S C H O O L C O M M I T T E E

M AY 2 3 , 2 0 1 7

Belmont Public Schools

Amendment to

FY18 Budget

1

FY18 Draft 2 Budget – Voted at April 25 School Committee Meeting

2

FY18 GENERAL FUND BUDGET

A B C D E

FY17 FY18 FY18 CHANGE CHANGE

BUDGET BUDGET BUDGET FY17 TO FY18 FY18 DRAFT 1

DRAFT 1 DRAFT 2 DRAFT 2 TO DRAFT 2

2/7/2017 2/13/2017

(C-A) (C-B)

Salary & wages: Base 33,075,331 34,452,094 34,452,094 1,376,763 -

Non-Base/Temp Salaries 1,178,500 1,210,875 1,210,875 32,375 -

COLA & Steps/Degrees Incr. 185,903 773,662 773,662 587,759 -

Enrollment Increases - - - - -

Sub-tot: Sal. & Wages 34,439,734 36,436,631 36,436,631 1,996,897 -

Health Insurance 5,744,295 6,294,282 6,294,282 549,987 -

Other Employee Benefits 889,939 916,637 916,637 26,698 -

Energy - - - - -

Special Educ. Tuitions 4,778,593 4,945,844 4,778,593 - (167,251)

Special Educ - Transp. 1,128,477 1,207,470 1,207,470 78,993 -

Special Educ - Contr. Svcs. 1,042,715 1,115,705 1,115,705 72,990 -

Dept. Operating Expenses 1,889,260 2,006,491 2,006,491 117,231 -

Equipment 213,570 213,675 213,675 105 -

TOTALS 50,126,583 53,136,735 52,969,484 2,842,901 (167,251)

5.7%

FY18 STATE AND FEDERAL GRANTS 3,499,698

FY18 REVOLVING 3,499,232

FY18 TOWN TRANSFER-SHARED IT SUPPORT 35,000

TOTAL GRANTS AND REVOLVING 7,033,930

GRAND TOTAL - ALL SOURCES 60,003,414

3

New Legislation – SPED Reserve Fund (Full Text)

Massachusetts General Laws, Chapter 40A, § 13E - School district reserve funds to pay for

unanticipated or unbudgeted costs for special education, out-of-district tuition or transportation

Section 13E. Any school district which accepts this section, by a majority vote of the school

committee and a majority vote of the legislative body or, in the case of a regional school district

by a majority vote of the legislative bodies in a majority of the member communities of the

district, may establish and appropriate or transfer money to a reserve fund to be utilized in the

upcoming fiscal years, to pay, without further appropriation, for unanticipated or unbudgeted costs

of special education, out-of-district tuition or transportation. The balance in such reserve fund

shall not exceed 2 per cent of the annual net school spending of the school district.

Funds shall only be distributed from the reserve funds after a majority vote of the school

committee and a majority vote of the board of selectman…

The district treasurer may invest the monies in the manner authorized in section 54 of chapter 44

and any interest earned thereon shall be credited to and become part of the fund.

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleVII/Chapter40A/Section13E

New Legislation – SPED Reserve Fund (Summary)

4

Massachusetts General Laws, Chapter 40A, § 13E Highlights Fund established by vote of the School Committee and by vote of

Town Meeting

Fund to be used to pay for extraordinary SPED out-of-district or transportation costs

Release of funds to pay for expenses is authorized by vote of the School Committee and by vote of the Board of Selectmen

Any balance in the fund can carry into future fiscal years and remains in the fund until needed and expended

Fund balance cannot exceed 2% of annual net school spending (approx. $1M)

Any interest earned becomes part of the fund

How is the New SPED Reserve Fund Different from the SPED Stabilization Fund the Already Exists?

