FY 2020 Budget Public Budget Hearing February 4, 2019 Excellence - - PDF document

1/29/2019 4:15 PM 1

FY 2020 Budget

Public Budget Hearing February 4, 2019

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Excellence Today, Excellence Tomorrow!

Introduction

• Budgeting is a continuous process
• Budgets are “living” documents
• Numbers are subject to change

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Our Challenge

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To provide the best possible educational experience for our students while maximizing district resources, with the understanding that our member towns struggle with difficult financial conditions.

Budget Process

Adopt Budget Goals Determine Projected Revenue Calculate Level Services Budget Identify & Prioritize Enhancements Calibrate & Adopt Budget

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FY 2020 Budget Calendar

Date Description Monday 12/17/18 Initial budget presentation 4th week of January Governor’s budget released Monday 2/4/19 Public budget hearing TBD Meeting with town officials Monday 3/4/19 Final budget adoption Tuesday 5/7/19 Norfolk town meeting Monday 6/3/19 Plainville & Wrentham town meetings

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Finance subcommittee meetings are scheduled throughout budget process

Budget Principles

Responsible & Realistic

• Responsible = Addressing the needs of students based on

data, research, and mutually agreed‐upon goals

• Realistic = Meeting those student needs through the most

efficient use of existing and additional resources

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Budget Goals

EXAMPLES:

– Restore previous cuts – Maintain existing programs – Reduce class size – Expand academic offerings – Reduce / eliminate user fees

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• All goals should link to district strategic plan,

school improvement plans, capital plan, etc.

District Goals

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• Curriculum, Instruction & Assessment
• Meet diverse talents and needs of all learners, including safety,

health and social/emotional needs

• Expanded use of technology in the classroom
• Parent & Community Engagement
• Increased sense of community with member towns
• Professional & Creative Culture
• Student‐centered programs that focus on whole child
• Curriculum aligned with state standards and K‐6 districts
• Management & Operations
• Transparency, fiscal responsibility & public confidence
• FY 2019 focus on human resources systems

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KP Pride

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High School Accomplishments

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• Seven straight years on AP District Honor Roll, offering 18 AP courses

and one of only 35 schools with AP capstone program

• #381 in Newsweek’s ranking of American public high schools
• #106 (of 331) for Best College Prep public high schools in MA
• #19 as “Best Bang for Your Buck” of public high schools in MA
• KPHS accepted into National Consortium of Secondary STEM Schools

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High School Accomplishments

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• Six students commended in National Merit Scholarship Competition
• DECA was International Champions for 7th consecutive year
• 2 gold keys & 4 silver keys in Boston Globe Scholastic Art competition
• Student Council recognized with National Gold Council of Excellence
• Model UN delegation received 7 individual student awards

High School Accomplishments

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• KPSN broadcast recognized by Student Television Academy as one
• f the top 3 sports programs in the nation
• MICCA gold medals earned by marching band,

concert band, symphony band & chorus

• Five Boston Globe all‐scholastics and 63 league all‐stars in 2017‐18
• Football state champions in 2016 and 2017
• Softball state champions in 2017

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Middle School Accomplishments

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• Top 15% of schools as recognized by New England Math League

(and #1 math school in Norfolk County)

• MIT Science Challenge gold medals, 2012‐2017
• MICCA gold medals for 7th & 8th grade bands and chorus
• Josh Wolloff was Hall of Fame recipient for music education
• Student Council “Top 5” Project Award for Thanksgiving Food Drive
• More than $100k donated St. Jude’s Cancer Research over past

decade to from annual Math‐a‐Thon

• Annual participants in “Project 351” program

MCAS Performance

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King Philip exceeded the state average in all grades and subjects

Percentage meeting or exceeding expectations (MS) / proficient or advanced (HS)

Grade Subject KP State 7th ELA 56% 46% 7th Math 59% 46% 8th ELA 71% 51% 8th Math 58% 50% 8th Science 53% 35% 10th ELA 97% 91% 10th Math 88% 78%

• 360 students took a total of 713 AP Exams in 2018
• 84% of 2017 graduates went to a 4‐year college (vs. 61% state average)

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Enrollment

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10/1/2018 Enrollment

Current Grade Norfolk Plainville Wrentham TOTALS 6th 117 96 153 366 7th 121 112 160 393 8th 113 97 138 348 9th 113 86 139 338 10th 122 74 121 317 11th 130 90 119 339 12th 113 89 123 325 Other 6 11 3 20 KP Totals (7‐12) 718 559 803 2,080 % of TOTAL 34.52% 26.88% 38.61%

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Above percentages are used to allocate costs above the required minimum contribution

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Total Enrollment

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FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 KP 2,112 2,131 2,151 2,125 2,101 2,130 2,099 2,093 2,080 K-6 2,817 2,786 2,649 2,645 2,486 2,501 2,491 2,502 2,458

2,000 2,200 2,400 2,600 2,800 3,000

KP Enrollment Distribution

18 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Norfolk 33.3% 34.1% 34.3% 34.0% 34.9% 34.5% Plainville 25.4% 25.7% 25.6% 25.8% 26.3% 26.9% Wrentham 41.4% 40.2% 40.0% 40.2% 38.7% 38.6% 20% 25% 30% 35% 40% 45% 50%

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Data Comparisons

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Comparison Groups

(with FY 2018 enrollment)

Hockomock League Attleboro 5,948 Canton 3,310 Easton 3,722 Foxboro 2,596 Franklin 5,291 Mansfield 3,856 Milford 4,186 North Attleboro 4,282 Sharon 3,538 Stoughton 3,593 Taunton 8,096 Norfolk 951 (PK‐6) Plainville 706 (PK‐6) Wrentham 1,046 (PK‐6)

