mendon-upton regional school district operating budget fiscal year 2010

Mendon-Upton Regional School District

Operating BudgetFiscal Year 2010

Dec. 7, 2009Mendon Upton Regional

School District 2

Agenda Impact of Chapter 70 Funding Changes on

Budget FY10 Budget Overview Recent Reimbursement Reductions /

Consequences Cost Control Measures District Comparisons Help Needed / Call to Action Questions / Answers


School District 3

MURSD’s FY10 Foundation Budget

Foundation budget is used to calculate:

Amount of aid provided by state Minimum required funding amounts for

Upton and Mendon

- Average state aid : $9659/pupil- State aid to MURSD: $8559/pupil


School District 4Mendon Upton Regional

School District 4

MA General Law Chapter 70School Funds and State Aid for Public Schools

Transition to target local share means the state will reduce its share of aid each year and require greater local contributions.

Historically Mendon and Upton have contributed a low target local share (~40-45%), with the state providing a higher aid share (~55-60%).

Within a few years Mendon’s target: ~59.4%; Upton’s target: ~58.5%

Transition factors are used so that the shift to target will occur gradually over many years.

For FY10 the state contributed~55% vs. ~57% in ’09 (of the foundation amount, not the total budget needs).



School District 5

Implications of Chapter 70 Formula: Structural Deficit for MURSD

MURSD’s foundation budget is ~$1100 less per pupil than the state average.

The State is gradually decreasing the amount of aid it provides our District, and local town contributions will slowly increase until target levels (~59%) are reached.

Local revenues remain constrained by Proposition 2½ legislation and limited new growth.

Expenses are rising faster than revenues; future budgets will continue to be constrained.



School District 6

Impact on FY10 Budget Towns passed three overrides (FY03, FY04, FY08) to support

the school district. In past years this override money has been set aside for the

school district after meeting the mandated increase in town contributions.

Over 50% of prior override dollars are being used in FY10 to meet each town’s minimum local contribution increase + transportation costs.

In the near future, prior override money will be consumed by the mandated minimum local contribution target increase.

Both Mendon and Upton will need to identify other funding sources to meet the mandated minimum contribution once prior override money is consumed.



School District 7

FY10 MURSD Budget Timeline

Budget was certified in March – 45 days prior to first annual town meeting in either town

Each town’s funding amount was approved in early May at the annual town meetings

State budget wasn’t finalized until late June Reductions in state aid were realized after

budget was certified. IMPACT: additional cuts were needed No longer have sufficient E&D account (free

cash) to make up for these reductions



School District 8

FY10 Level Service Budget Drivers

Special Education $805,201 Personnel $757,529 Health Insurance $200,000 Transportation $ 48,600 Worcester County Retirement $ 39,164

If we maintained all services from FY09 into FY10, the budget increase would be: ~$1.94 million



School District 9

FY09 vs. FY10 Certified Budgets

We actually cut ~$2million in personnel and services. Actual budget totals:

FY09: $27,511,832 FY10: $27,421,232 Difference: -$90,600


School District 10

Summary of FY10 Budget Adjustments vs. FY09

Personnel (18 positions): $727,510 Expenses (all areas): $878,765 New Revenue: $387,000

(IDEA Grant, additional School Choice)

Total: $1,993,275

Mendon Upton Regional School District 10



School District 11

Other Aid Reductions that Occurred After Certifying the FY10 Budget

Regional transportation reimbursement funds from the state continue to be reduced: - FY10 reimbursement is $278,090 vs. $762,235 in FY09

Special Education costs continue to rise, while state and federal reimbursement rates decline- FY10 reimbursement is ~$403K vs. ~$581K in FY09


School District 12

Regional Transportation Reimbursement Trend

Regional Transportation Reimbursement

100%99%95%

48%

69%

78%

91% 90%86%

29%

200

300

400

500

600

700

800

900

FY01FY02

FY03FY04

FY05FY06

FY07FY08

FY09FY10

Rei

mb

urs

emen

t $K

20%

30%

40%

50%

60%

70%

80%

90%

100%

Rei

mb

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emen

t %

$ Reimbursed

% Reimbursed


School District 13

Special Education Budget TrendsPersonnel & Non-Personnel

Expenses

FY07 FY08 FY09Salaries $2,805,765 $3,298,638 $3,467,687

Out of District Tuition $787,353 $790,450 $1,250,000

Non-Salary Expenses $1,221,955 $1,117,256 $1,322,327(i.e. district programs, transportation, supplies, consultants)

