RSU 54/MSAD 54 BUDGET PROPOSAL FOR 2015-2016

RSU 54/MSAD 54
BUDGET
PROPOSAL
FOR
2015-2016
********************************************
District Budget Meeting
May 26, 2015
7:00 pm
Skowhegan Area High School Gymnasium
***********************************************
Budget Validation Referendum
June 9, 2015
Polls Open:
Canaan
Cornville
Mercer
Norridgewock
Skowhegan
Smithfield
8 am to 8 pm
10 am to 8 pm
10 am to 8 pm
8 am to 8 pm
7 am to 8 pm
8 am to 8 pm
Table of Contents
Page
Board of Directors
Message to Voters
Explanation of Warrant Articles
Sample Warrant
Review of Funds
Summary of 2015-2016 Budget by Warrant Article
Summary of Warrant Article 1 - Instruction
Summary of Warrant Article 2 –Special Education
Summary of Warrant Article 3 – Career & Technical Education
Summary of Warrant Article 4 – Other Instruction
Summary of Warrant Article 5 – Student and Staff Support
Summary of Warrant Article 6 – System Administration
Summary of Warrant Article 7 – School Administration
Summary of Warrant Article 8 – Transportation & Buses
Summary of Warrant Article 9 – Facilities Maintenance
Summary of Warrant Article 10 – Debt Service
Summary of Warrant Article 11 – All Other Expenditures
Adult and Community Education
Enrollments
Local Assessment
Per Pupil Assessment
11 Year Expenditures Comparison and Percentages of Share
1
2
4
6
10
11
12
15
17
18
19
21
22
23
25
27
28
29
30
31
31
32
RSU 54/MSAD 54
BOARD OF DIRECTORS
Name
Town Represented
Term Expires
Liz Anderson
Jane Arthur
Mark Bedard
Maryellen Charles
Heidi Chartrand
Jeannine Conley
Valerie Coulombe
Karyn Curran
Noella DesPres
Tim Downing
Jean Franklin
Kenneth Hogate
Theresa Howard
Richard Irwin
Allan Laney
Peggy Lovejoy
Jennifer Poirier
Gerry Redlevske
Dixie Ring
Jessie Roderick
VACANCY
Timothy Spencer
Roger Stinson
Skowhegan
Skowhegan
Skowhegan
Mercer
Norridgewock
Skowhegan
Norridgewock
Skowhegan
Skowhegan
Smithfield
Canaan
Cornville
Cornville
Skowhegan
Norridgewock
Skowhegan
Skowhegan
Mercer
Canaan
Skowhegan
Smithfield
Skowhegan
Norridgewock
2015
2015
2017
2016
2016
2017
2017
2017
2015
2018
2017
2017
2018
2016
2016
2017
2016
2018
2016
2015
2017
2016
2017
To The Voters:
The Board of Directors of RSU 54/MSAD 54 is pleased to present a Budget to the
Voters of RSU 54/MSAD 54 that calls for a modest increase ($50,290 or .3501%)
in the overall Local Assessments. This is only the fourth increase in the districtwide Local Assessments since 2004-2005, and even with this increase the districtwide Local Assessment is (-$743,723) or (-4.91%) lower than it was twelve (12)
years ago (see charts on page 30).
Since the cost of operating the District is shared among the members of the
towns (Canaan, Cornville, Mercer, Norridgewock, Skowhegan and
Smithfield) on the basis of state valuation, the actual percentage of the
increase/decrease for each town varies between communities. A complete
breakdown of assessments is found at the back of this budget document. (See
page 29)
The Directors have worked hard over the past several months to develop a budget
that balances, providing quality programs and services for our students while
trying to create the least impact on local tax payers in these extremely difficult
economic times. With this in mind, the Board proposes a Gross Budget of
$34,205,187 for 2015-2016, an increase of $355,951 or 1.05% more than the
budget for 2014-2015.
The Regular Education Article is down by (-1.84%), largely due to the elimination
of charter school payments from this account.
The budget includes an increase of $360,642 in Special Education Instruction,
largely due to the addition of 6 new staff to meet the needs of special education
students.
Health Insurance had a 3.6% increase as compared with last year’s 0% increase.
The State shifted $481,077 in Maine State Retirement (MSR) costs to the towns,
which are now a local expense.
Over $964,000 in new Charter School tuition and Transportation costs have been
eliminated as a result of the new Charter School Legislation, which make charter
schools their own school system and receive payments directly from the State. The
money that has gone to pay charter school tuition has been used to offset Regular
Budget increases and have allowed us to present a very small increase to tax
payers.
All other articles have small increases due to the loss of federal funds, contracted
services increases, utility costs, retirement costs and needed technology upgrades.
There are negotiated RSU 54/MSAD 54 salary increases included in this budget.
All employees have taken a wage freeze for a number of years.
Debt Service on the District’s loans has decreased $29,577.
The Board of Directors has continued its plan to restructure and make the school
district as efficient as it can be, to protect student opportunity and be responsive to
the pressure placed on tax payers by our struggling economy.
In summary, for 2015-2016, the district-wide Local Appropriations for K-12
Education will be $50,290 or 0.3501% more than last year. The effect on each
town, adjusted for changes in individual town property values, are as follows:
Canaan
Cornville
Mercer
Norridgewock
Skowhegan
Smithfield
$ 18,090
$( -7,467)
$ 10,406
$ 40,102
$(-13,999)
$ 3,158
$ 50,290 (0.3501%)
The Board of Directors of RSU 54/MSAD 54 urges all voters to attend the
District Budget Meeting on Tuesday, May 26, 2015, at 7:00 p.m. at the
Skowhegan Area High School and to vote in the School Budget Validation
Referendum on Tuesday, June 9, 2015.
Absentee Ballots will be available in each Town Office starting on Wednesday,
May 27, 2015.
There will be a “yes” or “no” vote (Question 1), at the June 9th Referendum,
validating the Budget adopted at the earlier District Budget Meeting.
When the new RSU law was enacted seven years ago, the Legislature required that
all school budgets be approved by means of a two-step process; first a District
Budget Meeting, followed by a Validation Referendum.
Explanation of the Warrant Articles
Only persons who are registered to vote may vote at the District Budget Meeting
on May 26, 2015, and in the Referendum on June 9, 2015. The Registrar of Voters
or Board of Registration will hold office hours while the polls are open to correct
any error in or to change a name or address on the voting list, to accept the
registration of persons eligible to vote and to accept new enrollments.
This budget requests authority to expend $34,205,187, of which $14,416,094 will
come from Local Tax Payers.
The following articles allow the District to raise and expend these funds:
Articles 1-11 requests authorization for the Board of Directors of RSU 54/MSAD
54 to spend the funds raised in Articles 12-14.
Article 12 represents the District’s contribution to the total costs of funding public
education for Pre-Kindergarten to Grade 12, as described in the EPS Funding Act.
These amounts of money, as determined by State law, are the minimum amounts
the District must raise and assess in order to receive the full amount of State
subsidy dollars. State Share: $18,264,585 Local Share: $13,812,931
Article 13 requests authorization to raise and appropriate funds to pay Debt
Service payments on school construction projects that were previously approved
by District Voters but receive no State Subsidy. These costs are recognized by the
EPS Funding Formula. $26,799
Article 14 requests authorization to raise and appropriate additional Local Funds to
pay for the total costs of RSU 54/MSAD 54 public education. Part of these funds
represent the money needed to cover the State’s shortfall in its share of funding the
EPS model, and part is needed to cover costs of operating District schools that the
State funding model does not recognize. These amounts are down significantly
over past years.
Additional Local: $576,384 Over EPS: $0
Article 15 requests authorization to expend the total approved school budget for
the fiscal year beginning July 1, 2015, to June 30, 2016. $34,205,187
Article 16 requests authorization to expend gifts or grants and other receipts that
the Board might receive during the year. Although these amounts are unknown,
funds are anticipated for the Title I Program and from Special Educational Local
Entitlement.
Article 17 requests funds for Adult Education. Total: $344,863 Local: $118,000
Article 18 There is a possibility of additional State aid from the Legislature
becoming available after budgets are passed. This article authorizes the Board to
reduce each town’s assessment by its respective share of any new State aid that
should be allocated.
Information only – Not a Budget Item
The budget does not include the estimated amount of $1,851,961 in employer
share of teacher retirement cost that is paid directly from the State.
SAMPLE
SAMPLE
WARRANT TO CALL MAINE SCHOOL ADMINISTRATIVE DISTRICT NO. 54
BUDGET MEETING
(20-A M.R.S. § 1485)
TO: Chester Sincyr, a resident of Maine School Administrative District
No. 54 (the “District”) composed of the Towns of Canaan, Cornville,
Mercer, Norridgewock, Skowhegan and Smithfield, State of Maine.
