PUBLIC HEARING REGIONAL SCHOOL DISTRICT 14 BOARD OF EDUCATION PROPOSED BUDGET

Transcription

1 PUBLIC HEARING REGIONAL SCHOOL DISTRICT 14 BOARD OF EDUCATION PROPOSED BUDGET

2 Regional School District 14 Serving the Communities of Bethlehem and Woodbury Superintendent of Schools: Dr. Robert D. Cronin Superintendent Proposed Budget Deborah Corsico, Chair Monica Gati, Secretary Board Of Education Members Charles Cosgriff, Vice Chairman Carla Juhas Salvatore Catalano, Assist. Sec/Treas Stephen Paluskas Linda Bulvanoski John Samoska Public Hearing District Hearing Monday, April 21, 2008 Monday, May 5, 2008 Nonnewaug High School Auditorium Nonnewaug High School Auditorium 6:00 p.m. 7:30 p.m. Referendum Tuesday, May 6, 2008 Voting Hours 6:00 A.M. to 8:00 P.M. Cover

3 Regional School District 14 Board of Education Budget Index BUDGET PROPOSAL Expenditure Summary 111 Certified Salaries 112 Classified Salaries 200 Employee Benefits 300 Purchased Services - Instructional 300 Purchased Services - Non-Instructional 400 Supplies & Materials - Instructional 400 Supplies & Materials - Non-Instructional 500 Capital Outlay 600 Debt Service & Liability Insurance 900 New Programs/Requests SUPPLEMENTAL DATA Staffing Summary Enrollment in Region 14 Revenue by Source Ag-Ed Revenue Budget Distribution By Town Effect on Town Mill Rates Bond Principal and Interest Outstanding DISTRICT COMPARISION TO DRG C Net Current Expenditure (NCE) Per Pupil Page #

4 REGION BOARD OF EDUCATION PROPOSED BUDGET ,950, ,100, Variance 1,149, % 3.97% (Approved for %)

5 PROPOSED BUDGET /14/2008 EXPENDITURE SUMMARY The budget is comprised of ten major areas of expenditure which are summarized below. The salary and benefits area accounts for 71.44% of the budget request with debt service and capital outlay comprising another 7.11% of the total. Purchased services, both instructional and non-instructional account for 16.01%, and supplies/materials are another 4.71%. New programs/staff requests account for 0.73% % of Actual Budget Actual Budget Estimate Proposed Variance $ Variance % Increase 111 Certified Salaries 12,098,120 13,023,798 13,120,255 13,682,345 13,647,403 14,052, , % 1.28% 112 Classified Salaries 2,530,579 2,661,664 2,707,701 2,838,261 2,858,181 2,913,208 74, % 0.26% 200 Employee Benefits 3,692,817 3,976,126 3,814,595 4,179,145 4,038,867 4,537, , % 1.24% 300 Purchased Services - Instructional 1,629,718 1,825,695 1,799,195 1,986,829 2,259,367 2,119, , % 0.46% 300 Purchased Services - Non-Instruction 2,441,610 2,429,212 2,591,332 2,616,787 2,815,946 2,639,934 23, % 0.08% 400 Supplies & Materials - Instructional 857, , , , , ,165 45, % 0.16% 400 Supplies & Materials - Non-Instr 453, , , , , ,543 80, % 0.28% 500 Capital Outlay 602, , , , , ,976 81, % 0.28% 600 Debt Service & Liability Insurance 1,545,130 1,543,096 1,543,096 1,502,581 1,491,419 1,459,740-42, % -0.15% 900 New Programs/Requests 136, , ,303 25, % 0.09% Total 25,852,392 27,380,995 27,380,995 28,950,778 28,950,778 30,100,197 1,149, % 3.97% Page 2

6 PROPOSED BUDGET /14/2008 Debt Service & Liability Insurance 4.85% New Programs/Requests 0.73% Capital Outlay 2.26% Supplies & Materials - Non- Instructional 1.85% Certified Salaries 46.69% Supplies & Materials - Instructional 3.06% Purchased Services - Non- Instructional 8.77% Purchased Services - Instructional 7.04% Employee Benefits 15.07% Classified Salaries 9.68% Page 3

