Quabbin Regional School District FY19 PRELIMINARY BUDGET Presentation Series #1 Budget Subcommittee Meeting January 25, 2018 - PDC, 6:30 pm
Accountability & Transparency
DESE Standards & Indicators Financial & Asset Management: The district budget document is clear, comprehensive and aligned to district goals including student achievement and educator effectiveness goals. The budget is created through an open, participatory process. The district pursues and secures resources to improve education. The district effectively manages its financial and capital assets and does the appropriate long-term planning. MA DESE, Center for District and School Accountability
Indicator 1: Thorough & Inclusive Budget Development b. Budget development is driven by district and school plans; student outcomes data is used in both c. Student needs drive resource allocation to schools e. Stakeholders are involved in budget development
Indicator 2: Complete & Usable Budget Document a. The budget document and related formal presentation documents have clear and useful summaries as well as financial detail b. The budget summary includes narrative about key priorities and how they are supported financially d. The budget document includes trends information for several years, at least at a summary level e. School Committee hold public hearing
Capital Plan
Capital Plan - 2018 The Capital Plan has been updated by the Plant & Facilities Subcommittee and will be presented to the School Committee at its February meeting for review and approval The Preliminary Budget includes Capital Projects that effect assessment calculations differently
Capital Projects as part of the Budget QRMHS parking lot, driveway, sidewalks $300,000 QRHS computer lab floor $ 9,000 Annual floor replacement: Hardwick $16,000 Hubbardston $20,000 New Braintree $20,000 Oakham $16,000 $ 72,000 $381,000
Student Enrollment Who are we preparing a budget for?
Total Student Enrollment School Year 15/16 16/17 17/18 Over Time Prior Yr 3 yrs 15 yrs QRMS 429 424 396-28 -33-166 QRHS 733 689 670-19 -63-327 Ruggles Lane 398 368 464 96 66-80 Hardwick 221 194 194 0-27 -79 Hubbardston 313 316 319 3 6-154 New Braintree 137 108 54-54 -83-39 Oakham 164 149 129-20 -35-159 Total 2,395 2,248 2,226-22 -169-1,004
Total Resident Students School Year 15/16 16/17 17/18 Over Time used for budget year FY17 FY18 FY19 Prior Yr 3 yrs 15 yrs Barre 799 755 772 17-27 -331 Hardwick 380 359 345-14 -35-103 Hubbardston 529 495 492-3 -37-354 New Braintree 144 137 136-1 -8-40 Oakham 245 230 241 11-4 -170 Total 2,097 1,976 1,986 10-111 -998
Student Attending as School Choice In 450.00 429.20 400.00 350.00 300.00 394.80 344.60 313.42 278.90 407.20 404.90 373.40 346.90 345.90 330.90 308.08 325.26 309.18 289.00 250.00 247.93 200.00 163.90 199.60 206.70 150.00 100.00 50.00 0.00 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18
Total Students 2017/2018 Residents in Quabbin Schools 1,936 Residents in OOD Placement * 45 Residents Receiving Services Only 2 School Choice Students 289 School Choice Student in OOD 1 Financially Responsible for 3 Total Enrollment 2,276 * Includes 16 students that QRSD is programmatically, but not financially, responsible for, ie: Group Homes/Stetson
Resident Students School Choice Out 120.00 110.18 101.43 100.00 95.10 97.04 94.60 95.40 94.00 86.70 82.70 80.00 74.50 71.80 67.60 60.00 54.40 45.18 40.00 20.00 23.30 22.00 29.50 19.01 28.40 0.00 SY00 SY01 SY02 SY03 SY04 SY05 SY06 SY07 SY08 SY09 SY10 SY11 SY12 SY13 SY14 SY15 SY16 SY17 SY18
Where are they attending? * Ashburnham-Westminster 6 Athol-Royalston 2 Burlington 2 Clinton 2 Fitchburg 1 Gardner 5 Hudson 1 Leominster 1 MAVA (MA Virtual Academy) 6 Narragansett 2 North Brookfield 9 Petersham 5 Quaboag 7 Ralph C Mahar 6 Spencer-East Brookfield 2 Tantasqua 1 TECCA (TEC Connections Academy) 8 Wachusett 10 Ware 16 Worcester 2 TOTAL 94 * Data as of DESE December report
Resident Students - Charter 35.00 32.72 30.30 30.00 25.00 24.17 24.00 Sizer School 18 20.00 15.60 17.66 16.00 Francis W. Parker - 6 15.00 11.00 11.10 13.69 12.31 12.55 11.79 10.00 8.00 5.00 0.00 SY05 SY06 SY07 SY08 SY09 SY10 SY11 SY12 SY13 SY14 SY15 SY16 SY17 SY18*
Educational Challenges/Opportunities
In addition to current challenges Addressing New Challenges Supporting Social and Emotional Needs of Students & Understanding the Impact on Learning Rising Special Education Costs New Accountability Standards for Student Performance New Science Standards will require Professional Development & Classroom Resources New Math Standards will require Professional Development & Classroom Resources
Positions Requested / Reduced POSITION Requested Prelim Budget Intervention Tutor 2.0 2.0 Art Teacher 1.0 0.0 Elementary Teacher 1.0 0.0 Adjustment Counselor 2.0 1.0 Special Ed Teacher 2.4 2.4 Special Ed Para 2.0 2.0 Elementary Teacher -2.0 10.4 5.4
Fiscal Challenges/Opportunities
Revenue Questions 1) Chapter 71 Regional School Transportation now shared by Charter Schools 2) Circuit Breaker (reimbursement for special education costs) not funded at 75% for costs over 4x Foundation (by MGL) expecting 65% - impacts FY20 3)McKinney-Vento (reimbursement for transportation of homeless students) FY17 funded at 58% - will that continue? 4) Use of E&D for current year = $427,000 FY19 starts with a revenue deficit 5) Medicaid Reimbursement will the Federal budget allocate this in a comparable fashion?