TOTAL Budgeted $4,815,073 $5,206,344 $6,040,014

Each year’s actual SPED costs exceeded the budget:FY10 budget is $6.53M (~24% of total budget), with

unanticipated increases already driving this number up



School District 14

Circuit Breaker Reimbursement Trend (for Out-of-District Special Education

costs)

NOTE: Additional IDEA reimbursement of ~$170K in FY10 will supplement Circuit Breaker

$371,783$444,881

$581,374$402,619

$1,128,030

$1,558,262$1,672,988

$2,176,626

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

FY07 FY08 FY09 FY10

0.0%

10.0%

20.0%

30.0%

40.0%

Circuit Breaker Reimbursement

Total Out of District Costs

Reimbursement % of Total Cost

Reimbursements have not kept up with expenses.


School District 15

Most Recent Reimbursement Reductions Requiring Action

Regional Transportation: ($281,910) Circuit Breaker: ($147,381) Vision, SPED Tuition, Interest: ($217,000)

Total: ($646,291)


School District 16

Consequences of Recent Reimbursement Reductions

Professional Development 2 Day Reduction: Teachers ($141,096) & Administration ($7530)

Additional Reductions: 6 Aides 1 Custodian (retirement) 1 Technology Teacher Many other line item budget adjustment

Revenue Offsets – School Choice, health care reduction, Medicaid, etc.



School District 17

District Cost Control Measures

Acquired a grant from National Grid to retrofit the schools with new lighting fixtures, motion sensors and to reduce energy costs.

Acquired a grant from ANP Bellingham Energy Co. to furnish and install electric hot water heaters at no cost to the District in 3 schools.

Negotiated greater health insurance cost sharing with employees.

Conducted transportation audit and investigating other cost sharing opportunities with other districts: sharing special education transportation services and personnel sharing with neighboring town (Hopedale). Looking to bring additional services in-house.

Increased our school choice population at Clough and Nipmuc.

Under a grant from MUEF, provided grant writing instruction to staff in order to bring additional funds to the District.




School District 18

FY08 State Rankings (1=highest,

323=lowest) Per Pupil Expenditures: Overall – 284th ($10,007 vs. $12,496 state avg) Administration – 314th

Instructional Leadership – 293rd Classroom and Specialist Teachers – 247th Other Teaching Services – 292nd

Professional Development – 177th

Instructional Materials – 48th Guidance Counseling/Testing – 201st

Pupil Services – 201st

Operations/Maintenance – 218th Insurance/Retirement – 280th

Out-of District PPE’s – 120th

Staffing: Student to Instructional Personnel Ratio – 258th

Information source: MA DESE Website


School District 19

Enrollment Increase

From 1999-2009, Massachusetts’ overall student enrollment dropped by 0.5%.

Of 330 districts reporting, MURSD ranked #1 in state in enrollment growth at 56.4%!

Increase in enrollment has driven a need for budget increases.Information source:http://www.doe.mass.edu/boe/docs/1009/item8_percentchng.xls



School District 20

Summary

In FY09, school district cut ~10 positions, half of them classroom teachers

For FY10 budget, another 18 positions were cut, including five classroom teachers

Most recent cuts: 8 positions, including one teacher

Budget will be much more challenging in FY11 Education costs are rising faster than what Prop

2½ can support; result = a structural deficit School Committee will continue to work with

town and state officials on future funding and cost reduction opportunities



School District 21

Help Needed

Restore regional transportation reimbursement to >80% level – where’s the incentive to regionalize?

Better control of out-of-district Special Education cost increases

Out-of-district costs can sometimes approach as much as $300K due to medical needs

Any perspective on additional 9C cuts during the remainder of FY10?

Any insight into Chapter 70 and/or stimulus funding to expect for FY11 budgeting purposes?

What happens if towns can’t meet state mandated minimum contribution?