In the name of the State of Maine, you are hereby required to notify the
voters of each of the municipalities within Maine School Administrative
District No. 54, namely, the Towns of Canaan, Cornville, Mercer,
Norridgewock, Skowhegan and Smithfield, that a District Budget Meeting
will be held at Skowhegan Area High School Gymnasium, 61 Academy
Circle in the Town of Skowhegan, Maine at 7:00 p.m. on May 26, 2015 for
the purpose of determining the Budget Meeting articles set forth below.
ARTICLE 1A:
To elect a moderator to preside at the meeting.
ARTICLES 1 THROUGH 11 AUTHORIZE EXPENDITURES IN COST
CENTER CATEGORIES
ARTICLE 1: To see what sum the District will be authorized to expend for Regular
Instruction.
School Board Recommends $12,166,837.00
ARTICLE 2: To see what sum the District will be authorized to expend for Special
Education.
School Board Recommends $7,309,546.00
ARTICLE 3: To see what sum the District will be authorized to expend for Career and
Technical Education.
School Board Recommends $1,408,317.00
ARTICLE 4: To see what sum the District will be authorized to expend for Other
Instruction.
School Board Recommends $645,164.00
ARTICLE 5: To see what sum the District will be authorized to expend for Student and
Staff Support.
School Board Recommends $2,702,948.00
ARTICLE 6: To see what sum the District will be authorized to expend for System
Administration.
School Board Recommends $693,671.00
ARTICLE 7: To see what sum the District will be authorized to expend for School
Administration.
School Board Recommends $1,470,069.00
ARTICLE 8: To see what sum the District will be authorized to expend for
Transportation and Buses.
School Board Recommends $2,088,790.00
ARTICLE 9: To see what sum the District will be authorized to expend for Facilities
Maintenance.
School Board Recommends $3,070,702.00
ARTICLE 10: To see what sum the District will be authorized to expend for Debt
Service and Other Commitments.
School Board Recommends $2,549,143.00
ARTICLE 11: To see what sum the District will be authorized to expend for All Other
Expenditures.
School Board Recommends $100,000.00
ARTICLES 12 THROUGH 14 RAISE FUNDS FOR THE
PROPOSED SCHOOL BUDGET
ARTICLE 12: To see what sum the District will appropriate for the total cost of
funding public education from kindergarten to grade 12 as described in the Essential
Programs and Services Funding Act and to see what sum the District will raise and assess
as each municipality’s contribution to the total cost of funding public education from
kindergarten to grade 12 as described in the Essential Programs and Services Funding
Act in accordance with the Maine Revised Statutes, Title 20-A, section 15688.
Recommended amounts set forth below:
Total Appropriated (by municipality):
Total raised (and District assessments by
municipality):
Town of Canaan
Town of Cornville
Town of Mercer
Town of Norridgewock
Town of Skowhegan:
Town of Smithfield
Total Appropriated
(Sum of above)
Town of Canaan
Town of Cornville
Town of Mercer
Town of Norridgewock
Town of Skowhegan
Town of Smithfield
Total Raised:
(Sum of above)
$ 4,538,968.47
$ 2,139,570.29
$ 1,071,389.02
$ 6,136,428.74
$ 17,081,277.08
$ 1,109,882.05
$ 32,077,515.65
$
954,706.66
$
695,925.34
$
484,632.00
$ 1,444,285.34
$ 9,281,784.00
$
951,597.34
$ 13,812,930.68
Explanation: The District’s contribution to the total cost of funding public education
from kindergarten to grade 12 as described in the Essential Programs and Services
Funding Act is the amount of money determined by state law to be the minimum amount
that the District must raise and assess in order to receive the full amount of state dollars.
ARTICLE 13: To see what sum the District will raise and appropriate for the annual
payments on debt service previously approved by the District voters for non-state-funded
school construction projects or non-state-funded portions of school construction projects
in addition to the funds appropriated as the local share of the District’s contribution to the
total cost of funding public education from kindergarten to grade 12.
School Board Recommends $26,779.00
Explanation: Non-state-funded debt service is the amount of money needed for the
annual payments on the District’s long-term debt for major capital school
construction projects that are not approved for state subsidy. The bonding of this
long-term debt was previously approved by the District voters.
ARTICLE 14: To see what sum the District will raise and appropriate in additional local
funds for school purposes under the provisions of section 15690 of Title 20-A of the
Maine Revised Statutes.
School Board Recommends $576,384.00
Explanation: The additional local funds are those locally raised funds over and
above the District’s local contribution to the total cost of funding public education
from kindergarten to grade 12 as described in the Essential Programs and Services
Funding Act and local amounts raised for the annual payment on non-state funded
debt service that will help achieve the District budget for educational programs.
ARTICLE 15 SUMMARIZES THE PROPOSED SCHOOL BUDGET
ARTICLE 15: To see what sum the District will authorize the School Board to expend
for the fiscal year beginning July 1, 2015 and ending June 30, 2016 from the District’s
contribution to the total cost of funding public education from kindergarten to grade 12 as
described in the Essential Programs and Services Funding Act, non-state-funded school
construction projects, additional local funds for school purposes under the Maine Revised
Statutes, Title 20-A, section 15690, unexpended balances, tuition receipts, state subsidy
and other receipts for the support of schools.
School Board Recommends $34,205,187.00
ARTICLE 16 AUTHORIZES EXPENDITURE OF GRANTS AND OTHER
RECEIPTS
ARTICLE 16: In addition to amounts approved in the preceding articles, shall the
School Board be authorized to expend such other sums as may be received from federal
or state grants or programs or other sources during the fiscal year for school purposes,
provided that such grants, programs or other sources do not require the expenditure of
other funds not previously appropriated?
ARTICLE 17 AUTHORIZES THE ADULT EDUCATION PROGRAM AND
RAISES THE LOCAL SHARE
ARTICLE 17: To see if Maine School Administrative District No. 54 will appropriate
$344,863.00 for adult education and raise $118,000.00 as the local share; with
authorization to expend any additional, incidental, or miscellaneous receipts in the
interest and for the well-being of the adult education program.
ARTICLE 18 AUTHORIZES REDUCTION IN LOCAL TAX ASSESSMENTS IN
THE EVENT OF AN INCREASE IN STATE FUNDING FOR PUBLIC SCHOOLS
ARTICLE 18: To see if the Regional School Unit will reduce the amount raised and
assessed as each municipality’s contribution to the total cost of funding public reduction
from Kindergarten to Grade 12 as described in the Essential Programs and Services
Funding Act in accordance with Maine Revised Statutes, Title 20-A, Section 13688 to the
extent of any unanticipated increase in the adjusted state contribution under the Essential
Programs and Services funding model.
Review of Funds Needed to Support the 2015-2016 Budget Request
REVENUES
LOCAL ASSIGNED FUND BALANCE
LOCAL UNASSIGNED FUND BALANCE
LOCAL NON TAX Vocational Assessments
Sales
Bloomfield Trustees
Mary Brainard
Medicaid
Athletic Receipts
Interest Income
Tuition
Dividends, Refunds
TOTAL NON TAX RECEIPTS
$
$
$
$
$
$
$
$
$
$
$
$
260,000.00
826,000.00
121,369.00
4,500.00
4,000.00
2,500.00
107,600.00
22,000.00
12,000.00
150,539.00
14,000.00
1,524,508.00
EPS STATE CONTRIBUTION
(Governor's Proposed Subsidy)
$
18,264,585.00 $
18,264,585.00
SUBTOTAL EPS STATE CONTRIBUTION
$
18,264,585.00 $
18,264,585.00
EPS LOCAL CONTRIBUTION
$
13,812,931.00 $
13,812,931.00
TOTAL STATE AND LOCAL ALLOCATION
$
32,077,516.00
.
ADDITIONAL LOCAL FUNDS
$
603,163.00
TOTAL BUDGET
$
34,205,187.00
TOTAL STATE DOLLARS FROM ALL SOURCES
TOTAL LOCAL DOLLARS RAISED BY TAXES
TOTAL NON TAX DOLLARS
TOTAL BUDGET
$
$
$
$
18,264,585.00
14,416,094.00
1,524,508.00
34,205,187.00
2014-2015
$
989,517.00
$
718,434.00
$
506,682.00
$ 1,506,111.00
$ 9,651,809.00
$
993,251.00
$ 14,365,804.00
LOCAL ALLOCATIONS
2015-2016
$
1,007,607.00 $
$
710,967.00 $
$
517,088.00 $
$
1,546,213.00 $
$
9,637,810.00 $
$
996,409.00 $
$
14,416,094.00 $
CANAAN
CORNVILLE
MERCER
NORRIDGEWOCK
SKOWHEGAN
SMITHFIELD
T OT AL
INCREASE
18,090.00
(7,467.00)
10,406.00
40,102.00
(13,999.00)
3,158.00
50,290.00
1.83%
-1.04%
2.05%
2.66%
-0.15%
0.32%
0.3501%
RSU 54/MSAD 54 2015-2016 Budget Proposal
The expenditures proposed for 2015-16 are shown in this book by Warrant Articles. A written
explanation is included with the breakdown by Warrant Article. Information is provided about
receipts and enrollments to better enable you to understand the budget as a whole. The shift of
Maine State Retirement (MSR) costs, negotiated salaries, health insurance, additional staff and
contracted services account for the vast majority of the proposed budget increase.
