Running head: BUDGET ANALYSIS NARRATIVE

Budget Analysis Narrative

Julie K. Marsh
College of William and Mary

BUDGET ANALYSIS NARRATIVE

Budget Process
The budget development process for Henrico County Public Schools is described in the
Annual Financial Plan (2015). The first part of the process is to receive stakeholders input.
This input is generated through school teams, student congress, parent groups, School Board
members, public input sessions, community groups, county staff, the budget advisory committee,
the division leadership team, and finally a web site link available to all Henrico citizens. Once
the stakeholder feedback is received and disseminated by the budget advisory committee, the
budget development process begins. A proposed budget is developed and then presented to the
School Board. Once the School Board is satisfied with all budgetary information, the members
deliberate and either approve the annual financial plan or send it back to the committee for
revision. If sent back for revision, the budget will go through the same steps as before within the
budget advisory committee before being sent back to the School Board for approval. Once a
plan is approved, it is sent to the county for county stakeholders input. There will be an
Executive Department Review with the County Manager as well as a meeting with the Teacher
Advisory Council. There will also be a public hearing held prior to adoption of the new financial
plan. Once the county adopts the annual financial plan so does the School Board (Henrico
County Public Schools, 2015).
Strengths and Weaknesses
The process is strong because it seems thorough in how many stakeholders it engages for
input; however, there should be more clarity in how each group is formed and engaged. There
also should be more information on how the superintendent and other administrative personnel
help move the process forward.

BUDGET ANALYSIS NARRATIVE

Recommendations. There should be more clarity in how the school teams and other groups
are formed and where they meet to discuss the financial plan. It seems redundant to receive
stakeholder input and then county input; it seems those are the same and should be combined
more effectively. It is also difficult to determine how and when the administrative team is
involved throughout the process.
Allocation of Funds
Given Holmans achievement record based on its report card (Virginia Department of
Education, 2014), it seems the funding for the school is working fairly well; however, I would
recommend more money being allocated to special education. Based on my interview with Dr.
Stacy (Stacy, 2015) this semester, while Holman is achieving at very high rates, they need to
focus more on their gap group that rests squarely in special education. More services and
professional development should be provided, and that requires money that is currently not going
into the school because it is not a focus or priority school.
Role as Administrator
If I were a school administrator, but not the superintendent, I would want to fill every
position with the best people possible and fund as many mandates as possible (Constantino,
2015). The superintendent, on the other hand, would want to wait until enrollment numbers were
more solid and be as close to the Standards of Quality (SOQs) as possible, if not under
(Constantino, 2015). While both positions of school administrator and superintendent are
political, the superintendent must sell the idea of working under the SOQs in order to have more
funded positions (Constantino, 2015). The school administrator, on the other hand, is also a
political conduit in that I must make decisions and problem solve within my school related to the
business of the school (Constantino, 2015). I must also be able to explain the budget to my staff.

BUDGET ANALYSIS NARRATIVE

I would need to have an understanding that the budget includes operating funds, grants, capital
improvements, state operated programs, and child nutrition services. I would also need to
understand that the operating funds are to be kept separate since we (the state) are completely
responsible for those funds (Constantino, 2015).

BUDGET ANALYSIS NARRATIVE

5
References

Henrico County Public Schools. (2015). FY2016 annual financial plan. Retrieved from
http://www.henrico.k12.va.us/Pdf/Finance/Superintendent'sProposedFY2016Annual%20i
nancialPlan.pdf
J. Stacy (personal communication, March 9, 2015)
S. Constantino (personal communication, February 14, 2015)
Virginia Department of Education. (2014). Holman middle school report card. Retrieved from
https://p1pe.doe.virginia.gov/reportcard/report.do?division=43&schoolName=7095

Budget Analysis Project

Demographics:
What are the major categories of pupils?
o Female
o Male
o Black
o Hispanic
o White
o Asian
o Native Hawaiian
o Two or more races
o Students with Disabilities
o Economically Disadvantaged
o Limited English Proficient

What percentages of students are eligible for free and/or free lunch-breakfast programs?
o 40.97%

What impact does the percentage of students eligible for free/reduced lunch-breakfast have on the division/school
financially?
o $12,175,841

What is the academic standing of the division and school based on state accreditation standards?
o Division: Did not meet all federal AMOs
o School: Fully accredited

What academic data are disaggregated and how do the various disaggregated groups compare?
o Division:
! English

!
!

