School Operating Budget
Adopted May 3, 2007
For Fiscal year 2007-08
The School Board on May 3, 2007 adopted the budget for fiscal year 2007-08.  This budget includes Federal, State, County and Local revenues and expenditures supported by these revenues as approved by the School Board.  The budget and budget process are summarized in the following.  The full budget detail is available through the School Board Office.
The Budget Process
The budget process is comprised of planning, preparation, adoption, implementation and evaluation.  The planning process began in September and October 2006 with meetings with directors, principals, and staff.  On November 21, 2006 a public hearing was conducted by the School Board to receive input for the budget planning.  The Rollover Budget was presented to the School Board on January 9, 2007.  During January several work sessions were scheduled by the School Board to receive information and evaluate requests and recommendations from the administration, staff, and employee groups.  After a public hearing on February 20, 2007 the School Board approved a budget to be presented to the Board of Supervisors for funding.  During February to April 2007, adjustments were made to the budget based on the projected revenue from the General Assembly and the Board of Supervisors.  The School Board approved the final budget on May 3, 2007. 
Budget Summary
Montgomery County Public Schools continue to experience moderate growth and the student enrollment is projected to increase by 130 students.  Maintaining pupil teacher ratios, improving compensation to attract and retain the best qualified staff, and providing quality instructional programs that prepare students for future endeavors are major goals of the School Board.  The original budget approved on February 20, 2007 was a reflection of the needs to meet these goals.  Based on the funds available from State, Federal, County, and other local revenue, the School Board had to reduce the original budget by $5,571,984.  The following is the final budget adopted by the School Board.  Major increases were required for the state increase in required contributions to retirement, increase in health insurance premiums, and staffing to serve the increase in the number of students.  Salaries for employees were increased an average of two (2%) percent that included 1.6% for the step on salary scales and 0.4% cost of living adjustment (COLA).  The following is a summary of the changes and additions to the School Operating Budget.
Approved Budget
BUDGET ADOPTED May 3, 2007
DESCRIPTION  BUDGET FOR HEARING
   FTE  COST TOTAL
Operating Budget FY 2006-07                86,418,348
Rollover Budget Request:      
Salary Distribution Adjustments                    (267,466)  
Benefit Distribution Adjustments                    (135,828)  
Increase in VRS Contribution Rate (1.77%)                      764,923  
Decrease for GLI Contribution (-0.13%)                      (56,271)  
Increase for Health Insurance (16.62%)                      967,843  
Increase for Cost of Diesel/Gasoline Fuels                        45,000  
Increase for Utility Rate Changes                        45,000  
Inflationary Increase for Supplies and Materials @ 1.1%                        21,580  
Inflationary Increase for Equipment @ 1.1%                        13,726  
Increase for Liability & Worker's Comp Insurance                        13,218  
Step Increase Cost Based on FY 2006-07 Salary Scales (1.6%)                   1,040,452  
    Subtotal                  2,452,177
       
COMPENSATION INCREASE:      
*Division Wide 2.0% Increase in the Budget ($1,416,453 less step $1,040,452) (1% = $696,441)                      376,001  
Part-time Employee Benefit Plan 0.5% Inc.                               -    
    Subtotal Compensation                      376,001
       