2015-16 RSU 54/MSAD 54
FINAL DRAFT BUDGET
Final Draft Update: 5/4/15
Percentage
Current
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
of Budget
Warrant Article 1 - Regular Instruction (page 1)
35.6%
-227,975
-1.84%
Warrant Article 2 - Special Education (page 18)
21.4%
6,948,904
7,309,546
360,642
5.19%
Warrant Article 3 - Career and Technical Education (page 42)
4.1%
1,386,061
1,408,317
22,256
1.61%
Warrant Article 4 - Other Instruction (page 51 )
1.9%
631,191
645,164
13,973
2.21%
Warrant Article 5 - Student and Staff Support (page 55)
7.9%
2,715,634
2,702,948
-12,686
-0.47%
Warrant Article 6 - System Administration (page 67)
2.0%
656,519
693,671
37,152
5.66%
Warrant Article 7 - School Administration (page 71)
4.3%
1,391,446
1,470,069
78,623
5.65%
Warrant Article 8 - Transportation and Buses (page 79)
6.1%
2,048,589
2,088,790
40,201
1.96%
Warrant Article 9 - Facilities Maintenance (page 81)
Warrant Artilce 10 - Debt Service (page 95)
9.0%
2,969,256
3,070,702
101,446
3.42%
7.5%
2,578,720
2,549,143
-29,577
-1.15%
Warrant Article 11 - All Other Expenditures (page 96)
0.3%
128,104
100,000
-28,104
-21.94%
33,849,236 34,205,187
355,951
1.05%
17,652,470 18,458,447
4,834,875 5,141,329
867,182
980,834
369,161
481,077
1,834,399 1,867,586
2,125,949 2,093,750
184,804
189,851
587,505
590,873
2,735,933 2,820,693
185,785
183,601
334,800
334,800
805,977
306,454
113,652
111,916
33,187
-32,199
5,047
3,368
84,760
-2,184
0
4.57%
6.34%
13.11%
30.32%
1.81%
-1.51%
2.73%
0.57%
3.10%
-1.18%
0.00%
-109,510
0
0
0
-964,517
355,951
-10.22%
0%
0.00%
0%
-100.00%
1.05%
12,394,812 12,166,837
.
Budget Report Totals
Salary (negotiated wage increases and new positions)
Health Insurance (rate increases and status changes)
Benefits, Retirement-PLD, Payroll Costs
Local Share MSRS (transferred from State to Local)
Equipment, Supplies, Materials, Books
Contracted/Purchased Services
Other, Dues/Fees, Travel
Tuition
Debt Service, Leases
Extra/Co-Curricular,Field Trips Transportation
Contracted Services, Busing
Energy, Fuel, Telephone
School Lunch
Contingency
Adjustments
Charter Schools(paid directly by State)
Budget Report Totals
100%
1,071,856
0
100,000
0
962,346
0
100,000
0
964,517
0
33,849,236 34,205,187
Warrant Article 1
TOTAL ELEMENTARY INSTRUCTION
To-Date
SAMS INSTRUCTION TOTAL
MILL STREAM INSTRUCTION TOTALS
MILL STREAM K-2 INSTRUCTION TOTALS
BLOOMFIELD INSTRUCTION TOTALS
NORTH ELEM. INSTRUCTION TOTALS
NORTH ELEM. K-2 INSTRUCTION TOTALS
CANAAN INSTRUCTION TOTALS
CANAAN K-2 INSTRUCTION TOTALS
M.C.S. SCHOOL INSTRUCTION TOTALS
TOTALS
0
Salary
Health Insurance
Benefits, Retirement-PLD, Payroll Costs
Local Share MSRS
Equipment, Supplies, Materials, Books
Contracted/Purchased Services
Other, Dues/Fees, Travel
Tuition
Debt Service, Copier Lease
Transportation/Field Trips
Tuition for Charter School
Budget Report Totals
0
2014-15
2015-16
Inc.-Dec.
Percent
2,151,206
1,479,253
253,082
1,620,727
436,512
453,702
1,127,595
2,019,384
1,545,251
262,699
1,499,379
384,891
448,584
1,151,797
-131,822
65,998
9,617
-121,348
-51,621
-5,118
24,202
-6.13%
4.46%
3.80%
-7.49%
-11.83%
-1.13%
2.15%
227,058
806,098
232,841
796,327
5,783
-9,771
2.55%
-1.21%
8,555,233
8,341,153
-214,080
-2.50%
5,509,629
1,416,868
127,205
142,817
261,243
469,597
4,978
60,778
6,000
9,067
5,717,202
1,474,612
141,159
187,813
257,043
479,050
5,380
63,821
6,000
9,073
547,051
0
8,555,233
8,341,153
207,573
3.77%
57,744
4.08%
13,954
10.97%
44,996
31.51%
-4,200
-1.61%
9,453
2.01%
402
8.08%
3,043
5.01%
0
0.00%
6
0.07%
-547,051 -100.00%
-214,080
-2.50%
TOTAL SECONDARY INSTRUCTION - SAHS
To-Date
2014-15
555,735
529,526
186,356
505,961
292,070
120,995
338,776
529,644
202,022
2015-16
575,390
586,978
203,254
507,514
306,579
125,412
355,688
554,846
209,544
0
3,261,085
3,425,205
164,120
5.03%
2,363,853
578,593
49,662
62,642
138,046
21,860
17,890
22,539
2,457,433
618,019
53,663
82,520
129,218
35,326
19,360
23,666
93,580
39,426
4,001
19,878
-8,828
13,466
1,470
1,127
3.96%
6.81%
8.06%
31.73%
-6.39%
61.60%
8.22%
5.00%
6,000
0
0
6,000
0
0
0
0
0
0.00%
0%
0%
3,261,085
3,425,205
164,120
5.03%
SAHS - ENGLISH TOTALS
SAHS - SCIENCE TOTALS
SAHS - BUSINESS TOTALS
SAHS - SOCIAL STUDIES TOTALS
SAHS - FOREIGN LANGUAGE TOTALS
SAHS - MUSIC TOTALS
SAHS - APPLIED & FINE ARTS TOTALS
SAHS - MATH TOTALS
SAHS - PHYS ED & HEALTH TOTALS
TOTALS
Salary
Health Insurance
Benefits, Retirement-PLD, Payroll Costs
Local Share MSRS
Equipment, Supplies, Materials, Books
Contracted/Purchased Services
Other, Dues/Fees, Travel
Tuition
Debt Service, Copier Lease
Extra/Co-Curricular,Field Trips Transportation
Tuition for Charter School
Budget Report Totals
0
Inc.-Dec. Percent
19,655
3.54%
57,452 10.85%
16,898
9.07%
1,553
0.31%
14,509
4.97%
4,417
3.65%
16,912
4.99%
25,202
4.76%
7,522
3.72%
OTHER INSTRUCTION TOTALS
To-Date
E.S.L. TOTALS
ALTERNATIVE EDUCATION TOTALS
LITERACY SPECIALIST TOTALS
TOTALS
0
Salary
Health Insurance
Benefits, Retirement-PLD, Payroll Costs
Local Share MSRS
Equipment, Supplies, Materials, Books
Contracted/Purchased Services
Other, Dues/Fees, Travel
Tuition
Debt Service, Copier Lease
Extra/Co-Curricular,Field Trips Transportation
Tuition for Charter School
Budget Report Totals
0
2014-15
2015-16
Inc.-Dec.
Percent
119,216
459,278
0
119,236
281,243
0
20
-178,035
0
0.02%
-38.76%
0%
578,494
400,479
-178,015
-30.77%
295,121
55,599
9,708
6,442
28,780
6,325
4,510
1,876
0
0
275,075
56,242
8,520
8,035
30,408
14,550
5,725
1,924
0
0
170,133
0
578,494
400,479
-20,046
-6.79%
643
1.16%
-1,188 -12.24%
1,593
24.73%
1,628
5.66%
8,225 130.04%
1,215
26.94%
48
2.56%
0
0%
0
0%
-170,133 -100.00%
-178,015
-30.77%
Warrant Article 1 contains the funds for direct instruction in the District. Included are teacher
salaries and benefits, classroom educational technician salaries and benefits, textbooks, books for
classroom use, instructional supplies and instructional equipment. District-wide programs of
instruction are also included in this Warrant Article. Expenditures for materials, supplies and
equipment have been increased.
Mill Stream Elementary - This account provides for one and one-half educational technicians
in Kindergarten and 19 classroom positions. This includes one new Grade 4 teacher.
Bloomfield Elementary - This account provides funds for 19 teachers. Supplies and text
books are needed and have been budgeted. This is the same number of staff as last year.
North Elementary - This account provides for 7 teachers and 3 Kindergarten educational
technicians. This is the same number of staff as last year.
Canaan Elementary- This account provides funds for 14 teachers and one full-time
educational technician. This is the same number of staff as last year.