Accreditation Benchmark: 75
AMO: 69
Passed: 74
Mathematics
Accreditation Benchmark: 70
AMO: 66
Passed: 74
History
Accreditation Benchmark: 70
Passed: 84
Science
Accreditation Benchmark: 70
Passed: 80

o School:
! English
Accreditation Benchmark: 75
AMO: 69
Passed: 92
! Mathematics
Accreditation Benchmark: 70
AMO: 66
Passed: 90
! History
Accreditation Benchmark: 70
Passed: 98
! Science
Accreditation Benchmark: 70
Passed: 95

What impact does academic standing have on funding received?

o Fully accredited; No Title I priority or focus

What impact does the academic standing have on the allocation of funds?
o No extra federal dollars for remediation programs

Faculty and staff demographics:

What are the categories of faculty and staff?
o Highly Qualified
o Provisionally Licensed
o Education Attainment

What percentage of the faculty and staff hold advanced degrees?

o Division:
! Bachelors degree: 40
! Masters degree: 57
! Doctoral degree: 1
o School:
! Bachelors degree: 49
! Masters degree: 48
! Doctoral degree: 2

What percentage of the faculty is National Board Certified?

o One faculty member is National Board Certified
What percentage of the faculty are provisionally certified?
o Division:
! Provisional: 3
! Provisional Special Education: 2
o School (not reported)

What impact do degree levels make in the expenditure of funds?

o More experienced/educated personnel costs more

Demographics of community:
What are the major demographic categories within the community?
o White
o Black or African American
o American Indian and Alaska Native
o Asian
! Asian Indian
! Chinese
! Filipino
! Japanese
! Korean
! Vietnamese
! Other Asian
o Native Hawaiian and Other Pacific Islander
! Native Hawaiian
! Guamanian or Chamorro
! Samoan
! Other Pacific Islander
o Some Other Race
o Hispanic or Latino
! Mexican
! Puerto Rican
! Cuban
! Other Hispanic or Latino
Does this match the demographic make up of the student population at the division and school level?
o This matches the general categories listed for Holman
Adult education levels?
o 90.1% high school graduate or higher

o 39.7% bachelors degree or higher

Division Wealth and Financial Capability:
What is the per capita income for the division?
o $33,115 (past 12 months, in 2013 dollars, 2009-2013
What impact does this have on the district financially?
o Relatively affluent area around the school itself with more money on the west end versus the east end
What are the sources of revenue?
o Accommodations and food services
o Health care and social assistance
o Manufacturers shipments
o Merchant wholesaler sales
o Retail sales
What are the major businesses or agencies within the district?
o Accommodations and food services
o Health care and social assistance
o Manufacturers shipments
o Merchant wholesaler sales
o Retail sales
Funding, Grants, other sources:
What state and/or federal grants or other sources of funding does the division/school receive and how are the allocated?
o Placed in Special Revenue Funds
! $40,266,678 approved for 2014-2015 (down by 3%)
! Educational Interpreters Grant
! Humanities Center Grants
! Pell Grants
! SOL Algebra Readiness Grant
! Special Education Jail Program Grant
! Teacher Incentive Fund Grant

! Pep Grant
! Title I School Improvement Grant
! Foreign Language Assistance Program
! Miscellaneous Grants
How do these grants impact the division/school financially?
o Supports the administrative side (e.g., teacher incentive fund)
o Supports the instructional side (e.g., special education)
Does the school collect student fees for any curricular, co-curricular or extra curricular activities? Advanced placement
or IB exams? Project fees for art programs and the like? Describe
o Every club has a fee associated with it (e.g., Family Career and Community Leaders of America has a $13 fee)
o AP testing costs $88 per test
How are programs evaluated for cost/benefit?
o Could not find this information; not sure they are evaluated since the information is not available and none of
the administrators in the county whom I asked could answer the question

Standards of Quality:
Compare your division/school according to the staffing ratios in the SOQ. (Include staffing for special education
programs which you may find in Virginia Special Education Handbook online at the VDOE and BB)
o Should have one full-time assistant principal, Holman has two (as do most in the division)
o Should have one full-time guidance counselor, Holman has four (as do most in the division)
o Should have 25:1 and no more than 35 students in 6th grade and 24:1 in 7th and 8th grades, Holman has fewer
students in its classes across the board
o Special Education depends on the level of services (I, II, or III)
! Various disability categories require a paraprofessional 100% of the time (e.g., 8 or more students with
autism)
Does the division/school allocate beyond the funded ratios? If so, how does this impact the division financially?
o The division and school are both funding well above the SOQs; therefore, more money is coming out of the
budget to cover these positions
Operations:
What is the average age of the school facilities within the division?

