Transcript Budget - Monomoy Regional High School

Monomoy Regional School District
Recommended FY15 Budget
PUBLIC HEARING
SCOTT CARPENTER, SUPERINTENDENT
KATHLEEN ISERNIO, BUSINESS MANAGER
FEBRUARY 26, 2014
The “Promise of Monomoy”
Regionalization is delivering:
• Improved curricula,
• Expanded opportunities,
• Enhanced educational experiences
of our children, and
• Lower school expenditures, than if
the towns continued to operate
schools independently, providing
savings to our towns and citizens.
Curricular Improvements, Expanded Opportunities,
and Educational Enhancements
 Teaming of core academic teachers grades 5-8
 Expanding World Language through Mandarin beginning in middle school
 Adding an Enrichment/Gifted & Talented program in the middle school to ready for
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additional academic challenge at the high school level
Providing a Middle School Math Specialist position to bolster math pedagogy and
student achievement
Imbedding computer technology proficiencies, beginning in elementary school, to
enable students to express understanding and creativity through words, data
analysis, presentations, images, and video
Expanding the Advance Placement program to include up to 20 courses, including
all AP courses currently offered in Harwich High and Chatham High, along with
adding select AP courses in Physics, Economics, World Languages and the arts.
Developing a curricula at the high school level that provides “high tech” electives,
including computer programming, game design, web technologies and media/film
courses
Adding boys and girls lacrosse, beginning in middle school, and 8th/9th grade teams
in many sports at the high school level
Reductions from FY14 Staffing
Positions cut from combined middle school and high
school staffing:
• 2 Principals
• 2.5 Administrative Assistants
• 1 Library Assistant
• 1 Custodian
• 3 Cafeteria staff
• 1 School Nurse
• 9.8 Teachers
Total staff reduction -20.3 FTE
Additions Beyond FY14 Staffing
 Mandarin teacher +1.0 FTE

This position will be split between the middle and high school. This additional
curricular opportunity is being made available for Monomoy students by
reducing two teachers in other World Languages
 District-Level DESE Reporting Support +0.5 FTE
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Providing clerical staffing to keep the district in compliance with required state
educational reporting that is required throughout the year
 Intensive Special Needs teacher +1.0 FTE

Allows the district to provide special education supports for children with
significant special needs, rather than exposing the district to more costly outplacements
 ELL Teachers +2.0 FTE

Required by Federal laws to provide equity and appropriate education for
children who are English Language Learners
These 4.5 FTEs are included in the Recommended FY15 Budget.
Staff Reduction
The are 15.8 FTE fewer Monomoy staff in this recommended FY15
budget.
Middle School Reductions
High School Reductions
Additions
-12.05 FTE
-8.25 FTE
+4.5 FTE
-15.8 FTE
This is in addition to 10 FTE in staff reductions during the present and
previous fiscal years as the central office consolidated, athletic programs
merged, and positions were eliminated through an early retirement
incentive.
25.8 FTE total staff reduction through regionalization, allowing
the district to reduce costs, while concurrently improving
curricula, educational program, and opportunities for
children.
Foundation Enrollment
Monomoy’s assessment to each town is based on a three-year
rolling average enrollment, published by DESE, of all children
towns are financially responsible for educating – this includes
children attending charter school or who choice out of the
district. Changes in enrollment also impact transportation
reimbursement from the state and how each town is assessed for
school debt.
The three-year rolling average is 27% Chatham and 73%
Harwich.
Enrollment at the lower grade levels suggests that Chatham’s
contribution to the three-year rolling average will slightly drop
in the upcoming years.
Monomoy Enrollment 2013-2014
180
Monomoy Regional Schools
PreK-12 total enrollment is
1,903 and is expected to be
stable in FY15.
160
Number of Children
140
120
100
Choice-In
80
Harwich
Chatham
60
40
20
0
Pre-K
K
1
2
3
4
5
6
7
8
9
10
11
12
SPED+
Grade
24% of Monomoy’s resident students come from Chatham. 76% from Harwich.