7 PROPOSED BUDGET /14/ CERTIFIED SALARIES Contracted salaries for professional certified teachers and administrators account for 46.70% of the current budget proposal. F.T.E. Actual Budget Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Regular Teachers ,992,825 8,545,319 8,545,319 8,989,216 9,049,597 9,169, , % Substitutes 326, , , , , , % Special Ed Teachers ,341,384 1,489,089 1,515,089 1,595,183 1,430,780 1,615,065 19, % Guidance Counselors , , , , , ,936 16, % Psychological Services , , , , , ,081 11, % Social Workers , , , , , ,045 47, % Library / Media , , , , , ,611 11, % Alternate Education 28,530 40,000 52,000 37,500 57,900-37, % Homebound Salaries 94,391 75, ,065 94, , ,500 37, % Activity Advisors 132, , , , , ,172 13, % Athletic Coaches 134, , , , , ,243 5, % Superintendent , , , , , ,850 5, % Curriculum Coordinator , , , , , ,688 21, % Principals & Assit Principals , , , , , ,702 26, % Director Special Services , , , , , ,102 4, % Director of Fiscal Services ,618 90, , , , ,200 5, % Totals ,098,120 13,023,798 13,120,255 13,682,345 13,647,403 14,052, , % % of Budget 47.26% 46.69% % of Increase 2.38% 1.28% Page 4

8 PROPOSED BUDGET /14/ CLASSIFIED SALARIES Classified Salaries accounts for 9.68% of the current budget proposal. Most employees included in this category are hourly employees and are under collective bargaining agreements. Actual Budget Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Para-Professionals , , ,113 1,009, , ,067-39, % Nurses , , , , , , % Clerical Support , , , , , ,594 50, % Maintenance Supervisor ,996 58,770 60,000 60,000 64,500 64,500 4, % Custodial & Maintenance , , , , , ,295 60, % Summer & Weekend Temp. Vo/Ag 6,462 8,500 8,500 8,590 7,090 8,590 Board of Education Clerk 1,680 3,000 2,000 2,250 2,400 2,250 Totals ,530,579 2,661,664 2,707,701 2,838,261 2,858,181 2,913,208 74, % % of Budget 9.80% 9.68% % of Increase 0.64% 0.26% Page 5

9 PROPOSED BUDGET /14/ EMPLOYEE BENEFITS The employee benefits category accounts for 15.07% of the proposed budget. The health insurance premium increase for next year is 8.96%. The teachers share of the premium costs increases to 16% for Other unions contributions range from 0% to 16.0% This proposal contains funds to pay the classified pension covering non-certified employees. We pay this at the rate recommended by our actuary. No contribution is made for the pension of certified staff since they must contribute to the Teacher Retirement system and it is entirely funded by the employee and the State of Connecticut. Social Security is not required to be paid for certified personnel (teachers and administrators) who are covered under the State Teachers' Retirement system The Region is required to match non-certified personnel social security contributions. The Medicare contributions are for teachers hired after 1986 and all noncertified personnel. Unemployment is on a pay as you go system and not subject to normal tax contribution as in the private sector. The district makes payments only as claims are incurred. Region 14 is part of CIRMA, a municipal consortium, which covers our Workers' Compensation program. The cost is based on our annual payroll at the appropriate rates Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Medical Benefits 3,054,231 3,307,273 3,109,042 3,474,402 3,274,560 3,675, , % Life Insurance & Long Term Disability 37,008 41,349 45,349 43,137 38,587 46,587 3, % Retirement - Classified Pension 126, , , , , ,500 81, % Social Security 203, , , , , ,563 23, % Medicare 174, , , , , ,040 20, % Unemployment Compensation 15,811 17,000 49,000 25,000 31,000 40,000 15, % Workers Compensation 81,715 83,877 80,077 86,400 93, ,000 13, % Totals 3,692,817 3,976,126 3,814,595 4,179,145 4,038,867 4,537, , % % of Budget 14.44% 15.07% % of Increase 0.73% 1.24% Page 6

