Budget- 2013-2014

RSU 40 / MSAD 40

Presentation of budget information:Susan A. Pratt,SuperintendentKarla Miller, Business Manager

The Focus of School Funding

• Essential Programs and Services• The Basis for School Funding in its 8th year.

• Applying the Model to a School Unit

• Maine’s Funding Formula for Sharing the Costs of K-12 Education Between State and Local SAU’s

–Determines the EPS Defined Cost for each Unit

using a variety of ratios and cost allotments

– Determines the Required Local Share of Those Costs

The Difference Between the two is the State’s Share of funding.

Essential Programs & ServicesThe Concept:Essential Programs and Services is designed to insure that all schools have the programs and resources that are essential for all students to have an equitable opportunity to achieve Maine’s Learning Standards.

The EPS model provides a basis for adequacy and greater equity in the funding of K-12 education because it is cost driven instead of expenditure driven like the old model was. The model is designed to respond to student needs and is based on years of research and information gleaned from high performing cost effective school units.

Instructional Areas Included in EPS: Career and Educational Development English Language Arts

Health & Physical Education

Mathematics World Languages

Science & Technology

Social Studies

Visual and Performing Arts

Essential Programs & Services

Types of Resources Included in EPS:

A. School Personnel1. Regular Classroom & Special Subject Teachers2. Educational Technicians3. Counseling/Guidance Staff4. Library Staff5. Health Staff6. Administrative Staff7. Support/Clerical Staff8. Substitute Teachers

B. Supplies and Equipment

C. Resources for Specialized Student Populations1. Special Needs Pupils2. Limited English Proficiency (LEP)3. Economically Disadvantaged Pupils4. Primary (K-2) Grade Pupils

Essential Programs & Services

D. Specialized Services1. Professional Development2. Instructional Leadership Support3. Student Assessment4. Technology Resources5. Co-Curricular and Extra-Curricular Student Learning

E. District Services

F. School Level Adjustments

1. Transportation2. Vocational Education3. Debt Service4. Isolated Small School Adjustments

1. System Administration2. Maintenance and Operations

Essential Programs & Services

A. School Personnel Costs:Calculated Based on:

1. EPS Guiding Personnel Ratios

2. Most Recent School District and State Staff Profiles for Salaries and Benefits

3. Regional Salary Differences

1. EPS Guiding Personnel Ratios:

Personnel Elementary Level

Middle Level

Secondary Level

Classroom & Special Subject Teachers 1-17* 1-16 1-15

Education Technicians 1-100 1-100 1-250

Guidance Staff 1-350 1-350 1-250

Library Staff:

Librarian 1-800 1-800 1-800

Media Assistant 1-500 1-500 1-500

Health Staff 1-800 1-800 1-800

School Administrative Staff 1-305 1-305 1-315

Clerical Staff 1-200 1-200 1-200

* An Additional Weighted Amount for K-2 Programs is Also Included in The Model

2. EPS Salary Index Matrix: Matrix

Experience Category (Years in

Education)

Education Category- Teachers

BA only BA+15 or +30

MA or MA+15

MA+30 or CAS Doctorate

0 1.00 1.04 1.16 1.24 1.251-5 1.07 1.11 1.23 1.31 1.326-10 1.22 1.27 1.38 1.47 1.4711-15 1.39 1.44 1.55 1.63 1.6416-20 1.56 1.60 1.72 1.80 1.8121-25 1.68 1.73 1.84 1.93 1.9326-30 1.74 1.79 1.90 1.96 1.9931+ 1.76 1.80 1.92 2.00 2.01

Based on a Base Salary of $32,282

B. Supplies and Equipment:

Calculated Based on:An Analysis of K-8 and 9-12 Average Statewide Expenditures and Expenditures of High Performing Schools

Essential Programs & Services

Essential Programs & Services

C. Specialized Student Populations:1. Special Needs Pupils

• An Additional 1.27 Weighted Pupil Count, Up to a Maximum of 15% of an SAU’s Resident Enrollment - an Additional 127% of the Units EPS Rate• AdjustmentsA. Prevalence Rate Above 15% Calculated at 0.38 Weighted Pupil

Count - An Additional 38% of the EPS RateB. Districts With Fewer Than 20 Special Needs Pupils Adjusted for

