RSU 54/MSAD 54 BUDGET PROPOSAL FOR

Transcription

1 RSU 54/MSAD 54 BUDGET PROPOSAL FOR District Budget Informational Hearing May 19, :00 p.m. Skowhegan Area Middle School Cafeteria ******************************************** District Budget Meeting May 23, :00 p.m. Skowhegan Area High School Gymnasium *********************************************** Budget Validation Referendum June 7, 2011 Polls Open: Canaan 8 am to 8 pm Cornville 8 am to 8 pm Mercer 10 am to 8 pm Norridgewock 8 am to 8 pm Skowhegan 7 am to 8 pm Smithfield 10 am to 8 pm

2 Table of Contents Page Board of Directors 1 Message to Voters 2 Explanation of Warrant Articles 5 Sample Warrant 7 Review of Funds 10 Summary of Budget by Warrant Article 11 Summary of Warrant Article 1 - Instruction 12 Summary of Warrant Article 2 Special Education 14 Summary of Warrant Article 3 Career & Technical Education 16 Summary of Warrant Article 4 Other Instruction 17 Summary of Warrant Article 5 Student and Staff Support 18 Summary of Warrant Article 6 System Administration 20 Summary of Warrant Article 7 School Administration 21 Summary of Warrant Article 8 Transportation & Buses 22 Summary of Warrant Article 9 Facilities Maintenance 24 Summary of Warrant Article 10 Debt Service 26 Summary of Warrant Article 11 All Other Expenditures 27 Adult and Community Education 28 Enrollments 29 Local Assessment 30 Per Pupil Assessment 30 7 Year Expenditures Comparison and Percentages of Share 31

3 RSU 54/MSAD 54 BOARD OF DIRECTORS Name Town Represented Term Expires Liz Anderson Skowhegan 2012 Jane Arthur Skowhegan 2012 Maryellen Charles Mercer 2013 Heidi Chartrand Norridgewock 2013 Valerie Coulombe Norridgewock 2014 Karyn Curran Skowhegan 2011 J. Patrick Elwell Smithfield 2012 Jean Franklin Canaan 2014 Victoria Hatch Skowhegan 2011 Richard Irwin Skowhegan 2013 Allan Laney Norridgewock 2013 Katherine Libby Norridgewock 2014 Jennifer Lynds Cornville 2012 Timothy McFadden Skowhegan 2011 Jennifer Poirier Skowhegan 2013 Matthew Quinn Cornville 2012 Rae Ann Quirion Skowhegan 2012 Carol Rasmussen Smithfield 2014 Gerry Redlevske Mercer 2012 Dixie Ring Canaan 2013 Timothy Spencer Skowhegan 2013 Mary Turbyne Skowhegan 2012 Mary Willett Skowhegan 2011

4 To The Voters: The Board of Directors of RSU 54/MSAD 54 is pleased to present a Budget to the Voters of RSU 54/MSAD 54 that calls for a decrease (-2.53% or -$343,721) in Local Assessments. Since the cost of operating the District is shared among the members of the towns (Canaan, Cornville, Mercer, Norridgewock, Skowhegan and Smithfield) on a basis of state valuation, the actual percentage of the increase/decrease for each town varies between communities. A complete breakdown of assessments is found at the back of this budget document. (See page 30) The Directors have worked hard over the past several months to develop a budget that balances, providing quality programs and services to our students, while trying to create the least impact on local tax payers in these extremely difficult economic times. With this in mind, the Board proposes a Gross Budget of $31,001,971 for , a decrease of (-0.38%) or $118,949 less than the budget for The budget includes a reduction of (-$254,755) in salaries. This is due to a wage freeze for all staff. Additionally, this budget contains fewer staff than it did last year. (See list below) Health insurance increased 6.5%. Reductions were made in every department and area of the budget. The District will receive (-$668,923) less in state monies for The District will receive $510,783 in one-time Federal Jobs money designed to help reduce the need for layoffs. The Board of Directors has continued its plan to restructure and make the school district as efficient as it can be, to protect student opportunity and be responsive to the pressure placed on tax payers by our declining economy. To accomplish this goal, the following changes have been included in the budget: Eliminated.5 Career Technical Teacher Eliminated 1 Middle School Foreign Language Teacher Eliminated 1 High School Teacher Eliminated 1 Reading Specialist

5 Eliminated.5 Administrative support position Eliminated 1 Educational Technician Eliminated 2.5 District-wide Maintenance positions Eliminated 1.4 Library Ed Tech positions Eliminated.5 Computer Integrationist Eliminated 1 Special Education Ed Tech position Eliminated 4 K-6 Teacher positions Eliminated 1 Middle School position Eliminated 1 FTE (full-time equivalent) Music Position Total of 16.4 positions Additionally, the following reductions were made: Reductions in Building Maintenance Lines, Equipment, Books and Supplies have been made Reductions in the Extra-Curricular budget Reductions in Food Service costs Reductions in Interest expenses Reductions in Technology Equipment and Supplies Reductions in Electricity costs Reductions in Administrative costs Many of these reductions were accomplished through retirements, resignations and transfers; however, 2.5 were done through a Reduction In Force (RIF). All of the six District towns will see a reduction in their local assessments. Without these adjustments, the Local Assessments would have been over 1.4 Million Dollars higher. The Board of Directors has strived to be able to provide continued property tax relief this year, as well as maintaining the best possible educational opportunities for our students.