The Impact of Competition on Monomoy’s Budget (FY14)
Harwich and Chatham Children Enrolled in Charter & Choice
60
The 254 children living in
Harwich and Chatham opt for
Charter Schools or choice out to
other schools. This costs
Monomoy $1,870,328 in tuition.
50
40
30
Choice-Out
Charter
20
10
0
K
1
2
3
4
5
6
7
8
9
10
11
12
Grade
High quality school programs benefit students and saves tax dollars by keeping children in their home district.
FY15 Budget Summary
•
Third budget for the new regional school district, but the first fully regional budget
•
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Includes 15.8 FTE staff reductions
Includes program enhancements and increased student opportunities
•
Monomoy Regional Total Budget, excluding debt, is $33,874,562 (0.7% increase over
FY14). This is offset by School Choice and Circuit Breaker funds totaling $3,233,564.
•
The total General Fund Budget, excluding debt, is $30,640,998, a 0.2% decrease from
FY14
•
Chatham’s Assessment is $7,937,528, including debt
•
•
•
A 4.2% increase over FY14
Excluding debt, this is a 4.2% increase over the prior year before applying the FY14
Minimum Contribution adjustment
Harwich’s Assessment is $20,495,488, including debt
•
•
A .78% increase over FY14
Excluding debt, this is a 1.6% decrease over the prior year, before applying the FY14
Minimum Contribution adjustment
FY15 Budget Development Process
•
•
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July-December – develop budget with school administrators
December 6 – FY15 Draft budget provided to both towns
Initial Budget Sharing and Continual Development:
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MRSC Budget Subcommittee (January 3 & 6)
•
Draft Budget Presentations:
Regular Finance Team meetings with Monomoy Superintendent and Monomoy Finance Director and both town’s
Town Managers and Finance Directors (October 9, December 5, January 29)
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Chatham BOS – January 7
Monomoy Regional School Committee – January 8
Continued Budget Refinement
•
•
MRSC Budget Subcommittee (February 5 & 24)
Refined Draft Budget Presentations
•
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Harwich BOS – January 6
Chatham FinCom – February 6
Monomoy Regional School Committee – February 12
Meetings with Harwich Town Manager and Finance Director – February 13
Meeting with Chatham Finance Director (Feb. 14) and Town Manager (Feb. 21)
Budget Forum, followed by Monomoy Regional School Committee meeting – February 26
Final Budget Approval by Monomoy Regional School Committee – March 12
FY15 Budget Challenges
•
District is finally merging into its four-school configuration
• Chatham Elementary, Harwich Elementary, Monomoy Regional Middle
School, and Monomoy Regional High School
•
•
Transitional Costs
• Creating a cohesive Central Office
• Move expenses
Negotiations
• Monomoy Regional Education Association (teachers, clerical, and teaching
assistants)
Service Employees International Union
•
•
Budget Design
• Aligning elementary programs
• Estimating costs to run new high school
FY15 Financial Challenges
• Funding technology updates at the elementary
schools
• Commitment to addressing outstanding postemployment benefits (OPEB)
• Over reliance on School Choice funds to “balance”
FY15
• Developing a sound Excess and Deficiency account
to ensure long-term district stability
FY15 Budget Assumptions/Strategies
 Includes all staffing reductions, additions, and program enhancements
 Level funded State Aid, Circuit Breaker (50%), and Regional
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Transportation reimbursement (46%)
Recommended budget does not use the Governor’s numbers, which again
change each town’s minimum required contributions
Health Insurance increased by only 1.8%
Transportation bid increased by 13%
School Choice and Charter tuition “out” use draft FY15 Cherry Sheet
Utilities for new Monomoy Regional High School estimated from similar
“model” schools’ utilities use
Reclassifications in current year’s budget to offset next year’s expenditures
E+D certified at $514,648
Recommended budget includes $70,000 to fund the first of a three year
strategy to upgrade educational technology in elementary schools
Recommended budget includes $197,000 (1% of payroll) to begin
addressing OPED liabilities
Operating Budget
Available Funds
Anticipated Revenues
State Aid
FY14
FY15
$2,506,360
$2,506,360
Regional Transportation
$298,031
$302,000
Charter School
$134,190
$134,190
$90,000
$86,000
Interest
$4,000
$4,000
Miscellaneous
$7,500
$7,500
$3,040,081
$3,040,050
Medicaid
TOTAL
Anticipated Offsets
FY14
FY15
School Choice
$1,625,928
$2,557,722
Circuit Breaker
$338,182
$675,842
$1,964,110
$3,233,564
TOTAL
To support balanced town budgets, use of School Choice monies significantly increased in FY15.
