Budget Presentation

February 7, 2017 ESSEX WESTFORD EDUCATIONAL COMMUNITY UNIFIED UNION

12/7/2017

Budget Process – Schedule

1/10/2017 Administration will be covered first and will include Central Office, repairs and Maintenance, and Utilities in Week Capital Projects will be covered separately.

1/17/2017 Special Education – including revenue details will be covered at a district level in Week 2.

1/31/2017 Total collective school budgets. This will include projected Revenues by Category and Tax Rate.

1/31/2017 Center for Technology Essex(CTE), Capital Projects.

2/7/2017 Continued Budget Discussions

2/14/2017 Continued Budget Discussions (Tentative Meeting Scheduled)

2/21/2017 Budget Approved, Warning Signed

3/2/2017 1st Day for Posted Warning (No More Than 40 Days)

4/4/2017 Public Hearing & Informational Meeting

4/10/2017 Annual Meeting

4/11/2017 Vote

Questions and requests for detailed beyond the presentation will be made to the Chair for follow up at a future meeting

22/7/2017

Review Areas This Evening

Budget Expenditures

• Changes Since Last Meeting

• Identification of Major Budget Drivers

• Origin of Fund Balance

Budget Revenues

• Tax Rate Implications

• Income Sensitivity History by Town

• Existing Capital Reserves & Capital Plan Article Options

CTE

• CTE Budget Expenditures & Revenues Change Since Last Meeting

32/7/2017

Object Code

Cross-walk

OLD OBJECT CODE DESCRIPTION NEW OBJECT CODE

910 Debt Principal 831

831 Interest 835

110 Certified Staff Salary 101/104

111 Support Staff Salary 102/106/107/108

116 Director’s Salary 105

112/114 Stipends 109

120 Substitutes 103

HRA 211

240 Retirement 230

270 Tuition Reimbursement 250

250 Workman’s Comp 270

230 Life Insurance 291

2/7/2017 4

Function Code Changes

OLD Description NEW

1400 Athletics & Co-curricular 1480 Co-Curr1490 Athletics

2129 Planning Room Guidance 2120 Guidance2129 Other Guidance

Services

2230 Educational Technology 2230

2223 Educational Technology Integration

2223

2520 Fiscal Services 2510

2720 Field Trip Transportation 2715

2/7/2017 5

Functions Stayed the Same, But Use of the Functions Varied Between Districts (e.g. 2230 budgeted under 1100)

Major Budget Drivers Transition Costs

• Addition of Transportation to Essex Junction Students

• Addition of Transportation of Westford 9-12

• State Aid in Transportation Is Based on Actual/Lags 2 Years in Budget Revenue Off-set

Transportation + $1,069,943

• FY 17 Budget= 232 Children@$3,065 Total $711,160 Current Actual= 265 Children@$3,065= $812,225

• Budget in FY18=285 Children@$3,178 Total $909,920

Preschool + $ 200,170

• Student Management System Migration $30,000

• Phone System Consultant Costs $40,000

• Accounting System Support/Parallel Systems Until Fully Merged $23,126

Technology System Access +$ 93,126

• Special Ed Program shift /ET schools to a Board Certified Behavioral Analyst (BCBA) model to be consistent with EJ K-8 schools $30,637

• Restorative Justice Instructional Coach added at our Essex High School/consistent with where ADL and EMS continuum $65,667

• Leasing Chrome books for students $101,786

Equity +$ 198,090

2/7/2017 6

Transportation• $686,272 14 ROUTES

(BASED ON EXISTING CONTRACT)

• AVG ROUTE COST=$49,019

ESSEX TOWN

• $157,284 K-8 4 ROUTES

• (BASED ON EXISTING CONTRACT)

• $120,000 9-12 3 ROUTES (ADD)

WESTFORD

• $500,000 K-8 10 ROUTES (ADD)

• $200,000 9-12 4 ROUTES (ADD)

