599 233 300 CAREER & TECHNICAL 62,514 62,839 325 400 GIFTED/TALENTED 439 428 (11) 401 SUMMER ENRICHMENT 1,570 1,570 0 510 CURRICULAR 433 433 0 520 ATHLETICS 846 846 0 TOTAL 658,742 659,481 739 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 635,571 638,469 2,898 101 MUSIC 1,370 1,370 0 114 ALTERNATIVE EDUCATION PROG 5,994 5,994 0 115 PROJECT GRADUATION 1,708 764 (944) 122 REMEDIAL 3,296 3,361 65 123 ESL 7,356 7,159 (197) 200 SPECIAL PROGRAMS 76,964 77,792 828 246 TITLE VI-B, FLOW-THROUG 35,473 36,185 712 254 SECTION 504 251 251 0 300 CAREER & TECHNICAL 152,348 154,708 2,360 400 GIFTED/TALENTED 545 545 0 510 CURRICULAR 2,789 2,789 0 520 ATHLETICS 46,675 46,675 0 530 SATURDAY SCHOOL 344 344 0 TOTAL 970,684 976,406 5,722 47

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 5 BPFDFN07 2017-2018 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 300 300 0 124 AFTER SCHOOL REMEDIATION 26,775 11,892 (14,883) 201 SPECIAL EDUCATION SUMMER SCH. 1,402 1,666 264 260 MEDICAID 100 0 (100) 600 SUMMER PROGRAMS 3,174 0 (3,174) 601 9TH GRADE TRANSITION 50 0 (50) 630 REGIONAL SUMMER SCHOOL 918 918 0 800 NON-REGULAR DAY SCH PROGRAM 51,652 51,605 (47) 840 INFANT & TODDLER CONN. 15,681 15,993 312 845 TITLE VI-B,PRESCHOOL GRANT 3,429 3,498 69 TOTAL 103,481 85,872 (17,609) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 25,405 25,913 508 2100 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 1,941,275 162,864 122 REMEDIAL 5,375 0 (5,375) 123 ESL 20,977 23,818 2,841 181 TITLE I, MAIN GRANT 97,375 102,585 5,210 192 TITLE II 7,483 0 (7,483) 200 SPECIAL PROGRAMS 242,234 245,948 3,714 246 TITLE VI-B, FLOW-THROUG 93,549 106,152 12,603 TOTAL 2,245,404 2,419,778 174,374 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 842,903 927,164 84,261 122 REMEDIAL 7,649 8,685 1,036 123 ESL 14,626 16,607 1,981 200 SPECIAL PROGRAMS 58,892 73,371 14,479 246 TITLE VI-B, FLOW-THROUG 47,541 53,182 5,641 300 CAREER & TECHNICAL 102,669 114,660 11,991 TOTAL 1,074,280 1,193,669 119,389 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 1,076,658 1,200,734 124,076 122 REMEDIAL 6,315 7,171 856 123 ESL 14,098 15,273 1,175 200 SPECIAL PROGRAMS 105,430 118,318 12,888 246 TITLE VI-B, FLOW-THROUG 54,081 61,409 7,328 300 CAREER & TECHNICAL 247,830 280,104 32,274 TOTAL 1,504,412 1,683,009 178,597 800 NON-REGULAR DAY SCH PROGRAM 63,957 72,622 8,665 840 INFANT & TODDLER CONN. 19,663 22,326 2,663 845 TITLE VI-B,PRESCHOOL GRANT 6,572 7,462 890 TOTAL 90,192 102,410 12,218 48

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 6 BPFDFN07 2017-2018 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 4,026 2210 VA RETIREMENT SYSTEM TOTAL 4,944,016 5,432,620 488,604 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 295,576 332,330 36,754 123 ESL 6,768 7,685 917 181 TITLE I, MAIN GRANT 26,934 35,944 9,010 192 TITLE II 6,339 7,198 859 200 SPECIAL PROGRAMS 29,877 26,716 (3,161) 246 TITLE VI-B, FLOW-THROUG 12,468 14,158 1,690 TOTAL 377,962 424,031 46,069 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 157,809 179,405 21,596 200 SPECIAL PROGRAMS 23,759 26,973 3,214 246 TITLE VI-B, FLOW-THROUG 10,651 12,093 1,442 300 CAREER & TECHNICAL 15,004 17,037 2,033 TOTAL 207,223 235,508 28,285 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 197,931 223,793 25,862 200 SPECIAL PROGRAMS 35,055 39,260 4,205 246 TITLE VI-B, FLOW-THROUG 13,900 15,784 1,884 300 CAREER & TECHNICAL 36,902 41,904 5,002 TOTAL 283,788 320,741 36,953 800 NON-REGULAR DAY SCH PROGRAM 35,028 37,467 2,439 840 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 2,569 2220 VA RETIREMENT SYS HYBRID PLAN TOTAL 933,346 1,051,062 117,716 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 2,316,857 2,651,424 334,567 119 TITLE III 2,464 3,846 1,382 122 REMEDIAL 3,622 (3,890) (7,512) 123 ESL 31,030 36,933 5,903 181 TITLE I, MAIN GRANT 114,682 152,606 37,924 192 TITLE II 14,488 7,780 (6,708) 200 SPECIAL PROGRAMS 351,143 390,618 39,475 246 TITLE VI-B, FLOW-THROUG 104,722 130,681 25,959 TOTAL 2,939,008 3,369,998 430,990 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 1,003,730 1,161,122 157,392 122 REMEDIAL 6,679 7,780 1,101 49

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 7 BPFDFN07 2017-2018 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 2,202 200 SPECIAL PROGRAMS 131,991 161,782 29,791 246 TITLE VI-B, FLOW-THROUG 80,092 93,272 13,180 300 CAREER & TECHNICAL 112,908 130,597 17,689 TOTAL 1,348,758 1,570,113 221,355 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 1,253,728 1,487,499 233,771 122 REMEDIAL 6,679 7,780 1,101 123 ESL 13,358 15,560 2,202 200 SPECIAL PROGRAMS 200,729 236,529 35,800 246 TITLE VI-B, FLOW-THROUG 83,252 97,206 13,954 300 CAREER & TECHNICAL 265,040 309,444 44,404 TOTAL 1,822,786 2,154,018 331,232 800 NON-REGULAR DAY SCH PROGRAM 146,472 159,880 13,408 840 INFANT & TODDLER CONN. 29,289 34,255 4,966 845 TITLE VI-B,PRESCHOOL GRANT 6,679 7,780 1,101 TOTAL 182,440 201,915 19,475 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 60,524 70,754 10,230 2300 HOSPITALIZATION INSURANCE TOTAL 6,353,516 7,366,798 1,013,282 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 185,318 182,493 (2,825) 122 REMEDIAL 480 0 (480) 123 ESL 2,480 2,529 49 181 TITLE I, MAIN GRANT 11,108 11,120 12 192 TITLE II 1,235 578 (657) 200 SPECIAL PROGRAMS 24,312 21,883 (2,429) 246 TITLE VI-B, FLOW-THROUG 9,475 9,656 181 TOTAL 234,408 228,259 (6,149) COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 89,421 88,827 (594) 122 REMEDIAL 683 697 14 123 ESL 1,307 1,333 26 200 SPECIAL PROGRAMS 7,387 8,054 667 246 TITLE VI-B, FLOW-THROUG 5,197 5,240 43 300 CAREER & TECHNICAL 10,513 10,571 58 TOTAL 114,508 114,722 214 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 114,041 114,529 488 122 REMEDIAL 564 576 12 123 ESL 1,260 1,226 (34) 200 SPECIAL PROGRAMS 12,691 12,837 146 246 TITLE VI-B, FLOW-THROUG 6,074 6,196 122 300 CAREER & TECHNICAL 25,445 25,848 403 TOTAL 160,075 161,212 1,137 50

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 8 BPFDFN07 2017-2018 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 2,738 53 845 TITLE VI-B,PRESCHOOL GRANT 587 599 12 TOTAL 12,116 12,170 54 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 4,350 4,435 85 2400 GROUP LIFE INSURANCE TOTAL 525,457 520,798 (4,659) OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 6,253 6,312 59 123 ESL 143 146 3 181 TITLE I, MAIN GRANT 571 683 112 192 TITLE II 134 137 3 200 SPECIAL PROGRAMS 632 509 (123) 246 TITLE VI-B, FLOW-THROUG 264 269 5 TOTAL 7,997 8,056 59 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 3,341 3,406 65 200 SPECIAL PROGRAMS 503 512 9 246 TITLE VI-B, FLOW-THROUG 226 230 4 300 CAREER & TECHNICAL 317 323 6 TOTAL 4,387 4,471 84 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 4,185 4,250 65 200 SPECIAL PROGRAMS 775 791 16 246 TITLE VI-B, FLOW-THROUG 294 300 6 300 CAREER & TECHNICAL 780 796 16 TOTAL 6,034 6,137 103 800 NON-REGULAR DAY SCH PROGRAM 741 710 (31) 840 INFANT & TODDLER CONN. 219 224 5 TOTAL 960 934 (26) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 401 408 7 2510 VRS DISABILITY HYBRID TOTAL 19,779 20,006 227 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

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 9 BPFDFN07 2017-2018 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 157,040 171,333 14,293 122 REMEDIAL 407 0 (407) 123 ESL 2,100 2,374 274 181 TITLE I, MAIN GRANT 9,413 10,439 1,026 192 TITLE II 1,047 542 (505) 200 SPECIAL PROGRAMS 20,605 20,547 (58) 246 TITLE VI-B, FLOW-THROUG 8,029 9,066 1,037 TOTAL 198,641 214,301 15,660 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 75,768 83,397 7,629 122 REMEDIAL 579 655 76 123 ESL 1,107 1,252 145 200 SPECIAL PROGRAMS 6,255 7,561 1,306 246 TITLE VI-B, FLOW-THROUG 4,408 4,919 511 300 CAREER & TECHNICAL 8,909 9,925 1,016 TOTAL 97,026 107,709 10,683 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 96,620 107,529 10,909 122 REMEDIAL 478 540 62 123 ESL 1,068 1,151 83 200 SPECIAL PROGRAMS 10,756 12,048 1,292 246 TITLE VI-B, FLOW-THROUG 5,147 5,816 669 300 CAREER & TECHNICAL 21,559 24,268 2,709 TOTAL 135,628 151,352 15,724 800 NON-REGULAR DAY SCH PROGRAM 7,492 8,296 804 840 INFANT & TODDLER CONN. 2,275 2,571 296 845 TITLE VI-B,PRESCHOOL GRANT 498 562 64 TOTAL 10,265 11,429 1,164 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 3,684 4,167 483 2750 RHCC TOTAL 445,244 488,958 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 322,580 155,000 (167,580) COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT 22,000 0 (22,000) COST CENTER 300 HIGH SCHOOLS 520 ATHLETICS 300 300 0 2800 OTHER BENEFITS TOTAL 344,880 155,300 (189,580) 52

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 10 BPFDFN07 2017-2018 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 5,000 200 SPECIAL PROGRAMS 80,000 76,000 (4,000) 246 TITLE VI-B, FLOW-THROUG 75,119 75,119 0 TOTAL 183,294 175,119 (8,175) COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 3,250 4,595 1,345 103 CHORUS 300 300 0 123 ESL 4,000 4,000 0 150 SCIENCE 4,500 4,500 0 181 TITLE I, MAIN GRANT 8,000 8,000 0 192 TITLE II 4,300 4,300 0 400 GIFTED/TALENTED 4,425 3,000 (1,425) TOTAL 28,775 28,695 (80) COST CENTER 101 BEVERLEY MANOR ELEMENTARY 400 GIFTED/TALENTED 550 0 (550) COST CENTER 102 CASSELL ELEMENTARY 103 CHORUS 100 100 0 400 GIFTED/TALENTED 550 675 125 TOTAL 650 775 125 COST CENTER 103 CHURCHVILLE ELEMENTARY 103 CHORUS 110 100 (10) 400 GIFTED/TALENTED 550 675 125 TOTAL 660 775 115 COST CENTER 104 CLYMORE ELEMENTARY 103 CHORUS 100 100 0 400 GIFTED/TALENTED 550 675 125 TOTAL 650 775 125 COST CENTER 105 CRAIGSVILLE ELEMENTARY 103 CHORUS 100 100 0 400 GIFTED/TALENTED 550 675 125 TOTAL 650 775 125 COST CENTER 107 NORTH RIVER ELEMENTARY 103 CHORUS 100 100 0 400 GIFTED/TALENTED 550 675 125 TOTAL 650 775 125 COST CENTER 108 RIVERHEADS ELEMENTARY 103 CHORUS 0 100 100 400 GIFTED/TALENTED 550 675 125 TOTAL 550 775 225 53

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 11 BPFDFN07 2017-2018 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 100 100 0 400 GIFTED/TALENTED 550 675 125 TOTAL 650 775 125 COST CENTER 110 STUMP ELEMENTARY 103 CHORUS 0 100 100 400 GIFTED/TALENTED 550 675 125 TOTAL 550 775 225 COST CENTER 111 VERONA ELEMENTARY 400 GIFTED/TALENTED 550 0 (550) COST CENTER 112 WILSON ELEMENTARY 103 CHORUS 0 100 100 400 GIFTED/TALENTED 550 675 125 TOTAL 550 775 225 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 14,500 14,330 (170) 101 MUSIC 500 500 0 103 CHORUS 500 500 0 119 TITLE III 200 200 0 123 ESL 500 500 0 147 VASAP 1,000 500 (500) 150 SCIENCE 2,000 2,000 0 400 GIFTED/TALENTED 2,000 2,000 0 401 SUMMER ENRICHMENT 20,000 20,000 0 TOTAL 41,200 40,530 (670) COST CENTER 201 BEVERLEY MANOR MIDDLE 103 CHORUS 225 225 0 COST CENTER 202 STEWART MIDDLE 103 CHORUS 0 225 225 COST CENTER 203 STUARTS DRAFT MIDDLE 103 CHORUS 0 225 225 COST CENTER 204 WILSON MIDDLE 103 CHORUS 225 225 0 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 5,800 4,900 (900) 101 MUSIC 500 500 0 103 CHORUS 750 750 0 112 INDIVIDUAL STUDENT ALT ED PLAN 5,000 2,500 (2,500) 115 PROJECT GRADUATION 22,322 9,988 (12,334) 116 TESTING 9,100 9,100 0 123 ESL 500 500 0 147 VASAP 4,000 2,000 (2,000) 192 TITLE II 500 500 0 54

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 12 BPFDFN07 2017-2018 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 2,000 300 CAREER & TECHNICAL 63,500 63,500 0 395 CARL PERKINS 14,500 14,500 0 400 GIFTED/TALENTED 1,250 1,000 (250) 520 ATHLETICS 700 700 0 TOTAL 162,422 146,438 (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 1,170 465 600 SUMMER PROGRAMS 2,000 0 (2,000) 601 9TH GRADE TRANSITION 675 0 (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 5,100 0 3100 PROFESSIONAL SERVICES TOTAL 494,461 464,107 (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 504 300 300 0 COST CENTER 100 ELEMENTARY 102 ART 1,000 1,200 200 COST CENTER 200 MIDDLE SCHOOLS 102 ART 1,000 1,200 200 310 AGRICULTURE 30 100 70 340 WORK & FAMILY STUDIES 1,398 600 (798) 55

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 13 BPFDFN07 2017-2018 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 300 300 0 TOTAL 2,728 2,200 (528) COST CENTER 201 BEVERLEY MANOR MIDDLE 101 MUSIC 2,000 2,000 0 103 CHORUS 0 100 100 TOTAL 2,000 2,100 100 COST CENTER 202 STEWART MIDDLE 101 MUSIC 2,000 2,000 0 103 CHORUS 0 100 100 TOTAL 2,000 2,100 100 COST CENTER 203 STUARTS DRAFT MIDDLE 101 MUSIC 2,000 2,000 0 103 CHORUS 0 100 100 TOTAL 2,000 2,100 100 COST CENTER 204 WILSON MIDDLE 101 MUSIC 2,000 2,000 0 103 CHORUS 25 100 75 TOTAL 2,025 2,100 75 COST CENTER 300 HIGH SCHOOLS 102 ART 1,000 1,200 200 310 AGRICULTURE 12,503 17,000 4,497 340 WORK & FAMILY STUDIES 935 950 15 370 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 1,200 200 COST CENTER 305 WILSON MEMORIAL HIGH 101 MUSIC 1,200 1,200 0 3300 MAINTENANCE SERVICE TOTAL 35,976 39,750 3,774 56

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 14 BPFDFN07 2017-2018 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 195 500 305 800 NON-REGULAR DAY SCH PROGRAM 1,005 0 (1,005) 3500 PRINTING & BINDING TOTAL 1,200 500 (700) OBJECT 3600 ADVERTISING COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 175 650 475 OBJECT 3800 SERVICE-OTHER GOVT ENTITY COST CENTER 000 UNDESIGNATED 200 SPECIAL PROGRAMS 52,000 55,000 3,000 231 TUITION SUPPORT SVRP 412,261 424,788 12,527 TOTAL 464,261 479,788 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 157,864 191,998 34,134 200 SPECIAL PROGRAMS 40,000 42,000 2,000 400 GIFTED/TALENTED 2,000 3,000 1,000 TOTAL 199,864 236,998 37,134 3810 TUITION OTH DIV IN-STATE TOTAL 202,018 239,152 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 0 500 500 200 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 200 500 300 340 WORK & FAMILY STUDIES 300 300 0 370 TECHNOLOGY 100 200 100 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 1,526 340 WORK & FAMILY STUDIES 300 500 200 57

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 15 BPFDFN07 2017-2018 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 100 100 0 380 TRADE & INDUSTRIAL EDUC 600 1,000 400 TOTAL 8,974 7,100 (1,874) COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 375 375 0 5501 TRAVEL - MILEAGE TOTAL 14,549 11,975 (2,574) OBJECT 5504 CONFERENCE/EDUC/INSERVICE COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 2,500 2,500 0 102 ART 0 2,000 2,000 110 DIGITAL TRANFORMATION 10,000 10,000 0 200 SPECIAL PROGRAMS 750 1,000 250 203 ASSISTIVE TECHNOLOGY 0 750 750 400 GIFTED/TALENTED 300 1,000 700 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 4,250 0 123 ESL 800 800 0 150 SCIENCE 1,000 1,000 0 181 TITLE I, MAIN GRANT 7,950 7,950 0 192 TITLE II 528 528 0 200 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 500 500 0 150 SCIENCE 1,500 1,500 0 200 SPECIAL PROGRAMS 750 750 0 300 CAREER & TECHNICAL 1,000 1,000 0 310 AGRICULTURE 4,000 3,000 (1,000) 340 WORK & FAMILY STUDIES 5,000 3,000 (2,000) 360 BUSINESS EDUCATION 0 300 300 370 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 1,000 0 200 SPECIAL PROGRAMS 1,000 1,000 0 300 CAREER & TECHNICAL 2,500 2,500 0 310 AGRICULTURE 8,000 8,000 0 340 WORK & FAMILY STUDIES 6,000 6,000 0 360 BUSINESS EDUCATION 1,000 1,000 0 370 TECHNOLOGY 4,500 4,500 0 380 TRADE & INDUSTRIAL EDUC 100 100 0 395 CARL PERKINS 0 10,000 10,000 TOTAL 32,350 41,850 9,500 58

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 16 BPFDFN07 2017-2018 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 1,927 0 5504 CONFERENCE/EDUC/INSERVICE TOTAL 131,399 138,455 7,056 OBJECT 5801 DUES & ASSOC. MEMBERSHIPS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 81 0 (81) COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 0 250 250 COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 125 125 0 520 ATHLETICS 17,761 17,761 0 TOTAL 17,886 17,886 0 840 INFANT & TODDLER CONN. 400 400 0 5801 DUES & ASSOC. MEMBERSHIPS TOTAL 18,367 18,536 169 OBJECT 6002 FOOD & FOOD SERV SUPPLIES 201 SPECIAL EDUCATION SUMMER SCH. 0 450 450 OBJECT 6007 REPAIR & MAINT SUPPLIES COST CENTER 200 MIDDLE SCHOOLS 300 CAREER & TECHNICAL 100 100 0 COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 500 500 0 6007 REPAIR & MAINT SUPPLIES TOTAL 600 600 0 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 31,450 140,000 108,550 6012 BOOKS & SUBSCRIPTIONS TOTAL 200,000 200,000 0 59

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 17 BPFDFN07 2017-2018 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 9,000 151 103 CHORUS 0 9,000 9,000 110 DIGITAL TRANFORMATION 2,000 2,000 0 200 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 6,500 103 CHORUS 8,100 8,100 0 111 RESPONSE TO INTERVENTION 7,334 5,000 (2,334) 119 TITLE III 6,693 6,693 0 123 ESL 500 500 0 150 SCIENCE 43,000 43,000 0 181 TITLE I, MAIN GRANT 50,756 50,756 0 200 SPECIAL PROGRAMS 6,100 6,100 0 400 GIFTED/TALENTED 10,000 2,000 (8,000) 401 SUMMER ENRICHMENT 2,700 2,700 0 TOTAL 176,853 173,019 (3,834) COST CENTER 101 BEVERLEY MANOR ELEMENTARY 100 REGULAR PROGRAMS 5,780 0 (5,780) 102 ART 405 0 (405) 103 CHORUS 550 0 (550) 199 ALLOCATION 1,945 0 (1,945) 400 GIFTED/TALENTED 550 0 (550) TOTAL 9,230 0 (9,230) COST CENTER 102 CASSELL ELEMENTARY 100 REGULAR PROGRAMS 9,900 13,020 3,120 102 ART 605 605 0 103 CHORUS 630 750 120 199 ALLOCATION 2,975 3,755 780 400 GIFTED/TALENTED 550 675 125 TOTAL 14,660 18,805 4,145 COST CENTER 103 CHURCHVILLE ELEMENTARY 100 REGULAR PROGRAMS 5,922 8,060 2,138 102 ART 405 405 0 103 CHORUS 475 475 0 199 ALLOCATION 1,981 2,515 534 400 GIFTED/TALENTED 550 675 125 TOTAL 9,333 12,130 2,797 COST CENTER 104 CLYMORE ELEMENTARY 100 REGULAR PROGRAMS 11,360 14,060 2,700 102 ART 605 605 0 103 CHORUS 675 750 75 199 ALLOCATION 3,340 4,015 675 400 GIFTED/TALENTED 550 675 125 TOTAL 16,530 20,105 3,575 60

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 18 BPFDFN07 2017-2018 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 2,780 0 102 ART 405 405 0 103 CHORUS 350 350 0 199 ALLOCATION 1,195 1,195 0 400 GIFTED/TALENTED 550 675 125 TOTAL 5,280 5,405 125 COST CENTER 107 NORTH RIVER ELEMENTARY 100 REGULAR PROGRAMS 4,440 5,600 1,160 102 ART 405 405 0 103 CHORUS 430 475 45 199 ALLOCATION 1,610 1,900 290 400 GIFTED/TALENTED 550 675 125 TOTAL 7,435 9,055 1,620 COST CENTER 108 RIVERHEADS ELEMENTARY 100 REGULAR PROGRAMS 9,900 11,820 1,920 102 ART 605 605 0 103 CHORUS 730 750 20 199 ALLOCATION 2,975 3,455 480 400 GIFTED/TALENTED 550 675 125 TOTAL 14,760 17,305 2,545 COST CENTER 109 STUARTS DRAFT ELEMENTARY 100 REGULAR PROGRAMS 12,220 11,420 (800) 102 ART 605 605 0 103 CHORUS 630 750 120 199 ALLOCATION 3,555 3,355 (200) 400 GIFTED/TALENTED 550 675 125 TOTAL 17,560 16,805 (755) COST CENTER 110 STUMP ELEMENTARY 100 REGULAR PROGRAMS 6,182 6,940 758 102 ART 438 405 (33) 103 CHORUS 575 475 (100) 199 ALLOCATION 2,046 2,235 189 400 GIFTED/TALENTED 550 675 125 TOTAL 9,791 10,730 939 COST CENTER 111 VERONA ELEMENTARY 100 REGULAR PROGRAMS 6,200 0 (6,200) 102 ART 372 0 (372) 103 CHORUS 600 0 (600) 199 ALLOCATION 2,050 0 (2,050) 400 GIFTED/TALENTED 550 0 (550) TOTAL 9,772 0 (9,772) COST CENTER 112 WILSON ELEMENTARY 100 REGULAR PROGRAMS 13,160 11,380 (1,780) 102 ART 605 605 0 103 CHORUS 775 750 (25) 199 ALLOCATION 3,790 3,345 (445) 400 GIFTED/TALENTED 550 675 125 TOTAL 18,880 16,755 (2,125) 61

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 19 BPFDFN07 2017-2018 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 27,400 927 101 MUSIC 0 600 600 103 CHORUS 1,250 1,250 0 116 TESTING 3,100 3,100 0 119 TITLE III 3,606 3,606 0 123 ESL 500 500 0 150 SCIENCE 8,000 8,000 0 200 SPECIAL PROGRAMS 3,500 3,500 0 300 CAREER & TECHNICAL 0 1,000 1,000 400 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 2,000 0 199 ALLOCATION 4,610 4,540 (70) 310 AGRICULTURE 4,240 4,240 0 340 WORK & FAMILY STUDIES 4,320 4,320 0 360 BUSINESS EDUCATION 2,240 2,240 0 370 TECHNOLOGY 2,949 500 (2,449) 400 GIFTED/TALENTED 1,350 1,500 150 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 3,350 0 102 ART 1,000 1,000 0 103 CHORUS 1,675 1,350 (325) 150 SCIENCE 2,000 2,000 0 199 ALLOCATION 3,926 3,705 (221) 310 AGRICULTURE 4,320 4,320 0 340 WORK & FAMILY STUDIES 4,400 4,400 0 360 BUSINESS EDUCATION 1,760 1,760 0 370 TECHNOLOGY 3,200 3,200 0 400 GIFTED/TALENTED 1,350 1,500 150 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 3,350 0 102 ART 1,380 1,000 (380) 103 CHORUS 6,175 1,350 (4,825) 150 SCIENCE 2,000 2,000 0 199 ALLOCATION 3,650 3,580 (70) 310 AGRICULTURE 4,160 4,160 0 340 WORK & FAMILY STUDIES 4,640 4,640 0 360 BUSINESS EDUCATION 1,840 1,840 0 370 TECHNOLOGY 3,261 3,100 (161) 400 GIFTED/TALENTED 1,350 1,500 150 TOTAL 44,526 38,904 (5,622) 62

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 20 BPFDFN07 2017-2018 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 3,350 0 102 ART 1,600 1,000 (600) 103 CHORUS 1,425 1,350 (75) 150 SCIENCE 2,000 2,000 0 199 ALLOCATION 3,935 3,915 (20) 310 AGRICULTURE 4,960 4,960 0 340 WORK & FAMILY STUDIES 4,640 4,640 0 360 BUSINESS EDUCATION 2,560 2,560 0 370 TECHNOLOGY 3,263 2,700 (563) 400 GIFTED/TALENTED 1,350 1,500 150 TOTAL 43,171 41,967 (1,204) COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 45,631 37,250 (8,381) 101 MUSIC 400 18,000 17,600 103 CHORUS 4,400 8,900 4,500 112 INDIVIDUAL STUDENT ALT ED PLAN 200 200 0 114 ALTERNATIVE EDUCATION PROG 5,675 3,000 (2,675) 116 TESTING 3,100 3,100 0 119 TITLE III 2,249 2,249 0 123 ESL 2,378 2,378 0 150 SCIENCE 6,250 6,250 0 200 SPECIAL PROGRAMS 7,000 7,000 0 300 CAREER & TECHNICAL 0 1,000 1,000 310 AGRICULTURE 50 0 (50) 395 CARL PERKINS 4,999 5,000 1 399 CREDENTIALING 500 500 0 400 GIFTED/TALENTED 950 1,000 50 520 ATHLETICS 6,250 6,250 0 TOTAL 90,032 102,077 12,045 COST CENTER 301 BUFFALO GAP HIGH 100 REGULAR PROGRAMS 11,892 12,216 324 101 MUSIC 4,100 4,100 0 102 ART 1,131 1,000 (131) 103 CHORUS 1,350 1,350 0 150 SCIENCE 1,750 1,750 0 199 ALLOCATION 3,678 3,745 67 310 AGRICULTURE 2,000 2,000 0 340 WORK & FAMILY STUDIES 2,880 2,880 0 360 BUSINESS EDUCATION 800 800 0 370 TECHNOLOGY 2,640 2,640 0 380 TRADE & INDUSTRIAL EDUC 250 250 0 400 GIFTED/TALENTED 1,750 2,000 250 TOTAL 34,221 34,731 510 COST CENTER 302 FORT DEFIANCE HIGH 100 REGULAR PROGRAMS 18,542 18,648 106 101 MUSIC 4,100 4,100 0 102 ART 1,880 1,300 (580) 103 CHORUS 1,350 1,350 0 150 SCIENCE 2,250 2,250 0 199 ALLOCATION 5,063 5,085 22 310 AGRICULTURE 2,800 2,800 0 340 WORK & FAMILY STUDIES 4,000 4,000 0 350 OCCUPATIONAL TRAINING 5,000 500 (4,500) 360 BUSINESS EDUCATION 960 960 0 63

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 21 BPFDFN07 2017-2018 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 2,400 0 380 TRADE & INDUSTRIAL EDUC 250 250 0 400 GIFTED/TALENTED 1,750 2,000 250 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 1,000 10 103 CHORUS 1,350 1,350 0 150 SCIENCE 1,750 1,750 0 199 ALLOCATION 3,538 3,510 (28) 310 AGRICULTURE 2,600 2,400 (200) 340 WORK & FAMILY STUDIES 2,880 2,880 0 360 BUSINESS EDUCATION 700 700 0 370 TECHNOLOGY 1,742 1,000 (742) 380 TRADE & INDUSTRIAL EDUC 250 250 0 400 GIFTED/TALENTED 1,750 2,000 250 TOTAL 41,470 32,028 (9,442) COST CENTER 304 STUARTS DRAFT HIGH 100 REGULAR PROGRAMS 16,248 16,680 432 101 MUSIC 4,300 4,100 (200) 102 ART 1,880 1,300 (580) 103 CHORUS 1,350 1,350 0 150 SCIENCE 2,250 2,250 0 199 ALLOCATION 4,585 4,675 90 310 AGRICULTURE 2,640 2,640 0 340 WORK & FAMILY STUDIES 3,200 3,360 160 350 OCCUPATIONAL TRAINING 500 500 0 360 BUSINESS EDUCATION 800 800 0 370 TECHNOLOGY 3,280 3,800 520 380 TRADE & INDUSTRIAL EDUC 250 250 0 400 GIFTED/TALENTED 1,750 2,000 250 TOTAL 43,033 43,705 672 COST CENTER 305 WILSON MEMORIAL HIGH 100 REGULAR PROGRAMS 18,266 18,720 454 101 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 2,250 0 199 ALLOCATION 5,006 5,100 94 310 AGRICULTURE 2,246 2,800 554 340 WORK & FAMILY STUDIES 2,560 2,560 0 360 BUSINESS EDUCATION 960 960 0 370 TECHNOLOGY 2,460 3,200 740 380 TRADE & INDUSTRIAL EDUC 250 250 0 400 GIFTED/TALENTED 1,750 2,000 250 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 3,000 725 840 INFANT & TODDLER CONN. 12,961 6,000 (6,961) TOTAL 67,366 17,300 (50,066) 64

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 22 BPFDFN07 2017-2018 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 989,691 879,129 (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 335,000 350,000 15,000 111 RESPONSE TO INTERVENTION 23,666 31,000 7,334 200 SPECIAL PROGRAMS 7,000 3,000 (4,000) 203 ASSISTIVE TECHNOLOGY 0 4,000 4,000 TOTAL 372,329 394,000 21,671 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 7,460 9,300 1,840 181 TITLE I, MAIN GRANT 19,129 20,000 871 400 GIFTED/TALENTED 14,463 14,800 337 TOTAL 41,052 44,100 3,048 COST CENTER 200 MIDDLE SCHOOLS 100 REGULAR PROGRAMS 3,815 8,700 4,885 116 TESTING 3,800 3,800 0 119 TITLE III 700 700 0 123 ESL 1,622 1,622 0 395 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 8,493 112 INDIVIDUAL STUDENT ALT ED PLAN 1,200 1,000 (200) 114 ALTERNATIVE EDUCATION PROG 11,845 11,845 0 116 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 5,459 0 6040 SOFTWARE / ON-LINE SERVICES TOTAL 469,510 518,940 49,430 OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 000 UNDESIGNATED 110 DIGITAL TRANFORMATION 11,000 11,000 0 200 SPECIAL PROGRAMS 2,400 600 (1,800) 203 ASSISTIVE TECHNOLOGY 0 1,800 1,800 254 SECTION 504 5,000 3,000 (2,000) TOTAL 18,400 16,400 (2,000) 65

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 23 BPFDFN07 2017-2018 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 3,125 0 181 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 6,100 500 (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 0 600 600 COST CENTER 202 STEWART MIDDLE 102 ART 600 600 0 COST CENTER 203 STUARTS DRAFT MIDDLE 102 ART 220 600 380 COST CENTER 204 WILSON MIDDLE 102 ART 0 600 600 COST CENTER 300 HIGH SCHOOLS 100 REGULAR PROGRAMS 6,377 7,600 1,223 112 INDIVIDUAL STUDENT ALT ED PLAN 1,400 1,000 (400) 119 TITLE III 1,980 1,980 0 123 ESL 500 500 0 300 CAREER & TECHNICAL 1,000 1,000 0 391 C&T STATE EQUIP SOFTWARE 20,023 20,023 0 400 GIFTED/TALENTED 0 2,500 2,500 TOTAL 31,280 34,603 3,323 COST CENTER 301 BUFFALO GAP HIGH 102 ART 434 600 166 COST CENTER 302 FORT DEFIANCE HIGH 102 ART 0 600 600 COST CENTER 303 RIVERHEADS HIGH 102 ART 575 600 25 COST CENTER 304 STUARTS DRAFT HIGH 102 ART 0 600 600 COST CENTER 305 WILSON MEMORIAL HIGH 102 ART 151 600 449 66