10 PROPOSED BUDGET /14/ PURCHASED SERVICES - INSTRUCTIONAL The purchased services area covers expenses for those services to support the instructional component purchased from outside vendors. Other areas of expense contained in this category are professional development, instructional improvement, evaluation and testing services, Occupational and Physical therapists hired by the District and not on staff. Also included are repairs and maintenance of instructional equipment. The software licenses to support district technology are recorded in this category and includes anti-virus licensing, desktop security, internet filtering and student software. The district licenses software at academic pricing Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Program Improvement/Professional Devel. 29, , , ,330 89, ,275 38, % Evaluation Testing 26,078 42,068 42,068 91, ,164 68,580-22, % Physicians 8,769 10,000 10,000 10,000 11,700 10,000 Occupational & Physical Therapy 122,727 62,000 62,000 62, , , , % Repair & Maint. Instructional Equipment 24,136 32,470 32,470 27,761 19,756 29,436 1, % Rentals-Graduation/Media 4,522 4,135 4,135 5,703 4,800 5, % Field & Athletic Trips 51,663 70,370 55,370 65,426 65,959 61,176-4, % Work Experience AgEd/Itinerant Travel 3,092 8,150 8,150 8,500 10,600 7, % Travel & Conference 32,323 33,990 33,990 40,510 41,812 37,640-2, % Postage 31,129 45,452 45,452 45,860 45,860 40,678-5, % Advertising & Public Information 19,482 22,500 22,500 12,400 12,400 12, % Printing & Binding 30,582 42,655 32,655 39,085 17,335 39, % Tuition-Special Education 893, , , , , ,321 20, % Tuition Prof/Career Incentives 2,288 6,500 6,500 7,000 4,300 8,000 1, % Other Purchased Services 321, , , , , , % Official Fees-Sports 26,537 31,280 31,280 33,465 33,465 33, % Constables-Sports/Graduation 2,604 5,000 3,500 3,000 3,000 7,800 4, % Totals 1,629,718 1,825,695 1,799,195 1,986,829 2,259,367 2,119, , % % of Budget 6.86% 7.04% % of Increase 0.58% 0.46% Page 7

11 PROPOSED BUDGET /21/ PURCHASED SERVICES - NON INSTRUCTIONAL The purchased services non-instructional area covers the expenses for outside services such as auditors, legal counsel, transportation services, utilities, telephone and internet services along with routine upkeep and maintenance of the facilities and non-instructional equipment Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Auditor 29,796 31,500 31,500 33,075 33,075 34,230 1, % Repair & Maintenance of Equipment 2,477 10,775 10,775 13,175 23,175 13,175 Legal Counsel 59,861 60,000 60,000 70, , ,000 55, % Electricity 432, , , , , ,425-61, % Bottled Gas 756 2,500 2,000 2,500 2,500 2,500 Water 4,911 9,135 6,635 9,135 5,135 10,600 1, % Repair & Maintenance of Buildings 297, , , , , ,842 3, % Repair & Maint Vehicles & Equipment 6,808 8,500 8,500 8,750 5,750 8,750 Snow Plowing 29,540 32,300 32,300 33,915 38,915 37,500 3, % Fire Alarm Service 2,340 5,600 5,600 5,600 2,900 5, % District Transport. 746, , , , , ,960 Spec.Ed Transport. 414, , , , , ,687 31, % Voc.Tech.Transport. 114,996 77,643 48,143 49,345 80,845 49,345 Telephone / Internet 137, , , , , ,060 8, % Tuition-Adult Ed. 25,565 26,843 26,843 28,165 28,165 29, % Referendum & Election 11,860 21,000 21,000 21,000 25,000 21,000 STEP/Tech Facility Rental 107,146 19,200 19,820 19,200 19,200-19, % Purchased Service-OSHA Required 17,631 17,850 22,850 28,750 28,750 28,750 Total 2,441,610 2,429,212 2,591,332 2,616,787 2,820,946 2,639,934 23, % % of Budget 9.04% 8.77% % of Increase 0.68% 0.08% Page 8

12 PROPOSED BUDGET /14/ SUPPLIES AND MATERIAL - INSTRUCTIONAL This category of expenses covers instructional materials and supplies for the various instructional programs Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Instructional Supplies 334, , , , , ,803 12, % Textbooks 223, , , ,370 72, ,460-21, % Workbooks 46,157 34,108 34,108 46,158 25,954 47,264 1, % Library & Reference Books 17,751 26,900 26,900 25,032 16,032 25, % Subscriptions & Periodicals 14,722 14,923 14,923 14,535 7,959 17,124 2, % Office/Activity Supplies 99, , , , , ,887 18, % Other Supplies-Software 116, , ,440 10,000 8,000 42,000 32, % Graduation Supplies 5,640 7,350 7,350 7,900 7,900 7,900 Total 857, , , , , ,165 45, % % of Budget 3.03% 3.06% % of Increase -0.02% 0.16% Page 9

