HomeMy WebLinkAbout6/25/2024 - Roanoke County Public Schools - RCPS FY2024-2025 Budget~Cover design courtesy of Chuck Lionberger
Roanoke County Public Schools
2024-2025 Annual Budget
Members of the School Board
i
Mr. Brent T. Hudson, Chair Ms. Cheryl A. Facciani, Vice-Chair
Catawba District Windsor Hills District
November 2021 – December 2027 January 2022 – December 2025
Ms. Shelley W. Clemons Mr. Timothy D. Greenway Mr. David M. Linden
Cave Spring District Vinton District Hollins District
January 2024 – December 2027 November 2015 – December 2025 January 2018 – December 2025
Clerk to the Board – Ms. Angela B. Roberson
Deputy Clerk to the Board – Ms. Edith S. York
Roanoke County Public Schools
2024-2025 Annual Budget
Administrative Leadership Team
ii
Dr. Kenneth E. Nicely
Superintendent
Dr. James C. Soltis Dr. Jessica M. McClung
Deputy Superintendent of Assistant Superintendent of
Administration and Operations Student Services and Human Resources
Ms. Tammy S. Newcomb Ms. Kimberly M. Bradshaw Mr. Michael J. Riley
Executive Director of Administration Executive Director of Elementary Instruction Executive Director of Secondary Instruction
Mr. Ben J. Williams Mr. Jason D. Suhr Mr. Charles D. Lionberger
Director of Assessment and Research Director of Career and Technical Education Director of Community Relations
Mr. Anthony (Todd) Kageals Ms. Susan L. Peterson Mr. James R. Bradshaw
Director of Facilities and Operations Director of Finance Director of Human Resources
Dr. Shawn D. Hughes Ms. Elisabeth P. Harman Mr. Jeff A. Terry
Director of School Counseling Director of Special Education Director of Technology
Roanoke County Public Schools
2024-2025 Annual Budget
Department of Finance
iii
PREPARATION OF THE BUDGET DOCUMENT
This budget document is designed to provide citizens, taxpayers, and other
stakeholders with a general overview of Roanoke County Public Schools’
(School Division’s) budget and to demonstrate the School Division’s
accountability for the money it receives.
The preparation of the document was made possible by the efforts of the
following team members of the Department of Finance.
Ms. Susan L. Peterson, MA, CPA, SFO
Director of Finance
Ms. Kathleen E. Rawlings
Associate Director of Finance
Ms. Kimberly A. Caldwell
Finance Manager
Ms. Beverly I. Edmonds
Finance Manager
Ms. Amanda A. Haley
Finance Manager
Mr. Gabriel C. Aiken, MBA
Finance Analyst
REQUESTS FOR INFORMATION
Questions concerning this report or requests for additional financial
information should be directed to
Ms. Susan Peterson
Director of Finance
Roanoke County Public Schools
5937 Cove Road
Roanoke, Virginia 24019
(540) 562-3900
Or visit the School Division’s website at www.rcps.us.
Roanoke County Public Schools
2024-2025 Annual Budget
Table of Contents
iv
Members of the School Board .............................................................................................................................................................................................................................................................................. i
Administrative Leadership Team ......................................................................................................................................................................................................................................................................... ii
Department of Finance .......................................................................................................................................................................................................................................................................................... iii
Preparation of the Budget Document
Requests for Information
EXECUTIVE SUMMARY
Transmittal Letter ....................................................................................................................... 3
Organizational Section ............................................................................................................. 4
Vision Statement
RCPS Strategic Planning Process
Budget Process and Timeline
Significant Changes in the Process and School Board Policies
Allocation of Human and Financial Resources to Achieve Goals and Objectives
Members of the School Board
Administrative Leadership Team
Financial Section ......................................................................................................................... 9
Summary of All Funds
Budget Comparisons by Fund
Significant Trends
Significant Financial and Demographic Changes
Budget Forecast
Informational Section .............................................................................................................17
Student Enrollment
Student-Teacher Ratio
Personnel Resource Changes
Per Pupil Expenditure
Awards, Recognitions, and Accomplishments ..............................................................18
ORGANIZATIONAL SECTION
Governance .................................................................................................................................21
Background Information .......................................................................................................21
Fiscal Dependence
Geographic Area Served
Administrative Organizational Chart 2024-2025
Students and Campuses
Level of Education
Mission and Goals ....................................................................................................................24
Mission Statement
C-Change Strategic Framework
Roanoke County C-Change Division Strategic Plan Goals
Key Factors that Affected the Current Year Budget Development
Significant Budget and Financial Items ...........................................................................27
Policies and Regulations
Fund Structure and Basis of Accounting
Classification of Revenues and Expenditures
Other Sustaining Local Revenue Sources
Budget Development .............................................................................................................32
Budget Process
Budget Calendar
Budget Administration and Management Process
Roanoke County Public Schools
2024-2025 Annual Budget
Table of Contents
v
FINANCIAL SECTION
Pyramid Approach ...................................................................................................................37
Chart of Funds ...........................................................................................................................37
Fund Balance Classifications ................................................................................................37
Capital Improvement Program ...........................................................................................38
Final Adopted Funding Requests .......................................................................................39
Total Budget by Fund and Functional Category ..........................................................44
Total Budget by Functional Category ..............................................................................45
Operating Funds Revenues by Source and Expenditures by Object ...................49
GENERAL FUND
General Fund Revenues by Source and Expenditures by Object ..........................52
General Fund Revenues by Source Details ....................................................................54
General Fund Revenues .........................................................................................................57
Local revenues
State aid and taxes
Federal revenues
Other revenues
General Fund Expenditures by Department and Object ..........................................58
General Fund Expenditures ..................................................................................................63
Salaries and related costs
Contractual services
Internal services
Other charges
Materials and supplies
Payment to joint operations
Capital outlay
Debt service
Transfers
FINANCIAL SECTION (CONTINUED)
OTHER OPERATING FUNDS
Fleet Replacement Fund Revenues by Source and
Expenditures by Object ...................................................................................................66
Instructional Resources Fund Revenues by Source and
Expenditures by Object ...................................................................................................67
Technology Replacement Fund Revenues by Source and
Expenditures by Object ...................................................................................................68
SPECIAL REVENUE FUNDS
Grant Fund Revenues by Source and Expenditures by Object ..............................72
Grant Fund Revenues by Source and Grant ..................................................................73
Nutrition Services Fund Revenues by Source and Expenditures by Object ......78
Nutrition Services Fund Expenditures by Location .....................................................80
Student Activity Fund Revenues by Source and Expenditures by Object .........82
CAPITAL PROJECTS FUND
Capital Projects Fund Revenues by Source and Expenditures by Object ..........86
INTERNAL SERVICE FUNDS
Health Insurance Fund Revenues by Source and Expenditures by Object .......90
Dental Insurance Fund Revenues by Source and Expenditures by Object........91
Risk Management Fund Revenues by Source and Expenditures by Object .....92
FIDUCIARY FUNDS
OPEB Trust Fund Revenues by Source and Expenditures by Object ...................94
Roanoke County Public Schools
2024-2025 Annual Budget
Table of Contents
vi
INFORMATIONAL SECTION
Financial Trends
General Fund Budget and Remaining Surplus .......................................................98
General Fund Revenue Budget Per Pupil ................................................................98
Required Local Effort and Required Local Match .................................................99
Revenue Sharing Agreement ..................................................................................... 100
Enrollment Trends
Student Enrollment Projection .................................................................................. 101
Student Enrollment by School ................................................................................... 102
Personnel Resources
Full-Time Equivalent (FTE) Positions ...................................................................... 103
Teacher Salary Information ....................................................................................... 104
Debt Capacity
Outstanding Debt Issuances Funded by Local Government .......................... 105
Amortization of Outstanding Debt Issues Funded by Local Government . 105
Ratio of Total Debt Service to Local Government Expenditures ................... 106
Performance Measures
School Accreditation .................................................................................................... 107
Graduating Class of 2023 ........................................................................................... 108
Dropout Statistics .......................................................................................................... 108
Scholastic Assessment Test (SAT) Test Scores ...................................................... 109
Standards of Learning Test Scores (SOL's) ............................................................ 110
Other Useful Information
Number of Students Receiving Free or Reduced Lunch ................................... 112
Nutrition Services Year End Information ............................................................... 113
Student Fees .................................................................................................................... 114
Demographic and Statistical Data .......................................................................... 116
Parent and Student Surveys ....................................................................................... 117
INFORMATIONAL SECTION (CONTINUED)
Roanoke County Public Schools Capital Improvement Program
Fleet Replacement Plan .............................................................................................. 121
Technology Replacement Plan ................................................................................. 122
Capital Improvement Plan ......................................................................................... 123
Capital Maintenance Plan .......................................................................................... 124
Nutrition Services Equipment Replacement plan ............................................... 125
Roanoke County Public Schools Pay Plan
Teacher, Librarian, School Counselor ..................................................................... 129
Non-Teaching Job Positions ...................................................................................... 130
Non-Teaching Job Pay ................................................................................................ 133
Supplements And Other Pay Rates ......................................................................... 140
Academic Stipends ........................................................................................................ 141
Athletic Stipends ........................................................................................................... 142
Roanoke County Public Schools Insurance Rates
Health Rates .................................................................................................................... 145
Dental Rates .................................................................................................................... 147
Glossary of Terms and Acronyms ................................................................................... 151
EXECUTIVE SUMMARY
A NNUAL B UDGET 2024-2025
1
2
ROANOKE COUNTY PUBLIC SCHOOLS
Office of the Superintendent
5937 Cove Rd. Roanoke, VA 24019 ¨ (540) 562-3900
June 10, 2024
To the Honorable Chairman, Members of the Roanoke County School Board,
and the Citizens of the County of Roanoke, Virginia:
We are pleased to present the 2024-2025 Annual Budget for Roanoke County
Public Schools (School Division). We collaborated with the leadership team,
school administrators, and other stakeholders to ensure the 2024-20205
Annual Budget continues to support quality educational programming offered
to the students of the County of Roanoke.
The 2024-2025 Annual Budget is the financial outline of the School Division’s
educational program. It presents a proposed plan of spending and the
expected funding sources. After adoption, it provides the primary means of
managing expenditures.
The proposed 2024-2025 General Fund revenue budget is expected to increase
by $16.2 million, which reflects an increase of 8.37% over last year’s approved
budget and is funded by two primary revenue streams as follows:
State revenues represent 53.8% of General Fund revenue and
increased $9.7 million. The increase is mostly related to the General
Assembly increase in basic aid, remedial education, at-risk support,
and English Learner support.
Local aid represents 45.3% of General Fund revenue and increased
$6.1 million. This amount represents a transfer from the County of
Roanoke and is based on a revenue sharing agreement with the
County of Roanoke Board of Supervisors which allocates local property
taxes based on changes in population and ADM.
The development of a budget is challenging every year as budget needs and
requests are prioritized and balanced against funding constraints. The
following priorities are included in the Annual Budget for fiscal year 2025:
An investment in our people is always a high priority as the School
Division seeks to attract and retain high-quality employees. The
Annual Budget incorporates an average employee raise of 5.0%
Non-personnel expenditures increased by $1.5 primarily related to
$515,000 for required vendor increases, $375,000 for dual enrollment,
$200,000 for athletic allotments, $101,250 for tutoring, and $100,000
to participate in the Roanoke City hearing impaired regional program
and SECEP, and other materials and supplies.
Capital Outlay increased $530,000 related to the joint capital funding
policy.
Transfers increased by $1.9 million. An increase of $950,000 was for
transfers to the fleet replacement fund will include the purchase of five
14-passenger activity buses for each high school, $453,292 related to
transfers to the technology replacement plan, $250,000 was an
increase for the capital maintenance program, and $300,000 related to
an increase in the CSA transfer to the County.
The School Board is required to submit an adopted budget to the County of
Roanoke Board of Supervisors by April 1 of each year for the fiscal year
beginning July 1. The County of Roanoke Board of Supervisors adopts the
School Division’s budget on an annual basis at the functional category level.
As such, the School Board must seek approval from the County of Roanoke
Board of Supervisors to increase or decrease any functional category total
budget.
Budgets are built on the best information available at the time and reflect
reasonable estimates based on experience and current knowledge. The School
Board Emergency Reserve was designed to address shortfalls in revenue
collections and/or unanticipated significant expenditure increases after the
budget is adopted. The balance in the Emergency Reserve is currently at
$2,000,000 and is available should either of these situations result in a deficit
in fiscal year 2025.
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Roanoke County Public Schools
Annual Budget 2024-2025
Executive Summary
The budget document following this letter outlines in greater detail the many
components of the School Division’s budget. In addition, financial schedules
have been added to communicate further levels of detail to board members,
employees, and citizens.
As with all budgets, the funding is not endless. However, the School Board has
made systematic and methodical choices to fund quality programs and staff
within the constraints of available funding and essential budget needs.
We want to commend the School Board and Board of Supervisors for their
strong leadership and enduring commitment to providing a high-quality
education to the students of Roanoke County Public Schools. It is always a
team effort to balance available funding with needs and expectations.
We would also like to thank all employees for their commitment and
dedication to providing quality learning experiences and a supportive learning
environment for our students, and to the many parents and other citizens of
Roanoke County who volunteer their time and expertise to help make our
schools a safe and caring place.
Respectfully submitted,
Kenneth E. Nicely, Ed. D. Susan L. Peterson, MA, CPA, SFO
Superintendent Director of Finance
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Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
ORGANIZATIONAL SECTION
The following is a high-level summary of information contained in the
Organizational Section of the Annual Budget.
VISION STATEMENT
Preparing every student, in every school, and in every classroom to be
Opportunity Ready.
RCPS STRATEGIC PLANNING PROCESS
The Standards of Quality for Virginia Public Schools require that each local
school board adopt a division-wide comprehensive, unified, long-range plan.
The main purpose of the long-range Strategic Plan is to improve classroom
instruction and the achievement of students. In Roanoke County, division and
school administrators developed a forward-thinking vision and mission that
clearly articulated school and classroom expectations for what learning should
look like for students. Leaders and stakeholders were challenged to design a
document that balanced student success on state tests as well as move beyond
knowledge-based assessments to performance-based assessments allowing
students to demonstrate their knowledge, their skills, and their problem-
solving processes.
The initial planning committee made up of elementary, middle, high school,
and division level representatives, developed a plan that would (1) implement
the overall vision and mission of the school division, and (2) be produced in a
streamlined format to promote clarity, transparency, and actionability. The
committee further developed the descriptive statements and produced a draft
of a foundational document called the C-Change Framework. The C-Change
Framework defined deeper learning and clarified the components and
conditions required to sustain deeper learning. As the various stakeholder
groups worked on this document and the Profile of a Graduate document, the
phrase Opportunity Ready emerged which linked classroom expectations as
outlined in the C-Change Framework with the identified attributes that RCPS
graduates would acquire per the Profile of a Graduate so that students leave
RCPS as Opportunity Ready.
During the 2018-19 school year, district and school leaders recalibrated the C-
Change Framework. Leadership groups participated in monthly roundtable
discussions to analyze and revise selected components from the framework.
Draft revisions were evaluated by stakeholders in all departments to gain
consensus towards the clarification of statements in the framework. Content
Supervisors, school administrators and other building leaders reviewed
monthly drafts with teachers, subject coordinators, and department chairs. This
iterative feedback process lasted from October 2018 to July 2019 as revisions
and ideas were provided to all groups on a monthly basis. Feedback about the
framework was also provided by the Student Advisory Council (SAC: student
leadership representatives from all secondary schools), and the Curriculum,
Instruction, and Assessment Committee (CIA: teachers, administrators,
supervisors, parents from all schools and/or levels).
Once consensus was reached, the updated recalibrated C-Change Framework
provided the foundational focus for the 2019 RCPS Leadership Retreat.
Professional development for leaders was aligned to the framework.
Afterwards, all district and school leadership attended additional training by
the school superintendent, Dr. Nicely on using the C-Change Framework to
write individual school and department strategic plans for the 2019-2020
school year.
In August of 2019, Dr. Nicely also reviewed the 2020 Vision of C-ing Clearly in
the first convocation held, in over 25 years, for all teachers, school, and district
leaders. Dr. Nicely emphasized that the C-Change Framework was RCPS’
comprehensive vision. He highlighted that when the components and
conditions needed to ensure that every student, in every school, and in every
classroom were intentionally taught the success skills outlined in the Profile of
a Graduate our students will graduate RCPS-Opportunity Ready. In other
words, these intentional deeper learning experiences prepare students to take
advantage of opportunities that come their way once they graduate. As an
ongoing practice, Dr. Nicely sends a monthly Opportunity Ready newsletter to
all staff. This communication keeps RCPS’ vision clearly in focus.
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Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
During the fall of 2020, a committee was charged to meet individually with all
district level department leadership to assist with drafting potential goals and
strategies that focus on the progress of moving the C-Change Framework
forward. With a clear understanding of the principles outlined in the C-change
Framework and the moral imperative to consistently provide all students with
rich deeper learning experiences, we realized we needed a revamped Strategic
Plan to better align with our state goals and values. This document is the
product of those efforts. It was adopted by the School Board after a public
hearing on in December 2021.
BUDGET PROCESS AND TIMELINE
The Code of Virginia requires that school divisions must prepare annual
budgets. The annual budget is the financial outline of the division’s education
program. It presents a proposed plan of expenditures and the expected means
of financing those expenditures. After adoption, it provides the primary means
of managing expenditures.
The Superintendent prepares an annual budget, with the approval of the
School Board, and submits it to the County of Roanoke Board of Supervisors
(the appropriating body). The annual budget provides supporting information
of the amount of money needed by each major classification prescribed by the
Virginia Board of Education and other headings or items as may be necessary.
The School Division budget
cycle is divided into a five-
step process that includes
planning, preparation,
adoption, implementation,
and evaluation.
The process is driven by
two objectives: to develop
a budget that will provide
every child in the School
Division with the best
possible educational opportunities and to optimize the use of available
resources. Within this framework, the School Board attempts to balance the
educational needs of students with the funding available to the School Division
from local, state, and federal sources.
Although budget management and administration is a year-long process, the
following timeline depicts the typical process for planning the next year’s
budget.
•Adopt a calendar
November
•Governor's Budget
December
•General Assembly Convenes
•Solicit budget requests
•Compile department budgets
•Long term planning
January
•General Assembly Crossover
•Public hearing
•Compensation analysis
•Insurance benefit calculation
February
•General Assembly Adjourns
•Approval of budget
March
•Present budget to Board of Supervisors
April
•Board of Supervisors adopt ordinance appropriating budget
May
Planning
Preparation
AdoptionImplement
ation
Evaluation
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Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
SIGNIFICANT CHANGES IN THE PROCESS AND SCHOOL BOARD POLICIES
The County of Roanoke Board of Supervisors changed their ordinance
adoption from a lump sum by fund method to a categorical function basis in
the prior fiscal year. This recent change affected the way we present the
budget at the top level of all funds.
The full school board policy manual may be found online at:
https://www.boarddocs.com/vsba/roecnty/Board.nsf/goto?open&id=86DGEC
6692D6
ALLOCATION OF HUMAN AND FINANCIAL RESOURCES
TO ACHIEVE GOALS AND OBJECTIVES
Specific department strategic goals are as follows, along with a summary of
the human and financial resources that have either been spent or will be spent
in support of the overall strategic goals of the School Division. Due to the
nature of pulling resources from all of the departments, schools, and other
resources, the cost cannot be easily quantified for all goals.
I. Balance & Deeper Learning – Deeper learning produces students who
utilize content knowledge, are innovative, and prepared with a variety of
opportunity ready skills. We strive to maintain a balance between the
development of opportunity-ready skills with our accountability
responsibilities.
II. School & Classroom Climate – Students thrive in a physically, emotionally,
and intellectually safe environment in which students experience a sense of
belonging. Our schools are positive, welcoming communities built on a
foundation of mutual respect and equity of opportunity. The School Division
assigned $738,167 to Positive Behavioral Interventions and Supports (PBIS)
and alternative education for fiscal year 2025.
III. Professional Growth – Professional growth is developed through active
participation of each staff member in a professional learning community. RCPS
strives to incorporate differentiated, job-embedded, and priority-aligned
professional development opportunities. The School Division assigned
$738,167 to staff development and conference, training and education for
fiscal year 2025.
IV. Support Tools & Services – Roanoke County’s various departments
support learning environments that are safe and in which students thrive.
Taxpayer funds are utilized to the fullest extent through ethical and transparent
stewardship. The district strives to recruit and retain a diverse workforce that
is reflective of the student population. The School Division assigned $1.5
million to the capital maintenance plan to help maintain the facilities and
infused a significant amount of funds this year to introduce a new paid time
off plan.
V. Learning Culture – Roanoke County supports a culture based on
collaborative inquiry. Team-oriented leaders celebrate student and school
success and practice evidence-based decision making. Adults and students
are accountable to themselves and the learning community for their
contribution to student achievement.
VI. Resilience – When situations dictate flexibility in delivering instruction,
Roanoke County’s procedures and infrastructure will be flexible enough to
quickly shift to alternate or multiple instructional delivery scenarios. The School
Division assigned $7 million to the technology replacement plan which will
help support this for fiscal year 2025.
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Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
MEMBERS OF THE SCHOOL BOARD
The School Board is comprised of the following individuals:
Mr. Brent T. Hudson, Chair ...................................................................... Catawba District
Ms. Cheryl A. Facciani, Vice-Chair ................................................ Windsor Hills District
Ms. Shelley W. Clemons .....................................................................Cave Spring District
Mr. Timothy D. Greenway ............................................................................ Vinton District
Mr. David M. Linden, Chairman ................................................................. Hollins District
ADMINISTRATIVE LEADERSHIP TEAM
The Administrative Leadership Team is comprised of the following individuals:
Dr. Kenneth E. Nicely. .................................................................................. Superintendent
Dr. James C. Soltis ................................................................... Deputy Superintendent of
Administration and Operations
Dr. Jessica M. McClung ...................................................... Assistant Superintendent of
Student Services and Human Resources
Ms. Tammy S. Newcomb .................................. Executive Director of Administration
Ms. Kimberly M. Bradshaw .............. Executive Director of Elementary Instruction
Mr. Michael J. Riley ............................... Executive Director of Secondary Instruction
Mr. Ben J. Williams ............................................ Director of Assessment and Research
Mr. Jason D. Suhr .................................. Director of Career and Technical Education
Mr. Charles D. Lionberger ...................................... Director of Community Relations
Mr. Anthony (Todd) Kageals ........................... Director of Facilities and Operations
Ms. Susan L. Peterson ........................................................................... Director of Finance
Mr. James R. Bradshaw ................................................... Director of Human Resources
Dr. Shawn D. Hughes ...................................................... Director of School Counseling
Ms. Elisabeth P. Harman .................................................. Director of Special Education
Mr. Jeff A. Terry ............................................................................... Director of Technology
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Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
FINANCIAL SECTION
The following is a high-level summary of information contained in the Financial
Section of the Annual Budget.
SUMMARY OF ALL FUNDS
The School Division adopts a budget for all its funds. Fourteen funds exist, the
largest of which is the General Fund, however the other funds are used to set
aside funds for specific uses. Within the 2024-2025 Annual Budget, $95 million
is set aside in a bond fund, which represents an allocation from the County of
Roanoke based on a Memorandum of Understanding to support the
construction of the Roanoke County Career and Technology Center, the
renovation of W.E. Cundiff Elementary School, and the renovation of Glen Cove
Elementary School.
A total budget of $376,954,726 is adopted and is allocated as follows:
The County of Roanoke Board of Supervisors has chosen to adopt the
appropriation for the School Division based on functional category. The
adopted ordinance will be as follows:
General 210,344,061$ 55.8%
Fleet Replacement 2,760,000 0.7%
Instructional Resources 2,364,500 0.6%
Technology Replacement 7,054,306 1.9%
Grant 9,180,280 2.4%
Nutrition Services 8,803,353 2.3%
Student Activity 7,325,750 1.9%
Bond Projects 95,000,000 25.2%
Major Projects 6,392,494 1.7%
Minor Projects 1,880,000 0.5%
Health Insurance 23,584,888 6.3%
Dental Insurance 1,714,101 0.5%
Risk Management 408,203 0.1%
OPEB Trust 142,790 0.0%
Total Budget 376,954,726$
Instruction 153,554,539$ 40.7%
Administration, attendance, and health 9,849,934 2.6%
Pupil transportation 11,543,443 3.1%
Operation and maintenance 21,106,680 5.6%
School food services and other 8,830,427 2.3%
Facilities 102,452,176 27.2%
Debt and transfers 24,453,319 6.5%
Technology 15,275,409 4.1%
Non-categorical
Student Activity 4,038,817 1.1%
Health Insurance 23,584,888 6.3%
Dental Insurance 1,714,101 0.5%
Risk Management 408,203 0.1%
OPEB Trust 142,790 0.0%
376,954,726$
$- $40 $80 $120 $160
Non-categorical
Technology
Debt and transfers
Facilities
School food services and other
Operation and maintenance
Pupil transportation
Administration, attendance, and…
Instruction
THOUSANDS
2024-2025 Annual Budget by
Functional Category
9
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
BUDGET COMPARISONS BY FUND
The General Fund is the primary operating fund used to account for all
financial resources except those required to be accounted for in another fund.
The following General Fund revenue changes are of significance:
State revenues represent 53.8% of General Fund revenue and
increased $9.7 million. The increase is mostly related to the General
Assembly increase in basic aid, remedial education, at-risk support,
and English Learner support.
Local aid represents 45.3% of General Fund revenue and increased
$6.1 million. This amount represents a transfer from the County of
Roanoke and is based on a revenue sharing agreement with the
County of Roanoke Board of Supervisors which allocates local property
taxes based on changes in population and ADM.
The following General Fund expenditure changes are of significance:
Personnel expenditures increased by $8.9 million, as the investment in
our people is always a high priority. The 2024-2025 Annual Budget
incorporates an average employee raise of 5.0%. In addition, $3.4
million was invested in 32 new positions, see the final adopted funding
requests for a full listing.
Non-personnel expenditures increased by $1.5 primarily related to
$515,000 for required vendor increases, $375,000 for dual enrollment,
$200,000 for athletic allotments, $101,250 for tutoring, and $100,000
to participate in the Roanoke City hearing impaired regional program
and SECEP, and other materials and supplies.
Capital Outlay increased $530,000 related to the joint capital funding
policy.
Transfers increased by $1.9 million. An increase of $950,000 was for
transfers to the fleet replacement fund will include the purchase of five
14-passenger activity buses for each high school, $453,292 related to
transfers to the technology replacement plan, $250,000 was an
increase for the capital maintenance program, and $300,000 related to
an increase in the CSA transfer to the County.
2024
Budget
2025
Budget
Increase/
(Decrease)
State revenues 103,449,538$ 113,136,844$ 9,687,306$
Local revenues 88,661,061 94,722,849 6,061,788
Federal revenues 978,084 951,126 (26,958)
Other revenues 587,404 1,529,642 942,238
Transfers 430,205 3,600 (426,605)
Total revenues 194,106,292$ 210,344,061$ 16,237,769$
Personnel 152,654,346$ 164,999,149$ 12,344,803$
Non-personnel 22,654,905 24,134,131 1,479,226
Capital and Debt 7,466,872 7,996,872 530,000
Transfers 11,330,169 13,213,909 1,883,740
Total expenditures 194,106,292$ 210,344,061$ 16,237,769$
10
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
The Fleet Replacement Fund is a separate operating fund that accounts for
the funding of the Fleet Replacement Plan, which is a 15-year plan addressing
the need to replace school vehicles on a useful life schedule. This will ensure
the fleet does not age to a point where the cost to maintain the fleet exceeds
the replacement cost of the fleet vehicles.
The revenue increase in the 2025 budget primarily relates to a $950,000
increase in the operating transfer from the General Fund. The ending fund
balance from June 30, 2023 is expected to cover the additional spending needs
for the 2024 budget. The Fleet Replacement Plan includes the replacement of
14 school buses, three maintenance vans, two passenger vans, and one mid-
size car. In addition, the School Division will purchase five 14-passenger activity
buses for smaller student group activities (one per high school).
The Instructional Resources Fund is a separate operating fund that accounts
for the funding of textbooks and other electronic resources for the classroom.
The increase from 2024 budget is due to an increase in state funding. The
increase was offset by a reduction in the reliance on the beginning fund
balance. The ending fund balance from June 30, 2023 is expected to cover the
additional spending needs for the 2024 budget. The 2025 purchases reflect the
adoption of the mathematics curriculum.
The Virginia Department of Education follows a seven-year textbook review
and approval scheduled based on the seven-year revision cycle for the
Standards of Learning. The School Division observes this same schedule and
plans on adopting textbooks by the following schedule. Content purchases are
significant during the year of adoption and are funded annually to minimize a
large single-year impact on the operating budget.
VDOE Adoption Schedule
Mathematics ........................................................ 2025
English .................................................................... 2028
Science ................................................................... 2029
History .................................................................... 2031
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues 225,000$ 25,000$ (200,000)$
Transfers 1,785,000 2,735,000 950,000
Beginning fund balance 304,103 - (304,103)
Total revenues 2,314,103$ 2,760,000$ 445,897$
Materials and supplies 208,109$ 13,964$ (194,145)$
Capital outlay 2,105,994 2,746,036 640,042
Total expenditures 2,314,103$ 2,760,000$ 445,897$
2024
Budget
2025
Budget
Increase/
(Decrease)
State revenues 1,125,559$ 1,354,500$ 228,941$
Other revenues 10,000 10,000 -
Transfers 1,000,200 1,000,000 (200)
Beginning fund balance 405,741 - (405,741)
Total revenues 2,541,500$ 2,364,500$ (177,000)$
Personnel 6,460$ 6,460$ -$
Non-personnel 2,535,040 2,358,040 (177,000)
Total expenditures 2,541,500$ 2,364,500$ (177,000)$
11
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
The Technology Replacement Fund is a separate operating fund that
accounts for the funding of the Technology Replacement Plan, which is a six-
year plan addressing the need to continually replace technology infrastructure
and equipment that require a significant number of resources.
The revenue increase in the 2025 budget primarily relates to an increase of the
operating transfer from the General Fund by $453,292 to support the
Technology Replacement Plan. An increase in other revenues of $99,786
reflects an increase in sale of equipment and an increase in the EBS rental lease.
The ending fund balance from June 30, 2023 is expected to cover the additional
spending needs for the 2024 and 2025 budgets.
The Technology Replacement Plan projects an increase of $741,796. The total
2025 spending includes licenses, leases, and equipment purchases. Licenses
will be purchased for IP telephony, E-hallpass for all high and middle schools,
radios and servers. Leases will cover cameras, computers, activboards, radios,
vape detection systems at all high schools and the specialty center, and
wireless networks. Other equipment includes security, iPads, networking, and
servers.
The Grant Fund is a special revenue fund used to account for transactions
related to federal, state, local, and private grants that are not reported in
another fund. Most federal grants are typically 27 months or less. Matching
requirements are accounted for in the General Fund.
State revenues and related expenditures decreased primarily due to one-time
funding receipted from the Virginia Department of Education for the ALL in VA
plan received in 2024. This was slightly offset by an increase in Virginia
Preschool Initiative Funding of $257,704 for fiscal year 2025.
Federal revenues primarily increased for the Elementary and Secondary
Education Act Title I increase of $138,863 and the Individuals with Disabilities
Education Act increase of $273,137.
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues 67,190$ 166,976$ 99,786$
Transfers 6,204,739 6,658,031 453,292
Beginning fund balance 40,581 229,299 188,718
Total revenues 6,312,510$ 7,054,306$ 741,796$
Non-personnel 5,234,370 5,912,575 678,205
Capital outlay 1,078,140 1,141,731 63,591
Total expenditures 6,312,510$ 7,054,306$ 741,796$
2024
Budget
2025
Budget
Increase/
(Decrease)
State revenues 6,269,543$ 2,546,517$ (3,723,026)$
Local revenues 41,700 41,700 -
Federal revenues 5,415,781 5,886,563 470,782
Other revenues 694,500 705,500 11,000
Transfers 8,000 - (8,000)
Total revenues 12,429,524$ 9,180,280$ (3,249,244)$
Personnel 9,947,228$ 6,629,263$ (3,317,965)$
Non-personnel 2,321,764 2,379,938 58,174
Capital outlay 160,532 171,079 10,547
Total expenditures 12,429,524$ 9,180,280$ (3,249,244)$
12
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
The Nutrition Services Fund is a special revenue fund used to account for
activities of the nutrition program. The School Division recognizes the link
between student health and learning and desires to provide a comprehensive
program promoting healthy eating and physical activity for our students. As
such, nutrition services offer students a traditional breakfast, second chance
breakfast, grab and go breakfast, and a traditional lunch. The continuing goal
for this fund is to remain self-sufficient.
Slight revenue decreases from state and federal revenues will be balanced by
spending down the excess balance from June 30, 2023, which is reflective in
the use of the beginning fund balance. Federal regulations require the program
to retain no more than three months’ average expenditures at the end of any
fiscal year. As of June 30, 2023, the program had $7,499,256 in fund balance,
which was equivalent to approximately 10.57 months of expenditures.
Nutrition services continue to focus on program expansion during the 2025
budget planning. Spending includes a nutrition courier and two new field
managers in the budget. In addition, the personnel costs reflect the division
5% raise. In addition, a large amount of equipment will be purchased from the
excess spending plan that is not included in here.
The Student Activity Fund is a special revenue fund used to account for
transactions derived from extracurricular activities, including, but not limited
to, entertainment, athletic contests, club dues, vending machine proceeds that
are not deposited into the nutrition services account, and from all school
activities involving students.
The Governmental Accounting Standards Board (GASB) issued pronouncement
84, Fiduciary Activities, effective for fiscal year 2021. This pronouncement was
effective in fiscal year 2021 and required localities to report Student Activity
Fund financial data in their annual financial reports, either through the general
fund or a special revenue fund. The School Division created a special revenue
fund for this purpose.
Transfers received represent payments from the School Board for allotments
and other supplies. Transfers received reduced slightly from 2024 due to
reducing grant transfers by $100,000. Two additional schools qualified as Title
I and materials costs are redirected to the addition of a new teacher positions
at each school. Transfers paid represent the collection of fees and subsequent
payment to the School Board office. These fees will be directly paid to the
School Board beginning in 2025.
2024
Budget
2025
Budget
Increase/
(Decrease)
State revenues 271,788$ 250,123$ (21,665)$
Federal revenues 4,351,415 4,271,415 (80,000)
Other revenues 3,235,547 3,245,547 10,000
Beginning fund balance 648,114 1,036,268 388,154
Total revenues 8,506,864$ 8,803,353$ 296,489$
Personnel 4,897,599$ 5,285,288$ 387,689$
Non-personnel 3,459,265 3,513,065 53,800
Capital outlay 150,000 5,000 (145,000)
Total expenditures 8,506,864$ 8,803,353$ 296,489$
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues 6,054,885$ 6,096,872$ 41,987$
Transfers 1,326,180 1,228,878 (97,302)
Total revenues 7,381,065$ 7,325,750$ (55,315)$
Non-personnel 6,912,900$ 7,309,150$ 396,250$
Transfers 468,165 16,600 (451,565)
Total expenditures 7,381,065$ 7,325,750$ (55,315)$
13
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
The Capital Projects Fund is used to account for financial resources used for
the acquisition or construction of major capital facilities, other than those
financed by the General Fund. This fund includes the Capital Improvement Plan
(CIP) and the Capital Maintenance Plan (CMP) in addition to other minor capital
projects.
The CIP is a 10-year plan and generally includes projects expected to
individually cost more than $500,000 and have a useful life of five or more
years, unless funded by a bond issue, in which case the useful life must equal
or exceed the length of the bond. The 2025 CIP budget includes $53.9 million
for the construction of the Roanoke County Career and Technology Center,
$23.8 million for the renovation of W.E. Cundiff Elementary School, and $23.8
million for the renovation of Glen Cove Elementary School.
The CMP is a 10-year plan dedicating $1.5 million annually for maintenance
and repairs throughout all school facilities to help ensure the safety and value
of these assets while avoiding potentially large costs resulting from lack of
proper maintenance. Other projects include $200,000 for unexpected special
projects funded through state grants, $150,000 for turf replacements, and
$30,000 for music uniforms.
The Health Insurance Fund is used to account for health care costs for
employees electing to participate in the Anthem group program.
The revenues increase in the 2025 Budget relates to premium rates. The School
Division introduced a second insurance option. The new option is based on the
same health insurance plan, but with higher deductibles to provide employees
with the ability to have a lower cost option. Of the increase in rates, $1.4 million
is derived from employee premiums, $1.8 million is derived from employer
contributions, and $1.0 million is derived from beginning fund balances.
The School Division is self-insured
for its health insurance coverage.
This means the School Division
pays for the actual cost of claim
payments. The claims cost
estimates have increased by $1.9
million. In addition, due to high
dollar claims, the cost of
reinsurance is expected to
increase by $981,565. This is the
additional insurance that limits
exposure on claims higher than
$250,000.
2024
Budget
2025
Budget
Increase/
(Decrease)
Local revenues 25,832,453$ 100,867,494$ 75,035,041$
State revenues - - -
Other revenues 200,000 200,000 -
Transfers 3,350,000 2,205,000 (1,145,000)
Total revenues 29,382,453$ 103,272,494$ 73,890,041$
CIP 27,757,453$ 101,392,494$ 73,635,041$
CMP 1,250,000 1,500,000 250,000
Other Projects 375,000 380,000 5,000
Total expenditures 29,382,453$ 103,272,494$ 73,890,041$
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues 19,333,180$ 22,550,584$ 3,217,404$
Beginning fund balance 1,389,558 1,034,304 (355,254)
Total revenues 20,722,738$ 23,584,888$ 2,862,150$
Claims 18,182,310$ 20,060,030$ 1,877,720$
Wellness and HRA 1,938,760 1,941,625 2,865
Other Costs 601,668 1,583,233 981,565
Total expenditures 20,722,738$ 23,584,888$ 2,862,150$
14
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
The Dental Insurance Fund is used to account for dental care costs for
employees electing to participate in the Delta Dental group program.