Margaret Chase Smith School - This account provides funds for 10 classroom teachers. This
is the same number of staff as last year.
Skowhegan Area Middle School - This account provides funds for 27 teachers in Grades 6-8.
This is the same number of staff as last year.
Skowhegan Area High School – This account provides for 44 teachers. This is the same
number of staff as last year.
ESL – This account also includes 1 English as a Second Language staff person and 3 ESL
tutors to assist in ESL instruction.
Alternative Education – This account provides funds for 2 teachers and a social worker. This
is the same number of staff as last year.
Overall, the Article is down (-$227,975) or (-1.84%), due to the elimination of charter school
costs, which has offset other increases.
Warrant Article 2
Special Education Totals
Current
Description
Education Support Services
Elementary Regular Classroom
Elementary Resource Classroom
Elementary Self-Contained Classroom
Secondary Regular Classroom
Secondary Resource Classroom
Secondary Self-Contained Classroom
Homebound/Hospital - Elementary
Homebound/Hospital - Secondary
Social Work - Elementary
Counseling - Elementary
Counseling - Secondary
Health - Elementary
Health - Secondary
Psychological Services - Elementary
Psychological Services - Secondary
Speech/Language - Elementary
Speech/Language - Secondary
Occupational Therapy - Elementary
Occupational Therapy - Secondary
Audiology - Elementary
Audiology - Secondary
Physical Therapy - Elementary
Physical Therapy - Secondary
Gifted and Talented Instruction - Elementary
Gifted and Talented Instruction - Secondary
Special Education Transportation
Special Education Summer School
Budget Report Totals
To-Date
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
0 685,032 705,471
0 651,537 584,149
0 1,320,134 1,461,310
0 1,525,590 1,640,285
0 230,612 203,868
0 499,201 481,481
0 405,152 489,865
0
39,995
39,995
0
16,995
16,995
0 341,577 352,771
0
20,000
20,000
0
34,000
34,000
0
28,031
29,130
0
0
0
0 144,201 160,156
0
84,893
87,148
0 303,433 308,903
0
44,526
45,684
0 119,843 122,770
0
33,832
33,676
70,259
66,007
0
15,600
16,730
0
55,880
54,877
0
32,026
32,876
0 148,120 153,097
0
59,937
95,984
0
27,500
27,500
0
10,998
44,818
20,439
-67,388
141,176
114,695
-26,744
-17,720
84,713
0
0
11,194
0
0
1,099
0
15,955
2,255
5,470
1,158
2,927
-156
-4,252
1,130
-1,003
850
4,977
36,047
0
33,820
2.98%
-10.34%
10.69%
7.52%
-11.60%
-3.55%
20.91%
0.00%
0.00%
3.28%
0.00%
0.00%
3.92%
0%
11.06%
2.66%
1.80%
2.60%
2.44%
-0.46%
-6.05%
7.24%
-1.79%
2.65%
3.36%
60.14%
0.00%
307.51%
0 6,948,904 7,309,546
360,642
5.19%
Salary
Health Insurance
Benefits, Retirement-PLD, Payroll Costs
Local Share-MSRS
Equipment, Supplies, Materials, Books
Contracted/Purchased Services
Other, Dues/Fees, Travel
Tuition
Debt Service, Copier Lease
Extra/Co-Curricular,Field Trips Transportation
Tuition for Charter School
Budget Report Totals
Proposed
0
4,115,407
4,407,619
292,212
7.10%
1,412,994
1,570,376
157,382
11.14%
206,191
260,472
54,281
26.33%
79,417
102,339
22,922
28.86%
154,204
148,976
-5,228
-3.39%
254,098
254,330
232
0.09%
52,373
52,302
-71
-0.14%
465,172
465,172
0
0.00%
0
0
0
0%
47,960
47,960
0
0.00%
161,088
0
-161,088
-100.00%
6,948,904
7,309,546
360,642
5.19%
Warrant Article 2 has increased $360,642 or 5.19%. Warrant Article 2 contains the salaries
and other expenses for the provision of special education services to students in RSU 54/MSAD
54. The account also contains funding for the District’s gifted and talented program. The
District must provide special education services called for by an IEP team. All accounts contain
books and supplies in addition to salaries, but salaries are the major item in each account.
Special education staff are shifted between programs and buildings as children move within the
District, which results in increases and decreases at different schools. We are required to provide
services and the number of eligible students has increased significantly. RSU 54/MSAD 54 is
obligated by law to provide educational services to state agency clients who reside in this
District.
Mill Stream Elementary – This account provides for 6 special education teachers and 13
educational technicians.
Bloomfield Elementary – This account provides for 5 special education teachers and 15
educational technicians.
North Elementary – This account provides for 1 special education teacher and 4 educational
technicians.
Canaan Elementary – This account provides for 2 special education teachers and 5
educational technicians.
Margaret Chase Smith School – This account provides for 3 special education teachers and 7
educational technicians.
Skowhegan Area Middle School – This account provides for 6 special education teachers and
9 educational technicians.
Skowhegan Area High School – This account provides funds for 7 special education teachers
and 14 educational technicians. This includes special education staff at the Marti Stevens
Alternative School.
Special Education Instruction District-wide – This account provides for out-of-district
placement of students, home and hospital instruction, and a small contingency account for
special education. When students are identified, required services must be provided.
Special Education Psychological Services – This account provides for a total of 2 school
counselors. The behavior consultant appears in this account. 2 School Psychological Services
Provider positions continue. Occupational Therapists and a Physical Therapist appear in this
account.
Special Education Administration – This account provides for the salary of 1 special
education coordinator and 1 secretary who works with the entire special education staff.
Special Education Enrichment Resources – This account provides for the District’s K-12
gifted and talented program. 2 full-time teachers and 2 part-time teachers are provided for in this
account. A half-time position was added to this account this year.
Speech District-wide – This account provides speech therapy for the District. 4 speech
therapists are included in the account.
Health – This account provides 1 educational technician at Mill Stream Elementary School to
assist medically fragile students.
Audiology – This account provides for a teacher of the deaf.
Overall, the Special Education account is increased due to increases in the out-of-district
tuition line and a larger number of students requiring Special Education services. 5 educational
technicians and 1 new special education teacher have been added to meet the needs of new
students moving into the district. The charter school tuition costs have been eliminated.
Warrant Article 3
CAREER & TECHNICAL EDUCATION TOTALS
Current
To-Date
Guidance Services
Administration
Custodial
Instruction Costs
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
0
79,235
81,000
0 160,027 165,513
0 111,882 149,613
0 1,034,917 1,012,191
1,765
5,486
37,731
-22,726
2.23%
3.43%
33.72%
-2.20%
22,256
1.61%
0
1,386,061
1,408,317
Salary
Health Insurance
Benefits, Retirement-PLD, Payroll Costs
Local Share-MSRS
Equipment, Supplies, Materials, Books
Contracted/Purchased Services
Other, Dues/Fees, Travel
Tuition
Debt Service, Copier Lease
0
827,784
827,329
-455
-0.05%
0
221,663
215,292
-6,371
-2.87%
0
37,448
41,834
4,386
11.71%
0
18,828
23,493
4,665
24.78%
0
128,173
116,193
-11,980
-9.35%
0
103,473
140,350
36,877
35.64%
0
27,035
26,359
-676
-2.50%
0
13,448
11,448
-2,000
-14.87%
0
0
0
0
0%
Extra/Co-Curricular,Field Trips Transportation
0
8,209
6,019
-2,190
-26.68%
0
1,386,061
1,408,317
22,256
1.61%
Budget Report Totals
Budget Report Totals
The Somerset Career and Technical Center serves students from Skowhegan and four
surrounding school districts. There is a 1.61% increase in this account. Each account provides
for the salary of one instructor. Each account provides for materials, equipment and supplies for
the program. Most of the increase is due to salary, health insurance and MSR increases, as well
as utilities and insurance costs. This has caused the $22,256 or 1.61% increase in the budget.
The Guidance Account provides 1 counselor for the Center.
All staff received a negotiated salary increases for the first time in a number of years.
The Office of the Director Account appears in Warrant Article 3, because the State of Maine
subsidizes the Vocational Director position as a vocational expense. All items in this warrant are
subsidized as vocational expenditures. Funds are provided for a director and a secretary for the
Center.