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Regions with only MS & HS Amherst‐Pelham 1,343 Berlin‐Boylston 594 Dover‐Sherborn 1,192 Frontier 623 Hampshire 701 Masconomet 1,798 Nauset 1,463 Old Rochester 1,256 Ralph C. Mahar 760 Silver Lake 1,847 Tantasqua 1,788

(All of the above have a Supt Union) (Mount Greylock is fully K‐12 as of 7/1/18)

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Total Per‐Pupil Expenditures

Middle/High only regions

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Administration Per‐Pupil Expenditures

Middle/High only regions

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Total Per‐Pupil Expenditures

Hockomock League

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2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000

Administration Per‐Pupil Expenditures

Hockomock League

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$0 $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000

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Administration Per‐Pupil Expenditures

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Chapter 70 Aid per Student

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FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 KP 3,216 3,338 3,103 3,418 3,235 3,176 3,229 3,221 3,291 3,348 3,354 Elem 3,108 3,275 3,049 3,349 3,185 3,333 3,521 3,662 3,753 3,976 3,884 Hock 3,063 3,254 3,122 3,426 3,349 3,455 3,652 3,740 3,828 3,954 4,053 State 3,685 3,923 3,745 4,112 4,104 4,257 4,462 4,585 4,677 4,789 4,922

$2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000

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Chapter 70 % of Net School Spending

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FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 KP 37.3% 35.9% 33.6% 36.1% 31.6% 32.0% 29.9% 29.5% 28.9% 27.4% 27.0% Elem 35.7% 34.9% 31.6% 34.2% 32.1% 31.5% 31.8% 31.2% 30.0% 28.5% 27.6% Hock 35.3% 35.5% 33.7% 35.6% 34.1% 34.0% 34.3% 33.7% 32.9% 32.2% 31.7% State 36.8% 37.3% 35.1% 37.2% 36.4% 36.7% 37.0% 36.8% 36.2% 35.8% 35.5%

20% 25% 30% 35% 40%

Net School Spending over Requirement

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Revenue

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General Fund Revenue

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Revenue

Member Town Assessments

Operating Assessment Capital Assessment

State Aid

Chapter 70 Regional Transportation Reimbursement Charter Tuition Reimbursement

District Revenue

Medicaid Reimbursement Interest Income

Excess & Deficiency (E+D)

Revolving Funds

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FY 2019 Revenue by Source

Assessments 74.0% District 0.2% State Aid 24.6% E+D 1.2% 31

FY 2020 State Aid Projection

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projection Variance Chapter 70 7,278,450 7,399,780 7,465,060 7,529,320 7,571,760 42,440 Transportation Reimbursement (incl. Homeless) 555,842 592,681 591,299 641,433 648,273 6,840 Charter Tuition Reimbursement 22,183 22,078 64,259 13,395 16,820 3,425 TOTALS 7,856,475 8,014,539 8,126,318 8,184,148 8,236,853 52,705

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FY 2020 Projection based on Governor’s budget released on 1/23/19

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FY'09 FY'10 FY'11 FY'12 FY'13 FY'14 FY'15 FY'16 FY'17 FY'18 FY'19 Entitlement 516,849 544,810 583,897 654,334 672,347 691,589 726,569 746,762 807,065 823,614 869,288 Reimbursement 443,189 314,873 336,295 395,353 406,478 459,454 519,105 545,600 592,681 596,999 641,433

200,000 400,000 600,000 800,000 1,000,000

Transportation Reimbursements

(KP Totals)

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Nearly $2.4 million unfunded since FY 2009

Circuit Breaker Reimbursements

(KP Totals)

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More than $1.2 million unfunded since FY 2008

FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 FY'14 FY'15 FY'16 FY'17 FY'18 FY'19 Actual 770,855 753,046 552,519 414,465 570,540 812,576 821,147 1,001,716 968,687 1,111,498 1,254,057 1,811,462 Target 770,855 784,423 978,676 777,122 622,786 816,968 821,147 1,050,190 995,227 1,216,284 1,354,034 1,919,309

250,000 500,000 750,000 1,000,000 1,250,000 1,500,000 1,750,000 2,000,000

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FY 2020 District Revenue Projection

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projection Medicaid Reimburse 57,343 71,009 62,258 72,107 70,000 Interest Income 9,476 4,514 10,570 2,000 10,000 Other Revenue 117,981 12,041 78,484 ‐ 0 ‐ ‐ 0 ‐ TOTALS 184,801 87,564 151,312 74,107 80,000

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Excess & Deficiency (E+D) Balance

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• 200,000

200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 FY 2019 E+D certified at $883,233

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E+D Used for Operating Budget

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200,000 400,000 600,000 800,000 1,000,000 1,200,000

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Revolving Funds

• Federal & State Grants
• SpEd Circuit Breaker
• Athletics
• Student Activities
• Parking
• Facility Rentals
• Food Services

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Revolving Funds

FY 2018 Revenue FY 2018 Expenses Fund Balance 6/30/18 Federal & State Grants 417,636 502,934 (208,654) Athletics 697,732 668,880 200,954 Music 285,504 285,504 9,146 DECA 129,559 121,651 24,301 Testing 103,476 90,600 18,047 Facility Rentals 155,330 214,854 54,262 Food Services 703,460 562,007 ‐ 0 ‐ Circuit Breaker 1,714,705 1,278,375 925,258

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• Grants deficit is a timing issue because federal budget runs from 10/1 to 9/30
• Food services deficit of $141k was charged back to operating budget