6 For , the district-wide Local Appropriations for K-12 Education will be (-$343,721) less than last year and the effect on each town due to changes in individual town property value are as follows: Canaan -$ 454 Cornville -$ 14,861 Mercer -$ 1,836 Norridgewock -$ 69,231 Skowhegan -$250,680 Smithfield -$ 6,659 -$343,721 This Budget marks the eighth year in a row where the district-wide Local Appropriations has either had no increase or a decrease. In fact, overall the Local Tax Assessments for schools is -$1,934,817 less than it was seven years ago (see chart on page 32). The Board of Directors of RSU 54/MSAD 54 urges all voters to attend the District Budget Meeting on Monday, May 23, 2010, at 7:00 p.m. at the Skowhegan Area High School and to vote in the School Budget Validation Referendum on Tuesday, June 7, A Budget Informational Meeting will be held on Thursday, May 19, 2011, at 6:00 p.m. at the Skowhegan Area Middle School Gymnasium. Absentee Ballots will be available in each Town Office starting on Thursday, May 24, In addition to the usual yes or no vote (Question 1), at the June 7th Referendum, validating the Budget adopted at the earlier District Budget Meeting, there will be a second state mandated referendum question. When the new RSU law was enacted four years ago, the Legislature required that all school budgets be approved by means of a two-step process; first a District Budget Meeting followed by a Validation Referendum.

7 Explanation of the Warrant Articles Voting on all Articles shall be by show of hands except for Article 14, which must be done by secret ballot at the District Budget Meeting. Only persons who are registered to vote may vote at the District Budget Meeting on May 23, 2011, and in the Referendum on June 7, The Registrar of Voters or Board of Registration will hold office hours while the polls are open to correct any error in or to change a name or address on the voting list, to accept the registration of persons eligible to vote and to accept new enrollments. This budget requests authority to expend $31,512,754 (with Jobs money) and $31,001,971 (without Jobs money), of which $13,225,000 will come from Local Tax Payers. The following articles allow the District to raise and expend these funds: Articles 1-11 requests authorization for the Board of Directors of RSU 54/MSAD 54 to spend the funds raised in Articles Article 12 represents the District s contribution to the total costs of funding public education for Pre-K to Grade 12, as described in the EPS Funding Act. These amounts of money, as determined by State law, are the minimum amounts the District must raise and assess in order to receive the full amount of State subsidy dollars. State Share: $16,523,707 Local Share: $12,241,836 Article 13 requests authorization to raise and appropriate funds to pay Debt Services payments on school construction projects that were previously approved by District Voters but receive no State Subsidy. These costs are recognized by the EPS Funding Formula. $37,869 Article 14 requests authorization to raise and appropriate additional Local Funds to pay for the total costs of RSU 54/MSAD 54 public education. Part of these funds represent the money needed to cover the State s shortfall in its share of funding the EPS model, and part is needed to cover costs of operating District schools that the State funding model does not recognize. Additional Local: $983,164 Over EPS: $369,783 Article 15 requests authorization to expend the total approved school budget for the fiscal year beginning July 1, 2011, to June 30, $31,001,971

8 Article 16 requests authorization to expend gifts or grants and other receipts that the Board might receive during the year. Although these amounts are unknown, funds are anticipated for the Title I Program and from Special Educational Local Entitlement. This includes the Federal Jobs Funds estimated to be in excess of $810,208. Article 17 requests funds for Adult Education. Total: $297,842 Local: $118,000 The budget does not include the estimated amount of $2,789,500 in employer share of teacher retirement cost that is paid directly from the State.

9 SAMPLE SAMPLE WARRANT TO CALL MAINE SCHOOL ADMINISTRATIVE DISTRICT NO. 54 BUDGET MEETING (20-A M.R.S. 1485) TO: Chester Sincyr, a resident of Maine School Administrative District No. 54 (the District ) composed of the Towns of Canaan, Cornville, Mercer, Norridgewock, Skowhegan and Smithfield, State of Maine. In the name of the State of Maine, you are hereby required to notify the voters of each of the municipalities within Maine School Administrative District No. 54, namely, the Towns of Canaan, Cornville, Mercer, Norridgewock, Skowhegan and Smithfield, that a District Budget Meeting will be held at the Skowhegan Area High School Gymnasium, Academy Circle, Maine at 7:00 p.m. on May 23, 2011 for the purpose of determining the Budget Meeting articles set forth below. ARTICLE 1A: To elect a moderator to preside at the meeting. ARTICLES 1 THROUGH 11 AUTHORIZE EXPENDITURES IN COST CENTER CATEGORIES ARTICLE 1: Shall the District be authorized to expend $11,288,287 for Regular Instruction? ARTICLE 2: Shall the District be authorized to expend $6,101,851 for Special Education? ARTICLE 3: Shall the District be authorized to expend $1,238,865 for Career and Technical Education? ARTICLE 4: Shall the District be authorized to expend $589,741 for Other Instruction? ARTICLE 5: Shall the District be authorized to expend $2,223,297 for Student and Staff Support? ARTICLE 6: Shall the District be authorized to expend $645,070 for System Administration? ARTICLE 7: Shall the District be authorized to expend $1,405,284 for School Administration? ARTICLE 8: Shall the District be authorized to expend $1,858,775 for Transportation and Buses?