ESSEX JUNCTION

2/7/2017 7

REQUEST FOR PROPOSAL CURRENTLY OUT FOR RESPONSE (5 companies)

FY18 Budget Proposal As Of 2/7/17

112/7/2017

January 31 Proposal February 7 Proposal

FY17 Restated $73,513,807 $73,513,807

FY18 Proposed $75,420,675 $75,405,209

Difference +$1,906,868 +1,891,402

Percent Change 2.59% 2.57%

Items Eliminated From Budget

2/7/2017 12

Summary of Staffing Changes Included in Level Budget 01/30/2017

Data

Staffing Adjustment Sort 2017-18 Change Description Position Description

Sum of 2017-18 Pay FTE

Sum of 2017-18 Grand Total

Level Programming Reduction: Class-size [UNFILLED BUDGETED FTE] -1.0000 -$87,595

ART -0.1875 -$14,786

FAMILY & CONSUMER SCIENCE -0.1250 -$10,299

HEALTH EDUCATION -0.1875 -$11,708

MATH -0.3750 -$29,590

THEATER ARTS -0.0625 -$6,364

Reduction: Class-size Total -1.9375 -

$160,342

Reduction: Not Utilized [Seasonal I.T. Support] 0.0000 -$5,250

Reduction: Not Utilized Total 0.0000 -$5,250

Reduction: Transition Savings BOOKKEEPER TO THE TREASURER -0.5000 -$24,759

DIRECTOR OF BUSINESS & FINANCIAL AFFAIRS -1.0000

-$155,434

SUPERINTENDENT -1.0000 -

$177,635

Reduction: Transition Savings Total -2.5000

-$357,827

Trade - EHS BEHAVIOR SPECIALIST 1.0000 $85,852

MAINSTREAM TA -2.2500 -$85,934

Trade - EHS Total -1.2500 -$82

Trade - Westford GRADE K -1.0000 -$77,044

LEARNING SPECIALIST 1.0000 $84,755

MAINSTREAM TA 0.7500 $15,985

MATH SPECIALIST -0.2500 -$23,769

Trade - Westford Total 0.5000 -$74

Grand Total -5.1875 -

$523,575

Staffing Adjustments

2/7/2017 13

Summary of Staffing Changes Included in Level Budget 02/06/2017

Data

Staffing Adjustment Sort 2017-18 Change Description Position Description

Sum of 2017-18 Pay FTE

Sum of 2017-18 Grand Total

Level Programming Reduction: Not Utilized [Seasonal I.T. Support] 0.0000 -$5,250 Reduction: Not Utilized Total 0.0000 -$5,250 Reduction: Transition Savings BOOKKEEPER TO THE TREASURER -0.5000 -$24,759

DIRECTOR OF BUSINESS & FINANCIAL AFFAIRS -1.0000

-$155,434

SUPERINTENDENT -1.0000

-$177,635

Reduction: Transition Savings Total -2.5000

-$357,827

Trade - EHS SpEd BEHAVIOR SPECIALIST 1.0000 $85,852 MAINSTREAM TA -2.2500 -$85,934 Trade - EHS SpEd Total -1.2500 -$82 Trade - High School [UNFILLED BUDGETED FTE] -1.0000 -$87,595 ART -0.1875 -$14,786 FAMILY & CONSUMER SCIENCE -0.1250 -$10,299 HEALTH EDUCATION -0.1875 -$11,708 MATH -0.3750 -$29,590 MIDDLE SCHOOL ALGEBRA 1.0000 $84,755

RESTORATIVE PRACTICE/MINDFULNESS COACH 0.7500 $65,667

THEATER ARTS -0.0625 -$6,364 Trade - High School Total -0.1875 -$9,920 Trade - Westford GRADE K -1.0000 -$77,044 LEARNING SPECIALIST 1.0000 $84,755 MAINSTREAM TA 0.7500 $15,985 MATH SPECIALIST -0.2500 -$23,769 Trade - Westford Total 0.5000 -$74 Trade: SpEd BEHAVIOR/AUTISM PROGRAM DIRECTOR 1.0000 $79,688 District Student Specialist -1.0000 -$49,051 Trade: SpEd Total 0.0000 $30,637 *