User Fees

FY 2016 FY 2017 FY 2018 Athletics 269,217 278,307 308,923 Music 54,087 54,537 59,525 Parking 67,920 64,876 82,755 TOTALS 391,224 397,720 451,203

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• Athletics & Music fees increased by 15% from FY 2017 to FY 2018
• Parking fee increased by 25% from FY 2017 to FY 2018
• Athletics & Music fees intended to cover ~40% of program costs
• Parking fees cover maintenance, parking supervisor and crossing guard

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User Fees

Sport King Philip Hockomock Avg Cheerleading Track / X‐Country Field Hockey Lacrosse Soccer $230 Average of $178 per sport, except: $199 for swimming $214 for Gymnastics Foxboro has no athletics fees Baseball / Softball Football Golf Swimming Tennis Wrestling $345 Basketball Gymnastics Volleyball $460 Ice Hockey $575 $303

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Expenses

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Budget Areas

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BUDGET

Instruction Technology Transportation Facilities Insurance Debt Service

Budget Requests

“You miss 100% of the shots you never take.”

‐ Wayne Gretzky

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FY 2018 Budget Reductions

Loss of staffing / services:

• KPHS Assistant Principal
• Instructional Technology staff
• KPMS Unified Arts Teacher
• KPMS ELA Teacher
• KPHS Business Teacher
• Technology upgrades
• Custodial overtime
• Professional development
• 15% increase to sports & music fees
• 25% increase to parking fees
• DECA state conference fees
• KPHS music lessons

TOTAL = $906,500

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One‐time use of reserves:

• Circuit Breaker reserve: $300,000
• Athletics revolving fund: $80,000
• Excess & Deficiency (E+D): $300,000

TOTAL = $680,000

Other one‐time savings:

• Health insurance plan design changes
• Return of out‐of‐district students
• eRate & Telecom state contracts

TOTAL = $660,000

GRAND TOTAL = $2,246,500

Unbudgeted Personnel Needs

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Description FTE Amount Restore FY 2018 teacher reductions

Engineering (KPHS) Unified Arts & World Language (KPMS)

3.0 189,000 Facilities Manager 1.0 80,000 Additional teachers at KPMS

English, History & Science

3.0 189,000 Assistant Superintendent for Instruction 1.0 120,000 TOTALS 8.0 578,000

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Other Unbudgeted Needs

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Description Amount Technology 400,000 Science kits for KPMS 56,000 Chemistry books for KPHS 30,000 Reduce user fees (from 40% to 30% student share) 100,000 Facilities audit 75,000 OPEB contributions 10,000 Science tables for KPHS 30,767 Instruments and choral risers 20,977 TOTALS 722,744

Unbudgeted Needs Summary

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Description FTE Amount Personnel 8.0 578,000 Other Items 722,744 TOTALS 7.0 1,300,744

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Level Service Projection

• Employee salaries
• Contracted services

– Actual cost for continuing contracts – Projected cost for expiring contracts

• Supplies & other items

– Projections based on prior trends

• SpEd tuition includes current 6th graders
• Debt service (capital expenses)

– Actual cost based on payment schedule

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Compliance Additions

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Description FTE Amount English Language Learner teachers

One each at KPMS and KPHS

2.0 130,000 Co‐teaching model at KPMS

Three teachers

3.0 195,000 Social‐Emotional program at KPMS

Two teacher assistants & part‐time adjustment counselor

2.2 72,000 Part‐time speech & language pathology assistant 0.5 20,000 TOTALS 7.7 417,000

• English Language Learner teachers are to comply with mandated requirements
• SpEd positions are to comply with best practices outlined in “Walker Report”

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FY 2019 Budget by Area

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Instruction 60.46% Technology 3.13% Transportation 6.47% Facilities 6.0% Debt Service 6.46% Insurance 17.5%

Budget Trends

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FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 budget Instruction 68.3% 68.6% 64.7% 62.4% 61.6% 61.4% 63.3% 63.3% 65.6% 64.0% 65.1% 65.7% Insurance 14.3% 13.2% 18.6% 18.5% 19.5% 20.9% 18.5% 18.1% 17.3% 18.2% 18.1% 17.8% Tech/Trans/Fac 17.4% 18.2% 16.7% 19.1% 18.8% 17.7% 18.2% 18.6% 17.2% 17.8% 16.8% 16.5% 0% 10% 20% 30% 40% 50% 60% 70% 80%

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FY 2020 Level Service + Compliance

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Instruction 18,612,011 19,004,211 20,280,208 21,428,590 22,464,615 1,036,025 +4.83% Technology 875,206 1,011,935 869,491 981,776 1,038,960 57,184 +5.82% Transportation 1,838,867 2,013,394 2,083,729 2,250,849 2,297,433 46,584 +2.07% Facilities 2,158,336 2,264,994 2,287,191 2,156,803 2,344,599 187,796 +8.71% Insurance & Benefits 4,900,246 5,411,525 5,633,938 5,792,144 6,156,248 364,104 +6.29% Debt Service 2,636,364 2,198,145 2,189,813 2,119,000 1,853,750 (265,250) ‐12.52%

TOTALS

31,021,030 31,904,204 33,344,371 34,729,162 36,155,605 1,426,443

+4.11%

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FY 2020 Level Service + Compliance

GRAND TOTALS

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance with debt service 31,021,030 31,904,204 33,344,371 34,729,162 36,155,605 1,426,443

+4.11%

w/o debt service 28,384,666 29,706,059 31,154,558 32,610,162 34,301,855 1,691,693

+5.19%

w/o debt service, insurance & facilities (fixed costs) 21,326,084 22,029,543 23,233,428 24,661,215 25,801,008 1,139,793

