1. FY18 Budget Update: Berlin-Boylston Regional
February 27, 2017
Presented by:
Nadine Ekstrom, Superintendent of Schools
Robert Conry, Director of Finance and Operations

2. FY18 Budget: Berlin-Boylston Regional School District

3. Tahanto Regional Middle High School
Tahanto Technology
-iPad, chromebook, and laptop carts with WiFi for individual devices for classes
-3 Computer labs
-Quest Diagnostic software in the high school
-Tahanto has 1 device for each student in the middle school by having chromebooks in core classes (working towards grade 9 for FY18)
Class of 2016
Ranked #1 in MA for ELA and MATH
Ranked #6 in MA for SCIENCE
97% of graduates attended college in the fall; 2% entered the work force; 1% joined the military
Events and Awards
-STEM Career night, the 8th grade career fair, and Science from Scientists for grade 8.
-33 students qualified for the John & Abigail Adams Scholarships
- 4 students commended in the 2017 National Merit Scholarship
Opportunities Outside of the Classroom
-Teacher visit to sister school in Shanghai, China
- Global Citizens club in the Middle and High School
-Service Learning trip to Dominican Republic
- Hawaii Trip to honor 75Th anniversary of Pearl Harbor
- Trips to Cape Cod, Spain, France, and in FY18 China

4. Summary of Budget Changes
FY18 Budget
Prelim. Dec. figures $8,667,667
FY18 Line Item net reductions ($108,512)
Increased use of school choice ($152,000)
Revised Feb Budget $8,407,155

5. Summary of Budget Changes
Reduce Preliminary to Revised FY18 Budget by $260,512
Preliminary - Dec = 6.1% increase
Revised - Feb = 2.9 % increase

6. FY18 Budget - Revised Proposal
FY18 line item changes from Preliminary to Revised Proposal - net reduction of ($108,512)
Health care costs ($54,462)
School Choice expense ($35,000)
Savings on replacement hire ($20,987)
Utilities (electricity $5K, oil $3K) ($8,000)
Retiree pensions - increase of $9,937

7. FY18 Budget - Revised Proposal
Increased use of school choice in FY18 is possible due to the following items:
FY17 SPED tuition savings $90,000
FY17 savings on electricity: $10,000
FY17 savings on oil: $6,000
Incr. in school choice revenue $30,000
Strategic use of school choice $16,000
SUBTOTAL $152,000
Results in offset of general fund spending

8. 5 Year Budget Trend

9. Revenue Sources Beyond the General Fund
(Dec 2016)
(Feb 2017)
School Choice
Circuit Breaker
Preschool
School Lunch
Athletic
Grants
Total
FY17 Beginning
$1,165,000
$388,683
$35,697
$87,275
$85,017
$ 0
$2,941,006
Anticipated Revenue
$514,387
$544,387
$432,710
$57,000
$165,000
$100,000
$ 188,000
$2,002,984
Anticipated Expense
$783,000
$677,000
$500,000
$160,000
$80,000
$188,000
$2,445,000
FY17 Proj'd Ending
Balance
$896,387
$1,032,387
$321,393
$92,275
$105,017
$2,498,990
FY18 Beginning
$450,000
$446,487
$465,000
$50,000
$183,738
$1,861,725
$550,000
$702,000
$2,275,738
FY18 Proj'd Ending
$796,387
$776,874
$236,393
$97,275
$ 125,017
$2,084,977

10. Berlin-Boylston Regional Budget Comparisons
Overall Increase from FY17-FY18 = 1.98%
General Funds Increase = 2.92%

11. E&D
Recommend the use of $35,000 of E&D to offset the operating assessment and $15,300 of the capital assessment for the bond amortization
E&D Balance as of June 30, 2016 ***
$291,016
Temporary year-end reserve for Tahanto capital project
($139,284 )
Amount of Available E&D for FY18 Budget
$151,732
Anticipated Amount of FY17 Revenue to close to E&D
$20,000
Recommend E&D to be used FY18 Operating
($35,000)
Recommend E&D to be used FY18 Capital
($15,300)
Estimated ending balance June 30,2018
$260,716
***Includes reduction for $115,752 voted to use in FY17

12. Assessment Calculation
FY17
FY18
Variance
STATE AID REVENUE
Assessment
Y/Y ($)
Y/Y (%)
Chapter 70 Aid
1,073,208
1,102,488
29,280
2.73%
Chapter 71 Transportation Aid
121,586
143,854
22,268
18.31%
Charter Reimbursement
10,000
23,710
13,710
137.10%
Total State Aid Revenue
1,204,794
1,270,052
65,258
5.42%
DISTRICT REVENUE
Excess & Deficiency for Operating
100,000
35,000
-65,000
-65.00%
Medicaid Reimbursement
6,000
12,000
100.00%
Investment Income
5,000
0.00%
Miscellaneous
1,000
Total District Revenue
112,000
53,000
-59,000
-52.68%

13. Assessment Calculation (cont’d)
LOCAL REVENUE
FY17
FY18
Variance
Minimum Local Contribution
Assessment
Y/Y ($)
Y/Y (%)
Berlin
1,617,682
1,592,883
-24,799
-1.53%
Boylston
2,641,864
2,744,056
102,192
3.87%
Total Minimum Contribution
4,259,546
4,336,939
77,393
1.82%
Above Minimum Local Contribution
863,249
907,176
43,927
5.09%
1,404,390
1,579,498
175,109
12.47%
Total Above Minimum Contribution
2,267,638
2,486,674
219,036
9.66%
Transportation Assessment
123,468
95,031
-28,437
-23.03%
200,866
165,459
-35,407
-17.63%
Total Transportation Assessment
324,334
260,490
-63,844
-19.68%
TOTAL LOCAL REVENUE
2,604,399
2,595,089
-9,310
-0.36%
4,247,120
4,489,014
241,894
5.70%
Total Local Revenue
6,851,518
7,084,103
232,585
3.39%
TOTAL OPERATING/TRANSPORTATION REVENUE
8,168,312
8,407,155
238,843
2.92%

14. Assessment Calculation (cont’d)
2016 Apportionment of over Minimum
Apportionment
Berlin
39.21%
Boylston
60.79%
Total
100.00%
2017 Apportionment of over Minimum
38.07%
61.93%
2018 Apportionment of over Minimum
36.48%
63.52%

15. Assessment summary by town
Town of Berlin
FY17
FY18
Change ($)
Change (%)
Berlin Elementary
2,867,660
2,896,337
28,677
1.0%
Region Operating Assessment
2,604,399
2,595,089
(9,310)
-0.4%
Capital Assessment
534,895
555,534
20,639
3.9%
Total
6,006,954
6,046,960
40,006
0.7%
Town of Boylston
FY17
FY18
Change ($)
Change (%)
Boylston Elementary
2,794,454
2,950,374
155,920
5.6%
Region Operating Assessment
4,247,120
4,489,014
241,894
5.7%
Capital Assessment
883,766
953,379
69,613
7.9%
Total
7,925,340
8,392,767
467,427
5.9%

16. Capital Items No capital requests for FY18
Close-out of Tahanto building project expected in late FY17, early FY18
Long term bond (~15 years) for remaining balance of project (~$4.6M)
Bond interest to be added to FY18 capital assessment (initial estimate of $92K)

17. Thank you for your support of the Berlin-Boylston School District