— SAU #41 —
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SAU #41 Presented by:
HB Coop Budget CommitteeFebruary 6, 2012Hollis Brookline Cooperative School DistrictBudget Hearing2012-2013 Budget0Budget Committee MembershipDoug Davidson HollisFred Hubert (School Board Rep) BrooklineDarlene Mann ( Vice Chairman) HollisGreg McHale BrooklineVal Ogden BrooklineSteve Pucci (Chairman) HollisJim Solinas (Secretary) BrooklineRay Valle HollisPage 1 of 301Public Hearing Process/RulesRequirementsBudget preparation/presentationReview of warrant articles10% calculationPublic input RulesResidents of Hollis/Brookline may provide inputComments should be respectful, constructive and purposefulCome to podium, provide name and addressProcessWe present warrant articles, listen to input, then make decisions
Page 2 of 502Budget ConsiderationsHistorical Budget Information & TrendsEx: Student Enrollment, Headcount, Cost/Student
Current Economic SituationNational, Regional, LocalCPI, Unemployment, Debt, Revenue, Tax Burdens
School InformationSchool Board Guidance and InputsBudget
Public InputPage 3 of 503Historical Budget Information
Page 4 of 5042004-2005 vs 2012-2013
Page 5 of 505Page 6 of 50Category Area IncreasesAdjusted For Inflation
6Budget TrendPage 7 of5047Page 8 of 14
8Current Economic SituationPage 9 of 509Economic IndicatorsUnemployment
Private Sector Pay
Economic Trend: too difficult to tellPage 10 of 50Affect to Revenue ? 102010 Hollis Census Data# of Retired Households In RED2010In 10 Yrs *
Page 11 of 50Adults > 24 yrs of age. Source: 2010 Census DataSeniors > 64 = Retired Households * Assumes 2/3rds of age 50-64 will be >6511
2010 Brookline Census Data# of Retired Households in RED2010In 10 Yrs*Page 12 of 50Adults > 24 yrs of age. Source: 2010 Census DataSeniors > 64 = Retired Households * Assumes 2/3 of age 50-64 will be >6412Tax ImpactAll Warrants - $19,765,000 $/K % Tax Change $350K HomeHollis$6.36+4.9%+$103Brookline $9.20 +13.0% +$370
Operating Budget Warrant - $19,700,00Hollis$6.33+4.4%+ $93Brookline$9.15+12.4%+$354
Page 13 of 501310% Maximum Allowable Increase CalculationRec. Amt. (Col. A)1. Total RECOMMENDED by BudgetCommittee (see budget MS-7, 27, or 37)LESS EXCLUSIONS:2. Principal: Long Term Bonds & Notes$ 885,550.613. Interest: Long-Term Bonds & Notes$1,010,829.394. Capital Outlays Funded From Long-Term Bonds & Notes per RSA 33:8 & 33:7-b5. Mandatory Assessments6. TOTAL EXCLUSIONS (sum of rows 2-5)$1,896,380.00
7. Amount recommended less recommended exclusion amounts (Line 1 less Line 6)8. Line 7 times 10%9. Maximum allowable appropriation prior tovote (Line 1 + Line 8) Col. B Col.C (Col B A) 10. Collective Bargaining Costs Items, RSA32:19 & 273-A:1, IV, (Complete Column A -prior to meeting & Column B and Column C atMeeting)11. Bond Override RSA 32:18-a n/a n/a MAXIMUM ALLOWABLE APPROPRIATIONS VOTEDAt meeting, add Line 9 + amounts in Column C.Page 14 of 5014School InformationPage 15 of 50School Board InputStrategy, Major Initiatives, Quality of EducationBudget
1516HB Coop District Meeting - March 16, 2011Page Last March Meeting School BoardFuture Trends* NESDEC 2010 data
17HB Coop District Meeting - March 16, 2011Page Lower Student/Staff Pop.Offsets Higher Salaries/Benefits
Lower Building Bond PaymentsLast March Meeting School BoardFuture Trends17FY13 Current School Board BudgetCurrent FY12 budget: $19,250,000
FY13: Key Increases Special Education: $414,000 Salaries + Benefits: $420,000
Proposed FY13 Budget: $19,700,000
Page 18 of 5018Opportunities for SavingsOver the past several years, the BudCom has demonstrated that significant responsible savings are possible.
The BudComs approach is fact-based analysis and solutions focused on fiscal responsibility and maintaining educational quality.