Warrant Article 4
Other Instruction Totals
To-Date
Co-Curricular Elementary
Co-Curricular Secondary
Co-Curricular CTE
Extra-Curricular Elementary
Extra-Curricular Secondary
Summer School Secondary
Current
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2013-14
2015-16
0
22,891
24,322
1,431
6.25%
0
64,790
66,685
1,895
2.92%
0
637
1,269
632
99.22%
0
81,308
82,032
724
0.89%
0
454,129
463,420
9,291
2.05%
0
7,436
7,436
0
0.00%
0
631,191
645,164
13,973
2.21%
Salary
0
268,856
280,307
11,451
4.26%
Health Insurance
0
7,952
0
-7,952
-100.00%
Benefits, Retirement-PLD, Payroll Costs
0
12,675
12,288
-387
-3.05%
7,104
7,575
471
6.63%
Budget Report Totals
Local Share MSRS
Equipment, Supplies, Materials, Books
0
69,542
82,964
13,422
19.30%
Contracted/Purchased Services
Other, Dues/Fees, Travel
Tuition
Debt Service, Copier Lease
Extra/Co-Curricular,Field Trips Transportation
0
123,689
119,975
-3,714
-3.00%
0
28,919
29,601
682
2.36%
0
0
0
0
0%
0
0
0
0
0%
0
112,454
112,454
0
0.00%
0
631,191
645,164
13,973
2.21%
Budget Report Totals
Warrant Article 4 provides funds for the co-curricular and athletic events in the District. In
addition to athletics, funds are provided for drama, speech, and various club advisors. Funds are
provided for stipends, equipment and materials, officials, police coverage and the athletic trainer.
The Athletic Director position at the High School is a part-time position.
This account has increased by $13,973 or 2.21%. No programs were eliminated. Contracted
Services costs have increased due to increased costs for services provided. Some equipment and
uniform replacements needed to take place.
The State recognizes less than 25% of the cost of the programs under the EPS Model. State
accounting rules now require transportation costs for extra-curricular to be charged to this
account.
Warrant Article 5
Student and Staff Support Totals
Description
Guidance Services - Elementary
Guidance Services - Secondary
Health Services
Instructional Related Technology - Elementary
Instructional Related Technology - Secondary
Other Student Support Services - Elementary
Other Student Support Services - Secondary
Improvement of Instruction Elementary
Improvement of Instruction - Secondary
Library Services - Elementary
Library Services - Secondary
Summer School - Elementary
Budget Report Totals
To-Date
0
0
0
0
0
0
0
0
0
0
0
0
Current
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
130,706
344,984
320,905
557,432
416,065
98,802
84,118
277,247
172,078
169,600
143,697
0
135,970
357,645
315,050
473,238
386,659
121,909
96,412
321,971
170,683
176,136
147,275
0
0 2,715,634 2,702,948
5,264
4.03%
12,661
3.67%
-5,855 -1.82%
-84,194 -15.10%
-29,406 -7.07%
23,107 23.39%
12,294 14.62%
44,724 16.13%
-1,395 -0.81%
6,536
3.85%
3,578
2.49%
0
0%
-12,686
-0.47%
3.16%
Salary
0
1,447,731
1,493,526
45,795
Health Insurance
0
378,754
393,003
14,249
3.76%
Benefits, Retirement-PLD, Payroll Costs
0
61,085
59,375
-1,710
-2.80%
Local Share MSRS
0
29,075
39,296
10,221
35.15%
Equipment, Supplies, Materials, Books
0
453,246
475,335
22,089
4.87%
Contracted/Purchased Services
0
319,255
214,228
-105,027
-32.90%
Other, Dues/Fees, Travel
Tuition
Debt Service, Copier Lease
0
8,089
9,272
1,183
14.62%
0
10,304
10,818
514
4.99%
0
0
0
0
0%
Extra/Co-Curricular,Field Trips Transportation
0
8,095
8,095
0
0.00%
0
2,715,634
2,702,948
-12,686
-0.47%
Budget Report Totals
The Student and Staff Support Account provides services to students that help support
instruction and learning. All counselor salaries and expenses, school nurse supplies and
expenses, library expenses and expenses to support instruction are contained in this account.
Library expenses and guidance expenses are broken down further. After years of reductions, this
budget does invest some new money in staff development, books and supplies.
The Health Services Account provides for 3.6 nurses and 1 part-time educational technician,
insurance, equipment and equipment repair and travel. The Improvement of Instruction Account
provides for the costs of the Maine Certification program for teachers and administrators, Artists
in the Schools, in-service activities for staff and curriculum improvement and stipends for
additional work.
The Guidance Account provides for the salaries of 4 counselors, a secretary at the High
School, 2 counselors at the Middle School, psychological services, plus the costs for testing,
postage, conferences and materials.
District-wide technology is part of this account. There is a small lease purchase amount
included for new equipment included in this budget. The account is down over last year.
All staff received a negotiated salary increase.
RSU 54/MSAD 54 provides school libraries in all schools. Each elementary library is staffed
by a part-time educational technician. The Skowhegan Area Middle School library is staffed
with 1 educational technician. The Skowhegan Area High School library, which is open
extended hours for students and members of the public, is staffed with 1 librarian and 1
educational technician. The library accounts provide for salaries and benefits for staff, for all
books and materials for libraries, and for all equipment for student use in libraries. The library
book lines have been increased modestly in this budget.
Overall, this account is down by (-$12,686) or (-0.47%) due to a reduction in the technology
lines for purchase of equipment.
Warrant Article 6
System Administration Totals
Current
Description
To-Date
School Board
Elections and Negotiations
Superintendents Office
Central Services
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
0
48,676
48,680
4
0.01%
0
25,264
25,264
0
0.00%
0
288,811
304,284
15,473
5.36%
0
293,768
315,443
21,675
7.38%
0
656,519
693,671
37,152
5.66%
Salary
0
353,229
376,428
23,199
6.57%
Health Insurance
0
103,244
106,662
3,418
3.31%
Benefits, Retirement-PLD, Payroll Costs
0
38,032
43,221
5,189
13.64%
Local Share MSRS
0
4,073
5,335
1,262
30.98%
Equipment, Supplies, Materials, Books
0
43,212
43,912
700
1.62%
Contracted/Purchased Services
0
96,829
100,843
4,014
4.15%
Other, Dues/Fees, Travel
0
16,500
15,800
-700
-4.24%
Tuition
0
1,400
1,470
70
5.00%
Debt Service, Copier Lease
0
0
0
0
0%
Extra/Co-Curricular,Field Trips Transportation
0
0
0
0
0%
0
656,519
693,671
37,152
5.66%
Budget Report Totals
0%
Budget Report Totals
The Board of Directors Account provides funds for regular and special meetings,
conferences, services provided by Maine School Boards Association and referendum costs.
The Superintendent’s Office Account contains salaries and benefits for Central Office
Personnel. Other expenses include office expenses, audit and legal fees, advertising and
copying. All costs for preparation of payroll and purchasing and payment of vendors are
contained in the account.
The Office of the Superintendent is responsible for supervision of all District employees and
activities.
All Central Office administrative staff have taken a wage-freeze the last several years. This
budget includes a modest increase in wages this year, similar to that of other employees in the
District, as well as increases in Payroll, Health Insurance, MSR and Workers Comp costs.
This account represents only 2% of the overall Budget.
The System-Wide Administrative Account budget is below the State’s expected EPS
allocation.
This Article is up by $37,152 or 5.66%.due to changes in payroll costs, MSR, Health
Insurance and personnel changes.
Warrant Article 7
School Administration
Description
Skowhegan Area Middle School
Mill Stream Elementary School
Bloomfield Elementary School
North Elementary School
Canaan Elementary School
Margaret Chase Smith School
Skowhegan Area High School
Marti Stevens Learning Center
To-Date
0
0
0
0
0
0
0
0
Budget Report Totals
Current
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
316,536
152,461
144,938
53,224
135,938
140,911
404,359
43,079
329,840
157,204
151,636
55,088
152,335
144,231
435,079
44,656
13,304
4,743
6,698
1,864
16,397
3,320
30,720
1,577
4.20%
3.11%
4.62%
3.50%
12.06%
2.36%
7.60%
3.66%
0 1,391,446 1,470,069
78,623
5.65%
Salary
0
993,679
1,036,547
42,868
4.31%
Health Insurance
0
206,456
231,673
25,217
12.21%
Benefits, Retirement-PLD, Payroll Costs
0
60,571
67,884
7,313
12.07%
Local Share MSRS
0
18,763
24,671
5,908
31.49%
Equipment, Supplies, Materials, Books
0
72,266
67,839
-4,427
-6.13%
Contracted/Purchased Services
0
15,313
15,049
-264
-1.72%
Other, Dues/Fees, Travel
Tuition
0
13,110
14,552
1,442
11.00%
0
11,288
11,854
566
5.01%
Debt Service, Copier Lease
0
0
0
0
0%
Extra/Co-Curricular,Field Trips Transportation
0
0
0
0
0%
1,391,446
1,470,069
78,623
5.65%
0%
Budget Report Totals
The School Administration Accounts provide for the operation of the Principals’ Offices at
all of the schools. The accounts contain the salaries and benefits for the principals and office
staff, office supplies and the purchase of equipment for school wide use. Secretarial staff wage
and benefit increases are included here as well.
All administrators have taken a wage-freeze for several years. This budget includes negotiated
increases in wages and benefits. The salary and benefit accounts also reflect changes in
personnel and changes in insurance coverage.
This account represents 4.3% of the overall Budget and covers all the administrator costs to
operate the school system. This is below the State’s reported EPS allocation.
This Article is up by $78,623 or 5.65%.