+4.62%

w/o debt service, insurance, facilities & compliance 25,384,008 722,793

+2.93%

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FY 2020 Instruction Budget

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Salaries 14,120,510 14,609,867 14,664,074 15,389,898 16,354,200 964,303 +6.27% Supplies & Services 745,066 819,746 964,352 1,062,403 1,048,655 (13,748) ‐1.29% Athletics & Student Activities 501,991 586,866 476,074 448,399 540,154 91,755 +20.5% Security 78,669 68,333 60,874 108,000 107,000 (1,000) ‐0.93% Professional Development 92,888 73,623 57,907 95,550 145,000 49,450 +51.75% Out‐of‐District Tuition 3,022,707 2,845,779 4,056,927 4,324,340 4,269,605 (54,735) ‐1.27% TOTALS 18,561,830 19,004,213 20,280,208 21,428,590 22,464,615 1,036,025 +4.83% TOTALS

(less compliance items)

22,047,615 619,025 +2.89%

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• Athletics increase due to Unified Sports & Volleyball; Student Activities increase due to new stipends
• P.D. increase due to course reimbursements, history curriculum updates & training for co‐teaching

FY 2020 Instruction Salaries Budget

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Budget $ Variance % Variance Teachers 10,718,210 11,167,994 11,219,374 11,986,253 12,747,887 761,635 +6.35% Teacher Assistants 639,555 614,298 616,178 580,452 662,321 81,869 +14.1% Secretaries 687,373 690,536 689,774 699,408 730,171 30,763 +4.40% School‐Based IEC 705,180 661,380 611,779 683,575 719,949 36,374 +5.32% Central Admin IEC 476,877 516,269 499,599 491,783 506,536 14,753 +3.00% Other IEC 393,949 421,102 441,496 436,857 450,416 13,559 +3.10% Substitutes 194,333 257,476 364,200 235,000 235,000 ‐ 0 ‐ ‐ 0 ‐ Student Activities 233,237 212,944 183,592 213,000 225,000 12,000 +5.63% Other Salaries 71,795 67,869 38,082 63,570 76,920 13,350 +21.0% TOTALS 14,120,510 14,609,867 14,664,074 15,389,898 16,354,200 964,303 +6.27% TOTALS

(less compliance items)

15,937,200 547,302 +3.56%

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Includes new compliance positions “IEC” = Individual Employment Contract

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FY 2020 Instruction Supplies & Services

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Instructional Supplies 183,548 226,292 380,105 243,392 250,616 7,224 +2.97% Contracted Services 358,762 413,997 447,411 535,318 480,364 (54,954) ‐10.3% Equipment 48,564 32,741 14,601 56,289 48,865 (7,423) ‐13.2% Textbooks & Related Materials 58,382 69,272 55,917 89,791 109,350 19,559 +21.8% Other Expenses 95,810 77,443 66,318 137,613 159,460 21,847 +15.9% TOTALS 745,066 819,746 964,352 1,062,403 1,048,655 (13,748) ‐1.29%

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FY 2020 Out‐of‐District Tuition

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Special Education 2,754,935 2,576,098 3,677,740 3,967,748 3,875,031 (92,717) ‐2.34% School Choice 115,903 100,171 137,499 144,403 152,386 7,983 +5.53% Charter School 151,869 169,510 241,688 212,189 242,188 29,999 +14.1% TOTALS 3,022,707 2,845,779 4,056,927 4,324,340 4,269,605 (54,735) ‐1.27%

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School Choice Trends

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FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 (Dec) Other Districts 11.2 9.0 11.0 8.6 7.5 8.7 4.0 Virtual Schools 0.0 0.0 1.2 8.1 8.5 13.4 14.0

2 4 6 8 10 12 14 16 Tuition to other districts = $5,000 Virtual school tuition = $8,265

Special Education Tuition

• Four students entering KP next year are already out‐of‐district:
• Total tuition = $210,060
• Two students graduated in December 2018
• One student is moving out in February 2019
• Three students reach age 22 (“age out”) by end of FY 2019
• Two more students reach age 22 by end of FY 2020
• All of these reductions are included in the budget
• Additional students on track to graduate, but not removed yet

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Special Education Tuition

61 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 BUD FY 20 BUD

Millions

FY 2020 Technology Budget

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Salaries 365,635 361,712 288,447 307,526 326,910 19,384 +6.30% Network 163,226 185,356 65,064 176,100 176,600 500 +0.28% Software 89,757 71,511 85,175 95,850 96,250 400 +0.42% Equipment 157,407 233,659 275,959 214,600 210,000 (4,600) ‐2.14% Supplies & Services 149,361 159,697 154,845 187,700 229,200 41,500 +22.1% TOTALS 925,386 1,011,935 869,491 981,776 1,038,960 57,184 +5.82%

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$40,000 in Supplies & Services to implement new student information management system

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FY 2020 Transportation Budget

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Regular Education 865,950 895,365 939,420 980,440 1,006,360 25,920 +2.64% Special Education 962,537 1,101,007 1,069,159 1,245,409 1,241,073 (4,336) ‐0.35% Homeless 10,380 17,023 75,150 25,000 50,000 25,000 +100% TOTALS 1,838,867 2,013,394 2,083,729 2,250,849 2,297,433 46,584 +2.07%

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SpEd transportation contract extended thru FY 2021 at current rates

Transportation Trends

64 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 1,100,000 1,200,000 1,300,000 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 BUD FY 20 BUD

