[PPT] - Budget Presentation February 7, 2017 ESSEX WESTFORD EDUCATIONAL PowerPoint Presentation

SLIDE 1

Budget Presentation

February 7, 2017

ESSEX WESTFORD EDUCATIONAL COMMUNITY UNIFIED UNION

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2/7/2017

SLIDE 2

Budget Process – Schedule

1/10/2017 Administration will be covered first and will include Central Office, repairs and Maintenance, and Utilities in Week Capital Projects will be covered separately. 1/17/2017 Special Education – including revenue details will be covered at a district level in Week 2. 1/31/2017 Total collective school budgets. This will include projected Revenues by Category and Tax Rate. 1/31/2017 Center for Technology Essex(CTE), Capital Projects. 2/7/2017 Continued Budget Discussions 2/14/2017 Continued Budget Discussions (Tentative Meeting Scheduled) 2/21/2017 Budget Approved, Warning Signed 3/2/2017 1st Day for Posted Warning (No More Than 40 Days) 4/4/2017 Public Hearing & Informational Meeting 4/10/2017 Annual Meeting 4/11/2017 Vote Questions and requests for detailed beyond the presentation will be made to the Chair for follow up at a future meeting

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SLIDE 3

Review Areas This Evening

Budget Expenditures

Changes Since Last Meeting
Identification of Major Budget Drivers
Origin of Fund Balance

Budget Revenues

Tax Rate Implications
Income Sensitivity History by Town
Existing Capital Reserves & Capital Plan Article Options

CTE

CTE Budget Expenditures & Revenues Change Since Last

Meeting

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SLIDE 4

Object Code Cross-walk

OLD OBJECT CODE DESCRIPTION NEW OBJECT CODE 910 Debt Principal 831 831 Interest 835 110 Certified Staff Salary 101/104 111 Support Staff Salary 102/106/107/108 116 Director’s Salary 105 112/114 Stipends 109 120 Substitutes 103 HRA 211 240 Retirement 230 270 Tuition Reimbursement 250 250 Workman’s Comp 270 230 Life Insurance 291

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SLIDE 5

Function Code Changes

OLD Description NEW 1400 Athletics & Co-curricular 1480 Co-Curr 1490 Athletics 2129 Planning Room Guidance 2120 Guidance 2129 Other Guidance Services 2230 Educational Technology 2230 2223 Educational Technology Integration 2223 2520 Fiscal Services 2510 2720 Field Trip Transportation 2715

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Functions Stayed the Same, But Use of the Functions Varied Between Districts (e.g. 2230 budgeted under 1100)

SLIDE 6

Major Budget Drivers Transition Costs

Addition of Transportation to Essex Junction Students
Addition of Transportation of Westford 9-12
State Aid in Transportation Is Based on Actual/Lags 2 Years in Budget Revenue Off-set

Transportation + $1,069,943

FY 17 Budget= 232 Children@$3,065 Total $711,160

Current Actual= 265 Children@$3,065= $812,225

Budget in FY18=285 Children@$3,178 Total $909,920

Preschool + $ 200,170

Student Management System Migration $30,000
Phone System Consultant Costs $40,000
Accounting System Support/Parallel Systems Until Fully Merged $23,126

Technology System Access +$ 93,126

Special Ed Program shift /ET schools to a Board Certified Behavioral Analyst (BCBA) model to be consistent with EJ K-8 schools $30,637
Restorative Justice Instructional Coach added at our Essex High School/consistent with where ADL and EMS continuum $65,667
Leasing Chrome books for students $101,786

Equity +$ 198,090

2/7/2017

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SLIDE 7

Transportation

$686,272 14 ROUTES

(BASED ON EXISTING CONTRACT)

AVG ROUTE COST=$49,019

ESSEX TOWN

$157,284 K-8 4 ROUTES
(BASED ON EXISTING CONTRACT)
$120,000 9-12 3 ROUTES (ADD)

WESTFORD

$500,000 K-8 10 ROUTES (ADD)
$200,000 9-12 4 ROUTES (ADD)

ESSEX JUNCTION

2/7/2017

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REQUEST FOR PROPOSAL CURRENTLY OUT FOR RESPONSE (5 companies)

SLIDE 8

FY18 Budget Proposal As Of 2/7/17

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January 31 Proposal February 7 Proposal FY17 Restated $73,513,807 $73,513,807 FY18 Proposed $75,420,675 $75,405,209 Difference +$1,906,868 +1,891,402 Percent Change 2.59% 2.57%

SLIDE 9

Items Eliminated From Budget

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Summary of Staffing Changes Included in Level Budget