Warrant Article 8
TRANSPORTATION & BUSES
To-Date
1000-0000-2700-51170-900-68 SALARIES - BUS GARAGE SUPERVISOR
Current
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
42,874
44,160
1,286
3.00%
267,591
277,594
10,003
3.74%
1000-0000-2700-51183-900-68 SALARY - SECRETARY
37,752
41,077
3,325
8.81%
1000-0000-2700-51184-900-68 SALARY - BUS MECHANICS
67,267
69,306
2,039
3.03%
1000-0000-2700-51232-900-68
43,107
55,518
12,411
28.79%
1000-0000-2700-51180-900-68 SALARY - BUS DRIVERS
BUS DRIVER SUBSTITUTES
1000-0000-2700-51380-900-68 OVERTIME - BUS DRIVERS
0
0
0
0%
1000-0000-2700-52170-900-68 HEALTH INS - SUPERVISOR
17,921
18,566
645
3.60%
1000-0000-2700-52180-900-68 HEALTH INS - BUS DRIVERS
127,232
145,980
18,748
14.74%
1000-0000-2700-52183-900-68 HEALTH INS - SECRETARY
17,613
18,247
634
3.60%
1000-0000-2700-52184-900-68 HEALTH INS - BUS MECHANICS
13,881
14,381
500
3.60%
3,298
4,247
949
28.78%
1000-0000-2700-52232-900-68 SOC SEC/MEDICARE - BUS DRIVER SUBS
1000-0000-2700-52270-900-68 SOC SEC/MEDICARE - SUPERVISOR
3,280
3,378
98
2.99%
1000-0000-2700-52280-900-68 SOC SEC/MEDICARE - BUS DRIVERS
18,783
19,548
765
4.07%
1000-0000-2700-52283-900-68 SOC SEC/MEDICARE - SECRETARY
2,888
3,143
255
8.83%
1000-0000-2700-52284-900-68 SOC SEC/MEDICARE - MECHANICS
5,522
5,678
156
2.83%
0
0
0
0%
1000-0000-2700-52380-900-68 MSRS PLD - BUS DRIVERS
6,227
7,480
1,253
20.12%
1000-0000-2700-52383-900-68 MSRS PLD - SECRETARY
2,888
3,656
768
26.59%
0
0
0
0%
1000-0000-2700-52580-900-68 TUITION REIMB. REGULAR EMPL..
700
700
0
0.00%
1000-0000-2700-52632-900-68 UNEMPLOYMENT - BUS DRIVER SUBS
1000-0000-2700-52332-900-68 MSRS PLD - BUS DRIVERS SUBS
1000-0000-2700-52384-900-68 MSRS PLD - MECHANICS
172
222
50
29.07%
1000-0000-2700-52670-900-68 UNEMPLOYMENT - SUPERVISOR
48
48
0
0.00%
1000-0000-2700-52680-900-68 UNEMPLOYMENT - BUS DRIVERS
828
828
0
0.00%
1000-0000-2700-52683-900-68 UNEMPLOYMENT - SECRETARY
48
48
0
0.00%
1000-0000-2700-52684-900-68 UNEMPLOYMENT - MECHANICS
96
96
0
0.00%
4,595
5,694
1,099
23.92%
-41.40%
1000-0000-2700-52732-900-68 WORKERS COMP - BUS DRIVER SUBS
1000-0000-2700-52770-900-68 WORKERS COMP - SUPERVISOR
4,570
2,678
-1,892
1000-0000-2700-52780-900-68 WORKERS COMP - BUS DRIVERS
28,521
26,207
-2,314
-8.11%
222
257
35
15.77%
7,170
7,108
-62
-0.86%
0
0
0
0%
4,913
4,913
0
0.00%
1000-0000-2700-52783-900-68 WORKERS COMP - SECRETARY
1000-0000-2700-52784-900-68 WORKERS COMP - MECHANICS
1000-0000-2700-52980-900-68 BENEFIT IN LIEU OF INSURANCE - BUS DRIVERS
1000-0000-2700-52984-900-68 BENEFIT IN LIEU OF INSURANCE - MECHANICS
1000-0000-2700-53300-900-68 PROFESSIONAL SERVICES- IN SERVICE
0
0
0
0%
1000-0000-2700-53400-900-68 OTHER PROFESSIONAL SERVICES - TRAINING INSERVICE
6,000
6,000
0
0.00%
1000-0000-2700-53401-900-68 OTHER PROFESSIONALS SERVICES - MEDICAL EXAMS
4,800
4,800
0
0.00%
500
500
0
0.00%
1000-0000-2700-54200-900-68 RUBBISH REMOVAL/RECYCLE
1,798
1,798
0
0.00%
1000-0000-2700-54210-900-68 SNOW REMOVAL
3,750
3,750
0
0.00%
48,000
48,000
0
0.00%
3,850
3,850
0
0.00%
0
0
0
0%
45,000
32,000
-13,000
-28.89%
0.00%
1000-0000-2700-54110-900-68 WATER/SEWER
1000-0000-2700-54300-900-68 REPAIR & MAINTENANCE (CONTRACTED REPAIRS)
1000-0000-2700-54310-900-68 CONTRACTED SERVICES
1000-0000-2700-54320-900-68 COMPUTER MAINTENANCE
1000-0000-2700-54370-900-68 SURVEILLANCE REP/REPLACE
1000-0000-2700-54390-900-68 OTHER REPAIRS AND MAINTENANCE
2,000
2,000
0
333,600
333,600
0
0.00%
1000-0000-2700-55160-900-68 CHARTER SCHOOL/TRANSPORTATION
58,141
0
-58,141
-100.00%
1000-0000-2700-55200-900-68 FLEET INSURANCE
18,142
21,328
3,186
17.56%
0
658
658
100.00%
1000-0000-2700-55300-900-68 OTHER PURCHASED SERVICES - BUS RADIO TRANSMISSION
1,200
1,200
0
0.00%
1000-0000-2700-55320-900-68 TELEPHONE
3,000
3,000
0
0.00%
1000-0000-2700-55820-900-68 TOLLS AND MEALS FOR DRIVERS
400
400
0
0.00%
1000-0000-2700-56000-900-68 GENERAL SUPPLIES - CLEANING
2,000
2,700
700
35.00%
1000-0000-2700-55140-900-68 CONTRACTED BUS/DRIVERS
1000-0000-2700-55210-900-68 LIABILITY INSURANCE
1000-0000-2700-56020-900-68 GENERAL SUPPLIES - OFFICE
1000-0000-2700-56090-900-68 GENERAL SUPPLIES - BUS GARAGE SUPPLIES
1000-0000-2700-56101-900-68 EMERGENCY SUPPLIES-BUILDING
1000-0000-2700-56220-900-68 ELECTRICITY
6,000
6,000
0
0.00%
32,000
32,000
0
0.00%
0
0
0
0%
12,500
15,352
2,852
22.82%
1000-0000-2700-56230-900-68 BOTTLED GAS
4,000
4,000
0
1000-0000-2700-56240-900-68 FUEL OIL
4,810
5,082
272
5.65%
1000-0000-2700-56260-900-68 DIESEL/GAS FOR FLEET (2.00/gallon)
252,978
154,830
-98,148
-38.80%
1000-0000-2700-56700-900-68 TRANSPORT.VECHICLE PARTS & SUPPLIES
115,000
115,000
0
0.00%
20,000
25,000
5,000
25.00%
1000-0000-2700-56701-900-68 STUDENT TRANSP VEHICLE PARTS & SUPPLIES - TIRE & TUBES
1000-0000-2700-56760-900-68 LICENSES
1000-0000-2700-56770-900-68 SAFETY EQUIPMENT
1000-0000-2700-56910-900-68 OTHER SUPPLIES - EMERGENCY
0.00%
2,400
2,500
100
4.17%
17,540
22,540
5,000
28.51%
2,500
3,000
500
20.00%
11,000
15,000
4,000
36.36%
1000-0000-2700-57340-900-68 RADIO LEASE PURCHASE
5,000
5,000
0
0.00%
1000-0000-2700-57341-900-68 COMPUTER HARDWARE
1000-0000-2700-58310-900-68 LEASE PURCHASE - PRINCIPAL (BUS REPLACEMENTS)
1,000
2,150
1,150
115.00%
1000-0000-2700-57311-900-68 REPLACEMENT (SHOP EQUIPMENT)
135,863
240,666
104,803
77.14%
1000-0000-2700-58320-900-68 BUS LEASE PURCHASE - INTEREST
9,350
18,884
9,534
101.97%
1000-0000-2750-51190-900-68 SALARY - BUS DRIVER/SPECIAL ED
55,820
60,870
5,050
9.05%
1000-0000-2750-51190-900-68 SALARY - VAN DRIVERS
73,080
86,344
13,264
18.15%
1000-0000-2750-52290-900-68 SOC SEC/MEDICARE - BUS DRIVER
9,861
10,344
483
4.90%
1000-0000-2750-52390-900-68 MSRS PLD - BUS DRIVER
1,596
2,323
727
45.55%
1000-0000-2750-52690-900-68 UNEMPLOYMENT - BUS DRIVER
364
465
101
27.75%
1000-0000-2750-52790-900-68 WORKERS COMP - BUS DRIVER
13,739
15,098
1,359
9.89%
0
0
0
0%
0 2,048,589 2,088,790
40,201
1.96%
1000-0000-2700-57360-900-68 LEASE PURCHASE (COPIER)
Budget Report Totals
Salary
0
587,491
634,869
47,378
8.06%
Health Insurance
0
181,560
202,087
20,527
11.31%
Benefits, Retirement-PLD, Payroll Costs
0
114,716
118,546
3,830
3.34%
0
0
0
0%
Equipment, Supplies, Materials, Books
0
207,040
223,390
16,350
7.90%
Contracted/Purchased Services
0
163,150
157,118
-6,032
-3.70%
Other, Dues/Fees, Travel
0
2,800
2,900
100
3.57%
Tuition
0
700
700
0
0.00%
Debt Service, Copier Lease
0
145,213
259,550
114,337
78.74%
Contracted Services, Busing
0
334,800
334,800
0
0.00%
Fuel for Fleet
Charter School/Transportation
0
252,978
154,830
-98,148
-38.80%
58,141
0
-58,141
-100.00%
2,048,589
2,088,790
40,201
1.96%
Local Share MSRS
Budget Report Totals
0
The Transportation Account provides funds to transport nearly 2,700 students to and from
school, for special needs transportation and for field trips and athletic trips.