13 PROPOSED BUDGET /14/ SUPPLIES AND MATERIALS - NON INSTRUCTIONAL This category of expense covers the non-instructional supplies of the district. Included is the district's cost of diesel fuel fixed under the contract with Laidlaw. Transportation fuel is budgeted at $2.496 per gallon. The fuel oil to heat the buildings is purchased through a consortium agreement and is based on a cost per gallon of $ The contract runs from September to August Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Diesel/Gasoline-Transportation Services 38,952 52,211 60,211 51,380 37,880 60,000 8, % Diesel/Gasoline Vo-Ag 3,393 4,500 4,500 5,000 1,500 6,000 1, % Gasoline Maintenance 5,001 5,000 5,000 5,250 5,250 5, % Maintenance & Custodial Supplies 93,225 91, ,073 93, , ,943 10, % Heating-Fuel Oil 313, , , , , ,100 60, % Totals 453, , , , , ,543 80, % % of Budget 1.64% 1.85% % of Increase -0.04% 0.28% Page 10

14 PROPOSED BUDGET /14/ CAPITAL OUTLAY The Building Improvements are detailed below and address both short and long term needs of our facilities The furniture account is normal ongoing replacement of worn/damaged furniture. The equipment account incorporates a number of district wide support items affecting all grades and departments Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Building Improvements 164, , , , , , , % Furniture 70,935 16,888 16,888 21,183 16,868 21, % Equipment 367, , , , , ,018-41, % Totals 602, , , , , ,976 81, % % of Budget 2.07% 2.26% % of Increase 0.66% 0.28% Bethlehem Elementary School Mitchell Elementary School Air Condition computer lab $ 12,000 Install Security system front and rear doors $ 20,000 Replace carpet in lower wing $ 9,500 Total Mitchell Inter. School $ 20,000 Replace Fire Alarm Panel $ 20,000 Install Security system front and rear doors $ 20,000 Nonnewaug High School Total Bethlehem Elem School $ 61,500 Locker Replacement and upgrade $ 5,000 Additional Electrical service for Culinary Arts $ 15,000 Woodbury Middle School Build computer classroom in Media Center $ 20,000 Repair Tennis courts $ 50,000 Move DFS office to NHS $ 20,000 Replace Domestic Hot water heating and piping $ 18,000 Remove asbestos and carpet in Rm 227 and replace with tile $ 20,000 Replace windows in old wing of building $ 75,000 Replace refractory and brink work in both boilers $ 6,500 Total Woodbury Middle School $ 143,000 Air Condition NEAT TV room $ 4,000 Resurface Track $ 5,000 District Wide Total Nonnewaug High School $ 95,500 Repair/maint of all fields/all schools $ 45,000 Potential costs for Building Project(s) $ 25,000 Total all Building Projects $ 390,000 Total District Wide $ 70,000 Page 11

15 PROPOSED BUDGET /14/ DEBT SERVICE & LIABILITY INSURANCE Dues and fees cover the Region's participation in CABE, Education Connection, athletic fees for sports teams, and other professional organizations. Debt service reflects the current year's bonded indebtedness with the $14.0 million bond that was phased over three years for expansions/renovations at Mitchell School, Woodbury Middle School and Nonnewaug High School This is budgeted on a gross basis with revenue received from the state recorded under the revenue portion of the budget Actual Budget Actual Budget Estimated Proposed Variance $ Variance % Dues & Fees 40,937 48,363 48,363 51,734 45,572 50,402-1, % Property Liability Insurance 97, , , , , ,950 3, % Intramural Sports Insurance 8,665 7,665 7,665 10,080 10,080 10, % Principal 345, , , , , ,000 Renovation Bond 1-Interest 137, , , , ,848 94,185-14, % Principal 345, , , , , ,000 Renovation Bond 2-Interest 187, , , , , ,273-18, % Principal 250, , , , , ,000 Renovation Bond 3-Interest 133, , , , ,237 99,550-11, % Totals 1,545,130 1,543,096 1,543,096 1,502,581 1,491,419 1,459,740-42, % % of Budget 5.19% 4.85% % of Increase -1.21% -0.15% Page 12