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 24 BPFDFN07 2017-2018 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 3,500 0 6050 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 0 100 100 395 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 1,060 340 WORK & FAMILY STUDIES 1,080 1,080 0 360 BUSINESS EDUCATION 560 560 0 370 TECHNOLOGY 2,551 5,000 2,449 TOTAL 4,191 7,700 3,509 COST CENTER 202 STEWART MIDDLE 310 AGRICULTURE 1,080 1,080 0 340 WORK & FAMILY STUDIES 1,100 1,100 0 360 BUSINESS EDUCATION 440 440 0 370 TECHNOLOGY 2,000 2,000 0 TOTAL 4,620 4,620 0 COST CENTER 203 STUARTS DRAFT MIDDLE 310 AGRICULTURE 1,040 1,040 0 340 WORK & FAMILY STUDIES 1,160 1,160 0 360 BUSINESS EDUCATION 460 460 0 370 TECHNOLOGY 1,839 2,000 161 TOTAL 4,499 4,660 161 COST CENTER 204 WILSON MIDDLE 310 AGRICULTURE 1,240 1,240 0 340 WORK & FAMILY STUDIES 1,160 1,160 0 360 BUSINESS EDUCATION 640 640 0 370 TECHNOLOGY 3,000 3,000 0 TOTAL 6,040 6,040 0 COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 1,000 1,000 0 395 CARL PERKINS 47,993 47,933 (60) TOTAL 48,993 48,933 (60) COST CENTER 301 BUFFALO GAP HIGH 310 AGRICULTURE 1,500 1,500 0 340 WORK & FAMILY STUDIES 720 720 0 360 BUSINESS EDUCATION 200 200 0 370 TECHNOLOGY 660 660 0 TOTAL 3,080 3,080 0 67

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 25 BPFDFN07 2017-2018 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 700 700 0 340 WORK & FAMILY STUDIES 200 200 0 360 BUSINESS EDUCATION 240 240 0 370 TECHNOLOGY 1,000 1,000 0 TOTAL 2,140 2,140 0 COST CENTER 303 RIVERHEADS HIGH 310 AGRICULTURE 400 600 200 340 WORK & FAMILY STUDIES 720 720 0 360 BUSINESS EDUCATION 300 300 0 370 TECHNOLOGY 1,258 2,000 742 TOTAL 2,678 3,620 942 COST CENTER 304 STUARTS DRAFT HIGH 310 AGRICULTURE 660 660 0 340 WORK & FAMILY STUDIES 1,000 840 (160) 360 BUSINESS EDUCATION 200 200 0 370 TECHNOLOGY 821 300 (521) TOTAL 2,681 2,000 (681) COST CENTER 305 WILSON MEMORIAL HIGH 310 AGRICULTURE 1,254 700 (554) 340 WORK & FAMILY STUDIES 640 640 0 360 BUSINESS EDUCATION 240 240 0 370 TECHNOLOGY 1,040 300 (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 1,212,405 715,985 OBJECT 7201 VVTC REGIONAL TUITION COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 2,242,090 2,349,919 107,829 OBJECT 7202 VVTC LOCAL COLLECTIONS COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 425,110 410,484 (14,626) OBJECT 7203 VVTC STATE FLOW THROUGH FUNDS COST CENTER 300 HIGH SCHOOLS 300 CAREER & TECHNICAL 214,440 192,440 (22,000) OBJECT 7204 VVTC CARL PERKINS FLOW THROUGH COST CENTER 300 HIGH SCHOOLS 395 CARL PERKINS 14,055 14,055 0 68

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 26 BPFDFN07 2017-2018 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 493,539 518,848 25,309 1100 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 663,735 677,031 13,296 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 426,702 435,243 8,541 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 710,697 708,221 (2,476) 1123 COUNSELORS TOTAL 1,801,134 1,820,495 19,361 OBJECT 1150 OFFICE CLERICAL COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 108,035 103,724 (4,311) COST CENTER 300 HIGH SCHOOLS 000 GENERAL 123,122 125,584 2,462 1150 OFFICE CLERICAL TOTAL 231,157 229,308 (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 41,233 327 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 63,783 63,788 5 2100 SOCIAL SECURITY TOTAL 155,464 156,814 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 122,238 136,078 13,840 69

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 27 BPFDFN07 2017-2018 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 271,523 304,530 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 7,578 906 2220 VA RETIREMENT SYS HYBRID PLAN TOTAL 26,412 29,995 3,583 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 100 ELEMENTARY 000 GENERAL 99,831 117,912 18,081 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 101,066 120,721 19,655 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 113,827 129,386 15,559 2300 HOSPITALIZATION INSURANCE TOTAL 314,724 368,019 53,295 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 100 ELEMENTARY 000 GENERAL 8,696 8,868 172 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 7,006 7,061 55 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 10,923 10,923 0 2400 GROUP LIFE INSURANCE TOTAL 26,625 26,852 227 OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 100 ELEMENTARY 000 GENERAL 417 426 9 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 141 144 3 2510 VRS DISABILITY HYBRID TOTAL 558 570 12 OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 4,654 4,771 117 OBJECT 2750 RHCC COST CENTER 100 ELEMENTARY 000 GENERAL 7,366 8,329 963 70

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 28 BPFDFN07 2017-2018 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 6,630 696 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 9,255 10,256 1,001 2750 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 5,500 0 5400 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 2,000 0 5504 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 1,950 0 6013 EDUCATIONAL SUPPLIES TOTAL 5,550 5,550 0 OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 100 ELEMENTARY 000 GENERAL 2,400 2,400 0 71

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 29 BPFDFN07 2017-2018 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 1,950 0 6050 NON-CAPITALIZED TECH HRDWR TOTAL 5,550 5,550 0 1210 GUIDANCE SERVICES TOTAL 2,891,688 2,991,769 100,081 FUNCTION 1220 SCHOOL SOCIAL WORKER SE OBJECT 1130 OTHER PROFESSIONALS 800 NON-REGULAR DAY SCH PROGRAM 33,710 34,384 674 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 79,420 81,008 1,588 1130 OTHER PROFESSIONALS TOTAL 113,130 115,392 2,262 OBJECT 1134 VISITING TEACHERS COST CENTER 000 UNDESIGNATED 000 GENERAL 264,878 270,175 5,297 OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 000 GENERAL 20,265 20,668 403 800 NON-REGULAR DAY SCH PROGRAM 2,579 2,631 52 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 6,076 6,197 121 2100 SOCIAL SECURITY TOTAL 28,920 29,496 576 OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 000 UNDESIGNATED 000 GENERAL 38,831 44,094 5,263 800 NON-REGULAR DAY SCH PROGRAM 4,942 5,611 669 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 11,643 13,220 1,577 2210 VA RETIREMENT SYSTEM TOTAL 55,416 62,925 7,509 72

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 30 BPFDFN07 2017-2018 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 2,680 000 GENERAL 5,033 11,345 6,312 800 NON-REGULAR DAY SCH PROGRAM 7,244 7,780 536 TOTAL 12,277 19,125 6,848 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 14,372 15,484 1,112 2300 HOSPITALIZATION INSURANCE TOTAL 62,869 73,509 10,640 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 3,470 3,539 69 800 NON-REGULAR DAY SCH PROGRAM 442 450 8 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 1,040 1,062 22 2400 GROUP LIFE INSURANCE TOTAL 4,952 5,051 99 OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 874 896 22 OBJECT 2750 RHCC COST CENTER 000 UNDESIGNATED 000 GENERAL 2,940 3,323 383 800 NON-REGULAR DAY SCH PROGRAM 374 423 49 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 882 997 115 2750 RHCC TOTAL 4,196 4,743 547 OBJECT 3100 PROFESSIONAL SERVICES COST CENTER 000 UNDESIGNATED 000 GENERAL 500 750 250 OBJECT 5004 PARENT ADVISORY COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 1,000 1,000 0 73

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 31 BPFDFN07 2017-2018 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 550 600 50 COST CENTER 910 AUGUSTA PRESCHOOL 800 NON-REGULAR DAY SCH PROGRAM 1,500 1,500 0 5203 TELECOMMUNICATIONS TOTAL 2,050 2,100 50 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 500 500 0 OBJECT 6013 EDUCATIONAL SUPPLIES COST CENTER 000 UNDESIGNATED 000 GENERAL 1,800 2,000 200 OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 000 UNDESIGNATED 000 GENERAL 930 1,000 70 OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 000 UNDESIGNATED 000 GENERAL 870 300 (570) 1220 SCHOOL SOCIAL WORKER SE TOTAL 544,385 571,337 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 3,691 1121 TEACHERS TOTAL 34,809 40,000 5,191 OBJECT 2100 SOCIAL SECURITY COST CENTER 100 ELEMENTARY 000 GENERAL 650 765 115 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 2,013 2,295 282 2100 SOCIAL SECURITY TOTAL 2,663 3,060 397 74

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 32 BPFDFN07 2017-2018 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 1,000 0 1230 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 1,024 192 TITLE II 50,329 51,336 1,007 TOTAL 101,512 103,543 2,031 COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 52,753 53,808 1,055 1121 TEACHERS TOTAL 154,265 157,351 3,086 OBJECT 1124 ITRTs / SUPERVISORS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 465,838 475,155 9,317 200 SPECIAL PROGRAMS 105,641 90,919 (14,722) 300 CAREER & TECHNICAL 70,803 72,219 1,416 TOTAL 642,282 638,293 (3,989) 800 NON-REGULAR DAY SCH PROGRAM 81,668 83,301 1,633 1124 ITRTs / SUPERVISORS TOTAL 723,950 721,594 (2,356) OBJECT 1130 OTHER PROFESSIONALS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 101,515 103,545 2,030 123 ESL 28,197 28,930 733 TOTAL 129,712 132,475 2,763 OBJECT 1137 ACCOUNTANT COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 23,481 23,950 469 OBJECT 1150 OFFICE CLERICAL COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 171,187 174,611 3,424 200 SPECIAL PROGRAMS 91,476 93,306 1,830 TOTAL 262,663 267,917 5,254 OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 58,295 59,459 1,164 123 ESL 2,157 2,213 56 200 SPECIAL PROGRAMS 15,081 14,093 (988) 300 CAREER & TECHNICAL 5,417 5,525 108 TOTAL 80,950 81,290 340 75

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 33 BPFDFN07 2017-2018 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 3,994 79 192 TITLE II 3,850 3,927 77 TOTAL 7,765 7,921 156 COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 4,036 4,116 80 800 NON-REGULAR DAY SCH PROGRAM 6,247 6,373 126 2100 SOCIAL SECURITY TOTAL 98,998 99,700 702 OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 111,714 126,849 15,135 200 SPECIAL PROGRAMS 28,898 30,066 1,168 300 CAREER & TECHNICAL 10,380 11,786 1,406 TOTAL 150,992 168,701 17,709 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 7,503 8,520 1,017 192 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 1,047 800 NON-REGULAR DAY SCH PROGRAM 11,973 13,595 1,622 2210 VA RETIREMENT SYSTEM TOTAL 185,580 207,975 22,395 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 88,054 98,645 10,591 200 SPECIAL PROGRAMS 23,980 27,526 3,546 300 CAREER & TECHNICAL 7,186 7,742 556 TOTAL 119,220 133,913 14,693 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 6,679 7,780 1,101 192 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 7,780 536 800 NON-REGULAR DAY SCH PROGRAM 7,186 7,742 556 76

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 34 BPFDFN07 2017-2018 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 149,497 168,841 19,344 FUNCTION 1310 IMPROVEMENT OF INSTRUCT OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 9,982 10,181 199 200 SPECIAL PROGRAMS 2,582 2,413 (169) 300 CAREER & TECHNICAL 928 946 18 TOTAL 13,492 13,540 48 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 670 684 14 192 TITLE II 659 673 14 TOTAL 1,329 1,357 28 COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 691 705 14 800 NON-REGULAR DAY SCH PROGRAM 1,070 1,091 21 2400 GROUP LIFE INSURANCE TOTAL 16,582 16,693 111 OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 2,845 2,916 71 OBJECT 2750 RHCC COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 8,457 9,562 1,105 200 SPECIAL PROGRAMS 2,188 2,266 78 300 CAREER & TECHNICAL 786 888 102 TOTAL 11,431 12,716 1,285 COST CENTER 100 ELEMENTARY 100 REGULAR PROGRAMS 568 642 74 192 TITLE II 559 631 72 TOTAL 1,127 1,273 146 COST CENTER 200 MIDDLE SCHOOLS 192 TITLE II 586 662 76 800 NON-REGULAR DAY SCH PROGRAM 907 1,025 118 2750 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

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 35 BPFDFN07 2017-2018 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 1,300 50 OBJECT 5400 LEASES AND RENTALS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 25,000 25,000 0 200 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 6,000 48 200 SPECIAL PROGRAMS 1,500 1,500 0 TOTAL 7,452 7,500 48 COST CENTER 100 ELEMENTARY 181 TITLE I, MAIN GRANT 3,000 3,000 0 5504 CONFERENCE/EDUC/INSERVICE TOTAL 10,452 10,500 48 OBJECT 5801 DUES & ASSOC. MEMBERSHIPS COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 7,358 7,500 142 200 SPECIAL PROGRAMS 300 300 0 TOTAL 7,658 7,800 142 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 0 (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 0 (200) OBJECT 6040 SOFTWARE / ON-LINE SERVICES COST CENTER 000 UNDESIGNATED 100 REGULAR PROGRAMS 3,663 4,000 337 200 SPECIAL PROGRAMS 12,100 28,000 15,900 TOTAL 15,763 32,000 16,237 78

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 36 BPFDFN07 2017-2018 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 3,500 149 200 SPECIAL PROGRAMS 700 0 (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 582,393 594,054 11,661 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 218,149 222,513 4,364 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 275,099 265,846 (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 33,607 659 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 71,744 73,178 1,434 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 81,963 83,602 1,639 1150 OFFICE CLERICAL TOTAL 186,655 190,387 3,732 OBJECT 2100 SOCIAL SECURITY COST CENTER 000 UNDESIGNATED 000 GENERAL 2,521 2,571 50 COST CENTER 100 ELEMENTARY 000 GENERAL 44,555 45,447 892 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 22,176 22,622 446 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 27,317 26,731 (586) 2100 SOCIAL SECURITY TOTAL 96,569 97,371 802 79

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 37 BPFDFN07 2017-2018 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 5,485 655 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 4,069 2210 VA RETIREMENT SYSTEM TOTAL 177,904 199,603 21,699 OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 2,613 2,967 354 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 4,536 5,151 615 2220 VA RETIREMENT SYS HYBRID PLAN TOTAL 7,149 8,118 969 OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 7,186 7,742 556 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 9,373 2300 HOSPITALIZATION INSURANCE TOTAL 204,892 240,512 35,620 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 432 440 8 COST CENTER 100 ELEMENTARY 000 GENERAL 7,629 7,784 155 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 3,796 3,873 77 80

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 38 BPFDFN07 2017-2018 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 16,675 140 OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 55 56 1 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 96 98 2 2510 VRS DISABILITY HYBRID TOTAL 151 154 3 OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 2,960 3,034 74 OBJECT 2750 RHCC COST CENTER 000 UNDESIGNATED 000 GENERAL 366 413 47 COST CENTER 100 ELEMENTARY 000 GENERAL 6,467 7,308 841 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 3,219 3,638 419 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 3,964 4,299 335 2750 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

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 39 BPFDFN07 2017-2018 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 3,300 580 COST CENTER 108 RIVERHEADS ELEMENTARY 000 GENERAL 5,450 6,410 960 COST CENTER 109 STUARTS DRAFT ELEMENTARY 000 GENERAL 6,610 6,210 (400) COST CENTER 110 STUMP ELEMENTARY 000 GENERAL 3,591 3,970 379 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 5,765 135 COST CENTER 302 FORT DEFIANCE HIGH 000 GENERAL 8,401 8,445 44 82

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 40 BPFDFN07 2017-2018 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 7,625 180 COST CENTER 305 WILSON MEMORIAL HIGH 000 GENERAL 8,286 8,475 189 6012 BOOKS & SUBSCRIPTIONS TOTAL 111,475 108,825 (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 30,076 0 1320 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 385,376 393,084 7,708 OBJECT 1140 TECHNICAL COST CENTER 000 UNDESIGNATED 000 GENERAL 884,601 850,217 (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 164,913 179,703 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 178,324 199,820 21,496 OBJECT 2400 GROUP LIFE INSURANCE COST CENTER 000 UNDESIGNATED 000 GENERAL 16,638 16,286 (352) 83

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 41 BPFDFN07 2017-2018 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 450 441 (9) OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 2,743 2,811 68 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 500 250 (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 665,000 665,000 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 190,250 150,250 (40,000) OBJECT 6050 NON-CAPITALIZED TECH HRDWR COST CENTER 000 UNDESIGNATED 125 TECHNOLOGY GRANT 420,000 280,000 (140,000) 84

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 42 BPFDFN07 2017-2018 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 85,000 0 1380 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 868,937 738,703 (130,234) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 330,527 337,138 6,611 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 489,757 499,552 9,795 1126 PRINCIPALS TOTAL 1,689,221 1,575,393 (113,828) OBJECT 1127 ASSISTANT PRINCIPALS COST CENTER 100 ELEMENTARY 000 GENERAL 254,548 259,640 5,092 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 344,190 351,074 6,884 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 932,811 951,468 18,657 1127 ASSISTANT PRINCIPALS TOTAL 1,531,549 1,562,182 30,633 OBJECT 1150 OFFICE CLERICAL COST CENTER 100 ELEMENTARY 000 GENERAL 507,862 487,542 (20,320) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 246,926 241,910 (5,016) COST CENTER 300 HIGH SCHOOLS 000 GENERAL 338,742 333,920 (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 17,462 0 85

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 43 BPFDFN07 2017-2018 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 125,097 113,969 (11,128) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 70,509 71,158 649 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 134,743 136,545 1,802 520 ATHLETICS 1,336 1,336 0 TOTAL 136,079 137,881 1,802 2100 SOCIAL SECURITY TOTAL 331,685 323,008 (8,677) OBJECT 2210 VA RETIREMENT SYSTEM COST CENTER 100 ELEMENTARY 000 GENERAL 229,877 236,935 7,058 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 130,747 146,837 16,090 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 255,955 288,743 32,788 2210 VA RETIREMENT SYSTEM TOTAL 616,579 672,515 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 4,959 592 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 2,254 2,559 305 2220 VA RETIREMENT SYS HYBRID PLAN TOTAL 15,898 13,078 (2,820) OBJECT 2300 HOSPITALIZATION INSURANCE COST CENTER 100 ELEMENTARY 000 GENERAL 230,368 241,451 11,083 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 128,394 143,829 15,435 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 240,016 279,933 39,917 2300 HOSPITALIZATION INSURANCE TOTAL 598,778 665,213 66,435 86

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 44 BPFDFN07 2017-2018 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 12,182 110 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 23,072 23,385 313 2400 GROUP LIFE INSURANCE TOTAL 56,514 55,028 (1,486) OBJECT 2510 VRS DISABILITY HYBRID COST CENTER 100 ELEMENTARY 000 GENERAL 197 106 (91) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 92 94 2 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 48 49 1 2510 VRS DISABILITY HYBRID TOTAL 337 249 (88) OBJECT 2700 WORKER COMPENSATION COST CENTER 000 UNDESIGNATED 000 GENERAL 10,049 10,300 251 OBJECT 2750 RHCC COST CENTER 100 ELEMENTARY 000 GENERAL 18,110 18,280 170 COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 10,228 11,440 1,212 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 19,553 21,955 2,402 2750 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

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 45 BPFDFN07 2017-2018 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 215,000 209,049 (5,951) COST CENTER 200 MIDDLE SCHOOLS 000 GENERAL 90,000 90,000 0 COST CENTER 300 HIGH SCHOOLS 000 GENERAL 130,000 130,000 0 5400 LEASES AND RENTALS TOTAL 435,000 429,049 (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 27,020 0 5501 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 750 750 0 5504 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 1,648 0 6001 OFFICE SUPPLIES TOTAL 5,150 5,150 0 88

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 46 BPFDFN07 2017-2018 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 2,680 0 6040 SOFTWARE / ON-LINE SERVICES TOTAL 9,950 9,950 0 1410 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 144,000 144,000 0 OBJECT 3600 ADVERTISING 000 GENERAL 300 300 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 11,000 11,000 0 OBJECT 5801 DUES & ASSOC. MEMBERSHIPS 000 GENERAL 11,370 11,370 0 2110 BOARD SERVICES TOTAL 234,818 240,032 5,214 FUNCTION 2120 EXECUTIVE ADMIN SERVICE OBJECT 1112 SUPERINTENDENT 000 GENERAL 177,968 181,527 3,559 89

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 47 BPFDFN07 2017-2018 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 116,517 118,847 2,330 OBJECT 1150 OFFICE CLERICAL 000 GENERAL 135,771 138,452 2,681 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 30,498 30,953 455 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 5,725 113 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 973 998 25 OBJECT 2750 RHCC 000 GENERAL 4,755 5,376 621 OBJECT 2800 OTHER BENEFITS 000 GENERAL 9,570 9,819 249 OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 507 507 0 OBJECT 3500 PRINTING & BINDING 000 GENERAL 6,500 6,500 0 OBJECT 5400 LEASES AND RENTALS 000 GENERAL 16,000 16,000 0 90

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 48 BPFDFN07 2017-2018 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 6,200 200 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 220 220 0 OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL 10,000 10,000 0 2120 EXECUTIVE ADMIN SERVICE TOTAL 648,514 674,803 26,289 FUNCTION 2140 PERSONNEL SERVICES OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 98,549 100,520 1,971 OBJECT 1150 OFFICE CLERICAL 000 GENERAL 90,472 92,282 1,810 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 14,460 14,750 290 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 2,526 50 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 431 442 11 91

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 49 BPFDFN07 2017-2018 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 2,371 273 OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 4,725 4,318 (407) OBJECT 3102 EVALUATION SERVICES 000 GENERAL 600 600 0 OBJECT 3110 HEALTH SERVICES 000 GENERAL 8,000 8,000 0 OBJECT 3500 PRINTING & BINDING 000 GENERAL 500 0 (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 500 500 0 OBJECT 6001 OFFICE SUPPLIES 000 GENERAL 1,000 1,000 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 37,778 39,667 1,889 2140 PERSONNEL SERVICES TOTAL 324,094 336,225 12,131 FUNCTION 2160 FISCAL SERVICES OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 197,273 201,218 3,945 OBJECT 1137 ACCOUNTANT 000 GENERAL 223,077 219,284 (3,793) 92

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 50 BPFDFN07 2017-2018 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 32,170 13 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 938 962 24 OBJECT 2750 RHCC 000 GENERAL 4,667 5,172 505 OBJECT 2800 OTHER BENEFITS 000 GENERAL 15,375 0 (15,375) OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 15,750 16,125 375 OBJECT 5501 TRAVEL - MILEAGE 000 GENERAL 25 40 15 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 100 100 0 OBJECT 5801 DUES & ASSOC. MEMBERSHIPS 000 GENERAL 600 600 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 6,610 6,870 260 2160 FISCAL SERVICES TOTAL 615,255 617,556 2,301 93

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 51 BPFDFN07 2017-2018 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 195,077 198,978 3,901 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 20,407 20,813 406 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 3,564 70 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 610 626 16 OBJECT 2750 RHCC 000 GENERAL 2,961 3,346 385 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 2,500 2,500 0 OBJECT 6014 OTHER OPERATING SUPPLIES 000 GENERAL 500 500 0 OBJECT 6040 SOFTWARE / ON-LINE SERVICES 000 GENERAL 133,955 120,957 (12,998) 2190 STUDENT INFORMATION SYSTEMS TOTAL 501,453 504,067 2,614 FUNCTION 2220 HEALTH SERVICES OBJECT 1131 SCHOOL NURSES 000 GENERAL 489,874 438,040 (51,834) 94

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 52 BPFDFN07 2017-2018 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 151,316 154,342 3,026 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 49,053 45,318 (3,735) 840 INFANT & TODDLER CONN. 1,000 50 (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 139,986 148,276 8,290 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 8,398 7,761 (637) OBJECT 2510 VRS DISABILITY HYBRID 000 GENERAL 406 346 (60) OBJECT 2700 WORKER COMPENSATION 000 GENERAL 1,442 1,478 36 OBJECT 2750 RHCC 000 GENERAL 7,113 7,287 174 OBJECT 3100 PROFESSIONAL SERVICES 260 MEDICAID 57,000 60,000 3,000 840 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 3,000 0 95

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 53 BPFDFN07 2017-2018 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 36,900 69 OBJECT 3106 VISION SERVICES 840 INFANT & TODDLER CONN. 1,000 1,000 0 OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 300 300 0 OBJECT 3800 SERVICE-OTHER GOVT ENTITY 260 MEDICAID 1,080 0 (1,080) OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 250 250 0 260 MEDICAID 500 500 0 TOTAL 750 750 0 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 4,200 400 (3,800) 2220 HEALTH SERVICES TOTAL 1,079,150 1,038,276 (40,874) 96

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 54 BPFDFN07 2017-2018 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 321,481 307,123 (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 8,138 971 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 152 155 3 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 729 747 18 OBJECT 2750 RHCC 000 GENERAL 3,569 3,777 208 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 750 750 0 97

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 55 BPFDFN07 2017-2018 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 700 600 (100) 2230 PSYCHOLOGICAL SERVICES TOTAL 459,238 436,516 (22,722) FUNCTION 2240 SPEECH/AUDIOLOGY SERVIC OBJECT 2100 SOCIAL SECURITY 000 GENERAL 200 0 (200) 254 SECTION 504 300 300 0 TOTAL 500 300 (200) OBJECT 3100 PROFESSIONAL SERVICES 000 GENERAL 0 2,000 2,000 254 SECTION 504 3,000 3,000 0 TOTAL 3,000 5,000 2,000 OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 1,700 2,000 300 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 3,700 2240 SPEECH/AUDIOLOGY SERVIC TOTAL 10,700 15,500 4,800 98

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 56 BPFDFN07 2017-2018 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 234,750 218,781 (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 635 651 16 OBJECT 2750 RHCC 000 GENERAL 3,054 3,110 56 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

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 57 BPFDFN07 2017-2018 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 461,398 384,690 (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 95,822 124 AFTER SCHOOL REMEDIATION 48,000 23,276 (24,724) 200 SPECIAL PROGRAMS 164,963 173,131 8,168 201 SPECIAL EDUCATION SUMMER SCH. 13,851 13,851 0 280 HOMELESS 11,260 11,846 586 300 CAREER & TECHNICAL 1,800 1,800 0 TOTAL 2,118,572 2,198,424 79,852 OBJECT 1171 BUS DRIVERS - SUBSTITUTE 000 GENERAL 440,000 440,000 0 119 TITLE III 1,951 1,951 0 280 HOMELESS 48,000 48,000 0 TOTAL 489,951 489,951 0 OBJECT 1173 BUS DRIVERS - ACTIVITIES 000 GENERAL 111,000 111,000 0 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 186,870 194,195 7,325 119 TITLE III 149 149 0 124 AFTER SCHOOL REMEDIATION 3,672 1,781 (1,891) 200 SPECIAL PROGRAMS 17,593 18,248 655 201 SPECIAL EDUCATION SUMMER SCH. 1,060 1,060 0 280 HOMELESS 4,533 4,578 45 300 CAREER & TECHNICAL 138 138 0 TOTAL 214,015 220,149 6,134 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 399,136 471,353 72,217 200 SPECIAL PROGRAMS 20,037 23,340 3,303 280 HOMELESS 7,244 7,780 536 TOTAL 426,417 502,473 76,056 100

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 58 BPFDFN07 2017-2018 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 500 500 0 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 75,046 76,922 1,876 OBJECT 2800 OTHER BENEFITS 000 GENERAL 32,310 32,310 0 200 SPECIAL PROGRAMS 794 794 0 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 2,400 400 OBJECT 5300 INSURANCE 000 GENERAL 69,890 73,385 3,495 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 750 750 0 OBJECT 6001 OFFICE SUPPLIES 000 GENERAL 300 300 0 OBJECT 6004 MEDICAL/MED LAB SUPPLIES 000 GENERAL 2,000 2,000 0 OBJECT 6008 VEH & POWER EQUIP FUELS 000 GENERAL 555,667 555,667 0 101

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 59 BPFDFN07 2017-2018 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 4,372,805 167,813 FUNCTION 3400 VEHICLE MAINTENANCE SER OBJECT 1165 MECHANICS 000 GENERAL 362,915 347,751 (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 11,221 220 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 601 613 12 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 12,583 12,897 314 OBJECT 2800 OTHER BENEFITS 000 GENERAL 1,000 1,000 0 OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 130,000 117,500 (12,500) OBJECT 3700 LAUNDRY & DRY CLEANING 000 GENERAL 7,600 7,600 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 900 900 0 102

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 60 BPFDFN07 2017-2018 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 366,500 366,500 0 200 SPECIAL PROGRAMS 3,500 3,500 0 TOTAL 370,000 370,000 0 3400 VEHICLE MAINTENANCE SER TOTAL 1,022,712 997,349 (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 34,071 668 OBJECT 2100 SOCIAL SECURITY 000 GENERAL 9,511 9,701 190 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 1,661 32 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 286 293 7 OBJECT 2750 RHCC 000 GENERAL 1,380 1,560 180 OBJECT 5201 POSTAL SERVICES 000 GENERAL 10,500 10,500 0 OBJECT 5202 DELIVERY SERVICES 000 GENERAL 1,000 1,000 0 103

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 61 BPFDFN07 2017-2018 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 115,000 115,000 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 2,050 0 4100 MAINTENANCE MANAGEMENT TOTAL 375,837 385,673 9,836 FUNCTION 4200 BUILDING SERVICE OBJECT 1130 OTHER PROFESSIONALS 000 GENERAL 65,570 66,881 1,311 OBJECT 1160 TRADES 000 GENERAL 785,357 751,813 (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 195,438 191,817 (3,621) 104

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 62 BPFDFN07 2017-2018 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 213,376 211,132 (2,244) OBJECT 2220 VA RETIREMENT SYS HYBRID PLAN 000 GENERAL 65,590 66,774 1,184 OBJECT 2300 HOSPITALIZATION INSURANCE 000 GENERAL 582,341 620,996 38,655 OBJECT 2400 GROUP LIFE INSURANCE 000 GENERAL 32,469 31,979 (490) OBJECT 2510 VRS DISABILITY HYBRID 000 GENERAL 3,576 3,642 66 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 2,164 249 OBJECT 2800 OTHER BENEFITS 000 GENERAL 84,654 28,000 (56,654) OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 408,724 315,544 (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

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 63 BPFDFN07 2017-2018 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 314,696 884,732 570,036 OBJECT 5103 WATER & SEWER SERVICES 000 GENERAL 491,489 501,980 10,491 OBJECT 5300 INSURANCE 000 GENERAL 120,424 126,445 6,021 OBJECT 5501 TRAVEL - MILEAGE 000 GENERAL 444 444 0 OBJECT 5504 CONFERENCE/EDUC/INSERVICE 000 GENERAL 1,200 1,200 0 OBJECT 6005 LNDRY,HSEKEEP,JANITOR SUP 000 GENERAL 243,884 193,884 (50,000) OBJECT 6007 REPAIR & MAINT SUPPLIES 000 GENERAL 359,288 321,118 (38,170) OBJECT 6050 NON-CAPITALIZED TECH HRDWR 000 GENERAL 400 400 0 4200 BUILDING SERVICE TOTAL 8,065,427 8,364,970 299,543 FUNCTION 4300 GROUNDS SERVICE OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 32,134 32,824 690 OBJECT 6007 REPAIR & MAINT SUPPLIES 000 GENERAL 21,467 21,467 0 4300 GROUNDS SERVICE TOTAL 53,601 54,291 690 106

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 64 BPFDFN07 2017-2018 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 117,097 104,543 (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 3,959 78 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 212 216 4 OBJECT 2700 WORKER COMPENSATION 000 GENERAL 2,158 2,212 54 OBJECT 3300 MAINTENANCE SERVICE 000 GENERAL 17,898 18,435 537 OBJECT 6007 REPAIR & MAINT SUPPLIES 000 GENERAL 56,696 56,696 0 4400 EQUIPMENT SERVICE TOTAL 238,992 226,194 (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 1,863 107

03/22/2017 2:50 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 65 BPFDFN07 2017-2018 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 24,457 0 4500 VEHICLE SERVICE TOTAL 142,567 144,430 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 101,711,597 103,634,345 1,922,748 108

Section 5 Expenditure Detail Expenditures by Full Account Code 109

EXPENDITURE ACCOUNT CODES & DESCRIPTIONS Example of account code structure for: School Board Operations, Instruction, Salary, Elementary, Regular Program, Economic Stimulus Project 41. 1100. 1121. 100. 100. 700 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 - 5 1410 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 & 2 201 Exceptional Learners Summer School - Spec. 2510 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 504 3101 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. 46 21st 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. 3410 Transportation - Private 370 Technology 93 Valley Vocational-Technical Ctr. 3430 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

