HomeMy WebLinkAbout3/30/1987 - RegularMEMORANDUM
TO: All Department Heads, Constitutional Officers, and Assistant County
Administrators
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FROM: Reta R. Busher, Director of Management and Budget ~~--~
DATE: March 23, 1987
SUBJECT: March 30, 1987 Budget Work Session
For your information, I have enclosed a tentative agenda for the March 30,
1987 budget work session with the Board of Supervisors. Please note at which
time you are scheduled to speak and the length of time you have been allotted.
Summary presentations will be made for the departments by the three Assistant
County Administrators and the County Administrator.
All department heads and constitutional officers (whether or not you are
scheduled to speak) are invited to attend this work session and the two public
hearings on April 7 and April 14 for the purpose of answering any questions
that may arise concerning your department.
Also included is a copy of the budget calendar which specifies the dates and
times of all remaining budget events.
Thank you for your cooperation.
RRB/slm
Attachments
COUNTY OF ROANOKE
BOARD OF SUPERVISORS BUDGET WORK SESSION
MARCH 30, 1987
AGENDA
3:00 - 3:15 Opening Remarks - Elmer Hodge
3:15 - 3:45 Expenditure Summary - Reta Busher
3:45 - 4:00 Management Services - John Chambliss
4:00 - 4:10 Public Facilities - John Hubbard
4:10 - 4:15 Utilities - Cliff Craig
4:15 - 4:30 Development - Tim Gubala
4:30 - 4:45 Sheriff - O. S. Foster
4:45 - 5:00 Fire/Rescue - Tommy Fuqua
5:00 - 5:15 Closing Remarks - Elmer Hodge
~,-
County of Roanoke
1987-88 Budget Calendar
as of December 15, 1986
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' December 15, 1986 Budget packets to be distributed to all
departments.
' December 22, 1986 -
January 8, 1987 Prepare revenue estimates.
' January 9, 1987 General review of programs, needs, and priorities
with all Department Heads and Constitutional
Officers .
' January 12-16, 1987 Deliver revenue estimates and targets to County
Administrator.
' January 16, 1987 Distribute targets to departments.
' January 22, 1987 School Board public hearing at Glenvar High School
on the school budget.
' January 30, 1987 Deadline for submission of departmental budgets to
the Department of Management and Budget.
' February 10, 1987 First budget work session with Board of
Supervisors to review revenue estimates and
establish Board priorities.
' February 17, 1987 -
March 6, 1987 Departmental budgets to be reviewed with
department heads, Assistant County Administrators
and the County Administrator.
' March 9, 1987 Final version of departmental budgets to be
submitted to the Department of Management and
Budget. (Including a list of unfunded requests)
March 24, 1987 Budget public hearing to allow citizen discussion
on the overall budget at 7 p.m.
March 30, 1987 Second budget work session with Board of
Supervisors. Departments to present their
proposed budgets and unfunded requests at 3 p.m.
April 7, 1987 Third budget work session with Board of
Supervisors at 4 p.m.
April 7, 1987 Budget public hearing to allow citizen discussion
on the overall budget at 7 p.m.
April 7, 1987 Public hearing to allow citizen discussion of the
real estate, personal property, and machinery and
tools tax rates at 7 p.m.
April 14, 1987 Adopt real estate, personal property, and
machinery and tools tax rates at 2 p.m.
April 14, 1987 Adopt the 1987-88 budget.
April 28, 1987 Adopt FY 87-88 budget appropriation resolution.
May 5, 1987 Revenue sharing advertisement. Notice of
availability of the approved budget as required by
Revenue Sharing Regulations.
NOiI~S
A. Schools must submit their budget by April 1 with the governing body's
acceptance by May 1, or within 30 clays after receiving estimate of funds.
B. A notice announcing the public hearing on a tax rate must be published
7 and 14 days prior to the date of the hearing.
C. A notice announcing the public hearing for the budget must be published at
least 10 days prior to the hearing.
D. A notice of availability of the approved budget must be published no more
than 30 days after the budget is approved by the Board of Supervisors.
'Completed steps in the budget process
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A Beauti~ulBeginning
COUNTY ADMINISTRATOR
ELMER C. HODGE
March 30, 1987
Board of Supervisors
Roanoke County
P. O. Box 29800
Roanoke, Virginia 24018-0798
Gentlemen:
BOARD Of= SUPERVISORS
BOB JOHNSON. CHAIRMAN
HOLLINS MAGISTERIAL DISTRICT
LEE GARRI.TT. VICE-CHAIRMAN
WINDSOR HIL 5 MAGISTERIAL DISTRICT
ALAN H. BRITTLE
CAVE SPRIT G MAGISTERIAL DISTRICT
STEVEN A. MCGRAW
CATAWI3A MAGISTERIAL DISTRICT
HARRY C. NICKENS
VIN T()N MAGISTERIAL DISTRICT
Attached for your review is the proposed budget for next fiscal
year. In many ways, it is a difficult budget, but there are a number of
accomplishments that the Board should take pride in. For example, the
County will complete many of the 9-1-1 and bond projects during next
fiscal year. Calendar year 1988 marks the 150th anniversary of our
County, and there are many activities planned for this event.
This is a balanced budget within existing tax rates. Regretfully,
there are few new programs, and severe cuts have been made to several
existing programs, both in the current fiscal year and in the proposed
budget. New revenues total $2.3 million. After debt service of $1.7
million, the remaining $600,000 has been shared equally between school
and County operations.
Budget Highlights
In recent months, the Board and staff have met to set overall
County goals for the upcoming fiscal year. The Board has seen the need
to increase the tax base and to be a strong, cooperative regional
partner. More recently, the philosophy of "matching recurring expenses
with recurring revenues" has achieved some degree of acceptance by the
Board. Following are some highlights of the proposed budget:
- Education - Next year's budget includes $458,000 in new debt
service for school facilities. In addition, there are $300,000 in
- discretionary funds, for a total increase of $758,000 or 3 per cent
in local funds to the schools.
C~n~n~~ of ~nttnnke
P.O. BOX 29800 ROANOKE, VIRGINIA 24018-0798 (703) 772-2004
-2-
- Public Safet - The proposed budget includes two of the nine
additional dispatchers that were requested and a technician for
the 9-1-1 system that will become operational in October, 1987.
Street signs will be placed throughout the County, and a new mobile
radio system will be installed for Fire and Rescue and Sheriff's
personnel.
- Economic Development - Next year's budget has no new funds for
the Spring Hollow reservoir, and this project, so vital to the
well-being of the Valley, will probably be delayed one year unless
Salem and Roanoke City participate.
- Staff Salaries - The budget includes a 5 per cent merit increase
for all employees who are not at top of grade on their anniversary
date. Cost-of-living increases could not be funded.
Budget Constraints
It may be helpful to know that many localities throughout Virginia
are experiencing similar budgetary challenges for a variety of reasons.
Following are some of the issues that will affect next year's budget for
Roanoke County:
- loss of $1.2 million in revenue sharing
- under realization of sales taxes and personal property taxes
- continued use over the past five years of fund balance and
non-recurring revenues
- new federal tax -legislation
- State-mandated programs without additional State revenues
- increasing number of literary loans
- debt service and operating costs of 1985 bond issue
Reductions Made
In order to meet the needs for schools, public safety, and
additional operating expenses, certain reductions in servi ce levels are
proposed for next year's budget. Following are reductions that have
already been made to balance the budget within existing tax rates:
- $2.4 million from the requests of County departments
- reductions in existing programs:
1. elimination of the public information program $ 76,000
2. elimination of the CORTRAN program 103,000
3. elimination of the brush collection service 60,000
4. elimination of the drainage program 190,000
$ 429,000
All totaled, next year's budget has been reduced by $2,829,000 and
eight employees. Staff will provide a list of other potential
reductions should the Board wish to make substitutions or additional
cuts . - -
-3-
Roanoke Count Today
The first step in solving any problem is to define the issue. The
issue for Roanoke County is, therefore, to assess the preaent situation
in terms of the County's future. The County has a good f~~ture, but many
difficult decisions must be made.
In considering the taxing. ability of the County, there is not much
more that can be done. Utility taxes were implemented two years ago;
proration of personal property taxes and annual assessment of real
estate began this year. With a real estate tax rate of $1.15 per $100,
this County has the fourth highest tax rate of any county in Virginia.
A simple tax structure with reasonable rates is essential for economic
development.
In previous years, non-recurring revenues such as funds from
annexation cases, sale of land, etc. have been used extensively to fund
recurring operating expenses. This must stop immediately, and future
funds of this type should be used for investments to increase the tax
base. The fund balance has been reduced from $2,470,814 in 1985 to
$1,134,637 in 1987, and the Board may recall the County had to borrow
$10 million in February, 1987 for cash flow.
The Board should also be aware that there are pending contingent
liabilities that could easily reduce the fund balance even further.