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FY 2020 Facilities Budget

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Custodial Services 793,864 853,133 726,565 771,339 768,169 (3,170) ‐0.41% Utilities 750,824 844,331 983,483 845,560 934,300 88,740 +10.5% Grounds 175,113 177,069 151,833 170,404 202,680 32,276 +18.9% Buildings 368,037 323,465 353,410 302,100 373,250 71,150 +23.6% Equipment 70,498 66,997 71,900 67,400 66,200 (1,200) ‐1.78% TOTALS 2,158,336 2,264,994 2,287,191 2,156,803 2,344,599 187,796 +8.71%

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• Utilities increase due to electricity & heating costs
• Buildings increase due to HVAC repairs
• Grounds increase due to snow removal & new vehicle

Facilities Trends

66 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 BUD FY 20 BUD

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FY 2020 Insurance & Benefits Budget

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Active Employees 2,866,364 3,204,051 3,493,007 3,489,031 3,691,630 202,599 +5.81% Retired Employees 1,076,182 1,182,520 1,057,463 1,132,918 1,226,505 93,587 +8.26% Retirement Contributions 849,535 911,773 963,330 1,047,014 1,110,113 63,099 +6.03% Non‐Employee Insurance 108,164 113,181 120,138 123,181 128,000 4,819 +3.91% TOTALS 4,900,246 5,411,525 5,633,938 5,792,144 6,156,248 364,104 +6.29%

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Assumes 10% increase to premiums (final amount due in mid‐February)

Health Insurance Trends

68 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 BUD FY 20 BUD

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Health Insurance as % of Total Expenses

69 0.0% 2.5% 5.0% 7.5% 10.0% 12.5% 15.0% 17.5% 20.0% FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 BUD FY 20 BUD

FY 2020 Debt Service Budget

FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance Principal 2,146,990 1,540,545 1,597,000 1,597,000 1,405,000 (192,000) ‐12.02% Interest 489,374 657,600 592,813 522,000 448,750 (73,250) ‐14.03% TOTALS 2,636,364 2,198,145 2,189,813 2,119,000 1,853,750 (265,250) ‐12.52%

70

Decrease due to stadium turf field being paid in full

69 70

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Assessment Calculations

71

72

Statutory Assessment Method

DESE CMR 41.02 The calculation of members’ assessments pursuant to the provisions of M.G.L. c. 70 S6. Each such assessment shall be the sum of the following amounts: (i) the member’s required local contribution to the regional school district as determined by the Commissioner; (ii) the member’s share of that portion of the regional school district’s net school spending, as defined by M.G.L. c. 70 s. 2, that exceeds the total required local contribution for all members, this share to be allocated pursuant to the assessment provisions of the regional agreement; and (iii) the member’s share of costs for transportation, debt service, other capital costs, and all other expenditures not included in the regional school district’s net school spending, this share to be allocated pursuant to the assessment provisions of the regional agreement.

71 72

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KP Enrollment Distribution

73 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Norfolk 33.3% 34.1% 34.3% 34.0% 34.9% 34.5% Plainville 25.4% 25.7% 25.6% 25.8% 26.3% 26.9% Wrentham 41.4% 40.2% 40.0% 40.2% 38.7% 38.6% 20% 25% 30% 35% 40% 45% 50%

Municipal Revenue Growth Factors

74

FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 FY'14 FY'15 FY'16 FY'17 FY'18 FY'19 FY'20 Norfolk 6.54% 5.72% 3.86% 2.51% 1.75% 2.92% 4.70% 4.54% 3.51% 5.50% 6.15% 4.93% 5.23% 4.48% Plainville 7.53% 6.79% 4.00% 3.08% 2.26% 3.86% 4.09% 3.17% 4.14% 5.08% 6.41% 4.90% 6.15% 6.89% Wrentham 3.69% 4.37% 4.39% 3.13% 2.03% 2.95% 3.57% 4.88% 3.52% 4.42% 4.59% 4.50% 3.98% 4.10%

0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00%

73 74

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Required Local Contributions

75

2,500,000 5,000,000 7,500,000 10,000,000 12,500,000 15,000,000 17,500,000 20,000,000

FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 FY'14 FY'15 FY'16 FY'17 FY'18 FY'19 FY'20 Norfolk Plainville Wrentham

Required Local Contribution as Percentage of Foundation Budget

76

FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 FY'14 FY'15 FY'16 FY'17 FY'18 FY'19 FY'20 Norfolk 61.9% 65.5% 67.0% 68.4% 73.5% 76.2% 79.8% 82.9% 84.6% 85.6% 83.0% 82.9% 82.7% 82.5% Plainville 57.7% 58.6% 58.8% 58.9% 61.3% 62.4% 59.8% 61.1% 64.9% 68.7% 69.3% 71.1% 71.1% 69.8% Wrentham 57.3% 60.5% 62.8% 62.8% 66.4% 68.2% 68.7% 73.4% 76.6% 82.8% 79.9% 82.8% 82.6% 82.5%

50.0% 55.0% 60.0% 65.0% 70.0% 75.0% 80.0% 85.0% 90.0% 95.0% 100.0% Norfolk Plainville Wrentham

Governor’s FY 2020 proposal includes 100% effort reduction

75 76

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Operating Assessments

Row Description Amount 1 FY 2020 Total Budget 36,155,605 2 Less debt service & capital items 1,853,750 3 FY 2020 Operating Budget (1 – 2) 34,301,855 4 Less transportation (gross) 2,297,433 5 Subtotal (3 – 4) 32,004,422

