BARBOUR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
48,669
Other Post Employment Benefit Liability (OPEB)
$
N/A
Unreserved Fund Balance without OPEB Liability
$
48,669
$
(1)
(2)
315,157
$
248,031
$ (2,143,788)
N/A
N/A
$
150,996
$
2,523,383
$
-
315,157
$
399,027
$
379,595
$
-
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
7,917
$
8,267
$
9,180
$
10,094
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 3,405,752
$15,054,802
$ 3,290,032
$ 2,930,227
$ 16,258,743
$ 5,194,289
N/A
N/A
N/A
$ 3,860,979
$15,844,128
$ 3,419,607
$ 3,705,891
$19,199,038
$ 3,427,381
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
BARBOUR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
188.02
188.20
186.70
187.90
187.85
188.90
182.58
183.98
183.44
181.03
0.18
1.20
1.05
1.40
(2.41)
1.00
1.00
1.00
1.00
4.00
1.18
2.20
2.05
2.40
1.59
113.691
113.691
113.425
113.864
113.740
116.397
112.263
112.865
111.424
114.390
0.439
2.657
0.602
2.966
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
-
Number SP employed from local funds
-
Total number of SP funded by county board
-
Total number of personnel employed
in excess of number funded through PSSP
1.180
-
-
-
1.000
0.439
2.657
0.602
3.966
2.639
4.709
3.006
5.552
PE From Local Funds
SP From Local Funds
2.50
4.000
2.00
3.500
3.000
1.50
2.500
2.000
1.00
0.50
1.500
1.000
0.00
0.500
6/30/07
OSF
07/18/11
Efficiency Study 11
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
BARBOUR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
64,198
-
$
123,855
14,500
$
122,164
90,725
$
144,177
20,637
$
94,310
135,792
$
64,198
$
138,355
$
212,890
$
164,814
$
230,102
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
2,496
(56)
9
277
381
2,478
(18)
9
275
384
(104)
(109)
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,551
(34)
9
283
374
(91)
2,552
1
9
284
380
(96)
2,499
21
9
278
383
(105)
BERKELEY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 5,692,194
$ 6,254,736
$ 4,568,579
$(7,623,843)
N/A
N/A
$ 2,314,880
$19,319,085
$
-
$ 5,692,194
$ 6,254,736
$ 6,883,459
$11,695,242
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
98.04%
Yes
98.04%
Yes
98.04%
Yes
98.04%
$24,377,014
$30,072,887
$32,522,578
$33,241,297
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$58,572,912
$77,647,032
$12,039,446
8,103
8,676
$64,719,517
$80,008,476
$13,592,120
9,292
$70,218,873
$90,887,630
$14,502,411
Yes
98.04%
$31,590,485
10,314
N/A
$73,662,424
$90,474,661
$30,870,586
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
BERKELEY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
1,166.74
1,242.70
1,201.32
1,302.80
1,245.39
1,328.50
1,277.37
1,348.70
1,297.16
1,365.90
75.96
101.48
83.11
71.33
68.74
34.00
23.00
27.00
25.00
29.00
109.96
124.48
110.11
96.33
97.74
687.451
806.486
718.676
849.748
743.218
886.321
755.469
922.751
764.313
929.719
119.035
131.072
143.103
167.282
165.406
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
Total number of SP funded by county board
119.035
-
133.072
2.000
143.103
167.282
165.406
Total number of personnel employed
in excess of number funded through PSSP
228.995
257.552
253.209
263.616
263.142
PE From Local Funds
SP From Local Funds
180.000
160.000
140.000
120.000
100.000
80.000
60.000
40.000
20.000
-
140.00
120.00
100.00
80.00
60.00
40.00
20.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
BERKELEY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 5,828,984
3,744,088
$ 7,172,762
4,479,227
$ 6,764,131
5,100,111
$ 5,940,262
6,008,102
$ 6,077,684
6,022,794
$ 9,573,072
$11,651,989
$11,864,242
$11,948,364
$12,100,478
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
16,322
699
29
563
374
16,868
546
29
582
380
17,214
346
29
594
381
17,446
232
29
602
384
17,720
274
29
611
383
189
202
213
218
228
BOONE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,196,777
$ 5,751,515
$ 6,236,963
$ 4,290,056
N/A
N/A
$
566,221
$ 5,485,451
$
-
$ 3,196,777
$ 5,751,515
$ 6,803,184
$ 9,775,507
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$10,763,794
$12,055,673
$12,664,380
$13,304,700
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$22,112,266
$19,145,805
$ 4,627,333
9,476
10,011
$23,183,406
$20,232,104
$ 4,843,290
10,654
$24,101,529
$21,681,909
$ 6,025,573
Yes
100.00%
$13,426,398
11,767
N/A
$25,082,723
$22,120,133
$ 8,400,237
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
BOONE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
332.53
390.25
341.90
379.17
342.75
394.75
345.14
403.40
348.77
403.55
57.72
37.27
52.00
58.26
54.78
12.00
12.50
11.00
13.40
13.50
69.72
49.77
63.00
71.66
68.28
200.634
235.478
206.699
235.228
207.081
238.363
208.518
240.905
210.789
250.008
34.844
28.529
31.282
32.387
39.219
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
-
-
-
34.844
28.529
31.282
32.387
39.219
104.564
78.299
94.280
104.051
107.499
PE From Local Funds
SP From Local Funds
40.000
35.000
80.00
70.00
30.000
25.000
60.00
50.00
20.000
15.000
40.00
30.00
10.000
5.000
20.00
10.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
BOONE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,955,767
1,216,144
$ 2,939,793
1,023,617
$ 3,927,217
1,192,824
$ 4,475,251
1,232,743
$ 4,367,262
1,545,096
$ 5,171,911
$ 3,963,410
$ 5,120,041
$ 5,707,994
$ 5,912,358
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,600
34
16
288
374
(86)
4,601
1
16
288
380
(92)
4,622
21
17
272
381
(109)
4,672
50
16
292
384
(92)
4,545
(127)
16
284
383
(99)
BRAXTON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,673,272
$ 1,328,614
$
193,173
$(2,546,469)
N/A
N/A
$
244,646
$ 2,598,150
$
-
$ 1,673,272
$ 1,328,614
$
437,819
$
$
-
$1,400,000
$1,600,000
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
51,681
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,800,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
8,709
$
9,354
$
9,710
$
11,462
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 3,468,930
$13,711,422
$ 3,761,925
$ 4,886,925
$16,556,996
$ 5,916,414
N/A
N/A
N/A
$ 3,636,854
$13,786,065
$ 3,869,597
$ 4,114,485
$14,195,624
$ 3,541,923
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
BRAXTON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
179.38
184.09
176.50
187.09
170.94
183.34
170.70
179.87
166.87
184.27
4.71
10.59
12.40
9.17
17.40
6.90
7.33
4.96
3.83
3.83
11.61
17.92
17.36
13.00
21.23
108.230
120.468
106.707
120.048
103.566
119.323
103.758
122.346
101.500
118.346
12.238
13.341
15.757
18.588
16.846
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
12.238
13.341
15.757
18.588
16.846
Total number of personnel employed
in excess of number funded through PSSP
23.848
31.261
33.115
31.590
38.076
PE From Local Funds
SP From Local Funds
25.00
20.000
20.00
15.000
15.00
10.000
10.00
5.000
5.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
BRAXTON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
629,041
383,244
$ 1,014,630
437,448
$ 1,047,776
539,834
$
785,661
638,510
$ 1,273,632
590,488
$ 1,012,285
$ 1,452,078
$ 1,587,611
$ 1,424,171
$ 1,864,121
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,366
(45)
8
296
374
2,291
(75)
8
286
380
2,289
(2)
8
286
381
2,230
(59)
8
279
384
2,220
(10)
8
278
383
(78)
(94)
(95)
(105)
(105)
BROOKE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,069,863
$ 4,837,527
$ 5,581,302
$ 2,462,578
N/A
N/A
$
419,587
$ 3,909,326
$
-
$ 3,069,863
$ 4,837,527
$ 6,000,889
$ 6,371,904
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 5,462,974
$ 5,622,920
$ 5,820,233
$ 5,975,405
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$12,401,254
$17,996,512
$ 2,988,239
8,329
9,001
$12,590,308
$19,616,733
$ 3,261,944
10,018
$12,623,250
$20,781,252
$ 3,509,228
Yes
100.00%
$ 5,715,746
10,959
N/A
$12,826,252
$18,888,785
$ 5,354,164
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
BROOKE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
264.22
274.81
264.29
278.67
260.09
279.60
250.62
279.60
255.55
267.29
10.59
14.38
19.51
28.98
11.74
3.00
5.00
4.00
4.00
8.00
13.59
19.38
23.51
32.98
19.74
156.145
177.634
156.404
179.837
153.754
179.142
149.599
180.312
149.674
180.337
21.489
23.433
25.388
30.713
30.663
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
21.489
23.433
25.388
30.713
30.663
Total number of personnel employed
in excess of number funded through PSSP
35.079
42.813
48.902
63.693
50.403
PE From Local Funds
SP From Local Funds
35.00
35.000
30.00
30.000
25.00
25.000
20.00
20.000
15.00
15.000
10.00
10.000
5.00
5.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
BROOKE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
774,402
739,705
$ 1,140,794
841,440
$ 1,472,230
955,643
$ 2,061,449
1,145,964
$ 1,254,852
1,177,812
$ 1,514,107
$ 1,982,234
$ 2,427,874
$ 3,207,414
$ 2,432,664
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
3,586
7
12
299
374
(75)
3,521
(65)
10
352
380
3,423
(98)
10
342
381
3,404
(19)
10
340
384
3,363
(41)
10
336
383
(28)
(39)
(44)
(47)
CABELL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$12,919,565
$13,544,343
$14,498,403
$ 8,294,891
$
950,194
$ 1,301,669
$12,690,869
$
-
$14,494,537
$15,800,072
$20,985,760
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
N/A
Unreserved Fund Balance without OPEB Liability
$12,919,565
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$19,207,441
$20,654,525
$21,337,381
$22,365,240
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$50,787,914
$60,790,369
$15,833,131
8,856
8,935
$52,152,244
$67,651,974
$14,861,098
9,402
$49,634,493
$70,703,840
$15,539,135
Yes
100.00%
$22,749,181
10,623
N/A
$50,689,608
$66,586,175
$25,484,364
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
CABELL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
901.92
941.72
895.30
955.45
895.52
943.45
910.81
936.10
920.71
952.60
39.80
60.15
47.93
25.29
31.89
20.00
19.00
17.00
20.60
16.60
59.80
79.15
64.93
45.89
48.49
537.179
556.975
538.525
557.523
541.985
557.255
549.999
566.832
551.587
567.473
19.796
18.998
15.270
16.833
15.886
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
3.000
2.000
3.000
Total number of SP funded by county board
22.796
20.998
18.270
16.833
15.886
Total number of personnel employed
in excess of number funded through PSSP
82.596
100.148
83.198
62.723
64.376
PE From Local Funds
-
-
SP From Local Funds
25.000
80.00
70.00
20.000
60.00
50.00
15.000
40.00
10.000
30.00
20.00
5.000
10.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
CABELL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,339,724
783,244
$ 4,597,046
746,200
$ 3,984,490
682,126
$ 2,839,204
641,483
$ 2,994,946
607,059
$ 4,122,968
$ 5,343,246
$ 4,666,616
$ 3,480,687
$ 3,602,005
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
12,302
(23)
31
397
374
23
12,386
84
29
427
380
12,522
136
29
432
381
12,552
30
28
448
384
12,700
148
28
454
383
47
51
64
71
CALHOUN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
321,267
$
N/A
Unreserved Fund Balance without OPEB Liability
$
321,267
$
400,196
$
239,724
N/A
$
-
400,196
$
239,724
$(1,021,994)
(1)
(2)
N/A
$ 1,173,279
$
-
$
$
-
151,285
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
Yes
2.31%
Yes
2.31%
Yes
2.31%
Yes
2.31%
$
-
$
35,785
$
38,322
$
40,346
Per Pupil Expenditures
$
9,646
$
9,092
$
9,940
$
11,024
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 1,965,829
$ 7,878,490
$ 2,532,712
$ 2,240,958
$ 9,676,192
$ 2,241,340
N/A
N/A
N/A
$ 1,576,133
$ 7,037,451
$ 1,263,700
$ 2,122,820
$ 8,268,359
$ 2,151,073
$
42,396
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
CALHOUN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
92.33
93.75
90.34
91.00
91.17
89.50
90.74
89.58
91.91
90.88
1.42
0.66
(1.67)
(1.16)
(1.03)
3.00
2.00
3.00
1.70
3.00
4.42
2.66
1.33
0.54
1.97
54.141
55.400
53.096
57.055
54.521
56.200
54.396
57.000
54.509
56.970
1.259
3.959
1.679
2.604
2.461
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
1.259
3.959
1.679
2.604
2.461
Total number of personnel employed
in excess of number funded through PSSP
5.679
6.619
3.009
3.140
4.427
PE From Local Funds
SP From Local Funds
5.00
4.000
3.500
3.000
2.500
2.000
1.500
1.000
0.500
-
4.00
3.00
2.00
1.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
CALHOUN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
238,082
43,027
$
147,674
140,739
$
77,749
62,449
$
31,288
98,096
$
114,308
92,340
$
281,109
$
288,413
$
140,197
$
129,384
$
206,648
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,153
(25)
4
288
374
1,151
(2)
4
288
380
1,126
(25)
4
282
381
1,104
(22)
4
276
384
(86)
(92)
(99)
(108)
1,122
18
4
281
383
(102)
CLAY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$ 1,080,653
Other Post Employment Benefit Liability (OPEB)
$
$ 1,080,653
$
(2)
$
335,914
$ 1,130,921
N/A
$
222,022
$ 2,251,473
$
-
668,963
$
557,936
$ 3,382,394
$
-
N/A
Unreserved Fund Balance without OPEB Liability
(1)
668,963
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