01/30/2017 Data Staffing Adjustment Sort 2017-18 Change Description Position Description Sum of 2017-18 Pay FTE Sum of 2017-18 Grand Total Level Programming Reduction: Class-size [UNFILLED BUDGETED FTE]

1.0000
$87,595

ART

0.1875
$14,786

FAMILY & CONSUMER SCIENCE

0.1250
$10,299

HEALTH EDUCATION

0.1875
$11,708

MATH

0.3750
$29,590

THEATER ARTS

0.0625
$6,364

Reduction: Class-size Total

1.9375
$160,342

Reduction: Not Utilized [Seasonal I.T. Support] 0.0000

$5,250

Reduction: Not Utilized Total 0.0000

$5,250

Reduction: Transition Savings BOOKKEEPER TO THE TREASURER

0.5000
$24,759

DIRECTOR OF BUSINESS & FINANCIAL AFFAIRS

1.0000
$155,434

SUPERINTENDENT

1.0000
$177,635

Reduction: Transition Savings Total

2.5000
$357,827

Trade - EHS BEHAVIOR SPECIALIST 1.0000 $85,852 MAINSTREAM TA

2.2500
$85,934

Trade - EHS Total

1.2500
$82

Trade - Westford GRADE K

1.0000
$77,044

LEARNING SPECIALIST 1.0000 $84,755 MAINSTREAM TA 0.7500 $15,985 MATH SPECIALIST

0.2500
$23,769

Trade - Westford Total 0.5000

$74

Grand Total

5.1875
$523,575

SLIDE 10

Staffing Adjustments

2/7/2017

13 Summary of Staffing Changes Included in Level Budget

02/06/2017 Data Staffing Adjustment Sort 2017-18 Change Description Position Description Sum of 2017-18 Pay FTE Sum of 2017-18 Grand Total Level Programming Reduction: Not Utilized [Seasonal I.T. Support] 0.0000

$5,250

Reduction: Not Utilized Total 0.0000

$5,250

Reduction: Transition Savings BOOKKEEPER TO THE TREASURER

0.5000
$24,759

DIRECTOR OF BUSINESS & FINANCIAL AFFAIRS

1.0000
$155,434

SUPERINTENDENT

1.0000
$177,635

Reduction: Transition Savings Total

2.5000
$357,827

Trade - EHS SpEd BEHAVIOR SPECIALIST 1.0000 $85,852 MAINSTREAM TA

2.2500
$85,934

Trade - EHS SpEd Total

1.2500
$82

Trade - High School [UNFILLED BUDGETED FTE]

1.0000
$87,595

ART

0.1875
$14,786

FAMILY & CONSUMER SCIENCE

0.1250
$10,299

HEALTH EDUCATION

0.1875
$11,708

MATH

0.3750
$29,590

MIDDLE SCHOOL ALGEBRA 1.0000 $84,755 RESTORATIVE PRACTICE/MINDFULNESS COACH 0.7500 $65,667 THEATER ARTS

0.0625
$6,364

Trade - High School Total

0.1875
$9,920

Trade - Westford GRADE K

1.0000
$77,044

LEARNING SPECIALIST 1.0000 $84,755 MAINSTREAM TA 0.7500 $15,985 MATH SPECIALIST

0.2500
$23,769

Trade - Westford Total 0.5000

$74

Trade: SpEd BEHAVIOR/AUTISM PROGRAM DIRECTOR 1.0000 $79,688 District Student Specialist

1.0000
$49,051

Trade: SpEd Total 0.0000 $30,637 * Grand Total

3.4375
$342,517

* Reduced cost of Psychological services by 35K; Eliminated Child Care Resource contract of 21K

SLIDE 11

Prioritized Needs Proposed for Budget $57,811

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Summary of Proposed Added Positions

02/06/2017 Data Staffing Adjustment Sort Priority 2017-18 Change Description Position Description Sum of 2017-18 Pay FTE Sum of 2017-18 Grand Total New - Recommended 1 New: School Counseling Increase SCHOOL COUNSELOR 0.2000 $17,879 2 New: Tier 2 Support MAINSTREAM TA 1.0000 $39,932 New - Recommended Total 1.2000 $57,811 New - Deferred (blank) New: ELL ELL TEACHER 0.6000 $42,096 New: PBIS PBIS COORDINATOR 1.0000 $43,298 New: Summer Painting Projects [Seasonal MAINTENANCE/PAINTING] 0.0000 $13,508 New: Tier 2 Support MAINSTREAM TA 2.0000 $73,868 New: Transition TRANSPORTATION COORDINATOR 1.0000 $77,992 New - Deferred Total 4.6000 $250,762 Grand Total 5.8000 $308,573