77

Operating Assessments

Row Description Amount 5 Subtotal from previous page 32,004,422 6 Subtract General Fund Revenues Charter tuition reimbursement Excess & Deficiency (E+D) Medicaid reimbursement Interest Income Subtotal 16,820 400,000 70,000 10,000 496,820 7 Subtotal (5 – 6) 31,507,602 8 Subtract Chapter 70 state aid 7,751,760 9 Net Budget Balance to Fund (7 – 8) 23,935,842

78

77 78

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Operating Assessments

Row Description Norfolk Plainville Wrentham TOTALS 9 Net Budget Balance to Fund

(from previous page)

23,935,842 10 Required Local Contribution (RLC) 6,536,248 4,312,868 7,313,098 18,162,214 11 Difference between RLC & Net Budget Balance to Fund (9 – 10)

Apportion amount between towns by enrollment %

1,993,012 1,551,662 2,228,953 5,773,628 12 Transportation budget Less transportation reimbursement

Apportion amount between towns by enrollment %

569,277 443,212 636,671 2,297,433 ‐ 648,273 1,649,160 13 Total operating assessment (10 + 11 + 12) 9,098,537 6,307,742 10,178,722 25,585,001

79

Operating Assessments

Row Description Norfolk Plainville Wrentham TOTALS 13 Total operating assessment (10 + 11 + 12) 9,098,537 6,307,742 10,178,722 25,585,001 16 FY 2019 operating assessment 8,618,479 5,831,375 9,502,053 23,951,907 17 $ Variance from FY 2019 (13 – 16) 480,058 476,367 676,669 1,633,094 18 % Variance from FY 2019 (17 ÷ 16) 5.57% 8.17% 7.12% 6.82% 19 3% increase to FY 2019 assessments (16 * 1.03) 258,554 174,941 285,062 718,557 20 $ Variance from 3% increase (17 – 18) 221,504 301,426 391,607 914,537

80

79 80

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Capital Assessments

Description Norfolk Plainville Wrentham TOTALS FY 2020 Capital budget Debt service: Prop 2½ excluded

Apportion amount between towns by enrollment %

639,900 498,195 715,654 1,853,750 FY 2019 Capital budget Debt service: Prop 2½ excluded Capital Plan: Turf Field

Apportion amount between towns by enrollment %

671,975 68,106 740,081 506,509 51,335 557,845 745,516 75,559 821,075 1,924,000 195,000 2,119,000 Variance from FY 2019 to FY 2020 100,181 59,650 105,421 265,252

81

The Bottom Line…

82

1 Projected FY 2020 Operating Budget (Level Service + Compliance Items)

34,301,855 +5.19%

2 FY 2020 – 3% increase to total budget

(approx. 4% increase to total assessments)

33,588,466

3 Projected Surplus / (Deficit) (2 – 1)

(using $400k of E+D again)

(713,389)

4 Total Assessment % Increase Required to Balance Projected Budget

+6.82% REMINDER: Nearly 60% of projected deficit is due to new compliance items

81 82

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Questions?

83

83

FY 20 BUDGET ‐ MASTER 1‐29‐19 Budget by Area INSTRUCTION

Function Description FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance 1110 School Committee Expenses 48,721 46,265 107,904 72,250 74,550 2,300 3.18% 1210 Superintendent's Office 214,973 212,505 213,659 213,100 228,750 15,650 7.34% 1220 Assisistant Superintendent 65,875 68,335 68,650 70,283 74,376 4,093 5.82% 1410 Finance & Business 195,652 225,353 222,257 221,007 233,288 12,281 5.56% 1420 Human Resources, Benefits & Personnel 149,784 174,823 162,820 157,712 163,800 6,088 3.86% 1430 Legal Services for School Committee 88,145 58,977 103,140 75,000 75,000 0.00% 1435 Legal Settlements 0.00% 2110 Curriculum Directors, Supervisory 880,907 889,467 857,269 879,965 926,822 46,857 5.32% 2120 Department Heads, Non-Supervisory 66,466 65,065 72,881 68,171 67,207 (964)

• 1.41%

2210 School Building Leadership, Principal 1,018,477 975,043 913,778 1,011,870 1,054,758 42,888 4.24% 2305 Classroom Teachers 9,137,937 9,563,433 9,535,045 10,153,919 10,729,709 575,790 5.67% 2320 Medical & Therapeutic Services 298,911 321,764 325,536 374,868 364,186 (10,682)

• 2.85%

2324 Substitutes, Long Term 202,844 0.00% 2325 Substitutes, Short Term 194,333 257,476 161,356 235,000 235,000 0.00% 2330 Paraprofessionals & Instructional Assistants 644,705 618,447 621,972 590,952 686,821 95,869 16.22% 2340 Librarians & Media Center 34,185 35,214 30,361 32,072 36,065 3,993 12.45% 2354 Professional Development, Teacher Stipends 49,957 31,877 1,470 34,000 51,920 17,920 52.71% 2356 Professional Development, General Expenses 92,888 73,623 57,907 95,550 145,000 49,450 51.75% 2410 Textbooks, Software, Media & Materials 58,382 69,272 55,917 89,288 108,411 19,123 21.42% 2415 Other Instructional Materials 6,528 13,107 7,148 14,500 18,050 3,550 24.48% 2420 Instructional Equipment 44,672 27,997 11,797 41,751 38,227 (3,524)