30.50%
Yes
28.32%
Yes
28.32%
Yes
28.32%
Yes
28.32%
$
649,025
$
637,302
$
712,711
$
708,477
Per Pupil Expenditures
$
9,135
$
9,369
$
9,691
$
10,105
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 2,908,734
$15,887,755
$ 3,489,656
$ 3,133,555
$12,450,699
$ 4,862,165
N/A
N/A
N/A
$ 3,783,625
$12,810,495
$ 3,158,071
$ 3,494,239
$11,889,535
$ 3,094,016
$
692,192
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
CLAY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
149.06
152.38
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
152.38
152.30
151.33
152.78
148.49
152.80
150.74
150.74
3.32
(0.08)
1.45
4.31
-
0.50
0.50
1.00
1.00
1.00
3.82
0.42
2.45
5.31
1.00
90.413
107.680
92.329
107.400
91.627
110.330
91.413
112.605
92.262
110.785
17.267
15.071
18.703
21.192
18.523
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
17.267
15.071
18.703
21.192
18.523
Total number of personnel employed
in excess of number funded through PSSP
21.087
15.491
21.153
26.506
19.523
PE From Local Funds
SP From Local Funds
6.00
25.000
5.00
20.000
4.00
15.000
3.00
10.000
2.00
5.000
1.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
CLAY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
209,513
538,027
$
24,316
485,825
$
147,637
633,956
$
320,637
719,895
$
59,968
631,447
$
747,541
$
510,141
$
781,593
$ 1,040,532
$
691,416
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,064
22
7
295
374
(79)
2,037
(27)
6
340
380
2,026
(11)
6
338
381
(40)
(43)
2,043
17
6
341
384
(43)
2,071
28
6
345
383
(38)
DODDRIDGE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
235,845
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
$
N/A
$
235,845
526,422
N/A
$
526,422
(1)
$ 1,227,442
$
(1)
$
556,981
(1)
(2)
N/A
191,346
$ 1,606,178
$
-
$ 1,418,788
$ 2,163,159
$
-
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 2,161,352
$ 2,681,113
$ 3,048,106
$ 3,276,459
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 5,286,057
$ 9,701,571
$ 1,786,323
9,891
10,463
$ 5,954,106
$ 9,222,973
$ 1,725,290
11,301
$ 6,590,497
$ 6,850,178
$ 1,900,804
Yes
100.00%
$ 3,665,679
13,359
N/A
$ 6,959,688
$ 6,306,759
$ 2,565,846
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
DODDRIDGE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
91.95
101.75
92.68
99.90
91.83
100.90
91.96
103.90
89.84
103.90
9.80
7.22
9.07
11.94
14.06
2.00
2.00
2.00
3.00
3.00
11.80
9.22
11.07
14.94
17.06
54.333
72.278
54.232
70.073
55.251
72.192
55.253
72.022
54.041
74.072
17.945
15.841
16.941
16.769
20.031
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
17.945
15.841
16.941
16.769
20.031
Total number of personnel employed
in excess of number funded through PSSP
29.745
25.061
28.007
31.705
37.087
PE From Local Funds
SP From Local Funds
25.000
18.00
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
20.000
15.000
10.000
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
DODDRIDGE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
645,777
577,240
$ 1,223,016
$
531,324
529,285
$ 1,060,609
$
664,502
588,477
$ 1,252,978
$
904,318
583,202
$ 1,020,950
700,103
$ 1,487,520
$ 1,721,053
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,240
(3)
3
413
374
39
1,234
(6)
3
411
380
31
1,206
(28)
3
402
381
21
1,169
(37)
3
390
384
6
1,169
3
390
383
7
FAYETTE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 4,499,672
$ 5,237,612
$ 6,204,005
$(3,323,069)
N/A
N/A
$
746,898
$ 7,598,051
$
-
$ 4,499,672
$ 5,237,612
$ 6,950,903
$ 4,274,982
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 7,420,481
$ 8,020,385
$ 8,356,918
$ 9,007,433
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$16,508,134
$37,927,048
$ 9,921,521
8,851
9,284
$17,022,984
$43,636,190
$10,588,174
9,728
$16,976,650
$41,922,574
$ 7,752,390
Yes
100.00%
$ 9,611,759
11,152
N/A
$18,051,284
$40,401,089
$13,999,919
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
FAYETTE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
498.16
522.40
487.57
527.40
489.28
519.40
491.68
515.40
491.08
540.90
24.24
39.83
30.12
23.72
49.82
12.00
12.00
16.00
23.00
21.00
36.24
51.83
46.12
46.72
70.82
307.247
333.291
306.881
340.311
306.564
351.886
303.751
352.641
299.125
352.561
26.044
33.430
45.322
48.890
53.436
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
26.044
33.430
45.322
48.890
53.436
Total number of personnel employed
in excess of number funded through PSSP
62.284
85.260
91.444
95.610
124.260
PE From Local Funds
SP From Local Funds
80.00
60.000
70.00
50.000
60.00
50.00
40.000
40.00
30.000
30.00
20.000
20.00
10.000
10.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
FAYETTE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,007,078
858,845
$ 3,008,410
1,148,145
$ 2,850,783
1,620,530
$ 2,881,213
1,767,846
$ 4,344,384
1,942,611
$ 2,865,923
$ 4,156,555
$ 4,471,313
$ 4,649,059
$ 6,286,995
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
6,858
(15)
24
286
374
6,825
(33)
23
297
380
6,810
(15)
23
296
381
6,759
(51)
21
322
384
(88)
(83)
(85)
(62)
6,827
68
21
325
383
(58)
GILMER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,103,802
$ 1,243,897
$ 1,022,921
$
241,445
N/A
N/A
$
236,622
$
696,847
$
-
$ 1,103,802
$ 1,243,897
$ 1,259,543
$
938,292
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
40.00%
Yes
37.82%
Yes
37.82%
Yes
37.69%
Yes
35.21%
$
850,948
$
936,068
$
994,229
$
990,000
$ 1,041,288
Per Pupil Expenditures
$
9,716
$
10,556
$
11,906
$
13,144
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 2,959,157
$ 4,337,940
$ 1,548,048
$ 3,297,862
$ 5,549,180
$ 2,216,072
N/A
N/A
N/A
$ 3,240,843
$ 4,685,192
$ 1,887,080
$ 3,508,209
$ 5,386,553
$ 1,889,327
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
GILMER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
63.19
70.10
63.68
73.50
65.15
74.90
67.48
77.30
72.46
78.86
6.91
9.82
9.75
9.82
6.40
2.50
1.00
2.00
2.00
4.00
9.41
10.82
11.75
11.82
10.40
41.110
47.363
42.126
48.538
42.235
47.338
43.756
48.338
46.565
49.338
6.253
6.412
5.103
4.582
2.773
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
-
-
-
6.253
6.412
5.103
4.582
2.773
15.663
17.232
16.851
16.406
13.171
PE From Local Funds
SP From Local Funds
12.00
7.000
10.00
6.000
8.00
5.000
4.000
6.00
3.000
4.00
2.000
2.00
1.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
GILMER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
499,334
201,613
$
596,848
214,368
$
701,541
176,198
$
688,877
159,512
$
600,737
96,592
$
700,947
$
811,215
$
877,739
$
848,389
$
697,329
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
973
19
5
195
374
942
(31)
5
188
380
941
(1)
5
188
381
939
(2)
5
188
384
943
4
5
189
383
(179)
(192)
(193)
(196)
(194)
GRANT COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
Unreserved Fund Balance has declined for the past four years
General Current Expense Fund
$
189,314
Other Post Employment Benefit Liability (OPEB)
$
N/A
Unreserved Fund Balance without OPEB Liability
$
189,314
$
$ (1,472,140)
(1)
(2)
101,427
$
20,965
N/A
N/A
$
136,827
$
1,829,549
$
-
101,427
$
157,792
$
357,409
$
-
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Excess Levy:
$400,000
No excess levy = tight spending controls are essential
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
$350,000
No
-
No
-
$
-
$
-
Per Pupil Expenditures
$
7,965
$
8,220
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 4,857,610
$ 10,090,625
$ 2,407,415
$ 5,045,201
$ 13,395,085
$ 2,249,670
No
$
-
No
$
-
Per pupil expenditures have been increasing
$
8,815
$
9,701
$ 5,251,781
$ 11,083,484
$ 2,503,093
$
$
$
5,527,963
9,558,479
3,270,795
No
$
-
N/A
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
GRANT COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
157.50
161.35
155.75
161.00
153.36
159.30
3.85
5.25
5.94
(0.61)
0.08
Number PE employed in excess of number funded
Number PE employed from local funds
152.91
152.30
150.22
150.30
4.00
5.00
7.00
5.00
4.50
7.85
10.25
12.94
4.39
4.58
90.850
99.045
91.334
102.550
90.903
94.100
91.083
91.600
89.695
95.413
8.195
11.216
3.197
0.517
5.718
Total number of PE funded by county board
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
-
-
-
8.195
11.216
3.197
0.517
5.718
16.045
21.466
16.137
4.905
10.302
PE From Local Funds
SP From Local Funds
14.00
12.000
12.00
10.000
10.00
8.000
8.00
6.000
6.00
4.00
4.000
2.00
2.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
GRANT COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
413,835
255,870
$
557,540
359,713
$
754,112
108,668
$
255,333
17,729
$
269,964
197,715
$
669,706
$
917,253
$
862,779
$
273,062
$
467,679
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,003
14
6
334
374
(40)
1,999
(4)
6
333
380
1,975
(24)
6
329
381
1,935
(40)
6
323
384
1,887
(48)
6
315
383
(47)
(52)
(61)
(68)
GREENBRIER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,489,620
$ 1,887,831
$
732,784
$(4,678,576)
N/A
N/A
N/A
$
786,682
$ 6,599,140
$
-
$ 1,489,620
$ 1,887,831
$ 1,519,466
$ 1,920,564
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(2)
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
50.00%
Yes
50.00%
Yes
50.00%
Yes
50.00%
$ 4,738,952
$ 5,129,046
$ 5,297,013
$ 5,540,315
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$15,263,795
$27,222,974
$ 8,182,250
8,776
9,424
$15,513,920
$29,289,295
$ 7,625,189
10,013
$15,860,763
$31,044,881
$ 8,042,346
Yes
50.00%
$ 5,432,861
11,155
N/A
$20,003,205
$29,838,825
$11,142,806
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
GREENBRIER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
392.61
407.50
395.09
407.99
388.21
413.89
390.38
408.34
399.41
425.35
14.89
12.90
25.68
17.96
25.94
6.50
4.50
7.00
7.50
8.50
21.39
17.40
32.68
25.46
34.44
236.885
274.155
238.852
266.975
233.724
281.295
234.174
271.033
238.600
291.873
37.270
28.123
47.571
36.859
53.273
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
0.500
0.500
Total number of SP funded by county board
37.770
28.623
47.571
38.359
53.273
Total number of personnel employed
in excess of number funded through PSSP
59.160
46.023
80.253
63.821
87.711
PE From Local Funds
-
1.500
-
SP From Local Funds
35.00
60.000
30.00
50.000
25.00
40.000
20.00
30.000
15.00
20.000
10.00
10.000
5.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
GREENBRIER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,183,700
1,195,228
$ 1,011,786
941,445
$ 1,999,484
1,624,858
$ 1,544,894
1,325,166
$ 2,067,070
1,842,629
$ 2,378,928
$ 1,953,231
$ 3,624,343
$ 2,870,060
$ 3,909,700
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
5,328
(5)
14
381
374
7
5,227
(101)
13
402
380
22
5,248
21
13
404
381
5,285
37
13
407
384
23
23
5,247
(38)
13
404
383
21
HAMPSHIRE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$ 2,430,808
Other Post Employment Benefit Liability (OPEB)
$
Unreserved Fund Balance without OPEB Liability
$ 2,430,808
$
(524,602)
(2)
$
2,024,036
N/A
$
323,168
$ 3,674,843
$
-
1,999,778
$
2,347,204
$ 3,150,241
$
-
N/A
$
(1)
1,999,778
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
25.71%
No
-
No
-
No
-
No
-
$ 1,731,410
$
-
$
-
$
-
Per Pupil Expenditures
$
$
8,200
$
8,446
$
9,851
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 8,935,233
$ 21,177,853
$ 4,480,865
$ 8,311,205
$ 18,089,527
$ 7,554,051
N/A
N/A
N/A
7,634
$ 8,446,463
$ 18,803,647
$ 4,146,947
$ 8,401,739
$ 19,933,475
$ 4,467,263
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
7/18/2011
Efficiency Study 11
HAMPSHIRE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
273.60
279.95
279.59
291.60
274.42
271.78
6.35
12.01
(2.64)
273.92
264.11
268.90
268.75
(9.81)
(0.15)
5.50
6.25
5.05
7.05
7.05
11.85
18.26
2.41
(2.76)
6.90
165.078
182.825
169.662
193.745
165.986
191.385
165.874
179.293
162.514
187.565
17.747
24.083
25.399
13.419
25.051
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
17.747
24.083
25.399
13.419
25.051
Total number of personnel employed
in excess of number funded through PSSP
29.597
42.343
27.809
10.661
31.947
PE From Local Funds
SP From Local Funds
20.00
30.000
15.00
25.000
20.000
10.00
15.000
5.00
10.000
0.00
(5.00)
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
HAMPSHIRE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
0
FYE
FYE
FYE
FYE
FYE
FYE
FYE
FYE
FYE
(159,658)
457,773
399,532
859,952
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
617,540
548,168
Total estimated costs of personnel employed
in excess of number funded through PSSP
$ 1,165,708
986,883
769,590
$
1,756,474
139,379
849,867
$
989,246
$
298,115
$ 1,259,484
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Increase (Decline) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
3,772
17
9
419
374
45
3,747
(25)
9
416
380
36
3,727
(20)
9
414
381
33
3,653
(74)
9
406
384
22
3,590
(63)
9
399
383
16
HANCOCK COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
336,796
$
$
336,796
$
(2)
$
971,580
$ (140,374)
N/A
$
431,144
$ 4,349,855
$
-
$ 1,402,724