Grand Total -3.4375 -

$342,517

* Reduced cost of Psychological services by 35K; Eliminated Child Care Resource contract of 21K

Prioritized Needs Proposed for Budget$57,811

2/7/2017 14

Summary of Proposed Added Positions 02/06/2017

Data

Staffing Adjustment Sort Priority 2017-18 Change Description Position Description

Sum of

2017-18

Pay FTE

Sum of

2017-18

Grand

Total

New - Recommended 1 New: School Counseling Increase SCHOOL COUNSELOR 0.2000 $17,879

2 New: Tier 2 Support MAINSTREAM TA 1.0000 $39,932

New - Recommended Total 1.2000 $57,811

New - Deferred (blank) New: ELL ELL TEACHER 0.6000 $42,096

New: PBIS PBIS COORDINATOR 1.0000 $43,298

New: Summer Painting Projects [Seasonal MAINTENANCE/PAINTING] 0.0000 $13,508

New: Tier 2 Support MAINSTREAM TA 2.0000 $73,868

New: Transition TRANSPORTATION COORDINATOR 1.0000 $77,992

New - Deferred Total 4.6000 $250,762

Grand Total 5.8000 $308,573

2/7/2017 15

Proposed Changes to Athletics and Co-Curricular 02/06/2017

Data

Budget Adjustment Priority Loc Description Position Sport/Activity

Sum of 2017-18 FTE

Sum of 2017-18 Stipend

New - Recommended 3 EHS Athletics V Coach Ultimate Frisbee 1 $5,940

4 EHS Athletics JV Coach Ultimate Frisbee 1 $3,529

5 ADL Athletics Coach Volleyball 1 $1,108

6 EHS Athletics JV B Coach Volleyball - Girls 1 $2,172

New - Recommended Total 4 $12,748

New - Deferred (blank) EHS Club Adviser Adviser Community Service Social Outreach 1 $2,172

Environmental Club 1 $2,172

Red Cross Club 1 $2,172

Athletics V Coach Golf - Girls 1 $3,529

New - Deferred Total 4 $10,045

Grand Total 8 $22,793

Prioritized Needs Proposed for Budget$12,748

REVISED FY18 Budget Proposal As Of 2/7/17With Prioritized ADDS

162/7/2017

January 31 Proposal February 7 Proposal

FY17 Restated $73,513,807 $73,513,807

FY18 Proposed $75,420,675 $75,491,234

Difference +$1,906,868 +1,977,427

Percent Change 2.59% 2.69%

What Is the Tax Rate on the Budget With Additions?

Budget $75,491,234

Minus Off-setting Revenues (15,530,555.29)