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPfull 2017-2018 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 41.1100.1121.100.100.000 ELEM TEACHER REG PROG 12,963,261 13,173,927 281.00 13,064,329 281.00 12,930,995 274.00 (133,334) -1.0 41.1100.1121.100.119.000 ELEM TEACHER TITLE III 0 11,900 0.00 0 0.00 0 0.00 0 0.0 41.1100.1121.100.122.000 ELEM TEACHER REMEDIAL 84,742 87,283 1.75 36,663 0.75 0 0.00 (36,663) -100.0 41.1100.1121.100.123.000 ELEM TEACHER ESL 186,024 185,715 4.00 189,255 4.00 193,040 4.00 3,785 2.0 41.1100.1121.100.181.000 ELEM TEACHER TITLE I, MAI 712,654 709,557 13.25 802,144 14.75 755,996 14.00 (46,148) -5.8 41.1100.1121.100.192.000 ELEM TEACHER TITLE II 0 0 0.00 94,282 2.00 44,103 1.00 (50,179) -53.2 41.1100.1121.100.200.000 ELEM TEACHER SPEC ED 1,333,791 1,356,179 26.00 1,456,746 27.80 1,269,068 24.80 (187,678) -12.9 41.1100.1121.100.246.000 ELEM TEACHER TITLE VIB 704,093 717,589 15.00 723,181 15.00 737,216 15.00 14,035 1.9 41.1100.1121.200.100.000 MID TEACHER REG PROG 6,493,555 6,763,193 141.27 6,727,094 141.27 6,678,175 139.27 (48,919) -0.7 41.1100.1121.200.122.000 MID TEACHER REMEDIAL 50,267 52,166 1.00 52,173 1.00 53,216 1.00 1,043 2.0 41.1100.1121.200.123.000 MID TEACHER ESL 96,851 99,755 2.00 99,769 2.00 101,764 2.00 1,995 2.0 41.1100.1121.200.200.000 MID TEACHER SPEC ED 419,321 401,348 8.00 429,054 9.00 482,611 10.00 53,557 12.5 41.1100.1121.200.246.000 MID TEACHER TITLE VIB 286,625 326,030 7.00 328,971 7.00 330,645 7.00 1,674 0.5 41.1100.1121.200.300.000 MID TEACHER CAREER & TEC 733,670 743,652 16.00 737,825 16.16 742,094 16.00 4,269 0.6 41.1100.1121.200.401.000 MID TEACHER SUMMER ENRIC 19,500 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.1121.300.100.000 HIGH TEACHER REG PROG 8,578,204 8,506,523 177.00 8,630,798 180.00 8,665,919 180.00 35,121 0.4 41.1100.1121.300.122.000 HIGH TEACHER REMEDIAL 41,818 43,073 1.00 43,079 1.00 43,941 1.00 862 2.0 41.1100.1121.300.123.000 HIGH TEACHER ESL 93,350 96,150 2.00 96,165 2.00 93,582 2.00 (2,583) -2.7 41.1100.1121.300.200.000 HIGH TEACHER SPEC ED 796,443 829,781 17.00 777,602 16.00 784,582 16.00 6,980 0.9 41.1100.1121.300.246.000 HIGH TEACHER TITLE VIB 416,872 453,121 9.00 393,204 8.00 401,078 8.00 7,874 2.0 41.1100.1121.300.300.000 HIGH TEACHER CAREER & TEC 1,710,736 1,766,790 37.00 1,802,514 37.00 1,833,361 37.00 30,847 1.7 41.1100.1121.900.119.000 ADMIN TEACHER TITLE III 0 0 0.00 6,772 0.00 6,772 0.00 0 0.0 41.1100.1121.900.124.000 ADMIN TEACHER AFTER SCHL 263,344 349,998 0.00 349,998 0.00 155,447 0.00 (194,551) -55.6 41.1100.1121.900.201.000 ADMIN TEACHER SPEC ED SUMM 0 7,000 0.00 8,125 0.00 11,250 0.00 3,125 38.5 41.1100.1121.900.600.000 ADMIN TEACHER SUMMER PROG 43,429 72,270 0.00 41,445 0.00 0 0.00 (41,445) -100.0 41.1100.1121.900.630.000 ADMIN TEACHER REG SUM SCHL 5,800 12,000 0.00 12,000 0.00 12,000 0.00 0 0.0 41.1100.1121.900.800.000 ADMIN TEACHER NON REG DAY 420,400 476,761 10.00 482,917 10.50 492,576 10.50 9,659 2.0 41.1100.1121.900.840.000 ADMIN TEACHER INFA & TODD 0 0 0.00 25,599 0.50 26,110 0.50 511 2.0 41.1100.1121.900.845.000 ADMIN TEACHER TITL VI B,PR 43,515 44,820 1.00 44,828 1.00 45,725 1.00 897 2.0 41.1100.1121.910.800.000 PRESCHL TEACHER NON REG DAY 184,616 254,812 5.60 252,984 5.60 258,044 5.60 5,060 2.0 41.1100.1128.200.300.000 MID VOC EXT CONT CAREER & TEC 73,453 74,071 0.00 64,871 0.00 64,871 0.00 0 0.0 41.1100.1128.300.300.000 HIGH VOC EXT CONT CAREER & TEC 176,546 176,545 0.00 139,735 0.00 139,735 0.00 0 0.0 41.1100.1130.900.840.000 ADMIN OTHER PROF INFA & TODD 209,868 177,760 4.00 179,374 4.00 182,929 4.00 3,555 2.0 41.1100.1131.200.401.000 MID SCHOOL NURSE SUMMER ENRIC 560 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.1151.100.100.000 ELEM AIDES REG PROG 898,478 949,129 63.00 943,229 62.00 895,393 58.00 (47,836) -5.1 41.1100.1151.100.121.000 ELEM AIDES PALS AIDES 117,134 127,993 0.00 147,685 0.00 145,716 0.00 (1,969) -1.3 41.1100.1151.100.181.000 ELEM AIDES TITLE I, MAI 44,498 45,809 3.00 45,807 3.00 92,845 6.00 47,038 102.7 41.1100.1151.100.200.000 ELEM AIDES SPEC ED 433,942 439,676 28.00 433,981 28.00 436,951 28.00 2,970 0.7 41.1100.1151.200.100.000 MID AIDES REG PROG 57,843 59,705 4.00 61,207 4.00 62,431 4.00 1,224 2.0 41.1100.1151.200.200.000 MID AIDES SPEC ED 115,089 116,922 8.00 134,731 9.00 132,245 9.00 (2,486) -1.8 41.1100.1151.200.246.000 MID AIDES TITLE VIB 56,856 68,019 5.00 67,979 5.00 69,339 5.00 1,360 2.0 41.1100.1151.300.200.000 HIGH AIDES SPEC ED 190,853 193,549 13.00 191,390 13.00 195,218 13.00 3,828 2.0 41.1100.1151.300.246.000 HIGH AIDES TITLE VIB 76,215 86,693 6.00 70,516 5.00 71,926 5.00 1,410 2.0 41.1100.1151.900.201.000 ADMIN AIDES SPEC ED SUMM 0 10,920 0.00 10,270 0.00 10,530 0.00 260 2.5 41.1100.1151.900.800.000 ADMIN AIDES NON REG DAY 136,702 141,109 8.60 192,283 12.60 181,990 11.60 (10,293) -5.4 41.1100.1151.910.800.000 PRESCHL AIDES NON REG DAY 80,625 81,437 5.00 79,111 5.00 80,691 5.00 1,580 2.0 41.1100.1520.100.100.000 ELEM SUBST TEACHE REG PROG 219,763 255,000 0.00 250,000 0.00 250,000 0.00 0 0.0 41.1100.1520.100.181.000 ELEM SUBST TEACHE TITLE I, MAI 7,051 8,000 0.00 15,000 0.00 8,000 0.00 (7,000) -46.7 111

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPfull 2017-2018 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 41.1100.1520.100.200.000 ELEM SUBST TEACHE SPEC ED 30,659 35,000 0.00 35,000 0.00 35,000 0.00 0 0.0 41.1100.1520.100.400.000 ELEM SUBST TEACHE G&T 0 600 0.00 600 0.00 600 0.00 0 0.0 41.1100.1520.200.100.000 MID SUBST TEACHE REG PROG 119,304 125,000 0.00 130,000 0.00 130,000 0.00 0 0.0 41.1100.1520.200.200.000 MID SUBST TEACHE SPEC ED 3,712 10,000 0.00 5,000 0.00 5,000 0.00 0 0.0 41.1100.1520.200.300.000 MID SUBST TEACHE CAREER & TEC 17,342 16,000 0.00 14,500 0.00 14,500 0.00 0 0.0 41.1100.1520.200.400.000 MID SUBST TEACHE G&T 0 150 0.00 150 0.00 0 0.00 (150) -100.0 41.1100.1520.200.401.000 MID SUBST TEACHE SUMMER ENRIC 0 520 0.00 520 0.00 520 0.00 0 0.0 41.1100.1520.300.100.000 HIGH SUBST TEACHE REG PROG 91,552 150,000 0.00 120,000 0.00 120,000 0.00 0 0.0 41.1100.1520.300.200.000 HIGH SUBST TEACHE SPEC ED 24,086 21,800 0.00 21,800 0.00 21,800 0.00 0 0.0 41.1100.1520.300.300.000 HIGH SUBST TEACHE CAREER & TEC 28,586 30,000 0.00 30,000 0.00 30,000 0.00 0 0.0 41.1100.1520.300.400.000 HIGH SUBST TEACHE G&T 0 120 0.00 120 0.00 120 0.00 0 0.0 41.1100.1520.910.800.000 PRESCHL SUBST TEACHE NON REG DAY 11,508 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.1551.100.100.000 ELEM SUBST AIDES REG PROG 36,618 40,000 0.00 40,000 0.00 40,000 0.00 0 0.0 41.1100.1551.100.200.000 ELEM SUBST AIDES SPEC ED 24,616 31,800 0.00 28,800 0.00 28,800 0.00 0 0.0 41.1100.1551.200.100.000 MID SUBST AIDES REG PROG 403 600 0.00 600 0.00 600 0.00 0 0.0 41.1100.1551.200.200.000 MID SUBST AIDES SPEC ED 8,581 6,000 0.00 9,000 0.00 9,000 0.00 0 0.0 41.1100.1551.300.200.000 HIGH SUBST AIDES SPEC ED 6,083 7,400 0.00 7,400 0.00 7,400 0.00 0 0.0 41.1100.1551.910.800.000 PRESCHL SUBST AIDES NON REG DAY 1,810 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.1621.000.000.000 TEACHER SUPP 0 25,090 0.00 0 0.00 22,628 0.00 22,628 100.0 41.1100.1621.100.111.000 ELEM TEACHER SUPP RTI 39,364 45,864 0.00 47,244 0.00 47,244 0.00 0 0.0 41.1100.1621.100.400.000 ELEM TEACHER SUPP G&T 14,954 14,949 0.00 15,400 0.00 15,400 0.00 0 0.0 41.1100.1621.100.510.000 ELEM TEACHER SUPP CURRICULAR 5,408 5,200 0.00 5,783 0.00 5,783 0.00 0 0.0 41.1100.1621.200.111.000 MID TEACHER SUPP RTI 16,900 18,928 0.00 20,184 0.00 20,184 0.00 0 0.0 41.1100.1621.200.114.000 MID TEACHER SUPP ALTE EDUCA P 4,056 16,200 0.00 16,200 0.00 10,000 0.00 (6,200) -38.3 41.1100.1621.200.400.000 MID TEACHER SUPP G&T 5,436 5,436 0.00 5,600 0.00 5,600 0.00 0 0.0 41.1100.1621.200.510.000 MID TEACHER SUPP CURRICULAR 5,494 5,492 0.00 5,656 0.00 5,656 0.00 0 0.0 41.1100.1621.200.520.000 MID TEACHER SUPP ATHLETICS 0 10,736 0.00 11,060 0.00 11,060 0.00 0 0.0 41.1100.1621.300.101.000 HIGH TEACHER SUPP MUSIC 17,390 17,390 0.00 17,910 0.00 17,910 0.00 0 0.0 41.1100.1621.300.114.000 HIGH TEACHER SUPP ALTE EDUCA P 23,542 65,880 0.00 78,346 0.00 78,346 0.00 0 0.0 41.1100.1621.300.200.000 HIGH TEACHER SUPP SPEC ED 7,635 7,635 0.00 7,865 0.00 7,865 0.00 0 0.0 41.1100.1621.300.254.000 HIGH TEACHER SUPP SECTION 504 3,185 3,185 0.00 3,280 0.00 3,280 0.00 0 0.0 41.1100.1621.300.300.000 HIGH TEACHER SUPP CAREER & TEC 13,090 18,700 0.00 19,260 0.00 19,260 0.00 0 0.0 41.1100.1621.300.400.000 HIGH TEACHER SUPP G&T 6,797 6,795 0.00 7,000 0.00 7,000 0.00 0 0.0 41.1100.1621.300.510.000 HIGH TEACHER SUPP CURRICULAR 34,595 35,415 0.00 36,460 0.00 36,460 0.00 0 0.0 41.1100.1621.300.520.000 HIGH TEACHER SUPP ATHLETICS 560,404 592,285 0.00 610,125 0.00 610,125 0.00 0 0.0 41.1100.1621.300.530.000 HIGH TEACHER SUPP SATURDAY SCH 3,475 4,500 0.00 4,500 0.00 4,500 0.00 0 0.0 41.1100.1650.000.000.000 NATL BOARD C 5,000 5,000 0.00 5,000 0.00 5,000 0.00 0 0.0 41.1100.2100.000.000.000 FICA 10,692 9,537 0.00 10,383 0.00 12,114 0.00 1,731 16.7 41.1100.2100.000.110.000 FICA DIGITAL TRAN 232 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.000.200.000 FICA SPEC ED 5,800 4,000 0.00 5,800 0.00 5,800 0.00 0 0.0 41.1100.2100.000.246.000 FICA TITLE VIB 269 100 0.00 300 0.00 300 0.00 0 0.0 41.1100.2100.100.100.000 ELEM FICA REG PROG 1,046,120 1,031,970 0.00 1,038,318 0.00 1,021,789 0.00 (16,529) -1.6 41.1100.2100.100.111.000 ELEM FICA RTI 3,031 3,509 0.00 3,614 0.00 3,614 0.00 0 0.0 41.1100.2100.100.119.000 ELEM FICA TITLE III 0 911 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.100.121.000 ELEM FICA PALS AIDES 8,962 9,792 0.00 11,298 0.00 11,147 0.00 (151) -1.3 41.1100.2100.100.122.000 ELEM FICA REMEDIAL 6,416 6,677 0.00 2,804 0.00 0 0.00 (2,804) -100.0 41.1100.2100.100.123.000 ELEM FICA ESL 13,101 14,207 0.00 14,478 0.00 14,768 0.00 290 2.0 41.1100.2100.100.150.000 ELEM FICA SCIENCE 419 300 0.00 400 0.00 400 0.00 0 0.0 112

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 3 BPfull 2017-2018 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 41.1100.2100.100.181.000 ELEM FICA TITLE I, MAI 57,203 58,396 0.00 66,016 0.00 65,546 0.00 (470) -0.7 41.1100.2100.100.192.000 ELEM FICA TITLE II 0 0 0.00 7,213 0.00 3,373 0.00 (3,840) -53.2 41.1100.2100.100.200.000 ELEM FICA SPEC ED 136,007 142,494 0.00 149,523 0.00 135,393 0.00 (14,130) -9.5 41.1100.2100.100.246.000 ELEM FICA TITLE VIB 48,916 54,896 0.00 55,323 0.00 56,397 0.00 1,074 1.9 41.1100.2100.100.400.000 ELEM FICA G&T 1,203 1,190 0.00 1,224 0.00 1,224 0.00 0 0.0 41.1100.2100.100.510.000 ELEM FICA CURRICULAR 406 398 0.00 442 0.00 442 0.00 0 0.0 41.1100.2100.101.400.000 BMES FICA G&T 23 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.103.400.000 CHVL FICA G&T 124 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.104.400.000 CLYM FICA G&T 29 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.105.400.000 CRGVL FICA G&T 38 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.108.400.000 RES FICA G&T 46 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.109.400.000 SDES FICA G&T 67 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.110.400.000 STUMP FICA G&T 17 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.111.400.000 VES FICA G&T 41 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.112.400.000 WES FICA G&T 23 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.200.100.000 MID FICA REG PROG 492,009 500,924 0.00 503,966 0.00 500,494 0.00 (3,472) -0.7 41.1100.2100.200.101.000 MID FICA MUSIC 34 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.200.103.000 MID FICA CHORUS 27 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.200.111.000 MID FICA RTI 1,264 1,448 0.00 1,544 0.00 1,544 0.00 0 0.0 41.1100.2100.200.114.000 MID FICA ALTE EDUCA P 280 1,239 0.00 1,239 0.00 765 0.00 (474) -38.3 41.1100.2100.200.122.000 MID FICA REMEDIAL 3,828 3,990 0.00 3,992 0.00 4,071 0.00 79 2.0 41.1100.2100.200.123.000 MID FICA ESL 7,272 7,632 0.00 7,632 0.00 7,784 0.00 152 2.0 41.1100.2100.200.200.000 MID FICA SPEC ED 39,037 40,874 0.00 44,201 0.00 48,108 0.00 3,907 8.8 41.1100.2100.200.246.000 MID FICA TITLE VIB 25,308 30,146 0.00 30,366 0.00 30,599 0.00 233 0.8 41.1100.2100.200.300.000 MID FICA CAREER & TEC 60,294 63,780 0.00 62,514 0.00 62,839 0.00 325 0.5 41.1100.2100.200.400.000 MID FICA G&T 433 427 0.00 439 0.00 428 0.00 (11) -2.5 41.1100.2100.200.401.000 MID FICA SUMMER ENRIC 1,474 1,570 0.00 1,570 0.00 1,570 0.00 0 0.0 41.1100.2100.200.510.000 MID FICA CURRICULAR 400 420 0.00 433 0.00 433 0.00 0 0.0 41.1100.2100.200.520.000 MID FICA ATHLETICS 0 821 0.00 846 0.00 846 0.00 0 0.0 41.1100.2100.202.400.000 SMS FICA G&T 38 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.203.400.000 SDMS FICA G&T 53 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.300.100.000 HIGH FICA REG PROG 644,136 619,782 0.00 635,571 0.00 638,469 0.00 2,898 0.5 41.1100.2100.300.101.000 HIGH FICA MUSIC 1,371 1,330 0.00 1,370 0.00 1,370 0.00 0 0.0 41.1100.2100.300.103.000 HIGH FICA CHORUS 38 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.300.114.000 HIGH FICA ALTE EDUCA P 2,165 5,040 0.00 5,994 0.00 5,994 0.00 0 0.0 41.1100.2100.300.115.000 HIGH FICA PROJ GRAD 1,297 1,929 0.00 1,708 0.00 764 0.00 (944) -55.3 41.1100.2100.300.118.000 HIGH FICA PROJ GRAD SU 789 1,150 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.300.122.000 HIGH FICA REMEDIAL 3,127 3,296 0.00 3,296 0.00 3,361 0.00 65 2.0 41.1100.2100.300.123.000 HIGH FICA ESL 6,272 7,356 0.00 7,356 0.00 7,159 0.00 (197) -2.7 41.1100.2100.300.200.000 HIGH FICA SPEC ED 74,307 81,103 0.00 76,964 0.00 77,792 0.00 828 1.1 41.1100.2100.300.246.000 HIGH FICA TITLE VIB 36,350 41,297 0.00 35,473 0.00 36,185 0.00 712 2.0 41.1100.2100.300.254.000 HIGH FICA SECTION 504 241 244 0.00 251 0.00 251 0.00 0 0.0 41.1100.2100.300.300.000 HIGH FICA CAREER & TEC 141,686 152,392 0.00 152,348 0.00 154,708 0.00 2,360 1.5 41.1100.2100.300.400.000 HIGH FICA G&T 504 529 0.00 545 0.00 545 0.00 0 0.0 41.1100.2100.300.510.000 HIGH FICA CURRICULAR 2,524 2,709 0.00 2,789 0.00 2,789 0.00 0 0.0 41.1100.2100.300.520.000 HIGH FICA ATHLETICS 42,353 45,310 0.00 46,675 0.00 46,675 0.00 0 0.0 41.1100.2100.300.530.000 HIGH FICA SATURDAY SCH 252 344 0.00 344 0.00 344 0.00 0 0.0 41.1100.2100.301.101.000 BGHS FICA MUSIC 69 0 0.00 0 0.00 0 0.00 0 0.0 113

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 4 BPfull 2017-2018 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 41.1100.2100.302.103.000 FDHS FICA CHORUS 27 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.303.101.000 RHS FICA MUSIC 31 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.303.103.000 RHS FICA CHORUS 34 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.304.103.000 SDHS FICA CHORUS 19 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.305.103.000 WMHS FICA CHORUS 15 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.305.400.000 WMHS FICA G&T 8 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.2100.900.119.000 ADMIN FICA TITLE III 0 0 0.00 300 0.00 300 0.00 0 0.0 41.1100.2100.900.124.000 ADMIN FICA AFTER SCHL 19,816 26,775 0.00 26,775 0.00 11,892 0.00 (14,883) -55.6 41.1100.2100.900.201.000 ADMIN FICA SPEC ED SUMM 0 1,371 0.00 1,402 0.00 1,666 0.00 264 18.8 41.1100.2100.900.260.000 ADMIN FICA MEDICAID 1 100 0.00 100 0.00 0 0.00 (100) -100.0 41.1100.2100.900.600.000 ADMIN FICA SUMMER PROG 3,319 5,229 0.00 3,174 0.00 0 0.00 (3,174) -100.0 41.1100.2100.900.601.000 ADMIN FICA 9TH GRADE TR 0 0 0.00 50 0.00 0 0.00 (50) -100.0 41.1100.2100.900.630.000 ADMIN FICA REG SUM SCHL 444 918 0.00 918 0.00 918 0.00 0 0.0 41.1100.2100.900.800.000 ADMIN FICA NON REG DAY 41,127 47,266 0.00 51,652 0.00 51,605 0.00 (47) -0.1 41.1100.2100.900.840.000 ADMIN FICA INFA & TODD 16,061 13,600 0.00 15,681 0.00 15,993 0.00 312 2.0 41.1100.2100.900.845.000 ADMIN FICA TITL VI B,PR 3,010 3,429 0.00 3,429 0.00 3,498 0.00 69 2.0 41.1100.2100.910.800.000 PRESCHL FICA NON REG DAY 21,353 25,724 0.00 25,405 0.00 25,913 0.00 508 2.0 41.1100.2210.100.100.000 ELEM VRS REG PROG 1,766,227 1,893,274 0.00 1,778,411 0.00 1,941,275 0.00 162,864 9.2 41.1100.2210.100.122.000 ELEM VRS REMEDIAL 11,915 12,796 0.00 5,375 0.00 0 0.00 (5,375) -100.0 41.1100.2210.100.123.000 ELEM VRS ESL 26,155 27,226 0.00 20,977 0.00 23,818 0.00 2,841 13.5 41.1100.2210.100.181.000 ELEM VRS TITLE I, MAI 95,704 99,281 0.00 97,375 0.00 102,585 0.00 5,210 5.4 41.1100.2210.100.192.000 ELEM VRS TITLE II 0 0 0.00 7,483 0.00 0 0.00 (7,483) -100.0 41.1100.2210.100.200.000 ELEM VRS SPEC ED 218,429 235,437 0.00 242,234 0.00 245,948 0.00 3,714 1.5 41.1100.2210.100.246.000 ELEM VRS TITLE VIB 92,363 92,910 0.00 93,549 0.00 106,152 0.00 12,603 13.5 41.1100.2210.200.100.000 MID VRS REG PROG 850,627 928,155 0.00 842,903 0.00 927,164 0.00 84,261 10.0 41.1100.2210.200.122.000 MID VRS REMEDIAL 7,121 7,648 0.00 7,649 0.00 8,685 0.00 1,036 13.5 41.1100.2210.200.123.000 MID VRS ESL 13,617 14,624 0.00 14,626 0.00 16,607 0.00 1,981 13.5 41.1100.2210.200.200.000 MID VRS SPEC ED 57,044 61,261 0.00 58,892 0.00 73,371 0.00 14,479 24.6 41.1100.2210.200.246.000 MID VRS TITLE VIB 39,147 42,511 0.00 47,541 0.00 53,182 0.00 5,641 11.9 41.1100.2210.200.300.000 MID VRS CAREER & TEC 113,127 119,876 0.00 102,669 0.00 114,660 0.00 11,991 11.7 41.1100.2210.300.100.000 HIGH VRS REG PROG 1,064,234 1,102,514 0.00 1,076,658 0.00 1,200,734 0.00 124,076 11.5 41.1100.2210.300.122.000 HIGH VRS REMEDIAL 5,880 6,315 0.00 6,315 0.00 7,171 0.00 856 13.6 41.1100.2210.300.123.000 HIGH VRS ESL 13,125 14,095 0.00 14,098 0.00 15,273 0.00 1,175 8.3 41.1100.2210.300.200.000 HIGH VRS SPEC ED 102,622 112,735 0.00 105,430 0.00 118,318 0.00 12,888 12.2 41.1100.2210.300.246.000 HIGH VRS TITLE VIB 67,992 72,140 0.00 54,081 0.00 61,409 0.00 7,328 13.6 41.1100.2210.300.300.000 HIGH VRS CAREER & TEC 240,643 253,884 0.00 247,830 0.00 280,104 0.00 32,274 13.0 41.1100.2210.900.800.000 ADMIN VRS NON REG DAY 76,812 88,921 0.00 63,957 0.00 72,622 0.00 8,665 13.5 41.1100.2210.900.840.000 ADMIN VRS INFA & TODD 18,308 19,663 0.00 19,663 0.00 22,326 0.00 2,663 13.5 41.1100.2210.900.845.000 ADMIN VRS TITL VI B,PR 6,118 6,571 0.00 6,572 0.00 7,462 0.00 890 13.5 41.1100.2210.910.800.000 PRESCHL VRS NON REG DAY 27,152 38,702 0.00 29,728 0.00 33,754 0.00 4,026 13.5 41.1100.2220.100.100.000 ELEM VRS HYBRID REG PROG 188,914 195,402 0.00 295,576 0.00 332,330 0.00 36,754 12.4 41.1100.2220.100.123.000 ELEM VRS HYBRID ESL 0 0 0.00 6,768 0.00 7,685 0.00 917 13.5 41.1100.2220.100.181.000 ELEM VRS HYBRID TITLE I, MAI 10,668 11,457 0.00 26,934 0.00 35,944 0.00 9,010 33.5 41.1100.2220.100.192.000 ELEM VRS HYBRID TITLE II 0 0 0.00 6,339 0.00 7,198 0.00 859 13.6 41.1100.2220.100.200.000 ELEM VRS HYBRID SPEC ED 26,590 27,834 0.00 29,877 0.00 26,716 0.00 (3,161) -10.6 41.1100.2220.100.246.000 ELEM VRS HYBRID TITLE VIB 8,420 12,288 0.00 12,468 0.00 14,158 0.00 1,690 13.6 41.1100.2220.200.100.000 MID VRS HYBRID REG PROG 72,369 77,720 0.00 157,809 0.00 179,405 0.00 21,596 13.7 41.1100.2220.200.200.000 MID VRS HYBRID SPEC ED 13,811 14,716 0.00 23,759 0.00 26,973 0.00 3,214 13.5 114

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 5 BPfull 2017-2018 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 41.1100.2220.200.246.000 MID VRS HYBRID TITLE VIB 13,609 15,255 0.00 10,651 0.00 12,093 0.00 1,442 13.5 41.1100.2220.200.300.000 MID VRS HYBRID CAREER & TEC 0 0 0.00 15,004 0.00 17,037 0.00 2,033 13.5 41.1100.2220.300.100.000 HIGH VRS HYBRID REG PROG 135,985 148,517 0.00 197,931 0.00 223,793 0.00 25,862 13.1 41.1100.2220.300.200.000 HIGH VRS HYBRID SPEC ED 30,895 37,286 0.00 35,055 0.00 39,260 0.00 4,205 12.0 41.1100.2220.300.246.000 HIGH VRS HYBRID TITLE VIB 6,520 6,996 0.00 13,900 0.00 15,784 0.00 1,884 13.6 41.1100.2220.300.300.000 HIGH VRS HYBRID CAREER & TEC 25,852 31,008 0.00 36,902 0.00 41,904 0.00 5,002 13.6 41.1100.2220.900.800.000 ADMIN VRS HYBRID NON REG DAY 1,529 1,657 0.00 35,028 0.00 37,467 0.00 2,439 7.0 41.1100.2220.900.840.000 ADMIN VRS HYBRID INFA & TODD 5,957 6,397 0.00 10,387 0.00 11,788 0.00 1,401 13.5 41.1100.2220.910.800.000 PRESCHL VRS HYBRID NON REG DAY 9,863 10,593 0.00 18,958 0.00 21,527 0.00 2,569 13.6 41.1100.2300.100.100.000 ELEM HEALTH INSUR REG PROG 2,106,593 2,246,850 0.00 2,316,857 0.00 2,651,424 0.00 334,567 14.4 41.1100.2300.100.119.000 ELEM HEALTH INSUR TITLE III 0 0 0.00 2,464 0.00 3,846 0.00 1,382 56.1 41.1100.2300.100.122.000 ELEM HEALTH INSUR REMEDIAL 6,663 13,209 0.00 3,622 0.00 (3,890) 0.00 (7,512) -207.4 41.1100.2300.100.123.000 ELEM HEALTH INSUR ESL 26,427 30,192 0.00 31,030 0.00 36,933 0.00 5,903 19.0 41.1100.2300.100.181.000 ELEM HEALTH INSUR TITLE I, MAI 99,906 122,655 0.00 114,682 0.00 152,606 0.00 37,924 33.1 41.1100.2300.100.192.000 ELEM HEALTH INSUR TITLE II 0 0 0.00 14,488 0.00 7,780 0.00 (6,708) -46.3 41.1100.2300.100.200.000 ELEM HEALTH INSUR SPEC ED 313,669 400,044 0.00 351,143 0.00 390,618 0.00 39,475 11.2 41.1100.2300.100.246.000 ELEM HEALTH INSUR TITLE VIB 99,639 113,220 0.00 104,722 0.00 130,681 0.00 25,959 24.8 41.1100.2300.200.100.000 MID HEALTH INSUR REG PROG 884,732 936,313 0.00 1,003,730 0.00 1,161,122 0.00 157,392 15.7 41.1100.2300.200.122.000 MID HEALTH INSUR REMEDIAL 6,663 7,548 0.00 6,679 0.00 7,780 0.00 1,101 16.5 41.1100.2300.200.123.000 MID HEALTH INSUR ESL 13,326 15,096 0.00 13,358 0.00 15,560 0.00 2,202 16.5 41.1100.2300.200.200.000 MID HEALTH INSUR SPEC ED 96,932 120,768 0.00 131,991 0.00 161,782 0.00 29,791 22.6 41.1100.2300.200.246.000 MID HEALTH INSUR TITLE VIB 64,447 90,576 0.00 80,092 0.00 93,272 0.00 13,180 16.5 41.1100.2300.200.300.000 MID HEALTH INSUR CAREER & TEC 103,210 120,384 0.00 112,908 0.00 130,597 0.00 17,689 15.7 41.1100.2300.300.100.000 HIGH HEALTH INSUR REG PROG 1,128,427 1,117,290 0.00 1,253,728 0.00 1,487,499 0.00 233,771 18.6 41.1100.2300.300.122.000 HIGH HEALTH INSUR REMEDIAL 6,663 7,548 0.00 6,679 0.00 7,780 0.00 1,101 16.5 41.1100.2300.300.123.000 HIGH HEALTH INSUR ESL 13,326 15,096 0.00 13,358 0.00 15,560 0.00 2,202 16.5 41.1100.2300.300.200.000 HIGH HEALTH INSUR SPEC ED 166,729 226,440 0.00 200,729 0.00 236,529 0.00 35,800 17.8 41.1100.2300.300.246.000 HIGH HEALTH INSUR TITLE VIB 86,017 113,220 0.00 83,252 0.00 97,206 0.00 13,954 16.8 41.1100.2300.300.300.000 HIGH HEALTH INSUR CAREER & TEC 223,941 278,508 0.00 265,040 0.00 309,444 0.00 44,404 16.8 41.1100.2300.900.800.000 ADMIN HEALTH INSUR NON REG DAY 97,338 140,395 0.00 146,472 0.00 159,880 0.00 13,408 9.2 41.1100.2300.900.840.000 ADMIN HEALTH INSUR INFA & TODD 19,711 30,192 0.00 29,289 0.00 34,255 0.00 4,966 17.0 41.1100.2300.900.845.000 ADMIN HEALTH INSUR TITL VI B,PR 6,663 7,548 0.00 6,679 0.00 7,780 0.00 1,101 16.5 41.1100.2300.910.800.000 PRESCHL HEALTH INSUR NON REG DAY 59,932 80,009 0.00 60,524 0.00 70,754 0.00 10,230 16.9 41.1100.2400.100.100.000 ELEM GROUP LIFE REG PROG 165,475 175,239 0.00 185,318 0.00 182,493 0.00 (2,825) -1.5 41.1100.2400.100.122.000 ELEM GROUP LIFE REMEDIAL 1,008 1,074 0.00 480 0.00 0 0.00 (480) -100.0 41.1100.2400.100.123.000 ELEM GROUP LIFE ESL 2,214 2,285 0.00 2,480 0.00 2,529 0.00 49 2.0 41.1100.2400.100.181.000 ELEM GROUP LIFE TITLE I, MAI 9,003 9,290 0.00 11,108 0.00 11,120 0.00 12 0.1 41.1100.2400.100.192.000 ELEM GROUP LIFE TITLE II 0 0 0.00 1,235 0.00 578 0.00 (657) -53.2 41.1100.2400.100.200.000 ELEM GROUP LIFE SPEC ED 20,738 22,092 0.00 24,312 0.00 21,883 0.00 (2,429) -10.0 41.1100.2400.100.246.000 ELEM GROUP LIFE TITLE VIB 8,530 8,825 0.00 9,475 0.00 9,656 0.00 181 1.9 41.1100.2400.200.100.000 MID GROUP LIFE REG PROG 78,060 84,398 0.00 89,421 0.00 88,827 0.00 (594) -0.7 41.1100.2400.200.122.000 MID GROUP LIFE REMEDIAL 603 642 0.00 683 0.00 697 0.00 14 2.0 41.1100.2400.200.123.000 MID GROUP LIFE ESL 1,153 1,227 0.00 1,307 0.00 1,333 0.00 26 2.0 41.1100.2400.200.200.000 MID GROUP LIFE SPEC ED 5,997 6,375 0.00 7,387 0.00 8,054 0.00 667 9.0 41.1100.2400.200.246.000 MID GROUP LIFE TITLE VIB 4,465 4,848 0.00 5,197 0.00 5,240 0.00 43 0.8 41.1100.2400.200.300.000 MID GROUP LIFE CAREER & TEC 9,575 10,056 0.00 10,513 0.00 10,571 0.00 58 0.6 41.1100.2400.300.100.000 HIGH GROUP LIFE REG PROG 101,583 104,961 0.00 114,041 0.00 114,529 0.00 488 0.4 41.1100.2400.300.122.000 HIGH GROUP LIFE REMEDIAL 498 530 0.00 564 0.00 576 0.00 12 2.1 115