$ 4,209,481
$
-
N/A
Unreserved Fund Balance without OPEB Liability
(1)
791,807
791,807
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
89.98%
Yes
89.98%
Yes
89.98%
Yes
100.00%
$ 6,288,862
$ 6,348,372
$ 6,166,332
$ 7,109,783
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$13,604,774
$20,551,012
$ 3,829,708
8,910
9,001
$13,996,435
$22,414,745
$ 3,469,904
9,374
$13,043,797
$25,570,782
$ 4,017,174
Yes
100.00%
$ 7,105,973
9,880
N/A
$16,785,643
$20,380,289
$ 6,875,613
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
HANCOCK COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
319.01
339.50
317.61
336.16
319.07
330.66
320.92
335.66
319.18
340.16
20.49
18.55
11.59
14.74
20.98
5.00
9.50
12.00
12.00
13.00
25.49
28.05
23.59
26.74
33.98
188.524
206.225
187.958
206.825
188.696
205.770
189.654
201.130
188.929
204.430
17.701
18.867
17.074
11.476
15.501
Total number of PE funded by county board
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
0.500
Total number of SP funded by county board
17.701
18.867
17.074
11.476
16.001
Total number of personnel employed
in excess of number funded through PSSP
43.191
46.917
40.660
38.214
49.979
PE From Local Funds
SP From Local Funds
35.00
20.000
30.00
15.000
25.00
20.00
10.000
15.00
10.00
5.000
5.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
HANCOCK COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,472,680
598,618
$ 1,684,510
663,439
$ 1,485,939
630,138
$ 1,708,815
434,251
$ 2,117,867
606,682
$ 2,071,298
$ 2,347,949
$ 2,116,077
$ 2,143,066
$ 2,724,549
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,291
(7)
10
429
374
55
4,305
14
10
431
380
4,327
22
10
433
381
51
52
4,311
(16)
10
431
384
47
4,308
(3)
10
431
383
48
HARDY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$ (124,082)
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
$ (639,613)
N/A
(1)
N/A
$ (124,082)
$ (639,613)
$
56,002
$
83,599
$
139,601
(1)
$(1,487,586)
(1)
(2)
N/A
$ 2,067,926
$
-
$
$
-
580,340
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$(800,000)
$(600,000)
$(400,000)
$(200,000)
$-
$200,000
$400,000
$600,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
7,744
$
7,919
$
8,215
$
9,435
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 4,233,181
$10,829,522
$ 2,723,207
$ 5,128,695
$11,684,973
$ 3,804,904
N/A
N/A
N/A
$ 4,345,361
$17,267,047
$ 2,594,893
$ 4,640,982
$15,092,705
$ 2,813,189
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
HARDY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
162.38
173.60
159.75
167.70
164.35
163.10
11.22
7.95
(1.25)
166.73
162.66
166.01
165.02
(4.07)
(0.99)
2.20
2.20
2.00
2.00
2.50
13.42
10.15
0.75
(2.07)
1.51
101.892
109.825
102.804
109.825
104.397
107.875
7.933
7.021
3.478
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
101.056
112.405
(8.443)
-
11.349
-
-
7.933
7.021
3.478
(8.443)
11.349
21.353
17.171
4.228
(10.511)
12.857
PE From Local Funds
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
(2.00)
(4.00)
104.508
96.065
SP From Local Funds
15.000
10.000
5.000
-
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
(5.000)
(10.000)
6/30/08
6/30/09
6/30/10
6/30/11
HARDY COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
719,274
244,373
$
575,087
220,473
$
45,099
114,535
$
(124,064)
(284,909)
$
91,143
386,309
$
963,647
$
795,560
$
159,634
$
(408,973)
$
477,452
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$(600,000)
$(400,000)
$(200,000)
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,343
50
5
469
374
2,360
17
5
472
380
95
92
2,353
(7)
6
392
381
11
2,307
(46)
6
385
384
1
2,297
(10)
6
383
383
-
HARRISON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 6,256,379
$ 7,948,934
$ 8,152,542
$(3,267,341)
N/A
N/A
$
876,184
$11,142,005
$
-
$ 6,256,379
$ 7,948,934
$ 9,028,726
$ 7,874,664
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
88.58%
Yes
88.06%
Yes
88.06%
Yes
88.58%
$15,653,894
$17,319,887
$18,871,374
$19,693,760
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$37,690,734
$60,500,077
$12,095,876
8,665
9,070
$37,051,578
$59,646,197
$11,687,630
9,888
$39,077,494
$64,712,814
$13,025,645
Yes
88.58%
$20,796,009
11,065
N/A
$38,506,267
$60,992,231
$25,558,725
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
HARRISON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
840.66
869.00
842.36
859.25
840.16
868.36
840.02
852.65
843.31
873.25
28.34
16.89
28.20
12.63
29.94
8.00
12.00
12.00
12.00
11.00
36.34
28.89
40.20
24.63
40.94
497.531
515.775
498.101
507.440
495.322
518.255
494.598
510.935
495.922
515.880
18.244
9.339
22.933
16.337
19.958
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
0.500
-
-
-
Total number of SP funded by county board
18.244
9.839
22.933
16.337
19.958
Total number of personnel employed
in excess of number funded through PSSP
54.584
38.729
63.129
40.971
60.900
PE From Local Funds
SP From Local Funds
45.00
40.00
35.00
30.00
25.00
20.00
15.00
10.00
5.00
0.00
25.000
20.000
15.000
10.000
5.000
-
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
HARRISON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,041,046
611,330
$ 1,705,698
345,287
$ 2,513,067
847,436
$ 1,550,168
606,773
$ 2,550,603
744,652
$ 2,652,376
$ 2,050,985
$ 3,360,502
$ 2,156,941
$ 3,295,256
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
11,279
(37)
26
434
374
60
11,235
(44)
27
416
380
36
11,192
(43)
27
415
381
34
11,196
4
26
431
384
47
11,128
(68)
26
428
383
45
JACKSON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,626,154
$ 3,684,148
$ 4,437,589
$(1,037,599)
N/A
N/A
$
419,310
$ 5,125,822
$
-
$ 2,626,154
$ 3,684,148
$ 4,856,899
$ 4,088,223
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 7,112,101
$ 8,000,176
$ 8,553,590
$ 8,624,870
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$15,088,113
$26,262,734
$ 4,943,241
8,533
8,880
$16,154,894
$27,871,001
$ 5,172,343
9,555
$17,369,556
$30,214,525
$ 5,193,319
Yes
100.00%
$ 8,419,119
10,568
N/A
$16,973,710
$29,327,415
$ 7,937,436
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
JACKSON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
379.54
397.47
375.77
396.17
378.63
397.50
381.57
395.50
381.98
396.95
17.93
20.40
18.87
13.93
14.97
1.00
1.00
1.00
3.00
2.00
18.93
21.40
19.87
16.93
16.97
227.060
239.427
227.599
240.427
228.024
237.697
228.630
238.427
227.460
238.427
12.367
12.828
9.673
9.797
10.967
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
0.080
0.080
0.080
0.080
Total number of SP funded by county board
12.447
12.908
9.753
9.877
10.967
Total number of personnel employed
in excess of number funded through PSSP
31.377
34.308
29.621
26.811
27.935
PE From Local Funds
-
SP From Local Funds
25.00
14.000
20.00
12.000
10.000
15.00
8.000
6.000
10.00
4.000
5.00
2.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
JACKSON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,075,437
438,094
$ 1,276,996
474,784
$ 1,254,871
378,821
$ 1,068,789
385,557
$ 1,078,800
432,568
$ 1,513,531
$ 1,751,780
$ 1,633,692
$ 1,454,346
$ 1,511,368
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
5,051
(9)
13
389
374
15
5,061
10
13
389
380
5,067
6
13
390
381
9
9
5,040
(27)
13
388
384
4
5,046
6
13
388
383
5
JEFFERSON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,629,473
$ 5,128,581
$ 3,731,912
$(3,098,551)
N/A
N/A
$ 1,074,401
$ 9,328,895
$
-
$ 3,629,473
$ 5,128,581
$ 4,806,313
$ 6,230,344
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$15,881,868
$21,569,510
$24,986,087
$24,439,294
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$39,154,937
$46,811,355
$ 4,766,876
8,209
8,855
$53,099,723
$36,870,371
$ 4,768,885
10,053
$54,381,389
$37,497,099
$ 5,546,181
Yes
100.00%
$21,366,627
11,195
N/A
$52,548,968
$37,117,462
$10,595,183
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
JEFFERSON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
572.04
608.86
579.23
629.26
595.77
647.24
602.05
655.88
615.37
677.50
36.82
50.03
51.47
53.83
62.13
32.50
27.00
40.00
31.00
24.50
69.32
77.03
91.47
84.83
86.63
343.402
413.710
351.358
418.720
362.124
467.585
366.752
469.988
371.464
483.208
70.308
67.362
105.461
103.236
111.744
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
0.500
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
1.000
1.000
70.808
67.362
-
106.461
104.236
111.744
140.128
144.392
197.931
189.070
198.372
PE From Local Funds
-
SP From Local Funds
120.000
100.00
90.00
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
0.00
100.000
80.000
60.000
40.000
20.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
JEFFERSON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,690,745
2,277,820
$ 4,291,243
2,275,739
$ 5,381,709
3,725,681
$ 5,067,326
3,693,168
$ 5,232,880
3,991,696
$ 5,968,565
$ 6,566,982
$ 9,107,389
$ 8,760,494
$ 9,224,576
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 $10,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
8,043
169
13
619
374
8,299
256
13
638
380
8,398
99
14
600
381
8,595
197
15
573
384
8,845
250
16
553
383
245
258
219
189
170
KANAWHA COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
$
(2)
$
5,374,082
$ 11,363,010
$ (19,961,154)
N/A
$
2,115,056
$
3,534,938
$ 30,038,600
$
-
6,965,648
$
7,489,138
$ 14,897,948
$ 10,077,446
$
-
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
6,965,648
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
80.35%
Yes
78.52%
Yes
78.52%
Yes
77.43%
$ 44,265,779
$ 45,338,755
$ 47,651,617
$ 48,016,220
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 110,582,179
$ 131,243,625
$ 35,484,912
8,644
8,884
$ 116,171,653
$ 139,182,086
$ 35,174,147
9,336
$ 117,405,065
$ 152,825,779
$ 38,130,924
Yes
74.95%
$47,900,291
10,317
N/A
$ 116,858,229
$ 146,173,906
$ 50,781,506
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
KANAWHA COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
2,060.16
2,178.75
2,066.30
2,151.85
2,083.62
2,158.35
2,101.45
2,175.55
2,104.00
2,093.21
118.59
85.55
74.73
74.10
(10.79)
73.50
48.00
80.50
91.50
119.60
192.09
133.55
155.23
165.60
108.81
1,217.495
1,356.290
1,222.818
1,353.065
1,232.338
1,377.985
1,236.336
1,337.566
1,233.114
1,329.298
138.795
130.247
145.647
101.230
96.184
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
0.500
0.500
1.500
0.500
0.500
Total number of SP funded by county board
139.295
130.747
147.147
101.730
96.684
Total number of personnel employed
in excess of number funded through PSSP
331.385
264.297
302.381
267.328
205.490
PE From Local Funds
SP From Local Funds
200.00
180.00
160.00
140.00
120.00
100.00
80.00
60.00
40.00
20.00
0.00
160.000
140.000
120.000
100.000
80.000
60.000
40.000
20.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
KANAWHA COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
9,766,507
5,544,349
$ 10,385,673
3,807,401
$ 6,864,894
3,692,189
$ 15,310,856
$ 14,193,075
$10,557,083
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$ 10,783,410
4,737,065
$
8,032,993
4,743,525
$ 15,520,475
$ 12,776,518
$
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
28,104
105
72
390
374
28,350
246
73
388
380
28,465
115
73
390
381
28,481
16
72
396
384
16
8
9
12
28,458
(23)
73
390
383
7
LEWIS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,327,664
$ 1,384,027
$
658,755
$(1,386,831)
N/A
N/A
$
853,970
$ 3,453,660
$
-
$ 1,327,664
$ 1,384,027
$ 1,512,725
$ 2,066,829
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
54.99%
Yes
54.99%
Yes
54.99%
Yes
54.99%
$ 2,982,156
$ 3,609,214
$ 3,788,116
$ 3,940,998
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 8,328,261
$13,289,469
$ 3,709,643
8,940
9,274
$ 9,864,390
$14,186,603
$ 2,818,107
10,323
$10,197,492
$17,697,685
$ 3,515,665
Yes
44.97%
$ 3,503,636
10,881
N/A
$10,492,475
$12,490,107
$ 4,088,873
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
LEWIS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
200.01
215.70
199.94
213.60
198.55
214.70
198.30
207.70
193.84
208.70
15.69
13.66
16.15
9.40
14.86
2.25
3.00
3.00
3.00
5.80
17.94
16.66
19.15
12.40
20.66
121.082
145.150
121.257
144.975
120.452
143.925
120.732
141.500
117.812
143.950
24.068
23.718
23.473
20.768
26.138
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
24.068
23.718
23.473
20.768
26.138
Total number of personnel employed
in excess of number funded through PSSP
42.008
40.378
42.619
33.168
46.796
PE From Local Funds
SP From Local Funds
25.00
30.000
20.00
25.000
20.000
15.00
15.000
10.00
10.000
5.00
5.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
LEWIS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
985,295
779,386
$ 1,764,681
$
962,906
794,663
$ 1,168,976
823,085
$
757,498
727,367
$ 1,262,699
915,657
$ 1,757,569
$ 1,992,060
$ 1,484,865
$ 2,178,356
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,720
(15)
6
453
374
79
2,704
(16)
6
451
380
71
2,686
(18)
6
448
381
67
2,650
(36)
6
442
384
58
2,605
(45)
6
434
383
51