This Article is up by $40,201 or 1.96% due to bus replacements, shop equipment, and
negotiated wage and benefit increases. Fuel costs are down.
There are some additional bus cameras included for safety.
The bus payments will be reimbursed by the State one year after the expenditures.
Without the one-time bus purchases, the account would have been down.
Warrant Article 9
Facilities Maintenance
Description
Superintendents Office
Skowhegan Area Middle School
Mill Stream Elementary School
Bloomfield Elementary School
North Elementary School
Canaan Elementary School
Margaret Chase Smith School
Skowhegan Area High School
Districtwide
Technology Building
Marti Stevens Learning Center
Special Services Building
To-Date
0
0
0
0
0
0
0
0
0
0
0
0
Budget Report Totals
0
Current
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
37,999
428,569
373,938
265,606
157,246
227,642
234,053
839,092
332,165
0
52,338
20,608
38,106
473,327
383,240
283,169
153,415
226,303
225,045
856,895
349,249
0
54,581
27,372
107
44,758
9,302
17,563
-3,831
-1,339
-9,008
17,803
17,084
0
2,243
6,764
0.28%
10.44%
2.49%
6.61%
-2.44%
-0.59%
-3.85%
2.12%
5.14%
0%
4.29%
32.82%
2,969,256 3,070,702
101,446
3.42%
7.02%
Salary
0
889,690
952,112
62,422
Health Insurance
0
271,192
273,363
2,171
0.80%
Benefits, Retirement, Payroll Costs
0
149,889
173,872
23,983
16.00%
Equipment, Supplies, Materials, Books
0
278,647
292,308
13,661
4.90%
Contracted/Purchased Services
Tuition, Mileage, Licenses, Dues/Fees
Debt Service, Copier Lease
Energy, Fuel,Telephone
0
552,360
562,931
10,571
1.91%
0
8,600
8,600
0
0.00%
0
0
0
0
0%
105,241
818,878
807,516
-11,362
-1.39%
2,969,256
3,070,702
101,446
3.42%
Budget Report Totals
The Operation and Maintenance Accounts provide for the heat, lights, cleaning and repair of
the District’s buildings and grounds. Overall, these accounts show an increase of $101,446 or
3.42%.
The Superintendent’s Office Account provides for a part-time custodian, lights, heat and
maintenance for the Central Office.
The Mill Stream Account provides for 3 full-time and 2 part-time custodians plus utilities and
building expenses.
The Bloomfield Account provides for 2 full-time and 2 part-time custodians plus costs of
building operation.
The North Elementary Account provides for 1 full-time and 2 part-time custodians, plus
utilities and building expenses.
The Canaan Account provides for 2 full-time custodians, 1 part-time custodian and building
expenses.
The Margaret Chase Smith Account provides for 2 full-time custodians and building
expenses.
The Skowhegan Area Middle School Account provides for 4 full-time custodians and
building expenses.
The Skowhegan Area High School Account provides for 5 full-time and 1 part-time
custodian and costs of building operation.
The Alternative School (Marti Stevens Learning Center) Account provides heat, light and
one part-time custodian.
The Special Education Buildings Account contains money for heat, light and 1 part-time
custodian.
The District-Wide Account provides for electrical, plumbing and heating services, custodial
supervision, maintenance men, summer maintenance projects, school painting, snow removal,
fire extinguisher maintenance, water tests, licenses and inspection fees.
This budget is up in large part due to higher electricity costs, contracted services and some
necessary equipment replacements, as well as negotiated wage and benefit increases.
Warrant Article 10
DEBT SERVICE
To-Date
MAJOR CAPITAL DEBT SERVICE
1000-0000-2680-54411-170-10
CANAAN PORTABLE PRIN.
1000-0000-2680-54411-190-10
MCSS PORTABLE PRINCIPAL
1000-0000-2680-54412-170-10
CANAAN PORTABLE INTEREST
1000-0000-2680-54412-190-10
MCSS PORTABLE INTEREST
1000-0000-5100-58311-900-10
PAYMENT PRINCIPAL SAHS RENOV.
1000-0000-5100-58312-900-10
PRINCIPAL - SAMS CONSTRUCTION
1000-0000-5100-58313-900-10
QZAB- 1 ~ LEASE
1000-0000-5100-58314-900-10
HONEYWELL LEASE - PRINCIPAL
1000-0000-5110-58315-900-10
QZAB 2 ~ PRINCIPAL
1000-0000-5100-58316-900-10
MILL STREAM - SCH. CONSTR. PRINCIPAL
1000-0000-5100-58317-900-10
BIOMASS BOILER PRIN.
1000-0000-5100-58318-900-10
MINOR CAPITAL PROJECT 2012.13
1000-0000-5100-58320-900-10
INTEREST - SAHS RENOVATION
1000-0000-5100-58321-900-10
1000-0000-5100-58322-900-10
1000-0000-5100-58323-900-10
Proposed
2015-16
2014-15
Inc.-Dec.
Percent
6,161
6,157
-4
0
0
0
0%
484
166
-318
-65.70%
0
0
0
0%
150,000
150,000
0
0.00%
455,105
455,105
0
0.00%
62,088
62,088
0
0.00%
129,474
135,171
5,697
4.40%
96,564
92,564
-4,000
-4.14%
745,569
745,569
0
0.00%
96,035
100,481
4,446
4.63%
58,900
58,900
0
0.00%
7,103
1,500
-5,603
-78.88%
MILL STREAM - SCH. CONSTR. INTEREST
462,998
442,868
-20,130
-4.35%
INTEREST- SAMS CONSTRUCTION
151,202
149,382
-1,820
-1.20%
HONEYWELL LEASE - INTEREST
53,246
47,549
-5,697
-10.70%
1000-0000-5100-58324-900-10
INTEREST - SAHS REV.RENNOV.
69,910
69,910
0
0.00%
1000-0000-5100-58327-900-10
BIOMASS BOILER -(90365 INT/71268 CREDIT)
10,431
10,021
-410
-3.93%
1000-0000-5100-58328-900-10
INTEREST MINOR CAPITAL PROJECT 2012.13
23,450
21,712
-1,738
-7.41%
2,578,720
2,549,143
-29,577
-1.15%
2013-14
2015-16
TOTAL MAJOR CAPITAL DEBT SERVICE
APPROVED LEASES
1000-0000-5110-58324-900-10
0
To-Date
SHORT TERM LOAN INTEREST
TOTAL APPROVED LEASES
Interest
Principal
Other
Budget Report Totals
Percent
0
0
0
0%
0
0
0
0%
0 2,578,720 2,549,143
-29,577
-1.15%
778,824 743,108
1,799,896 1,806,035
0
0
-35,716
6,139
0
-4.59%
0.34%
0%
0 2,578,720 2,549,143
-29,577
-1.15%
0
Budget Report Totals
Inc.-Dec.
-0.06%
The Debt Service Account includes funds to pay the District’s obligations for Bonds on the
Middle School, new Mill Stream Elementary School in Norridgewock, district-wide facilities
improvement bonds and lease purchase payments. This account is down -$27,577 or (-1.15%),
due to the retirement of debt.
Warrant Article 11
All Other Expenditures
To-Date
School Lunch Totals
Charter Commission
Contingency
Adjustment
Current
Proposed
Dollars
Percent
Budget
Budget
Inc.-Dec.
Inc.-Dec.
