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Dresden School District 2021-22 Budget Proposal

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Dresden School District 2021-22 Budget Proposal Dresden School District 2021-2022 Budget Proposal RR MM February 25 2021 HH HH SS School Board Administration Kelly McConnell, Chair Jay Badams, PhD, Superintendent of Schools 2021-2022 Neil Odell, Vice Chair Robin Steiner, Assistant Superintendent of Schools Dresden Garrett Palm, Secretary Tim Boyle, Principal, Frances C. Richmond Middle School Tom Candon Anissa Morrison, Associate Principal, Frances C. Richmond Middle School Budget Lisa Christie James Logan, Interim Principal, Hanover High School Marcela Di Blasi Julie Stevenson, Dean of Students, Hanover High School Kimberly Hartmann Debra Beaupre, Associate Principal, Hanover High School Kelley Hersey Jamie Teague, Business Administrator Jonathan Hunt Rhett Darak, Director of Student Services Rick Johnson Tony Daigle, Director of Facilities and Joshua Mulloy, Director of Technology Ben Keeney Dan Rockmore 1 Summary: Dresden District proposes 1.44% growth ($401K) in budget expenditures… Expenditures +0.37% +0.07% +1.00% +1.44% 29 R $27.80M +$103K +$19K +$279K $28.20M M 28 H H S $ in millions $ in 2021-2022 27 Dresden Budget 26 250 Note: 21-22 Budget includes all warrant 20-21 SAU Wide RMS HHS 21-22 articles. Figures are 2 rounded. Budget Budget … but a loss of revenue results in a 3.39% increase in net tax assessment Net Assessment +1.88% +3.86% -2.36% +3.39% 23 R $21.22M +401K +$819K ($500K) $21.94M M 22 H H S $ in millions $ in 21 2021-2022 Dresden 20 Budget 19 180 Note: 21-22 Net Assessment includes all 20-21 Net Dresden Loss of Revenue 20-21 Balance 21-22 Net warrant articles. Figures 3 are rounded. Assessment Expenditures Carry Forward Assessment Agenda SAU 70 District Wide R Frances C. Richmond Middle School M H H S Hanover High School 2021-2022 Dresden Revenue Budget Net Assessment Progress Report 4 Agenda SAU 70 District Wide R Frances C. Richmond Middle School M H H S Hanover High School 2021-2022 Dresden Revenue Budget Net Assessment Progress Report 5 Investments proposed in SAU 70 technology personnel and infrastructure $103K total increase in SAU 70 District Wide expenditures Regular Education $345 Superintendent Services $90,890 R M School Administration $50 H H S Building Maintenance & Custodial $19,207 Debt Service & Transfers $(7,248) 2021-2022 $(40,000) $(20,000) $- $20,000 $40,000 $60,000 $80,000 $100,000 Dresden Change from 20-21 Budget Budget • SAU70 Assessment - increase of $90,890, includes +1.5 FTE tech support Significant staff Changes • Increases in Maintenance wages, medical and NH retirement total $15,224 • Changes in debt service as loans near payoff status, decrease of ($7,248) 6 NH retirement contribution rate increased over 25% for teachers and 18% for employees • New Hampshire Retirement System (NHRS) sets actuarially sound employer contribution rates every 2 years to be paid annually in full • Rate changes reflect the cost of benefits as they accrue and pay down R existing unfunded liabilities M H H S Change from 2020-21 NHRS Contribution Rates Pension Medical Subsidy Total 2021-2022 Teachers +21.8% (14.9%) +25.9% Dresden Budget Employees +26.4% +6.9% +18.1% NHRS In order of impact Rate • Reduction of long-run rate of return from 7.25% to 6.75% Increase • Updated post-retirement mortality Drivers • Reduction in the payroll growth factor Source: https://www.nhrs.org/employers/employer-contribution-rates 7 Agenda SAU 70 District Wide R Frances C. Richmond Middle School M H H S Hanover High School 2021-2022 Dresden Revenue Budget Net Assessment Progress Report 8 RMS enrollment difficult to predict with Covid-19 related homeschool withdrawals in 20-21 RMS Enrollment 430 378 380 358 350 R Students 330 M 280 H H S 230 180 142 131 137 144 140 134 2021-2022 130 92 87 79 Dresden 80 Budget 30 Grade 6 Grade 7 Grade 8 RMS Total 20-21 Budget 20-21 Actual 21-22 Budget* * 21-22 Budget enrollment is projected based enrollment as of October 1 2020 and that known Covid-19 homeschool students rejoin in 21-22 9 RMS staffing levels reduced to reflect lower enrollment projections RMS Full-time equivalent (FTE) change from 20-21 Budget Total 21-22 Increase Decrease Proposed Budget R M - 0.91 44.42 None FTEs H H S Certified Reg Ed Teachers - 0.91 Staff 2021-2022 Dresden - 0.50 School Admin Office 29.54 Budget + 0.03 FTEs Other Reg Ed Aides/Tutors - 1.00 - 1.47 Staff Special Ed. Aides 73.96 Total Staff FTEs - 2.38 10 RMS planned for nearly level-funded expenditures $19K total increase in RMS expenditures Regular Education $(22,816) Special Education $18,356 R Co-Curricular $(904) M Guidance & Health $19,874 H H S Curr./Staff Dev., Media/Library $16,817 School Administration $14,287 2021-2022 Building Maint. & Custodial $9,947 Dresden Transportations Svcs. $(27,465) Budget Building & Site Improvements $(9,250) Debt Service & Transfers $- $(40,000) $(30,000) $(20,000) $(10,000) $- $10,000 $20,000 $30,000 Change from 20-21 Budget FY22 RMS Budget Total: $7,851,846 +0.24% from prior year 11 RMS balanced contracted salary and benefit increases with staffing reductions and savings Significant changes from 20-21 Budget • NH Retirement System rate increase +$85,044 R • Salary increases (1.5% & 2%), track advances & steps +$84,030 M • Medical benefits 2.2% increase and retirement increase +$39,069 H H S • Maintenance/Custodial Operations-Services & Supplies +$18,200 • Staffing reductions, combined with retirements ($151,586) 2021-2022 • Field trips and assemblies not planned in 21-22 ($23,465) Dresden Budget 12 Agenda SAU 70 District Wide R Frances C. Richmond Middle School M H H S Hanover High School 2021-2022 Dresden Revenue Budget Net Assessment Progress Report 13 HHS expects higher enrollment from 20-21 actual, but fewer tuition students than prior year budget HHS Enrollment 830 727 720 730 703 R Students 630 M 530 H H S 430 330 2021-2022 212196 201 230 175168179 181166171 169 159173 Dresden 130 Budget 30 Grade 9 Grade 10 Grade 11 Grade 12 HHS Total 20-21 Budget 20-21 Actual 21-22 Budget* * 21-22 Budget enrollment is projected based enrollment as of October 1 2020 and that known Covid-19 homeschool students rejoin in 21-22 14 HHS conducted class size review and consolidated some of the number of special elective offerings HHS Full-time equivalent (FTE) change from 20-21 Budget Total 21-22 Increase Decrease Proposed Budget R - 0.40 76.63 M + 0.40 Regular Ed. Teachers FTEs H H S Certified Special Ed. Teachers - 0.10 - 0.10 Staff Other Certified Staff 2021-2022 Dresden - 0.11 Regular Ed. Aides/Tutors 41.99 Budget + 0.50 FTEs Guidance Ed. Aide Other - 2.50 - 2.11 Staff Special Ed. Aides 118.62 Total Staff FTEs - 2.21 15 HHS planned to maintain programs $279K total increase in HHS expenditures Regular Education $88,391 Special Education $53,072 R Vocational Education $17,409 M Co-Curricular $12,233 H H S Guidance & Health $97,674 Curr./Staff Dev., Media/Library $10,466 2021-2022 School Administration $128,031 Dresden Building Maint. & Custodial $(60,833) Budget Transportations Svcs. $2,152 Building & Site Improvements $(80,000) Debt Service & Transfers $10,000 $(120,000) $(80,000) $(40,000) $- $40,000 $80,000 $120,000 $160,000 Change from 20-21 Budget FY22 HHS Budget Total: $14,963,223 +1.89% from prior year 16 HHS offset salary and benefit increases with staffing reductions and savings in grounds services Significant changes from 20-21 Budget • Salary increases (1.5 & 2%), track advances & steps +$237,951 R • NH Retirement System rate increase +$126,026 M • Medical benefits 2.2% increase and retirement increase +$64,880 H H S • Additional days: Dept. Coord., Princ. Office & Nursing +$25,490 • Maintenance/Custodial Operations-Services & Supplies +$27,205 2021-2022 • Vocational educational tuition +$17,409 Dresden • Staffing reductions, combined with retirements ($105,371) Budget • Contracted grounds services ($71,325) • Textbook purchases ($8,539) 17 Dresden District proposes 1.44% growth ($401K) in budget expenditures Expenditures +0.37% +0.07% +1.00% +1.44% 29 R $27.80M +$103K +$19K +$279K $28.20M M 28 H H S $ in millions $ in 2021-2022 27 Dresden Budget 26 250 Note: 21-22 Budget includes all warrant 20-21 SAU Wide RMS HHS 21-22 articles. Figures are 18 rounded. Budget Budget Agenda SAU 70 District Wide R Frances C. Richmond Middle School M H H S Hanover High School 2021-2022 Dresden Revenue Budget Net Assessment Progress Report 19 Dresden sources of revenue challenged mostly due to lower tuition enrollment $819K loss of current year revenue sources from 20-21 Budget Grade 6 Tuition $(609,560) R HHS Tuition $(134,084) M H H S Other Local Sources $(57,126) 2021-2022 From Hanover Town $- Dresden State Sources NH $(17,875) Budget State Sources VT $- $(700,000) $(600,000) $(500,000) $(400,000) $(300,000) $(200,000) $(100,000) $- Change from 20-21 Budget 20 Projected a smaller Hanover 6th Grade in FY22 and larger estimated cohort from prior year was also smaller FY21 6th Grade Class FY22 6th Grade Class R M H H S - 5 students - 12 students 2021-2022 91 to 86 91 to 79 Dresden Budget Change in Prior Year Adjustment*: New Class: ($419,470) ($190,090) FY22 Grade 6 Tuition Revenue Loss: ($609,560) * Change in Prior Year Adjustment exceeds the total tuition cost of 5 fewer 20-21 6th Grade students because in FY21 budget there was there was an increase adjustment of $311,805 for FY20 actual enrollment.
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