16 PROPOSED BUDGET 900 NEW PROGRAMS/REQUESTS 4/14/2008 New Staff Requests Requester School Cost FTE Computer Technology Teacher - (Eliminate 1.0 paraprofessional) Cronin/McKenna BES 42, Increase release time for Athletic Director to 2 periods per day Vechitto NHS 5,893 (0.20) Replace Athletic Director release time Vechitto NHS 13, Science Teacher (salary and benefits) Vechitto NHS 67, Agri-Science Director (release one period per day) Cronin/Vechitto NHS 5,893 (0.20) Replace release time for Agri-Science Director Cronin/Vechitto NHS 15, Agri-Science Teacher (Salary and benefits) Cronin/Vechitto NHS 56, Total 207, Note: -4.8 Net decrease in total staffing. Additional Requests Requester School Cost Social Studies Text Vecchitto/Kostes NHS 11,500 Total 11, Total dollar increase for new programs/requests 193, ,303 Percent of Total Budget Proposal 0.67% 0.73% Page 13

17 SUPPLEMENTAL DATA

18 REGION 14 BUDGET PROPOSED STAFFING CHANGES 4/14/2008 Certified Positions FTE Total Classified Positions FTE Total All Kindergarten Teacher 2.00 Bethlehem Elementary School Instructional Support - Sp. Ed First Grade Teacher General Ed Para 1.00 Second Grade Teacher Kindergarten Para 2.00 Computer Teacher 1.00 Tech Ed Para Special Education Teacher 0.5 Special Ed Para 2.00 Speech Teacher 1.3 Total BES 1.80 Total BES Third grade Teacher Mitchell Elementary School Instructional Support - Sp. Ed Fourth Grade Teacher General Ed Para 2.00 Fifth Grade Teacher Special Ed Para Special Education Teacher 2.10 Library Media Para 1.00 Social Worker Speech Teacher Total MES Total MES World Language Teacher -0.4 Woodbury Middle School Instructional Support - Sp. Ed Social Studies Teacher -0.2 Special Ed Para Special Ed Teacher -2.3 Social Worker 0.4 Speech Teacher -0.3 Total for WMS Total WMS Nonnewaug High School Agri-Science Teacher 0.8 Instructional Support - Sp. Ed Science Teacher 0.8 Instructional Support - Science 1.00 World Language Teacher 0.4 Special Ed Para Social Studies Teacher 0.2 General Ed Para 1.00 AD Extra period 0.2 Science Tech Para Special Ed Teacher 0.2 Speech Teacher -0.1 Total for NHS 2.50 Total NHS Grand Total Grand Total Paras funded by Sending Districts 0.00 Paras funded by Sending Districts Page 14

19 REGION 14 BUDGET STAFFING COMPARED TO Staffing Changes Adjusted FTE Certified Staff - Actual Certified Staff Certified Staff (with Changes) Position CO NHS WMS MES BES Total CO NHS WMS MES BES Total CO NHS WMS MES BES Total Superintendent Business Manager Curriculum Director Special Services Director Principal Assistant Principal Reg. Teacher (Classroom) Agri-Science Art Computer/Tech Ed Music Physical Education Reading Enrichment Health Family Life Teacher Librarian Special Ed. Teacher Speech Psychologist Guidance Social Worker Sub Total Classified Staff - Actual Classified Staff Classified Staff (with Changes) CO NHS WMS MES BES CO NHS WMS MES BES CO NHS WMS MES BES School Nurse Secretaries / Clerks Maintenance Supervisor Maintenance Custodians Para-Professionals Technology Support Literacy Tutors Sub Total Total Region 14 Staff Page 15 4/14/2008

20 PROPOSED BUDGET Enrollment in Region 14 4/14/2008 Enrollment is based on October 1st student counts submitted to the state which uses the data to calculate grants for the district. In addition the data is part of the financial audit. The data includes out of district Agri/Science students and special education outplacements. Year Students % Change 10/1/2002 2,308 10/1/2003 2, % 10/1/2004 2, % 10/1/2005 2, % 10/1/2006 2, % 10/1/2007 2, % Estimate , % 2,400 Enrollment # of Students 2,350 2,300 2,250 2,200 2,150 2,308 2,323 2,339 2,330 2,290 2,209 2,176 2,100 2,050 10/1/ /1/ /1/ /1/ /1/ /1/2007 Estimate Page 16