Education Spending $59,960,678.80

Equalized Pupil FTE 3,743.86

Ed Spending/Equalized Pupil FTE $16,015.74

Divided by Yield ÷ 10,076

Homestead Tax Rate $1.589

Minus Incentive - 10 ¢

Incentive Tax Rate $1.489

2/7/2017 22

Town CLA Proposed FY18

Tax Rate

Current Year FY17 Tax Rate

Westford 100.52% $1.481 $1.535

Essex Town 97.45% $1.528 $1.567

Essex Junction 97.50% $1.527 $1.585

% Ed Spend/Pupil FTE Income Yield FY18 Income %

2% ($16,015.74 ÷ $11,875) 2.70%

Income % Essex Jct. Essex Town Westford

FY16 2.85% 2.84% 2.82%

FY17 2.81% 2.77% 2.77%

Difference in Tax Rates

2/7/2017 23

Town CLA Proposed FY18

Tax Rate

Current Year

FY17 Tax Rate

Westford 100.52% $1.480 $1.535

Essex Town 97.45% $1.527 $1.567

Essex Junction 97.50% $1.526 $1.585

% Ed Spend/Pupil FTE Income Yield FY18 Income %

2% ($15,996.89 ÷ $11,875) 2.69%

Income % Essex Jct. Essex Town Westford

FY16 2.85% 2.84% 2.82%

FY17 2.81% 2.77% 2.77%

Town CLA Proposed FY18

Tax Rate

Current Year

FY17 Tax Rate

Westford 100.52% $1.481 $1.535

Essex Town 97.45% $1.528 $1.567

Essex Junction 97.50% $1.527 $1.585

$75,420,675$75,491,234With Adds

% Ed Spend/Pupil FTE Income Yield FY18 Income %

2% ($16,015.74 ÷ $11,875) 2.70%

The proposed budget will have the following projected impact on taxes BEFORE INCOME SENSITIVITY

$75,420,675

Assessed Home Value

Westford FY17

Westford FY18

Essex Town FY17

Essex Town FY18

Essex Jct. FY17

Essex Jct. FY18

$100,000 $1,535 $1,480 $1,567 $1,527 $1,585 $1,526

$150,000 $2,303 $2,220 $2,351 $2,291 $2,378 $2,289

$175,000 $2,686 $2,590 $2,742 $2,672 $2,774 $2,671

$200,000 $3,070 $2,960 $3,134 $3,054 $3,170 $3,052

$225,000 $3,454 $3,330 $3,526 $3,436 $3,566 $3,434

The proposed budget will have the following projected impact on taxes BEFORE INCOME SENSITIVITY

$75,491,234

Assessed Home Value

Westford FY17

Westford FY18

Essex Town FY17

Essex Town FY18

Essex Jct. FY17

Essex Jct. FY18

$100,000 $1,535 $1,481 $1,567 $1,528 $1,585 $1,527

$150,000 $2,303 $2,222 $2,351 $2,292 $2,378 $2,291

$175,000 $2,686 $2,592 $2,742 $2,674 $2,774 $2,672

$200,000 $3,070 $2,962 $3,134 $3,056 $3,170 $3,054

$225,000 $3,454 $3,332 $3,526 $3,438 $3,566 $3,436

Dual EnrollmentESSEX HIGH SCHOOL

2015-2016 ( STUDENTS IN DUAL ENROLLED COURSES)

74 STUDENTS ENROLLED IN 121 COURSES.

4 OF THESE STUDENTS WERE IN THE EARLY COLLEGE PROGRAM

1 EARLY COLLEGE STUDENT DROPPED TWO COURSES

6 DUAL ENROLLED STUDENTS DROPPED ONE COURSE EACH

15 OF THESE COURSES WERE “IN- HOUSE” DUAL ENROLLMENTS FOR DESIGNING GLOBAL SOLUTIONS TO GLOBAL CHALLENGES. OUR TEACHER IS JOE CHASE.

2/7/2017 27

ESSEX HIGH SCHOOL

2016-2017 (STUDENTS IN DUAL ENROLLED COURSES)

97 STUDENTS ENROLLED IN 131 COURSES.

1 OF THESE STUDENTS IS AN EARLY COLLEGE STUDENT WHO ENROLLED IN EIGHT COURSES.

13 DUAL ENROLLED STUDENTS DROPPED 15 COURSES (2 STUDENTS DROPPED TWO COURSES EACH)

53 OF THESE COURSES WERE “IN-HOUSE” DUAL ENROLLMENTS FOR DESIGNING SOLUTIONS TO GLOBAL CHALLENGES AND ADVANCED PLACEMENT STATISTICS/ UVM STATS 111 ELEMENTS OF STATISTICS. OUR TEACHERS ARE JOE CHASE AND STACEY ANTHONY.

