MSAD No. 75 FY 2018 Budget Recommendation FOR CONSIDERATION BY THE BOARD OF DIRECTORS APRIL 13, 2017
MSAD No. 75 FY 2018 Budget
Recommendation
FOR CONSIDERATION BY THE BOARD OF DIRECTORS APRIL 13, 2017
Mission Statement
The four communities of Maine School Administrative
District No. 75 are united in our dedication to develop
confident, life-long learners.
It is our mission to work together to ensure a community of
fluent learners, critical thinkers and creative contributors
to our society.
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The FY 2018 Budget Process Desired Outcomes
§ Abudgetthatiscenteredaroundtheneedsofstudents
§ AbudgetthatsupportsthegoalsoftheDistrictandourindividualschools
§ Abudgetthatstrikestherightbalancebetweentheneedsofstudentsandtheneedsoftaxpayersevenasthestateshi:sfiscalresponsibilitytothelocallevel
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Progression in the Budget Development and Approval Process
Step 1 Superintendent develops a FY 2018 budget proposal
Step 2
Finance Committee reviews budget & makes a recommendation to the Board
Step 3
Full Board reviews budget & makes a recommendation to the voters
Step 4
Voters approve a FY 2018 school budget
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Final FY 2018 Budget Recommendation
FY2017(Current)OperaFngBudget $37,438,114FY2018BudgetRecommendaFonfromBoardofDirectors $38,043,490
$Increase $605,376%Increase 1.62%
Note:TheabovenumbersexcludeAdultEducaFon.UndertherecommendedbudgetthelocalshareforAdultEducaFonisincreasingby2%from$136,424inFY2017to$139,152inFY2018.
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Changing Cost Factors in the Proposed Budget (Most Significant Changes From This Year to Next Year)
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Item Cost or (Savings)
Explanation
Health Insurance $ 308,609 1.37% rate increase; higher utilization
Maine Retirement $ 137,281 18% rate increase
School Construction ($350,000) Now funded through a construction bond
Salary Savings ($122,220) From staff turnover
Technology Equipment ($104,615) Based on current life cycle of equipment
Energy (Utility) Costs ($ 87,094) Implementation of energy conservation
Debt Service Payments ($ 60,910) Interest payments are declining
School-Based Health Ctr. ($ 30,000) Assumes continuation of state funding
Retirement Incentives ($ 15,625) FY 2018 is last year for incentives
Reduction in State Subsidy (EPS: Essential Programs & Services) • TheiniFalbudgetinformaFonprovidedtodistrictbytheMaineDepartmentofEducaFonusestheGovernor’sProposedBudget
• SeveralchangestotheEPSfundingmodelareincludedintheGovernor’sBudget
• Anychangeinfundingwilllikelycomea:erourDistrictBudgetMeeFngandReferendum
• Nevertheless,wemustprepareabudgetusingtheiniFalEPSallocaFonasprovidedbyMaineDOE
• TheiniFalEPSallocaFonincludesbothgainsandlosses,butanoveralldecreaseinsubsidyof$307,108(notincludingchangesindebtservice)
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Fund Balance
• WedisconFnuedtheuseoffundbalanceseveralyearsago,exceptforaddiFonalEPSfundingreceiveda:erthebudgetwasapproved
• Wearenowatapointwherewehaveoursummerpayscovered,aGenerallyAcceptedAccounFngPracFce
• Weneedtobedeliberateaboutanyuseoffundbalanceasarevenuesourceinthefuture
• Thisbudgetincludes$300,000inrevenuesfromtheFundBalance,anFcipaFngacomparablesurplusattheendofFY2017
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Student Enrollments
DistrictTotal
SY 2013 2014 2015 2016 2017 2018 2019 2020
Actual Actual Actual Actual Actual Projected Projected Projected
K-5 1151 1115 1138 1109 1121 1106 1115 1115
MS 611 572 552 559 580 574 536 522
HS 823 798 783 734 729 728 746 766
All 2585 2485 2473 2402 2430 2408 2397 2403
#Students -100 -12 -71 28 -22 -11 6
%Difference -3.87% -0.48% -2.87% 1.17% -0.91% -0.46% 0.25%
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*Assumesten6thgraderswillmovetoCharterschoolsnextyear.WestoppedsubtracFng9thgradersinSY16-17.
