Proposed Budget FY

Transcription

1 Exeter Region Cooperative School District Proposed Budget FY Presented to Exeter Region Cooperative School Board and Exeter Region Cooperative Budget Advisory Committee December 2010 / January 2011

2 TABLE OF CONTENTS Budget Summary 3 Teacher Salaries 4 Support / Admin Salaries 9 Telephone Lease 13 P & L Insurance Schedule 14 Debt Service Schedule 15 Transportation 16 Food Services & Grants Gross Appropriations 17 Non-Salary Budget 18 Special Education Non-Salary 19 Benefits Schedule 20 SAU Assessment 21 Plant Operations & Utilities 22 Default Budget 23 Budget Reductions 24 Estimated Rues 25 Projected Tax Impact 26

3 Proposed Budget EXETER REGION COOPERATIVE BUDGET SUMMARY FY December 21, 2010 BUDGET DEFAULT DEFAULT BUDGET REQUESTS TOTAL BUDGET Coop Budget Prep CHANGES TEACHERS SALARIES $ 14,524,688 $ 42,902 $ 14,567,590 $ 36,600 $ 14,604, % SPED TEACHERS SALARIES 1,866,092 41,182 1,907,274-1,907, % TEACHER TOTAL 16,390,780 84,084 16,474,864 36,600 16,511, % ADMIN/SUPPORT SALARIES 5,292,664 54,851 5,347,515 45,500 5,393, % SPED ADMIN/SUPPORT SALARIES 1,453,375 27,215 1,480,590 27,500 1,508, % ADMIN/SUPPORT TOTAL 6,746,039 82,066 6,828,105 73,000 6,901, % TELEPHONE LEASE 18,000-18,000-18, % INSURANCE 163,700 10, , , % DEBT SERVICE 4,558,705 (65,710) 4,492,995-4,492, % TRANSPORTATION 1,703,910 20,760 1,724,670-1,724, % FOOD SERVICE 1,100,000-1,100,000-1,100, % GRANTS 1,118,510-1,118,510-1,118, % SUBTOTAL TEL/INS/DEBT/BUS/FS/GRANTS $ 8,662,825 $ (34,470) $ 8,628,355 $ - $ 8,628,355 SUPPORT FOR GBeCS 431, , , % NON-SALARY ACCOUNTS 1,730,604 (20,000) 1,710,604-1,710, % SPED NON-SALARY 335,500 (34,000) 301, , % SPED NON-SALARY - Tuition 957, , , % BENEFITS 9,828, ,280 10,107,644 22,140 10,129, % FIND OFFSETTING SAVINGS (365,270) (365,270) SAU ASSESSMENT 1,025,530 (2,990) 1,022,540-1,022, % FISCAL PLANT OPERATIONS 948, ,648 (48,245) 900, % UTILITIES 1,500,600 10,700 1,511,300-1,511, % CAPITAL IMPROVEMENT PROJECTS , ,775 TOTAL Operating Budget $ 48,557,860 $ 364,670 $ 48,922,530 $ - $ 48,922,530 $ 364,670 $ 364, % 0.75% 0.00% 0.75% OTHER WARRANT ARTICLES 180,000 40,000 Maint 449,365 Teachers TOTAL APPROPRIATIONS $ 48,737,860 $ 49,411, % ERCSD Proposed Budget FY Page 3 of 30 $ 674,035

4 Salary Analysis FY Budget Development FY Summary - TEACHERS 12/17/2010 Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Regular Education CMS Total 5,289, ,416, (126,889) 5,419,030 5,419, ,889 EHS Total 6,270, ,188, ,995 6,180,020 6,180, (90,860) 1100 Total 11,560, ,604, (44,894) 11,599,050 11,599, ,029 Special Education CMS Total 718, , , , , (49,966) EHS Total 789, , (40,411) 848, , , Total 1,507, ,477, ,997 1,517,415 1,517, ,434 Vocational School SST Total 1,126, ,106, ,755 1,139,021 1,139, , Total 1,126, ,106, ,755 1,139,021 1,139, ,686 Athletics/Extra-Curr Total 415, , , , Total 415, , , , Guidance CMS Total 352, , (1,789) 354, , ,500 EHS Total 586, , , , , (12,288) 2120 Total 938, , , , , (9,788) Nurse/Psych/Speech CMS Total 358, , , , (65) EHS Total 337, , , , Total 695, , , , (65) Media/Library CMS Total 73, , ,199 73, EHS Total 73, , (975) 74,174 74, Total 146, , (975) 147, , Summary Teachers CMS Total 6,791, ,849, (58,205) 6,873,398 6,873, ,358 EHS Total 8,057, ,007, ,029 8,014,760 8,014, (42,773) Other Total 1,542, ,522, ,755 1,554,895 1,554, ,686 Grand Total 16,390, ,379, ,579 16,443,053 16,443, ,271-16,390,780 16,443,051 Net Variance to Budget (0.34) 11,579 FTE Net Increase 0.16 Proposed Increase % 0.32% Teachers 14,524,688 14,543,171 14,567,592 14,567,590 42,902 Special Ed Teachers 1,866,092 1,836,030 1,875,461 1,875,461 9,369 ERCSD Proposed Budget FY Page 4 of 30