21 PROPOSED BUDGET Revenues by Source 4/15/ Variance Actual Budget Actual Budget Proposed Revenue Detail Agri-Science Tuition $1,432,214 $1,413,800 $1,429,617 $1,449,145 $1,638,360 $189,215 Special Education Tuition $164,494 $128,178 $130,058 $125,388 $128,750 $3,362 Individual Tuition $0 $7,500 $12,868 $7,500 $12,500 $5,000 Interest Income $45,418 $30,000 $74,354 $35,000 $50,000 $15,000 Rental Fees $3,000 $1,000 $1,000 $1,000 $1,000 $0 Miscellaneous Income $0 $1,000 $0 $1,000 $1,000 $0 Sub Total $1,645,126 $1,581,478 $1,647,897 $1,619,033 $1,831,610 $212,577 State of Connecticut Agri-Science Grant $245,353 $241,600 $245,353 $245,600 $468,175 $222,575 Transportation Grant $81,987 $112,569 $134,516 $171,703 $172,315 $612 Adult Ed. Grant $4,019 $3,871 $3,673 $3,871 $5,416 $1,545 Sub Total $331,359 $358,040 $383,542 $421,174 $645,906 $224,732 Building Grants-State of Connecticut Bethlehem Building Grant-Principal $169,878 $169,877 $169,877 $0 $0 $0 Bethlehem Building Grant-Interest $15,317 $5,106 $5,106 $0 $0 $0 Unassigned Principal $15,299 $15,299 $15,299 $15,299 $0 -$15,299 Renovation Bond # 1 ($5.0 M Issue 5/1999) $233,330 $226,415 $226,415 $219,329 $212,073 -$7,256 Renovation Bond # 2 ($5.0 M Issue 5/2000) $243,147 $234,652 $234,652 $226,157 $198,771 -$27,386 Renovation Bond # 3 ($4.0 M Issue 5/2001) $173,750 $180,262 $180,262 $174,967 $136,202 -$38,765 Sub Total $850,721 $831,611 $831,611 $635,752 $547,046 -$88,706 Grand Totals $2,827,206 $2,771,129 $2,863,050 $2,675,959 $3,024,562 $348,603 Educational Cost Sharing grant for Bethlehem $1,206,123 $1,209,402 $1,209,402 $1,301,807 $1,318,171 $16,364 Educational Cost Sharing grant for Woodbury $698,235 $700,133 $700,133 $839,098 $876,018 $36,920 Total Educational Cost Sharing Grant $1,904,358 $1,909,535 $1,909,535 $2,140,905 $2,194,189 $53,284 Revenue Page 17 Y:\Budget\ \BOE Budget - public hearing 08-09

22 PROPOSED BUDGET 4/15/2008 Definitions of the sources of revenue received by the district to offset the budget: The Agri-Science tuition is based on State statute which established a formula for determining the amount of funds each district would receive for grants. The State allows the District to charge 82.5% of the foundation for tuition for the Agri-Science program. Currently the District charges $7,992 per students. Special Education tuition is based the cost for the District to provide special education services to out of district students. The cost varies for each student and is based on actual services received. Individual tuition is charged to parents whose students are accepted as non resident students and the parents pay for the students to attend a Region 14 school. Interest income is from bank investments. All District funds are invested with the State of Connecticut's State Term Investment Fund (STIF) which has typically earned around 5.5% for the last few years. Rental fees are for use of buildings by outside groups. State Grants are received directly by the district for Agri/Science, transportation, adult education program and building grants which are reimbursement for bonded principal and interest. The Educational Cost Sharing Grant (ESC) is the State's attempt to equalize the cost of education throughout all communities. It is formula driven grant based on 4 areas; Resident students; Poverty of students, Remedial Performing students and Limited English Proficient students. Grants go directly to the towns to be used to reduce the towns' share of the cost of education The Agri-Science grant is driven by Statute and represents under current law up to $1,355 for each enrolled student in the program. This includes a bonus calculation for programs that have more than one hundred fifty students out-of-district which in the past few years has not been fully funded. The Transportation grant is based upon regular student transportation and is determined by the State of Connecticut. Adult education grants are set by the state to offset the cost of running the program in the district. Building grants are based on a % of bond principal and interest costs and vary by bond issuance. New building projects are no longer bonded by the state. The District may submit for the State share of costs as the project progresses. Revenue Page 18 Y:\Budget\ \BOE Budget - public hearing 08-09

