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HomeMy Public PortalAboutFY2019 Regional Schools Budget PacketC:\Users\vendittig\Desktop\FY19 BUDGET\FY19 1.16.18 Region Enrollment for Town Assessments.xls FINAL DRAFT.xls REGION ENROLLMENT SUMMARY FOR FY19 TOWN ASSESSMENTS 1.10.2018 RESIDENT STUDENTS ATTENDING NAUSET MIDDLE SCHOOL & NAUSET HIGH SCHOOL: sub total sub totaL GRAND TOWN GRADE 6 GRADE 7 GRADE 8 Gr. 6-8 GRADE 9 GRADE 10 GRADE 11 GRADE 12 GRADE SP Gr. 9-12 TOTAL Brewster 80 65 60 205 62 75 72 60 0 269 474 Eastham 22 24 25 71 34 28 46 33 0 141 212 Orleans 31 29 30 90 24 32 32 25 1 114 204 Wellfleet 13 17 23 53 24 19 13 20 3 79 132 TOTAL >>146 135 138 419 144 154 163 138 4 603 1022 Source: October 1, 2017 District Enrollment Report x2 RESIDENT STUDENTS ATTENDING OTHER MIDDLE & HIGH SCHOOLS BY CHOICE: sub total sub totaL GRAND TOWN GRADE 6 GRADE 7 GRADE 8 Gr. 6-8 GRADE 9 GRADE 10 GRADE 11 GRADE 12 GRADE SP Gr. 9-12 TOTAL Brewster 1 4 1 6 4 2 4 5 0 15 21 Eastham 4 0 1 5 0 1 0 0 0 1 6 Orleans 0 1 1 2 0 1 1 0 0 2 4 Wellfleet 0 2 2 4 0 0 0 1 0 1 5 TOTAL >>5 7 5 17 4 4 5 6 0 19 36 Source: October 1, 2017 Foundation Enrollment Report 3 Dept. of Elem & Secondary Eduation (DESE) as of 1.10-2018 RESIDENT STUDENTS ATTENDING OTHER MIDDLE & HIGH SCHOOLS - CHARTER SCHOOLS sub total sub totaL GRAND TOWN GRADE 6 GRADE 7 GRADE 8 Gr. 6-8 GRADE 9 GRADE 10 GRADE 11 GRADE 12 GRADE SP Gr. 9-12 TOTAL Brewster 10 11 6 27 2 2 2 3 0 9 36 Eastham 3 6 7 16 1 1 1 0 0 3 19 Orleans 4 5 8 17 1 0 2 1 0 4 21 Wellfleet 0 2 5 7 0 0 0 0 0 0 7 TOTAL >>17 24 26 67 4 3 5 4 0 16 83 Source: October 1, 2017 Foundation Enrollment Report 3 Dept. of Elem & Secondary Education (DESE) as of 1.10-2018 1 NAUSET REGIONAL SCHOOL DISTRICT 2/1/2018 FY 2019 BUDGET WORKSHEET ver 1 Region Only - NHS / NMS Budget Actual Budget Actual Budget Actual Budget Proposed Dollar % 2014-2015 2014-2015 2015-2016 2015-2016 2016-2017 2016-2017 2017-2018 2018-2019 Increase Increase Transportation Charter School 8715 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% Transportation MS RD 8741 $444,560 $435,530 $572,472 $519,585 $595,470 $567,677 $596,522 $531,522 ($65,000)-10.90% Transportation MS Early Bus 8742 $38,170 $37,058 $20,950 $23,540 $20,991 $21,920 $22,109 $22,109 ($0)0.00% Transportation MS Late Bus 8743 $46,301 $20,832 $12,175 $13,688 $12,198 $12,879 $13,291 $13,291 ($0)0.00% Transportation HS RD 8744 $444,560 $435,530 $572,472 $520,210 $595,470 $567,677 $596,522 $531,522 ($65,000)-10.90% Transportation HS Late Bus 8745 $46,301 $22,805 $13,287 $14,346 $13,313 $13,622 $12,780 $12,780 $0 0.00% Transportation Fuel Escalation Chgs MS 8754 $16,175 $7,130 $17,414 $0 $8,707 $0 $0 $0 $0 0.00% Transportation Fuel Escalation Chgs HS 8751 $17,441 $5,636 $18,777 $0 $9,388 $0 $0 $0 $0 0.00% Transportation - McKinney Vento 8758 $1,000 $14,339 $1,000 $5,343 $1,000 $9,522 $5,000 $7,500 $2,500 50.00% $1,054,508 $978,860 $1,228,547 $1,096,712 $1,256,538 $1,193,297 $1,246,224 $1,118,724 ($127,500)-10.23% School Choice Tuition 8728 $209,729 $269,700 $230,500 $249,525 $250,000 $224,273 $260,000 $279,000 $19,000 7.31% Charter School Tuition 8729 $1,676,971 $1,426,356 $1,512,396 $1,399,843 $1,571,402 $1,413,641 $1,474,561 $1,533,699 $59,138 4.01% $1,886,700 $1,696,056 $1,742,896 $1,649,368 $1,821,402 $1,637,914 $1,734,561 $1,812,699 $78,138 4.50% SN Salaries Tutors 8730 $0 $0 $500 $0 $500 $0 $500 $500 $0 0.00% SN Contracted Services Tutors 8731 $750 $0 $750 $220 $750 $1,700 $750 $750 $0 0.00% SN Contracted Svcs Psychological 8732 $2,500 $2,281 $2,500 $1,800 $2,500 $2,400 $2,500 $2,500 $0 0.00% SN Psychological Salaries 8766 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% SN Salaries Speech Therapeutic, OT, PT 8740 $131,038 $137,221 $149,853 $149,854 $178,456 $177,613 $187,954 $189,913 $1,959 1.04% SN Contracted Services OT/PT 8752 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% SN Mentor