Budget Planning Meeting #2:
Fiscal Year 2008
Minor corrections 1/10/07
Updated 1/23/07
Updated 1/29/07
Updated 3/1/07
Updated 3/7/07
Table of Contents
A. Budget History and Trends
1.
Cuts from Previous Years and Their Effects------------------------------------------------------------------------------------------------- 3
2.
Program and Organization Changes----------------------------------------------------------------------------------------------------------- 4
B. Revenue Parameters and
Variables
1.
Anticipated Federal Parameters and Trends------------------------------------------------------------------------------------------------ 5
2.
Anticipated State Parameters and Trends--------------------------------------------------------------------------------------------------- 5
3.
Anticipated Town(s) Parameters -------------------------------------------------------------------------------------------------------------- 5
4.
5.
Medicaid Revenue--------------------------------------------------------------------------------------------------------------------------------- 6
6.
Circuit Breaker Parameters and Expectations------------------------------------------------------------------------------------------------ 6
7.
School Choice Projected (Pelham and Region)--------------------------------------------------------------------------------------------- 6
8.
Foreign Exchange Students--------------------------------------------------------------------------------------------------------------------- 7
9.
Transportation Aid-------------------------------------------------------------------------------------------------------------------------------- 7
10. Anticipated and Continuing
Grants----------------------------------------------------------------------------------------------------------- 7
11. Fees-------------------------------------------------------------------------------------------------------------------------------------------------- 10
a.
Athletics-------------------------------------------------------------------------------------------------------------------------------------- 10
b. Parking---------------------------------------------------------------------------------------------------------------------------------------- 10
c.
Summer School------------------------------------------------------------------------------------------------------------------------------ 10
d. Pre-School Programs----------------------------------------------------------------------------------------------------------------------- 10
e.
Facilities Use--------------------------------------------------------------------------------------------------------------------------------- 11
f.
Transportation------------------------------------------------------------------------------------------------------------------------------ 11
g. Kindergarten Fees-------------------------------------------------------------------------------------------------------------------------- 11
12. E & D Accounts---------------------------------------------------------------------------------------------------------------------------------- 11
13. Colleges and Universities---------------------------------------------------------------------------------------------------------------------- 11
14. Food Service--------------------------------------------------------------------------------------------------------------------------------------- 12
C. Expense Assumptions to Build
the Budget
1.
Fixed and/or Anticipated “Known Cost” Areas Identified----------------------------------------------------------------------------- 13
a.
Transportation Contracts----------------------------------------------------------------------------------------------------------------- 13
b. Benefits and Insurance
Assessments------------------------------------------------------------------------------------------------- 13
c.
Utilities---------------------------------------------------------------------------------------------------------------------------------------- 13
d. Salary Projections-------------------------------------------------------------------------------------------------------------------------- 13
e.
Retirement/Turnover----------------------------------------------------------------------------------------------------------------------- 14
f.
Technology---------------------------------------------------------------------------------------------------------------------------------- 14
g. Facilities, Equipment, and
Other Contracts and Known Expenses------------------------------------------------------------- 15
h. Food Service--------------------------------------------------------------------------------------------------------------------------------- 15
i.
Special Education Contracted Services----------------------------------------------------------------------------------------------- 16
j.
Tuition Out----------------------------------------------------------------------------------------------------------------------------------- 16
2.
Facilities Projects & Use Assumptions----------------------------------------------------------------------------------------------------- 17
a.
Anticipated Projects----------------------------------------------------------------------------------------------------------------------- 17
b. Building Use--------------------------------------------------------------------------------------------------------------------------------- 17
3.
Staffing Assumptions--------------------------------------------------------------------------------------------------------------------------- 17
a.
Preliminary Class Size Targets----------------------------------------------------------------------------------------------------------- 17
b. Preliminary Non-Classroom
Staffing Model and Allocation--------------------------------------------------------------------- 19
c.
Special Education Staffing--------------------------------------------------------------------------------------------------------------- 19
d. School Schedules--------------------------------------------------------------------------------------------------------------------------- 19
4.
Program (Non-Staff) Budget------------------------------------------------------------------------------------------------------------------- 20
5.
Program Evaluation------------------------------------------------------------------------------------------------------------------------------ 20
6.
AYP/MCAS Focus------------------------------------------------------------------------------------------------------------------------------- 20
7.
Supervision and Professional Development----------------------------------------------------------------------------------------------- 20
A. Budget History/Trends
1.
Cuts from
Previous Years and Their Effects
Cuts
for the current year included a reduction of 6.0 kindergarten
paraprofessionals, all library paraprofessionals, classroom and science
paraprofessional staffing, along with some proposed positions to provide
classroom and playground support. Special
education paraprofessional staffing was restructured in some programs and some
consultant funding was converted into teaching staff FTE to supplement the
necessary losses, while sustaining our compliance with Federal/State and IEP
requirements. One Assistant Principal
position was reduced from full to school year.
While
our anticipated enrollments suggested that we would need an additional 4.0
classrooms for the present year, these positions were cut, increasing average
class sizes at the elementary level. Our
elementary summer school support program targeted to students in need of
academic and MCAS support was eliminated, further challenging the ability of
students to be successful in this arena.