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 6 BPfull 2017-2018 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 41.1100.2400.300.123.000 HIGH GROUP LIFE ESL 1,111 1,183 0.00 1,260 0.00 1,226 0.00 (34) -2.7 41.1100.2400.300.200.000 HIGH GROUP LIFE SPEC ED 11,300 12,587 0.00 12,691 0.00 12,837 0.00 146 1.2 41.1100.2400.300.246.000 HIGH GROUP LIFE TITLE VIB 6,307 6,640 0.00 6,074 0.00 6,196 0.00 122 2.0 41.1100.2400.300.300.000 HIGH GROUP LIFE CAREER & TEC 22,556 23,901 0.00 25,445 0.00 25,848 0.00 403 1.6 41.1100.2400.900.800.000 ADMIN GROUP LIFE NON REG DAY 6,631 7,600 0.00 8,844 0.00 8,833 0.00 (11) -0.1 41.1100.2400.900.840.000 ADMIN GROUP LIFE INFA & TODD 2,054 2,187 0.00 2,685 0.00 2,738 0.00 53 2.0 41.1100.2400.900.845.000 ADMIN GROUP LIFE TITL VI B,PR 518 551 0.00 587 0.00 599 0.00 12 2.0 41.1100.2400.910.800.000 PRESCHL GROUP LIFE NON REG DAY 3,133 4,136 0.00 4,350 0.00 4,435 0.00 85 2.0 41.1100.2510.100.100.000 ELEM VRS LTDH REG PROG 3,897 4,131 0.00 6,253 0.00 6,312 0.00 59 0.9 41.1100.2510.100.123.000 ELEM VRS LTDH ESL 0 0 0.00 143 0.00 146 0.00 3 2.1 41.1100.2510.100.181.000 ELEM VRS LTDH TITLE I, MAI 220 243 0.00 571 0.00 683 0.00 112 19.6 41.1100.2510.100.192.000 ELEM VRS LTDH TITLE II 0 0 0.00 134 0.00 137 0.00 3 2.2 41.1100.2510.100.200.000 ELEM VRS LTDH SPEC ED 549 589 0.00 632 0.00 509 0.00 (123) -19.5 41.1100.2510.100.246.000 ELEM VRS LTDH TITLE VIB 174 260 0.00 264 0.00 269 0.00 5 1.9 41.1100.2510.200.100.000 MID VRS LTDH REG PROG 1,493 1,644 0.00 3,341 0.00 3,406 0.00 65 1.9 41.1100.2510.200.200.000 MID VRS LTDH SPEC ED 285 312 0.00 503 0.00 512 0.00 9 1.8 41.1100.2510.200.246.000 MID VRS LTDH TITLE VIB 281 323 0.00 226 0.00 230 0.00 4 1.8 41.1100.2510.200.300.000 MID VRS LTDH CAREER & TEC 0 0 0.00 317 0.00 323 0.00 6 1.9 41.1100.2510.300.100.000 HIGH VRS LTDH REG PROG 2,805 3,140 0.00 4,185 0.00 4,250 0.00 65 1.6 41.1100.2510.300.200.000 HIGH VRS LTDH SPEC ED 637 789 0.00 775 0.00 791 0.00 16 2.1 41.1100.2510.300.246.000 HIGH VRS LTDH TITLE VIB 135 148 0.00 294 0.00 300 0.00 6 2.0 41.1100.2510.300.300.000 HIGH VRS LTDH CAREER & TEC 533 655 0.00 780 0.00 796 0.00 16 2.1 41.1100.2510.900.800.000 ADMIN VRS LTDH NON REG DAY 32 35 0.00 741 0.00 710 0.00 (31) -4.2 41.1100.2510.900.840.000 ADMIN VRS LTDH INFA & TODD 123 135 0.00 219 0.00 224 0.00 5 2.3 41.1100.2510.910.800.000 PRESCHL VRS LTDH NON REG DAY 203 224 0.00 401 0.00 408 0.00 7 1.7 41.1100.2600.000.000.000 UNEMPL INSUR 1,466 5,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.2700.000.000.000 WORKER COMP 180,287 189,302 0.00 94,735 0.00 97,103 0.00 2,368 2.5 41.1100.2750.100.100.000 ELEM RHCC REG PROG 147,402 158,154 0.00 157,040 0.00 171,333 0.00 14,293 9.1 41.1100.2750.100.122.000 ELEM RHCC REMEDIAL 898 969 0.00 407 0.00 0 0.00 (407) -100.0 41.1100.2750.100.123.000 ELEM RHCC ESL 1,972 2,061 0.00 2,100 0.00 2,374 0.00 274 13.0 41.1100.2750.100.181.000 ELEM RHCC TITLE I, MAI 8,020 8,386 0.00 9,413 0.00 10,439 0.00 1,026 10.9 41.1100.2750.100.192.000 ELEM RHCC TITLE II 0 0 0.00 1,047 0.00 542 0.00 (505) -48.2 41.1100.2750.100.200.000 ELEM RHCC SPEC ED 18,473 19,936 0.00 20,605 0.00 20,547 0.00 (58) -0.3 41.1100.2750.100.246.000 ELEM RHCC TITLE VIB 7,598 7,967 0.00 8,029 0.00 9,066 0.00 1,037 12.9 41.1100.2750.200.100.000 MID RHCC REG PROG 69,533 76,157 0.00 75,768 0.00 83,397 0.00 7,629 10.1 41.1100.2750.200.122.000 MID RHCC REMEDIAL 537 579 0.00 579 0.00 655 0.00 76 13.1 41.1100.2750.200.123.000 MID RHCC ESL 1,027 1,107 0.00 1,107 0.00 1,252 0.00 145 13.1 41.1100.2750.200.200.000 MID RHCC SPEC ED 5,342 5,752 0.00 6,255 0.00 7,561 0.00 1,306 20.9 41.1100.2750.200.246.000 MID RHCC TITLE VIB 3,977 4,375 0.00 4,408 0.00 4,919 0.00 511 11.6 41.1100.2750.200.300.000 MID RHCC CAREER & TEC 8,529 9,077 0.00 8,909 0.00 9,925 0.00 1,016 11.4 41.1100.2750.300.100.000 HIGH RHCC REG PROG 90,487 94,725 0.00 96,620 0.00 107,529 0.00 10,909 11.3 41.1100.2750.300.122.000 HIGH RHCC REMEDIAL 443 478 0.00 478 0.00 540 0.00 62 13.0 41.1100.2750.300.123.000 HIGH RHCC ESL 990 1,068 0.00 1,068 0.00 1,151 0.00 83 7.8 41.1100.2750.300.200.000 HIGH RHCC SPEC ED 10,066 11,357 0.00 10,756 0.00 12,048 0.00 1,292 12.0 41.1100.2750.300.246.000 HIGH RHCC TITLE VIB 5,618 5,994 0.00 5,147 0.00 5,816 0.00 669 13.0 41.1100.2750.300.300.000 HIGH RHCC CAREER & TEC 20,092 21,569 0.00 21,559 0.00 24,268 0.00 2,709 12.6 41.1100.2750.900.800.000 ADMIN RHCC NON REG DAY 5,906 6,858 0.00 7,492 0.00 8,296 0.00 804 10.7 41.1100.2750.900.840.000 ADMIN RHCC INFA & TODD 1,829 1,973 0.00 2,275 0.00 2,571 0.00 296 13.0 116

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 7 BPfull 2017-2018 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 41.1100.2750.900.845.000 ADMIN RHCC TITL VI B,PR 461 498 0.00 498 0.00 562 0.00 64 12.9 41.1100.2750.910.800.000 PRESCHL RHCC NON REG DAY 2,791 3,730 0.00 3,684 0.00 4,167 0.00 483 13.1 41.1100.2800.000.000.000 OTHER BENEFI 117,917 95,000 0.00 262,580 0.00 95,000 0.00 (167,580) -63.8 41.1100.2800.000.120.000 OTHER BENEFI TUITION ASSI 35,272 60,000 0.00 60,000 0.00 60,000 0.00 0 0.0 41.1100.2800.100.181.000 ELEM OTHER BENEFI TITLE I, MAI 5,000 0 0.00 22,000 0.00 0 0.00 (22,000) -100.0 41.1100.2800.300.520.000 HIGH OTHER BENEFI ATHLETICS 0 300 0.00 300 0.00 300 0.00 0 0.0 41.1100.3100.000.000.000 PROF SERV. 108 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.000.100.000 PROF SERV. REG PROG 0 2,000 0.00 13,175 0.00 4,000 0.00 (9,175) -69.6 41.1100.3100.000.110.000 PROF SERV. DIGITAL TRAN 13,031 20,000 0.00 15,000 0.00 20,000 0.00 5,000 33.3 41.1100.3100.000.111.000 PROF SERV. RTI 21,000 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.000.200.000 PROF SERV. SPEC ED 110,146 82,000 0.00 80,000 0.00 76,000 0.00 (4,000) -5.0 41.1100.3100.000.246.000 PROF SERV. TITLE VIB 3,678 54,157 0.00 75,119 0.00 75,119 0.00 0 0.0 41.1100.3100.000.400.000 PROF SERV. G&T 0 5,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.100.100.000 ELEM PROF SERV. REG PROG 6,283 4,595 0.00 3,250 0.00 4,595 0.00 1,345 41.4 41.1100.3100.100.101.000 ELEM PROF SERV. MUSIC 180 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.100.103.000 ELEM PROF SERV. CHORUS 0 300 0.00 300 0.00 300 0.00 0 0.0 41.1100.3100.100.123.000 ELEM PROF SERV. ESL 2,090 500 0.00 4,000 0.00 4,000 0.00 0 0.0 41.1100.3100.100.150.000 ELEM PROF SERV. SCIENCE 5,480 4,500 0.00 4,500 0.00 4,500 0.00 0 0.0 41.1100.3100.100.181.000 ELEM PROF SERV. TITLE I, MAI 1,025 8,000 0.00 8,000 0.00 8,000 0.00 0 0.0 41.1100.3100.100.192.000 ELEM PROF SERV. TITLE II 0 0 0.00 4,300 0.00 4,300 0.00 0 0.0 41.1100.3100.100.400.000 ELEM PROF SERV. G&T 1,175 0 0.00 4,425 0.00 3,000 0.00 (1,425) -32.2 41.1100.3100.100.401.000 ELEM PROF SERV. SUMMER ENRIC 250 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.101.103.000 BMES PROF SERV. CHORUS 0 90 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.101.400.000 BMES PROF SERV. G&T 600 550 0.00 550 0.00 0 0.00 (550) -100.0 41.1100.3100.102.103.000 CASL PROF SERV. CHORUS 0 90 0.00 100 0.00 100 0.00 0 0.0 41.1100.3100.102.400.000 CASL PROF SERV. G&T 0 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.103.103.000 CHVL PROF SERV. CHORUS 100 90 0.00 110 0.00 100 0.00 (10) -9.1 41.1100.3100.103.400.000 CHVL PROF SERV. G&T 1,050 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.104.103.000 CLYM PROF SERV. CHORUS 0 90 0.00 100 0.00 100 0.00 0 0.0 41.1100.3100.104.400.000 CLYM PROF SERV. G&T 535 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.105.103.000 CRGVL PROF SERV. CHORUS 90 90 0.00 100 0.00 100 0.00 0 0.0 41.1100.3100.105.400.000 CRGVL PROF SERV. G&T 500 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.107.103.000 NRES PROF SERV. CHORUS 0 90 0.00 100 0.00 100 0.00 0 0.0 41.1100.3100.107.400.000 NRES PROF SERV. G&T 0 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.108.103.000 RES PROF SERV. CHORUS 0 90 0.00 0 0.00 100 0.00 100 100.0 41.1100.3100.108.400.000 RES PROF SERV. G&T 610 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.109.103.000 SDES PROF SERV. CHORUS 0 90 0.00 100 0.00 100 0.00 0 0.0 41.1100.3100.109.400.000 SDES PROF SERV. G&T 1,040 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.110.103.000 STUMP PROF SERV. CHORUS 0 90 0.00 0 0.00 100 0.00 100 100.0 41.1100.3100.110.400.000 STUMP PROF SERV. G&T 220 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.111.103.000 VES PROF SERV. CHORUS 0 90 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.111.400.000 VES PROF SERV. G&T 540 550 0.00 550 0.00 0 0.00 (550) -100.0 41.1100.3100.112.103.000 WES PROF SERV. CHORUS 0 90 0.00 0 0.00 100 0.00 100 100.0 41.1100.3100.112.400.000 WES PROF SERV. G&T 380 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.3100.200.100.000 MID PROF SERV. REG PROG 2,250 10,330 0.00 14,500 0.00 14,330 0.00 (170) -1.2 41.1100.3100.200.101.000 MID PROF SERV. MUSIC 450 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.3100.200.103.000 MID PROF SERV. CHORUS 500 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.3100.200.115.000 MID PROF SERV. PROJ GRAD 515 0 0.00 0 0.00 0 0.00 0 0.0 117

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 8 BPfull 2017-2018 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 41.1100.3100.200.116.000 MID PROF SERV. TESTING 4,076 1,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.200.119.000 MID PROF SERV. TITLE III 0 0 0.00 200 0.00 200 0.00 0 0.0 41.1100.3100.200.123.000 MID PROF SERV. ESL 200 1,000 0.00 500 0.00 500 0.00 0 0.0 41.1100.3100.200.147.000 MID PROF SERV. VASAP 0 1,000 0.00 1,000 0.00 500 0.00 (500) -50.0 41.1100.3100.200.150.000 MID PROF SERV. SCIENCE 0 3,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.3100.200.400.000 MID PROF SERV. G&T 530 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.3100.200.401.000 MID PROF SERV. SUMMER ENRIC 325 20,000 0.00 20,000 0.00 20,000 0.00 0 0.0 41.1100.3100.201.103.000 BMMS PROF SERV. CHORUS 200 225 0.00 225 0.00 225 0.00 0 0.0 41.1100.3100.201.400.000 BMMS PROF SERV. G&T 75 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.202.103.000 SMS PROF SERV. CHORUS 0 225 0.00 0 0.00 225 0.00 225 100.0 41.1100.3100.202.400.000 SMS PROF SERV. G&T 500 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.203.103.000 SDMS PROF SERV. CHORUS 320 225 0.00 0 0.00 225 0.00 225 100.0 41.1100.3100.203.400.000 SDMS PROF SERV. G&T 900 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.204.103.000 WMS PROF SERV. CHORUS 420 225 0.00 225 0.00 225 0.00 0 0.0 41.1100.3100.300.100.000 HIGH PROF SERV. REG PROG 1,999 4,400 0.00 5,800 0.00 4,900 0.00 (900) -15.5 41.1100.3100.300.101.000 HIGH PROF SERV. MUSIC 650 1,100 0.00 500 0.00 500 0.00 0 0.0 41.1100.3100.300.103.000 HIGH PROF SERV. CHORUS 620 750 0.00 750 0.00 750 0.00 0 0.0 41.1100.3100.300.112.000 HIGH PROF SERV. ISAEP 1,754 5,000 0.00 5,000 0.00 2,500 0.00 (2,500) -50.0 41.1100.3100.300.115.000 HIGH PROF SERV. PROJ GRAD 17,226 25,219 0.00 22,322 0.00 9,988 0.00 (12,334) -55.3 41.1100.3100.300.116.000 HIGH PROF SERV. TESTING 1,818 3,500 0.00 9,100 0.00 9,100 0.00 0 0.0 41.1100.3100.300.118.000 HIGH PROF SERV. PROJ GRAD SU 10,276 15,025 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.300.123.000 HIGH PROF SERV. ESL 80 3,500 0.00 500 0.00 500 0.00 0 0.0 41.1100.3100.300.147.000 HIGH PROF SERV. VASAP 1,200 4,000 0.00 4,000 0.00 2,000 0.00 (2,000) -50.0 41.1100.3100.300.150.000 HIGH PROF SERV. SCIENCE 0 3,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.300.192.000 HIGH PROF SERV. TITLE II 0 0 0.00 500 0.00 500 0.00 0 0.0 41.1100.3100.300.200.000 HIGH PROF SERV. SPEC ED 538 34,000 0.00 34,000 0.00 36,000 0.00 2,000 5.9 41.1100.3100.300.300.000 HIGH PROF SERV. CAREER & TEC 60,000 60,000 0.00 63,500 0.00 63,500 0.00 0 0.0 41.1100.3100.300.395.000 HIGH PROF SERV. PERKINS 12,500 12,500 0.00 14,500 0.00 14,500 0.00 0 0.0 41.1100.3100.300.400.000 HIGH PROF SERV. G&T 250 1,000 0.00 1,250 0.00 1,000 0.00 (250) -20.0 41.1100.3100.300.401.000 HIGH PROF SERV. SUMMER ENRIC 250 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.300.520.000 HIGH PROF SERV. ATHLETICS 175 700 0.00 700 0.00 700 0.00 0 0.0 41.1100.3100.301.101.000 BGHS PROF SERV. MUSIC 900 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.301.103.000 BGHS PROF SERV. CHORUS 720 1,170 0.00 1,170 0.00 1,170 0.00 0 0.0 41.1100.3100.302.103.000 FDHS PROF SERV. CHORUS 570 1,170 0.00 1,170 0.00 1,170 0.00 0 0.0 41.1100.3100.303.101.000 RHS PROF SERV. MUSIC 1,398 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.303.103.000 RHS PROF SERV. CHORUS 750 1,170 0.00 1,170 0.00 1,170 0.00 0 0.0 41.1100.3100.304.103.000 SDHS PROF SERV. CHORUS 750 1,170 0.00 1,170 0.00 1,170 0.00 0 0.0 41.1100.3100.305.103.000 WMHS PROF SERV. CHORUS 850 1,170 0.00 705 0.00 1,170 0.00 465 66.0 41.1100.3100.305.400.000 WMHS PROF SERV. G&T 150 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.900.260.000 ADMIN PROF SERV. MEDICAID 16 5,500 0.00 0 0.00 0 0.00 0 0.0 41.1100.3100.900.600.000 ADMIN PROF SERV. SUMMER PROG 599 0 0.00 2,000 0.00 0 0.00 (2,000) -100.0 41.1100.3100.900.601.000 ADMIN PROF SERV. 9TH GRADE TR 0 0 0.00 675 0.00 0 0.00 (675) -100.0 41.1100.3100.900.800.000 ADMIN PROF SERV. NON REG DAY 0 0 0.00 4,000 0.00 0 0.00 (4,000) -100.0 41.1100.3100.900.840.000 ADMIN PROF SERV. INFA & TODD 12,463 54,500 0.00 54,500 0.00 54,500 0.00 0 0.0 41.1100.3100.910.800.000 PRESCHL PROF SERV. NON REG DAY 7,798 3,800 0.00 5,100 0.00 5,100 0.00 0 0.0 41.1100.3200.000.200.000 TEMPORARY HE SPEC ED 54,159 85,000 0.00 85,000 0.00 85,000 0.00 0 0.0 41.1100.3200.100.200.000 ELEM TEMPORARY HE SPEC ED 6,882 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3200.200.200.000 MID TEMPORARY HE SPEC ED (2,601) 0 0.00 0 0.00 0 0.00 0 0.0 118

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 9 BPfull 2017-2018 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 41.1100.3300.000.254.000 MAINTEN SERV SECTION 504 0 0 0.00 300 0.00 300 0.00 0 0.0 41.1100.3300.100.102.000 ELEM MAINTEN SERV ART 885 1,000 0.00 1,000 0.00 1,200 0.00 200 20.0 41.1100.3300.200.102.000 MID MAINTEN SERV ART 1,117 1,000 0.00 1,000 0.00 1,200 0.00 200 20.0 41.1100.3300.200.150.000 MID MAINTEN SERV SCIENCE 2,467 3,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.3300.200.310.000 MID MAINTEN SERV AGRICULTURE 162 100 0.00 30 0.00 100 0.00 70 233.3 41.1100.3300.200.340.000 MID MAINTEN SERV WORK & FAM S 881 600 0.00 1,398 0.00 600 0.00 (798) -57.1 41.1100.3300.200.370.000 MID MAINTEN SERV TECHNOLOGY 27 100 0.00 300 0.00 300 0.00 0 0.0 41.1100.3300.201.101.000 BMMS MAINTEN SERV MUSIC 2,000 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.3300.201.103.000 BMMS MAINTEN SERV CHORUS 0 100 0.00 0 0.00 100 0.00 100 100.0 41.1100.3300.202.101.000 SMS MAINTEN SERV MUSIC 2,000 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.3300.202.103.000 SMS MAINTEN SERV CHORUS 0 100 0.00 0 0.00 100 0.00 100 100.0 41.1100.3300.203.101.000 SDMS MAINTEN SERV MUSIC 1,727 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.3300.203.103.000 SDMS MAINTEN SERV CHORUS 0 100 0.00 0 0.00 100 0.00 100 100.0 41.1100.3300.204.101.000 WMS MAINTEN SERV MUSIC 1,746 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.3300.204.103.000 WMS MAINTEN SERV CHORUS 0 100 0.00 25 0.00 100 0.00 75 300.0 41.1100.3300.300.100.000 HIGH MAINTEN SERV REG PROG 1 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.3300.300.102.000 HIGH MAINTEN SERV ART 989 1,000 0.00 1,000 0.00 1,200 0.00 200 20.0 41.1100.3300.300.150.000 HIGH MAINTEN SERV SCIENCE 2,246 3,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.3300.300.310.000 HIGH MAINTEN SERV AGRICULTURE 17,366 17,000 0.00 12,503 0.00 17,000 0.00 4,497 36.0 41.1100.3300.300.340.000 HIGH MAINTEN SERV WORK & FAM S 138 500 0.00 935 0.00 950 0.00 15 1.6 41.1100.3300.300.370.000 HIGH MAINTEN SERV TECHNOLOGY 540 2,500 0.00 2,500 0.00 2,500 0.00 0 0.0 41.1100.3300.301.101.000 BGHS MAINTEN SERV MUSIC 684 1,200 0.00 2,385 0.00 1,200 0.00 (1,185) -49.7 41.1100.3300.302.101.000 FDHS MAINTEN SERV MUSIC 885 1,200 0.00 1,200 0.00 1,200 0.00 0 0.0 41.1100.3300.303.101.000 RHS MAINTEN SERV MUSIC 42 1,200 0.00 1,200 0.00 1,200 0.00 0 0.0 41.1100.3300.304.101.000 SDHS MAINTEN SERV MUSIC 1,257 1,200 0.00 1,000 0.00 1,200 0.00 200 20.0 41.1100.3300.305.101.000 WMHS MAINTEN SERV MUSIC 1,095 1,200 0.00 1,200 0.00 1,200 0.00 0 0.0 41.1100.3500.100.181.000 ELEM PRINT & BIND TITLE I, MAI 0 0 0.00 195 0.00 500 0.00 305 156.4 41.1100.3500.900.800.000 ADMIN PRINT & BIND NON REG DAY 0 0 0.00 1,005 0.00 0 0.00 (1,005) -100.0 41.1100.3600.300.300.000 HIGH ADVERTISING CAREER & TEC 159 650 0.00 175 0.00 650 0.00 475 271.4 41.1100.3800.000.200.000 SERV OTHE GO SPEC ED 42,687 52,000 0.00 52,000 0.00 55,000 0.00 3,000 5.8 41.1100.3800.000.231.000 SERV OTHE GO TUIT SUPPO S 422,412 412,261 0.00 412,261 0.00 424,788 0.00 12,527 3.0 41.1100.3810.100.119.000 ELEM TUITITION OT TITLE III 0 1,887 0.00 2,154 0.00 2,154 0.00 0 0.0 41.1100.3810.300.113.000 HIGH TUITITION OT GENESIS PROG 146,151 157,864 0.00 157,864 0.00 191,998 0.00 34,134 21.6 41.1100.3810.300.200.000 HIGH TUITITION OT SPEC ED 37,409 40,000 0.00 40,000 0.00 42,000 0.00 2,000 5.0 41.1100.3810.300.400.000 HIGH TUITITION OT G&T 1,550 3,000 0.00 2,000 0.00 3,000 0.00 1,000 50.0 41.1100.3830.100.254.000 ELEM TUIT PRIVATE SECTION 504 19,520 29,600 0.00 0 0.00 0 0.00 0 0.0 41.1100.4500.300.119.000 HIGH INTERNA SERV TITLE III 0 2,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.5203.900.840.000 ADMIN COMMUNICATIO INFA & TODD 294 600 0.00 1,200 0.00 1,200 0.00 0 0.0 41.1100.5501.100.100.000 ELEM TRAVEL REG PROG 133 1,750 0.00 0 0.00 500 0.00 500 100.0 41.1100.5501.100.200.000 ELEM TRAVEL SPEC ED 2,417 0 0.00 1,000 0.00 2,000 0.00 1,000 100.0 41.1100.5501.200.100.000 MID TRAVEL REG PROG 1,374 2,600 0.00 2,600 0.00 1,000 0.00 (1,600) -61.5 41.1100.5501.200.200.000 MID TRAVEL SPEC ED 449 0 0.00 1,000 0.00 0 0.00 (1,000) -100.0 41.1100.5501.200.310.000 MID TRAVEL AGRICULTURE 408 500 0.00 200 0.00 500 0.00 300 150.0 41.1100.5501.200.340.000 MID TRAVEL WORK & FAM S 230 300 0.00 300 0.00 300 0.00 0 0.0 41.1100.5501.200.370.000 MID TRAVEL TECHNOLOGY 0 200 0.00 100 0.00 200 0.00 100 100.0 41.1100.5501.300.100.000 HIGH TRAVEL REG PROG 2,228 6,000 0.00 6,000 0.00 2,000 0.00 (4,000) -66.7 41.1100.5501.300.114.000 HIGH TRAVEL ALTE EDUCA P 22 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.5501.300.200.000 HIGH TRAVEL SPEC ED 35 0 0.00 0 0.00 0 0.00 0 0.0 119

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 10 BPfull 2017-2018 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 41.1100.5501.300.310.000 HIGH TRAVEL AGRICULTURE 6,756 3,500 0.00 1,974 0.00 3,500 0.00 1,526 77.3 41.1100.5501.300.340.000 HIGH TRAVEL WORK & FAM S 97 500 0.00 300 0.00 500 0.00 200 66.7 41.1100.5501.300.370.000 HIGH TRAVEL TECHNOLOGY 0 100 0.00 100 0.00 100 0.00 0 0.0 41.1100.5501.300.380.000 HIGH TRAVEL TRADE & IND 923 1,000 0.00 600 0.00 1,000 0.00 400 66.7 41.1100.5501.910.800.000 PRESCHL TRAVEL NON REG DAY 360 376 0.00 375 0.00 375 0.00 0 0.0 41.1100.5504.000.100.000 CONFERENCES REG PROG 70 2,500 0.00 2,500 0.00 2,500 0.00 0 0.0 41.1100.5504.000.102.000 CONFERENCES ART 0 0 0.00 0 0.00 2,000 0.00 2,000 100.0 41.1100.5504.000.110.000 CONFERENCES DIGITAL TRAN 10,976 10,000 0.00 10,000 0.00 10,000 0.00 0 0.0 41.1100.5504.000.200.000 CONFERENCES SPEC ED 168 5,025 0.00 750 0.00 1,000 0.00 250 33.3 41.1100.5504.000.203.000 CONFERENCES ASST TECHNOL 0 0 0.00 0 0.00 750 0.00 750 100.0 41.1100.5504.000.400.000 CONFERENCES G&T 0 1,000 0.00 300 0.00 1,000 0.00 700 233.3 41.1100.5504.100.100.000 ELEM CONFERENCES REG PROG 7,943 19,250 0.00 26,919 0.00 18,750 0.00 (8,169) -30.3 41.1100.5504.100.119.000 ELEM CONFERENCES TITLE III 191 192 0.00 4,250 0.00 4,250 0.00 0 0.0 41.1100.5504.100.123.000 ELEM CONFERENCES ESL 0 800 0.00 800 0.00 800 0.00 0 0.0 41.1100.5504.100.150.000 ELEM CONFERENCES SCIENCE 6,194 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.5504.100.181.000 ELEM CONFERENCES TITLE I, MAI 5,419 6,000 0.00 7,950 0.00 7,950 0.00 0 0.0 41.1100.5504.100.192.000 ELEM CONFERENCES TITLE II 0 0 0.00 528 0.00 528 0.00 0 0.0 41.1100.5504.100.200.000 ELEM CONFERENCES SPEC ED 670 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.5504.100.400.000 ELEM CONFERENCES G&T 72 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.5504.200.100.000 MID CONFERENCES REG PROG 2,675 10,100 0.00 12,375 0.00 11,100 0.00 (1,275) -10.3 41.1100.5504.200.119.000 MID CONFERENCES TITLE III 57 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.5504.200.123.000 MID CONFERENCES ESL 0 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.5504.200.150.000 MID CONFERENCES SCIENCE 0 250 0.00 1,500 0.00 1,500 0.00 0 0.0 41.1100.5504.200.200.000 MID CONFERENCES SPEC ED 45 750 0.00 750 0.00 750 0.00 0 0.0 41.1100.5504.200.300.000 MID CONFERENCES CAREER & TEC 364 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.5504.200.310.000 MID CONFERENCES AGRICULTURE 4,811 3,000 0.00 4,000 0.00 3,000 0.00 (1,000) -25.0 41.1100.5504.200.340.000 MID CONFERENCES WORK & FAM S 2,021 3,000 0.00 5,000 0.00 3,000 0.00 (2,000) -40.0 41.1100.5504.200.360.000 MID CONFERENCES BUSINES EDUC 0 300 0.00 0 0.00 300 0.00 300 100.0 41.1100.5504.200.370.000 MID CONFERENCES TECHNOLOGY 1,390 2,000 0.00 3,000 0.00 2,000 0.00 (1,000) -33.3 41.1100.5504.200.395.000 MID CONFERENCES PERKINS 0 10,000 0.00 3,000 0.00 10,000 0.00 7,000 233.3 41.1100.5504.300.100.000 HIGH CONFERENCES REG PROG 3,164 8,250 0.00 8,250 0.00 7,750 0.00 (500) -6.1 41.1100.5504.300.112.000 HIGH CONFERENCES ISAEP 189 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.5504.300.150.000 HIGH CONFERENCES SCIENCE 50 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.5504.300.200.000 HIGH CONFERENCES SPEC ED 0 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.5504.300.300.000 HIGH CONFERENCES CAREER & TEC 1,199 2,500 0.00 2,500 0.00 2,500 0.00 0 0.0 41.1100.5504.300.310.000 HIGH CONFERENCES AGRICULTURE 5,533 8,000 0.00 8,000 0.00 8,000 0.00 0 0.0 41.1100.5504.300.340.000 HIGH CONFERENCES WORK & FAM S 4,590 4,000 0.00 6,000 0.00 6,000 0.00 0 0.0 41.1100.5504.300.360.000 HIGH CONFERENCES BUSINES EDUC 811 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.5504.300.370.000 HIGH CONFERENCES TECHNOLOGY 2,062 3,500 0.00 4,500 0.00 4,500 0.00 0 0.0 41.1100.5504.300.380.000 HIGH CONFERENCES TRADE & IND 0 100 0.00 100 0.00 100 0.00 0 0.0 41.1100.5504.300.395.000 HIGH CONFERENCES PERKINS 3,392 10,000 0.00 0 0.00 10,000 0.00 10,000 100.0 41.1100.5504.900.840.000 ADMIN CONFERENCES INFA & TODD 2,957 10,000 0.00 10,000 0.00 10,000 0.00 0 0.0 41.1100.5504.910.800.000 PRESCHL CONFERENCES NON REG DAY 1,109 250 0.00 1,927 0.00 1,927 0.00 0 0.0 41.1100.5801.000.100.000 DUES/MEMBERS REG PROG 0 8,250 0.00 81 0.00 0 0.00 (81) -100.0 41.1100.5801.000.111.000 DUES/MEMBERS RTI 985 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.5801.100.100.000 ELEM DUES/MEMBERS REG PROG 100 0 0.00 0 0.00 250 0.00 250 100.0 41.1100.5801.100.111.000 ELEM DUES/MEMBERS RTI 6,000 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.5801.300.300.000 HIGH DUES/MEMBERS CAREER & TEC 0 125 0.00 125 0.00 125 0.00 0 0.0 120