Capital Reserve By DistrictDISTRICT Cumulative Balance Non-Committed

Non- Assigned

Westford $0.00 $0.00

Essex Junction $134,327 $134,327

U46 $1,853,638 $260,562

Essex Town $117,948 $117,948

2/7/2017 31

$1,593,076 of U46 Fund Balance is specific to Debt Service Use for the One Campus Renovation

Audited Fund Balance

Fund Balances: FY16 Committed

Unassigned

Available Fund

Balance Capital Plan Needs

Remainder to Use

as an Offsetting

Revenue

WES $ 282,479.00 $ 87,900.00 $ 194,579.00

$ 1,337,712.00

SU $ 203,929.00 $ 80,000.00 $ 123,929.00

EJSD $ 1,303,730.00 $ 665,500.00 $ 636,230.00

U46 $ 756,683.00 $ 200,000.00 $ 556,683.00

ETSD $ 389,566.00 $ 307,996.00 $ 81,570.00

$ 2,936,387.00 $ 1,341,396.00 $ 1,592,991.00 $ 1,337,712.00 $ 255,279.00

CTE $ 615,638.00 $ 315,000.00 $ 300,638.00

322/7/2017

Origin of the Fund Balance

2/7/2017 33

FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance

WESTFORD $57,943.00 $282,479.00 $87,900.00 $194,579.00

FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance

SUPERVISORY UNION $193,267.00 $203,929.00 $80,000.00 $123,929.00

FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance

ESSEX JUNCTION $1,204,217.00 $1,303,730.00 $667,500.00 $636,230.00

Operations & Maintenance Savings of $79,620 in lower utilities & Maintenance Costs

General Ed Salary & Benefit Savings $129,810

FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance

U46 HIGH SCHOOL $629,771.00 $756,683.00 $200,000.00 $556,683.00

Operations & Maintenance Savings of $180,733 in lower utilities & Maintenance Costs

Excess Cost Reimbursement of $31,311

Co-Curricular Savings of $77,608

Retirement/New Hire Savings & Health Benefit Selection Savings $310,967

Reasons for Fund Balance

Expenditures in Instruction Under Budget by $72,203

Special Ed Retirement Savings & Health Benefit Selection Savings $187,553

Board of Education Savings of $125,173

Co-Curricular Savings of $26,010

Reasons for Fund Balance

Reasons for Fund Balance

Savings In Executive Administrative Services

Savings in Information Technology

Revenues in Excess of Expenditures

GENERAL FUND BALANCE FY16

Reasons for Fund Balance

Library/AV/Office of the Principal/Transportation Costs Less than Budgeted

Social Work Costs Less Than Needed

Tuition Less Than Anticipated

$30,000 Budgeted to Offset Prior Year Deficit Not Needed

Capital Plan Strategy:

To help stabilize tax rates, the capital plan was structured to front-load one-time requirements and reduce the amount each year until we hit the an anticipated recurring range of $400-500K.

Essex-Westford School District Capital Plan

01/29/17

Budget

Description FY'18 FY'19 FY'20 FY'21 FY'22

Roofs:

EHS - Entire Roof Replacement $600,000 $600,000

WES Gym (Ballast) $45,000

WES Office Area $20,500

SUM Main Building - Re-spray $100,000

WES Specials Areas & Grades 3-4 $73,000

Phone System

District-wide $439,000

Heating, Ventilation, A/C:

EEE Wing Ventilation Installation $50,000

WES Boiler Refractory $15,000

FLE East Boiler Room Re-pipe $16,000

EHS Nurses' Office A/C $35,000

EMS, FMS, EES Final Stage Digital Control Upgrade $150,000

EES Boiler Replacement $130,000

WES Pneumatic Compressor $8,500

Electrical:

EHS Fire Panel - Replacement $47,000

WES 3-Phase Converter $10,000

FLE Fire Panel Upgrade $19,500

Paving:

