FY19 PRELIMINARY BUDGET Budget Subcommittee Meeting Presentation - - PowerPoint PPT Presentation

FY19 PRELIMINARY BUDGET

Quabbin Regional School District

Budget Subcommittee Meeting January 25, 2018 - PDC, 6:30 pm

Presentation Series #1

Accountability & Transparency

Financial & Asset Management: “The district budget document is clear, comprehensive and aligned to district goals including student achievement and educator effectiveness goals. The budget is created through an open, participatory process. The district pursues and secures resources to improve education. The district effectively manages its financial and capital assets and does the appropriate long-term planning.”

DESE Standards & Indicators

MA DESE, Center for District and School Accountability

• b. Budget development is driven by district and school

plans; student outcomes data is used in both

• c. Student needs drive resource allocation to schools
• e. Stakeholders are involved in budget development

Indicator 1: Thorough & Inclusive Budget Development

• a. The budget document and related formal

presentation documents have clear and useful summaries as well as financial detail

• b. The budget summary includes narrative about key

priorities and how they are supported financially

• d. The budget document includes trends information

for several years, at least at a summary level

• e. School Committee hold public hearing

Indicator 2: Complete & Usable Budget Document

Capital Plan

 The Capital Plan has been updated by the Plant &

Facilities Subcommittee and will be presented to the School Committee at its February meeting for review and approval

 The Preliminary Budget includes Capital Projects that

effect assessment calculations differently

Capital Plan - 2018

 QRMHS parking lot, driveway, sidewalks

$300,000

 QRHS computer lab floor

$ 9,000

 Annual floor replacement:

 Hardwick

$16,000

 Hubbardston

$20,000

 New Braintree

$20,000

 Oakham

$16,000

$ 72,000 $381,000

Capital Projects as part of the Budget

Student Enrollment

Who are we preparing a budget for?

Prior Yr 3 yrs 15 yrs QRMS 429 424 396

• 28
• 33
• 166

QRHS 733 689 670

• 19
• 63
• 327

Ruggles Lane 398 368 464 96 66

• 80

Hardwick 221 194 194

• 27
• 79

Hubbardston 313 316 319 3 6

• 154

New Braintree 137 108 54

• 54
• 83
• 39

Oakham 164 149 129

• 20
• 35
• 159

Total 2,395 2,248 2,226

• 22
• 169
• 1,004

Over Time School Year 15/16 16/17 17/18

Total Student Enrollment

School Year 15/16 16/17 17/18

used for budget year

FY17 FY18 FY19 Prior Yr 3 yrs 15 yrs Barre 799 755 772 17

• 27
• 331

Hardwick 380 359 345

• 14
• 35
• 103

Hubbardston 529 495 492

• 3
• 37
• 354

New Braintree 144 137 136

• 1
• 8
• 40

Oakham 245 230 241 11

• 4
• 170

Total 2,097 1,976 1,986 10

• 111
• 998

Over Time

Total Resident Students

163.90 199.60206.70 247.93 278.90 313.42 344.60 394.80 429.20 407.20 404.90 373.40 346.90 308.08 330.90 345.90 325.26 309.18 289.00

Student Attending as School Choice In

Residents in Quabbin Schools 1,936 Residents in OOD Placement 45 Residents Receiving Services Only 2 School Choice Students 289 School Choice Student in OOD 1 Financially Responsible for 3 Total Enrollment 2,276

Total Students – 2017/2018

* Includes 16 students that QRSD is programmatically, but not financially, responsible for, ie: Group Homes/Stetson

*

Resident Students – School Choice Out

23.30 22.00 29.50 19.01 28.40 45.18 54.40 74.50 71.80 67.60 86.70 95.10 82.70 97.04 94.60 95.40 110.18 101.43 94.00

Petersham 5 Quaboag 7 Ralph C Mahar 6 Spencer-East Brookfield 2 Tantasqua 1 TECCA (TEC Connections Academy) 8 Wachusett 10 Ware 16 Worcester 2 TOTAL 94

Where are they attending? *

* Data as of DESE December report

Ashburnham-Westminster 6 Athol-Royalston 2 Burlington 2 Clinton 2 Fitchburg 1 Gardner 5 Hudson 1 Leominster 1 MAVA (MA Virtual Academy) 6 Narragansett 2 North Brookfield 9

Sizer School – 18 Francis W. Parker - 6

Resident Students - Charter

15.60 11.00 11.10 17.66 16.00 13.69 12.31 12.55 8.00 11.79 24.17 32.72 30.30 24.00

Educational Challenges/Opportunities

Supporting Social and Emotional Needs of Students & Understanding the Impact on Learning Rising Special Education Costs New Accountability Standards for Student Performance New Science Standards will require Professional Development & Classroom Resources New Math Standards will require Professional Development & Classroom Resources

In addition to current challenges…

Addressing New Challenges

Positions Requested / Reduced

POSITION Requested Prelim Budget Intervention Tutor 2.0 2.0 Art Teacher 1.0 0.0 Elementary Teacher 1.0 0.0 Adjustment Counselor 2.0 1.0 Special Ed Teacher 2.4 2.4 Special Ed Para 2.0 2.0 Elementary Teacher

• 2.0

10.4 5.4

Fiscal Challenges/Opportunities

1)Chapter 71 – Regional School Transportation – now shared by Charter Schools 2)Circuit Breaker (reimbursement for special education costs) – not funded at 75% for costs over 4x Foundation (by MGL) – expecting 65% - impacts FY20 3)McKinney-Vento (reimbursement for transportation of homeless students) – FY17 funded at 58% - will that continue? 4)Use of E&D for current year = $427,000… FY19 starts with a revenue deficit 5)Medicaid Reimbursement – will the Federal budget allocate this in a comparable fashion?