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 11 BPfull 2017-2018 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 41.1100.5801.300.520.000 HIGH DUES/MEMBERS ATHLETICS 16,841 16,994 0.00 17,761 0.00 17,761 0.00 0 0.0 41.1100.5801.900.840.000 ADMIN DUES/MEMBERS INFA & TODD 0 0 0.00 400 0.00 400 0.00 0 0.0 41.1100.6002.900.201.000 ADMIN FOOD SPEC ED SUMM 0 300 0.00 0 0.00 450 0.00 450 100.0 41.1100.6007.200.300.000 MID REPAIR SUPPL CAREER & TEC 187 100 0.00 100 0.00 100 0.00 0 0.0 41.1100.6007.300.300.000 HIGH REPAIR SUPPL CAREER & TEC 1,130 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.6012.100.100.000 ELEM BOOKS/SUBSCR REG PROG 18,850 50,000 0.00 158,550 0.00 50,000 0.00 (108,550) -68.5 41.1100.6012.200.100.000 MID BOOKS/SUBSCR REG PROG 27,324 10,000 0.00 10,000 0.00 10,000 0.00 0 0.0 41.1100.6012.300.100.000 HIGH BOOKS/SUBSCR REG PROG 48,101 140,000 0.00 31,450 0.00 140,000 0.00 108,550 345.2 41.1100.6012.300.395.000 HIGH BOOKS/SUBSCR PERKINS 4,380 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6013.000.100.000 SUPPLIES REG PROG 0 9,000 0.00 8,849 0.00 9,000 0.00 151 1.7 41.1100.6013.000.103.000 SUPPLIES CHORUS 0 0 0.00 0 0.00 9,000 0.00 9,000 100.0 41.1100.6013.000.110.000 SUPPLIES DIGITAL TRAN 20,739 0 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.6013.000.111.000 SUPPLIES RTI 12,798 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6013.000.200.000 SUPPLIES SPEC ED 7,793 11,000 0.00 18,800 0.00 15,000 0.00 (3,800) -20.2 41.1100.6013.000.203.000 SUPPLIES ASST TECHNOL 0 0 0.00 0 0.00 1,300 0.00 1,300 100.0 41.1100.6013.100.100.000 ELEM SUPPLIES REG PROG 172,961 48,170 0.00 41,670 0.00 48,170 0.00 6,500 15.6 41.1100.6013.100.101.000 ELEM SUPPLIES MUSIC 0 585 0.00 0 0.00 0 0.00 0 0.0 41.1100.6013.100.103.000 ELEM SUPPLIES CHORUS 7,898 8,100 0.00 8,100 0.00 8,100 0.00 0 0.0 41.1100.6013.100.111.000 ELEM SUPPLIES RTI 5,946 0 0.00 7,334 0.00 5,000 0.00 (2,334) -31.8 41.1100.6013.100.119.000 ELEM SUPPLIES TITLE III 1,919 5,946 0.00 6,693 0.00 6,693 0.00 0 0.0 41.1100.6013.100.123.000 ELEM SUPPLIES ESL 52 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.6013.100.150.000 ELEM SUPPLIES SCIENCE 35,676 43,000 0.00 43,000 0.00 43,000 0.00 0 0.0 41.1100.6013.100.181.000 ELEM SUPPLIES TITLE I, MAI 80,858 50,756 0.00 50,756 0.00 50,756 0.00 0 0.0 41.1100.6013.100.200.000 ELEM SUPPLIES SPEC ED 2,818 6,100 0.00 6,100 0.00 6,100 0.00 0 0.0 41.1100.6013.100.400.000 ELEM SUPPLIES G&T 5,647 2,000 0.00 10,000 0.00 2,000 0.00 (8,000) -80.0 41.1100.6013.100.401.000 ELEM SUPPLIES SUMMER ENRIC 1,616 1,800 0.00 2,700 0.00 2,700 0.00 0 0.0 41.1100.6013.101.100.000 BMES SUPPLIES REG PROG 6,336 6,540 0.00 5,780 0.00 0 0.00 (5,780) -100.0 41.1100.6013.101.102.000 BMES SUPPLIES ART 332 405 0.00 405 0.00 0 0.00 (405) -100.0 41.1100.6013.101.103.000 BMES SUPPLIES CHORUS 407 1,000 0.00 550 0.00 0 0.00 (550) -100.0 41.1100.6013.101.199.000 BMES SUPPLIES ALLOCATION 2,589 2,135 0.00 1,945 0.00 0 0.00 (1,945) -100.0 41.1100.6013.101.400.000 BMES SUPPLIES G&T 0 550 0.00 550 0.00 0 0.00 (550) -100.0 41.1100.6013.102.100.000 CASL SUPPLIES REG PROG 9,320 9,280 0.00 9,900 0.00 13,020 0.00 3,120 31.5 41.1100.6013.102.102.000 CASL SUPPLIES ART 605 605 0.00 605 0.00 605 0.00 0 0.0 41.1100.6013.102.103.000 CASL SUPPLIES CHORUS 0 450 0.00 630 0.00 750 0.00 120 19.0 41.1100.6013.102.199.000 CASL SUPPLIES ALLOCATION 2,830 2,820 0.00 2,975 0.00 3,755 0.00 780 26.2 41.1100.6013.102.400.000 CASL SUPPLIES G&T 885 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.103.100.000 CHVL SUPPLIES REG PROG 5,148 5,520 0.00 5,922 0.00 8,060 0.00 2,138 36.1 41.1100.6013.103.102.000 CHVL SUPPLIES ART 232 405 0.00 405 0.00 405 0.00 0 0.0 41.1100.6013.103.103.000 CHVL SUPPLIES CHORUS 291 630 0.00 475 0.00 475 0.00 0 0.0 41.1100.6013.103.199.000 CHVL SUPPLIES ALLOCATION 708 1,880 0.00 1,981 0.00 2,515 0.00 534 27.0 41.1100.6013.103.400.000 CHVL SUPPLIES G&T 69 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.104.100.000 CLYM SUPPLIES REG PROG 11,622 11,300 0.00 11,360 0.00 14,060 0.00 2,700 23.8 41.1100.6013.104.102.000 CLYM SUPPLIES ART 401 605 0.00 605 0.00 605 0.00 0 0.0 41.1100.6013.104.103.000 CLYM SUPPLIES CHORUS 593 475 0.00 675 0.00 750 0.00 75 11.1 41.1100.6013.104.199.000 CLYM SUPPLIES ALLOCATION 3,406 3,325 0.00 3,340 0.00 4,015 0.00 675 20.2 41.1100.6013.104.400.000 CLYM SUPPLIES G&T 537 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.105.100.000 CRGVL SUPPLIES REG PROG 1,625 2,800 0.00 2,780 0.00 2,780 0.00 0 0.0 41.1100.6013.105.101.000 CRGVL SUPPLIES MUSIC 221 0 0.00 0 0.00 0 0.00 0 0.0 121

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 12 BPfull 2017-2018 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 41.1100.6013.105.102.000 CRGVL SUPPLIES ART 405 405 0.00 405 0.00 405 0.00 0 0.0 41.1100.6013.105.103.000 CRGVL SUPPLIES CHORUS 147 675 0.00 350 0.00 350 0.00 0 0.0 41.1100.6013.105.199.000 CRGVL SUPPLIES ALLOCATION 2,282 1,200 0.00 1,195 0.00 1,195 0.00 0 0.0 41.1100.6013.105.400.000 CRGVL SUPPLIES G&T 240 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.107.100.000 NRES SUPPLIES REG PROG 4,780 4,720 0.00 4,440 0.00 5,600 0.00 1,160 26.1 41.1100.6013.107.102.000 NRES SUPPLIES ART 399 405 0.00 405 0.00 405 0.00 0 0.0 41.1100.6013.107.103.000 NRES SUPPLIES CHORUS 389 350 0.00 430 0.00 475 0.00 45 10.5 41.1100.6013.107.199.000 NRES SUPPLIES ALLOCATION 1,695 1,680 0.00 1,610 0.00 1,900 0.00 290 18.0 41.1100.6013.107.400.000 NRES SUPPLIES G&T 0 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.108.100.000 RES SUPPLIES REG PROG 10,280 10,140 0.00 9,900 0.00 11,820 0.00 1,920 19.4 41.1100.6013.108.102.000 RES SUPPLIES ART 493 605 0.00 605 0.00 605 0.00 0 0.0 41.1100.6013.108.103.000 RES SUPPLIES CHORUS 640 430 0.00 730 0.00 750 0.00 20 2.7 41.1100.6013.108.199.000 RES SUPPLIES ALLOCATION 3,070 3,035 0.00 2,975 0.00 3,455 0.00 480 16.1 41.1100.6013.108.400.000 RES SUPPLIES G&T 875 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.109.100.000 SDES SUPPLIES REG PROG 12,522 12,160 0.00 12,220 0.00 11,420 0.00 (800) -6.5 41.1100.6013.109.102.000 SDES SUPPLIES ART 604 605 0.00 605 0.00 605 0.00 0 0.0 41.1100.6013.109.103.000 SDES SUPPLIES CHORUS 576 630 0.00 630 0.00 750 0.00 120 19.0 41.1100.6013.109.199.000 SDES SUPPLIES ALLOCATION 3,631 3,540 0.00 3,555 0.00 3,355 0.00 (200) -5.6 41.1100.6013.109.400.000 SDES SUPPLIES G&T 0 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.110.100.000 STUMP SUPPLIES REG PROG 6,242 6,160 0.00 6,182 0.00 6,940 0.00 758 12.3 41.1100.6013.110.102.000 STUMP SUPPLIES ART 434 405 0.00 438 0.00 405 0.00 (33) -7.5 41.1100.6013.110.103.000 STUMP SUPPLIES CHORUS 895 475 0.00 575 0.00 475 0.00 (100) -17.4 41.1100.6013.110.199.000 STUMP SUPPLIES ALLOCATION 2,061 2,040 0.00 2,046 0.00 2,235 0.00 189 9.2 41.1100.6013.110.400.000 STUMP SUPPLIES G&T 604 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.111.100.000 VES SUPPLIES REG PROG 6,000 6,020 0.00 6,200 0.00 0 0.00 (6,200) -100.0 41.1100.6013.111.102.000 VES SUPPLIES ART 392 405 0.00 372 0.00 0 0.00 (372) -100.0 41.1100.6013.111.103.000 VES SUPPLIES CHORUS 398 500 0.00 600 0.00 0 0.00 (600) -100.0 41.1100.6013.111.199.000 VES SUPPLIES ALLOCATION 2,000 2,005 0.00 2,050 0.00 0 0.00 (2,050) -100.0 41.1100.6013.111.400.000 VES SUPPLIES G&T 368 550 0.00 550 0.00 0 0.00 (550) -100.0 41.1100.6013.112.100.000 WES SUPPLIES REG PROG 12,942 12,380 0.00 13,160 0.00 11,380 0.00 (1,780) -13.5 41.1100.6013.112.102.000 WES SUPPLIES ART 594 605 0.00 605 0.00 605 0.00 0 0.0 41.1100.6013.112.103.000 WES SUPPLIES CHORUS 788 675 0.00 775 0.00 750 0.00 (25) -3.2 41.1100.6013.112.199.000 WES SUPPLIES ALLOCATION 3,736 3,595 0.00 3,790 0.00 3,345 0.00 (445) -11.7 41.1100.6013.112.400.000 WES SUPPLIES G&T 926 550 0.00 550 0.00 675 0.00 125 22.7 41.1100.6013.200.100.000 MID SUPPLIES REG PROG 99,834 24,000 0.00 26,473 0.00 27,400 0.00 927 3.5 41.1100.6013.200.101.000 MID SUPPLIES MUSIC 537 0 0.00 0 0.00 600 0.00 600 100.0 41.1100.6013.200.103.000 MID SUPPLIES CHORUS 763 1,000 0.00 1,250 0.00 1,250 0.00 0 0.0 41.1100.6013.200.115.000 MID SUPPLIES PROJ GRAD 0 1,756 0.00 0 0.00 0 0.00 0 0.0 41.1100.6013.200.116.000 MID SUPPLIES TESTING 410 3,500 0.00 3,100 0.00 3,100 0.00 0 0.0 41.1100.6013.200.119.000 MID SUPPLIES TITLE III 1,920 2,016 0.00 3,606 0.00 3,606 0.00 0 0.0 41.1100.6013.200.123.000 MID SUPPLIES ESL 60 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.6013.200.150.000 MID SUPPLIES SCIENCE 9,571 3,500 0.00 8,000 0.00 8,000 0.00 0 0.0 41.1100.6013.200.200.000 MID SUPPLIES SPEC ED 4,061 3,500 0.00 3,500 0.00 3,500 0.00 0 0.0 41.1100.6013.200.300.000 MID SUPPLIES CAREER & TEC 0 100 0.00 0 0.00 1,000 0.00 1,000 100.0 41.1100.6013.200.400.000 MID SUPPLIES G&T 14,352 1,000 0.00 5,912 0.00 1,000 0.00 (4,912) -83.1 41.1100.6013.200.401.000 MID SUPPLIES SUMMER ENRIC 1,401 1,800 0.00 2,695 0.00 2,695 0.00 0 0.0 41.1100.6013.201.100.000 BMMS SUPPLIES REG PROG 17,424 17,544 0.00 17,328 0.00 16,992 0.00 (336) -1.9 41.1100.6013.201.101.000 BMMS SUPPLIES MUSIC 3,422 3,350 0.00 6,950 0.00 3,350 0.00 (3,600) -51.8 122

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 13 BPfull 2017-2018 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 41.1100.6013.201.102.000 BMMS SUPPLIES ART 1,056 1,000 0.00 1,600 0.00 1,000 0.00 (600) -37.5 41.1100.6013.201.103.000 BMMS SUPPLIES CHORUS 1,631 1,350 0.00 1,450 0.00 1,350 0.00 (100) -6.9 41.1100.6013.201.150.000 BMMS SUPPLIES SCIENCE 1,783 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.6013.201.199.000 BMMS SUPPLIES ALLOCATION 4,630 4,655 0.00 4,610 0.00 4,540 0.00 (70) -1.5 41.1100.6013.201.310.000 BMMS SUPPLIES AGRICULTURE 4,918 4,240 0.00 4,240 0.00 4,240 0.00 0 0.0 41.1100.6013.201.340.000 BMMS SUPPLIES WORK & FAM S 2,740 4,320 0.00 4,320 0.00 4,320 0.00 0 0.0 41.1100.6013.201.360.000 BMMS SUPPLIES BUSINES EDUC 1,847 2,240 0.00 2,240 0.00 2,240 0.00 0 0.0 41.1100.6013.201.370.000 BMMS SUPPLIES TECHNOLOGY 1,701 500 0.00 2,949 0.00 500 0.00 (2,449) -83.0 41.1100.6013.201.400.000 BMMS SUPPLIES G&T 0 1,350 0.00 1,350 0.00 1,500 0.00 150 11.1 41.1100.6013.202.100.000 SMS SUPPLIES REG PROG 13,638 13,632 0.00 14,042 0.00 12,984 0.00 (1,058) -7.5 41.1100.6013.202.101.000 SMS SUPPLIES MUSIC 2,880 3,350 0.00 3,350 0.00 3,350 0.00 0 0.0 41.1100.6013.202.102.000 SMS SUPPLIES ART 1,476 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.6013.202.103.000 SMS SUPPLIES CHORUS 1,547 1,350 0.00 1,675 0.00 1,350 0.00 (325) -19.4 41.1100.6013.202.150.000 SMS SUPPLIES SCIENCE 1,461 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.6013.202.199.000 SMS SUPPLIES ALLOCATION 3,841 3,840 0.00 3,926 0.00 3,705 0.00 (221) -5.6 41.1100.6013.202.310.000 SMS SUPPLIES AGRICULTURE 4,079 4,320 0.00 4,320 0.00 4,320 0.00 0 0.0 41.1100.6013.202.340.000 SMS SUPPLIES WORK & FAM S 3,567 4,400 0.00 4,400 0.00 4,400 0.00 0 0.0 41.1100.6013.202.360.000 SMS SUPPLIES BUSINES EDUC 0 1,760 0.00 1,760 0.00 1,760 0.00 0 0.0 41.1100.6013.202.370.000 SMS SUPPLIES TECHNOLOGY 3,164 3,200 0.00 3,200 0.00 3,200 0.00 0 0.0 41.1100.6013.202.400.000 SMS SUPPLIES G&T 1,378 1,350 0.00 1,350 0.00 1,500 0.00 150 11.1 41.1100.6013.203.100.000 SDMS SUPPLIES REG PROG 12,264 12,432 0.00 12,720 0.00 12,384 0.00 (336) -2.6 41.1100.6013.203.101.000 SDMS SUPPLIES MUSIC 3,251 3,350 0.00 3,350 0.00 3,350 0.00 0 0.0 41.1100.6013.203.102.000 SDMS SUPPLIES ART 1,315 1,000 0.00 1,380 0.00 1,000 0.00 (380) -27.5 41.1100.6013.203.103.000 SDMS SUPPLIES CHORUS 1,320 1,350 0.00 6,175 0.00 1,350 0.00 (4,825) -78.1 41.1100.6013.203.150.000 SDMS SUPPLIES SCIENCE 1,720 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.6013.203.199.000 SDMS SUPPLIES ALLOCATION 3,555 3,590 0.00 3,650 0.00 3,580 0.00 (70) -1.9 41.1100.6013.203.310.000 SDMS SUPPLIES AGRICULTURE 4,231 4,160 0.00 4,160 0.00 4,160 0.00 0 0.0 41.1100.6013.203.340.000 SDMS SUPPLIES WORK & FAM S 4,366 4,640 0.00 4,640 0.00 4,640 0.00 0 0.0 41.1100.6013.203.360.000 SDMS SUPPLIES BUSINES EDUC 196 1,840 0.00 1,840 0.00 1,840 0.00 0 0.0 41.1100.6013.203.370.000 SDMS SUPPLIES TECHNOLOGY 2,930 3,100 0.00 3,261 0.00 3,100 0.00 (161) -4.9 41.1100.6013.203.400.000 SDMS SUPPLIES G&T 916 1,350 0.00 1,350 0.00 1,500 0.00 150 11.1 41.1100.6013.204.100.000 WMS SUPPLIES REG PROG 6,559 14,136 0.00 14,088 0.00 13,992 0.00 (96) -0.7 41.1100.6013.204.101.000 WMS SUPPLIES MUSIC 6,533 3,350 0.00 3,350 0.00 3,350 0.00 0 0.0 41.1100.6013.204.102.000 WMS SUPPLIES ART 1,542 1,000 0.00 1,600 0.00 1,000 0.00 (600) -37.5 41.1100.6013.204.103.000 WMS SUPPLIES CHORUS 822 1,350 0.00 1,425 0.00 1,350 0.00 (75) -5.3 41.1100.6013.204.150.000 WMS SUPPLIES SCIENCE 1,560 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.6013.204.199.000 WMS SUPPLIES ALLOCATION 11,981 3,945 0.00 3,935 0.00 3,915 0.00 (20) -0.5 41.1100.6013.204.310.000 WMS SUPPLIES AGRICULTURE 5,233 4,960 0.00 4,960 0.00 4,960 0.00 0 0.0 41.1100.6013.204.340.000 WMS SUPPLIES WORK & FAM S 5,167 4,640 0.00 4,640 0.00 4,640 0.00 0 0.0 41.1100.6013.204.360.000 WMS SUPPLIES BUSINES EDUC 1,753 2,560 0.00 2,560 0.00 2,560 0.00 0 0.0 41.1100.6013.204.370.000 WMS SUPPLIES TECHNOLOGY 2,345 2,700 0.00 3,263 0.00 2,700 0.00 (563) -17.3 41.1100.6013.204.400.000 WMS SUPPLIES G&T 1,481 1,350 0.00 1,350 0.00 1,500 0.00 150 11.1 41.1100.6013.300.100.000 HIGH SUPPLIES REG PROG 110,717 36,200 0.00 45,631 0.00 37,250 0.00 (8,381) -18.4 41.1100.6013.300.101.000 HIGH SUPPLIES MUSIC 797 16,200 0.00 400 0.00 18,000 0.00 17,600 4,400.0 41.1100.6013.300.103.000 HIGH SUPPLIES CHORUS 9,403 8,900 0.00 4,400 0.00 8,900 0.00 4,500 102.3 41.1100.6013.300.112.000 HIGH SUPPLIES ISAEP 0 1,400 0.00 200 0.00 200 0.00 0 0.0 41.1100.6013.300.114.000 HIGH SUPPLIES ALTE EDUCA P 127 5,675 0.00 5,675 0.00 3,000 0.00 (2,675) -47.1 41.1100.6013.300.115.000 HIGH SUPPLIES PROJ GRAD 927 0 0.00 0 0.00 0 0.00 0 0.0 123

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 14 BPfull 2017-2018 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 41.1100.6013.300.116.000 HIGH SUPPLIES TESTING 280 6,100 0.00 3,100 0.00 3,100 0.00 0 0.0 41.1100.6013.300.118.000 HIGH SUPPLIES PROJ GRAD SU 718 1,597 0.00 0 0.00 0 0.00 0 0.0 41.1100.6013.300.119.000 HIGH SUPPLIES TITLE III 12,758 9,277 0.00 2,249 0.00 2,249 0.00 0 0.0 41.1100.6013.300.123.000 HIGH SUPPLIES ESL 75 500 0.00 2,378 0.00 2,378 0.00 0 0.0 41.1100.6013.300.150.000 HIGH SUPPLIES SCIENCE 440 2,000 0.00 6,250 0.00 6,250 0.00 0 0.0 41.1100.6013.300.200.000 HIGH SUPPLIES SPEC ED 4,537 7,000 0.00 7,000 0.00 7,000 0.00 0 0.0 41.1100.6013.300.300.000 HIGH SUPPLIES CAREER & TEC 2,003 100 0.00 0 0.00 1,000 0.00 1,000 100.0 41.1100.6013.300.310.000 HIGH SUPPLIES AGRICULTURE 0 0 0.00 50 0.00 0 0.00 (50) -100.0 41.1100.6013.300.395.000 HIGH SUPPLIES PERKINS 320 0 0.00 4,999 0.00 5,000 0.00 1 0.0 41.1100.6013.300.399.000 HIGH SUPPLIES CREDENTIALIN 0 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.6013.300.400.000 HIGH SUPPLIES G&T 608 1,000 0.00 950 0.00 1,000 0.00 50 5.3 41.1100.6013.300.401.000 HIGH SUPPLIES SUMMER ENRIC 0 1,795 0.00 0 0.00 0 0.00 0 0.0 41.1100.6013.300.520.000 HIGH SUPPLIES ATHLETICS 2,500 6,250 0.00 6,250 0.00 6,250 0.00 0 0.0 41.1100.6013.301.100.000 BGHS SUPPLIES REG PROG 7,049 12,120 0.00 11,892 0.00 12,216 0.00 324 2.7 41.1100.6013.301.101.000 BGHS SUPPLIES MUSIC 2,926 4,100 0.00 4,100 0.00 4,100 0.00 0 0.0 41.1100.6013.301.102.000 BGHS SUPPLIES ART 1,565 990 0.00 1,131 0.00 1,000 0.00 (131) -11.6 41.1100.6013.301.103.000 BGHS SUPPLIES CHORUS 508 1,350 0.00 1,350 0.00 1,350 0.00 0 0.0 41.1100.6013.301.150.000 BGHS SUPPLIES SCIENCE 1,288 1,750 0.00 1,750 0.00 1,750 0.00 0 0.0 41.1100.6013.301.199.000 BGHS SUPPLIES ALLOCATION 1,340 3,725 0.00 3,678 0.00 3,745 0.00 67 1.8 41.1100.6013.301.310.000 BGHS SUPPLIES AGRICULTURE 2,748 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.6013.301.340.000 BGHS SUPPLIES WORK & FAM S 2,096 2,880 0.00 2,880 0.00 2,880 0.00 0 0.0 41.1100.6013.301.360.000 BGHS SUPPLIES BUSINES EDUC 384 800 0.00 800 0.00 800 0.00 0 0.0 41.1100.6013.301.370.000 BGHS SUPPLIES TECHNOLOGY 2,636 2,640 0.00 2,640 0.00 2,640 0.00 0 0.0 41.1100.6013.301.380.000 BGHS SUPPLIES TRADE & IND 0 250 0.00 250 0.00 250 0.00 0 0.0 41.1100.6013.301.400.000 BGHS SUPPLIES G&T 1,010 1,750 0.00 1,750 0.00 2,000 0.00 250 14.3 41.1100.6013.302.100.000 FDHS SUPPLIES REG PROG 19,200 19,008 0.00 18,542 0.00 18,648 0.00 106 0.6 41.1100.6013.302.101.000 FDHS SUPPLIES MUSIC 13,100 4,100 0.00 4,100 0.00 4,100 0.00 0 0.0 41.1100.6013.302.102.000 FDHS SUPPLIES ART 1,832 1,280 0.00 1,880 0.00 1,300 0.00 (580) -30.9 41.1100.6013.302.103.000 FDHS SUPPLIES CHORUS 1,408 1,350 0.00 1,350 0.00 1,350 0.00 0 0.0 41.1100.6013.302.150.000 FDHS SUPPLIES SCIENCE 2,121 2,250 0.00 2,250 0.00 2,250 0.00 0 0.0 41.1100.6013.302.199.000 FDHS SUPPLIES ALLOCATION 4,557 5,160 0.00 5,063 0.00 5,085 0.00 22 0.4 41.1100.6013.302.310.000 FDHS SUPPLIES AGRICULTURE 2,059 2,800 0.00 2,800 0.00 2,800 0.00 0 0.0 41.1100.6013.302.340.000 FDHS SUPPLIES WORK & FAM S 3,819 4,000 0.00 4,000 0.00 4,000 0.00 0 0.0 41.1100.6013.302.350.000 FDHS SUPPLIES OCCUPAT TRAI 508 500 0.00 5,000 0.00 500 0.00 (4,500) -90.0 41.1100.6013.302.360.000 FDHS SUPPLIES BUSINES EDUC 981 960 0.00 960 0.00 960 0.00 0 0.0 41.1100.6013.302.370.000 FDHS SUPPLIES TECHNOLOGY 2,873 2,400 0.00 2,400 0.00 2,400 0.00 0 0.0 41.1100.6013.302.380.000 FDHS SUPPLIES TRADE & IND 0 250 0.00 250 0.00 250 0.00 0 0.0 41.1100.6013.302.400.000 FDHS SUPPLIES G&T 2,036 1,750 0.00 1,750 0.00 2,000 0.00 250 14.3 41.1100.6013.303.100.000 RHS SUPPLIES REG PROG 11,352 11,112 0.00 11,220 0.00 11,088 0.00 (132) -1.2 41.1100.6013.303.101.000 RHS SUPPLIES MUSIC 3,477 4,100 0.00 12,700 0.00 4,100 0.00 (8,600) -67.7 41.1100.6013.303.102.000 RHS SUPPLIES ART 1,306 990 0.00 990 0.00 1,000 0.00 10 1.0 41.1100.6013.303.103.000 RHS SUPPLIES CHORUS 2,544 1,350 0.00 1,350 0.00 1,350 0.00 0 0.0 41.1100.6013.303.150.000 RHS SUPPLIES SCIENCE 1,327 1,750 0.00 1,750 0.00 1,750 0.00 0 0.0 41.1100.6013.303.199.000 RHS SUPPLIES ALLOCATION 3,558 3,515 0.00 3,538 0.00 3,510 0.00 (28) -0.8 41.1100.6013.303.310.000 RHS SUPPLIES AGRICULTURE 2,769 2,400 0.00 2,600 0.00 2,400 0.00 (200) -7.7 41.1100.6013.303.340.000 RHS SUPPLIES WORK & FAM S 3,468 2,880 0.00 2,880 0.00 2,880 0.00 0 0.0 41.1100.6013.303.360.000 RHS SUPPLIES BUSINES EDUC 906 700 0.00 700 0.00 700 0.00 0 0.0 41.1100.6013.303.370.000 RHS SUPPLIES TECHNOLOGY 1,978 1,000 0.00 1,742 0.00 1,000 0.00 (742) -42.6 124

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 15 BPfull 2017-2018 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 41.1100.6013.303.380.000 RHS SUPPLIES TRADE & IND 0 250 0.00 250 0.00 250 0.00 0 0.0 41.1100.6013.303.400.000 RHS SUPPLIES G&T 1,652 1,750 0.00 1,750 0.00 2,000 0.00 250 14.3 41.1100.6013.304.100.000 SDHS SUPPLIES REG PROG 16,771 16,536 0.00 16,248 0.00 16,680 0.00 432 2.7 41.1100.6013.304.101.000 SDHS SUPPLIES MUSIC 6,672 4,100 0.00 4,300 0.00 4,100 0.00 (200) -4.7 41.1100.6013.304.102.000 SDHS SUPPLIES ART 1,877 1,280 0.00 1,880 0.00 1,300 0.00 (580) -30.9 41.1100.6013.304.103.000 SDHS SUPPLIES CHORUS 1,412 1,350 0.00 1,350 0.00 1,350 0.00 0 0.0 41.1100.6013.304.150.000 SDHS SUPPLIES SCIENCE 1,941 2,250 0.00 2,250 0.00 2,250 0.00 0 0.0 41.1100.6013.304.199.000 SDHS SUPPLIES ALLOCATION 4,694 4,645 0.00 4,585 0.00 4,675 0.00 90 2.0 41.1100.6013.304.310.000 SDHS SUPPLIES AGRICULTURE 2,761 2,640 0.00 2,640 0.00 2,640 0.00 0 0.0 41.1100.6013.304.340.000 SDHS SUPPLIES WORK & FAM S 2,019 3,360 0.00 3,200 0.00 3,360 0.00 160 5.0 41.1100.6013.304.350.000 SDHS SUPPLIES OCCUPAT TRAI 364 500 0.00 500 0.00 500 0.00 0 0.0 41.1100.6013.304.360.000 SDHS SUPPLIES BUSINES EDUC 991 800 0.00 800 0.00 800 0.00 0 0.0 41.1100.6013.304.370.000 SDHS SUPPLIES TECHNOLOGY 3,694 3,800 0.00 3,280 0.00 3,800 0.00 520 15.9 41.1100.6013.304.380.000 SDHS SUPPLIES TRADE & IND 0 250 0.00 250 0.00 250 0.00 0 0.0 41.1100.6013.304.400.000 SDHS SUPPLIES G&T 387 1,750 0.00 1,750 0.00 2,000 0.00 250 14.3 41.1100.6013.305.100.000 WMHS SUPPLIES REG PROG 17,714 18,096 0.00 18,266 0.00 18,720 0.00 454 2.5 41.1100.6013.305.101.000 WMHS SUPPLIES MUSIC 2,944 4,100 0.00 7,700 0.00 4,100 0.00 (3,600) -46.8 41.1100.6013.305.102.000 WMHS SUPPLIES ART 1,288 1,280 0.00 1,729 0.00 1,300 0.00 (429) -24.8 41.1100.6013.305.103.000 WMHS SUPPLIES CHORUS 734 1,350 0.00 1,815 0.00 1,350 0.00 (465) -25.6 41.1100.6013.305.150.000 WMHS SUPPLIES SCIENCE 1,993 2,250 0.00 2,250 0.00 2,250 0.00 0 0.0 41.1100.6013.305.199.000 WMHS SUPPLIES ALLOCATION 4,891 4,970 0.00 5,006 0.00 5,100 0.00 94 1.9 41.1100.6013.305.310.000 WMHS SUPPLIES AGRICULTURE 1,966 2,800 0.00 2,246 0.00 2,800 0.00 554 24.7 41.1100.6013.305.340.000 WMHS SUPPLIES WORK & FAM S 121 2,560 0.00 2,560 0.00 2,560 0.00 0 0.0 41.1100.6013.305.360.000 WMHS SUPPLIES BUSINES EDUC 927 960 0.00 960 0.00 960 0.00 0 0.0 41.1100.6013.305.370.000 WMHS SUPPLIES TECHNOLOGY 3,208 3,200 0.00 2,460 0.00 3,200 0.00 740 30.1 41.1100.6013.305.380.000 WMHS SUPPLIES TRADE & IND 0 250 0.00 250 0.00 250 0.00 0 0.0 41.1100.6013.305.400.000 WMHS SUPPLIES G&T 2,326 1,750 0.00 1,750 0.00 2,000 0.00 250 14.3 41.1100.6013.900.124.000 ADMIN SUPPLIES AFTER SCHL 9,729 13,750 0.00 15,250 0.00 8,300 0.00 (6,950) -45.6 41.1100.6013.900.600.000 ADMIN SUPPLIES SUMMER PROG 36,145 6,000 0.00 36,880 0.00 0 0.00 (36,880) -100.0 41.1100.6013.900.601.000 ADMIN SUPPLIES 9TH GRADE TR 2,308 3,000 0.00 2,275 0.00 3,000 0.00 725 31.9 41.1100.6013.900.840.000 ADMIN SUPPLIES INFA & TODD 414 5,948 0.00 12,961 0.00 6,000 0.00 (6,961) -53.7 41.1100.6013.910.800.000 PRESCHL SUPPLIES NON REG DAY 61,305 19,800 0.00 43,706 0.00 7,518 0.00 (36,188) -82.8 41.1100.6016.100.181.000 ELEM TITLE I PARE TITLE I, MAI 17,665 9,900 0.00 27,309 0.00 27,309 0.00 0 0.0 41.1100.6040.000.100.000 SOFTWARE REG PROG 3,580 17,000 0.00 6,663 0.00 6,000 0.00 (663) -10.0 41.1100.6040.000.110.000 SOFTWARE DIGITAL TRAN 282,091 335,000 0.00 335,000 0.00 350,000 0.00 15,000 4.5 41.1100.6040.000.111.000 SOFTWARE RTI 21,633 22,000 0.00 23,666 0.00 31,000 0.00 7,334 31.0 41.1100.6040.000.200.000 SOFTWARE SPEC ED 4,458 4,000 0.00 7,000 0.00 3,000 0.00 (4,000) -57.1 41.1100.6040.000.203.000 SOFTWARE ASST TECHNOL 0 0 0.00 0 0.00 4,000 0.00 4,000 100.0 41.1100.6040.100.100.000 ELEM SOFTWARE REG PROG 5,898 7,800 0.00 7,460 0.00 9,300 0.00 1,840 24.7 41.1100.6040.100.111.000 ELEM SOFTWARE RTI 6,260 9,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.100.123.000 ELEM SOFTWARE ESL 0 3,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.100.181.000 ELEM SOFTWARE TITLE I, MAI 539 2,000 0.00 19,129 0.00 20,000 0.00 871 4.6 41.1100.6040.100.400.000 ELEM SOFTWARE G&T 11,090 14,800 0.00 14,463 0.00 14,800 0.00 337 2.3 41.1100.6040.200.100.000 MID SOFTWARE REG PROG 4,284 5,200 0.00 3,815 0.00 8,700 0.00 4,885 128.0 41.1100.6040.200.110.000 MID SOFTWARE DIGITAL TRAN 1,222 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.200.116.000 MID SOFTWARE TESTING 0 5,000 0.00 3,800 0.00 3,800 0.00 0 0.0 41.1100.6040.200.119.000 MID SOFTWARE TITLE III 0 0 0.00 700 0.00 700 0.00 0 0.0 41.1100.6040.200.123.000 MID SOFTWARE ESL 2,780 1,000 0.00 1,622 0.00 1,622 0.00 0 0.0 125