School District 22

Thank You• Rep. John V. Fernandes• Senator Michael O. Moore • Senator Richard T. Moore• Rep. George N. Peterson, Jr

For advocating for the restoration of full transportation reimbursement and for your

efforts to develop a education resource study



School District 23

FY10 Certified BudgetPersonnel Reductions (18 positions)

Consolidation of SPED program (1) $ 56,000 Paraprofessionals (4) $ 95,000 Administrative Assistants (2) $

51,575 Custodians (2) $ 90,272 Food Service (2) $ 26,663 Financial Officer $108,000 HS Asst. Principal $ 70,000 SPED Aide $ 25,000 Professional Staff (4) $205,000

Personnel Total: $727,510



School District 24

FY10 Certified BudgetExpense Reductions

Retirement Offsets (6) $179,000 Utilities / Fuel Savings $150,000 General School Supplies $ 46,979 Maintenance Account $ 46,000 Athletics (supplies) $ 34,000 Department Supplies (Nipmuc) $ 31,469 Stipends (2) $ 8,536 Late Bus $ 3,600 Adjust Paraprofessional Hours $ 80,000 SPED Transportation Collaborative $ 75,000 Reduce Health Care co-pay line item $ 20,000 Health Care (lower anticipated increase) $ 90,000 SPED out-of-district reductions $ 96,000 Security $ 9,000 Attendance Services $ 11,000

Expenses Total: $878,765



School District 25

FY10 Certified BudgetRevenue Increases

Federal Stimulus (IDEA Grant) $273,000 IDEA Grant annual increase $ 30,000 8 Additional Choice at Nipmuc $ 48,000 6 Kindergarten Choice at Clough $ 36,000

Revenue Increase: $387,000


School District 26

MURSD’s FY10 Foundation Budget

Return to Index

710 MENDON UPTON -------------------------------------- Base Foundation Components ----------------------------------------------------------- --- Incremental Costs Above The Base ------

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

Pre- ------ Kindergarten ------ Jr High/ High ELL ELL ELL Voca- Special Ed Special Ed ---- Low Income ----

School Half-Day Full-Day Elementary Middle School PK K Half KF - 12 tional In District Out of Dist Elem Other TOTAL*

Foundation Enrollment 63 211 1 1,067 701 733 0 0 9 0 98 26 76 13 2,649

1 Administration 11,121 37,246 353 376,687 247,477 258,774 0 0 3,177 0 238,786 63,351 0 0 1,236,973

2 Instructional Leadership 20,085 67,269 638 680,343 446,973 467,377 0 0 5,739 0 0 0 0 0 1,688,425

3 Classroom and Specialist Teachers 92,097 308,452 2,924 3,119,569 1,803,567 2,773,374 0 0 39,629 0 787,936 0 199,912 25,834 9,153,293

4 Other Teaching Services 23,620 79,109 750 800,102 378,394 329,397 0 0 5,396 0 735,683 968 0 0 2,353,419

5 Professional Development 3,643 12,201 116 123,458 87,928 89,142 0 0 1,410 0 38,009 0 4,400 753 361,060

6 Instructional Equipment & Tech 12,841 43,008 408 434,995 285,784 478,121 0 0 3,669 0 31,962 0 0 0 1,290,787

7 Guidance and Psychological 6,701 22,443 213 226,992 198,521 260,212 0 0 2,549 0 0 0 0 0 717,630

8 Pupil Services 2,665 8,927 85 135,464 145,360 350,503 0 0 1,143 0 0 0 0 0 644,147

9 Operations and Maintenance 25,574 85,654 812 866,267 617,015 625,567 0 0 9,892 0 266,737 0 30,875 5,281 2,533,674

10 Employee Benefits/Fixed Charges 22,208 74,380 705 752,278 469,915 472,081 0 0 7,982 0 291,116 0 19,549 3,344 2,113,559

11 Special Ed Tuition 0 0 0 0 0 0 0 0 0 0 0 579,469 0 0 579,469

12 Total 220,557 738,689 7,002 7,516,156 4,680,935 6,104,547 0 0 80,585 0 2,390,228 643,788 254,737 35,212 22,672,436

13 Wage Adjustment Factor 103.8% Foundation Budget Per Pupil 8,559

* Total foundation enrollment does not include columns 11 through 14, because those columns represent increments above the base. The pupils are already counted in columns 1 to 10.

Total foundation enrollment assigns pupils in pre-kindergarten and half-time kindergarten an enrollment count of .5.

Special education in-district headcount is an assumed percentage, representing 3.75 percent of K to 12 non-vocational enrollment and 4.75 percent of vocational enrollment.

Special education out-of-district headcount is also an assumed percentage, representing 1 percent of non-vocational K-12 enrollment.