SLIDE 12

2/7/2017

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Proposed Changes to Athletics and Co-Curricular

02/06/2017 Data Budget Adjustment Priority Loc Description Position Sport/Activity Sum of 2017- 18 FTE Sum of 2017-18 Stipend New - Recommended 3 EHS Athletics V Coach Ultimate Frisbee 1 $5,940 4 EHS Athletics JV Coach Ultimate Frisbee 1 $3,529 5 ADL Athletics Coach Volleyball 1 $1,108 6 EHS Athletics JV B Coach Volleyball - Girls 1 $2,172 New - Recommended Total 4 $12,748 New - Deferred (blank) EHS Club Adviser Adviser Community Service Social Outreach 1 $2,172 Environmental Club 1 $2,172 Red Cross Club 1 $2,172 Athletics V Coach Golf - Girls 1 $3,529 New - Deferred Total 4 $10,045 Grand Total 8 $22,793

Prioritized Needs Proposed for Budget $12,748

SLIDE 13

REVISED FY18 Budget Proposal As Of 2/7/17 With Prioritized ADDS

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2/7/2017

January 31 Proposal February 7 Proposal FY17 Restated $73,513,807 $73,513,807 FY18 Proposed $75,420,675 $75,491,234 Difference +$1,906,868 +1,977,427 Percent Change 2.59% 2.69%

SLIDE 14

What Is the Tax Rate on the Budget With Additions?

Budget $75,491,234 Minus Off-setting Revenues (15,530,555.29) Education Spending $59,960,678.80 Equalized Pupil FTE 3,743.86 Ed Spending/Equalized Pupil FTE $16,015.74 Divided by Yield ÷ 10,076 Homestead Tax Rate $1.589 Minus Incentive

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Incentive Tax Rate $1.489

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Town CLA Proposed FY18 Tax Rate Current Year FY17 Tax Rate Westford 100.52% $1.481 $1.535 Essex Town 97.45% $1.528 $1.567 Essex Junction 97.50% $1.527 $1.585

% Ed Spend/Pupil FTE Income Yield FY18 Income % 2% ($16,015.74 ÷ $11,875) 2.70% Income % Essex Jct. Essex Town Westford FY16 2.85% 2.84% 2.82% FY17 2.81% 2.77% 2.77%

SLIDE 15

Difference in Tax Rates

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Town CLA Proposed FY18 Tax Rate Current Year FY17 Tax Rate Westford 100.52% $1.480 $1.535 Essex Town 97.45% $1.527 $1.567 Essex Junction 97.50% $1.526 $1.585

% Ed Spend/Pupil FTE Income Yield FY18 Income % 2% ($15,996.89 ÷ $11,875) 2.69% Income % Essex Jct. Essex Town Westford FY16 2.85% 2.84% 2.82% FY17 2.81% 2.77% 2.77%

Town CLA Proposed FY18 Tax Rate Current Year FY17 Tax Rate Westford 100.52% $1.481 $1.535 Essex Town 97.45% $1.528 $1.567 Essex Junction 97.50% $1.527 $1.585 $75,420,675 $75,491,234 With Adds

% Ed Spend/Pupil FTE Income Yield FY18 Income % 2% ($16,015.74 ÷ $11,875) 2.70%

SLIDE 16

The proposed budget will have the following projected impact on taxes BEFORE INCOME SENSITIVITY $75,420,675

Assessed Home Value

Westford FY17 Westford FY18 Essex Town FY17 Essex Town FY18 Essex Jct. FY17 Essex Jct. FY18

$100,000 $1,535 $1,480 $1,567 $1,527 $1,585 $1,526 $150,000 $2,303 $2,220 $2,351 $2,291 $2,378 $2,289 $175,000 $2,686 $2,590 $2,742 $2,672 $2,774 $2,671 $200,000 $3,070 $2,960 $3,134 $3,054 $3,170 $3,052 $225,000 $3,454 $3,330 $3,526 $3,436 $3,566 $3,434

SLIDE 17

The proposed budget will have the following projected impact on taxes BEFORE INCOME SENSITIVITY $75,491,234

Assessed Home Value

Westford FY17 Westford FY18 Essex Town FY17 Essex Town FY18 Essex Jct. FY17 Essex Jct. FY18

$100,000 $1,535 $1,481 $1,567 $1,528 $1,585 $1,527 $150,000 $2,303 $2,222 $2,351 $2,292 $2,378 $2,291 $175,000 $2,686 $2,592 $2,742 $2,674 $2,774 $2,672 $200,000 $3,070 $2,962 $3,134 $3,056 $3,170 $3,054 $225,000 $3,454 $3,332 $3,526 $3,438 $3,566 $3,436