5

Existing SPED Stabilization Fund requires (2/3) vote of Town Meeting to release funds Those votes are held in May or June May/June votes mean budget freezes starting between October

and January Purchases of materials and supplies for the classroom and other

School operational expenses are held and/or not made

New SPED Reserve Fund requires vote of the School Committee and vote of the Board of Selectmen to release funds Votes can be done early enough in the school year to prevent

freezes Early approval of Reserve funds allows us to “hold the classroom

harmless”

DESE Guidance

6

The Massachusetts Department of Elementary and

Secondary Education (DESE) has provided guidance

on creating the Special Education Reserve Fund

Once the fund is established, the school committee may include a separate line item in their annual budget request to appropriate monies into the stabilization fund.

Other areas districts may choose to consider when establishing the fund are:

Maximum balance in the fund

A limit on the amount that can be expended in a fiscal year

http://www.doe.mass.edu/finance/circuitbreaker/stabilization.html

7

School Committee vote to add a line item

FY18 Draft 3 Budget

The only change from Draft 2 is the additional of a line item for a Special Education Reserve Fund

No change in dollar amount in any line items

No funding identified for the SPED Reserve Fund at this time

Line item is in anticipation of favorable Town Meeting vote to establish the fund (second of two votes after the School Committee vote), in accordance with DESE guidance

How is the FY18 Budget Affected?

FY18 Draft 3 Special Education Budget

8

BUDGET BUDGET BUDGET BUDGET

FY17 FY17 FY18 FY18 CHANGE: FY17 VS FY18

SRC ORG OBJ DESCRIPTION FTE $ FTE $ FTE $ %($)

GF 01710100__ 511000__ Sped Elem Team Chair - - - - - - 0.0%

GF 01711100__ 511000__ Spec Educ Tchrs Burbank 2.80 237,299 2.80 243,085 - 5,786 2.4%

GF 01712100__ 511000__ Spec Educ Tchrs Butler 2.60 240,619 2.60 212,016 - (28,603) -11.9%

GF 01713100__ 511000__ Spec Educ Tchrs Wellington 4.50 383,448 4.00 356,764 (0.50) (26,684) -7.0%

GF 01714100__ 511000__ Spec Educ Tchrs Winn Brook 2.50 197,526 3.10 245,559 0.60 48,033 24.3%

GF 01720100__ 511000__ Spec Educ Tchrs Middle School 11.20 934,072 10.60 907,179 (0.60) (26,893) -2.9%

GF 01730100__ 511000__ Spec Educ Tchrs High School 7.70 666,119 7.50 662,777 (0.20) (3,342) -0.5%

GF 01750100__ 511000__ Spec Educ Director Salaries 1.90 242,946 2.00 264,196 0.10 21,250 8.7%

GF 01750101__ 511001__ Spec Educ Tchrs Systemwide 2.00 196,719 2.00 199,951 - 3,232 1.6%

GF 01750102__ 511002__ Spec Educ Occ Therapist Sal 2.60 206,314 2.60 216,743 - 10,429 5.1%

GR 21750100__ 511000__ Professional Staff - IDEA - - - - - - 0.0%

GR 21750103__ 511000__ Full Time Salar - SPED Improv - - - 9,960 - 9,960 0.0%

GF 01750200__ 511000__ Spec Educ Clerical Salary 3.00 125,527 3.00 131,473 - 5,946 4.7%

GF 01711300__ 511100__ Spec Educ Aides Burbank 5.64 160,159 7.48 207,352 1.83 47,193 29.5%

GF 01712300__ 511100__ Spec Educ Aides Butler 3.75 107,053 5.54 147,718 1.79 40,665 38.0%

GF 01713300__ 511100__ Spec Educ Aides Wellington 11.17 280,727 8.42 224,279 (2.75) (56,448) -20.1%

GF 01714300__ 511100__ Spec Educ Aides Winn Brook 15.92 421,980 14.50 392,114 (1.42) (29,866) -7.1%

GF 01720300__ 511100__ Spec Educ Aides Middle School 19.00 493,630 20.07 532,658 1.07 39,028 7.9%

GF 01720301__ 511100__ Spec Educ ITM Prog Salary MS - 7,500 - 7,500 - - 0.0%

GF 01730300__ 511100__ Spec Educ Aides High School 9.17 242,584 8.60 229,884 (0.57) (12,700) -5.2%