Revenue Questions

1)Capital Projects: Middle/High School & Floor Replacement Plan – fund? 2)Special Education Transportation – joint bid due January 30th 3)Superintendent’s Salary 4)Heating Oil – bid up 12.1%, usage up slightly at Ruggles Lane & Hardwick 5)Retired Teachers’ Health Insurance – up 15.5% for FY18, compounds in FY19 6)Worcester Regional Retirement assessment – up 9.9% ($86,538) 7)Special Education Private Residential School Tuition rate increase by 27%, effective retroactive to 12/1/17. 8)Hubbardston Center School to be used by town? Rental Payment for utilities? May need to move Custodian Salary into budget ($42k)

Budget Knowns & Unknowns

Preliminary Budget

Appropriation Category

FY18 Current Budget FY19 Preliminary Budget (PP1) PP1 $ Diff from Current Budget PP1 % Diff from Current Budget Undesignated & Reg Education 1100-1435 District Administration $990,694 $1,097,465 $106,771 10.8% 1450/2250 Technology $604,933 $547,148

• $57,785
• 9.6%

2120-3200 Instructional Support $12,625,211 $12,873,934 $248,723 2.0% 3300 Transportation Services $1,315,185 $1,307,685

• $7,500
• 0.6%

3400 Food & Nutritional Services $500 $500 $0 0.0% 3510-3520 Athletics & Student Activities $536,655 $556,433 $19,778 3.7% 3600 School Security $160,599 $160,202

• $397
• 0.2%

4110-4300 Facilities $2,915,536 $3,286,587 $371,051 12.7% 4400/4450 Networking & Telecommunications $174,259 $169,923

• $4,336
• 2.5%

5100-5250 Benefits $5,455,277 $6,185,796 $730,519 13.4% 5260 Fixed Charges $133,636 $140,967 $7,331 5.5% 9000 Tuition $966,984 $977,942 $10,958 1.1% Total Undesignated & Reg Ed $25,879,468 $27,304,581 $1,425,113 5.5% Special Education 1435 Legal Services $20,000 $20,000 $0 0.0% 1450/2450 Technology $11,500 $8,000

• $3,500
• 30.4%

2110-3200 Instructional Support $4,212,539 $4,661,063 $448,524 10.6% 3300 Transportation Services $1,232,578 $1,232,578 $0 0.0% 9000 Tuition $2,027,523 $1,650,831

• $376,692
• 18.6%

Total Special Education $7,504,140 $7,572,472 $68,332 0.9% Total Non-Debt Operating Budget $33,383,607 $34,877,053 $1,493,446 4.5% 8000 Debt $135,450 $131,250

• $4,200
• 3.1%

Total Budget Appropriation

$33,519,057 $35,008,303 $1,489,246 4.4%

State Aid – Governor’s Proposal

Cherry Sheet Revenue

Released 1/24/18

FY2018 Cherry Sheet Estimate FY2019 Governor's Budget Proposal Difference from Prior Year Chapter 70 * $16,525,258 $16,566,358 $41,100 Regional School Transportation $832,325 $730,616 ($101,709) Charter Tuition Reimbursement $37,144 $60,340 $23,196 Total General Fund Revenues $17,394,727 $17,357,314 ($37,413) * $20/Foundation Enrollment fte FY2019 Local Aid Estimates Quabbin

Cherry Sheet

213/320 districts received $20/student in Chapter 70 Aid

Member Town Finances

DLS At-a-Glance Data Barre Hardwick Hubbardston New Braintree Oakham 2018 Tax Levy Limit $8,128,984 $3,811,640 $6,774,154 $1,966,946 $2,963,417 2018 Tax Levy $8,080,710 $3,792,020 $6,772,982 $1,966,267 $2,962,927 2018 Excess Levy Capacity $48,274 $19,620 $1,172 $679 $490 Certified Free Cash $658,216 $210,913 $669,531 $6,377 $253,920 2016 Stabilization $0 $0 $380,243 $0 $484,917 2018 Overlay Reserve $103,019 $50,702 $79,533 $19,279 $25,666 Total Reserve $761,235 $261,615 $1,129,307 $25,656 $764,503 2018 Projected Revenue $12,913,922 $5,905,176 $9,217,986 $2,404,960 $4,068,423 Reserve as % of Revenue 5.9% 4.4% 12.3% 1.1% 18.8%

More Fiscal Challenges/Opportunities

QRSD’s certified E&D balance = $1,094,239, Stabilization = $108,988; 3.3% of Projected Revenue

Assessment Calculations using Governor’s Budget

Preliminary (PP1) Cut - or Fund w/E&D, MHS Capital Projects Cut - or Fund w/E&D, Elem Floors Match FY18 use

• f E&D
• $309,000
• $72,000
• $270,000

Budget

$35,008,303

Budget Increase

4.40%

Barre

13.98% 11.64% 11.11% 9.12%

Hardwick

12.42% 10.26% 9.74% 7.75%

Hubbardston

12.93% 11.24% 10.82% 9.25%

New Braintree

8.49% 6.65% 6.25% 4.71%

Oakham

13.83% 11.93% 11.51% 9.94%

Total

12.99% 10.96% 10.48% 8.71%

Assessment Increase

Estimating Assessments under Different Scenarios

School Committee Directive

Hubbardston

Reduce budget to get lower assessments Budget Subcommittee meeting February 8th, 6:00 School Committee meeting February 8th, 6:30