Region:
At
the Middle School, 5.2 teaching positions were cut, along with a 1.0 proposed position,
resulting in team sizes continuing to rise, with average classes being 25
students. This large number of students
in heterogeneous classrooms makes it very difficult to provide the level of
support needed for individual students.
In the
At
the High School, nine teaching positions were cut, along with one proposed
position. This level of cuts
significantly increased the number of students in elective and core curriculum
courses. Fees were increased for sports
and activities. The MCAS tutorial
program was cut by 1.1 staff. Support
paraprofessional positions were eliminated, along with 1.0 clerical positions.
See
Appendix A for a list of cuts to the FY07Amherst budget and Appendix B for a
list of cuts to the FY07 Regional budget.
District
Summary:
In
all districts we are challenged with maintaining adequate instructional
supplies within all departments. Over
the past two years, supplies have been cut 75%.
While we have utilized our supply closet balances to support these
losses, our supplies are almost depleted and we do not have enough funds for
basic supplies. Instructional equipment
and technology (hardware) purchases were cut by $80,000. Professional development and travel funds
have also suffered significant cuts of at least 50% over the last two
years.
District
outreach services were eliminated last year.
Clerical support was cut by 2.4 positions last year in the Central
Office.
2.
Program and
Organization Changes
Organizational
change, procedural work, and program analysis have characterized the past three
years amidst annual cuts to the school budgets.
We
have worked to align the districts and schools within a preK-12 system. Following recommendations from previous
reviews and the initiatives of many faculty and staff members, an emphasis on
student transitions from grade-to-grade and school-to-school, alignment of curriculum,
consistency in procedures, and other efforts have been accomplished or are in
process. We have worked to consolidate
services and programs where possible, especially within the central office, to
provide consistency and fluency in our support for schools and subsequently,
students.
From
a budget perspective, the changes and consolidations have been accomplished
with few additions to staff. Where
programs have grown and/or accountability demands increased, we have increased
staff and/or revised job descriptions.
The
most prominent change has been in the consolidation of the Student Services
office. We have bridged the work and
services of special education, English language learning, student information,
discipline and intervention, health services, early childhood, academic
intervention, student support and services, safety and security, and many
others. Furthermore, programs for
individual students have been established to keep students in our schools,
providing a home school for students as well as consistency and efficiency in
efforts. Implications of changes in the
State review of programs and the demands of state testing have increased the
demands on services, as well. This has
been accomplished with a net increase of administrators of one. (We have reduced the number of Executive
Directors from two to one).
Additions
to programs in technology are allowing us to become much more efficient and
accountable in every department. While
efficiency is added and data are more accessible for decision-making and
program evaluation, the primary benefit is analysis of data related to student
achievement. All of these necessitate
time, staffing, and funding.
It
must be noted that aspirations and vision in areas where we can most
effectively offer continued improvement are areas that have been
diminished: supervision and professional
development. These assumptions are
critical as we seek to move ahead with less.
B. Revenue Parameters and Variables
1.
Anticipated
Federal Parameters and Trends
Updated
1-29-07
(Source: AASA January 2007) Funding
for 2007 to Be Set Week of January 28; Outlook is Grim—With the President
set to release his budget proposal on February 5, Congress is expected to
approve the final spending numbers for Fiscal Year 2007 (school year
2007-2008), during the week of January 28.
While we continue to push the Harkin/Specter $2 billion amendment for
education and health, the outlook is not good.
Do not count on any new money for next year; and, due to the vagaries of
funding formulas, you may receive fewer federal dollars in some programs.
Since Congress
is now in the hands of the Democrats, the FY 2008 Bush budget may be deemed
“dead on arrival;” but it nonetheless sets the framework for the 2008 budget
plan Congress must establish. With the
Democrats having adopted a “pay-go” policy and with spending pressure still
dominated by the wars and health costs, achieving gains for education will be
difficult.
2.
Anticipated
State Parameters and Trends
Update
3/1/07
The
Governor’s Budget was released on February 27, 2007. Preliminary indications are that we fared
“neutrally” from this version of the budget in
Region
Chapter 70 would increase
0.97% to $9,783,407, or $(3,349) less than the 1% increase we had projected.
Transportation aid would
increase 4% to $31,190, or $31,190 more than the 0% increase we had
projected. (Note: The Amherst-Pelham
Regional Schools transportation budget includes the elementary school
transportation for the towns. This is
not reimbursable. We will propose
serious consideration to open the Regional Agreement to amend this.
These two components, if
passed, would result in a net increase in Region's revenue by $27,840.
Pelham
The net increase from the
Governor’s budget for Pelham is $43,563.
From
John Musante, Amherst Business Manager:
An initial review is that the Town would realize about a $27,000 net
increase in aid (state aid minus state assessments) compared to my most recent
projections. State aid up about 3.6%
versus FY 07, but much of that variance from my 2% projection is offset by
higher assessments.
3.