A Look to the Future
What then, with these budget constraints, can Roanoke County look
forward to in future years? It is anticipated that approximately $1.8
million in discretionary revenue will be available for school and County
operations for fiscal year 1988-89. That is a significant improvement
over next year's $600,000 new discretionary funds, and it .might be some
consolation to know that next year's $600,000 is quite an improvement
over the current year's zero increases, so progress is being made.
However, at that time, additional equipment and personnel will be
required for the expanded fire stations, libraries, and parks provided
by the 1985 bond issue.
Recommendation
I respectfully ask that the Board review all budget requests, by
County departments as well as schools, before deciding to reallocate
funds to the various programs. In doing so, the Board should strive to
do the following:
- operate within recurring revenues
- rebuild fund balances to avoid borrowing for cash flow
- proceed with the Spring Hollow reservoir
- maintain or simplify the existing tax structure
- provide a balance of high-quality services throughout, especially
in education and public safety
-4-
- place greater emphasis on economic development
It is not easy or popular to bring this budget to you., but it is
the responsible choice. I wish to commend the County depa~~tments for
their cooperation, their unselfishness, and their ability oice again to
do more with less. It is my sincere hope that through an understanding
of the facts our commun ty ~f The proposed budget ios he~ebyhpresented
betterment of
for Board consideration.
Respectfully,
~d~.~C~
Elmer C. Hodge
County Administrator
ECH/meh
Attachment
ROANORE COUNTY FIRE AND RESCUE DEPARTMENT
Budget Presentation
Board of Supervisors Meeting - March 30, 1987
Time
(4 min) I. Introduction
A. Review current fiscal year accom-
plishments
B. Review bond issue items
(6 min) II. Fiscal Year 87-88 Budget
A. Programs within target
B. New Programs
1. Recruitment/retention of volunteers
2. Volunteer Fire Inspector Program
3. Lease/purchase of two fire pumpers
(4 min) III. Major Unfunded Requests
A. Personnel
B. Equipment
1. Pagers for rescue
2. Additional ambulance
3. ALS radio - Rescue 6
(1 min) IV. Conclusion
Total
(15 min)
I. Introduction
A. Current Fiscal Year Accomplishments
Reorganization
1. Change of duties
position upgrades
budget.
of staff personnel and
and/or changes made within
2. Training - 2556 hours, major seminars for
chief officers, seminars for other volunteer
and career personnel that has provided new and
innovative ideas to maximize the efficiency of
the department.
3. Maintained current level of service and in
some cases enhanced delivery.
4. We use the nominal group approach to decide
major issues. This gives all segments total.
input.
5. New 800 MHz radio system - This project is
assigned to Captain Edwards and is currently
proceeding on schedule with completion
estimated in July, 1987.
B. Review Bond Issue Items
1. Mason Cove Public Safety Building
a. Contract awarded
b. Working drawings being prepared
c. Within budget
2. Cave Spring Fire Station
a. Architect hired
b. Project schedule identified
3. Mt. Pleasant and Catawba Additional Bay Areas
a. Land secured
b. Conceptional drawings prepared
c. Bid documents being prepared
4. Back Creek Fire Station
a. Recruitment of volunteers has started
b. Available land options being reviewed
c. Conceptional drawing being prepared
5. Bonsack Fire Station
a. Station and equipment requirements being
identified after which we will meet with
Botetourt County to discuss joint
venture.
6. Training Center
a. Site plan approved
b. State grant hearing - This Wednesday and
Thursday in Richmond
II. FY 87-88 Budget
A. Programs within target. All currently funded
programs can be maintained. A part-time 40 hour
clerk/typist position can be upgraded to full-time
to provide benefits and maintain continuity of
programs especially with the addition of the
volunteer recruitment/retention program that will
require additional clerical time.
B. In addition, the following new programs are
included:
1. Recruitment/retention of volunteers
2. Lease/purchase of two fire pumpers
3. Staff will develop a program that will utilize
trained volunteers to assist with the Fire
Prevention Program.
III. Major Unfunded Items
A. Personnel
1. Request for four additional people to be
cross-trained in fire and ems to respond to
calls in the Bent Mountain area during week
days. Currently the average out-time is 9.56
minutes for rescue and 6.1 minutes for fire
(34 fire responses for year of 1986 and 25
rescue calls for July - December, 1986)
2. Two additional Fire Inspectors
3. One Assistant Training Officer
4. Two additional Paramedic/Firefighters
g, Equipment
1. Pagers for volunteer rescue personnel
2, Additional ambulance (2 per year replacement)
3, Advanced life support radio equipment for
Rescue 6 (Mt. Pleasant)
4. Enhance new radio system. Replace all
telephone line controls with microwave
equipment.
IV. Conclusion
On behalf of our 600 person department, I appreciate
your commitment and consideration for the funding of
public safety operations.
6
i
COUNTY OF ROANOKE,
VIRGINIA
PROPOSED BUDGET
FISCAL YEAR 1987 - 88
A Beauti fu)Beginning
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COUNTY ADMINISTRATOR
ELMER C. HODGE
March 30, 1987
Board of Supervisors
Roanoke County
P. O. Box 29800
Roanoke, Virginia 24018-0798
Gentlemen:
BOARD OF SUPERVISORS
BOB JOHNSON. CHAIRMAN
HOLLINS MAGISTERIAL DISTRICT
LEE GARRETT, VICE-CHAIRMAN
WINDSOR HILLS MAGISTERIAL DISTRICT
ALAN H. BRITTLE
CAVE SPRING MAGISTERIAL DISTRICT
STEVEN A. MCGRAW
CATAWBA MAGISTERIAL DISTRICT
HARRY C. NICKENS
VINTON MAGISTERIAL DISTRICT
Attached for your review is the proposed budget for next fiscal
year, In many ways, it is a difficult budget, but there are a number of
accomplishments that the Board should take pride in. For example, the
County will complete many of the 9-1-1 and bond projects during next
fiscal year. Calendar year 1988 marks the 150th anniversary of our
County, and there are many activities planned for this event.
This is a balanced budget within existing tax rates. Regretfully,
there are few new programs, and severe cuts have been made to several
existing programs, both in the current fiscal
budget, New revenues total $2.3 million, Aftere debt service of posed
million, the remaining $600,000 has been shared equally between school
and County operations,
Bu dget Highlights
In recent months, the Board and staff have met to set overall
County goals for the upcoming fiscal year, The Board has seen the need
to increase the tax base and to be a stron
partner. More recently, the philosophy of "matching o~ecurring expenses
with recurring revenues" has achieved some degree of acceptance by the
Board, Following are some highlights of the proposed budget:
- Education - Next year's budget includes $458,000 in new debt
service for school facilities, In-addition, there are $300,000 in
discretionary funds, for a total increase of $758,000 or 3 per cent
in local funds to the schools,
C~n~tn~,~ of ~nttnvkp
f~C7 f3C~X ~`_~800 ROANOKE. VIf~C INIA .'401E3 07~3Fj (703) 77~ X004
-2-
- Public Safety - The proposed budget includes two of the nine
add tii oval dispatchers that were requested and a technician for
the 9-1-1 system that will become operational in October, 1987.
Street signs will be placed throughout the County, and a new mobile
radio system will be installed for Fire and Rescue and Sheriff's
personnel.
- Economic Develo ment - Next year's budget has no new funds for
the Spring Hollow reservoir, and this project, so vital to the
well-being of the Valley, will robabl be dela ed one
Salem and Roanoke Cit p y y year unless
- Staff Salaries - The budgetlpncludes a 5 per cent merit increase
for all employees who are not at top of grade on their anniversary
date. Cost-of-living increases could not be funded.
Budget Constraints
It may be helpful to know that many localities throughout Virginia
are experiencing similar budgetary challenges for a variety of reasons.
Following are some of the issues that will affect next year's budget for
Roanoke County:
- loss of $1.2 million in revenue sharing
- under realization of sales taxes and personal property taxes
- continued use over the past five years of fund balance and
non-recurring revenues
- new federal tax legislation
- State-mandated programs without additional State revenues
- increasing number of literary loans
- debt service and operating costs of 1985 bond issue
Reductions Made
In order to meet the needs for schools, public safety, and
additional operating expenses, certain reductions in service levels are
proposed for next year's budget. Following are reductions that have
already been made to balance the budget within existing tax rates:
- $2.4 million from the requests of County departments
- reductions in existing programs:
1, elimination
~ 2, elimination of
of the
th public information program
$ 76,000
~ 3. elimination of e
the CORTRAN program
brush collection service 103,000
4, elimination of the drainage progra-n 60,000
190,000
$ 429,000
All totaled, next
eight employees, St ye
aff ar's budget has been reduced by
will $2,829,000 and
reductions s}~ould
the
Boa provide a list of oth
rd wish to m
k er potential
ClltS, a
e substitutions
_ or additional
-3-
Roanoke County Today
The first step in solving any problem is to define the issue. The
issue for Roanoke County is, therefore, to assess the present situation
in terms of the County's future. The County has a good future, but many
difficult decisions must be made.