5 Salary Analysis FY Budget Development FY Regular Education - TEACHERS ***No Steps included*** 12/17/2010 Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Art Salaries CMS 210, , , , Art Salaries EHS 159, , , , (65) Excess long Music Salaries CMS 271, , , , (65) Excess long Music Salaries EHS 111, , , , Phys Ed Sal CMS 248, , (68,258) 316, , ,258 Grade incr (mc,tk) FTE trfr +1.0 FTE from Tech Ed*** Phys Ed Sal EHS 341, , , , (130) 2 Excess long Alt Ed Salaries CMS 63, , (4,876) 68,501 68, ,876 Grade incr (cm) Alt Ed Salaries EHS 248, , (8,920) 257, , ,920 2 Grade Incr (cj,nr) Reading Sal CMS 472, , (6,707) 478, , ,707 2 Grade Incr (sg,sh) Math Salaries CMS 856, , (39,885) 896, , ,885 3 Grade Incr (md,sh,js), Long Math Salaries EHS 1,022, , , , , (39,054) Grade Incr (mt) Saving on new hires Bus Ed Salaries EHS 68, , ,501 68, Science Sal CMS 757, , , , , (1,753) 2 Grade Incr (kg,lm) Saving on new hire Science Sal EHS 981, , , , , (10,400) 2 Grade Incr (mm,rt) Saving on new hires ESL Salaries CMS 65, , (0) 65,991 65, ESL Salaries EHS 18, , ,000 18, English Sal CMS 769, , (8,482) 778, , ,482 2 Grade Incr (rj,ds) English Sal EHS 1,193, ,173, ,003 1,173,941 1,173, (20,003) Grade Incr (rs) Savings on new hire Social Stud Sal CMS 770, , (13,747) 784, , ,747 3 Grade Incr (cb,dl,rs) Social Stud Sal EHS 1,061, ,028, ,773 1,028,090 1,028, (33,773) Grade Incr (tg) Saving on new hires ERCSD Proposed Budget FY Page 5 of 30

6 Salary Analysis FY Budget Development FY /17/2010 Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr World Lang Sal CMS 377, , (11,775) 389, , ,775 3 Grade Incr (dp,mp,ts) World Lang Sal EHS 784, , (3,711) 788, , , FTE*** Savings on new hire Health Serv Sal CMS 63, , ,317 41,308 41, (22,317) Saving on new hire, Savings on hire Health Serv Sal EHS 141, , , , Fam/Con Sci Sal CMS 79, , ,339 75,084 75, (4,339) Overbudget LAL Stip, long Fam/Con Sci Sal EHS 53, , ,731 53, Tech Ed Sal CMS 57, , ,520 57, Transfer -1.0 FTE to Phys Ed*** Tech Ed Sal EHS 75, , ,474 75, (65) Excess long Comp Teach CMS 216, , (4,633) 221, , ,633 Grade Incr (ds) Mentor Stipends CMS 7, , ,000 7,500 7, Mentor Stipends EHS 7, , (5,250) 7,500 7, CMS Total 5,289, ,416, (126,889) 5,419,030 5,419, ,889 EHS Total 6,270, ,188, ,995 6,180,020 6,180, (90,860) TOTALS 11,560, ,604, (44,894) 11,599,050 11,599, ,029 Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr *** Mistake in FY Default calculation *** - Total FTE Increase 39,029 Total $$ Increase 0.34% Total % Increase ERCSD Proposed Budget FY Page 6 of 30

7 Salary Analysis FY Budget Development FY Special Education - TEACHERS 12/17/2010 Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr SPED Teachers CMS 682, , , , , (49,966) Grade Incr (pj) SPED Teachers EHS 753, , (59,400) 812, , ,400 Grade Incr (kd), Savings on new hires SPED Summer CMS 36,000 15,558 20,442 36,000 36,000 - Staffing per student needs SPED Summer EHS 36,000 17,011 18,989 36,000 36,000 - Staffing per student needs TOTAL CMS 718, , , , , (49,966) TOTAL EHS 789, , (40,411) 848, , , SPED TOTALS 1,507, ,477, ,997 1,517,415 1,517, ,434 SST VOC - TEACHERS Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr SST Teachers 940, , , , , ,331 Savings on FTE FTE SST Guidance 132, ,656 2 (2,514) 130, ,497 2 (1,645) Grade Incr (sb) SST Child Services 53, , ,732 53, SST TOTALS 1,126, ,106, ,755 1,139,021 1,139, ,686 Athletics / Extra Curr - TEACHERS Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Summer School CMS 6,000 6,000-6,000 6,000 - Athletics / Extra Curr 409, , , ,874 - Anticipate fully expended ATH/EXCUR 415, , , ,874 - Guidance - TEACHERS Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Guidance Sal CMS 283, , , , Guidance Sal EHS 510, , , , ,092 7 (13,528) Savings on new hire SA Cnslor CMS 62, ,271 1 (1,231) 64,540 64, ,500 Unbudgeted incr of 2% Actual +?.?% SA Cnslor EHS 61, ,167 1 (1,237) 63,170 63, ,240 Unbudgeted incr of 2% Actual +?.?% Peer Med CMS Guid Summer CMS 7,000 7,558 (558) 7,000 7,000 - Guid Summer EHS 14,050 16,921 (2,871) 14,050 14,050 - TOTAL CMS 352, ,978 5 (1,789) 354, , ,500 TOTAL EHS 586, , , , ,312 8 (12,288) TOTAL GUIDANCE 938, , , , , (9,788) ERCSD Proposed Budget FY Page 7 of 30

