Approved School Board Budget for SY 2012-13 - Goochland County ...

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET23 61100 6014 20 400 ED & REC SUPPLIES-GT ED - Junior Legos - - 1,500 $1,500 #DIV/0!23 61100 6017 20 115 EVALUATION MATERIALS-REG ASSESS 1,667 2,500 2,000 -$500 -20.00%23 61100 6017 20 200 EVALUATION MATERIALS-SP ED 3,222 5,500 5,500 $0 0.00%23 61100 6017 20 400 EVALUATION MATERIALS-GT ED 4,800 4,000 4,650 $650 16.25%23 61100 8100 20 200 REPLACEMENT-SP ED 688 1,100 1,100 $0 0.00%Adaptive equipment required by IEPs23 61100 8200 20 200 ADDITION-SP ED 2,976 5,000 5,000 $0 0.00%Adaptive equipment required by IEPsSUB TOTAL CLASSROOM INSTRUCTION 020 7,183,620 7,586,166 7,828,319 242,153 3.19%61100 40 CLASSROOM INSTRUCTION23 61100 1121 40 100 TEACHER COMP - REG 1,951,707 1,914,257 1,867,002 -$47,255 -2.47%Salary for high school and some middle school teachers23 61100 1121 40 200 TEACHER COMP - SP ED 409,103 597,326 685,210 $87,884 14.71%Salary for high school and some middle school special education teachers23 61100 1121 40 203 TEACHER COMP - Goochland Prep 56,971 31,379 49,998 $18,619 59.34%Salary for Project Return, Alternative Education Teacher23 61100 1121 40 300 TEACHER COMP - VOC 475,616 478,547 488,640 $10,093 2.11%Salary for career technical education teachers at middle school and high school23 61100 1141 40 100 TEACHER AIDE COMP - REG 29,735 29,685 30,010 $325 1.09%TOP and ISS secondary schools23 61100 1141 40 200 TEACHER AIDE COMP - SP ED 27,073 76,741 77,573 $832 1.08%Salary for teacher aides for students with IEPs23 61100 1336 40 200 SPEECH THERAPY - SP ED 51,197 51,704 52,766 $1,062 2.05%Salary for speech pathologist serving middle and high school students with IEPs23 61100 1337 40 200 OCCUPATIONAL THERAPY - SP ED 47,441 37,188 37,595 $407 1.09%Contract for therapy for middle and high school students with IEPs23 61100 1521 40 100 SUBSTITUTE COMP - REG 63,307 60,000 54,000 -$6,000 -10.00%Salary for substitutes for middle and high school teachers23 61100 1521 40 200 SUBSTITUTE COMP - SP ED 11,984 10,000 10,000 $0 0.00%Salary for substitutes for middle and high school special education teachers23 61100 1521 40 300 SUBSTITUTE COMP - VOC 4,269 8,000 5,000 -$3,000 -37.50%Salaries for substitutes for CTE teachers23 61100 1621 40 100 SUPPLE COMP - LEAD TEACHERS 2,267 9,000 10,200 $1,200 13.33%Benchmark test development, curriculum revision, articulation23 61100 1621 40 112 SUPPLE COMP - Drivers Ed 2,150 - $0 #DIV/0!23 61100 1621 40 400 SUPPL COMP-GT ED 1,100 500 1,100 $600 120.00%23 61100 1621 40 109 SUPPLE COMP - Reg Extra Curr 150 - $0 #DIV/0!23 61100 2100 40 100 FICA - REG 149,310 153,990 150,031 -$3,959 -2.57%23 61100 2100 40 109 FICA - Extra Duties 11 - $0 #DIV/0!23 61100 2100 40 112 FICA - Driver ED 107 - $0 #DIV/0!23 61100 2100 40 200 FICA - SP ED 40,142 59,131 66,030 $6,899 11.67%23 61100 2100 40 203 FICA - Goochland Prep 3,031 2,400 3,825 $1,425 59.38%23 61100 2100 40 300 FICA - VOC 36,135 37,221 37,765 $544 1.46%23 61100 2100 40 400 FICA - GT ED 84 84 $84 #DIV/0!23 61100 2210 40 100 VRS - REG 191,097 234,040 319,075 $85,035 36.33%23 61100 2210 40 200 VRS - SP ED 46,996 91,781 137,131 $45,350 49.41%23 61100 2210 40 203 VRS - Goochland Prep 3,469 3,781 8,409 $4,628 122.40%23 61100 2210 40 300 VRS - VOC 46,531 57,666 82,177 $24,511 42.51%23 61100 2310 40 100 HMP - REG 317,556 324,043 283,869 -$40,174 -12.40%Health insurance23 61100 2310 40 200 HMP - SP ED 73,698 119,222 132,612 $13,390 11.23%Health insurance23 61100 2310 40 203 HMP - Goochland Prep 2,102 4,351 5,592 $1,241 28.52%23 61100 2310 40 300 HMP - VOC 57,453 68,221 60,981 -$7,240 -10.61%Health insurance23 61100 2410 40 100 GLI - REG 5,615 5,493 13,467 $7,974 145.17%Group life insurance, rate set by VRS23 61100 2410 40 200 GLI - SP ED 1,381 2,154 5,792 $3,638 168.90%23 61100 2410 40 203 GLI - Goochland Prep 102 89 355 $266 298.88%23 61100 2410 40 300 GLI - VOC 1,367 1,353 3,468 $2,115 156.32%23 61100 2620 40 100 UNEMPLOYMENT COMP-REG 15,151 30,000 20,000 -$10,000 -33.33%Redistributed to Unemployment in other categories23 61100 2710 40 100 WORKER'S COMP-REG 4,894 33,987 20,000 -$13,987 -41.15%Redistributed to Unemployment in other categories23 61100 3111 40 300 JSRCC CONSORTIUM 2,572 2,572 $2,572 100.00%CAPER - CTE consortium23 61100 3113 40 200 PHYSICAL THERAPY SERVICES-SP ED 4,440 15,000 15,000 $0 0.00%Contracted therapy services for middle and high school students with IEPs23 61100 3116 40 200 PSYCHOLOGICAL TESTING SERVICES-SP E - 1,000 1,000 $0 0.00%23 61100 3120 40 200 Vision Services 9,000 $9,000 #DIV/0!Mobility Training per IEP23 61100 3120 40 740 Professional Services - ISAEP 7,240 7,240 $6,859 #DIV/0!Day service tuition for alternative ed students23 61100 3123 40 300 TUITION-J SARGENT REYNOLDS VOC 49,411 50,850 50,850 $0 0.00%fy 13 budget approved by County.xlsx 2 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGETTuition assistance for high school students enrolled in JSRCC CTE courses23 61100 3123 40 400 TUITION-J SARGENT REYNOLDS GT ED 38,518 47,700 47,700 $0 0.00%Tuition assistance for high school students enrolled in JSRCC dual enrollment and College Connection courses23 61100 3124 40 115 SCORING SERVICES-REG ASSESS 4,133 5,150 5,150 $0 0.00%23 61100 3810 40 200 TUITION SP ED ASSOC RC - 3,000 3,000 $0 0.00%Day services for students with IEPs23 61100 3810 40 400 TUITION-Maggie Walker - 130,624 134,010 $3,386 2.59%Tuition paid to Maggie L Walker Governor's School 16 students23 61100 5501 40 115 TRAVEL ASSESSMENT 159 500 500 $0 0.00%23 61100 5501 40 200 TRAVEL (MILEAGE) SPEC ED 6,832 8,750 8,750 $0 0.00%Reimbursement for contracted staff and itinerant staff23 61100 5501 40 300 TRAVEL (MILEAGE) VOC 475 500 500 $0 0.00%23 61100 5501 40 400 TRAVEL (MILEAGE) GT ED 512 - 250 $250 #DIV/0!23 61100 5504 40 115 TRAVEL (CONVENTION & ED) REG ASSESS 85 1,000 500 -$500 -50.00%23 61100 5504 40 300 TRAVEL (CONVENTION & ED) VOC 480 500 - -$500 -100.00%23 61100 6012 40 100 BOOKS & SUBSCRIPTIONS (TEXTBOOKS) 41,316 