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HomeMy Public PortalAbout3.10.21 Supplimental Agenda PacketPage 1 of 4 Brewster Finance Committee Budget Questions for Nauset Regional & Brewster School Committee and Superintendent Revised 3/5/2021 Questions about Nauset Regional Schools:  Please provide the projected FY22 enrollment figures by district town, tuition, Choice that are incorporated into the budget. In other words, what enrollment numbers are being used to build the budget. ANSWER: Please see the following attached documents: a. Region Enrollment Summary for FY22 Town Assessments (EXHIBIT A) b. October 1st Enrollment and Enrollment Trends (EXHIBIT B) c. Truro: 76 students ($19,391 per student) d. Provincetown: 21 students ($19,391 per student) e. School Choice: 232 students ($5,500 per student)  Please provide the E&D balance/inflows/outflows in each of the last five years. ANSWER: Please see the attached document Nauset Regional School District Certified E & D History 1997-2020. (EXHIBIT C)  Please provide beginning and ending balances for all revolving funds for the past 3 years and be prepared to discuss the activity in these accounts and whether all expenses paid out of these accounts all show up in the budget. ANSWER: Please see attached document Nauset Regional School District Projection of Select Revolving Funds detail for Balances, Revenue, Expended and Ending Balances for FY2018 through FY2021. (EXHIBIT D) Please also see Revolving Fund Report for FY2018 through FY2021. (EXHIBITS E – H) Expenses paid from revolving funds are detailed in the DESE End of Year Reporting (Attached). (EXHIBITS I – K)  Explain line 8720 “Employer’s Share Health Insurance” Budget vs. Actual for FY18 and forward ANSWER: The revolving accounts (see detailed listing page 3 of the Region Operating Budget documents) detailing the $2.6, $2.9, $2.9, $2.5 and $2.2 million for FY18 through FY22 are used to pay expenses directly from these funds. These expenses are from the Region Only Budget which details the total expenses prior to the use of any revolving funds (See Region Only Budget Page 2 of 4 document). For example: Circuit Breaker Funds are only to be used for special education expenses (for example: tuition to non-public schools, Collaborative tuitions); School Choice Funds are used to pay health insurance expenses; retirement assessment Barnstable County, and any other education related expenses. ANSWER: School Choice Revolving Funds have been used to charge expenses directly to these accounts since FY18 per DESE and DOR. Please be advised, the presentation of how these budgets (in the two page Region Operating Budget) is at the direction of the Department of Elementary and Secondary Education as well as the Department of Revenue. DESE along with the Department of Revenue reviews our budget presentation to ensure compliance with their specific requirements. Please note on page 2 of the Region Operating Budget: ***Per DESE starting in FY18 Nauset will budget a portion of expenditures directly out of Revolving Funds instead of appropriations for those revolving funds revenue budgeted as a general fund revenue source (Transfer-in).  We are trying to understand the total expenditures to educate the students in the Nauset Regional School District. There are three sources of information that provide expenditure data: (1) the budget packages, which contain Budget vs. Actual data for prior years; (2) the DESE EOYR reports; and (3) the NRSD audited financial statements. But, these three sources provide varying data. FY18 is the most recent fiscal year where we have access to all three of these sources of data. To help establish a baseline understanding of what we’re being asked to support, please reconcile and provide an explanation of the following data from FY18: From the budget: FY18 Actual $27,687,923+ $1,004,653 Central Office (budgeted) = $28,692,576 From the FY18 EOYR report: $34,315,789 From the FY18 Audited Financial Statements: $32,370,503 (General Fund Expenses, page 4) From the FY18 Audited Financial Statements: $39,122,482 (Total Governmental Funds, page 4) From the FY18 Audited Financial Statements: $43,673,934 (Governmental Activities, page ix) ANSWER: All reporting entities require certain information in preparing their respective documents for their use. Therefore, all documents are accurate as presented per their unique requirements. Use of the DESE per pupil costs to educate students is the sourc e to use as it details the total sources of funds and total expenses. Page 3 of 4  Are there any expense line items that are presented net? For example, have grants been used to reduce the expense presented in any budget line item ? ANSWER: The operating budget represents expenses that are paid from the general fund; there are other expenses that are paid from revolving funds and grants that are not reflected in the general operating budget as presented.  What Grant Expenses do not show up in the Operating Budget and are there other expenses that are “off budget.” ANSWER: The District has various grants that fund other expenses. Listing of current grants include the following: IDEA, Title I, Title II, Title IV, ESSER FY21, Digital Literacy, Improving SABMHS, Kaleidoscope, Early Childhood, Mental Health, Quality Afterschool, Covid Relief Opening, Covid Relief Cafeteria, Remote Learning, ES Safety, SE Program Improvement, Increase Access, and ESSER II.  