The School Division is fully insured for dental insurance benefits and
participates in a consortium with the County of Roanoke, Western Virginia
Regional Jail, and the City of Roanoke for the best possible dental insurance
rates. The increase in this fund reflects an increase in participation rather than
an increase in the vendor rates.
The Risk Management Fund is used to account for workers’ compensation
costs for employees injured on the job.
The School Division participates in an insurance pool and retains exposure on
the first $200,000 of claims costs for injured workers. Revenues derive from
General Fund premium payments and increased by $24,703 from the 2024
Budget to support increased vendor costs for administering the program.
The Other Postemployment Benefits (OPEB) Trust Fund was created in
fiscal year 2012 to account for assets held in trust for the employees and
beneficiaries its OPEB plan.
The School Division continues to make steady contributions to the trust to set
aside funds to be used to pay for retiree medical expenses in the future.
SIGNIFICANT TRENDS
A significant trend reflected below is the percentage of fund balance
(excluding the emergency contingency) as compared to the operating budget.
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues 1,682,564$ 1,714,101$ 31,537$
Total revenues 1,682,564$ 1,714,101$ 31,537$
Claims 1,682,564$ 1,714,101$ 31,537$
Total expenditures 1,682,564$ 1,714,101$ 31,537$
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues 383,500$ 408,203$ 24,703$
Total revenues 383,500$ 408,203$ 24,703$
Claims 268,500$ 268,500$ -$
Other Costs 115,000 139,703 24,703
Total expenditures 383,500$ 408,203$ 24,703$
2024
Budget
2025
Budget
Increase/
(Decrease)
Employer contributions 92,290$ 92,290$ -$
Investment income 50,500 50,500 -
Total revenues 142,790$ 142,790$ -$
Reserve for spending 140,790$ 140,790$ -$
Investment expenses 2,000 2,000 -
Total expenditures 142,790$ 142,790$ -$
134 136 137 143 145 147 152 150 156 175
2.16%1.91%
3.25%
2.09%
2.95%
3.48%3.95%
5.03%
1.09%1.34%
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
125
135
145
155
165
175
185
Mi
l
l
i
o
n
s
(
$
)
Fund Balance as a % of General Fund
Budget
15
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
Another significant trend reflected in the following graph is the relationship
between the School Division funding derived from the State and the County.
Below is the trend analysis for the years included in the budget.
SIGNIFICANT FINANCIAL AND DEMOGRAPHIC CHANGES
Within the 2024-2025 Annual Budget $95 million is set aside in a bond fund,
which represents an allocation from the County of Roanoke based on a
Memorandum of Understanding to support the construction of the Roanoke
County Career and Technology Center, the renovation of W.E. Cundiff
Elementary School, and the renovation of Glen Cove Elementary School.
A one-time state grant of $4.1 million for the ALL in VA Plan was provided in
the prior year to fund the implementation of the Virginia Literacy Act, learning
loss, and to combat chronic absenteeism.
During the 2024-2025 budget year all the extra federal funds ($15.2 million)
received during the COVID-19 pandemic will expire. The School Division has
been cognizant to absorb positions hired under the pandemic grants for the
past several budgets. Continuing this effort, many of the 2024-2025 budget
priorities related to providing continuing contracts for many employees.
BUDGET FORECAST
Projections for the upcoming three fiscal years are as follows:
State, local, and other revenues are projected based on 2.0% growth, while
federal revenues are projected on a 1% increase, and transfers revenues are
level-funded. Projections of revenue sources are subject to change each year
based on legislative actions at the State and federal levels, local government
revenue collections, and current economic conditions.
Personnel expenditure is projected based on 2.5% increase. This projection
maintains the integrity of the salary scales and allows the School Division to
retain and recruit quality teachers and other staff. Materials and supplies have
been adjusted to reflect the discretionary and flexible nature of spending in
that area. All remaining expenditures are level funded.
81 85 93
103
113
72 74 80 89 95
50
70
90
110
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
BUDGET
Mi
l
l
i
o
n
s
(
$
)
Total State Versus Local Revenue
State Local
2026
Forecast
2027
Forecast
2028
Forecast
State revenues 115,399,581$ 117,707,572$ 120,061,724$
Local revenues 96,617,306 98,549,652 100,520,645
Federal revenues 960,637 970,244 979,946
Other revenues 1,560,235 1,591,440 1,623,268
Transfers 3,600 3,600 3,600
Total revenues 214,541,359$ 218,822,508$ 223,189,183$
Personnel 169,124,128$ 173,352,231$ 177,686,037$
Non-personnel 24,435,808 24,741,255 25,050,521
Capital and Debt 7,996,872 7,996,872 7,996,872
Transfers 12,949,631 12,690,638 12,436,825
Total expenditures 214,506,438$ 218,780,996$ 223,170,255$
16
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
INFORMATIONAL SECTION
The following is a high-level summary of information contained in the
Informational Section of the Annual Budget.
STUDENT ENROLLMENT
Student enrollment projections are a major consideration when developing the
School Board budget as approximately 45% of the revenues are calculated
based on enrollment. Enrollment is also significant because it drives the
number of instructional and support staff needed to provide educational and
support services to students. A trend analysis from fiscal year 2016 through the
forecasted fiscal year 2028 follows.
The following table presents an opposite trend analysis for the special
populations of Special Education and English Learners. This is an important
trend, because both demographics require higher levels of unfunded
mandated spending.
STUDENT-TEACHER RATIO
Smaller class sizes are a goal of the School Division and although the class sizes
have increased in recent years, they remain at the lower end of acceptable
ranges. This chart shows the average number of students per teacher over the
past 10 years.
Grade 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
KG 19 19 19 18 19 19 18 18 18 18
1 20 20 19 19 18 18 18 18 18 19
2 20 20 20 20 20 20 18 18 18 18
3 21 21 20 20 20 20 19 19 19 19
4 21 21 20 20 20 20 20 20 19 19
5 21 21 21 22 20 20 20 20 20 19
6 23 23 21 21 23 23 23 25 23 22
7 23 23 21 21 23 23 23 26 21 22
8 23 23 20 20 21 20 20 22 19 19
9 22 23 20 20 21 20 20 19 20 20
10 22 23 20 20 20 18 18 17 18 18
11 22 23 21 21 19 18 18 17 18 18
12 22 23 21 21 18 17 17 15 16 17
2024-2025
13,375
12.6
12.8
13.0
13.2
13.4
13.6
13.8
14.0
14.2
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
20
2
7
20
2
8
Th
o
u
s
a
n
d
s
Average Daily Membership
(ADM) Trend
17
Roanoke County Public Schools
2024-2025 Annual Budget
Executive Summary
PERSONNEL RESOURCE CHANGES
As part of the annual budget process, requests for additional staffing are
evaluated for funding. Positions being vacated due to retirement or normal
attrition are filled on a need basis. Additional details are included in the
Informational Section.
PER PUPIL EXPENDITURE
A summary of the School Division’s per-pupil spending is shown below.
AWARDS, RECOGNITIONS, AND ACCOMPLISHMENTS
Glenvar, Hidden Valley, Northside, and
William Byrd Middle Schools were
designated as Schools to Watch for 2024. In
order to achieve this exceptional middle-
level school recognition a school must
embody the intersection of academic excellence, developmental
responsiveness, social equity, and organizational structure.
The Virginia Board of Education recognized Glenvar and Hidden Valley High
Schools with the Highest Achievement Award under the new Exemplar
Performance school recognition program. To earn this award, a school must
meet several benchmarks in relation to the Board of Education’s revised
accreditation standards.
WE Cundiff Elementary School and Northside Middle School were
recognized by the Virginia Board of Education with the Continuous
Improvement Award, which is based on meeting benchmarks for improved
performance on accreditation-related school quality indicators.
Working in Support of Education (W!SE), an educational organization
dedicated to building financial literacy, awarded Cave Spring, Glenvar,
Hidden Valley, and Wiliam Byrd High Schools the Blue Star School Award
for achieving an 80% passing rate on the W!SE Financial Literacy Certification
Exam with an average student score of 85% or higher.
Roanoke County Public Schools has been honored with
the Best Communities for Music Education
designation from The NAMM Foundation for its
outstanding commitment to music education for the
past 20 years.
2024 2025 Change
Board Member 5.0 5.0 0.0
Administrator 51.0 53.0 2.0
Principal 27.0 27.0 0.0
Assistant Principal 36.0 38.0 2.0
Teacher 1,215.0 1,228.0 13.0
Instructional Assistant 357.0 369.0 12.0
Secretary 73.0 73.0 0.0
Attendance & health 39.0 42.0 3.0
Transportation 225.6 225.6 0.0
Maintenance 81.0 82.0 1.0
Technology 39.0 39.0 0.0
School Nutrition 155.4 154.4 (1.0)
2,304.0 2,336.0 32.0
Budgeted FTE's
Actual Actual Actual Budget Budget
2021 2022 2023 2024 2025
Local Funds 5,244$ 5,641$ 6,174$ 7,555$ 8,257$
State Funds 4,970 5,149 5,740 6,855 7,485
Retail Sales & Use Tax 1,306 1,456 1,436 1,486 1,265
Federal Funds 954 1,546 1,185 701 729
Total 12,474$ 13,792$ 14,535$ 16,597$ 17,736$
Virginia 14,206$ 15,541$ 16,672$
18
ORGANIZATIONAL SECTION
A NNUAL B UDGET 2024-2025
19
20
Roanoke County Public Schools
2024-2025 Annual Budget
Organizational Section
GOVERNANCE
The Constitution of the Commonwealth of Virginia provides that the General
Assembly establish a system of free public elementary and secondary schools
for all children of school age throughout the state and seek to ensure that an
educational program of high quality is established and continually maintained.
The General Assembly has required that such an educational system be
maintained and administered by the Virginia State Board of Education, the
superintendent of public instruction, division superintendents and school
boards.
The supervision of schools in each school division shall be vested in a school
board selected in accordance with the applicable provisions of the Code of
Virginia. The school board is a corporate body whose official title is Roanoke
County School Board (School Board). The members of the School Board are
elected by the citizens of their magisterial district to serve four-year terms.
The School Board is responsible for setting the educational policies of the
School Division and employs a superintendent to implement the School
Board’s policies. The School Board generally meets on the first and third
Thursday of each month. Refer to the School Board website at www.rcps.us for
more information on the School Board meetings. The School Board is
comprised of the following individuals:
Mr. Brent T. Hudson, Chair ...................................................................... Catawba District
Ms. Cheryl A. Facciani, Vice-Chair ................................................ Windsor Hills District
Ms. Shelley W. Clemons .....................................................................Cave Spring District
Mr. Timothy D. Greenway ............................................................................ Vinton District
Mr. David M. Linden, Chairman ................................................................. Hollins District
1US Census Bureau
BACKGROUND INFORMATION
FISCAL DEPENDENCE
Roanoke County Public Schools (School Division) was established in 1870 to
provide educational opportunities to the residents of the County of Roanoke,
Virginia (County). The School Division is a fiscally dependent school division
pursuant to state law. As a fiscally dependent school division without taxing
authority, assessed and market value of taxable property and tax rates do not
apply nor does the School Division maintain a debt service fund. State law
prohibits the School Division from entering debt that extends beyond the fiscal
year without the approval of the local governing body.
Because of this fiscal dependency, the School Division is a component unit of
the County. Approximately 45.03% of the School Division’s General Fund
support derives from the local appropriation of the County. In addition, the
County prepares and administers a budget for school-related debt service.
GEOGRAPHIC AREA SERVED
The School Division is the 21st largest of 131 school systems in the
Commonwealth of Virginia. The County of Roanoke is in the southwestern part
of the State and is the suburban hub of the Roanoke Valley with a provisional
population of 96,605 and a Metropolitan Statistical Area (MSA) population of
approximately 315,2511. Located in the largest urban area west of Richmond,
the School Division is one of the largest employers in the Roanoke Valley.
21
ADMINISTRATIVE ORGANIZATIONAL CHART 2024-2025
School
Board
Superintendent1
Secondary Instruction1
Elementary Instruction1
Community
Relations1
Superintendent1
Positions with blue box are part of the Superintendent’s Cabinet. Shaded positions are senior division leadership equipped and trained to manage general school emergencies.
1For evaluation purposes, these positions report directly to the superintendent. 2For evaluation purposes, these positions report to the deputy superintendent. 3For evaluation purposes, these positions report to the assistant
superintendent. 4For evaluation purposes, these positions report to the Executive Directors of Instruction. 5For evaluation purposes, these positions report to the Executive Director of Administration. 6These positions report to the
7
Administration1
Assistant Principals
Transportation
Maintenance
Warehouse/Custodial6
Special Education
Instruction
Administrator4
Nutrition7
Finance Managers7
Director
School
Counseling
Director
Human
Resources
Director
Finance
Director
Facilities
Director
Technology
22
Roanoke County Public Schools
2024-2025 Annual Budget
Organizational Section
STUDENTS AND CAMPUSES
The School Division provides a broad
spectrum of general, special, gifted, career
and technical education opportunities for
approximately 13,751 students (including
preschool) between the ages of 3 and 21 at
sixteen elementary schools, five middle
schools, five high schools, and one specialty
center. Following is a map of all school
building locations throughout the county.
LEVEL OF EDUCATION
In addition to the standard diploma, the
School Division also offers an advanced
studies diploma, an applied studies diploma
for students with disabilities who complete
the requirements of their Individualized
Education Program, a general achievement
adult high school diploma for individuals who
are at least 18 years of age and not enrolled
in public school or not otherwise meeting the
compulsory school attendance requirements
set forth in the Code of Virginia, and a
General Educational Development Certificate.
23
Roanoke County Public Schools
2024-2025 Annual Budget
Organizational Section
MISSION AND GOALS
MISSION STATEMENT
Roanoke County Public Schools invests in our community's future by preparing
students with the Opportunity Ready skills described in the RCPS Profile of a
Graduate.
An Opportunity Ready Graduate demonstrates
C-CHANGE STRATEGIC FRAMEWORK
A long-time leader in state measures of student achievement and investment
in instructional technology, Roanoke County Public Schools has aligned with
groups of K-12 school districts across Virginia and the nation that are
undergoing a sea change in the way curriculum, instructional design, and
instructional tools are leveraged to transform the learning experience of
students in all RCPS classrooms toward deeper learning: learning that is
engaging and purposeful. By shifting the learning focus toward a balance
between content knowledge and the equally important process of developing
Opportunity Ready skills, RCPS affirms its commitment to ensure students are
equipped with collaborative problem-solving skills and are able to think and
communicate creatively about their learning. The RCPS Profile of a Graduate
was developed by stakeholders to represent the skills that graduates need to
be Opportunity Ready, i.e. prepared to navigate evolving life and career
pathways and successfully take advantage of the favorable possibilities
(opportunities) that come their way. None of this happens within a vacuum;
rather, students successfully achieve within a carefully cultivated climate and
culture conducive to learning and with educators and support staff fully
prepared to collaboratively meet the needs of each student. RCPS takes
seriously its obligation to develop excellence in teaching and leadership and
promote joint ownership of professional growth. The comprehensive RCPS
vision, values, and beliefs that serve as the foundation of what we aspire to do
and the manner in which we do it are articulated in the C-Change Framework.
DEEPER LEARNING is at the heart of the C-Change Framework. Deeper
learning produces students who utilize content knowledge, are innovative, and
are prepared with a variety of Opportunity Ready skills which include: content
knowledge, communication, collaboration, creativity, critical thinking and
citizenship.
Deeper learning is:
learning that is engaging and purposeful.
moving beyond memorization into application and transfer.
student-centered and differentiated to meet the needs individual of
students.
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produced through the purposeful use of a variety of instructional
strategies. Strategies that engage students in authentic problem
solving (e.g. inquiry-based learning, project-based learning, and
design challenges) should be a regular part of the instructional
toolbox.
achieved through student self-reflection and a growth mindset.
enhanced when technology is used to activate the Opportunity Ready
(“C”) skills.
The components and conditions needed to sustain deeper learning are:
Balance
The school community strives for an instructional balance between
preparing students for standardized tests and developing Opportunity
Ready skills that are equally crucial to their future success.
A variety of assessments is used to measure student achievement;
including rubrics, performance-based assessments, and traditional
assessments such as Standards of Learning tests.
The curriculum provides for a whole-child approach to learning across
a variety of disciplines.
School and Classroom Climate
The school community cultivates a physically, emotionally, and
intellectually safe environment in which students experience a sense
of belonging.
Schools are positive, welcoming communities built on a foundation of
mutual respect and equity of opportunity.
Students exhibit a high standard of citizenship in both face-to-face
and online interactions.
Students and staff exhibit collaboration and communication skills that
contribute to a positive school climate.
Professional Growth
Professional growth is developed through active participation of each
staff member within a professional learning community.
Division and school leaders commit to staff professional growth
through planning, funding, and program evaluation.
Multiple delivery modes and differentiation are employed to meet
individual needs of staff.
Professional development incorporates job-embedded approaches
such as instructional coaching and professional learning communities.
School and division professional development priorities are aligned
with the teaching and learning goals of the division.
Professional development requires a personal commitment to
demonstrating content knowledge and best practice pedagogy.
Professional development builds staff capacity to meet current as well
as future challenges.
Support Tools and Services
School facilities and operations support environments in which
children thrive.
Staff exercises ethical and transparent stewardship of public funds and
resources.
Technology services support the instructional program and business
functions of the school system.
Recruitment and retention of a diverse workforce reflective of the
student population and community are valued as a means to meet the
unique needs of all students.
Learning Culture
Leadership is team-oriented and visionary.
Student and school success are celebrated.
Resilience toward problem solving is fostered by viewing failure as a
learning opportunity.
Collaboration is a primary conduit for skill growth for students and
adults.
Adults exhibit a positive attitude and optimistic expectations
regarding student potential.
Intellectual curiosity is modeled by adults and cultivated in students.
Adults and students practice evidence-based decision making.
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Adults and students are accountable to themselves and the learning
community for their contribution to student achievement.
ROANOKE COUNTY C-CHANGE DIVISION STRATEGIC PLAN GOALS
I. Balance & Deeper Learning – Deeper learning produces students who
utilize content knowledge, are innovative, and prepared with a variety of
opportunity ready skills. We strive to maintain a balance between the
development of opportunity-ready skills with our accountability
responsibilities.
A. Students will demonstrate Opportunity Ready skills as outlined in the
RCPS Profile of a Graduate.
B. Students demonstrate a high level of achievement as assessed by
multiple measures.
C. All schools will maintain full state accreditation.
D. RCPS will meet the academic needs of exceptional and minority
population.
II. School & Classroom Climate – Students thrive in a physically, emotionally,
and intellectually safe environment in which students experience a sense of
belonging. Our schools are positive, welcoming communities built on a
foundation of mutual respect and equity of opportunity.
A. The Positive Behavioral Interventions and Supports (PBIS) initiative will
provide a consistent, positive, and student-centered climate across the
division.
B. RCPS faculty and staff will celebrate and embrace diversity by being
sensitive to cultural, economic, and individual differences.
C. RCPS will provide education to students, staff, and parents on social,
emotional, and mental wellbeing.
D. Parents and students will be treated as valued customers of our
service.
E. Our schools will be safe and secure environments in which to work and
learn.
III. Professional Growth – Professional growth is developed through active
participation of each staff member in a professional learning community. RCPS
strives to incorporate differentiated, job-embedded, and priority-aligned
professional development opportunities.
A. Leadership will provide high-quality professional development.
B. All professional learners will be engaged in quality professional
learning communities (PLCs) focused on improving the teaching and
learning process.
C. School and division leadership will be engaged in regional, state, and
national professional networks.
IV. Support Tools & Services – Roanoke County’s various departments
support learning environments that are safe and in which students thrive.
Taxpayer funds are utilized to the fullest extent through ethical and transparent
stewardship. The district strives to recruit and retain a diverse workforce that
is reflective of the student population.
A. School facilities will be clean, safe, and well-maintained to provide
positive learning environments.
B. RCPS will plan for the long-term care and replacement of facilities and
other high-cost assets.
C. RCPS will employ practices that demonstrate transparency and good
stewardship of public funds.
D. RCPS will use innovative strategies to recruit and retain staff in all
positions, as well as build a more diverse workforce.
E. RCPS will promote employee engagement strategies to ensure
retention and job satisfaction.
V. Learning Culture – Roanoke County supports a culture based on
collaborative inquiry. Team-oriented leaders celebrate student and school
success and practice evidence-based decision making. Adults and students
are accountable to themselves and the learning community for their
contribution to student achievement.
A. Student and school success and innovation will be celebrated.
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Organizational Section
B. Administration and staff will work together to identify common
challenges, analyze relevant data, and evaluate instructional
approaches.
C. Students and adults will take personal responsibility for their own
academic and professional growth.
VI. Resilience – When situations dictate flexibility in delivering instruction,
Roanoke County’s procedures and infrastructure will be flexible enough to
quickly shift to alternate or multiple instructional delivery scenarios.
A. RCPS will develop and/or utilize online platforms that support both in-
person and remote instruction.
B. Teachers will be trained in online instructional delivery and assessment
methods.
C. RCPS will work to ensure access to online technology at home by
working with parents/ISPs to ensure broadband access.
D. The division will maintain a sufficient ratio of laptops to allow for fully
remote learning if the need occurs.
E. RCPS will coordinate proactive crisis planning with local government
entities.
KEY FACTORS THAT AFFECTED THE CURRENT YEAR BUDGET DEVELOPMENT
Revenue Constraints – In Virginia, public education is a shared responsibility
between the State and its localities. School boards in Virginia do not have
taxing authority and are fiscally dependent on the local government. The
County of Roanoke Board of Supervisors adopted via policy a revenue sharing
agreement formula which allocates local property taxes based on changes in
population and ADM.
Compensation – This is the largest expenditure item for the School Division.
Personnel expenditures increased by $12.3 million, as the investment in our
people is always a high priority. The 2024-2025 Annual Budget incorporates an
average employee raise of 5.0%. In addition, $3.4 million was invested in 32
new positions, see the final adopted funding requests for a full listing. Also,
included in the overall increase are positions that were hired using COVID-19
pandemic grants and the last of these are being absorbed back into the
General Fund budget.
Health insurance – This is a large cost in the fund. The School Division is self-
insured because it is the lowest cost way to purchase health insurance. Health
benefits are paid into the Health Insurance Fund to cover the cost of the
member claims. Claims increased significantly and the reserve balances have
declined in the 2024 fiscal year. Insurance rates have only increased twice out
of the past six years, even though medical trends continue to rise. This year the
School Board Offered a second option with higher member deductibles and
out of pocket maximums but allowing a lower cost premium to employees.
SIGNIFICANT BUDGET AND FINANCIAL ITEMS
POLICIES AND REGULATIONS
The following excerpts summarize the significant policies of the School
Division that guide budget and accounting functions.
§4.01 Management of Funds – The School Board manages and controls the
funds made available to it for the public schools and incurs costs and expenses.
The superintendent or superintendent's designee is responsible for
administering the division budget in accordance with Board policies and
applicable state and federal regulations, and laws. The superintendent or
superintendent's designee uses appropriate fiscal planning and management
methods, modeled after the best accepted business practices and directed
toward the educational goals of the division.
If the appropriating body appropriates funds to the School Board by total
amount (also referred to as lump sums), funds may be transferred by the
School Board from one major classification to another. If funds are
appropriated to the School Board by major classifications, no funds are
expended by the School Board except in accordance with such classifications
without the consent of the appropriating body.
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The superintendent is authorized to make line-item transfers within a major
classification.
§4.02 Annual Budget – The annual school budget is the financial outline of
the division's education program. It presents a proposed plan of expenditures
and the expected means of financing those expenditures. After adoption, it
provides the primary means of managing expenditures.
The fiscal year begins on the first day of July and ends on the thirtieth day of
the following June.
The superintendent prepares, with the approval of the School Board, and
submits to the appropriating body an estimate of the amount of money
needed during the next fiscal year for the support of the public schools of the
school division. The estimate sets up the amount of money needed for each
major classification prescribed by the Board of Education and such other
headings or items as may be necessary.
The superintendent or superintendent's designee prepares a budget calendar
identifying all deadlines for the annual budgetary process. The calendar
includes at least one work session for reviewing the budget and at least one
public hearing on the budget. Notice of the time and place for the public
hearing is published at least seven days in advance, in a newspaper having
general circulation within the school division.
Upon approval of the school division's budget by the appropriating body, the
school division publishes the approved budget in line-item form, including the
estimated required local match, on its website and the document is also made
available in hard copy as needed to citizens for inspection.
§4.04 Financial Accounting and Reporting – The superintendent or
superintendent's designee is responsible for implementing a modern system
of accounting for all school funds as established by the Board of Education and
the Auditor of Public Accounts.
The Roanoke County School Board receives monthly statements of the funds
available for school purposes.
At least once each year the School Board submits a report of all its
expenditures to the appropriating body. Such report is also made available to
the public on the school division website and in hard copy in the finance
department on a template prescribed by the Board of Education.
§4.26 Year-End Carryover – In accordance with the Code of Virginia, at the
end of each fiscal year the balance derived from unspent expenditure
appropriations and revenues exceeding budget revert to the governing body
from which funds were derived. The County Board of Supervisors anticipates
re-appropriating such funds back to the School Board. This policy will explain
how each fund's year-end carryover is managed.
General Fund – All Commonwealth receipts are spent first, and all remaining
funds are deemed receipted from the County Board of Supervisors. The
Carryover will be calculated as described above and will be allocated in the
following order of priority:
1. $2,000,000 will be allocated to the Emergency contingency. This
balance is available for unexpected revenue shortfalls, unplanned
significant expenditures increases, and emergency appropriations. The
balance will be reserved for financial emergencies and when
appropriations are necessary, the balance will be replenished with the
next available year-end funds from the school operations.
2. All funded outstanding operating encumbrances at year-end will be
re-appropriated to the subsequent fiscal year to the same department
and account for which they are encumbered in the previous year.
3. 50% will be allocated to major capital.
4. 50% will be allocated for one or more of the following purposes: major
capital, minor capital, capital maintenance program, safety and
security, fleet replacements, technology replacements, or
Comprehensive Services Act.
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All Other Funds – All Commonwealth receipts are spent first, and all remaining
funds are deemed receipted from the County Board of Supervisors. The
Carryover will be calculated as described above and will be carried over within
the same fund for the purpose of the fund.
§4.27 School Reserves – The following reserves will be maintained as
described.
Emergency Reserve – This reserve will be set up and maintained in the General
Fund for the unappropriated balance required by the County Board of
Supervisors' Comprehensive Financial Policy. Funds will be deposited as
specified in the Year-End Carryover Policy. Funds may be used for unexpected
revenue shortfalls, unplanned significant expenditure increases, or emergency
appropriations. The balance will be reserved for financial emergencies and
when appropriations are necessary, the balance will be replenished with the
next available year-end funds from operations.
Major Capital Reserve – This reserve is maintained in the Major Capital Fund.
Funds will be deposited as specified in the Year-End Carryover Policy.
Additional funds may be deposited as directed by the School Board. Funds
may be used for projects identified in the adopted Capital Improvements Plan
(CIP); debt payments to expedite projects on the CIP; or land purchases,
regardless of whether they are on the CIP.
Minor Capital Reserve – This reserve is maintained in the Minor Capital Fund.
Funds will be deposited as specified in the Year-End Carryover Policy. As
specified in the Roanoke County Charter, the proceeds from the sale of land
and fixed assets, unless specifically appropriated otherwise by the School
Board will be deposited to the Minor Capital Reserve. Additional funds may be
deposited as directed by the School Board. Funds may be used for minor
capital projects, which are typically $500,000 or less; architectural and
engineering services for all capital projects; other one-time expenditures; or
projects identified in the CIP.
The School Board grants authorization to the appropriate operations staff to
initiate minor capital projects from Minor Capital Reserves without prior
approval of the School Board provided that the project meets the following
criteria:
1. The project must be approved in writing by the Director of Facilities
and Operations, and the Superintendent prior to being initiated. The
approval will include a detailed description of the project, an
explanation of the need, and an estimate of cost.
2. Any project with a cost estimate between $20,000 and $50,000 must
meet a safety or emergency need, the nature of which precludes
waiting until the next scheduled meeting of the School Board for prior
approval.
3. Any project with a cost estimate between $50,000 and $100,000 must
meet a safety or emergency need, the nature of which precludes
waiting until the next scheduled meeting of the School Board for prior
approval. Any project with an estimated cost over $50,000 must be
approved in writing by a majority of members of the School Board.
4. All projects will be completed following established School Board
policies and state regulations regarding procurement practices and
cost accounting.
5. Operations staff will provide a full reporting of any projects initiated
without prior approval of the School Board at the next regular meeting
of the School Board.
Capital Maintenance Plan Reserve – This reserve is maintained in the Minor
Capital Fund. Funds will be deposited as specified in the annual budget, but
with a minimum that complies with the joint financing agreement with the
County Board of Supervisors. Additional funds may be deposited as directed
by the School Board. Funds may be used for major maintenance or
modernization projects in which individual building components have become
too costly to repair or require updates for current technologies. The repairs of
the infrastructure are scheduled in a manner to prevent costly breakdowns and
deterioration of systems within the buildings.
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The School Board grants authorization to the Director of Facilities and
Operations to initiate minor capital projects from Capital Maintenance
Reserves without prior approval of the School Board provided that the project
meets the definition of a Capital Maintenance Project and staff provides a full
reporting of the use of the funds.
FUND STRUCTURE AND BASIS OF ACCOUNTING
The accounts of the School Division are organized and operated using fund
accounting. A fund is an independent fiscal and accounting entity with a self-
balancing set of accounts. Fund accounting segregates funds according to
their intended purpose and is used to aid management in demonstrating
compliance with finance-related legal and contractual provisions. The
minimum number of funds maintained is consistent with legal and managerial
requirements.
Accounting and budgets for all funds are adopted on a basis consistent with
the accounting principles generally accepted in the United States of America.
The following is a brief description of the specific funds used by the School
Division and their measurement focus and basis of accounting.
GOVERNMENTAL FUNDS account for expendable financial resources and are
reported using the current financial resources measurement focus and the
modified accrual basis of accounting. Revenues are recognized when they
become susceptible to accrual; that is when they become both measurable and
available to finance expenditures of the current period. Grant and other
reimbursement-based revenues are recognized in the fiscal year in which all
eligibility requirements have been satisfied. All other revenue items are
considered measurable and available if collected within 30 days after year-end.
Expenditures are recorded when a liability is incurred, except for compensated
absences and capital lease obligations, which are recognized as expenditures
only when payment is due.
The individual governmental funds include:
The General Fund is the primary operating fund used to account for all
financial resources except those required to be accounted for in another
fund. Revenues are derived from local revenues, state aid, sales tax
revenues, federal revenues, and other revenues which are not accounted
for in another fund. The General Fund includes expenditures necessary for
the day-to-day operations of the School Division (for example: teacher
salaries, instructional materials, supplies, equipment, and other operating
costs).
The Instructional Resources Fund is a self-balancing fund that maintains
a fund balance from year-to-year, however it collapses into the General
Fund for financial statement reporting at year-end. Revenues are derived
from the state, and from the General Fund through an interfund transfer.
This fund consists of the costs associated with the purchase of new
textbooks (in hard copy or digital format) and consumable instructional
materials related to the subject areas.
The Fleet Replacement Fund is a self-balancing fund that maintains a
fund balance from year-to-year, however it collapses into the General Fund
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for financial statement reporting at year-end. Revenues are derived from
the General Fund through an interfund transfer. This fund consists of the
costs associated with the purchase or replacement of school buses and
other vehicles.
The Technology Replacement Fund is a self-balancing fund that
maintains a fund balance from year-to-year, however it collapses into the
General Fund for financial statement reporting at year-end. Revenues are
derived from the General Fund through an interfund transfer. This fund
consists of the costs associated with the purchase or replacement of school
technology needs as directed by the Technology Replacement Plan.
The Grant Fund is a special revenue fund used to account for proceeds of
grants restricted for specific purposes. The Grant Fund accounts for
federal, state, and private grants to provide critical support for the
instructional program.
The Nutrition Services Fund is a special revenue fund used to account for
proceeds of the nutrition program, which are legally restricted to the
operation of the nutrition program. The primary source of revenue
includes the Federal reimbursements for meals served through the
National School Lunch Program and the School Breakfast Program and
from sales of meals served that do not qualify for the Federal programs.
The Student Activity Fund is a special revenue fund used to account for
student organizations. This includes student activities whereby students
manage, direct, and participate in the program activities. It also includes
divisional activities used to support its co-curricular and extra-curricular
activities and are administered by the school district.
The Capital Projects Fund is used to account for financial resources used
for the acquisition or construction of major capital facilities, other than
those financed by the General Fund. The primary source of revenue
includes transfers, year-end carryover surplus and transfers from the
County of Roanoke, Virginia. The Capital Projects Fund includes Major and
Minor Capital Funds. All Capital Funds supported by bond activities are
included in the School Divisions’ Annual Budget, however, are reported at
year end in the County’s Annual Comprehensive Financial Report (ACFR).
PROPRIETARY FUND budgets are reported using the economic resources
measurement focus and the accrual basis of accounting. These statements
distinguish operating from nonoperating revenues and expenses wherein
operating revenues and expenses generally result from providing services in
connection with the proprietary fund’s principal ongoing operations.
Specifically, operating revenues include charges to departments, employees,
and students for insurance premiums and operating expenses include
insurance claims and administrative expenses. All revenues and expenses not
meeting this definition are reported as nonoperating.
The Health Insurance Fund is a self-insured fund used to account for
health care costs for employees electing to participate in the Anthem
group program.
The Dental Insurance Fund is a fully insured fund used to account for
dental care costs for employees electing to participate in the Delta
Dental group program.
The Risk Management Fund is a self-insured fund used to account
for workers’ compensation costs for employees injured on the job.
FIDUCIARY FUNDS account for assets held either by a trustee or by the School
Division in an agency capacity. The individual fiduciary fund is:
The Other Postemployment Benefits (OPEB) Trust Fund was created
in fiscal year 2012 to account for assets held in trust for the employees
and beneficiaries its OPEB plan.
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CLASSIFICATION OF REVENUES AND EXPENDITURES
Revenues for the School Division are classified by source within a fund. The
major revenue sources include:
State revenues – This includes state sales tax, basic aid, other SOQ,
categorical, and lottery funds provided by the Virginia Department of
Education.
Federal revenues – These include revenues for Elementary and
Secondary Education Act grants under Title I, II, III, IV. In additional are
revenues for Individuals with Disabilities Education Act grant under
Title VI-B programs, along with Carl Perkins grants, and Medicaid
reimbursements.
Local revenues – This is the transfer from the County of Roanoke,
which is based on a revenue sharing agreement.
Other revenues – These include all other revenues, such as tuition and
facility rentals.
Expenditures are classified by object (main account), department, division,
fund, function, program, location, and project. Each of these are called financial
dimensions and are components of the chart of accounts. This level of
reporting is necessary because the School Division uses department, division,
fund, and project to oversee their budget, while the Virginia Department of
Education requires reporting by function, program, and location. Finally, the
County Board of Supervisors adopts the budget by function (categorical).
OTHER SUSTAINING LOCAL REVENUE SOURCES
The following is a summary of the other sustaining local revenue sources:
Tuition – There are several types of tuition charged by the School Division.
Nonresident tuition fees are charged to a student who does not live in the
boundaries of the County of Roanoke but wishes to attend a county school.
Other types of tuition are fees for specific programs including gifted art, quest,
summer school, dual enrollment, employee preschool, RCPS Online Academy,
and adult education.
Rental of School Property – The School Division has contracts with Elevation
Church, Journey Church and Sovereign Grace Church, whereby the churches
rent Hidden Valley High School, Northside High School and Northside Middle
School, respectively. The contracts stipulate that all payroll, outsourcing
custodial fees, and utility costs are recovered at 100%. The remaining rental
fee is split between the host school and the remaining non-host schools.
BUDGET DEVELOPMENT
BUDGET PROCESS
The budget process consists of five steps, which includes planning,
preparation, adoption, implementation, and evaluation. Full transparency and
communication is exhibited throughout the process.
Budget Planning – This process starts during the prior year when the School
Board adopts a budget calendar. The superintendent or superintendent’s
designee prepares a budget calendar identifying all relevant budgetary
meetings, events, and deadlines. Once adopted, the calendar represents the
guideline for the preparation and adoption of the budget for the School
Division. There is at least one work session and one public hearing scheduled
for comments on the budget. Notice of the time and place for the public
hearing is published at least ten days in advance, in a newspaper having
general circulation within the school division.
Budget Preparation – Preparation of the annual budget includes input from
the schools, employees at all management levels, and other stakeholders.
Throughout the budget process, communications with employees and the
public on budget developments were provided through the Budget Blog on
the Finance website.
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Budget Adoption – The annual budget is presented at board meetings and
work sessions starting in February and ending in March. On or before April 1
of each year, the School Board adopts the following fiscal year’s budget and
submits it to the County of Roanoke Board of Supervisors for approval. The
final adoption and appropriation typically occur in May with final County of
Roanoke Board of Supervisor approval. However, the State did not finalize the
2024-2026 biennial budget until May, so the final adoption and appropriation
occurred in June for the 2024-2025 Annual Budget.
