Mason Elementary School SAU#89

Proposed 2012-2013

School Budget

Superintendent James McCormick

Principal Kathryn Wyman

Agenda

Line Item Budget Proposed Budget Review Estimated Offsets Superintendent’s Recommendations of

Warrant Articles Mason Elementary 2011-12 / 2012-13

Specifics on Budget Affect on Tax Rates

March 2012 MeetingSB2 Towns & Schools Timeline

Action Date RSA

Last Date to Post Notice – For Budget Hearing held Jan 17th

January 10 40:13 II-a(a)(2nd Tuesday in Jan)

Last Date to Post Notice- Bond Hearing RSA 33:8-a

January 10 40:13 II-a(a)(2nd Tuesday in Jan)

Last Date for Petitioned Warrant Articles (Schools and Towns)

January 10 40:13 II-a(b)(2nd Tuesday in Jan)

Last Date for Collective Bargaining January 10 40:13 II-a(b)(2nd Tuesday in Jan)

Last Date to hold at least one Budget Hearing January 17 40:13 II-a(c)(3rd Tuesday in Jan)

Last Date for Bond Hearing RSA 33:8-a January 17 40:13 II-a(c)(3rd Tuesday in Jan)

Last Date to Post Warrant, Budget, and Default Budget(Schools and Towns)

January 30 40:13 II-a(d)32:5 VII (b)

(last Mon. in Jan.)

March 2012 MeetingSB2 Towns & Schools Timeline

Action Date RSA

First Session (Deliberative) Feb. 4 - Feb. 11(Inclusive)

40:13, III

Annual Report containing final budget March 6 40:13, II

Second Session (Voting by Ballot) March 13 40:13, VII(2nd Tues. in March)

Send Forms to DRA (20 days after Second Session)

April 2 21 - J:34

Questions – Call 230-5090 or visit our website at http://www.revenue.nh.gov

SB2 MEETING ONLY

Building the BudgetPutting the Pieces Together

Clip art from Thriftability.com

New Initiatives

Significant Reductions

Factors Affecting The Budget ---Positive & Negative

Significant Reductions

Director of Sped Services $20,870 Sped Tuition Eliminated Foreign Language Program Reduced Special Needs Teacher from full time

to 3/5 Kindergarten / Pre School will both be in the

morning (potential saving on a Paraprofessional) Eliminate 1 Paraprofessional Reduced Speech & Language Teacher 1 day Reduction of Business Services $7,000

($22,000 2 years) Eliminated School Board dues

Factors Affecting The Budget Health Insurance 7% increase State Aid / Level Funded 2% pay increase for all staff– with increase in

Retirement and Health Benefits it will be a net decrease for staff

Tuition to Milford 4%--plus more students moving in Tuition to Mascenic eliminated Transportation 15% increase Measured use of Copying Machine Pre-approval of all Purchase Orders Buying in Bulk 25 Houses for sale in Mason (majority are 3 bedroom

homes) 10 Building Lots

New Initiatives

Singapore Math Increase after school program enrichment Technology being taught once a week iAutoAlert computer calling systems to families Cancellations.com web notifications Report Card update Increase professional services RTI New book keeping / accounts payable software 1st Audit

Current and Proposed AgreementsCurrent tuition agreement with Milford is as follows:Year Rate Increase2011-2012 9,102 4.0%2012-2013 9,466 4.0%2013-2014 9,844 4.0%

First Student Mason NH Proposal --- 3 YearsPresent Cost 229.05 Per Day Per Bus Based on 2 Buses

Year 1 Proposed Cost 263.41 15.0%

Year 2 Proposed Cost 269.99 2.5%Year 3 Proposed Cost 276.74 2.5%

Current Budget 2011 -2012Updated December 12, 2011

Total Projected Costs

Special Services

Costs

2011-2012

Budget

Variance

To Budget

Mascenic 5 53,237 - 74,532 21,295Milford 85 784,974 132,410 886,787 (30,597)Private Tuition

1 38,512 - 40,000 1,488

Totals 91 876,723 132,410 1,001,319

(7,814)

Projected Budget 2012 -2013

Total Projected Costs

Special Services

Costs

Proposed2011-

2012 Budget

Milford (Increase 6)

99 937,134 135,000 1,072,134

Private Tuition 1 42,000 - 42,000

Totals 100 979,134 135,000 1,114,134Projected Changes 9 102,411 2,590 112,815

6.1%

Proposed Changes $38,848 1.31%

Proposed 2013 Budget by Object Code

Adopted Proposed Variance %2011-2012 2012-2013 to 2011-2012 Change

Wages 808,848 750,467 (58,380) (7.22%)Benefit Costs 309,303 299,698 (9,604) (3.11%)Tuition Costs 1,001,319 1,114,134 112,815 11.27%Outside Service Costs 137,746 126,330 (11,416) (8.29%)

Repairs Maintenance and Utilities 46,532 53,051 6,519 14.01%Student Transportation 120,998 126,316 5,318 4.40%Insurance & Travel 12,187 12,754 567 4.65%Books, Supplies, & Software 49,481 42,930 (6,551) (13.24%)Food & Milk 18,246 20,000 1,754 9.61%New & Replacement Equipment 8,151 6,051 (2,100) (25.76%)Dues, Fees & Misc. 6,301 6,351 50 0.79%Debt Service 435,414 435,290 (124) (0)

2,954,526 2,993,373 38,848 1.31%

Tax Rate Impact

Proposed Budget 2,993,373

Estimated Offsets 465,219Net Proposed 2012 Appropriation 2,528,15

42011 Final Appropriation (actual rate)

2,486,302

Increase in Proposed Appropriation

41,852

Estimated Tax Rate ImpactIncrease per $1,000 $0.260Financial Impact per $200K Valuation

$52.08

Line Item Budget

Mason School District Proposed Budget 2012-13 1-4-12.xls

Estimated Offsets

Food Service 40,000Adequate Education 272,969SPED (IDEA) 16,000Pre-K (IDEA) 500Pre-K (Income) 10,500Catastrophic Aid 12,000Title 1 10,000Title II 6,000REAP Grant 13,000Building Bond State 66,000Kindergarten 18,250

Total Projected Offsets 465,219