In considering the taxing ability of the County, there is not much
more that can be done. Utility taxes were implemented two years ago;
proration of personal property taxes and annual assessment of real
estate began this year. With a real estate tax rate of $1.15 per $100,
this County has the fourth highest tax rate of any county in Virginia.
A simple tax structure with reasonable rates is essential for economic
development.
In previous years, non-recurring revenues such as funds from
annexation cases, sale of land, etc. have been used extensively to fund
recurring operating expenses. This must stop immediatel
funds of this type should be used for investments to increasena he ttax
base. The fund balance has been reduced from $2,470,814 in 1985 to
$1,134,637 in 1987, and the Board may recall the County had to borrow
$10 million in February, 1987 for cash flow.
The Board should also be aware that there are pending contingent
liabilities that could easily reduce the fund balance even further.
A Look to the Future
What then, with these budget constraints, can Roanoke County look
forward to in future. years? It is anticipated that approximately $1.8
million in discretionary revenue will be available for school and County
operations for fiscal year 1988-89. That is a significant improvement
over next year's $600,000 new discretionary funds, and it might be some
consolation to know that next year's $600,000 is quite an improvement
over the current year's zero increases, so progress is being made.
However, at that time, additional equipment and personnel will be
required for the expanded fire stations, libraries, and parks provided
by the 1985 bond issue.
Recommendation
I respectfully ask that the Board review all budget requests, by
County departments as well as schools, before deciding to reallocate
funds to the various programs. In doing so, the Board should strive to
do the following:
- operate within recurring revenues
- rebuild fund balances to avoid borrowing for cash flow
- proceed with the Spring Hollow reservoir
- maintain or simplify the existing tax structure
- provide a balance of high-quality services throughout, especially
in education and public safety
-4-
- place greater emphasis on economic development
It is not easy or popular to bring this budget to you, but it is
the respons~bte choice. I wish to commend the County departments for
their coopErition, their unselfishness, and their ability once again to
do more with Less. It is my sincere hope that through an understanding
of the facts and a vision of what can be, we can work together for the
betterment of our community. The proposed budget is hereby presented
for Board consideration.
Respectfully,
Gib ~~~6-~'_~-
Elmer C. Hodge
County Administrator
ECH/meh
Attachment
COUNTY OF ROANOKE
BOARD OF SUPERVISORS BUDGET WORK SESSION
MARCfi 30, 1987
AGI3JQA
Budget Message .
. ELner Hodge
Synopsis of County Budget Beta Busher
Presentation of School Budget Bayes Wilson
Discussion of Debt Service Various
Public Facilities John Hubbard
Development Tim Cabala
Policing and Investigating Sheriff 0. S. Foster
Fire and Rescue Services T~[[tty Fuc~aa
Management Services John Chambliss
Closing Remarks Elmer Hodge
TABLE OF COIVTE[1I'S
Budget Message I
Synopsis of County Revenues II
Proposed Balanced Budget III
Summary of Budget Cuts
Informational Exhibits:
Exhibit A: New Positions Requested
Exhibit B: Vehicles Requested
Exhibit C: All Other Capital Outlay
Requested
Exhibit D: Summary of Unfunded
Departmental Requests
Fund Balance Projections IV
e
r
COUNTY OF ROANOKE
BOARD OE SUPERVISORS BUDGET PRIORITIES
FISCAL YEAR 1987-1988
• STATE MANDATE FOR TEACHERS SALARIES
• IMPLEMETTPATION OF BOND PRO,7ECTS
• DCONOMIC DEVELOPMENT
• SALARIES OF OTHER 00[TNTY PERSONNEL
COUDTI'Y OF ROANOKE
RECAP OF CURRENT YEAR PRIORITIES
BOARD PRIORITIES FY86-87 ACTION
EDUCATION MET STATE MANDATE
PUBLIC SAFETY ADDID CAREER FIRE PERSONNEL
E911
DRAINAGE
ADDED SHERIFF'S DEPARTMENT P~
ECONOMIC DEVELOPMENT SOUTHWF~T INDUSTRIAL PARK
REGIONAL COOPERATION
FINANCIAL S`I'RENC'TH
STAFF DEVELOPMENT
SPACE
AIRPORT
WATER RESERVOIR
CEI~IPER IN THE SQUARE DONATION
ADDID TO FUND BALANCE
MAINTAINED EXISTING TAX RATE
INCREASID TRAIlVING
PUBLIC SERVICE CENTER
SOUTfiVIEW SCHOOL
COUNTY OF ROANOKE
FUND BALANCE AND REVENUE TOTALS
FISCAL YEAR 1987-88
Fund
Governmental Funds - General:
General Fund
Debt Service Fund
Revenue Sharing Fund
Youth Haven II Fund
Fee Classes - Recreation
Capital Fund
Garage Fund
Internal Service Fund
Utility Fund
Beginning
Balance
$150,000
150,000
150,000
Revenues
$52,750,958
4,231,118
299,595
186,102
340,110
238,000
58,045,883
885,947
6,985,731
65,917,561
Total
Available
T1__J_
$52,750,958
4,231,118
150,000
299,595
186,102
340,110
238,000
58,195,883
885,947
Governmental Funds - School:
School Operating Fund
School Bus Fund
School Cafeteria Fund
School Federal Programs Fund
School Capital Improvements Fund
School Literary Loan Fund
School Textbook Fund
Regional Special Education E1ind
Less: Interfund Transfers
TOTAL
250,000
250,000
$400,000
400 000
53,989,241
2,731,000
1,041,156
1,941,000
4,348,060
411,003
648,680
65,110,140
$131,027,701
(29,776,987)
X101,250,714
6,985,731
66,067,561
53,989,241
250,000
2,731,000
1,041,156
1,941,000
4,348,060
411,003
648,680
65,360,140
131,427,701
(29,776,987)
$101,650,714
NOTE: The requested school budget includes a transfer of $1,200,000 new money
from the County which is $900,000 greater than the amount proposed by
the County Administrator.
-II-
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II-2
COUIaPY OF ROANOKE
FUND BALANCE AND EXPENDITURE ~TAIS
FISCAL YEAR 1987-88
~~ Ending
Expenditures Balance
Total
Governmental Rinds - General:
General Fund
Debt Service Fund $ 52,650,958 $100,000 $ 52,750,958
Revenue Sharing Fund 4,231,118
150
000 4,231,118
Youth Haven II Fund ,
299,595 150,000
299
595
Fee Classes - Recreation 186,102 ,
186
102
Capital Fund 340,110 ,
340
110
Garage Fund 238,000 ,
238,000
58,095,883 100,000 58,195,883
Internal Service Fund 885,947 885,947
Utility Fund 6,985,731 6,985,731
65,967,561 100,000 66,067,561
Governmental Funds - School
School Operating Fund 53,989,241 53
989
241
School Bus Fund
School Cafeteria Fund 250,000
2
731
000 ,
,
250,000
School Federal Programs Fund ,
,
1 041 156 2,731,000
1
041
156
School Capital Improvements Fund 1,941,000 ,
,
1
941
000
School Literary Loan Fund 4 348 060 ,
,
4,348
060
School Textbook Fund 411,003 ,
411
003
Regional Special Education Fund 648,680 ,
648,680
65,360,140 65,360,140
131,327,701 100,000 131,427,701
Less: Interfund Transfers -
~
' (29,776,987) (29,776
987)
rAi'
PO $101,550,714 ,
100 000 $101,650,714
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III-4
COUNTY OE ROANOKE
SERVICES DISCONTINUED `IC) BALANCE BUDGET
MARCH 30, 1987
Budget Cuts to Date AmDUnt Camrnents
CCRTRAN - Transportation for the $102,811 Eliminated Two Positions
Physically Challenged and Service
Public Information. 76,000 Eliminated One Position;
Discontinued Publication
of Roanoke County Today
Board Contingency 100,000 Remaining Balance $100,000
Brush Collection 60,000 Eliminated Three Positions
and Service
Drainage 190,000 Eliminated Two Positions
and Service
TOTAL 528 811
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ADDE{ACKV COUN ± `f OF ROANOKE
t-IDD~{raCY. SU~%IcrIARY
UNFUNDE=D DEPA(~TMENTAL REG~UESTS
1587-1988 F{UI)GET
DEPARTMENT AMOUNT
HUMAN RESOURCES
EMPLOYEE TRAINING AND DEVELOPMENT PRDGRAM 7,591
PAY FOR PERFORMANCE PROGRAM ~~,GGG
E~ I ENNI AL SALARY STUDY 1 E, 884
PERSDNAL COMPUTER 6, GUC r
DRUG AND ALCOHOL TESTING PROGRAM 3,33E
74, 8Cr5
COUNTY ATTORNEY
ASSISTANT COUNTY ATTORNEY 4,317
SECRETARY 1:~, 896
FRINGE BENEFITS DN NEW P05ITIDNS 8,413
LANIER WORD PROCE5SING STATIDN AND EG~UIP. 7, 5C>G
DPERATIONAL EXPENSES 1,5GU
RECODIFICATiON DF COUNTY CODE 3,GUG
FILING CABINET E5G
58, ~7b
ELECTIONS
PERSONAL CDMPUTER g, GUCr
IPM TYPEWRITER (~) 1, ~CrCi
TABLE EGG
i G, GGC ~
COMh1I SSI ONER OF REVENUE
RCCLASS DF DNE REAL ESiTATE CLERF: III 1, EGG
PULZCTNG AND 'INVESTIGATING
CIVIL DIVISION
RAD I 0 4, 5GG
DESF~;S (4) g4c_i
CHAIRS i 4) 44C ~
S, 78G
UNIFORM D.'.V~S7C-!:~'
CAF-'-.. C... f-!l.... ~-. ~.~_ _,~,_i
.-
~. (fit ~ r-' . ~_. ...__ ._ , j-~ - _ n , ~. Ni ` 1 ' . r._- ..'.~ ,.' i3 . .., <+ .