Budget Implementation – The fiscal year begins on July 1 when the newly
adopted budget becomes available for spending. Directors review monthly
reports to monitor spending. Upon review of these reports, the administrators
may request budget transfers to align the budget with their spending priorities.
The board members receive monthly reports of revenues and expenditures to
date.
Budget Evaluation – The last step in the budget process is the evaluation of
the financial plan. The results of operation for the fiscal year are reported
annually in the Annual Comprehensive Financial Report (ACFR), which is
audited by a certified public accounting firm. The Association of School
Business Officials International (ASBO) awarded a Certificate of Excellence in
Financial Reporting to Roanoke County Public Schools for its ACFR for the 23rd
consecutive year ended June 30, 2023. This nationally recognized program was
established by ASBO to encourage school business officials to achieve a high
standard of financial reporting and accountability. The award is the highest
recognition for school division financial operations offered by ASBO, and it is
only conferred upon school systems that have met or exceeded the standards
of the program.
BUDGET CALENDAR
The adopted Budget Calendar is as follows:
2 School Board Work Session…........2022-2023 Year-End Results Updated
2023-2024 Budget Revisions
2024-2025 Budget Calendar Review
9 School Board Meeting…................2022-2023 Year-End Results Final
Audit Committee Meeting 2022-2023 Audit Presentation
14 House Appropriation Committee Annual Meeting
15 Roanoke County BOS Meeting
7 School Board Work Session
11 EAC Meeting
12 Roanoke County BOS Meeting
14 School Board Meeting
20 Governor presents Budget Bill
4 School Board Work Session
9 Roanoke County BOS Meeting
10 General Assembly convenes
18 School Board Meeting
23 Roanoke County BOS Meeting
1 School Board Work Session…......
13 Roanoke County BOS Meeting
13 General Assembly crossover
15 School Board Meeting…................ Budget Public Hearing
19 EAC Meeting
27 Roanoke County BOS Meeting
7 School Board Work Session…......
9 General Assembly adjourns
12 Roanoke County BOS Meeting
19 School Board Work Session…...... Budget #3 Superintendent's Budget
21 School Board Meeting…................ Budget Adoption
26 Roanoke County BOS Meeting
1 School Board Budget Due to BOS
4 School Board Work Session
8 EAC Meeting
8 Governor action on legislation
9 Roanoke County BOS Meeting School Board Budget Presentation
17/24 Reconvened session
18 School Board Meeting
23 Roanoke County BOS Meeting
Ap
r
-
2
4
Ja
n
-
2
4
Fe
b
-
2
4
Budget #1 Introduction, Governor’s
Budget, CIP & Replacement Plans,
Departments
Ma
r
-
2
4
Budget #2 Crossover Budgets, Local
Revenue, Compensation & Benefits,
Nutrition Fund, Internal Service Funds
No
v
-
2
3
De
c
-
2
3
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BUDGET ADMINISTRATION AND MANAGEMENT PROCESS
Budget administration is the monitoring of revenues and expenditures during
the fiscal year for compliance with the approved annual budget.
Revenue Monitoring – The Director of Finance is responsible for monitoring
budgeted to actual revenues during the year and advising the Superintendent
of changes in appropriations or fluctuations in enrollment that may result in
reduced revenue for the fiscal year. If fluctuations lead to significant revenue
reductions, the Superintendent, with the assistance of staff, will develop a plan
to either reduce spending for the remainder of the year or request approval to
appropriate funds from the emergency contingency, which would have to be
replenished the following year.
Expenditure and Encumbrance Controls – Department heads are
responsible for managing their assigned budget to ensure the funds are used
for intended, proper, and legal purposes or encumbered within the approved
budget amount.
All appropriations are legally controlled at the function level. Overall increases
in fund budgets are adopted by the School Board and then by the County of
Roanoke Board of Supervisors. Budget transfers between functions must be
approved by the School Board and then subsequently approved by the County
of Roanoke Board of Supervisors through an ordinance.
Unexpended appropriations lapse at the end of each fiscal year and are
reappropriated in accordance with policy §4.26 Year-End Carryover.
Budget Transfers – Department heads are permitted to transfer budget funds
within their assigned budget. However, they are not permitted to expend or
encumber funds exceeding the appropriation without obtaining approval from
the School Board. The School Division Superintendent has authority to transfer
funds of $50,000 or below between funds. Transfers greater than this amount
require approval from the School Board.
34
FINANCIAL SECTION
A NNUAL B UDGET 2024-2025
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Financial Section
PYRAMID APPROACH
The Financial section includes revenue and expenditure reports for all funds
and highlights significant revenues and expenditures and changes therein. It is
organized in an easy-to-use pyramid structure in which a summary of all funds
is presented, followed by individual fund summary schedules and detailed
schedules. Below is an illustration of the layout of this document.
CHART OF FUNDS
A fund is an independent accounting entity with a self-balancing set of
accounts, which are segregated for the purpose of carrying on specific
activities in accordance with special regulations, restrictions, or limitations. A
full desciption of each fund was provided in the Organizational Section.
The following is the hierarchy of how all funds are presented in the Annual
Budget and in the Annual Comprehensive Financial Report. The funds are color
coded for annual budget reporting to agree with the level of the pyramid
approach.
Al
l
F
u
n
d
s
Governmental
Funds Operating
Funds
General Fund
Instructional Resources Fund
Fleet Replacement Fund
Technology Replacement Fund
Special
Revenue
Funds
Grant Fund
Capital Projects Fund
Student Activity Fund
Nutrition Services Fund
Capital Funds
Minor Capital Funds
Major Capital Funds
Bond Funds**
Proprietary
Funds Internal
Service Funds
Health Insurance Fund
Dental Insurance Fund
Risk Management Fund
Fiduciary
Fund
Fiduciary
Fund OPEB Trust Fund
** Although included in total budget, this is reported on the County of
Roanoke’s Annual Comprehensive Finanical Report at the end of the year.
FUND BALANCE CLASSIFICATIONS
Fund Balances – In the governmental funds’ financial statements, fund
balances have been classified to reflect the limitations and restrictions placed
on the respective funds in accordance with the provisions of GAAP as follows:
Nonspendable Fund Balance – This amount cannot be spent because it is either
not in spendable form or it is legally or contractually required to be maintained
• Revenues by Source
• Expenditures by Object
All
Funds
• Revenues by Source
• Expenditures by Object
Operating
Funds
• Revenues by Source
• Expenditures by
Object
Individual
Funds
• ASR Function
• Department
• Location
Other Useful
Grouping
37
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
intact. The School Division has inventory and prepaid balances at year-end that
are nonspendable.
Restricted Fund Balance – This amount is subject to externally imposed
regulations on the spending for a specific purpose and includes grant balances
restricted by the grant agencies for specified purposes.
Committed Fund Balance – This amount can only be used for specific purposes
as imposed or rescinded by formal appropriation of the School Board, which
is the highest level of decision-making authority. School Board Policy 4.26
Year-End Carryover, adopted by the School Board on October 28, 2021, sets
forth the following priority for allocating year-end carryover funds from the
General Fund:
1. $2,000,000 will be allocated to the Emergency contingency. This
balance is available for unexpected revenue shortfalls, unplanned
significant expenditures increases, and emergency appropriations. The
balance will be reserved for financial emergencies and when
appropriations are necessary, the balance will be replenished with the
next available year-end funds from the school operations.
2. All funded outstanding operating encumbrances at year-end will be
re-appropriated to the subsequent fiscal year to the same department
and account for which they are encumbered in the previous year.
3. 50% will be allocated to major capital.
4. 50% will be allocated for one or more of the following purposes: major
capital, minor capital, capital maintenance program, safety and
security, fleet replacements, technology replacements, or
Comprehensive Services Act.
Assigned Fund Balance – This amount is constrained by the government’s
intent to be used for specific purposes but is neither restricted nor committed.
The division has assigned fund balance for nutrition and student activity funds.
Unassigned Fund Balance – This amount has no spending restrictions under
any of the preceding four classifications. The School Division has no
unassigned fund balance at year-end.
CAPITAL IMPROVEMENT PROGRAM
The School Division maintains a Capital Improvement Program (Program)
which reflects school capital needs up to ten subsequent years. The Program
is included in the Informational Section and includes five specific plans: Capital
Improvement Plan, Capital Maintenance Plan, Technology Replacement Plan,
Fleet Replacement Plan, and Nutrition Services Equipment Replacement Plan.
The Capital Improvement Plan (CIP) is a 10-year plan and generally includes
projects expected to individually cost more than $500,000 and have a useful
life of five or more years, unless funded by a bond issue, in which case the
useful life must equal or exceed the length of the bond.
The Capital Maintenance Plan (CMP) is a 10-year plan dedicating funds
annually for maintenance and repairs throughout all school facilities to help
ensure the safety and value of these assets while avoiding potentially large
costs resulting from lack of proper maintenance.
The Technology Replacement Plan is a 6-year plan addressing the need to
continually replace technology infrastructure and equipment that require a
significant number of resources.
The Fleet Replacement Plan is a 15-year plan addressing the need to replace
school buses and other fleet vehicles on a useful life schedule. This will ensure
the fleet does not age to a point where the cost to maintain the fleet exceeds
the replacement cost of the fleet vehicles.
The Nutrition Services Equipment Plan is a 15-year plan addressing the need
to replace cafeteria equipment a useful life schedule to avoid service
disruptions from failing equipment.
38
Roanoke County Public Schools Other Fund
Final Adopted Funding Requests Adopted Adopted Total First Not Pay Plan
2024-2025 Annual Budget 3/21/24 6/10/24 Adopted Adds Funded Changes
State budget 5,567,113$ 4,120,193$ 9,687,306$ -$ -$
Roanoke County revenue sharing formula 6,902,452 (840,663) 6,061,789 - -
Dual enrollment revenue (offset expenditure below) 375,000 - 375,000 - -
Eliminate employee nonresident tuition (25,418) - (25,418) - -
CSA reimbursement of IA supporting students returning from private day 130,000 - 130,000 - -
Other miscellaneous revenue change 8,941 151 9,092 - -
ESTIMATED REVENUE CHANGES 12,958,088$ 3,279,681$ 16,237,769$ -$ -$
3.75% raise and an additional 1.75% raise for a total 5.00% raise 4,712,876$ 1,697,994$ 6,410,870$ -$ -$ -$
Payroll lapse (due to hiring from March 4 through June 4) - (337,835) (337,835) - - -
Use part of built-in hybrid defined contribution lapse (248,692) - (248,692) - - -
2 additional PTO incentive days 85,900 - 85,900 - - -
Increase sick leave retirement payout to 25% daily rate ( $50 minimum)200,000 - 200,000 - - -
Increase in health care insurance claims 1,295,000 - 1,295,000 - - -
Continue 1 permanent substitute in each building that were previously
funded under pandemic grants (based on $180/day)907,000 - 907,000 - - -
Increase long-term, retiree, and permanent substitute supplement
from $180 to $200 per day 160,000 - 160,000 - - -
Increase in substitute line for higher absences 1,134,530 - 1,134,530 - -
Increase supplemental teacher pay rate 79,000 - 79,000 - - -
Employee extended work plan 42,600 20,000 62,600 - - -
HUMAN RESOURCES 8,368,214$ 1,380,159$ 9,748,373$ -$ -$
Athletic allotments 124,000$ 76,000$ 200,000$ 50,000$ -$ -$
Copy paper costs 23,192 - 23,192 - - -
$100 payment to schools for non-resident employee students enrolled 14,200 - 14,200 - - -
Convert 5 athletic directors from 240 to 260 - - - - 44,833 -
ADMINISTRATION 161,392$ 76,000$ 237,392$ 50,000$ 44,833$
General Fund
All payroll estimates are based on midrange and include VRS and FICA benefits39
Roanoke County Public Schools Other Fund
Final Adopted Funding Requests Adopted Adopted Total First Not Pay Plan
2024-2025 Annual Budget 3/21/24 6/10/24 Adopted Adds Funded Changes
General Fund
Convert supervisor to associate director 13,636$ -$ 13,636$ -$ -$ -$
Add 1 elementary school counselor to meet SOQ (mandated)72,195 - 72,195 - - -
Add 1 elementary school counselor Title I schools due to increased needs 72,195 - 72,195 - - -
Convert 10 high school counselors from 200 to 210 - 36,969 36,969 - - -
Add 1 secondary school counselor floater to help with leave of absences - - - - 72,195 -
SCHOOL COUNSELING 158,026$ 36,969$ 194,995$ -$ 72,195$
Convert 5 504 Facilitators from grade 120 to 122 (20% retention rate)32,202$ -$ 32,202$ -$ -$ -$
Add 1 school psychologist for increase in regulatory services 83,696 - 83,696 - - -
Add 1 interpreter for a student with hearing impairment 61,717 - 61,717 - - -
Add 2 nurse floaters for substitutes and extra help 148,686 - 148,686 - -
Add 1 special education coordinator floater for substitutes
and to help schools with large case loads
- - - - - 72,195
Add 2 special education coordinators that were previously
funded under the pandemic grants
167,862 - 167,862 - - -
Add 8 special education instructional assistants that were previously
funded under the pandemic grants and 6 new positions
340,989 242,802 583,791 40,467 - -
Mandt training 20,000 - 20,000 - - -
Adult EpiPens 9,000 - 9,000 - - -
Participate in Roanoke City hearing impaired regional program and SECEP 100,000 - 100,000 - - -
Summer stipend for speech pathologist for summer evaluations - - - - - 8,075
Region 6 Autism Consortium - - - - 17,686 -
Convert 1 preschool program manager contract from 240 to 260 - - - - 8,685 -
SPECIAL EDUCATION & PUPIL PERSONNEL SERVICES 964,152$ 242,802$ 1,206,954$ 40,467$ 26,371$
All payroll estimates are based on midrange and include VRS and FICA benefits40
Roanoke County Public Schools Other Fund
Final Adopted Funding Requests Adopted Adopted Total First Not Pay Plan
2024-2025 Annual Budget 3/21/24 6/10/24 Adopted Adds Funded Changes
General Fund
Add 6 Title I instructional assistants (BUR, GCE, GVE, HLH, MVE, WEC)-$ 242,802$ 242,802$ -$ -$ -$
Add 2 Title I teachers paid from grant - - - - - 122,464
Add 1 and then 8 ELL teachers to meet SOQ (law changed this year)72,195 578,192 650,387 - - -
Summer school 48,800 - 48,800 - - -
Interpreting services 6,000 - 6,000 - - -
Library database increase 5,415 - 5,415 - - -
Spelling bee 4,100 - 4,100 - - -
Art materials 3,000 - 3,000 - - -
Add 1 library instructional assistant for larger schools to share - - - - 40,413 -
ELEMENTARY INSTRUCTION 139,510$ 820,994$ 960,504$ -$ 40,413$
Dual enrollment expenditure (offset revenue above)375,000$ -$ 375,000$ -$ -$ -$
Summer school 12,000 - 12,000 - - -
Instrument repairs 10,000 - 10,000 - - -
Band and choral uniforms 5,000 - 5,000 - - -
Summer residential Governor's School tuition 2,000 - 2,000 - - -
Library database increase 2,300 - 2,300 - - -
Spelling bee 1,625 - 1,625 - - -
Art materials 1,731 - 1,731 - - -
SECONDARY INSTRUCTION 409,656$ -$ 409,656$ -$ -$
Add 1 elementary gifted specialist 72,195$ -$ 72,195$ -$ -$ -$
Tutor.com funded under pandemic grants through September 2024,
funding for nine months for grades 6-12
101,250 - 101,250 - - -
ASSESSMENT AND RESEARCH 173,445$ -$ 173,445$ -$ -$
All payroll estimates are based on midrange and include VRS and FICA benefits41
Roanoke County Public Schools Other Fund
Final Adopted Funding Requests Adopted Adopted Total First Not Pay Plan
2024-2025 Annual Budget 3/21/24 6/10/24 Adopted Adds Funded Changes
General Fund
Allotment, supplies, and small equipment for family and consumer science 4,325$ -$ 4,325$ -$ -$ -$
Allotment, supplies, and small equipment for trade and industry 4,058 - 4,058 - - -
Allotment, supplies, and small equipment for technology education 3,865 - 3,865 - - -
Student travel 3,492 - 3,492 - - -
Supplies and small equipment 2,665 - 2,665 - - -
Instructional materials 1,040 - 1,040 - - -
CTE 19,445$ -$ 19,445$ -$ -$
Add 1 HVAC technician for aging equipment 78,716$ -$ 78,716$ -$ -$ -$
Convert 1 lot attendant to camera technician 8,308 - 8,308 - - -
Add 1 transportation special education route manager - - - 86,828 - -
Convert 2 administrative assistants to administrative analysts - - - - 5,473 -
FACILITIES AND OPERATIONS (INCLUDING TRANSPORTATION)87,024$ -$ 87,024$ 86,828$ 5,473$
Fleet Replacement Plan (last year to fully fund)450,000$ -$ 450,000$ -$ -$ -$
Fleet Replacement Plan – 5 14-passenger buses (1 per high school)- 500,000 500,000 - - -
Technology Replacement Plan 298,261 - 298,261 - - -
Technology Replacement Plan – VAPE detection system (high schools/BCAT)- 128,466 128,466 - - -
Technology Replacement Plan – Ehallpass for all middle and high schools - 26,565 26,565 - - -
Capital Projects – CMP 250,000 - 250,000 - -
Capital Projects – Joint Capital Fund Policy 530,000 - 530,000 - - -
Comprehensive Services Act (related to increase in County revenue)300,000 - 300,000 - - -
Division-wide vendor contract increases for all departments 515,000 - 515,000 - - -
Match up to $600 for Roanoke County Public Schools 403(b) Plan - 67,726 67,726 - - -
Match up to $600 for Roanoke County §457 Deferred Compensation Plan - - - 167,168 - -
Convert 1 nutrition associate to nutrition courier - - - - - 5,427
Add 2 nutrition field managers - - - - - 162,712
FINANCE (INCLUDING NUTRITION)2,343,261$ 722,757$ 3,066,018$ 167,168$ -$
Add 2 technology technicians previously funded under pandemic grants 133,963$ -$ 133,963$ -$ -$ -$
TECHNOLOGY 133,963$ -$ 133,963$ -$ -$
All payroll estimates are based on midrange and include VRS and FICA benefits42
Roanoke County Public Schools Other Fund
Final Adopted Funding Requests Adopted Adopted Total First Not Pay Plan
2024-2025 Annual Budget 3/21/24 6/10/24 Adopted Adds Funded Changes
General Fund
ESTIMATED REVENUE CHANGES 12,958,088$ 3,279,681$ 16,237,769$ -$ -$
TOTAL REQUESTED 12,958,088$ 3,279,681$ 16,237,769$ 344,463$ 189,285$
REVENUE CHANGES LESS TOTAL REQUESTED -$ -$ -$ (344,463)$ (189,285)$
All payroll estimates are based on midrange and include VRS and FICA benefits43
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
Instruction
Administration,
attendance,
and health
Pupil
transportation
Operation
and
maintenance
School
food Facilities
Debt
and
transfers Technology
Non-
categorical
Fund
Total
General 141,843,959$ 9,749,934$ 8,983,221$ 19,075,980$ 30,000$ 299,682$ 23,904,884$ 6,456,401$ -$ 210,344,061$
Fleet Replacement - - 2,460,222 290,700 - - - 9,078 - 2,760,000
Instructional Resources 1,253,000 - - - - - - 1,111,500 - 2,364,500
Technology Replacement - - - - - - - 7,054,306 - 7,054,306
Grant 8,639,082 - - - - - - 541,198 - 9,180,280
Nutrition Services - - - - 8,750,427 - - 52,926 - 8,803,353
Student Activity 1,788,498 100,000 100,000 100,000 50,000 550,000 548,435 50,000 4,038,817 7,325,750
Bond - - - - - 95,000,000 - - - 95,000,000
Major Projects - - - - - 6,392,494 - - - 6,392,494
Minor Projects 30,000 - - 1,640,000 - 210,000 - - - 1,880,000
Health Insurance - - - - - - - - 23,584,888 23,584,888
Dental Insurance - - - - - - - - 1,714,101 1,714,101
Risk Management - - - - - - - - 408,203 408,203
OPEB Trust - - - - - - - - 142,790 142,790
153,554,539$ 9,849,934$ 11,543,443$ 21,106,680$ 8,830,427$ 102,452,176$ 24,453,319$ 15,275,409$ 29,888,799$ 376,954,726$
Total Budget by Fund and Functional Category
The County of Roanoke Board of Supervisors appropriates the School Division annual budget based on functional category. The following is a summary of planned spending by
functional category for each of the funds.
44
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Instruction
Classroom 97,321,119$ 106,311,465$ 111,980,118$ 121,062,542$ 127,413,131$ 6,350,589$
Student support 5,283,132 5,696,271 6,015,681 6,389,946 6,722,667 332,721
Staff support 5,553,663 6,709,452 6,030,717 6,778,352 7,789,190 1,010,838
Office of the Principal 9,409,478 9,940,858 10,702,557 11,145,745 11,629,551 483,806
Total instruction 117,567,392$ 128,658,046$ 134,729,073$ 145,376,585$ 153,554,539$ 8,177,954$
(Continued)
All expenditures must reported to the Virginia Department of Education by the following functional category.
Instruction – Activities concerned with the interaction between teachers and students. Instruction may be provided for students in a school classroom, in another
location such as a home, or in other learning situations such as distance learning.
Administration – Activities concerned with providing executive leadership of the school division.
Attendance and health – Activities concerned with tracking and managing student attendance and providing health services in our schools.
Pupil transportation – Activities concerned with transporting students to and from school, as provided by state and federal law. This includes trips between
home and school and trips to and from school activities.
Operation and maintenance – Activities concerned with keeping the grounds, buildings, and equipment in effective working condition. This includes the
activities of maintaining safety in buildings, on the grounds, and in the vicinity of schools.
School food – Activities concerned with providing nutritious meals to students.
Facilities – Activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and additions to buildings, installing or extending
service systems and other built-in equipment, and improving sites.
Debt and transfers – A number of outlays of governmental funds are not properly classified as expenditures, but still require budgetary or accounting control.
These include debt service payments (principal and interest) and certain transfers of monies from one fund to another.
Technology – Activities concerned with providing and maintaining the infrastructure and related materials and equipment to support the use of technology for
instructional and operational/managerial purposes.
Below is a summary of Expenditures by these functional categories.
Total Budget by Functional Category
45
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Administration
Board services 277,681$ 300,730$ 349,919$ 376,758$ 404,415$ 27,657$
Executive administration 792,931 1,153,459 1,245,733 1,113,338 1,342,993 229,655
Informational services 119,010 125,797 127,528 137,107 150,484 13,377
Personnel services 1,620,454 1,648,898 1,736,188 2,128,023 2,239,803 111,780
Planning services 161,147 182,834 189,818 205,803 210,799 4,996
Fiscal services 601,792 622,729 646,629 1,310,154 1,391,722 81,568
Reprographic services 128,970 147,411 146,229 179,267 206,509 27,242
Total administration 3,701,985 4,181,858 4,442,044 5,450,450 5,946,725 496,275
Attendance and health
Attendance services 67,937 192 - - - -
Health services 1,734,838 2,150,780 2,314,631 2,362,514 2,688,671 326,157
Psychological services 709,348 945,521 899,015 1,149,499 1,214,538 65,039
Total attendance and health 2,512,123 3,096,493 3,213,646 3,512,013 3,903,209 391,196
Total administration, attendance and health 6,214,108 7,278,351 7,655,690 8,962,463 9,849,934 887,471
Pupil transportation
Management and direction 407,743 439,023 466,690 510,602 597,916 87,314
Vehicle operation 3,557,510 4,116,872 4,223,266 5,243,239 5,290,583 47,344
Monitoring 403,524 587,751 722,570 912,366 861,721 (50,645)
Vehicle maintenance 1,425,805 1,692,346 1,902,856 2,275,365 2,333,001 57,636
Buses – regular purchases 6,349 505,322 277,830 2,069,609 2,460,222 390,613
Other vehicle and equip purchases - - 52,867 - - -
Total pupil transportation 5,800,931$ 7,341,314$ 7,646,079$ 11,011,181$ 11,543,443$ 532,262$
(Continued)
Total Budget by Functional Category
46
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Operation and maintenance
Management and direction 797,173$ 889,612$ 858,794$ 1,035,639$ 1,096,153$ 60,514$
Building services 10,607,158 11,759,369 14,138,653 15,139,026 15,220,855 81,829
Grounds services 485,592 853,405 1,978,300 864,650 1,452,035 587,385
Equipment services 1,396,926 1,017,266 1,246,738 1,096,905 1,207,029 110,124
Vehicle services 178,870 339,968 476,050 684,962 734,542 49,580
Security services 2,328 63,030 338,103 - - -
Warehouse services 894,932 819,717 842,651 1,351,863 1,396,066 44,203
Total operation and maintenance 14,362,979 15,742,367 19,879,289 20,173,045 21,106,680 933,635
School food
School food 4,295,775 6,252,324 7,414,597 8,466,957 8,830,427 363,470
Total school food 4,295,775 6,252,324 7,414,597 8,466,957 8,830,427 363,470
Facilities
Site acquisitions 43,319 12,420 4,163,242 - - -
Site improvements 177,871 603,010 1,596,927 150,000 150,000 -
Architecture and engineering - 7,635 28,944 - - -
Building acquisition and construction - - - - 53,864,255 53,864,255
Building addition and improvement 4,489,727 14,875,341 12,054,416 28,149,221 48,437,921 20,288,700
Total facilities 4,710,917$ 15,498,406$ 17,843,529$ 28,299,221$ 102,452,176$ 74,152,955$
(Continued)
Total Budget by Functional Category
47
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Debt and transfers
Transfers from General Fund 16,034,131$ 18,986,806$ 17,699,770$ 21,145,537$ 23,904,884$ 2,759,347$
Transfers from Technology Replacement Fund 75 - - - - -
Transfers from Grant Fund 279,581 218,621 209,439 - - -
Transfers from Nutrition Services Fund 66 52,867 - - - -
Transfers from Student Activity Fund 1,054,993 1,027,514 1,306,242 1,000,000 548,435 (451,565)
Transfers from Capital Projects Fund 749,972 748,049 15,269 500,000 - (500,000)
Total debt and transfers 18,118,818 21,033,857 19,230,720 22,645,537 24,453,319 1,807,782
Technology
Classroom 10,796,197 6,810,374 7,015,667 7,198,300 7,898,091 699,791
Instructional support 5,454,776 5,019,294 5,250,753 6,169,503 6,518,879 349,376
Administration 762,436 809,308 466,542 596,188 624,396 28,208
Attendance and health 587 85 4,514 - - -
Pupil transportation 27,760 29,390 48,628 58,556 44,134 (14,422)
Operation and maintenance 2,164 85,855 14,950 8,300 93,038 84,738
School food 63,545 19,972 49,939 52,630 52,926 296
Facilities 53,130 17,933 8,274 24,780 43,945 19,165
Total technology 17,160,595 12,792,211 12,859,267 14,108,257 15,275,409 1,167,152
Non-categorical
Student Activity Fund 1,170,692 3,590,688 4,620,010 3,931,065 4,038,817 107,752
Health Insurance 19,475,675 19,614,046 19,514,529 20,722,738 23,584,888 2,862,150
Dental Insurance 1,446,845 1,610,500 1,643,399 1,682,564 1,714,101 31,537
Risk Management 339,897 700,860 453,149 383,500 408,203 24,703
OPEB Trust 1,728 2,100 2,063 142,790 142,790 -
Total non-categorical 22,434,837 25,518,194 26,233,150 26,862,657 29,888,799 3,026,142
Total expenditures 210,666,352$ 240,115,070$ 253,491,394$ 285,905,903$ 376,954,726$ 91,048,823$
Total Budget by Functional Category
48
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues ❶ ❷ ❷
State revenues 84,070,845$ 88,068,836$ 96,555,533$ 104,575,097$ 114,491,344$ 9,916,247$
Local revenues 71,514,710 73,700,490 80,425,970 88,661,061 94,722,849 6,061,788
Federal revenues 1,040,687 1,409,915 1,142,238 978,084 951,126 (26,958)
Other revenues 305,350 652,499 1,176,865 889,594 1,731,618 842,024
Transfers 7,930,958 3,251,303 5,698,561 9,420,144 10,396,631 976,487
Total revenues 164,862,550 167,083,043 184,999,167 204,523,980 222,293,568 17,769,588
Expenditures
Salaries and related costs 125,533,437 131,347,108 139,695,914 152,660,806 165,005,609 12,344,803
Contractual services 5,821,285 7,282,206 8,335,515 8,689,978 9,566,377 876,399
Internal services 176,747 403,794 375,000 375,000 397,903 22,903
Other charges 8,360,583 9,404,836 10,844,261 11,841,433 12,605,946 764,513
Materials and supplies 4,607,555 4,462,520 4,142,214 7,158,190 6,835,054 (323,136)
Payment to joint operations 30,487 92,751 180,354 100,000 200,000 100,000
Capital outlay 1,483,687 1,988,507 1,736,244 3,325,661 4,029,294 703,633
Debt service 4,125,345 4,125,345 4,125,345 4,125,345 4,125,345 -
Transfers 11,908,861 14,861,461 13,574,425 16,997,992 19,757,339 2,759,347
Total expenditures 162,047,987 173,968,528 183,009,272 205,274,405 222,522,867 17,248,462
Excess (deficiency) of revenues
over (under) expenditures 2,814,563 (6,885,485) 1,989,895 (750,425) (229,299) 521,126
Beginning fund balance 9,583,844 12,398,407 5,512,922 7,502,817 6,752,392 (750,425)
Ending fund balance 12,398,407$ 5,512,922$ 7,502,817$ 6,752,392$ 6,523,093$ (229,299)$
Notes:
The Operating Funds include four funds that collapse for financial reporting purposes: General Fund, Instructional Resources Fund, Fleet Replacement Fund, and
Technology Replacement Fund. The following is a summary of budgeted revenues by source and expenditures by object for the combined Operating Funds.
Operating Funds Revenues by Source and Expenditures by Object
❷ The fiscal year 2023 fund balance of $7,502,817 will be sufficient to fund the projected budget deficits in fiscal years 2024 and 2025.
❶The School Division adopted Statement No. 84 of the Government Accounting Standards Board, "Fiduciary Activities," for fiscal year ended June 30, 2021.
Accordingly, the beginning fund balance was adjusted to remove the effects of prior period receipts from and payments to the Student Activity Fund.
49
50
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
General Fund
The General Fund reflects all revenues and expenditures of the School
Board, which are not required to be accounted for in another fund.
Revenues are primarily derived from the County local appropriation, the
Virginia Department of Education, and the Federal Government. Major
expenditures represent the costs of operating the County’s public school
system.
51
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues
State revenues 81,400,756$ 85,043,462$ 93,334,193$ 103,449,538$ 113,136,844$ 9,687,306$
Local revenues 71,514,710 73,700,490 80,425,970 88,661,061 94,722,849 6,061,788
Federal revenues 429,989 688,536 557,832 978,084 951,126 (26,958)
Other revenues 230,228 391,910 809,683 587,404 1,529,642 942,238
Transfers 3,627,856 988,715 1,243,174 430,205 3,600 (426,605)
Total revenues 157,203,539 160,813,113 176,370,852 194,106,292 210,344,061 16,237,769
Expenditures
Salaries and related costs 125,528,741 131,340,792 139,692,624 152,654,346 164,999,149 12,344,803
Contractual services 5,821,285 6,838,548 7,766,088 7,977,665 8,759,264 781,599
Internal services 176,747 403,794 375,000 375,000 397,903 22,903
Other charges 4,997,565 5,938,595 6,482,712 7,319,376 7,500,484 181,108
Materials and supplies 2,696,534 2,901,242 3,159,065 4,415,041 4,463,050 48,009
Payment to joint operations 30,487 92,751 180,354 100,000 200,000 100,000
Capital outlay 296,275 159,184 390,145 141,527 141,527 -
Debt service 4,125,345$ 4,125,345$ 4,125,345$ 4,125,345$ 4,125,345$ -$
(Continued)
The General Fund is a self-balancing fund and its fund balance from the prior year is reappropriated following School Board and County of Roanoke policies. This
fund accounts for the primary activities of the division, other than those required to be accounted for by another fund. The following is a summary of budgeted
revenues by source and expenditures by object for the General Fund.
General Fund Revenues by Source and Expenditures by Object
52
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
❶
Transfers
Roanoke County capital funding plan 2,400,000$ 2,600,000$ 2,900,000$ 3,200,000$ 3,730,000$ 530,000$
Roanoke County Comprehensive Services Act 1,804,000 2,879,000 1,879,000 1,879,000 2,179,000 300,000
Roanoke County shared services 563,584 582,648 526,816 588,823 634,430 45,607
Transfer to Fleet Replacement Fund 221,516 502,072 1,177,346 1,775,000 2,725,000 950,000
Transfer to Instructional Resources Fund 993,916 514,780 900,000 1,000,000 1,000,000 -
Transfer to Technology Replacement Fund 2,978,084 1,165,960 2,346,129 6,201,739 6,655,031 453,292
Transfer to Capital Projects Fund 1,620,000 5,672,901 2,754,412 1,350,000 1,605,000 255,000
Transfer to Student Activity Fund 1,183,310 944,100 1,090,722 1,003,430 1,228,878 225,448
Transfer to Nutrition Services Fund 144,376 - - - - -
Total expenditures 155,581,765 166,661,712 175,745,758 194,106,292 210,344,061 16,237,769
Excess (deficiency) of revenues
over (under) expenditures 1,621,774 (5,848,599) 625,094 - - -
Beginning fund balance 7,938,616 9,560,390 3,711,791 4,336,885 4,336,885 -
Ending fund balance 9,560,390$ 3,711,791$ 4,336,885$ 4,336,885$ 4,336,885$ -$
Note:
❶The School Division adopted Statement No. 84 of the Government Accounting Standards Board, "Fiduciary Activities," for fiscal year ended June 30, 2021.
Accordingly, the beginning fund balance was adjusted to remove the effects of prior period receipts from and payments to the Student Activity Fund.
General Fund Revenues by Source and Expenditures by Object
53
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
State Revenues
State Standards of Quality Revenues
Basic aid 40,425,457$ 40,014,064$ 43,919,165$ 45,440,622$ 57,115,757$ 11,675,135$
Sales tax 17,741,634 19,874,733 19,750,975 19,876,398 16,921,832 (2,954,566)
Retirement 6,001,734 6,066,947 6,468,030 6,478,895 6,867,086 388,191
Social security 2,574,560 2,601,319 2,775,651 2,780,313 3,191,625 411,312
Group life 183,897 184,610 195,229 195,557 195,232 (325)
Special education 6,394,605 6,419,384 6,340,707 6,351,358 7,902,667 1,551,309
Remedial education 760,665 763,613 874,288 875,754 4,173,607 3,297,853
Vocational education 677,076 679,699 687,547 688,701 1,111,976 423,275
Gifted education 434,666 436,350 466,853 467,637 534,767 67,130
English as a second language 283,431 365,776 464,386 554,361 1,237,717 683,356
Remedial summer school 97,439 394,250 227,576 227,576 352,350 124,774
Total State Standards of Quality revenues 75,575,164 77,800,745 82,170,407 83,937,172 99,604,616 15,667,444
State Lottery-Funded and Incentive Revenues
Compensation and bonus supplement - 2,786,794 2,792,315 7,131,501 2,195,736 (4,935,765)
Infrastructure and operations per pupil fund 2,440,088 2,012,722 2,057,501 3,476,226 3,762,436 286,210
At-ris 753,661 975,217 1,435,606 1,489,489 1,525,576 36,087
Rebenchmarking hold harmless - - 1,866,482 1,858,767 - (1,858,767)
Grocery tax hold harmless - - 1,096,345 2,708,742 2,916,105 207,363
K-3 class size reduction 513,297 513,861 594,983 606,291 809,034 202,743
Special education regional program 541,671 541,954 972,594 1,156,765 1,128,910 (27,855)
Foster home children 446,044 308,348 241,674 236,500 313,475 76,975
Vocational education 66,982$ 74,827$ 71,796$ 87,426$ 124,277$ 36,851$
(Continued)
General Fund Revenues by Source Details
The details of General Fund revenues are shown below.