LINCOLN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,677,507
$ 2,042,132
$ 2,827,918
$ (521,685)
N/A
N/A
$
501,966
$ 4,168,664
$
-
$ 1,677,507
$ 2,042,132
$ 3,329,884
$ 3,646,979
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 2,770,451
$ 3,349,014
$ 3,552,484
$ 3,887,156
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 7,720,019
$26,197,332
$ 6,104,554
9,650
9,878
$ 7,025,608
$23,110,794
$ 5,547,701
10,280
$ 7,795,204
$24,575,720
$ 6,962,945
Yes
100.00%
$ 4,378,767
11,468
N/A
$ 8,879,967
$24,053,086
$ 8,152,661
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
LINCOLN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
274.33
286.85
263.31
285.95
262.31
278.95
269.54
289.45
270.58
296.95
12.52
22.64
16.64
19.91
26.37
3.00
3.00
3.00
3.00
5.00
15.52
25.64
19.64
22.91
31.37
165.522
178.410
159.187
179.910
158.581
173.508
162.894
173.533
163.652
175.533
12.888
20.723
14.927
10.639
11.881
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
12.888
20.723
14.927
10.639
11.881
Total number of personnel employed
in excess of number funded through PSSP
28.408
46.363
34.567
33.553
43.255
PE From Local Funds
SP From Local Funds
25.000
35.00
30.00
20.000
25.00
20.00
15.000
15.00
10.000
10.00
5.000
5.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
LINCOLN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
865,455
420,656
$ 1,486,703
700,534
$ 1,182,045
530,676
$ 1,392,421
377,383
$ 1,909,386
423,623
$ 1,286,111
$ 2,187,237
$ 1,712,721
$ 1,769,804
$ 2,333,009
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
3,587
(154)
12
299
374
3,523
(64)
10
352
380
(75)
(28)
3,606
83
10
361
381
(20)
3,626
20
9
403
384
3,679
53
9
409
383
19
26
LOGAN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,659,254
$ 6,168,857
$10,567,553
$ 8,887,285
N/A
N/A
$
672,495
$ 6,560,572
$
-
$ 2,659,254
$ 6,168,857
$11,240,048
$15,447,857
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 7,514,108
$ 9,683,612
$10,878,406
$11,581,592
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$15,701,358
$42,518,789
$ 8,060,018
8,404
8,667
$18,920,483
$35,929,607
$ 7,318,675
9,160
$22,369,882
$36,573,147
$ 8,056,807
Yes
100.00%
$12,561,596
10,366
N/A
$22,107,505
$34,179,286
$11,707,502
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
LOGAN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
443.66
463.67
462.37
473.72
457.89
478.18
464.59
468.08
463.90
493.08
20.01
11.35
20.29
3.49
29.18
5.34
6.60
9.76
15.42
12.42
25.35
17.95
30.05
18.91
41.60
269.315
300.388
281.736
306.948
283.441
303.883
287.410
316.143
283.104
324.668
31.073
25.212
20.442
28.733
41.564
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
31.073
25.212
20.442
28.733
41.564
Total number of personnel employed
in excess of number funded through PSSP
56.423
43.162
50.490
47.647
83.162
SP From Local Funds
PE From Local Funds
45.000
40.000
35.000
30.000
25.000
20.000
15.000
10.000
5.000
-
45.00
40.00
35.00
30.00
25.00
20.00
15.00
10.00
5.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
LOGAN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,403,333
1,039,537
$ 1,033,209
877,984
$ 1,826,963
741,557
$ 1,147,214
1,043,446
$ 2,525,008
1,509,352
$ 2,442,870
$ 1,911,194
$ 2,568,520
$ 2,190,660
$ 4,034,361
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
6,417
274
18
357
374
(17)
6,432
15
19
339
380
(41)
6,506
74
18
361
381
(20)
6,431
(75)
18
357
384
(27)
6,449
18
18
358
383
(25)
MARION COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$(1,231,989)
$(8,187,433)
$ 1,318,121
$ 9,641,309
$
-
$
$ 1,453,876
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$ 1,689,879
Other Post Employment Benefit Liability (OPEB)
$
382,868
N/A
Unreserved Fund Balance without OPEB Liability
$ 1,689,879
N/A
$
382,868
86,132
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
94.99%
Yes
91.50%
Yes
91.50%
Yes
100.00%
$10,752,204
$11,832,299
$12,525,944
$15,020,626
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$24,175,696
$47,643,091
$ 9,570,678
9,077
9,632
$26,622,415
$44,725,390
$ 9,097,150
9,897
$26,077,084
$45,191,612
$ 9,346,669
Yes
100.00%
$15,466,032
10,792
N/A
$28,858,962
$42,284,041
$12,298,286
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MARION COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
608.91
649.35
606.46
681.45
591.42
637.45
593.42
640.70
596.41
629.70
40.44
74.99
46.03
47.28
33.29
6.00
2.00
5.00
6.00
6.00
46.44
76.99
51.03
53.28
39.29
359.848
415.985
360.053
441.475
355.137
437.930
356.741
436.910
356.765
423.965
56.137
81.422
82.793
80.169
67.200
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
-
-
-
56.137
81.422
82.793
80.169
67.200
102.577
158.412
133.825
133.445
106.494
SP From Local Funds
PE From Local Funds
90.000
80.000
70.000
60.000
50.000
40.000
30.000
20.000
10.000
-
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MARION COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,571,633
1,861,591
$ 4,401,506
2,764,114
$ 3,128,510
2,943,310
$ 3,257,412
2,883,093
$ 2,393,480
2,441,808
$ 4,433,225
$ 7,165,620
$ 6,071,819
$ 6,140,506
$ 4,835,287
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
8,251
13
22
375
374
1
8,116
(135)
21
386
380
6
8,122
6
21
387
381
6
8,116
(6)
21
386
384
2
8,104
(12)
21
386
383
3
MARSHALL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,661,830
$ 4,108,077
$ 3,932,161
$ 1,992,950
N/A
N/A
$
521,742
$ 5,426,426
$
-
$ 3,661,830
$ 4,108,077
$ 4,453,903
$ 7,419,376
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
98.00%
Yes
98.00%
Yes
98.00%
Yes
98.00%
$ 9,829,700
$10,697,866
$11,622,785
$12,815,483
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$19,728,086
$25,728,061
$ 5,560,471
9,748
10,243
$25,297,795
$28,268,650
$ 6,483,341
11,107
$25,889,235
$29,902,869
$ 6,275,002
Yes
98.00%
$14,399,069
12,325
N/A
$28,344,609
$25,447,100
$10,508,434
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MARSHALL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
382.80
403.10
378.82
405.50
368.58
388.90
364.00
382.00
362.35
392.30
20.30
26.68
20.32
18.00
29.95
7.00
5.00
10.00
10.00
6.50
27.30
31.68
30.32
28.00
36.45
226.223
283.610
224.183
289.545
217.906
272.070
214.842
269.401
213.530
276.640
57.387
65.362
54.164
54.559
63.110
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
57.387
65.362
54.164
54.559
63.110
Total number of personnel employed
in excess of number funded through PSSP
84.687
97.042
84.480
82.563
99.562
PE From Local Funds
SP From Local Funds
40.00
70.000
35.00
60.000
30.00
50.000
25.00
40.000
20.00
30.000
15.00
20.000
10.00
10.000
5.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MARSHALL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,632,305
1,910,217
$ 1,977,500
2,235,860
$ 1,983,890
1,939,759
$ 1,832,979
1,960,850
$ 2,342,727
2,283,808
$ 3,542,522
$ 4,213,360
$ 3,923,649
$ 3,793,829
$ 4,626,534
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
5,133
(51)
15
342
374
4,990
(143)
15
333
380
4,886
(104)
13
376
381
4,821
(65)
13
371
384
4,778
(43)
13
368
383
(32)
(47)
(5)
(13)
(15)
MASON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$(2,912,423)
$(5,981,326)
$
$ 4,622,022
$
-
$(1,359,304)
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$ 2,127,329
Other Post Employment Benefit Liability (OPEB)
$
N/A
Unreserved Fund Balance without OPEB Liability
636,082
N/A
$ 2,127,329
$
636,082
428,796
$(2,483,627)
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$(2,500,000) $(2,000,000) $(1,500,000) $(1,000,000)
$(500,000)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
89.24%
Yes
89.24%
Yes
89.24%
Yes
89.24%
$ 5,602,696
$ 6,302,554
$ 7,463,336
$ 7,268,262
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$13,830,961
$32,926,875
$ 5,827,784
8,660
9,091
$14,831,322
$32,428,482
$ 5,315,198
10,412
$16,972,994
$26,244,388
$ 5,824,781
Yes
89.24%
$ 7,160,756
11,075
N/A
$17,839,379
$24,882,274
$ 8,460,368
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MASON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
314.01
327.99
322.57
326.29
323.90
340.67
317.96
337.19
319.75
329.01
13.98
3.72
16.77
19.23
9.26
3.00
4.00
6.00
5.00
4.00
16.98
7.72
22.77
24.23
13.26
189.463
226.129
195.014
226.293
195.817
230.059
191.954
222.612
192.910
232.662
36.666
31.279
34.242
30.658
39.752
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
36.666
31.279
34.242
30.658
39.752
Total number of personnel employed
in excess of number funded through PSSP
53.646
38.999
57.012
54.888
53.010
PE From Local Funds
SP From Local Funds
25.00
40.000
35.000
30.000
25.000
20.000
15.000
10.000
5.000
-
20.00
15.00
10.00
5.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MASON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
446,750
1,078,980
$ 1,379,684
1,223,364
$ 1,465,290
1,097,023
$
$ 1,525,730
$ 2,603,048
$ 2,562,312
$ 2,221,162
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
942,547
1,219,291
$ 2,161,839
$
790,912
1,430,250
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,408
141
13
339
374
(35)
4,400
(8)
12
367
380
(13)
4,299
(101)
11
391
381
10
4,308
9
11
392
384
4,381
73
11
398
383
8
15
MCDOWELL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
997,972
$ 1,843,383
$ 2,142,855
$ (281,001)
N/A
N/A
$
290,978
$ 3,734,347
$
-
997,972
$ 1,843,383
$ 2,433,833
$ 3,453,346
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
$
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 5,615,750
$ 7,147,288
$ 7,324,147
$ 8,463,973
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$10,211,038
$22,523,679
$ 8,092,946
9,504
10,246
$12,865,496
$36,585,773
$ 8,456,586
10,946
$12,735,959
$21,615,819
$ 9,540,032
Yes
100.00%
$ 8,844,833
12,260
N/A
$13,488,024
$39,390,144
$12,626,485
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MCDOWELL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
296.77
304.00
295.72
297.00
279.31
286.00
273.81
283.00
275.92
279.75
7.23
1.28
6.69
9.19
3.83
6.66
5.00
8.00
6.00
5.50
13.89
6.28
14.69
15.19
9.33
179.059
230.765
178.778
231.420
170.135
215.693
165.816
207.763
165.881
208.415
51.706
52.642
45.558
41.947
42.534
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
51.706
52.642
45.558
41.947
42.534
Total number of personnel employed
in excess of number funded through PSSP
65.596
58.922
60.246
57.141
51.866
SP From Local Funds
PE From Local Funds
16.00
60.000
14.00
50.000
12.00
40.000
10.00
8.00
30.000
6.00
20.000
4.00
10.000
2.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MCDOWELL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
781,375
1,769,959
$ 2,551,333
$
371,837
1,836,229
$ 2,208,066
$
915,952
1,677,752
$ 2,593,704
$
955,363
1,581,991
$ 2,537,355
$
593,275
1,588,316
$ 2,181,591
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$1,900,000
$2,000,000
$2,100,000
$2,200,000
$2,300,000
$2,400,000
$2,500,000
$2,600,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
3,989
(10)
14
285
374
3,778
(211)
13
291
380
3,675
(103)
14
263
381
3,674
(1)
13
283
384
3,559
(115)
13
274
383
(89)
(89)
(118)
(101)
(109)
MERCER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 6,702,067
$ 5,592,440
$ 4,701,721
$(2,292,196)
N/A
N/A
$ 1,057,113
$10,115,007
$
-
$ 6,702,067
$ 5,592,440
$ 5,758,834
$ 7,822,811
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 9,808,537
$10,213,836
$10,685,633
$10,996,135
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$22,213,732
$50,207,062
$12,478,059
8,551
8,966
$21,975,851
$53,986,069
$13,422,242
9,541
$23,013,786
$58,904,138
$13,072,344
Yes
100.00%
$11,187,714
10,504
N/A
$22,578,703
$57,754,301
$19,728,562
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MERCER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
674.32
707.20
669.03
692.90
680.73
710.90
687.21
709.90
695.79
711.20
32.88
23.87
30.17
22.69
15.41
7.00
16.50
10.00
12.00
12.00
39.88
40.37
40.17
34.69
27.41
409.039
429.710
412.845
433.138
417.172
432.954
418.150
437.355
419.285
435.256
20.671
20.293
15.782
19.205
15.971
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
1.000
-
-
-
-
Total number of SP funded by county board
21.671
20.293
15.782
19.205
15.971
Total number of personnel employed
in excess of number funded through PSSP
61.551
60.663
55.950
53.899
43.381
PE From Local Funds
SP From Local Funds
45.00
40.00
35.00
30.00
25.00
20.00
15.00
10.00
5.00
0.00
25.000
20.000
15.000
10.000
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MERCER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,200,399
708,697
$ 2,339,198
684,117
$ 2,438,084
555,893
$ 2,093,496
674,353
$ 1,687,200
580,515
$ 2,909,095
$ 3,023,316
$ 2,993,977
$ 2,767,849
$ 2,267,715
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
9,402
96
25
376
374
2
9,484
82
25
379
380
(1)
9,538
54
25
382
381
1
9,552
14
25
382
384
(2)
9,611
59
25
384
383
1
MINERAL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
767,950
$ 1,713,278
$ 1,782,721
