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Clinton Public Schools
FY16 Budget ProposalMarch 23, 2015
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• In Massachusetts, the definition of an adequate spending level for a school district, given the specific grades, programs, and demographic characteristic of its students is called its “Foundation Budget.”
• The goal of the “Chapter 70 Formula” is to ensure that every district has sufficient resources to meet its foundation budget spending level, through an equitable combination of local property taxes and state aid.
• The Chapter 70 Formula determines an equitable “Local Contribution” – how much of the Foundation Budget should be paid by the town’s property tax, based upon the relative wealth of the community.
• The remainder is funded by “Chapter 70 State Aid”.
Foundation Budget – Chapter 70 Formula
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• The Commonwealth’s school finance statute, Chapter 70 of the General Laws, establishes an annual “net school spending” requirement for each Massachusetts’ school district. Failure to comply with this requirement may result in non-approval of a municipality’s tax rate, enforcement action by the Attorney General, or loss of state aid.
• The Town of Clinton does in fact meet this “net school spending” requirement. In the past three years, Clinton has funded its schools at 4.5%, 4.0% and (this year) budget estimates 6.0% over that required amount.
Net School Spending Requirement
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Below 95% 95-99.5 % 99.5-100.5%
100.5-105%
105-120% Above 120%
FY12 4 20 11 39 99 152
FY13 6 20 9 33 108 148
FY14 4 16 8 39 103 154
1030507090
110130150170
Num
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f Ope
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Most Districts Spend in Excess of their Net School Spending Requirement
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2011 2012 2013 2014 20150.0%2.0%4.0%6.0%8.0%
10.0%12.0%14.0%16.0%18.0%20.0%
4.6%6.4%
4.5% 4.0%6.0%
15.4% 15.4% 15.3% 15.9%
19.0%
ClintonState
Actual % of Monies spent over Required NSS
Clinton has been below the State average for the percentage of monies spent over the required Net School Spending and this trend continues.
Where is Clinton?
*FY15 is budgeted not actual
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Clinton Public Schools FY16
Proposed Budget
$21,681,422
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• A level Service Budget is one in which the school system offers the same level of services in the 2015/2016 school year that students benefited from during the current school year.
– Takes into account: • Contractual Obligations • Utilities• Transportation• Enrollment
– Regular Education – Special Education (including out of District Placement)
Level Service Budget
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FY14 FY15 FY16 $ Increase
Personnel Services
$12,221,831 $12,564,430 14,433,045 $1,868,615
Expenses $6,261,650 $6,519,050 $7,248,377 $729,327
Total $18,483,481 $19,083,480 $21,681,422 $2,597,942
$ Increase $600,000 $2,597,942
% Increase 3% 14%
Proposed FY16 Budget
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Budget Drivers• Compensation: • Contractual Obligations • Increase in staff due to enrollment
• Educational Mandates:• Out of District Tuition• SPED contractual services based on IEP’s• Vocational Tuition• Transportation
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Salary Increases FY16 Additional Cost to District
Individual Contracts $21,002
Secretaries/Clerks $36,443
Teachers Step Increases Only $167,808
Teacher Negotiations Pending ???
Instructional Assistants $61,414
Custodians $28,281
TOTAL $314,948
Contractual Obligations
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Staff Requests ReasonSPED – ABA Kindergarten Teacher Student Needs
SPED – Behavior Specialist Student Needs
CES – add 2 FT Teachers Enrollment Increase
CMS – add 1 FT World Language Teacher Student Needs
CHS – increase Chorus Teacher .20 Student Needs
CHS – increase Social Studies Teacher .20 Student Needs
TOTAL NEW STAFF REQUESTS $326,138
New Staff Requests
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FY16 Additional Cost to District
SPED - Out of District Tuition $253,527
SPED - Medical & Therapeutic Contractual Services
*based on IEP’s
$50,000
Vocational Tuition *rates remained same as FY15
$0
Transportation $74,214
TOTAL $377,741
Educational Mandates
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• Fee based revenues not covering enough expenses– Preschool– Athletics
• Budget should be realistically based on history, trends, and contractual obligations– Athletics– Tuition for staff– Sick leave buyback – Degree changes for staff
• Loss of state funded grants• Excess School Choice funds depleted
Budget Busters
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• Analyze and review current fee schedules:– Athletics– Preschool– Rental of facilities– Busing???