8 Salary Analysis FY Budget Development FY Nurse / Psych / Speech - TEACHERS Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Nurse Salary CMS 146, , , , Nurse Salary EHS 127, , , , Nurse Salary TLC 63, , ,625 63, Psych Sal CMS 73, , ,199 73, Psych Sal EHS 73, , ,199 73, Speech Path CMS 138, , , ,449 2 (65) Unneeded long Speech Path EHS 73, , ,199 73, TOTAL CMS 358, , , , (65) TOTAL EHS 337, , , , TOTAL N/P/S 695, , , , (65) Media / Training - TEACHERS Budget Bdg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Library Sal CMS 73, , ,199 73, Library Sal EHS 73, ,174 1 (975) 74,174 74, Long Media/Training TOTAL 146, ,373 2 (975) 147, , ERCSD Proposed Budget FY Page 8 of 30

9 Salary Analysis FY Budget Development FY Summary - SUPPORT / ADMIN 12/17/2010 Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Regular Education CMS Total 441, , (4,079) 455, , ,350 EHS Total 1,031, ,014, ,480 1,043,504 1,043, , Total 1,472, ,459, ,401 1,498,982 1,499, ,045 Special Education CMS Total 699, , , , , ,700 EHS Total 616, , (1,480) 640, , , Total 1,315, ,294, ,771 1,342,707 1,342, ,240 Vocational School SST Total 346, , (6,049) 361, , , Total 346, , (6,049) 361, , ,695 Extra-Curr / Athletics CMS Total 41, , ,024 42, EHS Total 85, , ,669 87, , Total 127, , , , ,539 Adult Education Total 107, , , , , Total 107, , , , ,553 Guidance CMS Total 21, , ,280 21, (200) EHS Total 63, , (20) 65,280 65, , Total 84, , ,560 86, ,740 Nurse CMS Total 26, , ,091 27, EHS Total 26, , (646) 28,067 28, , Total 52, , (644) 55,158 55, ,260 Media/Library CMS Total 59, , ,848 60, ,848 EHS Total 65, , ,465 65,065 65, (568) 2200 Total 124, , , , , ,280 School Bd/SPED Admin Total 156, , , , Total 156, , , , School Administration CMS Total 591, , , , , ,405 EHS Total 832, , , , , Total 1,423, ,422, ,250 1,454,824 1,454, ,380 Operations / Transportation Operations 1,509,067 1,463,731 45,336 1,498,249 1,481,606 (27,461) Transportation 24, , ,802 25, Total 1,534, ,488, ,452 1,524,051 1,507, (26,641) Summary Support/Admin CMS Total 1,879, ,859, ,320 1,911,117 1,911, ,717 EHS Total 2,721, ,704, ,913 2,782,721 2,782, ,767 Other Total 2,144, ,105, ,403 2,150,822 2,134, (10,393) Grand Total 6,746, ,668, ,636 6,844,660 6,828, ,091 Net Variance to Budget - 77,636 FTE Net Increase - Admin/Support 5,292,664 5,235,799 5,359,093 5,342,515 49,851 Special Ed Admin/Supt 1,453,375 1,432,604 1,485,567 1,485,615 32,240 ERCSD Proposed Budget FY Page 9 of 30

10 Salary Analysis FY Budget Development FY Regular Education - Support/Admin 12/17/2010 Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Reg Ed Aide CMS 186, ,308 9 (4,888) 197, , ,130 Total 63 hrs/day Total 66 hrs/day Extra hours & rates Total 66 hrs/day Match actual - CBA Reg Ed Aide EHS 283, , , , , (11,850) Total 89.5 hrs/day Total 89.0 hrs/day Savings on rates & hours Total 89.0 hrs/day Match actual - CBA Alt Ed Aide CMS 24, , ,102 25, Match actual - CBA Alt Ed Director EHS 78, , ,520 80, ,570 Rate savings Match actual - CBA Comp Aide CMS 20, , ,073 21, Match actual - CBA Comp Coord CMS 91, , ,380 93, ,830 Match actual - CBA Comp Coord EHS 91, , ,380 93, ,830 Match actual - CBA Comp Lab Aide EHS 77, , ,929 79, ,790 Rate savings Match actual - CBA Tech Maint Sal 401, , (4,167) 419, , ,355 Add'l tech less GBeCS $ Actual + 3.0% Sabbaticals CMS 18, , ,380 18, Sabbaticals EHS 18, , ,380 18, Substitutes Sal CMS 92, , ,000 92, Estimated Flat Substitutes Sal EHS 72, , ,550 72,000 72, Estimated Flat Tutors Sal CMS 8, , ,000 8, Estimated Flat Tutors Sal EHS 8, , ,800 8, Estimated Flat CMS Total 441, , (4,079) 455, , ,350 EHS Total 1,031, ,014, ,480 1,043,504 1,043, ,695 TOTALS 1,472,960 1,459,559 13,401 1,498,982 1,499,005 26,045 ERCSD Proposed Budget FY Page 10 of 30

