February 9, 2015 Budget Work Session – Expenditures

Per Pupil Expenditures for Operations (Excludes Debt Service) School Year 2012 – 2013 LocalTotal CI (Ability to Pay)2013 ADMPopulation ADM as % of Total Population Middlesex$6,817$10, ,18211,14611% Mathews$5,346$10, ,1819,07013% West Point$5,344$11, ,33923% King & Queen$5,969$13, ,17812% New Kent$4,166$8, ,95319,27115% King William$4,141$9, ,21413,01517% (outside Town)

Per Pupil Expenditures for Operations (Excludes Debt Service) School Year 2012 – 2013 “Comparable Counties” LocalTotal CI (Ability to Pay)2013 ADMPopulation ADM as % of Total Population Amelia$2,892$8, ,78212,97014% Madison$5,033$10, ,87913,30814% Essex$3,606$10, ,57411,40514% Caroline$2,743$9, ,32029,27415% Northumberland$6,700$10, ,47712,58612% Clarke$5,997$10, ,06614,03415% New Kent$4,166$8, ,95319,20115% King William$4,141$9, ,21413,01517% (outside Town)

FY 2014 School Debt School Debt ServicesADMPer Pupil School Debt ServicesADMPer Pupil Middlesex$1,265,8361,182$1,071Amelia$330,7761,782$186 Mathews$2,623,9801,181$2,222Madison$443,9841,879$236 West Point$13,311774$17Essex$3,077,6251,574$1,955 King & Queen$0865$0Caroline$3,896,7114,320$902 New Kent$4,993,8752,953$1,691Northumberland$2,701,2961,477$1,829 King William$2,336,3142,214$1,055Clarke$3,887,5132,060$1,887 Local AreaComparable Counties

2013 School Spending Per Pupil (Includes Debt) Local Area Middlesex 11,743 Mathews 12,530Out of 6 Counties: West Point 11,2411 Spends Less King & Queen 13,5644 Spend More New Kent 10,484 * King William 10,773 Comparable Counties Amelia 8,911 Madison 10,859 Essex 12,205Out of 8 Counties: Caroline 10,1323 Spend Less Northumberland 11,9034 Spend More Clarke 12,543 New Kent 10,484 ** King William 10,773 * 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 FundingOperations$8,345,578 for Operations, DecliningDebt2,272,601 for Debt Service):Radios 125,007 $10,743,186 Public Safety$2,588,565 Adult Detention/Correction980,810 Fire and Rescue960,855 Financial Administration914,046 Sanitation/Waste Removal852,749 Debt768,786 Buildings and Grounds Maintenance669,844 Judicial System576,911 Community Development561,271 General Administration/Legislation466,706 CSA416,425 Regional Library400,000 Transfers to West Point374,985 Parks and Recreation321,368 Social Services/Welfare312,266 Capital Program275,000 Animal Control274,187 Utilities195,935 Health and Mental Health191,093 Elections168,257 Juvenile Correction/Detention152,675 Contingency120,000 All Other40,206

Expenditures Governed by Law or Contract Adult Correction/Detention$ 980,810 Sanitation/Waste Removal 852,749 Debt 768,786 School Debt2,272,601 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 Virtually All: Greater Than 50%: School Operations$ 8,345,578 Elections168,257

Property Tax Base (Assessed Values) % Change Real Estate$1,696,444,145$1,486,293, % Personal Property$116,172,842 0% Machinery & Tools$118,147,729 0%

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 Machinery & Tools$11,808 Special Taxing District for Schools Real Estate$134,354$118,014 Personal Property$9,626$9,145 Machinery & Tools$1,259

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