February 9, 2015
Budget Work Session –
Expenditures
Per Pupil Expenditures for Operations
(Excludes Debt Service)
School Year 2012 – 2013
2013 ADM
Population
ADM as %
of Total
Population
.7449
1,182
11,146
11%
$10,308
.5437
1,181
9,070
13%
$5,344
$11,224
.2581
774
3,339
23%
King & Queen $5,969
$13,564
.4338
865
7,178
12%
New Kent
$4,166
$8,793
.4298
2,953
19,271
15%
King William
$4,141
$9,718
.3196
2,214
13,015
17%
Local
Total
Middlesex
$6,817
$10,672
Mathews
$5,346
West Point
CI
(Ability
to Pay)
(outside Town)
Per Pupil Expenditures for Operations
(Excludes Debt Service)
School Year 2012 – 2013
“Comparable Counties”
CI
(Ability
to Pay)
ADM as % of
Total
2013 ADM Population Population
Local
Total
Amelia
$2,892
$8,725
.3309
1,782
12,970
14%
Madison
$5,033
$10,623
.4471
1,879
13,308
14%
Essex
$3,606
$10,250
.4023
1,574
11,405
14%
Caroline
$2,743
$9,230
.3272
4,320
29,274
15%
Northumberland
Clarke
$6,700
$5,997
$10,074
$10,656
.7431
.5153
1,477
2,066
12,586
14,034
12%
15%
New Kent
$4,166
$8,793
.4298
2,953
19,201
15%
King William
$4,141
$9,718
.3196
2,214
13,015
17%
(outside Town)
FY 2014 School Debt
Local Area
Comparable Counties
School
Debt Services
School
Debt Services
ADM
ADM
Per Pupil
Middlesex
$1,265,836
1,182 $1,071
Amelia
$330,776
1,782
$186
Mathews
$2,623,980
1,181 $2,222
Madison
$443,984
1,879
$236
West Point
$13,311
774
$17
Essex
$3,077,625
1,574
$1,955
King & Queen
$0
865
$0
Caroline
$3,896,711
4,320
$902
New Kent
$4,993,875
2,953 $1,691
Northumberland $2,701,296
1,477
$1,829
King William
$2,336,314
2,214 $1,055
Clarke
2,060
$1,887
Per Pupil
$3,887,513
2013 School Spending Per Pupil (Includes Debt)
Local Area
Middlesex
Mathews
West Point
King & Queen
New Kent
* King William
Comparable Counties
Amelia
Madison
Essex
Caroline
Northumberland
Clarke
New Kent
** King William
11,743
12,530
11,241
13,564
10,484
10,773
8,911
10,859
12,205
10,132
11,903
12,543
10,484
10,773
Out of 6 Counties:
1 Spends Less
4 Spend More
Out of 8 Counties:
3 Spend Less
4 Spend More
* According to the State composite index King William has the second lowest ability to pay of these 6 localities
** According to the State composite index King William has the lowest ability to pay of these 8 localities
Potential Areas for
School - County Collaboration
Vehicle Maintenance
Building Maintenance
Grounds Maintenance
Information Technology
Personnel Administration
Purchasing
Health Insurance
FY 2016 Major Budget Requests for General Fund
Allocations Summarized by Functional Area (Largest to Smallest)
Schools (Assume Level Funding
for Operations, Declining
for Debt Service):
Public Safety
Adult Detention/Correction
Fire and Rescue
Financial Administration
Sanitation/Waste Removal
Debt
Buildings and Grounds Maintenance
Judicial System
Community Development
General Administration/Legislation
CSA
Regional Library
Transfers to West Point
Parks and Recreation
Social Services/Welfare
Capital Program
Animal Control
Utilities
Health and Mental Health
Elections
Juvenile Correction/Detention
Contingency
All Other
Operations
Debt
Radios
$8,345,578
2,272,601
125,007
$10,743,186
$2,588,565
980,810
960,855
914,046
852,749
768,786
669,844
576,911
561,271
466,706
416,425
400,000
374,985
321,368
312,266
275,000
274,187
195,935
191,093
168,257
152,675
120,000
40,206
Expenditures Governed by Law or Contract
Virtually All:
Adult Correction/Detention
$ 980,810
Sanitation/Waste Removal
852,749
Debt
768,786
School Debt
2,272,601
CSA
416,425
Transfer to West Point
374,368
Social Services/Welfare
312,266
Health/Mental Health
191,093
Juvenile Correction/Detention
152,675
Judicial System
576,911
Greater Than 50%:
School Operations
Elections
$ 8,345,578
168,257
Property Tax Base (Assessed Values)
2014
2015
% Change
$1,696,444,145
$1,486,293,934
-12.4%
Personal Property
$116,172,842
$116,172,842
0%
Machinery & Tools
$118,147,729
$118,147,729
0%
Real Estate
Total Revenues Derived from Property Taxes
FY2013 = $17,548,675
FY2014 = $20,119,843
Estimated
FY2015 = $17,865,111
Projected
FY2016 = $16,064,903
(No Rate Increase)
Comparison of Funds Generated by 1¢ on
the Tax Rate
Countywide
Estimated
FY2015
Projected
FY2016
Real Estate
$166,828
$147,830
Personal Property
$11,628
$11,628
Machinery & Tools
$11,808
$11,808
$134,354
$118,014
Personal Property
$9,626
$9,145
Machinery & Tools
$1,259
$1,259
Special Taxing District for Schools
Real Estate
Issues Identified for Policy Discussion
• School Funding -
Amount; Source(s); Creation and Use of
Reserves
• Fire and Rescue -
Amount; Purpose; Allocation; LODA
Funding; Management/Oversight of Funds
• Compensation of Employees -
1.7% Inflation; Compression; Overtime;
Not Addressed in Requests
• Health Insurance Benefit -
Projected County Cost without change is
$837,000 in 2016; Discussion and
Decision on Appropriate County Share
and Coverage to be Offered
• Service Offerings/Levels -
Fire; Rescue; Library; Parks and
Recreation; Animal Control
• Capital Improvements -
Replacement; Vehicles; HVAC; Lighting;
Server; Voting Machines
• Audit -
GFOA; CAFR; Need/Cost