Maine School Administrative District No. 1 Castle Hill * Chapman * Mapleton * Presque Isle * Westfield BUDGET PROPOSAL OF THE BOARD OF DIRECTORS July 1, 2018 to June 30, 2019 5/16/2018
REVENUE SUMMARY (Including Adult Education) HISTORICAL 2018-19 2017-18 FY 18-19 2015-2016 2016-17 PROPOSED ACTUAL INCREASE ACTUAL ACTUAL SOURCE BUDGET BUDGET (DECREASE) BUDGET BUDGET REGULAR PROGRAMS State Source EPS Allocation 13,436,355 11,918,791 1,517,564 11,666,524 12,141,104 Local Property Tax Required (8.51) 6,611,419 6,419,751 191,668 6,654,680 6,457,815 Additional @ Mils 1,837,704 1,654,626 183,078 820,121 1,163,601 Debt Service 273,692 282,118 (8,426) 881,967 888,827 Other Receipts Cash Balance 2,201,510 3,190,978 (989,468) 3,620,985 3,201,015 Service Provider Fees 207,705 153,261 54,444 37,600 152,261 Vocational Farm Sales 40,000 140,000 (100,000) 140,000 140,000 Foreign Students Tuition 30,000 40,000 (10,000) 34,000 34,000 Turf - Donations & Gate Receipts 5,000 5,000-5,000 5,000 MaineCare 52,970 76,021 (23,051) - 76,021 Miscellaneous 103,264 103,250 14 30,000 85,000 TOTALS REGULAR PROGRAMS 24,799,619 23,983,796 815,823 23,890,877 24,344,644 ADULT EDUCATION Local Taxes 95,000 120,000 (25,000) 94,990 94,990 State Funds (EPS) 94,686 79,246 15,440 79,246 79,246 AEFLA Grant 21,281 Adult Ed Allocation 57,909 Self Sustaining Fees 44,867 47,968 (3,101) 72,978 72,978 TOTALS ADULT EDUCATION 313,743 247,214 (12,661) 247,214 247,214 SUMMARY BUDGET TOTALS 25,113,362 24,231,010 803,162 24,138,091 24,591,858 PROPERTY TAX LEVIES AVG StateValuation Property % of District In Millions Tax Levy Tax Levy Change Percent Percent Change Valuation AVG 2018-2019 2017-2018 In Levy Change Due to Valuations Castle Hill 3.33% 25.850 293,633 280,957 12,676 4.51% 0.55% Chapman 3.94% 30.600 347,422 332,222 15,200 4.58% 0.61% Mapleton 17.12% 132.975 1,509,610 1,400,404 109,206 7.80% 3.71% Presque Isle 71.76% 557.500 6,327,664 6,144,373 183,291 2.98% -0.92% Westfield 3.85% 29.975 339,486 318,539 20,947 6.58% 2.54% TOTALS 100.00% 776.900 8,817,815 8,476,495 341,320 4.03% 0.09% Page 1
MAINE SCHOOL ADMINISTRATIVE DISTRICT NO. 1 Castle Hill*Mapleton*Presque Isle*Westfield WARRANT FOR THE DISTRICT BUDGET MEETING TO CONSIDER THE DISTRICT BUDGET FOR THE PERIOD JULY 1, 2018 THROUGH JUNE 30, 2019 To Nicole Erickson, a resident of Maine School Administrative District No. 1 in the County of Aroostook and State of Maine. GREETINGS: In the name of the State of Maine, you are hereby required to notify and warn the voters of Maine School Administrative District No. 1, the same being the registered voters of the Towns of Castle Hill, Chapman, Mapleton, and Westfield; and the voters of the City of Presque Isle, to assemble at the Presque Isle High School Cafeteria in the City of Presque Isle, Maine on the 22 nd of May at 7:00 PM prevailing time then and there to act upon the following articles: Article 1: To elect a moderator to preside at said meeting. Article 2: To see what sum the District will be authorized to expend for Regular Instruction (Board of School Directors recommends) $ 9,050,656.51 Article 2 includes all regular Prekindergarten to Grade 12 education, alternative education, as well as ESL (English as a second language) and GT (gifted and talented) programs. Teachers, aides and substitute teacher salaries and benefits are in this cost center. Article 3: To see what sum the District will be authorized to expend for Special Education. (Board of School Directors recommends) $3,253, 406.15 Article 3 includes all special education programs. Listed here are instructional, speech pathology, psychological evaluations, physical therapy, occupational therapy and out-of-district services, as well as the administration of these programs. Article 4: To see what sum the District will be authorized to expend for Career & Technical Education. (CTE) (Board of School