Low income headcounts are the number of pupils in columns 1 through 10 who are eligible for free or reduced lunch.

Each component of the foundation budget represents the enrollment on line 1 multiplied by the appropriate state-wide foundation allotment.

The wage adjustment factor is applied to underlying rates in all functions except instructional equipment, benefits and special education tuition.

Massachusetts Department of Elementary and Secondary Education

Office of School Finance

FY10 Chapter 70 Foundation Budget

State avg: $9659


School District 27

Mendon’s Target Local Share

179 MENDON

Effort Goal FY10 Increments Toward Goal

1) 2008 equalized valuation 976,126,600 13) Required local contribution FY09 4,487,7842) Property percentage 0.2961% 14) Municipal revenue growth factor (DOR) 2.38%3) Local effort from property wealth 2,890,483 15) FY10 preliminary contribution (13 x 14) 4,594,593

16) Preliminary contribution pct of foundation (15/8) 42.83%4) 2006 income 232,343,0005) Income percentage 1.4977% If preliminary contribution is above the target share:6) Local effort from income 3,479,897 17) Excess local effort (15 - 10)

18) 15% reduction toward target (17 x 15%) 7) Combined effort yield (row 3+ row 6) 6,370,379 19) FY10 required local contribution (15 - 18)

20) Contribution as percentage of foundation (19 / 8) 8) Foundation budget FY10 10,728,0459) Maximum local contribution (82.5% * row 8) 8,850,637 If preliminary contribution is below the target share:

21) Shortfall from target local share (11 - 16) 16.55%10) Target local contribution (lesser of row 7 or row 9) 6,370,379 22) Added increment toward target (13 x 1% or 2%)* 89,756

*1% if shortfall is between 5% and 10%; 2% if shortfall > 10%

11) Target local share (row 10 as % of row 8) 59.38% 24) Shortfall from target after adding increment (10 - 15 - 22)1,686,030

12) Target aid share (100% minus row 11) 40.62% 25) 95% of FY08 actual contribution (reg'l allocation sheet, row 1 )4,882,507

26) Lesser of target or 95% of FY08 contribution (10 or 25) 4,882,507

27) Increment to reach target or 95% of FY08 (26 - 15 - 22) 198,158

See a listing of all 351 communities 28) FY10 required local contribution (15 + 22 + 27) 4,882,507

29) Contribution as percentage of foundation (28 / 8) 45.51%

Determination of City and Town Total Required Contribution FY10


Target Local Share


School District 28

Upton’s Target Local Share

303 UPTON

Effort Goal FY10 Increments Toward Goal

1) 2008 equalized valuation 1,194,158,900 13) Required local contribution FY09 5,383,8112) Property percentage 0.2961% 14) Municipal revenue growth factor (DOR) 3.36%3) Local effort from property wealth 3,536,115 15) FY10 preliminary contribution (13 x 14) 5,564,707

16) Preliminary contribution pct of foundation (15/8) 42.65%4) 2006 income 273,630,0005) Income percentage 1.4977% If preliminary contribution is above the target share:6) Local effort from income 4,098,269 17) Excess local effort (15 - 10)

18) 15% reduction toward target (17 x 15%) 7) Combined effort yield (row 3+ row 6) 7,634,384 19) FY10 required local contribution (15 - 18)

20) Contribution as percentage of foundation (19 / 8) 8) Foundation budget FY10 13,046,3279) Maximum local contribution (82.5% * row 8) 10,763,220 If preliminary contribution is below the target share:

21) Shortfall from target local share (11 - 16) 15.86%10) Target local contribution (lesser of row 7 or row 9) 7,634,384 22) Added increment toward target (13 x 1% or 2%)* 107,676

*1% if shortfall is between 5% and 10%; 2% if shortfall > 10%

11) Target local share (row 10 as % of row 8) 58.52% 24) Shortfall from target after adding increment (10 - 15 - 22)1,962,001

12) Target aid share (100% minus row 11) 41.48% 25) 95% of FY08 actual contribution (reg'l allocation sheet, row 1 )5,758,213

26) Lesser of target or 95% of FY08 contribution (10 or 25) 5,758,213

27) Increment to reach target or 95% of FY08 (26 - 15 - 22) 85,830

See a listing of all 351 communities 28) FY10 required local contribution (15 + 22 + 27) 5,758,213