47,205 105,433 $58,228 123.35%Secondary textbooks -required match23 61100 6013 40 100 ED & REC SUPPLIES-REG - 28,409 $28,409 #DIV/0!Materials and supplies for middle and high schools, divided proportionately based on enrollment23 61100 6013 40 200 ED & REC SUPPLIES-SP ED 1,803 2,500 2,500 $0 0.00%23 61100 6013 40 300 ED & REC SUPPLIES-VOC 6,953 8,596 8,800 $204 2.37%Additional Student Activities23 61100 6013 40 400 ED & REC SUPPLIES-GT ED 10,200 10,000 7,500 -$2,500 -25.00%Materials for gifted programs, including Destination Imagination, Lego Robotics, school, classroom and student-based projects23 61100 6013 44 100 ED & REC GMS 13,685 12,642 - -$12,642 -100.00%23 61100 6013 45 100 ED & REC GHS 15,466 15,767 - -$15,767 -100.00%23 61100 6014 40 400 ED & REC SUPPLIES-GT ED - Robotics - - 2,500 $2,500 #DIV/0!23 61100 6017 40 115 EVALUATION MATERIALS-REG ASSESS 104 800 1,100 $300 37.50%23 61100 6017 40 200 EVALUATION MATERIALS-SP ED 2,681 5,000 5,000 $0 0.00%23 61100 6017 40 400 EVALUATION MATERIALS-GT ED 851 650 - -$650 -100.00%23 61100 8100 40 200 REPLACEMENT-SP ED - 900 900 $0 0.00%23 61100 8200 40 200 ADDITION-SP ED 895 1,800 1,800 $0 0.00%Adaptive equipment as required by IEPsSUB TOTAL CLASSROOM INSTRUCTION 040 4,336,543 4,906,256 5,169,721 $265,656 5.41%61100 90 CLASSROOM INSTRUCTION23 61100 1121 90 113 INSTRUCTION - K12 - ESL 36,007 86,940 88,716 $1,776 2.04%ESL salaries - two teachers23 61100 1124 90 115 TESTING COORDINATOR 52,637 59,009 - -$59,009 -100.00%Salary for direction of testing, state-mandated testing, GED, and data analysis23 61100 1141 90 250 SUMMER SCHOOL AIDES 8,991 8,991 $0 0.00%23 61100 1521 90 800 SUBSTITUTE - PRE SCHOOL 3,000 - -$3,000 -100.00%funds moved to elementary special ed substitutes line23 61100 1621 90 200 SUPPL COMP - ASSESSMENT VGLA 1,072 7,000 2,000 -$5,000 -71.43%Scoring alternative assessments for students with IEPs23 61100 1621 90 250 SUPPL COMP SPED Summer School 17,564 10,000 18,000 $8,000 80.00%Salary for special education teachers working summer school23 61100 1621 90 600 SUPPL COMP-SUMMER SCHOOL K-12 26,225 60,000 47,000 -$13,000 -21.67%Salary for elementary and secondary teachers working summer school23 61100 1621 90 720 SUPPL COMP-GED - 1,500 1,500 $0 0.00%23 61100 2100 90 113 FICA - K12 ESL 3,251 6,651 6,786 $135 2.03%23 61100 2100 90 115 FICA - TESTING 4,030 4,514 - -$4,514 -100.00%23 61100 2100 90 200 FICA - SPECIAL ED SUPPLE COMP 82 536 153 -$383 -71.46%23 61100 2100 90 250 FICA - SPECIAL ED SUPPLE COMP 1,328 1,453 1,377 -$76 -5.23%23 61100 2100 90 600 FICA - SUMMER SCHOOL - REG 2,006 4,590 3,596 -$995 -21.67%23 61100 2100 90 720 FICA - GED - 115 115 $0 -0.22%23 61100 2100 90 800 FICA - PRE SCHOOL - 230 - -$230 -100.00%23 61100 2210 90 113 VRS - K12 ESL 4,125 10,473 14,919 $4,446 42.45%23 61100 2210 90 115 VRS - TESTING 4,496 7,099 - -$7,099 -100.00%23 61100 2310 90 113 HMP - K12 ESL 5,616 11,600 11,184 -$416 -3.59%Health insurance23 61100 2310 90 115 HMP - TESTING 4,680 5,801 - -$5,801 -100.00%23 61100 2410 90 113 GLI - K12 ESL 121 246 630 $384 156.10%23 61100 2410 90 115 GLI - TESTING 132 167 - -$167 -100.00%23 61100 3119 90 600 SPEECH THERAPY SERVICES-SS - 1,500 1,500 $0 0.00%23 61100 3120 90 100 PROF SERV HUMAN RESOURCES 1,375 1,000 1,000 $0 0.00%23 61100 3120 90 200 Contract Services - SPED 2,260 - $0 #DIV/0!23 61100 3120 90 600 PROFESSIONAL SERVICES - ONLINE COURSES - 5,000 5,000 $0 0.00%23 61100 3150 90 200 LEGAL SERVICES-SP ED 4,223 30,000 30,000 $0 0.00%Legal fees for special education including consultation, representation, attendance at meetings as required23 61100 3500 90 100 PRINTING-REG 3,453 24,600 10,000 -$14,600 -59.35%Including Student Code of Conduct, Elementary Handbook, primary marking period tests23 61100 5501 90 100 TRAVEL (MILEAGE) HUMAN RESOURCES 246 1,000 - -$1,000 -100.00%23 61100 5501 90 113 TRAVEL (MILEAGE) ESL (1) 500 500 $0 0.00%Reimbursement to itinerant ESL teacherfy 13 budget approved by County.xlsx 3 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET23 61100 5504 90 100 TRAVEL (CONVENTION & ED) HR - 1,000 - -$1,000 -100.00%23 61100 5800 90 100 Contingency 269,126 $269,126 #DIV/0!23 61100 6001 90 100 OFFICE SUPPLIES HUMAN RESOURCES 190 2,000 - -$2,000 -100.00%23 61100 6013 90 113 ED & REC ESL (5,066) 1,500 1,500 $0 0.00%23 61100 6013 90 115 ED & REC ASSESSMENT 516 1,500 1,500 $0 0.00%23 61100 6013 90 200 ED & REC SUPPLIES-SPED 440 $0 #DIV/0!23 61100 6013 90 400 ED & REC SUPPLIES-GT ED 1,527 2,000 1,400 -$600 -30.00%23 61100 6013 90 600 ED & REC SUPPLIES-SUMMER SCHOOL 1,361 2,000 1,400 -$600 -30.00%23 61100 6013 90 740 ED & REC SUPPLIES-ISAEP 385 1,000 1,000 $0 0.00%23 61100 6017 90 190 GAD Testing 58 - $0 #DIV/0!23 61100 8100 90 100 REPLACEMENT - 2,000 2,000 $0 0.00%SUB TOTAL CLASSROOM INSTRUCTION 090 174,341 366,515 530,892 $164,377 44.85%61100 TOTAL CLASSROOM INSTRUCTION 11,694,504 12,858,937 13,528,932 $672,186 5.23%FUNCTION 61210GUIDANCE SERVICES61210 20 GUIDANCE SERVICES23 61210 1123 20 100 COUNSELOR SALARIES 177,252 179,177 182,795 $3,618 2.02%Salaries for three elementary guidance counselors, one middle school counselor23 61210 2100 20 100 FICA 13,334 13,707 13,984 $277 2.02%23 61210 2210 20 100 VRS 17,233 21,582 30,742 $9,160 42.44%23 61210 2310 20 100 HMP 19,821 20,474 24,900 $4,426 21.62%Health insurance23 61210 2410 20 100 GLI 506 507 1,298 $791 156.02%23 61210 6013 20 100 ED & REC SUPPLIES-REG - - 1,500 $1,500 #DIV/0!Divided proportionately among three elementary schools based on enrollment23 61210 6013 21 100 ED & REC SUPPLIES-BES 148 420 - -$420 -100.00%23 61210 6013 22 100 ED & REC SUPPLIES-GES 484 503 - -$503 -100.00%23 61210 6013 23 100 ED & REC SUPPLIES-RES 583 578 - -$578 -100.00%SUB TOTAL GUIDANCE 020 229,361 236,948 255,219 $18,271 7.71%61210 40 GUIDANCE SERVICES23 61210 1123 40 100 COUNSELOR SALARIES 191,192 193,022 196,856 $3,834 1.99%Salaries for one middle school counselor and two high school counselors23 61210 1150 40 100 CLERICAL SALARY - high school guidance 23,377 23,604 28,835 $5,231 