The Budget at a Glance By Type of Expenditure
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Salaries & Benefits
Debt Service
Supplies, Books & Equipment
Region Ten Assessment
Utilities
Repairs, Maintenance & Insurance
All Other
Requested Additions
• 1bus(becomesannualcostfor5years)+$20,456
• 1unassigneddriver/trainer+$43,298
• RouFngso:ware,basic+$6,500
• NEASCvisitaFon+$29,000
• AspiraFons(coordinaFonandcollegevisits)+$10,000
• OneElementaryTeacher(Unassigned)toaddresslargeclasssizes+$71,223
• WCS,6hourEdTechfor1stgradeclasssizesupport+$35,000• TheaddiFonalsecondgradeteachermovesto3rd,orvice-versa
• SalaryadjustmentsforadministraFveposiFons+$8,500
• OthersmallmiscellaneousaddiFons(under$5,000each)+$15,233
TOTALAddiOonsRecommended:$239,210
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Requested Addition: Special Education Behavior Support K-5
• EstablishanElementaryDistrict-wideBehaviorSupportClassroom
• LocatetheProgramatWilliams-ConeSchool
• StafftheProgramasFollows:• Create1newSPEDBehaviorTeacher(newposiFon)+$71,118
• ReassigntwoexisFngEd.Tech.posiFons• ReassignexisFngSocialWorkerFmetosupporttheprogram
• NetaddiOonalbudgetrequirement:$71,118
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Requested Reductions/Reallocations
HarpswellCommunitySchool:
• Reduceoneteacherin2ndgrade,bringingK-2to75studentsand5teachers(classsize15:1)• K–12,13• 1st–12,12• 2nd–12,13• AddoneEd.Tech.(6hours)• Netsavingsof$43,430
Mt.AraratMiddleSchool:
• PotenFalreallocaFonoftwoposiFonsforacademicsupport(RTI)
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Capital Projects
• $134,250isbudgetedforcapitalprojects
• SpecificProjects:
• BHMWasteWaterDischarge$16,000• DWElec.Upgrades$18,000• BCSSepFcSystem$63,600• DWB&GEquipment $30,000• WCSTrimTrees/Security$4,150• BCSSecurityLighFng$2,500
• MiddleSchoolProjectsincludeOrionLighFngupgradesandreplacementofstairtreads;thesewillbefundedfromtheMiddleSchoolConstrucFonAccount(fromacontractsenlement)
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Region Ten Technical High School
• TheRegionTenBoardisrecommendingafundingincreaseof5.7%intheSchool’soperaFngbudget.
• IncludesanaddiFonal$53,054toreplaceaporFonoftheroof
• Assessmentstothethreememberdistrictswillincreaseby5.9%
• MSADNo.75’sassessmentwillincreaseby$47,192from$799,792inFY2017to$846,983inFY2018
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FY 2018 Revenue Budget (Excluding Adult Education)
Revenue Source FY 2017 FY 2018 $ Change % Change
StateContribuFon $14,622,578 $14,255,264 ($367,314) (2.5%)
LocalShare-Total $22,351,059 $23,342,126 $991,067 4.4%
OtherRevenues $146,100 $146,100 $0 0.0%
FundBalanceCarry-over $318,377 $300,000 ($18,377) (5.8%)
Total $37,438,114 $38,043,490 $605,376 1.6%
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Increase in Local Contributions by Town Based on Final Recommended Budget*
Town FY 2017 FY 2018 $ Change % Change
Bowdoin $2,745,595 $2,879,823 $134,228 4.89%
Bowdoinham $2,792,939 $2,951,130 $158,191 5.66%
Harpswell $7,729,780 $7,842,881 $113,102 1.46%
Topsham $9,219,170 $9,807,445 $588,275 6.38%
Total* $22,487,483 $23,481,278 $993,796 4.42%
*ThetotalincludesAdultEducaFon,andreflectschangesinthelocalcostsharingformulafromthisyeartonextyear.
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Increase in Local Property Taxes Based on Final Recommended Budget
Town Local Assessed Value of a Typical Home*
Annual Tax Increase
Bowdoin $178,000 $105
Bowdoinham $178,000 $120
Harpswell $425,000 $27
Topsham $182,000 $114
*BasedonApril2016numbersforlocalvaluaFonandtypicalhomevalue
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Key Meetings in the Budget Process
Date Meeting Agenda
Jan. 17 –April 3 Finance Comm. Budget review discussions
February 6 Board Meeting Superintendent’s proposed budget draft
March 21 Finance Comm. Budget meeting with Town Selectmen
March 27 March 28 March 30
Community Workshops
Public Forum – Harpswell Community Public Forum – Woodside Elementary Public Forum – Bowdoinham Community
April 13 Board Meeting Finance Committee recommendation
May 11 Public Hearing & Board Meeting
Budget hearing (beginning at 6:00); Board approves budget (6:30)
May 25 District Budget Mtg. Orion Performing Arts Center (6:30)
June 13 Individual Towns Budget Validation Referendum 19