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 16 BPfull 2017-2018 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 41.1100.6040.200.395.000 MID SOFTWARE PERKINS 0 25,000 0.00 0 0.00 25,000 0.00 25,000 100.0 41.1100.6040.200.399.000 MID SOFTWARE CREDENTIALIN 0 20,127 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.200.400.000 MID SOFTWARE G&T 875 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.300.100.000 HIGH SOFTWARE REG PROG 1,550 11,000 0.00 1,507 0.00 10,000 0.00 8,493 563.6 41.1100.6040.300.112.000 HIGH SOFTWARE ISAEP 0 0 0.00 1,200 0.00 1,000 0.00 (200) -16.7 41.1100.6040.300.114.000 HIGH SOFTWARE ALTE EDUCA P 14,725 11,845 0.00 11,845 0.00 11,845 0.00 0 0.0 41.1100.6040.300.116.000 HIGH SOFTWARE TESTING 0 6,100 0.00 6,100 0.00 0 0.00 (6,100) -100.0 41.1100.6040.300.395.000 HIGH SOFTWARE PERKINS 300 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.300.399.000 HIGH SOFTWARE CREDENTIALIN 8,260 0 0.00 20,081 0.00 12,714 0.00 (7,367) -36.7 41.1100.6040.300.401.000 HIGH SOFTWARE SUMMER ENRIC 149 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.900.840.000 ADMIN SOFTWARE INFA & TODD 88 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6040.910.800.000 PRESCHL SOFTWARE NON REG DAY 4,729 3,750 0.00 5,459 0.00 5,459 0.00 0 0.0 41.1100.6050.000.110.000 TECH HRDWR DIGITAL TRAN 7,663 8,000 0.00 11,000 0.00 11,000 0.00 0 0.0 41.1100.6050.000.200.000 TECH HRDWR SPEC ED 1,515 2,300 0.00 2,400 0.00 600 0.00 (1,800) -75.0 41.1100.6050.000.203.000 TECH HRDWR ASST TECHNOL 0 0 0.00 0 0.00 1,800 0.00 1,800 100.0 41.1100.6050.000.254.000 TECH HRDWR SECTION 504 0 0 0.00 5,000 0.00 3,000 0.00 (2,000) -40.0 41.1100.6050.100.100.000 ELEM TECH HRDWR REG PROG 2,098 3,000 0.00 6,500 0.00 5,000 0.00 (1,500) -23.1 41.1100.6050.100.119.000 ELEM TECH HRDWR TITLE III 810 0 0.00 3,125 0.00 3,125 0.00 0 0.0 41.1100.6050.100.181.000 ELEM TECH HRDWR TITLE I, MAI 200 0 0.00 39,238 0.00 0 0.00 (39,238) -100.0 41.1100.6050.100.200.000 ELEM TECH HRDWR SPEC ED 18 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6050.100.400.000 ELEM TECH HRDWR G&T 6,441 5,000 0.00 0 0.00 5,000 0.00 5,000 100.0 41.1100.6050.200.100.000 MID TECH HRDWR REG PROG 1,534 9,100 0.00 6,100 0.00 500 0.00 (5,600) -91.8 41.1100.6050.200.116.000 MID TECH HRDWR TESTING 1,772 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6050.200.119.000 MID TECH HRDWR TITLE III 758 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6050.200.150.000 MID TECH HRDWR SCIENCE 346 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6050.200.400.000 MID TECH HRDWR G&T 1,576 3,000 0.00 0 0.00 3,000 0.00 3,000 100.0 41.1100.6050.201.102.000 BMMS TECH HRDWR ART 330 600 0.00 0 0.00 600 0.00 600 100.0 41.1100.6050.202.102.000 SMS TECH HRDWR ART 0 600 0.00 600 0.00 600 0.00 0 0.0 41.1100.6050.203.102.000 SDMS TECH HRDWR ART 210 600 0.00 220 0.00 600 0.00 380 172.7 41.1100.6050.204.102.000 WMS TECH HRDWR ART 0 600 0.00 0 0.00 600 0.00 600 100.0 41.1100.6050.300.100.000 HIGH TECH HRDWR REG PROG 1,745 3,000 0.00 6,377 0.00 7,600 0.00 1,223 19.2 41.1100.6050.300.112.000 HIGH TECH HRDWR ISAEP 3,564 1,400 0.00 1,400 0.00 1,000 0.00 (400) -28.6 41.1100.6050.300.114.000 HIGH TECH HRDWR ALTE EDUCA P 152 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6050.300.119.000 HIGH TECH HRDWR TITLE III 0 0 0.00 1,980 0.00 1,980 0.00 0 0.0 41.1100.6050.300.123.000 HIGH TECH HRDWR ESL 0 0 0.00 500 0.00 500 0.00 0 0.0 41.1100.6050.300.300.000 HIGH TECH HRDWR CAREER & TEC 8,863 9,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.6050.300.391.000 HIGH TECH HRDWR C&T ST EQ SO 21,829 20,513 0.00 20,023 0.00 20,023 0.00 0 0.0 41.1100.6050.300.395.000 HIGH TECH HRDWR PERKINS 99,705 38,000 0.00 0 0.00 0 0.00 0 0.0 41.1100.6050.300.400.000 HIGH TECH HRDWR G&T 2,768 2,500 0.00 0 0.00 2,500 0.00 2,500 100.0 41.1100.6050.301.102.000 BGHS TECH HRDWR ART 0 575 0.00 434 0.00 600 0.00 166 38.2 41.1100.6050.302.102.000 FDHS TECH HRDWR ART 0 600 0.00 0 0.00 600 0.00 600 100.0 41.1100.6050.303.102.000 RHS TECH HRDWR ART 0 575 0.00 575 0.00 600 0.00 25 4.3 41.1100.6050.304.102.000 SDHS TECH HRDWR ART 500 600 0.00 0 0.00 600 0.00 600 100.0 41.1100.6050.305.102.000 WMHS TECH HRDWR ART 0 600 0.00 151 0.00 600 0.00 449 297.4 41.1100.6050.900.124.000 ADMIN TECH HRDWR AFTER SCHL 0 1,500 0.00 0 0.00 0 0.00 0 0.0 41.1100.6050.900.840.000 ADMIN TECH HRDWR INFA & TODD 2,152 2,200 0.00 3,500 0.00 3,500 0.00 0 0.0 41.1100.6050.910.800.000 PRESCHL TECH HRDWR NON REG DAY 524 3,900 0.00 0 0.00 0 0.00 0 0.0 41.1100.6070.000.150.000 EQUIPMENT SCIENCE 0 10,000 0.00 10,000 0.00 10,000 0.00 0 0.0 126

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 17 BPfull 2017-2018 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 41.1100.6070.200.300.000 MID EQUIPMENT CAREER & TEC 15 100 0.00 0 0.00 100 0.00 100 100.0 41.1100.6070.200.395.000 MID EQUIPMENT PERKINS 0 5,000 0.00 42,993 0.00 5,000 0.00 (37,993) -88.4 41.1100.6070.201.310.000 BMMS EQUIPMENT AGRICULTURE 355 1,060 0.00 0 0.00 1,060 0.00 1,060 100.0 41.1100.6070.201.340.000 BMMS EQUIPMENT WORK & FAM S 2,360 1,080 0.00 1,080 0.00 1,080 0.00 0 0.0 41.1100.6070.201.360.000 BMMS EQUIPMENT BUSINES EDUC 955 560 0.00 560 0.00 560 0.00 0 0.0 41.1100.6070.201.370.000 BMMS EQUIPMENT TECHNOLOGY 3,106 5,000 0.00 2,551 0.00 5,000 0.00 2,449 96.0 41.1100.6070.202.310.000 SMS EQUIPMENT AGRICULTURE 1,196 1,080 0.00 1,080 0.00 1,080 0.00 0 0.0 41.1100.6070.202.340.000 SMS EQUIPMENT WORK & FAM S 0 1,100 0.00 1,100 0.00 1,100 0.00 0 0.0 41.1100.6070.202.360.000 SMS EQUIPMENT BUSINES EDUC 0 440 0.00 440 0.00 440 0.00 0 0.0 41.1100.6070.202.370.000 SMS EQUIPMENT TECHNOLOGY 1,985 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1100.6070.203.310.000 SDMS EQUIPMENT AGRICULTURE 382 1,040 0.00 1,040 0.00 1,040 0.00 0 0.0 41.1100.6070.203.340.000 SDMS EQUIPMENT WORK & FAM S 961 1,160 0.00 1,160 0.00 1,160 0.00 0 0.0 41.1100.6070.203.360.000 SDMS EQUIPMENT BUSINES EDUC 392 460 0.00 460 0.00 460 0.00 0 0.0 41.1100.6070.203.370.000 SDMS EQUIPMENT TECHNOLOGY 1,307 2,000 0.00 1,839 0.00 2,000 0.00 161 8.8 41.1100.6070.204.310.000 WMS EQUIPMENT AGRICULTURE 594 1,240 0.00 1,240 0.00 1,240 0.00 0 0.0 41.1100.6070.204.340.000 WMS EQUIPMENT WORK & FAM S 307 1,160 0.00 1,160 0.00 1,160 0.00 0 0.0 41.1100.6070.204.360.000 WMS EQUIPMENT BUSINES EDUC 841 640 0.00 640 0.00 640 0.00 0 0.0 41.1100.6070.204.370.000 WMS EQUIPMENT TECHNOLOGY 3,598 3,000 0.00 3,000 0.00 3,000 0.00 0 0.0 41.1100.6070.300.300.000 HIGH EQUIPMENT CAREER & TEC 210 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.6070.300.340.000 HIGH EQUIPMENT WORK & FAM S 60 0 0.00 0 0.00 0 0.00 0 0.0 41.1100.6070.300.395.000 HIGH EQUIPMENT PERKINS 616 12,302 0.00 47,993 0.00 47,933 0.00 (60) -0.1 41.1100.6070.301.310.000 BGHS EQUIPMENT AGRICULTURE 595 1,500 0.00 1,500 0.00 1,500 0.00 0 0.0 41.1100.6070.301.340.000 BGHS EQUIPMENT WORK & FAM S 707 720 0.00 720 0.00 720 0.00 0 0.0 41.1100.6070.301.360.000 BGHS EQUIPMENT BUSINES EDUC 0 200 0.00 200 0.00 200 0.00 0 0.0 41.1100.6070.301.370.000 BGHS EQUIPMENT TECHNOLOGY 1,037 660 0.00 660 0.00 660 0.00 0 0.0 41.1100.6070.302.310.000 FDHS EQUIPMENT AGRICULTURE 0 700 0.00 700 0.00 700 0.00 0 0.0 41.1100.6070.302.340.000 FDHS EQUIPMENT WORK & FAM S 0 200 0.00 200 0.00 200 0.00 0 0.0 41.1100.6070.302.360.000 FDHS EQUIPMENT BUSINES EDUC 384 240 0.00 240 0.00 240 0.00 0 0.0 41.1100.6070.302.370.000 FDHS EQUIPMENT TECHNOLOGY 527 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1100.6070.303.310.000 RHS EQUIPMENT AGRICULTURE 0 600 0.00 400 0.00 600 0.00 200 50.0 41.1100.6070.303.340.000 RHS EQUIPMENT WORK & FAM S 121 720 0.00 720 0.00 720 0.00 0 0.0 41.1100.6070.303.360.000 RHS EQUIPMENT BUSINES EDUC 94 300 0.00 300 0.00 300 0.00 0 0.0 41.1100.6070.303.370.000 RHS EQUIPMENT TECHNOLOGY 0 2,000 0.00 1,258 0.00 2,000 0.00 742 59.0 41.1100.6070.304.310.000 SDHS EQUIPMENT AGRICULTURE 410 660 0.00 660 0.00 660 0.00 0 0.0 41.1100.6070.304.340.000 SDHS EQUIPMENT WORK & FAM S 0 840 0.00 1,000 0.00 840 0.00 (160) -16.0 41.1100.6070.304.360.000 SDHS EQUIPMENT BUSINES EDUC 0 200 0.00 200 0.00 200 0.00 0 0.0 41.1100.6070.304.370.000 SDHS EQUIPMENT TECHNOLOGY 530 300 0.00 821 0.00 300 0.00 (521) -63.5 41.1100.6070.305.310.000 WMHS EQUIPMENT AGRICULTURE 1,735 700 0.00 1,254 0.00 700 0.00 (554) -44.2 41.1100.6070.305.340.000 WMHS EQUIPMENT WORK & FAM S 2,306 640 0.00 640 0.00 640 0.00 0 0.0 41.1100.6070.305.360.000 WMHS EQUIPMENT BUSINES EDUC 0 240 0.00 240 0.00 240 0.00 0 0.0 41.1100.6070.305.370.000 WMHS EQUIPMENT TECHNOLOGY 100 300 0.00 1,040 0.00 300 0.00 (740) -71.2 41.1100.7100.000.231.000 SVRP TUIT SUPPO S 1,490,072 762,588 0.00 496,420 0.00 1,212,405 0.00 715,985 144.2 41.1100.7201.300.300.000 HIGH VVTC TUITION CAREER & TEC 1,931,606 2,277,543 0.00 2,242,090 0.00 2,349,919 0.00 107,829 4.8 41.1100.7202.300.300.000 HIGH VVTC LOCAL R CAREER & TEC 445,028 429,259 0.00 425,110 0.00 410,484 0.00 (14,626) -3.4 41.1100.7203.300.300.000 HIGH VVTC STAT FL CAREER & TEC 211,932 192,440 0.00 214,440 0.00 192,440 0.00 (22,000) -10.3 41.1100.7204.300.395.000 HIGH VVTC PERKINS PERKINS 12,809 14,021 0.00 14,055 0.00 14,055 0.00 0 0.0 41.1100.7300.300.400.000 HIGH GOVERNORS SC G&T 481,579 498,768 0.00 493,539 0.00 518,848 0.00 25,309 5.1 TOTAL 63,786,401 65,807,832 923.47 66,152,051 933.93 67,741,378 918.27 1,589,327 2.4 127

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 18 BPfull 2017-2018 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 41.1210.1123.100.000.000 ELEM COUNSELORS 646,065 666,006 14.00 663,735 14.00 677,031 14.00 13,296 2.0 41.1210.1123.200.000.000 MID COUNSELORS 418,302 430,849 8.00 426,702 8.00 435,243 8.00 8,541 2.0 41.1210.1123.300.000.000 HIGH COUNSELORS 678,781 705,138 13.00 710,697 13.00 708,221 13.00 (2,476) -0.3 41.1210.1150.200.000.000 MID OFFICE CLERI 96,476 99,370 4.00 108,035 4.00 103,724 4.00 (4,311) -4.0 41.1210.1150.300.000.000 HIGH OFFICE CLERI 119,477 123,119 5.00 123,122 5.00 125,584 5.00 2,462 2.0 41.1210.2100.000.000.000 FICA 149 0 0.00 0 0.00 0 0.00 0 0.0 41.1210.2100.100.000.000 ELEM FICA 46,915 50,952 0.00 50,775 0.00 51,793 0.00 1,018 2.0 41.1210.2100.200.000.000 MID FICA 38,170 40,560 0.00 40,906 0.00 41,233 0.00 327 0.8 41.1210.2100.300.000.000 HIGH FICA 58,172 63,358 0.00 63,783 0.00 63,788 0.00 5 0.0 41.1210.2210.100.000.000 ELEM VRS 72,942 78,075 0.00 77,563 0.00 88,072 0.00 10,509 13.5 41.1210.2210.200.000.000 MID VRS 69,457 74,594 0.00 71,722 0.00 80,380 0.00 8,658 12.1 41.1210.2210.300.000.000 HIGH VRS 112,264 121,422 0.00 122,238 0.00 136,078 0.00 13,840 11.3 41.1210.2220.100.000.000 ELEM VRS HYBRID 18,215 19,561 0.00 19,740 0.00 22,417 0.00 2,677 13.6 41.1210.2220.200.000.000 MID VRS HYBRID 2,920 3,136 0.00 6,672 0.00 7,578 0.00 906 13.6 41.1210.2300.100.000.000 ELEM HEALTH INSUR 86,280 105,672 0.00 99,831 0.00 117,912 0.00 18,081 18.1 41.1210.2300.200.000.000 MID HEALTH INSUR 79,157 90,576 0.00 101,066 0.00 120,721 0.00 19,655 19.4 41.1210.2300.300.000.000 HIGH HEALTH INSUR 99,494 135,384 0.00 113,827 0.00 129,386 0.00 15,559 13.7 41.1210.2400.100.000.000 ELEM GROUP LIFE 7,715 8,193 0.00 8,696 0.00 8,868 0.00 172 2.0 41.1210.2400.200.000.000 MID GROUP LIFE 6,126 6,524 0.00 7,006 0.00 7,061 0.00 55 0.8 41.1210.2400.300.000.000 HIGH GROUP LIFE 9,501 10,187 0.00 10,923 0.00 10,923 0.00 0 0.0 41.1210.2510.100.000.000 ELEM VRS LTDH 376 413 0.00 417 0.00 426 0.00 9 2.2 41.1210.2510.200.000.000 MID VRS LTDH 60 66 0.00 141 0.00 144 0.00 3 2.1 41.1210.2700.000.000.000 WORKER COMP 8,677 9,111 0.00 4,654 0.00 4,771 0.00 117 2.5 41.1210.2750.100.000.000 ELEM RHCC 6,872 7,392 0.00 7,366 0.00 8,329 0.00 963 13.1 41.1210.2750.200.000.000 MID RHCC 5,457 5,886 0.00 5,934 0.00 6,630 0.00 696 11.7 41.1210.2750.300.000.000 HIGH RHCC 8,464 9,193 0.00 9,255 0.00 10,256 0.00 1,001 10.8 41.1210.2800.000.000.000 OTHER BENEFI 1,936 0 0.00 11,682 0.00 0 0.00 (11,682) -100.0 41.1210.5400.200.000.000 MID LEASE/RENTAL 2,439 2,600 0.00 2,600 0.00 2,600 0.00 0 0.0 41.1210.5400.300.000.000 HIGH LEASE/RENTAL 5,334 5,500 0.00 5,500 0.00 5,500 0.00 0 0.0 41.1210.5504.100.000.000 ELEM CONFERENCES 1,902 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1210.5504.200.000.000 MID CONFERENCES 410 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1210.5504.300.000.000 HIGH CONFERENCES 808 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 41.1210.6013.100.000.000 ELEM SUPPLIES 2,773 2,400 0.00 2,400 0.00 2,400 0.00 0 0.0 41.1210.6013.200.000.000 MID SUPPLIES 881 1,200 0.00 1,200 0.00 1,200 0.00 0 0.0 41.1210.6013.300.000.000 HIGH SUPPLIES 1,955 1,950 0.00 1,950 0.00 1,950 0.00 0 0.0 41.1210.6050.100.000.000 ELEM TECH HRDWR 0 2,400 0.00 2,400 0.00 2,400 0.00 0 0.0 41.1210.6050.200.000.000 MID TECH HRDWR 269 1,200 0.00 1,200 0.00 1,200 0.00 0 0.0 41.1210.6050.300.000.000 HIGH TECH HRDWR 0 1,950 0.00 1,950 0.00 1,950 0.00 0 0.0 TOTAL 2,715,191 2,889,937 44.00 2,891,688 44.00 2,991,769 44.00 100,081 3.5 FUNCTION 1220 SCHOOL SOCIAL WORKER SE 41.1220.1130.900.800.000 ADMIN OTHER PROF NON REG DAY 32,728 33,710 1.00 33,710 1.00 34,384 1.00 674 2.0 41.1220.1130.910.800.000 PRESCHL OTHER PROF NON REG DAY 77,106 79,420 2.00 79,420 2.00 81,008 2.00 1,588 2.0 41.1220.1134.000.000.000 VISITIN TEAC 257,905 270,174 5.00 264,878 5.00 270,175 5.00 5,297 2.0 41.1220.2100.000.000.000 FICA 19,836 20,669 0.00 20,265 0.00 20,668 0.00 403 2.0 41.1220.2100.900.800.000 ADMIN FICA NON REG DAY 2,506 2,579 0.00 2,579 0.00 2,631 0.00 52 2.0 41.1220.2100.910.800.000 PRESCHL FICA NON REG DAY 5,209 6,076 0.00 6,076 0.00 6,197 0.00 121 2.0 128

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 19 BPfull 2017-2018 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 41.1220.2210.000.000.000 VRS 36,880 39,608 0.00 38,831 0.00 44,094 0.00 5,263 13.6 41.1220.2210.900.800.000 ADMIN VRS NON REG DAY 4,601 4,942 0.00 4,942 0.00 5,611 0.00 669 13.5 41.1220.2210.910.800.000 PRESCHL VRS NON REG DAY 10,841 11,643 0.00 11,643 0.00 13,220 0.00 1,577 13.5 41.1220.2300.000.000.000 HEALTH INSUR 32,940 37,740 0.00 36,220 0.00 38,900 0.00 2,680 7.4 41.1220.2300.900.000.000 ADMIN HEALTH INSUR 0 0 0.00 5,033 0.00 11,345 0.00 6,312 125.4 41.1220.2300.900.800.000 ADMIN HEALTH INSUR NON REG DAY 6,624 7,548 0.00 7,244 0.00 7,780 0.00 536 7.4 41.1220.2300.910.800.000 PRESCHL HEALTH INSUR NON REG DAY 13,170 14,904 0.00 14,372 0.00 15,484 0.00 1,112 7.7 41.1220.2400.000.000.000 GROUP LIFE 3,122 3,323 0.00 3,470 0.00 3,539 0.00 69 2.0 41.1220.2400.900.800.000 ADMIN GROUP LIFE NON REG DAY 390 415 0.00 442 0.00 450 0.00 8 1.8 41.1220.2400.910.800.000 PRESCHL GROUP LIFE NON REG DAY 918 977 0.00 1,040 0.00 1,062 0.00 22 2.1 41.1220.2700.000.000.000 WORKER COMP 1,516 1,592 0.00 874 0.00 896 0.00 22 2.5 41.1220.2750.000.000.000 RHCC 2,781 2,999 0.00 2,940 0.00 3,323 0.00 383 13.0 41.1220.2750.900.800.000 ADMIN RHCC NON REG DAY 347 374 0.00 374 0.00 423 0.00 49 13.1 41.1220.2750.910.800.000 PRESCHL RHCC NON REG DAY 817 882 0.00 882 0.00 997 0.00 115 13.0 41.1220.2800.000.000.000 OTHER BENEFI 2,860 0 0.00 0 0.00 0 0.00 0 0.0 41.1220.3100.000.000.000 PROF SERV. 0 500 0.00 500 0.00 750 0.00 250 50.0 41.1220.5004.910.800.000 PRESCHL PARENT ADVIS NON REG DAY 0 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1220.5203.000.000.000 COMMUNICATIO 491 800 0.00 550 0.00 600 0.00 50 9.1 41.1220.5203.910.800.000 PRESCHL COMMUNICATIO NON REG DAY 1,152 1,500 0.00 1,500 0.00 1,500 0.00 0 0.0 41.1220.5504.000.000.000 CONFERENCES 624 1,500 0.00 1,500 0.00 1,500 0.00 0 0.0 41.1220.6001.910.800.000 PRESCHL SUPPLIES NON REG DAY 86 500 0.00 500 0.00 500 0.00 0 0.0 41.1220.6013.000.000.000 SUPPLIES 1,371 1,400 0.00 1,800 0.00 2,000 0.00 200 11.1 41.1220.6040.000.000.000 SOFTWARE 0 0 0.00 930 0.00 1,000 0.00 70 7.5 41.1220.6050.000.000.000 TECH HRDWR 0 0 0.00 870 0.00 300 0.00 (570) -65.5 TOTAL 516,821 546,775 8.00 544,385 8.00 571,337 8.00 26,952 5.0 FUNCTION 1230 HOMEBOUND INSTRUCTION 41.1230.1121.100.000.000 ELEM TEACHER 2,475 8,500 0.00 8,500 0.00 10,000 0.00 1,500 17.6 41.1230.1121.300.000.000 HIGH TEACHER 25,662 26,309 0.00 26,309 0.00 30,000 0.00 3,691 14.0 41.1230.2100.100.000.000 ELEM FICA 183 650 0.00 650 0.00 765 0.00 115 17.7 41.1230.2100.300.000.000 HIGH FICA 1,954 2,013 0.00 2,013 0.00 2,295 0.00 282 14.0 41.1230.3100.300.000.000 HIGH PROF SERV. 565 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 TOTAL 30,839 38,472 0.00 38,472 0.00 44,060 0.00 5,588 14.5 FUNCTION 1310 IMPROVEMENT OF INSTRUCT 41.1310.1121.100.100.000 ELEM TEACHER REG PROG 98,549 101,504 2.00 51,183 1.00 52,207 1.00 1,024 2.0 41.1310.1121.100.192.000 ELEM TEACHER TITLE II 0 0 0.00 50,329 1.00 51,336 1.00 1,007 2.0 41.1310.1121.200.192.000 MID TEACHER TITLE II 0 0 0.00 52,753 1.00 53,808 1.00 1,055 2.0 41.1310.1124.000.100.000 SUPERVISORS REG PROG 411,432 423,775 5.45 465,838 6.00 475,155 6.00 9,317 2.0 41.1310.1124.000.200.000 SUPERVISORS SPEC ED 102,564 105,641 1.00 105,641 1.00 90,919 1.00 (14,722) -13.9 41.1310.1124.000.300.000 SUPERVISORS CAREER & TEC 68,741 70,803 1.00 70,803 1.00 72,219 1.00 1,416 2.0 41.1310.1124.100.181.000 ELEM SUPERVISORS TITLE I, MAI 46,403 47,795 0.55 0 0.00 0 0.00 0 0.0 41.1310.1124.900.800.000 ADMIN SUPERVISORS NON REG DAY 79,289 81,668 1.00 81,668 1.00 83,301 1.00 1,633 2.0 41.1310.1130.000.100.000 OTHER PROF REG PROG 94,859 97,705 1.00 101,515 1.00 103,545 1.00 2,030 2.0 41.1310.1130.000.123.000 OTHER PROF ESL 27,444 27,376 0.00 28,197 0.00 28,930 0.00 733 2.6 41.1310.1137.000.100.000 ACCOUNTANT REG PROG 0 0 0.00 23,481 0.50 23,950 0.50 469 2.0 129

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 20 BPfull 2017-2018 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 41.1310.1150.000.100.000 OFFICE CLERI REG PROG 166,211 171,186 4.00 171,187 4.00 174,611 4.00 3,424 2.0 41.1310.1150.000.200.000 OFFICE CLERI SPEC ED 88,811 91,476 2.00 91,476 2.00 93,306 2.00 1,830 2.0 41.1310.1150.100.181.000 ELEM OFFICE CLERI TITLE I, MAI 22,797 23,481 0.50 0 0.00 0 0.00 0 0.0 41.1310.2100.000.100.000 FICA REG PROG 49,417 52,991 0.00 58,295 0.00 59,459 0.00 1,164 2.0 41.1310.2100.000.123.000 FICA ESL 2,099 2,094 0.00 2,157 0.00 2,213 0.00 56 2.6 41.1310.2100.000.200.000 FICA SPEC ED 13,968 15,081 0.00 15,081 0.00 14,093 0.00 (988) -6.6 41.1310.2100.000.300.000 FICA CAREER & TEC 4,847 5,417 0.00 5,417 0.00 5,525 0.00 108 2.0 41.1310.2100.100.100.000 ELEM FICA REG PROG 6,355 7,765 0.00 3,915 0.00 3,994 0.00 79 2.0 41.1310.2100.100.181.000 ELEM FICA TITLE I, MAI 5,279 5,452 0.00 0 0.00 0 0.00 0 0.0 41.1310.2100.100.192.000 ELEM FICA TITLE II 0 0 0.00 3,850 0.00 3,927 0.00 77 2.0 41.1310.2100.200.192.000 MID FICA TITLE II 0 0 0.00 4,036 0.00 4,116 0.00 80 2.0 41.1310.2100.900.800.000 ADMIN FICA NON REG DAY 5,371 6,247 0.00 6,247 0.00 6,373 0.00 126 2.0 41.1310.2210.000.100.000 VRS REG PROG 94,552 101,546 0.00 111,714 0.00 126,849 0.00 15,135 13.5 41.1310.2210.000.200.000 VRS SPEC ED 26,907 28,898 0.00 28,898 0.00 30,066 0.00 1,168 4.0 41.1310.2210.000.300.000 VRS CAREER & TEC 9,665 10,380 0.00 10,380 0.00 11,786 0.00 1,406 13.5 41.1310.2210.100.100.000 ELEM VRS REG PROG 13,856 14,880 0.00 7,503 0.00 8,520 0.00 1,017 13.6 41.1310.2210.100.181.000 ELEM VRS TITLE I, MAI 9,729 10,449 0.00 0 0.00 0 0.00 0 0.0 41.1310.2210.100.192.000 ELEM VRS TITLE II 0 0 0.00 7,378 0.00 8,378 0.00 1,000 13.6 41.1310.2210.200.192.000 MID VRS TITLE II 0 0 0.00 7,734 0.00 8,781 0.00 1,047 13.5 41.1310.2210.900.800.000 ADMIN VRS NON REG DAY 11,148 11,973 0.00 11,973 0.00 13,595 0.00 1,622 13.5 41.1310.2300.000.100.000 HEALTH INSUR REG PROG 68,813 77,873 0.00 88,054 0.00 98,645 0.00 10,591 12.0 41.1310.2300.000.200.000 HEALTH INSUR SPEC ED 19,755 22,356 0.00 23,980 0.00 27,526 0.00 3,546 14.8 41.1310.2300.000.300.000 HEALTH INSUR CAREER & TEC 6,585 7,452 0.00 7,186 0.00 7,742 0.00 556 7.7 41.1310.2300.100.100.000 ELEM HEALTH INSUR REG PROG 11,448 15,096 0.00 6,679 0.00 7,780 0.00 1,101 16.5 41.1310.2300.100.181.000 ELEM HEALTH INSUR TITLE I, MAI 6,914 7,825 0.00 0 0.00 0 0.00 0 0.0 41.1310.2300.100.192.000 ELEM HEALTH INSUR TITLE II 0 0 0.00 9,168 0.00 11,626 0.00 2,458 26.8 41.1310.2300.200.192.000 MID HEALTH INSUR TITLE II 0 0 0.00 7,244 0.00 7,780 0.00 536 7.4 41.1310.2300.900.800.000 ADMIN HEALTH INSUR NON REG DAY 6,585 7,452 0.00 7,186 0.00 7,742 0.00 556 7.7 41.1310.2400.000.100.000 GROUP LIFE REG PROG 8,003 8,519 0.00 9,982 0.00 10,181 0.00 199 2.0 41.1310.2400.000.200.000 GROUP LIFE SPEC ED 2,277 2,424 0.00 2,582 0.00 2,413 0.00 (169) -6.5 41.1310.2400.000.300.000 GROUP LIFE CAREER & TEC 818 871 0.00 928 0.00 946 0.00 18 1.9 41.1310.2400.100.100.000 ELEM GROUP LIFE REG PROG 1,173 1,249 0.00 670 0.00 684 0.00 14 2.1 41.1310.2400.100.181.000 ELEM GROUP LIFE TITLE I, MAI 824 877 0.00 0 0.00 0 0.00 0 0.0 41.1310.2400.100.192.000 ELEM GROUP LIFE TITLE II 0 0 0.00 659 0.00 673 0.00 14 2.1 41.1310.2400.200.192.000 MID GROUP LIFE TITLE II 0 0 0.00 691 0.00 705 0.00 14 2.0 41.1310.2400.900.800.000 ADMIN GROUP LIFE NON REG DAY 944 1,005 0.00 1,070 0.00 1,091 0.00 21 2.0 41.1310.2700.000.000.000 WORKER COMP 5,061 5,314 0.00 2,845 0.00 2,916 0.00 71 2.5 41.1310.2750.000.100.000 RHCC REG PROG 7,128 7,687 0.00 8,457 0.00 9,562 0.00 1,105 13.1 41.1310.2750.000.200.000 RHCC SPEC ED 2,029 2,188 0.00 2,188 0.00 2,266 0.00 78 3.6 41.1310.2750.000.300.000 RHCC CAREER & TEC 729 786 0.00 786 0.00 888 0.00 102 13.0 41.1310.2750.100.100.000 ELEM RHCC REG PROG 1,045 1,127 0.00 568 0.00 642 0.00 74 13.0 41.1310.2750.100.181.000 ELEM RHCC TITLE I, MAI 734 792 0.00 0 0.00 0 0.00 0 0.0 41.1310.2750.100.192.000 ELEM RHCC TITLE II 0 0 0.00 559 0.00 631 0.00 72 12.9 41.1310.2750.200.192.000 MID RHCC TITLE II 0 0 0.00 586 0.00 662 0.00 76 13.0 41.1310.2750.900.800.000 ADMIN RHCC NON REG DAY 840 907 0.00 907 0.00 1,025 0.00 118 13.0 41.1310.2800.000.200.000 OTHER BENEFI SPEC ED 0 0 0.00 23,827 0.00 0 0.00 (23,827) -100.0 41.1310.3100.000.200.000 PROF SERV. SPEC ED 0 17,000 0.00 0 0.00 0 0.00 0 0.0 41.1310.3100.100.181.000 ELEM PROF SERV. TITLE I, MAI 0 4,000 0.00 4,000 0.00 4,000 0.00 0 0.0 130