54
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
State Revenues (Continued)
State Lottery-Funded and Incentive Revenues (Continued)
No loss funding 712,265$ -$ -$ -$ -$ -$
Learning loss instructional supports 318,382 - - - - -
Total State lottery-funded and incentive revenues 5,792,390 7,213,723 11,129,296 18,751,707 12,775,549 (5,976,158)
State Categorical and Other Revenues
Homebound payments 13,577 3,994 16,990 17,159 13,179 (3,980)
Teacher certification 17,500 25,000 17,500 17,500 17,500 -
State grant revenue - - - 726,000 726,000 -
Virtual virginia 2,125 - - - - -
Total state categorical and other revenues 33,202 28,994 34,490 760,659 756,679 (3,980)
Total State revenues 81,400,756 85,043,462 93,334,193 103,449,538 113,136,844 9,687,306
Local Revenues
County of Roanoke 71,514,710 73,700,490 80,425,970 88,661,061 94,722,849 6,061,788
Total local revenues 71,514,710 73,700,490 80,425,970 88,661,061 94,722,849 6,061,788
Federal Revenues
E-rate reimbursement - - - 537,626 477,626 (60,000)
Medicaid cost report 209,902 432,585 272,118 225,000 225,000 -
Medicaid reimbursement 185,897 223,806 265,138 170,000 200,000 30,000
Medicaid administrative claiming 45,702 27,997 20,576 45,000 45,000 -
AFJROTC reimbursement (13,877) - - - - -
Federal land use 2,365 3,316 - 458 3,500 3,042
Federal grants - 832 - - - -
Total federal revenues 429,989$ 688,536$ 557,832$ 978,084$ 951,126$ (26,958)$
(Continued)
General Fund Revenues by Source Details
55
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Other Revenues
Tuition for non-resident students -$ -$ -$ -$ 184,500$ 184,500$
Tuition for RCPS Online Academy 800 400 2,200 - 134,815 134,815
Tuition for preschool (LEAP program)38,003 13,950 22,920 12,096 10,000 (2,096)
Tuition for summer school - - - - 70,000 70,000
Tuition for gifted art - 300 - - 16,000 16,000
Tuition for gifted quest - - - - 3,500 3,500
Tuition for behind the wheel 11,200 - - - - -
Tuition for gifted program - (300) - - - -
Interest income 18,704 18,275 286,972 30,000 87,433 57,433
Warranty reimbursement 173,971 103,868 138,900 215,000 180,000 (35,000)
Regional alternative education 51,868 55,424 58,217 51,808 42,194 (9,614)
Miscellaneous revenue 55,339 144,122 137,418 249,500 264,500 15,000
Fingerprinting fees - - 15,475 13,000 13,000 -
Trascript fees 12,750 16,080 15,786 16,000 16,000 -
Recovered costs (144,454) 1,634 85,964 - 505,000 505,000
Rental of school property 12,047 38,157 45,831 - 2,700 2,700
Total other revenues 230,228 391,910 809,683 587,404 1,529,642 942,238
Transfers
Transfer from Internal Service Fund 2,682,560 - - - - -
Transfer from Student Activity Fund 945,296 988,715 1,243,174 430,205 3,600 (426,605)
Total transfers 3,627,856 988,715 1,243,174 430,205 3,600 (426,605)
Total revenues 157,203,539$ 160,813,113$ 176,370,852$ 194,106,292$ 210,344,061$ 16,237,769$
General Fund Revenues by Source Details
56
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
GENERAL FUND REVENUE
General Fund revenues are shown in the chart below. A full detail by line item
is included after this page.
LOCAL REVENUES
The transfer from the County of Roanoke increased $6.1 million under the 2025
budget and is based on a revenue sharing agreement with the County of
Roanoke Board of Supervisors which allocates local property taxes based on
changes in population and ADM. The County of Roanoke is funding 45.3% of
the total budget. This level of effort exceeds the required local composite index
of 36.35%. This amount represents the relative local wealth index used by the
State to equalize state aid to localities.
STATE AID AND TAXES
State aid is 53.8% of General Fund revenues. Total State aid is based on the
estimated ADM of 13,375, which is expected to remain level with the 2024
budget year. Total state revenues increased by $9.7 million. The increase is
mostly related to the General Assembly increase in basic aid, remedial
education, at-risk support, and English Learner support.
FEDERAL REVENUES
Federal revenues consist of Medicaid and E-rate reimbursements. Medicaid
reimbursements are associated with providing services to children enrolled in
Medicaid or FAMIS and have increased by $30,000. E-rate reimbursement
provides discounts of up to 90% to eligible schools and libraries in the United
States for telecommunications, internet access, and internal connections. The
discounts are based on the number of students eligible for the National Free
Lunch Program. E-rate reimbursement are projected to decline by $60,000 in
2025
OTHER REVENUES AND TRANSFERS
Other revenues increased by $942,605 and are primarily driven by truing up
recovered costs for dual enrollment by $375,000 along with truing up the
PCard rebate for payment to the schools. In addition, the School Division is
shifting the collection of fees back to the School Board office, which offsets the
reduction in Transfers of $426,605.
State revenues
54%Local
revenues 45%
Federal revenues 0%Other revenues 1%
Transfers 0%
57
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Human Resources
Salaries and related costs 123,301,942$ 129,821,702$ 138,114,442$ 151,079,619$ 163,322,242$ 12,242,623$
Contractual services 515,930 675,935 856,406 526,041 531,183 5,142
Internal services 176,747 403,794 375,000 - - -
Other charges 108,028 232,276 164,361 185,063 200,100 15,037
Materials and supplies 9,765 8,434 19,895 16,000 16,000 -
Capital outlay - - 3,220 - - -
Transfers 176,292 98 3,597 - - -
Total Human Resources 124,288,704 131,142,239 139,536,921 151,806,723 164,069,525 12,262,802
Administration
Salaries and related costs 1,345,608 244,076 271,694 12,767 12,897 130
Contractual services 153,147 107,481 239,385 314,445 337,637 23,192
Other charges 30,041 32,659 29,923 33,471 33,471 -
Materials and supplies 54,693 133,375 13,783 14,582 14,582 -
Transfers 594,989 268,926 364,014 419,603 633,803 214,200
Total Administration 2,178,478 786,517 918,799 794,868 1,032,390 237,522
School Counseling
Salaries and related costs - 129 129 1,100 1,500 400
Contractual services 9,016 13,917 12,000 11,700 11,700 -
Other charges 3,140 5,460 11,861 13,775 17,700 3,925
Materials and supplies 10,054 9,543 52,097 104,182 46,157 (58,025)
Transfers 18,226 18,176 19,072 18,226 18,226 -
Total School Counseling 40,436$ 47,225$ 95,159$ 148,983$ 95,283$ (53,700)$
(Continued)
General Fund Expenditures by Department and Object
The details of General Fund expenditures by operating department and object are shown below.
58
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Special Education
Salaries and related costs 65,232$ 177,872$ 137,366$ 209,404$ 221,004$ 11,600$
Contractual services 210,141 308,137 173,076 274,900 306,883 31,983
Other charges 26,972 64,370 90,034 90,180 77,050 (13,130)
Materials and supplies 423,317 254,584 266,696 274,973 282,503 7,530
Payment to joint operations 30,487 92,751 180,354 100,000 200,000 100,000
Transfers 24,509 25,720 27,041 25,000 25,000 -
Total Special Education 780,658 923,434 874,567 974,457 1,112,440 137,983
Elementary Instruction
Salaries and related costs 202,835 312,533 82,903 218,374 269,821 51,447
Contractual services 39,480 47,917 48,971 45,518 55,618 10,100
Other charges 2,791 23,002 24,914 28,566 29,566 1,000
Materials and supplies 119,226 109,236 91,310 97,876 106,291 8,415
Capital outlay 4,123 2,000 - - - -
Transfers 128,081 129,742 140,422 144,796 144,796 -
Total Elementary Instruction 496,536 624,430 388,520 535,130 606,092 70,962
Secondary Instruction
Salaries and related costs 170,284 167,568 189,614 283,684 298,847 15,163
Contractual services 299,354 553,213 581,622 328,256 717,631 389,375
Other charges 56,432 105,965 132,664 157,630 157,630 -
Materials and supplies 98,662 92,576 130,486 109,682 112,963 3,281
Capital outlay 42,200 19,838 26,760 18,400 18,400 -
Transfers 249,476 276,546 285,920 301,605 306,605 5,000
Total Secondary Instruction 916,408$ 1,215,706$ 1,347,066$ 1,199,257$ 1,612,076$ 412,819$
(Continued)
General Fund Expenditures by Department and Object
59
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Assessment and Research
Salaries and related costs 108,563$ 201,445$ 257,822$ 295,110$ 346,540$ 51,430$
Contractual services - - - - 101,250 101,250
Other charges 289 1,265 5,686 15,985 15,985 -
Materials and supplies 182,562 173,234 188,756 225,884 225,884 -
Capital outlay - - 2,000 - - -
Transfers 564 784 480 - - -
Total Assessment and Research 291,978 376,728 454,744 536,979 689,659 152,680
Career and Technical Education
Salaries and related costs 8,781 7,869 7,693 10,745 17,045 6,300
Contractual services 20,745 17,609 7,290 13,375 13,191 (184)
Other charges 2,936 13,838 19,512 23,186 23,716 530
Materials and supplies 27,197 42,836 71,000 124,570 132,421 7,851
Capital outlay 58,462 4,504 - - - -
Transfers 137,245 184,717 172,739 119,200 130,448 11,248
Total Career and Technical Education 255,366 271,373 278,234 291,076 316,821 25,745
Facilities and Operations
Salaries and related costs 279,366 396,619 605,257 511,248 470,228 (41,020)
Contractual services 3,994,388 4,445,569 5,107,585 5,731,500 5,928,186 196,686
Other charges 3,307,155 3,940,358 4,816,849 5,329,421 5,464,657 135,236
Materials and supplies 1,401,248 1,771,542 1,919,163 2,747,519 2,822,389 74,870
Capital outlay 100,848 44,241 257,165 33,604 33,604 -
Transfers 10,796 38,306 58,234 - - -
Total Facilities and Operations 9,093,801$ 10,636,635$ 12,764,253$ 14,353,292$ 14,719,064$ 365,772$
(Continued)
General Fund Expenditures by Department and Object
60
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Finance
Contractual services 65,535$ 85,260$ 89,255$ 102,168$ 104,612$ 2,444$
Internal services - - - 375,000 397,903 22,903
Other charges 499,660 572,272 351,373 431,561 469,950 38,389
Materials and supplies 35,432 37,955 49,631 281,119 285,206 4,087
Capital outlay - 1,078 9,308 - - -
Transfers (includes transfers to County) 13,922,294 17,267,494 16,611,226 20,094,907 22,623,806 2,528,899
Total Finance 14,522,921 17,964,059 17,110,793 21,284,755 23,881,477 2,596,722
Technology
Salaries and related costs 46,131 10,980 25,704 32,295 39,025 6,730
Contractual services 462,806 506,317 557,285 501,762 523,373 21,611
Other charges 903,715 899,499 778,673 919,181 919,181 -
Materials and supplies 299,386 233,562 324,875 351,664 351,664 -
Capital outlay 90,643 87,523 91,693 89,523 89,523 -
Transfers 768,960 773,671 - - - -
Total Technology 2,571,641 2,511,552 1,778,230 1,894,425 1,922,766 28,341
Superintendent
Contractual services 9,016 11,341 11,248 12,000 12,000 -
Other charges 34,805 29,669 21,050 34,000 34,000 -
Materials and supplies 4,278 9,357 8,386 38,000 38,000 -
Transfers - - 4,491 - - -
Total Superintendent 48,099$ 50,367$ 45,175$ 84,000$ 84,000$ -$
(Continued)
General Fund Expenditures by Department and Object
61
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
School Board
Contractual services 41,727$ 65,853$ 81,965$ 116,000$ 116,000$ -$
Other charges 21,599 17,961 35,811 57,357 57,478 121
Materials and supplies 30,714 25,009 22,985 28,990 28,990 -
Transfers 2,700 2,625 12,536 - - -
Total School Board 96,740 111,448 153,297 202,347 202,468 121
155,581,766$ 166,661,713$ 175,745,758$ 194,106,292$ 210,344,061$ 16,237,769$
General Fund Expenditures by Department and Object
62
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
GENERAL FUND EXPENDITURES
General Fund expenditures are shown in the chart below. A full detail by
department and object is included after this page.
SALARIES AND RELATED COSTS
This is the largest expenditure item for the School Division. Personnel
expenditures increased by $12.3 million, as the investment in our people is
always a high priority. The 2024-2025 Annual Budget incorporates an average
employee raise of 5.0%. In addition, $3.4 million was invested in 32 new
positions, see the final adopted funding requests for a full listing. Also,
included in the overall increase are positions that were hired using COVID-19
pandemic grants and the last of these are being absorbed back into the
General Fund budget.
Health insurance is a large cost in the fund. The School Division is self-insured
because it is the lowest cost way to purchase health insurance. Health benefits
are paid into the Health Insurance Fund to cover the cost of the member
claims. Claims increased significantly and the reserve balances have declined
in the 2024 fiscal year. Insurance rates have only increased twice out of the
past six years, even though medical trends continue to rise. This year the
School Board Offered a second option with higher member deductibles and
out of pocket maximums but allowing a lower cost premium to employees.
CONTRACTUAL SERVICES
Contractual services include payments to outside vendors for services provided
to the School Division. These costs include the outsourcing of custodial
services, maintenance contracts, software contracts, legal fees, and audit fees.
INTERNAL SERVICES
The School Division is self-insured for its Workers’ Compensation benefits up
to $200,000. The fees in this category are for administration fees and claims
payments of the benefit program. This program increased for higher vendor
costs.
OTHER CHARGES
Other charges include a variety of expenditures not included in the other
object classifications. Some high dollar costs in this category include utilities,
communications, and insurance.
MATERIALS AND SUPPLIES
There are several high dollar line items that make up materials and supplies
ranging from classroom needs to janitorial supplies.
PAYMENT TO JOINT OPERATIONS
This is an amount paid to the Roanoke Valley Regional Board to fund the
education of students through a cooperative regional special education
program. This increased by $100,000 for the 2025 budget.
CAPITAL OUTLAY
Capital Outlay decreased remained steady as prior year.
DEBT SERVICE
This is an amount paid to the County of Roanoke for payments on capital
bonds. It has not changed from prior year.
TRANSFERS
The largest amount of these ($13.2 million) are internal to move the money
into separate buckets for specific use. Some of these transfers are made to the
County of Roanoke for future capital ($3.7 million), CSA ($2.2 million) and
technology services ($634,430).
63
64
Other Operating Funds
The Fleet Replacement Fund accounts for the funding of the Fleet
Replacement Plan, which is a 15-year plan addressing the need to
replace school buses and other vehicles on a useful-life schedule. This
will ensure the fleet does not age to a point where the fleet
maintenance cost exceeds the replacement cost of the vehicles.
The Instructional Resources Fund accounts for the funding of the
Textbook Adoption Plan, which is a 7-year plan addressing the need to
replace textbooks and other electronic resources for the classroom in
accordance with VDOE guidelines. This will ensure classroom materials
remain current and relevant.
The Technology Replacement Fund accounts for the funding of the
Technology Replacement Plan, which is a 6-year plan addressing the
need to continually replace technology infrastructure and equipment
that require significant resources.
65
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
Revenues
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues ❶ ❷ ❷
Sale of machinery and equipment 16,466 30,659 124,756 15,000 15,000 -
Insurance refunds 5,972 34,625 105,774 10,000 10,000 -
Interest income 1,319 1,644 30,342 - - -
Other income (3,006) 3,346 8,086 200,000 - (200,000)
Transfers
Transfer from General Fund 221,516 502,072 1,177,346 1,775,000 2,725,000 950,000
Transfer from Grant Fund - - 32 - - -
Transfer from Nutrition Services Fund - 52,867 - - - -
Transfer from Student Activity Fund 7,007 16,108 26,271 10,000 10,000 -
Total revenues 249,274 641,321 1,472,607 2,010,000 2,760,000 750,000
Expenditures
Materials and supplies 6,349 6,347 7,915 208,109 13,964 (194,145)
Capital outlay 25,006 681,443 610,518 2,105,994 2,746,036 640,042
Total expenditures 31,355 687,790 618,433 2,314,103 2,760,000 445,897
Excess (deficiency) of revenues
over (under) expenditures 217,919 (46,469) 854,174 (304,103) - 304,103
Beginning fund balance 700,508 918,427 871,958 1,726,132 1,422,029 (304,103)
Ending fund balance 918,427$ 871,958$ 1,726,132$ 1,422,029$ 1,422,029$ -$
Notes:
The Fleet Replacement Fund is a self-balancing operating fund and retains its fund balance from the prior year. This fund accounts for the funding of the Fleet
Replacement Plan, which is a 15-year plan addressing the need to replace school buses and other vehicles on a useful life schedule. The following is a summary of
budgeted revenues by source and expenditures by object for the Fleet Replacement Fund.
Fleet Replacement Fund Revenues by Source and Expenditures by Object
❷ The fiscal year 2023 fund balance of $1,726,132 will be sufficient to fund the projected budget deficits in fiscal year 2024.
❶The School Division adopted Statement No. 84 of the Government Accounting Standards Board, "Fiduciary Activities," for fiscal year ended June 30, 2021.
Accordingly, the beginning fund balance was adjusted to remove the effects of prior period receipts from and payments to the Student Activity Fund.
66
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
Revenues
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
State revenues ❶❷
State reimbursement 898,337$ 901,819$ 1,123,672$ 1,125,559$ 1,354,500$ 228,941$
Other revenues
Sale of textbooks 804 32,793 1,301 10,000 10,000 -
Other income 442 - - - - -
Transfers
Transfer from General Fund 993,916 514,780 900,000 1,000,000 1,000,000 -
Transfer from Student Activity Fund 182 225 30 200 - (200)
Total revenues 1,893,681 1,449,617 2,025,003 2,135,759 2,364,500 228,741
Expenditures
Salaries and related costs 4,696 6,316 3,290 6,460 6,460 -
Contractual services - 118 - - - -
Materials and supplies 1,904,672 1,539,541 960,885 2,535,040 2,358,040 (177,000)
Total expenditures 1,909,368 1,545,975 964,175 2,541,500 2,364,500 (177,000)
Excess (deficiency) of revenues
over (under) expenditures (15,687) (96,358) 1,060,828 (405,741) - 405,741
Beginning fund balance 155,701 140,014 43,656 1,104,484 698,743 (405,741)
Ending fund balance 140,014$ 43,656$ 1,104,484$ 698,743$ 698,743$ -$
Notes:
The Instructional Resources Fund is a self-balancing operating fund and retains its fund balance from the prior year. This fund accounts for the funding of the
Textbook Adoption Plan, which is a seven-year plan addressing the need to replace textbooks and other electronic resources for the classroom in accordance with
Virginia Department of Education guidelines. The following is a summary of budgeted revenues by source and expenditures by object for the Instructional
Resources Fund.
Instructional Resources Fund Revenues by Source and Expenditures by Object
❶The School Division adopted Statement No. 84 of the Government Accounting Standards Board, "Fiduciary Activities," for fiscal year ended June 30, 2021.
Accordingly, the beginning fund balance was adjusted to remove the effects of prior period receipts from and payments to the Student Activity Fund.
❷ The fiscal year 2023 fund balance of $1,104,484 will be sufficient to fund the projected budget deficits in fiscal year 2024.
67
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
❶ ❷ ❷
Revenues
State revenues
Technology Initiative 726,000$ 726,000$ 726,000$ -$ -$ -$
Infrastructure & Operations Per Pupil Fund 1,045,752 1,397,555 1,371,668 - - -
Federal revenues
E-rate reimbursement 610,698 721,379 584,406 - - -
Other revenues
Laptop fees (85,500) - - - - -
Sale of machinery and equipment 110,905 126,330 71,444 41,000 140,000 99,000
Rental of School Property 24,014 24,735 25,474 26,190 26,976 786
Other Miscellaneous Revenue 3,706 6,457 5 - - -
Transfers
Transfer from General Fund 2,978,084 1,165,960 2,346,129 6,201,739 6,655,031 453,292
Transfer from Student Activity Fund 102,397 10,576 5,579 3,000 3,000 -
Total revenues 5,516,056$ 4,178,992$ 5,130,705$ 6,271,929$ 6,825,007$ 553,078$
(Continued)
The Technology Replacement Fund is a self-balancing operating fund and retains its fund balance from the prior year. This fund accounts for the funding of the
Technology Replacement Plan, which is a six-year plan addressing the need to continually replace technology infrastructure and equipment that require significant
resources. The following is a summary of budgeted revenues by source and expenditures by object for the Technology Replacement Fund.
Technology Replacement Fund Revenues by Source and Expenditures by Object
68
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
❶ ❷ ❷
Expenditures
Contractual services -$ 443,540$ 569,427$ 712,313$ 807,113$ 94,800$
Other charges 3,363,018 3,466,241 4,361,549 4,522,057 5,105,462 583,405
Materials and supplies - 15,390 14,349 - - -
Capital outlay 1,162,406 1,147,880 735,581 1,078,140 1,141,731 63,591
Transfer to Student Activity Fund 75 - - - - -
Total expenditures 4,525,499 5,073,051 5,680,906 6,312,510 7,054,306 741,796
Excess (deficiency) of revenues
over (under) expenditures 990,557 (894,059) (550,201) (40,581) (229,299) (188,718)
Beginning fund balance 789,019 1,779,576 885,517 335,316 294,735 (40,581)
Ending fund balance 1,779,576$ 885,517$ 335,316$ 294,735$ 65,436$ (229,299)$
Notes:
❶The School Division adopted Statement No. 84 of the Government Accounting Standards Board, "Fiduciary Activities," for fiscal year ended June 30, 2021.
Accordingly, the beginning fund balance was adjusted to remove the effects of prior period receipts from and payments to the Student Activity Fund.
❷ The fiscal year 2023 fund balance of $335,316 will be sufficient to fund the projected budget deficits in fiscal years 2024 and 2025.
Technology Replacement Fund Revenues by Source and Expenditures by Object
69
70
Special Revenue Funds
Special revenue funds are used to account for certain revenues that are
restricted to expenditures for specific purposes.
The Grant Fund is used to account for transactions related to Federal,
State, and private grants that are not reported in another fund.
The Nutrition Fund is used to account for procurement, preparation,
and serving of student breakfasts and lunches. The primary source of
revenues is receipts derived from food sales and subsidies from Federal
school lunch and breakfast programs.
The Student Activity Fund is used to account for student organizations.
This includes student activities whereby students manage, direct, and
participate in the program activities. It also includes divisional activities
used to support its co-curricular and extra-curricular activities and are
administered by the school district.
71
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues ❶
State revenues 1,302,695$ 1,815,777$ 2,041,074$ 6,269,543$ 2,546,517$ (3,723,026)$
Local revenues 33,843 35,124 44,560 41,700 41,700 -
Federal revenues 12,288,478 12,855,960 11,986,582 5,415,781 5,886,563 470,782
Other revenues 46,092 24,288 90,858 694,500 705,500 11,000
Transfer from Student Activity Fund - 4,888 7,572 8,000 - (8,000)
Total revenues 13,671,108 14,736,037 14,170,646 12,429,524 9,180,280 (3,249,244)
Expenditures
Salaries and related costs 5,180,116 11,659,810 10,632,288 9,947,228 6,629,263 (3,317,965)
Contractual services 765,875 887,128 1,059,848 584,291 796,850 212,559
Internal services - - - - 500 500
Other charges 27,885 50,008 149,026 84,143 80,311 (3,832)
Materials and supplies 4,377,419 1,749,114 1,715,738 1,653,330 1,502,277 (151,053)
Capital outlay 2,956,416 171,356 404,275 160,532 171,079 10,547
Transfer to General Fund - - 32 - - -
Transfer to Student Activity Fund 279,581 218,621 209,439 - - -
Total expenditures 13,587,292 14,736,037 14,170,646 12,429,524 9,180,280 (3,249,244)
Excess (deficiency) of revenues
over (under) expenditures 83,816 - - - - -
Beginning fund balance (83,816) - - - - -
Ending fund balance -$ -$ -$ -$ -$ -$
Notes:
❶The School Division adopted Statement No. 84 of the Government Accounting Standards Board, "Fiduciary Activities," for fiscal year ended June 30, 2021.
Accordingly, the beginning fund balance was adjusted to remove the effects of prior period receipts from and payments to the Student Activity Fund.
The Grant Fund is a self-balancing special revenue fund and retains its fund balance from the prior year. This fund accounts for the Federal, state, and local grants
restricted for specific purposes. The following is a summary of budgeted revenues by source and expenditures by object for the Grant Fund.
Grant Fund Revenues by Source and Expenditures by Object
72
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
State revenues
Virginia Preschool Initiative (VPI) 763,017$ 1,003,163$ 1,028,397$ 1,328,454$ 1,586,158$ 257,704$
Community Provider Add-on Mixed Delivery 7,500 - 4,500 15,000 15,000 -
VPI Provisionally Licensed Teacher Incentive 1,828 6,541 - 30,000 25,696 (4,304)
Early Reading Initiative 215,987 360,758 625,469 323,066 352,245 29,179
Algebra Readiness 69,362 186,855 116,061 130,127 188,604 58,477
Special Education in Regional Jail 106,456 116,084 122,066 140,511 150,230 9,719
Project Graduation 22,864 9,690 6,723 22,270 15,751 (6,519)
Jobs for Virginia Graduates 30,000 30,000 30,000 30,000 30,000 -
ISAEP 16,773 16,465 16,405 16,405 16,405 -
Equipment Funding 20,428 20,145 20,651 20,651 20,651 -
Additional Equipment Funding 15,945 15,723 16,117 16,117 15,895 (222)
Industry Certifications 22,866 17,931 18,415 16,756 16,501 (255)
Stem-H Industry Credentials 6,243 6,147 6,292 6,292 6,197 (95)
Workplace Readiness 2,426 3,794 3,884 3,884 3,825 (59)
Adult Education Region V - - 16,015 97,101 97,101 -
Adult Education - - 1,435 2,618 2,618 -
Mentor Teacher - 12,135 6,318 6,318 3,640 (2,678)
ALL In VA - - - 4,063,973 - (4,063,973)
Lego STEM Competition Team Grant - 4,075 2,326 - - -
Career Switcher 1,000 4,600 - - - -
Albuterol and Valved Holding Chambers - 1,671 - - - -
Total state revenues 1,302,695$ 1,815,777$ 2,041,074$ 6,269,543$ 2,546,517$ (3,723,026)$
(Continued)
Grant Fund Revenues by Source and Grant
The details of Grant Fund revenues are shown below.
73
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Local revenues
Roanoke County Taubman Museum Program 33,843$ 35,124$ 44,560$ 41,700$ 41,700$ -$
Total local revenues 33,843 35,124 44,560 41,700 41,700 -
Federal revenues
Department of Agriculture
Schools and Roads - Grants to States - - 3,109 - - -
Department of Justice Programs
STOP School Violence 23,655 49,164 - - - -
Department of the Treasury
Coronavirus Relief Fund (County of Roanoke) 1,881,630 - - - - -
Coronavirus Relief Fund (Dept of Education) 2,359,630 - - - - -
FY 2023 Federal Pandemic Relief Bonus Payment - - 1,400,968 - - -
Ventilation Replacement and Improvement Projects - - 316,363 - - -
Recruitment Incentive for Public Education - - 10,000 - - -
Library of Congress (via Waynesburg University)
Teaching with Primary Sources Program - 2,000 - 2,000 2,000 -
Department of Education - Adult Education
Office of Career Technical and Adult Education -$ -$ 39,184$ -$ -$ -$
(Continued)
Grant Fund Revenues by Source and Grant
74
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Federal revenues (continued)
Department of Education - Elementary and Secondary Education Act
Title I Part A Programs 1,364,534$ 1,523,457$ 1,474,123$ 1,389,962$ 1,528,825$ 138,863$
Title II Part A Teacher Quality 187,623 357,400 334,978 275,529 311,484 35,955
Title III Part A Language 38,484 62,535 28,023 49,030 56,659 7,629
Title III Immigrant and Youth 6,237 - 9,959 - 5,657 5,657
Title IV Student Support 83,015 75,328 124,011 105,701 108,972 3,271
Department of Education - Individuals with Disabilities Education Act
Title VI-B Flow Through 2,830,102 2,974,288 3,362,703 3,297,471 3,570,608 273,137
Title VI-B Preschool 69,333 102,324 103,727 96,005 98,225 2,220
Title VI-B Excellence in Co-Teaching 10,000 10,000 10,000 25,000 25,000 -
Title VI-B Parent Resource Center - - - 5,000 - (5,000)
Title VI-B Champions Together - - - 8,000 - (8,000)
Title VI-B Flow Through - ARP Act - 665,287 14,572 - - -
Title VI-B Preschool - ARP Act - - 32,780 - - -
Title VI-B Hearing Impaired Technical Assistance Center - 1,211 3,348 - - -
Department of Education - Carl D. Perkins
Carl Perkins 182,086 162,021 158,362 162,083 179,133 17,050
Department of Education - CARES Act
ESSER I 1,039,455 39,641 958 - - -
GEER 133,655 286,245 - - - -
ESSER I Special Education Supports 63,248 1,232 - - - -
ESSER I Cleaning Supplies 26,586 874 - - - -
ESSER I Facilities Upgrade 34,157$ 3,343$ -$ -$ -$ -$
(Continued)
Grant Fund Revenues by Source and Grant
75
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Federal revenues (continued)
Department of Education - CRRSA Act
ESSER II 1,938,305$ 1,495,779$ 698,154$ -$ -$ -$
ESSER II State Set-Aside Unfinished Learning - 199,986 787,014 - - -
ESSER II Social and Emotional Learning - - 12,000 - - -
Department of Education - ARP Act
ESSER III - 4,785,104 1,976,051 - - -
ESSER III Unfinished Learning Program - - 447,001 - - -
ESSER III Summer School - - 235,813 - - -
ESSER III Postsecondary Special Education Support - 33,458 - - - -
ESSER III Mentor Teacher - 6,282 - - - -
ESSER III Homeless Children and Youth - 6,385 23,918 - - -
ESSER III Recruitment Incentive for Public Education - - 20,072 - - -
ESSER III Recruitment and Retention Support Grant - - 14,287 - - -
Federal Communications Commission
Emergency Connectivity Fund Program - - 161,262 - - -
Department of Health and Human Services
Provider Relief Fund 118 6,274 100,564 - - -
Preschool Development Grant Birth-5 16,625 6,342 - - - -
COVID-19 Public Health Workforce - - 83,278 - - -
Total federal revenues 12,288,478$ 12,855,960$ 11,986,582$ 5,415,781$ 5,886,563$ 470,782$
(Continued)
Grant Fund Revenues by Source and Grant
76
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Other revenues
Claude Moore Foundation -$ -$ 79,339$ 32,000$ 32,000$ -$
William M. Cage Library Trust 12,567 12,500 12,000 12,500 12,000 (500)
Adult Education Tuition - (75) (5,250) - 8,000 8,000
Load the Bus - - - - 3,500 3,500
Harbor Freight Tools 21,948 10,842 3,728 - - -
Other revenues 11,577 1,021 1,041 650,000 650,000 -
Total other revenues 46,092 24,288 90,858 694,500 705,500 11,000
Transfers
Transfer from Student Activity Fund - 4,888 7,572 8,000 - (8,000)
Total transfers - 4,888 7,572 8,000 - (8,000)
Total revenues 13,671,108$ 14,736,037$ 14,170,646$ 12,429,524$ 9,180,280$ (3,249,244)$
Grant Fund Revenues by Source and Grant
77
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues ❶ ❶
State revenues
State reimbursement 79,514$ 128,833$ 230,283$ 271,788$ 250,123$ (21,665)$
Federal revenues
Federal reimbursement 4,095,486 8,838,119 5,114,312 4,351,415 4,271,415 (80,000)
Other revenues
Charges for services 96,772 137,750 1,933,094 3,155,547 3,155,547 -
Interest income 5,759 9,506 137,252 20,000 20,000 -
Other Miscellaneous Revenue 25,887 32,150 148,700 55,000 65,000 10,000
Other income - 265 375 5,000 5,000 -
Transfers
Transfer from General Fund 144,376 - - - - -
Transfer from Student Activity Fund 111 - - - - -
Total revenues 4,447,905 9,146,623 7,564,016 7,858,750 7,767,085 (91,665)
(Continued)
The Nutrition Services Fund is a self-balancing special revenue fund and retains its fund balance from the prior year. This fund accounts for food sales and federal
subsidies received for meals served to students,which are restricted to the operations of the nutrition services program for preparing meals. The following is a
summary of budgeted revenues by source and expenditures by object for the Nutrition Services Fund.
Nutrition Services Fund Revenues by Source and Expenditures by Object
78
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
❶ ❶
Expenditures
Salaries and related costs 2,312,898$ 2,784,578$ 3,732,873$ 4,897,599$ 5,285,288$ 387,689$
Contractual services 104,752 135,089 150,894 171,150 197,426 26,276
Internal services 10,300 10,300 10,300 10,300 10,300 -
Other charges 2,178 2,964 115,342 20,590 19,250 (1,340)
Materials and supplies 1,624,484 3,173,136 3,232,070 3,257,225 3,286,089 28,864
Capital outlay 37,360 107,049 147,365 150,000 5,000 (145,000)
Transfers 66 52,867 - - - -
Total expenditures 4,092,038 6,265,983 7,388,844 8,506,864 8,803,353 296,489
Excess (deficiency) of revenues
over (under) expenditures 355,867 2,880,640 175,172 (648,114) (1,036,268) (388,154)
Beginning fund balance 4,087,577 4,443,444 7,324,084 7,499,256 6,851,142 (648,114)
Ending fund balance 4,443,444$ 7,324,084$ 7,499,256$ 6,851,142$ 5,814,874$ (1,036,268)$
Note:
❶ The fiscal year 2023 fund balance of $7,499,256 will be sufficient to fund the projected budget deficits in fiscal years 2024 and 2025.
Nutrition Services Fund Revenues by Source and Expenditures by Object
79
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Elementary Schools
Back Creek Elementary School 84,002$ 126,535$ 132,804$ 142,719$ 149,323$ 6,604$
Bonsack Elementary School 107,923 139,048 157,868 213,279 182,292 (30,987)
Burlington Elementary School 192,864 245,634 276,850 297,886 348,431 50,545
Cave Spring Elementary School 116,349 160,199 191,279 237,074 219,501 (17,573)
Clearbrook Elementary School 101,364 157,314 159,219 169,538 160,136 (9,402)
Fort Lewis Elementary School 75,054 104,309 116,467 143,013 149,591 6,578
Glen Cove Elementary School 114,858 180,827 213,334 240,768 257,769 17,001
Glenvar Elementary School 107,473 143,815 175,971 197,602 259,284 61,682
Green Valley Elementary School 161,518 228,367 224,084 226,058 256,128 30,070
Herman L. Horn Elementary School 140,291 209,393 247,586 280,592 302,796 22,204
Masons Cove Elementary School 102,452 127,046 160,396 168,615 169,608 993
Mount Pleasant Elementary School 141,121 173,494 207,981 210,508 215,697 5,189
Mountain View Elementary School 140,990 181,836 224,737 273,042 284,508 11,466
Oak Grove Elementary School 107,752 144,950 173,482 190,135 224,156 34,021
Penn Forest Elementary School 100,206 188,135 212,495 223,465 245,952 22,487
W.E. Cundiff Elementary School 153,693 226,708 293,914 316,930 333,702 16,772
Total Elementary Schools 1,947,910$ 2,737,610$ 3,168,467$ 3,531,224$ 3,758,874$ 227,650$
(Continued)
Nutrition Services Fund Expenditures by Location
80
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Middle Schools
Cave Spring Middle School 126,163$ 261,546$ 287,428$ 286,184$ 368,189$ 82,005$
Hidden Valley Middle School 99,563 152,660 199,532 284,956 297,070 12,114
Northside Middle School 134,024 271,963 317,253 355,934 331,622 (24,312)
William Byrd Middle School 125,926 284,586 321,929 334,662 398,080 63,418
Total Middle Schools 485,676 970,755 1,126,142 1,261,736 1,394,961 133,225
High Schools
Cave Spring High School 100,381 200,496 254,115 324,764 328,803 4,039
Glenvar High School ❶184,641 301,901 374,455 397,087 407,739 10,652
Hidden Valley High School 104,325 184,314 233,700 335,838 350,591 14,753
Northside High School 137,639 238,299 302,527 412,465 426,367 13,902
William Byrd High School 127,257 233,193 292,075 366,852 375,150 8,298
Total High Schools 654,243 1,158,203 1,456,872 1,837,006 1,888,650 51,644
Central Office 1,004,209 1,399,415 1,637,363 1,876,898 1,760,868 (116,030)
Total Expenditures 4,092,038$ 6,265,983$ 7,388,844$ 8,506,864$ 8,803,353$ 296,489$
Note:
❶ The Glenvar High School Cafeteria includes Glenvar Middle School.
Nutrition Services Fund Expenditures by Location
81
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues
Charges for Services
Other revenues 1,472,215$ 3,915,352$ 4,770,156$ 5,549,920$ 5,853,472$ 303,552$
Tuition - Regular School 201,108 150,549 187,418 184,000 - (184,000)
Tuition - RCPS Online 176,400 155,600 213,100 134,815 - (134,815)
Tuition - Summer School 575 21,000 32,000 70,000 - (70,000)
Tuition - Gifted Art 10,100 23,990 25,385 16,000 - (16,000)
Tuition - Gifted Quest - - 1,755 3,500 - (3,500)
Tuition - Gifted - 300 - - - -
Tuition - Behind the Wheel 600 - - - - -
Tuition - Adult Education - 3,000 5,250 8,000 - (8,000)
Rental of School Property (3,380) (9,045) (9,321) 32,600 193,600 161,000
Student Parking Fees - - - 36,800 36,800 -
Student Laptop Fees 79,485 - - - - -
Recovered costs 11,938 20,108 26,155 15,000 10,000 (5,000)
Damaged Property 6,473 6,951 5,609 4,250 3,000 (1,250)
Fingerprinting Fees - - 3,400 - - -
Transfers
Transfer from General Fund 1,183,310 944,100 1,090,723 1,226,180 1,228,878 2,698
Transfer from Technology Replacement Fund 75 - - - - -
Transfer from Grant Fund 279,581 218,621 209,438 100,000 - (100,000)
Transfer from Nutrition Services Fund 66 - - - - -
Transfer from Capital Projects Fund 30,272 20,690 11,869 - - -
Total revenues 3,448,818$ 5,471,216$ 6,572,937$ 7,381,065$ 7,325,750$ (55,315)$
(Continued)
Student Activity Fund Revenues by Source and Expenditures by Object
The Student Activity Fund is a self-balancing special revenue fund and retains its fund balance from the prior year. This fund accounts for extracurricular and other
activities of students in each school. The following is a summary of budgeted revenues by source and expenditures by object for the Student Activity Fund.