SLIDE 18

Dual Enrollment

ESSEX HIGH SCHOOL 2015-2016 ( STUDENTS IN DUAL ENROLLED COURSES) 74 STUDENTS ENROLLED IN 121 COURSES. 4 OF THESE STUDENTS WERE IN THE EARLY COLLEGE PROGRAM 1 EARLY COLLEGE STUDENT DROPPED TWO COURSES 6 DUAL ENROLLED STUDENTS DROPPED ONE COURSE EACH 15 OF THESE COURSES WERE “IN- HOUSE” DUAL ENROLLMENTS FOR DESIGNING GLOBAL SOLUTIONS TO GLOBAL CHALLENGES. OUR TEACHER IS JOE CHASE.

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ESSEX HIGH SCHOOL 2016-2017 (STUDENTS IN DUAL ENROLLED COURSES) 97 STUDENTS ENROLLED IN 131 COURSES. 1 OF THESE STUDENTS IS AN EARLY COLLEGE STUDENT WHO ENROLLED IN EIGHT COURSES. 13 DUAL ENROLLED STUDENTS DROPPED 15 COURSES (2 STUDENTS DROPPED TWO COURSES EACH) 53 OF THESE COURSES WERE “IN-HOUSE” DUAL ENROLLMENTS FOR DESIGNING SOLUTIONS TO GLOBAL CHALLENGES AND ADVANCED PLACEMENT STATISTICS/ UVM STATS 111 ELEMENTS OF

STATISTICS. OUR TEACHERS ARE JOE CHASE AND

STACEY ANTHONY.

SLIDE 19

Capital Reserve By District

DISTRICT Cumulative Balance Non-Committed Non- Assigned Westford $0.00 $0.00 Essex Junction $134,327 $134,327 U46 $1,853,638 $260,562 Essex Town $117,948 $117,948

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$1,593,076 of U46 Fund Balance is specific to Debt Service Use for the One Campus Renovation

SLIDE 20

Audited Fund Balance

Fund Bala Balances: FY16 Y16 Com Committed mitted Unass ssigned Ava vailable Fund Bala Balance Cap Capita tal Plan Ne Needs Rema mainder r to to Use se as an s an Off ffse sett tting Rev Revenue WE WES $ 282,479.00 $ 87,900.00 $ 194,579.00 $ 1,337,712.00 SU SU $ 203,929.00 $ 80,000.00 $ 123,929.00 EJSD EJSD $ 1,303,730.00 $ 665,500.00 $ 636,230.00 U46 $ 756,683.00 $ 200,000.00 $ 556,683.00 ETSD ETSD $ 389,566.00 $ 307,996.00 $ 81,570.00 $ 2,936,387.00 $ 1,341,396.00 $ 1,592,991.00 $ 1,337,712.00 $ 255,279.00 CTE $ 615,638.00 $ 315,000.00 $ 300,638.00

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SLIDE 21

Origin

f the

Fund Balance

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FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance WESTFORD $57,943.00 $282,479.00 $87,900.00 $194,579.00 FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance SUPERVISORY UNION $193,267.00 $203,929.00 $80,000.00 $123,929.00 FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance ESSEX JUNCTION $1,204,217.00 $1,303,730.00 $667,500.00 $636,230.00 Operations & Maintenance Savings of $79,620 in lower utilities & Maintenance Costs General Ed Salary & Benefit Savings $129,810 FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance U46 HIGH SCHOOL $629,771.00 $756,683.00 $200,000.00 $556,683.00 Operations & Maintenance Savings of $180,733 in lower utilities & Maintenance Costs Excess Cost Reimbursement of $31,311 Co-Curricular Savings of $77,608 Retirement/New Hire Savings & Health Benefit Selection Savings $310,967 Reasons for Fund Balance Expenditures in Instruction Under Budget by $72,203 Special Ed Retirement Savings & Health Benefit Selection Savings $187,553 Board of Education Savings of $125,173 Co-Curricular Savings of $26,010 Reasons for Fund Balance Reasons for Fund Balance Savings In Executive Administrative Services Savings in Information Technology Revenues in Excess of Expenditures GENERAL FUND BALANCE FY16 Reasons for Fund Balance Library/AV/Office of the Principal/Transportation Costs Less than Budgeted Social Work Costs Less Than Needed Tuition Less Than Anticipated $30,000 Budgeted to Offset Prior Year Deficit Not Needed

SLIDE 22

Capital Plan Strategy: To help stabilize tax rates, the capital plan was structured to front-load

ne-time requirements

and reduce the amount each year until we hit the an anticipated recurring range of $400-500K.