o
Have there been recent renovations? When and where? Cost?
o Henrico High School Project
! Library in September 2014
! Administrative building in September 2014
! Black box theater in October 2014
! Kitchen and commons in October 2014
! Gymnasium in November 2014
! Locker Areas in January 2015
! Buildings 80, 100, and SC in May 2015
! Buildings 10, 20, and CA in September 2015
! Buildings 50, 60, and 70 in December 2015
Budget: $37,281,000
What is the budget allocation for transportation, including special education?
o $24,842,731
Does the demographic of the division or its programs present any unique challenges to the transportation of students?
o Most students attend the school within or near their neighborhood, so there does not appear to be a unique
challenge to the transportation of students
Do local schools fund any of the transportation costs for students, e.g. field trips, sports, special programs, etc.?
o Yes, typically buses are paid for sports and field trips
What projects are outlined in the capital improvements plan for the next 5 years and what is the total cost?
o There are too many projects to list as the document spans six pages of projects (attached); however,
! $2,500,000 allocated for roof and mechanical improvements
! $500,000 allocated for athletic facility improvements
! $750,000 allocated for parking, sidewalk, and curbing improvements
! Security Enhancement Project will be $2.2M with funding from remaining Bond and Lottery projects

HENRICO COUNTY SCHOOL BOARD CAPITAL IMPROVEMENT PROGRAM

02/20/2014
PROJ #

APPROVED

CIP_14_15 (Meals Tax, revision to 10-24-2014 plan)

2/20/2014,11:26 am

PROJECT NAME

Funding Source

Beginning 14-15
00518
00527
06611
06612
06545
06669
06738
06739
06740

1.
2.
3.
4.

FY 14-15

(year 1)

Roof Replacements (Note 1)

Mechanical Improvements (Note 1)
Athletic Facility Improvements (Note 2)
Parking, Sidewalk and Curbing Improvements (Note 3)
Tuckahoe ES - 5th Grade Area Renov Planning & Construction
Tuckahoe District Land Acquisition
Jackson Davis ES Parking Lot Expansion
Longan ES Parking Lot Expansion
Pinchbeck ES Parking Lot Expansion
Security Enhancement Project (Note 4)
Davis ES - Bathroom Upgrade - Phase I
Davis ES - Kitchen HVAC & Exhaust Hood Replacement
Donahoe ES - Bathroom Upgrade - Phase I
Donahoe ES - Replace T12 Light Fixtures
Donahoe ES - Kitchen HVAC & Exhaust Hood Replacement
Fairfield MS - Kitchen Walk-in Coolers
Fairfield MS - Main Parking Lot
Glen Allen ES - Retrofit T12 Light Fixtures
Glen Allen ES - Kitchen HVAC & Exhaust Hood Replacement
Glen Lea ES - Replace Kitchen Serving Lines
Glen Lea ES - Bathroom Upgrade - Phase I
Glen Lea ES - Lighting MP & Aud. Upgrades
Hermitage HS - Bathroom Upgrade - Phase I
Hermitage HS - Lighting Upgrade T12's - Phase I
Hermitage HS - Building Automation System Upgrade
Highland Springs ES - Bathroom Upgrade - Phase I
Highland Springs HS - Replace Gym Floor
Holladay ES - Bathroom Upgrade - Phase I
Holladay ES - Kitchen HVAC & Exhaust Hood Replacement
Laburnum ES - Parking & Drive Lanes
Lakeside ES - Bathroom Upgrade - Phase I
Mehfoud ES - Retrofit T12 Light Fixtures
Montrose ES - Replace Ceilings & T12 Light Fixtures
Ratcliffe ES - Roofing & Waterproofing Repairs
Ridge ES - Bathroom Upgrade - Phase I
Rolfe MS - Replace Galv Water Piping
Short Pump ES - Retrofit T12 Lighting Fixtures
Springfield Park ES - Replace Gym Floor
Three Chopt ES - Bathroom Upgrade - Phase I
Tuckahoe MS - Bathroom Upgrade - Phase I
Tucker HS - Bathroom Upgrade - Phase I
Tucker HS - Kitchen HVAC & Exhaust Hood Replacement
Wilder MS - Gym & Commons Lighting - Replace Gym Floor

General Capital
General Capital
General Capital
General Capital
Meals Tax
Land Acquisition
Meals Tax
Meals Tax
Meals Tax
no funding source
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax
Meals Tax