29) Contribution as percentage of foundation (28 / 8) 44.14%

Determination of City and Town Total Required Contribution FY10


Target Local Share



School District 29

Percentage of Total Budget From All Sources - FY10

Upton 24.60%

Mendon 20.60%

State Aid & Stimulus 47.72%

District 7.08%




School District 30

Per Pupil Expendituresvs. comparable communities (FY08)

(based on income, population and student enrollment)

DEDHAM $13,893 ASHLAND $11,332

CANTON $11,324 HOLLISTON $11,217

GROTON DUNSTABLE $10,790 FOXBOROUGH $10,542 HANOVER $10,121 MENDON-UPTON $10,007MEDFIELD $9,957 NORTH READING $9,908MEDWAY $9,714

MA State Average: $12,496

Information source: MA DESE Website (comparable communities selected by DESE)



School District 31

Student to Instructional Personnel Ratio (not class size)MURSD ranked last of 10 comparable communities

Dedham13.0

Hanover13.0

Holliston 13.4

Foxborough 14.5 Ashland

14.9Medway

14.9 Medfield

15.1 Canton

15.4 Groton-Dunstable 16.0North Reading

16.4Mendon-Upton

19.0Information source: MA DESE Website (FY07 – most recent data available)


School District 32

Budget Summary Mendon-Upton Regional Schools - FY09

Instruction47%

Other School Services

1% Special Education

22%

Fixed Charges14%Administration

2%

Transportation4%

Maintenance and Utilities

10%


School District 33

Prioritized Capital Needs

1. Boilers – Miscoe Hill ($200,000) Boilers are over 20 years old; one was repaired last summer. We estimate that they are running at 50% efficiency. When the temperature reads zero degrees Fahrenheit or below the

boilers use 500 gallons of oil per day. Our request to replace the boilers isn’t to necessarily save on oil --- the

boilers are simply deteriorating.2. Water Supply – Miscoe Hill ($100,000)

The well is approximately 350 feet deep, and is located in the boiler room, making it difficult to access for repairs.

The yield of water is becoming less and less each year. The bottom of the well continues to build-up with rocks and other debris

from the veins, which is contributing to a reduced yield and longer time to recover. The water is generally brown and rusty.

A filter system was installed recently, and it needs to be cleaned regularly to allow the water to run into the school's storage tanks.

The gallon per day (GPD) demand is increasing due to a larger student population. When school is in session we use 2,000 gallons per day.

On a number of occasions over the past couple of years the school lost water.


School District 34

Prioritized Capital Needs (cont.) 3. Hot Water Tanks – Nipmuc ($80,000)

The two tanks are 12 years old. The normal life expectancy is 10 yrs. They are corroding and the inner lining is breaking apart and going through

our water supply, causing the water to become discolored. They are not just storage tanks. They have their own fuel source to heat the

water. Each tank holds 600 gallons of water. We cannot replace the lining of the tanks. They are deteriorating. We would prefer electric nickel plated lining tanks equipped with a timer.

This system has a 20 year life expectancy. We’ve determined that with a newer system we would most likely not need

600 gallon tanks, thus reducing the estimated cost.4. Roof Repair – Miscoe ($250,000)

The roof at Miscoe leaks in a number of sections. A number of areas are very spongy or brittle and others where tar patches are separating from previous repair work.

The total square footage of the roof is approximately 143,000 square feet. We need to replace 100,000 square feet of the roof. We need to replace the white portion which is constructed from PVC. The total replacement would include a rubber roof with insulation applied

under the rubber coating.


School District 35

Prioritized Capital Needs (cont.) 5. Back-up generator – Miscoe ($200,000)

Miscoe is the only school without a back-up generator system. This is a concern, given that this site is used as an emergency shelter by the town of Mendon. It is also a concern for the day to day operation should we lose power.

A generator is needed to operate the normal life support systems such as: water, refrigeration, essential lighting, heat and sewer discharge in the event that we lose power.

A 200 amp generator would be needed. Unsure at this time of any potential grant opportunities.

6. Energy Control System - Miscoe Hill ($400,000 estimate). Miscoe currently has an antiquated fifty year old system that is air

driven. It is in constant need of repair. The purpose of a control system is to regulate heat and circulate outdoor air throughout the school. The other schools have more modern computer driven control systems.

7. Energy Management System (HVAC - Nipmuc) ($100,000). This is a computer driven system (unlike Miscoe), and is not the entire

management system. It is currently working, but it is not as efficient as it should be and parts are being more difficult to replace due to its age.


