HomeMy WebLinkAboutSchool Funding Formula UpdateCity of Virginia Beach
Proposed FY 2026-27
Revenue Sharing Formula Update
Kevin Chatellier, Director of Budget and Management Services
April 28, 2026
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Purpose
•Current funding formula set to expire June 30, 2026
•2026 Winter Retreat Direction
•Explore formalizing health insurance parity between City and Schools
•Proposed FY 2026-27 Budget extends formula through June 30, 2027
•Directs City Manager to revise formula for FY 2027-28 including language
on health insurance
•Seek Council feedback and direction
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Formula History
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•1997 – Adopted formula to provide stable local funding for Schools
•Based on seven fastest growing and most stable revenue sources
•2011-12 – Original formula deemed insufficient and eliminated
•2013-14 – New formula adopted
•Included Standard of Quality (SOQ) and Local Composite Index (LCI) as variables
•Current formula adopted in November 2019
•46.75% of largest General Fund revenue sources
•Originally set to be revisited after 4 years
•Operating on one-year extensions since FY 2023-24
Health Insurance Premium History
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•City and Schools have offered consolidated, self-insured health plans
since 1999
•City and Schools health plan offerings and coverage are the same
•Employee premiums were historically equal:
•City Health insurance employee premiums held flat since FY 2018-19
•School Health insurance employee premiums were reduced, but are now
in line with City premiums as of January 2026
•City Council directed staff to formalize City/School premium parity
•Proposed Budget includes recommendation to increase employee
premiums by 10% in CY 2027- first increase in seven years
Proposed Language
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Section 7: Health Insurance Premiums:
•7.1: Both the City and Schools have a consolidated health insurance plan with equal
health benefit coverage and offerings. Recommendations on premium adjustments as
well as plan design changes are made by the Benefits Executive Committee (BEC)
comprised of staff members from both City and Schools. Recommended health
insurance premiums, as well as plan offerings for both city and school employees,
should remain in unison, to the greatest extent possible, with School health
premiums not being below the recommended premiums of the City.
•7.2: Should the School Board, desire to establish employee premiums below the City
employee premiums, the School Board will notify City Council by resolution of the
desired change. The resolution will provide the following: 1) the desire to decrease
premiums; 2) the reason as to why the lower rates are being requested; 3) the
requested premium rates and effective date; 4) the recommended employer
contribution change and revenue sources supporting changes; and 5) a projection of
the health fund balance demonstrating future sustainability.
Guidance and Direction
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•As Proposed:
•Proposed Budget, if adopted, would formally extends formula until June 30,
2027
•Proposed budget includes updated verbiage for City Council’s and Virginia
Beach School Board’s consideration (slide 5).
•Direction for City Manager to work toward incorporating language for FY 2027-
28
•Proceed with this plan as proposed or alternative direction?
Questions & Discussion
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