22.16%23 61210 2100 40 100 FICA 15,912 16,571 17,265 $694 4.19%23 61210 2210 40 100 VRS 21,006 26,089 37,968 $11,879 45.53%23 61210 2310 40 100 HMP 21,038 21,732 26,892 $5,160 23.74%Health insurance23 61210 2410 40 100 GLI 447 612 1,602 $990 161.76%23 61210 6013 40 100 ED & REC SUPPLIES-REG - - 2,500 $2,500 #DIV/0!Divided proportionately among GMS and GHS based on enrollment23 61210 6013 44 100 ED & REC SUPPLIES-GMS 627 1,113 - -$1,113 -100.00%23 61210 6013 45 100 ED & REC SUPPLIES-GHS - 1,388 - -$1,388 -100.00%SUB TOTAL GUIDANCE 040 273,599 284,131 311,918 $27,787 9.78%TOTAL GUIDANCE SERVICES 502,959 521,079 567,137 $46,058 8.84%61220 20 ATTENDANCE SERVICES23 61220 1130 90 100 STUDENT SERVICES SPECIALIST COMP 49,728 - -$49,728 -100.00%Enrollment processing & approval, court services, attendance monitoring & truancy enforcement, home-school monitoring & reporting,homebound processing,23 61220 2100 90 100 FICA 3,804 - -$3,804 -100.00%23 61220 2210 90 100 VRS 5,982 - -$5,982 -100.00%23 61220 2310 90 100 HMP 5,801 - -$5,801 -100.00%23 61220 2410 90 100 GLI 140 - -$140 -100.00%SUB TOTAL STUDENT SERVICES - 65,455 - -$65,455 -100.00%FUNCTION 61230HOMEBOUND INSTRUCTION61230 20 HOMEBOUND INSTRUCTION23 61230 1621 20 100 SUPPL COMP-REG 3,250 500 2,500 $2,000 400.00%23 61230 1621 20 200 SUPPL COMP-SP ED 2,394 2,500 2,500 $0 0.00%23 61230 2100 20 100 FICA-REG 206 38 191 $153 403.29%23 61230 2100 20 200 FICA-SP ED 183 191 191 $0 0.13%23 61230 3110 20 200 HEALTH SERVICES-SP ED 825 - - $0 #DIV/0!23 61230 5501 20 100 TRAVEL (MILEAGE) REG 125 250 $125 100.00%23 61230 5501 20 200 TRAVEL (MILEAGE) - SP ED 549 500 250 -$250 -50.00%SUB TOTAL HOMEBOUND 020 7,406 3,854 5,883 $2,029 52.63%61230 40 HOMEBOUND INSTRUCTION23 61230 1621 40 100 SUPPL COMP-REG 9,981 2,000 7,500 $5,500 275.00%23 61230 1621 40 200 SUPPL COMP-SP ED 10,339 7,500 7,500 $0 0.00%23 61230 2100 40 100 FICA-REG 1,319 153 574 $421 275.00%fy 13 budget approved by County.xlsx 4 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGETTOTAL IMPROVEMENT OF INSTRUCTION 1,031,657 1,170,386 1,102,800 -$67,586 -5.77%FUNCTION 61320MEDIA SERVICES61320 20 MEDIA SERVICES23 61320 1122 20 100 LIBRARIAN COMP - REG 131,163 132,456 135,163 $2,707 2.04%Salary for elementary school library media specialists23 61320 2100 20 100 FICA - REG 9,427 10,131 10,340 $209 2.06%23 61320 2210 20 100 VRS - REG 12,746 15,956 22,731 $6,775 42.46%23 61320 2310 20 100 HMP - REG 20,734 20,475 21,834 $1,359 6.64%Health insurance23 61320 2410 20 100 GLI - REG 375 374 960 $586 156.68%23 61320 6012 20 100 BOOKS & SUBSCRIPTIONS-REG (0) - 12,500 $12,500 #DIV/0!Materials for library media centers, distributed proportionately based on student enrollment23 61320 6012 21 100 BOOKS & SUBSCRIPTIONS-BES 4,213 3,500 - -$3,500 -100.00%23 61320 6012 22 100 BOOKS & SUBSCRIPTIONS-GES 4,931 4,188 - -$4,188 -100.00%23 61320 6012 23 100 BOOKS & SUBSCRIPTIONS-RES 6,022 4,813 - -$4,813 -100.00%23 61320 6025 20 100 AUDIO VISUAL SUPPLIES-REG - - 1,500 $1,500 #DIV/0!Materials for library media centers, distributed proportionately based on student enrollment23 61320 6025 21 100 AUDIO VISUAL SUPPLIES-BES 691 420 - -$420 -100.00%23 61320 6025 22 100 AUDIO VISUAL SUPPLIES-GES 1,442 503 - -$503 -100.00%23 61320 6025 23 100 AUDIO VISUAL SUPPLIES-RES 1,748 578 - -$578 -100.00%23 61320 8100 20 100 REPLACEMENT-REG - - - $0 #DIV/0!23 61320 8100 21 100 REPLACEMENT-BES 433 - - $0 #DIV/0!23 61320 8100 22 100 REPLACEMENT-GES 437 - - $0 #DIV/0!23 61320 8100 23 100 REPLACEMENT-RES 579 - - $0 #DIV/0!SUB TOTAL MEDIA 020 194,939 193,394 205,028 $11,634 6.02%61320 40 MEDIA SERVICES23 61320 1122 40 100 LIBRARIAN COMP - REG 61,960 48,805 92,083 $43,278 88.68%Salary for two secondary library media specialists23 61320 1141 40 100 CLERICAL COMPENSATION 18,069 33,698 18,767 -$14,931 -44.31%One eliminated with addition of secondary LMS23 61320 2100 40 100 FICA - REG 5,696 6,310 8,481 $2,171 34.41%23 61320 2210 40 100 VRS - REG 8,116 9,901 18,731 $8,830 89.18%23 61320 2310 40 100 HMP - REG 16,077 23,546 40,608 $17,062 72.46%Health insurance23 61320 2410 40 100 GLI - REG 238 232 787 $555 239.22%23 61320 6012 40 100 BOOKS & SUBSCRIPTIONS-REG - - 18,500 $18,500 #DIV/0!Materials for library media centers, distributed proportionately based on student enrollment23 61320 6012 44 100 BOOKS & SUBSCRIPTIONS-GMS 8,849 8,233 - -$8,233 -100.00%23 61320 6012 45 100 BOOKS & SUBSCRIPTIONS-GHS 13,017 10,268 - -$10,268 -100.00%23 61320 6025 40 100 AUDIO VISUAL SUPPLIES-REG - - 4,500 $4,500 #DIV/0!Divided proportionately between GMS and GHS based on enrollment23 61320 6025 44 100 AUDIO VISUAL SUPPLIES-GMS 2,067 2,002 - -$2,002 -100.00%23 61320 6025 45 100 AUDIO VISUAL SUPPLIES-GHS 2,766 2,498 - -$2,498 -100.00%23 61320 8100 40 100 REPLACEMENT-REG - - 1,500 $1,500 #DIV/0!Divided proportionately between GMS and GHS based on enrollment23 61320 8100 44 100 REPLACEMENT-GMS 865 668 - -$668 -100.00%23 61320 8100 45 100 REPLACEMENT-GHS 1,088 833 - -$833 -100.00%SUB TOTAL MEDIA 040 138,807 146,994 203,957 $56,963 38.75%TOTAL MEDIA SERVICES 333,746 340,388 408,985 $68,597 20.15%FUNCTION 61410OFFICE OF THE PRINCIPAL61410 20 OFFICE OF THE PRINCIPAL23 61410 1126 20 100 PRINCIPAL COMP - REG 310,245 279,790 250,873 -$28,917 -10.34%Salary for 3 elementary principals and 1/2 of middle school principal23 61410 1127 20 100 ASST PRINCIPAL COMP - REG 64,027 64,527 63,968 -$559 -0.87%Salary for GMS assistant principal23 61410 1150 20 100 CLERICAL COMP - REG 266,635 232,560 190,040 -$42,520 -18.28%Salary for elementary schools' & GMS secretaries, administrative assistants and bookkeepers23 61410 2100 20 100 FICA - REG 48,012 44,130 38,625 -$5,505 -12.47%23 61410 2210 20 100 VRS - REG 59,753 69,373 85,360 $15,987 23.04%23 61410 2310 20 100 HMP - REG 87,560 86,771 73,632 -$13,139 -15.14%Health insurance23 61410 2410 20 100 GLI - REG 1,645 1,628 1,803 $175 10.75%23 61410 5501 20 100 TRAVEL (MILEAGE) REG - - 1,800 $1,800 #DIV/0!Divided proportionately23 61410 5501 21 100 TRAVEL (MILEAGE) BES - 504 - -$504 -100.00%23 61410 5501 22 100 TRAVEL (MILEAGE) GES 677 603 - -$603 -100.00%fy 13 budget approved by County.xlsx 7 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET23 61410 5501 23 100 TRAVEL (MILEAGE) RES 485 693 - -$693 -100.00%23 61410 5504 20 100 TRAVEL (CONVENTION & ED) REG - - $0 #DIV/0!Divided proportionately23 61410 5504 21 100 TRAVEL (CONVENTION & ED) BES - 400 - -$400 -100.00%23 61410 5504 22 100 TRAVEL (CONVENTION & ED) GES - 400 - -$400 -100.00%23 61410 5504 23 100 TRAVEL (CONVENTION & ED) RES - 400 - -$400 -100.00%23 61410 5801 20 100 DUES & ASSOC MEMBERSHIPS-REG - 2,000 $2,000 #DIV/0!Divided proportionately23 61410 5801 21 100 DUES & ASSOC MEMBERSHIPS-BES 550 666 - -$666 -100.00%23 61410 5801 22 100 DUES & ASSOC MEMBERSHIPS-GES 365 667 - -$667 -100.00%23 61410 5801 23 100 DUES & ASSOC MEMBERSHIPS-RES - 667 - -$667 -100.00%23 61410 6001 20 100 OFFICE SUPPLIES-REG - 6,000 $6,000 #DIV/0!Divided proportionately23 61410 6001 21 100 OFFICE SUPPLIES-BES 547 1,680 - -$1,680 -100.00%23 61410 6001 22 100 OFFICE SUPPLIES-GES 1,869 2,010 - -$2,010 -100.00%23 61410 6001 23 100 OFFICE SUPPLIES-RES 5,904 2,310 - -$2,310 -100.00%23 61410 6013 20 100 INSTRUCT MATERIALS-SCHOOL RENEWAL - 2,500 $2,500 #DIV/0!Divided proportionately23 61410 6013 21 100 INSTRUCT MATERIALS-SCHOOL RENEWAL BES - 700 - -$700 -100.00%23 61410 6013 22 100 INSTRUCT MATERIALS-SCHOOL RENEWAL GES 727 838 - -$838 -100.00%23 61410 6013 23 100 INSTRUCT MATERIALS-SCHOOL RENEWAL RES 874 963 - -$963 -100.00%SUB TOTAL PRINCIPAL ELEMENTARY 849,874 792,280 716,601 -$75,679 -9.55%61410 40 OFFICE OF THE PRINCIPAL23 61410 1126 40 100 PRINCIPAL COMP - REG 119,031 133,172 132,020 -$1,152 -0.87%Salary for GHS principal and 1/2 of GMS principal23 61410 1127 40 100 ASST PRINCIPAL COMP - REG 230,908 232,701 143,370 -$89,331 -38.39%Salary for GHS assistant principal23 61410 1128 40 100 ACTIVITIES/ATHLETIC DIRECTOR - - 88,831 $88,831 #DIV/0!Salary for GHS-GMS activities/athletic director23 61410 1150 40 100 CLERICAL COMP - REG 62,006 60,076 99,485 $39,409 65.60%Salary for GHS and GMS secretaries and bookkeeper23 61410 2100 40 100 FICA 30,478 32,582 35,474 $2,892 8.88%23 61410 2210 40 100 VRS 39,771 51,208 78,063 $26,855 52.44%23 61410 2310 40 100 HMP 38,075 39,476 33,024 -$6,452 -16.34%Health insurance23 61410 2410 40 100 GLI 1,169 1,202 3,292 $2,090 173.85%23 61410 3500 40 100 PRINTING (STUDENT GUIDES) REG - 9,000 $9,000 #DIV/0!Divided proportionately23 61410 3500 44 100 PRINTING (STUDENT GUIDES) REG GMS 1,968 4,005 - -$4,005 -100.00%23 61410 3500 45 100 PRINTING (STUDENT GUIDES) REG GHS 4,788 4,995 - -$4,995 -100.00%23 61410 5501 40 100 TRAVEL (MILEAGE) REG - 2,500 $2,500 #DIV/0!Divided proportionately23 61410 5501 44 100 TRAVEL (MILEAGE) REG GMS - 1,113 - -$1,113 -100.00%23 61410 5501 45 100 TRAVEL (MILEAGE) REG GHS 2,217 1,388 - -$1,388 -100.00%23 61410 5504 40 100 TRAVEL (CONVENTION & ED) REG - 500 $500 #DIV/0!Divided proportionately23 61410 5504 44 100 TRAVEL (CONVENTION & ED) REG GMS 54 890 - -$890 -100.00%23 61410 5504 45 100 TRAVEL (CONVENTION & ED) REG GHS 2,583 1,110 - -$1,110 -100.00%23 61410 5801 40 100 DUES & ASSOC MEMBERSHIPS-REG - 2,800 $2,800 #DIV/0!Divided proportionately23 61410 5801 44 100 DUES & ASSOC MEMBERSHIPS-REG GMS 1,054 1,246 - -$1,246 -100.00%23 61410 5801 45 100 DUES & ASSOC MEMBERSHIPS-REG GHS 1,558 1,554 - -$1,554 -100.00%23 61410 6001 40 100 OFFICE SUPPLIES-REG - 6,500 $6,500 #DIV/0!Divided proportionately23 61410 6001 44 100 OFFICE SUPPLIES-REG GMS 5,996 2,893 - -$2,893 -100.00%23 61410 6001 45 100 OFFICE SUPPLIES-REG GHS 679 3,608 - -$3,608 -100.00%23 61410 6013 40 100 MATERIALS & SUPPLIES-REG - 2,500 $2,500 #DIV/0!Divided proportionately23 61410 6013 44 100 MATERIALS & SUPPLIES-REG GMS 452 1,113 - -$1,113 -100.00%23 61410 6013 45 100 MATERIALS & SUPPLIES-REG GHS - 1,388 - -$1,388 -100.00%SUB TOTAL PRINCIPAL SECONDARY 542,787 575,720 637,359 $61,639 10.71%61410 46 OFFICE OF THE PRINCIPAL23 61410 6001 46 100 OFFICE SUPPLIES (DIPLOMA INSERTS) 2,503 2,500 2,500 $0 0.00%SUB TOTAL DIPLOMA 2,503 2,500 2,500 - 0.00%TOTAL OFFICE OF THE PRINCIPAL 1,395,164 1,370,500 1,356,460 (14,040) -1.02%TOTAL INSTRUCTION 14,988,792 16,342,826 16,987,843 647,208 3.96%ACCOUNT 62ADMINISTRATION, ATTENDANCE, HEALTHfy 13 budget approved by County.xlsx 8 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGETFUNCTION 62000ADMINISTRATION62110 90 BOARD SERVICES23 62110 1111 90 100 BOARD MEMBER COMP - REG 25,750 25,750 25,750 $0 0.00%Salary for School Board members and chair23 62110 2100 90 100 FICA - REG 1,833 1,970 1,970 $0 -0.01%23 62110 2310 90 100 HMP - REG 30,821 27,874 - -$27,874 -100.00%Health insurance23 62110 2840 90 100 HMP - REG Retirees (2,098) - $0 #DIV/0!Clearing account for all retiree checks; health insurance requires only one check23 62110 3130 90 100 POLICY MANUAL-REG 2,230 2,230 2,230 $0 0.00%VESPA Policy Manual subscription23 62110 5501 90 100 TRAVEL (MILEAGE) REG 321 1,300 650 -$650 -50.00%School Board mileage reimbursement23 62110 5504 90 100 TRAVEL (CONVENTION & ED) REG 2,873 5,000 2,500 -$2,500 -50.00%School Board professional development23 62110 5800 90 100 Contingency 10,590 $10,590 #DIV/0!23 62110 5801 90 100 DUES & ASSOCIATION MEMBERSHIPS - REG 10,674 12,000 12,000 $0 0.00%VASS, VSBA, VHSL23 62110 5802 90 100 SERVICE AWARDS - REG 3,600 3,000 3,600 $600 20.00%All GCPS retirees, recognitions~~SUB TOTAL~~ 76,005 79,124 59,290 -$19,834 -25.07%62121 90 OFFICE OF THE SUPERINTENDENT23 62121 1112 90 100 SUPERINTENDENT COMP - REG 119,935 135,272 123,142 -$12,130 -8.97%Salary and auto allowance23 62121 1112 90 100 ASSISTANT SUPERINTENDENT COMP - - 107,722 $107,722 #DIV/0!Assistant Superintendent of Operations23 62121 1150 90 100 CLERICAL COMP - REG 57,192 57,614 57,144 -$470 -0.82%Salary for Clerk of the Board and Administrative Services Specialist23 62121 1621 90 100 SUPPLEMENTAL COMP - TRAVEL ALLOW 14,400 14,400 $14,400 #DIV/0!23 62121 2100 90 100 FICA - REG 11,443 16,346 23,134 $6,788 41.53%23 62121 2210 