Stipends 8753 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% ELL Teacher Salaries 8761 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $134,288 $139,502 $153,603 $151,874 $182,206 $181,713 $191,704 $193,663 $1,959 1.02% Cafeteria Salaries 8765 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 2 Region Only - NHS / NMS Budget Actual Budget Actual Budget Actual Budget Proposed Dollar % 2014-2015 2014-2015 2015-2016 2015-2016 2016-2017 2016-2017 2017-2018 2018-2019 Increase Increase SN Contracted Svcs Transportation 8733 $275,000 $201,821 $275,000 $221,279 $284,000 $227,500 $295,360 $307,174 $11,814 4.00% SN Contracted Svc Trans Parent Reimburse 8734 $3,000 $3,814 $3,000 $1,553 $3,000 $1,141 $3,000 $3,000 $0 0.00% SN Transportation MS 8746 $34,783 $37,102 $36,522 $36,602 $37,618 $38,618 $39,123 $40,688 $1,565 4.00% SN Transportation MS Summer 8747 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% SN Transportation HS 8748 $153,139 $148,519 $160,796 $161,128 $165,620 $169,297 $172,245 $179,135 $6,890 4.00% SN Transportation HS Summer 8749 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% SN Transportation Fuel Escalation Chgs 8755 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $465,922 $391,256 $475,318 $420,562 $490,238 $436,556 $509,728 $529,997 $20,269 3.98% SN Tuition Non-Public Schools 8735 $1,576,766 $1,422,191 $1,293,734 $1,474,545 $1,232,296 $1,631,089 $1,624,805 $1,618,766 ($6,039)-0.37% SN Tuition Collaborative 8736 $173,133 $207,160 $177,018 $241,553 $296,985 $292,954 $241,953 $326,051 $84,098 34.76% SN Itinerant Services 8737 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% SN Out of District Tuition 8750 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% SN Tuition Out of State 8756 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $1,749,899 $1,629,351 $1,470,752 $1,716,098 $1,529,281 $1,924,043 $1,866,758 $1,944,817 $78,059 4.18% Salaries Comm/Council Secretary 8701 $2,320 $3,674 $2,377 $2,899 $1,706 $3,739 $1,720 $1,736 $16 0.93% Supplies Treasurer 8702 $1,500 $291 $1,500 $665 $1,000 $1,293 $1,000 $1,300 $300 30.00% Meet/Dues/Subscriptions 8703 $1,000 $1,398 $1,000 $354 $1,500 $2,080 $1,500 $2,100 $600 40.00% Salary Treasurer 8704 $6,754 $6,889 $7,044 $7,044 $7,220 $7,220 $7,220 $7,220 $0 0.00% Annual Fiscal Audit/Actuarial 8705 $34,250 $27,500 $34,250 $34,519 $34,250 $32,382 $36,245 $37,216 $971 2.68% Banking Services 8706 $500 $1,683 $1,914 $1,545 $1,914 $345 $2,500 $2,500 $0 0.00% Medicaid Collection Services 8707 $6,500 $8,723 $8,723 $8,723 $8,723 $9,723 $9,159 $10,000 $841 9.18% Advertising 8708 $9,000 $5,348 $9,000 $4,397 $9,000 $3,133 $5,000 $5,000 $0 0.00% Legal Services School Committee 8709 $6,000 $29,337 $10,000 $39,537 $15,000 $14,144 $15,000 $15,000 $0 0.00% Legal Settlements 8710 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% Superintendent Life Insurance 8738 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% Salaries Legal Settlements 8739 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $67,824 $84,843 $75,808 $99,683 $80,313 $74,059 $79,344 $82,072 $2,728 3.44% Clerical Stipend 8763 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% Tech Technician Salary 8768 $0 $0 $76,688 $79,613 $81,573 $81,573 $83,635 $86,841 $3,206 3.83% $0 $0 $76,688 $79,613 $81,573 $81,573 $83,635 $86,841 $3,206 3.83% 3 Region Only - NHS / NMS Budget Actual Budget Actual Budget Actual Budget Proposed Dollar % 2014-2015 2014-2015 2015-2016 2015-2016 2016-2017 2016-2017 2017-2018 2018-2019 Increase Increase Salary Professional Development 8711 $2,500 $607 $2,500 $0 $2,500 $8,531 $2,500 $2,500 $0 0.00% Substitutes Professional Development 8712 $1,000 $0 $500 $0 $500 $0 $500 $500 $0 0.00% Contracted Svcs Professional Develpmnt 8713 $7,500 $7,401 $7,500 $2,900 $7,500 $1,093 $7,500 $7,500 $0 0.00% Professional Develop Growth Reimb.8714 $110,000 $130,000 $135,000 $135,000 $140,000 $140,000 $140,000 $140,000 $0 0.00% Professional Develop Ed Assistants 8771 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% Professional Develop Supplies 8767 $250 $445 $250 $299 $500 $185 $500 $500 $0 0.00% $121,250 $143,453 $150,750 $143,199 $156,000 $154,809 $156,000 $156,000 $0 0.00% County Retirement Assessment 8716 $699,554 $681,549 $807,408 $783,364 $810,406 $794,917 $865,269 $875,315 $10,046 1.16% FICA NRSD Share 8718 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% Medicare NRSD Share 8719 $270,000 $254,568 $280,000 $278,198 $300,000 $269,704 $305,000 $307,000 $2,000 0.66% Employer's Share Health Insurance 8720 $2,699,930 $2,683,668 $3,064,505 $3,028,321 $3,416,760 $3,342,041 $3,762,444 $3,932,639 $170,195 4.52% OPEB Contribution 8772 $0 $0 $0 $0 $40,698 $40,698 $44,510 $46,342 $1,832 4.12% Employer's Share Life Insurance 8721 $7,500 $6,274 $7,500 $6,334 $7,500 $6,483 $7,500 $7,500 $0 0.00% Worker's Compensation 8722 $110,000 $100,106 $115,720 $111,399 $107,193 $132,674 $135,281 $140,536 $5,255 3.88% Unemployment Insurance 8723 $50,000 $33,000 $50,000 $4,898 $50,000 $17,500 $50,000 $50,000 $0 0.00% Building/Contents/Liability/Auto Ins.8725 $81,968 $77,339 $87,161 $84,415 $87,161 $81,328 $87,161 $97,620 $10,459 12.00% Officer Bonds 8726 $2,066 $1,061 $2,066 $1,261 $2,066 $1,261 $2,066 $2,066 $0 0.00% Interscholastic Athletic Insurance 8727 $7,465 $7,069 $7,465 $7,413 $7,634 $7,603 $7,830 $8,864 $1,034 13.21% $3,928,483 $3,844,634 $4,421,825 $4,305,603 $4,829,418 $4,694,209 $5,267,061 $5,467,882 $200,821 3.81% Employer's Share Retired Health Ins.8724 $665,118 $600,317 $595,004 $595,494 $649,062 $645,771 $684,568 $697,639 $13,071 1.91% Section 18 Health Ins. Exp.8764 $3,941 $3,902 $3,941 $3,902 $3,941 $4,103 $3,941 $3,941 $0 0.00% $669,059 $604,219 $598,945 $599,396 $653,003 $649,874 $688,509 $701,580 $13,071 1.90% Architectural/Engineering Design Services 8770 $30,000 $27,820 $30,000 $30,000 $30,000 $30,000 $0 $0 $0 0.00% $30,000 $27,820 $30,000 $30,000 $30,000 $30,000 $0 $0 $0 0.00% GRAND TOTAL $10,107,933 $9,539,994 $10,425,132 $10,292,108 $11,109,972 $11,058,047 $11,823,524 $12,094,275 $270,751 2.29% Operations $4,816,616 $4,704,969 $5,354,016 $5,257,494 $5,830,307 $5,684,524 $6,274,549 $6,494,375 $219,826 3.50% SPED $2,350,109 $2,160,109 $2,099,673 $2,288,534 $2,201,725 $2,542,312 $2,568,190 $2,668,477 $100,287 3.90% Trans $1,054,508 $978,860 $1,228,547 $1,096,712 $1,256,538 $1,193,297 $1,246,224 $1,118,724 ($127,500)-10.23% Choice/Charter $1,886,700 $1,696,056 $1,742,896 $1,649,368 $1,821,402 $1,637,914 $1,734,561 $1,812,699 $78,138 4.50% $10,107,933 $9,539,994 $10,425,132 $10,292,108 $11,109,972 $11,058,047 $11,823,524 $12,094,275 $270,751 2.29% C:\Users\vendittig\Desktop\FY19 BUDGET\FY19 1.16.18 Region Enrollment for Town Assessments.xls FINAL DRAFT.xls REGION ENROLLMENT SUMMARY FOR FY19 TOWN ASSESSMENTS 1.10.2018 sub total sub totaL GRAND TOWN GRADE 6 GRADE 7 GRADE 8 Gr. 6-8 GRADE 9 GRADE 10 GRADE 11 GRADE 12 GRADE SP Gr. 9-12 TOTAL Brewster - Nauset 80 65 60 205 62 75 72 60 0 269 474 Brewster - Choice 1 4 1 6 4 2 4 5 0 15 21 Brewster - Charter 10 11 6 27 2 2 2 3 0 9 36 TOTAL >>91 80 67 238 68 79 78 68 0 293 531 Eastham - Nauset 22 24 25 71 34 28 46 33 0 141 212 Eastham - Choice 4 0 1 5 0 1 0 0 0 1 6 Eastham - Charter 3 6 7 16 1 1 1 0 0 3 19 TOTAL >>29 30 33 92 35 30 47 33 0 145 237 Orleans - Nauset 31 29 30 90 24 32 32 25 1 114 204 Orleans - Choice 0 1 1 2 0 1 1 0 0 2 4 Orleans - Charter 4 5 8 17 1 0 2 1 0 4 21 TOTAL >>35 35 39 109 25 33 35 26 1 120 229 Wellfleet - Nauset 13 17 23 53 24 19 13 20 3 79 132 Wellfleet - Choice 0 2 2 4 0 0 0 1 0 1 5 Wellfleet - Charter 0 2 5 7 0 0 0 0 0 0 7 TOTAL >>13 21 30 64 24 19 13 21 3 80 144 GRAND TOTALS >>168 166 169 503 152 161 173 148 4 638 1141 GRADE 6 GRADE 7 GRADE 8 Gr. 6-8 GRADE 9 GRADE 10 GRADE 11 GRADE 12 GRADE SP Gr. 9-12 TOTAL FY19 TO FY18 ASSESSMENT PERCENTAGES FOR