Directors recommends) $ 1,619,245.06 Article 4 includes all vocational instructional programs including the school farm, as well as administrators and operation/maintenance of the technical center. Students support services of guidance and instructional staff training are also included that support CTE in this cost center. Article 5: To see what sum the District will be authorized to expend for Other Instruction. (Board of School Directors recommends) $ 836,554.61 Article 5 includes co-curricular, extra-curricular and summer school programs. This Category covers athletic directors, advisors and coaching salaries referees and uniforms. Also listed are cost associated with facility use for in-district events and the transportation of students for out-of-district events. 2
Article 6: To see what sum the District will be authorized to expend for Students & Staff Support. (Board of School Directors recommends) $ 2,104,440.88 Article 6 includes services provided by guidance counselors, nurses, library staff and technology staff. The administration of student testing and improvement of instruction as well as staff training are also in this category. Computer hardware and software for instructional use, library books and student assessment supplies are the majority of supply items. Article 7: To see what sum the District will be authorized to expend for System Administration. (Board of School Directors recommends) $ 741,528.46 Article 7 includes Board of Directors, Superintendent of Schools and Business Office functions. Costs associated with the administration of the school district include legal fees, annual audit services, and liability insurance coverage. Article 8: To see what sum the District will be authorized to expend for School Administration. (Board of School Directors recommends) $ 1,157,067.85 Article 8 includes services of principals, clerical support, administrative supplies, professional dues, student-based fees and graduation expenses. Article 9: To see what sum the District will be authorized to expend for Transportation & Buses. (Board of School Directors recommends) $ 2,446,312.49 Article 9 includes the cost of transporting students to and from school. This category includes the salaries/benefits of bus drivers and mechanics, maintenance of school buses, vehicle fuel and the utility costs associated with the bus garage. Article 10: To see what sum the District will be authorized to expend for Facilities Maintenance. (Board of School Directors recommends) $ 3,011,714.99 Article 10 includes custodial and maintenance staff and cleaning and repair supplies to buildings and grounds, as well as purchased services on planned facility projects. Minor capital loan payments on energy projects completed throughout MSAD #1 are also in this cost center. Article 11: To see what sum the District will he authorized to expend for Debt Service & Other Commitments. (Board of School Directors recommends) $ 273,692.00 Article 11 includes major capital improvement debt service. Article 12: To see what sum the District will be authorized to expend for All Other Expenditures including School Lunch. (Board of School Directors recommends) $ 305,000.00 Article 12 includes the portion of the Nutrition Program that is supported by the general fund. This includes and inter-fund transfer to cover the amount that is not reimbursed by the State or received in school lunch fees. 3