90 100 VRS - REG 37,886 46,444 69,262 $22,818 49.13%23 62121 2310 90 100 HMP - REG 20,883 21,342 26,898 $5,556 26.03%Health insurance23 62121 2410 90 100 GLI - REG 502 602 2,045 $1,443 239.68%23 62121 3132 90 100 CONSULTING SERVICES-REG 7,227 2,000 2,000 $0 0.00%23 62121 3133 90 100 REGISTRY SEARCH-REG 432 1,500 1,500 $0 0.00%Volunteer background searches23 62121 3150 90 100 LEGAL SERVICES-REG 36,000 36,000 36,000 $0 0.00%Contracted retainer for School Board Attorney23 62121 3450 90 100 SHREDDING 910 1,000 $1,000 #DIV/0!Document disposal23 62121 3500 90 100 PRINTING-REG 2,716 6,000 4,000 -$2,000 -33.33%Registration/enrollment/health materials used in all schools23 62121 3600 90 100 ADVERTISING-REG 627 500 500 $0 0.00%RFPs, Public Hearings23 62121 5502 90 100 TRAVEL ALLOWANCE-CLERK 378 500 500 $0 0.00%Clerk professional development23 62121 5504 90 100 TRAVEL (CONVENTION & ED) REG 1,882 2,000 2,000 $0 0.00%Professional development23 62121 5801 90 100 DUES & ASSOCIATION MEMBERSHIPS 1,045 3,200 3,200 $0 0.00%VASBO, ASCD instructional, Chamber of Commerce23 62121 6001 90 100 OFFICE SUPPLIES-REG 3,218 3,600 3,600 $0 0.00%23 62121 6012 90 100 BOOKS & SUBSCRIPTIONS-REG 308 1,000 500 -$500 -50.00%23 62121 6013 90 100 MATERIAL & SUPPLIES 2,093 1,500 2,000 $500 33.33%~~SUB TOTAL~~ 319,077 335,420 480,547 $145,127 43.27%62140 90 PERSONNEL SERVICES23 62140 1150 90 100 CLERICAL COMP - REG 27,184 40,702 35,266 -$5,436 -13.36%Employment, licensure, background checks, benefits, FILA, Sick Leave Bank, Workers Comp23 62140 2100 90 100 FICA - REG 2,082 2,848 2,698 -$150 -5.27%23 62140 2210 90 100 VRS - REG 2,626 4,893 5,942 $1,049 21.44%23 62140 2310 90 100 HMP - REG 1,404 - - $0 #DIV/0!23 62140 2410 90 100 GLI - REG 77 115 250 $135 117.39%23 62140 3132 90 100 INSURANCE CONSULTANTS 22,475 25,000 $2,525 11.23%Schools' portion of county contract for health insurance consultant~~SUB TOTAL~~ 33,374 71,033 69,156 -$1,877 -2.64%62160 90 FISCAL SERVICES23 62160 1114 90 100 DIRECTOR OF FINANCE AND OPERATIONS 74,950 95,369 94,557 -$812 -0.85%Salary of Director23 62160 1150 90 100 CLERICAL COMPENSATION - REG 80,100 75,196 75,419 $223 0.30%Salary for accounts payable specialist and payroll clerk23 62160 2100 90 100 FICA - REG 11,545 13,048 13,048 $0 0.00%23 62160 2210 90 100 VRS - REG 15,519 20,512 28,606 $8,094 39.46%fy 13 budget approved by County.xlsx 9 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET23 62160 2310 90 100 HMP - REG 18,671 20,475 19,308 -$1,167 -5.70%Health insurance23 62160 2410 90 100 GLI - REG 456 483 1,207 $724 149.86%23 62160 3140 90 100 AUDITING SERVICES-REG 11,870 15,000 14,000 -$1,000 -6.67%Contract for school activities accounts audit & the OPEB audit23 62160 5504 90 100 TRAVEL (CONVENTION & ED) REG 1,113 500 1,000 $500 100.00%Staff development for Finance staff23 62160 6001 90 100 OFFICE SUPPLIES-REG 6,373 5,000 5,000 $0 0.00%Checks, envelopes, printer supplies, paper~~SUB TOTAL~~ 220,599 245,583 252,145 6,562 2.67%62180 90 REPROGRAPHICS23 62180 6001 90 100 OFFICE SUPPLIES-REG PAPER 2,498 5,000 5,000 $0 0.00%~~SUB TOTAL~~ 2,498 5,000 5,000 $0 0.00%TOTAL ADMINISTRATION $651,552 $736,160 $866,138 $129,978 17.66%FUNCTION 62220ATTENDANCE AND HEALTH SERVICES62210 90 HEALTH SERVICES23 62220 1131 90 200 SCHOOL NURSE COMP - REG 194,845 147,613 151,086 $3,473 2.35%Salary for 3.0 FTE school nurses23 62220 2100 90 200 FICA - REG 14,281 11,292 11,359 $67 0.59%23 62220 2210 90 200 VRS - REG 18,945 17,787 25,426 $7,639 42.95%23 62220 2310 90 200 HMP - REG 26,654 20,650 20,570 -$81 -0.39%Health insurance23 62220 2410 90 200 GLI - REG 557 417 1,073 $656 157.24%23 62220 3110 90 100 HEALTH SERVICES-REG - 1,000 1,000 $0 0.00%Required TB testing, staff immunizations23 62220 3110 90 200 HEALTH SERVICES-SP ED 2,168 2,000 2,000 $0 0.00%Required exams for students undergoing special ed eligibility23 62220 6004 90 100 MEDICAL & LAB SUPPLIES-REG 1,155 1,000 1,000 $0 0.00%Supplies for schoolsSUB TOTAL HEALTH 258,604 201,759 213,513 $11,754 5.83%TOTAL HEALTH 258,604 201,759 213,513 $11,754 5.83%FUNCTION 62230PSYCHOLOGICAL23 62230 1132 90 200 PSYCHOLOGIST COMP - SP ED 103,236 13,622 13,863 $241 1.77%Salary for .25 FTE school psychologist23 62230 2100 90 200 FICA - SP ED 4,084 1,042 1,042 $0 0.01%23 62230 2210 90 200 VRS - SP ED 4,847 1,637 2,333 $696 42.52%23 62230 2310 90 200 HMP - SP ED 11,625 2,218 2,031 -$187 -8.43%23 62230 2410 90 200 GLI - SP ED 142 38 98 $60 159.02%SUB TOTAL PSYCHOLOGICAL SERVICES 123,933 18,557 19,367 810 4.37%TOTAL ADMINISTRATION, ATTENDANCE, HATH $1,034,089 $956,476 $1,099,019 $142,543 14.90%ACCOUNT 63TRANSPORTATIONFUNCTION 63000TRANSPORTATION63100 90 MANAGEMENT & DIRECTION23 63100 1114 90 100 TRANSPORTATION SUPERVISOR COMP 53,551 64,763 64,203 -$560 -0.86%Salary for Pupil Transportation supervisor23 63100 2100 90 100 FICA - REG 4,122 4,954 4,912 -$42 -0.86%23 63100 2210 90 100 VRS - REG 4,510 7,786 10,518 $2,732 35.08%23 63100 2310 90 100 HMP - REG 4,680 5,801 5,592 -$209 -3.60%23 63100 2410 90 100 GLI - REG 152 183 456 $273 149.09%23 63100 5501 90 100 TRAVEL (MILEAGE) REG - 50 - -$50 -100.00%23 63100 5504 90 100 TRAVEL (CONVENTION & ED) REG - 100 300 $200 200.00%Staff development, training for supervisor23 63100 5801 90 100 DUES & ASSOC MEMBERSHIPS-REG - 75 90 $15 20.00%23 63100 6012 90 100 BOOKS & SUBSCRIPTIONS-REG - 100 - -$100 -100.00%~~SUB TOTAL~~ 67,015 83,812 86,070 2,258 2.69%63200 90 VEHICLE OPERATION23 63200 1150 90 100 CLERICAL COMPENSATION - REG 53,383 43,006 45,035 $2,029 4.72%Salary for assistant and .5 FTE shared clerk23 63200 1170 90 100 DRIVER COMPENSATION - REG 761,446 756,646 650,902 -$105,744 -13.98%Salary for bus drivers23 63200 1170 90 200 DRIVER COMPENSATION - SP ED 149,829 81,840 180,717 $98,877 120.82%Salary for drivers of special buses and cars for students with IEPs23 63200 1170 90 400 DRIVER COMPENSATION - GT 15,463 15,463 15,632 $169 1.09%Salary for driver for Maggie L. Walker Governor's School bus23 63200 1170 90 800 DRIVER COMPENSATION - PRE SCHOOL 28,714 28,586 