FY19 BUDGET:ASSESSMENT PERCENTAGES FOR FY18 BUDGET:CHANGE:% BREWSTER 531 Students / 1,141 =0.465381 0.456780 0.008601 1.84821% EASTHAM 237 Students / 1,141 =0.207713 0.211864 -0.004151 -1.99866% ORLEANS 229 Students / 1,141 =0.200701 0.196610 0.004091 2.03842% WELLFLEET 144 Students / 1,141 =0.126205 0.134746 -0.008541 -6.76749% 1.000000 1.000000 C:\Users\vendittig\Desktop\FY19 BUDGET\FY19 NMS Budget Input Sheets ver 2 February 1 2018.xls FINAL DRAFT 1.xls NAUSET REGIONAL SCHOOL DISTRICT February 1, 2018 NAUSET MIDDLE SCHOOL Dollar % Increase Increase Budget December 6, 2016 version 1 8,036,661$ 308,873$ 4.00% Reduction Cafeteria Salaries 8109 (16,100)$ Retirement Salaries Guidance 8034 (30,326) Total Updated Budget February 1, 2018 Version 2 7,990,235$ 262,447$ 3.40% NAUSET HIGH SCHOOL Budget December 21, 2017 version 1 11,361,751$ 275,330$ 2.48% Addition: iPad Lease 106,780$ Total Updated Budget February 1, 2018 Version 2 11,468,531$ 382,110$ 3.45% REGION ONLY BUDGET Budget February 1, 2018 version 1 9,185,401$ (15,522)$ -0.17% Various Reductions -$ Total Updated Budget February 1, 2018 Version 1 9,185,401$ (15,522)$ -0.17% REGION'S SHARE OF CENTRAL OFFICE Budget November 16, 2017 version 1 1,034,296$ 29,643$ 2.95% C:\Users\vendittig\Desktop\FY19 BUDGET\FY19 NMS Budget Input Sheets ver 2 February 1 2018.xls FINAL DRAFT 1.xls NAUSET REGIONAL SCHOOL DISTRICT February 1, 2018 Combined Budgets Dollar % Increase Increase NAUSET MIDDLE SCHOOL 7,990,235$ 262,447 3.40% NAUSET HIGH SCHOOL 11,468,531 382,110 3.45% REGION ONLY 9,185,401 (15,522) -0.17% REGION'S SHARE OF CENTRAL OFFICE 1,034,296 29,643 2.95% Total Combined Updated Budgets February 1, 2018 Ver 2 29,678,463$ 658,678$ 2.27% INCOME 7,336,132$ 106,190$ 1.47% Total Operating Budget 22,342,331$ 552,488$ 2.54% DEBT 247,457$ (3,500)$ -1.39% TOTAL ASSESSMENT 22,589,788$ 548,988$ 2.49% Page 1 of 6 Region Only – NHS/NMS Office FY2019 Budget Line Item Descriptions & Justification February 1, 2018 Ver 1 8741 Transportation MS RD The District will be entering into a five year contract with the Cape Cod Collaborative for the District’s regular day transportation needs. The FY19 budgeted amount has been level funded based on the FY18 budgeted amounts and reduced for projected savings of $130,000 for the Region’s portion of the total projected savings of $200,000 District-wide. 8742 Transportation MS Early Bus Transportation MS Early route is for 5 days. The District will be entering into a five year contract with the Cape Cod Collaborative for the District’s transportation needs. The FY19 budgeted amount has been level funded based on the FY18 budgeted amounts. 8743 Transportation MS Late Bus Transportation MS Late route is for 100 days. This represents two buses (200 runs) for this service at the Middle School for FY19. The District will be entering into a five year contract with the Cape Cod Collaborative for the District’s transportation needs. The FY19 budgeted amount has been level funded based on the FY18 budgeted amounts 8744 Transportation HS RD The District will be entering into a five year contract with the Cape Cod Collaborative for the District’s regular day transportation needs. The FY19 budgeted amount has been level funded based on the FY18 budgeted amounts 8745 Transportation HS Late Bus Transportation HS Late route is for 104 days. This represents two buses (208 runs) for this service at the High School. The District will be entering into a five year contract with the Cape Cod Collaborative for the District’s transportation needs. The FY19 budgeted amount has been level funded based on the FY18 budgeted amounts. 