DEPARTMENT
AMOUNT
THREE NEW OFFICERS AND FRINGE E+ENEFITS 66,78
RECLASS 4 SERGEANTS TO LIEUTENANTS i1,U4~
RECLASS 4 COfZPORALS TO SERGEANTS 11, C~4
EXPENSES FOR SCUBA DIVING TEAM 5UG
DDG HANDLER 1, 5GG
198, 9C>7
DETECTIVE DIVISION
NEW POSITION - EVIDENCE TECHNICIAN 3,348
NEW POSITION - SECRETARY 15,966
RECLASS SERGEANT POSITION 1,5UG
4U, 814
SERVICES DIVISION
DISPATCHERS (7> 135, 1~6
FIREARMS RANGE ~4,5GG
FILE INDEX 8GU
FILE CABINETS, 1,554
TYPEWRITER ~ 746
CHAIR X39
RECLASS SERGEANT TG LIEUTENANT 2,761
165, 756
J AND D DISTRICT COURT
MAINTENANCE CONTRACT-TYPEWRITERS 36G
MAINTENANCE CONTRACT-TRANSCRIBER 68
MAINTENANCE CONTRACT-DICTATING MACHINE 67
MAINTENANCE CONTRACT FGR CALCULATORS L5U
PRDFESSIONAL SERVICES 3UG
TRAVEL EXPENSES 1UG
1, 145
PROBATION
PURCHASED SERVICES - DE"t"EN7ION 3, 475
PURCHASED SERVICES - PROBATION 5,545
Of= F I CE EQUIPMENT 1, C~95
TRAVEL EXPENSE 2UU
1 c_I , ,_,15
CGUN"~Y ASSESSOR
Nt.W COMMERCIAL APPRAISER POSITIDN 3G, UC~U
CGMPUTER A SS T Sl"ED ASSF_SSMENT PACN.AGE 75, C~UU
ADDITIONAL WL7"~U PROCESSOR GAPAEsILITY 5, C~OC~
F~tC;t_A:=S RE=Ai.._ [::STAT[= CL[:_F(i: I TO CLE=Rf: I I 1, `:,C%~::~
1 1 r. ;-i_~ij
DEPARTMENT .AMOUNT
PROCUREMENT
PDSTAGE MACHINE AND DIETER 6, 5C-U
FILE CABINETS 594
DRDP EsOXES FOR MAIL SERVICES 25U
(:ARGO VAN TO HE USED BY MAIL CDURIER 13,9UG
REFURBISHING MAiLRDOM ~ 1,5GU
RECLASS CONTRACT SUPERVISOR 866
PART-TIME CLERK 6,GUU
MAIL CLERK (RECLASS) 1,5UU
31, 11G
FIRE
UPGRADE DIVISION CAPTAINS TD DIVISION CHIEF 3~,GUG
Ui~GRADE FIRE LIEUTENANTS TO CAPTAINS 13,2UC?
UPGRADE SECRETARY TO ADMINISTRATIVE SECRETA 1,616
3-PARA. /FIREFIGHTERS, i LIET. FOR BENT MTN. 96, qGC~
ADDITIONAL FIRE INSPECTDRS AND EXPENSES BU, 175
2-PARA./FIREFIGHTERS FOR CAVE SPRING 48,UUG
VOLUNTEER LAISON OFFICER AND EXPENSES 41;UGG
E[~UIPMENT FOR EMERGENCY OPERATIONS CENTER 8,5UU
UNIVERSAL WEIGHT MACHINES 3C>,6GG
FILE CABINETS FOR CAREER PERSONNEL 518
DESY. AND CHAIR FDR SUPPRESSION CAPTAIN 1,140
NEW FIRE HYDRANTS 6~,r_~UG
FIRE APPARATUS TEST PIT 6U,UGG
PLANS REVIEW TABLE AND CHAIR 8GU
COMMUNICATIONS ENHANCEMENT 2UU,GGC~
1 C~ ADD I T I DNAL TELEPHONE L I NE5 FOR EOC 3, 6C>G
EMERGENCY LINK RADIOS 7,6GC>
CITIZENS CPR PROGRAI-t 11, 5U0
TO ASSIST IN PAYMENT FOR TRAINING CENTER iGC,,C~GG
BC~;~, 049
TRAINING ACTIVITY CENTER
ASSISTANT TRAINING DFFICER
CITIZEN CPR
VIDAMAGIC VIDEO MACHINE
TRAINING CENTER COSTS
FIRE PREVENTION TRAINING
4U, 269
~, C>GU
~, SC~C~
5, UGU
2, UUG
5I, 769
RESCUE
REFURE~ISH ADDITIONAL AMBULANCE
CAR FOR EMS SUPERVISOR
1: WATT APCDR MEDICAL RADIO-hIOUNT
MAINTENANCE ON RESCUE VEHICLES AT
5~_> PL- t~SUNr 1L PAGcRS
I;r"i,vD i-'_._:~_D ~C=~F_I_i;F~L~= f±F1DIOS
44, OOC-
1 `, c_~UU
PLEASANT 1 C~, UC~U
CD. GARAG 4C>, i SOU
- ,_i_I, l_Il k:1
4= '~ i i (~ c:~
`~ r.=• ,
DEPARTMENT AMOUNT
EMERGENCY SERVICES
ANNUAL PHYSICALS FOR HAZ. MAT. TEAM MEMBERS 2G, C~UU
ANIMAL CONTROL '
2 ASSISTANT ANIMAL COPdTROL OFFICERS 36, UC>G
ASSISTANT CO. ADMIN. - PUE+LIC FACILITIES
911/BC~G MHZ SYSTEM 133, UGU
PUBLIC SERVICE CENTER IMPROVEMENTS iUU,UUC>
REPLACEMENT VEHICLES AND EG?UI P. 5G, GUG
283, UUU
PLANNING AND ZONING
ZONING ORDINANCE 56,SU7
ECONOMIC DEVELOPMENT
BLUE RIDGE REGION OF VA. S; UUU
CONSTRUCTIOh11~UILDING SERVICES
3 NEW INSPECTION POSITIONS 7G,G46
VEHICLES FDR NEW POSITIONS 19,GGG
i ADDITIONAL. VEHICLE 9, 9C~C>
PRDFESSIONAL_ 5ERVICES ~~ GUc'~
1 U3, 946
LIE{RARY
PART-TIME ASSISTANCE 1 U, UC>U
NEW CAR 8, ~C>G
1 r~, ~~ ~a
CIRCUIT COURT
OFFICE Fl!RN; TURE 66, 9C>C1
LAW LTHRARY F=URh:?TIJFr= ? 4, ;43
c,l ~~"
DEPARTMENT
TREASURER
CALCULATORS
TYPEWRITER
CHAIRS (~)
A1~10UNT
(~)
SC,C~
B L J
.?, 90
1, 71~
CLERK OF THE CIRCUIT COURT
READER - PRINTER
DATA PROCESSING
7937XP DISC DRIVE
COMF~UTER MEMORY 3ML-~
TOTAL
1 E, UC~C~
1 ~, UUG
L, 4G 1, C~7E
FUND1
SOURCES OF FUNDS
---------------------------------------
UNAPPROPRIATED BALANCE AT JULY 1, 1986
BOARD CONTINGENCY
BALANCE AT MARCH 24, 1987
ADDITION FROM PROPOSED 1987-88 BUDGET
OTHER SOURCES OF INCOME
FRIENDSHIP MANOR
SALE OF COOKS BOTTOM PROPERTY
FED LANE SETTLEMENT
TOTAL SOURCES OF FUNDS
USES OF FUNDS
------------------------------------------
SHORT-TERM BORROWING
PUBLIC SERVICE CENTER
APPROPRIATIONS NEEDED
FRIENDSHIP MANOR RROFESSIONAL FEES
ADDITIONAL INSURANCE PREMIUMS
HIRE TEACHER-5ESOUICENTENNIAL
OPTION TO PURCHASE PROPERTY AT LANDFILL
WATER RESERVOIk EXPENDITURES
YMCA YEARLY PAYMENT
SOUTHVIEW
TOTAL USES OF FUNDS
CURRENT PROJECTED BALANCE AT JUNE 30,1988
COUNTY OF kOANOKE
FUND BALANCE RROJECTIONS
MARCH 30, 1987
THE MINIMUM SUGGESTED FUND BALANCE IS 3z OF THE
GENERAL FUND BALANCE
DEFICIT IN SUGGESTED FUND BALANCE
FUND BOARD MISC
BALANCE CONTINGENCY REVENUE TOTAL
i1, 584, 637 , 11,584,637
83,930
100,000
1,584,631 183,930
83,930
100,000
125,000 125,000
160,000 160,000
175,000 175,000
460,000 2,228,567
100,000 100,000
160,000 160,000
75,000 75,000
45,000 45,000
12,000 12,000
50,000 50,000
310,000 310,000
40,000 40,000
175,000 175,000
450,000 57,000 460,000 967,000
-------------------------------------------
51,134,637 1126,930 30 f1, 261,567
1,582,529 1,582,529
------------ ------------
(f447,892) (f320,962)
USE OF THIS FUND BALANCE IS A NON-RECURRING REVENUE AND MUST BE
GENERATED RY NEW TAX DOLLARS IN FUTURE YEARS. DEPLETION DF FUHD
BALANCE CAUSES INCREASED SHORT TERM BORROWING AHD COULD JEOPARDIZE
AOND RATINGS ON CURRENT RND FUTURE BORROWINGS. A 1X DEVIATIDN OF
YEAR END EXPENDITURES WOULD AMOUNT TO 5511,000.