Account Balances
School Choice
REVENUE
EXPENDITURE ENDING BALANCE
Initial Balance
FY 13
$1,555,378
$1,786,766
$1,465,261
$1,233,873
FY 14 Projected
$1,579,071
$1,334,293
$1,478,651
FY 15 Projected
$1,501,717
$2,557,722
$422,646
Circuit Breaker
REVENUE
EXPENDITURE ENDING BALANCE
Initial Balance
FY 13
$454,141
$420,408
$192,813
$226,546
FY 14 Projected
$525,197
$601,097
$150,645
FY 15 Projected
$525,197
$675,842
$0
Excess & Deficiency
Certified Initial Balance
Feb. 12, 2012
REVENUE
EXPENDITURE ENDING BALANCE
$514,648
Maintaining sound account balances ensures long-term fiscal stability.
FY15 Operating Budget
by Cost Center
Special Education
14.6%
Elementary Schools
18.1%
Middle School
15.4%
District
33.2%
High School
18.7%
Excludes Transportation and Debt
FY 15 Operating Budget
Summary
Cost Center FY 14 Budget FY15 Budget
Elementary
$5,596,150
$5,728,414
Middle
$4,762,241
$3,855,614
High
$5,801,939
$5,687,477
District
$9,306,538
$9,958,478
Special
Education
$4,539,972
$4,597,556
Operating
Budget
$30,006,840
$29,827,539
%
Difference Change
$132,264
2.4%
-$906,627 -19.0%
-$114,462
-2.0%
$651,940
7.0%
$57,584
1.3%
-$179,301
-0.6%
Excludes Transportation and Debt
In FY15, the middle school shifts from 4 to 3 grade levels and the high school from 4 to 5 grade levels.
General Fund Expenditure Category
District Leadership & Administration
1000 Salaries & Wages
District Leadership & Administration
1000 Expenses
2000 Instruction Salaries & Wages
2000 Instruction Expenses
FY 14
Budget
FY 15
Budget
%
Difference Change
$764,623
$814,929
$50,306
6.6%
$414,874
$404,874
-$10,000
-2.4%
$15,236,219 $14,756,550
-$479,669
-3.1%
$1,151,986
$1,152,984
$998
0.1%
$713,247
$680,890
-$32,357
-4.5%
3000 Other School Services Expenses
Operations & Maintenance Salaries &
4000 Wages
$1,521,538
$1,641,348
$119,810
7.9%
$1,012,202
$1,018,465
$6,263
0.6%
4000 Operations & Maintenance Expenses
$1,984,276
$1,838,612
-$145,664
-7.3%
5000 Fixed Charges
$5,194,541
$5,529,117
$334,576
6.4%
$101,312
$71,312
-$30,000
-29.6%
$2,605,631
$2,731,917
$126,286
4.8%
Total Salaries and Wages
$17,726,291 $17,270,834
-$455,457
-2.6%
Total Expenses
$12,974,158 $13,370,164
$396,006
3.1%
Total Operating Budget
$30,700,449 $30,640,998
-$59,451
-0.2%
3000 Other School Services Salaries & Wages
7000 Capital
9000 Programs With Other School Districts
Excludes Debt
FY15 Operating Budget
by Category
SPED
15%
Programs with
other school
districts
7%
Capital
0.2%
Expenses
13%
Fixed Charges
18%
Salaries & Wages
47%
FY 15 Operating Budget
Summary
Category
Operating
Budget
Regular
Transportation
Total
%
FY 14 Budget FY15 Budget Difference Change
$30,006,840
$29,827,539
-$179,301
-0.6%
$693,608
$813,459
$119,851
17.3%
$30,700,449
$30,640,998
-$59,451
-.2%
Excludes Debt
Debt
Debt
•
Borrowing costs to fund buildings projects, previously approved by
the voters, is not included in the calculation of a municipal
department’s annual budget increase.