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 21 BPfull 2017-2018 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 41.1310.3500.000.200.000 PRINT & BIND SPEC ED 676 750 0.00 1,250 0.00 1,300 0.00 50 4.0 41.1310.5400.000.100.000 LEASE/RENTAL REG PROG 22,732 22,000 0.00 25,000 0.00 25,000 0.00 0 0.0 41.1310.5400.000.200.000 LEASE/RENTAL SPEC ED 4,034 4,050 0.00 4,050 0.00 0 0.00 (4,050) -100.0 41.1310.5501.000.100.000 TRAVEL REG PROG 71 0 0.00 0 0.00 0 0.00 0 0.0 41.1310.5504.000.100.000 CONFERENCES REG PROG 6,580 5,000 0.00 5,952 0.00 6,000 0.00 48 0.8 41.1310.5504.000.200.000 CONFERENCES SPEC ED 697 1,500 0.00 1,500 0.00 1,500 0.00 0 0.0 41.1310.5504.100.181.000 ELEM CONFERENCES TITLE I, MAI 0 3,000 0.00 3,000 0.00 3,000 0.00 0 0.0 41.1310.5801.000.100.000 DUES/MEMBERS REG PROG 43 8,500 0.00 7,358 0.00 7,500 0.00 142 1.9 41.1310.5801.000.200.000 DUES/MEMBERS SPEC ED 175 180 0.00 300 0.00 300 0.00 0 0.0 41.1310.6001.000.200.000 SUPPLIES SPEC ED 818 0 0.00 0 0.00 0 0.00 0 0.0 41.1310.6001.100.181.000 ELEM SUPPLIES TITLE I, MAI 900 2,500 0.00 2,500 0.00 2,500 0.00 0 0.0 41.1310.6007.000.200.000 REPAIR SUPPL SPEC ED 0 500 0.00 500 0.00 0 0.00 (500) -100.0 41.1310.6013.000.200.000 SUPPLIES SPEC ED 2,685 2,000 0.00 0 0.00 1,000 0.00 1,000 100.0 41.1310.6016.100.181.000 ELEM TITLE I PARE TITLE I, MAI 0 200 0.00 200 0.00 0 0.00 (200) -100.0 41.1310.6040.000.100.000 SOFTWARE REG PROG 3,564 4,000 0.00 3,663 0.00 4,000 0.00 337 9.2 41.1310.6040.000.200.000 SOFTWARE SPEC ED 16,467 0 0.00 12,100 0.00 28,000 0.00 15,900 131.4 41.1310.6050.000.100.000 TECH HRDWR REG PROG 180 3,000 0.00 3,351 0.00 3,500 0.00 149 4.4 41.1310.6050.000.200.000 TECH HRDWR SPEC ED 694 700 0.00 700 0.00 0 0.00 (700) -100.0 TOTAL 1,672,314 1,766,263 18.50 1,860,875 19.50 1,902,688 19.50 41,813 2.2 FUNCTION 1320 MEDIA SERVICES 41.1320.1122.100.000.000 ELEM LIBRARIANS 583,893 582,040 11.00 582,393 11.00 594,054 11.00 11,661 2.0 41.1320.1122.200.000.000 MID LIBRARIANS 211,769 218,120 4.00 218,149 4.00 222,513 4.00 4,364 2.0 41.1320.1122.300.000.000 HIGH LIBRARIANS 275,110 290,502 5.00 275,099 5.00 265,846 5.00 (9,253) -3.4 41.1320.1150.000.000.000 OFFICE CLERI 30,465 31,379 1.00 32,948 1.00 33,607 1.00 659 2.0 41.1320.1150.200.000.000 MID OFFICE CLERI 69,435 71,744 4.00 71,744 4.00 73,178 4.00 1,434 2.0 41.1320.1150.300.000.000 HIGH OFFICE CLERI 79,462 81,962 5.00 81,963 5.00 83,602 5.00 1,639 2.0 41.1320.2100.000.000.000 FICA 3,113 2,400 0.00 2,521 0.00 2,571 0.00 50 2.0 41.1320.2100.100.000.000 ELEM FICA 43,731 44,526 0.00 44,555 0.00 45,447 0.00 892 2.0 41.1320.2100.200.000.000 MID FICA 21,017 22,173 0.00 22,176 0.00 22,622 0.00 446 2.0 41.1320.2100.300.000.000 HIGH FICA 26,769 28,493 0.00 27,317 0.00 26,731 0.00 (586) -2.1 41.1320.2210.000.000.000 VRS 4,283 4,600 0.00 4,830 0.00 5,485 0.00 655 13.6 41.1320.2210.100.000.000 ELEM VRS 82,316 85,325 0.00 85,378 0.00 96,948 0.00 11,570 13.6 41.1320.2210.200.000.000 MID VRS 37,135 39,882 0.00 39,886 0.00 45,291 0.00 5,405 13.6 41.1320.2210.300.000.000 HIGH VRS 46,620 50,068 0.00 47,810 0.00 51,879 0.00 4,069 8.5 41.1320.2220.200.000.000 MID VRS HYBRID 2,433 2,613 0.00 2,613 0.00 2,967 0.00 354 13.5 41.1320.2220.300.000.000 HIGH VRS HYBRID 4,223 4,536 0.00 4,536 0.00 5,151 0.00 615 13.6 41.1320.2300.000.000.000 HEALTH INSUR 6,585 7,452 0.00 7,186 0.00 7,742 0.00 556 7.7 41.1320.2300.100.000.000 ELEM HEALTH INSUR 73,254 83,028 0.00 79,266 0.00 93,747 0.00 14,481 18.3 41.1320.2300.200.000.000 MID HEALTH INSUR 53,265 60,384 0.00 59,285 0.00 70,495 0.00 11,210 18.9 41.1320.2300.300.000.000 HIGH HEALTH INSUR 53,187 75,480 0.00 59,155 0.00 68,528 0.00 9,373 15.8 41.1320.2400.000.000.000 GROUP LIFE 363 386 0.00 432 0.00 440 0.00 8 1.9 41.1320.2400.100.000.000 ELEM GROUP LIFE 6,967 7,161 0.00 7,629 0.00 7,784 0.00 155 2.0 41.1320.2400.200.000.000 MID GROUP LIFE 3,349 3,565 0.00 3,796 0.00 3,873 0.00 77 2.0 41.1320.2400.300.000.000 HIGH GROUP LIFE 4,303 4,583 0.00 4,678 0.00 4,578 0.00 (100) -2.1 41.1320.2510.200.000.000 MID VRS LTDH 50 55 0.00 55 0.00 56 0.00 1 1.8 41.1320.2510.300.000.000 HIGH VRS LTDH 87 96 0.00 96 0.00 98 0.00 2 2.1 131

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 22 BPfull 2017-2018 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 41.1320.2700.000.000.000 WORKER COMP 5,603 5,883 0.00 2,960 0.00 3,034 0.00 74 2.5 41.1320.2750.000.000.000 RHCC 323 348 0.00 366 0.00 413 0.00 47 12.8 41.1320.2750.100.000.000 ELEM RHCC 6,206 6,462 0.00 6,467 0.00 7,308 0.00 841 13.0 41.1320.2750.200.000.000 MID RHCC 2,983 3,218 0.00 3,219 0.00 3,638 0.00 419 13.0 41.1320.2750.300.000.000 HIGH RHCC 3,833 4,134 0.00 3,964 0.00 4,299 0.00 335 8.5 41.1320.2800.000.000.000 OTHER BENEFI 10,000 0 0.00 9,080 0.00 0 0.00 (9,080) -100.0 41.1320.5504.000.000.000 CONFERENCES 4,098 8,000 0.00 8,000 0.00 8,000 0.00 0 0.0 41.1320.6012.101.000.000 BMES BOOKS/SUBSCR 3,870 3,770 0.00 3,390 0.00 0 0.00 (3,390) -100.0 41.1320.6012.102.000.000 CASL BOOKS/SUBSCR 5,155 5,140 0.00 5,450 0.00 7,010 0.00 1,560 28.6 41.1320.6012.103.000.000 CHVL BOOKS/SUBSCR 3,362 3,260 0.00 3,461 0.00 4,530 0.00 1,069 30.9 41.1320.6012.104.000.000 CLYM BOOKS/SUBSCR 5,743 6,150 0.00 6,180 0.00 7,530 0.00 1,350 21.8 41.1320.6012.105.000.000 CRGVL BOOKS/SUBSCR 1,870 1,900 0.00 1,890 0.00 1,890 0.00 0 0.0 41.1320.6012.107.000.000 NRES BOOKS/SUBSCR 2,890 2,860 0.00 2,720 0.00 3,300 0.00 580 21.3 41.1320.6012.108.000.000 RES BOOKS/SUBSCR 5,636 5,570 0.00 5,450 0.00 6,410 0.00 960 17.6 41.1320.6012.109.000.000 SDES BOOKS/SUBSCR 6,761 6,580 0.00 6,610 0.00 6,210 0.00 (400) -6.1 41.1320.6012.110.000.000 STUMP BOOKS/SUBSCR 3,621 3,580 0.00 3,591 0.00 3,970 0.00 379 10.6 41.1320.6012.111.000.000 VES BOOKS/SUBSCR 3,500 3,510 0.00 3,600 0.00 0 0.00 (3,600) -100.0 41.1320.6012.112.000.000 WES BOOKS/SUBSCR 6,971 6,690 0.00 7,080 0.00 6,190 0.00 (890) -12.6 41.1320.6012.201.000.000 BMMS BOOKS/SUBSCR 7,935 7,985 0.00 7,895 0.00 7,755 0.00 (140) -1.8 41.1320.6012.202.000.000 SMS BOOKS/SUBSCR 6,358 6,355 0.00 6,526 0.00 6,085 0.00 (441) -6.8 41.1320.6012.203.000.000 SDMS BOOKS/SUBSCR 5,785 5,855 0.00 5,975 0.00 5,835 0.00 (140) -2.3 41.1320.6012.204.000.000 WMS BOOKS/SUBSCR 6,763 6,565 0.00 6,545 0.00 6,505 0.00 (40) -0.6 41.1320.6012.301.000.000 BGHS BOOKS/SUBSCR 5,718 5,725 0.00 5,630 0.00 5,765 0.00 135 2.4 41.1320.6012.302.000.000 FDHS BOOKS/SUBSCR 8,187 8,595 0.00 8,401 0.00 8,445 0.00 44 0.5 41.1320.6012.303.000.000 RHS BOOKS/SUBSCR 5,405 5,305 0.00 5,350 0.00 5,295 0.00 (55) -1.0 41.1320.6012.304.000.000 SDHS BOOKS/SUBSCR 7,663 7,565 0.00 7,445 0.00 7,625 0.00 180 2.4 41.1320.6012.305.000.000 WMHS BOOKS/SUBSCR 7,868 8,215 0.00 8,286 0.00 8,475 0.00 189 2.3 41.1320.6013.000.000.000 SUPPLIES 2,626 0 0.00 11,924 0.00 11,924 0.00 0 0.0 41.1320.6040.000.000.000 SOFTWARE 34,219 42,000 0.00 30,076 0.00 30,076 0.00 0 0.0 41.1320.6050.000.000.000 TECH HRDWR 57 0 0.00 0 0.00 0 0.00 0 0.0 TOTAL 1,904,193 1,983,773 30.00 1,953,027 30.00 2,012,750 30.00 59,723 3.1 FUNCTION 1380 TECHNOLOGY SERVICES 41.1380.1124.000.000.000 SUPERVISORS 335,550 384,899 8.00 385,376 8.00 393,084 8.00 7,708 2.0 41.1380.1140.000.000.000 TECHNICAL 746,162 883,075 16.00 884,601 16.00 850,217 15.00 (34,384) -3.9 41.1380.1150.000.000.000 OFFICE CLERI 16,341 20,257 0.50 0 0.00 0 0.00 0 0.0 41.1380.2100.000.000.000 FICA 82,270 98,549 0.00 97,150 0.00 95,114 0.00 (2,036) -2.1 41.1380.2210.000.000.000 VRS 144,806 174,444 0.00 164,913 0.00 179,703 0.00 14,790 9.0 41.1380.2220.000.000.000 VRS HYBRID 8,922 14,412 0.00 21,267 0.00 23,203 0.00 1,936 9.1 41.1380.2300.000.000.000 HEALTH INSUR 146,240 183,342 0.00 178,324 0.00 199,820 0.00 21,496 12.1 41.1380.2400.000.000.000 GROUP LIFE 13,011 15,847 0.00 16,638 0.00 16,286 0.00 (352) -2.1 41.1380.2510.000.000.000 VRS LTDH 184 305 0.00 450 0.00 441 0.00 (9) -2.0 41.1380.2700.000.000.000 WORKER COMP 4,393 4,613 0.00 2,743 0.00 2,811 0.00 68 2.5 41.1380.2750.000.000.000 RHCC 11,590 14,301 0.00 14,098 0.00 15,293 0.00 1,195 8.5 41.1380.2800.000.000.000 OTHER BENEFI 7,836 0 0.00 0 0.00 0 0.00 0 0.0 41.1380.2800.000.125.000 OTHER BENEFI TECHNOLOGY 257 500 0.00 500 0.00 250 0.00 (250) -50.0 41.1380.3100.000.125.000 PROF SERV. TECHNOLOGY 81,843 88,000 0.00 88,000 0.00 88,000 0.00 0 0.0 132

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 23 BPfull 2017-2018 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 41.1380.3300.000.125.000 MAINTEN SERV TECHNOLOGY 42,620 192,850 0.00 2,600 0.00 0 0.00 (2,600) -100.0 41.1380.5001.000.125.000 COMMUNICATIO TECHNOLOGY 582,822 650,000 0.00 665,000 0.00 665,000 0.00 0 0.0 41.1380.5400.000.125.000 LEASE/RENTAL TECHNOLOGY 0 0 0.00 0 0.00 2,600 0.00 2,600 100.0 41.1380.5501.000.000.000 TRAVEL 637 0 0.00 0 0.00 0 0.00 0 0.0 41.1380.5501.000.125.000 TRAVEL TECHNOLOGY 0 0 0.00 1,000 0.00 1,000 0.00 0 0.0 41.1380.6001.000.125.000 SUPPLIES TECHNOLOGY 1,347 2,500 0.00 1,500 0.00 1,500 0.00 0 0.0 41.1380.6040.000.125.000 SOFTWARE TECHNOLOGY 115,647 0 0.00 190,250 0.00 150,250 0.00 (40,000) -21.0 41.1380.6050.000.125.000 TECH HRDWR TECHNOLOGY 452,352 435,000 0.00 420,000 0.00 280,000 0.00 (140,000) -33.3 41.1380.6060.000.125.000 TECH INFRAST TECHNOLOGY 10,523 85,000 0.00 85,000 0.00 85,000 0.00 0 0.0 TOTAL 2,805,353 3,247,894 24.50 3,219,410 24.00 3,049,572 23.00 (169,838) -5.3 FUNCTION 1410 OFFICE OF THE PRINCIPAL 41.1410.1126.100.000.000 ELEM PRINCIPALS 868,291 865,336 11.00 868,937 11.00 738,703 9.00 (130,234) -15.0 41.1410.1126.200.000.000 MID PRINCIPALS 345,670 356,041 4.00 330,527 4.00 337,138 4.00 6,611 2.0 41.1410.1126.300.000.000 HIGH PRINCIPALS 475,491 489,757 5.00 489,757 5.00 499,552 5.00 9,795 2.0 41.1410.1127.100.000.000 ELEM ASSISTA PRIN 209,398 253,655 4.00 254,548 4.00 259,640 4.00 5,092 2.0 41.1410.1127.200.000.000 MID ASSISTA PRIN 340,206 355,836 5.00 344,190 5.00 351,074 5.00 6,884 2.0 41.1410.1127.300.000.000 HIGH ASSISTA PRIN 882,130 919,660 13.00 932,811 13.00 951,468 13.00 18,657 2.0 41.1410.1150.100.000.000 ELEM OFFICE CLERI 451,236 525,416 16.00 507,862 16.00 487,542 15.00 (20,320) -4.0 41.1410.1150.200.000.000 MID OFFICE CLERI 248,155 246,927 8.00 246,926 8.00 241,910 8.00 (5,016) -2.0 41.1410.1150.300.000.000 HIGH OFFICE CLERI 329,065 338,740 12.00 338,742 12.00 333,920 12.00 (4,822) -1.4 41.1410.1627.100.000.000 ELEM ASST PRIN SU 5,383 6,921 0.00 3,960 0.00 3,960 0.00 0 0.0 41.1410.1628.300.520.000 HIGH ATHL ASST SU ATHLETICS 16,956 16,954 0.00 17,462 0.00 17,462 0.00 0 0.0 41.1410.2100.100.000.000 ELEM FICA 112,740 126,324 0.00 125,097 0.00 113,969 0.00 (11,128) -8.9 41.1410.2100.200.000.000 MID FICA 72,947 73,352 0.00 70,509 0.00 71,158 0.00 649 0.9 41.1410.2100.300.000.000 HIGH FICA 125,686 133,738 0.00 134,743 0.00 136,545 0.00 1,802 1.3 41.1410.2100.300.520.000 HIGH FICA ATHLETICS 1,242 1,297 0.00 1,336 0.00 1,336 0.00 0 0.0 41.1410.2210.100.000.000 ELEM VRS 204,462 229,220 0.00 229,877 0.00 236,935 0.00 7,058 3.1 41.1410.2210.200.000.000 MID VRS 131,337 140,561 0.00 130,747 0.00 146,837 0.00 16,090 12.3 41.1410.2210.300.000.000 HIGH VRS 234,882 254,025 0.00 255,955 0.00 288,743 0.00 32,788 12.8 41.1410.2220.100.000.000 ELEM VRS HYBRID 9,337 11,850 0.00 9,277 0.00 5,560 0.00 (3,717) -40.1 41.1410.2220.200.000.000 MID VRS HYBRID 0 0 0.00 4,367 0.00 4,959 0.00 592 13.6 41.1410.2220.300.000.000 HIGH VRS HYBRID 2,098 2,254 0.00 2,254 0.00 2,559 0.00 305 13.5 41.1410.2300.100.000.000 ELEM HEALTH INSUR 190,207 231,492 0.00 230,368 0.00 241,451 0.00 11,083 4.8 41.1410.2300.200.000.000 MID HEALTH INSUR 111,127 127,068 0.00 128,394 0.00 143,829 0.00 15,435 12.0 41.1410.2300.300.000.000 HIGH HEALTH INSUR 192,033 224,232 0.00 240,016 0.00 279,933 0.00 39,917 16.6 41.1410.2400.100.000.000 ELEM GROUP LIFE 18,095 20,223 0.00 21,370 0.00 19,461 0.00 (1,909) -8.9 41.1410.2400.200.000.000 MID GROUP LIFE 11,116 11,794 0.00 12,072 0.00 12,182 0.00 110 0.9 41.1410.2400.300.000.000 HIGH GROUP LIFE 20,058 21,501 0.00 23,072 0.00 23,385 0.00 313 1.4 41.1410.2510.100.000.000 ELEM VRS LTDH 192 251 0.00 197 0.00 106 0.00 (91) -46.2 41.1410.2510.200.000.000 MID VRS LTDH 0 0 0.00 92 0.00 94 0.00 2 2.2 41.1410.2510.300.000.000 HIGH VRS LTDH 43 48 0.00 48 0.00 49 0.00 1 2.1 41.1410.2700.000.000.000 WORKER COMP 18,243 19,155 0.00 10,049 0.00 10,300 0.00 251 2.5 41.1410.2750.100.000.000 ELEM RHCC 16,118 18,254 0.00 18,110 0.00 18,280 0.00 170 0.9 41.1410.2750.200.000.000 MID RHCC 9,902 10,640 0.00 10,228 0.00 11,440 0.00 1,212 11.8 41.1410.2750.300.000.000 HIGH RHCC 17,867 19,407 0.00 19,553 0.00 21,955 0.00 2,402 12.3 41.1410.2800.100.000.000 ELEM OTHER BENEFI 20,626 10,000 0.00 17,436 0.00 10,000 0.00 (7,436) -42.6 133

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 24 BPfull 2017-2018 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 41.1410.2800.200.000.000 MID OTHER BENEFI 37,780 10,000 0.00 8,990 0.00 10,000 0.00 1,010 11.2 41.1410.2800.300.000.000 HIGH OTHER BENEFI 4,778 15,000 0.00 17,226 0.00 10,000 0.00 (7,226) -41.9 41.1410.5400.100.000.000 ELEM LEASE/RENTAL 225,743 225,000 0.00 215,000 0.00 209,049 0.00 (5,951) -2.8 41.1410.5400.200.000.000 MID LEASE/RENTAL 91,043 100,000 0.00 90,000 0.00 90,000 0.00 0 0.0 41.1410.5400.300.000.000 HIGH LEASE/RENTAL 134,568 147,500 0.00 130,000 0.00 130,000 0.00 0 0.0 41.1410.5501.100.000.000 ELEM TRAVEL 3,526 3,000 0.00 3,750 0.00 3,750 0.00 0 0.0 41.1410.5501.200.000.000 MID TRAVEL 2,424 3,200 0.00 2,610 0.00 2,610 0.00 0 0.0 41.1410.5501.300.000.000 HIGH TRAVEL 26,427 25,000 0.00 27,020 0.00 27,020 0.00 0 0.0 41.1410.5504.100.000.000 ELEM CONFERENCES 676 1,500 0.00 3,200 0.00 3,200 0.00 0 0.0 41.1410.5504.200.000.000 MID CONFERENCES 1,275 1,200 0.00 2,500 0.00 2,500 0.00 0 0.0 41.1410.5504.300.000.000 HIGH CONFERENCES 2 300 0.00 750 0.00 750 0.00 0 0.0 41.1410.6001.100.000.000 ELEM SUPPLIES 2,062 2,000 0.00 2,266 0.00 2,266 0.00 0 0.0 41.1410.6001.200.000.000 MID SUPPLIES 647 750 0.00 1,236 0.00 1,236 0.00 0 0.0 41.1410.6001.300.000.000 HIGH SUPPLIES 809 1,000 0.00 1,648 0.00 1,648 0.00 0 0.0 41.1410.6040.100.000.000 ELEM SOFTWARE 5,473 5,475 0.00 5,170 0.00 5,170 0.00 0 0.0 41.1410.6040.200.000.000 MID SOFTWARE 1,990 2,000 0.00 2,100 0.00 2,100 0.00 0 0.0 41.1410.6040.300.000.000 HIGH SOFTWARE 2,488 2,500 0.00 2,680 0.00 2,680 0.00 0 0.0 41.1410.6050.100.000.000 ELEM TECH HRDWR 1,873 0 0.00 0 0.00 0 0.00 0 0.0 TOTAL 6,235,923 6,607,354 78.00 6,547,035 78.00 6,527,414 75.00 (19,621) -0.3 FUNCTION 2110 BOARD SERVICES 41.2110.1111.900.000.000 ADMIN BOARD MEMBER 21,000 21,000 7.00 21,000 7.00 21,000 7.00 0 0.0 41.2110.2100.900.000.000 ADMIN FICA 1,607 1,610 0.00 1,610 0.00 1,610 0.00 0 0.0 41.2110.2300.900.000.000 ADMIN HEALTH INSUR 42,140 52,164 0.00 45,538 0.00 50,752 0.00 5,214 11.4 41.2110.3100.900.000.000 ADMIN PROF SERV. 150,931 112,876 0.00 144,000 0.00 144,000 0.00 0 0.0 41.2110.3600.900.000.000 ADMIN ADVERTISING 279 750 0.00 300 0.00 300 0.00 0 0.0 41.2110.5008.900.000.000 ADMIN RELOCAT EXPE 923 0 0.00 0 0.00 0 0.00 0 0.0 41.2110.5501.900.000.000 ADMIN TRAVEL 95 0 0.00 0 0.00 0 0.00 0 0.0 41.2110.5504.900.000.000 ADMIN CONFERENCES 7,205 12,000 0.00 11,000 0.00 11,000 0.00 0 0.0 41.2110.5600.900.000.000 ADMIN CONT TO OTHE 1,000 0 0.00 0 0.00 0 0.00 0 0.0 41.2110.5801.900.000.000 ADMIN DUES/MEMBERS 11,450 11,292 0.00 11,370 0.00 11,370 0.00 0 0.0 TOTAL 236,630 211,692 7.00 234,818 7.00 240,032 7.00 5,214 2.2 FUNCTION 2120 EXECUTIVE ADMIN SERVICE 41.2120.1112.900.000.000 ADMIN SUPERINTENDE 169,355 174,436 1.00 177,968 1.00 181,527 1.00 3,559 2.0 41.2120.1113.900.000.000 ADMIN ASSISTA SUPE 126,692 111,554 1.00 116,517 1.00 118,847 1.00 2,330 2.0 41.2120.1150.900.000.000 ADMIN OFFICE CLERI 108,800 113,536 2.50 135,771 3.00 138,452 3.00 2,681 2.0 41.2120.2100.900.000.000 ADMIN FICA 29,293 27,096 0.00 30,498 0.00 30,953 0.00 455 1.5 41.2120.2210.900.000.000 ADMIN VRS 56,332 58,314 0.00 62,811 0.00 71,322 0.00 8,511 13.6 41.2120.2300.900.000.000 ADMIN HEALTH INSUR 30,422 33,534 0.00 42,290 0.00 50,000 0.00 7,710 18.2 41.2120.2400.900.000.000 ADMIN GROUP LIFE 4,768 4,892 0.00 5,612 0.00 5,725 0.00 113 2.0 41.2120.2600.900.000.000 ADMIN UNEMPL INSUR 19 200 0.00 0 0.00 0 0.00 0 0.0 41.2120.2700.900.000.000 ADMIN WORKER COMP 1,678 1,761 0.00 973 0.00 998 0.00 25 2.6 41.2120.2750.900.000.000 ADMIN RHCC 4,247 4,415 0.00 4,755 0.00 5,376 0.00 621 13.1 41.2120.2800.900.000.000 ADMIN OTHER BENEFI 20,045 0 0.00 9,570 0.00 9,819 0.00 249 2.6 41.2120.3100.900.000.000 ADMIN PROF SERV. 19,522 400 0.00 507 0.00 507 0.00 0 0.0 134

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 25 BPfull 2017-2018 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 41.2120.3500.900.000.000 ADMIN PRINT & BIND 7,234 8,000 0.00 6,500 0.00 6,500 0.00 0 0.0 41.2120.5400.900.000.000 ADMIN LEASE/RENTAL 16,474 17,000 0.00 16,000 0.00 16,000 0.00 0 0.0 41.2120.5501.900.000.000 ADMIN TRAVEL 330 0 0.00 0 0.00 0 0.00 0 0.0 41.2120.5504.900.000.000 ADMIN CONFERENCES 11,881 6,000 0.00 6,000 0.00 6,200 0.00 200 3.3 41.2120.5801.900.000.000 ADMIN DUES/MEMBERS 5,337 5,296 0.00 6,022 0.00 5,857 0.00 (165) -2.7 41.2120.6001.900.000.000 ADMIN SUPPLIES 22,692 15,000 0.00 16,500 0.00 16,500 0.00 0 0.0 41.2120.6040.900.000.000 ADMIN SOFTWARE 114 257 0.00 220 0.00 220 0.00 0 0.0 41.2120.6050.900.000.000 ADMIN TECH HRDWR 10,262 10,000 0.00 10,000 0.00 10,000 0.00 0 0.0 41.2120.6070.900.000.000 ADMIN EQUIPMENT 454 0 0.00 0 0.00 0 0.00 0 0.0 TOTAL 645,951 591,691 4.50 648,514 5.00 674,803 5.00 26,289 4.1 FUNCTION 2140 PERSONNEL SERVICES 41.2140.1130.900.000.000 ADMIN OTHER PROF 92,087 94,850 1.00 98,549 1.00 100,520 1.00 1,971 2.0 41.2140.1150.900.000.000 ADMIN OFFICE CLERI 87,536 90,472 2.00 90,472 2.00 92,282 2.00 1,810 2.0 41.2140.2100.900.000.000 ADMIN FICA 13,831 14,177 0.00 14,460 0.00 14,750 0.00 290 2.0 41.2140.2210.900.000.000 ADMIN VRS 25,255 27,169 0.00 27,711 0.00 31,465 0.00 3,754 13.5 41.2140.2300.900.000.000 ADMIN HEALTH INSUR 13,170 22,356 0.00 16,794 0.00 19,784 0.00 2,990 17.8 41.2140.2400.900.000.000 ADMIN GROUP LIFE 2,138 2,280 0.00 2,476 0.00 2,526 0.00 50 2.0 41.2140.2700.900.000.000 ADMIN WORKER COMP 798 838 0.00 431 0.00 442 0.00 11 2.6 41.2140.2750.900.000.000 ADMIN RHCC 1,904 2,057 0.00 2,098 0.00 2,371 0.00 273 13.0 41.2140.3100.900.000.000 ADMIN PROF SERV. 3,272 26,275 0.00 4,725 0.00 4,318 0.00 (407) -8.6 41.2140.3102.900.000.000 ADMIN EVAL. SERVIC 90 600 0.00 600 0.00 600 0.00 0 0.0 41.2140.3110.900.000.000 ADMIN HEALTH SERVI 7,590 14,360 0.00 8,000 0.00 8,000 0.00 0 0.0 41.2140.3300.900.000.000 ADMIN MAINTEN SERV 2,682 0 0.00 0 0.00 0 0.00 0 0.0 41.2140.3500.900.000.000 ADMIN PRINT & BIND 0 500 0.00 500 0.00 0 0.00 (500) -100.0 41.2140.3600.900.000.000 ADMIN ADVERTISING 399 0 0.00 0 0.00 0 0.00 0 0.0 41.2140.3800.900.000.000 ADMIN SERV OTHE GO 15,519 12,500 0.00 15,000 0.00 15,000 0.00 0 0.0 41.2140.5504.900.000.000 ADMIN CONFERENCES 4,276 2,000 0.00 3,000 0.00 3,000 0.00 0 0.0 41.2140.5801.900.000.000 ADMIN DUES/MEMBERS 500 500 0.00 500 0.00 500 0.00 0 0.0 41.2140.6001.900.000.000 ADMIN SUPPLIES 3,359 750 0.00 1,000 0.00 1,000 0.00 0 0.0 41.2140.6040.900.000.000 ADMIN SOFTWARE 20,075 0 0.00 37,778 0.00 39,667 0.00 1,889 5.0 TOTAL 294,481 311,684 3.00 324,094 3.00 336,225 3.00 12,131 3.7 FUNCTION 2160 FISCAL SERVICES 41.2160.1130.900.000.000 ADMIN OTHER PROF 187,299 192,918 2.00 197,273 2.00 201,218 2.00 3,945 2.0 41.2160.1137.900.000.000 ADMIN ACCOUNTANT 207,339 213,537 4.50 223,077 4.67 219,284 4.50 (3,793) -1.7 41.2160.2100.900.000.000 ADMIN FICA 29,308 31,094 0.00 32,157 0.00 32,170 0.00 13 0.0 41.2160.2210.900.000.000 ADMIN VRS 55,483 59,586 0.00 61,623 0.00 68,626 0.00 7,003 11.4 41.2160.2300.900.000.000 ADMIN HEALTH INSUR 42,802 48,438 0.00 51,553 0.00 60,880 0.00 9,327 18.1 41.2160.2400.900.000.000 ADMIN GROUP LIFE 4,696 4,998 0.00 5,507 0.00 5,509 0.00 2 0.0 41.2160.2700.900.000.000 ADMIN WORKER COMP 1,616 1,697 0.00 938 0.00 962 0.00 24 2.6 41.2160.2750.900.000.000 ADMIN RHCC 4,183 4,512 0.00 4,667 0.00 5,172 0.00 505 10.8 41.2160.2800.900.000.000 ADMIN OTHER BENEFI 0 0 0.00 15,375 0.00 0 0.00 (15,375) -100.0 41.2160.3100.900.000.000 ADMIN PROF SERV. 15,375 22,290 0.00 15,750 0.00 16,125 0.00 375 2.4 41.2160.3300.900.000.000 ADMIN MAINTEN SERV 3,600 0 0.00 0 0.00 0 0.00 0 0.0 41.2160.5501.900.000.000 ADMIN TRAVEL 40 75 0.00 25 0.00 40 0.00 15 60.0 135