STAFF DOES NOT RECOMMEND DEPLETING THE FUND BALANCE BELOW THIS LEVEL
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IV-2
County of Roanoke
1987-88 Budget Calendar
' December 15, 1986 Budget packets to be distributed to all
departments.
' December 22, 1986 -
January 8, 1987 Prepare revenue estimates.
' January 9, 1987 General review of programs, needs, and priorities
with all Department Heads anal Constitutional
Officers .
' January 12-16, 1987 Deliver revenue estimates and targets to County
Administrator.
' January 16, 1987 Distribute targets to departments.
' January 22, 1987 School Board public hearing at Glenvar High School
on the school budget.
' January 30, 1987 Deadline for submission of departmental budgets to
the Department of Management and Budget.
' February 10, 1987 First budget work session with Board of
Supervisors to review revenue estimates and
establish Board priorities.
' February 17, 1987 -
March 6, 1987 Departmental budgets to be reviewed with
departm°nt heads, Assistant County Administrators
and the County Administrator.
' March 9, 1987 Final version of departmental budgets to be
submitted to the Departmrent of Management and
Budget. (Including a list of unfunded requests)
' March 24, 1987 Budget public hearing to allow citizen discussion
on the overall budget at 7 p.m.
March 30, 1987 Joint budget work session between School Board and
Board of Supervisors at 2 p.m.
March 30, 1987 Second budget work session with Board of
Supervisors. Departments to present their
proposed budgets and unfunded reguests at 3 p.m.
April 7, 1987 Third budget work session with Board of
Supervisors at 4 p.m.
April 7, 1987 Budget public hearing to allow citizen discussion
on the overall budget at 7 p.m. -
April 7, 1987 Public hearing to allow citizen discussion of the
real estate, personal property, and machinery and
tools tax rates at 7 p.m.
April 14, 1987 Adopt real estate, personal property, and
machinery and tools tax rates at 2 p.m.
April 14, 1987 Adopt thP 1987-88 budget,
April 28, 1987 Adopt FY 87-88 budget appropriation resolution.
May 5, 1987 Revenue :haring advertisement. Notice of
availability of the approved budget as required by
Revenue Sharing Regulations.
NOTES
A. Schools must submit their budget by April 1 with the governing body's
acceptance by May 1, or within 30 days after receiving estimate of funds.
B. A notice announcing the public hearing on a tax rate must be published
7 and 14 days prior to the date of the hearing.
C. A notice announcing the public hearing for the budget must be published at
least 10 days prior to the hearing.
D. A notice of availability of the approved budget must be published no more
than 30 days after the budget is approved by the Board of Supervisors.
'Completed steps in the budget process
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T T T T T T T T T ~ ~ V Q O Q Q ~ Q
ROANOKE COUNTY SCHOOLS
Local Operating Fund Increase
~ouM-
4,000,000
3,000,000
2,000,000
1,000,000
50000 Bus Apps
166000 Operati
0
1981-82
1982-83
1983-84
1984-85
1985-86
1988-87
LOCAL FUND S
17,199,240
18,759,904
19,795,835
23,000,000
23,950,000
24,516,000 „
BUS FUND APPRO.
INCREASE
799,482
1,560, 664
1,035,931
3,204,165
950,000
566,000
150,000
PERCENT
4.87%
s.o7%
5.52%
16.19%
4.13%
2.36%
2.99%
.63 %
1981-82 1982-83 1983-84 1984-85 1985-8~8 1986-87
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ROANOKE COUNTY SCHOOLS
BUDGET
- =~
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1987-88
~ ROAN ~
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OFFICE OF DIVISION SUPERINTENDENT
ROANOKE COUNTY SCHOOLS
526 SOUTH COLLEGE AVENUE
SALEM, VIRGINIA 24153
SUPERINTENDENT'S MESSAGE
The enclosed Roanoke County Schools Operating Budget for
1987-88 is a budget of austerity. Except for uncontrollable
increases in special education tuition, insurance premiums, and
the cost of relocatable classrooms for the Southview program, the
budget reflects current level, or less, expenditures in all
nonpersonnel categories. Personnel items include a 6 1/2 percent
increase for teachers and administrative personnel and a 6
percent increase for classified personnel. The increase includes
the experience step.
Every phase of the school system's needs has been closely
evaluated by budget committees, staff, and school board. Many
valid needs are omitted and left unfunded. Student textbook fees
and lunch prices have been increased to make those areas as self-
sustaining as possible.
Although the budget is very frugal, all instructional
programs will be maintained. The teacher salary increase is a
respectable amount, but less in comparison with surrounding
school districts.
The school operating budget for 1987-88 reflects a 5 1/2
percent increase for school operations over the current budget.
The local appropriation required to fund the budget will need to
increase by $1.2 million (4.9$). In view of the fact that one
year ago the school board and staff had estimated that the need
for local funds for 1987-88 could be as much as 8 percent, it is
felt that a 4.9 percent increase in local funding is a fair
request and one that will maintain the quality of the public
school system in Roanoke County.
Bayes Wilson, Superintendent
ROANOKE COUNTY PUBLIC SCHOOLS
1987-88 BUDGET
SCHOOL BOARD MEMBERS
Mr. Frank Thomas, Chairman
Mrs. Barbara tBootie) Chewning, Vice Chairman
Mrs. Charlsie Pafford
Mr. Paul Black
Mr. Richard Cullinan
Miss Ruth C. Wade, Clerk
ADMINISTRATION
Mr. Bayes E. Wilson, Superintendent
Dr. Ted Viars, Associate Superintendent
Mr. Aubrey Vaughan, Assistant Superintendent
March 26, 1987
TABLE OF CONTENTS
BUDGET SUMMARY ............................................ 1
SCHOOL OPERATING FUND
Summary of School Operating Fund ..................... 2
REVENUE
From State Funds .............................. 3-4
From Federal Funds ............................ 5-6
From Local Funds .............................. 7-8
From Other Funds ............................. 9-10
EXPENDITURES - REGULAR DAY SCHOOL
Administration .............................. 11-12
Instruction ..... ........................... 13-14
Attendance & Health Services ................ 15-16
Transportation of Pupils .................... 17-18
Operation & Maintenance ..................... 19-20
Fixed Charges.. ........................... 21-22
Capital Outlay #1...••.••••••••••••••••••••. 23-24
EXPENDITURES - SPECIAL PROGRAMS
Summer School ............................... 25-26
Adult Education ............................. 27-28
FUNDS NEEDED ON A PER PUPIL BASIS ................... 29
SPECIAL PURPOSE FUNDS
School Debt Fund ...................................... 30-31
Cafeteria Fund ........................................ 32-33
Federal Programs Fund ................................. 34-35
Textbook Fund ......................................... 36-37
School Bus Fund ....................................... 38-39
Garage #2 Complex ..................................... 40-41
Regional Special Ed Fund...... ........................ 42-43
Capital Improvements ................................. 44-45
Literary Loan Fund .................................... 46-47
1
1987-88 BUDGET SUMMARY - ALL FUNDS
FUND
SCHOOL OPERATING FUND
Regular Day School
Special Programs
AMT BUDGETED LOCAL APPROP
53,695,316
293,925
TOTAL SCHOOL OPERATING FUND
SCHOOL BUS FUND
TOTAL CO. APPROP. FOR OPERATION
SCHOOL DEBT FUND
CAFETERIA FUND
FEDERAL PROGRAMS FUND
TEXTBOgK FUND
REGIONAL SPECIAL ED FUND
CAPITAL IMPROVEMENTS
LITERARY LOAN FUND
53,989,241 25,716,000
250,000 150,000
25,866,000
1,027,244 938,665
2,731,000
1,041,.156
411,003
648,680
1,941,000
4,348,060
----------- ------------
TOTAL SCHOOL BUDGET 66,387,384 26,804,665
___________ ____________
GARAGE #2 COMPLEX (Operated by 238,000
School Board, but financed by
County.)