82
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
❶
Expenditures
Salaries and related costs (111,119)$ (335,910)$ (422,300)$ -$ -$ -$
Contractual services 443,605 125,660 223,685 165,280 437,280 272,000
Internal services - - 165 - - -
Other charges 27,278 5,107 26,314 443,000 443,000 -
Materials and supplies 1,810,181 4,530,615 5,541,731 6,304,620 6,428,870 124,250
Capital outlay 11,432 4,609 4,120 - - -
Transfers
Transfer to General Fund 945,296 988,716 1,243,174 440,915 3,600 (437,315)
Transfer to Fleet Replacement Fund 7,007 16,108 26,271 15,000 10,000 (5,000)
Transfer to Instructional Resources Fund 182 225 30 1,250 - (1,250)
Transfer to Technology Replacement Fund 102,397 10,575 5,579 3,000 3,000 -
Transfer to Nutrition Services Fund 111 - - - - -
Transfer to Grant Fund - 4,888 7,572 8,000 - (8,000)
Transfer to Capital Projects Fund - 7,002 23,616 - - -
Total expenditures 3,236,370 5,357,595 6,679,957 7,381,065 7,325,750 (55,315)
Excess (deficiency) of revenues
over (under) expenditures 212,448 113,621 (107,020) - - -
Beginning fund balance 2,210,573 2,423,021 2,536,642 2,429,622 2,429,622 -
Ending fund balance 2,423,021$ 2,536,642$ 2,429,622$ 2,429,622$ 2,429,622$ -$
Note:
❶The School Division adopted Statement No. 84 of the Government Accounting Standards Board, "Fiduciary Activities," for fiscal year ended June 30, 2021.
Accordingly, the beginning fund balance was adjusted to remove the effects of prior period receipts from and payments to the Student Activity Fund.
Student Activity Fund Revenues by Source and Expenditures by Object
83
84
Capital Projects Funds
The Capital Projects Fund is used to account for the financing of capital
outlay for construction and technology. Revenues are primarily from the
prior year carryover surplus maintained by the School Board. Major
expenditures represent capital outlay.
85
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
CIP Project Revenues
Local revenues
Bond allocation from financing agreement 4,422,064$ 12,922,778$ 9,872,121$ 25,000,000$ 95,000,000$ 70,000,000$
County transfer from Future Capital Fund - 838,169 770,357 757,453 792,494 35,041
County transfer per MOU - - - - 5,000,000 5,000,000
Other revenues
Transfer from General Fund 1,600,000 3,740,118 1,827,206 3,250,000 2,100,000 (1,150,000)
Total CIP project revenues 6,022,064 17,501,065 12,469,684 29,007,453 102,892,494 73,885,041
CIP Project Expenditures
Roanoke County Career and Technology Center - - 4,265,161 27,257,453 53,864,255 26,606,802
W.E. Cundiff Elementary renovation - - 13,711 - 23,764,119 23,764,119
Glen Cove Elementary renovation - - 13,711 - 23,764,120 23,764,120
William Byrd High renovation 843,365 14,352,460 11,415,628 - - -
Cave Spring High renovation 3,191,308 93,260 - - - -
Human resources and payroll system upgrade 359,700 - - 500,000 - (500,000)
Financial system implementation 360,000 - - - - -
Capital Maintenance Plan 515,784 1,314,424 1,397,571 1,250,000 1,500,000 250,000
Total CIP project expenditures 5,270,157 15,760,144 17,105,782 29,007,453 102,892,494 73,885,041
Excess (deficiency) of CIP project revenues
over (under) CIP project expenditures 751,907$ 1,740,921$ (4,636,098)$ -$ -$ -$
(Continued)
Capital Projects Fund Revenues by Source and Expenditures by Object
The Capital Projects Fund is a self-balancing fund and retains its fund balance from the prior year. This fund accounts for financial resources used for the
acquisition or construction of major capital facilities, other than those financed by another fund. The following is a summary of budgeted revenues by source and
expenditures by object for the Capital Projects Fund.
86
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
(Continued)2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Other Project Revenues
State revenues
State revenues 209,927$ 248,439$ 4,645,330$ -$ -$ -$
Local revenues
County transfer for turf replacement - 45,000 75,000 75,000 75,000 -
Other revenues
Other income 32,337 15,788 205,330 200,000 200,000 -
Transfer from General Fund 20,000 1,932,783 927,206 100,000 105,000 5,000
Transfer from Student Activity Fund - 7,002 23,616 - - -
Total other project revenues 262,264 2,249,012 5,876,482 375,000 380,000 5,000
Other Project Expenditures
Other major and minor projects 832,760 2,072,689 3,471,881 200,000 200,000 -
Bogle turf replacement 16,500 - - 50,000 50,000 -
Glenvar High turf replacement - - - 50,000 50,000 -
William Byrd High turf replacement - - - 50,000 50,000 -
Music uniforms - 5,901 40,001 25,000 30,000 5,000
Transfers
Transfer to Student Activity Fund 30,272 20,690 11,869 - - -
Total other project expenditures 879,532 2,099,280 3,523,751 375,000 380,000 5,000
Excess (deficiency) of other project revenues
over (under) other project expenditures (617,268) 149,732 2,352,731 - - -
Excess (deficiency) of revenues
over (under) expenditures 134,639 1,890,653 (2,283,367) - - -
Beginning fund balance 11,431,318 11,565,957 13,456,610 11,173,243 11,173,243 -
Ending fund balance 11,565,957$ 13,456,610$ 11,173,243$ 11,173,243$ 11,173,243$ -$
Capital Projects Fund Revenues by Source and Expenditures by Object
87
88
Internal Service Funds
Internal service funds are used to account for the financing of services
provided by one department to other departments of the School
Division on a cost reimbursement basis.
The Health Insurance Fund is a self-insured fund used to account for
health care costs for employees electing to participate in the Anthem
group program.
The Dental Insurance Fund is a fully insured fund used to account for
dental care costs for employees electing to participate in the Delta
Dental group program.
The Risk Management Fund is a self-insured fund used to account for
workers’ compensation costs for employees injured on the job.
89
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues ❶ ❶
Other revenues
Employer contributions 13,176,245$ 13,492,679$ 13,908,858$ 14,110,310$ 15,399,749$ 1,289,439$
Employee withholdings 5,477,138 5,365,753 5,469,269 5,222,870 7,150,835 1,927,965
Interest income 13,321 12,674 143,999 - - -
Total revenues 18,666,704 18,871,106 19,522,126 19,333,180 22,550,584 3,217,404
Expenditures
Claims 14,770,573 17,660,087 17,575,182 18,182,310 20,060,030 1,877,720
Reinsurance costs 381,014 203,132 47,156 450,000 1,380,000 930,000
Wellness and HRA benefits 1,504,249 1,622,421 1,739,224 1,938,760 1,941,625 2,865
Administrative charges and taxes 137,279 128,406 152,966 151,668 203,233 51,565
Transfers to General Fund 2,682,560 - - - - -
Total expenditures 19,475,675 19,614,046 19,514,528 20,722,738 23,584,888 2,862,150
Excess (deficiency) of revenues
over (under) expenditures (808,971) (742,940) 7,598 (1,389,558) (1,034,304) 355,254
Beginning fund balance 7,978,537 7,169,566 6,426,626 6,434,224 5,044,666 (1,389,558)
Ending fund balance 7,169,566$ 6,426,626$ 6,434,224$ 5,044,666$ 4,010,362$ (1,034,304)$
Note:
Health Insurance Fund Revenues by Source and Expenditures by Object
The Health Insurance Fund is a self-balancing internal service fund and retains its fund balance from the prior year. This self-insured fund accounts for the
premiums and costs related to employees participating in the health insurance program. The following is a summary of budgeted revenues by source and
expenditures by object for the Health Insurance Fund.
❶ The fiscal year 2023 fund balance of $6,434,224 will be sufficient to fund the projected budget deficits in fiscal years 2024 and 2025.
90
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues
Other revenues
Employer contributions 540,287$ 590,417$ 633,214$ 607,127$ 664,364$ 57,237$
Employee withholdings 960,649 995,655 1,033,623 1,075,437 1,049,737 (25,700)
Interest income 104 57 839 - - -
Total revenues 1,501,040 1,586,129 1,667,676 1,682,564 1,714,101 31,537
Expenditures
Claims 1,446,845 1,610,500 1,643,399 1,682,564 1,714,101 31,537
Total expenditures 1,446,845 1,610,500 1,643,399 1,682,564 1,714,101 31,537
Excess (deficiency) of revenues
over (under) expenditures 54,195 (24,371) 24,277 - - -
Beginning fund balance 45,259 99,454 75,083 99,360 99,360 -
Ending fund balance 99,454$ 75,083$ 99,360$ 99,360$ 99,360$ -$
Dental Insurance Fund Revenues by Source and Expenditures by Object
The Dental Insurance Fund is a self-balancing internal service fund and retains its fund balance from the prior year. This fully insured fund accounts for the
premiums and costs related to employees participating in the dental insurance program. The following is a summary of budgeted revenues by source and
expenditures by object for the Dental Insurance Fund.
91
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Revenues
Other revenues
Employer contributions 187,047$ 414,094$ 385,300$ 383,500$ 408,203$ 24,703$
Interest income 3,558 2,576 36,290 - - -
Total revenues 190,605 416,670 421,590 383,500 408,203 24,703
Expenditures
Claims 225,777 576,264 318,781 268,500 268,500 -
Administrative charges 114,120 124,596 134,368 115,000 139,703 24,703
Total expenditures 339,897 700,860 453,149 383,500 408,203 24,703
Excess (deficiency) of revenues
over (under) expenditures (149,292) (284,190) (31,559) - - -
Beginning fund balance 1,345,898 1,196,606 912,416 880,857 880,857 880,857
Ending fund balance 1,196,606$ 912,416$ 880,857$ 880,857$ 880,857$ 880,857$
Risk Management Fund Revenues by Source and Expenditures by Object
The Risk Management Fund is a self-balancing internal service fund and retains its fund balance from the prior year. This partially self-insured fund accounts for
the premiums and costs related to workers' compensation benefits for employees injured on the job. The following is a summary of budgeted revenues by source
and expenditures by object for the Risk Management Fund.
92
Fiduciary Funds
Fiduciary Funds account for assets held either by a trustee or by the
School Division in an agency capacity.
The OPEB Trust Fund was created in fiscal year 2012 to account for
assets held for and costs of other postemployment benefits.
93
Roanoke County Public Schools
2024-2025 Annual Budget
Financial Section
2021
Actual
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase/
(Decrease)
Additions
Employer contributions 92,290$ 92,290$ 92,290$ 92,290$ 92,290$ -$
Investment income:
Increase (decrease) in fair value of investments 326,195 (143,929) 120,725 50,000 50,000 -
Interest and dividends 653 916 791 500 500 -
Total additions 419,138 (50,723) 213,806 142,790 142,790 -
Deductions
Less investment expenses 1,728 2,100 2,063 2,000 2,000 -
Reserve for future spending - - - 140,790 140,790 -
Total deduction 1,728 2,100 2,063 142,790 142,790 -
Net increase in net position 417,410 (52,823) 211,743 - - -
Beginning net position 1,083,783 1,501,193 1,448,370 1,660,113 1,660,113 -
Ending net position 1,501,193$ 1,448,370$ 1,660,113$ 1,660,113$ 1,660,113$ -$
OPEB Trust Fund Revenues by Source and Expenditures by Object
The OPEB Trust Fund is a self-balancing fiduciary fund and retains its fund balance from the prior year. This fund accounts for School Division contributions for
other postemployment benefits, investment income, and investment expenses. The following is a summary of additions and deductions for the OPEB Trust Fund.
94
INFORMATIONAL SECTION
A NNUAL B UDGET 2024-2025
95
96
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
This part of the School Division’s annual budget presents detailed information on past and future budgets, as well as factors that influence the proposed budget. The
schedules contained herein put the proposed budget into context and explain past budget decisions. It also helps reveal the impact of past and current decisions on
future budgets and budget results, should current trends continue beyond the budget year.
FINANCIAL TRENDS
These schedules contain trend information to help the reader understand how
the School Division’s financial performance and well-being have changed over
time.
ENROLLMENT TRENDS
The single greatest determinant of resource needs for any school is the size of
its student enrollment. Spending on personnel services, materials and supplies,
and capital infrastructure is often derived directly or indirectly from
populations.
PERSONNEL RESOURCES
A significant portion of the school budget is allocated to personnel costs. A
good indicator of these costs is personnel resource allocations or staffing
levels. Staffing levels can also be an indicator of the School Division’s
commitment to specific programs.
DEBT CAPACITY
These schedules present information to help the readers assess the
affordability of the County’s current levels of outstanding debt and the
County’s ability to issue additional debt in the future for the School Division’s
capital improvements.
PERFORMANCE MEASURES
Performance measurement is a process for determining how well the School
Division is accomplishing its mission through the delivery of programs,
services, or processes. Performance measurement systems provide
accountability to the citizenry by identifying results and evaluating past
resource allocation decisions. Furthermore, performance measurement
facilitates future decision-making regarding resource allocation and service
delivery options.
OTHER USEFUL INFORMATION
This section includes a variety of information and schedules that are not
included in one of the other sections but prove useful to a stakeholder when
reviewing the annual budget.
97
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
General Fund Budget 133,799,052$ 135,738,864$ 136,696,797$ 143,140,483$ 145,407,698$ 147,326,299$ 151,594,497$ 150,291,702$ 156,382,733$ 174,578,134$
Emergency contingency 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
% of General Fund Budget 1.49% 1.47% 1.46% 1.40% 1.38% 1.36% 1.32% 1.33% 1.28% 1.15%
Remaining Fund Balance 2,892,607 2,597,340 4,447,475 2,993,328 4,295,960 5,131,525 5,990,387 7,560,390 1,711,791 2,336,885
% of General Fund Budget 2.16% 1.91% 3.25% 2.09% 2.95% 3.48% 3.95% 5.03% 1.09% 1.34%
Source: Department of Finance
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget
Budgeted ADM 13,712 13,950 13,700 13,700 13,610 13,483 13,087 13,183 13,375 13,375
Per Pupil Revenue
Local 4,872$ 4,863$ 4,969$ 5,025$ 5,180$ 5,304$ 5,632$ 6,101$ 6,629$ 7,082$
State Aid 3,920 4,195 4,382 4,526 4,725 4,721 4,980 5,582 6,248 7,194
Sales Tax 1,067 1,075 1,108 1,108 1,132 1,316 1,519 1,498 1,486 1,265
Federal Aid 19 46 27 20 22 32 53 42 73 71
Other 91 82 127 74 80 286 105 156 76 115
Total 9,969$ 10,261$ 10,613$ 10,753$ 11,139$ 11,659$ 12,288$ 13,379$ 14,513$ 15,727$
Source: Department of Finance
General Fund Budget and Remaining Surplus
General Fund Revenue Budget Per Pupil
The School System established an emergency contingency balance in fiscal year 2007 to ensure unforeseen revenue losses could be covered without exceeding the annual budget. The
remaining general fund balance, excluding encumbrances, is allocated in accordance with School Board Policy.
98
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Required Local Effort (RLE)
Standards of Quality 31,784,578$ 32,616,166$ 31,988,854$ 33,270,431$ 32,904,652$ 35,222,197$ 34,593,537$ 38,144,654$ 39,349,548$ 47,004,259$
Required Local Match (RLM)
At-Risk 194,702 186,593 181,445 189,087 221,652 443,903 556,682 809,384 868,674 871,244
Virginia Preschool Initiative 306,691 329,555 336,147 238,161 238,161 430,649 518,320 548,133 545,088 462,033
K-3 Primary Class Size Reduction 221,179 243,878 236,404 251,899 251,874 304,472 293,949 337,851 347,447 905,842
Reading Specialist Initiative - - - - - - - - - -
Math/Reading Specialists Initiative - - - - - 26,818 28,058 - - 1,253,967
Compensation Supplement 218,977 351,148 - - - 1,589,473 1,572,062 4,158,585 -
Infrastructure & Operations - - - - - - 1,936,530 1,940,203 1,992,117 2,148,696
Total Required Local Match 941,549 1,111,174 753,996 679,147 711,687 1,205,842 4,923,012 5,207,633 7,911,911 5,641,782
Total RLE & RLM 32,726,127$ 33,727,340$ 32,742,850$ 33,949,578$ 33,616,339$ 36,428,039$ 39,516,549$ 43,352,287$ 47,261,459$ 52,646,041$
Local Funding
Roanoke County Funding 66,097,426$ 66,804,707$ 67,839,376$ 68,078,937$ 68,844,764$ 70,499,722$ 69,710,710$ 69,710,710$ 71,821,490$ 86,540,688$
Comprehensive Services Act (899,000) (899,000) (899,000) (1,229,000) (1,604,000) (1,804,000) (1,804,000) (1,804,000) (1,879,000) (1,879,000)
Debt service Agreement with County (2,304,549) (2,304,549) (2,304,549) (2,304,549) (2,304,549) (2,304,549) (2,304,549) (2,304,549) (2,304,549) (2,304,549)
Self-funded 2009 debt (1,820,796) (1,820,796) (1,820,796) (1,820,796) (1,820,796) (1,820,796) (1,820,796) (1,820,796) (1,820,796) (1,820,796)
Roanoke County Capital Funding Plan (2,200,000) (2,200,000) (2,200,000) (2,200,000) (2,200,000) (2,200,000) (2,200,000) (2,200,000) (2,900,000) (3,200,000)
Net County Funding 58,873,081$ 59,580,362$ 60,615,031$ 60,524,592$ 60,915,419$ 62,370,377$ 61,581,365$ 61,581,365$ 62,917,145$ 77,336,343$
Net County Funding /
RLE & RLM
179.90% 176.65% 185.12% 178.28% 181.21% 171.22% 155.84% 142.05% 133.13% 146.90%
General Fund Budget 133,799,052$ 135,738,864$ 136,696,797$ 143,140,483$ 145,407,698$ 147,326,299$ 151,594,497$ 150,291,702$ 156,382,733$ 174,578,134$
Net County Funding /
General Fund Budget
44.00% 43.89% 44.34% 42.28% 41.89% 42.33% 40.62% 40.97% 40.23% 44.30%
Property and other local taxes 145,979,823 146,114,569 151,130,719 156,488,142 160,112,458 168,075,707 177,034,725 204,284,075 213,912,000 228,300,327
Net County Funding /
Property and other local taxes
40.33% 40.78% 40.11% 38.68% 38.05% 37.11% 34.78% 30.14% 29.41% 33.87%
Source: Department of Finance
The School Division is required to satisfy required local effort to receive state funding for education. The below amounts represent the estimated required local match included in the General Assembly
adopted budgets for the past nine years and the current year's budget. This is based on the estimated ADM used during the budgeting process.
Required Local Effort and Required Local Match
99
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
1. Calculate 3-Year Avg:ADM Population ADM/Pop 2. Calculate Net Allocation Change:
FY2022 (actual)13,236 96,546 Difference in the ADM/Pop Index a-b=(0.045166) c
FY2023 (actual)13,353 96,605 Payroll Factor 61.52%d
FY2024 (budgeted)13,375 96,519 Index times Payroll Factor c*d=(0.027784) e
Sum of FY 2022-24 39,964 289,670 13.7964 a
FY2023 (actual)13,353 96,605 Divide ADM/Population Index
FY2024 (budgeted)13,375 96,519 by Avg. of FY 2020-21 Index e/b=(0.002007)
FY2025 (projecting)13,375 96,605
Sum of FY 2023-25 40,103 289,729 13.8416 b Net allocation change 100%-f=1.002007 g
3. Calculate Increase/(Decrease) in School Transfer:2024 2025 Change
Property and Local Taxes 213,912,000$ 228,300,327$ 14,388,327$
Comprehensive Services Act Contribution (1,879,000) (2,179,000) l (300,000)
Roanoke Valley Convention and Visitors Bureau (707,143) (878,571) (171,428)
Economic Development (South Peak CDA)(600,000) (800,000) (200,000)
Economic Development (Vinton Hotel Redevelopment)- (150,000) (150,000)
Economic Development (William Byrd Apartments)(100,000) (100,000) -
Economic Development (Mack Trucks)(100,000) (100,000) -
Economic Development (Vinyard Station)- (40,000) (40,000)
Economic Development (Roland E Cook Apartments)(15,000) (15,000) -
Net Property and Local Taxes 210,510,857 h 224,037,756 13,526,899 i
School Allocation Percentage l/h=41.2245%j g*j=41.3073%k 0.0827%
School Transfer Base 86,782,060$ l h*k=86,956,257$ 174,197
RCPS Portion of New Revenue i*k=5,587,592 5,587,592
Transfer 86,782,060$ 92,543,849 5,761,789
Plus Comprehensive Services Act Pass-through l 2,179,000 300,000
Total School Transfer including Comprehensive Services Act 94,722,849$ 6,061,789$
Source: County of Roanoke Annual Fiscal Plan
Revenue Sharing Agreement
The following is a calculation of the Revenue Sharing Agreement between the County of Roanoke and Roanoke County Public Schools, which allocates local property
taxes based on changes in population and ADM.
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100
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget Forecast Forecast Forecast
Budgeted ADM ❶13,712 13,950 13,700 13,700 13,610 13,483 13,087 13,183 13,375 13,375 13,216 13,137 13,091
Annual Budgeted Growth -0.64% 1.74% -1.79% 0.00% -0.66% -0.93% -2.94% 0.73% 1.46% 0.00% -1.19% -0.60% -0.35%
March 31 ADM ❷13,982 13,830 13,779 13,671 13,576 13,184 13,236 13,353 13,347 n/a n/a n/a n/a
Actual / Budgeted 101.97% 99.14% 100.58% 99.79% 99.75% 97.78% 101.14% 101.29% 99.79%
Notes:
❶ Department of Finance estimates based on School Board approval.
❷ March 31 ADM counts are as of March 31 for each year and agree to the Virginia Department of Education Spring Financial Verification Report.
❸Forecast is based on the percent of change estimated by the Weldon Cooper Center for Public Service Report from January 16, 2024 applied against
the prior year's estimate.
Student enrollment projections are a major consideration when developing the School Division's budget because approximately 50% of the revenues are
based on enrollment. In addition, enrollment drives the number of instructional and support staff required to provide quality programs. The School
Division analyzes the following methods to arrive at the projected enrollment.
❸
The final approved ADM to be used for budgeting 2025 revenues and staffing will be based on 13,375, of which 39 are enrolled in the Regional Special
Education Program.
Student Enrollment Projection
Virginia Department of Education - The State uses the Weldon-Cooper Center to project enrollment for each school division. However, as qualified by
the State, “although we have confidence in the accuracy of our ADM projections on a statewide basis, experience has shown that the accuracy of our
projections for individual divisions may vary.” These have not always been particularly accurate for the School Division.
Grade Level Progression - Multiply the current enrollment in each school and grade by the grade level progresssion ratio for that grade. The grade level
progression ratio is that school and grade's percent of students who were in the prior grade the year before. This is analzed with a progression ratio of
two years and five years. Kindergarten enrollment is based off live birth rates.
101
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Back Creek 296 299 290 303 291 290 247 267 289 267
Bonsack 391 362 379 349 352 341 338 318 312 300
Burlington 412 443 416 435 420 432 410 413 438 470
Cave Spring 457 471 468 469 492 490 476 463 475 477
Clearbrook 325 322 331 335 320 332 311 319 310 290
Fort Lewis 225 218 222 242 245 236 227 243 250 244
Glen Cove 429 415 427 450 448 418 403 382 386 412
Glenvar 340 382 377 357 354 339 321 323 333 359
Green Valley 449 482 477 499 516 525 516 501 480 461
Herman L. Horn 365 394 394 373 413 411 391 363 378 397
Mason's Cove 238 223 188 171 171 196 196 187 199 195
Mount Pleasant 332 328 298 301 306 289 255 233 230 239
Mountain View 375 369 347 340 318 302 291 301 330 361
Oak Grove 438 440 441 397 399 396 373 383 395 379
Penn Forest 457 454 451 451 459 427 420 416 378 388
W. E. Cundiff 514 514 510 499 496 476 464 471 457 466
Cave Spring 742 768 752 764 769 779 766 775 766 751
Glenvar 430 430 446 433 454 444 448 440 430 424
Hidden Valley 597 595 581 599 615 599 594 557 578 568
Northside 711 679 672 671 716 693 653 657 628 611
William Byrd 791 803 809 850 818 854 820 867 827 821
Cave Spring 988 1,023 1,050 1,023 1,027 986 999 1,024 1,056 1,075
Glenvar 549 557 562 585 583 644 628 623 627 622
Hidden Valley 1,022 951 926 882 833 814 781 821 832 851
Northside 1,005 1,042 1,028 1,013 933 900 919 913 950 923
William Byrd 1,141 1,143 1,095 1,063 1,070 1,082 1,088 1,107 1,142 1,128
Division-wide ❶ 14,019 14,107 13,937 13,854 13,818 13,695 13,335 13,367 13,476 13,479
Special Education ❷2,167 2,236 2,276 2,328 2,301 2,324 2,253 2,292 2,338 2,399
332 360 393 453 454 510 511 579 671 719
Sources:
❷ Agree to the Virginia Department of Education Special Education Child Count Certification Report as of December 1 of each year.
English Learners
Student Enrollment by School
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❶ Agree to the Virginia Department of Education Fall Financial Verification Report as of October 1 of each year.
102
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
Actual Actual Actual Actual Actual Actual Actual Actual Budgeted Budgeted
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Board Member 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Superintendent 2.00 2.00 2.00 2.50 2.00 1.00 2.00 2.00 2.00 2.00
Administrator & Other Professional 15.70 15.20 15.00 17.40 20.10 24.90 42.70 37.00 48.00 50.00
Principal 26.90 27.20 27.00 27.10 27.00 31.10 27.20 27.10 27.00 27.00
Assistant Principal 24.20 26.10 22.60 24.90 35.90 34.00 34.70 36.30 36.00 38.00
Teacher 1,119.10 1,116.70 1,146.60 1,144.00 1,102.00 1,177.00 1,184.10 1,164.40 1,129.00 1,142.00
School Counselor 47.70 47.80 45.70 51.50 53.50 53.10 55.40 56.50 54.00 54.00
Librarian 24.80 25.00 24.80 24.90 25.00 30.40 30.50 29.80 27.00 27.00
Social Worker 4.00 3.90 4.00 4.00 4.00 4.00 4.20 4.00 5.00 5.00
Instructional Assistant 298.00 291.50 308.40 304.80 306.70 346.30 310.10 323.70 357.00 369.00
Administrative Assistant & Specialist 70.90 72.70 71.80 73.10 77.70 82.60 74.30 71.10 73.00 73.00
School Nurse 27.70 27.30 26.10 26.50 26.00 27.50 29.20 29.20 27.00 29.00
School Psychologist 9.00 9.00 8.90 8.00 8.00 7.90 9.60 9.50 11.00 12.00
Attendance & Health 7.80 7.20 7.30 7.20 1.30 2.30 1.00 1.00 1.00 1.00
Bus Drivers, Aides, & Lot Attendants 191.10 178.30 197.50 184.50 184.80 195.40 197.50 200.90 208.63 207.63
Transportation 17.20 16.40 17.10 16.70 17.10 18.50 16.90 17.20 17.00 18.00
Laborers 67.10 51.10 53.20 44.00 35.30 36.60 27.40 29.00 34.00 34.00
Tradesman 27.70 25.80 27.60 28.20 28.80 29.20 31.80 31.00 35.00 36.00
Maintenance 4.00 3.00 2.30 2.30 2.40 3.50 4.00 5.80 10.00 10.00
Construction 3.90 2.40 2.30 2.40 2.60 1.40 1.00 1.80 2.00 2.00
Technology 34.10 37.00 37.20 36.30 41.40 40.80 39.90 39.20 39.00 39.00
School Nutrition 110.10 93.90 128.30 128.20 127.70 126.50 131.30 138.90 155.37 154.37
2,139.00 2,085.50 2,181.70 2,164.50 2,135.30 2,280.00 2,260.80 2,261.40 2,304.00 2,336.00
Source: Actual balances from Annual School Report; Budgeted balances from the Department of Human Resources
The actual full-time equivalent positions include full-time, part-time, hourly, supplemental, and seasonal positions paid during the year and presented in the
Annual School Report submitted to the Virginia Department of Education each September.
Full-Time Equivalent (FTE) Positions
103
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
❷
Bachelors Min $36,000 $38,585 $38,585 $38,971 $39,555 $39,555 $40,359 $43,174 $45,000 $46,542
Max 64,885 59,420 59,420 60,014 60,914 60,914 62,158 66,556 72,448 74,930
Bachelors + 12 hrs Min 36,321 39,185 39,185 39,571 40,155 40,155 40,959 43,774 45,600 47,142
Max 65,340 60,020 60,020 60,614 61,514 61,514 62,758 67,156 73,048 75,530
Bachelors + 24 hrs Min 36,482 39,785 39,785 40,171 40,755 40,755 41,559 44,374 46,200 47,742
Max 65,568 60,620 60,620 61,214 62,114 62,114 63,358 67,756 73,648 76,130
Masters Min 37,605 40,985 40,985 41,371 41,955 41,955 42,759 45,574 47,400 48,942
Max 67,160 61,820 61,820 62,414 63,314 63,314 64,558 68,956 74,848 77,330
Doctorate Min 39,210 42,585 42,585 42,971 43,555 43,555 44,359 47,174 49,000 50,542
Max 69,435 63,420 63,420 64,014 64,914 64,914 66,158 70,556 76,448 78,930
Average Salary ❶$49,967 $51,942 $51,397 $51,404 $53,519 $51,569 $53,580 $57,020 $58,512 $60,330
Average Annual Increase 2.50% 2.00% 1.50% 2.50% 3.00% 1.50% 3.50% 7.00% 8.00% 5.00%
Virginia Average Salary ❶$54,910 $56,392 $57,261 $59,301 $61,478 $61,596 $64,557 $68,101 TBD TBD
Average State Increase 2.76% 2.70% 1.54% 3.56% 3.67% 0.19% 4.81% 5.49% TBD TBD
Notes:
❷In fiscal year 2017, Roanoke County Public Schools adopted a revised Comprehensive Pay Plan based on the recommendation of Evergreen Solutions, LLC,
who performed an independent study to identify and eliminate internal and external inequities within the previous Unified Pay Plan. The salary increase of
2.00% was a base cost of living adjustment for all employees. In addition,$4.77 million was allocated based on recommendations from Evergreen Solutions,
LLC to address identified internal and external inequities in salaries.
Teacher Salary Information
❶Viginia Department of Education Superintendent's Report Table 19 Total Instructional Positions and Average Annual Salaries. Average Salaries for 2024 and
2025 derived from compensation reports. Note the average annual increase is the average overall raise given in the year.
104
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
Issued Amount Issuance Annual Installment Maturity Interest 6/30/2023
2003 20,630,000$ 2003 series C VPSA bonds $1,030,000 7/15/2023 5.10%1,030,000$
2007 14,900,000 2007 non-subsidized VPSA bonds $745,000 7/15/2027 5.10%3,725,000
2007 6,364,713 2007 subsidized VPSA bonds $328,240 to $371,160 7/15/2027 4.4% to 5.1%1,784,551
2009 43,830,000 2009 series B VPSA bonds $2,190,000 7/15/2029 4.1% to 5.1%15,330,000
2011 9,080,000 2011 VPSA bonds $450,000 to $455,000 7/15/2031 3.3% to 5.1% 4,075,000
2014 17,835,000 2014 series C VPSA bonds $890,000 to $895,000 7/15/2034 3.6% to 5.1%10,680,000
2018 27,875,000 2018 VPSA bonds $1,390,000 to $1,395,000 7/15/2038 3.6% to 5.1%22,295,000
2021 19,910,000 2021 VPSA bonds $995,000 to $1,000,000 7/15/1941 1.925% to 5.05%18,910,000
160,424,713$ 77,829,551$
Due Interest Principal
2024 3,172,542$ 8,048,369$
2025 2,791,268 7,019,794
2026 2,450,980 7,026,556
2027 2,112,613 7,033,672
2028 1,769,430 7,041,160
2029-2033 5,083,028 22,580,000
2034-2038 1,677,366 13,710,000
2039-2043 207,999 5,370,000
Source: Roanoke County Finance Department Total 19,265,226$ 77,829,551$
Amortization of Outstanding Debt
Debt Issuances Funded by Local Government
All of these debt issues are borrowed by the County of Roanoke (governing body) and are shown here as additional information only. The School System is not
obligated for repayment of these debt issues. VPSA bonds are continuously evaluated by the Department of the Treasury for refunding when the market rates
indicate savings potential. Refinancing credits are refunded to localities based on the present value savings in lieu of exchanging the original bonds resulting in
overall lower cost refundings.
Oustanding Debt
105
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
2014 $18,761,096 $260,674,387 7.20%
2015 19,276,946 269,891,195 7.14
2016 20,651,461 272,818,478 7.57
2017 19,033,256 280,536,145 6.78
2018 19,028,480 289,492,761 6.57
2019 18,425,918 294,441,008 6.26
2020 20,328,729 300,911,274 6.76
2021 20,088,526 316,423,757 6.35
2022 18,678,191 333,665,020 5.60
2023 18,687,680 361,427,640 5.17
Source: Roanoke County Finance Department
Ratio of
Total Debt Service to
Local Government
Expenditures
Total
Debt
Service
Local
Government
Expenditures
Ratio of Total Debt Service to Local Government Expenditures
106
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
Elementary Schools Middle Schools
Back Cree Cave Spring
Bonsac Glenvar
Burlington Hidden Valley
Cave Spring Northside
Clearbroo William Byrd
Fort Lewis
Glen Cove
Glenvar
Green Valley
Herman L Horn
Mason's Cove High Schools
Mount Pleasant Cave Spring
Mountain View Glenvar
Oak Grove Hidden Valley
Penn Forest Northside
W. E. Cundif William Byrd
Source: Department of Assessment & Research
The information is based on fiscal year 2023 Standards of Learning test results. Full accreditation means a school meets all standards as stated in the
Commonwealth of Virginia's Standards of Accreditation.
The School Division continues to be a leader in student performance across the state with all 26 schools having achieved full state accreditation based on
Standards of Learning test performance in Mathematics, Reading, Science, and Social Studies. Rigorous intervention programs have been implemented to
meet the needs of each student.
All Roanoke County Schools are fully accredited by the Commonwealth of Virginia and include the following:
School Accreditation
107
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
Number of
Graduates Students Percent Students Percent Students Percent Students Percent Students Percent
Cave Spring 246 70 28.5% 129 52.4% 2 0.8% 39 15.9% 5 2.0%
Glenvar 170 47 27.6% 75 44.1% 1 0.6% 41 24.1% 6 3.5%
Hidden Valley 194 63 32.5% 91 46.9% 0 0.0% 25 12.9% 7 3.6%
Northside 226 73 32.3% 78 34.5% 3 1.3% 68 30.1% 4 1.8%
William Byrd 267 61 22.8% 113 42.3% 7 2.6% 78 29.2% 8 3.0%
Totals 1,103 314 28.5% 486 44.1% 13 1.2% 251 22.8% 30 2.7%
Source: Virginia Department of Education "Diploma Graduates and Completers by School"
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
6,919 6,917 6,935 6,827 6,769 6,705 6,679 6,647 6,705 6,795
Number of Student Dropouts 45 20 58 54 35 75 40 51 59 56
Percent of Student Dropouts 0.65% 0.29% 0.84% 0.79% 0.52% 1.12% 0.60% 0.77% 0.88% 0.82%
Source: Superintendent's Annual Report for Virginia
Number of Students
Roanoke County Public Schools has consistently had one of the lowest dropout rates in the Commonwealth of Virginia. As shown below the percent of
students who drop out is less than 1% in except for 2019.
Dropout Statistics
College College
AttendingAttending
Graduating Class of 2023
Other
Education Military
Two-Year Four-Year Continuing Entering
Work Force
108
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
Participation
Year Rate Reading Writing Math Combined Virginia National Maximum
2014 62% 519 497 511 1,527 1,520 1,472 2,400
2015 61 510 482 508 1,500 1,520 1,400 2,400
2016 62 525 472 526 1,523 1,522 1,453 2,400
❶2017 55 564 n/a 558 1,122 1,101 1,071 1,600
2018 65 558 n/a 553 1,111 1,110 1,049 1,600
2019 56 568 n/a 559 1,127 1,118 1,059 1,600
2020 58 566 n/a 557 1,123 1,116 1,051 1,600
2021 34 572 n/a 567 1,139 1,151 1,061 1,600
2022 38 564 n/a 554 1,118 1,124 1,050 1,600
2023 31 563 n/a 549 1,112 1,113 1,028 1,600
Notes:
Source: Department of School Counseling
Roanoke County Schools
❶ Effective 2017, reading and writing were combined into one portion of the exam and the maximum reduced from 2,400 to 1,600 points.