PROVEN TRACK RECORD: The actual money spent each year has been lower than the Budget Committees proposed budget.
COMMUNITY DESERVES BETTER: Dire consequences and fear of cuts (with a lower budget) as communicated by some of our elected officials is not a solution. We deserve responsible solutions, honest communication and leadership during these challenging times.
Page 19 of 5019FY13 Opportunity for Savings AreasCurrent Budget: $19,250,000Adjustments: Pension: $181,000Salaries (fully loaded): $169,000FY12 Hiring Savings: ($100,000)Food Service: ($193,000)SAA (non-agency): ($50,000 - $100,000)Energy (Rate): ($30,000)Group Purchases: ($20,000)UFB: ( ? )Energy Conservation: ( ? )Zero-Base / 0-Spend: ( ? )Benefit Savings: ( ? )FY13 Hiring Savings: ( ? )SPED: tbdCOOP Efficiencies (enrollment): ($100,000 - $400,000)
Page 20 of 5020Lack of Zero-based budgeting approachNothing we can do about it attitudeJUDGEMENT: Why teacher reductions first versus other employee groups? Reluctance to link PAY to PERFORMANCE in some fashionPRIORITIES: Example: new football field vs retaining a good teacher?Violate RSAs and Right-to-Know by not providing REQUIRED information to BudCom.
Page 21 of 50Concerns21Unanswered QuestionsStrategic Plan ? Mission & Vision ? District Priorities ?Quality Metrics? How are we performing?Unsustainable Benefits trend: What is plan?Unsustainable SPED trend: What is plan?Enrollment Decline: What is plan? Core programs: Musts versus Wants?
Page 22 of 5022Page 23 of 14
23Warrant ArticlesPage 24 of 5024Article 1. To elect all necessary school district officers for the ensuing terms by official ballot on March 13, 2011
Election of one member of the School Board from Hollis for the ensuing three years. Election of one member of the School Board from Brookline for the ensuing three years.Election of one member of the School Board from Brookline for the ensuing two years. Election of one Budget Committee member from Brookline for the ensuing three years.Election of one Budget Committee members from Hollis for the ensuing three years.
Page 25 of 50Election of Officers25 Article 1A. (By Petition) Shall we adopt the provisions of RSA 40:13 (known as SB 2) to allow official ballot voting on all issues before the Hollis/Brookline Cooperative School District on the second Tuesday of March?
The school board does/does not recommend this article. The budget committee does/does not recommend this article.
Page 26 of 50SB 226 Article 2. To see if the school district will vote to raise and appropriate a sum of $49,024 to fund the increase in cost items relative to professional staff salaries and fringe benefits for the 2012-2013 school year which resulted from good faith negotiations with the professional staff, and which represents the negotiated increase for those staff members that are off the salary table. This is the third year of a three-year contract.
The budget committee does/does not recommend this appropriation. The school board recommends this appropriation.Page 27 of 50Prof Staff Off-Step Salaries & Benefits27Article 2 Average Salary IncreaseSalary increases are achieved through various means: on step, off step, degree changes, stipends, attendance bonus. Dollars in operating budget, and separate warrants.
Representative view of 8 employees that have been with the district for past 8 yrs: FY05 FY13
FY05: Average Salary = $44,460FY13: Average Salary = $60,410
Average Salary Increase = 4.5 % per yearPage 28 of 5028Article 2: Off-Step Increases Salary increases based on step table, lane change, attendance bonus are in the base budget and automatic due to continuation clause in School Board contract
$135,581 continuation clause: Evergreened$ 40,743 proposed in Warrant Article------------------------------------------------------$176,324 in salary increases
Page 29 of 5029 Article 3. Shall the Hollis Brookline Cooperative School District, if Article 2 is defeated, authorize the governing body to call one special meeting, at its option, to address Article 2 cost items only?
The budget committee does/does not recommend this article. The school board recommends this article. Page 30 of 50Special Meeting30 Article 4. To see if the school district will vote to raise and appropriate a sum of $15,851 to fund the increase in cost items relative to support staff salaries and fringe benefits for the 2012-2013 school year which resulted from good faith negotiations with the support staff, and which represents the negotiated increase for those staff members that are off the salary table. This is the third year of a three-year contract. The budget committee does/does not recommend this appropriation. The school board recommends this appropriation.