2
SUMMARY OF SCHOOL OPERATING BUDGET 1987-88
$ OF TOTAL
AMOUNT OPERATING FUND
INCOME
State Funds $ 22,145,698 41.02
Federal Funds 75,844 0.14$
Local Funds:
Sales Tax 5,403,959 10.01$
Local Approp-County 25,716,000 47.63$
Other Funds 647,740
---------- 1.20
----------
TOTAL INCOME 53,989,241 100.00$
EXPENDITURES
Administration 747,123 1.38
Instruction 34,498,213 63.90$
Att. & Health Ser. 440,813 0.82$
Transportation 1,783,361 3.30
Oper. & Maintenance 6,061,383 11.23$
Fixed Charges 10,074,923 18.66
Capital Outlay 89,500
----------- 0.17$
----------
TOTAL REGULAR DAY SCH 53,695,316
----------- 99.46$
----------
Special Programs:
Summer School 163,714 0.30
Adult Education 130,211
----------- 0.24
----------
TOTAL SPECIAL PROGRAMS 293,925 0.54$
TOTAL EXPENDITURES 53,989,241 100.00$
R E V E N U E
SCHOOL OPERATING FUND
4
SCHOOL OPERATING FUND
REVENUE - FROM STATE FUNDS
BUDGET BUDGET INCREASE OR
DESCRIPTION
-------------------------------------- 1986-87
---------------- 1987-88
------------- (DDCREASE) $
----------------------
Basic Appropriation 13,069,679 14,420,527 1,350,84$
Transitional Payment 1,138,145 1,133,976 (4,169)
Foster Hcame Children 202,609 164,000 (38,609)
Gifted and Talented 179,297 194,174 14,877
Remedial Education 27,090 27,090 0
*Reimb. Fixed Chgs-Soc. Sec. 1,477,994 1,656,557 178,563
*Reimb. Fixed Chgs VSRS 2,244,952 2,470,749 225,797
*Reimb. Fixed Chgs-Life Ins. 60,120 65,905 5,785
Transportation of Pupils 465,719 463,953 (1,766)
Special Ed.-Programs & Scholarships 636,070 886,147 250,077
Vocational Education 698,815 662,620 (36,195)
TOTAL FROM STATE FUNDS 20,200,490 22,145,698 1,945,208 9.63
b
SCHOOL OPERATING FUND
REVENUE - FROM FIDERAL FUNDS
BUDGET BUDGET INCREASE OR
DFSCRIPT~ON 1986-87 1987-88 (DECREASE) ~
Forst Reserve Fund
Public Law 93-380 (formerly PL874)
Occupational/Voc Adult
Voc Ed-Occup Preparation
Voc Ed-Handicapped Entitlement
Voc Ed-Disadvantaged Entitlement
Voc Ed-Consumer & Homemaking
Voc Ed-Equipment
TOTAL FROM FEDERAL FUNDS
1,000 1,000 0
12,000 0 (12,000)
0 4,200 4,200
0 12,533 12,533
0 21,111 21,111
0 7,000 7,000
0 30,000 30,000
13,000 75,844 62,844 483.42
8
x
SCHOOL OPERATING FUND
REVENUE - FROM FOCAL FUNDS
---- - - BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DDCREASE) $
State Sales Tax
Local Apporopriation
Local Approp.-Dempster Pick Up
5,015,503 5,403,959 388,456
24,471,000 25,671,000 1,200,000
45,000 45,000 0
TOTAL FROM FOCAL FUNDS 29,531,503 31,119,959 1,588,456 5.38
lU
SCHOOL OPERATING FUND
REVENGE - FROM C1I'HER FUNDS
------
----------------
-----------
----------------------
--------------------------------- BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
Rebates/Insurance Refunds 18,000 12,000 (6,000)
Rents 8,000 54,540 46,540
Tuition-Private Source-Driver E. 53,625 55,000 1,375
Transportation of Pupils-Act. Bus 4,000 4,000 0
Tuition-Private Source-Day School 75,000 70,000 (5,000)
Tuition-Private Source-Adult Ed. 40,000 40,000 0
Tuition-Summer School 105,000 132,500 27,500
Tuition-another county or city 500,000 275,000 (225,000)
Sale of school buses & equipment 10,000 4,200 (5,800)
Miscellaneous 4,000 500 (3,500)
Bal. due from Salem 94,000 0 (94,000)
Bal. due Salem Cafe. Funds/Conehurst 55,500
------- 0
------- (55,500)
---------
TOTAL FROM GTHER FUNDS 967,125 647,740 (319,385) -33.02$
'DOTAL REVENUE SCHOOL OPERATING 50,712,118 53,989,241 3,277,123 6.46$
E X P E N D I T U R E S
SCHOOL OPERATING FUND:
REGULAR DAY SCHOOL
SPECIAL PROGRAMS
12
SC~i00L OPERATING FU1~ID - RF]C~[JLAR DAY SCHOOL
ADMINISTRATION
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
-----------------------------------------------------------------------------------T-----
Carp. of School Board Members &
Electoral Board Members 9,500 9,500 0
Carp. of Adm. Personnel 469,622 496,993 27,371
TOTAL PERSONNEL SERVICES 479,122 506,493 27,371 5.71
Audit Expenses 27,000 27,000 0
Telephone & Postage Expenses 53,000 53,000 0
Travel Aram. Personnel & School
Board Members 5,500 5,500 0
School Board Dues, Publications,
Inservice, Adv. & Consultants 14,500 17,500 3,000
Data Processing Services 120,630 120,630 0
Legal Services 5,000 5,000 0
Office Supplies 10,000 9,500 (500)
Census 5,000 2,500 (2,500)
TOTAL NONSALARY ITEMS 240,630 240,630 0 0.00$
TOTAL ADMINISTRATION 719,752 747,123 27,371 3.80$
14
SCHOOL OPERATING FUND - RDGULAR DAY SCHOOL
INSTRUCTION
-----------------------------------------------------------------------------------------
BUDGET BUDGF'T INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
Carp. of Prin. & Asst. Principals
Teachers, Librarians & Guid. Counselors
Supplements-High School & Elementary
Contingency Fund, Addl. Hrs., Degrees
Carp. of Assoc. Supt., Directors,
Supervisors & Visiting Teachers
Carp. of Substitute Teachers
Carp. of Hanebound Instructors
Carp. of Teacher Aides
Carp. of Clerical Personnel
Early Retirement Incentive Program
'IbTAL PERSONNEL SERVICES
Travel-Instructional Personnel
Inservice Training & Evaluation
Other Instructional Costs
Data Processing Services
Special Ed. Tuition Grants
Instructional Supplies
Library Books, Supplies, etc.
Appropriation to Textbook Fund
Textbooks Furnished Free
TOTAL NONSALARY ITEMS
TOTAL INSTRUCTION
2,041,587 2,125,635 84,048
24,979,597 26,647,209 1,667,612
246,000 262,490 16,490
15,000 15,000 0
783,837 900,626 116,789
246,600 262,629 16,029
60,000 63,900 3,900
1,264,460 1,357,071 92,611
1,029,562 1,103,726 74,164
90,000
---------- 90,000
---------- 0
---------
30,756,643
84,637
70,137
249,267
120,630
173,760
494,679
150,667
142,000
32,828,286 2,071,643 6.74$
84,637
70,137
249,267
120,630
335 , 760
490,046
150,667
153,783
15,000 15,000
0
0
0
0
162,000
(4,633)
0
11,783
0
1,500,777 1,669,927 169,150 11,27
32,257,420 34,498,213 2,240,793 6.95
16
SC~IOOL OPIIZATING F'UI~ID - RBG[TLAR DAY SCHOOL
ATTENDANCE & HEALTH SERVICES
BUDGET BUDGET INCREASE OR
DESCRIPTION
---------------------------------------- 1986-87
---------------- 1987-88
------------ (DECREASE) $
---------------------
Carp. of Secretaries 94,859 90,995 (3,864)
Comp. of Psychologist, Psychiatrist,
and other personnel 228,758 231,153 2,395
Carp. of Health Nurses 61,976 64,502 2,526
TOTAL PERSONNEL SERVICES 385,593 386,650 1,057 .27$
Travel 17,313 17,313
Legal Services 20,000 20,000
Materials, Tests, Consultations 16,850 16,850
TOTAL NONSALARY ITEMS 54,163 54,163
TOTAL ATTENDANCE & HEALTH SERVICES 439,756 440,813
0
0
0
0 0.00$
1,057 .24~
18
SCHOOL OPERATING FTJND - RDGULAR DAY SCHOOL
TRANSPORTATION OF PUPILS
---------------------------------------------------------------------------------T------,
BUDGE~'T BUDGET INCREASE OF2
DESCRIPTION 1986-87 1987-88 (DDCREASE) $
Canp. of Secretaries
Carp. of Bus Aides
Canp. of Supervisors
Canp. of Bus Drivers
Canp. of Garage Employees
TOTAL PERSONNEL SERVICES
Insurance on transportation vehicles
Trans. paid to parents for trans-
porting special ed. students
Other transportation casts
Parts, tires, tubes, etc.