85,937 $57,351 200.63%Salary for drivers for early childhood special education students with IEPsfy 13 budget approved by County.xlsx 10 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET23 63200 1197 90 100 PARKING LOT MONITOR 1,800 - - $0 #DIV/0!23 63200 1571 90 100 SUBSTITUTE COMPENSATION - REG 36,197 15,000 35,383 $20,383 135.89%Salary for substitute drivers of regular routes23 63200 1571 90 200 SUBSTITUTE COMPENSATION - SP ED 913 1,500 3,033 $1,533 102.20%23 63200 1621 90 100 SUPPLEMENTAL COMPENSATION - REG 46,014 75,000 56,000 -$19,000 -25.33%Salary for drivers for athletics and activities23 63200 1621 90 200 SUPPLEMENTAL COMPENSATION - SP ED 64,209 34,173 52,966 $18,793 55.00%Supplemental pay for aides and drivers of special needs students with IEPs23 63200 1621 90 400 SUPPLEMENTAL COMPENSATION - GT 9,788 9,000 9,000 $0 0.00%Gifted transportation supplemental23 63200 1621 90 600 SUMMER SCHOOL DRIVERS - REG 24,552 10,500 10,500 $0 0.00%Salary for summer school drivers23 63200 1621 90 800 SUPPLEMENTAL PRE SCHOOL 41,971 59,909 - -$59,909 -100.00%Supplemental for early childhood special ed aides, drivers23 63200 2100 90 100 FICA - REG 63,451 68,058 60,230 -$7,828 -11.50%23 63200 2100 90 200 FICA - SP ED 14,912 8,990 18,109 $9,119 101.43%23 63200 2100 90 400 FICA - GT 1,516 1,871 1,884 $13 0.71%23 63200 2100 90 600 FICA-REG 1,878 6,540 803 -$5,737 -87.72%23 63200 2100 90 2xx FICA - PRE SCHOOL 5,346 6,770 6,574 -$196 -2.89%23 63200 2210 90 100 VRS - REG 20,716 19,860 15,663 -$4,197 -21.14%23 63200 2210 90 2xx VRS - PRE SCHOOL 2,123 2,256 6,658 $4,402 195.10%23 63200 2310 90 100 HMP - REG 91,737 93,837 59,319 -$34,518 -36.79%Health insurance23 63200 2310 90 200 HMP - SP ED 17,552 9,066 20,571 $11,505 126.90%Health insurance23 63200 2310 90 400 HMP - GT 4,952 5,801 4,062 -$1,739 -29.98%23 63200 2310 90 2xx HMP - PRE SCHOOL 3,007 - 6,990 $6,990 #DIV/0!23 63200 2410 90 100 GLI - REG 478 403 735 $332 82.28%23 63200 2410 90 2xx GLI - PRE SCHOOL 11 43 333 $290 674.33%23 63200 2710 90 100 WORKER'S COMP-REG 11,106 40,225 37,101 -$3,124 -7.77%Insurance23 63200 2810 90 100 TSA - REG 10,943 10,121 10,080 -$41 -0.41%Tax sheltered annuity for all drivers not covered by VRS23 63200 2810 90 200 TSA - SP ED 2,347 1,210 2,880 $1,670 138.02%23 63200 2810 90 400 TSA - GT 235 220 240 $20 9.09%23 63200 2810 90 2xx TSA - PRE SCHOOL 236 220 720 $500 227.27%23 63200 3110 90 100 HEALTH SERVICES-REG 9,941 12,692 12,000 -$692 -5.45%Physicals and mandatory drug testing23 63200 3125 90 100 IN SERVICE-REG - 50 90 $40 80.00%23 63200 3310 90 100 REPAIR & MAINTENANCE-REG 1,696 600 1,600 $1,000 166.67%23 63200 3310 90 200 REPAIR & MAINTENANCE -SP ED - 300 300 $0 0.00%23 63200 3420 90 200 PRIVATE CARRIERS - SP ED - 2,500 9,000 $6,500 260.00%Payment/reimbursement for parents and public transportation23 63200 3700 90 100 LAUNDRY & DRY CLEANING-REG 2,030 2,750 2,750 $0 0.00%23 63200 5305 90 100 MOTOR VEHICLE INSURANCE-REG 49,589 62,030 55,000 -$7,030 -11.33%Insurance on all vehicles23 63200 5501 90 100 TRAVEL (MILEAGE) REG 1,735 2,500 3,000 $500 20.00%23 63200 5504 90 100 TRAVEL (CONVENTION & ED) REG - 200 1,000 $800 400.00%23 63200 5800 90 100 Contingency 30,222 $30,222 #DIV/0!23 63200 5802 90 100 SERVICE AWARDS-REG 1,470 1,000 1,000 $0 0.00%23 63200 6001 90 100 OFFICE SUPPLIES 749 750 800 $50 6.67%23 63200 6008 90 100 VEHICLE FUEL-REG 246,231 327,976 338,600 $10,624 3.24%Fuel for all non-maintenance vehicles; includes diesel and gasoline23 63200 6008 90 600 VEHICLE FUEL-SUMMER SCHOOL - 7,140 4,000 -$3,140 -43.98%23 63200 8100 90 100 REPLACEMENT BUSES 263,537 - $0 #DIV/0!Replacements not budgeted~~SUB TOTAL~~ 2,063,802 1,826,602 1,857,418 30,816 1.69%63400 90 VEHICLE MAINTENANCE23 63400 1165 90 100 MECHANIC COMP - REG 129,412 147,704 146,425 -$1,279 -0.87%Salary for mechanics23 63400 1541 90 100 Sub - Mechanic 8,539 - $0 #DIV/0!23 63400 2100 90 100 FICA - REG 10,434 11,299 11,202 -$97 -0.86%23 63400 2210 90 100 VRS - REG 15,300 20,251 21,966 $1,715 8.47%23 63400 2310 90 100 HMP - REG 17,997 20,475 19,308 -$1,167 -5.70%Health insurance23 63400 2410 90 100 GLI - REG 378 417 1,040 $623 149.31%23 63400 2820 90 100 TUITION ASSISTANCE-REG - 500 500 $0 0.00%Training for mechanics23 63400 3310 90 100 REPAIR & MAINTENANCE-REG 2,937 5,890 3,500 -$2,390 -40.58%23 63400 5504 90 100 TRAVEL (CONVENTION & ED) REG - - 1,050 $1,050 #DIV/0!23 63400 6009 90 100 VEHICLE & EQUIP SUPPLIES 85,049 105,000 105,000 $0 0.00%Parts for maintenance and repair of vehicles23 63400 8100 90 100 REPLACEMENT-REG 29,808 26,823 5,000 -$21,823 -81.36%Major replacement partsfy 13 budget approved by County.xlsx 11 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET23 63400 8200 90 100 Addition-REG 109 $0 #DIV/0!~~SUB TOTAL~~ 299,963 338,359 314,990 (23,369) -6.91%TOTAL TRANSPORTATION 2,430,779 2,248,773 2,258,478 9,705 0.43%FUNCTION 64000MAINTENANCE AND OPERATIONS64100 90 MANAGEMENT & DIRECTION23 64100 1114 90 100 MAINTENANCE SUPERVISOR COMP 63,780 77,129 76,467 -$662 -0.86%Salary for Maintenance and Operations Supervisor23 64100 2100 90 100 FICA 4,627 5,900 5,850 -$50 -0.85%23 64100 2210 90 100 VRS 6,354 9,272 11,745 $2,473 26.68%23 64100 2310 90 100 HMP 8,172 10,129 10,650 $521 5.14%Health insurance23 64100 2410 90 100 GLI - 218 543 $325 149.04%23 64100 3132 90 100 CONSULTING SERVICES-REG 18,080 2,600 2,600 $0 0.00%~~SUB TOTAL~~ 101,013 105,248 107,855 2,607 2.48%64200 90 BUILDING SERVICES23 64200 1150 90 100 CLERICAL COMPENSATION - REG 11,813 11,905 14,201 $2,296 19.29%Portion of salary for shared clerk23 64200 1180 90 100 MAINTENANCE COMP - REG 265,780 213,604 255,017 $41,413 19.39%Salary for maintenance staff23 64200 1181 90 100 MAINTENANCE COMP - OVERTIME - REG 5,361 8,200 8,200 $0 0.00%Overtime for maintenance staff23 64200 1191 90 100 CUSTODIAN COMP - REG 397,991 305,139 122,752 -$182,387 -59.77%Salary for building custodians - contracted23 64200 1391 90 100 CUSTODIAN COMP - PART TIME - REG 72,276 97,921 - -$97,921 -100.00%Salary for part-time cleaners - contracted23 64200 1571 90 100 CUSTODIAN SUBSTITUTES - REG 12,531 9,000 5,000 -$4,000 -44.44%Salary for substitute custodians - contracted23 64200 2100 90 100 FICA 55,626 49,401 30,368 -$19,033 -38.53%23 64200 2210 90 100 VRS 84,276 77,959 60,207 -$17,752 -22.77%23 64200 2310 90 100 HMP 141,402 113,870 59,454 -$54,416 -47.79%Health insurance23 64200 2410 90 100 GLI 1,809 1,480 2,783 $1,303 88.04%23 64200 2710 90 100 WORKER'S COMP-REG - 5,976 5,976 $0 0.00%23 64200 2820 90 100 TUITION ASSISTANCE-REG 1,150 1,000 1,000 $0 0.00%23 64200 3120 90 100 PROFESSIONAL SERVICES 53,355 371,459 $371,459 #DIV/0!Cost of proposal to outsource custodians23 64200 3125 90 100 IN SERVICE-REG - 200 200 $0 0.00%23 64200 3310 90 100 REPAIR & MAINTENANCE CONTRACTS-REG 143,745 115,900 120,000 $4,100 3.54%Chiller, boilers, elevator, system alarms, etc23 64200 3700 90 100 LAUNDRY & DRY CLEANING-REG 3,589 4,000 2,000 -$2,000 -50.00%Uniform laundry23 64200 5101 90 100 ELECTRICAL SERVICES-REG 463,918 500,000 500,000 $0 0.00%Electricity for all facilities23 64200 5102 90 100 HEATING SERVICES-REG 114,378 140,000 140,000 $0 0.00%Fuel oil for GMS/GHS; Bus Shop; Annex23 64200 5103 90 100 WATER & SEWER SERVICES-REG 59,683 85,875 85,875 $0 0.00%Water and sewer for GHS, GMS, GES, and Prep, Transportation & Maintenance23 64200 5201 90 100 POSTAL SERVICES-REG 9,491 11,106 11,000 -$106 -0.95%Postage for all categories, departments, buildings23 64200 5401 90 100 LEASES & RENTAL-REG 834 2,000 1,500 -$500 -25.00%Equipment rental23 64200 5504 90 100 TRAVEL (CONVENTION & ED) REG 244 250 250 $0 0.00%23 64200 5800 90 100 Contingency - - 20,157 $20,157 #DIV/0!23 64200 6005 90 100 JANITORIAL SUPPLIES-REG 74,894 70,000 10,000 -$60,000 -85.71%Supplies - part of contracted services23 64200 6007 90 100 REPAIR & MAINTENANCE SUPPLIES-REG 85,791 80,000 80,000 $0 0.00%Repair and maintenance for all facilities23 64200 8100 90 100 REPLACEMENT-REG 47,171 35,000 40,000 $5,000 14.29%Capital replacement for all facilities~~SUB TOTAL~~ 2,107,106 1,939,786 1,947,400 7,614 0.39%64300 90 GROUNDS SERVICES23 64300 3310 90 100 REPAIR & MAINTENANCE CONTRACTS-REG 13,823 42,000 45,000 $3,000 7.14%Contract with county for school grounds, also snow removal, costs23 64300 6007 90 100 REPAIR & MAINTENANCE SUPPLIES-REG 5,936 5,000 6,000 $1,000 20.00%23 64300 8100 90 100 REPLACEMENT-REG 20,279 12,000 12,000 $0 0.00%Parts and replacement of grounds equipment, mulch, seed~~SUB TOTAL~~ 40,038 59,000 63,000 4,000 6.78%fy 13 budget approved by County.xlsx 12 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET64400 90 EQUIPMENT SERVICES23 64400 3310 90 100 REPAIR & MAINTENANCE CONTRACTS-REG 8,633 52,000 52,000 $0 0.00%Copiers23 64400 3310 90 300 REPAIR & MAINTENANCE CONTRACTS-VOC 2,009 2,170 2,100 -$70 -3.23%CTE equipment23 64400 5401 90 100 LEASES & RENTALS-REG 2,920 31,000 31,000 $0 0.00%Copiers23 64400 6007 90 100 REPAIR & MAINTENANCE SUPPLIES-REG 1,287 1,500 1,500 $0 0.00%23 64400 6007 90 300 REPAIR & MAINTENANCE SUPPLIES-VOC 400 400 400 $0 0.00%23 64400 8100 90 100 REPLACEMENT-REG 6,856 5,000 5,000 $0 0.00%~~SUB TOTAL~~ 22,105 92,070 92,000 -$70 -0.08%64500 90 VEHICLE SERVICES23 64500 6008 90 100 VEHICLE & POWERED EQUIP FUEL-REG 25,229 30,000 30,000 $0 0.00%Fuel for maintenance vehicles and equipment23 64500 6009 90 100 VEHICLE & POWERED EQUIP SUPPLIES-REG 4,494 9,500 8,000 -$1,500 -15.79%Repair/maintenance for all M&O vehicles~~SUB TOTAL~~ 29,723 39,500 38,000 (1,500) -3.80%64600 90 PARKING LOT SECURITY23 64600 1142 90 100 PARKING LOT COMP 10,800 - -$10,800 -100.00%Salary GHS parking lot attendant23 64600 2100 90 100 FICA 826 - -$826 -100.00%23 64600 2210 90 100 VRS 1,288 - -$1,288 -100.00%23 64600 2310 90 100 HMP 8,872 - -$8,872 -100.00%23 64600 2410 90 100 GLI 30 - -$30 -100.00%~~SUB TOTAL~~ - 21,816 - -$21,816 -100.00%64700 90 MAIL SERVICES23 64700 1142 90 100 MAIL RUNNER COMP 12,029 12,386 $357 2.97%Salary mail delivery among all facilities and county23 64700 2100 90 100 FICA 920 948 $28 2.99%23 64700 2210 90 100 VRS 1,755 1,902 $147 8.40%23 64700 2310 90 100 HMP 1,934 2,796 $862 44.57%23 64700 2410 90 100 GLI 34 88 $54 158.64%~~SUB TOTAL~~ - 16,672 18,120 $1,448 8.68%SUPPLEMENTAL APPROPRIATIONTOTAL MAINTENANCE 2,299,985 2,274,092 2,266,375 -$7,717 -0.34%ACCOUNT 68TECHNOLOGYFUNCTION 68100TECHNOLOGY INSTRUCTION68100 20 CLASSROOM INSTRUCTION ELEMENTARY23 68100 1621 20 900 SUPPLEMENTAL COMP 6,560 6,300 6,300 $0 0.00%23 68100 2100 20 900 FICA 502 483 482 -$1 -0.22%23 68100 3120 20 900 PROFESSIONAL SERVICES 33,790 30,000 30,000 $0 0.00%Support costs for Power School and other systems23 68100 3124 20 900 SOFTWARE LICENSES 27,762 24,800 24,800 $0 0.00%Licenses for elementary instructional software23 68100 3500 20 900 PRINTING - - - $0 #DIV/0!23 68100 5504 20 900 TRAVEL(CONVENTION&ED) 990 1,000 1,000 $0 0.00%23 68100 5801 20 900 DUES AND ASSOC MEMBERSHIPS 99 - - $0 #DIV/0!23 68100 6001 20 900 OFFICE SUPPLIES 192 200 200 $0 0.00%23 68100 6012 20 900 BOOKS AND SUBSCRIPTIONS 8,114 - - $0 #DIV/0!23 68100 6025 20 900 AUDIO VISUAL SUPPLIES 5,400 5,400 $0 0.00%Sub-total Instructional Support Elementary 78,009 68,183 68,182 -$1 0.00%68100 40 CLASSROOM INSTRUCTION SECONDARY23 68100 1621 40 900 SUPPLEMENTAL COMP 4,640 5,000 5,000 $0 0.00%23 68100 2100 40 900 FICA 332 382 383 $1 0.13%23 68100 3120 40 900 PROFESSIONAL SERVICES 7,317 5,551 5,551 $0 0.00%23 68100 3124 40 900 SOFTWARE LICENSES 13,670 24,810 24,810 $0 0.00%Licenses for secondary instructional software23 68100 3310 40 900 REPAIR AND MAINTENANCE 6,016 8,000 8,000 $0 0.00%23 68100 3500 40 900 PRINTING 435 - - $0 #DIV/0!23 68100 5203 40 900 TELECOMMUNICATIONS 24,389 47,000 75,000 $28,000 59.57%Cell phones; Educational Consortium for Telecommunications Savings; Communications Specialists; ERATE credit for FY 11 & earlier23 68100 5501 40 900 TRAVEL (MILEAGE) 2,445 675 675 $0 0.00%23 68100 5504 40 900 TRAVEL(CONVENTION&ED) 1,499 1,350 1,350 $0 0.00%23 68100 6001 40 900 OFFICE SUPPLIES 499 400 400 $0 0.00%23 68100 6012 40 900 BOOKS AND