GF 01730301__ 511100__ Sped PM Campus Prog HS - 31,500 - 31,500 - - 0.0%

GF 01750300__ 519000__ Spec Educ Home Tutor - 260,000 - 260,000 - - 0.0%

GF 01750302__ 511100__ Spec Educ Services Salary - 321,000 - 343,470 - 22,470 7.0%

GF 01750301__ 519000__ Spec Ed Summer Tutoring Sal - 175,000 - 175,000 - - 0.0%

GF 01750400__ 530000__ Spec Educ Psych Contr Serv - 721,715 - 772,235 - 50,520 7.0%

GF 01750401__ 524000__ Spec Educ Equip Repair - 2,000 - 2,000 - - 0.0%

GF 01750433__ 532000__ Spec Educ Transportation - 1,128,477 - 1,207,470 - 78,993 7.0%

GR 21750400__ 530000__ Prof & Tech Serv - SPED Improv - 12,480 - 10,000 - (2,480) -19.9%

CB 21750401__ 532300__ Spec Educ Private Tuitions - 1,413,257 - 1,614,845 - 201,588 14.3%

GR 21750402__ 530000__ Prof & Tech Serv - IDEA - 15,000 - 22,500 - 7,500 50.0%

GR 21750490__ 532300__ Spec Educ Private Tuitions-IDEA - 867,022 - 946,996 - 79,974 9.2%

GF 01711510__ 551000__ Spec Educ Supplies Burbank - - - - - - 0.0%

GF 01711520__ 552900__ Spec Educ Books Burbank - - - - - - 0.0%

GF 01712510__ 551000__ Spec Educ Supplies Butler - - - - - - 0.0%

FY18 Draft 3 Special Education Budget (cont.)

9

BUDGET BUDGET BUDGET BUDGET

FY17 FY17 FY18 FY18 CHANGE: FY17 VS FY18

SRC ORG OBJ DESCRIPTION FTE $ FTE $ FTE $ %($)

GF 01712520__ 552900__ Spec Educ Books Butler - - - - - - 0.0%

GF 01713510__ 551000__ Spec Educ Supplies Wellington - - - - - - 0.0%

GF 01713520__ 552900__ Spec Educ Books Wellington - - - - - - 0.0%

GF 01714510__ 551000__ Spec Educ Supplies Winn Brook - - - - - - 0.0%

GF 01714520__ 552900__ Spec Educ Books Winn Brook - - - - - - 0.0%

GF 01720510__ 551000__ Spec Educ Supplies Middle Sch - - - - - - 0.0%

GF 01720520__ 552900__ Spec Educ Books Middle Sch - - - - - - 0.0%

GF 01730510__ 551000__ Spec Educ Supplies High Sch - - - - - - 0.0%

GF 01730520__ 552900__ Spec Educ Books High School - - - - - - 0.0%

GF 01750500__ 551000__ Spec Educ Testing Supplies - 20,000 - 20,000 - - 0.0%

GF 01750510__ 551000__ Spec Educ Systemwide Supplies - 15,000 - 15,000 - - 0.0%

GR 21750500__ 551000__ Educational Supp-SPED Improv - - - 405 - 405 0.0%

GF 01730600__ 587000__ Spec Educ Equip High School - - - - - - 0.0%

GF 01750403__ 571000__ Spec Educ Travel Reim - 2,000 - 2,000 - - 0.0%

GF 01750600__ 587000__ Spec Educ Equipment - 15,000 - 15,000 - - 0.0%

GF 01750601__ 573000__ Spec Educ Dues and Conf - 4,000 - 4,000 - - 0.0%

GF 01750602__ 573000__ Spec Educ Staff Developlent - 7,500 - 7,500 - - 0.0%

GF 01750691__ 532100__ Spec Educ MA Tuitions - 903,568 - 903,568 - 0 0.0%

GF 01750692__ 532200__ Spec Educ Out-of-State Tuition - 150,000 - 150,000 - - 0.0%