WES Entrance & Loop $75,000

EMS Roadway Repave & Add'l Drainage $60,000

EHS Ed Center Drive - Remaining portion $28,100

FLE Loop & Parking Lot $60,200

FMS Parking Lot - Enlarge $200,000

EMS/FMS Raised Sidewalk $225,000

WES West Parking Lot $27,000

EES Sidewalk (North of C-Wing) $20,000

EES Playground Paving Redesign $20,000

Windows:

EES C-Wing Single-Pane Replacements $87,712

WES Double-Pane Replacements (30) $48,000

Flooring:

WES Middle School $55,000

EHS Kitchen $200,000

EHS Exercise Room $22,500

SUM Gym Floor - Refinish $15,000

Ceilings:

FLE East Boiler Room (asbestos) $11,000

WES Middle School Ceiling Tiles $25,000

Athletics:

EHS Gym Backboards - Replace $14,000

EHS Bleachers - Replace $250,000

Instructional Spaces:

ADL Band Risers - Replace $21,000

EHS Practical Arts Exhaust $35,000

Maintenance Vehicles & Equipment:

Maintenance Snowplow Truck (2002 replacement) $39,000

WES Tractor $20,000

Maintenance Loader - Replacement $49,000

Kitchen Equipment:

EHS Captive Air Exhaust $45,000

EMS, FMS & EES Salad Bars $33,000

EHS Hot Boxes - Replacement $9,000

EMS, FMS, EES Touch Pads $4,000

EES Burner Units $2,200

FMS Dishwasher Replacement $40,000

WES Commercial Refrigerator $3,800

SUM Exhaust $15,000

FLE Exhaust $30,000

EES Kitchen Hood $30,000

Construction & Miscellaneous:

FMS Elevator Replacement $100,000

Educational Center Electronic Display Board $17,645

FMS Septic - Connect to Town $50,000 $200,000

FMS Entry Canopy $40,000

FMS Locks and Re-Key Building $20,000

Grand Total $1,337,712 $1,214,700 $920,745 $692,000 $440,500

342/7/2017

Capital Plan Tax Impact= 3.6¢

Fund Balance16 VSA § 567. Surplus

If an audit reveals that a school district has surplus funds, the school board shall carry the funds into the next year as revenue unless authorized by the voters, at an annual or special meeting warned for the purpose, to:

(1) deposit the funds into a reserve fund established pursuant to 24 V.S.A. § 2804; or

(2) use the funds for a specific purpose. (Added 2003, No. 107 (Adj. Sess.), § 4; amended 2013, No. 92 (Adj. Sess.), § 71, eff. Feb. 14, 2014.)

352/7/2017

36

Center for Technology

2/7/2017

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwi3hYiTq-bRAhXGMyYKHQZRDs8QjRwIBw&url=http://directioncenter.cvuhs.org/cte.html&psig=AFQjCNH5VxHO0oQfpSuBYLr70KSiL6FJiw&ust=1485743569247987http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwi3hYiTq-bRAhXGMyYKHQZRDs8QjRwIBw&url=http://directioncenter.cvuhs.org/cte.html&psig=AFQjCNH5VxHO0oQfpSuBYLr70KSiL6FJiw&ust=1485743569247987

FY18 Budget Proposal

372/7/2017

Fiscal Year January 31, 2017 February 7, 2017

FY17 $8,455,784 $8,455,784

FY18 $8,228,762 $8,238,762

Difference -$227,022 -$217,022

Percent -2.68% -2.57%

$10,000 Change in Object 812, Subject 306 to Accommodate Increase Cost in Dual Enrollment for Students

Thank you2/7/2017: BUDGET DISCUSSIONS & DECISIONS

2/14/2017 (tentative) MEETING-FURTHER BUDGET DISCUSSIONS & DECISIONS

2/21/2017 BUDGET APPROVED; WARNING SIGNED

3/2/2017 1st DAY TO POST WARNING (No More Than 40 Days)

4/4/2017 INFORMATIONAL MEETING

4/11/2017 VOTE

472/7/2017