10 ARTICLE 9: Shall the District be authorized to expend $2,766,926 for Facilities Maintenance? ARTICLE 10: Shall the District be authorized to expend $2,568,878 for Debt Service and Other Commitments? ARTICLE 11: Shall the District be authorized to expend $314,997 for All Other Expenditures? ARTICLES 12 THROUGH 14 RAISE FUNDS FOR THE PROPOSED SCHOOL BUDGET ARTICLE 12: Shall the District appropriate $28,765, for the total cost of funding public education from kindergarten to grade 12 as described in the Essential Programs and Services Funding Act and shall the District raise and assess the amounts set forth below as each municipality s contribution to the total cost of funding public education from kindergarten to grade 12 as described in the Essential Programs and Services Funding Act in accordance with the Maine Revised Statutes, Title 20-A, section 15688? Total Appropriated (by municipality): Total raised (and District assessments by municipality): Town of Canaan: $ 4,219, Town of Canaan: $ 818, Town of Cornville: $ 1,901, Town of Cornville: $ 596, Town of Mercer: $ 871, Town of Mercer: $ 423, Town of Norridgewock: $ 5,704, Town of Norridgewock: $ 1,244, Town of Skowhegan: $ 14,851, Town of Skowhegan: $ 8,334, Town of Smithfield: $ 1,216, Town of Smithfield: $ 825, School District Total Appropriated (Sum of above) $ 28,765, School District Total Raised: (Sum of above) $ 12,241, Explanation: The District s contribution to the total cost of funding public education from kindergarten to grade 12 as described in the Essential Programs and Services Funding Act is the amount of money determined by state law to be the minimum amount that the District must raise and assess in order to receive the full amount of state dollars. ARTICLE 13: Shall the District raise and appropriate $37,869 for the annual payments on debt service previously approved by the District voters for non-state-funded school construction projects and non-state-funded portions of school construction projects in addition to the funds appropriated as the local share of the District s contribution to the total cost of funding public education from kindergarten to grade 12? Explanation: Non-state-funded debt service is the amount of money needed for the annual payments on the District s long-term debt for major capital school

11 construction projects that are not approved for state subsidy. The bonding of this long-term debt was previously approved by the District voters. ARTICLE 14: (Written ballot required). Shall the District raise and appropriate $983,164 in additional local funds which exceeds the State s Essential Programs and Services allocation model by $369, as required to fund the budget recommended by the School Board? The School Board recommends $983,164 for additional local funds and gives the following reasons for exceeding the State s Essential Programs and Services funding model by $369,783.48: The funding model does not recognize the total actual costs of Special Education, Transportation, Extra-Curricular Activities, all Classroom Teachers, Guidance Personnel, Educational Technicians and Clerical Staff. Explanation: The additional local funds are those locally raised funds over and above the District s local contribution to the total cost of funding public education from kindergarten to grade 12 as described in the Essential Programs and Services Funding Act and local amounts raised for the annual payment on non-state funded debt service that will help achieve the District budget for educational programs. ARTICLE 15 SUMMARIZES THE PROPOSED SCHOOL BUDGET ARTICLE 15: Shall the District authorize the School Board to expend $31,001,971 for the fiscal year beginning July 1, 2011 and ending June 30, 2012 from the District s contribution to the total cost of funding public education from kindergarten to grade 12 as described in the Essential Programs and Services Funding Act, non-state-funded school construction projects, additional local funds for school purposes under the Maine Revised Statutes, Title 20-A, section 15690, unexpended balances, tuition receipts, state subsidy and other receipts for the support of schools? ARTICLE 16 AUTHORIZES EXPENDITURE OF GRANTS AND OTHER RECEIPTS ARTICLE 16: In addition to amounts approved in the preceding articles, shall the School Board be authorized to expend such sums as may be received from federal or state grants or programs or other sources during the fiscal year for school purposes, provided that such grants, programs or other sources do not require the expenditure of other funds not previously appropriated? ARTICLE 17 AUTHORIZES THE ADULT EDUCATION PROGRAM AND RAISES THE LOCAL SHARE ARTICLE 17: Shall Maine School Administrative District No. 54 appropriate $297,842 for adult education and raise $118,000 as the local share; with authorization to expend any additional, incidental, or miscellaneous receipts in the interest and for the well-being of the adult education program?

12 Review of Funds Needed to Support the Budget Request REVENUES LOCAL DESIGNATED FUND BALANCE $ 470, LOCAL DESIGNATED FUND BALANCE from ARRA Funding $ 361, LOCAL UNDESIGNATED FUND BALANCE $ 235, LOCAL NON TAX Vocational Assessments $ 86, Sales $ 4, Bloomfield Trustees $ 5, Mary Brainard $ 2, Medicaid $ 40, Athletic Receipts $ 22, State Agency Clients $ - Interst Income $ 12, Dividends, Refunds $ 14, TOTAL NON TAX RECEIPTS $ 1,253, EPS STATE CONTRIBUTION $ 16,523, $ 16,523, (Governor's Proposed Subsidy) SUBTOTAL EPS STATE CONTRIBUTION $ 16,523, $ 16,523, EPS LOCAL CONTRIBUTION $ 12,241, $ 12,241, TOTAL STATE AND LOCAL ALLOCATION $ 28,765, ADDITIONAL LOCAL FUNDS $ 983, TOTAL BUDGET $ 31,001, * *6 staff paid w ith ARRA Balance Forw ard Funds - $361,320 *8 staff paid w ith Job Bill Funds - $510,783 TOTAL STATE DOLLARS FROM ALL SOURCES $ 16,523, TOTAL FEDERAL DOLLARS (ONE-TIME) $ - TOTAL LOCAL DOLLARS RAISED BY TAXES $ 13,225, TOTAL NON TAX DOLLARS $ 1,253, TOTAL BUDGET $ 31,001, LOCAL ALLOCATIONS INCREASE CANAAN $ 895, $ 895, $ (454.00) -0.05% CORNVILLE $ 668, $ 653, $ (14,861.00) -2.22% MERCER $ 463, $ 461, $ (1,836.00) -0.40% NORRIDGEWOCK $ 1,427, $ 1,358, $ (69,231.00) -4.85% SKOWHEGAN $ 9,214, $ 8,963, $ (250,680.00) -2.72% SMITHFIELD $ 899, $ 892, $ (6,659.00) -0.74% T OT AL $ 13,568, $ 13,225, $ (343,721.00) -2.53%