11 Salary Analysis FY Budget Development FY Special Education - Support 12/17/2010 Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr SPED Aides CMS 587, , , , , (3,100) Less expensive hires - CBA SPED Aides EHS 533, , , , ,260 - CBA Oral Transliterator CMS 27, ,395 1 (4,195) 31,300 31, ,100 More expensive hire Match Actual SPED Coord CMS 84, , ,675 86, ,700 Match Actual - CBA SPED Coord EHS 82, ,000 1 (1,600) 85,680 85, ,280 Insufficient budget Match Actual - CBA CMS Total 699, , , , , ,700 EHS Total 616, , (1,480) 640, , , SPED TOTALS 1,315,475 1,294,704 20,771 1,342,707 1,342,715 27,240 SST VOC - Support / Admin Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr SST Principal 157, , , , ,080 Actual - CBA SST Admin Asst 80, ,074 2 (1,579) 84,553 84, ,065 Insufficient long Actual + 3% SST Aides 108, ,170 4 (4,470) 116, , ,550 More expensive hires - CBA SST TOTALS 346, ,544 8 (6,049) 361, , ,695 ExtraCurricular - Admin Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Ropes Course Dir - CMS 41, , ,024 42, Actual + 3% Athletic Director - EHS 85, , ,665 87, ,715 Actual - CBA ExtraCurr TOTALS 127, , , , ,539 Adult Education - Admin Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Adult Ed Director 77, , ,129 79, ,553 Adult Ed Staff 30,000 30,000-30,000 30,000 - Gross Appropriation Adult Ed TOTALS 107, , , , ,553 Guidance - Support Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Guid Clerical CMS 21, , ,280 21,280 1 (200) Actual + 3% Guid Clerical EHS 63, ,360 2 (20) 65,280 65, ,940 Actual + 3% Guidance TOTALS 84, , ,560 86, ,740 Nurse - Support Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Nurse Clerical CMS 26, , ,091 27, Actual + 3% Nurse Clerical EHS 26, ,246 1 (646) 28,067 28, ,470 Unbudgeted long Actual + 3% Nurse TOTALS 52, ,544 2 (644) 55,158 55, ,260 ERCSD Proposed Budget FY Page 11 of 30

12 Salary Analysis FY Budget Development FY Library - Support Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Library Aides CMS 59, , ,848 60, ,848 - CBA Library Aides EHS 65, , ,465 65,065 65,065 2 (568) Less expensive hire - CBA Nurse TOTALS 124, , , , , ,280 School Board / SPED Admin Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr School Board Sal CMS 9,300 9,300-6,800 6,800 (2,500) School Board Sal EHS 9,300 9,300-6,800 6,800 (2,500) SPED Admin Sal CMS 68, , ,430 71, ,500 Flat SPED Admin Sal EHS 68, , ,430 71, ,500 Flat SB/SPED Admin Tot 156, , , , School Administration Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Cent Off Switchboard Prin Admin CMS 416, , , , , ,995 Actual - CBA Prin Admin EHS 479, ,364 5 (19) 488, , ,615 Actual - CBA Admin Clerical CMS 166, ,182 5 (362) 172, , ,410 Actual + 3% Admin Clerical EHS 347, , , , ,360 Actual + 3% Support Stff Sub CMS 8,000 8,000-8,000 8,000 - Flat Support Stff Sub EHS 6,000 6,000-6,000 6,000 - Flat TOTAL - CMS 591, , , , , ,405 TOTAL - EHS 832, , , , ,975 School Admin Total 1,423, ,422, ,250 1,454,824 1,454, ,380 Operations/Maintenance Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Operations Admin 194, , , , ,756 3 (27,461) departure of Asst Mgr Cust/Maint/Grounds 1,314,850 1,294,144 20,706 1,331,493 1,314,850 - Rate savings +3% Ops/Maint Total 1,509, ,463, ,336 1,498,249 1,481,606 3 (27,461) Transportation Budgeted Budg FTE Projected FTE Variance Anticipated Proposed FTE Incr/Decr Transportation Coord 24, , ,802 25, ERCSD Proposed Budget FY Page 12 of 30

13 Telecommunications Lease 8/16/10 Last lease was transacted in 2004 for upgrades and improvements of telephones and telecommunications equipment Vendor was Carousel Industries Leasing Bank was Pemigewasset National Bank (now Northway Bank) Lease had final payment in August 2008 Actual costs listed include post-warranty annual maintenance contracts Current budget is being invested in equipment and software upgrades Proposed Budget amount is 18, Proposed change of Actual Actual Actual Budget Budget Budget 45, , , , , Actual 51, , , n/a ERCSD Proposed Budget FY Page 13 of 30

14 Property & Liability Insurance Schedule 8/16/ Actual Actual Budget Actual Budget Proposed Property & Liability 166, , , , , , Errors & Omissions Auto Treasurers Bond Work-site Based Learning 1, , , , , , Self-Insurance 27, , , , , , , , , , , , Projected cost with Primex for was $215,513 Proposal from LGC for was $129,473 LGC agreement provides for a budgetable increase for 3 years Actual increase for was 5% -- Proposed for includes 9% increase Actual increase for was 7.5% -- Proposed for includes 9% increase Increase over Budget 10, % ERCSD Proposed Budget FY Page 14 of 30