• 8.44%

2430 General Supplies 97,748 142,242 303,555 146,476 143,953 (2,523)

• 1.72%

2440 Other Instructional Services 20,055 62,622 15,139 112,793 102,327 (10,465)

• 9.28%

2453 Instructional Hardware - Other 91,695 90,443 96,484 100,481 104,750 4,269 4.25% 2710 Guidance Counselors 843,334 857,970 941,651 1,059,530 1,112,528 52,999 5.00% 2720 Testing & Assessment 0.00% 2800 Psychological Services 214,355 223,945 222,275 259,654 307,342 47,688 18.37% 3200 Health Services 127,706 131,884 132,521 177,090 215,015 37,925 21.42% 3510 Athletics 435,996 422,980 321,096 386,619 449,804 63,185 16.34% 3520 Other Student Activities 299,232 376,830 338,570 274,780 315,350 40,570 14.76% 3600 School Security 78,669 68,128 60,525 107,000 107,000 0.00% 5150 Employee Separation Costs 12,614 27,242 27,712 10,000 25,000 15,000 150.00% 5550 Crossing Guards 9,225 8,955 9,249 20,570 (20,570)

• 100.00%

9100 Programs with Other Mass. Districts 23,734 17,150 20,793 18,000 (18,000)

• 100.00%

9110 School Choice Tuition 115,903 100,171 137,499 144,403 152,386 7,983 5.53% 9120 Charter School Tuition 151,869 169,510 241,688 212,189 242,188 29,999 14.14% 9200 Tuition to Out-of-State Schools 0.00% 9300 Tuition to Non-Public Schools 1,422,802 1,584,087 3,632,800 3,529,631 3,568,089 38,458 1.09% 9400 Tuition to Collaboratives 1,325,399 992,011 1,322,940 1,756,117 1,624,942 (131,175)

• 7.47%

9600 Circuit Breaker Offset (1,278,000) (1,318,000) (1,318,000) 0.00% SUB-TOTALS 18,561,831 19,004,213 20,280,208 21,428,590 22,464,615 1,036,025 4.83%

Page 1 of 3 1/29/2019 ‐ 4:15 PM

FY 20 BUDGET ‐ MASTER 1‐29‐19 Budget by Area TECHNOLOGY

Function Description FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance 1450 District-Wide Technology 70,356 88,434 84,643 104,400 103,500 (900)

• 0.86%

2250 Building Technology 179,447 161,733 240,616 162,800 201,000 38,200 23.46% 2451 Technology: Instructional Hardware - Devices 125,343 201,586 176,595 209,700 209,700 0.00% 2455 Technology: Instructional Software 21,379 13,114 14,125 21,250 21,250 0.00% 4400 Technology Salaries 365,635 361,712 288,447 307,526 326,910 19,384 6.30% 4450 Technology Expenses 163,226 185,356 65,064 176,100 176,600 500 0.28% 5300 Rental/Lease of Equipment 0.00% SUB-TOTALS 925,386 1,011,935 869,491 981,776 1,038,960 57,184 5.82%

TRANSPORTATION

Function Description FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance 3300 Student Transportation 1,838,867 2,013,394 2,083,729 2,250,849 2,297,433 46,584 2.07% SUB-TOTALS 1,838,867 2,013,394 2,083,729 2,250,849 2,297,433 46,584 2.07%

FACILITIES

Function Description FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance 4110 Custodial Services 793,864 853,133 726,565 771,339 768,169 (3,170)

• 0.41%

4120 Heating 126,021 168,613 240,539 169,552 215,000 45,448 26.80% 4130 Utilities 624,803 675,718 742,944 676,008 719,300 43,292 6.40% 4210 Maintenance of Grounds 175,113 177,069 151,833 170,404 202,680 32,276 18.94% 4220 Maintenance of Buildings 355,162 294,444 341,440 288,400 365,250 76,850 26.65% 4225 Building Security Systems 12,875 29,020 11,970 13,700 8,000 (5,700)

• 41.61%

4230 Maintenance of Equipment 70,498 66,997 43,819 67,400 66,200 (1,200)

• 1.78%

7300 Acquisition of Equipment 0.00% 7390 Food Services Equipment 28,081 0.00% 7400 Replacement of Equipment 0.00% 7500 Acquisition of Vehicles 0.00% 7600 Replacement of Vehicles 0.00% SUB-TOTALS 2,158,336 2,264,994 2,287,191 2,156,803 2,344,599 187,796 8.71%

Page 2 of 3 1/29/2019 ‐ 4:15 PM

FY 20 BUDGET ‐ MASTER 1‐29‐19 Budget by Area INSURANCE & BENEFITS

Function Description FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance 5100 Retirement Contributions 849,535 911,773 963,330 1,047,014 1,110,113 63,099 6.03% 5200 Insurance Programs 2,866,364 3,204,051 3,493,007 3,489,031 3,691,630 202,599 5.81% 5250 Insurance - Retired Employees 1,076,182 1,182,520 1,057,463 1,132,918 1,226,505 93,587 8.26% 5260 Non-Employee Insurance 108,164 113,181 120,138 123,181 128,000 4,819 3.91% SUB-TOTALS 4,900,246 5,411,525 5,633,938 5,792,144 6,156,248 364,104 6.29%

DEBT SERVICE

Function Description FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance 8100 Debt Service, Principal 2,146,990 1,540,545 1,597,000 1,597,000 1,405,000 (192,000)

• 12.02%

8200 Debt Service, Interest 489,374 657,600 592,813 522,000 448,750 (73,250)

• 14.03%

SUB-TOTALS 2,636,364 2,198,145 2,189,813 2,119,000 1,853,750 (265,250)