I would like to see the budget as a whole plus separate elements for the high school, middle school and administration. ANSWER: Please see Region Operating Budget detailing the High School, Middle School, Region Only, Central Office, Capital and Debt; see attached pie chart. (EXHIBIT L)  I would also like to see the fixed versus variable item for each line item in the budget in relation to income from non-region students. ANSWER: Budget documents are not presented in this manner.  I would like to understand from the presentation the extent to which tuition and choice students are covering both fixed and variable cost elements. ANSWER: Budget documents are not presented in this manner. Questions about the Brewster elementary school budgets:  Please provide projected enrollment figures for FY22 by school (and Choice, if applicable) that are incorporated into the budget. ANSWER: Please see the October 1st Enrollment and Enrollment Trends attached document. The Brewster Elementary Schools do not participate in School Choice. Page 4 of 4  Source and sustainability of the $383k decline in SN Tuition spend in FY22 budget – this decrease is being used to support 4-5% operating budget increases, but how can we be certain that this line item won’t increase again in the future? ANSWER: Special Education services/expenses are based on each individual student needs per their IEP (Individual Education Plan) and are subject to change annually as student progress through the school system. Operating funds as well as Circuit Breaker Funds and Extraordinary Relief funds have been used to cover some or all of these expenses. The reduction in FY22 is a result of the student moving on to the Middle School.  Enrollment declined by nearly 50 students this year – and yet you’re seeking 4-5% budget increases at each school? Eddy – 5% operating budget increase after factoring out the $383k? Stony – 4% operating budget increase? ANSWER: Eddy Elementary School budget has decreased by $188,109, representing a percentage decrease of -4.80% in FY22 as a result of the student moving on to the Middle School. Stony Brook Elementary School budget has increased by $168,057 or a 4.14% increase in FY22. Combined, (both schools) there is a reduction of $20,052 or a decrease of -.25% for FY22. Page 1 of 7 Central Office FY2022 Budget Line Item Descriptions & Justification 11/17/2020 Ver 1 FINAL 8803 Salary Superintendent This line item funds the salary for the Superintendent. 8805 Salary Clerical Superintendent This line item funds the Administrative Assistant to the Superintendent salary. 8807 Contracted Services Superintendent Line item provides funds for expert advice and consultation related to operations for the Superintendent. No funds are requested in this line item for FY22. 8808 Meeting Expense / Dues / Subscriptions Superintendent Membership in the MASS, AASA, & ASCD and subscription to the Education Week newspaper. Line item is level funded. Costs for coffee / refreshments meetings are paid from this account. Budget line item is level funded in FY22. 8809 Travel Superintendent This line item in FY22 funds any repairs and maintenance required for the Central Office vehicles used for on and off Cape travel by the Superintendent and District staff. 8810 Professional Development Superintendent Funds for three conferences: AASA (National), MASS (Mashpee), MASC (Hyannis). Budget line items is level funded in FY22. 8811 Salary Assistant Superintendent This line item funds a portion of the Assistant Superintendent’s salary. Total salary in FY22 is $159,473 and charged to the following budget lines: Line #8811 ($151,473), Line #8847 was used in prior years to fund a portion of the salary. In FY22 no funding is budgeted in line #8847 ($-0-) and Title I ($8,000). 8813 Salary Clerical Assistant Superintendent This line item funds the Secretary to the Assistant Superintendent salary. Additional funding for this position was previously charged to Title I. No funds are requested in FY22 due to the reconfiguration of the Central Office administrative staffing. Page 2 of 7 8816 Professional Development Assistant Superintendent This line item funds for conference fees for the Assistant Superintendent. Previously, these expenses were funded through grants. This line item is level funded for FY22. 8847 Salary Administrator of Professional Development This portion of the Assistant Superintendent’s salary is allocated to professional development. Line item has been reclassified to #8811 Salary Assistant Superintendent. 8869 Salaries Custodian Salary for custodian to provide cleaning services at the Central Office. Amount is per contract language. 8874 Nurse Coordinator Stipend The Nurse Coordinator oversees required professional development for nurses and also interacts with our consultant physician on issues such as medications, allergies, etc. Amount is estimated pending final contract ratification language. 8817 Salary Director of Finance & Operations This line item funds the salary for the Director of Finance & Operations. 