15 Debt Service Schedule 8/16/10 rev 10/12/10 Budget Budget Budget Budget Budget CMS - Interest 610, , , , ,283 New HS - Interest 559, , , ,548 ** 939, Subtotal Interest 1,170,405 1,329,692 1,480,966 1,626,163 1,697,437 CMS - Principal 693, , , , ,120 HS - Buyout - Principal New HS - Principal 2,691,674 2,576,249 2,460,141 2,352,703 2,250, Subtotal Principal 3,384,725 3,232,027 3,073,938 2,932,542 2,795,558 Subtotal Debt Service 4,555,130 4,561,719 4,554,904 4,558,705 4,492,995 ======== ======== ======== ======== ======== Totals $ 4,555,130 $ 4,561,719 $ 4,554,904 $ 4,558,705 $ 4,492,995 Change $ 6,589 $ (6,815) $ 3,801 $ (65,710) NOTE: Building Aid $ 2,372,131 $ 2,283,234 $ 2,191,341 $ 2,135,133 $ 2,056,897 Buyout CMS 384, , , , , EHS 1,702, ,633, ,565, ,527, ,471, SAU 52, , , , , SST 233, , , , , Net Cost $ 2,182,999 $ 2,278,485 $ 2,363,563 $ 2,423,572 $ 2,436,098 Change $ 95,487 $ 85,078 $ 60,009 $ 12,526 ** Refunding of bonds in 2010 saved $62,409 in interest expense this year. ERCSD Proposed Budget FY Page 15 of 30

16 Transportation 8/16/10 Actual Actual Budget Actual Budget Proposed Regular - CMS 480, , , , , ,710 Regular - EHS 494, , , , , , ,362 1,003, , ,623 1,033,080 1,069,420 Reg - Add'l Buses SST / Shuttle 89,623 95,887 68,064 85,130 70,210 72,740 Transp. Coordinator 29,428 29,340 24,260 23,771 24,990 25,810 Late Bus 36,402 41,303 43,030 45,208 44,530 46,590 Courier 18,559 19,890 19,210 20,586 19,880 22,050 SPED - CMS 180, , , , , ,520 SPED - EHS 191, , , , , ,540 SPED Summer CMS 5,213 7,725 9,500 7,478 9,500 8,500 SPED Summer EHS 5,213 7,725 9,500 8,198 9,500 8, , , , , , ,060 Athletics - CMS 13,881 17,311 19,800 17,861 19,800 19,800 Athletics - EHS 82,303 83,111 80,600 83,313 86,010 86, , , , , , ,810 ======== ======== ======== ======== ======== ======== Totals $ 1,626,365 $ 1,667,349 $ 1,671,806 $ 1,585,415 $ 1,728,900 $ 1,750, % Incr / Decr $ 21,580 Default 20,760 Request 820 Non-Salary Default $ 1,724,670 ERCSD Proposed Budget FY Page 16 of 30

17 Food Services & Grants Gross Appropriations 8/16/10 Food Service Fiscal Year Fiscal Year Fiscal Year Budget Proposed Appropriations 820, , , ,100, ,100, Actual Expenditures 866, , , n/a Budget Change - Grants / Gross Fiscal Year Fiscal Year Fiscal Year Budget Proposed Total Appropriations 1,398, ,398, ,318, ,118, ,118, Fed Funds 468, , , n/a - Local Grants 20, , , n/a - Enterprise 78, , , n/a - Total Actuals 566, , , n/a - Budget Change - ERCSD Proposed Budget FY Page 17 of 30

18 EXETER REGION COOPERATIVE SCHOOL DISTRICT FY BUDGET DEVELOPMENT NON-SALARY CMS EHS DW CMS EHS DW /17/ TOTAL TOTAL % ART $9,645 $14,810 $0 $24,455 $9,640 $14,810 $0 $24, % MUSIC 10,300 19, ,940 10,300 18, , % PHYSICAL ED 3,315 5, ,564 3,320 5, , % BASIC CLASSROOM 34,345 41, ,845 52,400 41, , % ALTERNATIVE ED 3,500 8, ,060 3,500 8, , % READING 5, ,800 5, , % MATHEMATICS 34,500 21, ,154 12,000 21, , % BUSINESS ED 0 4, , , , % SCIENCE 15,485 59, ,485 15,770 59, , % ENGLISH 17,555 10, ,555 17,755 10, , % ESL/ESOL/ELL 1, ,700 1, , % SOCIAL STUDIES 5,100 15, ,424 4,950 15, , % WORLD LANGUAGE 7,547 24, ,947 7,547 24, , % HEALTH 2,259 3, ,759 2,059 2, , % FAMILY & CONS SCIENCE 7,120 9, ,120 7,100 9, , % TECH ED/ DRIVER ED 7,120 7,595 18,078 32,793 7,100 7,595 18,078 32, % COMPUTER 140, ,800 23, , , ,900 23, , % SUBS/SABB/TUT/STAFF DEV 0 20, , % REGULAR EDUCATION $305,341 $406,132 $41,878 $753,351 $300,841 $386,024 $41,878 $728, % SPECIAL EDUCATION % SEACOAST SCH OF TECH , , , , % ATHLETICS/XCURR 36, , ,266 36, , , % ADULT ED ,500 18, ,500 18, % GUIDANCE/ATTENDANCE 19,650 63, ,996 7,835 73, , % NURSE/HEALTH SERVICES 6,135 4, ,635 6,100 4, , % PSYCH/SPEECH PATH % MEDIA/TRAINING 48,000 53, ,556 48,000 54, , % SCHOOL BD/SPED ADMIN ,900 85, ,900 85, % SAU #16 ADMIN % SCHOOL ADMIN 120, , , , , , % FISCAL SERVICES % PLANT OPERATIONS % UTILITIES/ENERGY % TRANSPORTATION % BENEFITS % INSURANCE % GENERAL FUND TOTAL 536, , ,278 1,730, , , ,278 1,710, % ($10,850) ($9,150) $0 ($20,000) ERCSD Proposed Budget FY Page 18 of 30