13 RSU 54/MSAD Budget Proposal The expenditures proposed for are shown in this book by Warrant Articles. A written explanation is included with the breakdown by Warrant Article. Information is provided about receipts and enrollments. Increases in salaries and fuel account for the vast majority of the proposed budget increase RSU 54/MSAD 54 Budget Proposal Current Proposed Dollars Percent Budget Budget Inc.-Dec. Inc.-Dec. Percentage of Budget Warrant Article 1 - Regular Instruction (page 1) 36.0% 11,070,142 11,288, , % Warrant Article 2 - Special Education (page 16) 18.1% 5,888,518 6,101, , % Warrant Article 3 - Career and Technical Education (page 40) 3.8% 1,259,937 1,238,865-21, % Warrant Article 4 - Other Instruction (page 54) 2.3% 673, ,741-84, % Warrant Article 5 - Student and Staff Support (page 60) 7.5% 2,286,264 2,223,297-62, % Warrant Article 6 - System Administration (page 70) 2.0% 649, ,070-4, % Warrant Article 7 - School Administration (page 74) 4.6% 1,389,113 1,405,284 16, % Warrant Article 8 - Transportation and Buses (page 80) 6.3% 1,749,531 1,858, , % Warrant Article 9 - Facilities Maintenance (page 82) 10.0% 3,123,509 2,766, , % Warrant Article 10 - Debt Service (page 90) 8.0% 2,639,755 2,568,878-70, % Warrant Article 11 - All Other Expenditures (page 91) 1.4% 390, ,997-75, % Budget Report Totals 100% 31,120,920 31,001, , % Salary 18,028,744 17,804, , % Health Insurance 3,900,958 4,142, , % Benefits, Retirement, Payroll Costs 798, ,671-5, % Equipment, Supplies, Materials, Books 1,595,444 1,502,407-93, % Contracted/Purchased Services 1,515,259 1,751, , % Other, Dues/Fees, Travel 179, ,604 4, % Tuition 310, ,985 1, % Debt Service, Leases 2,758,728 2,746,919-11, % Extra/Co-Curricular,Field Trips Transportation 247, ,063-49, % Contracted Services, Busing 418, , % Energy, Fuel, Telephone 978, , , % School Lunch 190, ,997 24, % Contingency 200, , , % Budget Report Totals 31,120,920 31,001, , %

14 TOTAL ELEMENTARY INSTRUCTION Warrant Article 1 To-Date Inc.-Dec. Percent SAMS INSTRUCTION TOTAL 1,683,474 1,672,011-11, % MILL STREAM INSTRUCTION TOTALS 1,425,780 1,554, , % MILL STREAM K-2 INSTRUCTION TOTALS 196, ,098 88, % BLOOMFIELD INSTRUCTION TOTALS 1,432,894 1,377,194-55, % NORTH ELEM. INSTRUCTION TOTALS 511, , , % NORTH ELEM. K-2 INSTRUCTION TOTALS 321, ,901 33, % CANAAN INSTRUCTION TOTALS 1,005,837 1,047,224 41, % CANAAN K-2 INSTRUCTION TOTALS 161, ,075 70, % M.C.S. SCHOOL INSTRUCTION TOTALS 864, ,810 13, % TOTALS 0 7,603,512 7,744, , % Salary 5,762,410 5,633, , % Health Insurance 1,095,863 1,196, , % Benefits, Retirement, Payroll Costs 128, ,640-6, % Equipment, Supplies, Materials, Books 282, ,922-28, % Contracted/Purchased Services 243, , , % Other, Dues/Fees, Travel 3,108 3, % Tuition 60,760 60, % Debt Service, Copier Lease 6,840 6, % Transportation/Field Trips 20,296 12,077-8, % Budget Report Totals 0 7,603,512 7,744, , % TOTAL SECONDARY INSTRUCTION - SAHS To-Date Inc.-Dec. Percent SAHS - ENGLISH TOTALS 584, ,548-36, % SAHS - SCIENCE TOTALS 524, ,508-8, % SAHS - BUSINESS TOTALS 211, ,641-2, % SAHS - SOCIAL STUDIES TOTALS 415, ,301 10, % SAHS - FOREIGN LANGUAGE TOTALS 289, ,007-18, % SAHS - MUSIC TOTALS 67, ,219 32, % SAHS - APPLIED & FINE ARTS TOTALS 386, ,138 1, % SAHS - MATH TOTALS 434, ,204 56, % SAHS - PHYS ED & HEALTH TOTALS 198, ,536-5, % TOTALS 0 3,114,305 3,144,102 29, % Salary 2,383,060 2,390,897 7, % Health Insurance 487, ,117 31, % Benefits, Retirement, Payroll Costs 46,085 46, % Equipment, Supplies, Materials, Books 134, ,461-9, % Contracted/Purchased Services 24,106 23, % Other, Dues/Fees, Travel 16,736 17, % Tuition 22,539 22, % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transportation 0 0% Budget Report Totals 0 3,114,305 3,144,102 29, %