School District 36

Capital Needs Summary

Miscoe Hill School Sub Total = $1,150,000 Nipmuc School Sub Total = $ 180,000 TOTAL $1,330,000

MSBA Statement of Interest filed for Miscoe Hill renovations on Nov. 13, 2009.



School District 37

Thank you for your support forMendon-Upton Regional Schools!


School District 38

710 MENDON UPTON

Aid Calculation FY10 Comparison to FY09

FY09 FY10 Change Pct ChgPrior Year Aid Enrollment 2,658 2,649 -9 -0.34%

1 Chapter 70 FY09 12,546,934 Foundation budget 21,996,366 22,672,457 676,091 3.07%Required district contribution 9,449,432 10,147,020 697,588 7.38%

FY10 Chapter 70 Aid Chapter 70 aid 11,227,445 12,295,995 1,068,550 9.52%2 FY10 Chapter 70 Aid after 2 pct reduction (1 x .98) 12,295,995 Required net school spending (NSS) 20,676,877 22,443,015 1,766,138 8.54%

SFSF Grant To Reach Foundation (Federal) SFSF Grant 1,319,489 229,442 -1,090,047 -82.61%

3 Foundation budget FY10 22,672,457 Chapter 70 plus stabilization aid 12,546,934 12,525,437 -21,497 -0.17%

4 Required district contribution FY10 10,147,020 target aid share 39.64% 41.09%

5 Grant to reach foundation (3 - 4 - 2 if >0) 229,442 C70 & SFSF as % of foundation 57.04% 55.25%

Required NSS plus SFSF 21,996,366 22,672,457 676,091 3.07%

Req NSS & SFSF % of foundation 100.00% 100.00%

Massachusetts Department of Elementary and Secondary EducationFY10 Chapter 70 Summary

-5,000,000

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FY09 FY10 Change Pct Chg FY10

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

foundation budget required district contribution chapter 70 aid + SFSF

FY06 FY07 FY08 FY09 FY10


School District 39

710 MENDON UPTON Required Required Actual Dollars Percent

Foundation Pct Foundation Pct Local Con- Chapter 70 Pct Net School Pct Net School Pct Over/Under Over/

Enrollment Chg Budget Chg tribution Aid Chg Spending (NSS) Chg Spending Chg Requirement Under

FY93 1,207 6,245,879 3,487,840 2,241,514 5,729,354 5,729,354 0 0.0

FY94 1,256 4.1 6,523,032 4.4 3,663,544 2,550,886 13.8 6,214,430 8.5 6,286,360 9.7 71,930 1.2

FY95 1,324 5.4 7,052,307 8.1 4,128,293 2,643,516 3.6 6,771,809 9.0 6,897,514 9.7 125,705 1.9

FY96 1,432 8.2 7,806,564 10.7 4,381,412 2,948,940 11.6 7,330,352 8.2 7,585,108 10.0 254,756 3.5

FY97 1,464 2.2 8,163,534 4.6 4,891,028 3,067,258 4.0 7,958,286 8.6 8,301,233 9.4 342,947 4.3

FY98 1,563 6.8 8,876,645 8.7 5,417,225 3,254,956 6.1 8,672,181 9.0 9,240,255 11.3 568,074 6.6

FY99 1,622 3.8 9,484,272 6.8 5,074,188 3,518,826 8.1 8,593,014 -0.9 10,201,282 10.4 1,608,268 18.7

FY00 1,708 5.3 10,008,472 5.5 5,592,133 4,552,365 29.4 10,144,498 18.1 11,238,289 10.2 1,093,791 10.8FY01 1,870 9.5 11,385,638 13.8 5,970,573 5,415,065 19.0 11,385,638 12.2 12,267,282 9.2 881,644 7.7

FY02 2,010 7.5 12,953,204 13.8 6,353,977 6,599,227 21.9 12,953,204 13.8 13,931,841 13.6 978,637 7.6FY03 2,120 5.5 13,764,476 6.3 6,704,690 7,059,786 7.0 13,764,476 6.3 15,534,828 11.5 1,770,352 12.9