Page 31 of504Support Staff Off-Step Salaries & Benefits31Article 4Salary increases for those on the step table are automatic due to Evergreen Law
$18,983 Evergreened$14,376 proposed in Warrant Article------------------------------------------------------$33,359 in salary increases (~2.0%)
Page 32 of 5032 Article 5. Shall the Hollis Brookline Cooperative School District, if Article 4 is defeated, authorize the governing body to call one special meeting, at its option, to address Article 4 cost items only?
The budget committee does/does not recommend this article. The school board recommends this article.
Page 33 of 50Special Meeting33Article 6. To see if the school district will vote to raise and appropriate a sum of $__________for the support of schools, for the payment of salaries for the school district officials and agents and for the payment of statutory obligations of the district. This appropriation does not include appropriations voted in other warrant articles.
The budget committee recommends this article. The school board does/does not recommend this article.Page 34 of 50School Operating Budget34Article 7. Shall the voters of the Hollis-Brookline Cooperative School District adopt a school administrative unit budget of $ 1,322,633 for the forthcoming fiscal year in which $706,087 is assigned to the school budget of this school district? This years adjusted budget of $ 1,357,546, with $ 716,064 assigned to the school budget of this school district, will be adopted if the article does not receive a majority vote of all the school district voters voting in this school administrative unit.
The school board recommends this appropriation. The budget committee does / does not recommend this appropriation.
Page 35 of 50SAU Budget35Business Administrator: Eric Horton
Summarize next WarrantsPage 36 of 5036 Article 8. Shall the district rescind the provisions of RSA 31:95-c, (previously adopted at the annual district meeting in 2000), to restrict all revenues from fees for student participation in athletic programs for the purpose of defraying the cost of athletic programs so that any balance of principal or accumulated interest therein remaining shall be paid into the general fund?
The school board recommends this appropriation. The budget committee does / does not recommend this appropriation. (Majority vote required).
Page 37 of 50Rescind Athletic Restricted Fund Pay to Play37 Article 9. To see if the district will vote, pursuant to RSA 198:20-c, to establish an Expendable Trust Fund called the Athletic Program and Services Expendable Trust Fund, for the purpose of defraying, in part, as the Hollis-Brookline Cooperative School Board determines, the costs of athletic programs and related services of the District, including, but not limited to the maintenance and operation of such athletic programs and related services, and to name the Hollis-Brookline School Board as the agents to expend monies from said fund, including the right to expend both the principal and interest in said fund, said funds to be held as required by law by the trustees of the trust fund for the Town of Hollis, it being understood that the said School Board, as agents to expend from said fund, shall not be legally entitled to expend any monies from said fund without first conducting the public hearing required by RSA 198:20-c, (II), and no such expenditure may be made unless it is for a purpose for which this fund has been established and it being further understood that any monies remaining in said fund at the conclusion of the fiscal year shall not lapse into the general fund but may be carried over from year to year. The school board recommends this appropriation. The budget committee does / does not recommend this appropriation. (Majority vote required).
Page 38 of 50Create Expendable Trust Fund38 Article 10. Assuming the successful passage of the previous article, shall the district vote to raise and appropriate the sum of up to $200,000, the same to be paid into the Athletic Program and Services Expendable Trust Fund established by the passage of the preceding article, this sum to come from June 30 fund balance available for transfer on July 1, 2012, if available.
The school board recommends this appropriation. The budget committee does / does not recommend this appropriation. (Majority vote required).Page 39 of 50Expendable Trust Fund39Article 11. To see if the school district will authorize the Hollis Brookline Cooperative School District to access future year state and federal catastrophic aid funds in the event that special education costs exceed budget limitations. The school board recommends this article.
Page 40 of 50Access Catastrophic Aid40 Article 12. (By Petition) Shall the voters of the Hollis Brookline Cooperative School District within School Administrative Unit 41 require the School Board to transfer $94,000 to the FY12 General Fund. This money is the total amount of specific revenue-generating activity balances under the Student Activity Accounts that remained on June 30, 2011 (end of school year FY11). In the FY11 Audit report, the auditor specifically identified these revenue-generating activities and funds were improperly handled and not according to standard accounting practices. Some examples of these specific funds include Vending, Guidance, testing, parking permit fees, and building use. Please note that Agency funds, all sports team funds, and the Restricted Athletic fund (pay-to-play) are not included within this warrant.
The budget committee does/does not recommend this appropriation. The school board does/does not recommend this appropriation.
