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.
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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.
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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.
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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.
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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.
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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.
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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
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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.
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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.
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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.