2,195,569
262,000
510,750
595,875
494,806
150,000
175,000
75,000
50,000
175,000
150,000
390,000
48,000
175,000
75,000
70,600
25,000
300,000
200,000
100,000
150,000
175,000
150,000
175,000
271,800
150,000
150,000
375,000
230,000
75,000
150,000
50,000
30,000
125,000
250,000
275,000
175,000
87,600

General Capital funding in the amount of $2,500,000 annually for roof/mechanical improvements not shown in CIP plan.
General Capital funding in the amount of $500,000 annually for athletic facility improvements not shown in CIP plan.
General Capital funding in the amount of $750,000 annually for parking, sidewalk and curbing improvements not shown in CIP plan.
Approximate cost of Security Enhancement Project will be $2.2M with anticipated funding from remaining Bond and Lottery projects.

CIP_14_15, SB APPROVED 02-20-2014, MT

HENRICO COUNTY SCHOOL BOARD CAPITAL IMPROVEMENT PROGRAM

02/20/2014
PROJ #

APPROVED

CIP_14_15 (Meals Tax, revision to 10-24-2014 plan)

2/20/2014,11:26 am

PROJECT NAME

Funding Source

Beginning 15-16
00518
00527
06611
06612

06669
993 / 06303
06305
06304
06538
06479
06388
06539
1.
2.
3.
4.

FY 15-16

(year 2)

Roof Replacements (Note 1)

Mechanical Improvements (Note 1)
Athletic Facility Improvements (Note 2)
Parking, Sidewalk and Curbing Improvements (Note 3)
Security Enhancements - Radio System
School Facility Improvements
Tuckahoe District Land Improvements
Brookland District Capacity Relief - 10 Classroom Addition
HS #2 - East Construction
Pemberton ES Renovation Planning & Construction
Crestview ES Renovation Planning & Construction
Skipwith ES Renovation Planning & Construction
Tuckahoe MS Renovation Planning & Construction
Tucker HS Renovation Planning & Construction
Seven Pines ES Renovation Planning & Construction

General Capital
General Capital
General Capital
General Capital
no funding source
Meals Tax
no funding source
no funding source
no funding source
no funding source
no funding source
no funding source
no funding source
no funding source
no funding source

9,000,000
944,161
6,421,216
85,574,704
10,074,899
11,948,128
12,878,340
28,008,002
49,631,952
12,626,130

General Capital funding in the amount of $2,500,000 annually for roof/mechanical improvements not shown in CIP plan.
General Capital funding in the amount of $500,000 annually for athletic facility improvements not shown in CIP plan.
General Capital funding in the amount of $750,000 annually for parking, sidewalk and curbing improvements not shown in CIP plan.
Approximate cost of Security Enhancement Project will be $2.2M with anticipated funding from remaining Bond and Lottery projects.

CIP_14_15, SB APPROVED 02-20-2014, MT

HENRICO COUNTY SCHOOL BOARD CAPITAL IMPROVEMENT PROGRAM

02/20/2014
PROJ #

APPROVED

CIP_14_15 (Meals Tax, revision to 10-24-2014 plan)

2/20/2014,11:26 am

PROJECT NAME

Funding Source

Beginning 16-17
00518
00527
06611
06612
06741
06541
06672
06673
06670
06742
1.
2.
3.
4.

FY 16-17

(year 3)

Roof Replacements (Note 1)

Mechanical Improvements (Note 1)
Athletic Facility Improvements (Note 2)
Parking, Sidewalk and Curbing Improvements (Note 3)
School Facility Improvements
Virginia Randolph Complex Renovation Planning & Construction
Chamberlayne ES Renovation Planning & Construction
Jackson Davis ES Renovation Planning & Construction
Longan ES Renovation Planning & Construction
Multi-Sport Athletic Fields - phase 1
Central Gardens Renovation Planning & Construction

General Capital
General Capital
General Capital
General Capital
Meals Tax
no funding source
no funding source
no funding source
no funding source
no funding source
no funding source

9,000,000
20,842,157
12,817,230
12,751,718
13,174,247
3,365,922
11,307,394

General Capital funding in the amount of $2,500,000 annually for roof/mechanical improvements not shown in CIP plan.
General Capital funding in the amount of $500,000 annually for athletic facility improvements not shown in CIP plan.
General Capital funding in the amount of $750,000 annually for parking, sidewalk and curbing improvements not shown in CIP plan.
Approximate cost of Security Enhancement Project will be $2.2M with anticipated funding from remaining Bond and Lottery projects.