8819 Salary Clerical Business Office Salaries and longevity costs for the Finance Office staff. All positions are non-union positions. Positions are: Assistant Director of Finance & Operations, Accounts Payable Clerk/Human Resources Clerk (1 FTE) which is a combined position (.5FTE Accounts Payable and .5FTE Human Resources and Finance Office). Payroll Coordinator, Staff Accountant (1.0 FTE) and Secretary to the Director of Finance & Operations. Food Services Clerk/Bookkeeper (Business Office Clerk) has been reclassified to line item #8882 Salary Food Services Bookkeeper in order to align with the End of Year reporting requirements of the Department of Elementary and Secondary Education (DESE). (See Organizational Chart & Positions List) 8821 Substitute Clerical Business Office This line item covers the costs for substitute clerical business office staff when out on long-term leave. No funding is requested in this line item for FY22. 8822 General Contracted Services Business Amount represents costs for E-Rate Consultant; copy machine leasing and applicable maintenance; maintenance contracts for other office machines; and other miscellaneous costs. Line item is level funded for FY22. Page 3 of 7 8823 Postage Amount budgeted based on an average of prior year actual and prior year budgeted amounts and adjusted. The District is also interested in sending direct mail marketing to families to encourage them to choose Nauset Schools over Charter Schools. The District utilizes electronic e-mail whenever possible to reduce postage costs. Line item is level funded for FY22. 8824 Office Supplies Business These funds are for office supplies (paper, ink cartridges, envelopes, files, etc.) as well as supplies for the postage machine. Line item is level funded for FY22. 8825 Office Equipment Business Postage & folding machine maintenance; purchase replacement office equipment and furniture. Line item is based on the actual amounts spent in FY20. 8826 Travel Business Manager Travel allowance for the Director of Finance & Operations for travel outside of the District. Line item is reduced for FY22. 8827 Meeting costs, dues and subscriptions Business Meeting expenses (paper products & refreshments), dues and subscriptions for Business Office staff to stay current in their field. Line item has been increased based on the actual amounts spent in FY20. 8828 Professional Development Business Costs for any professional development for the Director of Finance & Operations. Line item is level funded in FY22. 8829 Professional Development Business Clerical Costs for any professional development for the Business Office staff. No funding is requested for FY22. 8858 Salary Director of Student Services Director of Student Services salary is per contract. 8860 Salary Clerical Director of Student Services Salary and longevity for the Secretary to the Director of Student Services. 8862 Office Supplies Director of Student Services Various office supplies and materials for the Director of Student Services. Line item level funded for FY22. 8864 Meeting, Dues Publications Director of Student Services Meetings, dues and subscriptions for the Director of Student Services to stay current in the field. Line item level funded for FY22. Page 4 of 7 8830 Salary Director of Human Resources Director of Human Resources salary is per contract. Also included in this line item is the Accounts Payable Clerk/Human Resources Clerk (1 FTE) which is a combined position (.5FTE Clerical Business Office and .5FTE Human Resources. 8832 Consulting Human Resources Funding is for expert advice and consultation related to human resources operations. No funding is being requested for FY22. 8833 Meetings, dues and subscriptions Human Resources Meetings, dues and subscriptions for the Director of Human Resources to stay current in the field and Membership in the American Association of Personnel Administrators. Line item is based on the actual amount spent in FY20. 8834 Contracted Services Legal Expenses associated with the retention of legal counsel for labor and special education issues across all schools. Line item is level funded for FY22. 8873 Professional Development Human Resources Costs for any professional development for the Director of Human Resources. Line item is based on the actual amount spent in FY20. 8875 Advertising Human Resources Funds the costs of advertising vacant positions and the cost of annual membership in School Spring an on-line employment search company. 8836 Salary Technology Coordinator Line item includes the salary for District-wide Technology Coordinator. 8867 Salary Technician This line item funds the salary for two computer technicians (2 FTE) which is an increase of 1 FTE from FY21 budget. These computer technicians provide repair and maintenance of computers, related hardware, and software in all seven schools. 