15 OTHER INSTRUCTION TOTALS To-Date Inc.-Dec. Percent E.S.L. TOTALS 103, ,387 1, % ALTERNATIVE EDUCATION TOTALS 182, , , % LITERACY SPECIALIST TOTALS 65,919 1,721-64, % TOTALS 0 352, ,024 47, % Salary 277, ,927 38, % Health Insurance 41,994 51,324 9, % Benefits, Retirement, Payroll Costs 8,094 9,280 1, % Equipment, Supplies, Materials, Books 17,472 16,350-1, % Contracted/Purchased Services % Other, Dues/Fees, Travel 3,080 2, % Tuition 2,876 2, % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transportation 757 1, % Budget Report Totals 0 352, ,024 47, % Warrant Article 1 contains the funds for direct instruction in the District. Included are teacher salaries and benefits, classroom educational technician salaries and benefits, textbooks, books for classroom use, instructional supplies and instructional equipment. District-wide programs of instruction are also included in this Warrant Article. Expenditures for materials, supplies and equipment have been reduced. Warrant Article 1 has increased (1.97%). 10 teaching positions have been eliminated through retirements and RIF. Mill Stream Elementary - This account provides for one and one-half educational technicians in Kindergarten and 16 classroom positions. One classroom position at this school has been funded from class size reduction grants. One position has been eliminated. Bloomfield Elementary - This account provides funds for 19 teachers. Supplies and text books are needed and have been budgeted. Three teachers have been transferred from North Elementary School. North Elementary - This account provides funds for 6 teachers and 3 Kindergarten educational technicians. One position has been eliminated. Canaan Elementary- This account provides funds for 13 teachers and one full-time educational technician. Margaret Chase Smith School - This account provides funds for 11 classroom teachers. Skowhegan Area Middle School - This account provides funds for 24 teachers. One position has been eliminated. Skowhegan Area High School 43 teachers are included and 1 position has been eliminated. Overall, this instructional budget contains 7 fewer teaching position. Additionally, eight (8) of the K-12 teacher positions totaling $510,783 in Federal Jobs Bill Dollars have been removed from this budget. The salaries will be paid from the Jobs Fund.

16 Warrant Article 2 Special Education Totals Description To-Date Current Proposed Dollars Percent Budget Budget Inc.-Dec. Inc.-Dec. Education Support Services 0 355, ,428 33, % Elementary Regular Classroom 0 458, ,296 37, % Elementary Resource Classroom 0 1,230,429 1,233,543 3, % Elementary Self-Contained Classroom 0 1,228,882 1,310,211 81, % Secondary Regular Classroom 0 161, ,732 15, % Secondary Resource Classroom 0 460, ,255 7, % Secondary Self-Contained Classroom 0 328, ,896-52, % Homebound/Hospital - Elementary 0 37,995 38,995 1, % Homebound/Hospital - Secondary 0 15,995 15, % Social Work - Elementary 0 378, ,372 6, % Counseling - Elementary 0 14,500 14, % Counseling - Secondary 0 34,000 34, % Health - Elementary 0 26,331 26, % Health - Secondary % Psychological Services - Elementary 0 130, ,565 1, % Psychological Services - Secondary 0 77,417 71,668-5, % Speech/Language - Elementary 0 303, ,111 4, % Speech/Language - Secondary 0 71,986 72, % Occupational Therapy - Elementary 0 46,301 46, % Occupational Therapy - Secondary 0 28,441 28, % Audiology - Elementary 0 118, ,281 31, % Audiology - Secondary 0 56,437 58,258 1, % Physical Therapy - Elementary 0 40,949 43,191 2, % Physical Therapy - Secondary 0 27,592 28,703 1, % Gifted and Talented Instruction - Elementary 0 220, ,937 5, % Gifted and Talented Instruction - Secondary 0 18,426 47,015 28, % Special Education Transportation 0 17,000 25,000 8, % Budget Report Totals 0 5,888,518 6,101, , % Salary 4,077,861 4,153,912 76, % Health Insurance 1,121,920 1,176,341 54, % Benefits, Retirement, Payroll Costs 165, ,850 4, % Equipment, Supplies, Materials, Books 95, ,405 9, % Contracted/Purchased Services 163, ,511 42, % Other, Dues/Fees, Travel 39,293 52,030 12, % Tuition 189, , % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transportation 35,136 48,830 13, % Budget Report Totals 0 5,888,518 6,101, , %

17 Warrant Article 2 has increased 3.62%. Warrant Article 2 contains the salaries and other expenses for the provision of special education services to students in RSU 54/MSAD 54. The account also contains funding for the District s gifted and talented program. The District must provide special education services called for by an IEP team. All accounts contain books and supplies in addition to salaries, but salaries are the major item in each account. Special education staff are shifted between programs and buildings as children move within the District, which results in increases and decreases at different schools. We are required to provide services and the number of eligible students has increased rapidly. RSU 54/MSAD 54 is obligated by law to provide educational services to state agency clients. Mill Stream Elementary This account provided for five special education teachers and nine educational technicians. Bloomfield Elementary This account provides for four special education teachers and eleven educational technicians. North Elementary This account provides for two special education teachers and eight educational technicians. Canaan Elementary This account provides for three special education teachers and eight educational technicians. Margaret Chase Smith School This account provides for three special education teachers and eight educational technicians. Skowhegan Area Middle School This account provides for five special education teachers and seven educational technicians. Skowhegan Area High School This account provides funds for ten special education teachers and eight educational technicians. This includes special education staff at the Marti Stevens Alternative School. Special Education Instruction District-wide This account provides for out-of-district placement of students, home and hospital instruction, and a small contingency account for special education. When students are identified, required services must be provided. Special Education Psychological Services This account provides for a total of five school counselors. The behavior consultant appears in this account. One and three-fifths school psychological services provider positions continue. One Occupational Therapist and a Physical Therapist appear in this account. Special Education Administration This account provides for the salary of one and one-half special education coordinators and a secretary who works with the entire special education staff. This account also includes one English as a Second Language staff person and three ESL tutors to assist in ESL instruction. Special Education Enrichment Resources This account provides for the District K-12 gifted and talented program. Three full-time teachers and one part-time teacher are provided for in this account. Speech District-wide This account provides speech therapy for the District. Five speech therapists are included in the account. Health This account provides one additional educational technician at Mill Stream Elementary School to assist medically fragile students. Audiology This account provides for one teacher of the deaf and one educational technician. Overall, the Special Education account is increased due to increases in the out-of-district tuition line, a reduction in Federal Medicaid monies, and a larger number of students requiring Special Education services. One Special Education Ed Tech position was eliminated.