CIP_14_15, SB APPROVED 02-20-2014, MT

HENRICO COUNTY SCHOOL BOARD CAPITAL IMPROVEMENT PROGRAM

02/20/2014
PROJ #

APPROVED

CIP_14_15 (Meals Tax, revision to 10-24-2014 plan)

2/20/2014,11:26 am

PROJECT NAME

Funding Source

Beginning 17-18

FY 17-18

(year 4)

00518
00527
06611
06612

Roof Replacements (Note 1)

Mechanical Improvements (Note 1)
Athletic Facility Improvements (Note 2)
Parking, Sidewalk and Curbing Improvements (Note 3)
School Facility Improvements

General Capital
General Capital
General Capital
General Capital
Meals Tax

9,000,000

06484
06743
06744
06671

Glen Allen HS (HS #1) Technical Center Construction

Highland Springs Elem. Renovation Planning & Construction
Holladay ES Renovation Planning & Construction
Multi-Sport Athletic Fields - phase 2

no funding source
no funding source
no funding source
no funding source

33,276,388
17,338,629
16,726,778
3,534,288

1.
2.
3.
4.

General Capital funding in the amount of $2,500,000 annually for roof/mechanical improvements not shown in CIP plan.
General Capital funding in the amount of $500,000 annually for athletic facility improvements not shown in CIP plan.
General Capital funding in the amount of $750,000 annually for parking, sidewalk and curbing improvements not shown in CIP plan.
Approximate cost of Security Enhancement Project will be $2.2M with anticipated funding from remaining Bond and Lottery projects.

CIP_14_15, SB APPROVED 02-20-2014, MT

HENRICO COUNTY SCHOOL BOARD CAPITAL IMPROVEMENT PROGRAM

02/20/2014
PROJ #

APPROVED

CIP_14_15 (Meals Tax, revision to 10-24-2014 plan)

2/20/2014,11:26 am

PROJECT NAME

Funding Source

Beginning 18-19
00518
00527
06611
06612
06745
06746
06674
06300
1.
2.
3.
4.

FY 18-19

(year 5)

Roof Replacements (Note 1)

Mechanical Improvements (Note 1)
Athletic Facility Improvements (Note 2)
Parking, Sidewalk and Curbing Improvements (Note 3)
School Facility Improvements
Adams ES Renovation Planning & Construction
Carver ES Renovation Planning & Construction
Multi-Sport Athletic Fields - phase 3
Johnson ES (10) Classroom Addition Planning & Construction

General Capital
General Capital
General Capital
General Capital
Meals Tax
no funding source
no funding source
no funding source
no funding source

9,000,000
17,038,329
17,043,423
3,710,961
13,370,646

General Capital funding in the amount of $2,500,000 annually for roof/mechanical improvements not shown in CIP plan.
General Capital funding in the amount of $500,000 annually for athletic facility improvements not shown in CIP plan.
General Capital funding in the amount of $750,000 annually for parking, sidewalk and curbing improvements not shown in CIP plan.
Approximate cost of Security Enhancement Project will be $2.2M with anticipated funding from remaining Bond and Lottery projects.

CIP_14_15, SB APPROVED 02-20-2014, MT

HENRICO COUNTY SCHOOL BOARD CAPITAL IMPROVEMENT PROGRAM

02/20/2014
PROJ #

APPROVED

CIP_14_15 (Meals Tax, revision to 10-24-2014 plan)

2/20/2014,11:26 am

PROJECT NAME

Funding Source

Years 1 - 5 Sub Totals

FY 14-15

9,262,000

FY 15-16

227,107,531

FY 16-17

83,258,669

FY 17-18

79,876,083

1. General Capital funding in the amount of $2,500,000 annually for roof/mechanical improvements not shown in CIP plan.
2. General Capital funding in the amount of $500,000 annually for athletic facility improvements not shown in CIP plan.
3. General Capital funding in the amount of $750,000 annually for parking, sidewalk and curbing improvements not shown in CIP plan.

FY 18-19

60,163,359

Sub Total

459,667,643
12,500,000
2,500,000
3,750,000
18,750,000

4. Approximate cost of Security Enhancement Project will be $2.2M with anticipated funding from remaining Bond and Lottery projects.
The School Board is asked to consider and approve the entire CIP in concept and approve first year projects including requested funding and appropriation.
Remaining years are subject to annual review and adjustments.

CIP_14_15, SB APPROVED 02-20-2014, MT