Budget Knowns & Unknowns 1) Capital Projects: Middle/High School & Floor Replacement Plan fund? 2) Special Education Transportation joint bid due January 30 th 3) Superintendent s Salary 4) Heating Oil bid up 12.1%, usage up slightly at Ruggles Lane & Hardwick 5) Retired Teachers Health Insurance up 15.5% for FY18, compounds in FY19 6) Worcester Regional Retirement assessment up 9.9% ($86,538) 7) Special Education Private Residential School Tuition rate increase by 27%, effective retroactive to 12/1/17. 8) Hubbardston Center School to be used by town? Rental Payment for utilities? May need to move Custodian Salary into budget ($42k)
Preliminary Budget
Appropriation Category FY18 Current Budget FY19 Preliminary Budget (PP1) PP1 $ Diff from Current Budget PP1 % Diff from Current Budget Undesignated & Reg Education 1100-1435 District Administration $990,694 $1,097,465 $106,771 10.8% 1450/2250 Technology $604,933 $547,148 -$57,785-9.6% 2120-3200 Instructional Support $12,625,211 $12,873,934 $248,723 2.0% 3300 Transportation Services $1,315,185 $1,307,685 -$7,500-0.6% 3400 Food & Nutritional Services $500 $500 $0 0.0% 3510-3520 Athletics & Student Activities $536,655 $556,433 $19,778 3.7% 3600 School Security $160,599 $160,202 -$397-0.2% 4110-4300 Facilities $2,915,536 $3,286,587 $371,051 12.7% 4400/4450 Networking & Telecommunications $174,259 $169,923 -$4,336-2.5% 5100-5250 Benefits $5,455,277 $6,185,796 $730,519 13.4% 5260 Fixed Charges $133,636 $140,967 $7,331 5.5% 9000 Tuition $966,984 $977,942 $10,958 1.1% Total Undesignated & Reg Ed $25,879,468 $27,304,581 $1,425,113 5.5% Special Education 1435 Legal Services $20,000 $20,000 $0 0.0% 1450/2450 Technology $11,500 $8,000 -$3,500-30.4% 2110-3200 Instructional Support $4,212,539 $4,661,063 $448,524 10.6% 3300 Transportation Services $1,232,578 $1,232,578 $0 0.0% 9000 Tuition $2,027,523 $1,650,831 -$376,692-18.6% Total Special Education $7,504,140 $7,572,472 $68,332 0.9% Total Non-Debt Operating Budget $33,383,607 $34,877,053 $1,493,446 4.5% 8000 Debt $135,450 $131,250 -$4,200-3.1% Total Budget Appropriation $33,519,057 $35,008,303 $1,489,246 4.4%
State Aid Governor s Proposal Released 1/24/18 Cherry Sheet Revenue
Cherry Sheet FY2018 Cherry Sheet Estimate FY2019 Governor's Budget Proposal Difference from Prior Year Chapter 70 * $16,525,258 $16,566,358 $41,100 Regional School Transportation $832,325 $730,616 ($101,709) Charter Tuition Reimbursement $37,144 $60,340 $23,196 Total General Fund Revenues $17,394,727 $17,357,314 ($37,413) * $20/Foundation Enrollment fte FY2019 Local Aid Estimates Quabbin 213/320 districts received $20/student in Chapter 70 Aid
Member Town Finances
More Fiscal Challenges/Opportunities DLS At-a-Glance Data Barre Hardwick Hubbardston New Braintree Oakham 2018 Tax Levy Limit $8,128,984 $3,811,640 $6,774,154 $1,966,946 $2,963,417 2018 Tax Levy $8,080,710 $3,792,020 $6,772,982 $1,966,267 $2,962,927 2018 Excess Levy Capacity $48,274 $19,620 $1,172 $679 $490 Certified Free Cash $658,216 $210,913 $669,531 $6,377 $253,920 2016 Stabilization $0 $0 $380,243 $0 $484,917 2018 Overlay Reserve $103,019 $50,702 $79,533 $19,279 $25,666 Total Reserve $761,235 $261,615 $1,129,307 $25,656 $764,503 2018 Projected Revenue $12,913,922 $5,905,176 $9,217,986 $2,404,960 $4,068,423 Reserve as % of Revenue 5.9% 4.4% 12.3% 1.1% 18.8% QRSD s certified E&D balance = $1,094,239, Stabilization = $108,988; 3.3% of Projected Revenue
Assessment Calculations using Governor s Budget
Estimating Assessments under Different Scenarios Preliminary (PP1) Cut - or Fund w/e&d, MHS Capital Projects Cut - or Fund w/e&d, Elem Floors Match FY18 use of E&D -$309,000 -$72,000 -$270,000 Budget $35,008,303 Budget Increase 4.40% Assessment Increase Barre 13.98% 11.64% 11.11% 9.12% Hardwick 12.42% 10.26% 9.74% 7.75% Hubbardston 12.93% 11.24% 10.82% 9.25% New Braintree 8.49% 6.65% 6.25% 4.71% Oakham 13.83% 11.93% 11.51% 9.94% Total 12.99% 10.96% 10.48% 8.71%
School Committee Directive Reduce budget to get lower assessments Budget Subcommittee meeting February 8 th, 6:00 School Committee meeting February 8 th, 6:30 Hubbardston