23 REGION 14 BUDGET PLANNING ESTIMATED AG-SC REVENUE 4/14/2008 Vo-Ag Tuition Vo-Ag Grant Current Amount Charged 7,992 Guaranteed grant 1,335 Projected # of Students - Out of District 205 Projected # of Students - In and Out of District 305 Total Tuition Revenue 1,638,360 Grant Total 407,175 Large School Grant estimate 200 Estimated revenue for large school grant 61,000 Total Grant Revenue 468,175 rev - prop Page 19 Y:\Budget\ \BOE Proprosed budget FY

24 PROPOSED BUDGET 4/17/ Variance % Change Budget/Proposal $25,852,392 $27,380,995 $28,950,778 $30,100,197 $1,149, % Revenue - Region Only $2,827,206 $2,771,129 $2,675,959 $3,024,562 $348, % Surplus ($241,650) $0 $0 $0 $0 Net to Towns $23,266,836 $24,609,866 $26,274,819 $27,075,635 $800, % Student Enrollment Bethlehem % Woodbury ,534 1,523 1, % Total ,115 2,089 2, % Student Ratio * Bethlehem % % % % (0.0071) -2.62% Woodbury % % % % % Total % % % % (0.0165) * Using September to February straight line average. (Agreement by Towns) Budget Distribution by Member Town Actual Budget Budget Budget Variance % Change Budget Distribution Bethlehem $6,641,495 $6,841,107 $7,118,979 $7,143,646 24, % Woodbury $16,625,341 $18,062,452 $19,155,840 $19,931, , % Total $23,266,836 $24,903,559 $26,274,819 $27,075, , % Educational Cost sharing Grant Bethlehem 1,209,402 1,301,807 1,318,171 16,364 Woodbury 700, , ,018 36,920 Total 1,909,535 2,140,905 2,194,189 53,284 Budget Increase with ESC factor Bethlehem 8, % Woodbury 739, % Page 20

25 PROPOSED BUDGET Costs to Towns -Effect on Mill Rate Variance % Increase Proposed Budget $28,950,778 $30,100,197 $1,149, % Less: Estimated Revenue $2,675,959 $3,024,562 $348, % Estimated Surplus $0 $0 $0 Net Education Cost to Towns $26,274,819 $27,075,635 $800, % Bethlehem Woodbury Percentage of Budget to Each Town % % Net Education Cost by Town 7,143,646 19,931,989 Assessment Increase Over Approved Budget 24, ,149 Grand list from Selectman's office-as of February, ,760,196 1,051,513,476 Value of One (1) Mill 359,760 1,051,513 Proposed Budget Change in Mills Mill Rate Mill Rate Increase % Changes in Mill Rate 0.30% 3.08% Bethlehem 0.07 Mills Taxpayer Cost Of Educational Budget Increase Assessed Value Range of $200,000 and $350,000 Assessed Valuation $208,000 $225,000 $250,000 $275,000 $350,000 Annual Tax Increase $14.26 $15.43 $17.14 $18.86 $24.00 Woodbury 0.74 Mills Assessed Valuation $200,000 $225,000 $250,000 $275,000 $350,000 Annual Tax Increase $ $ $ $ $ /15/2008 Page 21

26 PROPOSED BUDGET The Educational Cost Sharing Grant (ESC) is the State's attempt to equalize the cost of education throughout all communities. It is formula driven grant based on 4 areas; Resident students; Poverty of students, Remedial Performing students and Limited English Proficient students. Grants go directly to the towns to be used to reduce the towns' share of the cost of education. Below is a chart which factors in each town's estimated ESC grant for and how it would effect the estimated cost for education Bethlehem Woodbury Percentage of Budget to Each Town 26.38% 73.62% Net Education Cost by Town 7,143,646 19,931,989 Incease over prior year 24, ,149 Estimated ESC Grant increase for ,364 36,920 Assessment Increase Over Approved Budget 8, ,229 Grand list from Selectman's office-as of February, ,760,196 1,051,513,476 Value of One (1) Mill 359,760 1,051,513 Proposed Budget Change in Mills Mill Rate % Changes in Mill Rate Taxpayer Cost Of Educational Budget Increase 8, ,229 Assessed Value Range of $200,000 and $350,000 Bethlehem 0.02 Mills Assessed Valuation 208, , , , ,000 Annual Tax Increase $4.80 $5.19 $5.77 $6.35 $8.08 Woodbury 0.70 Mills Assessed Valuation 208, , , , ,000 Annual Tax Increase $ $ $ $ $ /15/2008 Page 22