8754 Transportation Fuel Escalation Charges HS The District will be entering into a five year contract with the Cape Cod Collaborative for the District’s transportation needs. This line item is not applicable for FY19 and no funding is requested for this line item for FY19. Page 2 of 6 8751 Transportation Fuel Escalation Charges MS The District will be entering into a five year contract with the Cape Cod Collaborative for the District’s transportation needs. This line item is not applicable for FY19 and no funding is requested for this line item for FY19. 8758 Transportation-McKinney Vento Represents costs to transport homeless students to other schools. FY19 based on a two year average of the actual amount spent. 8728 School Choice Tuition Reviewed the actual costs for two, three, four year average and the actual costs for FY18 and projected based on the actual costs for School Choice Tuition paid by the District. 8729 Charter School Tuition Reviewed the enrollment over a three year average for the Lighthouse Charter and Sturgis Charter Schools. Three year average for Lighthouse Charter is 67 and three year average for Sturgis Charter is 17. FY19 projected per pupil costs are as follows: Lighthouse Charter $17,208; Sturgis Charter $22,396. 8730 SN Salaries Tutors Provides short-term tutoring services for students in out-of-district programs. Amount is level funded. 8731 SN Contracted Services Tutors Provides tutoring services for special needs students. Amount is level funded. 8732 SN Contracted Services Psychological Provides for outside psychological consulting services for special needs students for assessment. Amount is level funded. 8740 SN Salaries Speech Therapeutic, OT, PT Represents the Elementary portion of Speech Therapeutic, OT & PT services which are billed to the four elementary schools. Amounts are based on a three year averaging of actual hours spent in each building. The High School and Middle School portion is reflected in their budget. 8733 SN Contracted Services Transportation Represents contracted services for Out-of-District Collaborative Placements of special needs students’ transportation through the Collaborative. Amount level funded and increased by 4% based on current FY18 student needs and FY19 projected needs. Page 3 of 6 8734 SN Contracted Services Trans Parent Reimburse Represents amounts paid to parents for transportation reimbursement. Line item is level funded. 8746 SN Transportation MS This amount represents amounts for Middle School Special Needs transportation costs for in District transportation expenses. The increase is due to a projected increase of 4% as provided by the Collaborative. The District is charged per actual mileage as opposed to per bus per day fee. This line item is based on the student need for this service. 8748 SN Transportation HS This amount represents amounts for High School Special Needs transportation costs for in District transportation expenses. The increase is due to a projected increase of 4% as provided by the Collaborative. Included in this expense are costs for field trips, and transportation costs for the various programs inclusive of the following: Best Buddies Program, Life Skills Program, After School Program and Breakfast Café Program. The District is charged per actual mileage as opposed to per bus per day fee. This line item is based on the student need for this service. 8735 SN Tuition Non-Public Schools Tuition paid for Special Needs tuition to non-public schools for out-of-district residential/day placements for students with special needs which cannot be serviced in the District. This line item reflects a decrease of .37% for FY19 compared to costs for FY18. This is based on current student enrollment and projected enrollment for FY19. 8736 SN Tuition Collaborative Tuition paid for Special Needs tuition to the Cape Cod Collaborative placements for students with special needs which cannot be serviced in the District. This line item reflects an increase of 34.76% for FY19 compared to costs for FY18. This is based on current student enrollment and projected enrollment for FY19. 