Essex-Westford School District Capital Plan 01/29/17 Budget Description FY'18 FY'19 FY'20 FY'21 FY'22 Roofs: EHS - Entire Roof Replacement $600,000 $600,000 WES Gym (Ballast) $45,000 WES Office Area $20,500 SUM Main Building - Re-spray $100,000 WES Specials Areas & Grades 3-4 $73,000 Phone System District-wide $439,000 Heating, Ventilation, A/C: EEE Wing Ventilation Installation $50,000 WES Boiler Refractory $15,000 FLE East Boiler Room Re-pipe $16,000 EHS Nurses' Office A/C $35,000 EMS, FMS, EES Final Stage Digital Control Upgrade $150,000 EES Boiler Replacement $130,000 WES Pneumatic Compressor $8,500 Electrical: EHS Fire Panel - Replacement $47,000 WES 3-Phase Converter $10,000 FLE Fire Panel Upgrade $19,500 Paving: WES Entrance & Loop $75,000 EMS Roadway Repave & Add'l Drainage $60,000 EHS Ed Center Drive - Remaining portion $28,100 FLE Loop & Parking Lot $60,200 FMS Parking Lot - Enlarge $200,000 EMS/FMS Raised Sidewalk $225,000 WES West Parking Lot $27,000 EES Sidewalk (North of C-Wing) $20,000 EES Playground Paving Redesign $20,000 Windows: EES C-Wing Single-Pane Replacements $87,712 WES Double-Pane Replacements (30) $48,000 Flooring: WES Middle School $55,000 EHS Kitchen $200,000 EHS Exercise Room $22,500 SUM Gym Floor - Refinish $15,000 Ceilings: FLE East Boiler Room (asbestos) $11,000 WES Middle School Ceiling Tiles $25,000 Athletics: EHS Gym Backboards - Replace $14,000 EHS Bleachers - Replace $250,000 Instructional Spaces: ADL Band Risers - Replace $21,000 EHS Practical Arts Exhaust $35,000 Maintenance Vehicles & Equipment: Maintenance Snowplow Truck (2002 replacement) $39,000 WES Tractor $20,000 Maintenance Loader - Replacement $49,000 Kitchen Equipment: EHS Captive Air Exhaust $45,000 EMS, FMS & EES Salad Bars $33,000 EHS Hot Boxes - Replacement $9,000 EMS, FMS, EES Touch Pads $4,000 EES Burner Units $2,200 FMS Dishwasher Replacement $40,000 WES Commercial Refrigerator $3,800 SUM Exhaust $15,000 FLE Exhaust $30,000 EES Kitchen Hood $30,000 Construction & Miscellaneous: FMS Elevator Replacement $100,000 Educational Center Electronic Display Board $17,645 FMS Septic - Connect to Town $50,000 $200,000 FMS Entry Canopy $40,000 FMS Locks and Re-Key Building $20,000 Grand Total $1,337,712 $1,214,700 $920,745 $692,000 $440,500

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Capital Plan Tax Impact= 3.6¢

SLIDE 23

Fund Balance

16 VSA § 567. Surplus If an audit reveals that a school district has surplus funds, the school board shall carry the funds into the next year as revenue unless authorized by the voters, at an annual or special meeting warned for the purpose, to: (1) deposit the funds into a reserve fund established pursuant to 24 V.S.A. § 2804; or (2) use the funds for a specific purpose. (Added 2003, No. 107 (Adj. Sess.), § 4; amended 2013,

No. 92 (Adj. Sess.), § 71, eff. Feb. 14, 2014.)

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SLIDE 24

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Center for Technology

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SLIDE 25

FY18 Budget Proposal

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Fiscal Year January 31, 2017 February 7, 2017 FY17 $8,455,784 $8,455,784 FY18 $8,228,762 $8,238,762 Difference

$227,022
$217,022

Percent

2.68%
2.57%

$10,000 Change in Object 812, Subject 306 to Accommodate Increase Cost in Dual Enrollment for Students

SLIDE 26

Thank you

2/7/2017: BUDGET DISCUSSIONS & DECISIONS 2/14/2017 (tentative) MEETING-FURTHER BUDGET DISCUSSIONS & DECISIONS 2/21/2017 BUDGET APPROVED; WARNING SIGNED 3/2/2017 1st DAY TO POST WARNING (No More Than 40 Days) 4/4/2017 INFORMATIONAL MEETING 4/11/2017 VOTE

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