Scholastic Assessment Test (SAT) Test Scores
57%
60%
63%
66%
69%
72%
20
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SAT Comparative Results
Roanoke Virginia National
109
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA
Elementary SOL's
English Reading 72 69 83 75 81 76 84 75 82 72 80 71 n/a n/a 72 61 81 68 77 66
Mathematics 71 67 81 74 81 77 85 75 82 73 88 82 n/a n/a 69 54 80 67 81 69
History 86 86 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
Science 85 83 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
English Reading 79 70 84 77 85 77 85 79 85 76 80 75 n/a n/a 79 68 81 72 85 73
Mathematics 87 80 89 84 88 83 89 81 86 79 89 83 n/a n/a 68 56 78 66 81 70
VA Studies 90 85 93 87 92 87 93 87 89 85 81 81 n/a n/a 64 53 80 66 80 69
English Reading 84 73 85 79 85 81 87 81 86 80 83 78 n/a n/a 75 66 82 72 79 71
English Writing 75 71 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
Mathematics 85 73 86 79 86 79 85 79 85 77 88 81 n/a n/a 65 51 78 64 80 67
Science 86 73 88 79 89 81 89 79 87 79 87 79 n/a n/a 56 50 74 61 77 66
English Reading 83 73 87 76 83 77 84 78 86 80 84 77 n/a n/a 75 69 78 70 81 71
Mathematics 91 76 94 83 92 82 93 82 90 79 87 78 n/a n/a 57 45 77 57 81 61
U S History to 1865 94 81 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
English Reading 86 76 92 81 90 82 87 82 86 81 86 79 n/a n/a 78 71 77 72 79 70
Mathematics 87 65 92 72 93 72 87 71 85 69 89 78 n/a n/a 69 45 78 55 85 59
US History 1865 to present 90 81 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
English Reading 80 70 85 75 87 75 83 76 81 77 80 76 n/a n/a 76 69 80 72 77 71
English Writing 77 70 79 72 78 71 80 73 73 73 74 70 n/a n/a 60 54 66 57 61 55
Mathematics 80 67 85 74 81 73 81 74 80 71 82 77 n/a n/a 60 43 74 57 73 60
Science 81 74 85 78 86 79 88 79 82 78 87 78 n/a n/a 72 58 75 61 69 62
Civics 91 83 91 86 92 87 93 87 88 86 89 82 n/a n/a 79 61 81 70 80 73
(Continued)
❶
2022 20232014 2015 2016 2017 2018 2019 2020 2021
Gr
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110
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA RCPS VA
2022 20232014 2015 2016 2017 2018 2019 2020 2021
(Continued)
Secondary SOL's
English Reading 94 90 95 89 92 89 92 87 89 87 93 86 n/a n/a 89 81 91 85 92 85
English Writing 91 84 87 83 88 83 90 84 93 84 91 81 n/a n/a n/a 76 n/a 74 n/a 76
Algebra I 91 79 89 82 91 83 92 82 91 81 94 86 n/a n/a 84 63 94 80 94 82
Algebra II 88 82 86 87 94 89 94 90 90 89 96 91 n/a n/a 94 78 99 86 98 86
Geometry 90 77 90 80 89 80 85 78 87 77 91 83 n/a n/a 91 73 94 80 91 78
Earth Science 93 83 90 83 89 84 90 82 89 81 86 81 n/a n/a 75 67 83 72 80 67
Biology 89 83 89 84 90 84 85 82 88 82 89 83 n/a n/a 76 66 81 70 78 72
Chemistry 85 87 89 88 87 88 90 89 86 89 80 88 n/a n/a 80 52 n/a 64 n/a 37
World History to 1500 98 85 97 85 96 84 98 85 99 82 98 80 n/a n/a 68 53 85 66 79 66
World History from 1500 89 86 94 87 89 86 91 87 92 84 88 81 n/a n/a 48 44 36 48 30 30
World Geography 88 n/a n/a n/a 85 86 87 83 86 82 81 80 n/a n/a 54 58 64 66 69 67
US & VA History 92 87 90 87 89 86 89 86 87 84 75 68 n/a n/a 29 29 45 38 33 38
Source: Department of Testing and Remediation
Note:
❶ Standards of Learning Tests were not taken in fiscal year 2020 due to COVID-19 Pandemic.
111
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
Free Reduced Total Enrollment
Free &
Reduced
Eligibility Free Reduced Total Enrollment
Free &
Reduced
Eligibility
❶ ❷❷/❶❶ ❷❷/❶
Back Creek 52 10 62 262 23.66%Cave Spring 283 33 316 746 42.36%
Bonsack 65 8 73 299 24.41%Glenvar 192 23 215 418 51.44%
Burlington 284 13 297 464 64.01%Hidden Valley 199 28 227 564 40.25%
Cave Spring 113 13 126 476 26.47%Northside 376 14 390 601 64.89%
Clearbrook 97 6 103 287 35.89%William Byrd 398 37 435 814 53.44%
Fort Lewis 48 8 56 243 23.05%1,448 135 1,583 3,143 50.37%
Glen Cove 180 32 212 406 52.22%
Glenvar 148 15 163 355 45.92%Cave Spring 197 21 218 1,067 20.43%
Green Valley 194 36 230 457 50.33%Glenvar 135 20 155 618 25.08%
Herman L Horn 197 12 209 390 53.59%Hidden Valley 128 18 146 850 17.18%
Mason's Cove 80 4 84 194 43.30%Northside 267 16 283 911 31.06%
Mount Pleasant 134 10 144 237 60.76%William Byrd 344 40 384 1,114 34.47%
Mountain View 157 9 166 359 46.24%1,071 115 1,186 4,560 26.01%
Oak Grove 153 18 171 378 45.24%
Penn Forest 102 9 111 383 28.98% Total Division 4,752 467 5,219 13,354 39.08%
W. E. Cundiff 229 14 243 461 52.71%% of Enrollment 35.58% 3.50% 39.08%
2,233 217 2,450 5,651 43.36%
Notes:
❶ September 30, 2022 Free and Reduced counts from School Nutrition
❷ September 30, 2022 enrollment from School Administration Office (includes preschool)
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Schools in bold participate in the Community Eligibility Program for 2023-2024. For the 2024-2025 school year Glen Cove Elementary School and
William Byrd Middle School will also participate in the program.
112
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
Fiscal Year
Average
Breakfasts
Served Daily
Average
Lunches
Served Daily Reduced Fiscal Year Fund Balance 3-Month
Annual
Expenditures
2014 1,603 6,395 26.7% 2014 939,887 1,398,547 5,594,187
2015 1,722 6,195 28.9 2015 1,446,177 1,255,705 5,022,818
2016 1,888 6,035 27.3 2016 2,148,683 1,205,159 4,820,635
2017 2,013 5,575 27.3 2017 2,714,569 1,237,987 4,951,948
2018 2,252 5,841 30.5 2018 3,248,658 1,295,904 5,183,617
2019 2,352 5,852 30.9 2019 3,989,077 1,250,547 5,002,186
2020 2,492 5,992 34.5 2020 4,087,577 1,348,419 5,393,675
2021 2,065 3,192 34.2 2021 4,443,444 1,023,010 4,092,038
2022 3,994 7,638 34.5 2022 7,324,084 1,566,496 6,265,983
2023 2,912 6,569 38.8 2023 7,499,256 1,847,211 7,388,844
Source:
End of Year Nutrition Program Statistics from School Nutrition
Nutrition Program Fund Balance from Annual Comprehensive Financial Report
Nutrition Services Year End Information
Program Statistics Fund Balance
-
2.0
4.0
6.0
8.0
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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Fund Balance vs 3-Month Expenditures
Fund Balance Series2
113
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
School Retained
PE uniform shirt only ❶$4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $5.00 $6.95
PE uniform shorts only ❶9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 8.00 8.95
PE uniform shirt and shorts ❶13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 15.90
Class dues grades 9-11 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 15.00
Class dues grade 12 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 25.00
Student parking at high schools 40.00 40.00 40.00 40.00 40.00 0.00 40.00 40.00 40.00 40.00
Student parking at Burton Center for Arts & Technology 15.00 15.00 15.00 15.00 15.00 0.00 15.00 15.00 15.00 15.00
Secondary Instruction
Dual Enrollment Fees (max per credit hour) 11.00 25.47 50.00 53.26 53.26 43.00 43.00 43.00 43.00 TBD
RCPS Online Academy - 1 credit course 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00
RCPS Online Academy - 1/2 credit course 225.00 225.00 225.00 225.00 225.00 225.00 225.00 225.00 225.00 225.00
Summer school - new course 350.00 350.00 350.00 350.00 350.00 350.00 400.00 400.00 400.00 400.00
Summer school - repeat course 175.00 175.00 175.00 175.00 175.00 175.00 0.00 0.00 0.00 200.00
Summer school nonresident - new course 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00
Summer school nonresident - repeat course 250.00 250.00 250.00 250.00 250.00 250.00 0.00 0.00 250.00 250.00
Behind-the-wheel 200.00 200.00 200.00 200.00 200.00 200.00 200.00 na na na
Career and Technical Education
Adult Education - Auto Service Technology 1,555.00 1,555.00 1,555.00 1,555.00 1,555.00 1,555.00 1,555.00 1,555.00 1,600.00 1,600.00
Adult Education - Building Maintenance Technology 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 700.00 700.00
Adult Education - Comp TIA IT Fundamentals 375.00 375.00 375.00 375.00 375.00 375.00 375.00 375.00 na na
Adult Education - SAT (College Board Prep)125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 150.00 150.00
Adult Education - SAT (Essay)25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 50.00 na
Adult Education - Welding SMAW 280.00 280.00 300.00 350.00 350.00 350.00 400.00 400.00 500.00 500.00
Adult Education - Welding GMAW 320.00 320.00 350.00 400.00 400.00 400.00 500.00 500.00 600.00 600.00
Adult Education - Welding GTAW $1,600.00 $1,600.00 $1,600.00 $1,900.00 $1,900.00 $1,900.00 $2,000.00 $2,000.00 $650.00 $650.00
(Continued)
Student Fees
114
Roanoke County Public Schools
2024-2025 Annual Budget
Informational Section
(Continued)2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Administration
Nonresident School employee student grades K-8 $229.00 $229.00 $229.00 $229.00 $229.00 $229.00 $229.00 $229.00 $229.00 na
Nonresident School employee student grades 9-12 371.00 371.00 371.00 371.00 371.00 371.00 371.00 371.00 371.00 na
Nonresident County employee student grades K-8 229.00 229.00 229.00 229.00 229.00 229.00 229.00 229.00 229.00 229.00
Nonresident County employee student grades 9-12 371.00 371.00 371.00 371.00 371.00 371.00 371.00 371.00 371.00 371.00
Nonresident non-employee student 2,863.00 2,863.00 2,863.00 2,863.00 2,100.00 2,100.00 1,000.00 1,000.00 1,000.00 1,000.00
School Counseling
AP Test Fees (max per test) 92.00 93.00 94.00 94.00 94.00 94.00 95.00 95.00 95.00 98.00
PSAT Test Fees 28.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00 32.00 40.00
IT Services
Take-home laptop 50.00 50.00 50.00 50.00 50.00 na na na na na
Take-home laptop reduced price 25.00 25.00 25.00 25.00 25.00 na na na na na
Kajeet SmartSpot na na na na na 420.00 420.00 na na na
Nutrition Services
Breakfast 1.25 1.35 1.35 1.35 1.35 1.35 1.35 1.50 1.50 1.50
Breakfast reduced price 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30
Lunch elementary schools 2.45 2.55 2.55 2.55 2.55 2.55 2.55 3.00 3.00 3.00
Lunch middle and high schools 2.70 2.80 2.80 2.80 2.80 2.80 2.80 3.00 3.00 3.00
Lunch reduced price $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40
Notes:
Source: Department of Finance
❶ Purchase of a gym uniform is not required if a comparable shirt and shorts are provided.
Any student qualifying for the Free and Reduced Meal Program may obtain a waiver from certain fees. Please visit our School Nutrition Page for more information
on this program.
Student Fees
115
Roanoke County Public Schools
Annual Budget 2024-2025
Informational Section
General Government information ❶Library ❶Education ❶
Date founded 1838 Locations 6 Total elementary schools 16
First charter adopted July 1, 1986 FTE 43 Total middle schools 5
Form of government Urban County Administrator Patrons registered 62,714 Total high schools 5
Area 251 square miles Circulation 912,249 Total specialty schools 1
County bond rating AA+/Aa1/AA+
Judicial administration ❶
Public safety ❶Courthouses 1
Fire stations 11 Courts FTE 16
Rescue stations 13 Commonwealth attorney FTE 15
Fire units 28 Circuit Court civil cases concluded 720
Ambulances 20 General District Court concluded 25,968
Jails 1 Juvenile and Domestic cases concluded 4,749
Law enforcement vehicles 170
Sheriff FTE 89 Demographics for last ten years ❷
Police FTE 156 Per Capita March 31 Unemployment
Emergency Communication Center FTE 42 Year Population Income ADM Rate
Fire & rescue FTE 203 2014 92,703 $45,577 13,929 5.20%
Physical arrests 3,468 2015 93,569 48,047 13,909 4.50
Calls for service police 33,476 2016 93,775 48,384 13,982 3.50
Calls for service fire 14,182 2017 93,924 49,860 13,830 3.60
Fire inspections 2,151 2018 93,735 52,248 13,779 3.10
2019 93,672 53,489 13,671 2.70
Parks, recreation, and culture ❶2020 93,805 54,977 13,576 6.80
Parks 38 2021 96,929 57,434 13,184 3.60
Park acreage 2,679 2022 96,546 57,434 13,236 2.60
Recreation centers 2 2023 96,605 57,434 13,353 2.60
District maintenance centers 4
FTE 72 Sources:
❶ June 30, 2023 County of Roanoke Annual Comprehensive Financial Report
❷ June 30, 2023 Roanoke County Public Schools Annual Comprehensive Financial Report
Demographic and Statistical Data
116
Roanoke County Public Schools
2024-2025 Annual Budget
Parent and Student Surveys
ANNUAL SPECIAL EDUCATION PERFORMANCE REPORT
The School Division participates in an annual survey that assesses the
percentage of parents with a child receiving special education services who
report that schools facilitated parent involvement as a means of improving
services and results for children with disabilities. The Virginia Department of
Education administers the survey and provides the School Division with results
to make improvements in communications with parents of children with
special needs.
POSITIVE BEHAVIORAL INTERVENTIONS AND SUPPORTS SCHOOL
CLIMATE SURVEYS
Positive Behavioral Interventions and Supports (PBIS) school climate surveys
are tools designed to assess the perceptions and experiences of students, staff,
and parents regarding the overall school environment. School climate surveys
are essential tools for fostering a positive, inclusive, and supportive school
environment that promotes the well-being and success of all students.
These surveys focus on key aspects such as safety, relationships, teaching and
learning, as well as the school's physical environment. Data obtained from the
surveys help schools to identify areas for improvement, provide a voice for
students, staff, and parents regarding their experiences and perceptions and
inform the development and implementation of PBIS strategies aimed at
improving the school climate.
YOUTH RISK BEHAVIOR SURVEY
The Youth Risk Behavior Survey is a national Center for Disease Control
instrument that gathers information about violence, substance use, diet,
exercise and other protective and risk factors in the lives of youth. Roanoke
County Public Schools surveys all students, grades 6-12, every two years.
Results are used to plan prevention and intervention programs for the youth,
educate parents and community, elicit funding through grants, and measure
successes and challenges in risk areas. Mentally and physically, healthy youth
come to school better prepared to learn. Families and youth learn strategies to
improve their overall quality of life.
The 2024 survey asked questions about types of behaviors that risk the health,
development, and lives of children including eating and health habits, safety,
use of technology, use of alcohol and drugs, violence, bullying and mental
health. The survey results are being used to assist the School Division in
programming to address the risky behaviors as well as point out the success
strategies that are at work in Roanoke County Schools.
117
118
Roanoke County Public Schools
Capital Improvement Program
2025-2035
119
120
Roanoke County Public Schools
Budget Years 2025-2039
Fleet Replacement Plan
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039
Budget
Funding Sources
Sale of Equipment 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$
Insurance Refunds 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Transfer from General Fund 2,725,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000 2,225,000
Transfer from Student Activit 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Total Funding Sources 2,760,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$ 2,260,000$
Replacement Needs
Regular Ed Buses 134,146 1,368,289$ 1,395,655$ 1,423,568$ 1,452,039$ 1,481,080$ 1,208,561$ 2,003,191$ -$ 1,282,535$ -$ 1,334,350$ 2,211,684$ -$ 885,014$ 3,610,857$
Quantity 125 10 10 10 10 10 8 13 - 8 - 8 13 - 5 20
Special Ed Buses 143,884 587,047 299,394 610,763 311,489 158,860 - 826,387 674,332 - - 894,508 912,399 - 379,704 774,596
Quantity 38 4 2 4 2 1 - 5 4 - - 5 5 - 2 4
Activity Buses 100,000 500,000 - - - - - - - - - - - - - -
Quantity 5 5 - - - - - - - - - - - - - -
Total Buses 2,455,336 1,695,049 2,034,331 1,763,528 1,639,940 1,208,561 2,829,578 674,332 1,282,535 - 2,228,858 3,124,083 - 1,264,718 4,385,453
Quantity 168 19 12 14 12 11 8 18 4 8 - 13 18 - 7 24
1 Ton Truck 69,000 - - - - - 77,705 - 242,533 164,923 841,106 - - 178,518 91,044 92,865
Quantity 20 - - - - - 1 - 3 2 10 - - 2 1 1
3/4 Ton Truck 56,000 - - - 60,616 123,657 63,065 - 262,452 - - - - - - -
Quantity 8 - - - 1 2 1 - 4 - - - - - - -
3/4 Ton Van 52,000 159,120 270,504 55,183 281,432 287,061 117,121 - 609,263 186,434 - - - - - -
Quantity 34 3 5 1 5 5 2 - 10 3 -
Passenger Van 52,000 106,080 108,202 - - - - - - - - - - - - -
Quantity 4 2 2 - - - - - - - - - - - - -
Small SUV 38,500 - 160,222 40,857 41,674 - - - - 46,011 46,931 47,870 - - - -
Quantity 9 - 4 1 1 - - - - 1 1 1 - - - -
Mid-Size Car 25,000 25,500 - - - 55,204 28,154 - 146,457 179,264 182,849 93,253 190,236 97,020 98,961 100,940
Quantity 39 1 - - - 2 1 - 5 6 6 3 6 3 3 3
Total Other Vehicles 290,700 538,928 96,040 383,722 465,922 286,045 - 1,260,705 576,632 1,070,886 141,123 190,236 275,538 190,005 193,805
Quantity 114 6 11 2 7 9 5 - 22 12 17 4 6 5 4 4
Cameras 890 9,078 9,260 9,445 9,634 9,826 10,023 10,223 10,428 10,636 10,849 11,066 11,287 11,513 11,743 11,978
Quantity 150 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
Total Cameras 9,078 9,260 9,445 9,634 9,826 10,023 10,223 10,428 10,636 10,849 11,066 11,287 11,513 11,743 11,978
Quantity 150 10 `10 10 10 10 10 10 10 10 10 10 10 10 10
Total Replacement Need 2,755,114 2,243,237 2,139,816 2,156,884 2,115,688 1,504,629 2,839,801 1,945,465 1,869,803 1,081,735 2,381,047 3,325,606 287,051 1,466,466 4,591,236
Fund Balance
Funding Sources Less Needs 4,886$ 16,763$ 120,184$ 103,116$ 144,312$ 755,371$ (579,801)$ 314,535$ 390,197$ 1,178,265$ (121,047)$ (1,065,606)$ 1,972,949$ 793,534$ (2,331,236)$
Beginning fund balance - 4,886 21,649 141,833 244,949 389,261 1,144,632 564,831 879,366 1,269,563 2,447,828 2,326,781 1,261,175 3,234,124 4,027,658
Ending fund balance 4,886$ 21,649$ 141,833$ 244,949$ 389,261$ 1,144,632$ 564,831$ 879,366$ 1,269,563$ 2,447,828$ 2,326,781$ 1,261,175$ 3,234,124$ 4,027,658$ 1,696,422$
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~For Future Planning Purposes~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
121
Roanoke County Public Schools
Budget Years 2025-2030
Technology Replacement Plan
2025 2026 2027 2028 2029 2030
Budget
Funding sources
Sale of machinery and equipment 140,000 143,000 150,000 200,000 210,000 203,000
Rental income (EBS lease)26,976 27,786 28,620 29,478 30,366 31,278
Transfer from General Fund 6,655,031 7,455,031 8,355,031 8,355,031 8,405,031 8,405,031
Transfer from Student Activity Fund 3,000 3,000 3,000 3,000 3,000 3,000
Total funding sources 6,825,007$ 7,628,817$ 8,536,651$ 8,587,509$ 8,648,397$ 8,642,309$
Replacement needs
IP telephony license 87,000$ 87,000$ 87,000$ 87,000$ 87,000$ 87,000$
E-hallpass license 26,565 26,565 26,565 26,565 26,565 26,565
Radio license 75,000 253,344 253,344 253,344 253,344 253,344
Server license 645,113 645,113 645,113 645,113 645,113 645,113
Equipment lease-cameras 507,293 507,293 507,293 507,293 507,293 507,293
Equipment lease-computers 2,785,987 3,413,845 4,072,076 4,593,526 4,618,671 3,905,185
Equipment lease-IP telephony - - 199,900 199,900 199,900 199,900
Equipment lease-prometheans 1,026,417 995,730 995,730 995,730 995,674 928,848
Equipment lease-radio BDA - - - - - 321,584
Equipment lease-radios 327,307 327,307 327,307 - - -
Equipment lease-vape detection 128,466 128,466 128,466 128,466 128,466 -
Equipment lease-wireless 458,458 458,458 458,458 458,458 458,458 127,500
Building security 95,000 189,000 95,000 95,000 95,000 189,000
iPads 81,000 - - - 81,000 -
Distance learning equipment - - - 75,000 - -
Network 710,700 394,000 611,960 296,000 486,800 450,000
Server 100,000 100,000 100,000 174,854 300,000 100,000
Total replacement needs 7,054,306$ 7,526,121$ 8,508,212$ 8,536,249$ 8,883,284$ 7,741,332$
Fund Balance
Funding Sources Less Needs (229,299)$ 102,696$ 28,439$ 51,260$ (234,887)$ 900,977$
Beginning fund balance 294,735 65,436 168,132 196,571 247,831 12,944
Ending fund balance 65,436$ 168,132$ 196,571$ 247,831$ 12,944$ 913,921$
/~~~~~~~~~For Future Planning Purposes~~~~~~~~~
122
Roanoke County Public Schools
Budget Years 2025-2034
Capital Improvement Plan
Prior 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Future
Allocation
Total
Project Costs
Budget /~~~~~~~~~~~~~~~~~~~~~~~~~~~~For Future Planning Purposes~~~~~~~~~~~~~~~~~~~~~~~~~~~~/
Funding Sources
Capital Reserves 3,069,122 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 621,964 9,691,086
County allocation for future bonds 26,560,000 95,000,000 - - 20,000,000 - 20,000,000 20,000,000 - 20,000,000 20,000,000 12,000,000 233,560,000
County transfer for debt reserves 1,188,506 676,244 700,833 725,424 752,750 644,694 - - - - - - 4,688,451
County transfer for refunding credits 281,943 116,250 117,931 114,831 74,943 74,631 3,987 4,012 - - - - 788,528
County transfer for cash in MOU - 5,000,000 - - - - - - - - - - 5,000,000
Grant Funds 4,307,078 - - - - - - - - - - - 4,307,078
General Fund transfer for CMP 1,500,000 1,750,000 2,000,000 2,250,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 5,000,000 27,500,000
Total Funding Sources 35,406,649 102,892,494 3,168,764 3,440,255 23,677,693 3,819,325 23,103,987 23,104,012 3,100,000 23,100,000 23,100,000 17,621,964 285,535,143
Capital Projects Project Fully Funded in Fiscal Year ↆ
Burton Center for Arts & Tech (1962)32,934,888 53,864,255 - - - - - - - - - - 86,799,143 2025
155,653 square feet (per Balzer)
WE Cundiff Elementary (1972) 1,235,881 23,764,119 - - - - - - - - - - 25,000,000 2025
87,000 square feet
493 enrollment 12/15/23
Glen Cove Elementary (1972)1,235,880 23,764,120 - - - - - - - - - - 25,000,000 2025
76,000 square feet
430 enrollment 12/15/23
Northside Middle (1969)- - 1,418,764 1,440,255 21,427,693 1,319,325 13,537,963 - - - - - 39,144,000 2030
109,889 square feet
611 enrollment 12/15/23
Glenvar Elementary (1959)- - - - - - 7,066,024 10,943,976 - - - - 18,010,000 2031
52,325 square feet
380 enrollment 12/15/23
Hidden Valley Middle (1972)- - - - - - - 9,660,036 600,000 20,600,000 13,863,964 - 44,724,000 2034
119,824 square feet
566 enrollment 12/15/23
Burlington Elementary (1939)- - - - - - - - - - 6,736,036 3,014,964 9,751,000 2036
68,149 square feet
501 enrollment 12/15/23
Penn Forest Elementary (1972)- - - - - - - - - - - 9,607,000 9,607,000 2036
65,047 square feet
406 enrollment 12/15/23
Capital Maintenance Plan 1,500,000 1,750,000 2,000,000 2,250,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 5,000,000 27,500,000
Total Capital Costs 35,406,649 102,892,494 3,168,764 3,440,255 23,677,693 3,819,325 23,103,987 23,104,012 3,100,000 23,100,000 23,100,000 17,621,964 285,535,143 123
Roanoke County Public Schools
Budget Years 2025-2034
Capital Maintenance Plan
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034
Budget
Funding Sources
General Fund Transfer 1,500,000$ 1,750,000$ 2,000,000$ 2,250,000$ 2,500,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$
Total Funding Sources 1,500,000$ 1,750,000$ 2,000,000$ 2,250,000$ 2,500,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$
Maintenance Needs
Bleachers 200,000$ -$ -$ 500,000$ -$ -$ 250,000$ 250,000$ 250,000$ -$
Digital Signs 50,000 50,000 75,000 75,000 75,000 70,000 75,000 75,000 75,000 75,000
Electrical - 20,000 - 200,000 - 300,000 300,000 300,000 200,000 200,000
Exterior Maintenance - 124,000 - - - 200,000 100,000 200,000 200,000 200,000
Fencing - - 140,000 - 200,000 100,000 100,000 100,000 100,000 100,000
Fire Panel Repair - - - - - 100,000 100,000 100,000 100,000 100,000
Furniture - - - - 95,000 50,000 50,000 50,000 50,000 50,000
Grounds 185,000 300,000 - 100,000 - 200,000 200,000 200,000 200,000 200,000
HVAC 400,000 230,000 750,000 650,000 250,000 400,000 400,000 400,000 300,000 500,000
Parking Lots 275,000 376,000 795,000 325,000 720,000 220,000 250,000 15,000 215,000 250,000
Playground Equipment 100,000 100,000 100,000 240,000 300,000 100,000 100,000 100,000 100,000 100,000
Plumbing - - - - - 100,000 100,000 100,000 100,000 100,000
Preventative Maintenance 60,000 100,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000
Roofing - 370,000 - - 500,000 450,000 450,000 500,000 500,000 500,000
Scoreboards 80,000 80,000 80,000 100,000 100,000 100,000 100,000 100,000 100,000 90,000
Sidewalks - - - - 200,000 200,000 100,000 100,000 100,000 100,000
Stormwater Management - - - - - - 15,000 - - 25,000
Windows 150,000 - - - - 100,000 - 100,000 100,000 100,000
Total Maintenance Needs 1,500,000$ 1,750,000$ 2,000,000$ 2,250,000$ 2,500,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$
/~~~~~~~~~~~~~~~~~~~~~~~~~~~For Future Planning Purposes~~~~~~~~~~~~~~~~~~~~~~~~~~~
124
Roanoke County Public Schools
Budget Years 2025-2039
Nutrition Services Equipment Replacement Plan
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039
Budget
Funding Sources
Nutrition Services Fund -$ 439,300$ 338,840$ 219,600$ 297,300$ 289,600$ 52,000$ 268,340$ 103,000$ 363,400$ 102,800$ 2,100$ 175,800$ 92,000$ 95,800$
Total Funding Sources -$ 439,300$ 338,840$ 219,600$ 297,300$ 289,600$ 52,000$ 268,340$ 103,000$ 363,400$ 102,800$ 2,100$ 175,800$ 92,000$ 95,800$
Replacement Needs
Booster Heater -$ 10,000$ 5,000$ 5,000$ 10,000$ 2,700$ -$ -$ -$ 2,700$ -$ -$ 5,000$ 10,000$ -$
Dishwasher - 127,000 37,000 94,000 82,000 20,000 45,000 90,000 - 20,000 - - 45,000 82,000 37,000
Disposal - 4,200 4,200 2,100 - 2,100 - 2,100 - - - 2,100 4,200 - 8,400
Freezer - - 5,000 4,500 - - - - 5,000 5,000 - - - - -
Hot Holding Cabinet - 30,100 8,600 - 4,300 4,300 - 12,900 - 25,800 8,600 - - - -
Hot Holding Pass Through - 20,000 60,000 10,000 - 10,000 - - - - - - - - -
Hot Water Dispenser - - 3,600 - - - - 3,600 - 32,400 25,200 - - - -
Ice Maker - 5,000 5,000 - 5,000 5,000 - 25,000 - 60,000 - - - - -
Micro Steam - - 4,300 - - - - 4,300 - 21,500 - - - - -
Milk Cooler - 24,000 20,000 8,000 - 4,000 - 12,000 - 12,000 4,000 - 12,000 - 36,000
Oven - 12,000 88,440 36,000 24,000 36,000 - 64,440 - 126,000 - - - - -
Refrigerator - 109,000 17,700 20,000 34,000 7,000 7,000 54,000 - - 7,000 - 51,600 - 14,400
Steam Kettle - 18,000 - - 18,000 72,000 - - 18,000 18,000 18,000 - 18,000 - -
Steam and Hold - - - - - 6,500 - - - - - - - - -
Walk-in Combo - 80,000 80,000 40,000 120,000 120,000 - - 80,000 40,000 40,000 - 40,000 - -
Total Replacement Needs -$ 439,300$ 338,840$ 219,600$ 297,300$ 289,600$ 52,000$ 268,340$ 103,000$ 363,400$ 102,800$ 2,100$ 175,800$ 92,000$ 95,800$
/~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~For Future Planning Purposes~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~/
This schedule provides information on the annual operating costs allocated for equipment replacement. The 2025 column is zero because Nutrition Services plans to spend down excess fund balance from prior years
for equipment purchases during the fiscal year 2024-2025 rather than build the cost into the operating budget.