8701 Salaries Committee/Council Secretary Compensation for the recording secretary to cover various meetings. Amount is contractual and is based on the projected expenses for FY19. 8702 Supplies Treasurer Line item covers costs for supplies for our Treasurer. Line item is increased based on actual amount spent in FY17. 8703 Meet/Dues/Subscriptions Funds for meetings, dues and subscriptions. Line item is increased based on the actual amount spent in FY17. Page 4 of 6 8704 Salary Treasurer Line item covers the salary for the District’s Treasurer. Amount is contractual. 8705 Annual Fiscal Audit/Actuarial Amounts expended for auditing services. Amounts reviewed for last year and current year costs and the level of services to be provided in FY19 and increased by 2.68%. 8706 Banking Services Anticipated costs for banking services for FY19 is level funded. 8707 Medicaid Collection Services Amounts paid to a third party vendor to submit applicable paperwork for Medicaid reimbursements on behalf of the District and the four Towns. Amount budgeted based on current actual expenditures. Amount to be expended in FY19 is based on the amount collected from Medicaid by the vendor on the District’s behalf and is increased by 9.18% from prior year FY18. 8708 Advertising Amount budgeted based on current actual expenditures. Amount is level funded for FY19. 8709 Legal Services School Committee Amount has been level funded for FY19. 8768 Tech Technician Salary This line item funds the salary for a technology support staff person who maintains the technology infrastructure of the High School campus, Middle School campus and Central Office. 8711 Salary Professional Development Reviewed the prior year actual costs. Amount level funded from previous year. Additional costs to be funded through various grants. 8712 Substitutes Professional Development Reviewed prior year actual costs. Amount level funded from previous year. Additional costs to be funded through various grants. 8713 Contracted Services Professional Development Amount level funded. Additional costs to be funded through various grants. 8714 Professional Development Growth Reimbursement Amount is per contract language. Line item level funded from previous year. Page 5 of 6 8771 Professional Development Ed Assistants Amount is per contract language. Line item is level funded from previous year. 8767 Professional Development Supplies Line item is level funded. Additional costs to be funded through various grants. 8716 County Retirement Assessment Amount is based on FY 2018 Appropriation Information provided by the Barnstable County Retirement Association. Amount represents full payment of the District’s portion of the retirement expense on July 1, 2018. Savings of $16,229 will be realized by paying in one payment versus two payments. Previous year’s budget amount reflected one payment. 8719 Medicare NRSD Share Amount is based on the projected FY19 salaries and is the employer’s portion of the Medicare costs at a rate of 1.45%. Amount has increased from prior year as a result of an increase in the projected salaries for FY19. Also reviewed prior year actual costs and current year projected amounts and adjusted accordingly. 8720 Employer’s share Health Insurance This represents the Employer’s portion of health insurance costs. This amount reflects an increase of 6.0% in premium costs for the Blue Cross PPO Plan and for the Blue Cross Net Blue, Harvard Pilgrim PPO Plan and the Harvard Pilgrim HMO based on the final published rates by the Cape Cod Municipal Health Group. The District participates in the Cape Cod Municipal Health Group. (Employer’s portion is 70%) Prior budgeting practices included the retirees’ portion in this line item as well. Retirees’ portion is separated and included in line item 8724. 8772 OPEB Contribution Line item funds the District’s OPEB contribution. This is based on 1% of the FY19 costs of the following budget line items: #8720 Employer’s Share of Health Insurance; #8724 Employer’s Share of Retired Health Insurance; and #8764 Section 18 Health Insurance Expense. 