Fee Based Revenues
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Expense FY15 FY16
Athletic Supplies $0 $30,000
Tuition for Staff $0 $55,000
Sick Leave Buyback $0 $114,840
Degree Changes for Staff $0 $20,000
TOTAL $0 $219,840
Realistic BudgetingProper Budgeting includes reviewing history, trends and contractual obligations
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FY14 $90,016
FY15 $85,608
FY16 $0
Loss of State Funded Kindergarten Grant
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Fiscal Year Tuition In Expenses Balance
FY11 $748,250 $779,048 $729,766
FY12 $906,936 $777,799 $858,903
FY13 $949,999 $1,129,353 $679,549
FY14 $850,320 $1,116,294 $466,579
FY15* $745,615 $1,055,379 $156,816
Excess School Choice Funds Depleted
*FY15 – expenses include payroll projection and expenses to date – may increase
Greater amounts of School Choice Funds have been used each year to offset budget shortfalls. We are now at a point where essential salaries & expenses need to be
replaced by General Fund Appropriation
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Description Expenses
Administrative Salaries $89,760
Technology Salaries $130,733
Instruction/Teaching Salaries $91,723
Librarian Salary $79,391
Essential Expenses $133,770
TOTAL $525,377
School Choice Salaries & Expenses needing General Fund Appropriation
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Description FY15 Budget FY16 Budget $ Change
District Leadership & Administration
$420,650 $546,542 $125,892
Instructional Services $11,906,451 $13,633,716 $1,727,264
Other School Services $1,666,370 $1,783,945 $117,575Operation & Maintenance of
Plant$1,370,956 $1,723,587 $352,631
Acquisition, Improvement & Replacement of Fixed Assets
$59,419 $80,472 $21,053
Programs with Other School Districts
$3,659,634 $3,913,161 $253,527
TOTAL $19,083,480 $21,681,422 $2,597,941% Increase 14%
FY16 Budget by Category
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2.52%
62.88%
8.23%
7.95%
0.37%
18.05%
District Leadership & Administration - 2.52%
Instructional Services - 62.88%
Other School Services - 8.23%
Operation & Maintenance of Plant - 7.95%
Fixed Charges & Assets - .037%
Programs with Other School Districts - 18.05%
Budget by Category
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Districtwide - 14%
Elementary School - 20%
Middle School - 18%
High School - 17%
Special Education - 22%
Vocational - 8%
Districtwide - 14%
Elementary School - 20%
Middle School - 18%
High School - 17%
Special Education - 22%
Vocational - 8%
Budget by Location
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FY14 TOWN EXPENDITURES1% 2%
11%
29%
6%
1%2%
30%
11%
7%Business & Finance - 1%
Maintenance - Rubbish Removal & Water/Sewer - 2%
Employer Retirement Contributions - 11%
Insurance for Active Employees - 29%
Insurance for Retirees - 6%
Unemployment Insurance - 1%
Other Non-Employee Insurance - 2%
Long Term Debt - 30%
School Choice Tuition - 11%
Charter School Tuition - 7%
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How are we going to Monitor this budget & increase Accountability??
• Semi-monthly budget reports to Superintendent & District Leadership Team
• Quarterly budget reports to School Committee• Tighter rein on collection of fees • Collaboration with School & Town
TEAM WORK
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Start with FY15 General Fund Budget $19,083,480
BUDGET DRIVERS
FY16 Contract Obligations **does not include pending negotiations
$314,948
FY16 New Staff Requests $326,138
FY16 Educational Mandates $377,741
BUDGET BUSTERS
FY16 Realistic Budgeting Examples $219,840
FY16 Loss of State Funded Grant $85,608
FY16 School Choice Funds Depleted $525,377
TOTAL COSTS DRIVERS/BUSTERS ONLY $1,849,652
FY16 Additional Expenses & Pending Negotiations $748,288
FY16 Additional Expenses/Negotiations % increase 4%
FY16 Proposed Budget $21,681,422
Summary
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An investment in knowledgealways pays the best interest.
-Benjamin Franklin