$ 3,306,546
N/A
N/A
$
499,620
$ 4,893,034
$
-
767,950
$ 1,713,278
$ 2,282,341
$ 8,199,580
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
$
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 4,933,815
$ 5,327,917
$ 5,716,594
$ 6,252,877
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 8,735,396
$25,994,105
$ 7,162,018
8,635
9,234
$11,016,308
$28,830,255
$ 5,472,217
9,883
$11,267,198
$29,663,022
$ 5,997,405
Yes
100.00%
$ 6,275,412
11,002
N/A
$11,489,746
$26,900,479
$ 7,852,915
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MINERAL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
340.87
348.92
339.37
348.92
339.60
349.37
339.73
347.87
334.80
340.37
8.05
9.55
9.77
8.14
5.57
4.00
6.00
10.14
10.28
11.30
12.05
15.55
19.91
18.42
16.86
201.443
216.876
200.839
221.516
200.723
223.636
200.592
222.298
197.479
222.184
15.433
20.677
22.913
21.706
24.705
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
15.433
20.677
22.913
21.706
24.705
Total number of personnel employed
in excess of number funded through PSSP
27.483
36.227
42.821
40.124
41.569
PE From Local Funds
SP From Local Funds
20.00
18.00
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
25.000
20.000
15.000
10.000
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MINERAL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
927,114
736,863
$ 1,260,308
857,293
$ 1,166,111
815,265
$ 1,074,620
936,194
$ 1,663,977
$ 2,117,601
$ 1,981,377
$ 2,010,814
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
685,512
521,654
$ 1,207,166
$
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,579
(30)
13
352
374
4,557
(22)
14
326
380
4,551
(6)
12
379
381
4,460
(91)
14
319
384
4,373
(87)
14
312
383
(22)
(54)
(2)
(65)
(71)
MINGO COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,147,903
$ 4,554,726
$ 5,851,475
$(1,773,020)
N/A
N/A
$
667,077
$ 5,393,415
$
-
$ 3,147,903
$ 4,554,726
$ 6,518,552
$ 3,620,395
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
74.99%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 7,326,723
$ 8,341,336
$ 8,708,722
$ 8,985,736
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$14,754,905
$23,548,156
$ 7,341,128
9,396
9,677
$16,009,005
$24,304,924
$ 7,322,139
10,242
$16,504,923
$28,806,515
$ 8,063,950
Yes
100.00%
$ 9,837,374
11,807
N/A
$16,375,141
$34,349,677
$13,969,309
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MINGO COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
342.01
353.60
338.15
355.35
334.48
358.99
340.24
367.11
335.02
370.11
11.59
17.20
24.51
26.87
35.09
16.84
13.50
17.50
18.50
24.50
28.43
30.70
42.01
45.37
59.59
206.482
236.235
206.357
248.890
204.664
254.220
210.223
258.135
204.893
263.540
29.753
42.533
49.556
47.912
58.647
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
1.000
2.500
Total number of SP funded by county board
29.753
-
42.533
-
50.556
50.412
58.647
Total number of personnel employed
in excess of number funded through PSSP
58.183
73.233
92.566
95.778
118.233
PE From Local Funds
-
SP From Local Funds
60.00
60.000
50.00
50.000
40.00
40.000
30.00
30.000
20.00
20.000
10.00
10.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MINGO COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,589,465
999,155
$ 1,780,868
1,453,958
$ 2,578,866
1,811,839
$ 2,757,128
1,824,582
$ 3,611,900
2,143,906
$ 2,588,621
$ 3,234,826
$ 4,390,705
$ 4,581,709
$ 5,755,806
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,575
(24)
15
305
374
(69)
4,640
65
15
309
380
(71)
4,688
48
15
313
381
(68)
4,586
(102)
15
306
384
4,573
(13)
15
305
383
(78)
(78)
MONONGALIA COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 5,511,329
$10,741,834
$ 9,063,958
$ 1,177,087
N/A
N/A
$ 1,277,795
$11,265,572
$
-
$ 5,511,329
$10,741,834
$10,341,753
$12,442,659
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
74.99%
Yes
74.99%
Yes
74.99%
Yes
74.99%
$17,256,793
$18,986,451
$20,299,907
$21,162,859
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$48,045,197
$48,375,735
$12,088,631
8,591
9,135
$48,723,309
$52,196,119
$10,333,688
9,887
$51,238,492
$54,489,907
$12,815,643
Yes
74.99%
$22,793,783
10,526
N/A
$50,929,972
$50,996,109
$17,505,736
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MONONGALIA COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
735.47
768.85
738.74
763.65
746.90
769.25
759.84
780.75
775.43
784.40
33.38
24.91
22.35
20.91
8.97
17.00
19.00
19.00
20.00
21.00
50.38
43.91
41.35
40.91
29.97
440.035
485.855
445.209
489.575
450.142
495.305
453.546
491.748
460.708
502.543
45.820
44.366
45.163
38.202
41.835
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
0.250
0.250
1.500
Total number of SP funded by county board
46.070
0.250
44.366
-
45.413
38.452
43.335
Total number of personnel employed
in excess of number funded through PSSP
96.450
88.276
86.759
79.358
73.303
PE From Local Funds
SP From Local Funds
60.00
48.000
50.00
46.000
40.00
44.000
42.000
30.00
40.000
20.00
38.000
10.00
36.000
0.00
34.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MONONGALIA COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,758,018
1,489,287
$ 2,548,521
1,535,687
$ 2,541,368
1,666,628
$ 2,512,766
1,414,821
$ 1,846,216
1,601,454
$ 4,247,304
$ 4,084,208
$ 4,207,996
$ 3,927,587
$ 3,447,670
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
10,098
74
25
404
374
10,221
123
20
511
380
10,294
73
22
468
381
10,459
165
22
475
384
10,731
272
22
488
383
30
131
87
91
105
MONROE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/10
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance - General Current Expense Fund
$
1,735,674
$
1,735,674
Other Post Employment Benefit Liability (OPEB)
(2)
1,514,735
$
663,186
$
(2,222,438)
N/A
$
306,943
$
2,492,996
$
-
$
1,514,735
$
970,129
$
270,558
$
-
N/A
Unreserved Fund Balance without OPEB Liability
(1)
$
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
Yes
Yes
Yes
Yes
89.98%
74.99%
74.99%
74.99%
74.99%
$
1,113,786
$
1,269,984
$
1,310,870
$
1,702,792
$ 1,728,548
Per Pupil Expenditures
$
8,851
$
9,308
$
9,942
$
10,580
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$
$
$
3,301,630
12,494,019
3,161,776
$
$
$
3,445,763
12,034,246
3,500,272
$
$
$
3,549,187
12,866,489
3,240,432
$
$
$
4,355,995
11,906,600
4,303,165
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual financial
activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MONROE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/10
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
149.17
151.55
146.71
148.14
144.19
154.64
143.54
154.29
142.87
149.13
2.38
1.43
10.45
10.75
6.26
3.00
2.60
6.60
5.30
3.00
5.380
4.030
17.048
16.048
9.260
90.004
108.022
90.166
106.878
89.069
107.278
87.825
107.595
87.378
109.535
18.018
16.712
18.209
19.770
22.157
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
4.750
4.750
Total number of SP funded by county board
22.768
21.462
18.209
19.770
22.157
Total number of personnel employed
in excess of number funded through PSSP
28.148
25.492
35.257
35.818
31.417
PE From Local Funds
-
-
SP From Local Funds
25.000
18.00
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
20.000
15.000
10.000
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
-
MONROE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/10
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
279,908
708,444
$
216,860
691,118
$
966,665
610,243
$
912,801
663,988
$
988,352
$
907,978
$
1,576,908
$
1,576,790
$
530,479
746,403
$ 1,276,882
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,015
3
5
403
374
29
1,988
(27)
5
398
380
18
1,955
(33)
5
391
381
10
1,945
(10)
5
389
384
5
1,921
(24)
5
384
383
1
MORGAN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,181,655
$ 1,268,378
$ 1,047,777
$(1,425,826)
N/A
N/A
$
396,030
$ 2,954,416
$
-
$ 1,181,655
$ 1,268,378
$ 1,443,807
$ 1,528,590
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
90.00%
Yes
85.01%
Yes
85.01%
Yes
83.49%
$ 4,373,574
$ 4,559,249
$ 4,986,444
$ 5,448,719
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 9,160,551
$11,764,040
$ 2,042,867
8,358
8,649
$ 9,551,585
$12,566,235
$ 2,075,333
9,569
$10,364,409
$13,368,604
$ 2,139,593
Yes
88.50%
$ 5,778,600
10,618
N/A
$11,252,366
$11,676,735
$ 3,590,381
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
MORGAN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
186.71
199.40
191.01
204.52
191.19
208.55
188.39
208.60
185.78
207.40
12.69
13.51
17.36
20.21
21.62
8.00
9.50
7.90
8.60
7.60
20.69
23.01
25.26
28.81
29.22
115.678
123.571
116.479
123.108
118.390
128.507
117.506
127.507
114.473
126.907
7.893
6.629
10.117
10.001
12.434
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
-
-
-
7.893
6.629
10.117
10.001
12.434
28.583
29.639
35.379
38.809
41.658
PE From Local Funds
SP From Local Funds
30.00
14.000
25.00
12.000
20.00
10.000
8.000
15.00
6.000
10.00
4.000
5.00
2.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
MORGAN COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,080,729
257,953
$ 1,259,315
228,289
$ 1,475,960
366,006
$ 1,710,892
365,920
$ 1,741,431
455,688
$ 1,338,683
$ 1,487,604
$ 1,841,967
$ 2,076,812
$ 2,197,119
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,682
66
8
335
374
(39)
2,719
37
8
340
380
(40)
2,692
(27)
8
337
381
2,655
(37)
8
332
384
2,617
(38)
8
327
383
(44)
(52)
(56)
NICHOLAS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,597,714
$ 4,252,214
$ 3,095,584
$ (389,974)
N/A
N/A
$
620,107
$ 4,926,684
$
-
$ 3,597,714
$ 4,252,214
$ 3,715,691
$ 4,536,710
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
58.00%
Yes
58.00%
Yes
58.00%
Yes
58.00%
$ 3,394,648
$ 3,633,192
$ 3,568,096
$ 3,816,571
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$10,168,523
$23,213,994
$ 6,273,470
9,255
9,261
$ 9,902,390
$23,360,598
$ 5,852,183
9,886
$ 9,732,052
$24,996,514
$ 7,060,833
Yes
58.00%
$ 3,973,651
9,926
N/A
$10,655,301
$23,540,930
$ 9,719,181
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
NICHOLAS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
308.21
318.75
304.88
314.75
307.24
322.50
305.82
318.00
303.34
316.75
10.54
9.87
15.26
12.18
13.41
4.50
4.00
6.00
8.00
5.00
15.04
13.87
21.26
20.18
18.41
186.105
230.872
184.317
227.230
185.404
226.969
184.312
208.468
182.536
221.707
44.767
42.913
41.565
24.156
39.171
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
44.767
42.913
41.565
24.156
39.171
Total number of personnel employed
in excess of number funded through PSSP
59.807
56.783
62.823
44.340
57.581
PE From Local Funds
SP From Local Funds
45.000
40.000
35.000
30.000
25.000
20.000
15.000
10.000
5.000
-
25.00
20.00
15.00
10.00
5.00
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
NICHOLAS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
801,345
1,389,736
$ 1,284,483
1,405,996
$ 1,225,353
820,196
$ 1,119,671
1,342,245
$ 2,191,081
$ 2,690,479
$ 2,045,548
$ 2,461,916
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
831,329
1,398,507
$ 2,229,835
$
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,091
(59)
16
256
374
(118)
4,114
23
16
257
380
(123)
4,083
(31)
16
255
381
4,042
(41)
16
253
384
(126)
(131)
4,076
34
16
255
383
(128)
OHIO COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,640,026
$ 3,458,319
$ 3,631,076
$(1,976,203)
N/A
N/A
$
421,517
$ 5,489,670
$
-
$ 3,640,026
$ 3,458,319
$ 4,052,593
$ 3,513,467
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$3,100,000
$3,200,000
$3,300,000
$3,400,000
$3,500,000
$3,600,000
$3,700,000
$3,800,000
$3,900,000
$4,000,000
$4,100,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
95.51%
Yes
95.51%
Yes
95.51%
Yes
95.51%
$ 8,791,223
$ 9,519,677
$10,500,175
$10,998,617
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$19,952,499
$27,102,018
$ 5,882,960
9,144
9,424
$19,539,371
$28,226,133
$ 6,058,795
10,485
$21,085,044
$31,485,897
$ 6,778,236
Yes
95.51%
$11,101,951
11,307
N/A
$25,026,793
$29,563,755
$ 9,782,359
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
OHIO COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
393.99
408.50
396.82
405.90
393.44
403.67
390.85
403.25
391.38
403.10
14.51
9.08
10.23
12.40
11.72
6.00
4.50
4.00
6.50
8.50
20.51
13.58
14.23
18.90
20.22
233.091
247.295
234.833
246.553
232.361
250.938
230.388
250.933
230.286
247.458
14.204
11.720
18.577
20.545
17.172
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
14.204
11.720
18.577
20.545
17.172
Total number of personnel employed
in excess of number funded through PSSP
34.714
25.300
32.805
39.447
37.388
PE From Local Funds
SP From Local Funds
25.00
25.000
20.00
20.000
15.00
15.000
10.00
10.000
5.00
5.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
OHIO COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
908,885
730,425
$ 1,200,355
812,633
$ 1,267,766
680,638
$ 1,639,310
$ 2,012,987
$ 1,948,404
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$ 1,162,485
512,981
$
820,147