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 26 BPfull 2017-2018 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 41.2160.5504.900.000.000 ADMIN CONFERENCES 4 200 0.00 100 0.00 100 0.00 0 0.0 41.2160.5801.900.000.000 ADMIN DUES/MEMBERS 600 600 0.00 600 0.00 600 0.00 0 0.0 41.2160.6040.900.000.000 ADMIN SOFTWARE 3,087 0 0.00 6,610 0.00 6,870 0.00 260 3.9 TOTAL 555,432 579,945 6.50 615,255 6.67 617,556 6.50 2,301 0.4 FUNCTION 2190 STUDENT INFORMATION SYSTEMS 41.2190.1130.900.000.000 ADMIN OTHER PROF 69,588 71,676 1.00 71,676 1.00 73,110 1.00 1,434 2.0 41.2190.1152.900.000.000 ADMIN COMPUTER OP 189,394 195,077 4.00 195,077 4.00 198,978 4.00 3,901 2.0 41.2190.2100.900.000.000 ADMIN FICA 17,927 20,407 0.00 20,407 0.00 20,813 0.00 406 2.0 41.2190.2210.900.000.000 ADMIN VRS 36,413 39,107 0.00 39,107 0.00 44,405 0.00 5,298 13.5 41.2190.2300.900.000.000 ADMIN HEALTH INSUR 26,215 37,260 0.00 31,166 0.00 35,268 0.00 4,102 13.2 41.2190.2400.900.000.000 ADMIN GROUP LIFE 3,082 3,281 0.00 3,494 0.00 3,564 0.00 70 2.0 41.2190.2700.900.000.000 ADMIN WORKER COMP 1,090 1,145 0.00 610 0.00 626 0.00 16 2.6 41.2190.2750.900.000.000 ADMIN RHCC 2,745 2,961 0.00 2,961 0.00 3,346 0.00 385 13.0 41.2190.3100.900.000.000 ADMIN PROF SERV. 1,540 0 0.00 0 0.00 0 0.00 0 0.0 41.2190.3300.900.000.000 ADMIN MAINTEN SERV 12,420 106,467 0.00 0 0.00 0 0.00 0 0.0 41.2190.5504.900.000.000 ADMIN CONFERENCES 2,336 2,500 0.00 2,500 0.00 2,500 0.00 0 0.0 41.2190.5801.900.000.000 ADMIN DUES/MEMBERS 0 200 0.00 0 0.00 0 0.00 0 0.0 41.2190.6014.900.000.000 ADMIN OTHER SUPPLI 1,152 500 0.00 500 0.00 500 0.00 0 0.0 41.2190.6040.900.000.000 ADMIN SOFTWARE 0 0 0.00 133,955 0.00 120,957 0.00 (12,998) -9.7 41.2190.6050.900.000.000 ADMIN TECH HRDWR 0 500 0.00 0 0.00 0 0.00 0 0.0 TOTAL 363,902 481,081 5.00 501,453 5.00 504,067 5.00 2,614 0.5 FUNCTION 2220 HEALTH SERVICES 41.2220.1131.900.000.000 ADMIN SCHOOL NURSE 491,353 494,024 15.00 489,874 15.00 438,040 13.00 (51,834) -10.6 41.2220.1140.900.000.000 ADMIN TECHNICAL 128,029 131,483 6.00 151,316 7.00 154,342 7.00 3,026 2.0 41.2220.2100.900.000.000 ADMIN FICA 46,565 47,853 0.00 49,053 0.00 45,318 0.00 (3,735) -7.6 41.2220.2100.900.840.000 ADMIN FICA INFA & TODD 11 1,000 0.00 1,000 0.00 50 0.00 (950) -95.0 41.2220.2210.900.000.000 ADMIN VRS 69,693 77,661 0.00 74,769 0.00 78,459 0.00 3,690 4.9 41.2220.2220.900.000.000 ADMIN VRS HYBRID 13,074 14,041 0.00 19,232 0.00 18,219 0.00 (1,013) -5.3 41.2220.2300.900.000.000 ADMIN HEALTH INSUR 119,895 158,508 0.00 139,986 0.00 148,276 0.00 8,290 5.9 41.2220.2400.900.000.000 ADMIN GROUP LIFE 7,005 7,691 0.00 8,398 0.00 7,761 0.00 (637) -7.6 41.2220.2510.900.000.000 ADMIN VRS LTDH 270 297 0.00 406 0.00 346 0.00 (60) -14.8 41.2220.2700.900.000.000 ADMIN WORKER COMP 2,498 2,624 0.00 1,442 0.00 1,478 0.00 36 2.5 41.2220.2750.900.000.000 ADMIN RHCC 6,240 6,939 0.00 7,113 0.00 7,287 0.00 174 2.4 41.2220.3100.900.260.000 ADMIN PROF SERV. MEDICAID 8,031 32,000 0.00 57,000 0.00 60,000 0.00 3,000 5.3 41.2220.3100.900.840.000 ADMIN PROF SERV. INFA & TODD 50 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.2220.3102.900.840.000 ADMIN EVAL. SERVIC INFA & TODD 2,812 3,000 0.00 3,000 0.00 3,000 0.00 0 0.0 41.2220.3103.900.840.000 ADMIN OCCU THER SE INFA & TODD 2,186 3,550 0.00 3,550 0.00 3,550 0.00 0 0.0 41.2220.3104.900.840.000 ADMIN PHYS THER SE INFA & TODD 154 10,000 0.00 7,700 0.00 7,700 0.00 0 0.0 41.2220.3105.900.840.000 ADMIN SPEECH/LANG INFA & TODD 19,141 36,831 0.00 36,831 0.00 36,900 0.00 69 0.2 41.2220.3106.900.840.000 ADMIN VISION SERVI INFA & TODD 90 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.2220.3300.900.000.000 ADMIN MAINTEN SERV 0 300 0.00 300 0.00 300 0.00 0 0.0 41.2220.3800.900.260.000 ADMIN SERV OTHE GO MEDICAID 0 0 0.00 1,080 0.00 0 0.00 (1,080) -100.0 41.2220.5504.900.000.000 ADMIN CONFERENCES 0 250 0.00 250 0.00 250 0.00 0 0.0 41.2220.5504.900.260.000 ADMIN CONFERENCES MEDICAID 25 500 0.00 500 0.00 500 0.00 0 0.0 136

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 27 BPfull 2017-2018 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 41.2220.5801.900.260.000 ADMIN DUES/MEMBERS MEDICAID 2,253 3,000 0.00 3,500 0.00 3,500 0.00 0 0.0 41.2220.6001.900.840.000 ADMIN SUPPLIES INFA & TODD 895 6,000 0.00 6,000 0.00 6,000 0.00 0 0.0 41.2220.6004.900.000.000 ADMIN MEDIC LAB SU 12,905 14,850 0.00 10,650 0.00 14,600 0.00 3,950 37.1 41.2220.6050.900.000.000 ADMIN TECH HRDWR 1,727 0 0.00 4,200 0.00 400 0.00 (3,800) -90.5 TOTAL 934,902 1,054,402 21.00 1,079,150 22.00 1,038,276 20.00 (40,874) -3.8 FUNCTION 2230 PSYCHOLOGICAL SERVICES 41.2230.1130.900.000.000 ADMIN OTHER PROF 309,294 301,149 5.00 321,481 5.00 307,123 5.00 (14,358) -4.5 41.2230.2100.900.000.000 ADMIN FICA 23,905 23,038 0.00 24,594 0.00 23,496 0.00 (1,098) -4.5 41.2230.2210.900.000.000 ADMIN VRS 36,814 36,982 0.00 39,962 0.00 41,985 0.00 2,023 5.1 41.2230.2220.900.000.000 ADMIN VRS HYBRID 6,673 7,167 0.00 7,167 0.00 8,138 0.00 971 13.5 41.2230.2300.900.000.000 ADMIN HEALTH INSUR 33,084 37,740 0.00 38,423 0.00 43,221 0.00 4,798 12.5 41.2230.2400.900.000.000 ADMIN GROUP LIFE 3,681 3,703 0.00 4,211 0.00 4,024 0.00 (187) -4.4 41.2230.2510.900.000.000 ADMIN VRS LTDH 138 152 0.00 152 0.00 155 0.00 3 2.0 41.2230.2700.900.000.000 ADMIN WORKER COMP 1,308 1,373 0.00 729 0.00 747 0.00 18 2.5 41.2230.2750.900.000.000 ADMIN RHCC 3,278 3,343 0.00 3,569 0.00 3,777 0.00 208 5.8 41.2230.2800.900.000.000 ADMIN OTHER BENEFI 5,000 0 0.00 10,000 0.00 0 0.00 (10,000) -100.0 41.2230.3100.900.000.000 ADMIN PROF SERV. 875 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.2230.5504.900.000.000 ADMIN CONFERENCES 0 750 0.00 750 0.00 750 0.00 0 0.0 41.2230.6013.900.000.000 ADMIN SUPPLIES 5,171 4,000 0.00 5,000 0.00 1,500 0.00 (3,500) -70.0 41.2230.6040.900.000.000 ADMIN SOFTWARE 0 1,000 0.00 1,500 0.00 0 0.00 (1,500) -100.0 41.2230.6050.900.000.000 ADMIN TECH HRDWR 694 700 0.00 700 0.00 600 0.00 (100) -14.3 TOTAL 429,915 422,097 5.00 459,238 5.00 436,516 5.00 (22,722) -4.9 FUNCTION 2240 SPEECH/AUDIOLOGY SERVIC 41.2240.2100.900.000.000 ADMIN FICA 0 200 0.00 200 0.00 0 0.00 (200) -100.0 41.2240.2100.900.254.000 ADMIN FICA SECTION 504 92 300 0.00 300 0.00 300 0.00 0 0.0 41.2240.3100.900.000.000 ADMIN PROF SERV. 391 3,000 0.00 0 0.00 2,000 0.00 2,000 100.0 41.2240.3100.900.254.000 ADMIN PROF SERV. SECTION 504 1,641 3,900 0.00 3,000 0.00 3,000 0.00 0 0.0 41.2240.3300.900.000.000 ADMIN MAINTEN SERV 1,507 2,000 0.00 1,700 0.00 2,000 0.00 300 17.6 41.2240.5501.900.000.000 ADMIN TRAVEL 53 2,000 0.00 0 0.00 0 0.00 0 0.0 41.2240.5504.900.000.000 ADMIN CONFERENCES 1,145 1,200 0.00 1,200 0.00 1,200 0.00 0 0.0 41.2240.6013.900.000.000 ADMIN SUPPLIES 3,096 7,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.2240.6040.900.000.000 ADMIN SOFTWARE 1,670 1,000 0.00 2,000 0.00 1,000 0.00 (1,000) -50.0 41.2240.6050.900.000.000 ADMIN TECH HRDWR 0 1,300 0.00 1,300 0.00 5,000 0.00 3,700 284.6 TOTAL 9,595 21,900 0.00 10,700 0.00 15,500 0.00 4,800 44.9 FUNCTION 3100 TRANSPORTATION MANAGEMENT 41.3100.1130.900.000.000 ADMIN OTHER PROF 223,900 208,877 3.00 234,750 3.17 218,781 3.00 (15,969) -6.8 41.3100.1150.900.000.000 ADMIN OFFICE CLERI 47,461 47,282 1.00 48,282 1.00 41,871 1.00 (6,411) -13.3 41.3100.2100.900.000.000 ADMIN FICA 20,752 19,596 0.00 21,651 0.00 19,940 0.00 (1,711) -7.9 41.3100.2210.900.000.000 ADMIN VRS 37,006 36,557 0.00 39,683 0.00 41,266 0.00 1,583 4.0 41.3100.2300.900.000.000 ADMIN HEALTH INSUR 26,340 29,808 0.00 30,900 0.00 34,796 0.00 3,896 12.6 41.3100.2400.900.000.000 ADMIN GROUP LIFE 3,132 3,068 0.00 3,605 0.00 3,311 0.00 (294) -8.2 137

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 28 BPfull 2017-2018 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 41.3100.2700.900.000.000 ADMIN WORKER COMP 1,133 1,190 0.00 635 0.00 651 0.00 16 2.5 41.3100.2750.900.000.000 ADMIN RHCC 2,790 2,768 0.00 3,054 0.00 3,110 0.00 56 1.8 41.3100.2800.900.000.000 ADMIN OTHER BENEFI 0 0 0.00 53,924 0.00 0 0.00 (53,924) -100.0 41.3100.5203.900.000.000 ADMIN COMMUNICATIO 7,936 8,000 0.00 8,000 0.00 8,000 0.00 0 0.0 41.3100.5400.900.000.000 ADMIN LEASE/RENTAL 6,524 7,000 0.00 5,500 0.00 5,500 0.00 0 0.0 41.3100.5504.900.000.000 ADMIN CONFERENCES 120 0 0.00 0 0.00 0 0.00 0 0.0 41.3100.6001.900.000.000 ADMIN SUPPLIES 903 1,500 0.00 3,200 0.00 1,600 0.00 (1,600) -50.0 41.3100.6040.900.000.000 ADMIN SOFTWARE 4,772 2,489 0.00 3,464 0.00 3,464 0.00 0 0.0 41.3100.6050.900.000.000 ADMIN TECH HRDWR 6,979 1,200 0.00 4,750 0.00 2,400 0.00 (2,350) -49.5 TOTAL 389,748 369,335 4.00 461,398 4.17 384,690 4.00 (76,708) -16.6 FUNCTION 3200 VEHICLE OPERATION SERVI 41.3200.1140.900.200.000 ADMIN TECHNICAL SPEC ED 61,906 66,200 0.00 66,200 0.00 66,200 0.00 0 0.0 41.3200.1170.900.000.000 ADMIN BUS DRIVERS 1,871,777 1,907,833 150.00 1,878,698 146.00 1,974,520 146.00 95,822 5.1 41.3200.1170.900.124.000 ADMIN BUS DRIVERS AFTER SCHL 46,730 48,000 0.00 48,000 0.00 23,276 0.00 (24,724) -51.5 41.3200.1170.900.200.000 ADMIN BUS DRIVERS SPEC ED 154,677 161,707 12.00 164,963 12.00 173,131 12.00 8,168 5.0 41.3200.1170.900.201.000 ADMIN BUS DRIVERS SPEC ED SUMM 0 7,900 0.00 13,851 0.00 13,851 0.00 0 0.0 41.3200.1170.900.280.000 ADMIN BUS DRIVERS HOMELESS 0 0 0.00 11,260 1.00 11,846 1.00 586 5.2 41.3200.1170.900.300.000 ADMIN BUS DRIVERS CAREER & TEC 1,304 1,800 0.00 1,800 0.00 1,800 0.00 0 0.0 41.3200.1170.900.600.000 ADMIN BUS DRIVERS SUMMER PROG 4,794 0 0.00 0 0.00 0 0.00 0 0.0 41.3200.1171.900.000.000 ADMIN BUS DRIVE SU 440,923 402,111 0.00 440,000 0.00 440,000 0.00 0 0.0 41.3200.1171.900.119.000 ADMIN BUS DRIVE SU TITLE III 0 0 0.00 1,951 0.00 1,951 0.00 0 0.0 41.3200.1171.900.280.000 ADMIN BUS DRIVE SU HOMELESS 38,047 15,000 0.00 48,000 0.00 48,000 0.00 0 0.0 41.3200.1173.900.000.000 ADMIN DRIVER ACTIV 109,812 115,556 0.00 111,000 0.00 111,000 0.00 0 0.0 41.3200.2100.900.000.000 ADMIN FICA 182,485 186,484 0.00 186,870 0.00 194,195 0.00 7,325 3.9 41.3200.2100.900.119.000 ADMIN FICA TITLE III 0 0 0.00 149 0.00 149 0.00 0 0.0 41.3200.2100.900.124.000 ADMIN FICA AFTER SCHL 3,687 3,672 0.00 3,672 0.00 1,781 0.00 (1,891) -51.5 41.3200.2100.900.200.000 ADMIN FICA SPEC ED 16,582 17,398 0.00 17,593 0.00 18,248 0.00 655 3.7 41.3200.2100.900.201.000 ADMIN FICA SPEC ED SUMM 0 604 0.00 1,060 0.00 1,060 0.00 0 0.0 41.3200.2100.900.280.000 ADMIN FICA HOMELESS 2,911 1,148 0.00 4,533 0.00 4,578 0.00 45 1.0 41.3200.2100.900.300.000 ADMIN FICA CAREER & TEC 100 138 0.00 138 0.00 138 0.00 0 0.0 41.3200.2100.900.600.000 ADMIN FICA SUMMER PROG 367 0 0.00 0 0.00 0 0.00 0 0.0 41.3200.2300.900.000.000 ADMIN HEALTH INSUR 436,991 462,454 0.00 399,136 0.00 471,353 0.00 72,217 18.1 41.3200.2300.900.200.000 ADMIN HEALTH INSUR SPEC ED 26,652 22,644 0.00 20,037 0.00 23,340 0.00 3,303 16.5 41.3200.2300.900.280.000 ADMIN HEALTH INSUR HOMELESS 0 0 0.00 7,244 0.00 7,780 0.00 536 7.4 41.3200.2600.900.000.000 ADMIN UNEMPL INSUR 0 1,000 0.00 500 0.00 500 0.00 0 0.0 41.3200.2700.900.000.000 ADMIN WORKER COMP 23,333 24,500 0.00 75,046 0.00 76,922 0.00 1,876 2.5 41.3200.2800.900.000.000 ADMIN OTHER BENEFI 34,551 32,310 0.00 32,310 0.00 32,310 0.00 0 0.0 41.3200.2800.900.200.000 ADMIN OTHER BENEFI SPEC ED 712 472 0.00 794 0.00 794 0.00 0 0.0 41.3200.3100.900.000.000 ADMIN PROF SERV. 13,360 15,000 0.00 15,000 0.00 15,000 0.00 0 0.0 41.3200.3420.900.200.000 ADMIN TRAN BY PARE SPEC ED 10,515 10,000 0.00 10,000 0.00 10,000 0.00 0 0.0 41.3200.3430.900.200.000 ADMIN TRANS BY CON SPEC ED 5,200 0 0.00 14,580 0.00 14,580 0.00 0 0.0 41.3200.3800.900.000.000 ADMIN SERV OTHE GO 2,658 2,000 0.00 2,000 0.00 2,400 0.00 400 20.0 41.3200.5300.900.000.000 ADMIN INSURANCE 98,790 103,730 0.00 69,890 0.00 73,385 0.00 3,495 5.0 41.3200.5504.900.000.000 ADMIN CONFERENCES 1,277 750 0.00 750 0.00 750 0.00 0 0.0 41.3200.6001.900.000.000 ADMIN SUPPLIES 0 300 0.00 300 0.00 300 0.00 0 0.0 41.3200.6004.900.000.000 ADMIN MEDIC LAB SU 1,695 2,000 0.00 2,000 0.00 2,000 0.00 0 0.0 138

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 29 BPfull 2017-2018 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 41.3200.6008.900.000.000 ADMIN FUELS 498,049 555,667 0.00 555,667 0.00 555,667 0.00 0 0.0 TOTAL 4,089,885 4,168,378 162.00 4,204,992 159.00 4,372,805 159.00 167,813 4.0 FUNCTION 3400 VEHICLE MAINTENANCE SER 41.3400.1165.900.000.000 ADMIN MECHANICS 359,335 364,335 9.00 362,915 9.00 347,751 9.00 (15,164) -4.2 41.3400.2100.900.000.000 ADMIN FICA 27,913 27,873 0.00 27,763 0.00 26,601 0.00 (1,162) -4.2 41.3400.2210.900.000.000 ADMIN VRS 24,678 32,540 0.00 28,920 0.00 27,031 0.00 (1,889) -6.5 41.3400.2220.900.000.000 ADMIN VRS HYBRID 6,137 7,536 0.00 11,001 0.00 11,221 0.00 220 2.0 41.3400.2300.900.000.000 ADMIN HEALTH INSUR 54,375 67,068 0.00 64,674 0.00 69,678 0.00 5,004 7.7 41.3400.2400.900.000.000 ADMIN GROUP LIFE 4,279 4,773 0.00 4,755 0.00 4,557 0.00 (198) -4.2 41.3400.2510.900.000.000 ADMIN VRS LTDH 430 412 0.00 601 0.00 613 0.00 12 2.0 41.3400.2700.900.000.000 ADMIN WORKER COMP 3,934 4,131 0.00 12,583 0.00 12,897 0.00 314 2.5 41.3400.2800.900.000.000 ADMIN OTHER BENEFI 6,043 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.3400.3300.900.000.000 ADMIN MAINTEN SERV 96,869 65,000 0.00 130,000 0.00 117,500 0.00 (12,500) -9.6 41.3400.3700.900.000.000 ADMIN LAUNDRY/CLEA 8,741 7,600 0.00 7,600 0.00 7,600 0.00 0 0.0 41.3400.5504.900.000.000 ADMIN CONFERENCES 0 900 0.00 900 0.00 900 0.00 0 0.0 41.3400.6009.900.000.000 ADMIN VEHICLE PART 343,253 380,000 0.00 366,500 0.00 366,500 0.00 0 0.0 41.3400.6009.900.200.000 ADMIN VEHICLE PART SPEC ED 3,176 3,500 0.00 3,500 0.00 3,500 0.00 0 0.0 41.3400.8100.900.000.000 ADMIN CAPITAL REPL 8,181 8,181 0.00 0 0.00 0 0.00 0 0.0 TOTAL 947,344 974,849 9.00 1,022,712 9.00 997,349 9.00 (25,363) -2.5 FUNCTION 3500 SCHOOL BUS PURCHASES 41.3500.8100.900.000.000 ADMIN CAPITAL REPL 348,910 258,910 0.00 0 0.00 0 0.00 0 0.0 FUNCTION 4100 MAINTENANCE MANAGEMENT 41.4100.1130.900.000.000 ADMIN OTHER PROF 105,754 90,930 1.00 90,930 1.00 92,749 1.00 1,819 2.0 41.4100.1150.900.000.000 ADMIN OFFICE CLERI 32,430 33,403 1.00 33,403 1.00 34,071 1.00 668 2.0 41.4100.2100.900.000.000 ADMIN FICA 11,978 9,511 0.00 9,511 0.00 9,701 0.00 190 2.0 41.4100.2210.900.000.000 ADMIN VRS 19,360 18,227 0.00 18,227 0.00 20,697 0.00 2,470 13.6 41.4100.2300.900.000.000 ADMIN HEALTH INSUR 14,222 14,904 0.00 14,372 0.00 15,484 0.00 1,112 7.7 41.4100.2400.900.000.000 ADMIN GROUP LIFE 1,639 1,529 0.00 1,629 0.00 1,661 0.00 32 2.0 41.4100.2700.900.000.000 ADMIN WORKER COMP 536 563 0.00 286 0.00 293 0.00 7 2.4 41.4100.2750.900.000.000 ADMIN RHCC 1,460 1,380 0.00 1,380 0.00 1,560 0.00 180 13.0 41.4100.2800.900.000.000 ADMIN OTHER BENEFI 18,167 0 0.00 0 0.00 0 0.00 0 0.0 41.4100.5201.900.000.000 ADMIN POSTAL SERVI 10,797 10,500 0.00 10,500 0.00 10,500 0.00 0 0.0 41.4100.5202.900.000.000 ADMIN DELIVER SERV 461 1,000 0.00 1,000 0.00 1,000 0.00 0 0.0 41.4100.5203.900.000.000 ADMIN COMMUNICATIO 122,664 115,000 0.00 115,000 0.00 115,000 0.00 0 0.0 41.4100.5300.900.000.000 ADMIN INSURANCE 51,783 54,372 0.00 67,149 0.00 70,507 0.00 3,358 5.0 41.4100.5410.900.000.000 ADMIN LEASES 3,041 3,200 0.00 3,200 0.00 3,200 0.00 0 0.0 41.4100.5501.900.000.000 ADMIN TRAVEL 2,397 0 0.00 4,500 0.00 4,500 0.00 0 0.0 41.4100.6001.900.000.000 ADMIN SUPPLIES 2,439 1,700 0.00 2,700 0.00 2,700 0.00 0 0.0 41.4100.6050.900.000.000 ADMIN TECH HRDWR 1,062 300 0.00 2,050 0.00 2,050 0.00 0 0.0 41.4100.8100.900.000.000 ADMIN CAPITAL REPL 38,681 0 0.00 0 0.00 0 0.00 0 0.0 TOTAL 438,871 356,519 2.00 375,837 2.00 385,673 2.00 9,836 2.6 139

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 30 BPfull 2017-2018 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 41.4200.1130.900.000.000 ADMIN OTHER PROF 66,103 65,570 1.00 65,570 1.00 66,881 1.00 1,311 2.0 41.4200.1160.900.000.000 ADMIN TRADES 793,724 792,431 19.00 785,357 19.00 751,813 19.00 (33,544) -4.3 41.4200.1191.900.000.000 ADMIN CUSTODIANS 1,517,568 1,496,560 65.50 1,524,822 66.50 1,532,664 65.00 7,842 0.5 41.4200.1460.900.000.000 ADMIN MAINT PART T 8,693 9,000 0.00 9,000 0.00 9,000 0.00 0 0.0 41.4200.1491.900.000.000 ADMIN CUSTO PART T 57,485 57,000 0.00 57,000 0.00 57,000 0.00 0 0.0 41.4200.2100.900.000.000 ADMIN FICA 185,014 193,817 0.00 195,438 0.00 191,817 0.00 (3,621) -1.9 41.4200.2210.900.000.000 ADMIN VRS 180,451 230,848 0.00 213,376 0.00 211,132 0.00 (2,244) -1.1 41.4200.2220.900.000.000 ADMIN VRS HYBRID 31,268 45,784 0.00 65,590 0.00 66,774 0.00 1,184 1.8 41.4200.2300.900.000.000 ADMIN HEALTH INSUR 517,803 588,708 0.00 582,341 0.00 620,996 0.00 38,655 6.6 41.4200.2400.900.000.000 ADMIN GROUP LIFE 28,181 32,054 0.00 32,469 0.00 31,979 0.00 (490) -1.5 41.4200.2510.900.000.000 ADMIN VRS LTDH 2,189 2,496 0.00 3,576 0.00 3,642 0.00 66 1.8 41.4200.2600.900.000.000 ADMIN UNEMPL INSUR 45 2,500 0.00 1,000 0.00 1,000 0.00 0 0.0 41.4200.2700.900.000.000 ADMIN WORKER COMP 17,741 18,628 0.00 47,415 0.00 48,601 0.00 1,186 2.5 41.4200.2750.900.000.000 ADMIN RHCC 1,786 1,915 0.00 1,915 0.00 2,164 0.00 249 13.0 41.4200.2800.900.000.000 ADMIN OTHER BENEFI 40,176 28,000 0.00 84,654 0.00 28,000 0.00 (56,654) -66.9 41.4200.3300.900.000.000 ADMIN MAINTEN SERV 222,327 306,695 0.00 408,724 0.00 315,544 0.00 (93,180) -22.8 41.4200.3391.900.000.000 ADMIN CONT CUST SE 87,398 112,875 0.00 112,875 0.00 90,000 0.00 (22,875) -20.3 41.4200.3700.900.000.000 ADMIN LAUNDRY/CLEA 20,052 18,720 0.00 6,720 0.00 0 0.00 (6,720) -100.0 41.4200.5101.900.000.000 ADMIN ELECTRICAL S 2,072,350 2,335,760 0.00 2,335,760 0.00 2,305,760 0.00 (30,000) -1.3 41.4200.5102.900.000.000 ADMIN HEATING SERV 402,524 949,732 0.00 314,696 0.00 884,732 0.00 570,036 181.1 41.4200.5103.900.000.000 ADMIN WATER/SEWER 398,205 491,489 0.00 491,489 0.00 501,980 0.00 10,491 2.1 41.4200.5300.900.000.000 ADMIN INSURANCE 107,559 112,937 0.00 120,424 0.00 126,445 0.00 6,021 5.0 41.4200.5501.900.000.000 ADMIN TRAVEL 99 444 0.00 444 0.00 444 0.00 0 0.0 41.4200.5504.900.000.000 ADMIN CONFERENCES 1,179 1,200 0.00 1,200 0.00 1,200 0.00 0 0.0 41.4200.6005.900.000.000 ADMIN LNDRY,HSEKE 191,715 243,884 0.00 243,884 0.00 193,884 0.00 (50,000) -20.5 41.4200.6007.900.000.000 ADMIN REPAIR SUPPL 408,086 321,118 0.00 359,288 0.00 321,118 0.00 (38,170) -10.6 41.4200.6050.900.000.000 ADMIN TECH HRDWR 81 400 0.00 400 0.00 400 0.00 0 0.0 41.4200.8100.900.000.000 ADMIN CAPITAL REPL 152,067 207,000 0.00 0 0.00 0 0.00 0 0.0 41.4200.8200.900.000.000 ADMIN CAPITAL NEW 19,050 0 0.00 0 0.00 0 0.00 0 0.0 TOTAL 7,530,919 8,667,565 85.50 8,065,427 86.50 8,364,970 85.00 299,543 3.7 FUNCTION 4300 GROUNDS SERVICE 41.4300.2100.900.000.000 ADMIN FICA 155 0 0.00 0 0.00 0 0.00 0 0.0 41.4300.3300.900.000.000 ADMIN MAINTEN SERV 50,762 32,134 0.00 32,134 0.00 32,824 0.00 690 2.1 41.4300.6007.900.000.000 ADMIN REPAIR SUPPL 10,868 21,467 0.00 21,467 0.00 21,467 0.00 0 0.0 41.4300.8100.900.000.000 ADMIN CAPITAL REPL 119,161 0 0.00 0 0.00 0 0.00 0 0.0 TOTAL 180,946 53,601 0.00 53,601 0.00 54,291 0.00 690 1.3 FUNCTION 4400 EQUIPMENT SERVICE 41.4400.1160.900.000.000 ADMIN TRADES 90,549 111,605 3.00 117,097 3.00 104,543 3.00 (12,554) -10.7 41.4400.2100.900.000.000 ADMIN FICA 6,616 8,538 0.00 8,959 0.00 7,997 0.00 (962) -10.7 41.4400.2210.900.000.000 ADMIN VRS 6,808 8,999 0.00 8,999 0.00 7,541 0.00 (1,458) -16.2 41.4400.2220.900.000.000 ADMIN VRS HYBRID 834 3,277 0.00 3,881 0.00 3,959 0.00 78 2.0 41.4400.2300.900.000.000 ADMIN HEALTH INSUR 15,917 22,356 0.00 21,558 0.00 23,226 0.00 1,668 7.7 41.4400.2400.900.000.000 ADMIN GROUP LIFE 1,061 1,462 0.00 1,534 0.00 1,369 0.00 (165) -10.8 41.4400.2510.900.000.000 ADMIN VRS LTDH 59 179 0.00 212 0.00 216 0.00 4 1.9 140

03/22/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 31 BPfull 2017-2018 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 41.4400.2700.900.000.000 ADMIN WORKER COMP 827 868 0.00 2,158 0.00 2,212 0.00 54 2.5 41.4400.3300.900.000.000 ADMIN MAINTEN SERV 981 17,898 0.00 17,898 0.00 18,435 0.00 537 3.0 41.4400.6007.900.000.000 ADMIN REPAIR SUPPL 143,986 56,696 0.00 56,696 0.00 56,696 0.00 0 0.0 TOTAL 267,638 231,878 3.00 238,992 3.00 226,194 3.00 (12,798) -5.4 FUNCTION 4500 VEHICLE SERVICE 41.4500.3300.900.000.000 ADMIN MAINTEN SERV 1,426 14,621 0.00 14,621 0.00 14,621 0.00 0 0.0 41.4500.5300.900.000.000 ADMIN INSURANCE 23,849 25,041 0.00 37,255 0.00 39,118 0.00 1,863 5.0 41.4500.6008.900.000.000 ADMIN FUELS 64,130 66,234 0.00 66,234 0.00 66,234 0.00 0 0.0 41.4500.6009.900.000.000 ADMIN VEHICLE PART 45,017 24,457 0.00 24,457 0.00 24,457 0.00 0 0.0 41.4500.8100.900.000.000 ADMIN CAPITAL REPL 55,675 0 0.00 0 0.00 0 0.00 0 0.0 TOTAL 190,097 130,353 0.00 142,567 0.00 144,430 0.00 1,863 1.3 FUNCTION 4600 SECURITY SERVICE 41.4600.3100.900.000.000 ADMIN PROF SERV. 4,389 0 0.00 0 0.00 0 0.00 0 0.0 41.4600.3300.900.000.000 ADMIN MAINTEN SERV 152,866 0 0.00 13,699 0.00 0 0.00 (13,699) -100.0 41.4600.6007.900.000.000 ADMIN REPAIR SUPPL 0 0 0.00 52,207 0.00 0 0.00 (52,207) -100.0 TOTAL 157,255 0 0.00 65,906 0.00 0 0.00 (65,906) -100.0 41 SCHOOL OPERATING FUND TOTAL 97,679,456 101,774,180 1,443.97 101,711,597 1,454.77 103,634,345 1,431.27 1,922,748 1.9 TOTAL 97,679,456 101,774,180 1,443.97 101,711,597 1,454.77 103,634,345 1,431.27 1,922,748 1.9 141

Section 6 2016-2017 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