2014-15
2015-16
0
0
0
0 28,104
0
0 100,000 100,000
0
0
0
0%
-28,104 -100.00%
0
0.00%
0
0%
Budget Report Totals
0
128,104
100,000
-28,104
-21.94%
Salary
Health Insurance
Health Insurance Adjustment
Benefits, Retirement -PLD
Local Share MSRS
Equipment, Supplies, Materials
Contracted Services
Energy,Fuel
Mileage, Dues/Fees
Lunch Program Deficit
Charter Commission
Contingency
Adjustment
Budget Report Totals
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
28,104
100,000
0
128,104
0
0
0
0
0
0
0
0
0
0
0
100,000
0
100,000
0
0%
0
0%
0
0%
0
0%
0
0%
0
0%
0
0%
0
0%
0
0%
0
0%
-28,104 -100.00%
0
0.00%
0
0%
-28,104 -21.94%
This account is down -$28,104 or (-21.94%).
The District operates a food service program in all schools. The program has operated as a
business by the District. Other income comes from the sale of lunches and federal subsidies. At
the present time, the program does make enough money in sales and revenues from school lunch
subsidy to pay for annual operation. The Food Service program is now operating without a
subsidy from the Local Taxpayers. The District has been participating in the Universal School
Lunch Program this year. No child is charged for lunch or breakfast.
The Contingency Account provides funds to allow the District to respond to emergencies.
The account will be used only if necessary. The account is necessary because the probability of
broken boilers, failed septic systems, broken water mains etc. is high in a District operating six
school buildings and several other facilities. This account has been reduced by $100,000 from
previous years.
ADULT AND COMMUNITY EDUCATION
2015-2016 Proposed Budget
Total Current Budget – 2014-2015
$ 345,665
Total Proposed Budget – 2015-2016
$ 344,863
Dollars Increased/Decreased
$
Total Budget Percent Increased/Decreased
Local Assessment Increase/Decrease
(-802)
( -.23%)
$ 0
This account includes salaries and fringe benefits for the director, secretary and teachers, ITV
services, in-service, equipment repair, travel, advertising, postage, telephone, supplies, books,
software, furniture, equipment, advisory council and community forums. The local assessment is
the same as last year, a 0% change.
RSU 54/MSAD 54
Enrollments by Town, October 1st
2014
Canaan
Cornville
Mercer
Norridgewock
Skowhegan
Smithfield
Tuitions/Wards
Charter Schools Students
Totals
380
147
91
517
1362
90
25
102
2714
2013
372
151
89
504
1425
93
10
86
2730
2012
370
156
94
527
1421
95
2
50
2715
2011
401
175
85
536
1404
114
1
xxx
2716
2010
399
169
83
542
1402
113
1
xxx
2709
2009
405
190
77
548
1441
121
1
xxx
2783
2008
392
191
68
578
1401
134
1
xxx
2765
2007
395
201
75
576
1443
138
2
xxx
2830
RSU 54/MSAD 54
Enrollments by School, October 1st
School
Skowhegan Area High School
Skowhegan Area Middle School
Margaret Chase Smith School
Canaan Elementary School
Cornville Elementary School
North Elementary School
Bloomfield Elementary School
Mill Stream Elementary School
Charter Schools
Totals
2014
800
531
201
235
xxx
198
300
347
102
2714
2013
809
533
198
238
xxx
184
320
362
86
2730
2012
833
391
272
238
xxx
163
357
411
50
2715
2011
831
410
279
268
xxx
157
369
402
xxx
2716
2010
843
411
247
288
xxx
184
353
383
xxx
2709
2009
887
412
239
236
92
193
357
367
xxx
2783
2008
923
424
241
228
94
156
327
372
xxx
2765
LOCAL ASSESSMENTS
2014-2015
2015-2016
Assessment
Projected
Difference
% Change
Assessment
Canaan
$
989,517.00 $
Cornville
$
718,434.00
$
Mercer
$
506,682.00
Total
% Change
Difference
W/Adult Ed
W/Adult Ed
W/Adult Ed
1.83%
$
997,645.00 $
710,967.00 $
(7,467.00)
-1.04%
$
724,335.00
$
$
517,088.00
$
10,406.00
2.05%
$
510,844.00
Norridgewock $ 1,506,111.00 $
1,546,213.00
$
40,102.00
2.66%
Skowhegan
$ 9,651,809.00 $
9,637,810.00
$
(13,999.00)
Smithfield
$
Totals
$ 14,365,804.00
$
$
2015-2016
Assessment
18,090.00
993,251.00
1,007,607.00
2014-2015
Assessment
996,409.00 $
$ 14,416,094.00
$
1,015,855.00
18,210.00
1.84%
716,787.00 $
(7,548.00)
-1.05%
$
521,320.00
$
10,476.00
2.07%
$
1,518,483.00 $
1,558,869.00
$
40,386.00
2.68%
-0.15%
$
9,731,088.00 $
9,716,698.00
$
(14,390.00)
-0.15%
3,158.00
0.32%
$
1,001,409.00 $
1,004,565.00 $
3,156.00
0.32%
50,290.00
0.35%
$ 14,483,804.00
50,290.00
0.35%
$ 14,534,094.00
$
$
Resident Per Pupil Operating Cost K-12
State Average Per Pupil Cost for 2012-2013
$10,021
RSU 54/MSAD 54 Per Pupil Cost for 2012-2013
$9,769
Of the 220 K-12 School Systems in the State we rank 126th from the top in Per
Pupil Costs.
12 YEAR EXPENDITURES COMPARISON
AND
PERCENTAGES SHARE
12Year
2004-2016
% of
CANAAN
percent of share:
CORNVILLE
percent of share:
MERCER
percent of share:
2004-2005
2005-2006
2006-2007
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
$748,895
$803,774
$836,064
$832,404
$887,896
$887,880
$895,787
$895,333
$945,438
$979,662
$989,517
$1,007,607
4.94%
5.30%
5.5%
5.64%
6.06%
6.38%
6.60%
6.77%
6.90%
6.91%
6.89%
6.99%
$595,781
$633,226
$676,431
$684,424
$693,372
$679,131
$668,178
$653,315
$693,468
$720,149
$718,434
$710,967
3.93%
4.18%
4.46%
4.64%
4.73%
4.88%
4.92%
4.94%
5.06%
5.08%
5.00%
4.93%
$401,735
$445,547
$468,287
$459,430
$455,643
$452,289
$463,389
$461,553
$478,744
$492,382
$506,682
$517,088
2.65%
2.94%
3.11%
3.11%
3.11%
3.25%
3.41%
3.49%
3.50%
3.47%
3.53%
3.59%
$1,516,911
$1,427,438
$1,358,207
$1,422,950
$1,471,903
$1,506,111
$1,546,213
10.90%
10.52%
10.27%
10.39%
10.39%
10.45%
10.73%
$9,214,585
$8,963,905
$9,221,856
$9,535,266
$9,651,809
$9,637,810
NORRIDGEWOCK $1,400,767 $1,485,965
percent of share:
SKOWHEGAN
percent of share:
SMITHFIELD
percent of share:
9.24%
9.8%
$1,614,217
10.65%
$1,598,268 $1,580,785
10.83%
10.79%
$11,316,804 $11,050,748 $10,738,153 $10,290,705 $10,115,428 $9,488,346
2015-2016 Share Change 2004-2016
74.65%
72.89%
70.83%
69.75%
69.02%
68.18%
67.91%
67.78%
67.35%
67.28%
67.19%
66.85%
$695,835
$740,557
$826,665
$888,468
$922,498
$892,055
$899,346
$892,687
$931,607
$973,993
$993,251
$996,409
4.59%
4.89%
5.45%
6.02%
6.29%
6.41%
6.62%
6.75%
6.80%
6.87%
6.91%
6.91%
+2.05%
+1.00%
+.94%
+1.49
100%
100%
100%
100%
100%
100%
100%
100%
100%
Notes:
- That the twelve year local appropriations for schools is (-$743,723) or (-4.91%) less than it was 12 years ago.
- Skowhegan's appropriation is (-$1,678,994) or (-15.1%) less than it was 12 years ago.
- MSAD 54 took the intent of LD1 seriously and directed much of that money toward property tax relief.
- The Local Appropriations above do not include the Adult Education assessment for this period; however, the Local Adult
Education assessments decreased by (-$15,149) over the twelve year period from $133,149 to $118,000 (or -11.38%).
1
100%
100%
100%
Average
+/-
$258,712
$21,560
34.5%
+2.88%
$15,186
$9,599
19.33%
+1.6%
$115,353
$9,613
28.7%
+2.4%
$145,446
$12,120
10.38%
+2.39%
(-$1,678,994) (-$139,916)
(-7.8%)
+2.32%
LOCAL APPROPRIATIONS
$15,159,817 $15,159,817 $15,159,817 $14,753,699 $14,655,622 $13,916,612 $13,568,723 $13,225,000 $13,694,063 $14,173,355 $14,365,804 $14,416,094
W/O Adult Ed.
12 yrs. +/-
0%
(-15.1%)
(-1.24%)
$300,574
$25,048
43.2%
+3.6%
(-$743,723)
(-$61,977)
(-4.91%)
(-0.41%)
1