444,466
$ 1,675,465
$ 1,264,613
$
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
5,359
36
13
412
374
38
5,309
(50)
13
408
380
28
5,279
(30)
13
406
381
25
5,285
6
13
407
384
5,370
85
13
413
383
23
30
PENDLETON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$ (183,902)
Other Post Employment Benefit Liability (OPEB)
(1)
$
N/A
Unreserved Fund Balance without OPEB Liability
$ (183,902)
$
23,374
(1)
(1)
$(1,277,750)
(1)
(2)
$
43,943
N/A
$
174,717
$ 1,451,720
$
-
23,374
$
218,660
$
$
-
173,970
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$(200,000)
$(150,000)
$(100,000)
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
9,074
$
9,575
$
10,503
$
11,734
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 2,054,041
$ 7,495,538
$ 1,167,165
$ 2,233,430
$ 7,158,656
$ 2,012,920
N/A
N/A
N/A
$ 2,081,951
$10,970,837
$ 1,301,825
$ 2,279,612
$ 9,959,461
$ 1,273,543
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
PENDLETON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
88.19
92.14
87.87
91.94
89.30
91.62
88.18
93.31
91.60
92.13
3.95
4.07
2.32
5.13
0.53
1.50
1.50
1.50
1.50
1.50
5.45
5.57
3.82
6.63
2.03
52.355
66.295
51.010
66.195
52.780
67.270
53.852
67.390
56.018
66.130
13.940
15.185
14.490
13.538
10.112
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
13.940
15.185
14.490
13.538
10.112
Total number of personnel employed
in excess of number funded through PSSP
19.390
20.755
18.312
20.172
12.146
SP From Local Funds
PE From Local Funds
7.00
16.000
6.00
14.000
12.000
5.00
10.000
4.00
8.000
3.00
6.000
2.00
4.000
1.00
2.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
PENDLETON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
306,829
463,040
$
327,048
517,730
$
236,311
520,219
$
404,580
495,111
$
124,364
368,785
$
769,869
$
844,778
$
756,530
$
899,691
$
493,150
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,141
(36)
4
285
374
1,132
(9)
4
283
380
1,101
(31)
4
275
381
1,085
(16)
4
271
384
1,065
(20)
4
266
383
(89)
(97)
(106)
(113)
(117)
PLEASANTS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,060,609
$ 1,475,124
$ 1,724,134
$ 1,503,804
N/A
N/A
N/A
$
139,754
$ 1,492,064
$
-
$ 1,060,609
$ 1,475,124
$ 1,863,888
$ 2,995,868
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(2)
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
83.05%
Yes
83.05%
Yes
83.05%
Yes
83.05%
$ 3,701,283
$ 3,641,982
$ 3,914,614
$ 4,042,201
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 8,386,381
$ 7,134,902
$ 1,417,648
10,746
10,795
$ 8,239,203
$ 6,850,195
$ 1,150,133
11,922
$ 8,792,386
$ 7,461,547
$ 1,454,524
Yes
83.05%
$ 3,980,614
13,286
N/A
$ 9,161,416
$ 6,526,258
$ 2,098,429
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
PLEASANTS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
110.95
126.50
109.33
124.00
108.61
123.24
109.12
123.87
103.67
118.46
15.55
14.67
14.63
14.75
14.79
2.00
1.00
1.00
1.00
1.00
17.55
15.67
15.63
15.75
15.79
63.051
87.075
63.538
85.175
63.713
85.920
63.070
80.225
61.205
82.095
24.024
21.637
22.207
17.155
20.890
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
24.024
21.637
22.207
17.155
20.890
Total number of personnel employed
in excess of number funded through PSSP
41.574
37.307
37.835
32.901
36.678
PE From Local Funds
SP From Local Funds
18.00
25.000
17.50
20.000
17.00
16.50
15.000
16.00
10.000
15.50
5.000
15.00
-
14.50
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
PLEASANTS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$ 1,053,018
886,094
$
975,488
820,924
$ 1,045,057
869,472
$ 1,024,225
671,265
$ 1,028,979
831,076
$ 1,939,112
$ 1,796,412
$ 1,914,529
$ 1,695,490
$ 1,860,055
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$1,550,000
$1,600,000
$1,650,000
$1,700,000
$1,750,000
$1,800,000
$1,850,000
$1,900,000
$1,950,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,370
(9)
5
274
374
1,352
(18)
5
270
380
1,346
(6)
5
269
381
1,299
(47)
5
260
384
1,278
(21)
5
256
383
(100)
(110)
(112)
(124)
(127)
POCAHONTAS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
191,101
Other Post Employment Benefit Liability (OPEB)
$
N/A
Unreserved Fund Balance without OPEB Liability
$
191,101
$
(1)
(2)
358,656
$
476,421
$ (668,054)
N/A
$
154,665
$ 1,466,752
$
-
358,656
$
631,086
$
$
-
798,698
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
9,818
$
10,077
$
10,439
$
11,666
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 4,193,852
$ 5,558,731
$ 2,540,203
$ 4,847,495
$ 5,540,381
$ 2,768,762
N/A
N/A
N/A
$ 4,173,976
$ 5,137,049
$ 2,437,775
$ 4,565,435
$ 5,930,629
$ 2,462,213
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
POCAHONTAS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
94.21
106.83
94.31
103.66
93.67
98.41
96.93
104.94
99.12
106.03
12.62
9.35
4.74
8.01
6.91
4.50
1.00
5.50
2.50
1.50
17.12
10.35
10.24
10.51
8.41
57.818
79.271
56.251
78.834
55.636
74.429
57.907
72.426
60.117
74.165
21.453
22.583
18.793
14.519
14.048
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
21.453
22.583
18.793
14.519
14.048
Total number of personnel employed
in excess of number funded through PSSP
38.573
32.933
29.037
25.033
22.454
PE From Local Funds
SP From Local Funds
25.000
18.00
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
20.000
15.000
10.000
5.000
-
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
POCAHONTAS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
900,956
737,426
$ 1,638,382
$
580,785
810,617
$ 1,391,401
$
606,855
697,465
$ 1,304,320
$
623,258
542,393
$ 1,165,651
$
500,160
527,089
$ 1,027,249
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,265
(50)
5
253
374
1,205
(60)
5
241
380
(121)
(139)
1,209
4
5
242
381
(139)
1,202
(7)
5
240
384
1,183
(19)
5
237
383
(144)
(146)
PRESTON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
912,807
$
321,105
$
(910,558)
N/A
$
543,345
321,105
$
(367,213)
N/A
Unreserved Fund Balance without OPEB Liability
$
912,807
$
$ (7,483,024)
$
(1)
5,160,069
$ (2,322,955)
(2)
N/A
$
-
$
-
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$(2,500,000)
$(2,000,000)
$(1,500,000)
$(1,000,000)
$(500,000)
$-
$500,000
$1,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
Yes
20.26%
Yes
20.26%
Yes
20.17%
Yes
18.78%
$
-
$
1,611,872
$
1,611,913
$
1,610,442
Per Pupil Expenditures
$
8,068
$
8,396
$
9,391
$
10,216
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 4,748,331
$ 24,910,983
$ 6,849,283
$ 9,192,013
$ 25,207,017
$ 7,601,454
N/A
N/A
N/A
$ 9,608,855
$ 25,426,415
$ 5,890,219
$ 8,787,125
$ 27,617,070
$ 5,713,199
$ 1,439,195
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
PRESTON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
343.94
348.32
340.02
346.33
340.09
356.37
339.96
357.03
345.38
346.87
4.38
6.31
16.28
17.07
1.49
11.00
15.00
17.00
18.00
9.20
15.38
21.31
33.28
35.07
10.69
202.168
215.760
205.561
225.320
205.433
219.640
205.317
230.575
208.525
227.259
13.592
19.759
14.207
25.258
18.734
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
6.000
6.000
Total number of SP funded by county board
13.592
-
19.759
-
20.207
31.258
18.734
Total number of personnel employed
in excess of number funded through PSSP
28.972
41.069
53.489
66.326
29.422
PE From Local Funds
SP From Local Funds
40.00
35.000
35.00
30.000
30.00
25.000
25.00
20.000
20.00
15.000
15.00
10.00
10.000
5.00
5.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
-
PRESTON COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
831,562
427,952
$
1,204,468
643,430
$
1,968,905
691,149
$
2,085,798
1,082,484
$
643,194
654,541
$ 1,259,514
$
1,847,898
$
2,660,055
$
3,168,282
$ 1,297,735
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,583
(102)
12
382
374
8
4,584
1
12
382
380
4,559
(25)
12
380
381
4,628
69
12
386
384
2
(1)
2
4,600
(28)
12
383
383
-
PUTNAM COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 4,297,356
$ 6,585,956
$ 6,504,766
$ 1,092,102
N/A
N/A
$
895,537
$ 9,597,598
$
-
$ 4,297,356
$ 6,585,956
$ 7,400,303
$10,689,700
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$15,146,074
$16,771,597
$17,515,916
$18,538,336
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$31,300,828
$45,434,181
$ 5,964,948
8,224
8,661
$34,223,198
$52,524,138
$ 6,855,221
9,304
$34,375,344
$52,149,172
$ 6,851,575
Yes
100.00%
$18,554,225
10,240
N/A
$36,424,739
$50,379,084
$12,470,220
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
PUTNAM COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
667.29
682.84
673.76
696.34
684.97
704.33
693.89
703.34
708.28
724.45
15.55
22.58
19.36
9.45
16.17
12.00
12.00
13.00
14.00
18.50
27.55
34.58
32.36
23.45
34.67
394.351
411.530
398.725
424.530
404.427
430.945
409.122
427.938
416.755
440.678
17.179
25.805
26.518
18.816
23.923
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
17.179
25.805
26.518
18.816
23.923
Total number of personnel employed
in excess of number funded through PSSP
44.729
60.385
58.876
42.266
58.591
PE From Local Funds
SP From Local Funds
35.00
30.000
30.00
25.000
25.00
20.000
20.00
15.000
15.00
10.000
10.00
5.000
5.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
PUTNAM COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,620,432
606,855
$ 2,121,830
938,437
$ 2,093,662
999,897
$ 1,523,211
717,173
$ 2,240,258
918,266
$ 2,227,287
$ 3,060,267
$ 3,093,559
$ 2,240,384
$ 3,158,524
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
9,109
116
22
414
374
9,201
92
22
418
380
9,341
140
23
406
381
9,517
176
23
414
384
9,631
114
23
419
383
40
38
25
30
36
RALEIGH COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$10,772,837
$11,177,515
$10,930,143
$ 3,393,561
N/A
N/A
$
971,918
$11,940,198
$
-
$10,772,837
$11,177,515
$11,902,061
$15,333,759
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$16,155,921
$17,740,648
$18,615,368
$20,172,176
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$37,646,493
$59,965,744
$13,655,498
8,507
8,770
$39,032,996
$70,601,873
$12,994,071
9,070
$40,729,140
$68,396,689
$13,970,814
Yes
100.00%
$21,436,149
10,366
N/A
$40,474,078
$69,606,207
$24,073,350
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
RALEIGH COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
849.56
887.70
860.86
909.30
871.56
910.50
885.58
910.50
900.56
917.00
38.14
48.44
38.94
24.92
16.44
16.50
11.00
14.00
13.00
17.00
54.64
59.44
52.94
37.92
33.44
511.010
524.067
521.437
524.800
527.538
529.917
535.097
534.712
537.021
551.057
13.057
3.363
2.379
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
(0.385)
-
-
14.036
-
Total number of SP funded by county board
13.057
3.363
2.379
(0.385)
14.036
Total number of personnel employed
in excess of number funded through PSSP
67.697
62.803
55.319
37.537
47.478
SP From Local Funds
PE From Local Funds
16.000
60.00
14.000
50.00
12.000
40.00
10.000
30.00
8.000
6.000
20.00
4.000
10.00
2.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
(2.000)
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
RALEIGH COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,010,863
436,655
$ 3,414,208
115,217
$ 3,215,083
84,975
$ 2,320,644
(13,923)
$ 2,055,715
513,819
$ 3,447,518
$ 3,529,425
$ 3,300,058
$ 2,306,721
$ 2,569,534
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
11,930
227
29
411
374
12,153
223
30
405
380
12,316
163
30
411
381
12,340
24
29
426
384
12,372
32
29
427
383
37
25
30
42
44
RANDOLPH COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
1,393,047
$ 1,443,921
$
$
N/A
N/A
$
435,204
1,393,047
$ 1,443,921
$
1,337,750
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
902,546
$ (3,792,485)
(1)
(2)
N/A
$ 4,648,961
$
-
$
$
-
856,476
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
7,812
$
8,129
$
8,935
$
10,403
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 5,994,200
$ 26,310,246
$ 5,437,739
$ 6,767,337
$ 29,968,537
$ 9,783,802
N/A
N/A
N/A
$ 6,456,393
$ 23,981,165
$ 3,778,465
$ 6,626,738
$ 30,995,517
$ 6,284,390
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
Efficiency Study 11
07/18/11
Financial Trend Analysis ALL 05
RANDOLPH COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
327.24
329.97
329.97
332.53
330.15
334.43
332.07
346.42
327.96
341.84
2.73
2.56
4.28
14.35
13.88
7.00
6.00
10.00
9.00
10.00
9.73
8.56
14.28
23.35
23.88
197.758
204.050
200.187
207.455
199.589
206.813
200.698
202.550
198.228
211.368
6.292
7.268
7.224
1.852
13.140
0.500
1.500
0.500
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
0.500
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
6.792
7.268
7.724
3.352
13.640
16.522
15.828
22.002
26.704
37.520
SP From Local Funds
PE From Local Funds
14.000
25.00
12.000
20.00
10.000
8.000
15.00
6.000
10.00
4.000
5.00
2.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
RANDOLPH COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
550,330
216,433
$
503,146
237,869
$
881,732
261,144
$
1,443,937
114,596
$ 1,470,598
461,310
$
766,763
$
741,015