19 EXETER REGION COOPERATIVE - SPED BUDGET FY /15/10 rev 12/12/10 SPED SUPPLIES $$ Change BUDGET ACTUAL BUDGET PROPOSED 1286 SPED UNDIST. SUPPLIES CMS $ 17, $ 16, $ 17, $ 18, $ 1, SPED UNDIST. SUPPLIES HS 16, , , , SPED DIRECTOR SUPPLY CMS 5, , , , SPED DIRECTOR SUPPLY HS 5, , , , SPED SERVICES/EQUIP 2055 SPED CONTRACTED SERVICES CMS 36, (65.00) 34, , (4,000.00) 5108 SPED ADMIN COORD. EVAL CMS 9, , , , (3,000.00) 5582 SPED OTHER CONTRACTS CMS 4, , , (1,000.00) 5592 SPED SLC ASSESSMENT CMS 1, , , SPED CONTRACTED SERV. HS 68, , , , (12,000.00) 5109 SPED ADMIN COORD. EVAL HS 1, , , SPED OTHER CONTRACTS HS 12, , , , (2,000.00) 5593 SPED SLC ASSESSMENT HS 1, , , SPED LEGAL CMS 13, , , , SPED LEGAL HS 13, , , , SPED TRAVEL CMS 1, , , SPED INSERVICE CMS 1, , (1,000.00) 5555 SPED TRAVEL HS 1, , , , SPED INSERVICE HS 1, , (1,000.00) 4103 SPED SUMMER SCHOOL SUPP CMS 1, , , SPED SUMMER SCHOOL EXP HS 14, , , (2,000.00) 4104 SPED SUMMER SCHOOL SUPP HS 1, , , SPED COORD EQUIP CMS 5, , , , SPED RESOURCE RM. FURN. CMS 1, , (1,000.00) 2410 SPED RESOURCE ROOM FURN. EHS 1, , (1,000.00) 5099 SPED COORD EQUIP HS 20, , , , (3,000.00) $ 251, $ 137, $ 242, $ 216, $ (26,000.00) PSYCHOLOGY SERVICES 5443 PSYCH. 2ND OPINION CMS 2, , , PSYCH. 2ND OPINION HS 2, , , $ 5, $ - $ 5, $ 5, $ - PHYSICAL THERAPY SERV PHYSICAL THERAPY SERV.CMS 25, , , , (4,000.00) 1277 PHYSICAL THERAPY SERV.HS 25, , , , (4,000.00) $ 50, $ 22, $ 48, $ 40, $ (8,000.00) OCCUPATIONAL THERAPY SERV OCCUPATIONAL THERAPY SERV. CMS 20, , , , OCCUPATIONAL THERAPY SERV. HS 20, , , , $ 41, $ 13, $ 37, $ 37, $ - AUDIOLOGY SERVICES 5445 AUDIOLOGY SERVICES CMS 1, , , AUDIOLOGY SERVICES HS 1, , , $ 3, $ 1, $ 3, $ 3, $ - $ 350, $ 174, $ 335, $ 301, $ (34,000.00) SPED TUITION -9.2% 2101 SPED TUITION CMS $ 109, $ 31, $ 87, $ 87, SPED TUITION HS & , , , , $ 1,099, $ 870, $ 957, $ 957, $ - 0.0% GRAND TOTAL $ 1,449, $ 1,044, $ 1,293, $ 1,259, $ (34,000.00) -2.0% ERCSD Proposed Budget FY Page 19 of 30

20 ERCSD - BENEFITS PROPOSED BUDGET FY Nov FY BENEFITS - PROPOSED BUDGET 12/17/ BUDGET ANTICIPATED PROPOSED DIFFERENCE % DIFF BUDG % DIFF PROJ HEALTH INSURANCE $ 5,588,058 $ 5,422,480 $ 5,660,270 $ 72, % 1.33% DENTAL 166, , , % 0.20% LIFE 62,174 61,636 62, % 0.64% WORKERS' COMP 99,742 93, ,140 2, % 2.56% RETIREMENT 1,916,266 1,858,140 2,085, , % 9.13% STEP INC 30,000 30,000 30, % 0.00% FICA 1,817,726 1,784,764 1,824,274 6, % 0.37% UNEMPLOYMENT 27,708 42,627 55,420 27, % 65.01% PROF. STUDY 120, , , % 0.00% $ 9,828,364 $ 9,558,603 $ 10,107,644 $ 279, % 2.92% HEALTH INSURANCE Not-to-exceed rate 4.40% DENTAL Increase per LGC 4.50% LIFE & LTD Increase budgeted 1.50% WORKERS' COMP Based upon total wages 9.00% RETIREMENT Increase for new rates Teachers 9.07% 13.09% Non-Certified 11.09% 21.07% STEP INC Flat budget --- FICA Based upon total wages 7.65% UNEMPLOYMENT Increase per LGC % PROF. STUDY Flat budget --- ERCSD Proposed Budget FY Page 20 of 30