Staffing Ratios and Cost of Related ServicesC. High Cost in District PupilsD. High Cost Out-of-District PupilsE. Maintenance of Effort (Federal IDEA)F. Appeal Process

C. Specialized Student Populations:2. Economically Disadvantaged Students

• An Additional .15 Weighted Pupil Count for Each Child in a School District Eligible for Free and Reduced Lunch - an Additional 15% of the Units EPS Rate

3. Limited English Proficiency (LEP) Pupils• A Three Level Weighted Per Pupil Formula Ranging

From .30 to .70 Depending on the Total Number of LEP Pupils in the District - An Additional 30% to 70% of the Units EPS Rate.• RSU 40/MSAD40 rate is 70%

4. Grade K-2 Pupils - (Targeted Funds)• An Additional .10 Weighted Pupil Count for Each Child in Grades K-2 in the School District - An Additional 10% of the Units EPS Rate

D. Specialized Services:

1. Professional Development

2. Instructional Leadership Support

3. Student Assessment (Targeted Funds)

4. Technology Resources (Targeted Funds)

E. District Services:

1. System Administration

2. Maintenance of Operations

5. Co-Curricular & Extra Curricular

EPS Per Pupil Amounts for: Specialized and District Services

Operation & Maintenance $1013 $1204 Supplies & Equipment $346 $478System Administration $220 $220Co-& Extra-curricular $34 $114Professional Development $59 $59Instructional Leadership $24 $24( based on FY13 rates)

K-8 9-12

F. School Level Adjustments:

1. Transportation

• Unique Predicted Cost Calculations for Each School Unit Based on it’s Pupil Density.•RSU 40 subsidizable costs for FY 13 was

$1,374,362.52

F. School Level Adjustments:

2. Isolated Small Schools

• Elementary Schools: 10% Transition Adjustment in EPS Rate• Secondary Schools: Lower Pupil Teacher Ratios With 200

or Fewer Pupils 13:1 and 100 or Fewer Pupils 11:1•RSU 40 received $97,049.61 in FY 133. Vocational Education

• District received $754,320.70 multiplied by our state rate of 44.52 % for FY13

4. Debt Service

• District received 1,385,229.71 multiplied by our state rate of 44.52% for FY 13

12-13TUITION RATES BASED ON COST OF OPERATION

Elementary (K-8) Secondary (9-12)• STATE $7,347.49 $8,873.46• RSU 40 $7,031.61 $7,885.83

_____________________________Difference ( $ 315.88 ) ($987.63)

# Pupils 1306.5 558.Based on Ed 279( FY13)

Proposed Budget 2013-14

• Goals– Maintains or expands programs for students– Examine current budget against EPS figures– Present the Board a 0% budget cap as

directed by Board vote. – Plan to maintain facilities upgrades for

efficiency– Align staffing levels with district needs

Comparison of RSU40 to EPS2012-13 2011-12 Percentage of EPS (+/-)

RSU40 EPS RSU40 EPS % 12/13 % 11/12

Teachers 136.4 115.7 138.1 116.5 15% 16%

Guidance 6.9 5.9 11.4 6 14% 47%

Librarians 2.5 2.4 3 2.4 4% 20%

Health 2.8 2.4 2.6 2.4 14% 8%

Ed Techs 28.7 15.3 23.1 15.3 47% 34%

Lib Techs 6.9 3.7 6.9 3.8 46% 45%

Clerical 14.4 9.3 15 9.4 35% 37%

School Adm 9.2 6.1 8.9 6.1 34% 32%

Based on FY 13

Per Pupil Rate Comparison

Other Adjustments

  FY12   FY13Difference fy12/fy13 FY14  

Difference fy13/fy14

System Adm $408,968.00   $410,190.00 $1,222.00  

Op & Main Plt $1,989,183.00  $1,995,317.00

6,134$.00  

Special Ed $2,466,922.10 $2,678,534.80

$211,612.70  

Voc Ed $794,474.05   $ 754,320.70 ($40,153.35)  

Transportation $1,359,409.02  $1,374,362.52

$14,453.50  Required Local Share $10,413,116.60   $10,819,663.69 $406,547.09  

State Revenue $8,935,623.06   $8,736,024.40 ($199,598.66)  

             

Statewide Per Pupil Cost

Out of 229 schools systems in Maine according to the 2011/2012 per pupil operating costs, only 84 or 36% spend less per pupil to educate their students.