18 Warrant Article 3 CAREER & TECHNICAL EDUCATION TOTALS Amount Current Proposed Dollars Percent Expended Budget Budget Inc.-Dec. Inc.-Dec Guidance Services 0 74,827 75, % Administration 0 147, ,084 2, % Custodial 0 122, ,002-10, % Instruction Costs 0 915, ,158-13, % Budget Report Totals 0 1,259,937 1,238,865-21, % Salary 0 875, ,162-73, % Health Insurance 0 168, ,785 20, % Benefits, Retirement, Payroll Costs 0 33,130 33, % Equipment, Supplies, Materials, Books 0 102, ,492 3, % Contracted/Purchased Services 0 36,818 65,474 28, % Other, Dues/Fees, Travel 0 22,986 22, % Tuition 0 12,082 13,998 1, % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transportation 0 8,745 7,010-1, % Budget Report Totals 0 1,259,937 1,238,865-21, % The Somerset Career and Technical Center serves students from Skowhegan and four surrounding school districts. There is a (-1.67%) decrease in this account. Each account provides for the salary of one instructor, except that Cooperative Education has 1.5 instructors. Each account provides for materials, equipment and supplies for the program. There is a significant cut in equipment purchases in this budget. The Guidance Account provides one counselor for the Center. The Office of the Director Account appears in Warrant Article 3, because the State of Maine subsidizes the Vocational Director position as a vocational expense. All items in this warrant are subsidized as vocational expenditures. Funds are provided for a director and a secretary for the Center.

19 Warrant Article 4 Other Instruction Totals Amount Current Proposed Dollars Percent Expended Budget Budget Inc.-Dec. Inc.-Dec Co-Curricular Elementary 0 29,680 23,738-5, % Co-Curricular Secondary 0 66,965 63,275-3, % Co-Curricular CTE % Extra-Curricular Elementary 0 86,425 79,489-6, % Extra-Curricular Secondary 0 478, ,201-63, % Summer School Secondary 0 12,000 7,436-4, % Budget Report Totals 0 673, ,741-84, % Salary 0 231, ,186-1, % Health Insurance % Benefits, Retirement, Payroll Costs 0 13,687 12,242-1, % Equipment, Supplies, Materials, Books 0 89,396 80,030-9, % Contracted/Purchased Services 0 128, ,249-13, % Other, Dues/Fees, Travel 0 32,440 28,500-3, % Tuition % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transportation 0 178, ,534-54, % Budget Report Totals 0 673, ,741-84, % Warrant Article 4 provides funds for the co-curricular and athletic events in the District. In addition to athletics, funds are provided for drama, speech, and various club advisors. Funds are provided for stipends, equipment and materials, officials, police coverage and the athletic trainer. The Athletic Director position at the High School was eliminated and those duties were transferred to the Assistant Principals. This account has been reduced by (-12.5%). No programs were eliminated. The State recognizes less than 25% of the cost of the programs under the new EPS Model. State accounting rules now require transportation costs for extra-curricular to be charged to this account.

20 Student and Staff Support Totals Warrant Article 5 Amount Current Proposed Dollars Percent Expended Budget Budget Inc.-Dec. Inc.-Dec. Description Guidance Services - Elementary 0 82,103 91,853 9, % Guidance Services - Secondary 0 315, ,742 5, % Health Services 0 264, ,530 53, % Instructional Related Technology - Elementary 0 451, ,627-65, % Instructional Related Technology - Secondary 0 298, ,970-25, % Other Student Support Services - Elementary 0 102,189 99,529-2, % Other Student Support Services - Secondary 0 52,993 54,958 1, % Improvement of Instruction Elementary 0 230, , % Improvement of Instruction - Secondary 0 134, ,688-9, % Library Services - Elementary 0 221, ,691-15, % Library Services - Secondary 0 133, ,480-14, % Budget Report Totals 0 2,286,264 2,223,297-62, % Salary 0 1,432,611 1,399,671-32, % Health Insurance 0 303, ,195 19, % Benefits, Retirement, Payroll Costs 0 45,065 48,257 3, % Equipment, Supplies, Materials, Books 0 273, ,564-30, % Contracted/Purchased Services 0 208, ,041-23, % Other, Dues/Fees, Travel 0 9,585 9, % Tuition 0 8,784 8, % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transportation 0 4,500 5,600 1, % Budget Report Totals 0 2,286,264 2,223,297-62, % Support Services are services provided to students that help support instruction and learning. All counselor salaries and expenses, school nurse supplies and expenses, library expenses and expenses to support instruction are contained in this account. Library expenses and guidance expenses are broken down further. Significant cuts were made in staff development, books and supplies. 1.4 library ed tech positions were eliminated. The Health Services Account provides for 4.3 nurses and one part-time educational technician, insurance, equipment and equipment repair and travel. The Improvement of Instruction Account provides for the costs of the Maine Certification program for teachers and administrators, Artists in the Schools, in-service activities for staff and curriculum improvement. The Guidance Account provides for the salaries of 4 counselors, a secretary at the High School and a counselor at the Middle School, plus the costs for testing, postage, conferences and materials.

21 District-wide technology is part of this account. No new large purchases of equipment are included in this budget. RSU 54/MSAD 54 provides school libraries in all schools. Each elementary library is staffed by an educational technician. The Skowhegan Area Middle School library staffs an educational technician. The Middle School librarian position will not be replaced at this time. The Skowhegan Area High School library, which is open extended hours for students and members of the public, staffs one educational technician and a librarian. The library accounts provide for salaries and benefits for staff, for all books and materials for libraries, and for all equipment for student use in libraries. The library book lines have been reduced in this budget. 1.4 FTE Ed Tech positions were eliminated in this budget. This account is down (-2.75%).