Article 13: To see what sum the municipality will appropriate from the school administrative unit s contribution to the total cost of funding public education from Pre- Kindergarten to Grade 12 as described in the Essential Programs and Services Funding Act and to see what sum each municipality will raise as each municipality s contribution to the total cost of funding public education from Pre-Kindergarten to Grade 12 as described in the Essential Programs and Services Funding Act in accordance with the Maine Revised Statutes, Title 20-A, 15688. Recommended amounts set forth below: Total allocated (by municipality). Total raised (and District assessments by municipality) Castle Hill $ 476,387.67 Castle Hill $ 219,983.50 Chapman $ 535,704.42 Chapman $ 260,406.00 Mapleton $ 3,432,957.06 Mapleton $ 1,131,617.25 Presque Isle $ 13,527,926.89 Presque Isle $ 4,744,325.00 Westfield $ 563,509.15 Westfield $ 255,087.25 Total Appropriated $ 18,536,485.19 Total Raised $ 6,611,419.00 Explanation: The District s contribution to the total cost of funding public education from Pre-Kindergarten to Grade 12 as described in the Essential Programs and Services Funding Acts is the amount of money determined by state law to be the MINIMUM amount that a municipality must raise in order to receive the full amount of state dollars. Article 14: To see what sum the District will raise and appropriate for the annual payments on debt service previously approved by the legislative body 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 school administrative unit s contribution to the total cost of funding public education from Pre-Kindergarten to Grade 12. (Board of School Directors recommends) $ 273,692.00 Explanation: non-state-funded debt service is the amount of money needed for the annual payments on the districts long term debt for major capital school construction projects that are not approved for state subsidy. The bonding of this long-term debt was previously approved by the voters or other legislative body. Article 15: (Written ballot required.) To see what sum the District will raise and appropriate in additional local funds (Recommends $ 2,111,396.00) which exceeds the State s Essential Programs and Services allocation model by $1,573,927.00. (Board of School Directors recommends) $ 2,111,396.00 Explanation: The additional local funds are those locally raised funds raised over and above the District s local contribution to the total cost of funding public education 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 total District budget for educational programs. The MSAD #1 cost center categories which exceed the State s EPS allocation model include all instruction, Student & Staff Support, Transportation, Facilities Maintenance, and School Lunch. Article 16: To see if in the event that MSAD #1 receives more state education subsidy than the amount included in its budget, shall the School Board be authorized to use all or part of the additional state subsidy to increases expenditures for school purposes in cost center categories approved by the School Board, increase the allocation of finances in a reserve fund approved by the School Board, and/or decrease the local cost share expectation, as defined in Title 20-A, 15671-A(1)(B), for local property taxpayers for funding public education as approved by the School Board? 4
Explanation: Authorizes the School Board to adjust the budget if the State funding for public schools changes after approval. Article 17: To see what sum the District will authorize the Board of School Directors to expend for the fiscal year beginning July 1, 2018 and ending June 30, 2019, from the school administrative unit s contribution to the total cost of funding public education from Pre-Kindergarten to Grade 12 as described in the Essential Programs and Services Funding Act, unexpended balances, tuition receipts, state subsidy, and other receipts for the support of schools. (Board of School Directors recommends) $ 24,799,619.00 Article 18: To see if the District will appropriate $ 305,000.00, for School Lunch Program and raise $ 305,000.00 as the local share, with authorization to expend any additional, incidental, or miscellaneous receipts in and for the well-being of the School Lunch Program. (Board of School Directors recommends) $ 305,000.00 Article 19: To see if the District will appropriate $ 314,743.00 for Adult Education and raise $95,000.00 as the local share, with authorization to expend any additional, incidental, or miscellaneous receipts in and for the well-being of the adult education program. (Board of School Directors recommends approval.) $95,000.00 5