8838 Contracted Services Technology  SoftRight--The annual maintenance fee for our financial accounting software. - $33,369  Comcast/Open Cape-- Internet Access and Internet Provider. - $3,900 (pending e-rate funds)  Sophos Filtering The Children’s Internet Protection Act requires districts to filter internet services. - $1,256  Blackboard Engage--Currently, the District subscribes to Blackboard Engage web services. This is a template based web design that allows the schools to easily manage their web page. In addition, the service provides teacher accounts for teachers to have classroom webpages. All hosting and support is included. - $1,044  MDM/Device Management--The District uses an MDM system to manage iOS devices. The MDM is required and allows for the seamless integration for app and profile deployment, resetting passwords, data protection, remote wipe and full inventory reporting. - $408 Page 5 of 7  Cloud Backup-- Storage Craft cloud based services secures and allows retrieval of student & staff files on & off-site. In 2006 Federal Law mandated that all public and private institutions archive email correspondence for 7 years. In addition, user record and emails for up to 7 years upon their leaving or retiring from the School District. The cost is based on the number of staff in building. -- $3,579  Consulting--Higher level technology support for servers, firewalls, etc. - $2,000  Anti-Virus License--Sophos is the cloud based application being used in the District to protect our technology from viruses and malware. The cost is based on the number of devices in each building. – included in with Sophos filtering.  Substitute Online--Web-based substitute dispatching system for absent and other school employees. - $521  Atlas Curriculum-based application. It is designed to electronically encompass the entire process of curriculum enhancement in support of faculty, administrators and the School Community. – $1,139  Teach Point--The District’s evaluation reporting tool. All certified staff are reviewed using criteria listed in the TeachPoint forms. - $499  Secure Email--To ensure that sensitive data on students is protected when emailed, an encryption service is used to protect the data. - $1,383  PDQ Deploy/Inventory--This program is used to push out updates like Adobe Flash to computers eliminating the need for technical staff to “touch” each computer. - $113  Survey Monkey--This application is used to survey students, staff and community members on various important District topics. - $408  Smartboard License Upgrade--This funds for smartboard license upgrades. - $30  Google Enterprise – Google meets and administrative console for education; includes messaging functions: gmail, calendar, contacts, google drive, documents and hangouts. - $96 8840 Computer Supplies Funds are for various computer and printer supplies. Line item is level funded for FY22. 8841 Computer Software Upgrades for existing or new software licenses – Microsoft Office, etc. Line item is level funded for FY22. 8842 Computer Hardware Funds are to maintain, repair, or replace outdated desktop computer hardware and access points. Line item is level funded for FY22. 8843 Other Technology Expense Upgrades needed for Sonic Wall filtering software and hardware. Line item is level funded for FY22. 8845 Professional Development Technology Costs for professional development / training for technology staff. Line item is level funded for FY22. 8866 ELL Coordinator Stipend for the ELL Coordinator per contract. This person provides consultation and planning for students with limited English proficiency in all of our schools. Amount is estimated pending contract language updates. Page 6 of 7 8879 Salary Food Services Director This line item funds the salary for the District-wide Food & Nutrition Services Director. 8882 Salary Food Services Bookkeeper (Business Office Clerk) This line item funds the salary for the Business Office Clerk. Budgeted in this line item in order to align with the End of Year Reporting requirements of the Department of Elementary and Secondary Education (DESE). 8880 Travel Food Services Director This line item funds any additional travel for Food & Nutrition Services Director for off Cape travel to conferences. Funding in FY22 is level funded. 8850 Supplies Maintenance Costs for cleaning supplies for the Central Office. Line item is funded in FY2 based on the actual amounts spent in FY20. 8851 Natural Gas Natural gas cost has been level funded for FY22. 8852 Electricity Electricity cost has been level funded for FY22. 8853 Telephone The cost of telephone service (VOIP) voice over internet protocol new in FY20. Costs related to internet services have been reclassified to line item #8838 Contracted Services Technology. 8854 Water Costs for water service for Central Office. Funding in FY22 is level funded. 8855 Contracted Services General Maintenance Contracted services for minor repairs – electrical, plumbing, HVAC, etc. for the Central Office. Line item is funded in FY2 based on the actual amounts spent in FY20. 8856 Contracted Services Security General maintenance by outside vendors such as security monitoring, lock smith, etc. for the Central Office. Budget line item is based on the actual amounts spent in FY20. 8857 Contracted Services Extraordinary Maintenance Contracted services for any unforeseen extraordinary maintenance costs for the Central Office. Line item is funded in FY22 based on the actual amounts spent in FY20. Page 7 of 7 8801 Joint Committee Secretary Salary Costs for recording secretary for up to four to five meetings annually. Budget line item is level funded for FY22. 8802 MASC Membership Membership costs for four towns and the Region in the Massachusetts Association of School Committees, and on-line policy manual. Budget line item is level funded for FY22.