8721 Employer’s share of Life Insurance Line item is level funded from previous year. 8722 Worker’s Compensation Insurance Amount represents current year premium for FY18 actual costs plus audited premium for FY17. 8723 Unemployment Insurance Line item level funded. Amount may fluctuate based on the number of employees who file for and receive unemployment insurance benefits. Amount is level funded for FY19. Page 6 of 6 8725 Buildings contents/liability/auto insurance Amount based on actual expenses incurred for FY17. The District increased the deductible in FY14 realizing additional savings in premium costs. Amount is increased by 12.00% for FY19 based on our recent claim history. 8726 Officer Bonds This line item covers the Treasurer and two School Committee Members. Amount is level funded for FY19. 8727 Interscholastic Athletic Insurance Amount increased due to actual amount for FY18. Amount was previously level funded based on three years’ actual costs. Amount budgeted in FY19 is based on the increase in cost for FY18 and the number of students. 8724 Employer’s Share Retired Health Ins. This line item represents the Employer’s share of retirees’ health insurance costs. Amount reflects an increase of 1.91% of overall costs for retirees reflecting the final published rates by the Cape Cod Municipal Health Group. Changes to the retiree plans for retiree drug subsidy (RDS) in FY15 resulted in savings in the FY16 budget. The District participates in the Cape Cod Municipal Health Group. 8764 Section 18 Health Ins. Expense. This line item represents the penalty assessed to the District. Amount is an actual amount based on the number of retirees who did not elect Medicare upon attaining the age 65. 8770 Architectural/Engineering Design Services This line item assists the Finance Office with the various interior and exterior repair/renovation capital projects such as window replacements, classroom modifications, handicap accessibility, science lab upgrades, elevators, roof replacements, brick restorations, HVAC modifications, etc., required for the Nauset Regional School District buildings. Proposed work is inclusive of investigating problematic areas in site infrastructure, architectural, structural and building systems as well as recommendations of detailed repairs and the development of cost estimates for such repairs for the Nauset Regional School District. Assignments may include documenting existing conditions, investigating the nature and diversity of the problems and proposing alternate methods of repair for resolution of the problems. Detailed projects would be inclusive of the development of recommended solutions which may include pre-schematic design and outline specification with cost estimates and/or prepare construction documents and administer the construction contract for the solution. This architectural/engineering design services would inspect each of the locations to determine the specific work required and provide the Nauset Regional School District with a report prior to the preparation of design and bid plans for construction. No funding is being requested for FY19 for this line item. NAUSET REGIONAL SCHOOLS Ver 1 OPERATING BUDGET 2.1.2018 % Certified Budget Certified Budget Certified Budget Certified Budget Proposed Budget Increase Increase EXPENSE 2014-15 2015-16 2016-17 2017-18 2018-19 Decrease (Decrease) MS 7,251,616 7,432,783 7,642,453 7,727,788 7,990,235 262,447 3.40% HS 10,702,040 10,968,281 11,131,812 11,086,421 11,468,531 382,110 3.45% Region Only 10,107,934 10,425,132 11,109,971 9,200,923 9,185,401 (15,522)-0.17% Region's Share of Central Office 938,399 1,007,868 995,246 1,004,653 1,034,296 29,643 2.95% Total 28,999,988 29,834,063 30,879,481 29,019,785 29,678,463 658,678 2.27% INCOME