STAFFING INCREASE:      
Add 2 High School Teachers                           2.00                    111,720  
Add 2 Elementary Teachers                          2.00                    111,720  
Add 2 Special Ed Teachers                          2.00                    111,720  
Add 4 Special Ed Instructional Aides for Alternative Service Delivery      
Add 2 Guidance Counselors       
Add 0.5 Instructional Technology Coordinator per SOQ                          0.50                      27,930  
Add 0.5 Computer Technician per SOQ                          0.50                      22,398  
Add 1 Elementary Gifted Resource Teacher    
Add 0.5 Certified ESL Teacher     
Add 1 Mathematics Specialist K-8    
Add 0.5 Art Teacher - CMS                          0.50                      27,930  
Increase Athletic Director to Full-time (AHS, EMH)    
Add 1 Assistant Principal (CHS) Intern Administrator                          1.00                      55,860  
Add Additional Athletic/Activity Supplements                          0.08                      10,000  
Add Supplements for Middle School Athletics                          0.08                        3,192  
Increase Middle School Nurses to 32.5 Hours per Week    
Add Supplements for Marching Band Assistants (BHS and CHS)       
Add 1 Bus Driver for Enrollment Growth                          1.00                      12,700  
Add 2 Bus Aides  to Assist as Needed with Student Supervision    
Add 3 Bus Drivers for After School Activity Bus Runs (Auburn, Shawsville, Christiansburg)      
Add 1 Plumber for Facilities      
Add Grounds Maintenance Worker      
       
        Subtotal Staffing Requests                         9.66                  495,170
     
SERVICES, SUPPLIES, & EQUIPMENT:    
Add Budget for Athletic Supplies (4 Middle Schools)      
 Add Industrial Certification Tests for CTE Students      
Funds for Science Laboratory Safety: Chemical Storage, Eyewash Stations, Autoclaves      
Increase Art Equipment Budget       
 Increase Budget for Medical Supplies-Nurses    
Increase Budget for Medical Equipment - Nurses    
Funds for Replacement of School Buses (2 @ 65,000)    
Increase Budget for Replacement of Support Vehicles ( 4 vehicles @ 24,500)    
Funds for Replacement of School Nutrition Capital Equipment    
Funds for Replacement of Computer/technology Equipment    
Increase Budget for Mobile Classrooms (AES, CPS, KES)    
Increase Budget for Custodial & Maintenance Supplies & Equipment    
       
    Subtotal Services, Supplies, & Equipment                                 -  
     
TOTAL BUDGET INCREASE                         9.66                3,323,348
     
TOTAL BUDGET WITH CHANGES                89,741,696
     
PROJECTED REVENUE INCREASE:      
  State                   1,636,452  
  Federal                      124,979  
  Local                        80,000  
County General Fund                   1,586,773  
  County Recordation Tax                    (104,856)  
TOTAL PROJECTED  INCREASE IN REVENUE      $          3,323,348
       
*Salary Increase = 2.0% (1.6% step +0.4% cola).
EXPENDITURE SUMMARY BY CATEGORY
       
   BUDGET  BUDGET  BUDGET PERCENT
DESCRIPTION  FY 2005-06  FY 2006-07  FY 2007-08 CHANGE
         
INSTRUCTION      61,689,759      66,876,757      69,632,799 4.12%
ADMIN, ATTEND & HEALTH        3,247,494        3,441,210        3,531,291 2.62%
TRANSPORTATION        3,516,184        3,939,113        4,024,646 2.17%
OPERATIONS & MAINTENANCE      10,579,511      12,126,558      12,517,087 3.22%
NON-INSTRUCTION             33,343             34,710             35,873 3.35%
    TOTAL  $  79,066,291  $  86,418,348  $  89,741,696 3.85%
PROJECTED REVENUE
Description BUDGET     FY 2005-06 BUDGET         FY 2006-07   BUDGET        FY 2007-08 $ Change % Change
State Sales Tax        9,416,057  $  11,081,273  $  10,519,008  $       (562,265) -5.07%
State Funds      34,557,177  $  39,281,338  $  41,480,055  $      2,198,717 5.60%
Federal Funds        3,510,714  $    3,528,020  $    3,652,999  $         124,979 3.54%
Other Local           210,000  $       210,000  $       290,000  $           80,000 38.10%
County Funds Operations      31,080,829  $  32,026,203  $  33,612,976  $      1,586,773 4.95%
Recordation Tax           291,514  $       291,514  $       186,658  $       (104,856) -35.97%
Total Projected Revenue      79,066,291  $  86,418,348  $  89,741,696  $      3,323,348 3.85%