• 12.52%

Description FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance INSTRUCTION 18,561,831 19,004,213 20,280,208 21,428,590 22,464,615 1,036,025 4.83% TECHNOLOGY 925,386 1,011,935 869,491 981,776 1,038,960 57,184 5.82% TRANSPORTATION 1,838,867 2,013,394 2,083,729 2,250,849 2,297,433 46,584 2.07% FACILITIES 2,158,336 2,264,994 2,287,191 2,156,803 2,344,599 187,796 8.71% INSURANCE & BENEFITS 4,900,246 5,411,525 5,633,938 5,792,144 6,156,248 364,104 6.29% DEBT SERVICE 2,636,364 2,198,145 2,189,813 2,119,000 1,853,750 (265,250)

• 12.52%

SUB-TOTALS 31,021,030 31,904,207 33,344,371 34,729,162 36,155,605 1,426,443 4.11% FY 2016 Actual FY 2017 Actual FY 2018 Actual FY 2019 Budget FY 2020 Projected $ Variance % Variance 28,384,666 29,706,062 31,154,558 32,610,162 34,301,855 1,691,693 5.19%

GRAND TOTALS (including debt service)

GRAND TOTALS (excluding debt service)

Page 3 of 3 1/29/2019 ‐ 4:15 PM

FY 2020 KP Assessments 1‐29‐19

Total Norfolk Plainville Wrentham 2,080 718 559 803 100.00% 34.52% 26.88% 38.61% Total

1

FY 2020 Total Budget 36,155,605

2

Less Capital Budget 1,853,750

3

FY 2020 Operating Budget (1 - 2) 34,301,855 Subtract Non-Net School Spending Items Less Transportation 2,297,433

5

Subtotal (3 - 4) 32,004,422 Subtract General Fund Revenues Charter Tuition Reimbursement 16,820 Excess & Deficiency 400,000 Interest 10,000 Miscellaneous 70,000

7

Subtotal (5 - 6) 31,507,602

8

Subtract Chapter 70 State Aid 7,571,760

9

Net Budget Balance to Fund (7 - 8) 23,935,842 Total Norfolk Plainville Wrentham

10

Required Local Contribution (RLC) (from DESE) 18,162,214 6,536,248 4,312,868 7,313,098 Difference between RLC & Net Budget Balance to Fund (9 - 10) Apportion amount between towns by enrollment % 5,773,628 1,993,012 1,551,662 2,228,953 Transportation Budget 2,297,433 Less Transportation Reimbursement 648,273 Apportion amount between towns by enrollment % 1,649,160 569,277 443,212 636,671

13

Total Operating Assessment (10 + 11 + 12) 25,585,001 9,098,537 6,307,742 10,178,722 Capital Budget Debt Service: Prop 2½ excluded 1,853,750 639,900 498,195 715,654 Apportion amount between towns by enrollment % 1,853,750 639,900 498,195 715,654

15

Grand Total Assessment (13 + 14) 27,438,751 9,738,438 6,805,937 10,894,376 Comparison to FY 2019 Total Norfolk Plainville Wrentham

16

FY 2019 Operating Assessment 23,951,907 8,618,479 5,831,375 9,502,053

17

$ Variance from FY 2019 (13 - 16) 1,633,094 480,058 476,367 676,669

18

% Variance from FY 2019 (17 ÷ 16) 6.82% 5.57% 8.17% 7.12%

19

3% increase to FY 2019 operating assessment (16 * 1.03) 718,557 258,554 174,941 285,062

20

$ Variance from target of 3% increase (17 - 18) 914,537 221,504 301,426 391,607

11 12 14

King Philip Regional School District FY 2020 Town Assessments Governor's Proposed Budget

4 6

$ Variance to FY 2020 1,691,693 % Variance to FY 2020 5.19% Enrollments as of 10/1/18 FY 2019 Total Budget FY 2019 Operating Budget 34,729,162 32,610,162

1

Larry Azer

From: dlssupport@dor.state.ma.us Sent: Wednesday, January 23, 2019 1:50 PM To: biacaponi@plainville.ma.us; jsarno@wrentham.ma.us; tlindmark@norfolk.ma.us; ame@plainville.ma.us; jthompson@plainville.ma.us; jlehan@norfolk.ma.us; plainvillejeff@gmail.com; bos@wrentham.ma.us; dproctor@plainville.ma.us; kwisell-ford@wrentham.ma.us; kkalkut@norfolk.ma.us; lpacella@wrentham.ma.us; mmccarthy@k-plaw.com; camerona@wrentham.k12.ma.us; draiche@plainville.mec.edu; martina@kingphilip.org; azerl@kingphilip.org; zielinskie@kingphilip.org; meichelbeckj@kingphilip.org; dlsitgroup@dor.state.ma.us Cc: whouleys@dor.state.ma.us Subject: EXCESS AND DEFICIENCY - King Philip Attachments: King Philip E & D Calculation Form.pdf

Massachusetts Department of Revenue Division of Local Services Christopher C. Harding, Commissioner Sean R. Cronin, Senior Deputy Commissioner of Local Services King Philip 1/23/2019 Re: EXCESS AND DEFICIENCY ‐ King Philip Based upon the unaudited balance sheet submitted, I hereby certify that the amount of excess and deficiency or "E & D" as of July 1, 2018 for King Philip is: General Fund $883,233.00 This certification is in accordance with the provisions of G. L. Chapter 71, §16B½, as amended. The unencumbered funds certified above in excess of five percent of the operating budget and budgeted capital costs for the succeeding fiscal year must be applied to reduce the current fiscal year's assessment. For your district, this excess amount equals $0.00. This certification letter will also be e‐mailed to the school superintendent, the board of selectmen in each member town and the city council in each member city immediately upon approval, provided an e‐mail address is reported in DLS' Local Officials Directory. Please forward to other officials that you deem appropriate. Sincerely Mary Jane Handy Director of Accounts Massachusetts Department of Revenue