GF 01750693__ 532300__ Spec Educ Private Tuitions - 1,113,768 - 1,113,768 - 0 0.0%

GF 01750694__ 532400__ Spec Educ Collaborative Tuitio - 2,611,257 - 2,611,257 - (0) 0.0%

GR 21750600__ 571000__ In State Travel - SPED Improv - 30,000 - 2,000 - (28,000) -93.3%

GR 21750601__ 571000__ In State Travel - IDEA - - - 40,000 - 40,000 0.0%

GF 01750610__ 551500__ Spec Educ IT Software - 2,500 - 2,500 - - 0.0%

SR TBD* TBD* Spec Educ Reserve Fund* - - - 0.0%

LB N/A N/A LABBB SPED Tuition Credit - - - - - - 0.0%

PROGRAM TOTALS - GENERAL FUND 105.44 12,628,508 104.80 12,817,516 (0.64) 189,008 1.5%

PROGRAM TOTALS - GRANTS & REVOLV - 2,337,759 - 2,646,706 - 308,947 13.2%

PROGRAM TOTALS - ALL SOURCES 105.44 14,966,267 104.80 15,464,222 (0.64) 497,955 3.3%

*At the June 2017 Town Meeting, an article will be presented to establish a Special Education Reserve Fund, as provided for in MGL C. 40A, § 13E. Guidance from the Massachusetts Department of Elementary and Secondary Education (DESE) is that a separate account should be created and included within the School Committee budget. In accordance with this guidance, a line item has been included in the School Committee/School Department FY18 Budget, in anticipation of the Town Meeting vote. If/when the fund is established, an account number (org & obj) will be created. The FY18 Draft 3 Budget reflects the anticipated establishment of the fund only, without consideration of an initial appropriation amount or funding source.

FY18 Draft 3 Special Education Budget - Summary

10

BUDGET BUDGET BUDGET BUDGET

FY17 FY17 FY18 FY18 CHANGE: FY17 VS FY18

FTE $ FTE $ FTE $ %($)

Teachers 35.90 3,062,115 35.20 3,044,074 (0.70) (18,041) -0.6%

Admin 4.90 368,473 5.00 395,669 0.10 27,196 7.4%

Professional Development - 68,980 - 95,960 - 26,980 39.1%

Aides 64.64 1,706,134 64.60 1,734,005 (0.04) 27,871 1.6%

Tutoring - 474,000 - 474,000 - - 0.0%

Contract Services - 1,042,715 - 1,115,705 - 72,990 7.0%

Supplies/Materials/Equipment - 56,500 - 56,905 - 405 0.7%

Transportation - 1,128,477 - 1,207,470 - 78,993 7.0%

Tuition - 7,058,872 - 7,340,434 - 281,562 4.0%

Special Education Reserve Fund - - - - - - 0.0%

TOTAL GENERAL FUND 105.44 12,628,508 104.80 12,817,516 (0.64) 189,008 1.5%

TOTAL GRANTS & REVOLVING - 2,337,759 - 2,646,706 - 308,947 13.2%

TOTAL – ALL SOURCES 210.89 14,966,267 104.80 15,464,222 (0.64) 497,955 3.3%

FY18 Draft 3 Budget 11

The School Department Administration is recommending and requesting that the School Committee vote to:

Establish a Special Education Reserve Fund, in accordance

with MGL C40A, §13E

Amend its vote of the FY18 Budget of April 25, 2017 by approving the FY18 Draft 3 General Fund Budget 0f $52,969,484; and a total budget, which also includes anticipated state and federal grants, and revolving fees of $60,003,414; and that the FY18 Draft 3 Budget includes a new line item for a Special Education Reserve Fund, funded at zero dollars

Next Steps 12

The FY18 School Budget will be presented to Town Meeting for approval in June 2017

If the Special Education Reserve fund is approved for establishment by Town Meeting; the Town, the School Committee and the School Department will need to identify funding for the account including:

When to fund account

What initial amount will be funded

From what source(s) will the account be initially funded