125
126
Roanoke County Public Schools
Pay Plan
2024-2025
School Board Approval on June 10, 2024
127
128
Year BACHELOR (T1)BA+12 T2 (T1 + $600)BA+24 T3 (T1 +$1,200)MASTER T4 (T1 +$2,400)DOCTOR T5 (T1 +$4,000)
1 $46,542 $47,142 $47,742 $48,942 $50,542
2 $47,287 $47,887 $48,487 $49,687 $51,287
3 $48,043 $48,643 $49,243 $50,443 $52,043
4 $48,812 $49,412 $50,012 $51,212 $52,812
5 $49,593 $50,193 $50,793 $51,993 $53,593
6 $50,387 $50,987 $51,587 $52,787 $54,387
7 $51,193 $51,793 $52,393 $53,593 $55,193
8 $52,012 $52,612 $53,212 $54,412 $56,012
9 $52,844 $53,444 $54,044 $55,244 $56,844
10 $53,690 $54,290 $54,890 $56,090 $57,690
11 $54,549 $55,149 $55,749 $56,949 $58,549
12 $55,421 $56,021 $56,621 $57,821 $59,421
13 $56,308 $56,908 $57,508 $58,708 $60,308
14 $57,209 $57,809 $58,409 $59,609 $61,209
15 $58,124 $58,724 $59,324 $60,524 $62,124
16 $59,054 $59,654 $60,254 $61,454 $63,054
17 $59,999 $60,599 $61,199 $62,399 $63,999
18 $60,959 $61,559 $62,159 $63,359 $64,959
19 $61,935 $62,535 $63,135 $64,335 $65,935
20 $62,925 $63,525 $64,125 $65,325 $66,925
21 $63,932 $64,532 $65,132 $66,332 $67,932
22 $64,955 $65,555 $66,155 $67,355 $68,955
23 $65,994 $66,594 $67,194 $68,394 $69,994
24 $67,050 $67,650 $68,250 $69,450 $71,050
25 $68,123 $68,723 $69,323 $70,523 $72,123
26 $69,213 $69,813 $70,413 $71,613 $73,213
27 $70,321 $70,921 $71,521 $72,721 $74,321
28 $71,446 $72,046 $72,646 $73,846 $75,446
29 $72,589 $73,189 $73,789 $74,989 $76,589
30 $73,750 $74,350 $74,950 $76,150 $77,750
31 $74,930 $75,530 $76,130 $77,330 $78,930
Roanoke County Public Schools
Teacher, Librarian, School Counselor
Annual Salary - 200 Day Contract 7.33 Hours Per Day
129
Title Grade Contracted Days Min Annual Salary Max Annual Salary Overtime Status
Building Custodian 109 260 8 $33,571 $53,685 Non-Exempt
Bus Aide 109 188 5 $15,172 $24,261 Non-Exempt
Courier 109 260 8 $33,571 $53,685 Non-Exempt
Nutrition Associate 109 188 5 $15,172 $24,261 Non-Exempt
Lead Nutrition Associate 110 188 7 $22,293 $35,664 Non-Exempt
Administrative Assistant 112 210 8 $31,382 $50,182 Non-Exempt
Administrative Assistant 112 260 8 $38,854 $62,130 Non-Exempt
Attendance Clerk 112 200 8 $29,888 $47,792 Non-Exempt
Filter Changer 112 260 8 $38,854 $62,130 Non-Exempt
Instructional Assistant Elementary 112 200 6.83 $25,517 $40,802 Non-Exempt
Instructional Assistant Elementary 112 186 6.83 $23,731 $37,946 Non-Exempt
Instructional Assistant Part-Time 112 181 5 $16,905 $27,032 Non-Exempt
Instructional Assistant Secondary 112 186 7.33 $25,468 $40,724 Non-Exempt
ABA Coach / ABA Coach School Based 113 186 7.33 $26,736 $42,769 Non-Exempt
Administrative Analyst 113 260 8 $40,789 $65,250 Non-Exempt
Behavior Coach 113 186 7.33 $26,736 $42,769 Non-Exempt
Behavior Coach PreSchool 113 186 6.83 $24,912 $39,852 Non-Exempt
Bookkeeper 113 260 8 $40,789 $65,250 Non-Exempt
Front Office/Bookkeeper 113 260 8 $40,789 $65,250 Non-Exempt
Non-CDL Driver 113 188 5 $18,433 $29,488 Non-Exempt
Building Manager 114 260 8 $42,827 $68,494 Non-Exempt
Bus Driver 114 188 5 $19,355 $30,954 Non-Exempt
Bus Driver 114 188 8 $30,967 $49,527 Non-Exempt
Equipment Operator 114 260 8 $42,827 $68,494 Non-Exempt
Transportation Lot Attendant 114 260 8 $42,827 $68,494 Non-Exempt
Administrative Specialist 115 260 8 $44,970 $71,926 Non-Exempt
Background Attendance Manager 115 260 8 $44,970 $71,926 Non-Exempt
Braille Specialist 115 200 7.33 $31,695 $50,694 Non-Exempt
Carpenter 115 260 8 $44,970 $71,926 Non-Exempt
Nutrition Manager 115 192 8 $33,208 $53,115 Non-Exempt
Painter 115 260 8 $44,970 $71,926 Non-Exempt
Plumber 115 260 8 $44,970 $71,926 Non-Exempt
Transportation Mechanic I 115 260 8 $44,970 $71,926 Non-Exempt
Water Works Operator 115 260 8 $44,970 $71,926 Non-Exempt
Warehouse Foreman 115 260 8 $44,970 $71,926 Non-Exempt
Audio-Visual Specialist 117 260 8 $49,587 $79,310 Non-Exempt
Electrician 117 260 8 $49,587 $79,310 Non-Exempt
Finance Analyst 117 260 8 $49,587 $79,310 Non-Exempt
HVAC Technician 117 260 8 $49,587 $79,310 Non-Exempt
Lead Carpenter 117 260 8 $49,587 $79,310 Non-Exempt
Lead Painter 117 260 8 $49,587 $79,310 Non-Exempt
Lead Plumber 117 260 8 $49,587 $79,310 Non-Exempt
Locksmith 117 260 8 $49,587 $79,310 Non-Exempt
Non-Teaching Job Positions (Grade and Work Schedule)
130
Title Grade Contracted Days Min Annual Salary Max Annual Salary Overtime Status
Nurtition Equipment Technician 117 260 8 $49,587 $79,310 Non-Exempt
Project Specialist 117 260 8 $49,587 $79,310 Non-Exempt
Technology Technician 117 260 8 $49,587 $79,310 Non-Exempt
Transportation Body Repair 117 260 8 $49,587 $79,310 Non-Exempt
Transportation Camera Technician 117 260 8 $49,587 $79,310 Non-Exempt
Transportation Mechanic II 117 260 8 $49,587 $79,310 Non-Exempt
Welder/Small Engine 117 260 8 $49,587 $79,310 Non-Exempt
Lead Electrician 118 260 8 $52,062 $83,262 Non-Exempt
Lead HVAC 118 260 8 $52,062 $83,262 Non-Exempt
Lead Transportation Mechanic 118 260 8 $52,062 $83,262 Non-Exempt
Transportation Parts Manager 118 260 8 $52,062 $83,262 Non-Exempt
Nutrition Field Manager 119 260 8 $54,662 $87,422 Non-Exempt
Print Shop Specialist 119 260 8 $54,662 $87,422 Non-Exempt
Transportation Shop Foreman 119 260 8 $54,662 $87,422 Non-Exempt
Assistant Physical Therapist 120 200 8 $44,144 $70,608 Exempt
Assistant Speech Language Pathologist 120 187 7.33 $37,818 $60,489 Exempt
Book Store Purchasing Manager 120 260 8 $57,387 $91,790 Exempt
Certified Occupational Therapist Assistant 120 210 8 $46,351 $74,138 Exempt
Grants Manager 120 260 8 $57,387 $91,790 Exempt
Human Resources Licensure Manager 120 260 8 $57,387 $91,790 Exempt
Human Resources VRS Manager 120 260 8 $57,387 $91,790 Exempt
Medicaid Manager 120 260 8 $57,387 $91,790 Exempt
SIS General and Special Education Managers 120 260 8 $57,387 $91,790 Exempt
Transportation Route Manager 120 260 8 $57,387 $91,790 Exempt
504 Facilitator and Assessment Support 122 200 7.33 $44,596 $71,336 Exempt
Assistant to the Superintendent 122 260 8 $63,274 $101,213 Exempt
Clerk of the School Board 122 260 8 $63,274 $101,213 Exempt
Interpreter 122 186 7.33 $41,474 $66,342 Exempt
Technology Analyst 122 260 8 $63,274 $101,213 Exempt
Truancy and Intervention Specialist 122 240 8 $58,406 $93,427 Exempt
Assistant Supervisor of Maintenance 123 260 8 $66,435 $106,267 Exempt
ASTEP Facilitator w/Counseling Focus 123 240 8 $61,325 $98,093 Exempt
Autism Program Manager 123 220 7.5 $52,701 $84,299 Exempt
Board Certified Behavior Analyst 123 220 7.5 $52,701 $84,299 Exempt
Nurse 123 200 7.33 $46,824 $74,898 Exempt
Nutrition Operations Manager 123 260 8 $66,435 $106,267 Exempt
Nutrition Program Manager 123 260 8 $66,435 $106,267 Exempt
Preschool Program Manager 123 240 8 $61,325 $98,093 Exempt
School Counseling Coordinator 123 240 7.5 $57,492 $91,962 Exempt
Social Worker 123 240 8 $61,325 $98,093 Exempt
Work-Based Learning Coordinator 123 200 7.33 $46,824 $74,898 Exempt
Athletic Director 124 240 8 $65,453 $104,678 Exempt
Non-Teaching Job Positions (Grade and Work Schedule)
131
Title Grade Contracted Days Min Annual Salary Max Annual Salary Overtime Status
Dean of Students 124 210 8 $57,271 $91,594 Exempt
Lead Nurse 124 200 7.33 $49,976 $79,926 Exempt
Life Counselor 124 200 7.33 $49,976 $79,926 Exempt
Occupational/Physical Therapist 124 210 8 $57,271 $91,594 Exempt
School Psychologist 124 220 7.5 $56,249 $89,958 Exempt
Speech Pathologist 124 200 7.5 $55,440 $81,780 Exempt
Technology Manager 124 260 8 $70,907 $113,402 Exempt
Technology Network Manager 124 260 8 $70,907 $113,402 Exempt
Assistant Principal Elementary 125 230 8 $64,805 $103,647 Exempt
Assistant Principal Secondary 125 260 8 $73,258 $117,166 Exempt
Construction Project Manager 125 260 8 $73,258 $117,166 Exempt
Coordinator of School Business Relations 125 220 5 $38,742 $61,963 Exempt
Human Resources Benefits Manager 125 260 8 $73,258 $117,166 Exempt
Human Resources Payroll Manager 125 260 8 $73,258 $117,166 Exempt
Nurse Manager 125 240 8 $67,622 $108,154 Exempt
District Data Base Administrator 126 260 8 $76,918 $123,011 Exempt
Finance Manager 126 260 8 $76,918 $123,011 Exempt
Human Resources Systems Manager 126 260 8 $76,918 $123,011 Exempt
Supervisor of Art 126 220 8 $65,085 $104,086 Exempt
Supervisor of Career & Technical Ed.126 240 8 $71,002 $113,549 Exempt
Supervisor of English & RCPS Online 126 260 8 $76,918 $123,011 Exempt
Supervisor of Health, PE, & Drivers Ed.126 220 8 $65,085 $104,086 Exempt
Supervisor of Maintenance 126 260 8 $76,918 $123,011 Exempt
Supervisor of Mathematics 126 240 8 $71,002 $113,549 Exempt
Supervisor of Music & Performing Arts 126 240 8 $71,002 $113,549 Exempt
Supervisor of Nutrition 126 260 8 $76,918 $123,011 Exempt
Supervisor of Science 126 240 8 $71,002 $113,549 Exempt
Supervisor of Social Studies 126 240 8 $71,002 $113,549 Exempt
Supervisor of Special Education 126 260 8 $76,918 $123,011 Exempt
Supervisor of Student Services 126 260 8 $76,918 $123,011 Exempt
Supervisor of Transportation 126 260 8 $76,918 $123,011 Exempt
Supervisor of Warehouse & Custodial Services 126 260 8 $76,918 $123,011 Exempt
Supervisor of World Language & ELL 126 240 8 $71,002 $113,549 Exempt
Associate Director 127 260 8 $80,746 $129,168 Exempt
Director of Community Relations 128 260 8 $84,781 $135,616 Exempt
Principal of Elementary School 128 260 8 $84,781 $135,616 Exempt
Principal of Middle School 130 260 8 $93,475 $149,531 Exempt
Principal of High School 132 260 8 $103,064 $164,840 Exempt
Director 133 260 8 $108,222 $173,098 Exempt
Executive Director 135 260 8 $119,309 $190,840 Exempt
Assistant Superintendent 137 260 8 $131,539 $210,392 Exempt
Non-Teaching Job Positions (Grade and Work Schedule)
132
188 Days 260 Days 188 Days 181 Days 186 Days 186 Days 200 Days 200 Days
5 Hours 8 Hours 7 Hours 5 Hours 6.83 Hours 7.33 Hours 6.83 Hours 8 Hours
STEP Hourly Annually Annually Hourly Annually Hourly Annually Annually Annually Annually Annually
A $16.14 $15,172 $33,571 $16.94 $22,293 $18.68 $16,905 $23,731 $25,468 $25,517 $29,888
B $16.40 $15,416 $34,112 $17.22 $22,662 $18.98 $17,177 $24,112 $25,877 $25,927 $30,368
C $16.67 $15,670 $34,674 $17.50 $23,030 $19.29 $17,457 $24,506 $26,300 $26,350 $30,864
D $16.94 $15,924 $35,235 $17.78 $23,398 $19.61 $17,747 $24,912 $26,736 $26,787 $31,376
E $17.22 $16,187 $35,818 $18.08 $23,793 $19.93 $18,037 $25,319 $27,172 $27,224 $31,888
F $17.50 $16,450 $36,400 $18.37 $24,175 $20.25 $18,326 $25,725 $27,608 $27,662 $32,400
G $17.78 $16,713 $36,982 $18.67 $24,570 $20.58 $18,625 $26,144 $28,058 $28,112 $32,928
H $18.07 $16,986 $37,586 $18.98 $24,978 $20.92 $18,933 $26,576 $28,522 $28,577 $33,472
I $18.37 $17,268 $38,210 $19.29 $25,386 $21.26 $19,240 $27,008 $28,985 $29,041 $34,016
J $18.67 $17,550 $38,834 $19.60 $25,794 $21.61 $19,557 $27,453 $29,463 $29,519 $34,576
K $18.97 $17,832 $39,458 $19.92 $26,215 $21.96 $19,874 $27,898 $29,940 $29,997 $35,136
L $19.28 $18,123 $40,102 $20.25 $26,649 $22.32 $20,200 $28,355 $30,431 $30,489 $35,712
M $19.60 $18,424 $40,768 $20.58 $27,083 $22.68 $20,525 $28,812 $30,921 $30,981 $36,288
N $19.92 $18,725 $41,434 $20.91 $27,518 $23.05 $20,860 $29,282 $31,426 $31,486 $36,880
O $20.24 $19,026 $42,099 $21.25 $27,965 $23.43 $21,204 $29,765 $31,944 $32,005 $37,488
P $20.57 $19,336 $42,786 $21.60 $28,426 $23.81 $21,548 $30,248 $32,462 $32,524 $38,096
Q $20.91 $19,655 $43,493 $21.95 $28,886 $24.20 $21,901 $30,743 $32,994 $33,057 $38,720
R $21.25 $19,975 $44,200 $22.31 $29,360 $24.60 $22,263 $31,251 $33,539 $33,604 $39,360
S $21.60 $20,304 $44,928 $22.68 $29,847 $25.00 $22,625 $31,760 $34,085 $34,150 $40,000
T $21.95 $20,633 $45,656 $23.05 $30,334 $25.41 $22,996 $32,280 $34,643 $34,710 $40,656
U $22.31 $20,971 $46,405 $23.42 $30,821 $25.82 $23,367 $32,801 $35,202 $35,270 $41,312
V $22.67 $21,310 $47,154 $23.80 $31,321 $26.24 $23,747 $33,335 $35,775 $35,844 $41,984
W $23.04 $21,658 $47,923 $24.19 $31,834 $26.67 $24,136 $33,881 $36,361 $36,431 $42,672
X $23.42 $22,015 $48,714 $24.59 $32,360 $27.11 $24,535 $34,440 $36,961 $37,032 $43,376
Y $23.80 $22,372 $49,504 $24.99 $32,887 $27.55 $24,933 $34,999 $37,561 $37,633 $44,080
Z $24.19 $22,739 $50,315 $25.40 $33,426 $28.00 $25,340 $35,571 $38,175 $38,248 $44,800
ZA $24.58 $23,105 $51,126 $25.81 $33,966 $28.46 $25,756 $36,155 $38,802 $38,876 $45,536
ZB $24.98 $23,481 $51,958 $26.23 $34,519 $28.92 $26,173 $36,739 $39,429 $39,505 $46,272
ZC $25.39 $23,867 $52,811 $26.66 $35,085 $29.39 $26,598 $37,336 $40,070 $40,147 $47,024
ZD $25.81 $24,261 $53,685 $27.10 $35,664 $29.87 $27,032 $37,946 $40,724 $40,802 $47,792
GRADE 110GRADE 109 GRADE 112
133
210 Days 260 Days 186 Days 186 Days 188 Days 260 Days 188 Days 188 Days 260 Days
8 Hours 8 Hours 6.83 Hours 7.33 Hours 5 Hours 8 Hours 5 Hours 8 Hours 8 Hours
STEP Hourly Annually Annually Hourly Annually Annually Annually Annually Hourly Annually Annually Annually
A $18.68 $31,382 $38,854 $19.61 $24,912 $26,736 $18,433 $40,789 $20.59 $19,355 $30,967 $42,827
B $18.98 $31,886 $39,478 $19.93 $25,319 $27,172 $18,734 $41,454 $20.93 $19,674 $31,479 $43,534
C $19.29 $32,407 $40,123 $20.26 $25,738 $27,622 $19,044 $42,141 $21.27 $19,994 $31,990 $44,242
D $19.61 $32,945 $40,789 $20.59 $26,157 $28,072 $19,355 $42,827 $21.62 $20,323 $32,516 $44,970
E $19.93 $33,482 $41,454 $20.92 $26,576 $28,522 $19,665 $43,514 $21.97 $20,652 $33,043 $45,698
F $20.25 $34,020 $42,120 $21.27 $27,021 $28,999 $19,994 $44,242 $22.33 $20,990 $33,584 $46,446
G $20.58 $34,574 $42,806 $21.61 $27,453 $29,463 $20,313 $44,949 $22.69 $21,329 $34,126 $47,195
H $20.92 $35,146 $43,514 $21.97 $27,910 $29,953 $20,652 $45,698 $23.06 $21,676 $34,682 $47,965
I $21.26 $35,717 $44,221 $22.32 $28,355 $30,431 $20,981 $46,426 $23.44 $22,034 $35,254 $48,755
J $21.61 $36,305 $44,949 $22.69 $28,825 $30,935 $21,329 $47,195 $23.82 $22,391 $35,825 $49,546
K $21.96 $36,893 $45,677 $23.06 $29,295 $31,440 $21,676 $47,965 $24.21 $22,757 $36,412 $50,357
L $22.32 $37,498 $46,426 $23.44 $29,778 $31,958 $22,034 $48,755 $24.61 $23,133 $37,013 $51,189
M $22.68 $38,102 $47,174 $23.82 $30,260 $32,476 $22,391 $49,546 $25.01 $23,509 $37,615 $52,021
N $23.05 $38,724 $47,944 $24.21 $30,756 $33,007 $22,757 $50,357 $25.42 $23,895 $38,232 $52,874
O $23.43 $39,362 $48,734 $24.60 $31,251 $33,539 $23,124 $51,168 $25.83 $24,280 $38,848 $53,726
P $23.81 $40,001 $49,525 $25.00 $31,760 $34,085 $23,500 $52,000 $26.25 $24,675 $39,480 $54,600
Q $24.20 $40,656 $50,336 $25.41 $32,280 $34,643 $23,885 $52,853 $26.68 $25,079 $40,127 $55,494
R $24.60 $41,328 $51,168 $25.83 $32,814 $35,216 $24,280 $53,726 $27.12 $25,493 $40,788 $56,410
S $25.00 $42,000 $52,000 $26.25 $33,347 $35,789 $24,675 $54,600 $27.56 $25,906 $41,450 $57,325
T $25.41 $42,689 $52,853 $26.68 $33,894 $36,375 $25,079 $55,494 $28.01 $26,329 $42,127 $58,261
U $25.82 $43,378 $53,706 $27.11 $34,440 $36,961 $25,483 $56,389 $28.47 $26,762 $42,819 $59,218
V $26.24 $44,083 $54,579 $27.56 $35,012 $37,575 $25,906 $57,325 $28.93 $27,194 $43,511 $60,174
W $26.67 $44,806 $55,474 $28.01 $35,583 $38,188 $26,329 $58,261 $29.40 $27,636 $44,218 $61,152
X $27.11 $45,545 $56,389 $28.46 $36,155 $38,802 $26,752 $59,197 $29.89 $28,097 $44,955 $62,171
Y $27.55 $46,284 $57,304 $28.93 $36,752 $39,443 $27,194 $60,174 $30.37 $28,548 $45,676 $63,170
Z $28.00 $47,040 $58,240 $29.40 $37,349 $40,083 $27,636 $61,152 $30.87 $29,018 $46,428 $64,210
ZA $28.46 $47,813 $59,197 $29.88 $37,959 $40,738 $28,087 $62,150 $31.37 $29,488 $47,180 $65,250
ZB $28.92 $48,586 $60,154 $30.37 $38,581 $41,406 $28,548 $63,170 $31.89 $29,977 $47,963 $66,331
ZC $29.39 $49,375 $61,131 $30.86 $39,204 $42,074 $29,008 $64,189 $32.41 $30,465 $48,745 $67,413
ZD $29.87 $50,182 $62,130 $31.37 $39,852 $42,769 $29,488 $65,250 $32.93 $30,954 $49,527 $68,494
GRADE 112 GRADE 113 GRADE 114
134
192 Days 200 Days 260 Days 260 Days 260 Days 260 Days
8 Hours 7.33 Hours 8 Hours 8 Hours 8 Hours 8 Hours
STEP Hourly Annually Annually Annually Hourly Annually Hourly Annually Hourly Annually
A $21.62 $33,208 $31,695 $44,970 $23.84 $49,587 $25.03 $52,062 $26.28 $54,662
B $21.97 $33,746 $32,208 $45,698 $24.23 $50,398 $25.44 $52,915 $26.71 $55,557
C $22.33 $34,299 $32,736 $46,446 $24.62 $51,210 $25.85 $53,768 $27.14 $56,451
D $22.70 $34,867 $33,278 $47,216 $25.02 $52,042 $26.27 $54,642 $27.59 $57,387
E $23.07 $35,436 $33,821 $47,986 $25.43 $52,894 $26.70 $55,536 $28.04 $58,323
F $23.44 $36,004 $34,363 $48,755 $25.85 $53,768 $27.14 $56,451 $28.50 $59,280
G $23.83 $36,603 $34,935 $49,566 $26.27 $54,642 $27.58 $57,366 $28.96 $60,237
H $24.22 $37,202 $35,507 $50,378 $26.70 $55,536 $28.03 $58,302 $29.43 $61,214
I $24.61 $37,801 $36,078 $51,189 $27.13 $56,430 $28.49 $59,259 $29.91 $62,213
J $25.01 $38,415 $36,665 $52,021 $27.58 $57,366 $28.96 $60,237 $30.40 $63,232
K $25.42 $39,045 $37,266 $52,874 $28.03 $58,302 $29.43 $61,214 $30.90 $64,272
L $25.84 $39,690 $37,881 $53,747 $28.48 $59,238 $29.91 $62,213 $31.40 $65,312
M $26.26 $40,335 $38,497 $54,621 $28.95 $60,216 $30.40 $63,232 $31.92 $66,394
N $26.69 $40,996 $39,128 $55,515 $29.42 $61,194 $30.89 $64,251 $32.44 $67,475
O $27.12 $41,656 $39,758 $56,410 $29.90 $62,192 $31.40 $65,312 $32.97 $68,578
P $27.57 $42,348 $40,418 $57,346 $30.39 $63,211 $31.91 $66,373 $33.51 $69,701
Q $28.02 $43,039 $41,077 $58,282 $30.89 $64,251 $32.43 $67,454 $34.05 $70,824
R $28.47 $43,730 $41,737 $59,218 $31.39 $65,291 $32.96 $68,557 $34.61 $71,989
S $28.94 $44,452 $42,426 $60,195 $31.90 $66,352 $33.50 $69,680 $35.17 $73,154
T $29.41 $45,174 $43,115 $61,173 $32.42 $67,434 $34.05 $70,824 $35.75 $74,360
U $29.89 $45,911 $43,819 $62,171 $32.95 $68,536 $34.60 $71,968 $36.33 $75,566
V $30.38 $46,664 $44,537 $63,190 $33.49 $69,659 $35.17 $73,154 $36.93 $76,814
W $30.87 $47,416 $45,255 $64,210 $34.04 $70,803 $35.74 $74,339 $37.53 $78,062
X $31.38 $48,200 $46,003 $65,270 $34.60 $71,968 $36.32 $75,546 $38.14 $79,331
Y $31.89 $48,983 $46,751 $66,331 $35.16 $73,133 $36.92 $76,794 $38.76 $80,621
Z $32.41 $49,782 $47,513 $67,413 $35.73 $74,318 $37.52 $78,042 $39.40 $81,952
ZA $32.94 $50,596 $48,290 $68,515 $36.32 $75,546 $38.13 $79,310 $40.04 $83,283
ZB $33.48 $51,425 $49,082 $69,638 $36.91 $76,773 $38.76 $80,621 $40.69 $84,635
ZC $34.03 $52,270 $49,888 $70,782 $37.51 $78,021 $39.39 $81,931 $41.36 $86,029
ZD $34.58 $53,115 $50,694 $71,926 $38.13 $79,310 $40.03 $83,262 $42.03 $87,422
GRADE 118
Please use these pages to find the salary for each Grade and Work Schedule
GRADE 119GRADE 115 GRADE 117
135
187 Days 200 Days 210 Days 260 Days 186 Days 200 Days 240 Days 260 Days 200 Days 220 Days
7.33 Hours 8 Hours 8 Hours 8 Hours 7.33 Hours 7.33 Hours 8 Hours 8 Hours 7.33 Hours 7.5 Hours
STEP Annually Annually Annually Annually Annually Annually Annually Annually Annually Annually
A $37,818 $44,144 $46,351 $57,387 $41,474 $44,596 $58,406 $63,274 $46,824 $52,701
B $38,435 $44,864 $47,107 $58,323 $42,156 $45,329 $59,366 $64,314 $47,586 $53,559
C $39,065 $45,600 $47,880 $59,280 $42,837 $46,062 $60,326 $65,354 $48,363 $54,434
D $39,709 $46,352 $48,670 $60,258 $43,533 $46,809 $61,306 $66,414 $49,155 $55,325
E $40,354 $47,104 $49,459 $61,235 $44,255 $47,586 $62,323 $67,517 $49,961 $56,232
F $41,012 $47,872 $50,266 $62,234 $44,978 $48,363 $63,341 $68,619 $50,782 $57,156
G $41,683 $48,656 $51,089 $63,253 $45,714 $49,155 $64,378 $69,742 $51,603 $58,080
H $42,369 $49,456 $51,929 $64,293 $46,450 $49,947 $65,414 $70,866 $52,453 $59,037
I $43,054 $50,256 $52,769 $65,333 $47,214 $50,768 $66,490 $72,030 $53,304 $59,994
J $43,753 $51,072 $53,626 $66,394 $47,977 $51,589 $67,565 $73,195 $54,169 $60,968
K $44,466 $51,904 $54,499 $67,475 $48,768 $52,439 $68,678 $74,402 $55,063 $61,974
L $45,192 $52,752 $55,390 $68,578 $49,559 $53,289 $69,792 $75,608 $55,957 $62,981
M $45,932 $53,616 $56,297 $69,701 $50,377 $54,169 $70,944 $76,856 $56,866 $64,004
N $46,686 $54,496 $57,221 $70,845 $51,195 $55,048 $72,096 $78,104 $57,804 $65,060
O $47,454 $55,392 $58,162 $72,010 $52,027 $55,943 $73,267 $79,373 $58,743 $66,116
P $48,222 $56,288 $59,102 $73,174 $52,886 $56,866 $74,477 $80,683 $59,696 $67,188
Q $49,003 $57,200 $60,060 $74,360 $53,744 $57,790 $75,686 $81,994 $60,678 $68,294
R $49,812 $58,144 $61,051 $75,587 $54,617 $58,728 $76,915 $83,325 $61,675 $69,416
S $50,620 $59,088 $62,042 $76,814 $55,517 $59,696 $78,182 $84,698 $62,672 $70,538
T $51,443 $60,048 $63,050 $78,062 $56,417 $60,663 $79,450 $86,070 $63,698 $71,693
U $52,293 $61,040 $64,092 $79,352 $57,344 $61,660 $80,755 $87,485 $64,739 $72,864
V $53,142 $62,032 $65,134 $80,642 $58,271 $62,657 $82,061 $88,899 $65,794 $74,052
W $54,006 $63,040 $66,192 $81,952 $59,225 $63,683 $83,405 $90,355 $66,864 $75,257
X $54,897 $64,080 $67,284 $83,304 $60,193 $64,724 $84,768 $91,832 $67,964 $76,494
Y $55,788 $65,120 $68,376 $84,656 $61,175 $65,779 $86,150 $93,330 $69,078 $77,748
Z $56,706 $66,192 $69,502 $86,050 $62,170 $66,850 $87,552 $94,848 $70,207 $79,019
ZA $57,625 $67,264 $70,627 $87,443 $63,193 $67,949 $88,992 $96,408 $71,350 $80,306
ZB $58,570 $68,368 $71,786 $88,878 $64,229 $69,063 $90,451 $97,989 $72,508 $81,609
ZC $59,530 $69,488 $72,962 $90,334 $65,279 $70,192 $91,930 $99,590 $73,696 $82,946
ZD $60,489 $70,608 $74,138 $91,790 $66,342 $71,336 $93,427 $101,213 $74,898 $84,299
GRADE 120 Grade 122
Please use these pages to find the salary for each Grade and Work Schedule
GRADE 123
136
220 Days 240 Days 240 Days 260 Days 200 Days 200 Days 210 Days 220 Days 240 Days 260 Days
8 Hours 7.5 Hours 8 Hours 8 Hours 7.33 Hours 7.5 Hours 8 Hours 7.5 Hours 8 Hours 8 Hours
STEP Annually Annually Annually Annually Annually Annually Annually Annually Annually Annually
A $56,214 $57,492 $61,325 $66,435 $49,976 $51,135 $57,271 $56,249 $65,453 $70,907
B $57,130 $58,428 $62,323 $67,517 $50,782 $51,960 $58,195 $57,156 $66,509 $72,051
C $58,062 $59,382 $63,341 $68,619 $51,618 $52,815 $59,153 $58,097 $67,603 $73,237
D $59,013 $60,354 $64,378 $69,742 $52,453 $53,670 $60,110 $59,037 $68,698 $74,422
E $59,981 $61,344 $65,434 $70,886 $53,318 $54,555 $61,102 $60,011 $69,830 $75,650
F $60,966 $62,352 $66,509 $72,051 $54,183 $55,440 $62,093 $60,984 $70,963 $76,877
G $61,952 $63,360 $67,584 $73,216 $55,063 $56,340 $63,101 $61,974 $72,115 $78,125
H $62,973 $64,404 $68,698 $74,422 $55,972 $57,270 $64,142 $62,997 $73,306 $79,414
I $63,994 $65,448 $69,811 $75,629 $56,881 $58,200 $65,184 $64,020 $74,496 $80,704
J $65,032 $66,510 $70,944 $76,856 $57,804 $59,145 $66,242 $65,060 $75,706 $82,014
K $66,106 $67,608 $72,115 $78,125 $58,757 $60,120 $67,334 $66,132 $76,954 $83,366
L $67,179 $68,706 $73,286 $79,394 $59,710 $61,095 $68,426 $67,205 $78,202 $84,718
M $68,270 $69,822 $74,477 $80,683 $60,692 $62,100 $69,552 $68,310 $79,488 $86,112
N $69,397 $70,974 $75,706 $82,014 $61,675 $63,105 $70,678 $69,416 $80,774 $87,506
O $70,523 $72,126 $76,934 $83,346 $62,686 $64,140 $71,837 $70,554 $82,099 $88,941
P $71,667 $73,296 $78,182 $84,698 $63,712 $65,190 $73,013 $71,709 $83,443 $90,397
Q $72,846 $74,502 $79,469 $86,091 $64,753 $66,255 $74,206 $72,881 $84,806 $91,874
R $74,043 $75,726 $80,774 $87,506 $65,809 $67,335 $75,415 $74,069 $86,189 $93,371
S $75,240 $76,950 $82,080 $88,920 $66,879 $68,430 $76,642 $75,273 $87,590 $94,890
T $76,472 $78,210 $83,424 $90,376 $67,978 $69,555 $77,902 $76,511 $89,030 $96,450
U $77,722 $79,488 $84,787 $91,853 $69,078 $70,680 $79,162 $77,748 $90,470 $98,010
V $78,989 $80,784 $86,170 $93,350 $70,207 $71,835 $80,455 $79,019 $91,949 $99,611
W $80,274 $82,098 $87,571 $94,869 $71,365 $73,020 $81,782 $80,322 $93,466 $101,254
X $81,594 $83,448 $89,011 $96,429 $72,523 $74,205 $83,110 $81,626 $94,982 $102,898
Y $82,931 $84,816 $90,470 $98,010 $73,710 $75,420 $84,470 $82,962 $96,538 $104,582
Z $84,286 $86,202 $91,949 $99,611 $74,913 $76,650 $85,848 $84,315 $98,112 $106,288
ZA $85,659 $87,606 $93,446 $101,234 $76,129 $77,895 $87,242 $85,685 $99,706 $108,014
ZB $87,050 $89,028 $94,963 $102,877 $77,375 $79,170 $88,670 $87,087 $101,338 $109,782
ZC $88,475 $90,486 $96,518 $104,562 $78,636 $80,460 $90,115 $88,506 $102,989 $111,571
ZD $89,918 $91,962 $98,093 $106,267 $79,926 $81,780 $91,594 $89,958 $104,678 $113,402
GRADE 124GRADE 123
137
230 Days 240 Days 260 Days 220 Days 240 Days 260 Days 260 Days 260 Days
8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours
STEP Annually Annually Annually Annually Annually Annually Annually STEP Annually
A $64,805 $67,622 $73,258 $65,085 $71,002 $76,918 $80,746 A $84,781
B $65,854 $68,717 $74,443 $66,141 $72,154 $78,166 $82,077 B $86,174
C $66,921 $69,830 $75,650 $67,214 $73,325 $79,435 $83,408 C $87,589
D $68,025 $70,982 $76,898 $68,323 $74,534 $80,746 $84,781 D $89,003
E $69,129 $72,134 $78,146 $69,432 $75,744 $82,056 $86,154 E $90,459
F $70,270 $73,325 $79,435 $70,558 $76,973 $83,387 $87,568 F $91,936
G $71,410 $74,515 $80,725 $71,720 $78,240 $84,760 $89,003 G $93,454
H $72,570 $75,725 $82,035 $72,882 $79,507 $86,133 $90,438 H $94,973
I $73,766 $76,973 $83,387 $74,078 $80,813 $87,547 $91,915 I $96,512
J $74,962 $78,221 $84,739 $75,293 $82,138 $88,982 $93,434 J $98,093
K $76,194 $79,507 $86,133 $76,525 $83,482 $90,438 $94,952 K $99,694
L $77,427 $80,794 $87,526 $77,774 $84,845 $91,915 $96,491 L $101,317
M $78,697 $82,118 $88,962 $79,042 $86,227 $93,413 $98,072 M $102,981
N $79,985 $83,462 $90,418 $80,326 $87,629 $94,931 $99,674 N $104,666
O $81,291 $84,826 $91,894 $81,646 $89,069 $96,491 $101,296 O $106,371
P $82,616 $86,208 $93,392 $82,966 $90,509 $98,051 $102,960 P $108,118
Q $83,959 $87,610 $94,910 $84,322 $91,987 $99,653 $104,645 Q $109,866
R $85,339 $89,050 $96,470 $85,712 $93,504 $101,296 $106,350 R $111,675
S $86,719 $90,490 $98,030 $87,102 $95,021 $102,939 $108,098 S $113,485
T $88,136 $91,968 $99,632 $88,528 $96,576 $104,624 $109,845 T $115,336
U $89,590 $93,485 $101,275 $89,971 $98,150 $106,330 $111,654 U $117,229
V $91,043 $95,002 $102,918 $91,432 $99,744 $108,056 $113,464 V $119,142
W $92,534 $96,557 $104,603 $92,928 $101,376 $109,824 $115,315 W $121,077
X $94,042 $98,131 $106,309 $94,459 $103,046 $111,634 $117,208 X $123,074
Y $95,570 $99,725 $108,035 $95,990 $104,717 $113,443 $119,122 Y $125,070
Z $97,134 $101,357 $109,803 $97,557 $106,426 $115,294 $121,056 Z $127,109
ZA $98,716 $103,008 $111,592 $99,158 $108,173 $117,187 $123,032 ZA $129,189
ZB $100,335 $104,698 $113,422 $100,778 $109,939 $119,101 $125,050 ZB $131,310
ZC $101,973 $106,406 $115,274 $102,414 $111,725 $121,035 $127,088 ZC $133,453
ZD $103,647 $108,154 $117,166 $104,086 $113,549 $123,011 $129,168 ZD $135,616
GRADE 128
Please use these pages to find the salary for each Grade and Work Schedule
GRADE 125 GRADE 126 GRADE 127
138
260 Days 260 Days 260 Days 260 Days 260 Days 260 Days
8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours
STEP Annually Annually Annually STEP Annually Annually Annually
A $93,475 $103,064 $108,222 A $119,309 $131,539 $138,112
B $95,014 $104,749 $109,990 B $121,243 $133,682 $140,358
C $96,554 $106,454 $111,779 C $123,240 $135,866 $142,646
D $98,134 $108,202 $113,610 D $125,237 $138,091 $144,976
E $99,736 $109,970 $115,461 E $127,296 $140,338 $147,347
F $101,358 $111,758 $117,333 F $129,376 $142,626 $149,760
G $103,022 $113,589 $119,267 G $131,477 $144,955 $152,194
H $104,707 $115,440 $121,202 H $133,619 $147,326 $154,690
I $106,413 $117,312 $123,178 I $135,803 $149,739 $157,206
J $108,160 $119,226 $125,195 J $138,029 $152,173 $159,786
K $109,907 $121,181 $127,234 K $140,275 $154,648 $162,386
L $111,717 $123,157 $129,314 L $142,563 $157,186 $165,048
M $113,526 $125,174 $131,435 M $144,893 $159,744 $167,731
N $115,398 $127,213 $133,578 N $147,264 $162,365 $170,477
O $117,270 $129,293 $135,762 O $149,677 $165,006 $173,264
P $119,184 $131,414 $137,966 P $152,110 $167,710 $176,093
Q $121,139 $133,557 $140,234 Q $154,606 $170,435 $178,963
R $123,115 $135,720 $142,522 R $157,123 $173,222 $181,896
S $125,112 $137,946 $144,851 S $159,682 $176,051 $184,850
T $127,171 $140,192 $147,202 T $162,302 $178,922 $187,866
U $129,251 $142,480 $149,614 U $164,944 $181,854 $190,944
V $131,352 $144,810 $152,048 V $167,648 $184,829 $194,064
W $133,494 $147,181 $154,544 W $170,373 $187,845 $197,226
X $135,678 $149,594 $157,061 X $173,160 $190,902 $200,450
Y $137,883 $152,027 $159,619 Y $175,989 $194,022 $203,715
Z $140,150 $154,502 $162,240 Z $178,859 $197,184 $207,043
ZA $142,438 $157,040 $164,882 ZA $181,771 $200,408 $210,434
ZB $144,747 $159,598 $167,565 ZB $184,746 $203,694 $213,866
ZC $147,118 $162,198 $170,310 ZC $187,762 $207,002 $217,360
ZD $149,531 $164,840 $173,098 ZD $190,840 $210,392 $220,917
GRADE 138
Please use these pages to find the salary for each Grade and Work Schedule
GRADE 137GRADE 133 GRADE 135GRADE 130 GRADE 132
139
Teacher & Administration:Instructional Assistant:
Teacher Substitute - degreed $140.00 / day $14.00 / hour Substitute Elementary and Secondary IA $110.00 / day
Teacher Substitutes - non degreed $125.00 / day $100.00 / month Long Term IA Substitute $110.00 / day
Long Term & Retired Teacher Substitute $200.00 / day $17.00 / hour IA Summer School/Other $20.00 / hour
Permanent Building Substitute $200.00 / day
School Administrator - Substitute $350.00 / day Transportation:Administrative Assistant:
Curriculum Work $20.00 / hour $14.00 / hour Substitute Administrative Assistant $125.00 / day
Summer School $30.00 / hour $18.50 / hour Long Term Administrative Assistant $125.00 / day
Remediation/Tutors During School Day $30.00 / hour $19.00 / hour
Remediation/Tutors Outside School Day $30.00 / hour $19.00 / hour Other:
Homebound and PALS During School Day $30.00 / hour $20.00 / hour ISAEP $30.00 / hour
Homebound and PALS Outside School Day $30.00 / hour $18.50 / hour Sign Language $30.00 / hour
Teacher Other (Student Inst.) During School Day $30.00 / hour Speech, OT, PT and Psychologist Substitute $250.00 / day
Teacher Other (Student Inst.) Outside School Day $30.00 / hour $7,500.00 / summer
In-Service Trainer $20.00 / hour Substitute and Long Term $180 / day Over Night Curricular-Related Activity $100.00 / night
Teacher Other (Non-Instruction)$20.00 / hour $250 / day Over Night Curricular-Related Activity June/July $300.00 / night
Operations On Call $250.00 / week
Nutrition:Supplements:
Nutrition Associate - Substitute $70.00 / day Secondary Additional Classes above 6 sections $7,500.00 / year
Nutrition Manager. - Substitute $90.00 / day National Board Teacher Certification $2,500.00 / year
Nutrition Associate - Summer $19.00 / hour Administrative Doctoral Supplement - Onetime single step increase at time of completed degree
Nutrition Manager. - Summer $23.00 / hour
*Stipends for Classified Employees
Region V Adult Ed:Multiple School Nutrition Manager $2,500.00 / year
$27.50 / hour $0.50 / hour
Part-time Coordinator $30.80 / hour $143.00 / year
Part-time Instructional Assistant $20.00 / hour $286.00 / year
$572.00 / year
Supplements and Substitute Rates:
Building Manager - Substitute
Custodian:
Building Custodian - On Call
Bus Driver - extra runs after school day
Bus Driver - Summer School
Nurse:
Floating Nurse
School Nutrition Certificate
Journeyman
* Stipends for Classified Employees will be grandfather to any employee earning this stipend prior to June 30, 2016. Employees hired after July 1, 2017 will not be eligible for this stipend.
Master's Card
Part-time Instructor
140
High School Middle School
Debate Coach $1,800 Department Head $1,500
Department Head $1,500 Interest Block Coordinator $1,500
Drama Coach $2,000 Newspaper Sponsor $1,800
Forensics Coach $1,600 SCA Sponsor $1,800
Junior Class Sponsor $1,600 Special Education Coordinator*$2,800
Senior Class Sponsor $1,600 Yearbook Sponsor $2,600
Literary Magazine Sponsor $1,600 Web Master $1,800
Newspaper Sponsor $1,800
SCA Sponsor $1,800
Scholastic Bowl $1,800 Elementary School
Special Education Coordinator*$2,800 Grade Level Coordinator $1,500
Web Master $1,800 Reading Coach $1,500
Yearbook Sponsor $2,600 Web Master $1,800
Unified Coach $900
*Special Education Coordinators will receive the Department Head/Grade Level Coord. Stipend and the Special Education Coordinator Stipend
Other
Gifted Specialist $1,600 Paid throughout the year
Math Specialist $1,500 Paid throughout the year
OT/PT/Speech/Psych Coordinator $1,850 Paid throughout the year
Special Ed Teacher Fully Licensed $2,500 Paid half on December 31st and half on May 31st
Special Ed Teacher Provisionally Licensed $1,250 Paid half on December 31st and half on May 31st
RBT License $1,000 Paid half on December 31st and half on May 31st
Adult Education $500 - $5,000 Stipend calculated on a per session basis
RCPSOnline $1,500 - $4,500 Stipend based on student enrollment
Band Director High School $4,600.00 If a Band and/or Choir Director is ultimately responsible
Band Director Middle School $3,000.00 for the operations of the program at two schools they
Choir Director High School $3,000.00 will get ½ the second school supplement.