State Base Aid 3,321,529 3,346,989 3,346,989 3,444,939 3,444,939 0 0.00% Charter School Aid 135,735 76,637 74,005 74,005 74,005 0 0.00% State Transportation Aid 557,444 528,982 594,252 765,016 827,315 62,299 8.14% Truro & Provincetown Tuition 1,975,730 1,776,780 2,257,625 2,028,028 2,024,960 (3,068)-0.15% Elementary Assessments for Therapists 131,038 149,853 178,456 187,954 189,913 1,959 1.04% Estimated Receipts 50,000 50,000 50,000 100,000 185,000 85,000 85.00% Transfer from E&D 250,000 500,000 783,500 630,000 590,000 (40,000)-6.35% Prior Transfer-In from Revolving Funds***2,410,659 2,653,344 2,331,223 0 0 0 0.00% 8,832,135 9,082,585 9,616,050 7,229,942 7,336,132 106,190 1.47% Total Operating Budget 20,167,853 20,751,478 21,263,431 21,789,843 22,342,331 552,488 2.54% Construction Debt Service 664,220 481,700 264,744 255,063 251,563 (3,500)-1.37% Transfer from E&D 0 0 4,106 4,106 4,106 0 0.00% SBAB Reimbursement 654,591 0 0 0 0 0 0.00% DEBT TO BE FUNDED 9,629 481,700 260,638 250,957 247,457 (3,500)-1.39% TOTAL ASSESSMENT 20,177,482 21,233,178 21,524,069 22,040,800 22,589,788 548,988 2.49% BREWSTER EASTHAM ORLEANS WELLFLEET TOTAL FY 18 Population**539 250 232 159 1,180 Assessment %45.68%21.19%19.66%13.47%100% Debt Assessment 114,632 53,169 49,341 33,815 250,957 Operating Assessment 9,953,157 4,616,492 4,284,105 2,936,089 21,789,843 Total Assessment 10,067,789 4,669,661 4,333,446 2,969,904 22,040,800 FY 19 Population** 531 237 229 144 1,141 Assessment %0.465381 0.207713 0.200701 0.126205 100.00% Debt Assessment 115,162 51,400 49,665 31,230 247,457 Operating Assessment 10,397,696 4,640,793 4,484,128 2,819,714 22,342,331 Total Assessment 10,512,858 4,692,193 4,533,793 2,850,944 22,589,788 Increase (Decrease) 18 to 19 Population**(8)(13)(3)(15)(39) Assessment %0.86%-0.42%0.41%-0.85%0.00% Debt Assessment 530 (1,769)324 (2,585)(3,500) Operating Assessment 444,539 24,301 200,023 (116,375)552,488 Total Assessment 445,069 22,532 200,347 (118,960)548,988 2019 Capital Plan Projects Towns' Shares 241,705 107,880 104,238 65,547 519,371 * Provincetown Tuition - FY11 income not counted in total. Tuition was approved after budget was certified. **Population = The number of resident students attending Nauset, other schools as "choice students", or public charter schools. ***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). NAUSET REGIONAL SCHOOLS 2.1.2018 ver 1 OPERATING EXPENSE BUDGETED FROM REVOLVING FUNDS Certified Certified Certified Certified Proposed % Budget Budget Budget Budget Budget Increase/Increase EXPENSE 2014-15 2015-16 2016-17 2017-18 2018-19 (Decrease)(Decrease) Circuit Breaker Revolving Fund 810,351 903,344 596,723 649,601 764,274 114,673 17.65% School Choice Revolving Fund 1,600,308 1,700,000 1,534,500 1,833,500 2,128,100 294,600 16.07% Cape Cod Tech Revolving Fund - - - 49,500 16,500 (33,000)-66.67% Firebird Revolving Fund - - - 20,000 - (20,000)-100.00% MS Building Use Fund - - - 60,000 - (60,000)-100.00% HS Building Use Fund - - - 10,000 - (10,000)-100.00% International Student Revolving Fund - 50,000 200,000 - - - 0.00% Total Expenses Funded With Revolving Funds***2,410,659 2,653,344 2,331,223 2,622,601 2,908,874 286,273 10.92% ***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). GENERAL FUND DEPT HEAD SCHOOL SELECTBOARD FINANCE COMMITTEE EXPENDED APPROPRIATED REQUESTED RECOMMENDED RECOMMENDED RECOMMENDED GENERAL EXPENSES; School Assessments 9,567,678$ $ 9,953,157 $ 10,397,696 $ 10,397,696 $ - $ - 4.5% $ 444,539 SUB TOTAL 9,567,678$ $9,953,157 $ 10,397,696 $ 10,397,696 -$ $0 4.5% $ 444,539 Vote TBD Vote TBD CAPITAL EXPENSES: Debt Exclusion (Moved to Debt Budget)117,277$ 0 $ - $ - 0.0% $ - SUB TOTAL 117,277$ $0 -$ -$ -$ $0.00 0.0% $ - GRAND TOTAL 9,684,955$ $9,953,157.00 10,397,696$ 10,397,696$ -$ $0.00 4.5% $ 444,539 FY2019 % CHANGE YR / YR $ CHANGE YR / YR FY2017 FY2018NAUSET REGIONAL SCHOOL ASSESSMENT Education 2/20/2018