22 System Administration Totals Warrant Article 6 Amount Current Proposed Dollars Percent Expended Budget Budget Inc.-Dec. Inc.-Dec. Description School Board 0 44,547 42,701-1, % Elections and Negotiations 0 27,000 21,750-5, % Superintendents Office 0 278, ,863-1, % Central Services 0 299, ,756 3, % Budget Report Totals 0 649, ,070-4, % Salary 0 371, , % Health Insurance 0 81,125 93,074 11, % Benefits, Retirement, Payroll Costs 0 36,251 33,778-2, % Equipment, Supplies, Materials, Books 0 46,154 37,583-8, % Contracted/Purchased Services 0 90,378 87,028-3, % Other, Dues/Fees, Travel 0 23,520 21,850-1, % Tuition % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transporta % 0% Budget Report Totals 0 649, ,070-4, % The Board of Directors Account provides funds for regular and special meetings, conferences, services provided by Maine School Boards Association and referendum costs. The Superintendent s Office Account contains salaries and benefits for Central Office Personnel. Other expenses include office expenses, audit and legal fees, advertising and copying. All costs for preparation of payroll and purchasing and payment of vendors are contained in the account. The Office of the Superintendent is responsible for supervision of all District employees and activities. All Central Office staff and administrators have agreed to a wage-freeze for The system-wide administrative account budget is below the State s expected EPS allocation. This Article is down by (-0.74%).

23 Warrant Article 7 School Administration Amount Current Proposed Dollars Percent Expended Budget Budget Inc.-Dec. Inc.-Dec. Description Skowhegan Area Middle School 0 294, ,719-1, % Mill Stream Elementary School 0 122, ,609 9, % Bloomfield Elementary School 0 132, ,320 11, % North Elementary School 0 118, ,293 3, % Canaan Elementary School 0 126, ,201 1, % Margaret Chase Smith School 0 136, ,970-5, % Skowhegan Area High School 0 418, ,649-2, % Marti Stevens Learning Center 0 39,760 40, % Budget Report Totals 0 1,389,113 1,405,284 16, % Salary 0 1,041,710 1,046,660 4, % Health Insurance 0 187, ,858 4, % Benefits, Retirement, Payroll Costs 0 51,446 54,033 2, % Equipment, Supplies, Materials, Books 0 64,577 71,760 7, % Contracted/Purchased Services 0 18,500 15,300-3, % Other, Dues/Fees, Travel 0 13,685 13, % Tuition 0 11,288 11, % Debt Service, Copier Lease % Extra/Co-Curricular,Field Trips Transportation % 0% Budget Report Totals 1,389,113 1,405,284 16, % The School Administration Accounts provide for the operation of the Principals Offices at all of the schools. The accounts contain the salaries and benefits for the principals and office staff, office supplies and the purchase of equipment for school wide use. Increases reflect salary increases for support staff only. The increase is due to reinstatement of two part-time secretaries (MSES and Bloomfield). All administrators have agreed to a wage-freeze for This Article is up by (+1.16%).

24 Warrant Article 8 TRANSPORTATION & BUSES Amount Current Proposed Dollars Percent Expended Budget Budget Inc.-Dec. Inc.-Dec SALARIES - BUS GARAGE SUPERVISOR 42,033 42, % SALARY - BUS DRIVERS 312, , % SALARY - SECRETARY 35,402 35, % SALARY - BUS MECHANICS 65,956 65, % BUS DRIVER SUBSTITUTES 25,697 25, % OVERTIME - BUS DRIVERS % HEALTH INS - SUPERVISOR 14,577 15, % HEALTH INS - BUS DRIVERS 124, ,229 17, % HEALTH INS - SECRETARY 6,984 7, % HEALTH INS - BUS MECHANICS 11,291 12, % SOC SEC/MEDICARE - BUS DRIVER SUBS 3,897 3, % SOC SEC/MEDICARE - SUPERVISOR 2,923 3, % SOC SEC/MEDICARE - BUS DRIVERS 23,235 23, % SOC SEC/MEDICARE - SECRETARY 2,425 2, % SOC SEC/MEDICARE - MECHANICS 5,322 5, % MSRS PLD - BUS DRIVERS 2,317 4,428 2, % MSRS PLD - SECRETARY 1,262 1, % MSRS PLD - MECHANICS % TUITION REIMB. REGULAR EMPL % UNEMPLOYMENT - BUS DRIVER SUBS % UNEMPLOYMENT - SUPERVISOR % UNEMPLOYMENT - BUS DRIVERS 1,126 1, % UNEMPLOYMENT - SECRETARY % UNEMPLOYMENT - MECHANICS % WORKERS COMP - BUS DRIVER SUBS 4,891 4, % WORKERS COMP - SUPERVISOR 4,415 4, % WORKERS COMP - BUS DRIVERS 33,319 34, % WORKERS COMP - SECRETARY % WORKERS COMP - MECHANICS 8,203 8, % BENEFIT IN LIEU OF INSURANCE - BUS DRIVERS % BENEFIT IN LIEU OF INSURANCE - MECHANICS 4,913 4, % OTHER PROFESSIONAL SERVICES - TRAINING INSERVICE 7,500 7, % OTHER PURCHASED SERVICES - BUS RADIO TRANSMISSION 1,000 1, % WATER/SEWER % RUBBISH REMOVAL/RECYCLE 1,609 1, % SNOW REMOVAL 3,375 3, % REPAIR & MAINTENANCE (CONTRACTED REPAIRS) 35,000 35, % CONTRACTED SERVICES 3,621 3, % COMPUTER MAINTENANCE % OTHER REPAIRS AND MAINTENANCE 1,000 1, % CONTRACTED BUS/DRIVERS 418, , % FLEET INSURANCE 17,414 17, % TELEPHONE 5,511 6, % TOLLS AND MEALS FOR DRIVERS %