Choir Director Middle School $1,800.00
141
Band Assistant (1)$2,500 Swimming Head (1)$3,200 Baseball Head (1)$2,400
Band Auxiliary (2)$1,500 Swimming Assistant (1)$2,400 Basketball Head (1)$2,400
Baseball Head (1)$3,700 Tennis Head (1)$3,200 Cheerleading - Fall Head (1)$2,000
Baseball Assistant (2)$2,700 Track Head (1)$3,500 Cheerleading - Fall Assistant (1)$1,550
Basketball Head (1)$4,600 Track Assistant (1)*$2,500 Cheer - Winter Head (1)$2,000
Basketball Assistant (2)$3,600 Volleyball Head (1)$3,500 Cheer - Winter Assistant (1)$1,550
Cheer - Comp (Fall)Head (1)$3,500 Volleyball Assistant (2)$2,600 Football Head (1)$3,700
E-Sports Head (1)$2,000 Volleyball Head (1)$2,400
Lacrosse Head (1)$3,300
High School High School Middle School
142
Roanoke County Public Schools
Insurance Rates
2024-2025
143
144
Roanoke County Public Schools
2024-2025 Annual Budget
Health Rates
Deductible $1,000 / $2,000 Deductible $2,000 / $4,000
Maximum OOP $3,500 / $7,000 Maximum OOP $4,000 / $8,000
Office Visit 20% after deductible Office Visit 20% after deductible
Coinsurance 20% after deductible Coinsurance 20% after deductible
Prescription Retail $10 / $25 / $40 Prescription Retail $10 / $40 / $70
Prescription Mail (90-day)$20 / $50 / $80 Prescription Mail (90-day)$20 / $80 / $140
Employee RCPS Premium Employee RCPS Premium HRA HRA+Prem Employee RCPS Premium Employee RCPS Premium HRA HRA+Prem
12-Month Wellness - Single 115.8 656.14 771.94 1,389.60 7,873.68 9,263.28 500 9,763.28 64.46 580.1 644.56 773.52 6,961.20 7,734.72 500 8,234.72
12-Month Wellness - Employee + Minor 405.28 752.64 1,157.92 4,863.36 9,031.68 13,895.04 1,000.00 14,895.04 290.06 676.78 966.84 3,480.72 8,121.36 11,602.08 1,000.00 12,602.08
12-Month Wellness - Employee + Spouse 694.74 849.14 1,543.88 8,336.88 10,189.68 18,526.56 1,000.00 19,526.56 515.64 773.48 1,289.12 6,187.68 9,281.76 15,469.44 1,000.00 16,469.44
12-Month Wellness - Family 868.44 1,061.42 1,929.86 10,421.28 12,737.04 23,158.32 1,000.00 24,158.32 644.56 966.84 1,611.40 7,734.72 11,602.08 19,336.80 1,000.00 20,336.80
12-Month Wellness - Family - School Couple 578.96 1,350.90 1,929.86 6,947.52 16,210.80 23,158.32 1,000.00 24,158.32 402.86 1,208.54 1,611.40 4,834.32 14,502.48 19,336.80 1,000.00 20,336.80
12-Month Non-Wellness - Single 289.48 675.44 964.92 3,473.76 8,105.28 11,579.04 500 12,079.04 241.72 563.98 805.7 2,900.64 6,767.76 9,668.40 500 10,168.40
12-Month Non-Wellness - Employee + Minor 675.46 675.44 1,350.90 8,105.52 8,105.28 16,210.80 1,000.00 17,210.80 564 563.98 1,127.98 6,768.00 6,767.76 13,535.76 1,000.00 14,535.76
12-Month Non-Wellness - Employee + Spouse 1,042.12 694.74 1,736.86 12,505.44 8,336.88 20,842.32 1,000.00 21,842.32 870.16 580.1 1,450.26 10,441.92 6,961.20 17,403.12 1,000.00 18,403.12
12-Month Non-Wellness - Family 1,250.54 833.7 2,084.24 15,006.48 10,004.40 25,010.88 1,000.00 26,010.88 1,044.20 696.12 1,740.32 12,530.40 8,353.44 20,883.84 1,000.00 21,883.84
11-Month Wellness - Single 126.32 715.8 842.12 70.32 632.84 703.16
11-Month Wellness - Employee + Minor 442.12 821.06 1,263.18 316.42 738.32 1,054.74
11-Month Wellness - Employee + Spouse 757.9 926.34 1,684.24 562.52 843.8 1,406.32
11-Month Wellness - Family 947.38 1,157.92 2,105.30 703.16 1,054.74 1,757.90
11-Month Wellness - Family - School Couple 631.6 1,473.70 2,105.30 439.48 1,318.42 1,757.90
11-Month Non-Wellness - Single 315.8 736.86 1,052.66 263.68 615.26 878.94
11-Month Non-Wellness - Employee + Minor 736.86 736.86 1,473.72 615.26 615.26 1,230.52
11-Month Non-Wellness - Employee + Spouse 1,136.86 757.92 1,894.78 949.26 632.84 1,582.10
11-Month Non-Wellness - Family 1,364.24 909.48 2,273.72 1,139.12 759.42 1,898.54
10-Month Wellness - Single 138.94 787.38 926.32 77.34 696.14 773.48
10-Month Wellness - Employee + Minor 486.32 903.16 1,389.48 348.06 812.14 1,160.20
10-Month Wellness - Employee + Spouse 833.68 1,018.96 1,852.64 618.78 928.16 1,546.94
10-Month Wellness - Family 1,042.12 1,273.68 2,315.80 773.48 1,160.20 1,933.68
10-Month Wellness - Family - School Couple 694.74 1,621.06 2,315.80 483.42 1,450.26 1,933.68
10-Month Non-Wellness - Single 347.38 810.52 1,157.90 290.06 676.78 966.84
10-Month Non-Wellness - Employee + Minor 810.54 810.52 1,621.06 676.8 676.78 1,353.58
10-Month Non-Wellness - Employee + Spouse 1,250.54 833.68 2,084.22 1,044.20 696.12 1,740.32
10-Month Non-Wellness - Family 1,500.64 1,000.42 2,501.06 1,253.02 835.36 2,088.38
2025 Per Month 2025 Annual Premiums 2025 Per Month 2025 Annual Premiums
KeyCare 1000 - PROJECTED 2024-2025 RATES KeyCare 2000 - PROJECTED 2024-2025 RATES
145
Roanoke County Public Schools
2024-2025 Annual Budget
Health Rates
Deductible $1,000 / $2,000 Deductible $2,000 / $4,000
Maximum OOP $3,500 / $7,000 Maximum OOP $4,000 / $8,000
Office Visit 20% after deductible Office Visit 20% after deductible
Coinsurance 20% after deductible Coinsurance 20% after deductible
Prescription Retail $10 / $25 / $40 Prescription Retail $10 / $40 / $70
Prescription Mail (90-day)$20 / $50 / $80 Prescription Mail (90-day)$20 / $80 / $140
Employee RCPS Premium Employee RCPS Premium HRA HRA+Prem Employee RCPS Premium Employee RCPS Premium HRA HRA+Prem
2025 Per Month 2025 Annual Premiums 2025 Per Month 2025 Annual Premiums
KeyCare 1000 - PROJECTED 2024-2025 RATES KeyCare 2000 - PROJECTED 2024-2025 RATES
Year 1 Retiree Wellness - Single 115.8 656.14 771.94 64.46 580.1 644.56
Year 1 Retiree Wellness - Employee + Minor 405.28 752.64 1,157.92 290.06 676.78 966.84
Year 1 Retiree Wellness - Employee + Spouse 694.74 849.14 1,543.88 515.64 773.48 1,289.12
Year 1 Retiree Wellness - Family 868.44 1,061.42 1,929.86 644.56 966.84 1,611.40
Year 1 Retiree Wellness - Family - School Couple 578.96 1,350.90 1,929.86 402.86 1,208.54 1,611.40
Year 1 Retiree Non-Wellness - Single 289.48 675.44 964.92 241.72 563.98 805.7
Year 1 Retiree Non-Wellness - Employee + Minor 675.46 675.44 1,350.90 564 563.98 1,127.98
Year 1 Retiree Non-Wellness - Employee + Spous 1,042.12 694.74 1,736.86 870.16 580.1 1,450.26
Year 1 Retiree Non-Wellness - Family 1,250.54 833.7 2,084.24 1,044.20 696.12 1,740.32
EEWP Retiree Wellness - Single 563.6 208.34 771.94 6,763.20 2,500.08 9,263.28 436.22 208.34 644.56 5,234.64 2,500.08 7,734.72
EEWP Retiree Wellness - Employee + Minor 949.58 208.34 1,157.92 11,394.96 2,500.08 13,895.04 758.5 208.34 966.84 9,102.00 2,500.08 11,602.08
EEWP Retiree Wellness - Employee + Spouse 1,335.54 208.34 1,543.88 16,026.48 2,500.08 18,526.56 1,080.78 208.34 1,289.12 12,969.36 2,500.08 15,469.44
EEWP Retiree Wellness - Family 1,721.52 208.34 1,929.86 20,658.24 2,500.08 23,158.32 1,403.06 208.34 1,611.40 16,836.72 2,500.08 19,336.80
EEWP Retiree Wellness - Family - School Couple 1,513.18 416.68 1,929.86 18,158.16 5,000.16 23,158.32 1,194.72 416.68 1,611.40 14,336.64 5,000.16 19,336.80
EEWP Retiree Non-Wellness - Single 756.58 208.34 964.92 9,078.96 2,500.08 11,579.04 597.36 208.34 805.7 7,168.32 2,500.08 9,668.40
EEWP Retiree Non-Wellness - Employee + Minor 1,142.56 208.34 1,350.90 13,710.72 2,500.08 16,210.80 919.64 208.34 1,127.98 11,035.68 2,500.08 13,535.76
EEWP Retiree Non-Wellness - Employee + Spouse 1,528.52 208.34 1,736.86 18,342.24 2,500.08 20,842.32 1,241.92 208.34 1,450.26 14,903.04 2,500.08 17,403.12
EEWP Retiree Non-Wellness - Family 1,875.90 208.34 2,084.24 22,510.80 2,500.08 25,010.88 1,531.98 208.34 1,740.32 18,383.76 2,500.08 20,883.84
Other Retiree Wellness - Single 771.94 771.94 9,263.28 9,263.28 644.56 644.56 7,734.72 7,734.72
Other Retiree Wellness - Employee + Minor 1,157.92 1,157.92 13,895.04 13,895.04 966.84 966.84 11,602.08 11,602.08
Other Retiree Wellness - Employee + Spouse 1,543.88 1,543.88 18,526.56 18,526.56 1,289.12 1,289.12 15,469.44 15,469.44
Other Retiree Wellness - Family 1,929.86 1,929.86 23,158.32 23,158.32 1,611.40 1,611.40 19,336.80 19,336.80
Other Retiree Non-Wellness - Single 964.92 964.92 11,579.04 11,579.04 805.7 805.7 9,668.40 9,668.40
Other Retiree Non-Wellness - Employee + Minor 1,350.90 1,350.90 16,210.80 16,210.80 1,127.98 1,127.98 13,535.76 13,535.76
Other Retiree Non-Wellness - Employee + Spouse 1,736.86 1,736.86 20,842.32 20,842.32 1,450.26 1,450.26 17,403.12 17,403.12
Other Retiree Non-Wellness - Family 2,084.24 2,084.24 25,010.88 25,010.88 1,740.32 1,740.32 20,883.84 20,883.84
Cobra - Single 984.22 821.82
Cobra - Employee + Minor 1,377.92 1,150.54
Cobra - Employee + Spouse 1,771.60 1,479.26
Cobra - Family 2,125.92 1,775.12
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Dental Rates
Annual
Plan Title Employee RCPS Premium Employee RCPS Premium Change
12-Month - Subscriber 8.64 25.38 34.02 103.68 304.56 408.24 -
12-Month - Subscriber + 1 Person 22.94 32.38 55.32 275.28 388.56 663.84 -
12-Month - Family 47.64 48.06 95.70 571.68 576.72 1,148.40 -
12-Month - Family School Couple 27.82 67.86 95.68 333.84 814.32 1,148.16 -
11-Month - Subscriber 9.44 27.70 37.14 -
11-Month - Subscriber + 1 Person 25.02 35.32 60.34 -
11-Month - Family 51.96 52.44 104.40 -
11-Month - Family School Couple 30.36 74.04 104.40 -
10-Month - Subscriber 10.38 30.46 40.84 -
10-Month - Subscriber + 1 Person 27.52 38.86 66.38 -
10-Month - Family 57.16 57.68 114.84 -
10-Month - Family School Couple 33.40 81.44 114.84 -
Retiree - Subscriber 50.38 50.38 604.56 604.56 -
Retiree - Subscriber + 1 Person 82.26 82.26 987.12 987.12 -
Retiree - Family 143.26 143.26 1,719.12 1,719.12 -
Cobra - Subscriber 34.70 -
Cobra - Subscriber + 1 Person 56.42 -
Cobra - Family 97.62 -
2025 Per Month 2025 Annual Premiums
147
148
Roanoke County Public Schools
Insurance Rates
2024-2025
149
150
Roanoke County Public Schools
2024-2025 Annual Budget
Glossary of Terms and Acronyms
A
Accrual basis of accounting – The basis of accounting that is followed by the
Proprietary Funds. Under this method of accounting, revenues are recorded
when they are both measurable and earned. Expenditures are recorded when
the fund liability is incurred, if measurable.
Administration – Activities concerned with providing executive leadership of
the school division.
Adopted budget – The budget approved by the School Board and enacted by
the County of Roanoke Board of Supervisors through a budget appropriation
ordinance.
Advanced placement program (AP) – An intensive program of college-level
courses and examinations that provides high school students with an
opportunity to earn advanced placement, college credit, or both, at
participating universities and colleges across the country. The AP program
bridges the transition from secondary school to college by offering students
an opportunity to develop their academic strengths through rigorous curricula
and challenging national examinations and by exposing them to academic
experiences usually reserved for college students.
American college testing exam (ACT) – The ACT is a national college
admissions examination whose results are accepted by all four-year colleges
and universities in the U.S.
Americans with disabilities act (ADA) – A federal law that prohibits
discrimination against individuals with disabilities and requires employers to
provide reasonable accommodations to help those with disabilities perform
their jobs. An individual with a disability is defined as a person with a serious
physical or mental impairment that substantially limits a major life activity.
Annual Comprehensive Financial Report (ACFR) – Thorough and detailed
presentation of the issuing body’s financial condition and activities for the
fiscal year.
A (continued)
Appropriating body – The legislative body (County of Roanoke Board of
Supervisors) that legally authorizes the formal allocation of funds by the
Roanoke County School Board.
Appropriation – The legal authorization granted by a legislative body to make
expenditures and to incur obligations for a specific purpose. Appropriations
are usually made for fixed amounts and are typically granted for a one-year
period.
Appropriation ordinance – The official enactment by the County of Roanoke
Board of Supervisors establishing the legal authority for the Roanoke County
School Board to obligate and expend resources.
Assessed value – The value placed on property for tax purposes and used as
a basis for division of the tax burden.
Association of School Business Officials International (ASBO) – Founded in
1910, an educational association that supports school business professionals
who are passionate about quality education. ASBO provides programs,
services, and a global network to promote the highest standards of school
business management, professional growth, and the effective use of
educational resources.
Attendance and health – Activities concerned with tracking and managing
student attendance and providing health services in our schools.
Audio visual (AV) – Using both a sound and a visual component, such as web
streaming, video conferencing and live broadcast services.
Average daily membership (ADM) – The aggregate membership of a school
division divided by the number of days school is in session. ADM between the
first day of school and March 31 of each year is used by the Virginia
Department of Education to allocate State funding for education to each
school division.
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Glossary of Terms and Acronyms
B
Bi-directional amplifier (BDA) – Signal boosters that sustain two-way radio
communications throughout a facility.
Bond – A written promise, generally under seal, to pay a specific sum of money
at a fixed time in the future, called the date of maturity and carrying interest at
a fixed rate, usually payable periodically.
Budget – A financial plan for a given period, usually a fiscal year, containing
an estimate of proposed expenditures and a proposed means of financing
them.
Budget calendar – A schedule of activities, responsibilities, and deadlines
related to budget development and adoption.
Budgetary control – The control or management of expenditures in
accordance with an approved budget with a responsibility to keep
expenditures within the authorized amounts.
Building automation controls network (BACnet) – A protocol that provides
mechanisms for computerized building automation devices to exchange
information, regardless of the building service they perform.
C
Capital assets – Long-lived tangible assets obtained or controlled from past
transactions, events, or circumstances. Capital assets include buildings,
equipment, or improvements other than buildings and land.
Capital Improvement Plan (CIP) – Planning tool used to identify funding and
allocate resources for large ongoing capital needs exclusive of large routine
maintenance needs. Projects on the CIP are typically greater than $500,000 in
value and may be funded by cash or by the sale of bonds.
Capital Improvement Program – Entire program encompassing all the
planning tools used to fund and allocate future resources for the following
plans: Fleet Replacement Plan, Technology Replacement Plan, Nutrition
Equipment Plan, Capital Improvement Plan, and Capital Maintenance Plan.
C (continued)
Capital Maintenance Plan (CMP) – Planning tool used to allocate resources
for large ongoing capital maintenance needs for all School Division facilities.
Capital Projects Fund – Fund used to account for financial resources to be
used in the acquisition or construction of school sites and buildings and other
major capital facilities.
Career and technical education (CTE) – Educational programs that specialize
in the skilled trades, applied sciences, modern technologies, and career
preparation.
Categorical aid – Funding targeted toward a specific student population or
that fulfills a particular state or federal regulation.
Chart of accounts – A list of all accounts in an accounting system by which
users can record transactions. This is made up of a Main Account and related
OL1 plus Financial Dimensions (Department, Division, Fund, Function, Program,
and where applicable Location and Project).
Children’s Services Act (CSA) – The Children's Services Act, previously the
Comprehensive Services Act, is now the name for a law enacted in 1993 that
establishes a single state pool of funds to support services for eligible youth
and their families. State funds, combined with local community funds, are
managed by local interagency teams who plan and oversee services to youth.
Comprehensive Plan – In accordance with the Code of Virginia, the division-
wide comprehensive, unified, long-range plan based on data collection, an
analysis of the data, and how the data will be utilized to improve classroom
instruction and student achievement. (See also Strategic Plan)
Cost-per-pupil – The cost-per-pupil allocation provides an overall view of the
cost of instructional programs that can be used to compare how school
systems spend their funds. Identifying all direct and indirect costs associated
with an instructional program and dividing by the unduplicated count of
students enrolled in the program determine the cost-per-pupil allocation.
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Glossary of Terms and Acronyms
D
D365 – Fully-integrated enterprise resource system for mid-size to large
enterprises. It is the most robust, scalable, and functionally rich enterprise
resource planning system in the Microsoft family of products providing core
accounting, budgeting, purchasing and other functionalities.
Debt – An obligation resulting from the borrowing of money.
Debt service – Payment of interest and repayment of principal on debt
incurred to fund capital projects.
Department – This is a specialized functional area responsible for certain
operations in the School Division. For example, Elementary Instruction, Human
Resources, Superintendent. This is also one of the required financial
dimensions in the chart of accounts.
Depreciation – Expiration in the service life of capital assets attributable to
wear and tear, deterioration, action of the physical elements, inadequacy, and
obsolescence.
Division – This is how departments are further segregated into areas of special
expertise. For example, Math, English, Instructional Contracts, Maintenance
Operations, etc. This is also one of the required financial dimensions in the
chart of accounts.
E
Emergency contingency – Cash reserves to address shortfalls in revenue
and/or unanticipated significant expenditure increases after the budget is
adopted.
Employee benefits – Payments required as part of regular employee
compensation including social security, retirement contributions, health and
dental insurance, and state group life insurance.
Encumbrances – Obligations in the form of purchase orders, contracts, or
other commitments which are chargeable to an appropriation and for which a
part of the appropriation is reserved.
E (continued)
English as a second language (ESL) – The use or study of the English
language by non-native speakers in an English-speaking environment.
E-rate – Federal program sponsored by the Federal Communications
Commission to provide discounts for telecommunication services. The
program helps support schools and libraries to obtain affordable broadband.
Every Student Succeeds Act of 2015 (ESSA) – On December 10, 2015, Every
Student Succeeds Act (ESSA) was signed into law, and it replaced the No Child
Left Behind (NCLB) Act of 2001. The act requires state accountability systems
to address academic achievement, academic progress, graduation rates,
progress in English language learners gaining proficiency, and school quality.
This act was a major expansion of federal authority over state and local
educational programs which placed significant administrative and fiscal
burdens on local school divisions.
Expenditure – The cost of goods received, or services rendered whether
payment for such goods and services has been made or not.
Expenditures per pupil – Expenditures for a given period divided by the total
number of pupils.
F
Facilities – Activities concerned with acquiring land and buildings, remodeling
buildings, constructing buildings and additions to buildings, installing or
extending service systems and other built-in equipment, and improving sites.
Federal aid – Federal aid is budgeted by the federal government for federal
programs a year in advance of actual use by the localities.
Financial dimension – These are specific fields in D365 that represent parts of
the chart of accounts for recording transactions in the accounting system.
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Glossary of Terms and Acronyms
F (continued)
Fiscal year (FY) – A twelve-month period to which the annual budget applies
and at the end of which the entity determines its financial position and results
of operation. Local school divisions in the Commonwealth of Virginia have
fiscal years that begin July 1 and end June 30.
Five C’s (5C’s) – Strategic framework implemented by RCPS to cultivate an
atmosphere of deeper learning. The 5C’s are collaboration, communication,
creativity, critical thinking, and citizenship.
Fleet Replacement Plan – Planning tool used to identify funding and allocate
resources for maintaining and replacing all fleet vehicles on a 15-year cycle.
Free and reduced meals – This program is required for participation in the
federally-funded school lunch program under the National School Lunch and
Child Nutrition Acts. This program provides free or reduced-price meals to
children determined to be eligible under the program.
Full-time equivalent (FTE) – A method of calculating hourly or part-time
employees on a full-time position basis. A full-time equivalent position equals
10 months for teaching employees and other instructional support employees
(bus drivers, instructional assistants, and nutrition employees) and 12 months
for administrative and classified employees. For example, a teacher working
half a day would equate to a 0.5 FTE.
Function – This is a mandatory reporting unit dictated by the Virginia
Department of Education for annual reporting purposes. This is also one of the
required financial dimensions in the chart of accounts. This is the basis for the
budget appropriation.
Fund – An independent accounting entity with a self-balancing set of accounts,
which are segregated for the purpose of carrying out specific activities in
accordance with special regulations, restrictions, or limitations. This is also one
of the required financial dimensions in the chart of accounts.
Fund balance – The excess of assets of a fund over its liabilities and reserves.
G
General Fund – A type of government fund used to account for revenues and
expenditures for regular day-to-day operations. The primary sources of
revenue for this fund are local taxes and State aid for education.
Generally accepted accounting principles (GAAP) – The conventions, rules,
and procedures that serve as the norm for the fair presentation of financial
statements.
Government Accounting Standards Board (GASB) – The source of generally
accepted accounting principles (GAAP) used by state and local governments
in the United States.
Government Finance Officers Association (GFOA) – A professional
association of approximately 19,000 state, provincial, and local government
finance officers in the United States and Canada.
Governmental funds – Governmental Funds are used to account for activities
primarily supported by taxes, grants, and similar revenue sources and include
the General Fund, Grant Fund, Nutrition Fund, Student Activity Fund, and
Capital Projects Fund.
Grant – A contribution by one organization to another for a specific purpose.
H
Health reimbursement account (HRA) – A defined-contribution plan
maintained by an employer for its employees to cover medical expenses. The
School Board contributes $500 to employee-only plans and $1,000 for all other
plans for employees covered under the KeyCare 1000 or KeyCare 2000 health
insurance plans.
Heating, ventilation, air conditioning (HVAC) – The technology of indoor
and vehicular environmental comfort.
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Glossary of Terms and Acronyms
I
Individualized Education Program (IEP) – A written statement indicating the
primary special education placement and related services a student with
disabilities will receive. The IEP is developed mutually by the student’s parents
and by a team of Roanoke County Public Schools specialists.
Individuals with Disabilities Education Act (IDEA) – Federal law that
determines how states and local education agencies provide early intervention,
special education, and related services to children with disabilities for all states
and school districts that accept IDEA funding.
Information technology (IT) – The use of computers to store, retrieve,
transmit, and manipulate data or information, often in the context of a business
or other enterprise.
Instruction – Programs and services dealing directly with the interaction
between teachers and students as well as the activities associated with
curriculum development and instructional staff training. Instruction may be
provided for students in a school classroom, in another location such as a
home, or in other learning situations such as distance learning.
Instructional assistant (IA) – Position who provides support to teachers,
instructors and faculty members in an educational setting.
Insurance – A contract between an individual or business with an insurance
company to help provide financial protection and mitigate the risks associated
with certain situations or events.
Internal Service Funds – Funds used to account for the financing of goods or
services provided by one department to other departments on a cost-
reimbursement basis and include the Health Insurance Fund, Dental Insurance
Fund, and Risk Management Fund.
International baccalaureate (IB) – An internationally recognized advanced
academic program for grades 11 and 12. This program provides college level
course work in six academic areas and provides high school students with an
opportunity to earn advanced placement, college credit, or both, at
participating universities and colleges across the country.
K
KeyCare 1000 – The lower-deductible health reimbursement account offered
to employees and contracted with Anthem Blue Cross Blue Shield.
KeyCare 2000 – The higher-deductible health reimbursement account offered
to employees and contracted with Anthem Blue Cross Blue Shield.
L
Learning Experience through Active Play (LEAP) – Tuition-based preschool
program for employee’s students.
Line-Item budget – A budget listing the specific objects regarding
expenditures for personnel, goods, and services that the schools intend to
purchase during the fiscal year.
Local composite index (LCI) – The relative wealth index used by the State to
equalize state aid to localities.
Location – This is a physical building in the School Division. This is also one of
the financial dimensions in the chart of accounts.
M
Magisterial district – A civil division used for conducting elections or
recording land ownership that are not government themselves. The County of
Roanoke is divided into five magisterial districts: Catawba, Cave Spring, Hollins,
Windsor Hills, and Vinton.
Main account – This is a required part of the chart of accounts that defines
the lowest level of what is being received or paid for. For example, it could be
the gifted tuition income or teacher salaries.
Market value – The amount for which something can be sold on the given
market.
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Glossary of Terms and Acronyms
M (continued)
Miles per gallon (MPG) – The fuel economy of an automobile is related to
the distance traveled and the amount of fuel used.
Mission statement – A concise explanation of an organization's reason for
existence and describes its purpose, intention and overall objectives.
Modified accrual basis of accounting – The basis of accounting that is
followed by Governmental Funds and Agency Funds. Under this method of
accounting, revenues are recorded when they are both measurable and
available. Available means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. Expenditures, other
than interest and principal on long-term debt which is recorded when due, are
recorded when the fund liability is incurred, if measurable.
Multiple disabilities – Students with multiple disabilities are served through
special education programs that meet the students’ individual needs.
N
Navy National Defense Cadet Corps (NNDCC) – A military-style training
program for secondary school students sponsored by the United States Navy.
It includes a wide variety of subjects including citizenship, naval orientation,
naval operations/organization, naval history, navigation, seamanship,
leadership, national astronomy, electronic, oceanology, drills, commands, and
ceremonies.
O
Object level 1 (OL1) – This is a financial dimension in the chart of accounts
that controls the budgeted appropriation.
Object – Expenditure classification based upon the types of goods purchased
or services obtained, including personal services, employee benefits,
purchased services, other charges, materials/supplies, equipment, and
transfers.
O (continued)
Operating funds – Funds that collapse for financial reporting purposes. The
General Fund, Fleet Replacement Fund, Instructional Resources Fund, and
Technology Replacement Fund are considered operating funds.
Operations and maintenance – Activities concerned with keeping the
grounds, buildings, and equipment in effective working condition. This
includes the activities of maintaining safety in buildings, on the grounds, and
in the vicinity of schools.
Other postemployment benefits (OPEB) – The benefits, other than pensions,
that a state or local government employee receives as part of his or her
package of retirement benefits.
Other uses of funds – Several outlays of governmental funds are properly not
classified as expenditures, but still require budgetary or accounting control.
These include debt service payments (principal and interest) and certain
transfers of monies from one fund to another.
P
Performance measurement – Commonly used term for service efforts and
accomplishments reporting.
Personnel lapse – Savings from turnover when a new hire is paid less than the
incumbent and savings while a position remains vacant.
Phonological awareness literacy screening (PALS) – The essential screening,
diagnostic, and progress monitoring tool for measuring the fundamental
components of literacy.
Physical Therapist/Occupational Therapist (PT/OT) – Movement experts
who optimize the quality of life through prescribed exercise, hands-on care,
and patient education.
Pre-advanced placement (Pre-AP) – Classes meant to prepare high school
students for AP (college-level) classes.
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Glossary of Terms and Acronyms
P (continued)
Preschool – A classroom-based program for children under the age of five.
Professional learning community (PLC) – An ongoing process in which
educators work collaboratively in recurring cycles of collective inquiry and
action research to achieve better results for the students they serve.
Program – This is a mandatory reporting unit dictated by the Virginia
Department of Education for annual reporting purposes. This is also one of the
required financial dimensions in the chart of accounts.
Project – A set of tasks that must be completed within a defined timeline to
accomplish a specific set of goals. A project number is assigned to each
approved capital project or grant. It is used to track the revenue and/or
expenditures separately. This is one of the financial dimensions in the chart of
accounts.
Pupil transportation – Activities concerned with transporting students to and
from school, as provided by state and federal law. This includes trips between
home and school and trips to and from school activities.
R
Revenue – A term used to represent income, or money received and available
to fund spending.
Roanoke County Public Schools (School Division) – The public school
educating the students in preschool through grade 12 and residing in the
boundaries of the County of Roanoke, Virginia.
Roanoke County School Board – An elected body created according to state
law and vested with the responsibility for elementary and secondary public
education in Roanoke County, Virginia.
S
School nutrition – Activities concerned with providing nutritious meals to
students.
School Nutrition Association of Virginia (SNA-VA) – A national, nonprofit
professional organization representing more than 58,000 members who
provide high-quality, low-cost meals to students across the Commonwealth.
Science, technology, engineering, math (STEM) – A curriculum based on
the idea of educating students in four specific disciplines – science, technology,
engineering, and mathematics—in an interdisciplinary and applied approach.
Special education programs – Services provided for eligible students in
preschool through grade 12 countywide. Specific programs include hearing
impairments, speech or language impairments, visual impairments, emotional
disturbance, orthopedic impairments, other health impairments, specific
learning disabilities, deaf-blindness, multiple disabilities, autism, traumatic
brain injury, developmental delay, intellectual disabilities, and support services
Special revenue funds – Special revenue funds account for the proceeds of
specific revenue sources, which are legally restricted or committed to be
expended for specified purposes. These funds include: Grant Fund, Nutrition
Services Fund, and the Student Activity Fund.
Standardized assessment test (SAT) – A standardized test administered by
the College Board (a non-profit organization) typically taken by students in
high school to measure reading, mathematics, and writing skills that are
needed for academic courses in college.
Standards of learning (SOL) – State-mandated testing that occurs in the
spring. Verified credits for graduation are based on the achievement by the
student of a passing score.
Standards of quality (SOQ) – The General Assembly and the Virginia Board
of Education determine the SOQ for public schools in Virginia, as prescribed
by the Code of Virginia. These standards are periodically revised and specify
that each school division shall maintain schools that meet those requirements
for accreditation prescribed by the Virginia Board of Education.
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Glossary of Terms and Acronyms
S (continued)
State standards of accreditation – The standards for the accreditation of
public schools in Virginia are designed to ensure that an effective educational
program is established and maintained in Virginia’s public schools. The Code
of Virginia requires the Virginia Board of Education to promulgate regulations
establishing standards of accreditation of public elementary and secondary
schools. A school can be assigned one of the following ratings: fully accredited,
accredited with warning, or conditionally accredited.
Step – An incremental increase within the same grade in the pay plan. For the
Teacher, Librarian, and School Counselor Pay Plan this represents years of
service. For the Non-teaching Job Positions Pay Plan this represents an annual
movement but does not necessarily reflect actual years of service.
Strategic plan – In accordance with the Code of Virginia, each public school
shall prepare a comprehensive, unified, long-range plan, which the relevant
school board shall consider in the development of its division-wide
comprehensive plan (see also Comprehensive Plan).
Strategic planning process – The process of internal and external
accountability derived from the continuous cycle of study, implementation,
and evaluation of the Comprehensive Plan and the Strategic Plan to provide
evidence to stakeholders and outside accrediting agencies of the purposeful
planning, data-based decision making, and accountability for student
achievement and organizational effectiveness.
Student assistance programming (SAP) – A scientifically proven program to
promote academic success and positive development.
Student council association (SCA) – A leadership learning organization for
student leaders within the school.
Student information system (SIS) – The system that supports all aspects of
a student’s educational experience and includes demographic data and
information related to scheduling, attendance, discipline, health, grades, test
results, and academic programs.
T
Technology – Activities concerned with providing and maintaining the
infrastructure and related materials and equipment to support the use of
technology for instructional and operational/managerial purposes.
Technology replacement plan – Planning tool used to identify funding and
allocate resources for maintaining and replacing all information technology
needs in the School Division.
Therapy services – Physical and occupational therapy services for special
education students with physical and sensory disabilities who require
additional support to benefit from their academic programs.
Title I – Federal program established under Elementary and Secondary
Education that provides financial assistance to school divisions with high
numbers or percentages of children from low-income families to help ensure
that all children meet challenging state academic content and achievement
standards.
Title II – Federal program established under Elementary and Secondary
Education that provides support programs to increase academic achievement
by increasing the number of qualified teachers in classrooms; increasing the
number of qualified principals and assistant principals in schools; and
increasing the effectiveness of teachers and principals by holding school
divisions and schools accountable for improvements in student academic
achievement.
Title III – Federal program established under Elementary and Secondary
Education that provides funds to support English learners and their families.
Title IV – Federal program established under Elementary and Secondary
Education that provides funds for programs and activities to improve students'
academic achievement by increasing the capacity of local school divisions to:
provide all students with a well-rounded education; improve school conditions
for learning; and improve the use of technology in order to improve the
academic achievement and digital literacy of all students.
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Glossary of Terms and Acronyms
T (continued)
Title VI-B – Federal program established under Individuals with Disabilities
Education Act (IDEA) that provides funds for special education. Funding is
calculated on the total number of special education students ages 2-21 and
supports staff actively involved in the referral, eligibility, placement and service
delivery for special education students.
Transfers (from / to) – Budget line items used to reflect movement of money
between departments or funds.
Turnover – Rate at which an employer gains and loses employees.
V
Vacancy – Savings generated in the employee compensation accounts due to
positions being unfilled.
Virginia Department of Education (VDOE) – State agency that oversees the
educational program in Virginia. The mission of the Virginia Department of
Education is to advance equitable and innovative learning.
Virginia High School League (VHSL) – an alliance of Virginia’s public and
approved non-boarding, non-public high schools that promotes education,
leadership, sportsmanship, character and citizenship for students by
establishing and maintaining high standards for school activities and
competitions.
Virginia index of performance (VIP) – A program that recognizes schools
and school divisions for the achievement of excellence goals established by
the governor and Virginia Board of Education and provides incentives for
continuous improvement.
Virginia preschool initiative (VPI) – A State-funded program that extends
classroom time for qualifying unserved, at-risk four-year old children.
V (continued)
Virginia Public School Authority (VSPA) – The purpose of the Virginia Public
School Authority is to purchase local school bonds with any available funds
including bonds issued by the VSPA for such purpose. The bonds may be sold
at public or private sale, and for such price and on such terms as the Authority
shall determine.
Virginia Retirement System (VRS) – The VRS administers pension plans and
other benefits for Virginia’s public sector employees. Approximately 825
employers participate in VRS, including state agencies, public colleges and
universities, local public school divisions and political subdivisions. Political
subdivisions include counties, cities, towns, special authorities and
commissions. VRS has approximately 340,000 active members and 185,000
retirees and beneficiaries.
Vocational education – Training for a specific occupation in agriculture, trade,
or industry through a combination of theoretical teaching and practical
experience provided by many high schools in their commercial and technical
divisions, and by special institutions of collegiate standing.
W
Working in Support of Education (W!SE) – A non-profit dedicated to
improving lives through programs that develop financial literacy and readiness
for college and careers.
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Roanoke County Public Schools does not discriminate with regard to race, color, age, national origin, sex, or handicapping condition in an educational and/or employment policy or
practice. Questions and/or complaints should be addressed to the Director of Administration (Title IX Coordinator) at (540) 562-3900 ext. 10121 or the Director of Pupil Personnel
Services (504 Coordinator) at (540) 562-3900 ext. 10181.
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