•
Interest on Building Project FY15
$884,864
-$301,064 BAN Premiums to offset Debt
$583,800 Debt to be Assessed to Towns
• Existing Debt of $195,676 in FY15, in FY14 it was $293,058
• Total Projected Cost of Debt in FY15 is $779,476, an increase of
$486,418.
•
The Debt will increase in FY16 and then decrease over the next 19
years.
FY 15 Budget Summary
Category
Operating
Budget
Regular
Transportation
Debt
Total
%
FY 14 Budget FY15 Budget Difference Change
$30,006,840
$29,827,539
-$179,301
-0.6%
$693,608
$293,059
$813,459
$779,476
$119,851
$486,417
17.3%
165.9
$30,993,507
$31,420,474
$426,967
1.4%
Includes debt
General Fund Expenditure Category
District Leadership & Administration
1000 Salaries & Wages
District Leadership & Administration
1000 Expenses
2000 Instruction Salaries & Wages
2000 Instruction Expenses
FY 14
Budget
FY 15
Budget
%
Difference Change
$764,623
$814,929
$50,306
6.6%
$414,874
$404,874
-$10,000
-2.4%
$15,236,219 $14,756,550
-$479,669
-3.1%
$1,151,986
$1,152,984
$998
0.1%
$713,247
$680,890
-$32,357
-4.5%
3000 Other School Services Expenses
Operations & Maintenance Salaries &
4000 Wages
$1,521,538
$1,641,348
$119,810
7.9%
$1,012,202
$1,018,465
$6,263
0.6%
4000 Operations & Maintenance Expenses
$1,984,276
$1,838,612
-$145,664
-7.3%
5000 Fixed Charges
$5,194,541
$5,529,117
$334,576
6.4%
7000 Capital
$101,312
$71,312
-$30,000
-29.6%
8000 Debt Retirement & Service
$293,058
$779,476
$486,418
166.0%
$2,605,631
$2,731,917
$126,286
4.8%
Total Salaries and Wages
$17,726,291 $17,270,834
-$455,457
-2.6%
Total Expenses
$13,267,216 $14,149,640
$882,424
6.7%
Total Budget
$30,993,507 $31,420,474
$426,967
1.4%
3000 Other School Services Salaries & Wages
9000 Programs With Other School Districts
Includes Debt
Assessment
Harwich Assessments
Category
Operating
(73%)
Transportation
(76%)
Debt
(73%)
TOTAL
FY14 Minimum
Contribution
Adjustment
Final FY15
Assessment
FY14
Budget
FY15
Budget
$19,928,026 $19,536,164
Difference
% Change
-$391,862
-2%
$390,307
$70,482
22%
$89,812
$569,017
$20,337,663 $20,495,488
$479,205
$157,825
533%
0.78%
($178,420)
-0.88%
$319,825
($336,245)
$20,159,243
Chatham Assessments
Category
Operating
(27%)
Transportation
(24%)
Debt
(27%)
TOTAL
FY14 Minimum
Contribution
Adjustment
Final FY15
Assessment
FY14
Budget
FY15
Budget
$7,288,141
$7,603,814
$315,673
4.33%
$124,376
$123,255
-$1,121
-0.90%
$203,246
$7,615,763
$210,459
$7,937,528
$7,213
$321,765
3.55%
4.22%
$658,010
8.64%
Difference
% Change
$336,245
$8,273,773
Total Taxpayer Funding for Schools, excluding Debt,
Before and After Full Regionalization
Before Regionalization
FY11 Harwich School Budget
$20,386,086
FY11 Chatham School Budget
$10,101,138
After Full Regionalization
FY15 Harwich Assessment
$19,926,471
FY15 Chatham Assessment
$7,727,069
Savings
$459,615 less than FY11
$2,374,069 less than FY11
Combined the towns are saving $2.8M over FY11.
Factoring in inflation since FY11 would make the realized savings greater.
Delivering the “Promise of Monomoy”
• Improved curricula,
• Expanded opportunities,
• Enhanced educational
experiences of our children, and
• Over $2.8M in savings to our
towns and citizens.