FY04 2,252 6.2 14,814,664 7.6 6,993,990 7,820,674 10.8 14,814,664 7.6 16,768,757 7.9 1,954,093 13.2

FY05 2,387 6.0 16,128,165 8.9 7,359,617 8,768,548 12.1 16,128,165 8.9 18,651,175 11.2 2,523,010 15.6

FY06 2,495 4.5 17,625,772 9.3 7,917,147 9,708,625 10.7 17,625,772 9.3 20,406,325 9.4 2,780,553 15.8

FY07 2,556 2.4 19,301,063 9.5 8,448,890 10,852,173 11.8 19,301,063 9.5 22,181,930 8.7 2,880,867 14.9

FY08 2,626 2.7 20,644,958 7.0 8,956,960 11,687,998 7.7 20,644,958 7.0 24,436,132 10.2 3,791,174 18.4

FY09 2,658 1.2 21,996,366 6.5 9,449,432 12,546,934 7.3 21,996,366 6.5 25,811,311 * 5.6 3,814,945 17.3

Chapter 70 Foundation Ch 70 Actual Required Actual Percent of Budget Aid NSS Ch 70 NSS NSS Actual NSS

FY93 5,175 1,857 4,747 35.9 91.7 91.7 39.1FY94 5,193 2,031 5,005 39.1 95.3 96.4 40.6FY95 5,327 1,997 5,210 37.5 96.0 97.8 38.3FY96 5,452 2,059 5,297 37.8 93.9 97.2 38.9FY97 5,576 2,095 5,670 37.6 97.5 101.7 36.9FY98 5,679 2,083 5,912 36.7 97.7 104.1 35.2FY99 5,847 2,169 6,289 37.1 90.6 107.6 34.5FY00 5,860 2,665 6,580 45.5 101.4 112.3 40.5FY01 6,089 2,896 6,560 47.6 100.0 107.7 44.1FY02 6,444 3,283 6,931 50.9 100.0 107.6 47.4FY03 6,493 3,330 7,328 51.3 100.0 112.9 45.4FY04 6,578 3,473 7,446 52.8 100.0 113.2 46.6FY05 6,757 3,673 7,814 54.4 100.0 115.6 47.0FY06 7,064 3,891 8,179 55.1 100.0 115.8 47.6FY07 7,551 4,246 8,678 56.2 100.0 114.9 48.9FY08 7,862 4,451 9,305 56.6 100.0 118.4 47.8FY09 8,276 4,720 9,711 57.0 100.0 117.3 48.6

Foundation enrollment is reported in October of the prior fiscal year (e.g. FY08 enrollment = Oct 1, 2006 headcount).Foundation budget is the state's estimate of the minimum amount needed in each district to provide an adequate educational program.Required Net School Spending is the annual minimum that must be spent on schools, including carryovers from prior years.Net School Spending includes municipal indirect spending for schools but excludes capital expenditures and transportation. * Budgeted


Chapter 70 Trends, FY93 Through FY09

Percentage of FoundationDollars Per Foundation Enrollment


School District 40

Direct Special Education Expenditures as a Percentage of School Budgets, FY98 to FY08

SpecialCombined Total Education

Mass. Public Mass Private Special Ed School PercentageOther Schools and and Out-of- Expenditures Operating of Budget

FY Teaching Instructional Collaboratives State Schools (A+B+C+D) Budget (E as & of F)1998 1,104,579 315,917 343,017 292,208 2,055,721 9,240,255 22.21999 1,275,724 269,911 251,043 407,456 2,204,134 10,201,282 21.62000 1,472,559 157,915 289,278 641,360 2,561,112 11,238,289 22.82001 1,602,844 182,407 273,742 483,647 2,542,640 12,267,282 20.72002 1,776,930 335,011 391,651 503,536 3,007,128 13,931,841 21.62003 2,105,020 427,633 454,784 656,224 3,643,661 15,534,828 23.52004 2,201,488 445,526 406,339 825,724 3,879,077 17,021,260 22.82005 2,592,929 451,145 459,100 697,196 4,200,370 19,199,737 21.92006 2,746,931 482,981 498,626 751,998 4,480,536 20,705,338 21.62007 3,017,757 530,732 559,552 956,565 5,064,606 22,553,713 22.52008 3,428,542 594,132 551,048 1,147,343 5,721,065 24,984,942 22.9

In-District Instruction Out-of-District Tuition

mendon-upton regional school district operating budget fiscal year 2010

Documents

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mendon average state

pupil state aid

state average

low target local share

local town contributions

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higher aid share