DISTRIBUTION OF APPROPRIATIONS Valuation % Local Local Additional Adult Total Millions of $ Share Contribution Debt Service Local Funds Education Appropriation Castle Hill 25.85 3.33% $ 220,160.25 $ 9,113.94 $ 61,195.54 $ 3,163.50 $ 293,633.24 Chapman 30.6 3.94% $ 260,489.91 $ 10,783.46 $ 72,405.54 $ 3,743.00 $ 347,421.91 Mapleton 132.975 17.12% $ 1,131,874.93 $ 46,856.07 $ 314,614.92 $ 16,264.00 $ 1,509,609.93 Presque Isle 557.5 71.76% $ 4,744,354.27 $ 196,401.38 $ 1,318,736.39 $ 68,172.00 $ 6,327,664.04 Westfield 29.975 3.85% $ 254,539.63 $ 10,537.14 $ 70,751.60 $ 3,657.50 $ 339,485.88 TOTAL 776.900 100.00% $ 6,611,419.00 $ 273,692.00 $ 1,837,704.00 $ 95,000.00 $ 8,817,815.00 Given under our hands this day of A.D., 2018. (Directors of School Administrative District No. 1) A true copy of the Warrant. Attest: Brian Carpenter Maine School Administrative District No. 1 Nicole Erickson Resident of MSAD #1 Page 6
Proposal Recast by Program & Function 2018/19 2017/18 Increase Program Recommendation Budget (Decrease) Regular Instruction - Pre-K 415,701.36 382,639.25 33,062.11 Regular Instruction - K - Grade 2 1,469,805.66 1,482,248.12 (12,442.46) Regular Instruction - Grades 3-5 1,898,082.88 1,787,094.48 110,988.40 Regular Instruction - Grades 6-8 2,148,669.51 2,070,691.34 77,978.17 Regular Instruction - Grades 9-12 3,014,379.06 3,012,978.19 1,400.87 Regular Instruction - Gifted & Talented 104,018.03 108,742.68 (4,724.65) Special Education - Pre-K - Grade 12 3,253,406.15 2,850,270.64 403,135.51 Career & Technical Education 1,619,245.06 1,688,899.53 (69,654.47) Other Instruction - Cocurricular, Extracurricular, Summer School 836,554.61 898,282.45 (61,727.84) Student & Staff Support - Attendance 50,147.03 51,393.50 (1,246.47) Student & Staff Support - Guidance 495,222.01 457,760.28 37,461.73 Student & Staff Support - Health Services 364,548.23 356,189.21 8,359.02 Student & Staff Support - Library Services 149,691.08 156,465.12 (6,774.04) Student & Staff Support - Technology* 791,963.19 763,833.34 28,129.85 Student & Staff Support - Student Academic Assessment* 252,869.35 256,822.29 (3,952.94) System Administration 741,528.46 723,194.18 18,334.28 School Administration 1,157,067.85 1,152,591.07 4,476.78 Transportation & Buses 2,446,312.49 2,201,909.67 244,402.82 Facilities Maintenance 3,011,714.99 3,019,672.91 (7,957.92) Debt Service and Other Commitments 273,692.00 282,117.69 (8,425.69) All Other Expenditures including School Lunch 305,000.00 280,000.00 25,000.00 TOTAL 24,799,619.00 23,983,795.93 815,823.07 *Specific spending categories to be tracked under Essential Programs & Services (EPS) Page 7
MSAD #1 Schedule of Major Long-Term Debt (Principal & Interest) Purpose and Lender CAPITAL IMPROVEMENT ABATE. BUS LEASE BUS LEASE BUS LEASE BUS LEASE BUS LEASE YEAR PIMS BOND SRRF (14/15) (15/16) (16/17) (17/18) (18/19) END MMBB MMBB MMBB Key Key Key Key Key Total 6/30/19 273,691.83 262,614.00 18,701.39 54,466.14 53,565.37 37,845.90 36,595.80 76,000.00 813,480.43 6/30/20 265,050.97 258,163.50 18,701.39 53,565.37 37,845.90 36,595.80 76,000.00 745,922.93 6/30/21 256,302.61 252,988.50 18,701.39 37,845.90 36,595.80 76,000.00 678,434.20 6/30/22 247,393.00 247,089.00 18,701.39 36,595.80 76,000.00 625,779.19 6/30/23 238,322.14 240,557.00 18,701.39 76,000.00 573,580.53 6/30/24 229,090.03 233,588.00 18,701.39 481,379.42 6/30/25 219,723.55 18,701.39 238,424.94 6/30/26 18,701.39 18,701.39 6/30/27 0.00 Totals 1,729,574.13 1,495,000.00 149,611.12 54,466.14 107,130.74 113,537.70 146,383.20 380,000.00 4,175,703.03 Page 8