Gasoline, grease, oil, etc.
Replacement of vehicles
TOTAL NONSALARY ITEMS
35 , 910
42,800
110,143
945,000
183,450
1,317,303
45,000
46,000
14,200
86,000
251,000
0
442,200
38 , 390
40,766
117,591
1,003,669
185,245
1,385,661
45,000
40,000 (6,000)
14,200 0
86,000 0
212,500 (38,500)
0 0
397,700 (44,500) -10.06
2,480
(2,034)
7,448
58,669
1,795
68 , 358
5.19$
0
TOTAL TRANSPORTATION OF PUPILS 1,759,503 1,783,361 23,858 1.36
20
SCii00L OPERATING FUND - REGULAR DAY SCHOOL
OPERATION & MAINTENANCE
------------------------------------------------------------------------------------------
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DF]CREASE) $
Comp. of Custodial Personnel
Carp. of Warehouse/Delivery Personnel
Carp. of Driver Ed. Mechanic
Carp. of Maintenance Employees
1,678,046
110,143
18 , 252
795,430
1,722,580
117,682
19,077
853,079
44,534
7,539
825
57,649
TOTAL PERSONNEL SERVICES
Utilities:
Electrical Services
Energy Conservation Equipment
Telephone Services
Water Services
Sewage Disposal
Dumpster Pick Up, Uniform Rent, Misc.
Custodial Supplies & Light Bulbs
Fuel (gas, coal & oil)
Operational Vehicles:
Replacement of Operational Vehicles
Parts, tires, tubes, gas, oil, ins.
Driver Ed. Vehicles:
Rental, parts, gas, ins.
Replacement of Vehicles
Repair & Repl. Fern. & Equip.
Maintenance Vehicles:
Replacement of Maint. Vehicles
Parts, tires, tubes, gas, oil, ins.
Contracted Maintenance
Building Materials
PTA Matching Funds
TOTAL NONSALARY ITEMS
TOTAL OPERATION & MAINTENANCE
2,601,871 2,712,418
110,547 4.25$
1,398,000 1,377,780 (20,220)
108,000 108,000 0
125,000 121,250 (3,750)
20,000 19,710 (290)
40,000 39,050 (950)
55,450 55,750 300
71,750 71,750 0
447,500 421,500 (26,000)
30,000 0 (30,000)
27,375 19,800 (7,575)
34,468 26,380 (8,088)
0 0 0
254,890 234,732 (20,158)
0 0 0
91,900 80,700 (11,200)
389,199 490,522 101,323
276,473 267,041 (9,432)
15,000 15,000 0
3,385,005 3,348,965 (36,040) -1.06
5,986,876 6,061,383 74,507 1.24$
22
SCHOOL OPERATING FUND - RF]GULAR DAY SCEiOOL
FIXID CHARGES
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DDCREASE) ~
----------------------------------------------------------------------------------------
Terminal Pay-Sick Leave Balance 55,000 55,000 0
------ ------ ------
TOTAL PERSONNEL SERVICES 55,000 55,000 0 0.00$
Workmens Compensation Insurance
120,000 120,000
0
Employers cost for matching-soc.
sec./retirement/life insurance
Employers cost for hospital ins.,
retirement & life ins. for employees
'II~TAL SALARY RELATED ITEMS
6,285,500 6,765,994 480,494
2,595,000 2,747,086 152,086
9,000,500 9,633,080 632,580 7.27$
Insurance-fire/theft/liability
Unemployment compensation
Contingency Fund
TOTAL NONSALARY ITEMS
TOTAL FIXED CHARGES
120,269 316,843 196,574
20,000 20,000 0
50,000
------- 50,000
------- 0
-------
190,269 386,843 196,574 103.31
9,245,769 10,074,923 829,154 8.97$
24
SC~iOOL OPERATING FUND - REQJLAR DAY SCHOOL
CAPITAL OUTLAY #1
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
Relocatable Classrooms 0 89,500 89,500
26
SCHOOL OPERATING F~J1~ID - SPDCIAL PROGRAMS
SUMMER SCHOOL
BUDGET BUDGh~ ILJGREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
Comp. of Clerical & Driver Ed. Aides 8,000 8,000 0
Comp. of Instructional Personnel 139,446 125,664 (13,782)
Carp. of Bus Drivers 14,350 14,350 0
TOTAL PERSONNEL SERVICES 161,796 148,014 (13,782) -8.52$
Bus Parts, Gas, Oil, etc. 9,450 9,450
Driver Ed. Costs 4,200 4,200
Instructional Materials 2,050 2,050
TOTAL NONSALARY ITEMS 15,700 15,700
TOTAL SUMMER SCHOOL 177,496 163,714
0
0
0
0
0.00$
(13,782) -7.76
28
SCHOOL OPERATING FUND - SPDCIAL PROGRAMS
ADULT EDUCATION
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
Carp. of Secretarial 27,380 32,045
Carp. of Instructors 98,166 98,166
TOTAL PERSONNEL SERVICES 125,546 130,211
4,665
0
4,665 3.72$
TOTAL ADULT EDUCATION 125,546 130,211 4,665 3.72
SC:EiOOL OPERATING FUND - SUNY~IARY
TOTAL EXPENDITURES - SCHOOL OPERATING:
Personnel Services-Regular Day School 35,595,532 37,874,508 2,278,976
Personnel Services-Special Programs 287,342 278,225 (9,117)
Salary Related Costs 9,000,500 9,654,868 654,368
*SUBTOTAL-Personnel & Related Costs 44,883,374 47,807,601 2,924,227
Non-Salary Items-Regular Day School 5,813,044 6,165,940 352,896
Nan-Salary Items-Special Programs 15,700 15,700 0
SUBTOTAL-Nonsalary Items 5,828,744 6,181,640 352,896
GRAND TOTAL-SCHOOL OPERATING FUND 50,712,118 53,989,241 3,277,123
*Note: 89$ of total budget is for salaries & related costs.
29
FUNDS NEIDID ON A PER PUPIL BASIS
FUNDS NEIDID FOR 1987-88 ON A PER PUPIL BASIS FOR SCHOOL OPERATION
IDUCATIONAL OPERATING FUND: Regular Day School $53,695,316
Special Programs $ 293,925
$53,989,241
ESTIMATID ENROLLMENT SEPTEMBER, 1987 = 13,600 STUDENTS
or $3,969.80 per student for Operation
******************************************************************************************
INCOME DISTRIBUTION BY PERCENTAGE
SOURCE AMOUNT
State Fund $22,145,698
Federal Funds 75,844
Local Funds-Sales Tax 5,403,959
-Local Appropriation 25,716,000
Other Funds 647,740
TOTAL INCOME $53,989,241
PERCENTAGE OF TOTAL
41.02$
0.14$
10.01$
47.63$
1.20
100.00$
DIVISION OF FSTIMATID PER PUPIL OOST BASED ON ABOVE PERCENTAGES OF INCOME SOURCES
SOURCE
State Funds
Federal Funds
Local Funds-Sales Tax
-Local Appropriation
Other Funds
PERCENTAGE PER PUPIL OOST AMOUNT PER PUPIL
41.02 $3,969.80 $1,628.41
0.14 $3,969.80 5.56
10.01$ $3,969.80 397.38
47.63 $3,969.80 1,890.81
1.20 $3,969.80 47.64
~~ 100.00$ $3,969.80
SPDCIAL PURP06E Fi)I~IDS
Funds on the following pages are for special
purposes and are budgeted separately from the
school operating fund.