25 GENERAL SUPPLIES - BUS GARAGE SUPPLIES 28,000 28, % GENERAL SUPPLIES - OFFICE % OTHER SUPPLIES - EMERGENCY 3,200 3, % EMERGENCY SUPPLIES-BUILDING % STUDENT TRANSP VEHICLE PARTS & SUPPLIES - TIRE & TUBES 20,000 20, % OTHER PROFESSIONALS SERVICES - MEDICAL EXAMS 4,800 4, % ELECTRICITY 16,765 14,669-2, % BOTTLED GAS 3,500 2,500-1, % FUEL OIL 10,500 10, % GAS FOR FLEET 80,000 88,027 8, % TRANSPORT.VECHICLE PARTS & SUPPLIES 100, ,000 15, % LICENSES 3,635 2, % SAFETY EQUIPMENT % GENERAL SUPPLIES - CLEANING 2,000 2, % REPLACEMENT (SHOP EQUIPMENT) % LEASE PURCHASE - PRINCIPAL (BUS REPLACEMENTS) 106, ,372 47, % BUS LEASE PURCHASE - INTEREST 5,216 11,329 6, % SALARY - BUS DRIVER/SPECIAL ED 55,500 48,170-7, % SALARY - VAN DRIVERS 51,622 63,752 12, % SOC SEC/MEDICARE - BUS DRIVER 8,802 8, % MSRS PLD - BUS DRIVER % UNEMPLOYMENT - BUS DRIVER % WORKERS COMP - BUS DRIVER 13,473 13, % Van/Radio Lease Purchase 5,500 Budget Report Totals 0 1,749,531 1,858, , % Salary 0 588, ,284 4, % Health Insurance 0 162, ,130 19, % Benefits, Retirement, Payroll Costs 0 116, ,638 5, % Equipment, Supplies, Materials, Books 0 155, ,500 15, % Contracted/Purchased Services 0 112, ,585-2, % Other, Dues/Fees, Travel 0 3,635 2, % Tuition % Debt Service, Copier Lease 0 112, ,201 59, % Contracted Services, Busing 0 418, , % Fuel for Fleet 0 80,000 88,027 8, % Budget Report Totals 0 1,749,531 1,858, , % The Transportation Account provides funds to transport nearly 2,800 students to and from school, for special needs transportation and for field trips and athletic trips. This Article is up by (+6.24%) due to the increased cost of contracts, fuel and bus replacement. This account is still down by nearly $200,000 from the prior year.

26 Warrant Article 9 Facilities Maintenance Amount Current Proposed Dollars Percent Expended Budget Budget Inc.-Dec. Inc.-Dec. Description Superintendents Office 0 43,042 41,312-1, % Skowhegan Area Middle School 0 441, ,355-31, % Mill Stream Elementary School 0 384, ,139-13, % Bloomfield Elementary School 0 256, ,369-17, % North Elementary School 0 159, ,037-17, % Canaan Elementary School 0 215, ,602-18, % Margaret Chase Smith School 0 231, ,807-17, % Skowhegan Area High School 0 869, ,491-67, % Districtwide 0 436, , , % Technology Building 0 17,083 15,358-1, % Marti Stevens Learning Center 0 51,021 51, % Special Services Building 0 17,620 16, % Budget Report Totals 0 3,123,509 2,766, , % Salary 0 986, , , % Health Insurance 0 250, ,890-31, % Benefits, Retirement, Payroll Costs 0 154, ,074-12, % Equipment, Supplies, Materials, Books 0 333, ,340-40, % Contracted/Purchased Services 0 489, ,166-1, % Tuition, Mileage, Licenses, Dues/Fees 0 11,375 10,375-1, % Debt Service, Copier Lease % Energy, Fuel,Telephone 0 898, , , % Budget Report Totals 3,123,509 2,766, , % The Operation and Maintenance Accounts provide for the heat, lights, cleaning and repair of the District s buildings and grounds. Overall these accounts show a decrease of (-11.42%), largely due to the closure of the Cornville School and the elimination of 2.5 maintenance positions. The Superintendent s Office Account provides for a part-time custodian, lights, heat and maintenance for the Central Office. The Mill Stream Account provides for three full-time and two part-time custodians plus utilities and building expenses. The Bloomfield Account provides for two full-time and two part-time custodians plus costs of building operation. The North Elementary Account provides for one full-time and two part-time custodians, plus utilities and building expenses. The Canaan Account provides for two full-time custodians and building expenses. The Margaret Chase Smith Account provides for two custodians and building expenses. The Skowhegan Area Middle School Account provides for four full-time custodians and building expenses.

27 The Skowhegan Area High School Account provides for four full-time and one part-time custodian and costs of building operation. The Alternative School (Marti Stevens Learning Center) account provides heat, light and custodial services. The Technology and Special Education Buildings Account contains money for the operation of these two buildings. The District-Wide Account provides for electrical, plumbing and heating services, custodial supervision, maintenance men, summer maintenance projects, school painting, snow removal for all schools, custodial over-time for all schools, custodial substitutes for all schools, uniform allocation for all custodians, fire extinguisher maintenance, water tests, licenses and inspection fees. Cleaning supplies for all schools are also budgeted in this account. This account budget eliminates one full-time equivalent district-wide maintenance position.