21 SAU #16 Budget - FY sauassess12 12/6/ Valuation # Pupils Pupil % Combined FY % Change Town Equalized val. Percentage ADM Percentage Assessment from Brentwood $ 216,169, % % 5.87% -4.1% $ 109, % East Kingston 129,190, % % 3.37% 7.7% $ 62, % Exeter 716,001, % % 17.14% 0.1% $ 318, % Kensington 157,811, % % 3.62% 0.9% $ 67, % Newfields 115,596, % % 2.84% 2.0% $ 52, % Stratham 542,940, % % 12.11% 2.9% $ 224, % Co Op 2,308,007, % 3, % 55.05% -0.8% $ 1,022, % TOTAL $ 4,185,716, % 5, % % $ 1,857, % ERCSD Proposed Budget FY Page 21 of 30

22 ERCSD MAINTENANCE BUDGET OUTLINE 11/17/ CATEGORY/ACCOUNT ACTUALS ACTUALS ACTUALS BUDGETED REQUESTED CHANGE Salaries $ 1,558, $ 1,636, $ 1,537, $ 1,509, $ 1,498, $ (10,818.00) TOTAL SALARY $ 1,558, $ 1,636, $ 1,537, $ 1,509, $ 1,498, $ (10,818.00) CATEGORY/ACCOUNT ACTUALS ACTUALS ACTUALS BUDGETED REQUESTED Travel $ 18, $ 18, $ 18, $ 18, $ 15, $ (2,700.00) Water/Sewer $ 22, $ 31, $ 19, $ 33, $ 22, $ (11,300.00) Snow Removal $ 120, $ 118, $ 65, $ 126, $ 124, $ (2,000.00) Rubbish $ 54, $ 58, $ 54, $ 62, $ 56, $ (6,500.00) Cleaning Supplies $ 63, $ 123, $ 125, $ 118, $ 120, $ 2, Maintenance Supplies $ 95, $ 90, $ 110, $ 99, $ 110, $ 10, Natural Gas $ 160, $ 151, $ 144, $ 182, $ 224, $ 42, Electric $ 917, $ 920, $ 823, $ 875, $ 855, $ (20,000.00) Fuel Oil $ 481, $ 359, $ 201, $ 260, $ 260, $ - Revolution Energy $ - $ - $ 113, $ 150, $ 150, Grounds Supplies $ 126, $ 158, $ 217, $ 140, $ 169, $ 29, Maintenance Contracts $ 351, $ 355, $ 268, $ 354, $ 287, $ (67,113.00) CATEGORY/ACCOUNT ACTUALS ACTUALS ACTUALS BUDGETED REQUESTED Furniture $ 28, $ 41, $ 21, $ 30, $ 17, $ (13,000.00) TOTAL NON-SALARY $ 2,440, $ 2,428, $ 2,184, $ 2,449, $ 2,411, $ (37,545.00) Plant Operations $ 858, $ 965, $ 882, $ 948, $ 900, $ (48,245.00) Utilities $ 1,581, $ 1,462, $ 1,302, $ 1,500, $ 1,511, $ 10, ERCSD Proposed Budget FY Page 22 of 30

23 Default Budget Details for FY /12/10 Total default increase = $ 364, % Increase over FY A. Benefits increases, including payroll tax expenses 279, % Health +4.4% Dental +4.5% NHRS +13% for Teachers, +21% for Employees B. Salary increases per contract and work agreement 166, % Increases in pay for same positions as FY C. Student Transportation increases per multi-year contract 20, % Contracted increase of 3.5% D. Utilities increases 10, % Increases in contracted rates for natural gas and fuel oil E. Increase in Liability Insurance 10, % F. SAU Assessment decrease (2,990) -0.01% E. Decrease of one-time Non-Salary appropriation (20,000) -0.04% Reflects reduction of appropriation for NEASC G. Decreases in Special Education equipment, contracts, tuitions (34,000) -0.07% Tuitions and services according to identified student needs D. Debt Service decreases due to bond refunding (65,710) -0.14% ERCSD Proposed Budget FY Page 23 of 30

24 Budget Requests (Reductions) beyond Default Budget for FY /12/10 Total requests = $ % Increase from FY A. Staffing Requests 0.27% FTE Pay Benefits FICA NHRS Unemp W/C Med Dental LifeLTD 1 Guidance Counselor at CMS ,600 6, Alumni Relations / Development ,500 13, Television Studio Coordinator ,500 2, Staffing Requests Total $ 109,600 Salary $ 22,140 Benefits B. Plant Operations Reduction $ (48,245) Reductions in operations accounts, especially in maintenance contracts -0.10% C. Capital Improvement Requests $ 281,775 Budgeting for specific facility improvement, security, and efficiency projects at district buildings 0.58% D. Find Offsetting Savings from Health, etc. $ (365,270) -0.75% ERCSD Proposed Budget FY Page 24 of 30