Page 41 of 50Non-Agency SAA Balance Transfer41Article Placeholder:
Any additional Petition Warrants?
Page 42 of 5042MS27 State Forms: BudgetINSTRUCTIONRegular Programs5,287,515 5,297,743Special Programs2,500,695 2,593,997 Vocational Programs108,933 140,942 Other Programs440,457442,200SUPPORT SERVICESStudent Support Services1,120,4259 1,183,696 Instructional Staff Services445,108472,211General AdministrationSchool Board Contingency00Other School Board37429350,334PURPOSE OF APPROPRIATIONS(RSA 32:3,V)Budget for FY11-12SBProposed For FY12-13Page 43 of 5043Executive AdministrationSAU Management Services School Administration Service783,684751,746Operation & Maintenance of Plant1,141,8121,150,804Student Transportation698,772816,178Support Service Central & Other3,196,3613,398,694OTHER OUTLAYSDebt Service - Principal901,005885,550Debt Service - Interest1,001,5181,010,829PURPOSE OF APPROPRIATIONS(RSA 32:3,V)Budget for FY11-12SB Proposed For FY12-13MS27 State Forms: BudgetPage 44 of 5044FUND TRANSFERSTo Food Service536,754499,114To Other Special Revenue 335,511235,000To Capital Projects00To Capital ReservesTo Expendable Trust (*see below)To Non-Expendable TrustsTo Agency FundsIntergovernmental Agency Alloc.SUPPLEMENTALDEFICITSUBTOTAL All Accounts 18,576,534 18,929,039PURPOSE OF APPROPRIATIONS(RSA 32:3,V)Budget for FY11-12SB Proposed For FY12-13MS27 State Forms: Budget TransfersPage 45 of 5045MS27: FY2012- FY2013 RevenueREVENUE FROM LOCAL SOURCESEarnings on Investments3171 3170Food Service Sales466,844459,131Tuition21,867Other Local SourcesREVENUE FROM STATE SOURCESSchool Building Aid396,021395,638Catastrophic Aid130,979205,352Vocational AidChild Nutrition3,7443,500Driver EducationSource of Revenues
Revised Revenues Current Year FY 12Estimated Revenues FY13FYPage 46 of 5046FY2012 - FY2013 RevenueREVENUE FROM FEDERAL & OTHER FINANCING SOURCESFederal Program Grants15,71815,000Child Nutrition36,63536,482Disabilities Programs226,419220,000Medicaid Distribution85,00068,000Other Federal Sources 108,017Transfer from Capital Project FundsTransfer from Non-Expendable Trust FundsPrivate GrantsDonationsFund Balance to Reduce Taxes177,921SUBTOTAL Actual/Estimated Revenue1,672,3361,406,274Source of Revenues
Revised Revenues Current Year FY 12Estimated Revenues FY13
Page 47 of 5047FY2012 - FY2013 WarrantsPURPOSE OF APPROPRIATIONSWARR #School Board RecommendBudget Committee Approved *Professional Salary & Benefits Increase*249,024Support Staff Salary & Benefits Increase*415,850SAU Budget8706,087SUBTOTAL Proposed Warrants770,961* Note: Not voted by Budget CommitteePage 48 of 5048Budget SummaryCurrent Year Adopted BudgetSchool Board's Recommended BudgetBudget Committee's Recommended BudgetAppropriations All Accounts18,576,534 18,929,039Special Warrant Articles Proposed - - "Individual" Warrant Articles Proposed*673,466 770,961 - TOTAL Appropriations Proposed 19,250,000 19,700,007 Less: Amount of Estimated Revenues & Credits (1,672,336)) (1,406,274) (1,406,274) Less: Amount of Statewide Enhanced Education Tax/Grant (5,073,132) (5,054,489) (5,054,489) Estimated Amount of Local Taxes to be Raised For Education 12,504,532 13,239,237 * Note: Not voted by Budget CommitteePage 49 of 5049Budget SummaryCurrent Year Adopted BudgetSchool Board's Recommended BudgetBudget Committee's Recommended BudgetTOTAL Appropriations19,250,00019,700,00Current Vs. Proposed Increase in Dollars450,000Current Vs. Proposed Increase in Percent2.34%Estimated Amount for Tax Impact12,504,53213,239,237Current Vs. Proposed Increase in Dollars734,705Current Vs. Proposed Increase in Percent5.88%Page 50 of 5050Article Page 51 of 5051