31
SCHOOL DEBT FUND
--------------------------------------- -----------------
BUDGET ------------
BUDGET ---------------------
INCREASE OR
DESCRIPTION 1986-87 1987-88 (DDCREASE) ~
INC.'ONiE
Interest on Bond Proceeds 380,000 0 (380,000)
Roanoke City's Annexation Payment 84,853 88,579 3,726
Local Appropriation 480,336 938,665 458,329
Due frcam City of Salem 73 0 ( 73 )
TOTAL INCOME 945,262 1,027,244 81,982 8.67
EXPENDITURES
Payment of Bonds 270,000 310,000 40,000
Payment of Literary Fund Loans 133,870 124,104 (9,766)
Interest on Bands 18,060 7,275 (10,785)
Interest in Literary Fund Loans 44,082 77,304 33,222)
Miscellaneous/Service Charges 1,500 1,500 0
New Bond Series (4.9 million)
Payment of Bonds 106,167 179,667 73,500
Payment of Interest 371,583 327,394 (44,189)
TOTAL EXPENDITURES 945,262 1,027,244 81,982 8.67
33
------------------------------------------------------------------------------------------
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
Budgeted Balance 568,000 0 (568,000)
Pupil, Adult, & Other Sales 1,550,000 2,146,000 596,000)
From Other Sources 170,000 65,000 (105,000)
Federal Reimbursement 415,000 425,000 10,000
State Reimbursement 95,000 95,000 0
TOTAL INCOME 2,798,000 2,731,000 (67,000) -2.39
EXPENDITURES
Salaries-Central Office 75,000 79,200 4,200
Salaries-Workers/Managers in Schools 1,080,000 1,104,000 24,000
Food 1,147,000 1,100,000 (47,000)
Equipment-New & Replacement 45,000 10,000 (35,000)
Repairs 35,000 35,000 0
Storage of Comn~dities 10,000 10,000 0
Supplies, Miscellaneous 105,000 105,000 0
Fixed Charges (FICA/VSRS/EIC) 250,000 287,800 37,800
Reimb. Sch. Oper.-Salem Balances 51,000 0 (51,000)
TOTAL EXPENDITURES 2,798,000 2,731,000 (67,000) -2.39$
35
FIDERAL PROGRAMS FUND
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
INCOME
Chapter I 453,121 453,121 0
Block Grants 84,000 84,000 0
Title VI-B Flow-Thru Funds 306,519 356,445 49,926
Pre-School Mini Grant 4,953 6,100 1,147
Inservice-Special Ed. 6,185 7,500 1,315
Autistic Children 50,000 0 (50,000)
Vietnamese & Cambodian Refugees 3,000 3,000 0
Job Training Partnership Act 50,000 50,000 0
Grants 25,000 35,000 10,000
Flood Damage 715,692 0 (715,692)
Title II 0 10,990 10,990
Drug Abuse Program 0 35,000 35,000
TOTAL INCOME 1,698,470 1,041,156 (657,314) -38.70$
EXPENDITURES
Chapter I 453,121 453,121 0
Block Grants 84,000 84,000 0
Title VI-B Flow-Thru Funds 306,519 .356,445 49,926
Pre-School Mini Grant 4,953 6,100 1,147
Inservice-Special Ed. 6,185 7,500 1,315
Autistic Children 50,000 0 (50,000)
Vietnamese & Cambodian Refugees 3,000 3,000 0
Job Training Partnership Act 50,000 50,000 0
Grants 25,000 35,000 10,000
Flood Damage 715,692 0 (715,692)
Title II 0 10,990 10,990
Drug Abuse Program 0 35,000 35,000
TOTAL EXPENDITURES 1,698,470 1,041,156 (657,314) -38.70$
37
TEXTBOOK FUND
BUDGET BWGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DDCREASE) $
INCOME
Rental 196,626 234,320 37,694
Sales 4,000 4,000 0
Textbooks Furnished Free 15,000 15,000 0
Fines for Damaged Books 400 400 0
Payment for Lost Books 2,500 2,500 0
Budgeted Balance 175,092 0 (175,092)
Funds from School Operating Fund 142,000 153,783 11,783
Sale of Receipt Books 1,741 1,000 (741)
TOTAL INCOME 537,359 411,003 (126,356) -23.51$
EXPENDITURES
Salaries-Regular Employees 22,159 23,507 1,348
Salaries-T~nporary Employees 6,500 7,500 1,000
Non-consignment Payments 139,000 138,008 (992)
Consignment Payments 363,500 235,140 (128,360)
Travel Expenses 200 200 0
Fixed Charges 6,000 6,648 648
TOTAL EXPENDITURES 537,359 411,003 (126,356) -23.51
39
SCHOOL BUSES
BUDGET BUDGET
DESCRIPTION 1986-87 1987-88
100,000
IIVCONIE
Local Appropriation
Sale of Land: Pathways
Starkey
Hollins
Bal. from 1986-87 School Oper. Fund
150,000
41,000
36 , 500
32,210
125,000
150,000
0
0
0
0
(41,000)
(36,500)
(32,210)
TO`T'AL INCOME
School Buses
TOTAL EXPENDITURES
INCREASE OR
(DECREASE) $
(25,000)
384,710 250,000 (134,710) -35.02$
384,710 250,000 (134,710) -35.02$
384,710 250,000 (134,710) -35.02$
41
GARAGE # 2 COI~LEX
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
INCOME
County Departments 228,000 238,000 10,000
TOTAL INCOME 228,000 238,000 10,000 4.39$
EXPENDITURES
Salaries 175,000 175,000 0
Fixed Charges 38,000 38,000 0
Utilities 10,000 10,000 0
Miscellaneous, Uniforms, etc. 5,000 15,000 10,000
TOTAL EXPENDITURES 228,000 238,000 10,000 4.39
43
RDGIONAL SPDCIAL ID FZJND
BUDGET BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) $
INCOME
Payments from Regional Special Ed 0 648,680 648,680
EXPENDITURES
Payments to Regional Special Ed 0 648,680 648,680
45
CAPITAL
--------------
BUDGET' BUDGET INCREASE OR
DESCRIPTION 1986-87 1987-88 (DECREASE) ~
------------------------------------------------------------------------------------------
INCOME
Balance of Construction Fund 2,035,000 1,885,500 (149,500)
Flood Reimbursement for WBJR 25,000 0 (25,000)
Partial Interest on Construction Fund 0 47,000 47,000
Sale of Lots - Salem 0 8,500 8,500
Balance from previous year 335,000 0 (335,000)
TOTAL INCOME 2,395,000 1,941,000 (454,000) -18.96
EXPENDITURES
Fern. & Equip-WBJH/Other Projects 2,000,000 1,700,000 (300,000)
Roofs 35,000 0 ** (35,000)
Instructional Equipment 25,000 0 (25,000)
Science Labs 114,000 0 (114,000)
Salaries & Related Expenses 41,000 0 (41,000)
Relocatable Classrooms (5 yr lease) 0 17,927 17,927
Land for Back Creek and/or Bent Mountain 0 25,000 25,000
Mason's Cove Classrooms 0 185,500 185,500
Other Expenses (Ig1,Survey,Elect,etc.) 0 12,573 12,573
New Sites 180,000
--------- 0
-------- (180,000)
---------
TOTAL EXPENDITURES 2,395,000 1,941,000 (454,000) -18.96
47
LITE[tARY/B(7DID QONSTRUCTION FUNID
---------------------------------------- ---------------
BUDGET ------------
BUDGET ----------------------
INCREASE OR
DESCRIPTION
----------------------------------------- 1986-87
--------------- 1987-88
------------ (DECREASE) ~
----------------------
INCOME
Temporary Loans/Literary Fund 3,257,760 2,843,060 (414,700)
Part. Bal. of $4.9 Million Bond Funds 0 1,450,000 1,450,000
Interest on Construction Funds 0 55,000 55,000
~~, I~O~ 3,257,760 4,348,060 1,090,300 33.47
EXPENDITURES
CSH-M/P roan & Technology Lab 750,000 239,000 (511,000)
NSH-Energy Conservation 500,000 74,780 (425,220)
GHS-Energy Conservation 500,000 368,000 (132,000)
Upgrade Lighting-various schools 362,324 162,280 (200,044)
NSH-Electrical/Lighting 217,300 0 (217,300)
GHS-Electrical/Lighting 113,136 0 (113,136)
Back Creek-Kindergarten Addn. 115,000 0 (115,000) **
Cave Spring Elem-Kindergarten Addn. 200,000 225,000 25,000
Glenvar Elem-~lassroam Addn. 300,000 233,000 (67,000)
Masons Cove-Cafeteria 150,000 210,000 60,000
Green Valley-Expand Library 50,000 0 (50,000) **
Glenvar Elem Cafeteria 0 233,000 233,000
William Byrd Junior 0 2,500,000 2,500,000
Salaries & Related Expenses 0 48,000 48,000
Architect for Green Valley 0 15,000 15,000
Architect for Back Creek 0
---------- 40,000
-------- 40,000
---------
TOTAL EXPENDITURES 3,257,760 4,348,060 1,090,000 33.47$