27 PROPOSED BUDGET Bond Principal Outstanding 4/16/2008 Mitchell, Middle & High School Renovation Expansion Fiscal Year Bond #1 Issued - 6/99 Bond #2 Issued - 5/00 Bond #3 Issued - 5/01 Total Outstanding 2008/2009 $345,000 $345,000 $275,000 $965, /2010 $345,000 $345,000 $275,000 $965, /2011 $345,000 $345,000 $275,000 $965, /2012 $345,000 $345,000 $275,000 $965, /2013 $345,000 $345,000 $275,000 $965, /2014 $345,000 $345,000 $275,000 $965, /2015 $345,000 $275,000 $620, /2016 $275,000 $275,000 $2,070,000 $2,415,000 $2,200,000 $6,685,000 Bond Interest Outstanding Mitchell, Middle & High School Renovation Expansion Fiscal Year Bond #1 Issued - 6/99 Bond #2 Issued - 5/00 Bond #3 Issued - 5/01 Total Outstanding 2008/2009 $94,185 $131,273 $99,550 $325, /2010 $79,178 $112,643 $87,863 $279, /2011 $63,825 $94,185 $76,175 $234, /2012 $48,128 $75,383 $64,213 $187, /2013 $32,258 $56,753 $51,838 $140, /2014 $16,115 $38,123 $39,187 $93, /2015 $19,148 $26,262 $45, /2016 $13,200 $13,200 $333,688 $527,505 $458,287 $1,319,479 Page 23

28 DISTRICT COST COMPARISIONS TO OTHER K-12 DRG C GROUPS

29 REGION 14 - BUDGET PLANNING HISTORY OF NCEP Actual Actual Actual Actual Actual Estimate Estimate REGIONAL SCHOOL DISTRICT # 14 Total Expenditures 22,733,815 23,472,849 25,685,202 26,165,411 27,674,688 28,950,778 30,100,199 NCE 19,906,884 20,837,187 21,989,875 23,196,331 24,791,585 25,934,734 26,499,274 NCE % of Total 87.57% 88.77% 85.61% 88.65% 89.58% 88.04% 88.04% Enrollment 2,154 2,167 2,168 2,121 2,093 2,098 1,976 NCEP 9,242 9,618 10,143 10,934 11,845 12,362 13,411 DRG C Ave K-12 Districts 9,378 9,870 10,344 11,117 12,619 State Average 9,817 10,166 10,677 11,240 11,864 Definitions: Total Expenditures: All expenditures for elementary and secondary education as audited and reported to the State at the end of each school year NCE: Net Current Expenditures (NCE) are calculated as defined in CT General Statute Section (a)(3). NCE includes all current public elementary and secondary expenditures from all sources excluding reimbursable regular education transportation, tuition revenue, capital expenditures for land, buildings and equipment, and debt service. NCE % of Total: NCE divided by Total Expenditures Enrollment: The average daily membership calculated from the October 1 Public School Information report and the end of the year audit report. Out of district Vo-Ag students are not included in this count NCEP: Net current Expenditures per pupil (NCEP) represents NCE divided by student enrollment. This does not include out of district Vo- Ag students for which the district receives tuition. ncep Page 24 Y:\Budget\Annual Data\ncep history annual history

30 REGION 18 REGION 12 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 REGION 14 BUDGET Net Current Expenditures per Pupil SOMERS SUFFIELD REGION10 CANTON REGION 13 REGION 17 REGION 14 BOLTON DRG C -K-12 Districts Page 25 ELLINGTON TOLLAND Cost Per Pupil

31 REGION BOARD OF EDUCATION PROPOSED BUDGET ,950, ,100, Variance 1,149, % 3.97% (Approved for %)