$
1,142,876
$
1,558,533
$ 1,931,908
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
Efficiency Study 11
07/18/11
Financial Trend Analysis ALL 05
4,453
38
16
278
344
(66)
4,414
(39)
16
276
353
(77)
4,425
11
16
277
359
(82)
4,356
(69)
16
272
364
4,294
(62)
16
268
369
(92)
(101)
RITCHIE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,871,105
$ 1,376,543
$
881,150
$ (322,117)
N/A
N/A
$
189,793
$ 1,822,469
$
-
$ 1,871,105
$ 1,376,543
$ 1,070,943
$ 1,500,352
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
65.01%
Yes
65.01%
Yes
65.01%
Yes
65.01%
$ 1,606,096
$ 1,781,091
$ 2,022,128
$ 2,314,019
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 4,169,326
$ 8,426,430
$ 2,319,819
9,269
10,182
$ 4,586,310
$ 9,085,586
$ 2,214,367
10,390
$ 5,369,982
$10,551,319
$ 1,701,935
Yes
65.01%
$ 2,469,011
11,455
N/A
$ 5,680,800
$ 8,825,507
$ 3,197,821
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
RITCHIE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
116.77
126.25
119.28
129.70
115.88
130.00
114.55
129.50
118.50
130.50
9.48
10.42
14.12
14.95
12.00
3.50
3.00
2.50
4.50
2.50
12.98
13.42
16.62
19.45
14.50
70.287
81.933
71.187
88.448
70.885
89.343
71.289
88.264
73.069
91.028
11.646
17.261
18.458
16.975
17.959
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
11.646
17.261
18.458
16.975
17.959
Total number of personnel employed
in excess of number funded through PSSP
24.626
30.681
35.078
36.425
32.459
PE From Local Funds
SP From Local Funds
20.000
20.00
18.00
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
15.000
10.000
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
RITCHIE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
781,230
571,318
$ 1,024,771
650,585
$ 1,188,757
593,224
$
$ 1,352,548
$ 1,675,355
$ 1,781,981
$ 1,501,579
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
719,965
367,791
$ 1,087,756
$
867,293
634,286
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,611
4
6
269
374
(105)
1,597
(14)
6
266
380
1,589
(8)
6
265
381
(114)
(116)
1,626
37
6
271
384
(113)
1,578
(48)
6
263
383
(120)
ROANE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$ 1,115,573
Other Post Employment Benefit Liability (OPEB)
$
N/A
Unreserved Fund Balance without OPEB Liability
$ 1,115,573
$
(1)
(2)
750,368
$
401,564
$(1,864,173)
N/A
$
232,353
$ 2,668,331
$
-
750,368
$
633,917
$
$
-
804,158
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
No
-
No
-
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
8,347
$
8,723
$
9,048
$
10,156
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 2,969,794
$14,596,468
$ 4,185,522
$ 3,060,141
$15,596,028
$ 5,428,825
N/A
N/A
N/A
$ 2,866,299
$15,529,952
$ 3,776,595
$ 3,093,083
$16,150,232
$ 3,786,854
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
ROANE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
183.10
184.90
184.90
190.20
183.21
182.07
183.09
184.32
184.00
182.09
1.80
5.30
(1.14)
1.23
(1.91)
4.80
4.80
7.00
5.50
6.75
6.60
10.10
5.86
6.73
4.84
112.416
127.843
113.947
132.368
112.413
127.434
113.202
121.709
113.736
127.434
15.427
18.421
15.021
8.507
13.698
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
15.427
18.421
15.021
8.507
13.698
Total number of personnel employed
in excess of number funded through PSSP
22.027
28.521
20.881
15.237
18.534
SP From Local Funds
PE From Local Funds
20.000
12.00
10.00
15.000
8.00
10.000
6.00
4.00
5.000
2.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
ROANE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
358,959
494,521
$
572,754
606,229
$
349,037
517,438
$
395,126
293,474
$
283,582
475,075
$
853,480
$ 1,178,982
$
866,475
$
688,600
$
758,656
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,619
33
6
437
374
63
2,574
(45)
6
429
380
49
2,538
(36)
6
423
381
42
2,554
16
6
426
384
42
2,505
(49)
6
418
383
35
SUMMERS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
991,188
Other Post Employment Benefit Liability (OPEB)
$
N/A
Unreserved Fund Balance without OPEB Liability
$
991,188
$
(1)
(2)
925,313
$
516,652
$(1,403,725)
N/A
$
114,114
$ 1,702,358
$
-
925,313
$
630,766
$
$
-
298,633
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
8,861
$
8,734
$
9,670
$
10,207
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 2,265,480
$ 9,590,270
$ 2,740,752
$ 2,584,623
$ 9,348,703
$ 3,119,077
N/A
N/A
N/A
$ 2,411,727
$10,919,496
$ 2,500,328
$ 2,383,402
$13,122,178
$ 2,655,441
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
SUMMERS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
120.09
121.00
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
118.44
117.93
114.90
118.93
112.20
116.51
113.84
116.18
0.91
(0.51)
4.03
4.31
2.34
2.00
2.00
2.00
3.26
3.00
2.91
1.49
6.03
7.57
5.34
71.855
72.927
71.603
70.400
70.310
72.735
69.452
69.635
69.666
71.635
1.072
(1.203)
2.425
0.183
1.969
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
1.072
(1.203)
2.425
0.183
1.969
Total number of personnel employed
in excess of number funded through PSSP
3.982
0.287
8.459
7.751
7.311
PE From Local Funds
SP From Local Funds
2.500
8.00
2.000
6.00
1.500
1.000
4.00
0.500
-
2.00
(0.500)
0.00
(1.000)
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
(1.500)
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
SUMMERS COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
159,090
35,056
$
84,817
(39,450)
$
364,629
82,752
$
460,399
6,298
$
322,903
67,762
$
194,145
$
45,367
$
447,381
$
466,697
$
390,664
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,590
(17)
5
318
374
1,567
(23)
5
313
380
1,532
(35)
5
306
381
(56)
(67)
(75)
1,548
16
5
310
384
(74)
1,551
3
5
310
383
(73)
TAYLOR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
N/A
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
(70,682)
$
N/A
Unreserved Fund Balance without OPEB Liability
$
(70,682)
$
(2)
305,428
$
634,774
$ 1,137,517
N/A
$
326,155
$ 2,678,375
$
-
305,428
$
960,929
$ 3,815,892
$
-
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$(500,000)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
50.00%
Yes
50.00%
Yes
49.98%
Yes
50.00%
$ 1,502,652
$ 1,598,831
$ 1,705,538
$ 1,870,690
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 5,679,159
$13,764,034
$ 2,891,120
8,260
8,498
$ 5,801,315
$14,197,704
$ 2,922,435
9,296
$ 5,833,181
$15,393,685
$ 2,887,779
Yes
50.00%
$ 1,952,356
9,107
N/A
$ 6,107,498
$14,031,548
$ 4,407,309
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
TAYLOR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
175.88
176.62
175.17
175.38
174.70
174.41
175.25
177.00
179.96
175.65
0.74
0.21
(0.29)
1.75
2.26
2.00
2.09
3.00
3.00
3.00
2.21
1.80
4.75
(1.31)
108.017
120.068
106.938
117.268
106.406
120.115
106.475
120.368
108.280
118.468
12.051
10.330
13.709
13.893
10.188
(4.31)
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
0.500
-
-
Total number of SP funded by county board
12.051
10.330
14.209
13.893
10.188
Total number of personnel employed
in excess of number funded through PSSP
15.048
12.540
16.007
18.647
8.874
PE From Local Funds
SP From Local Funds
5.00
16.000
4.00
14.000
3.00
12.000
10.000
2.00
8.000
1.00
6.000
0.00
(1.00)
(2.00)
4.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
2.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
TAYLOR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
171,475
389,992
$
132,224
349,359
$
112,963
501,634
$
295,631
487,414
$
(80,179)
360,878
$
561,467
$
481,583
$
614,596
$
783,045
$
280,699
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
2,465
(42)
6
411
374
37
2,464
(1)
6
411
380
31
2,426
(38)
6
404
381
23
2,450
24
6
408
384
24
2,395
(55)
6
399
383
16
TUCKER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
283,892
$
N/A
$
283,892
$
393,025
$
276,319
N/A
$
-
393,025
$
276,319
$ (939,438)
(1)
(2)
N/A
$ 1,207,339
$
-
$
$
-
267,901
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
Yes
7.58%
Yes
7.58%
No
-
No
-
$
-
$
234,451
$
275,772
$
-
Per Pupil Expenditures
$
9,151
$
9,299
$
10,204
$
10,428
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 2,479,254
$ 6,090,950
$ 1,959,210
$ 3,543,141
$ 6,281,470
$ 2,212,729
N/A
N/A
N/A
$ 3,340,230
$ 6,852,992
$ 1,812,483
$ 3,469,723
$ 6,137,109
$ 1,854,361
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
TUCKER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
88.94
90.13
83.25
85.44
85.25
86.68
86.74
87.90
87.81
86.70
1.19
2.19
1.43
1.16
(1.11)
2.00
1.00
1.00
2.00
1.00
3.19
3.19
2.43
3.16
(0.11)
53.975
56.400
51.961
57.600
53.323
57.100
53.699
56.500
53.971
56.000
2.425
5.639
3.777
2.801
2.029
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
2.425
5.639
3.777
2.801
2.029
Total number of personnel employed
in excess of number funded through PSSP
5.615
8.829
6.211
5.963
1.917
SP From Local Funds
PE From Local Funds
3.50
6.000
3.00
5.000
2.50
4.000
2.00
3.000
1.50
1.00
2.000
0.50
1.000
0.00
(0.50)
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
TUCKER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
175,163
79,774
$
180,696
193,080
$
146,063
134,428
$
190,199
98,550
$
(6,735)
71,787
$
254,938
$
373,776
$
280,491
$
288,749
$
65,052
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,153
(53)
3
384
374
10
1,155
2
3
385
380
1,127
(28)
3
376
381
1,096
(31)
3
365
384
1,053
(43)
3
351
383
5
(5)
(19)
(32)
TYLER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,673,337
$ 1,919,501
$ 2,524,840
$ 1,121,523
N/A
N/A
$
93,903
$ 1,551,168
$
-
$ 1,673,337
$ 1,919,501
$ 2,618,743
$ 2,672,691
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 2,101,187
$ 2,393,651
$ 2,618,686
$ 2,804,452
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 4,608,807
$ 9,559,764
$ 1,697,272
9,663
10,430
$ 4,835,657
$ 9,179,203
$ 2,003,192
11,114
$ 5,453,122
$10,043,774
$ 2,157,147
Yes
100.00%
$ 2,877,589
12,158
N/A
$ 5,406,833
$ 9,113,016
$ 3,546,400
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
TYLER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
121.55
125.58
118.49
122.19
114.71
118.38
108.97
117.40
109.54
115.63
4.03
3.70
3.67
8.43
6.09
3.00
3.00
4.67
4.67
4.00
7.03
6.70
8.34
13.10
10.09
70.631
81.753
69.521
82.885
67.281
81.941
66.042
80.616
65.999
79.416
11.122
13.364
14.660
14.574
13.417
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
0.500
0.500
Total number of SP funded by county board
11.622
13.864
14.660
14.574
13.417
Total number of personnel employed
in excess of number funded through PSSP
18.652
20.564
23.000
27.676
23.507
PE From Local Funds
-
-
-
SP From Local Funds
14.00
16.000
12.00
14.000
12.000
10.00
10.000
8.00
8.000
6.00
6.000
4.00
4.000
2.00
2.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
TYLER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
392,458
382,296
$
396,326
468,210
$
514,803
521,169
$
774,753
$
864,535
$ 1,035,972
$
811,324
520,972
$ 1,332,296
$
623,630
480,033
$ 1,103,662
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,583
(7)
4
396
374
22
1,518
(65)
4
380
380
-
1,479
(39)
4
370
381
(11)
1,482
3
4
371
384
(13)
1,419
(63)
4
355
383
(28)
UPSHUR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,414,580
$ 2,195,028
$ 3,546,210
$ (183,144)
N/A
N/A
N/A
$
297,355
$ 4,040,453
$
-
$ 1,414,580
$ 2,195,028
$ 3,843,565
$ 3,857,309
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(2)
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
42.83%
Yes
42.83%
Yes
42.83%
Yes
42.83%
$ 2,149,565
$ 2,441,690
$ 2,517,994
$ 2,767,794
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 8,611,697
$22,692,606
$ 4,529,146
8,439
8,886
$10,594,332
$26,041,606
$ 3,576,470
9,413
$ 8,252,723
$25,408,808
$ 5,362,569
Yes
42.83%
$ 3,192,797
10,737
N/A
$ 9,121,305
$22,890,111
$ 7,373,779
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
UPSHUR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
283.16
288.39
288.39
299.33
293.40
300.16
293.94
303.16
292.82
302.15
5.23
10.94
6.76
9.22
9.33
5.00
3.00
4.00
4.00
4.00
10.23
13.94
10.76
13.22
13.33
169.825
177.375
173.729
185.950
175.595
179.850
174.313
181.950
173.241
182.050
7.550
12.221
4.255
7.637
8.809
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
1.000
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
1.000
1.000
8.550
12.221
-
5.255
8.637
8.809
18.780
26.161
16.013
21.861
22.143
PE From Local Funds
-
SP From Local Funds
14.00
14.000
12.00
12.000
10.00
10.000
8.00
8.000
6.00
6.000
4.00
4.000
2.00
2.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
UPSHUR COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
576,453
275,403
$
816,199
404,015
$
658,038
179,846
$
807,157
296,797
$
851,856
$ 1,220,214
$
837,883
$ 1,103,954
$
812,274
305,493
$ 1,117,767
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
3,807
72
11
346
374
(28)
3,881
74
11
353
380
(27)
3,862
(19)
10
386
381
5
3,825
(37)
10
383
384
3,867
42
10
387
383
(1)
4
WAYNE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,952,378