The state average is $9,726.80 and RSU 40’s rate is $9,295.28. RSU 40 spends 4.6% less than state average per pupil.

Historic Trends in Valuations- Towns in RSU 40

   Used in budget Fy14  

State Valuation 11 12 13Friendship $264,400,000 $263,450,000 $261,800,000 Union $235,950,000 $235,350,000 $231,250,000 Waldoboro $509,850,000 $501,100,000 $492,850,000 Warren $314,450,000 $315,050,000 $306,350,000 Washington $146,150,000 $148,050,000 $144,000,000

Total District $1,470,800,000 $1,463,000,000 $1,436,250,000

State

$166,900,700,000

$163,424,200,000 $160,011,900,000        District % change   (0.5332) (1.8625)State % change   (2.1273) (2.1325)

Revenue Changes

Proposed BudgetThe Administrative Team worked to create a responsible budget aligned to the Board Budget Cap of 0%.This budget draft reflects the 0% with 2 prioritized lists of items the administrator recommend the Board give consideration. The reductions and adjustments listed are not things that were done lightly. The Administrative Team’s preference would be to have made changes based on district needs with more options for students but, in these tough economic times, hard decisions were made. We want a program that can be stable, has children’s needs at the center of it, and moves toward 21st Century Learning and that will address standards-based proficiency.

Proposed Budget Continued

• Over 70% of the district budget is allocated to salaries and benefits. Our energy costs continue to be somewhat unstable. As you can see in the following slides, it has been a very difficult and challenging budget to develop.

• For this school system, the administrative team feels the proposed budget without any additions is too lean to allow for system growth that can positively impact students.

Budget Adjustments

Changes in the current proposal:Alignment of cost for energy to actual expenditures by cost center.Staffing fully matched to cost center and program. New items in the proposed budget:Teacher- Miller School Lifeskills Program-$50,000Teacher- Medomak Valley High School Day Treatment Program- $50,000.5 Asst. Principal position- MVHS for restructure to include Grant Writing-

$32,000Cost of adding a late bus for MMS- $6,393Amount to fully fund Plato Program at MVHS- $3,000Total- $141,393

BUDGET FY 14Changes Highlighted

Cuts from original not in Tier 1 or 2

Occupational Therapist- Part time-$42,331.42

Professional Development- DOI- $10,000

Warren Community School Door- $5,000

Art Supplies- MVHS- $4,500

Lettering- MVHS- exterior front- $3,615

Further Budget Considerations(Implement a pre-K program as a community partnership with the PASE Program, CDS,

Headstart, RSU 40 to help address early literacy and hopefully reduce the amount of early intervention that needs to occur.)

Fund Tier 1 ProposalsTier One Additions by Administrative Team High School MLTI 60,000.00

Pre-Kindergarten Program 41,000.00

Field Trips 11,158.50

School Bus 26,000.00

Gifted and Talented Teacher 50,000.00

Summer Horticulture Program 4,000.00

Warren Community School - 1 Asst Principal Admin Day 12,500.00

Proposed 2013-2014 Budget Amount including Tier One Additions 22,216,272.88 +204,658.50 0.93%

Tier 2 ProposalsTier Two Additions by Administrative Team

District Library Books 10,000.00

Freshman Basketball 10,835.00

1 Alt Education Ed Tech 18,000.00

UES - Carpets for 2 Classrooms 6,500.00

WCS - Roof work 35,000.00

MMS - Open Position 50,000.00

MVHS - 504 Line 32,159.00

DOI - Book Line 10,000.00

.2 Elementary Music Teacher 10,000.00

.2 Elementary Art Teacher 10,000.00

Spring Dessert Theater 6,000.00

DOI - EE Professional Development 10,000.00

MVHS - .5 Art 25,000.00

Prescott and Union Supplies 4,000.00

Archive Student Email System 12,000.00

MVHS - Board and Batton 27,000.00

Food - Special Education 3,325.00

Energy 28,359.78

Graduation / Promotion Chair Rental 400.00

WCS - 1 Teacher 50,000.00

Proposed 2013-2014 Budget Amount including Tier 1 & 2 Additions 22,574,851.66

563,237.28

2.56%

Questions?

The END