25 12/12/10 Exeter Region Cooperative FY Rue Projection Actual MS-24 Estimated FY Sept 2010 FY LOCAL Tuition 916, , ,000 Earnings on Investment 14,982 15,000 15,000 Food Service Sales 818, , ,000 Student Activities 300, , ,000 Other Local Sources 380, , ,000 Rental Income 131, , ,000 Land Sale - - Impact Fees (Brentwood/Exeter) 22,732 39,064 25,000 STATE Building Aid 2,191,341 2,135,133 2,056,897 Catastrophic Aid 252, , ,000 Vocational Aid 1,248,337 1,128,620 1,199,160 Child Nutrition 7,420 10,000 10,000 Drivers Ed FEDERAL Program Grants 376, , ,510 Vocational Ed 312, , ,000 Adult Ed 330, , ,000 Child Nutrition 165, , ,000 Medicaid 318, , ,000 OTHER SOURCES Other Special Rues Transfer from Cap Res SUPPLEMENTAL APPROPRIATIONS Voted from Fund Balance 180, ,000 40,000 Prior Year Fund Balance 1,928,734 1,936,427 1,500, TOTAL 9,894,812 9,351,069 8,952,567 (398,502) Adequate Education Grant 4,659,048 4,658,580 4,658,580 ERCSD Proposed Budget FY Page 25 of 30

26 PROJECTED TAX IMPACT OF PROPOSED BUDGET 12/21/10 Prior Year Ensuing Year Increase % Tax Impact Test Flat xls SUBTOTAL 1 Appropriations Recommended ( page 2) $ 48,557,860 $ 48,922,530 $ 364, % SUBTOTAL 2 Special Warrant Articles (from page 3) 180,000 40,000 (140,000) % SUBTOTAL 3 Individual Warrant Articles (from page 3) - 449, , % TOTAL Appropriations Recommended 48,737,860 49,411, , % LESS: Amount of Estimated Rues 9,351,069 8,952,567 (398,502) -4.26% SUB-TOTAL - TOTAL APPORTIONMENT $ 39,386,791 $ 40,459,328 $ 1,072, % ERCSD Proposed Budget FY Page 26 of 30

27 TOTAL APPORTIONMENT (Before deduction of State Grant) WITH NO PROJECTED CHANGE IN APPORTIONMENT Prior Year Ensuing Year Increase BRENTWOOD $ 6,079,194 $ 6,244,735 $ 165, % change from 15.43% to 15.??% EAST KINGSTON $ 2,861,765 $ 2,939,693 $ 77, % change from 7.27% to 7.??% EXETER $ 15,459,395 $ 15,880,367 $ 420, % change from 39.25% to 39.??% KENSINGTON $ 2,785,749 $ 2,861,607 $ 75, % change from 7.07% to 7.??% NEWFIELDS $ 2,753,452 $ 2,828,430 $ 74, % change from 6.99% to 7.??% STRATHAM $ 9,447,237 $ 9,704,493 $ 257, % change from 23.99% to 24.??% TOTAL APPORTIONMENT $ 39,386,792 $ 40,459,325 $ 1,072, % ERCSD Proposed Budget FY Page 27 of 30

28 LESS: Amount of Adequate Education Grant DISTRIBUTION OF ADEQUATE EDUCATION GRANT Prior Year Ensuing Year Increase BRENTWOOD $ 1,016,111 $ 1,016,111 $ % EAST KINGSTON $ 352,267 $ 352,267 $ % EXETER $ 1,870,502 $ 1,870,502 $ % KENSINGTON $ 242,875 $ 242,875 $ % NEWFIELDS $ 378,706 $ 378,706 $ % STRATHAM $ 798,119 $ 798,119 $ % TOTAL $ 4,658,580 $ 4,658,580 $ % ERCSD Proposed Budget FY Page 28 of 30

29 Estimated Amount of Local Taxes to be Raised ESTIMATE OF LOCAL TAX DOLLARS TO BE RAISED (NET OF STATE AID) Prior Year Ensuing Year Increase BRENTWOOD $ 5,063,083 $ 5,228,624 $ 165, % EAST KINGSTON $ 2,509,498 $ 2,587,426 $ 77, % EXETER $ 13,588,893 $ 14,009,865 $ 420, % KENSINGTON $ 2,542,874 $ 2,618,732 $ 75, % NEWFIELDS $ 2,374,746 $ 2,449,724 $ 74, % STRATHAM $ 8,649,118 $ 8,906,374 $ 257, % TOTAL $ 34,728,212 $ 35,800,745 $ 1,072, % ERCSD Proposed Budget FY Page 29 of 30

30 TAX IMPACT - TEST NO CHANGE IN BURDEN Prior Year Ensuing Year Increase NO INCREASE IN TAX BASE BRENTWOOD $ $ $ 0.35 EAST KINGSTON $ 8.49 $ 8.75 $ 0.26 EXETER $ 8.77 $ 9.04 $ 0.27 KENSINGTON $ 7.41 $ 7.63 $ 0.22 NEWFIELDS $ 9.29 $ 9.59 $ 0.29 STRATHAM $ 7.20 $ 7.42 $ 0.21 SAU $ 8.43 $ 8.69 $ 0.26 ERCSD Proposed Budget FY Page 30 of 30