$ 3,048,038
$ 2,786,770
$
N/A
N/A
$
866,580
$ 8,428,931
$
-
$ 2,952,378
$ 3,048,038
$ 3,653,350
$ 8,676,520
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
247,589
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 7,112,531
$ 7,730,707
$ 7,929,434
$ 8,130,433
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$15,496,216
$44,033,646
$ 7,911,876
8,430
8,495
$16,662,533
$44,557,861
$ 8,268,535
9,020
$17,252,797
$47,020,098
$ 8,592,203
Yes
100.00%
$ 8,719,280
10,566
N/A
$17,620,802
$44,762,123
$13,666,708
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
WAYNE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
559.72
587.50
567.84
576.80
567.67
571.40
572.55
590.10
562.18
583.50
27.78
8.96
3.73
17.55
21.32
11.00
8.25
12.50
13.00
17.00
38.78
17.21
16.23
30.55
38.32
330.778
387.930
336.039
401.077
336.533
402.999
340.570
357.138
334.780
368.363
57.152
65.038
66.466
16.568
33.583
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
57.152
65.038
66.466
16.568
33.583
Total number of personnel employed
in excess of number funded through PSSP
95.932
82.248
82.694
47.118
71.905
SP From Local Funds
PE From Local Funds
40.00
70.000
35.00
60.000
30.00
50.000
25.00
40.000
20.00
30.000
15.00
20.000
10.00
10.000
5.00
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
WAYNE COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
949,100
2,215,547
$ 1,774,694
557,534
$ 2,245,690
1,132,875
$ 3,164,647
$ 2,332,228
$ 3,378,565
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$ 2,075,536
1,791,775
$
952,420
2,084,146
$ 3,867,311
$ 3,036,566
$
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
7,703
122
21
367
374
(7)
7,715
12
22
351
380
(29)
7,726
11
21
368
381
(13)
7,556
(170)
21
360
384
7,448
(108)
21
355
383
(24)
(28)
WEBSTER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
531,930
Other Post Employment Benefit Liability (OPEB)
$ (196,533)
N/A
Unreserved Fund Balance without OPEB Liability
$
531,930
N/A
$ (196,533)
(1)
(2)
$
385,356
$ (142,637)
N/A
$
60,922
$ 1,556,601
$
-
$
446,278
$ 1,413,964
$
-
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$(200,000)
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
No
-
No
-
No
-
No
-
No
-
$
-
$
-
$
-
$
-
Per Pupil Expenditures
$
8,936
$
8,562
$
9,440
$
10,815
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 2,342,645
$ 9,615,212
$ 2,445,065
$ 2,447,071
$12,706,606
$ 4,836,645
N/A
N/A
N/A
$ 2,577,454
$11,560,225
$ 2,900,814
$ 2,282,574
$15,337,798
$ 2,706,914
$
-
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
WEBSTER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
117.44
120.05
116.88
122.50
115.54
118.00
112.95
110.97
114.80
123.80
2.61
5.62
2.46
(1.98)
2.60
1.50
2.50
4.58
2.00
5.21
7.12
4.96
2.60
11.00
71.150
71.153
71.153
77.480
71.873
71.998
69.606
70.223
70.574
72.273
0.003
6.327
0.125
0.617
1.699
9.00
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
0.003
6.327
0.125
0.617
1.699
Total number of personnel employed
in excess of number funded through PSSP
5.213
13.447
5.089
3.217
12.695
PE From Local Funds
SP From Local Funds
12.00
7.000
10.00
6.000
5.000
8.00
4.000
6.00
3.000
4.00
2.000
2.00
1.000
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
WEBSTER COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
279,916
98
$
393,867
207,774
$
294,743
4,287
$
150,015
21,044
$
649,182
57,557
$
280,014
$
601,641
$
299,030
$
171,059
$
706,738
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,614
(23)
6
269
374
(105)
1,615
1
6
269
380
(111)
1,550
(65)
6
258
381
(123)
1,577
27
6
263
384
(121)
1,534
(43)
6
256
383
(127)
WETZEL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 3,924,518
$ 4,216,235
$ 4,178,145
$ 1,112,261
N/A
N/A
$
152,690
$ 2,928,916
$
-
$ 3,924,518
$ 4,216,235
$ 4,330,835
$ 4,041,177
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$3,700,000
$3,800,000
$3,900,000
$4,000,000
$4,100,000
$4,200,000
$4,300,000
$4,400,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 4,226,762
$ 4,384,117
$ 4,562,221
$ 4,810,343
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 8,495,501
$17,267,589
$ 3,379,840
9,354
9,751
$ 8,135,902
$17,312,771
$ 3,677,865
10,589
$ 8,676,914
$19,282,116
$ 3,936,442
Yes
100.00%
$ 5,028,409
11,872
N/A
$ 9,023,091
$18,080,607
$ 5,202,355
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
WETZEL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
225.38
238.13
226.54
236.30
219.06
232.41
212.24
238.00
212.37
235.90
12.75
9.76
13.35
25.76
23.53
4.00
4.00
1.34
2.00
3.00
16.75
13.76
14.69
27.76
26.53
135.983
144.844
134.444
149.569
132.296
150.299
130.814
152.944
128.446
154.144
8.861
15.125
18.003
22.130
25.698
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
Total number of SP funded by county board
Total number of personnel employed
in excess of number funded through PSSP
-
-
-
-
8.861
15.125
18.003
22.130
25.698
25.611
28.885
32.693
49.890
52.232
PE From Local Funds
SP From Local Funds
30.00
30.000
25.00
25.000
20.00
20.000
15.00
15.000
10.00
10.000
5.00
5.000
-
0.00
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
WETZEL COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
958,832
664,786
$ 1,798,706
818,919
$ 1,667,266
909,759
$ 1,623,618
$ 2,617,625
$ 2,577,025
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
$
Total estimated costs of personnel employed
in excess of number funded through PSSP
979,883
299,753
$ 1,279,636
$
844,766
524,221
$ 1,368,987
$
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
3,064
(22)
9
340
374
3,005
(59)
9
334
380
2,920
(85)
9
324
381
2,864
(56)
9
318
384
2,844
(20)
9
316
383
(34)
(46)
(57)
(66)
(67)
WIRT COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
$
Other Post Employment Benefit Liability (OPEB)
519,603
$
N/A
Unreserved Fund Balance without OPEB Liability
$
519,603
$
717,752
$
635,522
N/A
$
-
717,752
$
635,522
$ (492,366)
(1)
(2)
N/A
$ 1,122,371
$
-
$
$
-
630,005
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
84.66%
Yes
87.28%
Yes
87.28%
Yes
90.02%
Yes
90.02%
$
634,859
$
684,140
$
719,783
$
759,281
Per Pupil Expenditures
$
8,484
$
9,097
$
9,897
$
10,910
N/A
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$ 1,563,267
$ 5,991,580
$ 1,315,891
$ 1,666,791
$ 5,995,063
$ 2,132,986
N/A
N/A
N/A
$ 1,744,145
$ 6,250,139
$ 1,355,575
$ 1,465,329
$ 6,513,649
$ 1,625,962
$
766,592
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
WIRT COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
73.80
77.36
71.71
76.75
72.43
77.43
72.31
80.46
77.17
79.46
3.56
5.04
5.00
8.15
2.29
1.00
1.00
1.00
1.00
1.00
4.56
6.04
6.00
9.15
3.29
45.429
47.140
45.360
47.140
45.228
48.140
44.628
48.140
47.226
48.140
1.711
1.780
2.912
3.512
0.914
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
1.711
1.780
2.912
3.512
0.914
Total number of personnel employed
in excess of number funded through PSSP
6.271
7.820
8.908
12.658
4.208
SP From Local Funds
PE From Local Funds
4.000
10.00
9.00
8.00
7.00
6.00
5.00
4.00
3.00
2.00
1.00
0.00
3.500
3.000
2.500
2.000
1.500
1.000
0.500
-
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
WIRT COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
$
242,268
54,297
$
326,039
59,250
$
335,889
100,124
$
519,053
120,503
$
185,007
31,944
$
296,565
$
385,289
$
436,013
$
639,556
$
216,952
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
1,026
6
3
342
374
(32)
997
(29)
3
332
380
954
(43)
3
318
381
967
13
3
322
384
(48)
(63)
(62)
1,010
43
3
337
383
(46)
WOOD COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,532,359
$ 1,140,096
$
N/A
$ 1,014,690
$ 1,784,361
$13,095,548
$
-
$ 1,532,359
$ 2,154,786
$ 2,100,942
$ 3,375,501
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
316,581
$(9,720,047)
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
80.00%
Yes
80.00%
Yes
80.00%
Yes
80.00%
$15,987,116
$16,812,818
$16,983,570
$17,081,159
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$41,645,690
$78,853,292
$15,508,410
8,592
8,986
$43,020,052
$73,022,440
$14,402,920
9,475
$41,690,296
$77,348,295
$14,474,028
Yes
80.00%
$16,989,399
10,212
N/A
$45,699,932
$72,987,480
$22,388,936
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
WOOD COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
993.06
1,026.50
985.09
1,007.00
983.62
1,008.00
985.23
1,020.00
995.17
1,025.00
33.44
21.91
24.38
34.77
29.83
12.00
8.00
13.00
12.88
14.00
45.44
29.91
37.38
47.65
43.83
591.315
615.708
591.216
608.098
590.192
611.108
591.612
605.660
592.503
604.681
24.393
16.882
20.916
14.048
12.178
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
1.000
1.000
1.000
Total number of SP funded by county board
24.393
-
16.882
-
21.916
15.048
13.178
Total number of personnel employed
in excess of number funded through PSSP
69.833
46.792
59.300
62.693
57.004
PE From Local Funds
SP From Local Funds
25.000
50.00
45.00
40.00
35.00
30.00
25.00
20.00
15.00
10.00
5.00
0.00
20.000
15.000
10.000
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
WOOD COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 2,601,959
874,212
$ 1,812,336
632,056
$ 2,385,409
860,547
$ 3,031,819
590,208
$ 2,772,691
519,920
$ 3,476,172
$ 2,444,392
$ 3,245,955
$ 3,622,027
$ 3,292,611
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
13,554
(23)
28
484
374
110
13,519
(35)
28
483
380
103
13,481
(38)
28
481
381
100
13,486
5
28
482
384
98
13,462
(24)
28
481
383
98
WYOMING COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,334,405
$ 2,058,235
$ 3,950,449
$ 1,655,803
N/A
N/A
$
478,881
$ 4,602,219
$
-
$ 1,334,405
$ 2,058,235
$ 4,429,330
$ 6,258,022
$
-
FINANCIAL DATA:
Unreserved Fund Balance:
General Current Expense Fund
Other Post Employment Benefit Liability (OPEB)
Unreserved Fund Balance without OPEB Liability
(1)
(2)
N/A
Unreserved Fund Balance Without OPEB
6/30/10
6/30/09
6/30/08
6/30/07
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Excess Levy:
Excess Levy in Effect
Percent of maximum
Projected excess levy gross tax collections
Yes
100.00%
Yes
100.00%
Yes
100.00%
Yes
100.00%
$ 5,950,897
$ 7,511,134
$ 7,584,734
$ 8,364,851
Per Pupil Expenditures
$
$
$
$
Revenues:
Local Source Revenue
State Source Revenue
Federal Source Revenue
$12,695,660
$23,363,982
$ 5,767,594
9,635
9,884
$15,009,479
$23,293,552
$ 5,123,045
10,461
$16,693,652
$25,834,164
$ 5,736,088
Yes
100.00%
$ 8,459,440
10,700
N/A
$17,950,169
$23,519,849
$ 7,639,578
N/A
N/A
N/A
Notes: (1) The financial data presented for FY 07 through 10 are from audited financial reports. (2) Since FY 11 has not ended as of the date of this report, the annual
financial activity for this year is not yet available.
OSF
07/18/11
Efficiency Study 11
WYOMING COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
PERSONNEL DATA:
Professional Personnel:
Number PE allowed for funding
Number PE actually employed
Number PE employed in excess of number funded
Number PE employed from local funds
Total number of PE funded by county board
316.35
343.45
310.00
335.95
310.97
334.45
307.18
336.20
312.39
338.70
27.10
25.95
23.48
29.02
26.31
5.00
4.00
7.50
5.00
8.50
32.10
29.95
30.98
34.02
34.81
190.876
206.035
187.416
209.710
188.002
212.565
187.960
219.402
189.232
209.727
15.159
22.294
24.563
31.442
20.495
Service Personnel:
Number SP allowed for funding
Number SP actually employed
Number SP employed in excess of number funded
Number SP employed from local funds
-
-
-
-
-
Total number of SP funded by county board
15.159
22.294
24.563
31.442
20.495
Total number of personnel employed
in excess of number funded through PSSP
47.259
52.244
55.543
65.462
55.303
PE From Local Funds
SP From Local Funds
35.00
34.00
35.000
33.00
25.000
30.000
32.00
20.000
31.00
15.000
30.00
29.00
28.00
27.00
10.000
5.000
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
6/30/07
6/30/08
6/30/09
6/30/10
6/30/11
WYOMING COUNTY SCHOOLS
EFFICIENCY STUDY - INDICATORS AND OPPORTUNITIES
FYE 6/30/07 - 6/30/11
FYE
6/30/07
FYE
6/30/08
FYE
6/30/09
FYE
6/30/10
FYE
6/30/11
$ 1,827,824
502,806
$ 1,778,723
762,487
$ 1,926,290
866,101
$ 2,120,831
1,099,077
$ 2,155,309
713,051
$ 2,330,630
$ 2,541,210
$ 2,792,391
$ 3,219,908
$ 2,868,360
Estimated salary and employee costs including PEIA:
Professional Personnel
Service Personnel
Total estimated costs of personnel employed
in excess of number funded through PSSP
Estimated Cost for County Funded Personnel
6/30/11
6/30/10
6/30/09
6/30/08
6/30/07
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
STUDENTS AND SCHOOL DATA:
Number of students (2nd Month headcount enrollment)
Decline (increase) in student enrollment
Number of schools
Average number of students/school
State average number of students/school
Number of students/school above (below) state average
OSF
07/18/11
Efficiency Study 11
4,123
(94)
14
295
374
(79)
4,142
19
14
296
380
(84)
4,140
(2)
14
296
381
(85)
4,161
21
14
297
384
(87)
4,229
68
14
302
383
(81)