SUBSCRIPTIONS 210 - - $0 #DIV/0!23 68100 6013 40 900 INSTRUCTIONAL SUPPLIES 13,882 12,933 12,933 $0 0.00%fy 13 budget approved by County.xlsx 13 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET23 68100 6025 40 900 AUDIO VISUAL SUPPLIES 699 2,700 2,700 $0 0.00%Sub-total instructional Support Secondary 76,033 108,801 136,802 $28,001 25.74%68100 90 CLASSROOM INSTRUCTION DIVISION WIDE23 68100 8110 90 900 HARDWARE REPLACEMENT (STATE MATCH) 20,244 18,000 18,000 $0 0.00%Required local match for VPSA grant, replacement of instructional hardware23 68100 8210 90 900 HARDWARE ADDITIONS (STATE MATCH) 17,992 18,000 18,000 $0 0.00%Required local match for VPSA grant, additional instructional hardwareSub-total Instructional Support Division wide 38,235 36,000 36,000 $0 0.00%FUNCTION 68200TECHNOLOGY INSTRUCTIONAL SUPPORT68200 20 INSTRUCTIONAL SUPPORT23 68200 1621 20 950 SUPPLEMENTAL COMP 5,420 4,400 4,400 $0 0.00%23 68200 2100 20 950 FICA 415 336 337 $1 0.18%23 68200 3124 20 950 PROFESSIONAL SERVICES 5,131 6,000 6,000 $0 0.00%23 68200 3500 20 950 PRINTING - - $0 #DIV/0!23 68200 5501 20 950 TRAVEL(MILEAGE) 283 720 720 $0 0.00%23 68200 5504 20 950 TRAVEL(CONVENTION) 479 500 500 $0 0.00%23 68200 5801 20 950 DUES AND MEMBERSHIP FEES 206 200 200 $0 0.00%23 68200 6001 20 950 OFFICE SUPPLIES - - $0 #DIV/0!23 68200 6012 20 950 BOOKS AND SUBSCRIPTIONS 164 - - $0 #DIV/0!23 68200 6025 20 950 AUDIO VISUAL SUPPLIES 2,636 2,700 2,700 $0 0.00%Sub-total Instructional Support Elementary 14,732 14,856 14,857 $1 0.00%68200 40 INSTRUCTIONAL SUPPORT23 68200 1621 40 950 SUPPLEMENTAL COMP 363 4,000 4,000 $0 0.00%23 68200 2100 40 950 FICA 7,826 307 306 -$1 -0.33%23 68200 3110 40 950 REPAIR AND MAINTENANCE CONTRACTS 14,578 8,000 8,000 $0 0.00%23 68200 3120 40 950 PROFESSIONAL SERVICES - 12,800 12,800 $0 0.00%23 68200 3500 40 950 PRINTING - - $0 #DIV/0!23 68200 5501 40 950 TRAVEL(MILEAGE) 421 450 450 $0 0.00%23 68200 5504 40 950 TRAVEL(CONVENTION&EDUCATION) 537 450 450 $0 0.00%23 68200 5801 40 950 DUES AND ASSOCIATION FEES 180 200 200 $0 0.00%23 68200 6001 40 950 OFFICE SUPPLIES 250 200 200 $0 0.00%23 68200 6012 40 950 BOOKS AND SUBSCRIPTIONS 299 100 100 $0 0.00%23 68200 6013 40 950 INSTRUCTIONAL SUPPLIES 16,063 9,000 9,000 $0 0.00%23 68200 6025 40 950 AUDIO VISUAL SUPPLIES 649 800 800 $0 0.00%Sub-total Instructional Support Secondary 41,166 36,307 36,306 (1) 0.00%68200 90 Technology Division wide Instructional Support23 68200 1124 90 950 SUPERVISOR COMP 73,804 89,245 88,487 -$758 -0.85%23 68200 1141 90 950 TECHNICAL SUPPORT 158,728 122,721 144,103 $21,382 17.42%23 68200 1143 90 950 TECHNICAL ED SPECIALISTS COMP 113,076 52,304 114,319 $62,015 118.57%23 68200 2100 90 950 FICA 24,897 29,605 26,539 -$3,066 -10.36%23 68200 2210 90 950 VRS 33,357 31,815 58,225 $26,410 83.01%23 68200 2310 90 950 HMP 32,261 24,611 32,484 $7,873 31.99%23 68200 2410 90 950 GLI 980 747 2,462 $1,715 229.59%23 68200 5401 90 950 LEASES AND RENTALS 498,507 450,000 442,126 -$7,874 -1.75%Lease for all hardware; second of five years23 68200 5800 90 950 Contingency 7,193 $7,193 #DIV/0!23 68200 8110 90 950 HARDWARE REPLACEMENTS (STATE GRANT) 82,567 90,000 90,000 $0 0.00%VPSA grant for replacement hardware and infrastructure to support state assessment23 68200 8210 90 950 HARDWARE ADDITIONS (STATE GRANT) 86,990 90,000 90,000 $0 0.00%VPSA grant for additional hardware and infrastructure to support state assessmentSub-total Instructional Support Division wide 1,105,167 981,048 1,095,938 $114,890 11.71%TOTAL TECHNOLOGY 1,353,342 1,245,195 1,388,084 $142,889 11.48%FUND027 CAFETERIASCHOOLS TOTAL 22,106,988 23,067,362 23,999,799 $932,437 4.04%FUNCTION 65100SCHOOL FOOD SERVICES27 65100 1193 90 100 SUPERVISOR COMP - REG 53,296 53,712 54,252 $540 1.01%Salary for Food Service supervisor27 65100 1194 90 100 MANAGER COMP - REG 121,044 123,551 127,168 $3,618 2.93%Salary for managers27 65100 1195 90 100 WORKER COMP - REG 166,585 189,661 194,733 $5,072 2.67%Salary for all workersfy 13 budget approved by County.xlsx 14 of 15 9/19/12

Goochland County Public SchoolFY 2012 to 2013 BudgetFY 11 FY 12 FY 13Expenditures APPROVED APPROVED DELTA Percent ChangeFund Major Account Cost Program DESCRIPTION BUDGET BUDGET27 65100 1196 90 100 SUBSTITUTE COMP - REG 10,252 10,000 10,000 $0 0.00%27 65100 1621 90 100 SUPPLEMENTAL COMP 1,668 5,000 5,000 $0 0.00%27 65100 2100 90 100 FICA 25,651 29,217 29,392 $174 0.60%27 65100 2210 90 100 VRS 19,215 28,225 28,664 $439 1.56%27 65100 2310 90 100 HMP 56,864 57,625 60,186 $2,561 4.44%Health insurance27 65100 2410 90 100 GLI 547 555 1,288 $733 132.09%27 65100 2810 90 100 TSA 3,712 3,520 4,800 $1,280 36.36%27 65100 3310 90 100 REPAIR CONTRACTS 1,222 3,000 3,000 $0 0.00%27 65100 3600 90 100 ADVERTISING-REG - 100 100 $0 0.00%27 65100 5501 90 100 TRAVEL (MILEAGE) REG 3,527 4,000 4,200 $200 5.00%27 65100 5504 90 100 TRAVEL (CONVENTION & ED) REG 1,997 2,000 2,000 $0 0.00%27 65100 5801 90 100 DUES & ASSOC MEMBERSHIPS-REG 366 500 500 $0 0.00%27 65100 6001 90 100 OFFICE SUPPLIES-REG 608 1,000 1,000 $0 0.00%27 65100 6002 90 100 FOOD SUPPLIES-REG 403,080 445,876 445,876 $0 0.00%All food purchases27 65100 6005 90 100 JANITORIAL SUPPLIES-REG 3,876 4,100 4,100 $0 0.00%27 65100 6008 90 100 VEHICLE FUEL-REG - - 1,000 $1,000 #DIV/0!27 65100 6011 90 100 UNIFORMS-REG 1,790 3,200 3,200 $0 0.00%27 65100 6012 90 100 BOOKS & SUBSCRIPTIONS-REG - 200 650 $450 225.00%27 65100 6018 90 100 FOOD SERVICE SUPPLIES-REG 535 1,000 700 -$300 -30.00%27 65100 6019 90 100 PAPER PRODUCTS-REG 31,866 35,000 35,000 $0 0.00%All paper products27 65100 6020 90 100 USDA DELIVERIES-REG 2,818 5,000 5,000 $0 0.00%27 65100 6021 90 100 CATERING 361 500 400 -$100 -20.00%27 65100 8100 90 100 REPLACEMENT-REG 13,787 4,000 16,818 $12,818 320.45%Point of Sale hardware replacement cycle27 65100 8200 90 100 ADDITION-REG 1,858 4,000 3,100 -$900 -22.50%27 65100 9303 90 100 PETTY CASH-REG - 500 580 $80 16.00%CAFETERIA FUND TOTAL 926,523 1,015,042 1,042,707 $27,665 2.73%fy 13 budget approved by County.xlsx 15 of 15 9/19/12