Anticipated
Town(s) Parameters
The
Town of
Last
year the member towns of the Regional District agreed to adopt the Regional
Agreement as the allocation method for determining appropriations to member
towns. This shifted a greater proportion of the Region’s budget to
4.
The
Amherst Joint Capital Planning Committee will begin its work for the new budget
season in January. The primary benefit to the
It
should be noted that we have begun to develop an equipment matrix for all three
districts to support budgeting to “catch up” on needs over the next few years.
Continued
scrutiny will be given to consistency between the schools and town as to what
is included in the plan, particularly in computer software for management and
data base systems.
5.
Medicaid
revenue
The
Medicare Catastrophic Coverage Act of 1988 clarified Medicaid’s responsibility
to pay for health-related services provided for handicapped children pursuant
to an Individualized Education Plan. The Region’s receipt averages $115,000 to
$140,000 per year and is included as an expense line in the budget (SPED
Transfer Reserve) and as a revenue offset in the assessment computation. FY08
projections remain constant.
As
a department of the town the Amherst Medicaid revenues close directly to the
Town’s General Fund. The Town of
6. Circuit
Breaker Parameters and Expectations:
State
law is designed to reimburse school districts for a percentage of the costs
associated with special education students whose programs are high cost (those
whose costs are in excess of four times the statewide per pupil costs). Due to
the Governor’s budget reduction in special education reimbursements under the
Circuit Breaker program, it is difficult to project anticipated reimbursements.
Although the figures can not be considered stable, it is recommended that we
anticipate the foundation cost of $31,616 and the reimbursement rate of 72%.
Reimbursements are deposited into a “Special Education Reimbursement Fund” and
the amounts are available to the school district to be expended for special
education expenses without further appropriation. As both special education
students and IEPs change throughout the year and from year to year, there will
certainly be fluctuations in annual receipts.
7. School
Choice Projected (Pelham and Region):
School
Choice students are enrolled in
Currently,
the High School is recommending opening 9 spaces for choice students. The Middle School recommendation is still to
be determined. The Region School
Committee has voted to accept choice students in the Region and currently are
accepting 9 students for the High School.
8.
Foreign
Exchange Students
The
Regional School Committee approved the acceptance of Foreign Exchange students
for the 2006-2007 school year with the number at the discretion of the High
School Principal. One student was
accepted. We recommend a freeze on the
acceptance of Foreign Exchange students.
While a benefit to our students and families, our international
population certainly accomplishes many of our aspirations for students to work
and learn with others from around the world.
In the midst of budget cutting and so many students in study halls next
year, it does not seem prudent to fill seats with students for whom we do not
receive a reimbursement.
9.
Transportation
Aid
Various
statutes address the reimbursement of school transportation costs (Regional,
Regular Day, SPED, Vocational, etc.) but all are “subject to appropriation” by
the legislature. The actual reimbursement percentages are based upon the prior
fiscal years DOE approved costs and the legislature’s current fiscal year
appropriation. Even though a figure appears on a Cherry Sheet, the actual
reimbursement amount usually is not known until the tail end of a fiscal year –
again a reimbursement for prior year costs.
Currently
only Regional and Vocational transportation costs are reimbursable. While the
statute for Regional Transportation reimbursement specifies 100%, the actual
percent has ranged from 100% down to a low of 47.5% for FY04. The rate for FY06
was 78%. While the DOE has not yet
released the FY07 reimbursement, percentages or figures, we will be pursuing
update information from them. As in the past, for the next fiscal year we will
take the conservative approach and base projections on historical and current
year data.
We
will monitor State legislation related to Regional transportation and the proposal
to include it in the Foundation formula at 100% (and locked in for future
years).
10. Anticipated and Continuing Grants
FY 07 FY 08 FY 08
District
Grant Source Amount Expected? Award
|
AMH |
MA Early Literacy
Intervention Round II FY07 |
State |
$12,197 |
No |
Competitive |
|
|
|
|
|
|
|
|
AMH |
Kindergarten Enhancement
Program FY07 |
State |
$149,200 |
Yes |
$141,740 |
|
|
|
|
|
|
|
|
AMH |
Community Partnerships
FY07 |
State |
$203,546 |
Yes |
$203,546 |
|
|
|
|
|
|
|
|
AMH |
MA Early Literacy
Intervention Round 1 FY07 |
State |
$14,500 |
Yes |
$14,500 |
|
|
|
|
|
|
|
|
AMH |
CPC Transitional Funding
FY 07 |
State |
$8,296 |
No |
Ending |
|
|
|
|
|
|
|
|
AMH |
SPEC EDUCATION Prof.
Development FY07 |
Federal |
$17,613 |
Yes |
$17,613 |
|
|
|
|
|
|
|
|
AMH |
Creative Schools Grant
(MCC) FY 07 |
Private |
$24,000 |
Yes |
$24,000 |
|
|
|
|
|
|
|
|
AMH |
CDBG ~ Parents as
Teachers FY 06 |
Federal |
$14,974 |
No |
Carry forward |
|
|
|
|
|
|
|
|
AMH |
|
Private |
$5,000 |
No |
Ending |
|
|
|
|
|
|
|
|
AMH |